**Annual Report and Financial Statements of the Parochial Church Council of** ## **St Mary the Virgin, Ringmer** for the year ended 31 December 2020 _Registered Charity No. 1131869_ ## **Summary of Contents** - Page 1.1 Trustees Annual Report for 2020 - Page 1.6 Financial Review - Page 1.8 Structure, governance and management of the charity Page 2.1 Statement of Financial Activities - Page 2.2 Balance sheet - Page 3.1 Notes to the Financial Statement - Page 4.1 Independent Examiner’s Report - Page 5.1 Prior Year Statement of Financial Activities – 2019 - Page 5.3. Prior Year Notes to the Financial Statement – 2019 ## **Addresses / Contact Information** Church Address: St Mary the Virgin’s Church, Church Hill, Ringmer, East Sussex, BN8 5JX Web site www.ringmerchurch.org.uk Incumbent: The Revd Beth Izzard (formerly McCleave), The Vicarage, Ringmer, East Sussex, BN8 5LA Bank: Barclays Bank plc, The Old Bank, Lewes, East Sussex, BN7 2JP Independent Examiner: Malcolm N Preece, Price & Company, Chartered Accountants, 30/32 Gildredge Road, Eastbourne, East Sussex, BN21 4SH - 1.1 - ## **St Mary the Virgin, Ringmer** ## **Trustees Annual Report for 2020** ## **Our aims and purposes as a charity** The primary objective of St Mary’s Parochial Church Council (PCC) is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The 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. This encompasses practical support and care for people in the parish, from the youngest to the eldest, irrespective of level of need, or, ability to pay. Additionally, this includes providing financial support to those in need and to other organisations with similar objectives. ## **What we planned to do to achieve our charitable objectives** When planning the activities for the year, the PCC has observed the Charity Commission’s guidance on public benefit, and, in particular, the specific guidance on ‘charities for the advancement of religion’, enabling local people to live out their faith as part of the parish community. The Council has complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure of 2016, fully recognising its duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults. In 2020, during March, the Covid-19 pandemic required ongoing lockdowns and restrictions affecting most aspects of church and parish life and associated activities. Nevertheless, the PCC found new ways of maintaining and meeting our charitable objectives. From June 2020 our vicar’s ongoing health issues required almost continuous sick leave, with minimal hours available for priority responsibilities and early retirement was granted from December 31st 2020. Our Mission Action Plan (MAP), following further revision in 2019, focused on 5 priority areas for development, which are shown highlighted below. - **Enable as many people as possible to worship at our church** - Enable as many people as possible to become part of our parish community - **Teach, baptise and nurture new and existing believers** - Consider how services can involve the many groups that live within the parish - **Put faith into practice through prayer and scripture, music and sacrament** - **Offering worship and prayer, learning about the Gospel, in small group situations** - **Provide pastoral care for people living in the parish** - Giving donations to charitable and missionary organisations - Maintaining the fabric of the church building as a historic centre and focus of life in the village, together with the churchyards, ensuring their accessibility, and maintaining them as Sacred Spaces. - Increasing our income to meet our expenditure - 1.2 - ## **What we achieved and how we affected beneficiaries’ lives** ## **a) Attendance at church and worship** Other than between the Covid-19 March 2020 lockdown until 24th June, St Mary’s continued to be an Open Church for the whole community between 8.00 – 4.00pm daily. This has been greatly appreciated both by regular church goers and members of the public during their permitted exercise, sometimes accompanied by their dog too! They came for private prayer or also to light a candle. 17 candles were lit on All Soul’s Day, with approximately 50 individuals attending on Good Friday, matching 2019, or simply for a place of COVID-19-safe quiet welcome and warmth. Attendance at the first public Eucharist on July 26, as soon as social distancing restrictions eased, attracted 43 worshippers. This was not far below the figures for January and February, despite many of the congregation still shielding. Our All Age monthly services, led by an Authorised Lay Minister (ALM), emphasise our focus on children and family ministry. They sustained an attendance averaging 53, but with 82 and 120 at services involving baptisms. Numbers increased to 68 when all were involved creating Christingles in December. It has been encouraging to see a group of families becoming more regularly involved in these services and activities, including recording on Facebook a special children’s nativity story. The Friday Club continued with a core group of up to 12 members. Several of these were due to take part in the cancelled May Camp but maintained key projects including creating gift boxes for Rumanian children in November. Despite the November lockdown the church continued playing a key role in the village act of Remembrance on Sunday November 15. The vicar led the prayers at the war memorial and the church provided a display of prayers, candles and poppies in a walk inside the church for the next week. There were 98 people on the Electoral Roll at December 31st. The major objective of widening attendance at worship has been through establishing weekly online worship from the church website. A carefully varied pattern of short services has evolved, often involving up to 10 lay members of the church, including hymns, Taizé-style sung chants, intercessions and reflections. The website has recorded up to 120 each week, averaging approximately 60. Some key services were on video: notably the Advent Carol service (with over 230 viewings) and the vicar’s farewell Eucharist service on Advent Sunday. Effective communications to our church and parish community is a priority in our Mission Action Plan. This has rapidly developed during 2020 with a comprehensive weekly Newsletter that is both emailed out and hand delivered. There is a lively and extensive use of the church Facebook page, as well as a family newsletter emailed to over 50 connected families. ## **b) Teaching, baptising and nurturing new and existing believers.