ST MARY = S PARISH CHURCH, CHARLTON KINGS DIOCESE OF GLOUCESTER
PAROCHIAL CHURCH COUNCIL ANNUAL REPORT 2023-4
Vicar = s APCM report 2023- 2024
In 2023 – 2024 (to March) we (approximately) conducted 16 Baptisms, 5 Weddings and 2 Blessings. At St Mary’s there were also 11 funerals. A further 7 funerals were conducted at the crematorium or cemetery. 9 burials of ashes also took place.
In January of 2023 I was commissioned (list A) into the Royal Army Chaplain’s Dept. Posted to 104 Royal Artillery (the Welsh Borderers). This unfortunately meant that I took the decision to leave the Army Cadet Force – as I deemed it unlikely that I could commit to the time requirements.
I attended the Royal Military Academy Sandhurst for Mod A (initial military training) at the end of May 2023. I attended Mod B/D (final training) in November 2023.
During Mod D I was injured my knee, when I fell off the obstacle course three days before the final parade. It has taken over three month for it to heal – healing which is ongoing. I am grateful for all the support and work people have done in the parish which has allowed me to do this piece of work. I do find the Army an immensely rewarding piece of ministry. But, I know I could not do it without the good will and support of the ministry team and everyone from the congregation.
Throughout the year I have supported the ‘Breakfast Club’ at the Cathedral. I usually volunteer to undertake chaplain duties at least once a month on a Thursday morning. During the reporting period I have been a member of Diocesan Synod and have attended all meetings as well as attending all the Diocesan Bishop’s training days. I have been on and supported the Deanery standing committee. In February of 2024 the new Area Dean (Revd. Andrew Blythe) asked me to support him by becoming one of the 5 Assistant Area Deans.
We have had some great services during the year. We have continued to support the local Air Training Corps squadron with ATC Sunday in Februarys. We have had the Coronation of King Charles on 11 in May 2023. We had 5 people confirmed in church at the end of November and have 1 more person being confirmed in the Cathedral on Easter Saturday. We have seen Erika Fletcher be licensed as a Licensed Lay Minister (LLM) in the Diocese and specifically to us here at St Mary’s. Jean Huckett decided to retire from her post as LLM - and she becomes LLM emeritus. We have, to name a few. held Light Partys, All Age services, Breaking the Bread services and our more traditional forms of worship. Each it seems adds a variety and breadth of liturgical worship that is well received and enjoyed by many.
Early in 2023 the vicarage was identified as for sale – and that process is ongoing, although it is thought we are getting closer to seeing a resolution about the future of the current house and the purchase of a new one.
We too have had a number of activities and social gatherings which have been very well received.
I would like to thank in particular Revd. Rosanne Roberts who has quite often stepped into gaps in the worship rota when I have found myself needed elsewhere (usually the army) or ill. I thank our Church Wardens Jenny Downes and Colin Revell, and I thank too everyone on committees, Rotas = (cleaning / flowers / intercessions / prayers) – our technical people Peter (x2) and Derrick our verger, as well as John Clift our choir master who has been brilliant through the year leading the choir and arranging our Sunday worship singing. Thank you to all of you.
My feeling is that, post pandemic. we have turned a corner (somewhat). I understand we could always do with more people, more money, more Holy Spirit! – but essentially I feel St Mary’s isn’t in a bad place. It has been a good year with many new faces joining us – as well as sadly some good and faithful members of our church moving on, or called to glory.
It has as usual been a busy year with much going, quite a lot of it I may have forgotten about – for which I apologise
Blessings Graham Bowkett Vicar, St Mary's Charlton Kings
PASTORAL TEAM
The Pastoral Team continues to support the clergy in every way we can. We accompany them, by request, to meetings with those planning a Wedding, Funeral or Baptism and we attend these services, then provide follow-up support as required. We also keep our clergy informed about anyone who is sick in hospital, or at home.
Currently we visit all 4 of our local Care Homes. At Charlton Kings Care Home we regularly take Communion to 6 Residents and 2 visiting Spouses. At Nazareth House Greta Knowles visits once a month providing Communion in a group setting when possible, and otherwise on a one-to-one basis. At Bafford House and Greville House a Communion Service is held monthly where the singing of hymns is particularly popular. We also take our turn to lead the Weekly Service at Greville House (Andrew Meakin, Alison Talbot and Jane and Nigel Jones work alongside Anna Chaplains and other churches).
A growing number of home visits are made to provide comfort and company, but also to give Communion if required. These visits are usually monthly but when requested, they can become more frequent eg in ‘End of Life’ situations. We would like to express our gratitude to our extended Pastoral team here – those who carry out some of these visits – David Brawn. Brenda Davitt, Greta Knowles and more recently, Dilys Jones. Memory Lane, our monthly service for those living with Dementia and their Carers, continues to be popular with enthusiastic participation in the singing – and the eating cakes afterwards. We would like to thank our team of supporters who join us regularly – Jean Huckett, Joy Bond, Mags Hutchins, David Brawn, Jeff Couthurst, Peter Aylott and Ray Talbot.
