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2024-12-31-accounts

MARDEN PARISH CHURCH

Annual Report

and

Financial Statements

of the Parochial Church Council

for the year ended

31 December 2024

Charity Number: 1142437

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Marden Parochial Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Contents

Page
Legal and administrative information 3
Annual Report 4 - 13
Statement of the PCC’s responsibilities 14
Independent examiner's report 15-16
Statement of financial activities 17
Statement of assets and liabilities 18
Notes 19 - 25

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Legal and Administrative Information

Incumbent: Revd Nicky Harvey
Curate: Revd Vicki Young (From June
2024)
Churchwardens: Dr Stephen Meech
Mrs Janet Gowen-Smith
Representatives on the Graham Codling
Deanery Synod: Brian Woodgate
Elected PCC members: Gay Adam
Ali Bonney (Secretary)
Sandra Bourne
Sian Burr
Jan Collins
Anne Cox
Sarah Davies
Steve Newell
Jenny Smith
Mike Springett
MathewYoung
Co-Opted PCC Matt McMillan (Treasurer)
Member:
Church Office: The Vestry Hall,
High Street
Marden TN12 9DR
Independent Examiner: Les Stracey
Bowling Green Cottage,
High Street,
Marden TN12 9DP
Bankers: NatWest Bank
3 High Street
Maidstone ME14 1HJ

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Annual Report

SAFEGUARDING

We are committed to being a ‘Safe Church’, and last year we followed the strict Safeguarding procedures, DBS checks and Data Protection laid out by the Church of England and the Diocese of Canterbury. We were grateful to our parish safeguarding officers Gay Adam and Janice Collins who have kept us up to date with training requirements and relevant safeguarding news. Gay Adam and Revd Nicky met regularly during the year to discuss Safeguarding requirements and to fill in the Safeguarding dashboard. Thank you to Jo Fryer, the DBS officer, who continued to maintain that checks were up to date.

Marden Church’s Safeguarding Policy had its annual review by the PCC and the policy statement was displayed on our noticeboards both in the church and Vestry Hall noticeboards. A copy of Marden Church’s Data Protection Policy is held in the church office and can be read on our website and is reviewed by the PCC every three years.

OUTREACH AND MISSION

Marden Church has had another busy year and been active out in the wider community growing the links between the church and the village. It has been important to continue to adapt and change as a church in order to be relevant to our community and to be part of community events. This includes being a visible and approachable presence, an inclusive church welcoming to all and there to share the joys of life, including baptisms and weddings, and for those sadder times at funerals, memorial services and burials of ashes.

It was a joy to welcome the bells back in February after their refurbishment. This had only been made possible by the efforts of the village and those involved in fundraising. Our thanks should go to the bellringers who worked tirelessly to obtain funds and grants. They did a lot of barbequing at events which also included the Saints and Sinners cricket match. During a Deanery visit the Bishop of Dover, the Rt Revd Rose Hudson – Wilkin blessed the bells and ropes at a special Evensong.

This year the church was again used for concerts – a lovely way to welcome the village in to the building. There were concerts by Kent Chamber Choir and Antiphony.

Our involvement in the village included Marden at Christmas and the first Apple Fest . On All Hallows Eve we opened the Vestry Hall for hot drinks and activities for those walking around the village and offered mulled wine to those waiting to see the West Kent Young Farmers Tractor Run . These events gave us an opportunity to talk with those who came, give out our leaflets and let people know what goes on at our church. Revd Nicky was also asked to bless the fruit at the National Fruit Show, originally the Marden Fruit Show, at Detling Showground.

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

During 2024 we continued to run the Marden Foodbank. The foodbank is open every Monday between 9.30am and 11.30am in the Vestry Hall. It is a real lifeline for some in the community, especially in the current economic climate with the increases in the cost of living. Recipients were very grateful for the help and support they received. Involve attended on a monthly basis and provided support and practical help with benefit applications and problems affecting health and wellbeing. Marden Pre-school were also helped from the foodbank with various breakfast/snack items to help them feed children who arrived hungry. We were hugely grateful to all the generous individuals, businesses, the Parish Council, grants, clubs and societies in and around Marden that donated food and money to keep this vital resource going. Thank you to Kathy Young, Jan Collins, Angela Lindsell, Revd Vicki and Revd Nicky who continued to organize, shop for and manage the Marden Food Bank, on behalf of the church. As part of our outreach to those in need in our community we organised two pre-loved uniform events.