** Four baptisms took place during the year prior to restrictions but a new group of 3 church families are in place to support baptism families before and after the ceremony. This includes celebratory cake and coffee for all afterwards. As the lockdown recedes, we anticipate a backlog of requests. There were 10 funerals, 18 interments and 6 burials during 2020. A major development was the enforced move in March of our tri-annual weekday courses, for example in Lent and Advent. These were delivered via Zoom led by over 10 lay members and attended by between 20 - 24 parishioners including older members taking part by phone and with several who had not taken part before. In response to requests, these courses were then arranged to continue throughout the year. The very encouraging enthusiasm for these courses is leading to developments in bible study and is regularly reviewed to consider new directions. A feature of worship at St Mary’s has been the development of opportunities for lay leadership of services, (Part of our MAP) with 9 currently involved. In addition, a rota of lay members write and read the intercessions, including recording them for on-line worship. - 1.3 - ## **c) Ministry and outreach to parish individuals and groups** With communion at 3 care homes in the village having to cease in March, where 30 people regularly took communion, led us to make ‘encouragement’ cards and phone calls from then on instead. The Ringmer village Covid-19 WhatsApp group was jointly coordinated by a St Mary’s churchwarden and volunteers. This group helped to connect requests from the self-isolating to helpers. This included requests for items from the Foodbank, supplies for the homeless and involvement of the Family Support Work charity. |_“I popped into St Mary's the_
_other day in fact and noticed_
_the brilliant tree of thanks. It_| |---| |_was so lovely to find a church_| |_open and so well organised_
_with resources and candles_
_etc.”_
Bishop Will| The church porch has been invaluable as a focus for gifts and outreach to all in the village. Examples include: on Mothering Sunday, yellow roses with prayer tags, Easter eggs (including distributing over 150 in the village), displays of sheep for Good Shepherd Sunday, a new illuminated picture of the Nativity scene and large star as part of another Primary School trail for families. Our illuminated planted Christmas tree in the churchyard once again saw over 240 names of deceased members of the village remembered, the monies collected going to St Peter and St James Hospice. Our ALM (children and families) has been welcomed in the Primary School to provide input to online learning and, when allowed during the pandemic, lunchtime delivery of the Open Book bible story project. She is now widely recognised in the village by children who explain who she is to their parents. The ALM (Pastoral) and her team have continued to keep in touch by phone or distanced visits to their contacts, helping provide practical, spiritual and emotional support. The use of the church room during the pandemic has altered radically. The _“Beth is a lovely compassionate human being whose first_ church has been delighted to offer it to the newly created Social Prescribers _thought is always for other’s_ Group from the local Health Service Trust, twice a week since the Autumn, _well-being both spiritually and_ to provide emotional and social support for some vulnerable members of _physically.”_ D the village. Similarly, a group of up to 15 currently, from a wider area, run by Alcoholics Anonymous has continued to run. The St Mary’s Mothers’ Union branch at Ringmer, drawing in members from Uckfield and Lewes, has imaginatively found ways to keep in touch by regular Newsletters and arranged socially distanced services with readings and talks in the church itself. They also planted spring bulbs, for the public that use the footpaths around the church, to enjoy. A knitting prayer group continued prolifically to create blankets and ‘twiddle’ mats. They are blessed in church and then given to the unwell, new mothers and the elderly in care homes. There have been over 100 distributed. ## **d) Putting faith into practice, through prayer, scripture, music and sacrament.** “ _How lovely it is to have Morning Prayer re-started after such a long gap when we couldn’t keep it going. Lovely to think of this continued Daily Prayer”_ PT Developing Prayer Days into a regular practice has been a feature of 2020 led by the Pastoral team. From January in the lady-chapel or at home, through June, zoom prayer day, linked with other churches in the village and nearby, continued into the autumn. This has become well established, reaching all the congregation and open to all local church members whether at home or online. _“My eternal thanks to St Mary's for permission to continue playing the piano and communing with Messrs Mozart, Beethoven, Chopin, Albeniz, and Scott Joplin etc. Since 'God is everywhere' I imagine he is as fond of them as I.”