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2023-12-31-accounts

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF ST LEONARD’S PARISH, HYTHE

Aims and purposes

‘We aim to be an ever-more welcoming, inclusive and caring Christian community that reaches out to all, thankful to God who draws us together and gives us life in all its fullness’

The Parochial Church Council (PCC) of the parish of St. Leonard has the responsibility of co-operating with the church wardens and Rev Michael Darkins to promote in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is responsible for the maintenance of the two churches of the parish, St. Leonard’s and Holy Cross, and for the Parish contribution, agreed by the Joint Council, to the St. Michael’s Methodist Anglican Church Centre (StMMACC).

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve all those who live within the parish. Our services and worship put faith into practice through sacrament, prayer and scripture.

When planning our activities for the year, the incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:

i) worship and prayer, and the development of spirituality through study and discussion

ii) provision of pastoral care for people living in the parish iii)missionary and outreach work

To facilitate this work, it is important that we maintain the fabric of the churches in the Parish.

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Achievements and Performance

Worship and Prayer

The PCC is keen to offer a range of services throughout the parish that our community find both beneficial and spiritually fulfilling. Eucharist is central to our worship in the form of Sung Eucharist with choir at St. Leonard’s as well as a choral evensong most Sundays. Anglican Holy Communion is celebrated once a month at SMACCS, with joint services at SMACCS such as Harvest Festival bringing the congregations together for fellowship and worship. Regular services have also re-started at Holy Cross in the form of Evening Praise on the third Saturday of each month, and Morning Praise on the first Sunday of each month. Evening Praise is now being enhanced by the welcomed development of a worship band, led by Anita Jones. Other occasional services, such as Christingle, have also taken place at Holy Cross. Weekday services take place every Wednesday at St Michael’s, alternating between Anglican and Methodist Communion services.

Our main services are live streamed, also weddings, funerals and baptisms on request.

All are welcome to attend our services. At present, there are 116 parishioners on the Church Electoral Roll. The average weekly attendance for the whole parish, counted during October, was 122 adults and 10 children under 16.

There have been 13 baptisms, 12 weddings, and 9 funerals held in church, 2 committals and 6 funerals conducted on behalf of the parish at crematoria and cemeteries.

This year we also had a confirmation service in St Leonard’s where 8 of our congregation were confirmed. A further person was confirmed at the Cathedral.

Deanery Synod

3 members of the PCC sit on the Deanery Synod. This provides the PCC with an important link between the parish and the wider diocesan structures. This year we hosted a Deanery Synod meeting at Holy Cross where we listened to an inspiring talk by the St John’s Folkstone Youth Worker.

Pastoral Care

The Pastoral and Healing Team of the parish, in liaison with the clergy, ensure that all those who are unable to attend church because of age or ill health are visited and given communion when requested, also our services are live streamed which has been appreciated by many. A service of healing and wholeness is held monthly.

Mission and Evangelism

Our Parish Review has moved to a quarterly publication and continues to be distributed widely in the community and is always available at the back of each church. Contributions welcomed from anyone.

101 The High Street

Following it’s opening by the Bishop of Dover; the Open-Door project has grown in stature and viability. 101 the High Street was purchased by The Parish of St. Leonard, Hythe as a major part of its mission and outreach to all who live within the parish and beyond. By

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agreement the day to day running of the facility was delegated to the 101 Open Door CIC (Open Door) via a memorandum of understanding. The property comprises: of a double fronted shop onto the High Street which is staffed by volunteers selling local arts and crafts, an inner office complete with WiFi for the use of voluntary, support organizations. A larger meeting area with seating for up to 24 people which can be adapted for use as a

conference/social or exhibition space with both Toilet and small kitchen. Above the shop is a

Maisonette providing 3 offices on the upper floor (currently used by a Charitable Care facility) a large meeting office space and kitchen on the lower floor. There is approximately 80 M2 garden area maintained for social and fund-raising events.

The first full year of opening as a community hub has been exceptional the shop staff 2 volunteers working in two shifts morning and afternoon have been open 6 days a week. The

community Hub now attracts some 10 organizations with a wide range of expertise and need.

