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2022-12-31-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 2022

Marlborough Anglican Team

Making Jesus Known’

THE PARISH OF MARLBOROUGH

Team Rector

The Reverend Christopher J Smith

Team Vicar

The Reverend Peter Sainsbury

1

The Parish of Marlborough

St. Mary the Virgin with St Peter and St Paul

ANNUAL REPORT FOR 2022

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:

Incumbent
The Rev’d Chris Smith
2019
Chairman Ex Ofcio
Churchwardens 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) Resigned September 2021 Catherine Smith (Elected Member until APCM 2023)

Other Elected Members:

Pam Tulloch (Elected Member until APCM 2023) Jenny Noble (Elected Member until APCM 2023) Resigned April 2022 Rupert Travis (Elected Member until APCM 2023) Jill Moss (Elected Member until APCM 2023) Shirley Tawney (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) Kymee Cleasby (Elected Member until APCM 2025) Peter Hoyland (Elected Member until APCM 2025) Debbie Ryman (Elected Member until APCM 2025)

Co-opted Members:

Mark Whitehead (Treasurer)

Janice Whitehead (Secretary)

2

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 Vergers Ian Perryman; Stephen Robbins

Representatives: Bell ringers, Tower Captain David Miles Church Hall; Bookings clerk Peter Hussey Safeguarding officer Karen Davis Choir Director Michael Reynolds Church Buildings Martin Selby Church Buildings Simon Mills Church Administrator Penny Reader 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

Last year was a year characterised by recovery. January brought the Omicron surge, which looking back was the tail end of the lockdowns. Through the year, under the banner of ‘hospitality’ we as a church tried to regain our fellowship by encouraging social events. The Queen’s Jubilee with the sunny High St celebrations was a turning point. Many enjoyed the lunch at the Castle and Ball,

3

curry nights at the Raj, Christmas drinks at the Rectory and the Harvest barn dance.

The church was also there to offer prayers and stability in a year of tumult: a pandemic, a war, three prime ministers and the death and accession of a Queen and King. For a country that is often very stable, last year felt decidedly unstable. It was comforting to many that we helped each other though, with prayers that looked to the Rock of Ages. St Mary’s didn’t only recover last year she also pushed on in mission. A very enjoyable Alpha course was run in the spring in the beautiful setting of St Peter’s church; a new children’s church Energize was born in the Autumn and significant efforts went into feeding the hungry through the foodbank, Love Marlborough Kids’ Meals and buying tools for the church in Morobo diocese. Kidz at St Mary’s hosted some very successful Saturday craft mornings, for example making Christingles for the service the next day.

Three church families opened their homes to refugees after the Ukraine war started. Penny joined us full time in January and has been picking up things quickly. Her cheerful common sense have contributed hugely to our life together. In the Autumn all three churches backed the renewal of Pete Sainsbury’s supplementary contract and I’m delighted he will now be with us full time and long term. After many stop/starts ministry to the care homes and housebound recovered and I thank the LPAs for help here and in so many other areas. For the past two years I have chaired Marlborough Churches Together and I look forward to handing this responsibility to Stephen Skinner in 2023.

St Mary’s faced some cross winds as well. Our gas use was lower than average for the year, but the price increased five-fold. We thank God for gifts from parishioners and the Church Commissioners to make up the difference. Our finances remained in deficit, although, again, the picture improved through the year.

We have tried to cut costs, for example, by switching independent examiners and printing fixed orders of service. I’m unsure as to whether to record our age profile as a challenge or not. At the beginning of the year, I would have thought this, but the longer I live in Marlborough the more retired people I meet. This is a group who have so much to offer and if they are who God is sending us, perhaps they should be a more positive part of our focus.

The pandemic and lockdowns have taken a terrible toll. Sometimes it’s only after something is over that we all really begin to process what has happened. It’s been wonderful that the church has been a place where we have been able to express our relief, anger, hopes and fears. This has been both to God and each other and has been healing for many. I wish to thank my wife, the churchwardens, Penny, Pete, Sarah and all of you who do so much to make St Mary’s the church that she is. Thank you for your prayers, gifts, help and service. Thank God for all his provision and goodness in 2022. May we join him wholeheartedly in 2023 as we move together to advance his kingdom in Marlborough.

