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2022-12-31-accounts

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St Mary the Virgin, Dover
a parish within the Dover Town Benefice
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Annual Report & Financlal Statements For the Parochia! Church Council For the year ended 31 December 2022

Incumbent: Reverend Catherine Tucker, Interim Team Rector, Dover Town Team Ministry C/o St Mary’s Church Dover Cannon Street CT16 1BY

Bankers:

CAF Bank Ltd 25 Kings HHI Avenue Kings Hill West Malling ME19 4JQ

Lloyds TSB Market Square Dover CT16 1NB

independent Examiners: McCabe Ford Williams, Chartered Accountants, Chariton House, Dour Street, Dover. CT16 1BL

Registered Charity No: 1134310

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Parochial Church Council Annual Report for 2022 (continued)

Parochial Church Council Annual Report for 2022

1. Alm and Purpose

St Mary’s Parochial Church Council (PCC) has the responsibility of co-operating within the Dover Town Team Ministry, a benefice of five parishes, in promoting in the ecclesiasticat Parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

The PCC is also specifically responsible for the maintenance of St Mary’s Parish Centre, Dieu Stone Lane, Dover.

Also to note that the Aycliffe Church Centre has been disposed of, that is sold, and Is therefore no longer under our maintenance.

Also to note that the fifth parish of Guston Is at this time under Pastoral Reorganisation and there having been no objection from any of the remaining four parishes of Dover Town is very likely to Transfer to the Bewsborough Benefice in the next few months.

2. Objectives and Activities

The PCC is committed to encouraging and nurturing the Christian faith, as expressed in the Dover Town Team Vision set out below. The PCC is committed to enabling as many people as possible to be a part of the parish community of St Mary’s and to put falth Into practice through prayer, worship, study and sacrament.

When planning activities, the PCC has considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. Specific objectives aimed to encourage peopie to live out their faith as part of the parish community are set out below.

To facilitate this work, it is important for the PCC to maintain the fabric of the Church of St Mary the Virgin and St Mary’s Parish Centre.

2.1 Dover Town Team Vision Statement

First, we want to be spiritually fruitful; to follow Christ and be his disciples. Second, we want our churches to work together in their unique ways to show our love for our God, our neighbours and our community. That will involve inspiring worship; deepening faith; persistent prayer; mutual! care, and reaching out with Jesus’ love to those in need. Third, we want to be a strong Church of England presence together within the town of Dover for all generations.

2.2 St Mary’s Parish Objectives

Our Parish objectives are:

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Parochial Church Council Annual Report for 2022 (continued)

3. Thomas Toke Charity

The Thomas Toke Charity Is a registered charity (no. 252405) whose Income is restricted for use on and in St Mary’s church building. The PCC recelved £2,966.67 from the charity as reimbursement for qualifying expenditure during 2022.

4. Achievements and Performance

Lindsay Powell-Williams, as Electoral Roll Officer, reported that 17 long standing members of the congregation have departed in the fast two years, 10 have passed away with others still wary of returning mainly due to Covid. Currently, the roil is 100 and this is made up of 32% living within the parish, while 68% reside outside of the parish. In 2024, the electoral roll will have to be fully revised and the new forms have space for email addresses. This will make it easier to communicate with members.

4,1 Church and other Fabric

The fabric of St Mary's continues to be maintained to a very high standard, with annual mandatory maintenance and improvement to the fabric, which follows the current legislation. This is carried out under the supervision of Dave Smith, Clerk to the Fabric, and or Architect, John Minter of Lee Evans Partnership LLP, Architect and Town Planners. Our thanks go to Dave, John, plumbers, electricians, and all invotved in the maintenance of our church buildings.

Work continued on providing access to the North Valley of the church roof via the newly created window opening in the bell tower. The work was completed during the summer with the instillation of a fixed access ladder and a small platform to gain access to the roof area.

All outstanding stone work repairs from 2021 were completed by the summer of 2022.

All ground gutters were cleared at the start of Autumn and a number of slates (30) have been repaired or replaced on the church roof. tt was noted at the time by the builder that there is a concern that the slates on many areas of the roof are showing signs that they need re-fixing because the nails are corroding and are no longer affectively holding the slates in place. Dave Smith has reported this to the Architect who will look at this issue and advise accordingly.

