## **Annual Report and Financial Statements of the Parochial Church Council of**
## St Mary the Virgin, Ringmer
## for the year ended 31 December 2024
## _Registered Charity No. 1131869_
## Summary of Contents
- Page 2 Trustees’ Annual Report for 2024
- Page 6 Financial Review
- Page 8 Structure, governance, and management of the charity
- Page 9 Statement of Financial Activities
- Page 10 Balance sheet
- Page 11 Notes to Financial Statement
- Page 17 Appendices
- Page 20 Independent Examiner’s Report
## Addresses / Contact Information
Address: Church of St Mary the Virgin, Church Hill, Ringmer, East Sussex, BN8 5JX Website: ringmerparishchurch.org.uk
Incumbent: Rev’d David Bouskill: The Vicarage, Vicarage Way, Ringmer, East Sussex, BN8 5LA
Curate: Rev’d Patricia Brenton: Hedgerow, Norlington Lane, Ringmer, East Sussex BN8 5FG from 1[st] March 2024
Lay Reader: Raymond Brenton: Hedgerow, Norlington Lane, Ringmer, East Sussex BN8 5FG from 4[th] March 2024
Churchwarden: Anne Franklin: 9 Delves Close, Ringmer, Lewes, East Sussex, BN 5JW Churchwarden: Andrew Edgar: 47 Danforth Way, Ringmer, Lewes, East Sussex, BN8 5GF
Bank: Barclays Bank plc, 139-142 North Street, Brighton BN1 1RU
Independent Examiner: Nathan Coker FCCA, Price & Company, Chartered Accountants 30/32 Gildredge Road, Eastbourne, East Sussex, BN21 4SH
## Electoral Roll
During the year the Electoral Roll increased from 119 to 124
1
## St Mary the Virgin, Ringmer Trustees’ Annual Report for 2024
## **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 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 2024**
## **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. In addition, at 8.30am on weekdays Morning Prayer was said. 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**
We continued to look at our pattern of services and continued to offer a variety of Eucharistic and non-Eucharistic Sunday morning services. We also have a monthly evening Eucharist and a monthly Evensong, all of which are well attended. We also have occasional services with differing styles such as Taizé or meditative services.
Lay participation was included in all our main services particularly as readers and in writing and voicing our intercessory prayers.
We held 1 baptism, 3 weddings, 22 funerals and 9 burials of ashes for our local parish community throughout 2024.
2
## **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.
We continued to run a study group, looking at figures from the Bible and learning together. This group was held in the Church Room on a Thursday afternoon.
## **Promoting an understanding of our faith through events, meetings, literature and electronic media**
As above, our study group met during 2024. Courses of 4-8 sessions, presented by the vicar and 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 also ran an initial course of Christianity Explored which went very well and we observed a welcome growth in 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 our long running church and village monthly magazine which is delivered to about 650 homes in the parish and available at local shops or in the church. A new website was launched during the year.
## **Maintaining care for the fabric of the church and its grounds**
Throughout 2024 many repairs and upgrades to our church and grounds were undertaken by the Fabric and Facilities Working Group. These included repairing damage to vandalised windows, repairing the church clock, repairs to the chancel roof and Church room roof, repainting the Church Room to remove the damage caused by the leak last year when our roof lead was stolen.
The old churchyard was maintained by our local council and we communicated with them to enable sections of the churchyard to grow; encouraging wild flowers and enabling a habitat for insects. This decision to allow areas of the churchyard to grow longer was communicated through posters around the church and through the parish magazine.
## **Further advancing the Church's mission by tailored activities for children, teenagers and parents**
The Children, Families and Youth team, led by an Authorised Lay Minister (ALM), ran a successful family day over the Easter school holiday, encouraging parents and children to engage in craft activities, music and games. The day ended with a lunch made and donated by church-goers.
Families took part in All-Age services by leading intercessions and singing, and in preparing for the service at Christingle.