During the year our links with local schools continued. Bethany School came regularly to help with the foodbank as part of their enrichment programme. Our links with Marden Primary Academy continued to grow and Revd Vicki and Revd Nicky led assemblies in school and services in church. Many classes visited during the year to help them learn about different aspects of Christianity. We also hosted visits from Marden Scout Group as Cubs and Beavers came to complete their faith badges and try the bells.

Little Fishes toddler group continued to thrive on Wednesday mornings during term time throughout the year and is an important form of outreach to the whole community. It has really helped young families by offering friendship and support as well as allowing the children to socialise. Thank you to Kathy Young, Jan Collins and Liz Bryant for all they do to make this a welcoming space each week.

Other outreach activities include the monthly Community Lunch, Craft Group, Village Café and Charity lunches . Thank to everyone who helps with these activities.

Our online presence through the website and Facebook are a significant help in spreading news of events. We continued to livestream two services a week through our Facebook page and these receive significant views. Our noticeboards have been kept up to date with details of services and events. The pew sheet continued to be sent out to those on the electoral roll and physical copies given out on Sunday and placed in the church porch. Copies of the pew sheet and flyers for any other events were made available at Village Café, Messy Church, Little Fishes etc. The Parish Magazine was published each month providing news about the church and the various village organisations. Thank you to those who edit, distribute or help in any way with the magazine.

NURTURING FAITH

With all the outward facing things Marden Church does, it is vitally important that our activity is underpinned by worship and prayer. This is what enables us to know what our Good News is – God’s love for all people – and to keep going when times are tough.

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

There are many ways in which we ‘refuel’, both individually and together, but here are some of the things Marden Church offers to help with.

Sunday worship offers a chance , week by week, to ponder the Bible, pray for others, stand in the presence of God and share in the food of communion. We were able to offer a traditional language Holy Communion service at 8.00am and the 10.30am service which alternates between Morning Worship and Holy Communion. Numbers at our 10.30am Sunday worship have showed a slight increase as new people have come, found a place of welcome and stayed. This is encouraging especially as every year we say goodbye to some of our congregation either through death or because they have moved away. Evening services each month attract a small but loyal congregation, and our Choral Evensongs have attracted larger numbers. These services are an important part of what we can offer, something quite different to the morning services, so if you haven’t tried these services yet do come along. Taizé services take place about four times a year led by Sarah Emanuel and again these reflective, candlelit services have a small but loyal congregation. Throughout the year we maintained our Midweek Communion service on a Thursday. Numbers remained small but it is – at the moment - important to offer this service. Morning Prayer was said in church on Mondays and Wednesdays.

The smooth running of Sunday services is aided by all our welcomers, sidespeople, intercessors and Bible Readers. Thank you for the parts you play and for the time you offer to do these roles. Thank you to our Verger Jan Collins for all you have done in making funerals and weddings run smoothly during the year.

Church Music . Our worship continued to be supported by Kevin Deacon our organist and the choir, by singing a variety of music each Sunday and leading the hymns. Thank you to Anne Cox and Sarah Emanuel for their work behind the scenes that helped the choir run smoothly. The choir supported some of our major services including the Carol Service. We thank them for their commitment over the year. With the return of our refurbished bells, the Bellringers continued to call people to worship on a Sunday and ring for weddings and funerals.

During the season of Lent and Holy Week there were of course lots of extra services. Palm Sunday and Easter Day services were well attended but the services on Ash Wednesday, Compline during Holy Week and Maundy Thursday less well attended. Mothering Sunday gave young and old the opportunity to say thank you to parents and carers with the gift of a plant.

Our Harvest Festival and Patronal Festival both took place in September. The Harvest Festival has been moved to September to fit in with the rhythm of the harvest in the village. The church was decorated beautifully with floral displays and fresh produce, and our thanks goes to the Flower Ladies for their displays throughout the year.