We are a little closer to securing two ‘Blue Badges’ for our disabled passengers who need transport to/from church services - but this appears to be a drawn-out process. Finally, we would like to thank everyone who feeds us information about anyone who might benefit from our support (from our prayers, our phone calls and our visits). Together we all demonstrate our faith through our behaviour – doing what Jesus would do – and long may this continue.
Heather Anderson-Paine, Jenny Downes, Alison Talbot, Erika Fletcher
Pastoral Team
CHURCHWARDEN = S REPORT 1[st] January to 31[st] December 2023
The Churchwardens continue to be extremely grateful for the significant contribution to the running of the church made by many members of our congregation, particularly by members of the PCC. There are many roles and tasks that are fulfilled quietly in the background, which are rarely observed in progress, but the results of which are very much noticed and are vital to helping sustain and grow worship in our church and community, we are truly grateful to everyone who gives of their time and talents so freely. We are also extremely grateful to Rosanne & Erika for the help and support they regularly give to Graham in leading our worship, as well as the many others who are able and willing to step in to organise or lead a service, help with communion or daily prayers, ensure that weddings, funerals & baptism run smoothly and countless other tasks and times that we would not be able to do such a good job without their help. Thank you!
One of the many administrative tasks of the Churchwardens is to report to the diocese regarding our statistics for the mission; a fairly tedious task at best, but an essential one which gives us a picture over time of how things are going for our church. The data for St. Mary’s and other churches is available for everyone to see, in a condensed format, on the diocesan website. It is noticeable that our overall attendance at services had been reducing steadily up to the end of 2019, after which the covid pandemic skews the data too much for valid comparisons. I am really heartened to note, however, that whilst we have not quite returned to the pre-pandemic levels of attendance in many areas, data shows that our average weekly attendance in October, the month chosen as the barometer for measurement of attendance, has risen to the highest level since 2015. Our numbers of children attending church are also the highest we have recorded over the last ten years, bolstered by both attendances from uniformed youth organisations and by our all-age services. This confirms that we are a growing and successful worshipping community and that we are helping to spread the Good News and to help develop more regular worshipping habits throughout our Parish. We do need to be mindful that this is not a moment to take our collective foot off the gas, but we also must take this opportunity to recognise these successes and keep these in mind when we review what we can still do better so that we are able to rightly focus on these very positive statistics.
Jenny Downes and Colin Revell Churchwardens
ESTATES COMMITTEE B Report 2023 B 2024
Responsible for the management of our properties. Matters relating to the fabric of the church, the hall and their grounds; also, the use of the hall.
First and foremost we would like to thank all those who help to maintain our estate including (in no particular order) the churchyard clear up volunteers, church cleaners, steeple keeper, tech team, verger, Parish Council and those who do various maintenance tasks for us.
Fire, Health & Safety
The annual discharge check on the emergency lights, extinguisher checks, electrical safety, gas safety and lightening conductor checks have been completed.
The Red Cedar had a branch splitting away from the main trunk. This was organised by Parish Council as agreed with the Tree Preservation Officer.
The H&S check of the churchyard with the Parish Council has been carried out resulting in a couple of minor additions and risks being resolved at the time.
Projects
CCTV and Intruder Alarm work gained DAC approval.
A report on the state of the tower was commissioned and a quote for work has been
received. Further quotes and architect drawings are now required so that we can apply for DAC approval.
The Parish Council have obtained architects drawings and quotes for the conservation of the lytch gate.
Quinquennial
A new Architect was interviewed and appointed. He subsequently performed the quinquennial inspection on November 24[th ] . We await the report.
Eco matters
The Parish Council have contracted a new person for cutting the grass after the previous contractor stopped attending. He is keen and interested.
The Re-wilding area was to be quadrupled with the junior school involved. The Parish Council organised preparation of the area, signage and suitable seeds.
We gained the eco Bronze Award and are now working towards the Silver Award. We have created a “compost heap” (not for general use but solely for reptile and insect habitat) and put up bird and bat boxes and an insect hotel. Information has been supplied to Rosanne for publishing in the pew sheets when space allows which should gain us the Silver Award.
Peter Aylott Chairman
LITURGY AND EDUCATION COMMITTEE
Responsible for advising members of the ministry team, as requested, on any aspects of worship and services. Plans courses.
St Mary’s continues to provide a spiritual presence to its loyal congregation in person and online. The IT team provide services Sunday services via the internet giving the congregation the chance to join in regular worship even if they are unable to get to church. Over the year we were able to celebrate the usual festivals and other special events such as Remembrance Sunday, which we were able to share with our community. This service at the War Memorial has grown in popularity over the last couple of years with the support of the Parish Council. Christingle and Crib services form a special part of the Christmas celebrations for many village families. The Advent and Nine Lessons and carols services have a special place in St Mary’s calendar and last year they were, on the whole, well attended as were the Midnight and Christmas day service.