3
Our ALM for children, youth and family work was involved in Easter assemblies and other lessons at the Primary School. ‘It’s Your Move’ booklets, published by Scripture Union, were given to Year 6 leavers.
The church, with volunteers from Mothers’ Union, continued the weekly toddler group in the Village Hall. Unlike most toddler groups we aim to run 52 weeks a year. This small group has been well received and has grown since we started. We remain a friendly and welcoming group for all.
Our ALM provided a point of contact for school mothers needing a ‘listening ear’, and also developed links as a volunteer with the village Tiddlers & Toddlers.
## **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 well. Its members offered listening, confidential prayer and practical help where possible for those needing support through difficult times. They kept in touch by phone or personal visits.
Members of the Team were also leaders of the 8.30 morning prayers and maintained the Prayer Requests board in church.
Holy communion was taken to individuals and to the three Care Homes in the village. Extra visits by the vicar were made to 4 residents receiving end-of-life care. This year, the Prayer Rugs ministry provided 7 knitted rugs and scarves for those in need of comfort and prayer.
The vicar led the village act of Remembrance on Sunday 10[th] November. In the same month, parishioners who had been bereaved in the past 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 well- attended and much appreciated. Monthly Sunday afternoon teas were also held throughout the year from April until October for those known to be on their own enabling conversation, friendship and consumption of home-made cakes. From November throughout the winter months these afternoon teas became a Friday soup lunch to maintain contact with these individuals and enable them to continue meeting and chatting with one another.
## **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. They met in person for engaging talks and mutual support while the group was kept informed by monthly newsletters sent out by their secretary.
4
## **Giving financial support to those in need locally and to other organisations with similar objectives**
Agreed donations were given to Chichester Diocese Family Support Work, Embrace the Middle East, Southover Counselling, Caring and Sharing, The Society of Mary and Martha at Sheldon, the A Rocha Trust, the Disaster Emergency Committee (DEC) for Syria & Turkey, Christian Aid, and the Children’s Society. Collections for other charities were also made in favour of the Royal Agricultural Benevolent Institution, the East Sussex Farmers Union Benevolent Fund, Cancer Research UK and the Royal British Legion. Our total giving to these agencies was £9,596 – this represents an increase of 16% more than in 2023.
## **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 CO or C1 level. They also gained accreditation at the highest level: C2.
## Health and Safety
Our Health and Safety Officer maintained the 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.
## **Maintaining robust governance in all activities of our church**
Continuing from the good work in 2023 where a full inventory of the church was completed and the church terrier updated, accordingly in 2024 we continued the work of unifying and revising all our church policies.
## **Maximising our efforts to reduce climate change**
St Mary’s continues to be designated an ‘Eco Church’. Monthly working parties maintained the old churchyard throughout the growing period. The hard work of our core group advancing this project was rewarded when St. Mary’s church was presented with a Silver Award (in 2023) within the national A Rocha UK project. We now are working towards achieving the Gold Award.
5
## **Financial Review**
## **Financial Management**
Throughout the year our financial affairs were managed by Richard Vincent (Treasurer) with the help of Chris Gebbie (PCC member) and Jonathan Franklin (Assistant Treasurer). Richard unfortunately had to retire due to ill-health in October, following which Jonathan took over the day-to-day financial management under the aegis of the Churchwardens. We thank Richard for all his hard work over the past few years. Data Developments continued to maintain the on-line book-keeping programs.
Nominal budget headings remained closely linked to the areas of activity of each PCC Working Group and the latest financial figures were reported to each PCC meeting.
## **Income and Expenditure**
Receipts into our General Fund in 2024 amounted to £107,982 (£99,743 in 2023). In addition, £26,169 was received into the specific Restricted and Designated Funds (£20,812 in 2023). The main source of income was via the Parish Giving Scheme which amounted to £64,592 including tax recovered reflecting the excellent generosity of our church members (£57,894 in 2023). We have also seen an increase in contactless donations into the General Fund during the year totalling £3,367 (£2,083 in 2023).