Throughout the year we offered other types of services too. The Armistice Day service on 11[th] November was held inside the church and provided a chance for a quieter act of remembrance for those who came. The Remembrance Sunday service on the 10[th] was

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

again held outside. We were joined by the Scout Group, Parish Council and the Fire Service. The numbers for this service increased from 2023 as families feel able to come as being outside allows greater flexibility with children. The annual All Souls’ Service was well attended and appreciated by those who came. This is a service for relatives of those we had taken funeral services for in the last 3 years, as well as those who wanted to remember a loved one.

The Christmas Services were again very popular and well attended by church members and those in the wider village community. Numbers of people attending these services showed an increase on the previous year. Again we had to hold two Christingle services to cater for numbers. We were most grateful to Peter Hall for kindly supplying all the apples for the Christingle services and for all those who helped assemble the Christingles.

At Marden Church we take seriously the faith development of our children and families. This year saw a tidy up of our Children’s Chapel and some new resources placed there. The dresser continued to present a problem in blocking the view from the Children’s Chapel into the main body of the church, but no solution was found. This area is important, and is used during the week as well as on Sundays. Sunday Club has met regularly on the 2[nd] and 4[th] Sundays of the month during Communion services. The numbers remain small, and it is often difficult to plan for, but is valued by those who attend. Thank you to Kathy Young and her helpers for all they do for our young people.

It is difficult to compete with Marden Sports Club and the wide variety of other activities on Sunday mornings, but while we may not often have many children in church on Sunday mornings, we do have contact with a considerable group of children and families who appreciate what we offered. All age interactive talks at key services are received well and Messy Church on a Sunday afternoon is very popular. Messy Church met eight times during the year and allowed all ages to explore faith creatively. Thank you to the Messy Church volunteers who make these sessions possible. Communication with children and families was enabled by regular mailings and the production of a leaflet explaining what’s on specifically for them.

Home Groups gave opportunities for people to meet with others, explore their faith, study the Bible and give each other mutual support. There were two Home Groups in 2024 led by Rev. John Bourne and Sarah Emanuel.

A Lent Group was run at the Village Club as well as during the Monday home group. This was based on ‘Lent in a Bag’ a resource for group or self-reflection. A lent resource was also available for children. Advent reflections ‘In the Picture’ helped people journey through Advent, and there was a paper chain Advent activity for children.

Prayer is an important part of the life of the church. The prayer group attended an away day at The Living Well to talk about prayer and how prayer could be made more visible in church. After this time the prayer group began to meet regularly to pray on a Friday morning and before Sunday services. As part of Thy Kingdom Come – a national prayer

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

event – the prayer team put together a 24 hour of prayer event and encouraged us to pray for our village.

The prayer tree and prayer net continue to be used and prayer resources were available in church. Reflection prayer stations based on the people of Holy Week were available in church over Easter. The Labyrinth in the churchyard was maintained and guided walks are available in the church porch.

MINISTRY

During 2024 Revd Nicky was assisted in ministry by Sarah Emanuel, Lay Reader, and Amanda Abbitt, our Authorised Lay Minister who both preached and led services during the year. We are extremely grateful to both Sarah and Amanda for their ministries amongst us, and to Tim Kneller and Naomi Lumutenga for preaching also. In June we had the pleasure of welcoming our curate Revd Vicki Young to Marden following her ordination as Deacon in Canterbury Cathedral on 29[th] June.

Revd Nicky, Revd Vicki and Sarah Emanuel offered Home Communion to those who were unable to attend church for whatever reason. The list of Chalice assistants was reviewed and authorisation was sort for them to do this.

Kathy Young, our Youth and Children’s worker, continued to nurture the faith of our young people. She ran Sunday Club, helped with Messy Church and sent out the baptism anniversary cards as well as regular newsletters to our baptism families letting them know about services and groups for children. Kathy is also Church Administrator, Gift Aid secretary and helped manage the Food Bank. Thank you for all you have done this year Kathy.

FUNDRAISING

As a church we receive no money from the government or from the Diocese, so the church relied on fundraising activities throughout the year to generate much needed income for church funds (bills, insurance, repairs etc) and the parish share payment. We are very grateful to all who come along to support these events. Numerous events were held and these included:

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

These events can only take place if we all come forward to help in some way. In the coming year please do think of offering time to help with our fundraising efforts – both behind the scenes and on the day.

