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2021-12-31-accounts

Annual Report and Financial Statements of the Parochial Church Council of

St Mary the Virgin, Ringmer

for the year ended 31 December 2021

Registered Charity No. 1131869

Summary of Contents

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: Following the retirement of the Rev Beth Izzard on 31 December 2020, St Mary’s moved into a period of interregnum for the whole of 2021. During this period the Church Wardens, as required, were appointed as Sequestrators and Officers of the Bishop:

From 1[st] January 2021 until APCM 23[rd] May 2021:

Rosemary Colebourn 32 The Avenue, Lewes, East Sussex, BN7 1QU From APCM 23[rd] May 2021 until 31[st] December 2021:

Anne Franklin 9 Delves Close, Ringmer, Lewes, East Sussex, BN8 5JW From 1[st] January 2021 until 31[st] December 2021:

Richard Vincent Barley House, 7A Gote Lane, Ringmer, Lewes, East Sussex, BN8 5HX

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

Electoral Roll

The Electoral Roll stood at 106 throughout the year.

St Mary the Virgin, Ringmer Trustees Annual Report for 2021

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. Its governing document is the Parochial Church Council (Powers) measure (1956) and under this measure the PCC has the responsibility of “co-operating with the minister in promoting in the parish the whole mission of the Church pastoral, evangelistic, social and ecumenical”. It is also responsible for the maintenance of the Church and other parish buildings. 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. 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.

The PCC is aware of the Charity Commission’s guidance on public benefit in “the Advancement of Religion for the Public Benefit” and has regard to it in their administration of the Church. It believes it that by promoting the Christian Faith it provides a benefit to the public by providing facilities for private prayer, public worship, teaching that enables spiritual growth at all ages, pastoral support, and community service.

Achieving these aims in 2021

Providing an accessible sacred space for personal prayer and contemplation

Throughout the year the church was open daily for meditation, repose and private prayer. We provided opportunities for visitors to light a small candle and /or write a request for prayer which would then be taken up confidentially by our pastoral prayer team. Many reported how valuable they had found these resources, especially amid the disruptions and fears of the pandemic. In addition, at 8.15am on weekdays, a side-chapel was used for a short form of said morning prayer. This gave a further opportunity to pray for those in particular need. As additional sacred spaces, we continued regularly to maintain and nurture both churchyards.

Conducting public worship that is open and relevant to all

Although Covid restrictions and the lack of an incumbent impacted the pattern, content and length of our services, public worship was available on all but one Sunday of the year. From 3 January to 21 March when gathering was precluded, we presented morning services online (in audio) with a pre-filmed Eucharist for Passion Sunday that received 72 views.

Services thereafter were held in church with all recommended Covid precautions in place. The attendance at morning services ranged between 33 and 80 excluding special days and festivals. The monthly pattern (with average attendance figures) comprised: First Sunday, a Lay led All-age Service (54); Second and Fourth Sundays, a Eucharist conducted by visiting clergy (52); and Third Sunday, a Lay-led service lasting about 45 minutes (42). Fifth Sundays were taken by a cleric or lay leader. Sunday evening services were held monthly, seven being a Eucharist (26) and four being Lay-led Evening Prayer (18). Our festival services were strongly supported by visiting clergy. We celebrated: Palm Sunday (55); Good Friday – a meditation (31); Easter day (54); Pentecost (43); Christmas Eve – a crib service (53); a Lay-led, midnight meditation (40); and Christmas morning, led by Bishop Will (68). Other services through the year included four memorial services, ten funerals (including those at Crematoria), three baptisms and one wedding.

Lay participation was included in all of our main services particularly as readers and in writing and voicing our intercessory prayers. Our nine Lay service leaders are formally approved and represent a group with considerable Christian and teaching experience, some with theological qualifications outside of their professional careers.

The congregations joining our services, however we presented them, strongly appreciated their continuity, warmth and content. Many felt that the strength of our fellowship, knowledge and sense of worship has increased as a result.

Teaching about Christian doctrine and its application to daily life through services and informal groups

Almost all services included teaching Christian doctrine and its application in everyday life based on the scripture allocated for the day. We printed the bible passage and prayers for morning services to be made available in church and delivered by hand to members of the congregation unable to attend.

