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2022-12-31-accounts

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 2022

PCC Chair

Revd Canon Brian Senior (until October 2022) Revd Catharina Olsson – Gisleskog (from October 2022)

St Mark’s Parish Office, The Old Vicarage, Vicarage Road, Gillingham ME7 5JA

Bank

HSBC Bank plc, High Street, Chatham, Kent ME4 4BQ

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

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 St Mark’s Church 01634 570 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)
Area Dean of Gillingham Revd Canon Brian Senior Chair
(until October 2022)
Incumbent(Vicar) Revd Catharina Olsson – Gisleskog Chair (from October 2022)
Churchwardens
From APCM 2021 to 2022 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
Dr Jess Mahdavi-Gladwell From APCM 2022
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
Gabriele Goddard to May 2022
From APCM 2020– 2023 Mr Chris Blewett
Mr Rob Byrne resigned December 2021
From APCM 2022 – 2023 Mr Chris Gladwell
One space unfilled
From APCM 2021 – 2024 Mrs Vicky Allen
Mr Paul Smith

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Mr Joel Watson From APCM 2022-2024 Mrs Janet Mann From APCM 2022 – 2025 Mr Trevor Dyer Mr Frank Howard Mr Ed Wentzel Mr David Wilkins (resigned November 2022) Bankers HSBC Bank plc High Street, Chatham, Kent ME4 4BQ 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).

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.

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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 had met at regular intervals to read the updated Government and Diocesan guidelines relating church and other church related activities, and recommended to the PCC way in which the guideline could be implemented to ensure a safe environment with regards to Covid. With the final lifting of Covid restrictions, the team was wound up and the PCC is grateful for those who gave their time to serve on it.

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 met as and when necessary and reported back to PCC with recommendations.

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.

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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.

The Church’s Purpose Statement is ‘Living for Jesus, Loving Gillingham and Learning Together’ . Review of the year

Church Attendance

Electoral Roll Report 2023

The Electoral Roll for St Mark’s Church on 5 May 2023 is as follows:

The number on the Electoral Roll is currently 148.

There were 156 on the Electoral Roll in May 2022.

Since then, 26 people have left or been removed,18 people have applied to join.

The Electoral Roll for St Mary’s Island 2023

The roll for SMIC is 53. (52 in 2022).

This is as follows:

Total on the roll for 2023 = 53, which is an increase of 1 from 2022.

3 have come off the roll and 4 new applicants were received and have been added.

Total Electoral Roll number for St Mark’s Parish stands at 201 (208 for 2022).

The attendance at major events was as follows:

People attending in person: Easter Day Service – 115 (0 in 2021) Christmas Day Service – 124 (46 in 2021)

In October 2022, a study was carried out on church attendance (in person) during the month. The statistics showed:

Average gross weekly attendance 110 (144 in 2021).

Additionally, a 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. The PCC will continue to use the full data to focus ministry accordingly and track trends in the future.

Church Status PCC

During the year, the PCC met either monthly virtually using Zoom or in person. The Council remain 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.

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Time was spent in discerning and discussing the requirements of a new vicar, for the preparation of the Parish Profile. This document once completed, outlined St Mark’s and SMIC activities and vision and what we were looking for in a new leader. The PCC wishes to acknowledge the support of the Archdeacon of Rochester, Hyndman’s Trustees, the Gillingham Area Dean and the Revd Michael McLaughlin during the interregnum.

The PCC held an Away Day in August studying Pastoral principles – Living Well Together.

Details of the activities are covered in the more specific report of the PCC by the PCC Secretary, Vicky Allen.

Staff and elected roles

In the church office, Katie Skinner resigned at the end of her maternity leave. Vicki Watson, who had undertaken to cover most of Katie’s role during her maternity leave, continued to cover her duties and we looked to advertise for someone to take on the role that Katie had left. However, at a similar time Hannah Whittaker, our Digital Lead, also resigned and so the PCC decided to advertise for an Administrative Assistant to assist Vicki and also undertake some financial book record keeping to assist the Treasurer. The duties that Hannah had undertaken as Digital Lead of preparing the Newsletter have been taken on by Katie Blewett, and we are grateful for her work week by week. In July, Eve Martin joined the staff team part-time as Administrative Assistant. Vicki adjusted her working hours and we thank her and Eve for all that they do to keep the office running smoothly.

