Charity registration number 1133968
The Parochial Church Council of the Ecclesiastical
Parish of St Mary The Virgin, Leigh, Tonbridge,
Kent
Annual Report And Unaudited Financial Statements
For The Year Ended 31 December 2023

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Legal And Administrative Information
CharSty numb•r
1133968
Vlcar & Chalrmon
Lay Chalmian
Vacant
Mr Richard Nevard Churchwarden (Elected April 20231
Prlnclpal addre89
Sl Mary's Chur
Hlgh Street
Leigh
Tonbridge
Kent
TN118QR
Ind•p•nd8nt •xomlner
Loucos
The Carriage House
Mill Street
Maidslone
Kent
ME156YE
Banker•
Sanlander
Bridle Road
8oolle
Merseyside
L30 4GB

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Contents
Po96
Truslees, report
Independent examinerf5 report
Stslement of financial aclivilie8
Balance 8heel
10
Notes lo the finonclal statements

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Trustees, Report
For The Year Ended 310ecember 2023
Thts Trustees present their annual report and financial statement$ for the year ended 31 December 2023.
The fin8nci81 staternenls have been prepared In a¢cordance with the 8¢counling policies set out In not? 1 to the
financial 81alemenls and comply with the charity's goveming document, the Charities Act 2016 and "Accounting
and Reporting by Charities.. Staloment ol Recommended Practice applicable lo charllies preparin9 their accounts
in accordance with the Financial Rtsporting Standard applicable In the UK and Republic ol Ireland IFRS 1021
leffeclive 1 January 20191
Oblectlv¢$ ond activltle8
Sl Mary's Church Is p8rt of the Tonbridge Deanery and the Dio¢e5e of Rochester. The Parochi81 Church Coun¢ll
ol Sl Mary's Ilhe PCCI h88 the responsibility ol co-oper81ing Wlth the incumbent in promoting In the e¢ele$i8StI¢81
parish the whole mission ol the church.. pastoral. evangelistic, social and ecumenical. The PCC is a corporate
body established by the Church of England. The PCC operates under the P8rts¢hial Church Council Power5
M6a$ure and is a regislered charlty no. 1133968.
PCC members are responsible lor making decisions on 811 rn8tters of general concern and Import8n¢¥ lo the
parish, includln9 decidin9 on how the funds ol the PCC are lo be spent. The Trustees have had due regard lo the
Charity Commisslon's guldanc8 under Charities Act 2016 on public benefit whon ￿nsidering the Charity's
objectives and activitigs. Sl Mary's Church provides public benefit by offerlng a varlely of styles of public worshlp
and by provlding an open, 8c¢e$slble and welcoming village resource.
The PCC'S 8greed the following priorities and croated working groups for oach in May 2023
1. Services and regular activities lincludlng sludy groups ana pastoral care
2. Quinquenni81 Repairs and fabric
3. Fulure Prlestly leadership
4. Finance and Fund raising
Page 1

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Trustees, Report (Continued)
For The Year Ended 31 December 2023
1. S*rvlces and RegularActlvltles.
1.1Church membership and attendance in¢lu(Jlng all servl¢es was as follows..
2023
94
15
45-60
10
2022
100
Number on electoral roll
Numbèr on roll not resident in parish
Usual Sunda
attendance adults
Usual Sunday attendance - under the age
of16
Easter attendance
Christmas attendance
lisms
Weddin
s & Blessin
Funeral8 in church
40
107
338
116
362
7. cremation8
5, 8she$ 5
Staff, members of th* PCC and volunteers have relnvigorated church 8Ctivilies with enthusiasm during 2023.
1.2 Vtslunte?
Volunteers are the backbone of church aclivilies and include gardeners. deaner8, openers and c108ers.
magazlne deliverers. pastoral workers, children'5 workers and house group leaders. Volunteer$ regularly provid8
r¥fre$hmenls in the Genner ro¢m$ and at ypeeial avènts. Speclal mention should be made ol the bell rtnging
team, including 8 clock winder, and the volunltrers who climb the tower when necessary. The St Jarnes, Guild ha8
18 volunteer8. who clean Ihtr ¢hurch wgekly and do extra duties when weddings and funerals take place, We are
also grateful to the flO￿r arrangers lor bringln9 some fantastic examples of God's beauty intts the Chuf¢h.
1.3 Staff
The Church Adminislralor 1$ 8V8ilable on Monday and Wednesdays to meet parishioners and has two other
momings worklng from home when she re3ponds lo emall and phone calls. Her hours were increased to help
cope with the inter-regnum. The Youth and Families Minister usually 8llend$ lh8 church on Wednesday
momings for prayers, conducts a service on Sund8y rnomings either in ¢hurch or in Jesslca's Hall, and has two
evening house group$. He 8180 prepa￿$ and delivers projects lor GambSa Prolecl8 Over6e•¥, 8 ¢harity
5UPPOrted by Sl M8ry'5.
1.4 S8rvlc•8
Services contlnued according to our regular pattern aiming lo provlde for the diverse traditions, following tho
liturgical calendar and providing servKe8 with a local flavor. Family services are a150 bro8dc85t on YouTube. The
Churchwardens have buitt a new team of retired Vicars. who recelve a lee for each service. We ¢onlinue to have
the paid servlce ol a lull-lirne Youth and Familios Mlnister and the voluntary service of a Pastoral Asslstant, who
81s0 8cIs 88 Funer81 Verger.
1.5 Chlldren
Forest Churth, which started In the early days ol the COVID pandemSc In 2020. takes place in J9$S￿a'S Hall and
occasionally in a garden or farrn. Work 15 ongoing lo bling the lomiula and spirit ol Forest Church, and the
involvement of children, into the church building. Volunteers provided a lively pa￿nI 8nd toddler group- Totzone
on Monday mornings. bringing 40 different families into a connection with the church (Juring the year.
Volunteers responded positively to requests from the school to hold 8 Remembrance Service on the green and to
make use of thè church at other limes. particularly at and of term and al Christrn88 Wlth a pantomime and Carol
Service.
1.6 Safeguarding
The PCC has appointed individu815 to the requisite roles and continue5 to abide by its Safeguarding Policy. I
this respect, the PCC is lulty compliant with DioTrsan requirements. During the year 811 staff and volunteers were
encour8ged to take approprlate safeguarding training for their roles
Page 2

