## **St Mark’s Church Gillingham** _**‘Living for Jesus, Loving Gillingham, Learning Together’**_ ## **ANNUAL REPORT & ACCOUNTS** ## **of the PAROCHIAL CHURCH COUNCIL** For the year ended 31[st] December 2021 ## **PCC Chair** Rev Saju Muthalaly – Chairman St Mark’s Parish Office, The Old Vicarage, Vicarage Road, Gillingham ME7 5JA ## **Bank** HSBC Bank Plc. High Street, Gillingham, Kent ME7 1BP ## **Independent Examiner** Mr R Trice MAAT 210 King George Road, Chatham, Kent ME5 0PH Charity no. 1141709 _Page 1_ ## **St Mark’s Church, Gillingham Annual Report of the Parochial Church Council for the year ended 31 December 2021** ## **Administrative information** St Mark’s has charitable status as a registered place of worship under Section 3 of the Charities Act 1993. Charity Number 1141709 |**Church address**|St Mark’s Church|01634 570 320| |---|---|---| ||Canterbury Street|| ||Gillingham|| ||Kent ME7 5TP|| |**Church office**|St Mark’s Parish Office|01634 570 489| ||The Old Vicarage|| ||Vicarage Road|| ||Gillingham|| ||Kent ME7 5JA|| |**Parochial Church Council (PCC)**||| |**Incumbent**(Vicar)|Rev. Saju Muthalaly|_Chair – left December 2021_| |**Curate**|Rev. Amanda Maskell|_from September 2017 – left January 2021_| |**Churchwardens**||| |_From APCM 2020 to 2021_|Dr Seun Adigun|| ||Mrs Karen Dyer|| |**Deanery Synod**||| |From APCM 2020 to 2023|Mr Glyn Allen|_Treasurer St Mark’s_| ||Mrs Sally Bloor|_SMIC rep_| |**Diocesan Synod**|Mr Glyn Allen|_From Dec 2020 to fill vacancy_| |**SMI Church nominated**|**rep**
Mrs Carolyn Facey|_SMIC rep From APCM 2017_| |**Elected to PCC**||| |_From APCM 2019 – 2022_|Christine Cordle (Curtis)|_resigned October 2021_| ||Mr Chris Gladwell|| ||Gabriele Goddard|| ||Mr Luke Prankard|| |_From APCM 2020– 2023_|Mr Chris Blewett|| ||Mr Rob Byrne|_resigned December 2021_| ||_Two spaces unfilled._|| _Page 2_ _From APCM 2021 – 2024 Mrs Vicky Allen Mr Paul Smith Mr Joel Watson One space unfilled._ **PCC Minutes Secretary** Mr Samuel Wilkins _(from APCM 2018) resigned December 2021_ **Bankers** HSBC Bank plc High Street, Gillingham, Kent ME7 1BP **Auditors** Independent Examiner Mr R Trice MAAT 210 King George Road, Chatham, Kent ME5 0PH ## **Structure, Governance and Management** The Parochial Church Council is a corporate body, established by the Church of England. The PCC operates under the Parochial Church Council (Powers) Measure. The PCC is registered with the Charity Commission (no. 1141709). PCC Members are also Charity Trustees and must ensure compliance with charity law and church (ecclesiastical) law and exercise a duty of prudence and a duty of care. The method and appointment of PCC members is set out in the Church Representation Rules. All regular church attendees are encouraged to register on the Electoral Roll and are thereby eligible to stand for election to the PCC. In 2009 the Annual Parochial Church Meeting agreed to electing 12 members for 3-year terms of office, with casual vacancies filled by those with most votes and to suspend until rescinded, the 6-year rule for the term of office of a Churchwarden. The PCC continues to comply with the duty under 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). The PCC is committed to fully comply with the Data Protection Act 2018 (GDPR). The PCC is committed to caring for the environment and reducing the church’s carbon footprint in line with the C of E Net Zero Carbon targets. Other matters related to church and other legislation (compliance with Health and Safety and Disability Discrimination etc.) are brought to the notice of PCC members for review and action. _Page 3_ ## **Committees** **The Standing Committee** is a statutory requirement and comprises the Vicar, Churchwardens, Treasurer, PCC Secretary and at least two, but no more than four, elected members from the PCC. This Committee meets, when required, and brings recommendations to PCC meetings on various matters, including those referred to it by the Council. It has power to take decisions on behalf of the PCC when required. **Other committees or Task Groups** are formed and meet as required to consider various aspects of church life. ## **Strategic Planning Team** This team continued to meet at regular intervals during the year to read the updated Government and Diocesan guidelines relating church and other church related activities and recommended to the PCC ways in which the guideline could be implemented to ensure a safe environment. We also have, with formal terms of reference, Task Groups for Property, Finance, HR, Mission Links and Pre-School Management. It is our intention that all members of the PCC sit on at least one of these groups and the clergy are members of each group by right. These groups have meet as and when necessary. **St Mary’s Island District Church Council** operates with separate accounts and meetings under the leadership of the Vicar and the Focal Minister (lay position). Their annual reports are published and sent to the Diocese separately, but we include them together with this report in our Charity Commission submission. St Mary’s Island has its own District Council Scheme (i.e. its ‘constitution’) approved by Bishop’s Council and the Diocesan Registrar. ## **Objectives and Activities** The role of the PCC is: To promote the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England and upholding the evangelical charismatic tradition of St Mark’s. To co-operate with the minister in promoting, in the parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. To accomplish this, we seek together through prayer to discern ‘the mind of the Lord’. To take responsibility for the right administration of the Church and its properties and, in