## **Annual Report and Financial Statements of the Parochial Church Council of the Parish of St Mary the Virgin Prittlewell**
Registered Charity Number 1131704 for the year ended 31 December 2022
## **Incumbent:**
The Reverend Paul Mackay
The Vicarage 489 Victoria Avenue Southend on Sea Essex SS2 6NL
## **CONTENTS**
||Page|
|---|---|
||Nos|
|Trustees’ Report for the Year Ended||
|31 December 2022
|3 - 10|
|Statement of Financial Activities||
|for the year ended 31 December 2022
|11|
|Balance Sheet as at 31 December 2022
|12|
|Notes forming part of the financial statements
|13 - 25|
|Independent Examiner’s Report
|26|
**St Mary the Virgin Prittlewell Parochial Church Council**
## **Name and Address**
The Parochial Church Council of the Ecclesiastical Parish of St Mary the Virgin, Prittlewell East Street Prittlewell Southend on Sea SS2 6LQ
## **Website**
https://www. stmarysprittlewell.co.uk
## **Legal Status**
The Parochial Church Council (PCC) is registered as a charity with the Charity Commission for England and Wales under charity registration number 1131704 and is a Body Corporate under the “Parochial Church Councils (Powers) Measure 1956”.
## **Current Accounts**
## **Deposit Account**
Santander UK plc Bridle Road, Bootle Merseyside G1R 0AA
CCLA Investment Management Ltd The CBF Church of England Funds 80 Cheapside London EC2V 6DZ
## **Architect**
Unity Trust Bank 4 Brindley Place Birmingham B1 2JB
Purcell St Mary’s Hall Rawstorn Road Colchester CO3 3JH
## **Lawyers**
## **Independent Examiner**
Winckworth Sherwood Minerva House 5 Montagu Close London SE1 9BB
BTMK Solicitors 19 Clifftown Road Southend-on-sea SS1 1AB
Rickard Luckin Limited Chartered Accountants 1[st] Floor County House 100 New London Road Chelmsford CM2 0RG
3
## **Administrative Information**
St Mary’s Church is situated in Prittlewell, Southend-on-Sea. It is part of the Diocese of Chelmsford within the Church of England. The correspondence address is East Street, Prittlewell, SS2 6LQ.
## **PCC members and Charity Trustees**
Those who served at any time from 1[st] January 2022 until the date this report was approved are:
|Incumbent:|Rev Paul Mackay|Chair|
|---|---|---|
|Associate Priest:|Rev Jacky Lindoe||
|Churchwardens (2):|Mr Keith Turner|Vice-chair|
||One vacancy||
|Representatives on the|Mrs Teresa Church||
|Deanery Synod (3):|Mr Peter Sloman||
||Mr John Tipping (PCC Treasurer)||
|Elected members (9):|Mr Richard Anderson||
||Mr Philip Briant||
||Mrs Marianne Fowle||
||Mr Robert Harvey (re-elected 24/4/22)||
||Mrs Patricia Johnson (re-elected 24/4/22)||
||Dr Christiane Korsten (re-elected 24/4/22)||
||Mrs Melanie van Looy||
||Mrs Wendy Perry||
||One vacancy||
|In attendance at|Miss Lois Blakey||
|meetings:|(Children & Families Worker)||
||Mrs Sue Mackay||
||(PCC Secretary)||
4
## **Objectives and Activities**
St Mary’s PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social, and ecumenical.
The Trustees paid due regard to guidance issued by the Charity Commission for England and Wales in deciding what activities the Charity should undertake.
It is confirmed that, in carrying out the charity’s activities, the Trustees have had regard to the Charity’s Commission guidance on public benefit.
## **Achievements and Performance**
The aims and objectives of St Mary the Virgin Church, Prittlewell, and members of the Christian community there, include:
Regular public worship Provision of accessible public sacred space for prayer and reflection The promotion and teaching of Christianity Engagement with the local community Provision of pastoral care and support
Work with local schools, in particular St Mary’s Church of England Primary School, and with uniformed organisations Support of other charities at home and abroad.
These aims and objectives are fulfilled normally in the following ways (see below), however there was some continued ‘fallout’ of the global pandemic during 2021/22. Some weddings and baptisms were postponed, from 2021/22 until 2023. Then in October of 2022 the church building was closed for public worship (which continued in the church hall) whilst some re-ordering of the chancel end of the nave commenced. This involved (following the granting of Faculty) the removing of 6 pews and the raised floor they were fixed to leading to excavation work and the inability to use the church, it was hoped that the church would be useable by Advent but due to archaeological ‘finds’ and revaluating the works to reinstate the ‘new’ floor installation worship through Advent remained in St Mary’s Hall.
As part of our mission to the community following the closure of the Snooker Club that had used part of St Mary’s Hall for many years work began to transform the east end of the hall to be used as a new Church Centre.