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Trustees, Report {Continuedl
For The Year Ended 31 December 2023
1.7 Risk Assèssment
Risk assessments were undertaken and ieviewed in 2023 in the light of changing and emerging risks.
1.8 Music
Sl Mary's retains the services of two oig8nisl$ and has links with other local organists lor weddngs and funeral$.
A gUitari5Vsinger and keyboardisl play at family Servi￿S. The Leigh Ladies Choir have performed a concert in
the church and sang at occasional seryices. The PCC hopes this will become a regular monthly fixture in 2024.
1.9 Pastoral Work
A new pastoral team ha5 been forrned under the leadership of the Pastoral Assistant. Training materials 3upplie(I
by the Diocese were followed. 5UPPOrted by our Inow reliredl LLM. The volunteer group 18 now activety
monitoring the well-being of vulnerable members ol the parish.
1.10 Communlty
Sl Mary's has continued lo support a local food bank and local charities. The church st8yed open for private
prayer all year round thanks lo a 10 strong team of volunteers wtto open and close th$ church. The last year has
seen major changes in the Community New5 magazine. Cherry ONeil handed over as editor after 22 years to
Mark Attwood. Distribution and collection of 5ubscriplions have been re-organised, consideration is bein9 given
to distribution in both hard copy and digital formals. Hi Rez Designs continue to produce a professional looking
magazine.
Coffee Slop on Wednesdays is thriving, drawing in walker5 and badminton players and other member5 of the
church and community. The film club which meets on¢ts a month Is also thriving and popular.
The PCC considers that away giving is a core value and has maintained our pollcy ol giving away 10% of
unrestricte¢J income 113 to overseas charities Including Gambia Projeds Overseas, 113 to national charities an¢J
113 to local charities. However. due to exceptional fsnancial circumstances agreed to reduce the level of giving in
2023. The PCC supports and values our continuing link with Sl Thomas & St Luke's in Chailton.
1.11 House Groups
Approximatety 50 parishioners attend House groups led by Jane Wilhers131 and David 8ennie121, that continue
to flourish meeting in people's homes in the evenings and also a daytime meeting in the Genner R00rn5 on
Thursday momings. Parishioners were also invited to join Lent study groups lead by Rev Mandy Carr of Sl
George's Weald.
1.12 Home Communion
The PCC has encouraged the introduction of home communion for parishioners who find il difficult to get to
regular service$. We a￿ grateful to Dr Sally Musson for making this possibl8.
Page 3

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Trustees, Report (Continued)
For The Year Ended 31 December 2023
2. Qulnquennial Repairs and Fabri
2.1 Church Bulldlng
Routine Maintenance of electric81 equipment. the boiler and clock has been ¢ompleted. The boiler is has
exceeded its planned life and will need replacing in the near future. The Quinquennial Inspection of August 2022
highlights minor repairs that the PCC intends to Garry Out in 2024. Planning to treat the rnore extensive problems
with the lower is progre55ing.
The outstanding ts¢ulty for the fitting of cameras for live streaming during Covid has been progressed.
2.2 Churchyard
Grass cutling lor much of the churchyard is Cgntracted out and regular working parties have been arranged lo
maintain the new churchyard and other tasks. The outstanding faculty for the planting of a Cherry tree in the new
churchyard in 2022 has been completed. Tho PCC continues to be mindful of managing the churchyard lo
promote biodiversity and to encourage the growth of wild flowers in the chuichyard extension. Voluntee15
maintain the memorial wall and planting. Work is In in hand to remove gri)wth on the back of Hall Place Gate
house.
2.3 Vicaragè
The vicarage is owned by the diocese who decide on its use. Nevertheless, the PCC maintains a watch over thè
property and pays for gra55 Gutting and utilit￿eS. It is clear that significant refurbishment will be needed before the
building can be occupied.
3. Future Priestly Leadèrship
On 2 Octobei 2022, the parish entered an Inlerregnurn. The Bishop suspended thè Patron's rights ol
presentation until 20th Feb 2024. During the year the Churchwardens have had meetings wth the Archdeacon
and our Patron from CPAS on future priestly leadership. Discussions are continuing with St George's Weald on a
possible future shared ministry. It Is hoped that more detail can be given at the time of the APCM.
4. Finance and Fundrnlslng
4.1 Fundralslng
The tnaiority ol personal giving is usually received through collections al services and regular m￿thlY or
quarterty contributions. Gift Aid 15 reclaimed on as many eligible donations as possible.
We do not use third party suppliers lo assist us with our fundraising. The charity has not volunt*ty subscribed to
any fundraising slandaids 91 schemes lor fundraising regulation. There have been no complaints to Ite charity
regarding fundraising. The ¢harity is mindful of the need to protecl vulnerable peop* and other members of the
public from any unreasonable intrusion on their privacy. $u¢h as being unreasonably persistent or pLicing undue
pressure on a person to give money or other property.
Since fewef people now carry cash the PCC has introduced a card machine and QR code to lacililale on-line
giving. 11 is the policy of the PCC Ihat a minimurn of 50¢/0 ol any collection m8de in the church should go toward
unrestricted Chureji furnds.
Financial revlew
The PCC reported an operating defrcit of £40,125 12022.. £50,835) which. when Investrnent g8ins of £20,784
12022.. losses of £59,4831 were taken into account, resulted in net expenditure of £19.341 lor the year 12022..
£110,3181. Planned giving continues to be considerably less than opera¢in9 expenditure. The PCC 49
participating in a pilot ol the National Comèrstone fundraising initiative.
It is the poli￿ of the charity that unrestricted funds which have not been designated for a specrfic use should be
maintained at a level equivalent to between three and six-month's expenditure. The Trustees considers that
reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the
charity's current activities while consideration is given to ways in which additional funds rnay be raised. This level
ol reserves has been maintained throvghout the year.
Page 4