_ DT St Mary’s has a well-established choir of at least 10 experienced singers that has adapted to the pandemic situation in ways that have been really appreciated. Even though public singing was not permitted, the “safely distanced” singers provided sung hymns at all public and recorded services, from September to November and again in December. The latter involved 3 Zoom choir rehearsals. The music group of 4-5 instrumentalists played at every in-church All Age service and the organ has enhanced all major services and funerals and included recitals during Remembrance Sunday. - 1.4 - ## **Re-ordering of the church building and new enhancements** The PCC’s steering group advanced well with researching and consulting on plans for opening up the chancel and front of the nave. This continued throughout 2020 and proposals have now been submitted to the Diocese for advice. These plans, utilising funds from a legacy, aim to meet existing needs and extend our wide range of styles of services, community and church events such as fund-raising opportunities. These, in normal years, already include services and concerts for and by the village primary and secondary schools, fund raising gala concerts for the local hospice, and similar charities supported by St Mary’s. Refurbishing ancient wooden grave boards and identifying War Graves in 2020 continues to show the trustees respect for the historic legacy of past parishioners. A beautiful new set of purple (Lent and Advent) altar and lectern frontals, to complete an existing set for the ecclesiastical seasons, was completed in 2020. This was donated by parishioners and used for the first time in Advent 2020. ## **e) Financial support for those in need, locally and worldwide** During the pandemic St Mary’s support has included paying for the printing of an information leaflet for the whole village as part of the Covid-19 support group. The Vicar and Churchwardens’ support fund was used to support known families in need. The introduction of a cashless payment system in the church from the Autumn of 2020 enabled donations to be made to the PCC plus special donation periods for two farming-related charities at Harvest, the British Legion at Remembrance, the Children’s Society during Advent and Family Support Work plus Embrace the Middle East at Christmas. In addition to other fund raising, including our Disaster Fund, our total charitable giving amounted to £3,424, representing 4.85% of our total unrestricted income. However, when taking account of the Caring & Sharing donations, which are not included in the figures, this percentage increases to 6%. The Trustees aim in a ‘normal year’ is to donate 10% annually. - 1.5 - ## **Financial Review** ## **Incoming and outgoing resources** The total receipts on general unrestricted funds received were £79,950 and are detailed in the financial statements. The planned giving increased by over 14% and this reflects a wide use of Gift Aid and the Parish Giving Scheme. Our total voluntary income, including tax recovered, was £6,611 less than in 2019 due mainly to over 5 months with no in-church services, reduced fund-raising activities and without any weddings. However, our cashless giving system set up in the Autumn has been helpful and has enabled some focussed charitable giving. Our outgoing expenditure decreased by £48,617 reducing the deficit for the year to £21,678. ## **Sharing the ministry costs of the Diocese of Chichester** The largest expenditure of the PCC was £74,035 paid to the diocese for our full share of all churches’ Parish Ministry Costs. The total relates to the housing, support, stipend and pension costs of the vicar at St Mary’s, training of new ordinands in the diocese, a contribution to national church funds and shared costs of the Christian family throughout the whole diocese, including assistance towards the upkeep of churches less able to manage than ourselves. ## **Staff costs** The PCC pays for a church administrator, a cleaner to maintain the church room kitchen and toilets for church and community use, a verger who opens and makes ready the building for the occasional ‘offices’ and additional organists required, occasionally, for regular services. The PCC also paid the annual cost for the green bin collection for parishioners to use in the recycling area in the new churchyard. ## **Payments and expenses to Trustees** The PCC also supported the vicar by paying costs towards telephone, postage, broadband, travel and other ministry costs amounting to £5,036. Shirley Squires is paid as the Church Administrator ## **Repairs to the fabric of the church building** The repairs required from the quinquennial report of 2017 were completed fully in 2019, with minimal repairs to the modern church room in 2020 on the damaged lead work. ## **Why we hold some money in reserve** It is PCC policy to maintain a balance on the general unrestricted funds that equates to approximately 6 months of unrestricted payments as contingency against unforeseen situations. The closing balance of £21,678 deficit this year did not achieve this, but it is a reduction from the deficit in 2019 of £69,488. However, as reported last year, this included some £33,000 of final Quinquennial repair bills and 2020 includes an insurance claim of £8,290 to purchase a new Statue stolen from the Church Porch. Amounts from legacies in recent years have covered all the quinquennial repair costs up to the end of 2019. The remaining legacies monies are currently able to cover deficits. However, reaching a balanced annual income/expenditure figure is a key task for the PCC. In the meantime, during 2020, General Funds resulting from legacies were set aside towards the possible decision to renew heating and pipework in the church during 2021-2022. Similarly, £90,000 was agreed by the PCC in November 2019 as a revised initial budget figure to cover the costs of the re-ordering plans that are ongoing. The PCC seeks to manage such financial risks and uncertainties by regularly reviewing its Mission Action Plan, including a regular focus on Stewardship, and plans for the use of the church buildings. Our aim is to maintain our Grade 1 listed church building and the Churchyards to a high standard. As such there are regular and annual contracts covering servicing of the electrical system, gas boiler, alarm system, organ, piano, and lightning conductor plus Portable Appliance Testing of electrical items. - 1.6 - ## **Future Uncertainties** The annual deficit continues to be a concern. 