As a result of Covid restrictions and personal health concerns, informal meetings of our usual groups were curtailed – but, as below, we moved to using Zoom.

Promoting an understanding of our faith through events, meetings, literature and electronic media

From 14 January throughout the year, we ran weekly Zoom-based bible-studies in which up to 25 people linked in for interactive discussion. Courses of 4-8 sessions, presented by experienced lay leaders, were often based on published material from the Church of England or the York Courses organisation. Accompanying notes or audio comments from well-known speakers added to our resources. We observed a welcome growth in shared knowledge and an increasing confidence to express questions and viewpoints that deepened our collective understanding of our faith in practice.

The church library was well maintained with additional displays of recommended books for Advent and Lent. There was also lively and extensive use of the church Facebook page as well as a ‘family newspaper’ emailed periodically to over 50 families connected with the church.

Maintaining care for the fabric of the church and its grounds

Throughout 2021 many small repairs and upgrades to our church and grounds were undertaken by the Fabric and Facilities Working Group. In March, a major repair was made to the lead roof of the Church Room at a cost of £10,593. Other contracted works included removing the asbestos-laden roof of an old bier shed, the installation of a new equipment shed in the new churchyard, and repairs to a section of the exterior church lighting.

Further advancing the Church's mission by tailored activities for children, teenagers and parents

During periods of lockdown and Covid restrictions, the Children, Families and Youth team, led by an Authorised Lay Minister (ALM), continued to maintain contact with members of the Friday Club for children and young teens. As soon as meeting together was judged safe, Friday Club began to meet face-to-face. Club members were involved in a wide variety of activities: a Thankfulness Tree in February and March, creating Origami hearts in February, giving out Easter eggs on Easter Saturday, and encouraging families to view the Easter artwork from the Primary School and Friday Club.

A successful mini-May Camp for was held in the vicarage garden. Two successful days of Holiday Club with an Eco theme were held in the October half term. Shoeboxes were filled to send to Eastern Europe.

Families took part in All-Age services by leading intercessions and singing, and in preparing for the service at Christingle.

Our ALM for children, youth and family work was involved in Easter assemblies and other lessons at the Primary School in person or online as Covid restrictions permitted. ‘It’s Your Move’ booklets, published by Scripture Union, were given to Year 6 leavers. She also shared with elders from the Baptist Church in leading Harvest assemblies at the local King’s Academy. Our ALM: provided a point of contact for school mothers needing a ‘listening ear’; developed links as a volunteer with Tiddlers & Toddlers in the Village Hall; and with volunteers from Mothers Union, started a weekly ‘Mostly Mums’ group in the Church Room for new parents wishing to meet together.

Providing spiritual and practical care across the village including visiting the sick and the bereaved

The Pastoral Team, led by a second ALM, continued to operate as well as it could during the interregnum and Covid restriction. Its members offered listening, confidential prayer and practical help where possible for those needing support through difficult times. They kept in touch by phone, doorstep-calls or outdoor visits. Soup was delivered to parishioners unable to take part in the online Lent lunches. These actions were greatly appreciated.

Members of the Team were also leaders of the 8.15 morning prayers and maintained the Prayer Requests board in church. Whole days of prayer were held in February and June for both local and world-wide situations. As a new venture, two Prayer Walks were taken around the village, stopping regularly to pray for the adjacent settings whether residential, commercial or for public services.

When Covid restrictions were reduced, Holy communion was taken to individuals and to the three Care Homes in the village. One extra visit was made to a resident receiving end-of-life care. This year, the Prayer Rugs ministry provided nine knitted rugs and scarves for those in need of comfort and prayer.

Our Pastoral ALM led the village act of Remembrance on Sunday 14 November. In the same month, parishioners who had been bereaved in the past two years were invited to an All Souls service at St Mary’s. This was for personal remembrance with prayers and reflection, and was followed by tea. The event was wellattended and much appreciated. A Sunday afternoon tea was also held before Christmas for those known to be on their own; cakes were delivered to those unable to attend.

