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2021-12-31-accounts

St. Mary’s, Marlborough

ANNUAL REPORT and FINANCIAL STATEMENTS

of the

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN WITH ST PETER & ST PAUL, MARLBOROUGH for the year ended 31 December 2021

----- Start of picture text -----
Marlborough
Anglican Team
‘ Making Jesus Known’
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Team Rector

The Reverend Christopher J Smith Team Vicar

The Reverend Peter Sainsbury

Marlborough Rectory Rawlingswell Lane MARLBOROUGH Wilts SN8 1AU

THE PARISH OF MARLBOROUGH St. Mary the Virgin with St Peter and St Paul

ANNUAL REPORT FOR 2021

ADMINISTRATIVE INFORMATION

St Mary’s Church is situated off Kingsbury Street in the parish of Marlborough, Wilts. It is a team benefice with the parishes of St George’s, Preshute and St John the Baptist, Mildenhall. It is part of the Diocese of Salisbury within the Church of England. The correspondence address is Marlborough Anglican Team Office, Church Cottage, Silverless Street, Marlborough, SN8 1JQ.

The Parochial Church Council (“PCC”) is a corporate body established by the Church of England. It operates under the PCC Powers Measure 1956 as amended and the Church Representation Rules. The PCC was formerly an excepted charity. Its registration with the Charity Commission was formally approved on 10 March 2010. The registration number is 1134792. Information about the PCC and its activities can be found on the - Charity Commission website at www.charity commission.gov.uk . The PCC is subject to the Charities Act 2011.

PCC members who have served from 1 January 2021 until the date this report was approved are:

approved are:
Incumbent The Rev’d Chris Smith
2019 Chairman Ex Ofcio
Churchwardens Sue Pells 2019 Until Annual Meeting 2021; ex-ofcio
Simon Mills 2020 From Annual Meeting 2020; ex-ofcio
Derek Moss 2021 From Annual Meeting 2021; ex-ofcio

Representatives on the Deanery Synod:

Louise Seddon (Elected Member until APCM 2023) Derek Moss (Elected Member until APCM 2023) Elizabeth Cooper (Elected Member until APCM 2023) Other Elected Members:

Rachel Maurice (Elected Member until APCM 2021) Margaret Hoyland (Elected Member until APCM 2022) David Du Croz (Elected Member until APCM 2022) Pam Tulloch (Elected Member until APCM 2023) Jenny Noble (Elected Member until APCM 2023) Rupert Travis (Elected Member until APCM 2023) Jill Moss (Elected Member until APCM 2023) Roger Wheeler (Elected Member until APCM 2024) Hugh de Saram (Elected Member until APCM 2024) Mike Maclachlan (Elected Member until APCM 2024)

Co-opted Members:

Mark Whitehead (Treasurer) Janice Whitehead (Secretary)

Page 3

Other parishioners performing specific duties or having specific responsibilities are:

Licensed Lay Minister Sarah Musgrave (St George’s/St John, Mildenhall)

LPAs Ann Yates Judith Denning (St. George’s) Jenny Fryer Dorothy Maclachlan Rachel Maurice Jill Moss Anne Norman Sue Pearce Debbie Ryman Alison George (retired in 2021) Gill Tait (retired in 2021) Vergers Ian Perryman; Stephen Robbins Representatives: Bell ringers, Tower Captain Dorothy Blythe Church Hall; Bookings clerk Peter Hussey Safeguarding Tricia Hayllar Choir Director Michael Reynolds Church Fabric Martin Selby Pam Tulloch Church Administrator Laura Willis Electoral Roll Secretary Hugh de Saram Mission Committee Chair Simon Mills Children’s Church Caroline Philps

St. Mary’s is a member of Churches Together in Marlborough

STRUCTURE AND GOVERNANCE

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

OBJECTIVES AND ACTIVITIES

St Mary’s PCC has the responsibility of co-operating with the incumbent, the Reverend C J Smith, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the St Mary’s Parish Hall complex and Cadley Churchyard.

