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2020-12-31-accounts

SAINT MARK’S PARISH CHURCH ALMA ROAD, REIGATE, SURREY

(Registered Charity No. 1134121) www.stmarksreigate.co.uk

DIOCESE OF SOUTHWARK CROYDON EPISCOPAL AREA ARCHDEACONRY OF REIGATE

REPORT AND ACCOUNTS FOR 2020

INDEX TO PAGES

Vicar’s Letter ........................................................................................................... 1 The Parochial Church Council Report ......................................................................... 2 The Church Accounts Statement of Financial Activities ........................................................................... 6 Balance Sheet .................................................................................................... 7 Notes to the Financial Statements ........................................................................ 8 Church General Fund – Income and Expenditure Account ..................................... 13 Hall General Fund – Income and Expenditure Account ......................................... 14 Independent Examiner’s Report ......................................................................... 15 Parish Report 2020 ................................................................................................. 16

THE VICAR’S LETTER

Dear Friends,

I have pleasure in commending our 2020 Annual Report to you. This is a very different Report from previous years and hopefully very different to future ones.

My practice has been to write a lengthy introduction highlighting the work of the year. Then, after the accounts, various reports from groups and activities within the Church follow written by those involved. This year it seemed to me and the Churchwardens that this would be inappropriate as most groups and activities were either suspended for the year or very little happened because of the global COVID-19 pandemic. So this year, in place of all the reports, the Churchwardens and I have written a report on this extraordinary year, and so my introductory letter is also much shorter.

Last year I quoted St John Henry Newman who said that to change is to be perfect. This year another quote occurs to me, that of the French 19[th] -century critic, journalist and novelist, JeanBaptiste Alphonse Karr (1808-1890): “Plus ça change, plus c’est la même chose” (the more things change, the more they are the same). I was particularly reminded of this in relation to how we changed dealing with Food Bank donations. In my history of St Mark’s published in 2018, I quoted Miss Mary Troughton writing about the 1930s. She said that the vicarage “became the depository for items no longer required by the gentry, such as prams, household items, clothing of all kinds, blankets, etc., and these were given to needy parishioners.” (Martin Colton, The Church of St Mark Reigate: A Celebration of the years 1860 to 2018, Reigate, 2018, p.37) in April 2020, the Food Bank collection point was moved from the Church (as the Church was closed) to the Vicarage front door. The number of donations from the Community increased dramatically which went some way to meet the increased demand, but once again the Vicarage was a depository for items which were then given to the needy: “Plus ça change, plus c’est la même chose”. This could also be said of many other aspects of church life.

I commend this Annual Report to you as we record the events of 2020 and look to the future of St Mark’s Reigate in serving the people of this parish. This year, once again, we have proved that St Mark’s is the people that make up the parish.

With my best wishes

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT MARK REIGATE - ANNUAL REPORT

Those who served as Trustees since 1 January 2020 were: Chairman: The Reverend Martin Colton Assistant Curate: The Reverend Reginald Grant Vice Chairman: Mrs Louise Wallis Readers: Mr Ian Archer, Mrs Sarah Cousins, Mrs Susannah Dyde Churchwardens: Mr Benjamin Read, Mrs Louise Wallis (from October 2020) Deputy Wardens: Mrs Jane Artis, Mr Timothy Warren (from October 2020) Deanery Synod Mrs Patricia Bird, Mrs Anne Cotterell and Mrs Sarah Cousins (all until Representatives: October 2020), Mrs Suzanne Baker-Hedge, Mrs Sara Johnson and Mrs Sarah Walker (each from October 2020) Elected Members: Mr Terrence Hancock (from April 2019), Mr Brian Rowbotham (until October 2020), Mr Malcolm Toye (from April 2018), Mrs Patricia Bird (from October 2020), Mrs Melanie Crighton (from October 2020), Mr Paul Selvadurai (from April 2019), Mrs Helen Starmer (from November 2020) and Mrs Ruth Simmons (until October 2020)

Co-opted Member: Mr Brian Rowbotham (from November 2020)

The Trustees of the church present their Annual Report and Financial Statements for the year ended 31 December 2020. The accounts are prepared in accordance with the Accounting Regulations set out under the Charities Act 2011, and with the Charities Statement of Recommended Practice applicable to charities preparing accounts in accordance with FRS102 effective 1 January 2015.

STRUCTURE GOVERNANCE AND MANAGEMENT

The Parochial Church Council of Saint Mark, Reigate, known as St Mark's, is a registered charity - number 1134121. The method of appointment of Parochial Church Council members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll, to take part and assist in the activities and to stand for election to the Council.

The following six committees report to the Parochial Church Council:

Standing; Finance and Buildings; Worship, Music and Spirituality; Children and Young People; Inclusivity and Accessibility; Practical Outreach.

PARISH SAFEGUARDING

The council has complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults.

PUBLIC BENEFIT

The Parochial Church Council has embraced the Charity Commission's guidance on Public Benefit. It aims to promote religion within the parish. The church is open during daylight hours for all to enter and is used by local schools for their services. The hall is available to church groups, local associations and others.

OBJECTS AND ACTIVITIES

The Council has the responsibility of co-operating with the Incumbent to promote within the parish the whole mission of the church - pastoral, evangelistic, ecumenical and social. It also has responsibility for the maintenance of both the church and hall and to provide the physical and financial resources to achieve the mission of the church in general and the parish in particular.

