. IIiLI)ael & .411 .IngeJ5 MARDEN PAIUSH CHURCH Annual Report Financial Statements of the Parocl]ial Church Council for the year ended 31 December 2022 Charity Number: 1142437
Marden PattKbial Council Chartty Number. 1142437 Annual Rert alld Financial Statements 31 December 2022 Contents Page Legal and administrative inforniation Annual Report 4-14 Statement of the PCC'S responsibilities 15 Independent examinerfs report 16-17 Statement of financial activities 18 Statement of assets and liabilities 19 Notes 20-26
Marden PaNKhial Church Council Chanty Number: 1142437 Annual Rewjrt and Financia] Ststements 31 De¢ember 2022 Legal and Administrative Inforniation Incumbent: Revd Nicky Harvey Churchwardens: Dr Stephen Meech Mrs Janet Gowen- Smith Representatives on the Deanery Synod: GrahaTn Codling Brian Woodgate Di Copas Elected PCC tnembers: Ali Bomi¢y (Secretary) Sandra Bourne Sian Bu Jan Collins Anne Cox Sarah Davies David Emanuel Jonathan Picken Jenny Smith Robert Tweddle Carol Walker Chris Wyton Mathewyoung (2021-2022) Co-opted PCC Member: Mike Davidson (Treasurer) Church Office: The Vesty HalL High Street Marden fN12 9DR Independent Examiner: Les sCeV Bowling Green Cottage, Hioh StreeL Mard¢n TN12 9DP Bankers: Natwest Bank 3 High Street MaÉdstone ME14 IHJ
Marden Parwhtal Church Council Charity Number. 11424J7 Annual Rq)ort and Financial Statements ) l December 2022 Annual Report Atm and purposes The PCC has the responsibility of cix)per&ing with the incumbenL the Reverend Nicky Harvev: in promoting in the ecclesiastical parish: the whole Tnission ofthe Church. pastoral. evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church building, the Churchyard and the Vestry Hall. ObjectlVQ$ 2nd 2Ctivities The PCC is committed to being an inclusive church providing an environment that enables as manv people as possible to worship at OUT church- St. Michael and All Angels- and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how the services can involve th¢ many groups that live within the parish. Our services and worship put faith into practice through prayer and scripture. music and sacrament. Since the Covid pandemic this has included the provision of online worship. When planning our activities for the year, the incumbent and the PCC have considered the Cornmission's tsuidance on public benefit and, in particular. the specific guidance on charities for the advancement of religion. In particular the PCC tries to enable ordinary people to live out their faith as part of the parish community through: worship and prnyer, learning about the Gospel, and developing their knowledge and trust in Jesus" provision of pastoral care for people livÉng in the parish. missionary and outreach work. The mission statement of the PCC is: To share God's love in worshipping together; in learning and growing together, and in service to others. Achievements and perforniaDce ElecÉoral roll In April 2022 there were 135 membets on the Electoral Roll and at the end ofthe yearthere remained 135 Members on the Roll. This compares to 125 in April 2021.
Marden Parochial Church Council Charity Number: 1142437 Annual Rqy)rt and Financial Statements 31 December 2022 Church altendanee For the first time since the start of the Covtd-19 pandemic, there were no lockdowns or restrictions on our communal worship in church throughout 2022. which has been wonderful. However, as a church we have been very aware that the spread of Covid throughout the community remains high and many of our church members are elderly or have health conditions which make them vulnerable. Whilst all our main services have returned to worship in church. we are continuing to offer on-line services through the church Facebook page for those unable to attend in person and these continue to be well viewed. Marden Church is an inclusive church and welcoming to all abilities and disabilities, whkch is especially important in light of the Church of England'5 Livino tn Love and Faith policy and inclusivity of LGBTQF communities. In January, PCC members agreed that we should apply to register forn]ally as an Inclusive Church and adopt the Inclusive Church vision st2teTnent. Our application was accepted and we are now registered with Inclusive Church and the Inclusive Church logo is displayed on our website. The numbers of families that are beginning to attend church regularly is very encouraging and the popularity of Messy Church and the Little Fishes Toddler group is helping to develop our links with families in the community. Links with Marden Primary Academv - not a church school - have grown throughout the year since the lifting of Covid restrictions. Rev Nickry takes relyular assemblies in school, and the school have been to the church for whole school services &$ well as individual Class visils. Thts year the church twk the lead in helping the community through the period of mourning after the death of our late Queen: HeT Majelly Queen Elizabeth 11. Th¢ Church was open for people to light a candle and sign a l)ook of condolence. Flowers were laid by individuals and the Parish Council next to the old ockS. Special services were held throughout the period of national mourning and our bells were also tolled to mark this sad event. The Remembrance Day service on 11 November was held inside the church. The Remembrance Sunday service on the 13 was again held outside. Both were beautiful services and well atÈended. The Christmas Services were very popular and 'ell attended by church tnembers and those in the wider community. It was lovely lo once again host the BAE Systems band at Carols by CandlelighL Three candidates from Marden church were confirmed at the Deanery Confirniation Service at St Laurence's Church Ilawkhurst in January.