Maintaining facilities for the church and community to use for meetings

The Church Room continued to afford a flexible space with simple catering facilities for groups to meet for formal or informal gatherings. These included supervised groups for community support, creative activities including music and art, and the formal meetings of local societies. The space also provided a practical setting for PCC and Working Group meetings and for refreshments following church services or public recitals in Church. The Mothers’ Union attached to St Mary’s drew in 22 members from our village and the local towns of Lewes and Uckfield. When possible, they met in person for engaging talks and mutual support while the group was kept informed by monthly newsletters sent out by their secretary. Members planned and delivered the Mothering Sunday service online and were able to hold two services in church. They also provided teas at a local Open Garden. Some of the members made ‘twiddle rugs’ for people with dementia in our local care homes; and during the year they started ‘Mostly Mums’ for new mothers to meet for coffee and a chat.

Giving financial support to those in need locally and to other organisations with similar objectives

Donations were given to The Ringmer Baptist Church, the St Peter and St James Hospice, Chichester Diocese Family Support, Embrace the Middle East, Caring and Sharing, The Society of Mary and Martha at Sheldon, the A Rocha Trust, the Disaster Emergency Committee (DEC), Christian Aid, and a needy member of the village.

Collections for other charities were also made in favour of the Royal Agriculture Benevolent Institution, the East Sussex Farmers Union Benevolent Fund, Intergenerational Opera, and the Royal British Legion,

Our total giving to these agencies was £5,041

Protecting the well-being of all who use any of the church’s facilities

Safeguarding

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. Safeguarding continued to be a standing agenda item at our PCC meetings. Our Safeguarding Officer ensured that all required to do so held a current Certificate of training at an appropriate C0 or C1 level. He also worked toward gaining accreditation at the highest level: C2.

Health and Safety

Our Health and Safety Officer published a PCC-approved document listing the recommended policies and procedures for the church to follow. His membership of our Fabric and Facilities Working Group enabled information to be shared about potential hazards and their remedies. First-aid equipment and an appointed First-Aid Officer was set in place.

In managing our response to Covid we took close account of Diocesan and national advice, drawing also on specialist medical assessments of local risk. We were very grateful to a group of volunteers who daily sanitised the sections of our church used by our congregations and visitors. Throughout, we ensured careful distancing, the use of masks, hand sanitising and a high level of ventilation.

Maintaining robust governance in all activities of our church

As well as Health and Safety and Safeguarding, we clarified and documented the spheres of work undertaken by our employees and trustees. One of our Church Wardens discussed separately with our Church Administrator and our Assistant Cleaner their individual job descriptions and employment contracts. Updated versions of both were agreed. Clear descriptions were also drawn up of Working Groups’ responsibilities.

Financial Management

Work progressed (and continues) to align nominal budget headings with the areas of activity of each PCC Working Group. Their chairpersons thus accepted responsibility for setting and managing the Group’s budget. We also began designing a process of Expenditure Control for all budget-holders.

In the absence of an appointed treasurer, our financial affairs were managed by a Church Warden (RV) as Acting Treasurer with two assistants, Peter Smith and Jonathan Franklin. Financial data storage and presentation continued to be co-managed with the company Data Developments, at a cost of £494 per quarter. Further details of our financial management are detailed below.

Maximising our efforts to reduce global warming

St Mary’s continues to be designated an ‘Eco Church’. Monthly working parties maintained the old churchyard throughout growing period. In addition, members and families joined in planting wildflowers and a large bug hotel was built in the old churchyard. This activity, involving many of our younger members was also associated with Ringmer Wildflower. Our congregations were well informed of this activity and encouraged to consider a range of ideas that they could implement at home to reduce our carbon footprint. The core group advancing this project was optimistic that the church might reach the Bronze Award within the national A Rocha UK project.

Financial Review

Incoming and outgoing resources

The total receipts into General Unrestricted Funds were £98,118 and are detailed in the financial statement below. With our total expenditure from the unrestricted funds of £132,492 (£26,000 less than in 2021), this still left a year-end deficit of £34,373. This figure included some one-off costs for repairs to the Vicarage and the Reordering start up (see below). Along with our savings on the vicarage not being occupied and that there were no incumbent working expenses, the real year on year deficit for 2021 was some £23,000

Our total Reserves at the end of the financial year, bolstered by previous legacies and investments, stood at £456,142 compared with the previous year of £449,942, an increase of £6,200.