ACHIEVEMENTS AND PERFORMANCE

Chairman’s Statement

2021 was a challenging year as the pandemic dominated. The year began with the hopes of the vaccine rollout yet ended with an Omicron surge. As a church our fellowship, communion, finances and outreach were all diminished. Who knew how much we would miss such simple things as after-service coffee and being able to sing? In 2020 there seemed to be some excitement about lockdowns but this evaporated in

Page 4

  1. While lives were saved the cost began to become clearer: increased loneliness and isolation. Missed treatments, exams and holidays. And great frustration at plans being continually blown off course. For the country that hoped to take back control we now seemed completely out of control.

On the plus side St Mary’s and other churches made magnificent efforts to keep the faith show rolling. In Lent we organised a course looking at Faith in the Arts, which was attended by more than 100 people. Love Marlborough Kids Meals continued to deliver hot, nutritious food to the town’s most needy families. Your ministers became zoom Jedi and much worship occurred online. We learnt to stream and now breezily talk of mixed media worship. Who would have imagined all this in 2019? All the little gatherings online of 10 or 20 people did much to keep us going through dark times. The evening service was reborn in January in a new format, initially meeting every other week. When singing restarted in July it went weekly and it has grown gently through the year. In September we joined in the Generous Giving Campaign of the diocese adding our own Harvest Thank Offering on the side. The team ended up giving £10,500 to other churches in the deanery to help them. The 1,000 Christmas stars was a huge success offering community engagement, outreach and yet all in a covid safe way.

At theological college they teach you that arguments over PCC minutes are a classic indicator of a troubled PCC. At my first meeting three amendments were tabled and problems with the minutes have carried on ever since. My prayer last year was that the problems of the PCC would begin to come to the surface so that they could be sorted out and healed. Last year the meetings weren’t as pleasant or fruitful as they might have been and to try and fix this a whole raft of measures were put into place. Extra prayer, coaching, days away, individual conversations, diocesan help, and CPAS training have all been tried and we thank God for the progress made.

According to Christianity Today 38% of ministers considered quitting in 2021. The pressures have been intense. How can groups be led when some think Covid is a cold, yet others have run for the hills? Very little appreciation has gone to ministers as key workers - yet Sarah, Pete and I visited and took funerals all through the pandemic. While technology is a great blessing it has been exhausting to use and so little feedback comes through the computer. Some people have gotten cranky as they have been locked up again and ministers have often been the punchbags for their frustration. The clergy and other ministers need your love, prayers and support. Be a blessing to your ministry team!

One person who sadly left us in 2021 was Laura Willis. She served as the Administrator of the Marlborough Anglican Team for 14 years. Her role was very much behind the scenes but only in leaving did we all find out how much she did for churches across the town. We pray for a blessed retirement for her and Paul.

As we look to 2022 may God give us the end of the pandemic. The Bishop of London has said she feels after the pandemic ends it will take the churches two years to recover. May God keep us safe and help us through this process. And may somehow much good fruit be borne.

I’m very grateful for the ongoing work of St Mary’s. A particular thank you to Catherine, all who volunteer, the Churchwardens, and others. Everyone’s hard work and service through difficult times is very much appreciated.

Christopher Smith Rector of Marlborough

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Church Roll and PCC meetings

At the time of the 2021 Annual Meeting there were 186 ( 2020: 188) parishioners on the Church Electoral Roll. The average number of adults attending Sunday services counted over five Sundays in May 2021 was 80 ( 2020: 0 – Due to lockdown). This number increased at Festivals and on special occasions.

The full PCC met 10 ( 2020: 5) times in 2021 with an average attendance of 74% ( 2020: 91%). The Standing Committee met between meetings and the minutes of their deliberations were received by the full PCC and discussed where necessary.

FINANCIAL REVIEW

Total incoming resources were £176,267 ( 2020 : £148,779) and are detailed in the financial statements.

Total expenditure was £186,400 ( 2020 : £141,474) including church activities, and Parish Share of £74,282 (2020: £73,163).

There were unrealised gains on investments of £16,762 ( 2020 : £11,327).

