## **St Mark’s Parish Church** Little Common, Bexhill-on-Sea, East Sussex _Registered Charity No. 1135040_ ## Annual Report and Financial Statement ## of the ## Parochial Church Council for the year ended 31[st] December, AD 2021 Rector: The Reverend Jonathan Frais St Mark’s Rectory, 11 Coverdale Avenue, Bexhill-on-Sea, East Sussex, TN39 4TY ## Independent Examiner: Mr David Allen 5 Mulberry Close Bexhill on Sea, East Sussex, TN39 4RX ## Bankers: The Co-operative Bank p.l.c. PO Box 250, Delf House, Southway, Skelmersdale WN8 6WT www.stmarkslittlecommon.co.uk 1 Parochial Church Council of St Mark’s, Little Common _Registered Charity No. 1135040_ ## Annual Report 2021 ## Administrative information . During the year the following served as members of the Parochial Church Council (PCC) Rector: The Reverend Jonathan Frais Churchwardens: Mrs Carol Gent Mr Steve Whiting Representatives on Deanery Synod: Mrs Carol Gent Mrs Doone Ellerton Mrs Ruth Frais Mrs Liz Wilkins (until July) Elected Members: Mrs Anne Andersen Mr Mike Corke (from April) Mrs Sandra Frohnsdorff (from April) Mr Tony Gent Mrs Sheila Johnson Mr Tommy Mack (until April) Mr John Philpot (Hon. Treasurer) Mrs Sue Rochefort C0opted member: Mr Mike Corke In 2021, the PCC met five times. The PCC has complied with section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults). Purpose St Mark’s exists to share the gospel of Christ which reveals the saving love of God. In being the parish church in Little Common, we serve the local population by providing a place of Christian assembly to the glory of God (for those in and outside the parish) where his word is heard. Method We spread the gospel by welcoming everyone to our services shaped by varied Bible teaching throughout the Christian year. We maintain buildings as fit for use, offer pastoral care, and respond to the needs of other charities and people overseas. Benefit We exist to change lives by presenting Jesus Christ and building faith, hope and love in believing hearts. We offer the community a modern hall with spacious car park both of which are well used. A defibrillator is installed outside the hall. We give hospitality to both Guide and Scout groups. We support numerous local causes such as Foodbank, Street Pastors, Family Support Work, and overseas Missions. We enjoy links with Little Common Primary School. ## **FABRIC REPORTS** **Church:** As with any older building, minor repair works are undertaken in the church. Routine maintenance also takes place. This includes twice yearly servicing of the intruder alarm by Holts Security and an annual service of the fire extinguishers by Trafalgar Fire. Three times a year BG Environmental Services clear the valley gutters, drains, downpipes and hoppers. The organ and piano have been tuned. In August, the sound-desk developed a sudden fault and was 2 out of action for several weeks whilst it was repaired. A thank you to all readers, intercessors and members of the choir who manfully raised their voices to "provide business as usual" in its absence. We are grateful to all who help in the small ways throughout the year, the ladies who attend to the Communion Linen, the Flower Guild and other helpers who decorate our church week by week and especially at Festival times. David and Bronwyn Smith keep the church clean, tidy. We continue to follow all government guidelines regarding Covid-19. **Grounds:** Graham Austin continued to cut the Garden of Remembrance grass once a month during the summer. Chris Livings maintains the grounds around the church and hall. Doone Ellerton looks after the rose bushes and small borders leading up to the church – thank you. Rother District Council cuts the graveyard grass. **Hall:** Regular maintenance and servicing is undertaken: Tormax (front doors); Gartec (lift); Airtight Security (intruder and fire alarms); Trafalgar Fire (fire extinguishers). Annual maintenance on the boilers and other plumbing issues, as they arise, are dealt with by Dale Saunders (a local heating engineer), and BG Drains clear the gutters and drains. Angela Lucas is currently employed to clean the hall. Covid-19 guidelines continued to be