Seun Adigun and Karen Dyer were re-elected as Churchwardens in May, and thanks goes to them for all that they have undertaken during the year, especially during the interregnum with the extra responsibilities.

Buildings

A number of maintenance activities were carried out on our buildings during the year. These included repairing storm damage to the church roof, fitting a new kitchen in the Vicarage Hall and upgrading to the audio-visual equipment in the church. The PCC is grateful to those who volunteer to oversee and keep our buildings in good condition.

The PCC spent time considering the outline design for a new kitchen for the church, following input from the Project Team. The architect will now proceed with preparing detailed working drawings and specification and a Faculty Application will be made. The project will then be put out to tender. We were pleased to receive a £20,000 grant towards the cost of the kitchen from the Missional Property Fund, which is administered by the Diocese of Rochester.

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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. We were pleased to see many activities start up again, after the lifting of the Covid restrictions.

The main regular activities were:

Home Groups and Trios, ‘Standing in the Gap’ prayer meeting, Open Church, Dementia Café, Parent and Toddlers, Children’s Church, Ladies Group, ‘Summit’ young people group, Peace and Hope group, Pre-school, Foodbank.

We are pleased that Christine Curtis has continued her responsibilities looking after the children’s work.

We have continued to broadcast our services using Facebook and YouTube during the year, to enable those people to participate, who are not able to attend in person. We look forward to people returning to St Mark’s in person as soon as they can do so.

Plans for the beginning of next year include the introduction of a monthly prayer meeting, ‘Warm Spaces’ initiative (church open with soup and bread served) and running a new Alpha Course.

We are grateful to all who have enabled the many activities of St Mark’s to continue in one form or another during the interregnum. Thanks be to God that we have been able to continue to worship and serve Him in so many different ways.

SDF

Three Church Plants “change projects” were created in 2019 to run over five years with three part time salaried staff members. These who are 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. Mayawa took up her position in October 2019

Community Pastor – This position is currently vacant.

Community Missioner – Christine Curtis took up her role in May 2020. Christine oversees the work of Mayowa, engages with a wide range of local community groups, partnerships with local schools and has set up ‘Messy Church’ in some locations in Gillingham.

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You can read full reports on the SDF work under Additional Reports in 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, with many different activities taking place. 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 and the report can be seen in the Additional Reports.

Financial Review

General Fund

For 2022 financial year, we forecast a budget deficit on PCC unrestricted General Fund of £7,859 which included transfers between Repair and Pre-school Funds. The year finished with a deficit of £4,181, albeit this included an income accrual of £3,578 for unclaimed Gift Aid tax and £10,000 temporary income transfer paid back to the Church Repair Fund (CRF). Without this CRF transfer included, the surplus would be £5,819.

Before transfers, our total income at £151,829 was up compared to £139,504 in 2021, with expenditure down at £147,039 compared to £153,044 in 2021.

Donations (Voluntary Income) increased slightly to £120,124 from £119,802 in 2021 being lower than budget by £1,876. Gift Aid tax recovered amounted to £21,843, including the income accrual, after adjusting for accrual surplus of £1,308 from 2021. We launched the Parish Giving Scheme in July, with £14,770 plus Gift Aid being donated using this scheme.

Income continued to be supplemented by rental for the Garden House of £11,324 for the year, paid by the Diocese to provide housing provision for the Medway Campus Chaplain. The DBF portion of fees were placed in the Sequestration Account and subsequently used towards the vicarage interregnum costs. Staff costs were lower than budget by £6,003 primarily due to the departure of the Digital Lead and lower clergy expenses. The total running costs for our buildings were approximately on budget when insurance claims are included. Mission Giving was £10,780 compared to an amended budget figure of £12,000. The balance of £1,220 was transferred to the Mission Fund as carry over to 2023. Based on 10% of donations received in 2022, our General Fund Away Giving in 2023 will be budgeted at £12,000.