The main item of expenditure was £81,500 towards the Parish Ministry costs (£78,795 in 2023). This covers not only the stipend of our Vicar, but also our share of the costs of housing, training of new ordinands, pension, diocesan support and a contribution to national church expenses.
Overall, we had a deficit on our General Fund of £25,494 before allowing for any changes in the value of our investments This compares with £25,684 in 2023.
## **Payments to Trustees and other staff**
One member of the PCC continues to provide valuable support as Church Administrator at an annual cost of £3,137. The PCC has continued the employment of a part-time cleaner to maintain the church room, kitchen and toilets at the cost of £542 per annum.
We are also very grateful to the many church members who contribute without cost to the growing activities at St Mary’s, not least our regular organist, choir leader, choir and verger.
## **Maintenance and repairs to the fabric of the church**
Routine maintenance to the church during 2024 incurred costs of £1,547. This involved, inter alia, maintaining our fire extinguishers, alarm system, sound system organ and piano. Less specialist areas were tackled by members of the Facilities and Fabric Working Group. The new churchyard was also regularly kept in good condition at the cost of £3,511.
6
A significant expense during 2024 was the cost of electricity. This is not directly comparable with 2023 as the new heating system was not installed until the end of that year. The PCC is monitoring closely this ongoing expense.
Major repairs during the year were undertaken, which included repairs to the church windows, remedial work to the east wall of the Springett chapel, general repairs to the chancel roof, replacement of the church room roof following the theft of lead from the roof and the subsequent redecoration of the room, and work on the tower to enable the clock to be repaired. The total cost of these totalled £32,137 which was covered by a combination of the Fabric fund, the generosity of the Friends of St Mary’s and General Fund.
## **Reserves policy**
As a contingency against unforeseen situations, it remains the PCC policy to maintain the balance of the General Fund to cover at least 6 months unrestricted payments. At the end of 2024, the balance of the General Fund stood at £157,950 compared with annual unrestricted payments of £134,926.
## **Future uncertainties**
The annual deficit continues to be a major concern We are encouraged by the continuing rise in planned giving and the increased use of contactless donations. We are also exploring ways of using our newly designed website to encourage giving online. The Friends of St Mary’s is being relaunched in the spring of 2025 which should help our reserves against major fabric expenses.
We have been fortunate to receive several sizeable legacies in the past, but running a deficit at the current level is not sustainable. It will not be long before our reserves are used up.
7
## **Structure, governance and management of the Parochial Church Council**
The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956.
During the year the following served as members of the Parochial Church Council and acted as Trustees of the charity:
Incumbent Rev’d David Bouskill Churchwardens Andrew Edgar Anne Franklin Curate: Rev’d Pat Brenton Lay Reader: Ray Brenton Elected Members Martine Bailey Kenneth Barber Deirdre Booth Rosemary Colebourn Chris Gebbie Ken Humm Richard Vincent Deanery Representatives Jo Linehan Shirley Squires Margaret Sweatman
Other appointments:
Secretary to the PCC Meriel Vincent Electoral Roll Officer Chris Kingswood Safeguarding Officer Deirdre Booth Standing Committee: The Incumbent, the two Churchwardens, the Treasurer and Margaret Sweatman
During 2024, the PCC had 7 meetings with 82% attendance and 2 emergency meetings with 55% attendance.
Membership of the PCC is determined under the Church Representation Rules and consists of certain exofficio members (the incumbent, the curate, the lay reader, the churchwardens and members of the Deanery Synod) and currently up to 10 members of the church who are elected at the Annual Parochial Church Meeting. Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.