Boilers and radiators In the church were serviced at the beginning of October. Dave also sourced and purchased two extra Radiant Heaters to be used in the Lady Chapel for the Warm Church initiative. A new wall heater has been installed in the upper vestry.

The church re-ordering project continues to make good progress.

The Parish Centre’s Quinquennia! inspection was carried out in the last quarter of 2022 and the report duly received. Dave and our architect have started to work through the urgent work that had been Identified in conjunction with our builder John Philips.

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Parochial Church Council Annual Report for 2022 (continued)

A new handrail has been installed to the Parish Centre’s kitchen steps. Various smail repairs have been carried out as and when required.

Anti-climb spikes have been fitted to the top of the rear fence and rear gate of the Parish Centre and anti-climb paint applied where required.

CCTV has been installed in various locations throughout the Parish Centre.

4.2 Worship and Growth

Our numbers for worship have been varied; with very good numbers at key seasons such as Christmas and Easter and numbers at Friday’s Little Lambs, Thursday’s Let’s Learn English, Saturday's Local-Global Prayers & Reflection and Wednesday's Holy Communion and the Community Café are very healthy, however the average numbers at Sunday services have reduced being now roughly 35-40 people. This is partly to do with those who passed away in recent years for whom we organised a very moving and well attended Memorial & Healing Service in February this year, and also currently a reduced number in the Choir with the loss of our current Director of Music and his family. However, we are pleased that a new Director of Music has been appointed who will start shortly and part of whose remit is to buitd a children’s and young people’s choir. In addition we continue with our current focus on increased bridging between the Parish Centre and the Church. In our restructuring of the Ministry Team for over a year St Mary's has a had a more regular pattern of Priests and Officiants. This seems to have been beneficial for St Mary’s sense of stabllity. 2 Sundays are now led by the Team Rector, one Sunday is led by Lay Officiants and once a month by the Team Vicar with our retired priest for the Family Friendly Service. Our retired priest and Curate lead the Wednesday Holy Communion. We have many people coming to our church for a variety of reasons and It Is a busy, active, flowing and alive place. We have a new Server and new trainee bellringer.

4.4 Community Engagement and Outreach

St Mary’s engages in outreach and social action within the focal community in many different ways.

‘Open Church’ for visitors and personal prayer now happens every Saturday morning 10am-12noon with the Team Rector available then for anyone to come and chat or pray. This has had the effect of the community knowing we are open, alive and well on Its busiest day in town, making the church available to a variety of people that live or passthrough Dover with some of them coming back to have further pastoral time.

‘The Visitors Team’ operate for the summer months and has been revitalised by Tim Boyton Adams, and the last season went very well. This included the Kent Pilgrimage Festival organised by the Team Rector In partnership with Maison Dieu and St Mary’s saw an art exhibition by the Creative Pilgrims which brought in 700 visitors over two weeks. This also brought the first Icon Painting course by artist Alex Rossignol.

May saw the Mayor's Thanksgiving Service and we also organised our first Seafarers Jobs Fair in collaboration with Dover District Council which took piace in the Parish Centre which saw a huge number of people attend.

In addition the church was open during firstly the early summer Platinum Jubilee celebrations and as a whole church we organised a wonderful Saturday Open day and then again in the autumn for the mourning period for our ljate Queen Elizabeth iI. May She Rest In Peace.

Whilst the Parish Centre is used for Parish, Group and Deanery activities and meetings, the premises are also made available for hire to community organisations as well as to other charities at discount rates. It is pleasing to report that the bookings have increased during the year as more groups and hirers began to restart their groups.

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The Parochial Church Council of the Ecclestastical Parish of St Mary-the-Virgin, Dover Parochial Church Council Annual Report for 2022 (continued)

The Little Lambs Toddlers & Parents group is in its second successful year under the leadership of Trish Simmons and Natalie Shilson, welcoming an average of 20 families of diverse backgrounds, per week.

The Community Café, run from the Parish Centre by volunteers, has been very successful In attracting many folk, some going through difficult times in their lives, who are not regular church-goers, and we trust that this will continue in 2023.

A new outreach programme called for by some of our local schools Is called Let’s Learn English . This brings migrant families settled in Dover to learn the English language enabling them to negotiate life in the UK more easily. This is taught by a PCC member Paul Tingey who fs TEFL trained and offers his services voluntartly.