We paid £60,334 to the Diocese as our St Mark’s Parish Indicative Offer. The total Parish Offer, combined with SMI Church contribution, was £74,334, which was 2.0% higher than 2021.

The General Fund cash at bank and in hand at 31 December 2022 was £46,241. After debtors and creditors adjustment the net current asset was £49,170.47. This represents a ‘reserve’ of 28.5% of our 2023 forecast expenditure. The PCC agreed to a minimum Reserve Policy for 2022 of £55,000. The Reserve Policy will be reviewed by the PCC annually. Cash reserves are 26.8% of 2023

Page 8

forecast expenditure. It should be noted that these figures take into account the £10,000 transferred bank to the CRF.

Other Funds

The total year-end balance in our Designated Repair Funds was £34,041 with a total of £5,081 spent and £10,000 temporary transfer out to General Fund, transferred back to the Church Repair Fund. A total for all the funds of £5,251 was transferred in during the year.

During the year £11,473 was donated the restricted Development Fund. We paid architect’s fees of £3,048 and the fund now has a balance of £41,255.

The balance in the Mission Fund is £11,853 of which £11,500 is provisioned. During the year we donated a total of £750 from this fund plus some designated donations.

The Vicar’s Discretionary Fund received no donations with no discretionary spending. The fund balance is £429, with HSBC Bank being a debtor for £376 of this sum.

The India Fund had no income or expenditure and has a balance of £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 and the project has been wound up. Gift Aid of £40 was received during the year and the total balance of £400 was transferred to St Luke’s Church. The fund is now closed.

During the year £408 has been spent from the HYCFM Fund, leaving a balance of £1,250.

The Peace and Hope Fund had no income or expenditure and has a current balance of £782.

The Specific Donation Fund is to receive designated donations. Income of £785 was received, with no expenditure. The fund balance is £7,405.

The Small Funds balance is £76.

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. The year-end expenditure was £4,574, with a drawdown of £3,840, giving a fund balance of £414. Further funds will be drawn down in 2023.

Pre-school income from all sources was £113,143 and expenditure £119,080 giving a deficit for the year of £5,937 and a net deficit of £13,437 after transfer of £7,500 to General Fund. This compares to a net deficit of £35,962 in 2021. Included in the expenditure, is a 50% contribution of £5,081 for the Vicarage Hall new kitchen.

The balances in the Legacy Funds are as follows:

£4,940 Community Development Fund (restricted). For the benefit of the congregation to help those in need - £4,940.

Legacy Development Fund (designated) earmarked towards the new kitchen - £25,000.

Page 9

Legacy Fund (designated). During the year £5,141 was spent from this fund, leaving a balance of £9,655.

The Sequestration Account (required during an interregnum) received the DBF portion of fees amounting to £286. Vicarage costs of £286, incurred during the interregnum, were charged to this account giving the fund a balance of zero.

Reserve Policy

It is PCC policy to maintain a balance on free reserves (net current assets) to smooth out any fluctuations in cash flow and to meet emergencies. The PCC agreed to maintain a General Fund minimum reserve policy of £55,000 for 2022.

Total Funds held by the charity - £210,386. Restricted Funds - £92,521 Designated Funds - £68,696

Unrestricted Funds (reserve) - £49,169 which represents 28.5% of 2023 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.

The level of voluntary giving has been maintained throughout 2022, with church members returning to worship in the church building with the final lifting of all Covid restrictions. Going forward, we trust that the increased attendance will in turn increase the level of giving. Some members, however, will have additional financial burdens resulting from inflation that has increased throughout the year.

The huge increase in energy prices will impact on the cost of running our buildings. While we have secured a competitive tariff through the Parish Buying scheme for electricity, our gas contracts are due for renewal at the beginning of next year. Indications are that these could increase tenfold. The PCC will take action in terms of usage to minimise the budgeted increase.

The voluntary appointment of Mike Young as Gift Aid Secretary has enabled us to process the claims that were pending. This combined with joining the Parish Giving Scheme, where Gift Aid claims are processed on our behalf, has removed the risk of losing Gift Aid entitlement. This has also enabled £10,000 to be transferred from General Fund back to the Church Repair Fund that had been ‘loaned’ due to the Gift Aid not being claimed.