Open Door have also built up a good working relationship with Environmental groups, Refugee support, police community liaison etc

The success of this enterprise is credited to the tremendous volunteer group with shared leadership by some of these volunteers who have gained experience in various fields of administration and retail throughout their working lives.

During the past year 2023, Open Door has gained a citation and civic amenity award.

School

The church continues to maintain strong links with Hythe Bay Church of England Primary School, and we have been pleased to be able to welcome them in the church for church days and their services each term.

Through these the children become familiar and comfortable with the church and begin to learn that the church is part of their town and for them to use.

Ecumenical Relations

Churches together in Hythe & Saltwood are making an effort to get things moving and are making a positive step forward.

Financial Review

Total receipts for unrestricted funds were £153,001. In addition, restricted income of £13,777 was also received and is detailed in the financial statements.

Planned giving through banker’s orders and weekly envelopes was £49,451 (£54,402 in 2022) while the plate collections at all services totalled £11,613 (£8,468 in 2022). The total expenditure required for the year totalled £205,699 of which £190,630 was from unrestricted or designated funds.

A further £4,530 was spent on furnishing the High Street business premises known as the 101 Open Door Project. The collection of income and payments of running costs continue

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to be dealt with by a separate Community Interest Company.

An anonymous donation of £30,000 was received during the year and is designated by the PCC so that £10,000 is for Youth Ministry and £20,000 is for parish mission. The parish share as assessed by the Diocese of Canterbury was £82,881 and this was paid by the parish in full but utilising some of the legacy funds.

The historic unpaid parish share was partly paid off during the year as part of an agreement with the Diocese of Canterbury whereby the diocese would match any payment made by the parish. The historic parish share outstanding at the end of the year is £40,000. As the arrangement with the diocese continues for another year it is intended to clear the deficit during 2024.

Reserves Policy

Cash reserves held at the bank the end of the year totalled £130,138 of which £9,378 is restricted funds .In addition there is a long term investment portfolio valued at £195,927 and further investments held with CBF Church of England funds of £9,843.

Expenditure on the fabric at St Leonard’s Church is met by legacy funds or requires a request for funding from the Friends of St Leonards Church, a separate and independent charity.

It is necessary from time to time to utilise some unrestricted reserves to settle the parish share.

The parish receives rent from a residential property which may be used for general purposes as well as the upkeep of that property

Volunteers

Our large team of volunteers is what makes the church function. These include members of the PCC, servers, church cleaners, sides persons, choir members, bell ringers, coffee makers, flower arrangers, churchyard maintenance workers and many others, all of whom add up to a band of helpers who willingly give their time for the good of our church community. We are truly grateful to them all and offer our heartfelt thanks to them all.

Structure, governance and management

The method of appointment of PCC members is set out in the Church Representation Rules. Here in the parish of St. Leonard the membership of the PCC consists of the Priest in Charge, associate and assistant clergy, the churchwardens, the reader, members of the deanery synod and members who are elected by those of the congregation who are on the electoral roll of the parish. All who are members of our congregation are encouraged to register on the electoral roll and stand for election to the PCC.

The PCC is responsible for making decisions on all matters of general concern and importance to the parish including decisions about how funds of the PCC are to be spent.

The parish and PCC take the issue of safeguarding very seriously and our safeguarding officer, Marilyn Johnson, has continued to promote safeguarding training throughout the parish ensuring that all who require training are able to access stage 1 and stage 2 training.

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Administrative Information

The Parish of St. Leonard is part of the Canterbury Diocese within the Church of England. The correspondence address is The Vicarage, Oak Walk, Hythe, Kent CT21 5DN.

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2011) and was registered as a charity (No 1144695) on 16 November 2011.