conjunction with the Churchwardens and Treasurer, to make financial provision for staff salaries, Parish Indicative Offer, general maintenance and running costs as well as the various charitable needs. To make considered decisions, after discussion and prayer, on behalf of the whole Church fellowship rather than simply promoting members’ individual or partisan interests. In the planning of activities, the PCC has considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. _Page 4_ ## **The Church’s Purpose Statement is ‘Living for Jesus, Loving Gillingham and Learning Together’** . **Review of the year** ## **Church Attendance** ## **Electoral Roll Report 2022** ## **The Electoral Roll for St Mark’s Church 8 May 2022 is as follows:** The number on the Electoral Roll is currently 156. There were 164 on the Electoral Roll in May 2021. Since then, two people have died, and 14 people have left or moved away. 8 people have applied to join. ## **The Electoral Roll for St Mary’s Island 2022** The roll for SMI is 52. (53 in 2021) This is as follows: Total on the roll for 2022 is 52 - which is a decrease of 1 from 2021 5 have come off the roll - 3 moved away and 2 ceased to meet 4 new applicants were received and have been added. ## **Total Electoral Roll number for St Mark’s Parish stands at 208** (217 for 2021) ## **The attendance at major events was as follows:** Due to the Covid-19 pandemic our church buildings were either closed or restricted on attendance numbers for a large part of 2021. During these periods, most normal services were maintained with live streaming from the church building and other venues, with attendees participating on Facebook. While the restrictions were in place, the church building had social distancing capacity limit of approx. 50, plus those leading and ushering. People attending in person: Easter Day Service – 0 (0 in 2020) Christmas Eve and Christmas Day – 46 (0 in 2020) In October 2021, a study was carried out on Church attendance (in person) during the month. The statistics showed: Average gross weekly attendance 144 (49 in 2020). Additionally, a substantial number of people viewed services and events online live and after the event on ‘catch up’. The actual number who stayed connected for the entirety of an event is unknown. Prior to the building closure and restrictions, the average weekly attendance was approximately 150. _Page 5_ The PCC will continue to use the full data to focus ministry accordingly and track trends in the future as the church emerges from the pandemic. ## **Church Status PCC** During the year, the PCC met monthly virtually using Zoom. The Council remains focused on proper governance of our Church, but we have also spent time on discerning where God wants us to be as a Church and shaping a longer-term strategy for the work that is needed in the church building. Details of the activities are covered in the more specific report of the PCC by the PCC Secretary, Vicky Allen. Samuel Wilkins has contributed enormously by being Minutes Secretary throughout the year and we would like to thank him for all his hard work, as he has now stepped down from this role. ## **Staff and elected roles** In the office Katie Jenkins/Skinner continued as the Office Administrator and went on Maternity leave in May 2021. Vicki Watson undertook to cover most of Katie’s role as maternity cover, in addition to her responsibilities as Operations Manager/Vicar’s PA. Hannah Whittaker continued as Digital Lead, enhancing our online presence. Seun Adigun and Karen Dyer were elected as Churchwardens in May, and we thank Helen Towers for her dedication and hard work as she steps down from the role of Churchwarden. ## **Buildings** A feasibility study and concept design for the new kitchen in church has been carried out by the architect and the plans shared with the congregation. The next stage will be a consultation with the Diocesan Advisory Committee before commencing detailed plans. We have continued to receive donations towards this project and are considering other means of fund raising to meet the full estimated cost of £75,000. ## **Church Activities** As you will see from the many reports that have been submitted under Additional Reports, there are a vast array of activities that are undertaken in the life of St Mark’s. This year has seen activities beginning to open up adhering to the Government and Diocesan guidelines. Quite a lot of the PCC time has been obviously taken up with things relating to continuing to engage with people with restrictions in place because of the Covid pandemic. **Dementia Café** - which had just begun with a few people attending, and this has increased in numbers as things began to open up during the year. - **Open Church** When the restrictions allowed us Open Church was re-instated on Tuesday mornings. _Page 6_ **Alcoholics Anonymous** – The PCC was pleased to offer the use of the Old Vicarage for a new AA Group to meet weekly. Youth Worker, Simon Morbey moved to a new position in June 2021 and at present we are continuing Summit with Rob Turnbull taking over the leadership on a voluntary basis. The PCC has decided not to fill the role of an employed Youth Worker at present. We are pleased that Christine Curtis has continued her responsibilities looking after the children’s work. Keith Sheepwash, who had been a longstanding member of St Mark’s, left a legacy to be used by the PCC at their discretion, with 10% being restricted for the benefit of the congregation to help those in need. We have continued to broadcast our services using Facebook during the year to enable those people who are not yet ready to attend in person. We look forward to people