Donations with Gift Aid amounted to £56,943, of which £40,994 was given through the Parish Giving Scheme used by 40 members of our congregation. The tax recoverable on these gifts was £14,610. Our cashless giving system took £2,388.65 providing Gift-aided donations both to the church and to several other charities.

Sharing the ministry costs of the Diocese of Chichester

The largest expenditure of the PCC was £74,035, being 99.6% of our requested share of the Diocesan Parish Ministry Costs. This central fund provides the housing, support, stipend and pension costs of incumbents, the training of new ordinands, and a contribution to national church funds. It also supports the costs of the Anglican family throughout the Diocese including assistance towards the upkeep of churches less able to manage than ourselves.

Staff costs

The PCC paid for a church administrator, a cleaner to maintain the church room kitchen and toilets (for church and community use), and a verger who ordered supplies for services and served at weddings and funerals. The PCC also paid the annual cost for the green bin collection for parishioners to use in the recycling area in the new churchyard. We are very grateful to the church members who provide our music for church services at no cost. These include our regular organist, choir leader and choir.

Payments and expenses to Trustees

Shirley Squires – a member of the PCC – continued to be employed as our Church Administrator. Peter Speed, a PCC member and trustee, invoiced the PCC for repair and redecoration work on the Vicarage for £5,719.

Repairs and upgrades to the fabric of the church

The overall costs for repairs of the church during 2021 was £11,117. We also funded regular contracts for servicing the electrical system, gas boiler, alarm system, organ, piano, lightning conductor, portable appliance testing of electrical items and fire extinguishers. The upkeep of the new churchyard cost £4,778.

Church Reordering

The approved plan to reorder the Chancel and adjacent Nave gained Diocesan approval. This triggered choosing contractors and determining a time-scale for this work in 2022. In 2021, payment for the architect (who is also acting as a project manager) was required for the sum of £7,833 At December 2021 the estimated cost of the project overall was budgeted as £121,244.

Vicarage and Interregnum, costs

In the absence of a vicar, our support costs for the vicar were nil in 2021 as against £1,244 in 2020. The vicarage costs were lower than usual at £1,286 some £2,500 less than 2020.

Restoring and upgrading the vicarage generated a further substantial financial outgoing. Little upkeep of the property over the previous 20 years required extensive clearing of the house, restoration of the garden, structural repairs, near-total recarpeting and complete redecoration of all living areas. There had also been a cost for travel for interviewing potential new incumbents of £436, these together totalled £7,567 in 2021 and we estimated a doubling of this amount by the time the new incumbent and his family move in at the beginning of February 2022.

Reserve Policy

It remains 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 a £34,395 deficit between income and expenditure again failed achieve this. Although substantial funds from previous legacies still provide a high level of reserve, this is steadily dwindling, not only by recurrent deficits annual in income, but the need of capital for the Reordering Project as well as our imminent Quinquennial and possible upgrade to our heating system. Investment returns will also fall as our legacy sums reduce. Reaching a balanced annual income/expenditure figure remains a key task for the PCC.

Future Uncertainties

The annual deficit continues to be a concern. We are encouraged by the increase of planned giving and a slow but definite increase in our congregation in spite of the challenge of Covid. Strong promotion of the use of the cashless system and of the Parish Giving Scheme will continue.

We trust that we will see a progressive restoration of our annual budget to be in balance stimulated by the appointment of a new vicar keen to engage with village life, and by our increased activity in welcoming new residents. The greater use of electronic communication, growing opportunities for young people to join us, and the improved facilities for church services and events made possible by the Reordering Project are also positive steps toward our objectives.