2020 showed a reduction in this deficit and the increased giving in 2020, using the Parish Giving Service, is a good sign for the future as is the short-term gain expected with the backlog of baptisms and weddings. However, with Covid-19, our expenses were also reduced and are expected to rise once the country gets back to normality. We trust that we will see a restoration of our target annual budget once we have a return to normal church services and attract families and new residents through re-invigorated communications and outreach. - 1.7 - Structure? goverDaDce and management of the charity The Parochial Church Council IPCC) is rcgislercd N'ith ihc charit￿. Commission as required by the Charities Aci 201 l. Its gol'eming document is the Parochial Church Councils (Powers) Measure 1956. During the l'ear the following served as members of the Parochial Church Council.. Ex Officio Members InLumbent Chur¢hwardens The Rei'erend Beth Izzard (fonnerly Mccleave) Mike To￿￿send (until October 2020) Richard Vincent (from October 2020) Joint Chair Roscmary Colcbourn Joint Chair ElÈLted Members Eliz2beth HaHq(ins (deceased March 2020) Gillian Hughes (until October 2020) Jo Linehan {until Oaober 2020) Martine Baile Kenneih Barber Kay Fitzgerdld Anne Frdnklin Sue HoN'es Kenneth Humm (from October 2020) Charloue Miichell (from Ociober 2020) Ruth Pclcrs P¢l¢r Smith (from (kiober 2020) Peter Speed Deanery Synod Shirley Squires Margaret S￿'eatrnan PCC Secrelary Meriel Vincent Mcmbership of the PCC is delerniined under the Church Representation Rules and consist5 0( certain ex- offiLiO mcmber5 (the incumbent. the churchw'arden5 and members ol- the Deancry. Synod and currently up to 10 members of the church who are elected al the Annual Parochial Church Meeiing (APCM). Members 3r¢ warnily encouraged 10 Stand for eleclion io the PCC and we try io ensure a balance of skills and experience where possible. This Trustees Annual Repon was gpproi.ed by the PCC and signed on their behalf by (Noic.. Interrcgnurn from December 31 St ?020)= Churchwardens." Rosemary Colebourn Richard Vincent Dated.. 17th March 2021 ## **Statement of Financial Activities** ||**Unrestricted Designated**
**Restricted Endowment**
**Total**
**Prior year**
**funds**
**funds**
**funds**
**funds**
**funds**
**total funds**| |---|---| |**Income and endowments from:**
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
**Total income**
**Expenditure on:**
Raising funds
Expenditure on charitable activities
**Total expenditure**
**Net income / (expenditure) resources before**
**transfer**
**Transfers**
Gross transfers between funds - in
Gross transfers between funds - out
**Other recognised gains / losses**
Gains / losses on investment assets
Gains on revaluation, fixed assets, charity's own use
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**Represented by**
**Unrestricted**
General fund
**Designated**
Organ fund
Vicar and Churchwardens
**Restricted**
Agency collection
Bellringers
Bert Errey Fund
Choir fund
Church Room Fund
Disaster Fund
Fabric Fund
Friends of St Marys
Miscellaneous
Other earmarked Funds
Parish Magazine
**Endowment**
Chancel Trust|63,697
3,087
66,784
65,302
6,883
898
7,781
17,262
62
7,094
7,156
7,382
9,306
142
192
9,642
10,514
8,290
8,290| ||**79,950**
**8,432**
**11,272**
**99,655**
**100,462**
161
161
3,016
111,948
2,650
6,573
121,172
166,933| ||**112,109**
**2,650**
**6,573**
**121,333**
**169,950**| ||**(32,159)**
**5,782**
**4,698**
**(21,678)**
**(69,488)**
2,353
2,353
18,074
443
18,517
43,800| ||**(11,731)**
**5,782**
**4,698**
**443**
**(806)**
**(25,687)**| ||**354,282**
**30,812**
**60,055**
**5,597**
**450,748**
**476,436**| ||**342,550**
**36,595**
**64,754**
**6,040**
**449,942**
**450,748**
342,550
342,550
354,282
7,433
7,433
9,778
29,162
29,162
21,033
3,195
3,195
3,410
7,539
7,539
7,508
1,068
1,068
1,068
6,612
6,612
6,584
1,731
1,731
590
118
118
118
28,763
28,763
29,075
193
193
193
754
754
571
14,776
14,776
10,933
6,040
6,040
5,597| - 2.1 - ## **Balance sheet** ||**General Designated**
**Restricted Endowment**
**This year**
**Last year**| |---|---| |**Fixed assets**
Tangible assets
Investments
Loan
**Current assets**
Debtors
Investments
Cash at bank and in hand
**Liabilities**
Creditors: Amounts falling due in one year
**Net current assets less current liabilities**
**Total assets less current liabilities**
**Total net assets less liabilities**
**Represented by**
**Unrestricted**
General fund
**Designated**
Organ fund
Vicar and Churchwardens
**Restricted**
Bellringers
Church Room Fund
Agency collection
Bert Errey Fund
Choir fund
Disaster Fund
Fabric Fund
Friends of St Marys
Parish Magazine
Miscellaneous
Other earmarked Funds
**Endowment**
Chancel Trust
**Funds of the church**|6,040
6,040
6,057
280,993
280,993
310,565
10,000
10,000
10,000| ||**290,993**
**6,040**
**297,034**
**326,623**
11,855
630
12,485
12,790
(2,277)
30,900
45,600
74,224
73,952
43,208
5,694
23,084
71,987
51,188| ||**52,786**
**36,595**
**69,314**
**158,696**
**137,931**
1,228