PCC members who have served from May 5[th] 2022 until the date this report was approved are:

Priest in Charge Rev Michael Darkins
Churchwarden & Deanery Synod John Wren
Churchwarden Helen Waymouth
Reader Mike Cox
Deanery Synod & Treasurer Brian Bishop
Deanery Synod David Owen
Elected Members: Berkeley Hill
Roger Taylor
Steve Jones
Penny Mattocks
Brinley Hughes
Mary Tyler
Marilyn Johnson
Secretary
Christine Blackman

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31st December 2023

Note
Income and Expenditure
Incoming Resources
Incoming resources from donors
2(a)
Other voluntary incoming resources
2(b)
Incoming resources from operating activities:-
- to further the Council's objects
2(ci)
- to generate funds
2(cii)
Trading receipts
2(d)
Income from Investments
2(e)
Other incoming resources
2(f)
Total incoming resources
Resources Expended
Grants
3(a)
Support Costs
3(b)
Relating to the Work of the Church
3(c)
Church Management & Admin.
3(d)
Vergers House
3(e)
Other Resources Expended
3 (f)
Total resources used
Net (outgoing)/incoming resources
for the year
Other recognised gains and losses
Gains/Losses(-) on investments
Surplus on revaluation of freehold property
Net Movement in Funds
Balances Brought Forward at
1st January, 2022 (2021)
Balances Carried Forward
at 31st December, 2023 (2022)
Unrestricted
Restricted
2023
2022
Funds
Funds
81,241
625
81,866
79,505
36,215
13,007
49,222
29,771
21,285
0
21,285
16,672
2,105
0
2,105
2,036
9,300
0
9,300
7,200
2,359
145
2,504
4,312
496
0
496
7,360
153,001
13,777
166,778
146,856
795
250
1,045
1,139
150
0
150
0
113,360
10,133
123,493
200,349
4,468
0
4,468
3,805
688
0
688
406
760
0
760
0
120,221
10,383
130,604
205,699
32,780
3,394
36,174
-58,843
5,543
0
5,543
-9,399
0
0
0
0
38,323
3,394
41,717
-68,242
1,101,784
13,211
1,114,995
1,183,237
1,140,107
16,605
1,156,712
1,114,995

The notes on pages 8 to 13 form part of these accounts.

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

BALANCE SHEET

at 31st December, 2023

Note
FIXED ASSETS
Tangible Fixed Assets
5
Investments
6
Current Assets
Cash at Bank
Other Debtors - Income Tax recoverable
GASDS Recoverable
Insurance Claim
Vergers Rent
Liabilities: Amounts falling due
within one year
Parish Share
Insurance Premium Instalments
Uncleared Cheques
Sundry creditors
Net current (liabilities) / assets
NET ASSETS
Represented By
Restricted
9,11
Unrestricted
10,12
136,368
380
348
0
600
2023
857,903
205,770
157,092
1,053
350
7,360
600
2022
862,052
200,227
1,063,673
93,039.20
1,062,279
52,716
137,696
40,000
2,904
1,158
595
166,455
102,306
2,793
8,229
411
44,657 113,739
1,156,712 1,114,995
16,605
1,140,107
13,211
1,101,784
1,156,712 1,114,995

Approved by the Parochial Church Council on 19th April 2024 and signed on its behalf by:

……………………………………………………………………… Rev M Darkins (Priest-in-Charge)

…………………………………….. Mr J C Wren (Chiurchwarden)

The notes on pages 8 to 13 form part of these accounts.

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31st December, 2023

NOTE 1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 together with applicable accounting standards and the Charities SORP.

The financial statements have been prepared under the historical cost convention except for the valuation of freehold property and investment assets, which are shown at market value.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts include all transactions, asset and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.

Incoming Resources

Voluntary income and capital sources Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenant or gift aid is recognised only when received. Income tax recoverable on covenants or gift aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due.

Funds raised as a result of specific fund raising events are accounted for gross. Sales of books and guides are accounted for gross. Other ordinary income Rental income from the letting of church premises is recognised when the rental is due. Income from investments Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investment on 31st December.