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.

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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 cost-of-living increases and the cash position at the date of signing along with future cash projections.

2023 General Fund Budget

The PCC has approved the final 2023 V2 budget, with a year-end forecast deficit of £19,195 and an assumed voluntary income of £120,000.

Summary

This year has again been an unusual one as we were in an interregnum. We thank God for the way he has sustained us and provided for us during this time in many different ways. We are grateful for the support of so many, lay and ordained, who have led services, preached and taken on extra responsibilities.

We have seen congregation members slowly return after the Covid Pandemic as well as new people joining over the past year and we trust God that this may continue as we are obedient to Him. We are blessed to be part of a diverse and vibrant church and desire to experience both spiritual and numerical growth in the year ahead.

Our witness as a Church community is best served by the way we welcome; we serve and care. This report, and the additional reports, 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, particularly due to the impact of high inflation, 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 are grateful for the appointment of the Revd Catharina Olsson Gisleskog as Vicar of St Mark’s and St Mary’s Island churches. We look forward with expectation to what God has in store for us under Catharina’s leadership.

Signed on behalf of the Parochial Church Council by the Chair on

Revd Catharina Olsson Gisleskog

Page 11

St Mark’s Church Gillingham

End of Year Financial Statements

Year ending 2022

Page 12

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.

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The Legacy and Legacy Development Fund hold funds designated by the PCC from legacies received which are not restricted.

The Sequestration Account was used during the church interregnum to receive the DBF portion of fees and to pay out costs related to the interregnum according to the rules.

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.

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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 2022, 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:

(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

21[st] June 2023

Mr Rob Trice MAAT 210 King George Road Chatham, Kent, ME5 0PH

Page 15

St Mark’s Church Gillingham Statement of Financial Activities

For the year ended 31 December 2022

2022
2021
Total
Total
Unrestricted Designated
Restricted Endowment
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
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Net movement in funds
Total funds brought forward
Total funds carried forward		 120,124
—
12,801
—
132,925
201,457
13,380
—
112,541
—
125,921
102,898
1
124
64
—
189
78
18,324
—
4,713
—
23,037
11,817
151,829
124
130,119
—
282,072
316,250
147,039
10,420
128,855
—
286,314
302,976
147,039
10,420
128,855
—
286,314
302,976
4,790
(10,296)
1,264
—
(4,242)
13,274
7,500
15,251
1,220
—
23,971
22,718
(16,471)
—
(7,500)
—
(23,971)
(22,718)
(4,181)
4,955
(5,016)
—
(4,242)
13,274
300,850
63,742
97,536
—
462,128
448,854
296,669
68,697
92,520
—
457,886
462,128

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St Mark’s Church, Gillingham Balance Sheet

As at 31 December 2022

St Mark’s Church, Gillingham
Balance Sheet
As at 31 December 2022
2022
2021
£
£
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
Sequestration Account
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
5,454
20,000
205,582
195,637
211,036
215,637
650
1,009
650
1,009
210,386
214,628
457,886
462,128
457,886
462,128
296,669
300,850
16,568
4,231
7,752
7,000
25,000
25,000
9,655
14,796
7,033
5,781
2,688
6,934
4,940
4,940
782
782
—
360
—
—
415
1,147
7,405
6,620
76
76
429
439
41,255
32,830
1,250
1,657
9,707
9,707
11,854
11,132
14,408
27,846
457,886
462,128

Approved by the PCC on…………………………..….and signed on its behalf by………………………………………..