4,559
5,788
13,805| ||**1,228**
**4,559**
**5,788**
**13,805**| ||**51,557**
**36,595**
**64,754**
**152,908**
**124,125**| ||**342,550**
**36,595**
**64,754**
**6,040**
**449,942**
**450,748**| ||**342,550**
**36,595**
**64,754**
**6,040**
**449,942**
**450,748**
342,550
342,550
354,282
7,433
7,433
9,778
29,162
29,162
21,033
3,195
3,195
3,410
6,612
6,612
6,584
7,539
7,539
7,508
1,068
1,068
1,068
1,731
1,731
590
118
118
118
28,763
28,763
29,075
14,776
14,776
10,933
193
193
193
754
754
571
6,040
6,040
5,597| ||**342,550**
**36,595**
**64,754**
**6,040**
**449,942**
**450,748**| - 2.2 - **Notes to the Financial Statement** ## **Accounting Policies** ## **1.a) Accounting convention** The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair” view provisions together with the FRS102(2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)) - The financial statements have been prepared under the historic cost convention except for the valuation of investment assets, which are shown at fair value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include accounts of church groups that owe their affiliation to another body, nor those which are an informal gathering of church members. ## **1.b) Fund Accounting** Funds held by the PCC are:- - Unrestricted Fund - general funds to be used for PCC ordinary purposes - Designated funds - monies set aside by the PCC out of unrestricted funds for specific purposes or projects - Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund Endowment funds – funds, the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment ## **1.c) Income and endowments** All incoming resources are accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably Donations and legacies Collections are recognised when received Planned giving receivable is recognised only when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate Gift Aid recovered is recognised when the income to which it is attached is recognised. Grants and legacies are recognised when the formal offer in writing of the funding is received by the PCC Charitable activities Sales of magazines and study notes are recognised when received Other trading activities Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either (a) when received, or (b) in the case of concerts, for the year in question, irrespective of date of receipt. Advance bookings are included in creditors until the concert has taken place. ## Investment income Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue - 3.1 - All other income All other income is recognised in accordance with the above overall policy Gains and losses on investments Realised gains / losses are recognised when the investments are sold. Unrealised gains / losses are accounted for on revaluation on 31 December ## **1.d) Expenditure** Expenditure is accounted for on an accrual basis and accounted for gross Grants Grants and donations are accounted for when paid over, or when awarded where the award creates a Binding obligation on the PCC Church Activities Diocesan Parish Contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet ## **1.e) Fixed Assets** Consecrated and beneficed property of any kind is excluded from the accounts by s10(2) of Charities Act 2011. Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2000 there is insufficient cost information available and therefore the cost of such assets is not stated in the financial statements. - All expenditure on consecrated or beneficed buildings and individual items costing under £1000 are written off in the year they were incurred Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected lives, usually over 4 years on a straight line basis Investments are stated at market value at 31st December ## **1.f) Current Assets** Amounts owing to the PCC at 31 December in respect of fees or other income are shown as debtors less provision for amounts that may prove uncollectible Short term deposits include cash held on deposit either with the CBF Church of England Funds, or with Barclays Bank - 3.2 - ## **Analysis of income and expenditure** The income and expenditure categories have been adjusted since 2019. As a result, the carry forward figures are not directly comparable but that the carry forward totals remain the same |**Unrestricted**
**INCOME AND ENDOWMENTS**
**2a Voluntary Income**
Planned Giving
Gift Aid - Parish Giving Scheme
37,451
Gift Aid - Other
5,610
Other planned giving - non Gift Aid
2,367
Collections
2,123
Donations and Legacies
One-off Gift Aid gifts
832
Giving through Wall safe
294
Donations for Church room
775
Other donations
2,465
Legacies
Tax recoverable on Gift Aid
11,778
Non-recurring one-off grants
Total
63,697
**2b Income from charitable activities**
Christmas fair
1,454
Coffee Break
Other fund raising
Fees for weddings and funerals
4,452
BRF notes/Course Books
346
Floodlighting
630
Total
6,883
**2c Other trading activities**
Magazine income - advertising
Parish magazine sales
Photocopying reimbursement
62
Total
62
**2d Investments**
Dividends and interest
9,306
Total
9,306
**2e Other income**
Insurance claims
Total|**Unrestricted**
**INCOME AND ENDOWMENTS**
**2a Voluntary Income**
Planned Giving
Gift Aid - Parish Giving Scheme
37,451
Gift Aid - Other
5,610
Other planned giving - non Gift Aid
2,367
Collections
2,123
Donations and Legacies
One-off Gift Aid gifts
832
Giving through Wall safe
294
Donations for Church room
775
Other donations
2,465
Legacies
Tax recoverable on Gift Aid
11,778
Non-recurring one-off grants
Total
63,697
**2b Income from charitable activities**
Christmas fair
1,454
Coffee Break
Other fund raising
Fees for weddings and funerals
4,452
BRF notes/Course Books
346
Floodlighting
630
Total
6,883
**2c Other trading activities**
Magazine income - advertising