Structure• governance and management of the charity The Parochial Church Council (PCC) is regisfrred with the Charity Commission as required by the Charities Act 2011. Its governing document is the Par0¢￿al Church Councils (Powers) Mwure 1956. During the year the following served as members of the Pamchial Church coul￿11 and acted as Trustees of the charity: Ex Offielo Menthers Incumbent No Incumbent Churchwardens Rosanary Col¢lK)urn (until May 2021} Anne Franklin (from May 2021) Richard Vincent Joint Chair Joint Chair Elected Members tkirdre Booth (from May 2021) Rosemary Coletx)urn (from May 2021) Jo Linehan (from May 2021) Martin¢ Bailey Kenneth Barber (until May 2021) Kay Fitsgerajd Anne Frankiin (until May 2021) Sue Howes Kenneth Humm Charlotte Mitckll Ruth Petrrs (Until May 2021) Peter Smith P¢t¢r SpKed Dean¢ry Synod Shirley Squires M￿garet Swealman The PCC also l)&s a secretary, Meriel VincenL who is not a trustee. Membership of the PCC is detennined under the Church Representation Rules and consists of certain ex- officio members (the incumlKnt. the churchwardens and members of the Deaw sync￿ and currently up to 10 membeTS of th¢ Church who are elecloj at the Annual Par￿hla1 Church Meeting (APCM). Membets are warnily ¢ncourag¢d to stand for election to the PCC and we ty to ensure a balance of skills and exFerience where ￿)Ssible. This Tn￿tee5. Annual Report was approved by the PCC and signed on their behalf by the Churchwardens: (Note.. The Church was in an Interregnum for the whole of 2021) Churchwardens: Richard Vincent Anne Franklin Date(L. 3 Apnl 2022

Statement of Financial Activities

For the period from 01 January 2021 to 31 December 2021

Unrestricted
funds		 Designated
funds		 Restricted
funds		 Endowment
funds		 Total
funds		 Prior year
total funds
Income and endowments from:
Donations and legacies 80,177 — 3,786 — 83,964 66,784
Income from charitable activities 9,753 — 1,727 — 11,480 7,781
Other trading activities — — 5,895 — 5,895 7,156
Investments 8,187 23 23 — 8,234 9,642
Other income — — — — — 8,290
Total income 98,118 23 11,432 — 109,574 99,655
Expenditure on:
Raising funds 53 — 129 — 182 161
Expenditure on charitable activities 132,439 130 11,219 — 143,788 121,172
Total expenditure 132,492 130 11,348 — 143,970 121,333
Net income / (expenditure) resources before transfer (34,373) (106) 84 — (34,395) (21,678)
Transfers
Gross transfers between funds - in 8,277 2,400 78 — 10,755 —
Gross transfers between funds - out (78) (2,400) (8,277) — (10,755) —
Other recognised gains / losses
Gains / losses on investment assets 40,159 — — 437 40,596 2,353
Gains on revaluation, fixed assets, charity's own use — — — — — 18,517
Net movement in funds 13,985 (106) (8,114) 437 6,200 (806)
Reconciliation of funds
Total funds brought forward 342,550 36,595 64,754 6,040 449,942 450,748
Total funds carried forward 356,536 36,488 56,640 6,478 456,142 449,942
Represented by
Unrestricted
General fund 356,536 — — — 356,536 342,550
Designated
Organ fund — 9,842 — — 9,842 7,433
Vicar and Churchwardens — 26,645 — — 26,645 29,162
Restricted
Agency collection — — — — — —
Bellringers — — 3,175 — 3,175 3,195
Bert Errey Fund — — 7,543 — 7,543 7,539
Choir fund — — 1,068 — 1,068 1,068
Church Room Fund — — 3,814 — 3,814 6,612
Disaster Fund — — 1,589 — 1,589 1,731
Fabric Fund — — 118 — 118 118
Friends of St Marys — — 29,538 — 29,538 28,763
Miscellaneous — — 193 — 193 193
Other earmarked Funds — — 828 — 828 754
Parish Magazine — — 8,768 — 8,768 14,776
Endowment
Chancel Trust — — — 6,478 6,478 6,040