Marden Paro¢hial Church Council Charity Number.. 1142437 AT]nua] Report and FinaTJcial Statements 31 December 2022 The monthly CoTnrnunion service held on the I WedEJesday of each month at Bramley Court is (roing well and is much appreciated by those who come. Personnel Revd Nicky has continued to be supported in her ministy by Sardh Emanuel: our Reader, and Amanda AbbitL our Authorised Lay Minister. As a trained bereavement minister, Amanda is authorised to conduct funerals in church and we are extremely grateful to both Sarah and Amanda for their support throughout the year. Sarah offers Home Communion to those who are unable to attend church otj a regular basis. Kathy Young continues to develop the faith of our young people as Youth and Children's Worker. She nS Sunday Club, helps HTith Messy Church and sends out the baptism anniversary cards. Kathy is also Church Administrntor and is responsible for managing the Food Bank with Janice Collins Alec Noakes retired as Gift Aid Secretary in July, following his house move further north. Alec has been handling our Gift Aid for around 15 y&ws and 'e are most grateful for all his dedi¢ation and hard work in this and also the Sound and Projection tearn over many years. We wish Alec and his family every happiness for the future. Kathy Young kindly offered to add the role of Gift Aid secretary to her responsibilities- thank you Kathy. Stephen Meech and Janet Gowen-smith continue to serve as Churchwardens, and we are hugely grateful for all that they do. and for the support they give Revd Nicky in her ministry. The PCC 'Away Mornintr, at Sissinuhurst in May gave PCC member5 the opportunity to get together and discuss broader church issues - such as where we atr now as a church. where do we need to go to nurture and grow as a church, and how are we going to get there? Members also looked into ¢T¢ating a Friends of Marden Church leafiet and electronic giving. Support ofworship services Thankfully throughout 2022 we ivere able to return to communal WOTship in church, although services continue to be posted onlin4 enabling those who are unable to attend tn person to stay connected. The weekly news sheet keeps church members infornied and involved with all church servtces. activities and events, alongside the monthly Marden Church Parish MagaLine. Our website continues to offer cuffent infom)ation and is monitored and updated on a regular basis. Our Safeguarding policy is easily aCcS1b1e on the website.
Marden Parochi Church Council Charity NtEmber. 11424)7 Annual Rert and Financial Statements ) l Decetnber 2022 Sunday Club nms on the 2 and 4 Sundays during Communion services. Numbers have continued to increase throutrhout the )'ear with children actively participating and engaging with the liturgj. led activities. The number of families that are beginning to attend church regularly is also very encouraging. Messy Church is a great success with many families from our church, and the wider community, attending regularly. It is held in the Vestry Hall around ¢very 6 weeks throughout the year, with a focus on a particular theme such &8 Flarves¢ LiJo i Christmas and JosepK offering all age activities and craft followed by infornial worship and te& Lent reflection booklets were available for use at home during LenL and a Lent group was attended by a small regular group of people. Reflective Prayer stations were set up in church Teflecting on the stations of the cross. A Prayer Lab)Tinth was marked out in the churchyard as 8n invitstion to prayer. Advent reflections were also available for use at home. All are very welcome to join our Home Groups for a tirne of bible study. prayer and fellowship. Revd John Boume leads the Thursday evenino group and Sarah Emanuel leads the Tuesday afternoon tsroup and new members are always welcome to join either of these groups. Compnunity building andfyPraLSlng Thankfully. all the church led community events have restarted following the lifting of all Covid -19 pandemic restrtctions. Thes¢ are thriving and include: Craft Group Weekly Village Cafe Little Fishes Toddler group Monthly ComrnuDitv Lunch Come and Sing Events for charity including coffee mornings and soup lunches Kathy Young and Janice Collins contlnue to organise and manag¢ the Marden Food Bank, on behalf of the church. It is open on Monday mornings between l(k12 n(K)n and is a real lifeline for some in the community. especially in the current economic climate and the increases in the Cost of living. They are very orateful for the help and support they receive. Involve Kent visits the Food Bank on a monthly basis and is able to offer practical help with benefit applications and housing SuPrt. The village community continues to be very generous in their support of the foodbank. All financial donations are managed by the church and used to buy supplies.