The pattern of morning worship has been maintained with All Age and Breaking the Bread services are now well-established. Some new comers have expressed a positive response to these services. It was decided to make changes to evening worship with both regular Evensong Services, Taize, Words and Music and lately Compline. There is support for the changes and it is important that the views of the congregation are sought.
Our grateful thanks go to the Clergy, Churchwardens and the IT team for their dedication and determination to keep St Mary’s worshipping and we look forward to the future with optimism and renewed enthusiasm.
Dilys Jones Committee Chair.
OUTREACH AND PARISH LIFE COMMITTEE
Responsible for fostering our relations with the world beyond the church family. To include areas of major interest including Outward Giving, links with Karnataka Central (South India) and Vasteras (Sweden), notice boards, advertising, press releases, web site, representation from the Church Neighbours and the Ecumenical Working Group, the social and spiritual life of the church family, courses, pilgrimages, outings, parties......
1The Outreach Committee has resumed its work and has been very busy in 2023-4. The Village Fair was attended and good interest was shown in our stall. A Quiz with Fish and Chips went very well and it is hoped to have this again in 2024. Our celebration of Halloween was very well received with about 200 adults and children coming into church. In January 2024 a Burns Night supper was arranged and we are grateful to Becky Revell, who had completed a catering safety course, for her co-ordination of the arrangements. February 2024 saw an extremely successful Barn Dance and Buffet supper which we have been asked to repeat.
Lent Lunches of home made Soup, Bread, fruit and tea or coffee were, again, well received with between 24 and 30 people coming each week. As a result we are planning to do similar lunches after the memory Lane services on the last Friday of each month. Again we are grateful to both Committee members and several others who made the soups.
Jenny Downes Chairman
THE FRIENDS OF ST MARY = S
The year began with the Committee giving serious consideration as to whether ‘The Friends’ was still a viable organisation. The church as a whole was still in recovery after the Covid pandemic and The Friends were similarly experiencing the same need to recover and rebuild. It was decided that we would continue but that the future would be kept under review.
Our Chairman, Dilys Jones, wished to stand down from a position she had held, in two phases, for a total of twelve years. The Committee, on behalf of the Members, expressed their gratitude for Dilys’ very significant commitment and contribution over the years and were delighted that she was willing to continue as a member of the Committee. Jean Huckett became the new Chairman.
Activity during the year included the revival of the quarterly newsletter which is sent to all members. We also held a number of successful fun, fellowship and fundraising events, including a Cricket and Canapés evening, a Harvest Thanksgiving Ploughman’s Lunch, a Christmas Card and Craft sale and, most recently a Pancake and Coffee morning and succeeded in raising just over £1,000.00 to put towards projects in support of St Mary’s Church, Charlton Kings. We are not a ‘closed shop’ and all our events are open to members and non-members alike.
We have also been delighted to welcome five new members during the year – but we would love to welcome many more to join in the faith, fun and fellowship of fundraising in support of our lovely church. The future viability of any organisation depends on new blood and new ideas so, to find out more about The Friends, see the information in St Mary’s or contact Jean Huckett (Chairman) or Jenny Downes (Hon. Treasurer) – and do come along to the events we organise.
Jean Huckett
Chairman
TRUSTEES REPORT
Administrative Information
Name Parochial Church Council of Charlton Kings, St Mary Location St Mary=s is located in the center of the village, the churchyard being bounded by Church Street, New Street and Horsefair Street.
Correspondence Address
St Mary=s Parish Office, New Street, Charlton Kings, Cheltenham, Gloucestershire GL53 8JJ Status The PCC is a registered charity, number 1138069.
STRUCTURE, GOVERNANCE AND MANAGEMENT
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. The PCC normally meets between four times each year. Other committees, as detailed below, have responsibility for overseeing and advising on particular areas of Church Life.
OBJECTIVES AND ACTIVITIES
St Mary's PCC has the responsibility of co-operating with the incumbent and the Church Wardens in promoting in the Parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for St Mary's Church and churchyard, and the Parish Centre. In the past year we have maintained our pattern of worship on Sundays and weekdays and have sought to ensure that our Church remains an accessible place of welcome, prayer and fellowship for the whole community.
Parochial Church Council Members 2022-3
| Name | Role | Elected / ex-officio |
|---|---|---|
| Revd Graham Bowkett | Vicar & Chairman | Ex officio |
| Mrs Jenny Downes | Churchwarden and Deanery ~~Synod Representative~~ |
Elected / Ex officio |
| Mr Colin Revell | Churchwarden |
Elected |
| Mrs Dana Dundas | Treasurer | Elected |
| Mrs Ann Haseler | Secretary, Diocesan and DeanerySynod Representative |
Elected / Ex officio |
| Ms Heather Anderson-Payne | Ex Officio | Pastoral care |
| Mrs Vivien Barr | PCC Laymember | Elected |
| Mrs Erika Fletcher | PCC LayMember and Deanery | Elected / Ex officio |
| Mr Peter Lidgard | PCC member | Elected |
| Miss BethanyRevell | PCC member | Elected |
| Mrs Rebecca Revell | PCC Lay member and Deanery Synod Representative |
Elected / Ex officio |
| Mr Peter Ryan | PCC LayMember | Elected |
| Mrs Alison Talbot | LayPastor | Ex-officio |
ELECTORAL ROLL
We now have 132 on the Roll. This is a drop from last year due to a careful check and revision, taking out a number of people who have moved or died.