observed. Carol Gent & Steve Whiting ## **Review of the year** ## **CHURCH ATTENDANCE** There are 147 on the Church Electoral Roll, of whom 113 are resident and 34 are not resident in the Parish. The average Sunday attendance (sampled in October) was a total of 90 adults and children across both services. ## **EVENTS** Sundays: Lockdown Three meant that the church was open for private prayer (but without services for five Sundays (17[th] January to the 14[th] February) and thereafter various restrictions were in place. We were unable to follow our usual custom of distributing daffodils on Mothering Sunday but the flower ladies decorated the church and a banner was made by the Frais family. Small crosses were available on Palm Sunday and small Easter eggs were donated for collection on Easter Day. _Junior Church_ was able to start again in on 2[nd] May, meeting for three Sunday mornings a month during term-time, led by Bronwyn Smith and Sharon Livings. A collection basket was in regular use for _Bexhill Foodbank_ . The church was decorated for _Harvest Festival_ followed by lunch. No Harvest gifts were able to be donated, but cash donations were given to _Tearfund_ . In November a cash collection (instead of toys) was taken for _Family Support Work_ . On Remembrance Sunday a service for the _Royal British Legion_ was held with the Mayor of Bexhill in attendance; this was followed by the laying of wreaths at the War Memorial on Little Common roundabout. In December, we held Carols by Candlelight and a Christingle Service. With the rising of cases of the new Covid variant ‘omicron’, both services were by ticket only but were well attended. Christmas services also took place. Between lockdowns in 2020, the Sunday 9.30am and 11am services were combined to offer a 10am service, together with the 8am Prayer Book Communion. In July 2021 this format was ratified by the PCC. The 10am service brings together (from the 9.30am service) modern language texts and Junior Church and (from the 11am service) the choir, a liturgy based on the Prayer Book, and use of eagle lectern and pulpit. 3 In addition, greater use is made of the screen (a development from the weeks when we were unable to issue paper copies of the service) and people have continued to watch pre-recorded services on Youtube. Also offered online was Sunday Evensong by Zoom (7[th] March to 6[th] June). Midweek: following the Lockdown period the _Ark Coffee Lounge_ re-opened on Tuesdays (from 31[st] August) and then Thursdays too (from 4[th] November) providing coffee and fellowship for both church members and visitors. Whilst we remained in a pandemic situation, there was no _World Day of Prayer_ this year. Once Government restrictions were eased (and following national guidelines), the Women’s Fellowship restarted on 10[th] September under the name of _Meeting Point_ - this has become a very popular group with over forty ladies attending each meeting. _Stepping Stones_ , a group for bereaved men and women also restarted in the autumn. Over 23[rd] to 25[th] November, three classes of Year 1 children (aged 5-6) visited the church from Little Common School, followed by four carol services for Years 3-6 over Tuesday 7th and Wednesday 8[th] of December. A toddler carol service was held on 13[th] December. As another way of keeping in touch, the Magazine continues to be produced ten times a year - around four hundred magazines of each edition are either taken or delivered (and an edited version is posted on the website). Books made available for £1 during the year were The Forgotten Cross (Gatiss), Your Verdict on the Empty Tomb (Grieve), Beyond the ‘Big C’ (Jeremy Marshall), Where is God in a Messed-Up World? (Carswell), Holiness (Ryle), Willing but weak (Williams), Through gates of splendour (Elliot), and Authority and Joy (Stott, Ferguson, with an introduction by Don Cormack) During 2021, the Rector delivered teaching online on the texts we use as liturgy called ‘Words of Life’ (four sessions from January 20[th] ) and a Lent Course online called ‘Re-set’ (five studies on John 14-17 from 24[th] February). Later, and ‘in person’, he led a Summer Series on Christian