As a result of these and other factors the fund balances carried forward at 31 December rose to £243,194 ( 2020 : £236,605). £73,222 are held in funds which are restricted and can only be used for the specified purpose. A further £37,977 (2020: £33,891) are funds held for the sole purpose of maintaining the Cadley Churchyard.

The main fund showed a deficit of £20,480 as normal income - £126,133 – was again less than normal expenditure - £146,613. In 2021, the church hall finances were brought totally within the church accounts, and these are now included in the main fund income and expenditure.

A thank offering was taken in the Autumn, and £13,118 was raised including gift aid. It had been decided that a third of the donations would go to helping other churches in our deanery pay their parish share. £4,372 was therefore given away. The remaining £8,745 was added to the main fund.

RESERVES POLICY

The policy is to maintain reserves as follows:

General Reserves: balance at year end to be at least 25% of annual normal expenditure (i.e. main fund expenditure)

Fabric Fund: balance at year end to be at £35,000.

The fabric fund is retained towards meeting the cost of repairs to the fabric of the church, including costs arising from Quinquennial inspections.

It is PCC policy to invest fund balances with CCLA investments and deposit accounts.

Approved by the PCC on 31 March 2022 and signed on its behalf by Reverend C J Smith (PCC Chairman)

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Parish of St Mary the Virgin with St Peter and St Paul Marlborough

Charity registration number 1134792

End of Year Financial Statements

Year ended 31 December 2021

Page 8

PARISH OF ST MARY THE VIRGIN WITH ST PETER AND ST PAUL MARLBOROUGH

Charity Registration Number 1134792

INDEPENDENT EXAMINERS REPORT TO THE PAROCHIAL CHURCH COUNCIL (PCC)

I report on the financial statements of the PCC for the year ended 31 December 2021, which are set out on

pages 9-19.

Respective responsibilities of trustees and examiner

The charity’s trustees (PCC Members) are responsible for the preparation of the accounts. The charity’s trustees

consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act)

but that an independent examination is needed.

It is my responsibility to:

section 145 (5)(b) of the 2011 Act; and

 to state whether particular matters have come to my attention.

Basis of independent examiner’s report

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

An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts

presented with those records. It also includes consideration of any unusual items of disclosures in the

accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken

do not provide all the evidence that would be required in an audit, and consequently I do not express an audit

opinion on the view given by the accounts.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

have not been met,

……………………………………………

Page 9

Mr Peter Davies FCA Peter Davies Chartered Accountant Sunrise Chapel Lane Hermitage Thatcham RG18 9RL

Date: 2022

Statement of Financial Activities

Unrestricted RestrictedEndowment
Total Prior year
funds
funds
funds
fundstotal funds
Unrestricted RestrictedEndowment
Total Prior year
funds
funds
funds
fundstotal funds
Income and endowments from:
Income from Donors - Planned Giving 67,532


67,532
69,015
Income from Donors - Other Donations
9,815
1,987

11,802
5,067
Income for Specifed Projects 13,218
32,395

45,613
39,519
Other ordinary incoming resources 27,202
14,900

42,102
24,271
Income from ancillary trading 7,440


7,440
9,074
Income from investments 971
807

1,778
1,833
Total income 126,178
50,089

176,26
7
148,779
Expenditure on:
Raising funds 1
39

40
37
Church ministry and services
86,812


86,812
80,869
Expenditure on specifed projects
38,388

38,388
12,589
Church management and administration 27,909


27,909
26,671
Church Hall Expenditure 4,418


4,418
5,481
Church Hall - management, bookings and
administration
5,049


5,049
3,648
Grants & specifed receipts and collections 11,850


11,850
Mission Giving 10,575


10,575
10,250
Non-recurring expenditure 699
700

1,399
1,966
Total expenditure 147,313
39,127

186,44
0
141,511
Unrealised gains / (losses) on investment
assets
12,784

3,978
16,762
11,327
Net income / (expenditure) resources
before transfer
(8,351)
10,962
3,978
6,589
18,595
Transfers
Gross transfers between funds - in 9,129
395

9,524
61,748
Gross transfers between funds - out (9,524)