The following is given as an outline of our ‘normal’ regular activities and incorporates some of the changes throughout the year.
___________________________________________________________________________
When able, the largely Norman church of St Mary the Virgin is open to the public for both the conduct of acts of worship and to provide a still and beautiful place for reflection, prayer and exploration. When possible, groups from local schools, historical societies, uniformed organisations and community groups, as well as individuals, were able to visit the church by appointment.
5
Acts of worship are normally conducted each Sunday morning and evening every week, and at various times on other days of the week, as well as numerous occasional offices (marriages, baptisms and funerals).
Support is given to those attending worship/visiting the church with physical or mental disabilities. Large print service books, equipment to help those with hearing difficulties, and disabled toilet facilities continue to be provided.
A well-established Saturday morning bell-ringing school is normally held in the church tower, teaching many people of mixed ages the skills of campanology, being drawn from a wide area, thankfully this recommenced during the year having not been able to operate for much of 2021.
The churchyard provides people with a green space in a busy built-up area which we ensure is well maintained and cared for, we have ‘experimented’ with a ‘wild meadow’ area in order to promote a ‘natural environment’ for animals and plant life.
Pastoral care initiatives are overseen by both clergy and laity amongst the people of the community, comprising friendship visits, bereavement support, marriage preparation and guidance, care for the sick and dying, and administration of the sacraments to the housebound and ill.
Social events are organised and offered to members of the congregation and wider community.
Work with young people included visits of clergy and our Children and Families Worker to local schools and the facilitating of school visits to the Church. Acts of worship were conducted for St Marys Primary School, and teaching which spanned religious, historical, social and moral issues was delivered. A number of members of the congregation supported the Church of England Primary School of St Mary’s as Governors. Uniformed Groups (Rainbows, Brownies, Beavers, Cubs and Scouts) were visited, and church hall meeting space was provided free of charge for these church-sponsored groups. The Children and Families Worker runs our Junior Church which has grown in popularity and has organised a number of youth themed events during the year in the church and grounds and at the school.
Charitable giving and fundraising events were again impacted during this year. We were however able to provide financial support to many organisations and charities, including the Children’s Society, Christian Aid, HARP (a local homelessness project), Fairhavens/Little Havens Hospices and the Church Mission Society. In September for the first time the church was open as part of the National Heritage Open Days, which was well attended and supported by the local museum service, this occurred at the time of the death of Her Majesty Queen Elizabeth and so a service of thanksgiving and remembrance was held on the same day. Tinned goods were collected at Harvest Festival and donated to HARP and toys at a special December Service, which were then donated to a local community group.
The church’s environmental policy continued to provide a framework against which to consider the environmental impact of our activities. The church is an affiliated member of the Fair Trade Foundation and uses fair trade products when offering refreshments and is a living wage employer.
In the parish both Lent and Advent courses provided teaching and opportunities for discussion on religious themes and we held a 24 Hours of Prayer event both in the church and facilitated people to do this in their own homes. Bible Study notes are made available to those members of the congregation who would wish to receive them.
6
Good links were maintained with the neighbouring Royal Naval Association (the incumbent is their chaplain), Southend Police Station (the incumbent and Associate Minister are their chaplains), and the Mayor’s office, with the Mayor (the incumbent was appointed mayors chaplain for the year from May 2020), and the local MP, attending a number of events and services during the year.
Our Memorial Garden for the interment of ashes continues to be used and is seen to be a valued part of the churchyard.
## **Current Priorities and Future Developments**
Following the 2018 quinquennial report, a schedule of repairs and maintenance was drawn up. And some of the needed works to the roof were undertaken. As already mentioned internal alterations to the church building have begun, so that it may become a more flexible space for worship and other activities and meetings. We hope to begin to look at reordering the west end of the church in 2023 and encouraging new users of our new church centre which forms the east end of St Mary’ Hall.
## **Financial review**
In 2022 the total income from all sources was £766,812 (463,716 - 2021) of which £500,114 was from legacies. The Listed Places of Worship VAT scheme whereby VAT may be reclaimed on certain qualifying expenditure is extremely valuable.
- Income from commercial property rents continues to be valuable but one tenant has failed to pay during the year resulting in a bad debt of £54,630. The Trustees have commenced legal proceedings to regain possession of the property;
- Income from halls has decreased by £1,174 during the year but still generated £13,774 of valuable income;
- The Trustees were advised that the Late Una Heal had granted a legacy of £500,000 during the year. £8,000 has been received to date and the remainder will be received during 2023 once probate has been granted. The Trustees intend to use these funds to further mission and ministry by upgrading the church halls and works on other projects;
- A donation of £4,851 was received from the “St Mary’s Prittlewell Bells Fund” (registered charity number 1123755) which covered the full cost of the ten year maintenance service on the church bells.