AWAY GIVING

Throughout 2024 Marden Church continued to focus on a charity a month to support. Charities show a breadth of local, national and international causes. Each month – usually the first Friday of the month – a soup or ploughman’s lunch is offered along with cake and refreshments. A raffle is also held. This takes place in the Vestry Hall and is open to anybody to attend in return for a donation. Occasionally we have a representative from a charity with us who will give a brief talk about their charities work.

PCC

The Parochial Church Council has met six times during the year with the Finance and Standing Committee meeting in between to carry out any business required by the PCC. Alongside the Incumbent the PCC is responsible for promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church building, the Churchyard and the Vestry Hall. During the year the PCC has discussed many things including finance, insurance, services and maintenance issues. The various sub committees report back to the PCC about their activities and findings for discussion and approval.

Stephen Meech and Janet Gowen-Smith continued to serve as Churchwardens, and we are hugely grateful for all that they did during the year, and for the support they gave Revd Nicky in her ministry.

Matt McMillan continued as our treasurer, and we are grateful to him for keeping the PCC up to date with financial matters and the day to day running of church finances. As always money matters feature heavily in PCC discussions particularly around finding the parish share payment and how we can raise funds for the church and its activities.

VESTRY HALL

The Vestry Hall is our church hall, and its oversight has been organised by a committee led by Graham Codling. During the year it was necessary to update the hire agreement for hall users due to changes in Safeguarding requirements and to make non church groups hiring the hall aware of their need for their own public liability insurance. The hall is used by many people for parties and functions, wakes and church groups.

During the year Barbara Judd stepped down after many years of loyal service as our Hall bookings officer. We are very grateful for all Barbara has done in this role and making

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

people who book the hall feel welcome. Kathy Young has taken over this role. We are also grateful to Sandra Osborn who has kept the hall clean and tidy over the year.

CHURCH

Our church continued to remain open each day during 2024. The church is visited quite a lot during the day by those wanting a quiet place to pray or who are just visiting. Leaflets on the church’s history and other leaflets, including the pew sheet, are available on the table inside the door. Leaflets for marriage, baptism and labyrinth walks are placed in the porch where there is also our prayer tree.

In 2024 we finally had our delayed Quinquennial Inspection (QI). The report was as good as we could have expected with nothing major being identified that needed urgent attention. In response to the QI the pews in the church were checked by Gulliver Timbers, who confirmed that the insect damage was historic and not new. They also confirmed that there were no issues with the timber in the Priests Room.

The old grey chairs used in church were replaced during 2024. They had served us well but had become scruffy and torn. They were replaced by second hand chairs from another church. These look much better when put out for large services such as weddings and Memorial services.

On the return of the bells the clock was again able to strike the hour. This had been missed by the village while the bells were being refurbished. I would like to thank our Steeplekeeper Chris Barker, aided by other bellringers in his absence, for attending to the clock and keeping it to the correct time by winding it twice a week.

The roof and gutters had their annual inspection in the Autumn, and debris cleared as necessary. As required by the church insurers Trinitas, the lead on the roof was marked with ‘Selectamark’ and the correct signs displayed both inside and outside the church.

CHURCHYARD

Marden Church has a large churchyard surrounding it and this has continued to be maintained by the Community Payback team. They have paid particular attention to keeping the graves and boundary wall free from ivy as well as keeping the new ashes plot and the war graves tidy. The churchyard is used by many people in the village for a variety of reasons so we are grateful it is now maintained so well.

As part of our involvement with Eco Church and Gods Acre parts of the churchyard were again left to grow naturally and left uncut for a good part of the year. Pathways are cut through the long grass and the prayer labyrinth is maintained, while these areas grow. The number of bluebells in the churchyard is increasing and a kent pyramidal orchid was spotted too.

As part of the Health and Safety checks the gravestones were ‘wobble’ tested to make sure they were safe. One wobbly monument identified was repaired by the family.