Parish magazine sales
Photocopying reimbursement
62
Total
62
**2d Investments**
Dividends and interest
9,306
Total
9,306
**2e Other income**
Insurance claims
Total|**Designated**|**Restricted**
710
613
1,020
113
630|**Endowment**|**Total**
**This year**
37,451
6,320
2,367
2,736
1,852
294
775
2,578
12,408|
**Last year**
32,854
6,629
1,912
4,633
1,591
802
2,099
2,699
1,000
11,079| |---|---|---|---|---|---|---| ||63,697
1,454
4,452
346
630||3,087
449
448||66,784
1,454
449
448
4,452
346
630|65,302
2,825
2,130
4,010
7,476
209
610| ||6,883
62||898
4,375
2,719||7,781
4,375
2,719
62|17,262
4,420
2,945
17| ||62
9,306|142|7,094
192||7,156
9,642|7,382
10,514| ||9,306|142
8,290|192||9,642
8,290|10,514| |||8,290|||8,290|| |**INCOME TOTAL**|79,950|8,432|11,272||99,655|100,462| - 3.3 - |**EXPENDITURE**
**3a Raising funds**
Christmas fair
Coffee break
Other fund raising
Total
**3b Expenditure on charitable**
**activities**
Missionary and charitable giving
**Ministry**
Parish contribution
Working expenses of incumbent
Vicarage expenses
Total
**Church/Churchyard**
Church running - insurance
Church running - electric
Church running - gas
Church running - water
Church maintenance
Organ / piano tuning
Church room - running
Salary of Church room cleaner
Upkeep of churchyard
Church major repairs
Total
**Worship/Outreach**
Upkeep of services
Honoraria - organists/verger/choir m
Music
Cost of social activities
Youth
Total
**Communications/Administration**
Admin staff costs
Printing / photocopying costs
Other administration costs
Books and magazine costs
Website / Publicity
Governance costs exam/audit fee
Total
**3c Other Trading Activities**
Parish magazine costs
BRF notes cost
Trading activities - other
Total||**Unrestricted**
53
108|**Designated**|**Restricted**|**Endowment**|**Total**
**This year**
53
108|
**Last year**
262
541
2,212| |---|---|---|---|---|---|---|---| |||161
1,397
74,035
1,244
3,792|250|1,776||161
3,424
74,035
1,244
3,792|3,016
5,756
71,900
2,044
3,796| |||79,071
3,868
1,820
2,970
295
1,734
497
1,085
494
2,826
4,251|2,400|1,320||79,071
3,868
1,820
2,970
295
1,734
497
1,085
494
4,146
6,651|77,740
3,868
2,340
3,695
428
2,430
960
604
508
3,886
40,574| |||19,840
1,187
518
91
101|2,400|1,320||23,560
1,187
518
91
101|59,293
1,198
1,548
693
485
506| |||1,897
4,884
1,032
2,765
456
354||215||1,897
4,884
1,032
2,981
456
354|4,430
8,630
1,480
2,429
510
151
354| |||9,491
241||215
3,261||9,707
3,261
241|13,554
5,712
249
188| |||241||3,261||3,502|6,149| ||||||||| |**EXPENDITURE TOTAL**||112,109|2,650|6,573||121,333|169,950| |||||||(21,678)|(69,488)| |**GRAND TOTAL**||(32,159)|5,782|4,698|||| - 3.4 - _**TOTAL TOTAL 2020 2019**_ £ £ 5,897 10,686 ## 4a Wages and salaries During the year the PCC employed an administrator, verger, and a church-room cleaner, all part time. The average headcount for the year was 0.36 full time equivalent. ## 4b Payments to PCC members During the year:- Shirley Squires was paid £4,571 as church administrator A son of a Churchwarden took over as gardener of the Churchyard during the year and invoiced the PCC £1,511.54 There were no other disclosable transactions in respect of PCC members, nor persons closely connected with them, nor other related parties |
**Assets**
5a
Tangible Fixed Assets
Church Equipment
Cost
1st January
Additions
Disposals
31st December
Depreciation
1st January
Charge for the year
Disposals
31st December
Net Book Value
1st January
31st December
5b
Loan
East Sussex Credit Union Renewed 1st
September 2019 for 5 years)
5cInvestments (current market value)
CBF Investment Shares
CBF Fixed Interest Securities
Chancel Trust Acc. Income|
**Assets**
5a
Tangible Fixed Assets
Church Equipment
Cost
1st January
Additions
Disposals
31st December
Depreciation
1st January
Charge for the year
Disposals
31st December
Net Book Value
1st January
31st December
5b
Loan
East Sussex Credit Union Renewed 1st
September 2019 for 5 years)
5cInvestments (current market value)
CBF Investment Shares
CBF Fixed Interest Securities
Chancel Trust Acc. Income|**_Unrestricted_**
**_Designated_**
**_Restricted_**
**_Endowment_**
**_TOTAL_**
**_TOTAL_**
**_Funds_**
**_Funds_**
**_Funds_**
**_Funds_**
**_2020_**
**_2019_**
£
£
£
£
£
2,446
2,446
2,446
0
0
2,446
2,446
2,446
1,986
1,986
1,524
460
460
462
0
0
0
2,446
2,446
1,986
460
460
922
0
0
460
10,000
10,000
10,000| |---|---|---| |||**_2020_**
**_2019_**
280,813
280,813
310,391
180
180
174
6,041
6,041
5,598| |||280,993
6,041
287,034
316,163| - 3.5 - |6
7
8a|Debtors
Income Tax recoverable
VAT recoverable
Creditors due within one year
Creditors for goods and services
Other creditors
Analysis of Net assets by fund
Fixed assets for church use
Investment fixed assets
Loan
Current assets
Current liabilities|**_Unrestricted_**
**_Designated_**
**_Restricted_**
**_Endowment_**
**_Funds_**
**_Funds_**
**_Funds_**
**_Funds_**
**£**
**£**
**£**
1,262
631
10,593|**_TOTAL_**
**_TOTAL_**
**_2020_**
**_2019_**
**£**
**£**
1,893
2,197
10,593
10,593
12,486
12,790
915
1,343
4,873
12,461
5,788
13,804
0
460
287,034
316,163
10,000
10,000
147,551
137,928
(5,700)
(13,804)|**_TOTAL_**
**_TOTAL_**
**_2020_**
**_2019_**
**£**
**£**
1,893
2,197
10,593
10,593
12,486
12,790
915
1,343
4,873
12,461
5,788
13,804
0
460
287,034
316,163
10,000
10,000
147,551
137,928
(5,700)
(13,804)| |---|---|---|---|---| |||11,855
0
631
0|12,486|| |||915
313
4,560||| |||1,228
4,560|5,788|| |||0
280,993
6,041
10,000
10,000
42,124
36,595
68,832
-1,228
-4,472||| |||331,889
36,595
64,360
6,041|438,885|450,747| - 3.6 - 8b) ## **Ringmer PCC** ## **Fund movement summary Selected period: 01 January 2020 to 31 December 2020** |


















|**Fund**
**Fund Balances**
**Incoming**
**Outgoing**
**Transfers**
**Gains and** **Journal Entries** **Fund balances**
**brought forward**
**Resources**
**Resources**
**Losses**
**Carried forward**| |---|---| ||| ||**2,353**
Bells - Bellringers