Page 17

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 Wyecliffe
Nehemiah Mission India
Reach at Gillingham Pier
Specific donations
Montmorillon Church
Gift Aid Online Giving
Non Gift Aid Online Giving
Non Gift Aid Card Donation
Gift Aid (GASDS) Card Donation
Gospel Night donations
Gift Aid PGS Donations
Non Gift Aid PGS Donations
Total
Income from charitable activities
Wedding Fees
Funeral Fees
Church Lettings
Old Vicarage Lettings
Pre-school Fees
Medway Council Funding
Garden House rent
Peace and Hope
Sequestration
Total
Investments
Bank Interest
Total
Other income
Photocopying
Other Income
Staff salary reimbursement
Garden House reimbursement
SDF Drawdown
HMRC SSP Grant
Total		 Unrestricted Designated Restricted Endowment 2022 2021
Total Total
funds funds
£ £ £ £ £ £
65,191
—
3,180
—
68,371
86,263
2,310
—
—
—
2,310
146
4,301
—
3,080
—
7,381
11,607
3,338
—
—
—
3,338
263
—
—
—
—
—
429
—
—
—
—
—
11,500
—
—
—
—
—
2,019
21,843
—
6,091
—
27,934
19,688
—
—
—
—
—
49,396
—
—
—
—
—
3,620
—
—
240
—
240
240
—
—
180
—
180
180
—
—
—
—
—
160
—
—
30
—
30
—
—
—
—
—
—
500
5,035
—
—
—
5,035
11,526
696
—
—
—
696
2,615
1,532
—
—
—
1,532
781
741
—
—
—
741
445
367
—
—
—
367
80
14,595
—
—
—
14,595
—
175
—
—
—
175
—
120,124
—
12,801
—
132,925
201,457
240
—
—
—
240
363
246
—
—
—
246
51
—
—
—
—
—
100
1,570
—
—
—
1,570
1,000
—
—
8,622
—
8,622
8,011
—
—
103,633
—
103,633
83,101
11,324
—
—
—
11,324
10,194
—
—
—
—
—
78
—
—
286
—
286
—
13,380
—
112,541
—
125,921
102,898
1
124
64
—
189
78
1
124
64
—
189
78
38
—
—
—
38
60
11,848
—
6
—
11,854
2,096
4,452
—
—
—
4,452
4,469
1,986
—
—
—
1,986
1,369
—
—
3,840
—
3,840
3,824
—
—
867
—
867
—
18,324
—
4,713
—
23,037
11,817
INCOME TOTAL 151,829
124
130,119
—
282,072
316,249

Page 18

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
Offer (Parish Share) 60,334 — — — 60,334 59,748
Dognons France 720 — — — 720 720
Travel Vicar — — — — — 215
Telephone Vicar — — — — — 636
Vicar Other expenses 708 — — — 708 706
Vicarage water rates 97 — — — 97 686
Vicarage Council Tax 376 — — — 376 2,227
Vicarage Repairs 140 — 74 — 214 96
Garden House Water rates 188 — — — 188 141
Garden House Council Tax 1,415 — — — 1,415 1,368
Garden House Repairs 2,059 198 — — 2,257 536
Garden House Insurance 393 — — — 393 361
Church Gas 2,742 — — — 2,742 3,944
Church Electricity 2,332 — — — 2,332 1,597
Church Repairs 9,867 5,141 — — 15,008 986
Church Telephone 352 — — — 352 360
Church Water Rates 173 — — — 173 113
Worship etc. 5,629 — — — 5,629 10,268
Church Cleaning 1,419 — — — 1,419 2,479
Church Insurance 4,123 — — — 4,123 3,937
Vicarage Hall Gas 749 — — — 749 651
Vicarage Hall Electricity 800 — — — 800 1,117
Vicarage Hall Insurance 1,284 — — — 1,284 1,226
Vicarage Hall Repairs 1,125 5,081 — — 6,206 2,469
Vicarage Hall Water Rates 504 — — — 504 207
Vicarage Hall Other Costs 670 — — — 670 675
VH Cleaning 2,529 — — — 2,529 4,493
Old Vicarage Gas 843 — — — 843 576
Old Vicarage Electricity 618 — — — 618 572
Old Vicarage Insurance 1,352 — — — 1,352 1,291
Old Vicarage Repairs 2,939 — — — 2,939 10,001
Old Vicarage Water Rates 504 — — — 504 207
Old Vicarage Other Costs 289 — — — 289 389
OV Cleaning 2,382 — — — 2,382 2,479
Youth & Children's Work 1,491 — 407 — 1,898 2,198
Evangelism — — — — — 88
Office Photocopying 1,640 — — — 1,640 1,606
Office Telephone 845 — — — 845 469
Office Other Costs 432 — — — 432 351
Independent Examination Fees 650 — — — 650 600
Other Governance Costs 330 — — — 330 328
Bank Charges 140 — 10 — 150 16
Church Project Architects Fees — — 3,048 — 3,048 60
Pre-school Staff Costs — — 97,801 — 97,801 105,886
Pre-school Other Costs — — 21,279 — 21,279 13,697
Nehemiah Mission India — — — — — 195
Vicar's Discretionary Giving — — — — — 3,920
K Barnwell — — 300 — 300 300
Other Expenditure 220 — — — 220 1,451
Hyndman's Trustees 500 — — — 500 500
Medway Night Shelter 500 — — — 500 500
Tear Fund (mission) 1,200 — — — 1,200 2,200
Let Loose Concert 2,000 — 250 — 2,250 2,000
The Family Trust 1,200 — — — 1,200 1,200
Fisherman Trust giving — — — — — 1,785
Administrator SMI 3,898 — — — 3,898 4,502
Travel Curate — — — — — 5
Telephone Curate — — — — — 26
Curate other expenses — — — — — 40
St Barnabas Vicarage water charges — — — — — 451