The Bridging & Outreach sub-committee set up by our Reader Chris Scoble to increase the relationship between church and Parish Centre community users continues and an outward facing screen monitor is in place in the Parish Centre Window for all passers-by to view.

St Mary’s continues as a collection point for donated goods. We support Fair Trade.

The Jack Hewitt Fund, established in 2005, supports youth work within the Dover Deanery. In addition to covering the cost of the on-going organ scholarship (vacant since September 2019) and St Mary’s youth work. Applications for grants are welcomed from youth organisations and individuals based within the Dover area.

Our Pastoral Care Team supports those in our parish who are sick and housebound, under the supervision and organisation of our Pastoral Care Co-ordinator,

4.5 St Mary’s & Aycliffe primary schools

The links with the Church School are very important to St Mary’s and members of the congregation have taken on important roles, including governorship. The School periodically visits the Church for worship at festivals and for their Leavers’ Service. Clergy visit the school weekly to lead Collective Worship and help deliver the RE curriculum. The Team Rector fs now building increased links between St Mary’s school and the church as well as with Aycliffe School.

4.6 Dover College.

There has been a markedly increased link with Dover College, an independent school with both preparatory and secondary provision. The Team Rector, Team Vicar and two Readers now lead a morning Chapel on a weekly basis and part lead a weekly discussion group for the older pupils.

4.7 Pastoral Offices

During 2022 funeral services remained stable whilst our Baptisms rose. Weddings remain low although some are booked for the future.

4.8 Music

The music tradition of St Mary’s is a very important part of the {Ife of the Church. Under the leadership of our Director of Music, St Mary’s choir helps lead the worship Sunday by Sunday and participates in a number of additional services throughout the year. We thank Stephen Yarrow and Charles Spanner and all the choir members for their contribution to our worship.

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Parochial! Church Council Annual Report for 2022 (continued)

4.9 Partnerships in the Town

The Team Rector Is a Port Chaplain attending monthly meetings with the other Chaplains and leading key memorial services. This year the memorial for the Zeebrugge Disaster of 1986 sawa different format, with St Mary’s memorial window being a focus for an Open Weekend. St Mary’s is also part of of Christians Together in Dover making links ecumenically across the town and linking with Dover's Foodbanks, Street Pastors and projects such as Baby Basics. The Team Rector is Honorary Chaplain to the Town’s Mayor and encourages St Mary’s Civic rofe as a church.

4,10 Stewardship Campaign

A new stewardship campaign was launched this year Including new aspects ofJust Giving and the[Parish] Giving Scheme. A contactless card machine has been installed at the back of church.

Wi-Fi has been installed in the church.

5. Plans for the future

Our plans for the future are prayerfully based upon the vision set out in paragraph 2 above. In particular, the PCC will be investigating the possibilities of:

6. Financial Review

The PCC Is responsible for all parish finance, its management and control. Its legal responsibilities include keeping proper and sufficient accounting records, ensuring that Its finances are retained under control even when certain duties are delegated, preparing the Annual Accounts and Report, which have to be presented to the Annual Parochial Church Meeting, and arranging for the Independent examination of[the][financial][statements.]

As part of its discharge of those duties, the PCC monitors its income and expenditure throughout the year, the Treasurer reporting to the Standing Committee and to full meetings of the PCC.

Voluntary giving continued to fall in 2022, and the Team Rector and the PCC are working on plans to address the shortfall in giving in 2022. Although new giving methods such as the Parish Giving Scheme, JustGiving and a more advanced credit/card reader have been pursued, they were not live during the period In question.

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Parochial Church Council Annual Report for 2022 (continued)

Expenditure in 2022 was lower than the previous year, largely due to a reduced Diocesan Parish Share and lower expenditure on bullding maintenance. Income has been significantly increased in Parish Centre hire and collections likely due to further returns to normal activity following COVID. The Parish Flat has also had a tenant for the full year and that income has also significantly increased.

7. Reserves Policy

The PCC reviewed its investment policy in September 2018 and will do so again during 2023. its investment objectives seek to provide through investment yields sufficient to allow the PCC, together with other available sources of income, to meet its present and foreseeable funding needs. Whilst not restricting Investments to funds specifically described as ‘Ethical’, regard is to be paid to ensure that the PCC’s funds are not invested in activities inconsistent with the Church’s Christian beliefs.