Foundations (eight sessions from 10[th] May) – followed by the Confirmation in Eastbourne of Tim and Angela Knibbs on 6[th] July - and an Advent Course on ‘The Return of Christ’ from 2 Peter and Jude (six classes in November and December). Monthly Prayer Meetings were re-established in September with attendance between 2 and 10. During the year, we welcomed in baptism Angela Knibbs, Amos Nikhil, Cooper Leake and Frances Werrett. But we also said goodbye to Keith Pearson, Beryl Copnall, Peter and Mary Allen, Peter Reeves, David Rossiter, Annie Tarbert, Dennis French, Bill Beattie, Mary Colson, Betty Ralph and Betty Hitchman whom the Lord took to be with him in glory. We thank God for his mercies past and trust him for all that is to come. Throughout the coronavirus pandemic, God has taught us to find him as our refuge and strength, to be a community of hope and our peace, and to grow in His grace and knowledge of His will. ## **FINANCIAL REVIEW** Our income held up better than we expected at the start of the year. This was greatly helped by a number of generous one-off gifts. Thank you to all members who have contributed to our running costs. Overall there was a net surplus of £400. Small, but much better than the deficit we budgeted for. This meant that we did not have to draw down our cash on deposit this year. We shall shortly have the five-year inspection of the fabric of the church. This almost always requires expenditure on maintenance of what is a 180 year old building. We receive no outside help with this expenditure - it all falls on us, the congregation. Next year’s financial result is likely to be a deficit. John Philpot 4 ## **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON** **Registered Charity no. 1135040** ## **FINANCIAL STATEMENTS** **For the year ended 31 December 2021** ||**Index**| |---|---| |**Page 2**|**Statement of Financial Activities**| |**Page 3**|**Balance Sheet**| |**Pages 4 - 9**|**Notes to the Financial Statements**| |**Page 10**|**Independent Examiner's Report**| ## **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021** |Notes
**Income**
Donations and legacies
2a
Charitable activities
2b
Other trading activities
2c
Investments
2d
Other receipts
2e
**Total income**
**Expenditure**
Raising funds
Charitable activities
3a
Other trading activities
3b
**Total expenditure**
**Net income**
**Transfers between funds**
**Other recognised gains / (losses)**
Gains / (losses) on revaluation of fixed assets
Other gains / (losses)
_Reconciliation of funds_
**Net movement in funds**
Total funds brought forward at 1 January 2021
**Total funds carried forward at 31 December 2021**|**TOTAL**
TOTAL
Unrestricted
Restricted
**FUNDS**
FUNDS
Funds
Funds
**2021**
2020
£
£
**£**
£
84,588
1,386
**85,974**
71,280
3,995
-
**3,995**
4,697
14,484
-
**14,484**
9,685
32
-
**32**
331
1,033
-
**1,033**
2,342| |---|---| ||104,132
1,386
**105,518**
88,335| ||-
-
**-**
-
97,715
1,386
**99,101**
99,410
6,017
**6,017**
6,537| ||103,732
1,386
**105,118**
105,947| ||400
-
**400**
(17,612)| ||-
-
**-**
-
-
-
**-**
-
-
-
**-**
-
400
-
**400**
(17,612)
1,192,207
-
**1,192,207**
1,225,268| ||1,192,607
-
**1,192,607**
1,207,656| Page 2 ## **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040** ## **BALANCE SHEET AT 31 DECEMBER 2021** |Notes
**Fixed assets**
Tangible fixed assets
5
**Total fixed assets**
**Current assets**
Debtors
6
Short term deposits
Cash at bank and in hand
Creditors: amounts falling due within one year
7
**Net current assets**
**Total assets less current liabilities**
**NET ASSETS**
**Funds**
8
**Restricted funds**
**Unrestricted funds**|**2,955**
**61,827**
**13,933**|**2021**
**£**
**1,115,370**
**1,115,370**
**77,237**
**1,192,607**
**1,192,607**
-
**1,192,607**
**1,192,607**|2020
£
1,115,370| |---|---|---|---| ||||1,115,370
3,099
61,794
14,663| ||**78,715**
**1,478**||79,556
2,719| ||||76,837| ||||1,192,207| ||||1,192,207| ||||-