3,410
215
3,195
Bert - Bert Errey Fund
7,508
31
7,539
Chancel - Chancel Trust
5,597
443
6,040
Choir - Choir fund
1,068
1,068
Room - Church Room
6,584
27
6,612
Fund
Disaster - Disaster Fund
590
1,390
250
1,731
Fabric - Fabric Fund
118
118
Friends - Friends of St
29,075
1,008
1,320
28,763
Marys
Misc - Miscellaneous
193
193
Organ - Organ fund
9,778
54
2,400
7,433
Other - Other earmarked
571
1,710
1,526
754
Funds
Magazine - Parish
10,933
7,103
3,261
14,776
Magazine
Vicar - Vicar and
21,033
8,378
250
29,162
Churchwardens
General - General fund
354,282
79,950
112,109
18,074
2,353
342,550
**Totals**
**450,748**
**99,655**
**121,333**
**18,517**
**449,942**| - 3.7 - ## **Independent Examiner's Report** to the Parochial Church Council of St Mary the Virgin, Ringmer I report on the accounts for the year ended 31st December 2020 which are set out on pages 2.1 to 3.7 ## **Respective responsibilities of the PCC and examiner** The members of the PCC are responsible for the preparation of the accounts. The members of the PCC consider that an audit is not required under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to - examine the accounts under section 145 of the Charities Act - follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the Charities Act; and - state whether particular matters have come to my attention. ## **Basis of Independent Examiner's Statement** My examination was carried out 1n accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view. The report is limited to those matters set out 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 the requirements - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or - to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Malcolm N. Preece, Price & Company, Chartered Accountants, 30/32 Gildredge Road, Eastbourne BN21 4SH 8 April 2021 - 4.1 - **Prior Year - Statement of Financial Activities – 2019** ||**Ringmer PCC**|**Ringmer PCC**|||||| |---|---|---|---|---|---|---|---| ||**Statement of Financial Activities**||||||| |**For the period from 01**||**January 2019 to**|**31 December**||**2019**||| ||**Unrestricted**
**Restricted**|||
**Endowment**||**Total**|
**Prior year**| ||**funds**|**funds**||**funds**||**funds**|**total funds**| |**_Income and endowments from:_**|||||||| |Donations and legacies|62,557|2,744||—||65,302|
101,606| |Income from charitable activities|15,023|2,239||—||17,262|
6,204| |Other trading activities|17|7,365||—||7,382|
16,506| |Investments|10,171|342||—||10,514|
11,573| |Other income|—|—||—||—|
—| |**Total income**|**87,769**|**12,692**||**—**|**100,462**||
**135,889**| |**_Expenditure on:_**|||||||| |Raising funds|2,365|651||—||3,016|
1,059| |Expenditure on charitable activities|156,900|10,033||—|166,933||
196,334| |**Total expenditure**|**159,265**|**10,684**||**—**|**169,950**||
**197,393**| |**Net income / (expenditure) resources**|**(71,496)**|**2,008**||**—**|**(69,488)**||
**(61,505)**| |**before transfer**|||||||| |**_Transfers_**|||||||| |Gross transfers between funds - in|—|—||—||—|
—| |Gross transfers between funds - out|—|—||—||—|
—| |**_Other recognised gains / losses_**|||||||| |Gains / losses on investment assets|—|—||—||—|
—| |Gains on revaluation, fixed assets,|55,173|—||(11,372)||43,800|
(4,572)| |charity's own use|||||||| |**Net movement in funds**|**(16,323)**|**2,008**||**(11,372)**|**(25,687)**||
**(66,076)**| |**_Reconciliation of funds_**|||||||| |**Total funds brought forward**|**401,418**|**58,047**||**16,970**|**476,436**||
**542,512**| |**Total funds carried forward**|**385,095**|**60,055**||**5,597**|**450,748**||
**476,436**| - 5.1 - ||**Statement of Financial Activities (2)**
**For the period from 01 January 2019 to 31 December 2019**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**Prior year**
**total funds**
**_Represented by_**
Unrestricted
General fund
354,282
—
—
354,282
370,790
Designated
Organ fund
9,778
—
—
9,778
9,708
Vicar and Churchwardens
21,033
—
—
21,033
20,919
Restricted
Agency collection
—
—
—
—
—
Bellringers
—
3,410
—
3,410
3,287
Bert Errey Fund
—
7,508
—
7,508
7,451
Choir fund
—
1,068
—
1,068
1,068
Church Room Fund
—
6,584
—
6,584
8,807
Disaster Fund
—
590
—
590
240
Fabric Fund
—
118
—
118
118
Friends of St Marys
—
29,075
—
29,075
27,800
Miscellaneous
—
193
—
193
15
Other earmarked Funds
—
571
—
571
—
Parish Magazine
—
10,933
—
10,933
9,256
Endowment
Chancel Trust
—
—
5,597
5,597
16,970| |---|---| ||| ||| ||**_There may be minor discrepancies in the totals as the pence are not being shown_**| - 5.2 - **Prior Year – Notes to the Accounts – 2019** ## **Income & Expenditure** |**Income**
**2a**
Voluntary income
Planned Giving
Gift Aid
Other planned giving
Collections
Donations, and legacies
Gift Aid
Other donations
Legacy
Income tax recoverable
Grants
**2b**
Church activities
Christmas Fair
Coffee Breaks
Simple lunches
Other events
**2c**
Other trading activities
Fees
Sales - BRF notes / Parish Magazine
Parish Magazine advertising
Photocopy reimbursement
Floodlighting|**_Unrestricted_**
**_Designated_**
**_Restricted_**
**_Endowment_**
**_TOTAL_**
**_TOTAL_**
**_Funds_**
**_Funds_**
**_Funds_**
**_Funds_**
**_2019_**
**_2018_**
£
£
£
£
£
38,523
961
39,484
36,621
1,912
1,912
1,891
4,428
205
4,633
5,319
1,281
310
1,591
978
4,906
696
5,602
6,294
1,000
1,000
39,578
10,507
572
11,079
10,925
62,557
2,744
65,301
101,606
2,826
2,826
2,533
480
1,651
2,131
1,865
209
209
164
3,517
284
3,801
1,642
6,823
2,144
8,967
6,204
7,381
95
7,476
8,279
210
2,946
3,156
3,202
4,420
4,420
4,430
17
17
25
610
610
570
8,218
7,461
15,679
16,506| |---|---| ||8,218
7,461
15,679| ||| - 5.3 - |**2d**
Investments
Dividends and interest
**2e**
Other receipts
Insurance claim