ACHIEVEMENTS AND PERFORMANCE

The Parochial Church Council strives to offer a range of services that attract all age groups from our community who find attendance both beneficial and spiritually fulfilling.

Families are attracted to our church by the Crèche, Junior Church, Roots, T-Time Tales, Easter Club, the monthly Family and Messy Church services, and the weekly Parent and Toddler group. Due to the Coronavirus some of these groups have not been able to meet, but a number of Family services were held via “Zoom”.

On 1 January 2020 the number of names on the Electoral Roll was 149. During the year eleven names were added and two removed so that as at the end of the year the total number on the Roll was 158. Of this figure, 98 are resident within the parish and 60 are outside the parish boundary.

Because of the Coronavirus pandemic Holy Communion has not been taken to those at home or in hospital either by the clergy or by Mr Ian Archer who, as a Reader, has permission to officiate.

MEETINGS

During the past year the Council has met via Zoom on seven occasions and the average attendance rate was 63%. Various committees manage and develop the various activities and their reports are discussed by the Council and authority given where necessary. The Standing Committee, which comprises the Chairman, Churchwardens, Secretary and Treasurer, meets when necessary to deal with any urgent matters which may arise between ordinary meetings of the Council. The composition and responsibilities of committees are kept under review in order to create better control and an improved reporting system. Matters requiring immediate attention were dealt with during 2019.

RISK MANAGEMENT

The Council is aware of its responsibilities for assessing and managing this church’s risks and continues to implement plans to deal with these.

The principal risks financially and to continuity are the buildings. The church is over 150 years old and built of Reigate stone and the hall is over 50 years old. The quinquennial inspection of the church (but not the hall) was carried out during 2016 by a diocesan approved Architect.

Terrorism was considered by the Council to be of minimum risk and has not been insured.

Succession and temporary cover of officers is discussed.

CLERGY AND READERS

The Vicar (The Reverend Martin Colton) is supported by an Assistant Curate (The Reverend Reginald Grant). The licensed Readers are Mrs Sarah Cousins and Mrs Susannah Dyde. Mr Ian Archer is also a Reader with Permission to Officiate.

FINANCIAL REVIEW

The main Financial Statement and notes are set out on pages 6 to 12 followed by the income and expenditure accounts of the church and hall on pages 13 and 14 which comprise the General Fund in a more detailed and reader-friendly format.

The Statement of Financial Activities on page 6 shows a surplus for the year on the Unrestricted General Fund of £18,210 (2019 - surplus of £10,158).

The Unrestricted General Fund movement comprises:

The Unrestricted General Fund movement comprises:
2019
2020
£
£
(28,509)
Church operating deficit
(20,866)
(2,253)
Hall operating (deficit)
(2,466)
(30,762)
(23,332)
40,600
Property rent
41,350
320
Interest receivable
192
10,158
Surplus for the year
18,210

The Covid pandemic three lockdowns disrupted the church services and activities.

Members generous support by planned giving and a record Gift Day made up for the reduced collections.

The reduced cost of heating and lighting the church and of clergy expenses as the previous Assistant Curate left the parish last year reduced church running costs.

The hall’s deficit was similar to last year. The hall was left closed for periods and tenants could not hold their activities. Costs - cleaning and maintenance - were much reduced with less use.

GENERAL FUND - CHURCH - PAGE 13

Income –

Expenditure –

Grants (i.e. outside giving) total £5,253, of which £1,353 was from special appeals and £3,700 from church funds. A full list of grants made is:-

From special appeals and activities -
Combat Stress (Remembrance Sunday)
Renewed Hope Trust (Carol Service)
Reigate Samaritans (Midnight Mass)
Children's Society (Crib & Christingle Service)
From church funds -
St Bede's School
Welcare
Reigate & Banstead Borough Council		 £
366
277
376
534
675
625
2,400		 £
1,553
3,700
5,253

Church Operating deficit - £20,866 (2019 - deficit £28,509).

GENERAL FUND - HALL - PAGE 14

Letting Fees - much reduced due to the lockdown, balanced by reduced expenditure.

Hall Operating deficit - £2,466 (2019 - deficit - £2,253)

PROPERTY RENT - PAGE 10 - £41,350 (2019 - £40,600)

PROPERTY RENT - PAGE 10 - £41,350 (2019 -
2019
2020
£
£
25,000
Car Park
25,750
15,600
22 Birkheads Road
15,600
40,600
41,350

CURRENT YEAR

It is difficult to forecast the results for 2021 with the uncertainty of the pandemic affecting church services and activities, hall usage and members’ ability to donate. We have considered the impact of the coronavirus pandemic, and the measures taken to contain it, on the Church and its ability to continue as a going concern. Although the ultimate impact cannot be reliably determined, we have taken steps to mitigate the impact of the closure, including the introduction of Zoom services. We have considered the Church’s assets and reserves and have therefore concluded that the Church has adequate resources to continue in operational existence for the foreseeable future. Consequently, the financial statements are prepared on a going concern basis.

RESERVES POLICY

It is Council policy to maintain the unrestricted funds by breaking even over a five-year period, thus spreading any exceptional operating income and expenditure.