(9,524)
(61,748)
Net movement in funds (8,746)
11,357
3,978
6,589
18,595

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Total funds brought forward 140,738
68,203
27,664
236,60
5
218,010
Total funds carried forward 131,992
79,560
31,642
243,19
4
236,605

Page 11

Balance sheet

Total funds Prior year funds

Fixed assets
Tangible assets 155
401
Investments 120,173
103,411
120,32
8
103,812
Current assets
Debtors 7,686
6,121
Cash at bank and in hand 118,579
141,136
126,26
5
147,257
Liabilities
Creditors: Amounts falling due in one year 3,399
14,464
3,399
14,464
Net current assets less current liabilities 122,86
6
132,793
Total assets less current liabilities 243,19
4
236,605
Total net assets less liabilities 243,19
4
236,605
Represented by
Unrestricted
General fund 12,540
29,972
Designated
Fabric fund 35,000
35,000
Mission fund
1,841
General Reserves 75,451
61,589
Church Hall 8,230
11,156
Bellringers 774
1,182
Restricted
Love Marlborough Kids Meals 5,632
8,822
Fund for Specifed Giving
Worship Director 10,596
8,375
Youth and Family Worker fund 19,256
19,104
Organ restoration 37,738
25,673
Cadley cash 6,335
6,227
Endowment
Cadley endowment 31,642
27,664
Funds of the church 243,19
4
236,605

Page 12

The Annual Financial Accounts were approved by the PCC on 31 March 2022 and signed on its behalf by

Rev Christopher Smith Rector

Mark Whitehead Treasurer

Page 13

PARISH OF ST MARY THE VIRGIN WITH ST PETER & ST PAUL, MARLBOROUGH

Charity Registration Number 1134792

Notes to the accounts Year ended 31 December 2021

1 ACCOUNTING POLICIES

The Parochial Church Council of the Ecclesiastical Parish of St Mary the Virgin, with St Peter & St Paul, Marlborough, is a charity registered with the Charity Commission for England and Wales.

a) Basis of preparation

The accounts have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK & Republic of Ireland (FRS102) issued on 16[th] July 2014.

The accounts have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. The accounts do not include the accounts of Church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members or small cash balances held by individuals.

b) Funds

Funds have been classified as Unrestricted, Designated, Restricted or Endowment.

Unrestricted 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 by the PCC for a particular purpose are also classified as unrestricted since the PCC can redesignate these funds if they choose to do so.

Restricted funds are funds received, collected by or given to the PCC for a particular purpose which was specified at or before the time of receipt. These funds have been restricted by the donor for a particular purpose and they cannot, and must not, be used by the PCC for any other purpose except by agreement with the donor or as determined by the courts or the Charity Commission.

Endowment funds are funds given to the PCC with the specific instruction that only the income gained from the funds can be spent. Endowment funds also include an asset donated to be retained by the PCC for continuing use by the Church. The original endowment funds cannot normally be spent and must remain in the form of equivalent assets or investments. Endowment funds can either be permanent, ie the PCC have no power to convert it into income, or expendable, where the PCC may, in certain circumstances, spend the funds endowed.

Page 14

c) Incoming resources

Voluntary income

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Tax recoverable on Gift Aid donations 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 raised by any fete or social event are accounted for gross, where practicable.

Income from ancillary trading

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

Income from investment

Dividends and interest are accounted for when receivable.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold.

Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

d) Resources used

Church ministry and services

The diocesan share is accounted for when payable. Any diocesan 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.

Grants made

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

e) Fixed assets

Consecrated land and buildings and moveable church furnishings

Consecrated and beneficed property is excluded from the accounts by S10(2) of the Charities Act 2011.

Movable church furnishings held by the rector and churchwardens on special trust for the PCC and which require a faculty for disposal are accounted for as inalienable property and not valued in the accounts.

Page 15

All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is treated as an expense and written off. Maintenance charges of £100 or less are expensed through the General Fund and above £100 are expensed through the Fabric Fund.

f) Fixed assets - Office equipment

Office equipment is capitalised and depreciated on a straight line basis as follows:

Computer equipment 25% of cost per annum Photocopier & other equipment 20% of cost per annum

Individual items of equipment with a purchase price of £100 or less are written off when the asset is acquired.

g) Investments

Investments are valued at bid price at 31 December.

h) Current Assets

Cash held in a savings account with a bank is classified as cash at bank. Cash held on deposit with the CBF Church of England Deposit Fund or held in a term deposit account with a bank is classified as a short term deposit.