St Mary’s Charlton Kinds Annual Financial Report for the year ending 31 December 2023.
1 Introduction
1.1 The PCC uses the financial resources of St Mary’s to enable worship, witness and service throughout the year. We support other charities through Outward Giving and we maintain and improve the fabric of the church building so that it remains a visible sign of God’s presence and blessing in Charlton Kings. This review provides a snapshot of our financial position at the end of December 2023.
1.2 In 2022 the accounts moved from being prepared on an Accruals basis to a Receipts and Payments basis, meaning 2023 accounts has been prepared a full year on that basis without any need for any technical adjustments. This method has proven simpler than in previous years, and it is the Treasurers recommendation that we continue to prepare the accounts on this basis. During 2023 the Treasurer retired at the Annual General Meeting and a new Treasurer was appointed.
1.3 The accounts have been prepared in accordance with section xxx
1.3 The income position has increased compared to previous years by £34,820, primarily due to Legacies, Hall Lettings and increased in service collections.
1.4 The expenditure costs this year have increased for St Mary’s, with the increase expenditure being Parish Share, heating & lighting and repairs and maintenance.
1.5 We ended the period with a net income (after expenses) of £26,137 compared to 2022 being a net income (after expenses) £24,017.
1.6 We are supported by our our independent examiner, Jane Liston, for her guidance in charity financial accounting practices and in examining these accounts and thank her for her services.
2 Accounts Summary
| Current Year Previous Year Notes £ £ Code Descripton |
Current Year Previous Year Notes £ £ Code Descripton |
Current Year Previous Year Notes £ £ Code Descripton |
Current Year Previous Year Notes £ £ Code Descripton |
Current Year Previous Year Notes £ £ Code Descripton |
|---|---|---|---|---|
| 00 | ||||
| Income/Expenditure 26,137 24,017 |
||||
| Income | ||||
| 01 | Tax efcient planned giving | 46,197 | 46,485 | Standing orders, envelopes or through the PGS (net of Tax recovered by the PCC) |
| 02 | Other planned giving | 6,528 | 4,907 | Standing orders, envelopes or through the PGS |
| 03 | Other collectons at services | 19,441 | 14,336 | Collectons from services including card transactons |
| 04 | Other Giving & Donatons - Recurring | 6,812 | 5,592 | Other collectons |
| 05 | Other Giving & Donatons - Non-Recurring | 3,616 | 6,150 | Cash box & one-of donatons (2022 part of Litle Fishes) |
| 06 | Special Appeals | - | 1,625 | Special donatons |
| 07 | All tax recovered through Gif Aid | 16,486 | 15,546 | Including received through PGS |
| 08 | Legacies received | 45,893 | 21,000 | |
| 11 | Fund Raising Events | 466 | 740 | Burns night, fsh supper, coronaton service, fayres, pancakes etc |
| 12 | Dividends & Interest | 909 | 394 | Including general bank interest |
| 14 | Total Parochial Fees Income | 12,934 | 13,930 | All Parochial Fee Income, Including Deposits |
| 16 | Hall Letngs | 11,446 | 7,043 | Parish Centre Hire & Church hire for all clubs including litle fshes excluding fundraisingdoes not incur hire costs) |
| 18 | Insurance Claims | - | 130 | 2022 (Churchyard railings) |
| 22 | Other Income | 2,562 | 591 | Cofee money, Litle Fishes, Other |
| Total Income 173,289 138,469 |
Expenditure
| 31 | Donatons/Grants to Charites & Mission Giving | (20) | (408) | Bellringers, Friends of Gloucester Cathedral etc |
|---|---|---|---|---|
| 32 | Parish Share | (80,000) | (70,000) | Diocesan Parish Share |
| 33 | Salaries & Wages | (11,915) | (16,088) | NIC and Pension (if applicable) and payments to verger, bell ringers, choir etc |
| 34 | Clergy Expenses | (1,889) | (1,126) | Including travel and secretarial assistance (if not on payroll) |
| 37 | Local Mission and Evangelism Projects | 15 | - | Including outreach programs (2022 included on other lines) |
| 39 | Insurance costs | (6,703) | - | |
| 41 | Minor Repairs/Routne Maintenance | (14,790) | (7,741) | 2023 Includes boiler repairs (circa £9.8k), Electrical work (circa £2.8k), lights, alarms,guter work, sound and lightng, clock maintenance andpaintngetc |
| 42 | Administraton costs | (2,805) | (4,700) | 2023 Bank charges, printng costs, statonery, PC hardward peripherals and sofware, website hostngetc |
| 43 | Other Church Expenses/Provision of Services | (686) | (600) | Running costs such as Altar expenses etc |
| 44 | Churchyard Maintenance | - | (94) | Inc. all costs associated with the Churchyard |
| 45 | Flowers | (193) | - | |
| 46 | Music costs | (761) | - | inc. licenses and other costs associated with choir and organ |
| 47 | Heatng & Lightng costs | (8,830) | - | include Church Hall unless you receive a letng income, in which case use Costs of Trading (49) |
| 48 | Water Rates | (82) | - | |
| 49 | Costs of Trading | (9,035) | (12,287) | Parish centre consumables and cleaning costs |
| 50 | Governance Costs | (600) | - | Independent Examinaton or Audit fee, PCC member training etc |
| 52 | Parochial Fees Remited to visitng Minister | (812) | - | Use for Casual duty fees (Weddings, Funerals etc). See Parochial Fees tab |
| 58 | Sundry Expenses | (4,986) | - | Sundry expenses & accountng adjustments |
| 59 | Major Repairs/Redecoraton to Church Building | (3,060) | (1,408) | 2023 Tower external survey |