1,192,207| ||||1,192,207| Approved by the Parochial Church Council on 2 March 2022 and signed on its behalf Rev'd Jonathan Frais J D Philpot Chairman Treasurer The accompanying notes form part of these financial statements. Page 3 **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1. Accounting policies** ## **a Accounting convention** The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current (2015) SORP, Accounting and Reporting by Charities SORP (FRS 102). The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. The financial statements 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 affiliation to another body, nor those which are informal gatherings of church members. ## **b Funds accounting** Funds held by the PCC are: _Unrestricted funds_ - general funds which can be used for PCC ordinary purposes. _Restricted funds_ - donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund. ## **c Income** All income is accounted for without deduction for any costs of receivabilty, is recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably. ## **Donations** _Planned giving_ receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intent to donate. _Collections_ are recognised when received. _Income tax_ recoverable is recognised when the income to which it is attached is recognised. _Legacies_ are recognised when the formal offer in writing of the gift is received by the PCC. ## **Charitable activities** _Fees_ are recognised when received. ## **Other trading activities** All such income is recognised when received. ## **Investments** Interest entitlements are accounted for as they accrue. Page 4 **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **d Expenditure** Expenditure is accounted for on an accruals basis and accounted for gross. ## **Church Activities** The diocesan parish contribution is accounted for when paid. Any parish contribution 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. ## **e Fixed Assets** ## _**Tangible fixed assets**_ Consecrated and beneficed property of any kind is excluded from the accounts by s.10(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 as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2006 there is insufficient cost information available and therefore the cost of such assets is not shown in the financial statements. All expenditure on consecrated or beneficed buildings and individual items costing under £1,000 is written off in the year it is incurred. ## _**Depreciation**_ Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are: |Fixtures and fittings|25% straight line| |---|---| |Computer equipment|30% straight line| No depreciation is provided on freehold property as it is the PCC's policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value. ## _**Investments**_ Investments are stated at market value at the balance sheet date. ## **f 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 might prove uncollectible. Short-term deposits include cash held on deposit either with the CBF Church of England Funds or the bank. Page 5 **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **2 Income** |**a**
_Donations and legacies_
Planned giving
Collections at services
Sundry donations
Income tax recoverable
Legacies
**b**
_Charitable activities_
Fees for weddings and funerals
**c**
_Other trading activities_
Church hall lettings
Car park rent
Parish magazine advertisements
**d**
_Investments_
Interest
**e**
_Other receipts_
Staff furlough grant|**TOTAL**
TOTAL
Unrestricted
Restricted
**FUNDS**
FUNDS
Funds
Funds
**2021**
2020
£
£
**£**
£
47,243
**47,243**
46,619
6,213
1,386
**7,599**
4,877
16,114
**16,114**
3,037
15,018
**15,018**
11,747
5,000| |---|---| ||84,588
1,386
**85,974**
71,280| ||3,995
**3,995**
4,697| ||3,995
**3,995**
4,697| ||13,561
**13,561**
8,572
665
**665**
765
258
**258**
348| ||14,484
**14,484 **
9,685| ||32
**32 **
331| ||32
**32 **
331| ||1,033
**1,033**
2,342| ||1,033
**1,033**
2,342| ||| ||104,132
1,386
**105,518**
88,335| Page 6 ## **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2021** |**3 Expenditure**
**a**
_Charitable activities_
Missionary and charitable giving
Local
National
Overseas
Ministry costs:
Diocesan parish contribution
Wedding and funeral fees payable to the Diocese
Other clergy costs
Insurance
Church running expenses
Church maintenance
Upkeep of services
Upkeep of church and hall gardens
Parish magazine and other printing, telecoms.