returning to St Mark’s as soon as they feel able to do so. In December Vicar Saju Mutually announced that he would be leaving St Mark’s to become the Suffragan Bishop of Loughborough, which came as a surprise to most. During his seven years at St Mark’s Saju brought new insights in what it means to be a diverse church and his willingness to enable others to use and develop their giftings has been clearly evident. We are sorry to see him leave and wish him, Katy and family God’s blessings in their new calling in Loughborough. Our Ordinands, Rob Byrne and Raymond Shergill, moved on to St John’s Church Chatham and Twydall Church respectively to continue their ordination training following the departure of Saju. We wish them both well as they develop their ministries in those other churches. We are grateful to all who have enabled the many activities of St Mark’s to continue in one form or another during such an unusual and difficult period. Thanks be to God that we have been able to worship Him in new and different ways. ## **SDF** Three Church Plants “change projects” were created in 2019 and over the following five years, three part time salaried staff members employed by the Diocese and based at, but not limited to St Mark’s, will work to grow their projects. These staff members are: **Gospel Plant Leader – (Mayowa Oyinloye)** who is responsible for the development and delivery of all music related aspects to promote the growth of the new ‘gospel’ congregation. Mayowa took up her position in October 2019. **Community Pastor – Karen Turnbull** took up her position in October 2019 **.** Karen will establish a new worshipping community and runs a number of public activity sessions throughout the week. _Page 7_ Sadly, Karen has resigned from this position as she intends to move from the area. At present this position in vacant. **Community Missioner – Christine Curtis** took up her role in May 2020. Christine oversees the work of Mayowa and Karen, engages with a wide range of local community groups, partnerships with local schools and is looking to establishing new ‘Messy Churches’ in Gillingham. With Covid restrictions it has been difficult for them to fully undertake all they would have liked to have done during the past year, but hopefully moving forward we will see more progress. You can read their full reports under Additional Reports in the Agenda and Additional Reports document. ## **St Mark’s Parish - St Mary’s Island Church (SMIC)** St Mary’s Island Church has continued to meet every week using Zoom as it has not been possible to meet in the school building for most of the year. The full report of the activity of SMI Church is covered in a specific report within the Additional Reports document. ## **St Mary’s Island C of E School (SMIS)** The school continues to flourish under the headship of Christine Easton. ## **Financial review** ## **General Fund** For 2021 financial year, we forecast a budget deficit on PCC unrestricted General Fund of £8,923 which included transfers between Repair and Pre-school Funds. The year finished with a deficit of £1,273, albeit this included an income accrual of £20,000 for unclaimed Gift Aid tax and £10,000 temporary income transfer from the Church Repair Fund (CRF). Without this CRF transfer included, the deficit would be £11,273. Before transfers, our total income at £139,504 was down compared to £159,727 in 2020, with expenditure also down at £153,044 compared to £162,683 in 2020. Donations (Voluntary Income) decreased to £119,802 from £125,705 in 2020 being lower than budget by £12,698. While regular giving decreased, online and contactless increased. Gift Aid tax recovered amounted to £18,281, including the income accrual, after adjusting for accrual deficit of £1,719 from 2020. This was lower than recent years, reflecting the reduction in voluntary giving. Online and contactless more than doubled compared to 2020, realising donations of £9,713, before Gift Aid tax recovery being applied. Income continued to be supplemented by rental for the Garden House of £10,194 for the year, paid by the Diocese to provide housing provision for the Medway Campus Chaplain. Staff costs were lower than budget by £9,868 due to lower expenditure for the Youth Worker and curate. The total _Page 8_ running costs for our buildings were £3,588 higher than budget. Mission Giving was on budget at £12,600. Based on 10% of donations received in 2020, our General Fund Away Giving in 2022 will be budgeted at £12,000. We paid £59,748 to the Diocese of Rochester, as our St Mark’s Parish Indicative Offer, being a contribution for parish clergy stipends and other diocesan support costs. The total Parish Offer, combined with SMI Church contribution, was £72,873, which was 2.8% lower than 2020. The General Fund cash at bank and in hand at 31 December 2021 was £33,950. After debtors and creditors adjustment the net current asset was £53,350. This represents a ‘reserve’ of 33.6% of our 2022 forecast expenditure. The Reserve Policy will be reviewed by the PCC annually. Cash reserves are 21.3% of 2022 forecast expenditure. It should be noted, however, that these figures include the £10,000 transferred from the CRF. If this were transferred back, the net current asset would reduce to 27.3% and cash reserve to 15.1%. ## **Other Funds** The total year-end balance in our Designated Repair Funds was £23,945 with a total of £5,692 spent and £10,000 temporary transfer out to General Fund. A total of £5,225 was transferred in during the year. During the year £13,519 (before Gift Aid) was donated at Gift Day for the restricted Development Fund. We paid architect’s fees of £60 and with other donations the