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Trustees, Report (Continued)
For The Year Ended 31 De￿mber 2023
Reservès
Free unrestricted reserves stood at £361,809 at the year end 12022.. £383.9141. Designated reserwe5 Stood at
£37,249 12022.. £34,9751, being £20,049 in respect ol the Memorial Wall Fund and £17.200 held in the Church
Repair Fund. The restricted fund Friends of St Mary's contained £11.542 12022.. £11.0521. The PCC'S
Inve5trnent Policy allows the annual operating defirit to be funded by ils unrestricted ieserves over the long temi.
Golng concern
The Trustees have evaluated the orcumstances Sn which the PCC operates. The PCC has unre51ricled rostrrves
of over £350,000 and the Trustees have therefore conduded that there are no rnaterial uncertainties that cast
doubt on the chArity's ability to continue as a going concern over the medium term.
The Trustees have assessed the major risks to which the charity 45 expo3ed. and 81e satisfied that systems are in
place to mitigate exposure to the major risks.
The Trustees who served during the year and up lo the dale of signature ol the financial statement5 were..
Vicar:
Vacant
Churchward&ns'.
Ri¢hard Nevard IL8y Chairmanll+l
Linda 8oyd 1+1
Deanery Synod Repre$en¢ative¥'.
Julie Porterl+l
Gill Bennie loffice manager)
Elected Members:
To seek re-eleGtion in 2024..
James W8rd
To 58ek r8-el&cb"on An 2025..
Bèfb8r8 8bldo¢k
Bel Swallow
To seek re-election in 2026..
Sarah-Jane Hardy
Helen Scott l+)
Stephanie Rutherford
Tirn Qneil
Judy Howgrd
Juli8 Baggot
Cowopted Memb
Lisa Srotyr (+)(seC￿tary) (Co-()pled Member since September 2023)
Non.Members in attendancè:
D8vid Bennie Iyoulh and Families Minister)
Lisa Siotyi l+llSecretaryl (Co-opted Member since September 20231
Salish Mathur I+IITreasurer)
1+1 Denote5 rnembership of the PCC Standing Cornrnittee, which meets six times a year and is empowered lo
transa¢t thè normal business of ihe PCC between tneetings, subject to any directions given by the Council.
Page 5

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Trustees, Report (Continued)
For The Year Ended 31 De￿mber 2023
The PCC met six limes during the year.. Chuichwaidèns are ex-officio Twstees, as are the Deanery Synod
Representatives, providing the PCC wilh an important link between the parish and the wider structures of the
church. Churchwardens ale elected on an annual ba515. UP to an ag￿ed maxitnum of six years. A further nine
rllemb815 are elected, a third ol whom Stand for ￿- election every three years. The new members and officials
noted above were elected and appointed at the Annual Parochial Church Meeting held on 24th April 2023 and
elected or co-opted at subsequeni meetings of the Council. all otheis we either elected at APCMS or appointed
previously.
The Trustees, report was approved by the Board of Trustees.
Rlchard Nevard
Trustee
Dat8d..
Page 8

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Statemenl Of Trustees, Responsibilities
For The Year Ended 31 December 2023
The TNst8es ar6 rèsponsible for preparing the Trustees, Report and the fin8n¢i81 statements in accord8nce with
applicable law and United Kingdom Accounting Standards (Unrted Klngdom Generally Accepted Accounting
Practicel.
The law appllcable lo charllles in England and Wdles requires the Trustees to prep8re financial statements lor e8¢h
financial year which give a true and fair view of the slate of affairs of the chhrfty and ol the incoming resources and
appllcalion ol resources ol the chaiity for that year.
In p￿parIng these financial staternenls, the Trustees are requlred to..
$ele¢l suitable accounting policies and then apply them consistently.,
observe the methods and prin¢iple$ In the Charities SORP.,
make ludggm¥nts and estimates that are reascsn8blè and prudent.,
Slate whether applicable accounling Standar(Js have been followed. Sublecl to any material departure6 disclosed
and explained in the financial $18lemen16'. and
prepare the financial 8lalemenls on the golng concern basls unle9$ It Is Inappropriate lo prèsume that the charty
wlll conllnue in operation,
The Trustees are responsible lor k88ping sufficient accoufiling re¢ords that di8close with reasonable accura¢y al
any time thè finAncial position ol the charity and enable them lo ensure Ihal the financlal 8lalemenl8 comply wlth the
Ch8rilles Act 2016, the Charity IAccounl$ and Reports) Regulalions 2008 and the provisions of the Iwst deed. They
are 8150 responslble for safeguarding the assets ol the charity and hence lor laking rtsason8tyle steps for thè
prevention and detection ol tr8ud and othe¥ irregulari1185.
Page 7