2.1 -

Balance Sheet

As at: 31 December 2021

General Designated Restricted Endowment At 31/12/2021 Endowment At 31/12/2021 At
31/12/2020
Fund Funds Funds Funds £
£
Fixed assets
Tangible assets — — — 6,478 6,478 6,040
Investments 321,152 — — — 321,152 280,993
Social investments (mixed motives) 10,000 — — — 10,000 10,000
Fixed assets 331,152 — — 6,478 337,630 297,034
Current assets
Debtors 2,032 — 169 — 2,201 12,485
Investments — 38,888 42,855 — 81,744 74,224
Cash at bank and in hand 24,197 (2,400) 17,346 — 39,144 71,987
Current assets 26,230 36,488 60,371 — 123,090 158,696
Liabilities
Creditors: Amounts falling due in one year 846 — 3,731 — 4,578 5,788
Net current assets less current liabilities 25,383 36,488 56,640 — 118,512 152,908
Total assets less current liabilities 356,536 36,488 56,640 6,478 456,142 449,942
Total net assets less liabilities 356,536 36,488 56,640 6,478 456,142 449,942
Represented by
Unrestricted
Unrestricted - General fund 356,536 — — — 356,536 342,550
Designated
Designated - Organ fund — 9,842 — — 9,842 7,433
Designated - Vicar and Churchwardens — 26,645 — — 26,645 29,162
Restricted
Restricted - Bellringers — — 3,175 — 3,175 3,195
Restricted - Church Room Fund — — 3,814 — 3,814 6,612
Restricted - Agency collection — — — — — —
Restricted - Bert Errey Fund — — 7,543 — 7,543 7,539
Restricted - Choir fund — — 1,068 — 1,068 1,068
Restricted - Disaster Fund — — 1,589 — 1,589 1,731
Restricted - Fabric Fund — — 118 — 118 118
Restricted - Friends of St Marys — — 29,538 — 29,538 28,763
Restricted - Parish Magazine — — 8,768 — 8,768 14,776
Restricted - Miscellaneous — — 193 — 193 193
Restricted - Other earmarked Funds — — 828 — 828 754
Endowment
Endowment - Chancel Trust — — — 6,478 6,478 6,040
Funds of the church 356,536 36,488 56,640 6,478 456,142 449,942

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))

1.b) Fund Accounting

Funds held by the PCC are:-

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.

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

3.2 -

2. Analysis of Income

2. Analysis of Income
Total
Unrestricted Designated Restricted Endowment This year Last year
Income and endowments
2a Voluntary Income
Planned Giving
Gift Aid - Parish Giving Scheme 40,994 — — — 40,994 37,451
Gift Aid - Other 4,560 — 630 — 5,190 6,320
Other planned giving - non Gift Aid 1,939 — — — 1,939 2,367

Collections		 3,436 — 1,350 — 4,787 2,736
Donations and Legacies
One-off Gift Aid gifts 9,450 — 660 — 10,110 1,852
Giving through Wall safe 452 — — — 452 294
Donations for Church room 963 — — — 963 775
Other donations 2,456 — 510 — 2,966 2,578
Legacies — — — — — —
Tax recoverable on Gift Aid 14,610 — 635 — 15,245 12,408
Non-recurring one-off grants 1,305 — — — 1,305 —
Totals 80,177 — 3,786 — 83,964 66,784
2b Income from charitable activities
Christmas fair 1,860 — — — 1,860 1,454
Coffee Break — — 471 — 471 449
Other fund raising 1,141 — 1,196 — 2,337 448
Fees for weddings and funerals 5,854 — 60 — 5,914 4,452
BRF notes/Course Books 387 — — — 387 346
Floodlighting 490 — — — 490 630
Totals 9,733 1,727 — 11,460 7,781
2c Other trading activities
Magazine income - advertising — — 4,485 — 4,485 4,375
Parish magazine sales — — 1,410 — 1,410 2,719
Photocopying reimbursement — — — — — 62
Totals — — 5,895 — 5,895 7,156
2dInvestments
Dividends and interest 8,187 23 23 — 8,234 9,642
Totals 8,187 23 23 — 8,234 9,642
2e Other income
Insurance claims — — — — — 8,290
Totals — — — — — 8,290
INCOME TOTALS 98,118 23 11,432 — 109,574 99,655