- Gift aid continues to be a valuable source of income;
- As always, the Trustees are grateful to our Church family who give freely and regularly during the year through the giving schemes.
Revenue expenditure in 2022 amounted to £330,417 (£283,310 - 2021). There was capital expenditure as follows:
- refurbishing the east end of St Mary’s Hall and installing a new kitchen - £369,521;
- - audio and visual equipment for the church - £16,946.
- The Parish Share payable to the Chelmsford Diocesan Board of Finance in the sum of £70,639 was paid in full showing the parish’s commitment to diocesan ministry and other costs;
7
- Salary costs amounted to £44,336 (£40,781 – 2021) as our employees provide valuable support to mission and ministry in their respective spheres;
- We continue to manage our costs carefully. A number of energy suppliers were due for contract renewal during the year and we used various energy brokers to secure good deals with regard to tariffs.
Our Balance Sheet appears strong in terms of assets but cash reserves are low and the Trustees took out loans during the year to fund the St Mary’s Hall refurbishment work. The loans are adequately covered by the legacy that is due from the Late Una Heal.
## **Reserves policy**
Periodically the PCC reviews its unrestricted reserves. The balances held in designated Funds are reviewed, aiming to make the best possible use of Charity money. Monies under PCC control are used in compliance with the objects of the PCC, and with current guidance from the Charity Commission for England and Wales on using Charitable Funds. Restricted reserves are only used in compliance with the stated wishes of the donors.
## **Risk management**
Potential adversities may be categorised according to their combined risk/impact potential. Those with a high risk but low impact are set at one end of the scale, with low risk/high impact at the opposite end. Both parameters are important and both risk and impact should be minimised.
Financial risks are a reduction in income and/or an increase in costs. Both have the potential to have a major impact on the capacity of St Mary’s Church to continue all her present activities and functions.
Over 2022 unrestricted non-investment income has remained more or less stable. The Parish is fortunate in having a number of income strands which are independent of congregational giving.
It is difficult to assess what the impact would be of a significant decrease in congregational giving without quantifying the decrease. The risk of any decrease is probably correctly judged as medium (given the current financial state of the UK) and the impact it would have can only be judged as high. The PCC is well aware of the need to raise funds from elsewhere as well.
The PCC is aware of the danger inherent in having organisational knowledge (of how to run the component parts of the church) residing in a limited number of people. The PCC is actively seeking to reduce the risk (high to medium at present) by popularising the ‘every member ministry’ concept, and by increasing transparency and openness. Within the PCC itself a recent innovation has made one PCC Standing Committee position tenable for only one year at a time. This will allow PCC members wider experience of church governance.
Physical risks, to people, are judged low, but would have a high impact if they materialised. St Mary’s carries an appropriate level of insurance for both public, employees and volunteers. Other risks are also recognised: the protection of children and vulnerable adults is taken seriously, and St Mary’s complies with the relevant Diocesan Policies. The PCC is working towards lower risk/impact potential, not just financial, but across all areas.
8
## **Structure Governance and Management**
The method of appointment for Parochial Church Council members is set out in the Church Representation Rules. The PCC looks after the general running of the Church and oversees the finances.
St Mary’s PCC consists of the Vicar, 1 Associate Minister/Priest, 2 Churchwardens (currently 1 vacancy), 3 Deanery Synod Representatives, and 9 elected Lay Members. The Deanery Synod Representatives, (in addition to their general PCC responsibilities) attend meetings with clergy and PCC representatives from other churches, to help to support and further the mission of the Anglican churches within the Southend Deanery and the wider Diocese. All members must be nominated and elected at the Annual Parochial Church Meeting (APCM) before they can serve on the PCC, except the Vicar, ex officio members and any members subsequently co-opted.
Parochial Church Councillors are elected annually and the terms of office are staggered. They serve for a period of three years and may then seek re-election for a further three-year period. After six consecutive years they are required to stand down for at least one year before seeking re-election. Churchwardens are elected annually but can serve usually up to six years consecutively. Deanery Synod Representatives are elected for three years at a time and may serve for a maximum of six consecutive years. The PCC Secretary and the Treasurer are appointed from within the PCC or from the general church membership.
All Parochial Church Councillors are required to be on the Church electoral roll and should be communicant members of the Church of England. Members of the congregation are encouraged to stand for election to the PCC.
The PCC operates through its committees and working groups which meet between full meetings of the PCC. St Mary’s has the following:
**Standing Committee -** This is the only committee required by law. It has the power to transact the business of the PCC between meetings, subject to any directions given by the PCC. It is responsible for the properties in the Parish Property Portfolio.
**Pastoral Care –** Headed up by the Associate Minister, this group, when able, attends to visiting housebound or sick parishioners in their homes or in hospital, including taking Communion.