The PCC has adopted a cautious policy in relation to the investment of reserves using the CBF’s Church of England Funds ~ in view particularly of the CBF’s good reputation for reliable and ethically responsible investment - and Fidelity worldwide investment. The PCC’s investments lost £80,392 during the course of 2022, and shares to the value of £89,000 were purchased during the year from the proceeds of the Aycliffe safe.

During the disruption caused by the COVID pandemic, all funds were un-designated. This is to be reviewed in early 2023, with funds to be designated to functions such as the belltower and the Jack Hewitt Youth Fund.

8. Volunteers

The PCC would like to thank all those who work so hard In volunteering to take part in the life of St Mary’s, be it cleaning or gardening or [n helping with our work in the community.

9. Structure, governance and management

The method of appointment of PCC members is set out In the Church Representation Rules. At St Mary’s, Dover, the membership of the PCC consists of the clergy, lay ministers, churchwardens and members elected by those members of the congregation, who are on the electoral roll of the church. All those who attend services are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish Including the deciding on how funds of the PCC are to be spent.

The full PCC met 6 times during the year with an average level of attendance of 70%.

9.1 Standing Committee

This is the only committee required by law. !t has the power to transact business of the PCC between its meetings, subject to any directions given by the Council. During 2022, its meetings were held face-to-face, with some decisions taken by email discussion.

The full PCC meets every two months and the agendas have been streamlined to allow time for In-depth discussion on policy and significant Items, while devolving more detailed matters to the Standing Committee, with the aim of reducing delays in decision making to a minimum. The Standing Committee minutes are reviewed at each PCC meeting.

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The Parochia} Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Parochial Church Council Annual Report for 2022 (continued)

9.2 Safeguarding

Our Parish Safeguarding Co-ordinator and Parish Disclosure Officer ensure that our parish procedures, organisation and pastoral practices comply with Diocesan Safeguarding guidelines and that all those who work with vulnerable adults and children are properly trained and have thelr DBS certificates issued or renewed. Regular meetings take place with the Team Rector.

10. Administrative information

St Mary's Church Is situated in Cannon Street, Dover. Its correspondence address:

St Mary’s Parish Office The Parish Centre Dieu Stone Lane Dover CT16 18Y

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and is registered with the Charity Commission under the full title of “The Parochial Church Council of the Ecclesiastical Parish of St Mary the Virgin, Dover” with the Registered Number 1134310.

10.1 Membership

The members of the PCC for St Mary the Virgin are elther ex officio or elected by the Annual Parochial Church Meeting (APCM) tn accordance with the Church Representation Rules. The number of places on the PCC has been reduced in Hine with Church Regulations regarding the Electoral Roll numbers.

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Parochial Church Council Annual Report for 2022 (continued)

;

Its membership is as follows:

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|||||||| |---|---|---|---|---|---|---| |Incumbent:|The|Rev'd|Catherine Tucker|From September 2021| |Team|Vicar|The|Rev'd|Melissa|Carter| |Asst Curate:|The|Rev'd|Angela|Stupple|Ordained|3 July 2021| |Permission to|Officiate|The|Rev'd|Trish Godfrey| |Churchwardens:|Anthony Shilson| |Nigel|Simmons| |Representatives|onthe|—‘Trish Simmons|until 31/05/2023| |Deanery Synod:|Vacant|Position| |Elected|members|of the|Nikki|Goodfellow|Craig|Hemingway| |PCC from|2021|Una|Mills|Phillip Janaway| |Anthony|Shilson| |Trish|Simmons|Nige!|Simmons| |Barbara|Stapleton|(Secretary)|Paul Tingey| |Joe Yarrow| |Dave Smith|was co-opted|as|Clerk tothe|Stephen|Yarrow| |Fabric|(Treasurer)| |Churchwardens|at| |APCM|2022|Anthony|Shilson &|Lindsay Powell-| |Williams| |Elected|members|of the|Nikki Goodfellow|Craig|Hemingway| |PCC from|APCM|2022|Una|Mills|Lindsay Powell-Williams| |Trish|Simmons|Anthony|Shilson| |Fran Trewartha|(PCC Secretary)|Nigel|Simmons| |Paul|Tingey| |Dave Smith|was co-opted|as|Clerk to the|Joe Yarrow| |Fabric|Graham|Perry|(Treasurer)| |Sammy Wall| |Stephen Yarrow was co-opted|as|Tina|Eddolis| |Director|of Music|Jon|Eddolls|