3.3 -

3. Analysis of expenditure

3. Analysis of expenditure
Total
Unrestricted Designated Restricted Endowment This year Last year
Expenditure
3a Raising funds
Christmas fair 53 — — — 53 53
Coffee break — — 129 — 129 108
Other fund raising — — — — — —
Totals 53 — 129 — 182 161
3b Expenditure on charitable activities
Missionary and charitable giving 386 130 4,525 — 5,041 3,424
Ministry
Parish contribution 74,035 — — — 74,035 74,035
Working expenses of incumbent — — — — — 1,244
Vicarage expenses 1,286 — — — 1,286 3,792
Totals 75,321 0 0 — 75,321 79,071
New Incumbent
Interregnum 7,567 — — — 7,567 —
Church/Churchyard
Church running - insurance 3,876 — — — 3,876 3,868
Church running - electric 1,922 — — — 1,922 1,820
Church running - gas 3,739 — — — 3,739 2,970
Church running - water (11) — — — (11) 295
Church maintenance 2,655 — — — 2,655 1,734
Church IT 212 — — — 212 —
Organ / piano tuning 2,036 — — — 2,036 497
Church room - running 543 — — — 543 1,085
Salary of Church room cleaner 520 — — — 520 494
Upkeep of churchyard 4,778 — — — 4,778 4,146
Church major repairs 10,593 — 524 — 11,117 6,651
Totals 30,863 — 524 — 31,387 23,560
Church Improvements
Re - Ordering 7,832 — — — 7,832 —
ECO Church 13 — — — 13 —
Totals 7,845 — — — 7,845 —
Worship/Outreach
Upkeep of services 578 — — — 578 1,187
Honoraria - organists / verger / (27) — — — (27) 518
choir m
Music 127 — — — 127 —
Cost of social activities 310 — — — 310 91
Youth 312 — — — 312 101
Totals 1,300 — — — 1,300 1,897
Communications/Administration
Admin staff costs 3,740 — — — 3,740 4,884
Printing / photocopying costs 485 — — — 485 1,032
Other administration costs 4,018 — 265 — 4,284 2,981
Books and magazine costs 303 — — — 303 456
Website / Publicity — — — — — —
Governance costs 354 — — — 354 354
examination/audit fee
Totals 8,900 — 265 — 9,166 9,707

3.4 -

Total
Unrestricted Designated Restricted Endowment This year Last year
3c Other Trading Activities
Parish magazine costs — — 5,904 — 5,904 3,261
BRF notes cost 243 — — — 243 241
Trading activities - other — — — — — —
Totals 243 — 5,904 — 6,147 3,502
EXPENDITURE TOTAL 132,492 130 11,348 — 143,970 121,333
GRAND TOTAL (34,374) (107) (84) — (34,396) (21,678)
TOTAL TOTAL
2021 2020
£ £
4,621 5,897

During the year the PCC employed an administrator, verger, and a church-room cleaner, all part time. The average headcount for the year was 0.21 full time equivalent.

4b Payments to PCC members

During the year:-

Shirley Squires was paid £3,741 as church administrator

Peter Speed, a PCC member and trustee, invoiced the PCC for repair and redecoration work on the Vicarage for £5,719

There were no other disclosable transactions in respect of PCC members, nor persons closely connected with them, nor other related parties

5a
5b
5c
Assets		 Cost
1st January
Additions
Disposals
31st December
Depreciation
1st January
Charge for the year
Disposals
31st December
Net Book Value
1st January
31st December
Loan
Tangible Fixed Assets
Church Equipment
East Sussex Credit Union Renewed 1st Sep
Investments (current market value)
CBF Investment Shares
CBF Fixed Interest Securities
Chancel Trust Acc. Income		 Unrestricted
Designated
Restricted
Endowment
Funds
Funds
Funds
Funds
£
£
£
£

2,446

0

0		 TOTAL
2021
£
2,446		 TOTAL
2020
£
2,446

2,446		 2,446 2,446

2,446

0

0		 2,446 1,986
460
0

2,446		 2,446 2,446

0

0		 0 460
0
10,000
 10,000 10,000
320,985
168
0
6,478		 2021
320,985
168
6,478		 2020
280,813
180
6,041
321,153
6,478		 327,631 287,034

3.5 -

=

6
7
8a		 Fixed Assets for Church use
Investment fixed assets
Loan
Analysis of Net assets by fund
Current assets
Current liabilities
Other creditors
Debtors
Income Tax recoverable
VAT recoverable
Creditors due within one year
Creditors for goods and services		 Unrestricted
Designated
Restricted
Endowment
Funds
Funds
Funds
Funds
£
£
£
£
726
169
1,305		 TOTAL
2021
£
896
1,305		 TOTAL
2020
£
1,893
10,593
2,032
169		 2,201 12,486
454
393
3,731		 454
4,124		 915
4,873
847
3,731		 4,578 5,788
321,153
6,478
10,000
26,230
36,488
60,371
(846)
(3,731)		 0
327,631
10,000
123,089
(4,577)		 0
287,034
10,000
147,551
(5,700)
356,537
36,488
56,640
6,478		 456,142 438,885