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

We continue to bury ashes in the new ashes plot which runs alongside the footpath on the east boundary. This brings a lot of comfort to those who have lost loved ones in the village and those connected with the church through the electoral roll. This area complies with the Diocesan guidelines for Churchyards regarding burial of ashes and memorial tablets.

It should be noted that the church boundary is to the fir trees only. The area between the fir trees and the station carpark netting is the responsibility of Network Rail. One tree was felled in this area by them, as it had fallen into the railway carpark. They have put up new fencing at the station to prevent train passengers accessing the footpath bridge over the railway and through the churchyard.

THE ELECTORAL ROLL

In April 2024 the electoral roll stood at 143. A complete revision of the roll is due next year and this will give us a better idea of our roll number.

Financial review

The Statement of Financial Activities for the year ended 31 December 2024 is set out on page 17 and the Statement of Assets and Liabilities as at 31 December 2024 on page 18.

In 2024 total receipts for unrestricted funds were £126,727, this compares to £124,844 in 2023. This increase was largely due to legacies gifted to the church in 2024 of £7,480 and other charitable generating activities increasing to £11,747 in 2024, compared to £9,490 in 2023. This is offset by Vestry Hall rent decreasing to £9,189 in 2024 from £9,697 in 2023 and and general giving including gift aid being down £6,850.

Total designated fund receipts in 2024 decreased to £42,654, comprising donations of £16,070 for the Marden Food Bank, £22,222 for the Restoration of the Bells Fabric Fund, £4,362 for charitable giving. In comparison, total designated fund receipts in 2023 were £47,092.

In 2024 net total funds showed a deficit of £32,037 compared with a surplus of £17,516 in 2023. This surplus comprised a £32,654 deficit in restricted funds as the restoration of the bell fund was completed.

At the year-end 2024 total unrestricted funds carried forward were £30,595 (2023: £29,978) and total designated funds carried forward were £16,366 (2023: £49,020). Net assets at the year-end 2024 were £46,961 (2023: £78,998) and included bank balances of £54,867 (2023: £69,351).

As at 31 December 2024 total designated funds of £16,366 included £8,438 for the Food Bank (2023: £9,025), £7,928 for Fabic General Fund (2023: £9,173) and £0 for the Restoration of the Bells Fabric Fund (2023: £30,822).

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Reserves policy

It is PCC policy to try to maintain a balance on unrestricted funds equating to at least three months’ unrestricted payments. This is equivalent to approximately £30,000. It is held to smooth out fluctuations in cash flow and to meet emergencies. PCC hit this target in 2024 with unrestricted funds of £38,501 carried forward at the end of the year (versus £29,978 at 2023 year-end).

Designated funds of £16,366 at the year-end were exclusively for the use of the Food Bank, 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. 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 next 12 months.

STRUCTURE, GOVERNANCE AND 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 appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

At the PCC meetings all matters regarding the running of the church and its finances were discussed. At each of its meetings the Council received reports from the Incumbent relating to Mission and Ministry, the Parish Safeguarding Officer, the Treasurer, the Churchwardens regarding church fabric and maintenance, from meetings of Deanery and Diocese, the Vestry Hall Committee and from the Youth and Children’s Worker and the Food Bank.

The Vicar, other ministers (lay or ordained), 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 currently 11 elected members.

The PCC members who have served from the APCM 2024 are set out on page 3. Sandra Bourne will be retiring at the APCM 2025 and Sian Burr and Jenny Smith will be eligible for re-election.