This Trustees' Annual Report was approved by the PCC and signed on their behalf by the Churchwardens:
Anne Franklin Dated
Andrew Edgar Dated
8
## **Statement of Financial Activities For the year ended 31 December 2024**
|**Notes**
Receipts
2
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
Total income
Payments
3
Raising funds
Expenditure on charitable activities
Other expenditure
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
5
Gains on revaluation, fixed assets,
charity's own use
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Designated**
**Restricted**
**Endowment**
**funds**
**funds**
**funds**
**funds**
90,249
6,534
14,619
1,975
10
9,901
3,105
1,450
2,634
3,674|**Total**
**2024**
96,783
16,594
9,911
7,189
3,674|**Total**
**2023**
86,048
16,445
9,777
8,286|
|---|---|---|---|
||107,982
1,450
24,718|134,151|120,556|
||406
1,119
131,460
3,061
48,052|1,525
182,573|1,372
184,030|
||131,865
3,061
49,172|184,098|185,402|
||(23,883)
(1,611)
(24,453)
194
194
2,217
874|(49,947)
194
(194)
3,092|(64,846)
3,000
(3,000)
10,068
683|
||(21,666)
(1,611)
(24,453)
874
179,615
28,818
69,224
7,699|(46,855)
285,356|(54,094)
339,451|
||157,950
27,207
44,771
8,574|238,501|285,356|
9
## **Balance Sheet as at 31**[st] **December 2024**
|**Notes**
Fixed assets
Tangible Assets
4
Investments
5
Social investments
Current assets
Debtors
6
Investments
Cash At Bank And In Hand
Liabilities
Creditors: due withIn One Year
7
Net Current Assets
**Total net assets less liabilities**
**Funds**
Unrestricted
General
Designated
Organ
Vicar and Churchwardens
Restricted
Bellringers
Youth
Choir
Disaster
Eco
Fabric
Friends of St Marys
Parish Magazine
Miscellaneous
Other earmarked
Church Room
Endowment
Chancel Trust
**Fund Totals**
8 / 9|**£**
0
107,622|**2024**
**£**
107,622
130,879|
|---|---|---|
||7,911
49,728
78,677||
||136,316
(5,437)||
||||
|||238,501|
||||
||**£**
157,950|**£**
157,950
27,207
44,771
8,574|
||8,075
19,132||
||2,026
4,406
1,065
1,243
137
12,578
17,527
3,307
1,894
588||
||||
|||238,501|
10
## **Notes to the Financial Report**
## **1. Accounting policies**
## **1.1 Basis of preparation**
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members
## **1.2 Funds accounting**
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future 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 for which the capital 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
## **1.3 Income and endowments**
All income and endowments, 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 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
Statutory fees for weddings and funerals are recognised when the office occurs
## 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 which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert has taken place
Sales of magazines and study notes are recognised when received
## Investment income
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue
## All other income
All other income is recognised in accordance with the above overall policy
## Gains and losses on investments
11
Realised gains are recognised when the investments are sold. Unrealised gains and losses are accounted for on revaluation on 31 December
## **1.4 Expenditure**
Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably
## 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
The 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.
## **1.5 Fixed assets**
## Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the 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 £1,000 are written off in the year they were incurred
## Depreciation
Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives, usually four years on a straight-line basis.
## **1.6 Investments**
Investments are stated at market value at the balance sheet date
## **1.7 Current Assets**
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a 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.
## **1.8 Comparisons**
Appendices A and B give 2023 figures for comparison of the Statement of Financial Activities and also the Analysis of Income and Expenditure.