| Total Expenses (147,152) (114,452) |
||||
| Net (Expenses) / Income Resources 26,137 24,017 |
Approved by the PCC on and signed on its behalf
Revd Graham Bowkett, Vicar
4 Notes to the Accounts for the year ending 31 December 2023.
4.1 Accounting Policies
4.2 Basis of financial statements .
These financial statements have been prepared under the Charities Act 2011. The historical cost convention is used, that is, there is no allowance of inflation.
4.3 Basis of accounting .
In a departure from previous financial reports these accounts have been drawn up on the
“receipts and payments " basis where income and expenditure are matched to the year in which they occur.
4.4 Please use the notes that follow to amplify the basic information set out in the Receipts and Payments R&P) statement. Figures in parenthesis indicate a negative sum.
4.5 Money handled on behalf of others, for example major outward giving appeals and donations made to charities at funerals held in the church.
4.6 Fund accounting . St Mary's financial resources are classified according to restrictions imposed on their use by donors or by legislation. Monies donated for specific purposes are classified as restricted and are accounted for in the heading "restricted" funds. Monies that are available for use at the discretion of the PCC are termed "general or unrestricted”. The money is held in a number of bank and savings accounts and in shares. Local bank accounts hold a mix of restricted and unrestricted funds. The Church of England Central Board of Finance manages for us one unrestricted savings account (Development Fund), one restricted account (Fabric Fund) and restricted investment shares.
4.7 Income.
Donations, fees, interest and legacies are included in financial statements when received. Recovered Gift Aid is included when there is reasonable certainty as to payment by HMRC. Funds raised by events are accounted for gross.
4.8 Fund raising.
St Mary’s does not contract with commercial participators or professional fundraisers. Where appropriate we draw on the advice, guidance and publicity materials supplied by the charities we support. Fund raising events are advertised in the pew sheet, on the website and included in other material sent out by email only to recipients who have signed up to receive this information. The use of the data collections held by St Mary’s is subject to review to ensure compliance with General Data Protection Legislation (GDPR).
4.9 Parochial fees.
The PCC receives parochial fees for weddings and funerals conducted in the church. Part of the money received is made up of statutory fees due to the PCC and also to the Gloucester Diocese, as set out by the Archbishops’ Council under the Ecclesiastical Fees Measure. The balance relates to charges as fixed by the PCC, for extras such as bells, flowers and heating, or paid to visiting ministers, Readers or Non-Stipendiary Ministers. Legally the amount due to the Diocese and other ministers is not to be treated as PCC income.
4.10 Reserves Policy. St Mary’s Church continues to retain unrestricted reserves of for administrative purposes such as the payment of salaries and essential bills development purposes, for off-setting any end-of-year deficit and for improvements to the church and Parish Centre. Restricted funds continues to be set aside for the maintenance work identified in the Quinquennial Review, other essential remedial work as it arises and specific charitable work as defined by the donors. This policy is revisited as necessary.
5 Other Notes
5.1 Clergy Expenses Clergy expenses reflect travel, telephone and IT expenses and the direct purchases made on behalf of the PCC.
5.2 Church Services and Maintenance
General maintenance covered the routine checks on the gutters, roof, boiler, fire extinguishers, CCTV and alarm systems, and minor electrical work.
5.3 Costs of running the Parish Centre and of fundraising These are the costs of running the Parish Centre and raising funds for the church includes power, insurance, consumables, maintenance and the salary of our cleaner
5.4 Administration (including staff costs)
In support of the clergy, St Mary’s relies extensively on the skills, knowledge and expertise of unpaid volunteers. We employ a Parish Secretary, a Choir Master and a Parish Centre cleaner. The lay salaries (parochial fees) were those paid to organists, bell ringers and our verger supporting weddings and funerals. Lay members acting as verger have generously donated their parochial fees to the church.