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Marden Parochial Church Council Charity Number.. 1142437 Annual Report and Financial Statements 31 December 2024 'ith an elecioral roll of bdween l(M) and 2(Y). the PCC is eniiiled have 12 elected m¢mbers. Committtts Various groups and committees mei bel￿een PCC meetings as appropriate and repxTrned back io the PCL- li)r discussion and decision. These groups and commiiiees include the Tr inan¢¢ and Siandin8 Lommitttt. Ihe Vestr). Hall Commitltt. the Chariiies Commiiiee and the Fthi¢ Committee. Finnct and Sindin% Committee This is the only commillee rcquired by law. li has w)wer lo transact the business of the PCC- beiiieen ils meelings. subject io Jn) direciion given b). the PCC. li 0￿er5e¢S ihe general finances of our Church work b), rnonitoring income and expendiiure. In !0?4. it comprised ihe Incumbent. Church￿ardenS. Treasurer. and the PCC Secreiary and met as n￿e$s￿rV io discuss mJtter5 arising PCC medings. Vestry H*ll c.ommitte¢ This 8roup had the resFM)nsibility of overseein8 the m•ini¢nance and running of ihe Vestry Ho11. Ch•ritieJ Committee Marden Church sup￿￿ed a numbeT of chariiies oN'ef Ihe )'ear. wilh a panicular focus ¥iven io A specifi¢ named charit> each month of ihe Vear. The ¢haril) w'as promoted ihroughoui the monih. with inlomiation and leaflets displai.ed on a large iM)ard b!. Ihe entrance door to the church. Donation5 to ihe charii%' Arc placed in ihe IM)x b) the church do(Ir or made on-line lo the treasurer. The lo￿1 is 8i%en to ihe charii>' ai the ¢nd of the monih. io¥¢th¢r iih an!. extra fundrdising ei'enis held during the monih. Il'e continu¢ M ith our Nlission objec11￿C of SHARtNG GOD'S LOVE IN: '()KS1 IIPPING I'OGF.TI11.'R I.F.AR%ING AND GRO1￿,1￿(1 TOGETHER 5ERVINC) o'fFIERS. Approved by the PCC on 4 March ?025 and sigKd on its behalf by: Rev'd Nick). Horvev C'liuiryp¥rsUrt Jvr 2024 13 13

Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Statement of the PCC’s responsibilities

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure 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.

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Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Independent examiner's report to the Parochial Church Council of St Michael and All Angels, Marden

I report to the members of the Parochial Church Council (the PCC) on the financial statements of the PCC for the year ended 31 December 2024, which are set out on pages 18 to 26.

This report is made solely to the PCC, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I may state to the PCC those matters I am required to state to 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 other 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 for the preparation of the financial statements in accordance with the Charities Act 2011 (the 2011 Act) and the Church Accounting Regulations 2006. The PCC consider that 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 the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

In connection with my examination, I can confirm that no matters have come to my attention giving me reasonable cause to believe that in, any material respect:

  1. 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.

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Marden Parochial Church Council Charity Number.. 1142437 Annual Report and Financial Statements 31 December 2024 Independent Examiner's report Icontlnued) In examining lh¢ financial 5wements. I have conrluded ihat the PCC'S use of ihe going Luncern basis of accounting in the preparaiion of the financial sthtements 15 appropriate bec<lU5e: aller making due inquiries and ihe the ￿Ork ihal I have preformed I have noi ideniilied an). material uncertainties relating to even15 or c(Trndiiions ihai. indiiiduall!, or culle¢ti¥'el). ma) casi significani doubt on Ihe PQC'S abilit}, 10 coniinue as a Boin¥ concern for a Peri￿ of at least Iw¢lve monihs from the dale of igning the .4nnual ReFKIrt and Financial SiaiL'meis; and the Parish %hare pai'ablc io the D1￿c￿ uf CanierbuTh' is a voluniaTh' pa% meni and can be deferred if ihe PCC does nim ha%'e sutTicieni unresiri¢i¢d lunds io make Ihis pmymenl. I have no other conc¢rns and have come xross no other matters in conneclion with the examination lo w,hich auenlion should be dr4￿n in ihis report in ord¢r io vnable a proper undersianding ol.the financial ststements (o be reached. L D Sirgceb ACMA Boil ling (ireen Collage Flibyh Sireel 1ardcn Kent TN12 9DP 16

Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Statement of Financial Activities

for the year ended 31 December 2024

Notes
Incoming resources
Voluntary income
2(a)
Activities for generating funds
2(b)
Income from investments
2(c)
Church activities
2(d)
Other incoming resources
2(e)
Resources expended
Fundraising activities
3(a)
Church activities:
Diocesan Parish Share
3(b)
Church improvements
3(c)
Other church activities
3(d)
Net (outgoing)/incoming
resources
Balance brought forward at start
of the year
Transfer to Fabric Fund