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Independent Examinels Report
To The Trustees OfThe Parochial Church Council of the Ecclesiastical Parish of St Mary
The Virgin, Leigh, Tonbridge, Kent
I report lo the Trustees on my examination ol thts finanoal statements ol The Parochial Church Council of the
Ecclesiastical Parish of St Mary The Virgin. Leigh, Tonbridge. Kenl (the Gharityl for the year ended 31 December
2023.
ResponJlbllltle8 ond ba•ls of report
As the Trustees ol the charity you are responsible lor the preparation of the financial 8t8lemenl$ In accordance wlth
the requirements of the Charitles Act 2016 (the 2016 A¢ll.
I report in respect of my examination ol the eh8rlty's financial slalemenls carrled out under sedion 745 of the 2016
Act. In carrying oul my èxamination I have followed all the applicable Diredions given by the Charity Commission
under 8ection 14515llbl of the 2016 Act.
Ind•pénd•nt examln•rf• ¥tstemènl
Your attèntion Is drawn lo the facl th81 th¢ charfty has prepartsd Ilnancial staternents in accordance wllh Accountirng
and Reporting by Charities preparing Ihelr accounts in acwrd8nce wlth the Flnancial R8POrting Standard applic8ble
in the UK and Rèpublic ol Ireland IFRS 1021 in prèference to the Accounting and Reporting by Charllles.. Slatemenl
of Recommended Practlce issued on 1 Aprll 2005 which is referred lo in Ihe èxtant regulations but has now been
wllhdrawn.
l understand that thls has been done in order lor financi81 slalements lo provide a true 8nd lair view in accord8nce
wlth Generally Accepted A¢¢ounllng Practice effective lor reporting periods beglnnlng on or after 1 January 2019.
I have cornpleted my ex8rnination. I confirm that no rnatters have come lo my 8ttenllon in connectlon wllh th
trxaminalion 9iving me cause lo believe that in any maleri81 respe¢t'.
acctsunling records We￿ not kept in respect ol the charlly as required by secllon 130 01 tha 2018 Acl,. or
the fin8ncial $18tements do nol accord with those records., or
the financial statements do not comply with the applicable requlremenlg concernlng Ihe lom and content ol
accounts sèl out in the Charille5 IAccounl$ and Reportsl Regulatitsns 2008 other than any requirement that the
o¢¢ounls give a true and fair view which is not a matter considered as part of an independent examination.
I have no concems and have come across no other matters in connecllon wllh the examln811on lo whlch attenllon
should be drawn in this report in order lo enable 8 p.roper understanding ol the financial slalernents to be ￿aChed.
Alhos Louco, FCCA, ICPAC Isenior $18tutory Audilorl
for and on behalf of
Lou¢a8
The Carriage House
Mill Street
Maidslone
Kertl
ME156YE
Dated..
Page 8

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Statement Of Financial Activities
Including Income And Expenditure Account
For The Year Ended 31 December 2023
Unr•strlc¢ed Restrietod
funds
funds
2023
2023
Totsl Unre¥trlctèd Restrlcted
funds
funds
2022
2022
Totsl
2023
2022
Notes
Income from:
DonalSons and legacies
Charitable activitie8
Other trading activities
1nve$lment$
34.032
26.613
180
15.505
490
34,522
26,613
180
1 S,505
37,370
18,053
1,194
17,588
1,CfjO
38,430
18,053
1,194
17,588
Total Ineomo
76,330
490
78.820
74,203
1,060
75.283
Expendlture on:
Raising lunds
Ch8rit8ble activities
Other expenditure
5,475
101,750
9,720
5,475
101.750
9,720
S,666
114,55S
5.877
5.666
114,555
5.877
13
Tot81 expenditure
116.945
116,945
126,098
126,098
Net g8in81110588s1 on
investments
14
20,784
20.784
159,4831
159,4831
Nel Incomellexpendlturel and
mov•ment In funds
140,6151
490
140.1251
151,8951
1,060
150,8351
Recon¢lll4tlon of lund8'.
Fund balances at 1 January
2023
418,889
11,052
429,941
530.267
9,992
540,259
Fund balance$ ot 31
December 2023
399,058
11,542
410,600
418,889
11,052
429,941
The slalemenl of financi81 aetivities irncludes all g8in$ and losses recogni5ed in the year. All income and trxpendlture
derive frorn continuing Activities.
Page 9