5.5 Administration
These costs include phone, internet, IT, bank charges and office consumables.
5.6 Governance This covers the costs of examining our accounts and providing vital guidance on the detail of the legal requirements for charity accounting and reporting.
5.7 The absence of the Balance Sheet
A balance sheet does not feature in the Receipts and Payments accounting system. 5.8 Tangible Fixed Assets
In recent years three assets have been recorded under this heading; the Parish Centre, the church heating system and the heating radiators installed in the parish hall. The lobby refurbishment is not included as a fixed asset. Previously these were either depreciated or revalued.
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
St Mary’s Charlton Kings Annual Financial Report for the year ending
31 December 2023.
1 Introduction
1.1 and service throughout the year. We support other charities through Outward Giving and we maintain and improve the fabric of the church building so that it remains a visible sign of God’s presence and blessing in Charlton Kings. This review provides a snapshot of our financial position at the end of December 2023.
1.2 In 2022 the accounts moved from being prepared on an Accruals basis to a Receipts and Payments basis, meaning 2023 accounts has been prepared a full year on that basis without any need for any technical adjustments. This method has proven simpler than in previous years, and it is the Treasurer’s recommendation that we continue to prepare the accounts on this basis. During 2023 the Treasurer retired at the Annual General Meeting and a new Treasurer was appointed.
1.3 Income has increased compared to the previous year to £33,054 primarily due to Legacies, Hall Lettings and increased service collections.
1.4 Outgoings this year also increased, including the Parish Share, heating & lighting, repairs and maintenance.
1.5 We ended the period with a net income (after expenses) of £28,631 compared to 2022 being a net income (after expenses) £24,017.
1.6 We are supported by our our independent examiner, Jane Liston, for her guidance in charity 7inancial accounting practices and in examining these accounts and thank her for her services.
Registered Charity No. 1138069
1
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
2 Summary
Charlton Kings St Mary's Receipts & Payments Account
for the year ended 31 December 2023
| Incoming resources Voluntary income: 1 Planned giving Collections, donations & other giving Income tax recovered Legacies Activities for generating funds 2 Magazine/Bookstall sales/Hall Lettings etc Income from other Properties Annual Fete/events Investment income: Interest & dividends Income from charitable activities: Parochial fees 3 Other incoming resources: Insurance claims Gain on disposal of fixed assets Loans received Other Notes |
General fund £ |
Designated fund £ |
Restricted fund £ |
2023 £ |
2022 £ |
|---|---|---|---|---|---|
| 51,703 | - | - | 51,703 | 51,392 | |
| 35,343 | - | 195 | 35,538 | 27,703 | |
| 17,394 | - | - | 17,394 | 15,546 | |
| 40,893 | - | - | 40,893 | 21,000 | |
| 11,308 | - | - | 11,308 | 7,043 | |
| 255 | - | - | 255 | - | |
| 993 | - | - | 993 | 740 | |
| 1,141 | - | 359 | 1,500 | 394 | |
| 10,910 | - | - | 10,910 | 13,931 | |
| - | - | - | - | 130 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 1,030 | - | - | 1,030 | 591 | |
| Total incoming resources | 170,970 - 554 171,524 138,470 |
||||
| Resources expended Charitable activities: Donations/Grants to charities 4 Mission & Evangelism Parish Share 5 Clergy expenses 6 Church running expenses 7 Churchyard maintenance Parish centre running costs & fundraising 8 Running costs: Support costs Administration costs (inc. staff costs) 9 Other 10 Governance costs 11 Major expenditure 12 Repairs to church buildings Repairs to Parish Centre Capital purchases/additions Loan repayments |
|||||
| (40) | - | - | (40) | (40) | |
| (281) | - | - | (281) | (369) | |
| (80,000) | - | - | (80,000) | (70,000) | |
| (1,889) | - | - | (1,889) | (1,126) | |
| (13,047) | - | - | (13,047) | (7,741) | |
| - | - | - | - | (94) | |
| (11,831) | - | - | (11,831) | (12,287) | |
| (10) | - | - | (10) | - | |
| (15,264) | - | - | (15,264) | (16,088) | |
| (5,415) | - | - | (5,415) | (4,700) | |
| (600) | - | - | (600) | (600) | |
| - | - | (3,060) | (3,060) | (1,408) | |
| (11,456) | - | - | (11,456) | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| Total resources expended | (139,833) - (3,060) (142,893) (114,453) |
||||
| Net (outgoing)/ incoming resources | 31,137 - (2,506) 28,631 24,017 |
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| Transfers between funds | - - - - - |
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| Net incoming/(outgoing) resources before gains Gains on investment assets |
31,137 | - | (2,506) | 28,631 | 24,017 |
| - | - | 3,739 | 3,739 | (3,003) | |
| Net movement in funds Funds brought forward at 1 Jan 2023 |
31,137 | - | 1,233 | 32,370 | 21,014 |
| 84,533 | - | 50,419 | 134,952 | 113,938 | |
| Funds carriedforward at 31 Dec 2023 | 115,670 | - | 51,652 | 167,322 | 134,952 |
*produced using the Diocesan Cashbook v5
Approved by the PCC on and signed on its behalf
Revd Graham Bowkett, Vicar
Registered Charity No. 1138069
2
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
3 Notes to the Accounts for the year ending 31 December 2023.
3.1 Accounting Policies
3.2 Basis of 4inancial statements
These 7inancial statements have been prepared under the Charities Act 2011. The historical cost convention is used, that is, there is no allowance of in7lation.