Unrestricted funds at 31 December 2020 were £428,717 (2019 - £410,507) of which £350,000 is represented by the value of 22 Birkheads Road. Thus, liquid reserves are £78,717 at the Balance sheet date. The day to day running expenses of the Church is expected to be covered by Planned giving and rental income from the investment property and the liquid reserves of £78,717 is to be utilised for making up for any shortcomings and therefore considered sufficient.

Foreseeable expenditure is:

  1. The Tower lower levels were not fully renovated in 2018 - further stonework will be needed.

  2. The heating boilers are old and when replaced will require eco-friendly clean air machines.

  3. Parts of the organ are over 50 years old and beginning to show signs of wear. Replacement will be needed before long.

  4. New equipment to up-date the audio and visual systems

However, the current primary concern is the future of the Covid-19 pandemic.

Approved by the Parochial Church Council on 24 March 2021 and signed on its behalf by:

The Reverend Martin Colton Chairman

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT MARK, REIGATE STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2020

Unrestricted
Funds
Note
£
INCOME FROM:
Donations
2(a)
135,966
Charitable activities
2(b)
39,799
Investments
2(c)
15,792
191,557
Total
EXPENDITURE ON:
Charitable activities
3
173,347
Total
173,347
Net Operating Income / (Expenditure)
18,210
Total funds brought forward at 1 January 2020 (2019)
410,507
Total funds carried forward at 31 December 2020 (2019)
428,717		 Unrestricted
Funds
Note
£
INCOME FROM:
Donations
2(a)
135,966
Charitable activities
2(b)
39,799
Investments
2(c)
15,792
191,557
Total
EXPENDITURE ON:
Charitable activities
3
173,347
Total
173,347
Net Operating Income / (Expenditure)
18,210
Total funds brought forward at 1 January 2020 (2019)
410,507
Total funds carried forward at 31 December 2020 (2019)
428,717		 Restricted
Funds
£
1,553
- - -
13
1,566
1553		 2020
£
137,519
39,799
15,805
193,123
174,900
174,900
18,223
413,605
431,828		 2019
£
137,533
54,215
15,944
207,692
208,687
,
173,347		 ,
1,553
208,687
18,210
410,507
428,717		 13
3,098
3,111		 (995)
414,600
413,605

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT MARK, REIGATE BALANCE SHEET AS AT 31 DECEMBER 2020

----- Start of picture text -----
TOTAL FUNDS
2020 2019
Note £ £
FIXED ASSETS
Tangible fixed assets 5 350,000 350,000
CURRENT ASSETS
Debtors 7 5,096 9,667
Short Term Deposits 48,576 48,370
Cash at Bank 39,166 16,202
92,838 74,239
CREDITORS
Amounts falling due within one year 8 11,010 10,634
NET CURRENT ASSETS 81,828 63,605
NET ASSETS 6 431,828 413,605
FUNDS
Unrestricted 10 428,717 410,507
Restricted 10 3,111 3,098
431,828 413,605
----- End of picture text -----

Approved by the Parochial Church Council on 24 March 2021 and signed by:

The Reverend Martin Colton Chairman

Terrence F Hancock Secretary

The notes on pages 8 to 11 form part of these accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT MARK, REIGATE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

1. ACCOUNTING POLICIES

The Financial Statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards, the Charities Act 2011 and the Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with FRS 102 (effective 1 January 2015) Charities SORP (FRS 102).

The Financial Statements have been prepared to give ‘a true and fair view’ and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to give a ‘true and fair view’. This departure has involved following Accounting and Recording by Charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from April 2005 which has since been withdrawn.

The Financial Statements have been prepared under the historic cost convention, as modified by (the re-valuation of land and buildings) investments being measured at fair value through income and expenditure within the Statement of Financial Activities.

The Financial Statements are prepared in Sterling, which is the financial currency of the charity. Monetary amounts in these Financial statements are rounded to whole pounds.

The charity meets the definition of a public benefit entity under FRS 102.

At the Balance Sheet date, the Church has unrestricted funds of £428,717 which includes an investment property held at market value of £350,000 from which it receives rental income. Subsequent to the year end and in light of the Covid-19 pandemic, the Trustees have considered whether the use of going concern basis is appropriate and have considered possible events and conditions that might cast significant doubt on the ability of the Church to continue as a going concern. The Trustees have made this assessment for a period of at least twelve months from the date of the approval of these financial statements. In particular, the Trustees have considered the Church’s assets and resources. After making enquiries, the Trustees have concluded that there is a reasonable expectation that the Church has adequate resources to continue operational existence for the foreseeable future. The Church therefore continues to adopt the going concern basis in preparing its financial statements.

Funds

The accounts include all transactions, assets and liabilities for which the Parochial Church Council has overall responsibility. They do not include the accounts of other church groups that owe their main affiliation to another body.

Unrestricted Funds

These are those which are not subject to any legal restriction regarding their use. Funds designated for a particular purpose by the Parochial Church Council are unrestricted. The fund which is unrestricted is the General Fund which comprises the Church and Hall accounts.

Restricted Funds

These are those which arise when money is given for a specific purpose. The restricted funds in these accounts are: The Beryl Kent Fund - for the beautification of the Sanctuary and The Kitchen Project Fund - to re-furbish the hall kitchen. The movements on these funds are shown in note 10 to the accounts.