8b

Fund movement summary 01 January 2021 to 31 December 2021

Fund Fund Balances Incoming Outgoing Transfers Gains and Journal Entries Gains and Journal Entries Fund
balances
brought forward Resources Resources Losses Carried forward
Bells - Bellringers 3,195 246 265 — — — 3,175
Bert - Bert Errey Fund 7,539 3 — — — — 7,543
Chancel - Chancel Trust 6,040 — — — 437 — 6,478
Choir - Choir fund 1,068 — — — — — 1,068
Room - Church Room 6,612 3 524 (2,277) — — 3,814
Fund
Disaster - Disaster Fund 1,731 1,108 1,250 — — — 1,589
Fabric - Fabric Fund 118 — — — — — 118
Friends - Friends of St 28,763 774 — 0 — — 29,538
Marys
Misc - Miscellaneous 193 — — — — — 193
Organ - Organ fund 7,433 9 — 2,400 — — 9,842
Other - Other earmarked 754 3,400 3,404 78 — — 828
Funds
Magazine - Parish 14,776 5,896 5,904 (6,000) — — 8,768
Magazine
Vicar - Vicar and 29,162 13 130 (2,400) — — 26,645
Churchwardens
General - General fund 342,550 98,118 132,492 8,198 40,159 — 356,536
Totals 449,942 109,574 143,970 — 40,596 — 456,142

3.6 -

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 2021 which are set out on pages 2.1 to 3.6

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

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the 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

Malcolm N. Preece, Price & Company,

Chartered Accountants, 30/32 Gildredge Road, Eastbourne

4.1 -

Prior Year Reports of Financial Aspects – 2020 For the period from 01 January 2020 to 31 December 2020

Statement of Financial Activities 2020

Unrestricted Designated
Restricted Endowment
Total
Prior year
funds
funds
funds
funds
funds
total funds		 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

5.1 -

Analysis of income and expenditure 2020

INCOME AND ENDOWMENTS
2a Voluntary Income
Planned Giving
Gift Aid - Parish Giving Scheme
Gift Aid - Other
Other planned giving - non Gift Aid
Collections
Donations and Legacies
One-off Gift Aid gifts
Giving through Wall safe
Donations for Church room
Other donations
Legacies
Tax recoverable on Gift Aid
Non-recurring one-off grants
Total
2b Income from charitable
activities
Christmas fair
Coffee Break
Other fund raising
Fees for weddings and funerals
BRF notes/Course Books
Floodlighting
Total
2c Other trading activities
Magazine income - advertising
Parish magazine sales
Photocopying reimbursement
Total
2d Investments
Dividends and interest
Total
2e Other income
Insurance claims
Total		 Unrestricted
37,451
5,610
2,367
2,123
832
294
775
2,465
11,778		 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

5.2 -

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

5.3 -

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 x 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 TrustAcc.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 TrustAcc.Income		 Unrestricted
Designated
Restricted
Endowment
Funds
Funds
Funds
Funds
£
£
£
2,446
0
0		 TOTAL
2020
£
2,446		 TOTAL
2019
£
2,446
2,446 2,446 2,446
1,986
460
0		 1,986
460
0		 1,524
462
0
2,446 2,446 1,986
460
0		 460
0		 922
460
10,000 10,000 10,000
2020
2019
280,813
280,813
310,391
180
180
174
5,598
5,598
5,598
280,993
6,041
287,034
316,163

5.4 -

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
2020
£
1,893
10,593		 TOTAL
2019
£
2,197
10,593
11,855
0
631
0		 12,486 12,790
915
313
4,472		 915
4,785		 1,343
12,461
1,228

4,472
 5,700 13,804
0
280,993
6,041
10,000
10,000
42,124
36,595
68,832
-1,228
-4,472		 0
287,034
10,000
147,551
(5,700)		 460
316,163
10,000
137,928
(13,804)
331,889
36,595
64,360
6,041		 438,885 450,747

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

5.5 -