3.3 Basis of accounting .
These accounts have been drawn up on the “receipts and payments " basis where income and expenditure are matched to the year in which they occur.
3.4 Please use the notes (adjacent to the related 7igures) to disaggregate the consolidated information set out in the Receipts and Payments (R&P) statement. Figures in parenthesis ( ) indicate a negative sum.
3.5 Money handled on behalf of charities where St Mary’s is, in effect, acting as an agent are not included in this statement. An example being donations at funerals held in the church to charities chosen by the family.
3.6 Fund accounting .
St Mary's 7inancial resources are classi7ied according to restrictions imposed on their use by donors or by legislation. Monies donated for speci7ic purposes are classi7ied as restricted and are accounted for in the heading "restricted" funds. Monies that are available for use at the discretion of the PCC are termed "general or unrestricted”. The money is held in a number of bank and savings accounts and in shares. Local bank accounts hold a mix of restricted and unrestricted funds. The Church of England Central Board of Finance manages for us one unrestricted savings account (Development Fund), one restricted account (Fabric Fund) and restricted investment shares.
3.7 Income.
Donations, fees, interest and legacies are included in 7inancial statements when received. Recovered Gift Aid is included when received. Funds raised by events are accounted for gross.
3.8 Fund raising.
St Mary’s does not contract with commercial participators or professional fundraisers. Where appropriate we draw on the advice, guidance and publicity materials supplied by the charities we support. Fund raising events are advertised in the pew sheet, on the website and included in other material sent out by email only to recipients who have signed up to receive this information. The use of the data collections held by St Mary’s is subject to review to ensure compliance with General Data Protection Legislation (GDPR).
Registered Charity No. 1138069
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Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
3.9 Parochial fees.
The PCC receives parochial fees for weddings and funerals conducted in the church. Part of the money received is made up of statutory fees due to the PCC and also to the Gloucester Diocese, as set out by the Archbishops’ Council under the Ecclesiastical Fees Measure. The balance relates to charges as 7ixed by the PCC, for extras such as bells, 7lowers and heating, or paid to visiting ministers, Readers or Non-Stipendiary Ministers. Legally the amount due to the Diocese and other ministers is not to be treated as PCC income.
3.10 Reserves Policy.
St Mary’s Church retains unrestricted reserves of for administrative purposes such as the payment of salaries and essential bills development purposes, for off-setting any end-of-year de7icit and for improvements to the church and Parish Centre. Restricted funds are set aside for the maintenance work identi7ied in the Quinquennial Review, other essential remedial work as it arises and speci7ic charitable work as de7ined by the donors. This policy is revisited as necessary.
Incoming Resources
Unrestricted income from all sources, under the heading of General Funds, is the money that the PCC is able to use to run St Mary’s on a day-to-day basis.
Note 1
Voluntary Income £145,528 [2022:115,641]
Planned giving utilising the Parish Giving Scheme (PGS) and Standing Order arrangements remain the bedrock of voluntary income and are our recommended means for those considering ways to financially support St Mary’s. Planned giving rose slightly and in addition, collections and other giving increased by over £10,000. This year saw a doubling in the value of legacies to over £40,000 and are a most valuable and lasting way to support St Mary's mission and ministry in Charlton Kings. If you would like to know more, please speak to the churchwardens or treasurer.
Use of the contactless card readers continued to grow with donations to St Mary’s now exceeding £4,600.
At over £17,000 Recovered gift aid on the donors. The PCC encourages every donor who is a taxpayer, to Gift Aid his or her donation within the limits set by HM Revenue.
Note 2
Activities for generating Funds: £ 12,556 [2022: 7,783 ]
Registered Charity No. 1138069
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Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
Parish Centre income from lettings of over £11,000 is now back at pre-pandemic levels. Fund raising of over £1,500 included £350 for both the Burns Supper and the Choir Fund.
Note 3
Parochial fees: £10,910 [2022: £13,931]
Of the £15,042 received from wedding couples and funeral directors once the Diocesan Board of Finance and third parties had received their statutory fees £10,910 was available for the church.
Resources Expended
Note 4
Donations to Charities £40 [2022: £40]
St Mary’s supported the following Charities Friends of Gloucester cathedral £20 G&B Association of Bellringers £20 £234 Royal British Legion (Remembrance Sunday service) £194 Children’s Society (Christingle service) £203 Disasters Emergency (DEC) Appeal for the Turkey/Syria earthquake £637 Charities nominated by the family at funerals held in the church £1,200*
*to be passed to the charity in 2024 and recorded in that year’s accounts
-
** not recorded in these accounts (St Mary’s is acting as agent)
-
*** not included in these accounts – an equivalent sum was also donated to St Mary’s
Note 5
Parish Share £80,000 [2022: £70,000]
Note 6
Clergy Expenses £1,889 [2022: £1,126]
purchases made by him on behalf of the PCC.