Incoming Resources

These are accounted for on a receivable basis. Voluntary services are not included. Legacies are recognised once there is sufficient evidence that receipt is probable and the amount of the legacy receivable can be measured reliably. Where entitlement to a legacy exists but there is uncertainty as to its receipt or the amount receivable, details are disclosed as a contingent asset until the criteria for income recognition are met. When making wills, donors are requested to leave the application of a legacy to the needs of the church, applying the donor’s name as appropriate.

Resources expended

These are recognised in the period in which they are incurred and are accounted for gross of irrecoverable VAT. All costs are allocated between expenditure categories on a basis designed to reflect the use of the resources. Costs related to a particular activity are allocated directly. Support costs are apportioned on an appropriate basis. These are costs which assist the work of the church but do not directly represent charitable activities and include office costs and governance costs.

Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with S.10(2)(a) and (c) of the Charities Act 2011. No value is placed on the moveable church furnishings held by Churchwardens on special trust for the Parochial Church Council and which require a faculty for disposal since the Parochial Church Council considers this to be an inalienable property. All expenditure incurred during the year on consecrated and beneficial buildings and movable church furnishings, whether maintenance or improvement is written off. Investment properties are initially recognised at cost and subsequently re-measured at fair value at the reporting date.

Tax Status

As a charity the Parochial Church Council is exempt from paying Corporation Tax but does have to pay Value Added Tax.

Financial Investments

Cash Flow Statement

The charity has taken the exemption available in paragraph 7.18 of FRS 102 and has not prepared a cash flow statement.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT MARK, REIGATE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2020		 NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2020
2020 2019
2. INCOMING RESOURCES
**Unrestricted **		 Restricted TOTAL
Unrestricted Restricted
TOTAL
2(a) Donations
Planned giving
- income tax recoverable
Collections at services (including tax recoverable)
Gift Day (including tax recoverable)
Donations (including tax recoverable)
Grant
Collections from appeals (including tax recoverable)
Other Activities
2(b) Charitable Activities
Magazine
Hall lettings
Car park rent
Fees
2(c) investments
Interest receivable
Property rent - see note 2(d)
TOTAL INCOME
2(d) PROPERTY RENT
22 Birkheads Road
Rent Received
Grant		 Funds
£
66,756
14,602
6,688
35,441
1,319
9,146
- - -
2,014
135,966
520
12,502
25,750
1,027
39,799
192
15,600
15,792
191,557
13,200
2,400
15,600		 Funds
£
- - -
- - -
- - -
- - -
- - -
- - -
1,553
- - -
1,553
- - -
- - -
- - -
- - -
- - -
13
- - -
13
1,566
- - -
- - -
- - -		 £
66,756
14,602
6,688
35,441
1,319
9,146
1,553
2,014
137,519
520
12,502
25,750
1,027
39,799
205
15,600
15,805
193,123
13,200
2,400
15,600		 Funds
£
63,778
14,130
19,518
23,310
2,171
- - -
- - -
8,244
131,151
481
27,066
25,000
1,668
54,215
320
15,600
15,920
201,286
13,200
2,400
15,600		 Funds
£
£
- - -
63,778
- - -
14,130
- - -
19,518
- - -
23,310
3,961
6,132
187
187
2,234
2,234
- - -
8,244
6,382
137,533
- - -
481
- - -
27,066
- - -
25,000
- - -
1,668
- - -
54,215
24
344
- - -
15,600
24
15,944
6,406
207,692
- - -
13,200
- - -
2,400
- - -
15,600
Per note 5 following, this property has been let to a tenant guaranteed by Reigate and Banstead Borough Council as Community
Support at a rent of £1,100 per month. The market rent has been advised as £1,300 per month. Therefore £2,400 was donated
to Community Support and has been charged to Grants.
3. RESOURCES USED
Unrestricted
Restricted
TOTAL
Unrestricted
Funds
Funds
Funds
2020		 Per note 5 following, this property has been let to a tenant guaranteed by Reigate and Banstead Borough Council as Community
Support at a rent of £1,100 per month. The market rent has been advised as £1,300 per month. Therefore £2,400 was donated
to Community Support and has been charged to Grants.
3. RESOURCES USED
Unrestricted
Restricted
TOTAL
Unrestricted
Funds
Funds
Funds
2020		 Per note 5 following, this property has been let to a tenant guaranteed by Reigate and Banstead Borough Council as Community
Support at a rent of £1,100 per month. The market rent has been advised as £1,300 per month. Therefore £2,400 was donated
to Community Support and has been charged to Grants.
3. RESOURCES USED
Unrestricted
Restricted
TOTAL
Unrestricted
Funds
Funds
Funds
2020		 Per note 5 following, this property has been let to a tenant guaranteed by Reigate and Banstead Borough Council as Community
Support at a rent of £1,100 per month. The market rent has been advised as £1,300 per month. Therefore £2,400 was donated
to Community Support and has been charged to Grants.
3. RESOURCES USED
Unrestricted
Restricted
TOTAL
Unrestricted
Funds
Funds
Funds
2020		 Per note 5 following, this property has been let to a tenant guaranteed by Reigate and Banstead Borough Council as Community
Support at a rent of £1,100 per month. The market rent has been advised as £1,300 per month. Therefore £2,400 was donated
to Community Support and has been charged to Grants.
3. RESOURCES USED
Unrestricted
Restricted
TOTAL
Unrestricted
Funds
Funds
Funds
2020		 Per note 5 following, this property has been let to a tenant guaranteed by Reigate and Banstead Borough Council as Community
Support at a rent of £1,100 per month. The market rent has been advised as £1,300 per month. Therefore £2,400 was donated
to Community Support and has been charged to Grants.
3. RESOURCES USED
Unrestricted
Restricted
TOTAL
Unrestricted
Funds
Funds
Funds
2020		 Restricted
TOTAL
Funds
2019
£ £ £ £ £
£
Charitable Activities, Grants, Missionary and Charitable Giving
Direct Costs
Church overseas
Missionary Societies, Relief and Development agencies
Home missions
Church societies
Other charities etc		 - - -
1,300
2,400		 - - -
277
1,276		 - - -
1,577
3,676		 200
1,088
2,400		 - - -
200
727
1,815
1,694
4,094
Total Direct Costs 3,700 1,553 5,253 3,688 2,421
6,109
Support Costs
Church
- Parish Support Fund
- Clergy expenses
- Building maintenance
- Organist and Organ
- Church running expenses
- Office administration and stationery
- Equipment
Hall
- Running costs
Governance
- Independent Examination
Kitchen Project - Building Renovation and Equipment
Total Support Costs
TOTAL EXPENDITURE		 108,948
1,166
3,160
2,003
12,488
16,220
9,604
153,589
14,968
1,090
- - -
169,647
173,347		 - - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
1,553		 108,948
1,166
3,160
2,003
12,488
16,220
9,604
153,589
14,968
1,090
- - -
169,647
174,900		 106,812
5,333
9,147
3,491
15,149
16,884
- - -
156,816
29,454
1,170
- - -
187,440
191,128		 - - -
106,812
- - -
5,333
715
9,862
- - -
3,491
500
15,649
63
16,947
- - -
- - -
1,278
158,094
924
30,378
- - -
1,170
12,936
12,936
15,138
202,578
17,559
208,687