Page 19

Reach at Gillingham Pier
Office Administrator salary
Operations Manager salary
Poverty & Hope
Salary Intern Youth Worker
SDF Activities
Mike Campbell Foundation
Montmorillon Church
Digital Lead salary
Aruls
Digital expenditure
Ukraine Appeal
Sequestration
Administrative Assistant
Total		 —
—
400
—
400
7,414
1,289
—
—
—
1,289
3,965
11,702
—
—
—
11,702
9,322
1,000
—
—
—
1,000
1,000
—
—
—
—
—
4,154
—
—
4,574
—
4,574
3,205
500
—
—
—
500
500
—
—
—
—
—
500
2,307
—
—
—
2,307
5,852
—
—
—
—
—
1,000
—
—
—
—
—
56
—
—
500
—
500
—
—
—
212
—
212
—
2,380
—
—
—
2,380
—
147,039
10,420
128,855
—
286,314
302,976
EXPENDITURE TOTAL 147,039
10,420
128,855
—
286,314
302,976
GRAND TOTAL 4,790
(10,296)
1,264
—
(4,242)
13,274

Page 20

Fixed Assets – Tangible Fixed Assets

Cost or valuation
At 1 January 2022
Additions
Disposals
At 31 December 2022
Depreciation
At 1 January 2022
Charge in the year
On disposals
At 31 December 2022
Net Book Values
As at 31 December 2022
As at 31 December 2021
Debtors
General Fund
Tax Income Accrual
Other Funds
SDF Fund drawdown
Vicar’s DF HSBC Bank
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
2022
2021
£
£
3,578
20,000
3,578
20,000
1,500
-
376
-
1,876
-
5,454
20,000
2022
2021
£
£
650
600
650
600
-
198
-
211
-
409
650
1,009

Page 21

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
Sequestration A/C		 Balance
Balance
01 Jan 2022
Income
Expenditure
Transfers
31 Dec 2022
300,850
151,829
147,039
(8,971)
296,669
4,231
37
-
12,300
16,568
7,000
37
198
913
7,752
5,781
33
-
1,219
7,033
6,934
16
5,081
819
2,688
14,796
-
5,141
-
9,655
25,000
-
-
-
25,000
32,830
11,473
3,048
-
41,255
1,657
-
407
-
1,250
9,707
-
-
-
9,707
11,132
552
1,050
1,220
11,854
782
-
-
-
782
27,846
113,143
119,080
(7,500)
14,409
360
40
400
-
-
76
-
-
-
76
6,620
785
-
-
7,405
1,147
3,841
4,574
-
414
439
-
10
-
429
4,940
-
-
-
4,940
-
286
286
-
-
462,128
282,072
286,314
-
457,886

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
3,578
1,876
-
5,454
46,241
68,696
90,645
-
205,582
(650)
-
-
-
(650)
296,669
68,696
92,521
-
457,886

Related Party Transactions

During the financial year 2022, St Mark’s Charity Trustees donated a total of £14,278 including Git Aid recovered.