Marden PaTochial Church COU11 Charity Number". 1142437 Amlual Rewrt and Financial Ststements 31 December 2022 As well &s donations from individuals, the FIK)d Bank was supported by generous donations from the Parish Council and other community organisations such as the Paddock Wood Lion4 the Salvation Amy and Bethany sch1. Students from Bethany School have been visiting on a Friday afternoon as part of their enrichment programme and have been very helpful sorting out and shopping for the Food Bank. All Harvest Festival donations were handed over to the Food Bank and it w&$ also the nominated church Charity of the Month for October, and received a welcome boost to funds. Kathy is very grateful for the support she receives from Jan Collins. Angela Lindsell and Sandra Osbourne. It helps build relationships and trust when visitors see a familiar friendly face. Little Fishes toddler group continues to thrive on Wednesday mornings durtng tem time throughout the year and is an important form of outreach to thc whole community. On aveyage around 25 children attend each session and some of the f8Jnilies now also come alon(r to Messy ChuTch and Crib and Christingle services. Many Weddings, Baptisms and Funernls have been held in the church throughout the year celebrating our joys and grievintr for our sorrows. The church took part in the Queen's Platinum Jubilee celebrations during the June Bank Holiday weekend. The church had a stall on Southons Field and the Bell ringers organis a BBQ to raise money for the restoration of the church bells. A Flower Festival was held in the Church. The church relies on Fundrdising activities throughout the year to generate much needed income for church funds and we are verv grdteful to all who come along to support these events. Numerous events were held and these include= A mid-summer Market was held in the front Vicarage garden in June, with a small number of stalls including cakes, provision& crafts and a delicious BBQ. Cream T% were held in the Vicarage garden during five Consecutive Sundays in August and September. In September, Marden Church took part in the Ride & Stride in support of the Friends of Kent Churches and hosted the Friends of Kent Churches Tea event raising further fijnds. We held a band concert in church as part of our Patronal festival weekend at the end of September. The Christmas Market held in the church at the end of November was very successful and a lovelv way to start the Chtistm&s season. The Christmas Tree festival in the church together with soup and rolls were available for all, as part of the Marden at Christm&8 celebrations.
Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 DeceMr 2022 We are very grateful to Carol Walker and Graham Codling for all the hard WOTk they have put in to organising and tnanaging so many fundraising events over the years and to all thos¢ who have help¢d out and supported in any way. Sadly, the Friends of Marden's He[le agreed that the charity would be dissolved at the end of March 2022. Membership had waned in recent years and there was a lack of volunteers to take up positions on the Committee. Over the past 13 years. the charity donated over £36,000 to the church whTch was laTgely used to refurbish the church tower and repair the church windows. Members of the PCC are most gratefijl to the support the FOMH h&s given to the church over the years. Revd Nicky and Niall Dosa the head of Marden Primary Academy hav¢ continued to extend the links between the church and the school throuoJout the year. Revd Nicky visits the school to take assemblies and the whole school came to church for a Remembrance service and the Christmas end of tern] savice Marden ¢hur¢h on¢e again welcolned Ordinands from St Augustine's Theological College to carry out a mission project in the coTnTnunity Is part of their studies. The students organised an excellent day workino with Years 3 and 4 pupils from Marden Prirnarv Academy in the church. focusing on the Christmas Story. Revd Nlcky h&8 also developed close links with Marden Scout Group. Throughout the year we have continued to supwrt nominat charitÈe4 &$ part of our Chartty of the Month and the charities concerned have been very grntefijl for the donations that we have been able to send. Soup lunches are held in the Vestry Hall once a month in support of the Charity of that month and these have been hugely popular and successful in rdising funds. The church was very much a part of the parish 'Warn] Spaces, initiative alongside otheT village groups and organisations to offer our services to those who need it in th¢ village and help provide warm space5 to visit on a rota basis throughout the week in the winter months. We are actively encouraging outside groups to use the church 8$ it is lovely for tt to be used by the wider cotnmunity. However. we do need to make a charge for this as there are fmancial overheads such &s he*ing and insurdnce.
