Independent examiner’s report To the PCC of St Mark’s Church, Little Common For the year ended 31 December 2024
This is my report to the PCC of St Mark’s, Little Common on the financial statements for the year ended 31 December 2024, 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:
-
examine the accounts under section 145 of the Charities Act,
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follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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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:
-
which gives me reasonable cause to believe that, in any material respect, the requirements:
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a. to keep accounting records in accordance with section 130 of the Charities Act; and
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b. to prepare accounts which accord with the accounting records and comply with the requirements of the Charities Act
have not been met; or
- 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: 19 March 2025
Page 10
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 2024
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
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Registered Charity No. 1135040
Parochial Church Council of St Mark’s, Little Common
Annual Report 2024
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 Sandra Frohnsdorff
Elected Members:
Mr Mike Corke Mr Tony Gent Mrs Sheila Johnson Mr Tim Knibbs Mr John Philpot (Hon.Treasurer) Mrs Sue Rochefort
In 2024, the PCC met six 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 who calls us to “repent and believe the both good news” (Mark 1:15) and who builds 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 Guide and Scout groups. We support local causes such as Bexhill Foodbank and overseas Missions. We enjoy links with Little Common Primary School.
FABRIC REPORTS
Church: Minor repair works continue to become necessary in the church and we are grateful for the willingness of church members to undertake these tasks. Routine maintenance also takes place. This includes twice yearly servicing of the intruder alarm by Airtight Security and an annual service of the fire extinguishers by Coastline Fire Protection. Three times a year the valley gutters, drains, downpipes and hoppers are cleared, our current contractor being Harmer Builders. The defibrillator mounted on the outside wall of the hall is registered with Heartstart which is run by the British Heart Foundation.
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.
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David and Bronwyn Smith keep the church clean and tidy.
Grounds: Chris Livings maintains the grounds around the hall and has taken over the grass cutting of the Garden of Remembrance. Work to the hand rails up to the Garden of Remembrance and paving slabs is now complete. Simon Briggs 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.
Hall: Regular maintenance and servicing is undertaken: Tormax (front doors); Gartec (lift); Airtight Security (intruder and fire alarms); Coastline Fire Protection (fire extinguishers). Annual maintenance on the boilers and other plumbing issues as they arise, are dealt with by Ben Hanlon (a local heating engineer), the three hall boilers have been replaced and Harmer Builders clear the gutters and drains. PAT testing is underway, to be completed early in 2025. Following a Fire Safety Inspection, all matters raised are well in hand.
Angela Lucas is currently employed to clean the hall.
Carol Gent & Steve Whiting
Review of the year
CHURCH ATTENDANCE
Following a complete review there are 122 on the Church Electoral Roll, of whom 105 are resident and 17 are not resident in the Parish. The average Sunday attendance (sampled in October) was a total of 100 adults and children across both services.
EVENTS
National: the plans of the General Synod of the Church of England to introduce stand-alone services for same-sex couples continues to make slow progress. A majority of the Bishops are in favour of changing our historic teaching on marriage as between a man and a woman. Nevertheless, they also want to accommodate the call of over two thousand clergy to have a separate section in the C of E where biblical ethics may thrive. But, so far, each offer of the Bishops of how this can be arranged has failed to offer the degree of separation required for a distinctive and permanent witness to biblical norms. Dissenting clergy are represented by The Alliance, a network of networks, which includes the Church of England Evangelical Council which, in turn, includes Church Society, of which St Mark’s is a Partner Church (in upholding the foundational teaching of the Thirty-Nine Articles of Religion).
Sundays: We continue to hold a Holy Communion Service at 8am every Sunday, followed at 10am by either Holy Communion, Morning Worship or - six times a year - a Parade Service.
We were once again able to follow our usual custom of distributing daffodils on Mothering Sunday. Small crosses were distributed on Palm Sunday and Easter Eggs on Easter 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 and other clergy helped at the 8am services. A service of Holy Communion was held on Ash Wednesday.