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.

Page 16

Analysis of income and expenditure


Endowment 2021
Total
Unrestricted
Designated
Restricted

2020

INCOME AND ENDOWMENTS

Income from Donors - Planned Giving
Weekly envelopes





1,049
Giving - one-of
73



73
3,741
Regular giving incl Standing
Orders & PGS
67,459



67,459
63,284
CAF vouchers





940
Total
67,532



67,532
69,015
Income from Donors - Other Donations
Gift Aid envelopes





779
Loose Collection
2,236



2,236
1,008
Sum-up
74

1,987

2,061
1,922
Other donations
7,505



7,505
1,356
Total
9,815

1,987

11,802
5,067
Income for Specifed Projects
Donations for Family Worker


120

120
600
Bellringer fund income

45


45
101
Donations for Worship Director


8,460

8,460
11,450
Donations for Free Meals (LMKM)


13,585

13,585
13,557
Specifed income
11,850



11,850

Bequests, Legacies, Gifts in
memory

1,323


1,323
1,800
Donations to Organ restoration
fund


10,230

10,230
7,621
Total
11,850
1,368
32,395

45,613
39,519
Other ordinary incoming resources
Gift Aid
18,731

5,300

24,031
20,834
Gift Aid Small Donation Scheme
701



701
492
Fees PCC
3,855



3,855
2,142
Other PCC fees





213
Salary contribs to Worship
Director


9,600

9,600
3,984
Contribs to Social Events





543
Other income
3,915



3,915
104
Wiltshire Hist Churches Ride &
Stride





345
Total
27,202

14,900

42,102
24,271
Income from ancillary trading
Photocopying income
898



898
673
Church Hall lettings

6,542


6,542
8,400
Total
898
6,542


7,440
9,074
Income from investments
Interest income, net of bank
charges
(72)

3

(69)
41
Dividend income
1,043

804

1,847
1,792
Income from Donors - Planned Giving
Weekly envelopes





1,049
Giving - one-of
73



73
3,741
Regular giving incl Standing
Orders & PGS
67,459



67,459
63,284
CAF vouchers





940
Total
67,532



67,532
69,015
Income from Donors - Other Donations
Gift Aid envelopes





779
Loose Collection
2,236



2,236
1,008
Sum-up
74

1,987

2,061
1,922
Other donations
7,505



7,505
1,356
Total
9,815

1,987

11,802
5,067
Income for Specifed Projects
Donations for Family Worker


120

120
600
Bellringer fund income

45


45
101
Donations for Worship Director


8,460

8,460
11,450
Donations for Free Meals (LMKM)


13,585

13,585
13,557
Specifed income
11,850



11,850

Bequests, Legacies, Gifts in
memory

1,323


1,323
1,800
Donations to Organ restoration
fund


10,230

10,230
7,621
Total
11,850
1,368
32,395

45,613
39,519
Other ordinary incoming resources
Gift Aid
18,731

5,300

24,031
20,834
Gift Aid Small Donation Scheme
701



701
492
Fees PCC
3,855



3,855
2,142
Other PCC fees





213
Salary contribs to Worship
Director


9,600

9,600
3,984
Contribs to Social Events





543
Other income
3,915



3,915
104
Wiltshire Hist Churches Ride &
Stride





345
Total
27,202

14,900

42,102
24,271
Income from ancillary trading
Photocopying income
898



898
673
Church Hall lettings

6,542


6,542
8,400
Total
898
6,542


7,440
9,074
Income from investments
Interest income, net of bank
charges
(72)

3

(69)
41
Dividend income
1,043

804

1,847
1,792

6,542


6,542
8,400
898
6,542


7,440
9,074
(72)