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT MARK, REIGATE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

4. STAFF COSTS

TAFF COSTS
Wages and Salaries		 2020
2019
£
£
13,312
13,524

Two staff (2019 - three) were employed during the year - a Parish Administrator who changed during the year and a Hall Cleaner who is related to the Vicar. Pension contributions were £174 (2019 - £171).. In addition fees of £1,354 (2019 - £2,000) were paid to the Organist Mr T F Hancock who is a member of the Parochial Church Council. The Chairman (who is the Vicar) and the Assistant Curate are ex-officio members and are re-imbursed expenses. No other member received any remuneration or expenses other than re-imbursement for the purchase of goods on behalf of Church activities. Key management personnel include members of the Parochial Church Council, Junior Church leaders and volunteers who garden, cook and serve coffee.

No employee received remuneration exceeding £60,000 (2019 - none).

5. FIXED ASSETS

Value of investment property

2020
2019
£
£
350,000
350,000

The property 22 Birkheads Road was occupied by the Caretaker until 8 June 2016. The property was then let to a tenant guaranteed by Reigate and Banstead Borough Council and was re-classified as an Investment Property at the market value at the date of transfer. This resulted in a re-valuation gain of £345,419 which was recognised through Income and Expenditure within the Statement of Financial Activities in 2016. The property has been valued by the Trustees by reference to market evidence of transaction prices for similar properties. The historical cost of the property is £4,581.

6. ANALYSIS OF NET ASSETS BY FUND

Unrestricted
Funds
£
Fixed assets
350,000
Current Assets
89,727
Less current liabilities
(11,010)
Fund Balance
428,717		 Unrestricted
Funds
£
Fixed assets
350,000
Current Assets
89,727
Less current liabilities
(11,010)
Fund Balance
428,717		 2020
Restricted
Funds
£
- - -
3,111
- - -
3,111		 TOTAL
Unrestricted
Funds
£
£
350,000
350,000
92,838
71,141
(11,010)
(10,634)
431,828
410,507		 TOTAL
Unrestricted
Funds
£
£
350,000
350,000
92,838
71,141
(11,010)
(10,634)
431,828
410,507		 2019
Restricted
Funds
£
- - -
3,098
- - -
3,098		 TOTAL
£
350,000
74,239
(10,634)
413,605
7. DEBTORS
Income tax recoverable		 2020
£
4,189		 2019
£
5,428
Sundry 907 4,239
5,096 9,667

Sundry debtors are financial instruments and are measured at present value.