12
## **Analysis of income and expenditure**
## **For the year ended 31 December 2024**
|2
**Income**
Gift Aid - Parish Giving
Scheme
Gift Aid - Other
Other planned giving - non
Gift Aid
Collections
Contactless receipts
Contactless non-Gift Aid
receipts
One-off Gift Aid gifts
Wall safe
Donations for Church room
Other donations
Legacies
Tax recoverable on Gift Aid
Non-recurring one-off grants
Christmas fair
Coffee Break
Other fund raising
Fees for weddings and
funerals
BRF notes/Course Books
Floodlighting
Magazine income -
advertising
Parish magazine sales
Photocopying reimbursement
Dividends and interest
Insurance claims
**Total Income**|**Unrestricted**
**Designated**
**Restricted**
**Endowment**
**Funds**
**Funds**
**Funds**
**Funds**
51998
2934
690
1788
3420
1711
3368
469
509
2660
1507
1422
63
2622
4243
1396
508
14777
699|**Total**
**2024**
51998
3624
1788
5130
3837
509
4167
1485
2622
5639
508
15476|_Total_
**_2023_**
_46315_
_3950_
_1826_
_3611_
_2648_
_98_
_3340_
_987_
_2588_
_4108_
_16575_|
|---|---|---|---|
||90249
6534|96783|_86048_|
||2858
1965
1213
10
9957
199
392|2858
1965
1223
9957
199
392|_2665_
_2347_
_2723_
_8071_
_169_
_470_|
||14619
1975|16594|_16445_|
||6581
3320
10|6581
3320
10|_6391_
_3386_|
||10
9901|9911|_9777_|
||3105
1450
2634|7189|_8286_|
||3105
1450
2634|7189|_8286_|
||3674|3674||
||3674|3674||
||107982
1450
24718|134151|_120556_|
13
|3
**Expenditure**
Christmas fair
Coffee Break
Other fund raising
Missionary and charitable
giving
Parish contribution
Working expenses of
incumbent
Vicarage expenses
Interregnum
Church running - insurance
Church running - electric
Church running - gas
Church running - water
Church maintenance
Church IT
Organ / piano tuning
Church room - running
Salary of Church room cleaner
Upkeep of churchyard
Church major repairs
Re - Ordering
ECO Church
Upkeep of services
Honoraria - organists / verger / c
Music
Cost of social activities
Youth
Admin staff costs
Printing / photocopying costs
Other administration costs
Books and magazine costs
Website / Publicity
Governance costs examination/a
Parish magazine costs
Study Materials
Trading activities - other
Other expenditure Totals
**Total Expenditure**|**Unrestricted**
**Funds**
**Designated**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
218
1014
187
105|**Total**
**2024**
218
1014
292|**_Total_**
**_2023_**
_210_
_926_
_237_|
|---|---|---|---|
||406
1119|1525|_1372_|
||828
5566
81500
865
500
5573
4493
18760
181
398
1547
2518
1014
948
539
542
3511
2510
29627
50
1009
hoir m
409
349
1905
363
3583
245
2646
51
316
42
udit fee
9929
256|6394
81500
1365
5573
4493
18760
181
398
4065
1014
948
539
542
3511
32137
50
1009
409
349
2269
3583
245
2697
316
42
9929
256|_13602_
_78795_
_883_
_4282_
_4383_
_10560_
_419_
_2164_
_1542_
_2420_
_934_
_520_
_4047_
_35728_
_736_
_1200_
_156_
_203_
_583_
_3414_
_320_
_4159_
_325_
_710_
_470_
_11233_
_271_|
||131460
3061
48052|182573|_184030_|
|||||
|||||
||131865
3061
49172|184098|_185402_|
14
## **Assets as at 31**[st] **December**
||**Assets as at 31**st**December**||||
|---|---|---|---|---|
|4
5
6
7
8|Tangible Fixed Assets
Church equipment
Cost
1stJanuary
Additions
Deletions
Depreciation
1stJanuary
Additions
Deletions
Net book
value
1stJanuary
31stDecember
Loan
East Sussex Credit Union (repayable 13 Aug
Investments (current market value)
4276.78 CBF Investment Shares
106 CBF Fixed Interest Securities
Chancel Trust Acc inc