fund now has a balance of £32,830. The balance in the Mission Fund is £11,132, which includes £1,632 unallocated in 2021. During the year we donated a total of £2,180 from this fund. Of the total in the fund, £9,500 is designated. The Vicar’s Discretionary Fund received £3,620 donations with discretionary spending of £3,920. The fund current balance is £439. The India Fund had no income with an expenditure of £785. The year-end balance of the fund is £9,707. The Reach at Gillingham Pier Restricted Fund was set up to support management of income and expenditure until this venture was more established. At the end of March, the project was wound up and after settling some expenditures the balance was transferred to St Luke’s Gillingham PCC for local mission. Income received during the year was £520, with expenditure of £7,414 including £6,603 transferred to St Luke’s. The current fund balance is £360 (Gift Aid). During the year £1,437 has been spent from the HYCFM Fund, leaving a balance of £1,658. The Peace and Hope Fund received £78 income, giving a current balance of £782. The Specific Donation Fund is to receive designated donations. Income of £1,565 was received, with no expenditure. The fund balance is £6,620. _Page 9_ The Strategic Development Fund is for the income and expenditure management of SDF projects. SDF funding can be drawn down periodically from the Diocese of Rochester. To the year-end expenditure was £3,205, with a drawdown of £3,824, giving a fund balance of £1,147. Further funds will be drawn down in 2022. Pre-school income from all sources was £91,114 and expenditure £119,583 giving a deficit for the year of £28,469 and a net deficit of £35,962 after transfer of £7,493 to General Fund. This compares to a net surplus of £1,910 in 2020. The Pre-school Fund balance is £27,846. During the year we received a Legacy in the Estate of the Late Keith Sheepwash for £49,396. The PCC agreed to allocate the funds as follows: £4,940 - Community Development Fund (restricted) £25,000 – Legacy Development Fund (designated) £19,456 – Legacy Fund (designated). During the year £4,660 was spent from this fund, leaving a balance of £14,796. ## **Reserve Policy** It is PCC policy to maintain a balance on free reserves (net current assets) to smooth out any fluctuations is cash flow and to meet emergencies. The PCC agreed to maintain a General Fund minimum reserve policy of £55,000 for 2021. Total Funds held by the charity - £214,628. Restricted Funds - £97,536 Designated Funds - £63,742 Unrestricted Funds (reserve) - £53,350 which represents 33.6% of 2022 General Fund forecast expenditure. The Restricted Funds are earmarked for future projects and ongoing commitments. The Designated Funds are earmarked potential expenditures but can be redirected for other use as directed by the PCC. ## **Risks** The PCC continually considers and reviews the risks that could materially impact on the financial viability of the charity. 2021 has seen a reduction in voluntary giving, partly due the Covid pandemic and as a direct result of collections not being taken in church services. While we believe this form of giving should be partly restored to its former level when services return to normal, there is no certainty when this will happen. There may be a reluctance on the part of some church members to return to worship in the church building in person for a number of reasons. Additionally, some members may have additional financial burdens resulting from Covid related and other causes, which could affect their level of giving. _Page 10_ Due to lack of voluntary resource with the right expertise, it has not been possible to submit a Gift Aid claim since December 2020. While this will be claimed retrospectively, delays in making submissions would impact on cash flow and level of cash reserves, which are 21.4% of 2022 forecast expenditure and 15.1% if the £10,000 transferred from the CRF were transferred back. The PCC reviews the financial status each month and will take actions to mitigate the risks as required. With our current level of unrestricted reserve and designated funds available, we consider the financial risk to be low. ## **Going concern** The trustees have considered the going concern status of the charity and conclude that there are no material uncertainties affecting the ability of the charity to continue as a going concern. This has also been considered in the context of Covid-19 and the cash position at the date of signing along with future cash projections. ## **2022 General Fund Budget** The PCC has approved the final 2022 V2 budget, with a year-end forecast deficit of £7,859. Voluntary income has been assumed as £122,000, a reduction of £10,500 compared to the 2021 budget. ## **Summary** This year has again been an unusual one as we became used to living in a pandemic and how that impacted on our church worship and other activities. We thank God for the way he has sustained us and provided for us during this difficult time in so many different ways. Despite the challenges and constraints, were able to maintain our church services week by week and provide live streaming for those who felt unable to attend church in person. We hope, as we emerge from the pandemic, that others will be able to return to enjoy the type of fellowship that only meeting together in person can give. Our witness as a Church community is best served by the way we welcome; we serve and care. This report, and the additional reports, despite the constraints of the last year, show how much our congregation is committed to blessing our local community, which suffers like other deprived areas from the injustices and inequalities in