8. LIABILITIES - AMOUNTS FALLING DUE WITHIN ONE YEAR

Creditors and accruals
All creditors are financial instruments and are measured at present value.
EFERRED INCOME
Deferred Income comprises:
Balance at 1 January 2020 (2019)
Amount released to income
Amount deferred in the year
Balance at 31 December 2020 (2019)		 £
£
11,010
10,634
£
£
904
904
(904)
(904)
904
904
904
904

9. DEFERRED INCOME

Deferred income relates to rent received in relation to the next year.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT MARK, REIGATE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020

10. FUND DETAILS

Details of fund movements during the year for the individual funds are as follows:
Unrestricted Fund
Fund at 1 January 2020 (2019)
Surplus for the year
Fund at 31 December 2020 (2019)
Restricted Funds
Beryl Kent Fund
Fund at 1 January 2020 (2019)
Surplus for the year
Fund at 31 December 2020 (2019)
Kitchen Project Fund
Fund at 1 January 2020 (2019)
Deficit for the year
Fund at 31 December 2020
Total Restricted Funds		 2020
2019
£
£
410,507
400,349
18,210
10,158
428,717
410,507
£
£
3,098
3,074
13
24
3,111
3,098
£
£
NIL
11,177
- - -
(11,177)
NIL
NIL
£
£
3,111
3,098

11. MAINTENANCE OF CHURCH BUILDINGS

The Parochial Church Council is responsible for the maintenance of the Church and Hall and a Finance & Buildings Committee exists to ensure that the necessary work is under constant review. A quinquennial inspection was effected by a Diocesan approved architect during 2016 highlighting necessary repairs which were effected in 2018 but other faults remain to be repaired.

The age and nature of both buildings give rise to a continuing demand for major maintenance work.

12. ACCUMULATION OF RESERVES

The accumulation of surpluses in the various unrestricted funds exists only to the extent that resources are needed for the ongoing work of the church and for the maintenance and improvements referred to in note 11.

13. DETAILED INCOME AND EXPENDITURE ACCOUNTS

Detailed Income and Expenditure Accounts are provided on the following pages.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT MARK, REIGATE CHURCH - GENERAL FUND - INCOME AND EXPENDITURE ACCOUNT For the year ended 31 December 2020

INCOMING RESOURCES
Incoming Resources from Donors
Planned giving (including tax recoverable)
Collections (including tax recoverable)
Gift Day (including tax recoverable)
Donations (including tax recoverable)
Lottery Grant
Other voluntary incoming resources
Special appeals
Other Activities
Income from charitable and anciliary trading
Magazine
Fees
TOTAL INCOMING RESOURCES
RESOURCES USED
Missionary and charitable giving
Church running costs
Parish Support Fund
Clergy expenses
Sanctuary costs
Organist and organ
Insurance
Gas and electricity
Building maintenance
Equipment
Miscellaneous
Management and administration
Parish Office administration and stationery
Independent Examination
TOTAL RESOURCES USED
OPERATING (DEFICIT) FOR THE YEAR - CHURCH
OPERATING (DEFICIT) FOR THE YEAR - HALL
PROPERTY RENT
TOTAL OPERATING SURPLUS
INTEREST RECEIVABLE
TOTAL SURPLUS FOR THE YEAR		 2020
2019
£
£
81,358
77,908
6,688
19,518
35,441
23,310
1,319
3,501
9,146
- - -
133,952
124,237
1,553
2,234
2,014
8,244
3,567
10,478
520
481
1,027
1,668
1,547
2,149
139,066
136,864
5,253
6,109
108,948
106,812
1,166
5,333
832
1,166
2,003
3,491
3,803
3,682
3,540
6,342
3,160
9,862
9,604
- - -
4,313
4,459
137,369
141,147
16,220
16,947
1,090
1,170
17,310
18,117
159,932
165,373
(20,866)
(28,509)
(2,466)
(2,253)
41,350
40,600
18,018
9,838
192
320
18,210
10,158
- 13 -

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT MARK, REIGATE HALL - GENERAL FUND - INCOME AND EXPENDITURE ACCOUNT For the year ended 31 December 2020

----- Start of picture text -----
INCOMING RESOURCES 2020 2019
£ £
Letting fees 12,502 27,066
Donations - - - 1,059
TOTAL INCOMING RESOURCES 12,502 28,125
RESOURCES USED
Insurance 1,056 1,018
Gas, electricity and water 4,496 6,020
Cleaning 6,975 15,009
Repairs and maintenance 1,714 7,200
Refuse collection 667 1,071
14,908 30,318
Management and administration
Letting Secretary 60 60
TOTAL RESOURCES USED 14,968 30,378
OPERATING (DEFICIT) / SURPLUS OF THE HALL FOR THE YEAR (2,466) (2,253)
RESTRICTED FUNDS
BERYL KENT FUND
Balance brought forward 1 January 2020 (2019) 3,098 3,074
Interest receivable 13 24
Balance carried forward 31 December 2020 (2019) 3,111 3,098
KITCHEN PROJECT FUND
Balance brought forward 1 January 2020 (2019) NIL 11,177
INCOMING RESOURCES
Donations (including tax recoverable) - - - 1,759
TOTAL INCOMING RESOURCES NIL 1,759
RESOURCES USED
Building renovation - - - 12,936
TOTAL RESOURCES USED NIL 12,936
Balance carried forward 31 December 2020 (2019) NIL NIL
----- End of picture text -----

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT MARK, REIGATE

I report on the accounts of The Parochial Church Council of the Ecclesiastical Parish of Saint Mark, Reigate for the year ended 31 December 2020.