Debtors
Income Tax recoverable
VAT recoverable
Other
Creditors
Goods and services
Prepayments
Other
Net Assets by fund
Fixed assets
Investment fixed assets
Loan
Current Assets
Current Liabilities|2024
Unrestricted
Designated
Restricted
Endowment
2,446|2024
Total
2,446
0
0|2023
Total
2,446
0
0|
|||2,446|2,446|2,446|
|||2,446
0
0|2,446
0
0|2,446
0
0|
|||2,446|2,446|2,446|
|||0
0
ust 2024)
98,891
158
8,574|0
0
0
98,891
158
8,574|0
0
10,000
96,679
153
7,699|
|||99,049
8,574|107,622|104,531|
||||||
|||1,260
837
502
5,340
(27)|2,097
5,842
(27)|1,405
6,828
11|
|||1,260
502
6,150
0|7,912|8,244|
||||||
|||184
5,140
114|184
5,140
114|200
8,984
99|
|||184
0
5,254
0|5,437|9,283|
||||||
|||99,049
8,574
59,085
27,207
50,024
(184)
0
(5,254)|0
107,622
0
136,316
(5,437)|0
104,531
10,000
180,108
(9,283)|
|||157,950
27,207
44,771
8,574|238,501|285,356|
15
## **Assets (continued)**
|9|Movement of Funds
Unrestricted
General
Designated
Organ
Vicar and
Churchwardens
Restricted
Bellringers
Youth
Choir
Disaster
Eco
Fabric
Friends of St
Marys
Parish
Magazine
Miscellaneous
Other
earmarked
Church Room
Endowment
Chancel Trust||Balances as at 1
Jan
179,615|Income
107,982|Outgoings
131,865|Gains
(losses)
2,217|Transfers/
adjustments||Balances
as at 31
Dec
157,950|
|---|---|---|---|---|---|---|---|---|---|
||||179,615|107,982|131,865|2,217|||157,950|
||||7,937
20,881|138
1,312|3,061||||8,075
19,132|
||||28,818|1,450|3,061|0|0||27,207|
||||3,116
3,992
965
1,573
21,922
32,172
3,212
194
1,826
250|1,000
777
100
1,169
187
3,809
2,257
10,023
5,058
338|2,090
363
1,500
50
13,347
16,902
9,929
4,990||194
(194)||2,026
4,406
1,065
1,243
137
12,578
17,527
3,307
1,894
588|
||||69,224|24,718|49,172|0|0||44,771|
||||7,699|||874|||8,574|
||||7,699|0|0|874|0||8,574|
|||||||||||
||||285,356|134,151|184,098|3,092|0||238,501|
16
## **Appendix A**
## **Previous year for comparison**
## Statement of Financial Activities
For the year ended 31 December 2023
|Receipts
Donations and legacies
Income from
charitable activities
Other trading activities
Investments
Other income
Total income
Payments
Raising funds
Expenditure on charitable
activities
Other expenditure
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
Reconciliation of funds
Total funds brought forward
Total funds carried forward|Unrestricted
Designated
Restricted
Endowment
funds
funds
funds
funds
81,087
4,959
13,042
3,402
9,777
5,612
1,113
1,560|Total
2023
86,047
16,445
9,777
8,286|Prior year
2022
142,490
15,851
8,348
7,293|
|---|---|---|---|
||99,743
1,113
19,699|120,556|173,983|
||446
926
124,980
6,192
52,856|1,372
184,029|430
255,957|
||125,427
6,192
53,782|185,402|256,387|
||(25,684)
(5,080)
(34,084)
3,000
3,000
10,068
683|(64,846)
3,000
(3,000)
10,068
683|(82,405)
(34,390)
538|
||(12,616)
(5,080)
(37,084)
683
192,230
33,896
106,307
7,016|(54,095)
333,450|(116,256)
455,706|
||179,615
28,817
69,223
7,699|285,356|339,450|
17
## **Appendix B**
## **Previous year for comparison**
Analysis of income and expenditure For the year ended 31 December 2023
|**Income**
Donations and legacies
Gift Aid - Parish Giving Scheme
Gift Aid - Other
Other planned giving - non Gift Aid
Collections
Contactless receipts
Contactless non-Gift Aid receipts
One-off Gift Aid gifts
Wall safe
Donations for Church room
Other donations
Legacies
Tax recoverable on Gift Aid
Non-recurring one-off grants
Income from charitable activities
Christmas fair
Coffee Break