society. Not everything is recorded, and we are grateful to all those who gave of their time and talents, whether their contributions are written down or not. We still face financial challenges and are thankful for the sacrificial giving by so many that enables His work to continue here and beyond. We trust that God will continue to meet our needs as He has done in the past. As we glance back over the past year with thanksgiving, we look forward with expectation to what God has in store for us under the leadership of a new vicar. _Page 11_ Signed on behalf of the Parochial Church Council by the Chairman, on Revd Brian Senior _Page 12_ ## **St Mark’s Church Gillingham** ## **End of Year Financial Statements** **Year ending 2021** _Page 13_ ## **Accounting policies** ## **Basis of financial statements** The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs and prepared under FRS102 as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS102)). ## **Funds** The General Fund represents the funds of the PCC that are unrestricted and are available for application to the general purpose of the PCC. The Church, Old Vicarage, Vicarage Hall and Garden House Repair Funds and Legacy Funds are designated by the PCC and are unrestricted. Other Funds are restricted, including the Development Fund, Mission Fund, Vicar’s Discretionary Fund, Pre-school Fund, Small Funds, Head of Youth, Children and Families Ministry Fund (HYCFM), India Fund, Reach at Gillingham Pier Fund, Peace and Hope Fund, Specific Donation Fund, Strategic Development Fund and Community Development Fund. The Development Fund represents monies donated for capital/refurbishment work on all church properties, receives Gift Aid and other income from donors. The Mission Fund is a fund into which donations given by church members specifically for mission work are held and distributed and any transfers from General Fund. The Vicar’s Discretionary Fund is financed primarily from voluntary donations and makes discretionary payments to those in need. The Pre-school is self-financing, providing a Christian pre-school for the local community. The Head of Youth, Children and Families Ministry Fund receives funding from grants towards ministry and activities of youth, children and families. The India Fund receives voluntary donations and income from fund raising activities for India mission support. The Reach at Gillingham Pier is a fund set up to support management of income and expenditure of a Bishop’s Mission Order initiative. The Peace and Hope Fund is a church community group for those with learning difficulties and their families and carers. The initial funds were transferred from the Faith and Light Christian association of which Peace and Hope was formally a part. The Specific Donation Fund receives donations for larger expenditures and projects specified by the donor. The Strategic Development Fund holds drawdown funds from the Diocese for Strategic Development Projects expenditures. The Community Development Fund is to provide support to the local community. A number of accounts can be entered collectively under the heading of Small Funds, where restricted income has been received for specific purposes. The Repair Funds are amounts held by the Diocese of Rochester on St Mark’s behalf to cover the cost of anticipated repair work on the Church, Old Vicarage, Vicarage Hall and Garden House. The Legacy and Legacy Development Fund hold funds designated by the PCC from legacies received which are not restricted. _Page 14_ ## **Incoming Resources** Voluntary income and capital resources Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is received and as Income Accrual. Other income Rental income from letting of church property is recognised when the rental is due. ## **Fixed Assets** Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011. All expenditure incurred during the year on consecrated or beneficed buildings, individual item under £1,000 of the repair of movable church furnishings acquired before 01 January 2000 is written off. Other fixtures, fittings and office equipment Depreciation on fixed asset properties has not been provided in these accounts as any charge is considered to be not material, on the basis that the asset has either a very long useful life; or a residual value, based on its current value, which is not materially different from its carrying value. Depreciation is provided on all other tangible fixed assets at rates calculated to write off the cost, less estimated residual value, over the expected useful lives of the assets, as follows: Nothing at present is being written down. _Page 15_ ## **Independent Examiner’s Report to the PCC of St Mark’s Church, Gillingham** This Report on the accounts of the PCC for the year ended 31 December 2021, which are set out in this Annual Report, is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations (“the Regulations”) and s.145 of the Charities Act 2011 (“the Act”). ## **Respective responsibilities of the PCC and the examiner** As the members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of Regulation 3(3) and section 144(2) of the Act do not apply. It is my responsibility to issue this Report on those accounts in accordance with the Regulations. ## **Basis of this Report** My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and to be found in the Church accounting guidance, issued by the Archbishop’s Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. ## **Independent Examiner’s statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with section 130 of the Act; and - to prepare accounts which accord with the accounting records and comply with the requirements of the Act and the Regulations 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. _Rob Trice 5[th] July_ 2022 Mr Rob Trice MAAT 210 King George Road Chatham, Kent, ME5 0PH _Page 16_ ## **St Mark’s Church Gillingham Statement of Financial Activities** For the year ended 31 December 2021 ||**Unrestricted Designated**