Resources used

Grants Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly relating to the work of the Church

The diocesan quota is accounted for when payable. Any quota unpaid at 31st December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is excluded from the accounts by s.96(2)(a) of the Charities Act 1993. No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed. Chamber Organ The Chamber Organ is depreciated on a straight line basis over 10 years. Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over 4 years. Investments

Investments are valued at market value at 31st December. Current assets

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

Short term deposits include cash held on deposit with CBF Church of England Funds or at the bank.

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL ACCOUNTS

for the year ended 31st December, 2023 (continued)

NOTE 2. INCOME Unrestricted Restricted 2023 2022
Funds Funds
2(a) Incoming resources from donors
Planned giving:
Gift Aid declarations 43,309 43,309 46,703
Inc.Tax recovered on gift aid 10,282 600 10,882 11,307
Income tax to be reclaimed 355 25 380 1,053
Non Gift Aid giving 6,142 6,142 7,699
Collections (open plate) at all services 11,613 11,613 8,468
Gift Aid Small Donations Scheme 2,901 2,901 1,701
GASDS to be reclaimed 348 348 350
Sundry Donations 6,291 6,291 2,224
81,241 625 81,866 79,505
2(b) Other voluntary incoming resources
Donations, appeals 33,880 4,257 38,137 21,697
Legacies 2,000 1,000 3,000 5,000
Grants 0 7,750 7,750 2,900
Reclaimed VAT 335 335 335
Refunds 0 174
36,215 13,007 49,222 30,106
2(ci) Incoming resources from operating activities to further the Council's objects
Magazines/Books Sales 1,082 1,082 977
Fees 5,318 5,318 4,451
Crypt 14,885 14,885 11,244
21,285 0 21,285 16,672
2(cii) Incoming resources from operating activities to generate funds
Fund-raising Events 950 950 871
Magazine advertising revenue 1,050 1,050 1,140
Printing revenue 105 105 25
2,105 0 2,105 2,036
2(d) Trading receipts
Vergers House - Rent 7,200 7,200 7,200
Church Hire 300 300 0
101 High Street Income 1,800 1,800 0
9,300 0 9,300 7,200
2(e) Income from Investment
Investment Income 0 3,965
Bank Interest 2,359 145 2,504 347
2,359 145 2,504 4,312
2(f) Other ordinary incoming resources
Insurance Claim 0 0 7,360
Misc Income 496 496 0
496 0 496 7,360

TOTAL INCOME 153,001 13,777 166,778 147,191

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL ACCOUNTS

for the year ended 31st December, 2023 (continued)

NOTE 3. EXPENDITURE
3(a) Grants
Missionary & Charitable Giving:
Church Overseas:
- Missionary Societies
- Relief & Development Agencies
Home Missions & Other Church Societies
3(b) Support Costs
Diocesan Training Funds
Conferences
ALMs/Readers
3(c) Relating to the Work of the Church
Church Maintenance
Church Running Expenses
101 High Street Maintenance
101 High Street Running Costs
Clergy Expenses
Crypt
Depreciation
Diocesan Parish Share Current Year
Diocesan Parish Share Diocese Contribution
Education/Spiritual Growth
Evangelism/Retreats
Young People's Ministry
Fees expenses
Organ Maintenance
Piano Maintenance
Wages & Staff Costs (see note 4)
3(d) Church Management & Administration
Administration
Office Rent
Bank Charges
Card Charges
Professional Fees
Affiliation Fees
3(e) Vergers House
Repairs & Maintenance
3 (f) Other Resources Expended
Misc Expenditure
Unrestricted
Restricted
2023
2022
Funds
Funds
0
530
0
265
250
515
1,139
795
250
515
1,139
0
0
150
150
0
0
0
150
0
150
0
6,792
4,616
11,408
12,576
36,217
2,406
38,623
28,225
1,780
1,036
2,816
64,056
0
2,352
2,149
2,149
113
891
891
333
4,663
1,200
5,863
1,200
82,881
82,881
81,279
-31,153
-31,153
0
243
243
914
322
322
254
365
875
1,240
0
0
0
0
1,491
1,491
2,460
0
0
6,719
6,719
6,587
113,360
10,133
123,493
200,349
2,183
2,183
2,096
0
0
368
368
336
202
202
58
1,478
1,478
1,035
237
237
280
4,468
0
4,468
3,805
688
688
406
688
0
688
406
760
760
0
760
0
760
0
TOTAL EXPENDITURE 120,221
10,383
130,074
205,699