Transfer funds to Marden
Dementia Friendly Community
(With Living Memories)
Total funds carried forward at
end of the year		 Unrestricted
funds
£
Designated
funds
£
Total
funds
2024
£
Total
funds
2023
£
85,208
42,654
127,862
131,670
11,747
-
11,747
9,490
-
-
-
-
20,583
-
20,583
21,079
9,189
-
9,189
9,697
126,727
42,654
169,381
171,936
155
-
155
49
77,681
-
77,681
86,099
-
54,289
54,289
-
48,274
21,019
69,293
68,272
126,110
75,308
201,418
154,420

617
(32,654)
(32,037)
17,516
29,978
49,020
78,998
71,300
-
-
-
-

-
-
-
(9,818)
30,595
16,366
46,961
78,998

The notes on pages 19 to 25 form an integral part of these financial statements.

17

Marden Parochial Church Council Charity Number.. 1142437 Annual Report and Financial Statements 31 December 2024 Statement ofassets and liabilities 2024 !0?3 Not¢s C'urrent assets Deb14)fS ( ash ai bank 16,?5? 69.3.$1 85.6n3 Creditors: Ami)unt5 lallin8 due wiihin one yur el *5sets 6,605 78.998 46.961 Funds Linreslricied funds DLsib7naied funds ?9.978 49.0?11 78.998 16J66 46.961 The notes on pages 19 to 25 forni an inie8ral pan of ihue financial $￿emen1s. These financial sthiemenls on pa8¢5 17 ￿ 25 were approved by ihe Pamchial Chur¢h Council on 4 Marrh 2025 and were si8n¢d on ils behalf by.. Rev'd Nick). Harvey ('huirper.%onfi)r 20?4 18

Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Notes (forming part of the financial statements)

1. Accounting Policies

Basis of preparation of the financial statements

The financial statements have been prepared under the historical cost convention, in accordance with the Church Accounting 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 applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements are presented in sterling and rounded to the nearest £.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law.

The primary objective of the charity is to promote the gospel 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 are initially recognized at historical 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 accounts, the PCC has a reasonable expectation that the Church has adequate resources to continue in operational existence for the foreseeable future. Therefore the PCC continues to adopt the going concern basis of accounting in preparing the financial statements.

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.

Funds accounting

Unrestricted funds 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.

19

Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Notes (continued)

1. Accounting Policies (continued)

Funds accounting (continued)

Designated funds represent donations or grants received for specific future purposes. The funds may only be expended on the specific object for which they were given and any balance remaining unspent at the end of each year are carried forward as a balance on that fund.

The designated funds comprise donations and grants for the Restoration of the Church Bells Fund, the General Fabric Fund, Living Memories (dissolved 2023) and Marden Food Bank.

Incoming resources

All incoming resources are accounted for gross.

Planned giving, collections and donations are recognized when received. Tax recoverable on gift aid donations is recognized when the incoming resource, to which it relates, is received. All other income is recognized when it is receivable.

Resources 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 funds to meet the payment and it is then accounted for on a receipts and payments basis. All other expenditure is generally recognized when it is incurred and is accounted for gross.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown in debtors less provision for amounts that may prove uncollectable.

Short term deposits include cash held on deposit at the bank.

20

Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Notes (continued)

2. Incoming Resources

(a) Voluntary income

Unrestricted
funds
£
Designated
funds
£
Total
2024
£
Total
2023
£
Planned giving
Collections at services
Gift aid recovered
Donations
Legacies, grants and other
income		 53,487
-
53,487
52,441
4,286
-
4,286
2,936
15,111
-
15,111
17,153
4,844
42,654
47,498
59,140
7,480
-
7,480
-
85,208
42,654
127,862
131,670

(b) Activities for generating funds

Unrestricted
funds
£
Designated
funds
£
Total
2024
£
Total
2023
£
Fundraising activities 11,747
-
11,747
9,490

(c) Investment income

Unrestricted
funds
£
Designated
funds
£
Total
2024
£
Total
2023
£
Interest income -
-
-
-

(d) Church activities

Unrestricted
funds
£
Designated
funds
£
Total
2024
£
Total
2023
£
Fees from weddings,
funerals etc.
Magazine income		 10,022
-
10,022
11,687
10,561
-
10,561
9,392
20,583
-
20,583
21,079