**Restricted Endowment**
**2021**
**2020**
**Total**
**Total**
**funds**
**funds**
**£**
**£**
**£**
**£**
**£**
**£**| |---|---| |**Income and endowments from:**
Donations and legacies
Income from charitable activities
Investments
Other income
**Total income**
**Expenditure on:**
Expenditure on charitable activities
**Total expenditure**
**Net income / (expenditure) resources**
**before transfer**
**Transfers**
**Other recognised gains / losses**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|119,802
44,456
37,199
—
201,457
140,204
11,708
—
91,190
—
102,898
121,668
1
56
21
—
78
142
7,993
—
3,824
—
11,817
25,400| ||**139,504**
**44,512**
**132,234**
**—**
**316,250**
**287,415**
153,044
10,352
139,580
—
302,976
281,850| ||**153,044**
**10,352**
**139,580**
**—**
**302,976**
**281,850**| ||**(13,540)**
**34,160**
**(7,346)**
**—**
**13,274**
**5,565**
**12,268**
**(4,775)**
**(7,493)**
—
—
—| ||**(1,272)**
**29,385**
**(14,839)**
**—**
**13,274**
**5,565**| ||**302,122**
**34,357**
**112,375**
**—**
**448,854**
**443,290**| ||**300,850**
**63,742**
**97,536**
**—**
**462,128**
**448,854 **| _Page 17_ ## **St Mark’s Church, Gillingham Balance Sheet** As at 31 December 2021 |**St Mark’s Church, Gillingham**
**Balance Sheet**
As at 31 December 2021|| |---|---| ||**2021**
**2020**
**£**
**£ **| |**Fixed assets**
Tangible assets
**Current assets**
Debtors
Cash at bank and in hand
**Liabilities**
Creditors: Amounts falling due in one year
**Net current assets less current liabilities**
**Total assets less current liabilities**
**Total net assets less liabilities**
**Represented by**
**Unrestricted**
General fund
**Designated**
Church Repair Fund
Garden House Repair Fund
Legacy Development Fund
Legacy Fund
Old Vicarage Repair Fund
Vicarage Hall Repair Fund
**Restricted**
Community Development Fd
Peace and Hope
Reach at Gillingham Pier
Strategic Development Fund
Specific Donation Fund
Small Funds
Vicars Discretionary Fund
Development Fund
Head of Youth, Children and Families Fund
India Fund
Mission Fund
Pre-school Fund
**Funds of the church**|247,500
247,500| ||**247,500**
**247,500**
20,000
16,878
195,637
185,491| ||**215,637**
**202,369**
1,009
1,015| ||**1,009**
**1,015**| ||**214,628**
**201,354**| ||**462,128**
**448,854**| ||**462,128**
**448,854**| ||300,850
302,122
4,231
11,910
7,000
6,101
25,000
—
14,796
—
5,781
10,242
6,934
6,104
4,940
—
782
704
360
7,254
1,147
529
6,620
5,055
76
76
439
739
32,830
7,315
1,657
3,094
9,707
10,492
11,132
13,309
27,846
63,808| ||**462,128**
**448,854 **| **Approved by the PCC on ……………………………..and signed on its behalf by: …………………………………………………** _Page 18_ ## **St Mark’s Church, Gillingham Analysis of income and expenditure** ## **INCOME AND ENDOWMENTS** |

**Donations and legacies**
Gift Aid STO Offerings
Gift Aid Donations
Non Gift Aided Donations
Gift Aided Church Collections
Non Gift Aided Collections
Gift Day Gift Aided
Gift Day Non Gift Aided
GA Tax Recovered
Legacies
VDF donations
K Barnwell Wycliffe
Nehemiah Mission India
Reach at Gillingham Pier
Specific donations
Montmorillon Church
Gift Aid Online Giving
Non Gift Aid Online Giving
Gift Aid Card Donation
Non Gift Aid Card Donation
Gift Aid (GASDS) Card Donation
Gospel Night donations
Total
**Income from charitable activities**
Wedding Fees
Funeral Fees
Church Lettings
Vicarage Hall Lettings
Old Vicarage Lettings
Pre-school Fees
Medway Council Funding
Garden House rent
Peace and Hope
Total
**Investments**
Bank Interest
Total
**Other income**
Photocopying
Other Income
Staff salary reimbursement
Garden House reimbursement
SDF Drawdown
HMRC Job Retention Scheme
St Barnabas Vicarage reimbursement
Total
**INCOME TOTAL**||**Unrestricted Designated Restricted Endowment 2021 2020**
**Total Total**
**funds** **funds**
**£ £ £ £ £ £**
82,053
—
4,210
—
86,263
87,854
396
—
(250)
—
146
2,255
8,587
—
3,020
—
11,607
11,422
263
—
—
—
263
2,192
429
—
—
—
429
—
—
—
11,500
—
11,500
—
—
—
2,019
—
2,019
—
18,281
—
1,406
—
19,687
24,039
—
44,456
4,940
—
49,396
—
—
—
3,620
—
3,620
—
—
—
240
—
240
240
—
—
180
—
180
180
—
—
160
—
160
2,173
—
—
—
—
—
4,650
—
—
500
—
500
500
5,872
—
5,654
—
11,526
2,857
2,615
—
—
—
2,615
1,531
—
—
—
—
—
91
781
—
—
—
781
99
445
—
—
—
445
121
80
—
—
—
80
—| |---|---|---| |||119,802
44,456
37,199
—
201,457
140,204
363
—
—
—
363
586
51
—
—
—
51
952
100
—
—
—
100
—
—
—
—
—
—
(50)
1,000
—
—
—
1,000
180
—
—
8,011
—
8,011
5,912
—
—
83,101
—
83,101
103,194
10,194
—
—
—
10,194
10,895
—
—
78
—
78
—| |||11,708
—
91,190
—
102,898
121,669
1
56
21
—
78
142| |||1
56
21
—
78
142
60
—
—
—
60
406
2,095
—
—
—
2,095
2,450
4,469
—
—
—
4,469
6,498
1,369
—
—
—
1,369
1,243
—
—
3,824
—
3,824
1,851
—
—
—
—
—
3,825
—
—
—
—
—
9,127| |||7,993
—
3,824
—
11,817
25,400| |||139,504
44,512
132,234
—
316,250