Marden PattKbial Church CoLmciI Charity Number. 1142437 Annual Report and Fijwicial Statements J l December 2022 The building In February 2020, James Sawle our Tower Captain ptEsented a report to the PCC for the proposed urgent restoratton of the church bells. The 8 Bells of Marden church are 110 years old and have had no signifJ&2nt maintenance work since their installatiOT] by Alfred Bow¢ll. As a resulL much of the fittings are in need of renewal and updating and in their current condition are becoming increasingly harder to ring, and require more monthly maintenance. Three estimates were obtained with quotes in the region of £45k plus VAT. Since then, and following the &Ing of all Covid restrictions. due to the pandemic, the bell ringers have throwm themselves into fijndraising for the project with all funds raised going into a designated Bells Restoration Fund. In September we put down a deposit of £15k with our prefeed bell hanger, Nicholson Engtneering, who have guaranteed to cany oui the works for £45k plus VA T with the work scheduled to take place in Autumn 2023. Earlier in the year stomi Eunice Ca some damage to both the church roof and also, to a lesser exten¢ to the roof of the Vestry Hall. The large church Notice Board was also blown over and damaged in the same storni. This was very kindly repaired by Les Daniel. Essential repairs were carried out to the leather on the organ reservoir. The Flagpole halyard h&s been replaced and we have a new flag with the Diocesan crest. The Lady Chapel pews have been detached 2nd moved to the side following the Pews Temporary Minor Re-ordering (fMRO). This enabled us to make more flexible use of the floor space in the middle - and was particularly beneficial for displaying crafts at the Christmas Market and for use when the school visits. A Health and Safety walk of the church and churchyard is carried out twice a year by members of the fabrtc committee. A team of volunteers help to keep the church clean on a regular basi Bookings for the Vesty Hall have been good and we secured three new regular bookings later in the year. Unfortunately our lengthy application for a grant from Allington Landfill Facility for the refurbishment of the Vestry hall was turned dO.Tr. Ihe grounds Under the oversight of the Fabric Committee, the Church}'ard is developing well into its state of 'Gods Natural Acre.. io
Marden Parochial Church Council Chartty Number: 1142437 Annual Rert and FinaTtcial Statements 31 De¢emlxr 2022 Sadly in June, several fires were lit in the churchyard causing some damage to the fir trees and grass. These incidents were extremely concerning and reported to the police and the fire brigade. These actions, and other antisocial behaviours in the village, called for greater police presence and vigilance in the community. The Maidstone Task Force organised for the Communitv Pa}back Team to work in the churchyard every Sunday to clear brambles and undergrowth: supervised by the probation service. The Payback Team has done a great job and their work is much appreciated. Members of the team are invlted to join the congregation for coffee and biscuits after the main l 0.30am Sunday services. Outside contractors contRnued to mainlain areas of tight tnowing and areas of naturaI (but maintained) growth supported by a team of volunt¢ers to clear other parts of the churchyard. PCC members are grateful to all those who have helped look after and maintain the churchyard- it is hugely appreciated. Thepeople We continue to build relationships with those in the wider community with a healthy number of Weddings and Baptisms. A copy of Marden Church's Data Protection Policy is held in the church office 2nd can be read on our website and is reviewed by the PCC everv three years. As mentioned earlier in the report, we ate now registered with Inclusive Church as a church which celebrates and affims every person and does not discriminate. We are committed to being a 'Safe Church'_ following strict Safeguarding procedures, DBS checks and Data Protection. Stricter regulations, a result of GDPR, have meattt that people may receive additional consent fomLS to SI and that is part of the pmcess of reinforcing ourselves as a safe church. Marden Church's Safeguarding Policy is reviewed by the PCC on an annual basis. Marden Church belongs to the Weald Deanery, and our Deanery representatives keep the PCC informed of developments within the Deanery and neighbouring parishes. Graham Codling is the Deanery Lay Chair and Brian W(M)d.ts2te. the Deanery secretary. Churches within the Deanery have been working on the Weald Wide Web plan, with the aim of encouraging co-operation between churches, reaching out to all our communities and adapting to change. This has now been approved and has formed a framework from which to work for parishes in the deanery. There is no specific path to follow. but parishes are encouraged to share ideas and work collaboratively. Deanery Elections will take place in 2023. with three representatives from Marden Church elected on to the Deanery.