3

(69)
41
1,043

804

1,847
1,792
Total 971

807

1,778
1,833
INCOME TOTAL 118,268
7,910
50,089

176,267
148,779

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EXPENDITURE

EXPENDITURE
Total
Unrestricted Designated Restricted
Endowment 2021 2020
Church ministry and services
Parish Share 74,282 74,282 73,163
Clergy transport 321 321 199
Clergy telephone 519 519 367
Clergy Hospitality 304 304 102
Clergy stationery 100 100 674
Clergy study books and courses 563 563 330
Clergy computer expenses 211 211 585
Clergy service fees 69
Music 540 540 388
Junior Church & Creche 134 134 279
Local Outreach 1,757 1,757 148
Gifts to volunteers 169 169 231
Resources for Church & Home 910 910
Groups
Upkeep of services 2,386 2,386 2,089
Church routine maintenance 2,670 2,670 267
Refreshments and Social Events 112 112 463
Other sundry expenses 1,834 1,834 1,508
Total 86,812 86,812 80,869
Expenditure on specifed projects
Worship Director 17,943 17,943 5,121
Free meals (LMKM) 20,445 20,445 7,467
Total 38,388 38,388 12,589
Church management and administration
Church caretaker pay 3,570 3,570 2,563
Church utilities 4,861 4,861 2,647
Church Insurance 2,520 2,520 3,192
Team Ofce staf pay 12,258 12,258 13,961
Team Ofce supplies 1,609 1,609 1,091
Independent Examination fee 400 400 882
Team Ofce tel, broadband & 828 828 992
website
Printer/Copier charges 1,863 1,863 1,339
Total 27,909 27,909 26,671
Church Hall Expenditure
Hall- utilities 2,019 2,019 2,846
Hall-maintenance,cleaning & 2,399 2,399 2,291
repairs
Hall-building work 343
Hall-Caretaker pay 3,830 3,830 2,705
Hall-Bookings Manager 1,219 1,219 942
Total 9,467 9,467 9,129
Grants & specifed receipts and collections
Pay specifed receipts 11,850 11,850
Total 11,850 11,850

Page 18

Grants & specifed receipts
Mission Fund giving
Total
Other expenditure
Depreciation of fxed assets
Church maintenance (Fabric
Fund)
Bellringer fund expenditure
Cadley Churchyard maintenance
and collections - Mission Giving

10,575


10,575
10,250

10,575


10,575
10,250

246


246
245





951

453


453
48


700

700
722
Total
699
700

1,399
1,966
EXPENDITURE TOTAL 126,571
20,741
39,088

186,400
141,474
GRAND TOTAL (8,303)
(12,831)
11,001

(10,133)
7,305
Staf Costs **Year to **
Year to
31 Dec 2021 31 Dec
2020
£
£
Salaries (including employers NI), pension contributions 34,362
26,197

The number of persons employed by the charity during the year was 5

Employed staff roles in 2021 were: Team administrator, Church/church hall caretaker (2 individuals each working in both Church and church hall), Church hall booking secretary, and Worship director.

No trustees received remuneration except for the Rector Christopher Smith who received a priests stipend

from the Diocese of Salisbury, the cost of which is financed out of the Diocesan share, as a cost of Church ministry.

The costs of short term employee benefits are recognised as a liability and an expense. The cost of any

unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably

committed to terminate the employment of an employee or to provide termination benefits.

Trustees are reimbursed for expenses incurred on behalf of the PC 2021 2020

The number of trustees who were reimbursed was 4 1 The total amount reimbursed was: 4,088 2,239

The expenses reimbursed were: mileage, travel, hospitality and catering, telephone, broadband,

Page 19

study courses, prayer materials, stationery, office expenses, small gifts (not exceeding £50 each), garden waste collection, licences, Christmas service date cards.