Rev Chris Smith

Rector of Marlborough

4

Church Roll and PCC meetings

At the time of the 2022 Annual Meeting there were 186 ( 2021: 186) parishioners on the Church Electoral Roll. The average number of adults attending Sunday services counted over five Sundays in May 2022 was 140 ( 2021: 80). This number increased at Festivals and on special occasions.

The full PCC met 8 ( 2021: 10) times in 2022 with an average attendance of 84% ( 2021: 74%). 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 £187,711 ( 2021 : £176,268) and are detailed in the financial statements on pages 13.

Total expenditure was £192,033 ( 2021 : £186,440) including church activities, and Parish Share of £77,997 (2021: £74,282) and are detailed in the financial statements on pages 14.

There were unrealised losses on investments of £10,182 ( 2021 : £16,762).

Other income includes a one off donation of £3,646 from Salisbury Diocese towards warm spaces.

The operating deficit was £8,319 (which includes an operating loss on the church hall of £2,201. The church hall fund has been closed, and all income and expenditure is now part of the main fund). This is significantly lower than 2021 (£20,480) and the budget forecast of (£14,550). This is due to increased regular giving and several one off gifts in response to the energy price crisis. For all these donations we are extremely grateful and thank God for His provision. We pray that 2023 will see a return to a main fund surplus.

There was a transfer of £250 from the Mission fund to Love Marlborough Kids Meals.(This is included in the operating deficit). It has been decided that the mission giving should be taken directly from the main fund and the Mission fund has been closed down.

Total fund balances carried forward at 31 December fell to £224,982 ( 2021 : £243,194). £77,825 are held in funds which are restricted and can only be used for the specified purpose. A further £34,441 (2021: £37,977) are funds held for the sole purpose of maintaining the Cadley Churchyard. The PCC has discretion over £77,717. The Fabric fund as a designated fund is also available to the PCC.

Reserves Policy

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.

5

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 investment and deposit accounts and other savings and investment vehicles as prescribed from time to time.

Approved by the PCC on 29 March 2023 and signed on its behalf by :

Reverend C J Smith (PCC Chairman)

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 2022

6

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 2022, which are set out on pages 8 - 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:

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:

……………………………………………

Mr Peter Davies FCA Peter Davies Chartered Accountant Sunrise Chapel Lane

8

Hermitage RG18 9RL

Date: 2023 Statement of Financial Activities

Unrestric
ted
funds
Designa
ted
funds
Restric
ted
funds
Endowm
ent
funds
Total
funds
Prior
year
total
funds
Income and endowments from:
Income from Donors - Planned Giving
Income from Donors - Other Donations
Income for Specified Projects
Other ordinary incoming resources
Income from ancillary trading
Income from investments
Total income
Expenditure on:
Church ministry and services
Expenditure on specified projects
Church management and administration
Church Hall Expenditure
Grants & specified receipts and
collections
Mission Giving
Other Costs
Total expenditure
Net income / (expenditure) resources
before transfer
Transfers
Gross transfers between funds
Other recognised gains / (losses)
Unrealised Gains/(losses) on investment
assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
74,170
-
-
-
74,170
67,460
14,662
-
8,370
-
23,032
13,199
-
1,748
38,634
-
40,382
53,890
36,409
-
2,616
-
39,025
32,503
9,103
-
-
-
9,103
7,440
1,078
-
921
-
1,999
1,778
135,422
1,748
50,542
- 187,711
176,268
90,161
-
12,484
- 102,645
86,853
-
-
33,216
-
33,216
38,389
33,041
-
-
-
33,041
27,909
10,438
-
-
-
10,438
9,468
-
1,748
-
-
1,748
11,850
8,839
-
-
-
8,839
10,575
1,011
-
1,095
-
2,106
1,398
143,490
1,748
46,795
- 192,033
186,442
(8,068)
-
3,746
-
(4,322)
(10,174)
(250) - 250
-
- -
-
(10,182)
-
(3,708) (13,890)
16,762
(8,319)
(10,182)
3,996
(3,708) (18,212)
6,589
20,765
110,452
80,335
31,642 243,194
236,606
12,447
100,270
84,331
27,934 224,982
243,194

9

Balance Sheet (Summary)