287,415| _Page 19_ ## **EXPENDITURE** ## **Expenditure on charitable activities** |**xpenditure on charitable activities**||||||| |---|---|---|---|---|---|---| |K Barnwell Wycliffe|1,000|—|—|—|1,000|1,000| |T&T Barrow SIM|2,160|—|—|—|2,160|2,160| |C MacFarlane (Mission India)|1,000|—|—|—|1,000|1,000| |Offer (Parish Share)|59,748|—|—|—|59,748|61,859| |Dognons France|720|—|—|—|720|1,720| |Travel Vicar|215|—|—|—|215|82| |Telephone Vicar|636|—|—|—|636|636| |Vicar Other expenses|706|—|—|—|706|812| |Vicarage water rates|686|—|—|—|686|628| |Vicarage Council Tax|2,227|—|—|—|2,227|2,123| |Vicarage Repairs|96|—|—|—|96|96| |Garden House Water rates|141|—|—|—|141|185| |Garden House Council Tax|1,368|—|—|—|1,368|1,301| |Garden House Repairs|536|—|—|—|536|226| |Garden House Insurance|361|—|—|—|361|352| |Church Gas|3,944|—|—|—|3,944|3,554| |Church Electricity|1,597|—|—|—|1,597|1,316| |Church Repairs|986|—|—|—|986|9,077| |Church Telephone|360|—|—|—|360|387| |Church Water Rates|113|—|—|—|113|154| |Worship etc|5,608|4,660|—|—|10,268|6,098| |Church Cleaning|2,479|—|—|—|2,479|2,401| |Church Insurance|3,937|—|—|—|3,937|3,927| |Vicarage Hall Gas|651|—|—|—|651|1,267| |Vicarage Hall Electricity|1,117|—|—|—|1,117|609| |Vicarage Hall Insurance|1,226|—|—|—|1,226|1,231| |Vicarage Hall Repairs|2,469|—|—|—|2,469|2,025| |Vicarage Hall Water Rates|207|—|—|—|207|9| |Vicarage Hall Other Costs|675|—|—|—|675|485| |VH Cleaning|4,493|—|—|—|4,493|2,827| |Old Vicarage Gas|576|—|—|—|576|1,410| |Old Vicarage Electricity|572|—|—|—|572|688| |Old Vicarage Insurance|1,291|—|—|—|1,291|1,299| |Old Vicarage Repairs|4,308|5,692|—|—|10,000|2,265| |Old Vicarage Water Rates|207|—|—|—|207|9| |Old Vicarage Other Costs|389|—|—|—|389|624| |OV Cleaning|2,479|—|—|—|2,479|2,401| |Youth & Children's Work|761|—|1,438|—|2,199|1,373| |Evangelism|88|—|—|—|88|—| |Office Photocopying|1,606|—|—|—|1,606|1,731| |Office Telephone|469|—|—|—|469|493| |Office Other Costs|351|—|—|—|351|540| |Independent Examination Fees|600|—|—|—|600|575| |Other Governance Costs|328|—|—|—|328|216| |Bank Charges|16|—|—|—|16|—| |Church Project Architects Fees|—|—|60|—|60|4,143| |Pre-school Staff Costs|—|—|105,886|—|105,886|91,946| |Pre-school Other Costs|—|—|13,697|—|13,697|11,550| |Nehemiah Mission India|—|—|195|—|195|195| |Vicar's Discretionary Giving|—|—|3,920|—|3,920|347| |K Barnwell|—|—|300|—|300|300| |Other Expenditure|1,451|—|—|—|1,451|1,593| |Hyndman's Trustees|500|—|—|—|500|500| |Medway Night Shelter|500|—|—|—|500|500| |Tear Fund (mission)|1,200|—|1,000|—|2,200|1,200| |Let Loose Concert|2,000|—|—|—|2,000|70| |The Family Trust|1,200|—|—|—|1,200|1,200| |Fisherman Trust giving|500|—|1,285|—|1,785|—| |Administrator SMI|4,502|—|—|—|4,502|4,443| |Travel Curate|5|—|—|—|5|402| |Telephone Curate|26|—|—|—|26|270| |Curate other expenses|40|—|—|—|40|421| |St Barnabas Vicarage water charges|451|—|—|—|451|456| |St Barnabas Vicarage council tax|—|—|—|—|—|2,081| _Page 20_ |Reach at Gillingham Pier
Office Administrator salary
Operations Manager salary
Operations Manager Expenses
Poverty & Hope
Other Expenses Intern Youth Worker
Salary Intern Youth Worker
SDF Activities
Mike Campbell Foundation
Montmorillon Church
Digital Lead salary
Aruls
Digital expenditure
Total
**EXPENDITURE TOTAL**
**GRAND TOTAL**|—
—
7,414
—
7,414
1,749
3,964
—
—
—
3,964
8,707
9,321
—
—
—
9,321
11,340
—
—
—
—
—
285
1,000
—
—
—
1,000
1,000
—
—
—
—
—
67
4,153
—
—
—
4,153
10,048
—
—
3,205
—
3,205
1,261
500
—
—
—
500
500
—
—
500
—
500
500
5,852
—
—
—
5,852
1,605
320
—
680
—
1,000
—
56
—
—
—
56
—| |---|---| ||153,044
10,352
139,580
—
302,976
281,850| ||153,044
10,352
139,580
—
302,976
281,850| ||| ||(13,540)
34,160
(7,346)
—
13,274
5,565| _Page 21_ ## **Fixed Assets – Tangible Fixed Assets** |**Cost or valuation**
At 1 January 2021
Additions
Disposals
At 31 December 2021
**Depreciation**
At 1 January 2021
Charge in the year
On disposals
At 31 December 2020
**Net Book Values**
**As at 31 December 2021**
As at 31 December 2020
**Debtors**
**General Fund**
Tax Income Accrual
Diocese SDF payment
**Total Debtors**
**Creditors**
**General Fund**
Independent Examination
**Agency**
Leaving Gifts
DBF
**Total Creditors**|**Old**
**Vicarage**
**Garden**
**House**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
160,000
87,500
—
247,500
—
—
—
—
—
—
—
—|**Old**
**Vicarage**
**Garden**
**House**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
160,000
87,500
—
247,500
—
—
—
—
—
—
—
—| |---|---|---| ||160,000
87,500
—
247,500|| ||—
—
—
—
—
—
—
—
—
—
—
—|| ||—
—
—
—|| ||**160,000**
**87,500**
—
**247,500**|| ||160,000
87,500
—
247,500|| |||**2021**
**2020**
**£**
**£**
20,000
16,000
—
878
20,000
16,878
**20,000**
**16,878**
**2021**
**2020**
**£**
**£**
600
575
600
575
198
—
211
440
409
440
**1,009**
**1,015**| _Page 22_ ## **Funds** |General Fund
Church Repair Fund
Garden House Repair Fd
Old Vicarage Repair Fd
Vicarage Hall Repair Fd
Legacy Fund
Legacy Development Fd
Development Fund
Head of Youth, Ch&Fam
India Fund
Mission Fund
Peace and Hope
Pre-School Fund
Reach at Gillingham Pier
Small Funds
Specific donation Fund
Strategic Develpmt Fd
Vicars Discretionary Fd
Community Develop Fd|**Balance**
**Balance**
**01 Jan 2021**
**Income**
**Expenditure**
**Transfers**
**31 Dec 2021**
302,122
139,504
153,044
12,268
300,850
11,910
21
-
(7,700)
4,231
6,101
11
-
888
7,000
10,242
13
5,692
1,218
5,781
6,104
11
-
819
6,934
-
19,456
4,660
14,796
-
25,000
-
-
25,000
7,315
25,575
60
-
32,830
3,094
-
1,437
-
1,657
10,492
-
785
-
9,707
13,309
998
3,175
-
11,132
704
78
-
-
782
63,808
91,114
119,583
(7,493)
27,846
7,254
520
7.414
-
360
76
-
-
-
76
5,055
1,565
-
-
6,620
529
3,824
3,206
-
1,147
739
3,620
3,920
-
439
-
4,940
-
-
4,940| |---|---| ||448,854
316,250
302,976
-
462,128| ## **Analysis of Net Assets between Funds** |Tangible Assets
Debtors
Cash at Bank and in Hand
Creditors|**Unrestricted**
**Designated**
**Restricted**
**Agency**
**Total**
**£**
**£**
**£**
**£**
**£**
247,500
-
-
-
247,500
20,000
-
-
-
20,000
33,950
63,742
97,536
409
195,637
(600)
-
-
(409)
(1,009)| |---|---| ||300,850
63,742
97,536
-