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Balance Sheet
As At 31 December 2023
2023
2022
Notes
Flxed o¥set$
Tangible assets
Investments
16
17
2,355
381,382
6.050
385.598
383.737
391,648
Currènt assets
Stocks
Debtors
Cash al bank and in ttand
18
19
500
4,638
44,423
soo
5,115
35,317
49,561
40,932
Credltor8'. amount• f•lllng du• wlthln
one year
20
122,6981
12,8391
Nel current assets
26,863
38,293
Tot81 a8•et8 le81 current Il•bllltle8
410.800
429,941
In¢omo fund8
Friend¥ 01 St Mary's
11,542
11,052
21
11,542
11,052
Dosign81èd funds..
Memori81 Wa11 fund
Church Repair fund
20.049
17,200
18.975
16.000
22
37,249
361,809
34,97S
383.914
General unreslrided fund$
399,058
418,889
410,600
429,941
The flnancSal statements were approved by the Trustees on .....,...............
R4chard Nevard
Tru8teè
Page10

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Statements
For The Year Ended 31 December 2023
Accountlng pollclg¥
Charlty Infomiotlon
The Parochial Church Councll ol the Ecclesiastical Parish ol Sl Mary The Virgin. Leigh, Tonbridgè. Kent is pat1
of the Tonbridge Deanery and the Diocese of Rochester. The Parochial Church Council of Sl Mary's (the PCCI
h88 the responsibility ol co-operating with the in¢umbenl In promoting in the ecclesiastical parish the whole
mission ol th8 church." pastoral. evangelistic. social and ecumenical. The PCC 15 8 corporate body established
by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and is a
reglstered charity no. 1133968.
1.1 Accountlng ¢tsnv•ntlon
The financial stslements hava been prepared in accordance wllh Ihe charlly's governing doeumenl, the
Charities Act 2016 and Accounling and Reporting by Charllies.. Statement ol Recommended Practice
8ppIic8ble lo charbtles preparing their accounts In accordance with the Financial Reportlng Standard
applicable In the UK and Republic ol Ireland IFRS 1021 leffeclive 1 January 20191 The charity is 8 Publ1¢
8eneflt Entity as defined by FRS 102.
The charity has 18ken Advantage ol the provi8ions In the SORP lor charities apptying FRS 102 Updab 8ull8tln
1 not to propare a Slglemenl ol Cash Flows.
The financial statements have departed from the Charities (Accounts 8nd Reports) Regulation5 2008 tsnly lo
the extent required to provide a tru¥ and lalr view. Thi5 deparlure ha$ involved following the Slalement ol
Recommended Practice for charities applying FRS 102 rather thon the version of the Stalemont ol
Recommended Practice which 1$ rgfgrrad to in the Regulation5 bul which has since been withdrawn.
The financlal slalemenl8 are prepared In sterling. whlch is lh¥ functional currency ol the ¢harity. Monetary
amounts in thèsa financial slalemenls are rounded lo the nearest £.
The flnancial stalernenls have been prepared under the hl$lorl¢al Cost conveTS1ion. The prlnclp81 accountlng
policies adopted 8re set out below.
1.2 Golng concern
Al the lim& of approving the financial statement$, the Trustees have a reasonable expectatlon that the charity
has adequate resources to continue in operallonal existence lor the foreseeable future. Thus Ihè Trustees
conllnue to adopt the going concèm basis ol accounting in preparing the financlal slalemenl$.
1.3 Charltabl• funds
Unrestricted funds represent the funds ol the PCC that are not subject lo any restrictions regarding Ihelr use
and are avai18bl6 for application on the 9enero1 purposes ol the PCC.
Designated funds 8re unrestricted fund5 sel aside by the PCC for 8pe¢ific purposes and carn be r¥4èsignated
by the PCC al any timè. There are currently two designated funds. Tho Memon81 W811 Fund is for the periodic
extension, modification and m8inten8nce ol the Memorial Wall on the northern boundary of the churchyard.
Th6 Chufrrh Repair Fund 1$ held by the Diocese on bghalf of the PCC and is intended to contribute lo the
cosls ol work arising Yrom the Quinquennial Inspection.
Restricted fund5 are those where donors have placed ￿$trIct10n$ on the use of the funds. Th& Friends of Sl
Marys Fund was established in 2013 to hold donation5 given by those in the villag8 who do not engage with
the $piritual life ol the St Mary'5 but nevertheless value the church's presence in the community.
Page 11