**Total Income**|9,987
185
343
10,515
11,573
9,987
185
343
10,515
11,573
87,585
185
12,692
100,462
135,889| |---|---| ||| - 5.4 - ## **Income & Expenditure** |
**Expenditure**
**3a**
Raising funds
Friends of St Mary's
Christmas Fair
Coffee Break
Other
**3b**
Church activities
Missionary and charitable giving
Ministry
Parish Contribution
Working expenses of incumbent
Vicarage costs
Church/Churchyard
Church running costs
Church maintenance
Church Insurance
Church Room
Churchyard
Major repairs
Worship/Outreach
Services
Social
Youth|
**_Unrestricted_**
**_Designated_**
**_Restricted_**
**_Endowment_**
**_TOTAL_**
**_TOTAL_**
**_Funds_**
**_Funds_**
**_Funds_**
**_Funds_**
**_2019_**
**_2018_**
£
£
£
£
£
262
262
428
542
542
569
2,103
110
2,213
490
2,365
652
3,017
1,487
4,221
1,535
5,756
7,949
71,900
71,900
69,656
2,044
2,044
1,900
3,796
3,796
4,146
77,740
77,740
75,702
6,465
6,465
6,474
2,365
66
2,431
3,594
3,869
3,869
3,775
1,113
1,113
1,350
3,748
138
3,886
6,066
38,297
2,277
40,574
67,368
55,857
2,481
58,338
88,627
4,400
4,400
2,454
486
486
522
507
507
1,109
5,393
5,393
4,085| |---|---| - 5.5 - |Communications/Administration
Administration
Books/Publicity
Independent examination fee
**3c**
Other trading activities
Parish Magazine/BRF notes
Other
**Total Expenditure**|**_Unrestricted_**
**_Designated_**
**_Restricted_**
**_Endowment_**
**_TOTAL_**
**_TOTAL_**
**_Funds_**
**_Funds_**
**_Funds_**
**_Funds_**
**_2019_**
**_2018_**
12,401
139
12,539
11,695
662
662
1,626
354
354
354
13,417
139
13,555
13,675
156,628
4,155
163,799
190,038
249
5,712
5,961
5,868
23
166
189
272
5,878
6,150
5,868
159,265
10,685
169,949
197,393| |---|---| ||272
5,878
6,150| ||159,265
10,685
169,949| - 5.6 - ## 4a Wages and salaries |**_TOTAL_**
**_2019_**
£|**_TOTAL_**
**_2018_**
£| |---|---| |10,686|12,362| During the year the PCC employed an administrator, verger, choir master, several organists, a PA to the Vicar and a church-room cleaner, all part time. The average headcount for the year was 0.64 full time equivalent. ## 4b Payments to PCC members During the year:- Shirley Squires was paid £4,538 as church administrator There were no other disclosable transactions in respect of PCC members, nor persons closely connected with them, nor other related parties |
**Assets**
5a
Tangible Fixed Assets
Church Equipment
Cost
1st January
Additions
Disposals
31st December
Depreciation
1st January
Charge for the year
Disposals
31st December
Net Book Value
1st January
31st December
5b
Loan
East Sussex Credit Union Renewed 1st September for 5
years)|_Unrestricted_
_Designated_
_Restricted_
_Endowment_
_TOTAL_
_TOTAL_
_Funds_
_Funds_
_Funds_
_Funds_
_2019_
_2018_
£
£
£
£
£
2,446
2,446
2,446
0
0
2,446
2,446
2,446
1,524
1,524
1,062
462
462
462
0
1,986
1,986
1,524
922
922
1,384
460
460
922
10,000
10,000
0| |---|---| - 5.7 - |5c
6
7
8a|Investments (current market value)
CBF Investment Shares
CBF Fixed Interest Securities
Chancel Trust
CBF Investment Shares
CBF Fixed Interest Securities
Accumulated Income
Debtors
Income Tax recoverable
VAT recoverable
Creditors due within one year
Creditors for goods and services
Other creditors
Analysis of Net assets by fund
Fixed assets for church use
Investment fixed assets
Loan
Current assets
Current liabilities|Investments (current market value)
CBF Investment Shares
CBF Fixed Interest Securities
Chancel Trust
CBF Investment Shares
CBF Fixed Interest Securities
Accumulated Income
Debtors
Income Tax recoverable
VAT recoverable
Creditors due within one year
Creditors for goods and services
Other creditors
Analysis of Net assets by fund
Fixed assets for church use
Investment fixed assets
Loan
Current assets
Current liabilities|310,391
174
_Note Capital now owned_
_by diocese not PCC_
5,598|_2019_
_2018_
310,391
305,222
174
170
11,562
260
5,598
5,148|_2019_
_2018_
310,391
305,222
174
170
11,562
260
5,598
5,148| |---|---|---|---|---|---| ||||310,565
5,598|316,163
322,362|| ||||_Unrestricted_
_Designated_
_Restricted_
_Endowment_
_Funds_
_Funds_
_Funds_
_Funds_
£
£
£
1,796
401
10,593|_TOTAL_
_TOTAL_
_2019_
_2018_
£
£
2,197
1,284
10,593
10,593
12,790
23,261
1,343
5,321
12,461
4,525
13,804
9,846
460
922
316,163
322,362
10,000
137,928
162,998
(13,804)
(9,846)|| ||||12,389
401|12,790|| ||||||| ||||1,343
3,271
9,190||| ||||4,614
9,190|13,804|| ||||||| ||||460
310,565
5,598
10,000
37,871
30,812
69,245
(4,614)
(9,190)||| ||||354,282
30,812
60,055
5,598|450,747|476,436| - 5.8 - ## **8b Ringmer PCC** ## **Fund movement summary Selected period: 01 January 2019 to 31 December 2019** |**Fund**|**Fund Balances**|**Incoming**|**Outgoing**|**Transfers**|**Gains and**|**Journal**|**Fund balances**|**Fund balances**| |---|---|---|---|---|---|---|---|---| ||**brought forward**|**Resources**|**Resources**||**Losses**|**Entries**|**Carried forward**|| |Bells - Bellringers|3,287|398|274|—|—|—|3,410|| |Bert - Bert Errey Fund|7,451|56|—|—|—|—|7,508|| |Chancel - Chancel Trust|16,970|—|—|—|449|(11,822)|5,597|| |Choir - Choir fund|1,068|—|—|—|—|—|1,068|| |Room - Church Room|8,807|54|2,277|—|—|—|6,584|| |Fund||||||||| |Disaster - Disaster Fund|240|815|465|—|—|—|590|| |Fabric - Fabric Fund|118|—|—|—|—|—|118|| |Friends - Friends of St|27,800|1,413|138|—|—|—|29,075|| |Marys||||||||| |Misc - Miscellaneous|15|178|—|—|—|—|193|| |Organ - Organ fund|9,708|70|—|—|—|—|9,778|| |Other - Other earmarked|—|2,387|1,816|—|—|—|571|| |Funds||||||||| |Magazine - Parish|9,256|7,389|5,712|—|—|—|10,933|| |Magazine||||||||| |Vicar - Vicar and|20,919|114|—|—|—|—|21,033|| |Churchwardens||||||||| |General-General fund|370,790|87,584|159,265|—|55,173|—|354,282|| |**Totals**|**476,436**|**100,462**|**169,950**|**—**|**55,622**|**(11,822)**|**450,748**|| ||**_There may be minor discrepancies in the totals as the pence are not being shown_**|||||||| - 5.9 -