**Social -** Organises Christian fellowship events.
## **Church Attendance**
There are 111 parishioners on the Church Electoral Roll (2021:110), of whom 65 are not resident in the Parish (2021: 63).
## **Safeguarding of Children and Vulnerable Adults**
Miss Lois Blakey acts as the parish’s Safeguarding Officer. The PCC annually agrees to adopt the Church of England’s Safeguarding policy and other policies relevant to Safeguarding. And has complied with the duty under section 5 the requirements imposed by the code under section 5A of the Safeguarding and Clergy Discipline Measure 2016.
9
The PCC takes very seriously its responsibilities under various safeguarding legislation. This year all of the PCC members undertook the Church of England’s Basic Awareness Safeguarding training online.
**Approved by the Parochial Church Council as Trustees on 15[th] March 2023 and signed on their behalf by The Rev’d Paul Mackay (PCC Chair).**
10
## **STATEMENT OF FINANCIAL ACTIVITIES For the year ending 31[st] December 2022**
|Note
Voluntary income
3a
Activities for generating funds
3b
Church activities
3c
Income from investments
3d
Other income
3e
**TOTAL INCOME**
**EXPENDITURE**
Raising funds
4a
Church Activities
4b
Governance Costs
4c
NET INCOME/(EXPENDITURE)
BEFORE INVESTMENT GAINS
NET GAIN ON INVESTMENTS
NET INCOME/(EXPENDITURE)
TRANSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS
Total funds brought forward
Total funds carried forward|Unrestricted Funds
General
Designated
Fund
Funds
£
£
61,595
512,700
1,066
-
18,573
-
159,441
-
1,836
-
242,511
512,700
-
-
263,441
9,561
2,140
-
265,581
9,561
(23,070)
503,139
-
-
(23,070)
503,139
-
163,045
(23,070)
666,184
35,588
1,255,939
12,518
1,922,123|Restricted
Funds
£
8,922
-
-
423
2,256
11,601
-
55,275
-
55,275
(43,674)
-
(43,674)
(163,045)
(206,719)
223,725
17,006|TOTAL
2022
£
583,217
1,066
18,573
159,864
4,092
766,812
-
328,277
2,140
330,417
436,395
-
436,395
-
436,395
1,515,252
1,951,647|TOTAL
2021
£
297,949
1,323
21,269
125,067
18,108|
|---|---|---|---|---|
|||||463,716|
|||||-
281,510
1,800|
|||||283,310|
|||||180,406
-|
|||||180,406
-|
|||||180,406
1,334,846|
|||||1,515,252|
11
## **BALANCE SHEET AS AT 31[st] December 2022**
|Note
**FIXED ASSETS**
Tangible
5
Investments
6
**CURRENT ASSETS**
Stock
7
Debtors and Prepayments
8
Cash at bank and in hand
**LIABILITIES**
Creditors - amounts falling due within one year
9
**NET CURRENT ASSETS/**
**(LIABILITIES)**
**TOTAL ASSETS**
**LESS CURRENT LIABILITIES**
**TOTAL NET ASSETS**
**PARISH FUNDS**
General
Designated - Property
Designated – Una Heal Fund
Designated - Equipment Reserve
Restricted|2022
£
489,848
1,150,300
30
510,402
68,977
267,910
311,499
1,951,647
1,951,647
12,518
1,619,821
281,975
20,327
17,006
1,951,647|2021
£
105,639
1,150,300|
|---|---|---|
|||303
39,317
234,803|
|||15,110|
|||259,313|
||||
|||1,515,252|
||||
|||1,515,252|
|||35,588
1,250,300
-
5,639
223,725|
|||1,515,252|
**Approved by the Parochial Church Council as Trustees on 15[th] March 2023 and signed on their behalf by John Tipping F.C.C.A. (Honorary Treasurer)**
12
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **1. Basis of Preparation**
## Basis of Accounting
- The financial statements have been prepared in accordance with ‘Accounting and Reporting by Charities: Statement of Recommended Practice as amended for bulletin 1 & 2 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition)’ and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
- “The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition)’rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.”
- The Trustees consider that there are no material uncertainties about the PCC’s ability to continue and accordingly the accounts have been prepared on a going concern basis.
## **2. Principal Accounting Policies**
## Incoming resources
- Incoming resources are included in the Statement of Financial Activities when the PCC has entitlement to the benefit of the resources, the inflow of economic benefit is probable and the monetary value can be measured with sufficient reliability.
- Gift aid receivable is included in income when there is a valid declaration from the donor, is included in the period to which the relevant donation is received and is treated as an addition to the same fund as the additional income.
- Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date.
- Grants and specific donations are included in the SOFA when any preconditions preventing their use by the PCC have been met.
- The income from charitable activities is accounted for gross of associated costs.