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2023
Accounting policie¥
Icontlnuedl
1.4 In¢om•
Income is recogni5ed when the charity is legally entitled to it after any perforrnance condillons have been met,
the amounts can be measured reliably, and it is probable that income will be received.
ColbctSons are recognised when received by or on behalf ol the PCC. Planned giving receivable under Gift
Asd is recognised only when receNed. Income lax recoverable on Gift Aid don8llon$ Is recognised when the
Income is recognised. Grants and l$gaeles lo the PCC are accounted It>[ as soon as the PCC is notified of fts
legal entillernenl, the amount due 15 quantifiable and ils ullimale receipt by the PCC is reasonably probable.
C8$h donations are recognlsed on re¢elpl. Other donalions are recogni$&d once the charity has been notlfied
ol the donation, unleJ8 performance conditions require delerral ol the amount. Income tax rècoverable In
relation to don81i¢n$ received under Gift Aid or deeds of ¢ov$nant is recognised al the lim• of the donation,
Legacies are recognlsed on receipt or olherwi8e if the ¢h8rlty has been notifled o18n impending di%lribulion,
the amounl is known, and r8ceipl is expecltsd. If the amount is not known. the legacy is treated as 8
contingent asset.
1.15 Exp•ndlturn
Expendilurts 18 recognised once there is a legal or ￿nStruCtive obligation lo Ir8n$ler economic benefll lo a
third party. rt is probable that a transfer of eeonomi¢ b¥neflls will be required in $olllem6nt. and the amount ol
the obligallon can be rneasured reliably.
Expendilure is classrfied by acllvlty. The costs ol each 8Ctlvlty are made up of the IL)lal ol dIr￿l CO818 and
shared costs, including sUPPOrt costs involved in undertaking each acllvily. Dlrect co$1$ 8ttrlbutable lo a slnglo
activity are allocated dlrectly to that activity. Shared costs which conlribule lo more than one activity and
support costs which are not attributable lo 8 single activity are apportioned between those activitKg8 on 8 bas1$
consistent with the use ol resources. Contr81 slaff costs are allocated on the basls of time spent, and
depreciation charges are allocated on the portlon ol the asset's use.
Chadlable 8cllvilles Includes the direct costs ol the Church and ils mi8$ion 8$ well as COBls incurretj In support
of th0$¥ 8¢t1V￿leS.
1.6 Tanglblg Ilxod a•••t•
Tangible fixed 8ssels are inltially measured at cost and subsequently me4$ured at cost or valualiort, n*t ot
depreGiotion and any impairment losses.
Depreci81ign is recognlsed so as lo write oll the cost or valuation of 8S$ets less thelr residual values over thelr
useful lives on the following base3'.
Fixtur¥$ and fittings
25Vo On ¢081
The gain or1055 arising on the disposal ol an asset is delemiined as the difference belwtsen the sale woceeds
and the carryin9 value of the as561, and Is recogni5ed in the statement ol financial activities.
Consecrated and benefic8d property of any kind is excluded from the accounts by 5.9612llal of the Charrtie$
Act 2011. Movable church lumishings held by the Rector and Churchwarden5 on speclal tru51 for the PCC,
and which requirè a faculty for disposal, are accounted as inalienable property unless consecfated. ￿1
expendrture incurred on consecrated or beneficed propety, whether maintenance or improvements, is written
off.
Page 12

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2023
Accounting policie•
Icontlnuedl
1.7 Flxod a886t Inv6stments
Fixed asset inveslmenls are initially measured at transaction price excluding transaction costs. 8nd are
subsequently measured at fair value at each reporting dale, Changes in fair value are reco9nised In ng1
ncomellexpenditurel lor the year. Transactiori costs are expensed as incurred.
1,8 Imp4lrni•nt of Ilxed a88ets
At each reporting end dale, the charity reviews the carryin9 amounts ol Its tangible assets lo deltrmina
wh9ther there is any indication that those assets have sufferèd an Impairment loss. 118ny such Ind￿ation
exists, the recoverable amount of the asset is esliwated In order lo determine the exitsnl of the Impalrmenl
loss lif any).
1.9 Stock8
Sloeks Bre staled al the lower of cost and estimated selllng prlce less cos18 to complete and sell. Cost
comprlses dlre¢l materials and. where applicable, direct 18bour costs and those overhe3d5 that have been
incurred In bringing the stock5 to their pre$onl 10¢8llon and condition. Items held for dlstribution ot no or
nominal consideration 8re me8$ured the lower of replacement cost and ¢o$l.
Nel re81I8able v8lue Is the estlmaled selllng price le88 8110811mgled cosls ol complellon and ¢o$l$ to be
Incurred in marketlng. selllng and distribution.
1.10 Cash 4nd ¢o$h •qulval•nts
Cash and cash equivalents include cash In hand, deposits held at ¢811 with banks, other short-term liquid
Investments with original malurilies ol three months or less, and bank overdrafts. Bank overdraft8 are shown
withln borrowlngs in current Ilabllitie8.
1.11 Flnanclal In8¢fum*nts
The charity has elected lo apply the provislons of Secllon 11 'Ba$ic Flnancial Inslrumtnl8' and Sactlon 12
'Other Financial Instrurnenls l$sug$' ol FRS 102 to all ol ils finan¢i81 Instruments.
Flnancial instruments are recognised in the charrty's balance sheet when the ¢harlty becomes paty lo the
contractual provisions of the inslrumenl.
Financial assets and liabiliti¥$ ara offset, wilh the net amount$ presented in the financial slalements, when
there is a legally enforceable right lo set off the recognised 8mounts and Ihere is an intention lo settle on a net
basis or lo realise the a$s¢l and settle the liability simultaneously.
Baslc flnan¢i?l J$sets
Basic financial assets, which include debtors and cash and bank balances. are inili8lly meaSU￿d
transaction price including transaction costs and are subsequently carried al amortised cost uslng the effective
interest rnethod unless the arrangement constitutes a flnancing transaction. where the transaction is
rneasured at the presènt value ol the lulure receipts discounted al a market r81ts of interest. Finanri81 a$sets
1853ifi?d 85 receivable within one year 8fe not amortised.
Pa9e 13