462,128| ## **Related Party Transactions** During the financial year 2021, St Mark’s Charity Trustees donated a total of £23,360 including Git Aid recovered. During the financial year 2021, a total of £1,557 was paid to St Mark’s Charity Trustees as expenses. _Page 23_ St Marfs Island Church Annual Accounts Year Ended 31 December 2021 Bank Barclays Bank PLC Medway Towns Branches Leicester LE87 2BB Independent Examln•r Rob Trice MAAT 210 King George Road Chatham Kent ME5 OPH st Marfs Island Church Trust••s Annual Report Year •nd•d 31 December 2021 Administratlve Informatlon DCC M•M￿rshIP Saju Muthalaly (chair) Rachel Blair Sally Bloor Carolyn Facey Roy Facey Nlckie Forrest Kathy Hurst Sandi James Matt Keeler Luke Knott Nancy Narayan Sathish Lakshmi Narayanan Chris Pinner Andy Ward structuro Govérnanc• and Management The DCC forms part of the Parish of St. Marks. Gillingham and receives its authorty to act by the PCC of Sl Marks. Gillingham. The DCC is authorised to operate almost as if it were the PCC of a parish, but with the ￿$trICted jurlsdiction to St. Marls Island and Chatham Dockyard geographically, and to any membars or visitors who loln the church for worship. Objectiv•s and Actlvltl•s The DCC together viith the PCC of St Marks, Gillingham, has responsibility of co- operating with the incumbent to prayerfully and humbly seek to serve Christ in the parish community and beyond, and to Co-operate with each other in such ways that the gospel and Christ's ministry is fulfilled. The objective for both DCC and PCC is to promote the gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England and upholding Ihe evangelical charismatic tradition of St. Mark's parish church. To co-operate with the Minister in promoting in the parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. To accomplish this, we seek together through prayer to discern 'the mind of the Lord". Results for th• y•ar The results for the year are set out in the atlached Receipts and Payments Account. Approved by the DCC on 2022 and signed on its behalf by- Page 1 St Marrfs Island Church R•c•lpts and Payments Account Year ended 31 December 2021 2021 2020 Recelpts Planned glvlng Gift Aid - Bank Gift Aid - Envelopeslstewardship 20,597 657 20,960 75 Collectlons and other glvlng Loose Plate Collections Messy Church & Little Fishes Glft Ald Recovered Tax Recoverable on Gtft Aid 300 1.983 428 1,678 3,829 5.728 Other Rocelpts Deposit interest Spring Haniest Lesbos Appeal Island Fire Sundry income 10 500 3.715 1,290 Totsl R•calpt8 27.371 34,391 Page 2 St Marfs Island Church Re￿Ip￿ and Payments Account Year ended 31 December 2021 Payments Mlsslon and Charltabl• GivSng Giving to Missionary Societies Giving to Lesbos Home Mission Island Fir6 3,000 3,000 3,715 2,347 1,384 2.809 Parlsh Share Mlnisty Parish Offer Church Runnlng Expenses Parish Training and Mission Church Running - Staffing Church Maintenance & Fumiture Upkeep of Services Administration 13.125 13,141 4,469 1.035 948 691 4,532 359 377 Hall Runnlng Costs Hall Running - Electricty Govomanee Costs Independent Examination Fee Othor payments Sundry Payments Spring Harvest Church Actlvltles Childrens work 150 150 280 20 Total Payments 26,507 29.025 Excess of R•celpts over Paym•nts 864 5,366 Brought Forward Balance 17,639 12,273 Carrled Forward Balanc• 18,503 17,639 St Mary's Island Chur¢h Statsment of Assets and Liabllities Y•ar •ndod 31 Dacernber 2021 2021 2020 Deposit Account Cash at Bank and in Hand 2,354 2,349 15.290 Approved by the DCC on 2022 and signed on its behalf by: St Marfs Island Church Notes to the Accounts Year ended 31 D•¢ember 2021 Basls of preparatlon The Accounts have been prepared on the receipts and payments basis. Related Party Transacllons Related party transactions are transactions with Trustees and close family members of trustees and include donations made. Trustees made unrestricted donations of £4.770 in the year. Page 4 Independent Examlnerfs Report to tho DCC of St Marfs l$land ChuKh This Report on the ac¢ounts of the PCC for the year ended 31 Decèmber 2021, which are set out in this annual report, is in respect of an examination carri8d out under Regulation 3131 of the Church Accounting Regulations 2006 rthe Regulations") and s.145 of the Charities Act 2011 ('the Act"). Respè¢tFve rosponslbllltles of the PCC and tho oxamlnor As m8mb8rs of the PCC you are responsible for the preparation of accounts; you ￿nsider that the audit requirement of Regulation 3(3) and section 144(2} of the Act do not apply. It is my responsibillty to issue thls report on those accounts in 8ccordance wlth the Regu￿tIonS. Basis of this report My gxamination was carried out In accordance ¥Mth the General Dire¢tk)n8 gNen by the Charity Commission under sectlon 145(5)(b) of the Act and to be found in th8 Church guidance, 2006 edition, issued by the Finance DiVis￿n of the Archbishops, Council. That examination includes a review of the accounting record kept by the PCC and a comparison of the accounts with those ro¢ords. It also includes cowdering any unusual items or disclosures h th8 accounts and seeking explanatlons from you as trustees con¢eming any such matters. The procedures undertak8n do not provide all the evidence that ￿￿Uld be required in an audit. and consequently I do nol express an audit oplnlon on the view given by the accounts. Independent Examlnerfs slatsment In connection wth my examination. no matter has come to my attentm: <1) which gives me reasonable Caus8 to b8118ve that in any material respect the requirements - to keep accountlng records in ac￿rdanCe ￿ryth sedion 130 of the Act: and - to prepare accounts which accord with the accounting record8 and tt)mply with the requlrernents of the Act and the Requlations have not been met; or <2) to which, In my oplnlon, attention should be drawn in order to enable a proper understsnding of the 8¢¢0unts to be reached. glob W frice 28th February 2022 Mr Rob Trice MAAT 210 King George Road Chatham, Kent, ME5 OPH Page S