- Rental income from letting is accounted for when due.
- Investment income is included when receivable.
13
Resources expended
- Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.
- Grants payable are payments made to third parties in the furtherance of the PCC’s objects. These are recognized in the accounts when a commitment has been made externally and there are no preconditions still to be met for entitlement to the grant that remain within the control of the PCC.
- Governance costs include costs of the preparation and examination of statutory accounts, the cost of trustee meetings and cost of any legal advice on governance or constitutional matters.
## Fixed assets
Consecrated land and buildings and movable Church furnishings
- Consecrated and beneficed property is excluded from the accounts by Section 11 (2) of the Charities Act 2011. No value is placed on movable Church furnishings that may be considered inalienable or historic assets held by the churchwardens on special trust for the PCC and/or which may not be disposed of without grant of a faculty. The cost and complexity of obtaining a value for such assets is regarded as disproportionate to the benefit likely to be derived by users of these accounts. All expenditure incurred during the year on consecrated or benefice buildings and movable Church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed.
- The net book value of St. Mary’s Hall, the Guild Hall and 69 Glenwood Avenue are based on an independent valuation carried out in October 1997. The ground lease at 69 Glenwood Avenue relates to property originally acquired as accommodation for curates of the parish.
- The freehold property at 27 Tickfield Avenue was also originally purchased as accommodation for a curate of the parish. The property has been occupied by a tenant for more than ten years, although she sadly died on 24[th] November 2022 and the Trustees are considering their options for the property. It is no longer used in connection with the principal activity of the parish.
- The properties in Broadway were a legacy received in 2017 and valued as at 31 December 2017.
- Freehold properties held for investment or charitable trading purposes are included in the balance sheet at the amount determined by independent valuation carried out in October 1997.
- No depreciation is provided against land and buildings held for investment or charitable trading purposes.
Other fixtures, fittings and office equipment
- Individual items of equipment with a purchase price of £5,000 or less are written off when the asset is acquired, as is expenditure relating to repair, replacement or renewal of existing assets. Items capitalised are depreciated on a straight line basis over five years.
14
Investments
- These comprise the commercial properties and an old curate’s house in Tickfield Avenue which was rented to a tenant until 24 November 2022. The Trustees are assessing the future of this property.
## Debtors and Prepayments
- Debtors are initially included at the settlement amount due and are subsequently measured at the cash or other consideration due.
## Creditors
- Creditors are included at the settlement amount due.
15
## **3. Income and Endowments**
|**Voluntary income**
Planned Giving
Service Collections
Donations
Gift Aid Tax recovered
Legacies
Grants
**Activities for generating funds**
Fairtrade Sales
Social Events
**Church Activities**
Sunday coffee
Wedding fees
Funeral fees
Card and Book sales
Votive Candle sales
Men's Club income
St Mary's Hall income
Guild Hall income
Spiritual growth
Charitable activities
**Income from investments**
Interest
Rent
**Other income**
Insurance claims
Listed places of worship grant scheme
**TOTAL INCOME**|General
Fund
£
26,971
6,144
11,265
7,601
114
9,500
61,595
399
667
1,066
1,148
1,215
1,856
52
224
-
8,234
5,540
304
18,573
198
159,243
159,441
-
-
1,836
242,511|Designated
Funds
£
-
-
12,700
-
500,000
-
512,700
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
512,700|Restricted
Funds
£
-
-
8,922
-
-
-
8,922
-
-
-
-
-
-
-
-
-
-
-
-
-
423
-
423
-
1,836
2,256
11,601|TOTAL
2022
£
26,971
6,144
32,887
7,601
500,114
9,500
583,217
399
667
1,066
1,148
1,215
1,856
52
224
8,234
5,540
304
18,573
621
159,243
159,864
-
-
4,092
766,812|TOTAL
2021
£
29,105
7,180
2,658
8,018
250,988
-|
|---|---|---|---|---|---|
||||||297,949|
||||||1,323|
||||||1,323|