The church was decorated for Harvest Festival followed by a shared lunch.
On Remembrance Sunday an earlier service for the Royal British Legion was held with local dignitaries in attendance, this was followed by the Act of Remembrance at 11am and 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. 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 prerecorded 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 in the hall foyer.
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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 Mark’s. Meeting Point holds monthly meetings on a Friday afternoon for ladies. Focus, a study and fellowship for ladies, meets monthly in the Ark on a Thursday afternoon.
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. A Toddler Group service also took place in December.
We produce over 400 magazines (ten editions each year). Many are delivered and others taken from church or the hall. An edited version is posted on the church website. The website is maintained by CPO 123, and is updated regularly.
Books made available for £1 during the year were Right with God (M Reeves), Finding Mercy on the Way of Sorrow (R Ham; for Lent), Compelling Stories from the Killing Fields (D Cormack; this book distributed free); Road Map to Jesus (A Chalmers) Courage Persistence Joy (L Gatiss), How to see life: a guide in 321 (Glen Scrivener), Have you ever wondered? (Bannister / Matthews), On Birth and On Death (T Keller), Sing in Exultation (J Landry; for Advent)
During 2024, the Rector led Bible Studies on Jude, Jeremiah, Ruth and James with James Clarke leading us through Lent (‘Journey to the Cross’). Heart & Soul, a group for men, met periodically during the year.
Money continues to be raised for good causes such as at Remembrance (for the British Legion) and Christingle (for Chestnut Tree Hospice).
Prayer meetings for the people and churches of Ukraine and other troubled areas were held most weeks.
We remain part of Three Churches of Little Common, Churches Together in Bexhill and the Sussex Gospel Partnership.
During the year, we welcomed visitors including the Bishop of Lewes, Will Hazlewood (for a midweek Confirmation); the Bishop of Ebbsfleet, Rob Munro; mission partners Robin and Lorna Mangles and Kevin and Jennifer Stebbings; and (at 8am) Bishop Nicholas Reade and Canon Edward Bryant.
We also welcomed in baptism Anok Nikhil Jose.
But we said goodbye to those whom the Lord took to be with him in glory including Adrianne Bowles, Ted Brooks, Jean Clarke, Tony Field, Terry Furness, Tony Groves, Sue Harvey, Tony Horne, Margery Peacock, Derek Peddie, Peter Reeves, and Liz Wilkins.
We thank God for His faithfulness to us during 2024 and pray that we will remain faithful to Him during 2025.
FINANCIAL REVIEW
Our income, as shown on page 6 of the accounts, was well up on the previous year. It is good to see hall lettings increase by some 25% but the really significant figure was in the legacies, which included a substantial sum from the late Angela Doddington.
On the expenditure side (page 7) maintenance of the church and halls was a heavy outlay. We had expected the expenditure on the church roof, as mentioned last year, but we also had to replace the hall boilers and have ordered a new gate for the car park.
Due to Angela’s generosity, money on deposit has risen to £150,000. Thank you to her and to all members who have given generously to the running of our church and its activities.