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Ex-officlo members of the PCC

Chris Scoble (Lay Reader)

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Parochial Church Council Annual Report for 2022 (continued)

This report was approved by the PCC and signed on their behalf by

Rev'd Catherine Tucker (Interim Rector & PCC Chairman)

Graham Perry (Treasurer)

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover

Unrestricted Funds Restricted Endowment Total Funds
INCOMINGRESOURCES General
Designated		 Funds Funds 2022 2021
IncomingResourcesfrom donors £ £ £ £ £ £
Planned giving 20,116 - - - 20,116 19,457
Collections 3,060 - - - 3,060 1,667
GiftAld tax recovered 2,149 ~ - - 2,149 5,553
25,325 ~ - ~- 25,325 26,677
Othervoluntaryincoming
resources
Donations—Toke 2,967 - ~ - 2,967 19,296
Donations—other 1,361 - - - 1,361 93
Legacies - - - - - 10,000
4,328 - - - 4,328 29,389
incomefrominvestments
Bank interestand dividends 12,369 ~ 4,844 - 17,213 15,745
Incomefromcharitableandancillarytrading trading
Parish Centre hire 14,988 - - - 14,988 5,621
Parish flat rental 5,546 - - - 5,546 3,244
Belltowerincome 150 - - - 150 100
Aycliffe Church Centre - ~ - - - 50
Focus, bookstail and printing 20 - - ~ 20 -
Refreshments 421 - - - 421 148
Fees 2,815 - - - 2,815 1,744
Other income (incfundraising) 695 - - ~ 695 1,632
VATRecovered (LPoWGS) - - - - - 2,192
24,635 - ~ - 24,635 14,731
SaleofAycliffeChurchCentre 143,320 - - - 143,320 -
TOTALINCOMINGRESOURCES 209,977 - 4,844 ~ 214,821 86,542
RESOURCESEXPENDED
Grants
Charitiesandappeals 5,209 - - - 5,209 2,072
Activities directlyrelating totheworkof ofthechurch
Diocesan ParishShare 42,952 - - - 42,952 64,242
Church runningexpenses 31,134 - - - 31,134 26,865
Ministry expenses 676 - - - 676 265
Upkeepof services 1,403 ~ - ~ 1,403 774
Buildingsmaintenance 8,983 - 9,583 - 18,566 27,074
Parish Centre running costs 17,974 - - ~ 17,974 19,574
Parish flatrunningcosts 268 - - - 268 -
Belitowerrunning costs 720 _ - - 720 ~
Aycliffe ChurchCentre 159 - ~ - 159 944
Examination and Professional
Fees 3,732 - - - 3,732 1,992
108,001 - 9,583 - 117,584 141,730
TOTALRESOURCESEXPENDED 113,210 - 9,583 - 122,793 143,802
NETINCOMING/(OUTGOING) 96,767 - (4,739) - 92,028 (57,260)
RESOURCES

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover

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|||||||||| |---|---|---|---|---|---|---|---|---| |GAINS/(LOSSES) ON| |INVESTMENTS|(19,021)|-|(14,013)|(47,358)|(80,392)|86,566| |NET MOVEMENT IN FUNDS|77,746|-|(18,752)|(47,358)|11,636|29,306| |BALANCES B/F AT 1 JAN 2022|242,952|-|237,749|404,087|884,788|855,482| |TRANSFER|BETWEEN|FUNDS|~|-|-|-|~|-| |BALANCES C/F AT 31 DEC 2022|320,698|-|218,997|356,729|896,424|884,788|