||||||318
2,684
1,507
68
170
1,400
12,288
2,660
174|
||||||21,269|
||||||37
125,030|
||||||125,067|
||||||8,918
2,256|
||||||18,108|
|||||||
||||||463,716|
16
## **4. Resources Expended**
||Unrestricted|Designated|Restricted|TOTAL|TOTAL|
|---|---|---|---|---|---|
||Funds|Funds|Funds|2022|2021|
||£|£|£|£|£|
|**4a Church Activities**||||||
|Social Events|67|-|-|67|-|
|Missionary and Charitable giving|-|-|200|-|-|
|Diocesan parish share|70,639|-||70,639|71,158|
|Salaries|18,570|-|25,766|44,336|40,781|
|Payroll costs|132|-|-|132|132|
|Organist fees and expenses|3,760|-|-|3,760|1,830|
|Vicarage expenses|253|-|-|253|272|
|Sundry administrative costs|574|-|-|574|408|
|Incumbent expenses|3,884|-|-|3,884|3,585|
|Assistant clergy expenses|10|-|-|10|309|
|Children and Family Worker expenses|-|-|
788|-|2,711|
|Spiritual growth|839|-|-|839|174|
|Provision for Doubtful debts|54,630|-|-|54,630|-|
|Churchyard|7,415|-|13,770|21,185|16,637|
|Fire detection system installation|-|-|
-|-|-|
|Church Fire Monitoring & Maintenance|-||4,072|-|-|
|Church re-ordering project|
-|3,490|826|4,316|4,420|
|Church - Insurance|6,592|-|-|6,592|5,973|
|Church - Telephone & Broadband|749|-|-|749|999|
|Organ / Piano - Tuning & Repairs|477|-|-|477|936|
|Church Music - General Costs|663|-|-|663|637|
|Church - Routine Repairs & Renewals|15,303|3,813|9,607|28,723|7,551|
|Church - Cleaning|2,598|-|-|2,598|2,705|
|Church - Other Operating Expenses|11,632|-|-|11,632|9,686|
|Church - refuse collection|3,833|-|-|3,833|3,445|
|Upkeep of Services|542|-|-|542|2,519|
|Office & Computing|4,025|-|-|4,025|4,819|
|Printing & Stationery|1,632|-|-|1,632|1,928|
|Photocopier Costs|832|-|-|832|625|
|Church - Electricity|2,633|-|-|2,633|2,007|
|Church - Gas|1,491|-|-|1,491|5,718|
|Church - Water & Sewerage|72|-|-|72|197|
|Church - Gas Service Costs|-|-|-|-|1,197|
|Publications & Books|95|-|-|95|179|
|Bank fees|329|-|-|329|300|
|Loan interest|1,648|-|-|1,648|-|
|Fairtrade Stall supplies|828|-|-|828|958|
|St. Mary's Hall - Electricity|2,065|-|-|2,065|1,667|
|St. Mary's Hall Gas|242|-|-|242|71|
|St. Mary's Hall - Water & Sewerage|429|-|-|429|203|
|St. Mary's Hall - Insurance|1,039|-|-|1,039|1,479|
|St. Mary's Hall - Cleaning|1,555|-|-|1,555|1,455|
|St. Mary's Hall - Routine Repairs etc|2,100|-|360|2,460|16,580|
|St Mary's Hall - Telecoms|260|-|-|260|-|
17
## **4. Resources Expended (continued)**
|Guild Hall - Gas
Guild Hall - Electricity
Guild Hall - Water & Sewerage
Guild Hall - Insurance
Guild Hall - Cleaning
Guild Hall - Routine Repairs etc
Tickfield - Insurance
Tickfield - Repairs & Maintenance
Tickfield - Property management costs
Commercial Property expenses
Sunday coffee supplies
Other Professional Fees - church
Other professional fees - other PCC property
Security Systems
Depreciation
Legal fees
**Governance Costs**
Independent Examination fees
**TOTAL RESOURCES EXPENDED**||Unrestricted
Funds
£
1,413
436
72
1,039
845
1,486
461
140
647
16,102
549
40
18
6,676
-
4,020
263,441
2,140
2,140
265,581|Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,258
-
9,561
-
-
9,561|Restricted
Funds
£
-
-
-
-
-
2,235
-
-
-
-
-
-
-
-
-
-
55,275
-
-
55,275|TOTAL
2022
£
1,413
436
72
1,039
845
3,721
461
140
647
16,102
549
40
18
6,676
2,258
4,020
328,277
2,140
2,140
330,417|TOTAL
2021
£
883
281
67
1,154
457
2,693
417
180
706
9,395
198
40
-
3,846
-
-|
|---|---|---|---|---|---|---|
|||||||281,510|
|||||||1,800|
|||||||1,800|
||||||||
|||||||283,310|
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## **5. Tangible Fixed Assets**
|Cost 1 January 2022
Additions
Cost 31 December 2022
Accumulated Depreciation 1 January 2022
Depreciation charge
Accumulated Depreciation 31 December 2022
Net Book Value 31 December 2021
Net Book Value 31 December 2022|Halls
Equipment
Total
£
£
£
100,000
5,639
105,639
369,521
16,946
386,467|
|---|---|
||469,521
22,585
492,106|
||-
(2,258)
(2,258)|
||-
(2,258)
(2,258)|
||100,000
5,639
105,639|
||469,521
20,327
489,848|
The net book value of St Mary’s Hall and the Guild Hall are based on an independent valuation carried out in October 1997. The equipment relates to a new photocopier purchased in December 2021 and new audio and visual equipment for the church building in 2022. Depreciation is charged on a a straight line basis to as to write the cost off over a five year period. The amount of depreciation charged in 2022 was £2,258.