Respective Responsibilities of Trustees and Examiner

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

Your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of the ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Betchworth House 57 – 65 Station Road Redhill Surrey RH1 1DL

Ian Matthews ACA ICAEW Moore Kingston Smith LLP Chartered Accountants 01737 779000

PARISH REPORT 2020

At the beginning of January 2020 we were looking forward to a year in which we were going to launch a new Mission Action Plan (MAP), the Church’s vision statement for the next 5 years. Little did we know then that not only would this MAP launch be postponed but that we would then start to completely rethink our vision of how we are the Church in North Reigate. We did not know then either that all our activities and most of our worship during 2020 would be cancelled or would be only available online. In fact, if someone had predicted this on 1 January 2020, we would all have laughed and thought that they were completely misinformed.

But everything in the life of the Church, and indeed in the life of our nation, dramatically changed from the middle of March because of the global Covid-19 pandemic. In the life of the Church, January and February are traditionally quiet months; after the busyness of Christmas there is a quiet space during the winter months before the start of Lent and the build up towards Holy Week and Easter. As we approached Ash Wednesday we began to hear the first mention of a new virus called Covid-19, but it seemed to be a problem elsewhere and not here. By Mothering Sunday, the 4[th] Sunday of Lent, the Church was closed and locked. We were told that there could be no Public Worship and even the Church being open for Private Prayer by individuals including the Vicar was not allowed. Even during the dark days of the Second World War, this did not happen. Things were moving at a very fast rate.

The first challenge was to establish how we could continue worshipping together in a virtual way. As we had never even posted sermons online before, this was daunting. Having been told to close the doors immediately on Tuesday 17 March, we had recorded and posted on our website an audio service on Sunday 22 March including music and liturgy with participants recording sections of the service in their own homes. By Palm Sunday, 5 April, we had a video recorded service on our own YouTube channel accessible via our website. This was an enormous change in very little time and a very steep learning curve in using technology. By Easter Sunday, 12 April, we also showed the video of our Easter Service on Zoom so that those who wished to could watch together at the same time and speak to each other at the end of the service. During the Spring we had a mixture of services on YouTube and on Zoom.

The other major challenge we faced in March 2020 was how to provide pastoral support and practical help to the vulnerable in a time of “Lockdown”. We looked at the different groups within the Church such as Community Lunch and SMART which had a number of elderly members, and ensured that someone from the Church contacted them by phone to see how they were and whether they needed any practical help such as shopping. We also put out an appeal for volunteers to help and for names of individuals that might need support. We had so many offers of help that we could not use everyone who volunteered, but it did ensure that we could maintain pastoral support for those who needed it. Alexia Hartman, our Parish Administrator working mainly from home, was the coordinator of all this work, and our thanks go to her for working over and above her contracted hours.

As the Lockdown continued we became conscious of the emotional and spiritual needs of our community and how we could serve that. In particular we became aware of loneliness, isolation, mental health wellbeing, and people not being allowed out. Bereavement became a large issue as funeral restrictions meant that from March the maximum numbers at a Funeral were 30, but in March and April this went as low as 6. Families struggled with schools being shut for much of the year and parents, often trying to work from home, also had to be responsible for home schooling and helping their children cope with lack of socialisation with friends and lack of family contact. This last part affected people of all ages. This was a sustained pressure on everyone. Keeping contact with everyone we could was even more important. Our work with children and young people really suffered but we tried to retain contact by holding some Family Services on Zoom.

The Church and Hall buildings were completely closed and only the Vicar went into the Church and Hall once a week to check on the condition and security of the buildings. This also had an impact on our finances as not holding any services meant no collections. More people moved to direct giving via their bank, or gave via our new online facility, but with no baptisms or weddings we lost income from these services. With the Hall closed, we had no rental income – the Hall remained completely closed until September. We looked at our expenses, and reduced them to the minimum and paused all planned maintenance, just carrying out essential repairs. There were some savings on gas usage and we cut down on the cleaning and furloughed the caretaker. This helped to some extent, but our annual Gift Day in April raised nearly £35,000 compared to the usual figure of £20,000 or so, a fantastic response to the financial situation we were facing as a church. This meant that we actually had a surplus at the end of the year through the generosity of church members and our careful stewardship of our resources.

By June, the Church was allowed to open for Private Prayer only and the recording of our Sunday Services could be done in Church – previously the Vicar recorded his parts of the Service from his Dining Room in the Vicarage, and the Curate recorded his parts at home. Our services continued with the readings and intercessions recorded by members of the congregation. The hymns, recorded initially on a keyboard with the Vicar and his wife, Reverend Chris, singing along in the Vicarage, were now recorded with the Vicar playing the organ in Church and then recording their voices and mixing them together. The St Mark’s Singers also recorded some hymns in the same way.

In order to open the Church for Private Prayer, detailed risk assessments had to be carried out and most of the Church was taped off so the only access was to the North Transept, the head of the Nave and the Lady Chapel. This minimised the amount of daily cleaning that had to be done. The number of chairs in the Lady Chapel was also reduced and even the box of matches was removed as we could not allow multiple people to touch the same thing! Candles had to be lit from one already burning.