Page 20

TANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS
Ofce
Equipment
Computer
Equipment
Total
£
£ £
COST
At 1 January 2021
17,762
982 18,744
Additions - -
Disposals (None) - - -
At 31 December 2021
17,762
982 18,744
DEPRECIATION _____ ______ ______
At 1 January 2021
17,762
581 18,343
Charge for the year 246 246
Disposals (None) - - -
At 31 December 2021
17,762
827 18,589
NET BOOK VALUE ______ ______ ______
At 31 December 2021
0
155 155
At 1 January 2021 _____
0
______
401
______
401
_____ ______ ______
INVESTMENTS Market No of
Value Shares Cost Bid price
At 1 January 2021 £ £
£
CBF Investment Fund (Acc) 38,27
9
771
21,294
49.6199
CBF Global Equity Fund (Inc) 37,46
8
14,223
22,974
2.6343
CBF Investment Fund (Inc) at Diocese (Cadley Churchyard )
27,66
4
1,353
3,094
20.4467
__
____


103,41
1
47,362
Changes to 31 December 2021
CBF Investment Fund(Acc)- revalue 31-Dec(unrealisedgain)
6,714
58.3233
CBF Global EquityFund(Inc)- revalue 31-Dec(unrealisedgain)
6,070
3.0611
CBF Investment Fund (Inc) (Sav/ChCh) - revalue 31-Dec (unrealised
gain)
3,978
23.3867
__
____


At 31 December 2021
120,173
47,362
__
____


Comprising:
CBF Investment Fund (Acc)
44,993
771
21,294
58.3233

Page 21

CBF Global Equity Fund (Inc)
43,538
14,223
22,974
CBF Global Equity Fund (Inc)
43,538
14,223
22,974
CBF Global Equity Fund (Inc)
43,538
14,223
22,974
3.0611
CBF Investment Fund (Inc) at Diocese (Cadley Churchyard)
31,642
1,353
3,094
23.3867
______ ______
At 31 December 2021
120,173
47,362
______ ______
Income Accruals and Debtors 31 Dec
21
Amounts falling due within one year: £
Gift aid recoverable - Main Fund 1,664
Gift aid recoverable – Specifed funds
466
Photocopying charges outstanding (St George's and St John
the Baptist)
595
Anglican fees October to December 1,095
Contributions to admin costs
Other debtors incl prepayments
1,999
1,866
______
7,685
______
Expense Accruals and Creditors 31 Dec
21

Amounts due within one year:
£
Accounts Independent Examination 400
Employment costs outstanding 586
Specifc income to be paid out
90
Others (incl electricity, printer charges, Cadley Churchyard
maintenance)
1,861
Christmas expenses
462
Mission Giving
______

Page 22

ANALYSIS OF NET ASSETS BY
FUND
ANALYSIS OF NET ASSETS BY
FUND
ANALYSIS OF NET ASSETS BY
FUND
ANALYSIS OF NET ASSETS BY
FUND
Unrestrict
ed
Restricte
d
Endowme
nt
Total Total
STATUTORY FORMAT Funds Funds Funds 2021 2020
£ £ £ £ £
The Main Fund
12,540
12,54
0
31,38
9
Fabric Fund
35,000
35,00
0
35,00
0
Youth and Family Worker
19,256
19,25
6
19,10
4
Mission Fund
-
- 1,842
Worship Director
10,596
10,59
6
8,375
Love Marlborough Kids Meals
5,632
5,632 8,822
Organ restoration fund
37,738
37,73
8
25,67
4
General Reserves
75,451
75,45
1
61,99
5
Church Hall funds 8,230 8,230 11,15
6
Bellringers' Fund (Bank + Cash
in Hand)
774 774 1,183
Cadley Churchyard Investment
Fund
31,642
31,64
2
27,66
4
Cadley Churchyard Deposit
Fund
6,335 6,335 6,227
______ ______ ______ ______ ______
131,995
79,557
31,642
243,1
94
236,6
05
______ ______ ______ ______ ______
Comprising:
Fixed Assets 155 155 401
Investments
88,531
31,642
120,1
73
103,4
11
Current Assets - Debtors
7,220
466 7,686 6,121
Current Assets - Short term
deposits
5,
151
6,335 11,48
6
11,37
5
Current Assets - Cash at bank
and in hand
33,712
73.381
107,0
93
128,3
38
Current Liabilities - Creditors &
Accruals
(2,774)
(625) (3,39
9)
(14,46
4)
______ ______ ______ ______
______
131,995
79,557
31,642
243,1
94
236,6
05

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