Other fund raising
Fees for weddings and funerals
BRF notes/Course Books
Floodlighting
Other trading activities
Magazine income - advertising
Parish magazine sales
Photocopying reimbursement
Investments
Dividends and interest
Other income
Insurance claims
Total Income|Unrestricted
Designated
Restricted
Endowment
Funds
Funds
Funds
Funds
46,315
3,510
440
1,826
3,095
516
2,083
564
98
2,570
769
987
2,588
2,689
1,418
15,422
1,152|Total
2023
46,315
3,950
1,826
3,611
2,647
98
3,339
987
2,588
4,108
16,575|_Total_
_2022_
_44,120_
_4,310_
_1,687_
_6,037_
_8,915_
_546_
_2,436_
_9,046_
_50,722_
_14,523_
_144_|
|---|---|---|---|
||81,087
4,959|86,047|_142,49_
_0_|
||2,664
2,347
1,792
930
7,946
125
169
470|2,664
2,347
2,722
8,071
169
470|_2,336_
_1,323_
_2,919_
_8,738_
_193_
_340_|
||13,042
3,402|16,445|_15,851_|
||6,391
3,386|6,391
3,386|_5,703_
_2,645_|
||10
9,777|9,777|_8,348_|
||5,612
1,113
1,560|8,286|_7,293_|
||5,612
1,113
1,560|8,286|_7,293_|
|||||
|||||
||99,743
1,113
19,699|120,556|_173,98_
_3_|
18
|**Expenditure**
Raising funds
Christmas fair
Coffee Break
Other fund raising
Expenditure on charitable activities
Missionary and charitable giving
Parish contribution
Working expenses of incumbent
Vicarage expenses
Interregnum
Church running - insurance
Church running - electric
Church running - gas
Church running - water
Church maintenance
Church IT
Organ / piano tuning
Church room - running
Salary of Church room cleaner
Upkeep of churchyard
Church major repairs
Re - Ordering
ECO Church
Upkeep of services
Honoraria - organists / verger / choir m
Music
Cost of social activities
Youth
Admin staff costs
Printing / photocopying costs
Other administration costs
Books and magazine costs
Website / Publicity
Governance costs examination/audit
fee
Parish magazine costs
Study Materials
Trading activities - other
Other expenditure
Other expenditure Totals|209
1,014
236
105|209
926
236|_270_
_160_|
|---|---|---|---|
||446
1,119|1,372|_430_|
||1,216
3,200
9,186
78,795
882
4,282
4,383
10,559
-30
419
1,981
182
1,542
70
2,350
556
129
247
519
4,047
3,936
31,791
367
368
870
330
156
202
582
3,414
320
4,159
325
680
30
470
11,233
270|13,602
78,795
882
4,282
4,383
10,559
-30
419
2,164
1,542
2,420
934
519
4,047
35,728
735
1,200
156
202
582
3,414
320
4,159
325
710
470
11,233
270|_8,625_
_76,625_
_484_
_4,077_
_9,037_
_3,984_
_3,705_
_4,808_
_373_
_4,472_
_907_
_778_
_520_
_4,589_
_8,079_
_105,81_
_9_
_704_
_298_
_560_
_409_
_4,069_
_312_
_2,411_
_474_
_5_
_9,558_
_263_|
||124,980
6,192
52,856|184,029|_255,95_
_7_|
|||||
|||||
20
_256,38_ 125,427 6,192 53,782 185,402 _7_
Total Expenditure
## Independent Examiner’s Report
This is my report to the Parochial Church Council of the Ecclesiastical Parish (PCC) of St Mary the Virgin, Ringmer, on the annual report for the year ended 31[st] December 2024 set out on pages 1 – 15.
## **Respective responsibilities of PCC and examiner**
The PCC members are responsible for the preparation of the annual reports. The PCC members consider that an audit is not required for this year 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,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention
- which gives me reasonable cause to believe that, in any material respect, 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.
Nathan Coker, FCCA Price & Company
21
Chartered Accountants, 30/32 Gildredge Road, Eastbourne, East Sussex, BN21 4SH
22