Further risk assessments were carried out so that on Sunday 12 July we were able to hold a 10.00am Holy Communion Service in Church – the first celebration of the Sacrament since Sunday 29 March, although only Bread could be administered. For the rest of the year it was only the presiding priest who could receive the wine as well. The service on 12 July included the belated lighting of the Paschal Candle and a rededication of the Church. Only a third of the pews were available, the others taped off, so that the congregation was spread out throughout the Church. No singing was allowed so it was a said service with organ music. No books or papers could be given out so the liturgy was projected onto the Screen with two further projectors, one at the front of each of the side aisles so that everyone could see the words. We also had to keep records of everyone attending for the NHS “Track and Trace” system to contact anyone who had been in contact with someone who then tested positive for Covid-19. Fortunately, we were never contacted to release this information.

It was also the first time that we live streamed a service to our YouTube Channel. It might be worth giving some figures about our growing reach. On 12 July, there were about 35 people only in Church, yet there were 196 views on YouTube. It is difficult to quantify exactly how many people participated as those who viewed online included couples and families, so the actual figure is much higher than that. At the time of writing, our videos on YouTube have been watched more than 4,000 times! As some of these services were also shown via Zoom or were broadcast live with a congregation in the Church as well, the actual numbers are significantly higher. Virtual services are helping us reach far more people. A recorded Evening Prayer with hymns was produced each Sunday when we had a live streamed service so that there was a service with hymns for people to participate with at home. The viewing figures of these were always much higher (three or four times) than the average number that used to go to Evening Prayer on a Sunday evening.

Communication was delivered almost entirely digitally. For those unable to receive email, phone calls were made. PCC meetings were held via Zoom, and the Bishop allowed the APCM to be delayed until 31 October 2020 (even this date was later extended). We held our APCM on Sunday 11 October during the 10am Service in Church with a live link for those unable to attend in person. The Home Group continued via Zoom and the Knitting Group had a telephone “circle”. Even Revd Reg’s ordination as a priest was witnessed by most people via a live YouTube link. Only 30 people could be in attendance including the 6 being ordained and the Bishop!

By September, things were relaxing a bit more so we could reconfigure the church and only have half of the pews taped off as face coverings were now mandatory. The Hall reopened and about half of the regular groups including Ballet Classes and the Breakfast Club started up again. However numbers were reduced at any activity. The country entered another lockdown in November, so apart from the Breakfast Club which was exempt, the Hall closed to all users again. Thus for most of the year the Hall was closed and therefore we received little income from this source.

In the summer and autumn we had a number of funerals in Church. Government advice restricted the number of attendees to a maximum of 30 even if the building could safely accommodate more than this for a Sunday Service. As by this time we were set up to live stream services, these funerals were also live streamed which allowed far more to “attend” including family members from Australia in two of the funerals. Not quite the same as being there but at least it enabled friends and family members to feel that they were involved.

In November worship moved back online only once again. Remembrance Sunday was affected and we recorded an Act of Remembrance with just the Vicar and Churchwardens early in the morning of Remembrance Sunday for use in that morning’s Zoom service and online. Our young people had a Remembrance activity and made their own poppy wreath which was then put together – all this was done remotely. In December we heard that we had been successful in a National Lottery Community Fund application for over £9,000 to buy computers, tablets, televisions and other IT equipment to help us in our support of the local community. This equipment will be used partly to improve how we communicate our services and events to the community (and indeed worldwide!) and also so that we can set up a local service to train individuals with no or little IT knowledge how to do basic things including joining a Zoom meeting, etc and to lend out IT equipment to get them started. This project will be rolled out during 2021 to help combat isolation.

As we approached Christmas we decided that most of our services could happen in the building with live streaming apart from the Carol Service. We planned to have a Carol Service in Church with no congregational carols (just a choir singing choir pieces by candlelight) and a recorded service including the traditional carols on YouTube. This was scheduled for Sunday 20 December. But on Saturday 19 December, the Prime Minister announced that because a new strain of the Covid-19 virus had emerged, pubs and restaurants were to close immediately and Christmas plans for all were to be restricted. We therefore decided to go ahead with the recorded Carol Service only and cancelled the service in Church, contacting all those who had booked to attend. Our partnership with VARB (Voluntary Action Reigate and Banstead) in providing a Christmas Day Lunch continued but in a different way. The lunches were cooked in the Hall Kitchen and then volunteers delivered the lunches to the recipients. Again, not ideal as the lack of social interaction, but was all that could be done in line with Government advice. Only the January and February Community Lunches took place – all the others had to be suspended.

Overall 2020 was an exceptional year in which most of our usual activities were suspended. Yet new things in the way we communicate and deliver our Services were introduced and will be developed in the coming years. This year marked a sea change in the way Churches support their communities and at St Mark’s, with advice and support from the Diocese, the National Church and the Government, we have made decisions and implemented ways of working that will last well into the future.

Our thanks go to all the members of the Parish for their support and encouragement and especially to members of the PCC. Terrence Hancock, the PCC Secretary, worked tirelessly in ensuring that the work of the PCC could continue in different ways. Brian Rowbotham, our Treasurer, ensured that not only our finances were very carefully monitored and that costs were kept to a minimum, but also publicised the importance of the Gift Day and raised much needed funds. Brian has decided to retire as Treasurer at the end of 2020 after 22 years as Treasurer. Words cannot express how grateful we are to him.

We now look to 2021, starting in Lockdown, but with the rollout of vaccines and better treatments we can also look to a brighter future, albeit with new and different challenges.

Martin Colton, Vicar Ben Read, Churchwarden Louise Wallis, Churchwarden