## **5. Investments**
|27 Tickfield Avenue
69 Glenwood Avenue
86-88 Broadway
59-61 Broadway|Value as at
Value as at
1 Jan 2022
31 Dec 2022
£
£
80,000
80,000
300
300
450,000
450,000
620,000
620,000|
|---|---|
||1,150,300
1,150,300|
19
The value of 69 Glenwood Avenue is based on an independent valuation carried out in October 1997. The ground lease at 69 Glenwood Avenue relates to property originally acquired as accommodation for curates of the parish.
The freehold property at 27 Tickfield Avenue was also originally purchased as accommodation for a curate of the parish. The property has been occupied by a tenant for more than ten years, although she sadly died on 24[th] November 2022 and the Trustees are considering their options for the property. It is no longer used in connection with the principal activity of the parish.
The properties in Broadway were a legacy received in 2017 and valued as at 31[st] December 2017.
## **7. Stock**
Stock held relates to the fairtrade sales stall and is valued at the lower of cost and net realisable value.
## **8. Debtors and Prepayments**
||2022|2021|
|---|---|---|
||£|£|
|Commercial properties rent|14,654|20,367|
|Commercial properties agent|-|10,000|
|St Mary’s Hall|1,087|5,690|
|Guild Hall|2,160|2,440|
|Gift Aid recoverable|501|733|
|Listed Places of worship VAT scheme|-|87|
|Legacies|492,000|-|
||___________________||
||510,402|39,317|
||___________________||
|**abilities**|||
||2022|2021|
||£|£|
|Accruals & Creditors due within one year|267,910|15,110|
## **9. Liabilities**
________________
20
## **10. Trustee expenses**
- Expenses of £2,237 (2021 - £2,834) were reimbursed by the charity to three Trustees (2021 - four Trustees) covering office operating costs, travelling and similar costs.
## **11. Trustee remuneration**
- Remuneration was charged in the accounts in respect of services of supplied during the year to the following Trustee:
Mrs M van Looy (Organist and Director of Music) - £3,760 (2021 - £1,830)
## **12. Related Party transactions**
- Mrs Sue Mackay was paid £6,245 (2021 - £4,309) for her services as PCC secretary and for giving other secretarial support to the Incumbent;
- Mrs Christina Turner was paid £6,935 (2021 - £6,545) for administration services in the parish office;
- The PCC is managing trustee of the “Prittlewell Church of England school Charity” (PCESC) commonly known as the “Ameris Trust”. The Trust provided an interest free loan to the Charity during the year in the sum of £107,500 and a grant of £9,500 towards the cost of employing the Children and Families Worker;
- Mr Peter Sloman is a Trustee of the “St Mary’s Prittlewell Bells Fund” (registered charity number 1123755). The fund made a donation during the year to the Charity in the sum of £4,851 towards the cost of the ten year maintenance service of the church bells;
- Revd Jacky Lindoe provided a loan to the Charity in the sum of £25,000 and was paid interest on that loan during the year in the sum of £248;
- Mr John Tipping is a Trustee of the Peter Herbert Gibbs Will Trust which provided a loan to the Charity in the sum of £50,000. The Trust was paid interest on that loan during the year in the sum of £392;
- Mr John Tipping is a Trustee of the Chelmsford Diocesan Board of Finance (registered charity number 249505, company number 00137029) which provided a loan to the Charity in the sum of £50,000. Interest accrued to the Board during the year amounted to £1,008;
- During the year the Trustees donated £5,817 to the charity for the purposes of supporting the charity’s activities.
21
## **13. Staff Costs**
- The average number of employees during the year was two with a full time equivalent figure of 1.4. No employees received employee benefits of more than £60,000.
||2022|2021|
|---|---|---|
||£|£|
|Salaries|36,753|39,387|
|Pension costs|1,338|1,394|
||____________________||
||38,091|40,781|
||____________________||
The Charity is a participator in the Church of England Pensions Board scheme.
## **14. Summary of Assets by Fund**
|Tangible Fixed Assets
Investments
Current Assets
Amounts falling due within one year|Unrestricted
Designated
Restricted
TOTAL
2021
funds
funds
funds
£
£
£
£
£
-
489,848
--
489,848
105,639
-
1,150,300
1,150,300 1,150,300
267,521
294,882
17,006
579,409
274,423
(255,003)
(12,907)
-
(267,910)
(15,110)|
|---|---|
||12,518
1,922,123
17,006
1,951,647 1,515,252|
## **15. Fund Accounting**
- **Unrestricted funds** comprise those funds which the Trustees are free to use in accordance with the charitable objects. The General fund can be used for ordinary purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. Designated funds have been created for the following purposes:
22
_Una Heal Fund_
The Late Una Heal bequeathed the residuary legacy of her estate to the Charity. This fund represents the unspent balance of that legacy.