21

Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Notes (continued)

2. Incoming Resources (continued)

(e) Other incoming resources

Unrestricted
funds
£
Designated
funds
£
Total
2024
£
Total
2023
£
Vestry hall income 9,189
-
9,189
9,697

3. Resources expended

Unrestricted
funds
£
Designated
funds
£
Total
2024
£
Total
2023
£
Fundraising activities 155
-
155
49

(b) Parish Share

The Parish Share for the years ended 31 December 2024 and 31 December 2023 has been paid in full. Arrears amounting £25,484 for the Parish Share for the year ending 31 December 2020 had not been accrued for as at 31 December 2022 as it was not possible to make the payment due to insufficient available funds. The Parish Share is not a legally enforceable liability and is a voluntary contribution payable when funds permit. In 2023, following PCC approval, an amount of £12,664 was paid to the Diocese of Canterbury in full and final settlement of the arrears as the Diocese offered a 50% discount. At 31 December 2023 and 31 December 2024, the Parish Share was fully up to date.

(c) Church improvements

Church improvements
Unrestricted
funds
£
Designated
funds
£
Total
2024
£
Total
2023
£
Restoration of Bells -
54,289
54,289
-
-
54,289
54,289
-

The total cost of the restoration of the church bells of £54,289 includes an amount of £15,693 which was paid in 2022 and was included in prepayments at 31 December 2023 (see note 5). The restoration of the church bells was completed in March and the cost was primarily covered by donations received in 2024 and prior years and the shortfall of £1,245 was covered by a transfer from the fabric fund.

22

Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Notes (continued)

3. Resources expended (continued)

(d) Other church activities

Unrestricted
funds
£
Designated
funds
£
Total
2024
£
Total
2023
£
Fees remitted to diocese
Food bank
Church giving
Magazine expenses
Vestry hall expenses
Office expenses
Church utilities
Ministry expenses
Living Memories		 4,880
-
4,880
6,033
-
16,657
16,657
16,555
-
4,362
4,362
4,996
4,734
-
4,734
4,841
3,486
-
3,486
3,045
2,519
-
2,519
3,489
11,494
-
11,494
8,323
21,161
-
21,161
19,634
-
-
-
1,356
48,274
21,019
69,293
68,272

Living Memories expenses exclude £9,818 was transferred to Marden Dementia Friendly Community (With Living Memories) during the prior year (Note 8).

4. Analysis of net assets by fund

Unrestricted
funds
£
Designated
funds
£
Total
2024
£
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one
year		 -
-
-
38,501
16,366
54,867
(7,906)
-
(7,906)
30,595
16,366
46,961

5. Debtors

Unrestricted
funds
£
Designated
funds
£
Total
2024
£
Total
2023
£
Gift aid receivable
Prepayments		 -
-
-
559
-
-
-
15,693
-
-
-
16,252

The prepayment in 2023 pertained to the church bells (see note 3c).

23

Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Notes (continued)

6. Cash at bank

6. Cash at bank
Unrestricted funds
Designated funds
7. Creditors: amounts falling due within one year
Deferred income from magazine advertising
Vestry Hall rents received in advance
Wedding deposits received in advance		 2024
£
2023
£
38,501
69,351
16,366
-
54,867
69,351
2024
£
2023
£
7,906
6,528
-
-
77
-
7,906
6,605

8. Designated funds

2024
£
Balance at 1 January 2023
Incoming resources
Resources expended		 49,020
42,654
(75,308)
16,366

Designated funds comprise:

2024
£
2023
£
Marden Food Bank
Living Memories
Restoration of Bells Fund
Fabric Fund General		 8,438
9,025
-
-
-
30,822
7,928
9,173
16,366
49,020

24

Marden Parochial Church Council Charity Number: 1142437 Annual Report and Financial Statements 31 December 2024

Notes (continued)

8. Designated funds (continued)

The balance on the Restoration of Bells Fund can be analysed as follows:

2024
£
Balance at 1 January 2024
Donations received during the year
Transfer from the fabric fund
Spent in the year
Balance at 31 December 2024		 30,822
22,222
1,245
(54,289)
-

25