During the financial year 2022, a total of £0.00 was paid to St Mark’s Charity Trustees as expenses. Vicar other expenses shown in the accounts relate to interregnum costs associated with the vicarage.

Page 22

St Mary's Island Church

Annual Accounts

Year Ended 31 December 2022

Bank

Barclays Bank PLC Medway Towns Branches Leicester LE87 2BB

Independent Examiner

Rob Trice MAAT 210 King George Road Chatham Kent ME5 0PH

St Mary's Island Church Trustees Annual Report Year ended 31 December 2022

Administrative Information

DCC Membership

Matt Keeler (Focal Lay Leader) Carolyn Facey (Lay Minister) Roy Facey (Secretary) Andy Ward (Treasurer) Nancy Narayan

Rachel Blair Sally Bloor Wendy Drogba Nickie Forrest Luke Knott

Structure Governance and Management

The DCC forms part of the Parish of St. Marks, Gillingham and receives its authority to act by the PCC of St Marks, Gillingham.

The DCC is authorised to operate almost as if it were the PCC of a parish, but with the restricted jurisdiction to St. Mary's Island and Chatham Dockyard geographically, and to any members or visitors who join the church for worship.

Objectives and Activities

The DCC together with the PCC of St Marks, Gillingham, has responsibility of cooperating 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 the 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 the year

The results for the year are set out in the attached Receipts and Payments Account.

Approved by the DCC on 2023 and signed on its behalf by:

……………………………………………..

Page 1

St Mary's Island Church Receipts and Payments Account Year ended 31 December 2022

Receipts
Planned giving
Gift Aid - Bank
Gift Aid - Envelopes/Stewardship
Collections and other giving
Loose Plate Collections
Messy Church & Little Fishes
Gift Aid Recovered
Tax Recoverable on Gift Aid
Other Receipts
Deposit interest
Spring Harvest
Lesbos Appeal
Island Fire
Sundry income
Total Receipts		 2022
2021
£
£
18,268
20,597
249
657
2,811
300
3,018
1,983
3,445
3,829
14
5
-
-
-
-
-
-
96
-
27,901
27,371

Page 2

St Mary's Island Church Receipts and Payments Account Year ended 31 December 2022

Payments
Mission and Charitable Giving
Giving to Missionary Societies
Giving to Lesbos
Home Mission
Island Fire
Parish Share
Ministry Parish Offer
Church Running Expenses
Parish Training and Mission
Church Running - Staffing
Church Maintenance & Furniture
Upkeep of Services
Administration
Hall Running Costs
Hall Running - Electricty
Governance Costs
Independent Examination Fee
Other payments
Sundry Payments
Spring Harvest
Church Activities
Childrens work
Total Payments
Excess of Receipts over Payments
Brought Forward Balance
Carried Forward Balance		 3,300
3,000
-
-
5,016
2,809
-
-
14,000
13,125
50
-
4,452
4,469
710
1,035
1,067
948
890
691
2,000
-
160
150
-
280
-
-
-
-
31,645
26,507
(3,744)
864
18,503
17,639
14,759
18,503

Page 3

St Mary's Island Church Statement of Assets and Liabilities Year ended 31 December 2022

Deposit Account
Cash at Bank and in Hand		 2022
2021
£
£
2,368
2,354
12,391
16,149
14,759
18,503

Approved by the DCC on 2023 and signed on its behalf by:

…………………………………….

St Mary's Island Church Notes to the Accounts Year ended 31 December 2022

Basis of preparation

The Accounts have been prepared on the receipts and payments basis.

Related Party Transactions

Related party transactions are transactions with Trustees and close family members of trustees and include donations made.

Trustees made unrestricted donations of £960 in the year.

Page 4

Independent Examiner's Report to the DCC of St Mary's Island Church

This Report on the accounts of the PCC for the year ended 31 December 2022, 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 2006 ("the Regulations") and s.145 of the Charities Act 2011 ("the Act").

Respective responsibilities of the PCC and the examiner

As 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 guidance, 2006 edition, issued by the Finance Division 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 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

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Rob W Trice 23rd March 2023

Mr Rob Trice MAAT 210 King George Road Chatham, Kent, ME5 0PH

Page 5