Marden PaK*hial Church Council Charity Number.. 1142437 Annual RetKIrt and Financial Statements 31 December 2022 Finantixl review The Statement of Financial Activities for the y¢aT ended 31 December 2022 is set out on page 18 and the Statement of Assets and Liabilities &$ at 31 December 2022 on page 19. In 2022 total receipts for unrestricted funds incre&sed to £129.J19 compared to £119,416 in 2021. This increase w&$ largely du¢ to lega¢i¢s gifted to the church and also to high¢r income from fundraising activities (£6.137) and from hire of the Vestry Hall (£7.160) in the absence of any Covid-19 lockdow or restrictions during 2022. Regular planned giving and the gift aid reclaimed on it fell 4% to £7),079. Gross income of £9,655 from the Parish Magazine was largely unchanged from 2021. Tota] designated fund receipts in 2022 InCred to £43,952, comprising donations of £11,175 for the Marden Food Bank, £22.337 for the Restordtion of the Bells Fabric Fund (including a generous legacy), £4.466 for charitable giving and £5.971 for Living Memories. In comparison, total designated fund receipts in 2021 were £14.425 (£5,962 for the Food BanL £4,420 for the Fabric Fund, £2,825 for charitable giving and £1,217 for Living Memories). In 2022 net total funds showed a surplus of £48.532 compared with a deficit of £21,972 in 2021. This surplus comprised a £30:li5 sutplus in unrestricted funds (2021- deficit of £263) and a £18,397 surplus in unrestricted fid5 (2021: deficit of £21,709). These swings from deficit back to surplus in both unrestricted and designated funds reflected a combination of factors: in 2021 a restoration of the church windows cost £20.869 and we retumed to paying the full amount of our Parish sha (£78,650 versus £53,960 in 2020), whereas the inflow of funds in 2022 benefited from three legacies and a major fund raising effort for the restoration of the church bells. At the year-end 2022 total unrestricted fimds carried fonvard were £45,816 (2021: £15,681) and totsl designated funds carried fonvard were £25,484 (2021". £7,087). Net assets at the year-end 2022 were £71,300 (2021: £22,768) and included bank balances of £59,323 (2020: £26,977). As at 31 December 2022 total desIed funds of £25.484 included £1 1,268 for the Fo(NJ Bank (2021: £3,121), £6,072 for Living Memories {2021- £2,470) and £8.141 for the Restoration of the Bells Fabric Fund (which in¢luded £1,496 transferred from the Herttage Fabric Fund on its dissolution in 2022). Reserves policy It is PCC policy to ty to maintain a balance on nStricted funds equating to at It three months, unrestricted payments. This is equivalent to approximately £30,0(K). It is held to smooth out fluctuations in cash flow and to meet emergen¢ies. PCC was able to return to meeting this target in 2022 with unrestricted funds of £45.816 caLTied forward at the end of the year (versus £15,681 at 2021 year-end). 12
Marthn Parochial Church Council Charity Number: 1142437 Annual Rert and Financial Statements 31 December 2022 Designated funds of £25.484 at the year*nd were exclusively for the use of the FO B Living Memories, the Bells Fabric Fund and the General Fabric Fund. Going concern The financial statements have been prepared on a going concern basis as the PCC has a reasonable expectation that it has adequate unrestricted funds to meet its debts as they fall due despite unpaid voluntary 2020 Parish Share contributions of £25,329. payable to the Diocese of Canterbury. There is no legal requirement for the PCC to accrue for the outstanding amount in the financial ststements as it ts not a legally enforceable liability and it is a voluntary contribution payable when fldS perniiL In January 2023 £8,534 was paid to the Diocese as a part-payment towards the arrears. In addition the PCC has a reasonable expectation that it has adequate unrestricted funds if there is a shortfall in donations to meet the commitments for the restoration of the church bells. Structure, governance 2nd management The PCC The Parochial Church Council (PCC) is the governing body of St Michael & All Angels Church, Marden. The PCC operates under the Parochial Church Council Powers Measure. The method of appoinljnent of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC meets six times during the year, which includes an Awaymoming. Between PCC meetings the Standinu Committee comprising the Vicar, the churchivardens, the Tre&surer and the PCC secretary, meets to act on behalf of the PCC. At the PCC meetings all matters regarding the Tunning of the church and its finances are discuss¢d. At ¢ach of its meetings the Council receives a report from the Incumbent relating to Mission and Mtnisty, Tre&8urer, from the Churchwardens regarding church fabric and maintenaTJce, from meetings of Deanery and Diocese, from the Vestry Hall COJJ)mittee, Disclosure and Barring Service (DBS} checks and from the Youth and Children's Worker and the Food Bank. The Vicar, other ministers (lay and oidained).. the Churchwardens and the representatives at the Deanery & Diocesan Synods are, by nature of their role, members of the PCC. The remaining 12 members are elected at the Annual Meeting. As at the date of this Report there are 12 elected members. The PCC members who have served from l January 2022 until the date of this report are set out on page 2. Chris Wyton 2nd Mathew Young will be retiring at the APCM 2023 and David Emanuel will be standing down. Sarah Davies and Anne Cox will be eligible for re- election. 13
