## **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 2022 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 2022 ## 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 Sandra Frohnsdoff (from April) Elected Members: Mrs Anne Andersen (until April) Mr Mike Corke (from April) Mrs Sandra Frohnsdorff Mr Tony Gent Mrs Sheila Johnson Mr Tim Knibbs (from April) Mr John Philpot (Hon.Treasurer) Mrs Sue Rochefort In 2022, the PCC met seven 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 local causes such as Bexhill Foodbank and overseas Missions too. We enjoy links with Little Common Primary School. ## **FABRIC REPORTS** **Church:** Minor repair works continue to become necessary in the church and are usually undertaken by church members. 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 the valley gutters, drains, downpipes and hoppers are cleared, our current contractor being Harmer Builders. 2 In May a full electrical test of the church fixed wiring installation for the Quinquennial Inspection was undertaken by Walco, and subsequent work was completed in October. MDS Com tested and completed work on the Lightning Conductor in June. Battery and pads were renewed on the defibrillator mounted on the outside wall of the hall; it is now registered on the Heartstart Register run by the British Heart Foundation. In August a Quinquennial Inspection took place on the church. In 2023 we will be attending to the defects as mentioned – mainly to the roof. The LED church uplights have been replaced also a new time clock for the heating. The organ and piano are regularly tuned. In December, new LED floodlighting was installed to the existing cabling in the churchyard. We are grateful to all who help in the small ways throughout the year, especially the Flower Guild and other helpers who decorate our church week by week, particularly at Festival times. David and Bronwyn Smith keep the church clean, tidy. **Grounds:** Graham Austin continued to cut the Garden of Remembrance grass once a month during the summer. Chris Livings maintains the grounds around the hall. In the summer, Doone Ellerton handed over to Simon Briggs who now looks after the rose bushes and small borders leading up to the church, and with his wife, Heather, keep the paths around the church clear of fallen leaves. Rother District Council cuts the graveyard grass. Thanks to Jim Knight who painted the two benches on the south side of the church. **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 Harmer Builders clear the gutters and drains. Angela Lucas is currently employed to clean the hall. Carol Gent & Steve Whiting ## **Review of the year** ## **CHURCH ATTENDANCE** There are 149 people on the Church Electoral Roll, of whom 114 are resident and 35 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: We continue to hold a Holy Communion Service at 8am every Sunday, followed at 10am by either Holy Communion, Morning Worship or All Age Worship services. On 4[th] March, many travelled to King’s Church in Hastings to hear the Rt Revd Justin Welby, Archbishop of Canterbury. We were once again able to follow our usual custom of distributing daffodils on Mothering Sunday and the banner made by the Frais family was again displayed. Small crosses were also distributed on Palm Sunday. _Junior Church_ meets for three Sunday mornings a month during term-time, led by Bronwyn Smith and Sharon Livings. Canon James Clarke preached and led at several services. In June we decorated the hall and church with bunting and Royal Memorabilia as we celebrated the Platinum Jubilee of our late Queen, Elizabeth II. Many enjoyed a special lunch, cake and a toast with something fizzy. In September, a very different mood, as our Queen had died. We marked this with a special photograph of Her Majesty together with an official ‘Book of Remembrance’ where people were given the opportunity to leave a condolence message in an official ‘Book of Remembrance’ The church was decorated for _Harvest Festival_ followed by lunch. On Remembrance Sunday a 3 service for the _Royal British Legion_ was held with the Deputy Lord Lieutenant, Simon Corello, JP 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, these were well supported following the last two restricted years. Christmas Eve & Christmas Day services also took place. Great use is made of the screen at our 10am service, and people have continued to watch pre-recorded services on Youtube. Refreshments are served following the 10am service and after the Candles by Candlelight Service. A collection basket is in regular use for Bexhill Food Bank and is now back in the hall foyer. Midweek: The Ark Coffee Lounge continues to offer coffee and fellowship for both church members and visitors on Tuesday and Thursday mornings. In March the World Day of Prayer was hosted by St Martha’s Church, Little Common. Women’s Fellowship, now named Meeting point, holds monthly meetings on a Friday afternoon. Stepping Stones, as attendance dwindled, wound up its remarkable work over many years. During the Autumn, three classes of Year 1 children (aged 5-6) visited the church from Little Common School, and in December the school held four carol services for Years 3-6. Due to adverse weather conditions the toddler carol service was cancelled. We produce over 400 magazines over 10 months, many are delivered and others taken from church or the hall. An edited version is posted on the church website. Books made available for £1 during the year were War and Faith (D Stephens), Our Faithful Queen (Catherine Butcher), God’s Secret Listener (John Butterworth), Pilgrim’s Progress (John Bunyan), The Principles of Theology (Griffith Thomas), and The Gift (Glen Scrivener). During 2022, the Rector convened a Lent Course on Luke (Hope Explored), a Summer Series on Acts (Acts for Today), and an Advent Course on Zechariah (Visions