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Statements (Continued}
For The Year Ended 31 December 2023
Accountlng poII¢ig¥
Icontlnuedl
Basle fln4nclal Ilabllltles
Basic financial Iiat)ililies. including creditors and bank loans arè inltially recognised at transaction price unless
the arrangement constilules a financing transaction, where the debt instrurnenl is measured at the p￿sent
Value of the future payments discounted al a market rate of interest. Financial liabilities classified as payable
wlthin one year arg not amortised.
Debt Instruments ale subsequently carried al arnortis¢d cost, usirsg the effective interest rat? method.
Trade creditors are obligation5 to pay lor goods or services that have been acquired in the ordinary course ol
operations from supplier5. Amounly p8yable are classified as current liabilities il payment is due within one
year or less. 11 not, they are presentèd as non-current liabilities. Trade creditors are recognised initialty al
Iransaction price and sub$oqu¥nlly measured al amortised cost using the elf&ctive interest method,
D•re¢¢gnltlon of Ilnanclal Ilabilltles
Financial liabililles are doro¢¢gnised when the charlly's conlraclu81 obligations expire or are di8ch8rgo¢J or
¢8ncell61J.
1.12 Employee beneflt•
The co81 of any unused holiday entitlement is recognistrd in the period in which the tsmployee'8 sety1￿3 are
re¢eivtd.
Termination benefits are recognlsed immedlately as an expense when ltte Charlty Is demonstrably commSlltd
lo terminate Ihe employment of 8n employee or lo provide terrninaiitsn bènefits.
Crltlc¥l o¢¢ountlng O•tlmate• and judgement8
In the application of the charity's accountlng policles. the Trustees are roquired lo make judgements.
estlmates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources, The estimates and associated a85umpllon8 are based on historical experSèn¢e and other
factors that are consiaergd to be relevant. Actual results may differ from these estim8les.
rhe estlmates and underlying a8$umpl￿n$ are revlewed on an on90ing basis. RevisionB to accounting
¥slimales are recognised in Ihe period in which the estimate is revi3ed where the revlslon affects ￿lY that
period, or In the perlod of the revision and future periods where th9 rèvision affeclB both currgnl and future
periods.
Page 14

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Slatements (Continued}
For The Year Ended 31 December 2023
Donatlons and legacle8
Unre8trlcted Re8trlcted
lund¥
fund$
Totsl Unrtrslri¢leJ Restricted
lund8
funds
Total
2023
2023
2023
2022
2022
2022
Don81ion$ and gifts
Grants received
Other
31,937
490
32.427
35,492
1,26S
613
1.060
36,552
1,265
613
2,09S
2.095
34,032
490
34.522
37,370
1.080
38,430
Donatlon$ and glfts
Planned giving Gift Aided
Planned giving CAF
Planned giving other
Collections
Sundry donatlons Gift
Aided
Svn4ry iJon8lbn$ othgr
Gift Aid recoverable
Other
14.989
2,531
835
4,248
14.989
2,531
835
4,248
21,453
2,584
371
4,067
1,000
22,513
2,584
371
4,087
2,000
1,074
2,000
1,074
490
6,260
470
1,432
5.115
470
1,432
5,115
490
6,260
31,937
490
32,427
35.492
1,060
36,552
Charltable actlvltle•
chU￿h
Chur¢h
mag•zln•
Total
2023
¢hur¢h
Chur¢h
m•gizln•
Totsi
2022
2023
2023
2022
2022
Sale of goods
Other income
12,944
12,944
13,669
9,955
9,955
8,098
13,669
8,098
13,669
12,944
26,613
8.098
9,955
18,053
Page 15

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge. Kent
Notes To The Financial Statements (Continued)
For The Year Ended 31 De￿rnber 2023
Income from other tradlng a¢tlvStl•8
Unrg¥tri¢toiJ Unrestrlcted
funds
fund8
2023
2022
Fundraising events
180
1,194
Income from Inv•8tm•nt•
Unre8lrlcted Unr••trleted
funds
fund•
2023
2022
Interest ￿CeIvable
15,50S
17,588
Exp•ndltur• on rol•lng funds
Unro¥trl¢tod Unrn8trlcted
lund8
lund$
2023
2022
Tradlng c08t8
Magazine and printing ¢os18
5,475
5,668
Pa9e 16

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2023
Expendltur• on eharltablè aetlvltlo8
Charltable
ChaTltabl•
Expenditure Expertdilur•
2023
2022
Dlr8Ct costs
Slatt cost$
Depreciation and irnpairmenl
MSnislry costs
Youth and fami1188 mlnlslry
Church repalrs and malnlen8n¢e
Genner room expenses
43,778
3,694
20.174
907
21.529
158
38,084
3,694
44,281
1,278
25,569
407
90.240
113,293
Granl lunding of J¢tivrtie$ l$ee note 91
11,510
1,2fj2
101.750
114,555
Analys18 by fund
Unreslricl6d luntjs
101.750
114,555
Don•iion• mod*
Church
actlvltle•
2023
Church
a¢livities
2022
Oonalions to instilulions.
Over8088 R•llof and Dfrvelopment Agonclos
Garnbi8n Projects Overse85
Home Ml881on8 & other Church Organl¥allon•
Friend5 of Rochester Cathe4r81
Friend$ ol Kent Churches
Salvation Army
Secular Charitablè Oryanlsatlon8
Leigh Primary School
Ukrainian Families
DEC Ukrainian Appeal
Accural for unpaid donations
1,500
10
10
10
13
729
500
10,000
11,510
1,262
The PCG maintains a pollcy ol giving a minimLJm of 1 OQ/a of its donated income (excluding restricted income)
lo missions and chanties, wilh particular emphasis given to those which operate from a Christian base. Thi$
has not been possible in 2022-2023 due to exceptional circumstances.
Page 17