## _Equipment Reserve_
This fund relates to office equipment which has been capitalised and will be written off over a number of years.
## _Properties_
This represents the various properties shown in the balance sheet under tangible fixed assets and investment properties of which the PCC is managing trustee and the Chelmsford Diocesan Board of Finance is custodian trustee.
## _Hall Redevelopment Fund_
The east end of St Mary’s Hall was refurbished during the year and this fund reflects general donations etc received and which have been put towards the project.
- **Restricted funds** comprise of funds raised for and their use restricted to a specific purpose or donations subject to imposed donor conditions. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
## _Main Roof Repairs and Heal Roof Repairs_
These funds are held to cover the costs of any maintenance and repairs to the church roofs.
## _Fabric Fund_
This fund was created in 2021 following the selling of the endowment with the Chelmsford Diocesan Board of Finance and crediting the proceeds to this fund. The fund also benefited from a legacy from the late Tony Swift. The fund is used to maintain church and ancillary buildings. During the year the fund was for refurbishing the east end of St Mary’s Hall. This fund is now exhausted.
## _Tony Swift Young Persons Fund_
This fund was created in 2021 following a legacy from the late Tony Swift. It is for the benefit of young people work in the church. During the year it was used to partly fund the salary and expenses of the Children and Families Worker and for the refurbishment of the east end of St Mary’s Hall which will be used for Children and Families outreach. This fund is now exhausted.
## _Hall Redevelopment Fund_
The east end of St Mary’s Hall was refurbished during the year and this fund reflects specific donations etc received towards the project.
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## **16. Movement of funds**
|Fund name|Balances
brought
forward
£
1/1/2022|Incoming
Resources
£|Outgoing
Resources
£|Transfers
£|Balances
Carried
Forward
£
31/12/2022|
|---|---|---|---|---|---|
|**Unrestricted Funds**||||||
|General|35,588|242,511|(265,581)|-|12,518|
|Designated –_Una Heal Fund_|-|500,000|(7,303)|(210,722)|281,975|
|Designated –_Equipment Reserve_|5,639|-|(2,258)|16,946|20,327|
|Designated –_Properties_|1,250,300|-|-|369,521|1,619,821|
|Designated –_Hall Redevelopment Fund_|-|12,700|-|(12,700)|-|
|**Total Unrestricted Funds**|1,291,527|755,211|(275,142)|163,045|1,934,641|
|**Restricted Funds**||||||
|Main Roof Repairs|4,073|-|(723)|-|3,341|
|Heal Roof repairs|13,665|-|-|-|13,665|
|Hall Redevelopment Fund|-|8,000|-|(8,000)|-|
|Fabric Fund|92,046|3,331|(26,394)|(68,983)|-|
|Tony Swift Young Persons Fund|113,941|270|(28,149)|(86,062)|-|
|**Total Restricted Funds**|223,725|11,601|(55,275)|(163,045)|17,006|
|**Total Funds**|1,515,252|766,812|(330,417)|-|1,951,647|
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## **17. Support costs**
The SORP requires support costs such as administration, postage, telephone, depreciation etc to be allocated to the relevant activity cost category they support. The Trustees do not consider it cost beneficial to set up systems to allocate such costs and accordingly have shown such support costs separately under charitable activities.
## **18. Governance costs**
A charge in the accounts of £2,140 (£1,800 – 2021) has been made in respect of Independent Examination fees relating to the 2022 Report and Accounts.
## **19. Capital Commitments**
There were no capital commitments at the balance sheet date.
## **20. Post Balance Sheets Events**
There are no material post balance sheet events.
## **21. PCESC called the PRITTLEWELL AMERIS TRUST since July 2014**
This is the Prittlewell Church of England School Charity. The Managing Trustee of ‘Ameris’ is the Parochial Church Council of St Mary the Virgin, Prittlewell. PCESC maintains its own current and deposit accounts and may give Grants to the PCC at the discretion of the Trustees, in accordance with the aims and objectives of ‘Ameris’
## **22. Contingent Asset/Liabilities**
There were no contingent assets or liabilities at the balance sheet date.
25
## **Independent Examiner’s Report to the Trustees of the Parochial Church Council of St Mary the Virgin Prittlewell**
I report to the trustees on my examination of the financial statements of the Parochial Church Council of St Mary the Virgin Prittlewell (‘the charity’) for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
## **Independent examiner’s statement**
Since the trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- ➢ accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- ➢ the financial statements do not accord with those records; or
- ➢ the financial statements do 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 no concerns and 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 financial statements to be reached.
Janine Mansfield FCA Rickard Luckin Limited 1st Floor County House 100 New London Road Chelmsford Essex CM2 0RG
26