Balance Sheet (Summary)
As at
31/12/2022
As at
31/12/2021
Fixed assets
Tangible Assets
Investments
Current assets
Debtors
Cash At Bank And In Hand
Liabilities
Creditors: Amounts Falling Due In One Year
Net current assets less current liabilities
Total assets less current liabilities
Represented by
Unrestricted
Unrestricted - General Funds
Designated
Capital Reserves for Future Projects
Fabric fund
Restricted
Bellringers
Cadley cash
Love Marlborough Kids Meals
Miscellaneous Restricted Receipts
Organ restoration
Worship Director
Youth and Family Worker fund
Endowment
Cadley endowment
Fund Totals
2,463
156
106,283
120,173
108,746
120,329
3,115
7,686
117,388
118,579
120,503
126,265
4,267
3,400
4,267
3,400
116,236
122,865
224,982
243,194
12,447
20,765
65,270
75,452
35,000
35,000
957
775
6,507
6,335
8,073
5,632
7,553
-
30,369
37,739
11,465
10,597
19,407
19,257
27,934
31,642
224,982
243,194

10

The annual financial accounts were approved by the PCC on 29[th] March 2023 and signed on its behalf by

Rev Christopher Smith Rector Mark Whitehead Treasurer

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

Charity Registration Number 1134792

Notes to the accounts Year ended 31 December 2022

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

11

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

Designated funds are unrestricted funds which have been designated by the PCC for a particular purpose. They can be redesignated by the PCC

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.

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

12

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.

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.

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

13

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.

14

Analysis of income and expenditure

Total

Unrestric Designa Restric Endowm This Last
ted ted ted ent year year
INCOME AND ENDOWMENTS FROM:
Income from Donors - Planned Giving
Reg giving incl S/O's & Parish giving
Scheme
74,170 - - - 74,170 67,459
Totals 74,170 - - - 74,170 67,459
Income from Donors - Other Donations
Loose Collection 5,646 - - - 5,646 2,236
Other donations incl one off gifts 7,018 - 6,700 - 13,718 9,639
For Giving - Rectors Discretion - - 1,670 - 1,670 -
Donations for local outreach 1,702 - - - 1,702 -
Bequests, Legacies, Gifts in memory 296 - - - 296 1,323
Totals 14,662 - 8,370 - 23,032 13,198
Income for Specified Projects
Donations for Family Worker - - 120 - 120 120
Donations for Worship Director role - - 18,350 - 18,350 18,060
Donations for LMKM - - 15,150 - 15,150 13,585
Bellringer fund income - - 528 - 528 45
Specified collections - 1,748 - - 1,748 11,850
Donations to Organ restoration fund - - 4,486 - 4,486 10,230
Totals - 1,748 38,634 - 40,382 53,890
Other ordinary incoming resources
Gift Aid 18,332 - 2,494 - 20,825 24,032
Gift Aid Small Donation Scheme 2,025 - 122 - 2,147 701
Fees PCC 4,640 - - - 4,640 3,855
Other PCC fees Inc church hire 1,943 - - - 1,943 -
Fundraising / Social Events 450 - - - 450 -
Other income 3,646 - - - 3,646 -
Contributions to Team office 5,373 - - - 5,373 3,915
Totals 36,409 - 2,616 - 39,024 32,503
Income from ancillary trading
Photocopying income 866 - - - 866 898
Church Hall lettings 8,237 - - - 8,237 6,542
Totals 9,103 - - - 9,103 7,440
Income from investments
Interest income, net of bank charges 23 - 90 - 114 (69)
Dividend income 1,055 - 831 - 1,887 1,847
Totals 1,078 - 921 - 2,001 1,778
Grand totals 135,422 1,748 50,541 - 187,711 176,267

15

EXPENDITURE ON:

Unrestric
ted
Designa
ted
Restric
ted
Endowm
ent
This
year
Last
year
Church ministry and services
Parish Share
77,997
-
-
-
77,997
74,282
Clergy transport
520
-
-
-
520
321
Clergy telephone
504
-
-
-
504
519
Clergy Hospitality
620
-
-
-
620
304
Clergy stationery
50
-
-
-
50
100
Clergy study books and courses
479
-
-
-
479
563
Clergy computer expenses
136
-
-
-
136
211
Sum-up fees
32
-
26
-
58
40
Music
389
-
-
-
389
540
Organ and piano maintenance
85
-
12,458
-
12,543
-
Junior Church & Creche
332
-
-
-
332
134
Local Outreach
3,419
-
-
-
3,419
1,757
Expenses and fees of visitors
56
-
-
-
56
-
Gifts to volunteers
70
-
-
-
70
169
Resources for Church & Home Groups
734
-
-
-
734
910
Upkeep of services
1,479
-
-
-
1,479
2,386
Church routine maintenance
2,814
-
-
-
2,814
2,670
Refreshments and Social Events
57
-
-
-
57
112
Other sundry expenses
388
-
-
-
388
1,834
Totals
90,161
-
12,484
-
102,645
86,852
Expenditure on specified projects
Worship Director Costs
-
-
18,999
-
18,999
17,943
LMKM costs
-
-
13,400
- 13,400
20,445
Giving - Rector's discretion
-
-
817
-
817
-
Totals
-
-
33,216
-
33,216
38,388
Church management and administration
Church caretaker pay
2,639
-
-
-
2,639
3,570
Church utilities
9,961
-
-
-
9,961
4,861
Church Insurance
2,506
-
-
-
2,506
2,520
Team Office staff pay
13,434
-
-
-
13,434
12,258
Team Office supplies
777
-
-
-
777
1,609
Independent Examination fee
400
-
-
-
400
400
Team Office Utilities
892
-
-
-
892
828
Printer/Copier charges
2,432
-
-
-
2,432
1,863
Totals
33,041
-
-
-
33,041
27,909
Church Hall Expenditure
Hall-Caretaker pay
4,418
-
-
-
4,418
3,830
Hall-Bookings Manager
1,279
-
-
-
1,279
1,219
Hall- utilities
2,503
-
-
-
2,503
2,019
Hall-maintenance,cleaning & repairs
2,238
-
-
-
2,238
2,399
Totals
10,438
-
-
-
10,438
9,467
Specified receipts and collections
Mission Fund gifts
8,839
-
-
-
8,839
10,575
Pay specified Collections
-
1,748
-
-
1,748
11,850
Totals
8,839
-
-
-
10,587
22,425
Other costs
Depreciation of fixed assets
771
-
-
-
771
246
Church maintenance (Fabric Fund)
240
-
-
-
240
-
Bellringer fund expenditure
-
-
345
-
345
453
Cadley Churchyard maintenance
-
-
750
-
750
700
Totals
1,011
1,748
1,095
-
2,106
1,399
Expenditure Grand totals
143,490
1,748
46,795
-
192,033
186,440
77,997
-
-
-
77,997
74,282
520
-
-
-
520
321
504
-
-
-
504
519
620
-
-
-
620
304
50
-
-
-
50
100
479
-
-
-
479
563
136
-
-
-
136
211
32
-
26
-
58
40
389
-
-
-
389
540
85
-
12,458
-
12,543
-
332
-
-
-
332
134
3,419
-
-
-
3,419
1,757
56
-
-
-
56
-
70
-
-
-
70
169
734
-
-
-
734
910
1,479
-
-
-
1,479
2,386
2,814
-
-
-
2,814
2,670
57
-
-
-
57
112
388
-
-
-
388
1,834
90,161
-
12,484
-
102,645
86,852
-
-
18,999
-
18,999
17,943
-
-
13,400
- 13,400
20,445
-
-
817
-
817
-
33,041
-
-
-
33,041
27,909
4,418
-
-
-
4,418
3,830
1,279
-
-
-
1,279
1,219
2,503
-
-
-
2,503
2,019
2,238
-
-
-
2,238
2,399
10,438
-
-
-
10,438
9,467
8,839
-
-
-
8,839
10,575
-
1,748
-
-
1,748
11,850
8,839
-
-
-
10,587
22,425
771
-
-
-
771
246
240
-
-
-
240
-
-
-
345
-
345
453
-
-
750
-
750
700
1,011
1,748
1,095
-
2,106
1,399

143,490
1,748
46,795
-
192,033
186,440

16

Staff Costs Year to

Year to

31 Dec 2022 31

Dec 2021

£ £

Salaries (including employers NI), pension contributions 40,768 39,162

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

Employed staff roles in 2022 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 2022 2021 The number of trustees who were reimbursed was 4 4 The total amount reimbursed was: 3,911 4,088

The expenses reimbursed were: mileage, travel, hospitality and catering, telephone, broadband, study courses, prayer materials, stationery, office expenses, small gifts (not exceeding £50 each), garden waste collection, licences, Christmas service date cards.