of the King). Heart & Soul, a group for men met periodically during the year. In November there was an inaugural meeting of ‘Focus’, a new study group for ladies. Following the war in Ukraine, over £2,000 for the Disasters Emergency Committee, and weekly prayer meetings have been held throughout the year. We remain part of Three Churches of Little Common, Churches Together in Bexhill and the Sussex Gospel Partnership. During the year, we welcomed in baptism Brodie Barnard, Charlotte Bryant, Jess Macdonald, Tyce Mepham and Holly Miller. But we also said goodbye to Jill Burfield, Marianne Gamester, Gordon Monk, Jean Pearson, Bruce Turner and John Woodger whom the Lord took to be with him in glory. We thank God for His faithfulness to us during 2022 and resolve to be faithful to Him during 2023. ## **FINANCIAL REVIEW** Our income was again better this year than we had expected at the start of 2022. This was mainly due to a significantly higher level of one-off donations and greater use of the hall. Regular giving was also encouragingly up from the previous year. Again, thanks to all members who contributed so generously. Expenditure was just a little higher than we anticipated. The overall effect was a surplus for the year of £20,000 and we were able to transfer £18,000 to our deposit account. However, we have now to face expenditure of some £30,000 on the church roof, following the quinquennial report. This causes us to expect a shortfall for 2023 of some £35,000. We cannot necessarily expect a repeat of the one-off factors in 2022 but we are in the fortunate position of being able to pay for the roof repairs. _But each pound can be spent only once....._ 4 ## **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON** **Registered Charity no. 1135040** ## **FINANCIAL STATEMENTS** **For the year ended 31 December 2022** ||**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 2022** |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 2022
**Total funds carried forward at 31 December 2022**|**TOTAL**
TOTAL
Unrestricted
Restricted
**FUNDS**
FUNDS
Funds
Funds
**2022**
2021
£
£
**£**
£
94,469
6,476
**100,945**
85,974
4,467
-
**4,467**
3,995
30,855
-
**30,855**
14,484
964
-
**964**
32
-
-
**-**
1,033| |---|---| ||130,755
6,476
**137,231**
105,518| ||-
-
**-**
-
103,983
6,476
**110,459**
99,101
6,758
**6,758**
6,017| ||110,741
6,476
**117,217**
105,118| ||20,014
-
**20,014**
400| ||-
-
**-**
-
-
-
**-**
-
-
-
**-**
-
20,014
-
**20,014**
400
1,192,607
-
**1,192,607**
1,192,207| ||1,212,621
-
**1,212,621**
1,192,607| Page 2 ## **PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040** ## **BALANCE SHEET AT 31 DECEMBER 2022** |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**|**3,271**
**80,791**
**16,207**|**2022**
**£**
**1,115,370**
**1,115,370**





**97,251**
**1,212,621**
**1,212,621**
-
**1,212,621**
**1,212,621**|2021
£
1,115,370| |---|---|---|---| ||||1,115,370
2,955
61,827
13,933| ||**100,269**
**3,018**||78,715
1,478| ||||77,237| ||||1,192,607| ||||1,192,607| ||||-
1,192,607| ||||1,192,607| Approved by the Parochial Church Council on 22 March 2023 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 2022** ## **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 2022** ## **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 2022** ## **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
**2022**
2021
£
£
**£**
£
53,895
**53,895**
47,243
5,062
6,476
**11,538**
7,599
18,119
**18,119**
16,114
17,393
**17,393**
15,018| |---|---| ||94,469
6,476
**100,945**
85,974| ||4,467
**4,467**
3,995| ||4,467
**4,467**
3,995| ||30,426
**30,426**
13,561
130
**130**
665
299
**299**
258| ||30,855
**30,855**
14,484| ||964
**964**
32| ||964
**964**
32| ||1,033| ||1,033| ||| ||130,755
6,476
**137,231**
105,518| 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 2022** |**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
**2022**
2021
£
£
**£**
£
228
546
**774**
877
373
**373**
456
56
5,557
**5,613**
1,733| |---|---| ||284
6,476
**6,760**
3,066
70,729
**70,729**
70,430
1,990
**1,990**
1,885
4,726
**4,726**
4,570
2,832
**2,832**
2,732
4,862
**4,862**
5,582
6,852
**6,852**
1,108
1,133
**1,133**
437
810
**810**
735
3,008
**3,008**
2,539
6,757
**6,757**
6,017| ||103,983
6,476
**110,459**
99,101| ||6,758
**6,758**
6,017| ||6,758
**6,758**
6,017| ||| ||110,741
6,476
**117,217**
105,118| 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 2022** ## **4 Staff costs** Wages and salaries |**2022**|2021| |---|---| |**£**|£| |**6,801**|6,416| **5 Fixed Assets Tangible fixed assets** |**Cost or valuation**
At 1 January 2022
Additions
Disposals
Revaluation
At 31 December 2022
**Depreciation**
At 1 January 2022
Provided in the year
Disposals
At 31 December 2022
**Net book amounts**
**At 31 December 2022**
At 31 December 2021|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 2022** |**6 Debtors**
Income tax recoverable
Prepayments and accrued income
**7 Creditors: amounts falling due within one year**
Accruals
**8 Statement of funds**|**2022**
2021
**£**
£
**3,271**
2,955
-
-| |---|---| ||**3,271**
2,955| ||**2022**
2021
**£**
£
**3,018**
1,478| ||**3,018**
1,478| ||| |**Unrestricted Fund**
General fund
**Restricted Funds**
Specific donations
**Total funds**|Bal b/fwd
Income
Expenditure
Transfers,
**Bal c/fwd**
1 Jan 2022
other gains **31 Dec 2022**
and losses
£
£
£
£
**£**
1,192,607
130,755
(110,741)
-
**1,212,621**| |---|---| ||1,192,607
130,755
(110,741)
-
**1,212,621**| ||-
6,476
(6,476)
-
-| ||-
6,476
(6,476)
-
-| ||| ||1,192,607
137,231
(117,217)
-
**1,212,621**| Page 9 ## **Independent examiner’s report To the PCC of St Mark’s Church, Little Common For the year ended 31 December 2022** This is my report to the PCC of St Mark’s, Little Common on the financial statements for the year ended 31 December 2022, 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 22 March 2023 Page 10