Marden Parla] Church Courtcii Charity Number: 1142437 Am]ual Rqkn a1 Fitmicial Ststem¢nts il December 2022 With an elector roll of ltheen and 200, the PCC is entitl¢d to bave 12 elected members. Committees vario groups and committees meet between PCC meetings a8 appropriate and report back to the PCC for discussion and decision. These groups and committees include the Finance and Standing Committ4 the V¢sty Hall ConllnitteE the Chatities Committee and the Fabric Committee. Finance andstapthng Committee This is the only committee required by law. It has power to transact the business of the PCC between its meeting4 subject to any dite¢tAon given by the PCC. It oversees the general finances of our Church work by monitoring income and expenditure andthe annuaI budget. tn 2022, tt comprised the IncumbenL Churchwardens. Tre&surer, and the PCC Secretary. The Finance and Standing Committee meets 5 times during the year. Vesty Hall Committee This group has the responsibility of overseeing the maintenance and running of the Vesty Hall. Charities Committee Marden chUh supports a number of charities over the year, with a particular focus given to a specific named cl)arity each month of the year and two charities during DecembeT. The charity is piomoted throughout the montty with infonnation and leafiets displayed on a large board by the entrance door. Any donations to the charity are placed in the box by the door or made on-line to the trewurer. and tbe total is given to the charity at the end of the tnontK together witb any extra fundraising from specÉal events. such as the soup lunches, held duting the month. We continue wtth our Mission objective of sHARG GOD'S LOVE tN: WORSHIPPING TOGETHER LEARNtNG AND GROWING TOGETHER sERvG OTHERS. PCC on 8 March 2023 and signed on its behalf by: Ilev'd Nicky Harvey 14
Marden Parochial Church Council Charity Nutnber: 1142437 Annual ReFM)rt and Financial Statements 31 December 2022 Statement of the PCC'S responsibilities Law 2pplicable to charities in England and Wales requires the Tnjstees to prepare financial statements for each financial y¢ar, which give atwe and fair view of the Charity's financial activities during the vear and of its financial position at the end of the year. In preparino those financial staterneD the Trustees are required to: a) select suitable accounting policies and then apply them consistently" b) make judgments and estimates re&sonable and prudenL c) state whether applicable accounting sthndards and statements of recommended practice have been followed subject to any departures disclosed and explained in the fmancial st2tements" and d) prepare the financial statements on the goints concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping accounting records which disclose ivith reasonable accuracy at any time the financial position of the Charity and enable them to ensuTr that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 15
Marthn Parocbial Church Council Charity Number". 1142437 Annual Report and Finaneial Ststements 31 December 2022 Independent examiner's report to the Parochial Church Council of St Micbael and All Angels, MardeD I rert to the members of the Parochial Church Council (the PCC) on the financial statements of the PCC lor the year ended 31 Decem[ 2022. which are set out on pages 18to26. This report is made solely to the PCC. as a IM)dy. in accordance with Part 4 of the Charities {Ac¢ounts and Reports) Regulations 2008. My wotk has been undertaken so that I may state to the PCC those matters l am requireAJ to state io them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone otheT than the PCC for this report or for the opinions I have formed. Responsibilities and basis of report As members of the PCC, you are responsible forthe preparation of the financial sLqtements in accordance with the Charities Act 2011 (the 2011 Act) and the Church Accounting Regulations 2006. The PCC considerthat an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed. I report in respect of my examination of the financial statements of the PCC under section 145 of th¢ 2011 Act and in canrying out my examination I have followed all the applicable directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. Indepettdent examiner's statement In connection with my examination. I can eonfwm that no matters have come to my attention giving me reasonable cause to beli¢ve that in, any material respect: accounting records were not kept in accordance with section 130 of the 2011 Act. or 2. the financial statements do not accord with those accounting records; or 3. the financial statements do not comply with the applicable requirements covering the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008. In connection with my examination, I have considered the ability of the PCC to continue as a going concern due to the unpaid voluntarv Parish Share contributions due to the Diocese of Canterbury for 2020 amounting to £25:329 as at 31 December 2022 and the mmitrnent of £47,079 inclusive of VAT for the restoration of the church bells, of which £15,69i in¢lusive of VAT w&8 paid during the year. 16