John Philpot
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PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON
Registered Charity no. 1135040
FINANCIAL STATEMENTS
For the year ended 31 December 2024
| 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 2024
| 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 2024 Total funds carried forward at 31 December 2024 |
TOTAL TOTAL Unrestricted Restricted FUNDS FUNDS Funds Funds 2024 2023 £ £ £ £ 171,695 1,485 173,180 91,424 5,262 - 5,262 1,572 40,875 - 40,875 32,893 3,923 - 3,923 3,875 - - - |
|---|---|
| 221,755 1,485 223,240 129,764 |
|
| - - - - 166,912 1,485 168,397 104,239 19,400 19,400 7,234 |
|
| 186,312 1,485 187,797 111,473 |
|
| 35,443 - 35,443 18,291 |
|
| - - - - - - - - - - - - 35,443 - 35,443 18,291 1,230,912 - 1,230,912 1,212,621 |
|
| 1,266,355 - 1,266,355 1,230,912 |
Page 2
PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040
BALANCE SHEET AT 31 DECEMBER 2024
| 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 |
3,595 150,089 10,021 |
2024 £ 1,115,370 1,115,370 150,985 1,266,355 1,266,355 - 1,266,355 1,266,355 |
2023 £ 1,115,370 |
|---|---|---|---|
| 1,115,370 3,858 96,666 19,779 |
|||
| 163,705 12,720 |
120,303 4,761 |
||
| 115,542 | |||
| 1,230,912 | |||
| 1,230,912 | |||
| - 1,230,912 |
|||
| 1,230,912 |
Approved by the Parochial Church Council on 19 March 2025 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 2024
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 2024
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 2024
| 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 2024 2023 £ £ £ £ 58,530 58,530 56,339 5,119 1,485 6,604 10,636 14,514 14,514 6,475 17,142 17,142 15,971 76,390 76,390 2,003 |
|---|---|
| 171,695 1,485 173,180 91,424 |
|
| 5,262 5,262 1,572 |
|
| 5,262 5,262 1,572 |
|
| 40,306 40,306 32,409 569 569 484 |
|
| 40,875 40,875 32,893 |
|
| 3,923 3,923 3,875 |
|
| 3,923 3,923 3,875 |
|
| 221,755 1,485 223,240 129,764 |
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 2024
| 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 2024 2023 £ £ £ £ 855 500 1,355 876 468 468 772 500 517 1,017 3,119 |
|---|---|
| 1,355 1,485 2,840 4,767 81,445 81,445 73,028 2,746 2,746 772 4,746 4,746 4,325 1,880 1,880 1,834 7,907 7,907 5,314 42,402 42,402 826 1,203 1,203 1,118 780 780 1,431 3,048 3,048 3,591 19,400 19,400 7,233 |
|
| 166,912 1,485 168,397 104,239 |
|
| 19,400 19,400 7,234 |
|
| 19,400 19,400 7,234 |
|
| 186,312 1,485 187,797 111,473 |
Page 7
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PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
4 Staff costs
Wages and salaries
| 2024 | 2023 |
|---|---|
| £ | £ |
| 8,348 | 6,801 |
- 5 Fixed Assets Tangible fixed assets
| Cost or valuation At 1 January 2024 Additions Disposals Revaluation At 31 December 2024 Depreciation At 1 January 2024 Provided in the year Disposals At 31 December 2024 Net book amounts At 31 December 2024 At 31 December 2023 |
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.
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PAROCHIAL CHURCH COUNCIL OF ST MARK, LITTLE COMMON Registered Charity no. 1135040
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
| 6 | Debtors | |||||
|---|---|---|---|---|---|---|
| 2024 | 2023 | |||||
| £ | £ | |||||
| Income tax recoverable | 3,595 | 3,858 | ||||
| Prepayments and accrued income | - | - | ||||
| 3,595 | 3,858 | |||||
| 7 | Creditors: amounts falling due within one year | |||||
| 2024 | 2023 | |||||
| £ | £ | |||||
| Accruals | 12,720 | 4,761 | ||||
| 12,720 | 4,761 | |||||
| 8 | Statement of funds | |||||
| Bal b/fwd | Income | Expenditure | Transfers, | Bal c/fwd | ||
| 1 Jan 2024 | other gains | 31 Dec 2024 | ||||
| and losses | ||||||
| £ | £ | £ | £ | £ | ||
| Unrestricted Fund | ||||||
| General fund | 1,230,912 | 221,755 | (186,312) | - | 1,266,355 | |
| 1,230,912 | 221,755 | (186,312) | - | 1,266,355 | ||
| Restricted Funds | ||||||
| Specific donations | - | 1,485 | (1,485) | - | - | |
| - | 1,485 | (1,485) | - | - | ||
| Total funds | 1,230,912 | 223,240 | (187,797) | - | 1,266,355 |
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