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2023
10 Independant Examlnorf• R•muneratlon
F••¥ payabl• to th• Indopèndant Examlner
2023
2022
Nonv4udlt ¥•NI¢o•
Independant Exarnination
1,260
1,200
Other expendilure includes payments lo the independent examiners of £1,26012022'. £1,200) for Independent
examination fees.
11
Tru¥t•••
Two trustees rece￿8￿ r8munèr8llon of £13,446 and reimbursed expenses of £280.
12 Employee•
The average monthly number of employees during the year was,,
2023
Numb•r
2022
Number
Employment colts
2023
2022
VVage$ and 8alari&8
43,778
38,064
There were no em ￿0YeeS whose annual remuneration was more than £60,0W.
13 Other
Unrestrl¢ted Unrtsstricted
funds
fund$
2023
2022
Accrued expenditure
Office Admin costs
Internet
6,260
2,372
1.088
1,200
3,988
709
9.720
5,877
Page 18

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2023
14 Galns and losses on Investments
Unrestrlcted Unr8Btrlcted
lunds
fund8
2023
2022
G8lnslllo$s&$l arising on..
R8valuation of inveBlrnents
20,784
159,4831
15 Taxatlon
The charity 15 exernpl from 18x81ion tsn its a¢tivilie$ because 811 Its Income is applied for charitable purposes.
16 Tanglble Ilxed •s•et•
Flxtur•i and
flttlng*
C￿t
At 1 January 2023
27,967
Al 31 De¢embe¢ 2023
27,987
O•pr•¢l•tlon and Impalmiént
Al 1 January 2023
Dep￿￿etion charged In the year
21.918
3,694
Al 31 December 2023
25,612
C•rrylng amount
Al 31 December 2023
2.355
Al 31 December 2022
6,050
Page 19

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2023
17 Flxgd a•set Inve¥tments
Unllgted
Inve•tment8
Cost or valuatlon
Al 1 January 2023
Valuation changes
Dlsposals
385.598
20.784
125,0001
Al 31 Doc*mber 2023
381,382
C•rrylng amount
At 31 December 2023
381,382
At 31 December 2022
385,598
18 Sto¢k•
2023
2022
Raw rnalerials and ¢on8umablts
500
500
19 O•btorn
2023
2022
Amounto falllng due wlthln on? year..
Other ¢J&blors
4,638
5.115
20 Credltor¥= amounts falllng duè wlthln one year
2023
2022
Trade creditors
Accruals and deferred Income
1,439
21,259
1.439
1,200
22,698
2,639
P8ge 20

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2023
21
Re$trf¢tod fund•
The r&slrl¢lea fund$ of the charity comprise the unexpended balances of dollations and grants hold on trust
subject to specific conditions by donors as lo how they may be used.
At 1 January
2023
Incomlng
re8ource8
At31
December
2023
Frfonds ol St Mary's fund
11,052
490
11,542
Prè¥lou8 yèar:
At 1 Januory
2022
Ineomlng
re8ource•
At31
December
2022
Friends of St Mary's fund
,992
1,060
11.052
22 Unrfr8trlct•d lund8
The unreslTiCted lund8 of the ch8rty comprlse the unexpended balances of donations and gronl$ whlch are
not subject lo specific conditions by donors and grantors as to how they may bè used. Theso include
deslgnated funds which have been $¢1 aslde out ol unreslricled lund5 by the Iruslees lor specific purposes.
At 1 January
2023
Incomlng
re$ourcg8
Resour¢*8
èxpended
TrAn•f•rg
Galns and
1098e•
A131
Déeèmber
2023
Memorial Wall
fund
Church repalr
fund
General funds
18.975
1,074
20,049
18.000
383,914
1,200
11,2001
17,200
361,809
75.256
1116,9451
20,784
418,889
76,330
1116,9451
20,784
399,058
Pag8 21

The Parochial Church Council of the Ecclesiastical Parish of St Mary The
Virgin, Leigh, Tonbridge, Kent
Notes To The Financial Statements (Continued)
For The Year Ended 31 December 2023
22 Unrestrlcted fund8
Icontlnuedl
Provlouty y¥or=
At 1 J¥nu¥ry
2022
In¢ornlng
re¥our¢o#
Rg¥ource¥
exp¥nd¢d
Tronsfgr•
Gains and
108808
At31
Dee•mber
2022
Memorial Wall
fund
Church repalr
lund
General funds
17.543
1.432
18,975
13.800
499.124
2,400
12,4001
16,000
383,914
72.771
1126,0981
159,4831
530.267
74.203
1128,0981
159,4831
418,889
23 Analyo18 of net assets befvmen funds
Unrn8trlc¢ed
lund•
2023
Re$¢Tl¢¢trd
fund8
2023
Totsl
2023
Fund balane08 at 31 Deeomber 2023 are repre•ented by..
Tangible 8s3ets
Investmenls
Curronl 0$8etsllli8bi1111*81
2,355
381,382
15,321
2,355
381,382
26,863
11,542
399,058
11,542
410,600
Unrg8¢rl¢t•d
funds
2022
R•8trlet•d
funds
2022
Total
2022
Fund bal4nc?8 at 31 Dec?mb•r 2022 ar• r•pre8•nted by..
Tang￿tsIe assets
Inveylrnents
CUr￿nt assels1lliabililies1
6,050
385.598
27,241
6.050
385.598
38,293
11.052
418.889
11,052
429,941
24 Related party tran8o¢tlon•
There were no disclosable related party transactlons during the year12022- nonel.
Pagè 22