17

TANGIBLE FIXED ASSETS

Office
Equipment
Computer
Equipment
£
£
COST
At 1 January 2022
17,762
982
Additions
3,078
-
Disposals (None)
-
-
At 31 December 2022
20,840
982
_
_
DEPRECIATION
At 1 January 2022
17,762
827
Charge for the year
616
155
Disposals (None)
-
-
At 31 December 20212
18,378
982


NET BOOK VALUE
At 31 December 2022
2
,462
0
__
______
At 1 January 2022
0
155
Total
£
18,744
3,078
-
21,822
__
18,589
771
-
19,360
_
2,462
___
155

18

INVESTMENTS
At 1 January 2022
CBF Investment Fund (Acc)
CBF Global Equity Fund (Inc)
CBF Investment Fund (Inc) at Diocese (Cadley Churchyard)
Changes to 31 December 2022
CBF Investment Fund (Acc) - revalue 31-Dec
(unrealised loss)
CBF Global Equity Fund (Inc) - revalue 31-Dec
(unrealised loss)
CBF Investment Fund (Inc) (Sav/ChCh) - revalue 31-Dec
(unrealised loss)
At 31 December 2022
Comprising:
CBF Investment Fund (Acc)
CBF Global Equity Fund (Inc)
CBF Investment Fund (Inc) at Diocese (Cadley Churchyard)
At 31 December 2022
Market
Value
£
44,993
43,538
31,642
__
120,17
3
(4,100)
(6,081)
(3,708)
_
106,284

40,893
37,457
27,934
___
106,284
No of
Shares
Cost
£
771
21,294
14,223
22,974
1,353
3,094
__
47,362
–––––
47,362
---------
771
21,294
14,223
22,974
1,353
3,094
____
47,362
Bid price

£
58.3233
3.0611
23.3867
53.008
2.633
20.65
53.008
2.633
20.65

19

Income Accruals and Debtors
Amounts falling due within one year:
Gift aid recoverable - Main Fund
Gift aid recoverable – Specifed funds
Photocopying charges outstanding (St
George's and St John the Baptist)
Anglican fees October to December
Contributions to admin costs
Other debtors incl prepayments
Christmas collections
Contributions to Christmas publicity
Expense Accruals and Creditors
Amounts due within one year:
Accounts Independent Examination
Employment costs outstanding – Tax and NI
Specifc income to be paid out
Others (incl gas, electricity, printer charges,
team utilities)
Christmas expenses
Staf Christmas gifts
31 Dec 22
£
1,945
285
-
-
-
-
810
75
______
3,115
______
31 Dec 22
£
400
954
-
2255
400
258
______
4,267
31 Dec 21
£
1,664
466
595
1,095
1,999
1,866
-
-
______
7,685
______
31 Dec 21
£
400
586
90
1,861
462
-
______
3,399

20

ANALYSIS OF NET ASSETS BY ANALYSIS OF NET ASSETS BY
FUND
STATUTORY Design Restric Endowm
FORMAT Unrestricted ated ted ent 2022 2021
£ £ £ £ £ £
12,4 12,44 20,76
The Main Fund 47 7 5
35,000 35,00 35,00
Fabric Fund 0 0
Youth and Family 19,40 19,25
Worker 19,407 7 6
11,46 10,59
Worship Director 11,465 5 6
Love Marlborough Kids
Meals 8,073 8,073 5,632
30,36 37,73
Organ restoration fund 30,369 9 8
Misc Restrcted
Reserves 7,553 7,553
Cap Res – Future 65,270 65,27 75,45
Projects 0 1
Bellringers' Fund 957 957 774
Cadley Churchyard Inv 27,93 31,64
Fund 27,934 4 2
Cadley Churchyard
Deposit 6,507 6,507 6,335
––––––
–––––––– ––––––– ––––––– ––––––– –––––––
100,270 224,9 243,1
12,447 84,332 27,934 82 94
––––––
–––––––– ––––––– –––––– ––––––– –––––––
Comprising:
Fixed Assets 2,463 2,463 155
78,349 106,2 120,1
Investments 27,934 83 73
Current Assets -
Debtors 2,830 285 3,115 7,686
Current Assets - Short 12,47 11,48
term deposits 5,219 7,256 5 6
Current Assets - Cash 104,9 107,0
at bank and in hand 7,873 19,458 77,582 13 93
Current Liabilities - (3,47 (4,26 (3,39
Creditors & Accruals 5) (791) 6) 9)
––––––
–––––– ––––––– –––––––– –––––– ––––––
12,44 100,27 224,9 243,1
Total 7 0 84,332 27,934 82 94
–––––– –––––– ––––––– –––––––– –––––– ––––––

22