Marden Parochial Chwch Counc6 ChariTh" NFumber. 114?4)7 AnnuaI Reikn and Financial Statrments JI December 2022 Independent Examiner's report (ntinued) l am satisfied that the PCC can continue as a going concern because. after making due inquiries: the Parish Share is not a legally enfot¢eable liability and is a voluntary c4)ntribution payabl¢ when funds pennil of which £8,534 was paid tn January 2023 and also there is no legal requirement for the PCC to accrne for the outstanding amount in the financial ststements" and as at 31 Dernber 2022 donations of £23.834 had been received to cover the cost of the restoration of the church bells and as atthe date of Si1ng this ttport a further £6,418 had been ttceived in donations leaving a further £16,827 by Octobet 2023; the PCC have a te&sonable expectation in the event of any shortfall in the fuE]d raising for the restorntion of the church bells that the Church has adequate unrestricted funds, which as at 31 December 2022 were £45.816. to meet any shortfall in the fund raising for the rostoration of the church bells. I have no other concerns and have come across no other matters in connection wtth the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reacheiL L D Stracey ACMA Bowling Green Cottage High Street Marden Kent TN12 9DP March 2023 17
Marden Porochial Church Council Chartty Number. 1142437 Annua] Report and Financial Statements )1 December 2022 Stgtement of FiDancial Activities for the year eplded 31 December 2022 Total funds 2022 Total funds 2021 Unrestrieted Designated fullds funds Notes Incoming resourcos Voluntary income Activities for generating fimds Income from investments Church activities Other illcoming resources 2(a) 2(b) 2(c) 2(d) 94286 6.137 43,952 138238 6,137 99,566 8,311 21,736 22,960 7,160 3,003 43,952 173271 133,841 7.160 129,319 Resources expended Fundraising activities Church activities= Diocesan Parish Share Church improvements Other church activities 3(a) 33) 335 3(b) 3(c) 3(d) 70,117 (15.693) 44,425 99.184 70,117 78,650 15.693 20.869 9,862 54287 56,294 25,555 124.739 155.813 Net {outgoing)lincoming resourcos 30.135 18,397 48532 {21,972) Balance brought forward at start of the year 15,681 7.087 22,768 44,741 Total funds urried fonv2rd at end of th¢year 45,816 25,484 71JOO 22,768 The notes on pages 20 to 26 forni an integral part of these financial statements. 18
Marden Parocbi81 Church Cow)cil CILarity Nwnber: 11424)7 Annual Report and Financial Statemel 31 December 2022 Statement of assets and liabilihes ot 31 December 2022 2022 2021 Current assets Debtors C&8h at bank 18,078 59J23 77,401 2,640 26,977 29,617 Creditors: Amounts falling due within one year Net assets 6.101 71 00 6,849 Fullds Unrestricted funds Designated funds Total funds 45,816 25,484 71JOO 15,681 7,087 The notes on pages 20 to 26 form an integral part of these financial statements. These financial statements on pages 18 to 26 were approved by the Paro¢hial Church Council on 8 Mawh 2023 and were SI)ea on its behalf by. Rev'd Nicky Harvey Chairpersonfor 2022 19
Marden PanKhial Church Council Charity Number. 1142437 Annual Rqxyrt and Financta] Statements 31 December 2022 Iyotes (forniingpart of¢hefipkThcial statements) l. Accounting Policies Basis ofprepartition ofihefinancialslalepnents The financtal statements have been prepared under the historical cost convention, in accordance with the Church Aw)unting Regulations 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities (2015) preparing their financial statements in accordance with the Financial Reporting Standard appli¢abl¢ in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The fmancial statements are presented in sterling and rounded to the nearest £. The financial slatements include all transactions, assets and Itabilities for which the PCC is responsible in law. The primary objective of the charity IS to promote the tsospel of Lord Jesus Christ according to the doctrine and practice of the Church of England. The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities aTe initially recognized at hisLoricai cost or transaction value unless otherwise stated in the relevant accounting policy note(s). The church is a registered charity in England and Wales. The trustees are the members of the PCC. Going concern At the time of approving the accoun the PCC h&$ a reasonable expectAtion that the Church h&8 adequate resources to continue in operational existence for the foreseeable ture given that the outstanding amount of £2i,329 due to the Diocese of Canterbury for the 2020 Parish Share is not a legally enforceable liability and is a voluntary contribution payable when funds permit. Also there is no legal requirement for the PCC to aCCe for the outstanding amount in the financial statements. In addition the PCC h&g a reasonable expectation that it has adequate unrestricted funds if there is a shortfall in donations to meet the commitments for the restoration of the church bells. Therefore the PCC continues to adopt the going concern b&8is of accounting in preparing th¢ financial statements. Funds accounting Unrestricted fimds are general funds of the PCC that are not subject to any restrictions regarding their use and can be used by the PCC for general purposes. 20
Marden Parochial Church Council Charity Numkr: 1142437 ATrrn Rert and Financial Ststements )1 December 2022 Notes (conlinued) l. Accoullting Policies (continued) Funds accounting (contint4ed) Designated fimds represent donations or grdnts received for specific future purposes. The funds may only be expeT]ded on the specific object for which they were given and any balance remaining unspent at the end of each year are Caled forward as a balance on that fimd. The designated funds comprise donations and grants for the Heritage Fabric Fund (dissolved 2022), the Restordtion of the Church Bells Fund, the General Fabric Fwid, Living Memories and Marden Food Bank. Incopning resources All incoming resources are accounted for gTOSS. Planned giving. collections and donations are recognized when received. Tax recoverable on gift aid donations is rec02nized when the incoming resource, to which it relates, is received. All other income is recognized when it is receivable. ResourcLs expended The voluntary diocesan Parish Share is accounted for when due except where there is a strong possibility or no likelihood that the PCC will not have the fijnds to meet th¢ payment and it is then accounted for on a receipts and payments basis. All other expenditure is genernlly recognized when it is incuTred and is accounted for gross. Currenl asséts Amounts owtntr to the PCC at 31 De¢eTnber in respect of fees, rents or other income are shown in debtors less provision for amounts that may prove uncollectablc. Short tern] deposits include cash held on deposit at the bank 21