Church hall running costs (part)
**b**
_Other trading activities_
Church hall running costs (part)|**TOTAL**
TOTAL
Unrestricted
Restricted
**FUNDS**
FUNDS
Funds
Funds
**2021**
2020
£
£
**£**
£
180
697
**877**
2,462
456
**456**
155
1,500
233
**1,733**
806| |---|---| ||1,680
1,386
**3,066**
3,423
70,430
**70,430**
67,890
1,885
**1,885**
2,411
4,570
**4,570**
4,431
2,732
**2,732**
2,680
5,582
**5,582**
4,759
1,108
**1,108**
2,154
437
**437**
1,334
735
**735**
1,275
2,539
**2,539**
2,516
6,017
**6,017**
6,537| ||97,715
1,386
**99,101**
99,410| ||6,017
**6,017**
6,537| ||6,017
**6,017**
6,537| ||| ||103,732
1,386
**105,118**
105,947| Page 7 8 **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **4 Staff costs** Wages and salaries |**2021**|2020| |---|---| |**£**|£| |**6,416**|6,073| |**5 Fixed Assets**
**Tangible fixed assets**
**Cost or valuation**
At 1 January 2021
Additions
Disposals
Revaluation
At 31 December 2021
**Depreciation**
At 1 January 2021
Provided in the year
Disposals
At 31 December 2021
**Net book amounts**
**At 31 December 2021**
At 31 December 2020|Freehold land
Church
**TOTAL**
and buildings
equipment
£
£
**£**
1,115,370
57,159
**1,172,529**
-
-
-
-
-
-
-
-
-| |---|---| ||1,115,370
57,159
**1,172,529**| ||-
57,159
**57,159**
-
-
-
-
-
-| ||-
57,159
**57,159**| ||| ||1,115,370
-
**1,115,370**| ||| ||1,115,370
-
1,115,370| The freehold land and buildings comprise the Church Hall situated in Green Lane. The balance sheet figure represents its value for insurance purposes at 1 January 2010, following a major redevelopment. The PCC considers this to be a fair estimate of the current value in use of the property. Page 8 ## **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2021** ## **6 Debtors** |**6 Debtors**|| |---|---| |Income tax recoverable
Prepayments and accrued income
**7 Creditors: amounts falling due within one year**
Accruals|**2021**
2020
**£**
£
**2,955**
3,099
-
-| ||**2,955**
3,099| ||**2021**
2020
**£**
£
**1,478**
2,719| ||**1,478**
2,719| ## **8 Statement of funds** |**Unrestricted Fund**
General fund
**Restricted Funds**
Specific donations
**Total funds**|Bal b/fwd
Income
Expenditure
Transfers,
**Bal c/fwd**
1 Jan 2021
other gains
**31 Dec 2021**
and losses
£
£
£
£
**£**
1,192,207
104,132
(103,732)
-
**1,192,607**| |---|---| ||1,192,207
104,132
(103,732)
-
**1,192,607**| ||-
1,386
(1,386)
-
-| ||-
1,386
(1,386)
-
-| ||| ||1,192,207
105,518
(105,118)
-
**1,192,607**| Page 9 ## **Independent examiner’s report To the PCC of St Mark’s Church, Little Common For the year ended 31 December 2021** This is my report to the PCC of St Mark’s, Little Common on the financial statements for the year ended 31 December 2021, set out on pages 1 to 9. ## **Respective responsibilities of trustees and examiner** The PCC members are responsible for the preparation of financial statements and you consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. It is my responsibility to: 1. examine the accounts under section 145 of the Charities Act, 2. follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and 3. state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the requirements: - a. to keep accounting records in accordance with section 130 of the Charities Act; and - b. to prepare accounts which accord with the accounting records and comply with the requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed……………………………………………….. David Allen 5 Mulberry Close Bexhill-on-Sea East Sussex TN39 4RX ## Date 2 March 2022 Page 10