Registered Charity No. 1138069
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Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
Note 7
Church running expenses £13,047 [2022: £7,741]
This expenditure group includes;
Providing services £1,037 2022: £1,185 Music including licences £939 2022: £624 General Maintenance £1,967 2022: £1,775 Utilities £8,911 2022: £4158 Other minor expenses £193
extinguishers, CCTV and alarm systems, and minor fabric and electrical work.
Note: for a substantial part of the year the ‘smart’ electricity meters for the church and parish centre failed to operate correctly with one not recording any data. Every elort was made to ensure the faults were rectified by our utility supplier but, explicably no action was taken by the company until a year had passed. This meant that the bills for electricity consumption were not provided. The situation is unclear whether, in the absence of any consumption data, the company will attempt to recovery any costs in 2024.
Note 8
Costs of running the Parish Centre and of fundraising: £11,831 [2022: £12,287]
These are the day-to-day running costs of the Parish Centre including insurance, cleaner’s salary, routine maintenance and utilities. The capital cost of replacing the boiler and other work (£11,456) is covered in Note 12.
Note 9
Running Costs
Administration (including stal costs) £15,264 [2022: £16,088]
Salaries
We employ Tracy as Parish Secretary, John as our Choir Master and Tracey as our Parish Centre cleaner. Tracey’s salary is included in the Parish Centre running costs. The lay
Registered Charity No. 1138069
6
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
salaries (parochial fees) were those paid to organists, bell ringers and our verger in support of weddings and funerals.
Salaries £8,673 Salaries (parochial fees) £3,719
In addition St Mary’s relies extensively on the skills, knowledge and expertise of unpaid volunteers.
£2,912 (2022: £2,160 ) was spent on phone, internet, IT (new computers), bank charges and olice consumables.
Note 10
Other Expenditure £5,415 [2022: £4,700]
Church insurance is included in this category. Our insurer covers the church and parish centre in one premium of £6,703 and this is divided 3:1(included in Note 8) which was the approximate breakdown when the two buildings were insured separately. Sundry expenses of £361 included those associated with events such as the Burns Supper and a contribution to robes for Erika Fletcher on becoming our Reader.
Note 11
Governance £600 [2022: £600]
This covers the costs of examining our accounts and providing vital guidance on the detail of the legal requirements for charity accounting and reporting.
Note 12
Major Expenditure
Church: £3,060 was spent on the assessment of environmental damage to the Tower in preparation for the major renovation project.
Parish Centre: £11,456 of which £8,684 was spent on the replacing the heating boiler and updating the system. A further £2,772 was spent on essential electrical maintenance.
Note 13
Registered Charity No. 1138069
7
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
Payments of expenses to PCC Members and other parishioners £3,131 [2022: £2,262]
Expenses were paid, on receipt of invoices, for “out of pocket” expenses incurred at the request of the PCC. The expenses covered consumables for church services, the parish centre, administration and building maintenance. These payments are assigned to the accounting lines appropriate for the expense and details are available on request.
Note 14
Tangible Fixed Assets
The current values are approximately
| Parish Centre | £250,000 last valued in 2015 |
|---|---|
| Church heating system | £119,000 depreciated over 20yrs |
| Parish centre heating system | £12,000 |
Note 15
Parochial Funds
Encompassed within these accounts are various sums of money that are retained for specific activities/projects. The funds to be carried forward into 2024 are:
| Toilet Twinning | £60 |
|---|---|
| Comfort & Joy | £98 |
| Flower fund | £138 |
| Little Fishes | £959 |
| Choir Fund | £1,648 |
| Lobby fund (R) | £6,427 (at the request of the donor to be used for new |
| security systems) |
Registered Charity No. 1138069
8
ST MARY’S CHARLTON KINGS PAROCHIAL CHURCH COUNCIL
INDEPENDENT EXAMINER’S REPORT TO THE PCC OF ST MARY’S CHARLTON KINGS PAROCHIAL CHURCH COUNCIL
This report on the financial statements of the PCC for the year ended 31 December 2023, which are set out on pages 1 to 16, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“the Regulations”) and section 144(2) of the Charities Act 2011 (“the 2011 Act”).
Respective responsibilities of the PCC and the examiner
As members of the PCC you 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) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of this report
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 43(7)(b) of the Act and to be found in the Church Guidance, 2006 edition, issued by the Finance Division of the Archbishops’ Council. That 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 considering any unusual items or disclosures in the financial statements 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 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:
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which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare financial statements, which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations
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have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Liston MAAT ACA 23 The Plantation Abbeymead Gloucester GL4 5TR
Date: 27 July 2024