Marden Parocbial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 Decetnber 2022 Notes (contipwed) 2. Incoming Resources (a) Voluntary income Unrestricted Dosignated funds funds Total 2022 Total 2021 Planned giving Collections at services Gift day Gift aid recovered Donations Leuacies, grants and other incotne 58.149 2.758 58,149 2,758 59,716 2,742 500 16,402 EO,202 14,930 5,449 14,930 49,401 43.952 13,000 94,286 13,000 138238 43,952 99,566 (b) Activities for gen¢ratino funds Unrestricted Designated fullds fllDds Total 2022 Total 2021 Fundraisino activities 6.137 (c) InVestent income Unrestricted D&signated funds nd$ Total 2022 Total 2021 Interest income (d) Church activities UDr¢stricted Designgted funds funds Total 2022 Total 2021 Fees from weddings. fuTJerals etc. Magazine income 12,081 9,655 12.081 9,65) 21,736 13.085 9,875 22,960
Marden Parochial Church Council Charity Number.. 1142437 Annual Report and Financial Statements 31 December 2022 Notes (continued) 2. Incoming Resources (contim*d) (e) Other incoming resourtrs Unrestrictl D]gnated fullds funds Total 2022 Totsl 2021 Vesty hall income 7.160 7,160 3,003 3. Resources expended (a) Cost of generating funds UDrostricted Dosignated funds fuuds Total 2022 Totsl 2021 Fundraising activities 335 33) (b) Parish Share The Parish Share due for 2022 and 2021 w&s paid in full. The Parish Share for 2020 excluded arrears of £2i.484 which were not accrued as it was not possible to make the payment due to depleted funds. The Parish Share is not a legally enforceable liability and is a voluntary contribution payable when funds perniit. In January 202), following PCC approval, a pa)'ment of £8,534 was paid to the Diocese of Canterbury as a part-payment towards the arrears. (c) Church improvements An advance payment of £15,693 was paid during the year for the restoration of the Church bells which has been included in resources expended for Desi_gnated funds for the year ended J l December 2022. This advance payment was transferred to prepayments as at 31 December 2022. 23
Marden Parochial Church Council c.harity Number: 1142437 Annual Reikn and Financial Ststements 31 De¢emE 2022 Notes (contimied) 3. Resourc¢s expended (conlinued) (d) Other chureh Aetivities Unrestritted Designated nds funds Total 2022 Total 2021 Fees remitted to diocese Church giving Magazine expenses Vesty hall expenses ofrice expenses Church utilities Ministy cxpenses Miscellaneous expenses 6,876 7,493 3,662 3589 3,129 9,814 17J55 2J69 7,403 14,580 3,666 3.394 3,358 7,455 15,803 635 7.493 3.662 3.589 3,129 9,814 17.355 2,369 9,862 44.425 ij 54287 56,294 4. Anatysis of net 2Mets by fund Unrestricted D¢signated funds lunds Total 2022 Debtors Cash at bank and in hand Creditors: amounts falling due within one year Amounts due from unr&stricted funds to designated fidS 15,693 6,072 18,078 59?23 53251 (6,101) (6,101) 3,719 45.816 3.719 25,484 71?00 5. Debtors Unrestricted Dosignated funds funds Total 2022 Total 2021 Gift aid receivable Prepaents- restoration of bells fund 2.385 2J85 2,640 15,693 15.693 15.693 18,078 2.385 2,640 24
Marden PaffKhiai Church Council Charity Number: 1142437 AnnL1 Rewrt and Financial Statements 31 December 2022 Notes (continued) 6. Cash at bank 2022 2021 Unrestricted funds Designated funds 53351 6,072 59J23 24,507 26,977 7. Creditors: amounts falling due within one vear 2022 2021 Deferred income from magazine advertlsing Vesty Elall rents rec¢iv¢d in advance Wedding desIts received in advance Charity donations received in advance 5,401 400 5,310 221 800 518 6.849 6,101 8. Dosignated funds 2022 Balance at l January 2022 Incoming resources Resources expended 7,087 43,9)2 25,55 25,484 Designatedfyndf compnse.. 2022 2021 Marden Food Bank Heritage Fabric Fund Living Memories Restoration of Bells Fund Fabric Fund General 11268 3,121 1,496 2,470 6,072 8,141 25,484 7.087
Marden Parochial chUh Council Charity Number: 1142437 Annual R and Financial Statements 31 Decemi*r 2022 Notes (conlim4ed) 8. D¢signated funds (cop21inued) The balance on the Restoration ofBells Fund can be analysed asfollows.- 2022 Balance at l January 2022 Transf¢r from the Herit4ue Fabric Fund Donations received during the year Advance payment to the contractor Balance at 31 December 2022 1,496 22J38 15,693 8,141 The oulstanding amowit to befnded 31 December 2022 can be analysed asfollows.. 2022 Amount committed to contrnctor Advan¢e payment to the contractor Balance on Restoration of Bells FuT)d Balance to be funded at 31 Decelnber 2022 47,079 (15,693) 23245 As at th¢ date of the signing of these fanCial statements further donations of £6,418 have been received during 2023. 26