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover

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Balance Sheet at 31 December 2022
2022 2021
£ £
Fixed Assets
Tangible fixed assets 58,678 60,810
Investment assets 787,928 779,320
846,606 840,130
Current Assets
Debtors 982 16,337
Short term deposits 46,827 41,983
Cash at bank and in hand 6,311 17,548
54,120 75,868
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR (4,302) (31,210)
NET CURRENT ASSETS 49,818 44,658
NET ASSETS 896,424 884,788
FUNDS
Unrestricted
General Fund 320,698 242,952
: Designated Fund - -
320,698 242,952
Restricted 218,997 237,749
Endowment 356,729 404,087
896,424 884,788
This report was approved by the PCC and signed on their behalf by
“of oe
/ “y
Rev'd Catherine Tucker {Interim Rector & PCC Chairman) Graham Perry (Treasurer)
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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Notes to the Financial Statements for the year ended 31 December 2022

Notes to the Financial Statements for the year ended 31 December 2022

  1. ACCOUNTING POLICIES The financial statements have been prepared under the historicai cost convention except for the valuation of investment assets, which are shown at market vaiue, and in accordance with the Statement of Recommended Practice (SORP) (FRS 102), subject to the “true and fair override” provision, and the Church Accounting Regulations 2006.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts 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 main affillation to another body or those that are informal gatherings of church members.

Incoming resources

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the PCC.

Pianned giving receivable under Gift Aid is recognised only when received.

Income tax recoverable on Gift Aid is recognised when the income is received.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of Its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Funds ralsed by sales and similar events are accounted for gross.

Sales of books and magazines from the church bookstall are accounted for gross.

Services provided by volunteers are not valued or recognised as income.

Other income

Rental from the letting of church premises is recognised when the rental is due.

Note that at the request of the PCC, income from the parish centre, parish flat and belltower is shown separately for the first time. Previously these three items were added together.

income from investments

Dividends are accounted for when due and payable. !nterest entitlements are accounted for as they are received. Tax recoverable on such income is recognised in the same accounting year.

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Notes to the Financial Statements (continued)

Gains and losses on investments

Realised gains or losses on investments are recognised when Investments are sold. Unrealised gains or losses are accounted for on revaluation of investments on 31 December.

Resources expended

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Government Grants relating to revenue are recognised In income on a systematic basis over the periods In which the PCC recognises the related costs for which the grant is intended to compensate.

Activities relating to the work of the Church

The diocesan parish share Is accounted for when paid. Any parish share 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. During 2022 the diocesan parish share was brought fully up to date — therefore there Is no such provision in the accounts for 2022.

Note that at the request of the PCC, expenditure for the parish centre, parish flat and belltower is shown separately for the first time. Previously the parish centre and parish flat were shown together, and the belltower was Included under buildings maintenance.

Fixed assets

Consecrated property and movable church furnishings

Consecrated and beneficed property of any kind Is excluded from the accounts by s.10(2){a) and (c) the Charities Act 2011,

Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church’s inventory which can be Inspected at any reasonable time. For inallenable property acquired prior to 2004 there is insuffictent cost Information avaitable and therefore such assets are not valued In the accounts. Items acquired since 1 January 2002 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over four years) on a straight-line basis.

All expenditure Incurred in the year on consecrated or beneficed buildings, individual Items under £1000 or on the repair of movable church furnishings acquired before 1 January 2002, is written off.

Otherfixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight tine basis over four years. Individual items of equipment with a purchase price of £1000 or less are written off when the asset is acquired.

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Notes to the Financial Statements (continued)

Investments

investments are valued at market value at 31 December.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.

2. FIXED ASSETS FOR USE BY THE PCC

Freehold Fittings
land and and
2(a)Tangiblefixedassets buildings equipment Total
£ £ £
ACTUAL/DEEMEDCOST At1January2022 85,000 128,052 213,052
Additions - 3,411 3,411
At 31December2022 85,000 131,463 216,463
DEPRECIATION At1January2022 28,900 123,342 152,242
Charge fortheyear 1,700 3,843 5,543
At31December2022 30,600 127,185 157,785
NETBOOKVALUE At1January2022 56,100 4,710 60,810
At31December2022 54,400 4,278 58,678

The freehold land and buildings comprise the Parish Centre. For accounting purposes, the historical cost of this property is deemed to be the cost as stated by the Architects in the letter of December 1974 and has not been updated. The fittings and equipment are used [n St Mary's Church and the Parish Centre.

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Notes to the Financial Statements (continued)

;

2(b) investmentfixed assets

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|||||||||| |---|---|---|---|---|---|---|---|---| |Movements|in|the|year:| |£| |Market value ~ 1 January 2022|779,320| |Net|loss on annual|revaluation|-80,392| |Plus|purchase|of shares||89,000| |Market Value - 31|December 2022|787,928| |Holdings of shares held|were:|1 Jan|2022|31|Dec 2022| |CBF Church|of England|Investment|Fund|Income|Shares||24,791|29,178| |Fidelity|Extra Income|Fund Y — Acc|27,330|27,330| |M&G Corporate Bond ||Inc |104,447|107,473| |M&G Strategic Corporate|Bond|Fund||ine|3,881|3,881| |Threadneedle|UK|Equity|Income|RDR Z|Inc||25,226|26,012| |Threadneedle|UK|Monthly Income RDR Z|Inc **|25,479|26,615|

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* 4,386.83 Shares purchased in June 2022

3. ANALYSIS OF NET ASSETS BY FUND

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||||||| |---|---|---|---|---|---| |Unrestricted|Restricted|Endowment|Total| |Funds|Funds|Fund| |£|£|£|£| |Fixed Assets for Church|use|58,678|oo|-|58,678| |investment|Fixed Assets|245,678|185,521|356,729|787,928| |Current Assets|20,644|33,476|-|54,120| |Current|Liabilities|(4,302)|~|-|(4,302)| |Fund|balance|320,698|218,997|356,729|896,424| |DEBTORS| |2022|2021| |£|£| |Prepayments|982|1,472| |Tax Refunds|0|2,939| |Grants|0|11,926| |982|16,337|

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4. DEBTORS

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The Parochial Church Council of the Eccleslastica! Parish of St Mary-the-Virgin, Dover Notes to the Financial Statements (continued)

5. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022 2021
£ £
AccrualsofParish Share ) 30,242
Accrualsofutilitiesandother othercosts 4,302 968
Paymentsreceived Inadvance 0 0
4,302 31,210
6. FUND DETAILS
Restricted funds Balance Incoming Outgoing Transfers Gains/ Balance
b/f Resources Resources (Losses) c/f
£ £ £ £ £ £
FabricFund 18,146 4,529 (7,679) - - 14,996
Nora EadesBequest 12,923 220 - - - 13,143
Dickinson Bequest 3,039 43 (875) - ~ 2,207
SaddletonBequest 199,534 - - - (14,013) 185,521
Turnpenny Bequest 4,107 52 (1,029) - _ 3,130
237,749 4,844 (9,583) - (14,013) 218,997

Restricted funds

The Restricted funds comprise the following:

a) Fabric Fund: for the upkeep and development of the fabric of the church.

b) Nora Eades bequest: for the upkeep and replacement of altar hangings and associated items.

c) Dickinson bequest: for the upkeep of the church memorial garden.

d) Saddleton bequest: for the maintenance and repair of the fabric of the church.

e) Turnpenny bequest: for the choir.

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The Parochial Church Council of the Ecclesiastical Parish of St Mary-the-Virgin, Dover Notes to the Financial Statements (continued)

Endowment funds

2022 2021
£ £
DoverStMaryGeneral investmentFund 94,496 107,041
StJames's Parish Hallfunds 119,271 135,105
M P Laurie Endowment 142,962 161,941
356,729 404,087

The Endowment funds comprise the Dover St Mary General investment Fund and two St James’s Parish Hall funds, the income from all of which can be used for general purposes. The Income from the M P Laurie Endowment Is restricted to the Fabric Fund.

7. SALARY COSTS

The PCC employed three people (0.8 equivalent). Their gross wages and salaries amounted to £14,766

Mrs Trish Simmons, a member of the PCC, continued to be employed as Parish Centre Manager on a 24-month fixed term contract at a salary of £8,486.40 per annum. No other member of the PCC received remuneration or expenses for their duties, save the refund of any costs Incurred on behalf of the church.

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Independent Examiner’s Report to the Members of The Parochial Church Council of St Mary The Virgin, Dover

I report on the accounts for the year ended 31 December 2022 which are set out on pages 10 to 18.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Charity’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

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

| .

Ihave 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,

Jan Derek Pascall FCA Ce bu, -

.

McCabe Ford Williams Chartered Accountants Charlton House Dour Street DOVER Kent CT16 1BL

;

Date: \P Decembe 2023

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