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL ACCOUNTS

for the year ended 31st December, 2023 (continued)

NOTE 4. STAFF COSTS
Wages & Salaries (Organ/choir)
2023
2022
6,719
6,587
6,719
6,587

During the year the P.C.C. paid for the services of a Director of Music, an assistant organist and choirs.

NOTE 5. FIXED ASSETS FOR USE BY THE P.C.C. (Unrestricted)

COST OR VALUATION
DEPRECIATION
NET BOOK VALUE
Freehold Land
Furniture
Total
& Buildings
& Equipment
835,000
88,333
923,333
Revaluation/purchase
0
0
0
Additions
0
1,714
1,714
At 1 January 2023
835,000
90,047
925,047
At31 Dec. 2023
0
61,281
61,281
0
5,863
5,863
At 1 January, 2022
Charge for theyear
500,000
67,144
67,144
At31 Dec. 2023
835,000
27,052
862,052
At31 Dec. 2022
835,000
22,903
857,903
At31 Dec. 2022

NOTES:

The freehold land and buildings comprise:

Vergers house located at Church Road, Hythe - value £500,000 Valued August 2020

101 High Street, Hythe, purchased 1 October 2021 at £335,000

Furniture & Fixings for 101 High Street valued at £1,714 was purchased during the year.

Furniture & Equipment comprises: Chamber Organ - £7,200 101 High Street Furniture & Fixings - £15,703

NOTE 6. INVESTMENTS
Beckwith Legacy - St James's Place
CBF Investment Fund Units - CCLA
Unrestricted
Restricted
2023
Total 2022
Funds
Fund
9,843
0
9,843
8,744
195,927
0
195,927
191,483
205,770
0
205,770
200,227

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL ACCOUNTS

for the year ended 31st December, 2023 (continued)

NOTE 7. FUND DETAILS

The restricted fund comprises:

The Charity Account relates to funds raised for and grants made to support mission work and charities.

St. Leonard's Church which relates to funds donated and used for the upkeep and maintenance of that church.

The Churchyard Impovements Fund relates to funds donated and used for the upkeep and maintenance of the churchyard and boundary walls, railings and gates at St Leonards Church.

Holy Cross After School Club fund which relates to funds donated and used for children's work at Holy Cross Church.

The 101 High Street Garden Fund relates to funds donated for the maintenance of the garden of that property.

The Heating Grant Fund relates to a grant received to assist the parish with heating costs.

The Clock Restoration Fund relates to funds donated and granted for the maintenance of the tower clock.

The Youth Ministry Fund relates to funds granted to further young people's work in the parish.

The designated fund comprises:

The Vergers House fund which relates to income from renting the property and which is designated for the repair and upkeep of that property but can also be used for general purposes.

A Fabric Fund which the PCC has set aside designated for the upkeep and maintenance of St Leonards Church.

A Youth Ministry Fund which the PCC has set aside to further youg people's work in the parish

A Mission Fund which the PCC has set aside to further the general mission of the parish.

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL ACCOUNTS

for the year ended 31st December, 2023 (continued)

NOTE 9. ANALYSIS OF MOVEMENTS IN RESTRICTED FIXED ASSETS

Chamber Organ Balance at
1 Jan 2023
8,400
Movement in resources
8,400 0
-1,200
7,200

NOTE 10. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FIXED ASSETS

Vergers House
101 High Street
Furniture & Fixings 101 High Street
Balance at
1 Jan 2023
500,000
335,000
18,652
Movement in resources
853,652 1,714
-4,663
850,703

NOTE 11. ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS

Churchyard Improvements Fund
St Leomards Fabric Fund
101 High Street Garden Fund
Heating Grant Fund
Clock Restoration Fund
Youth Ministry Fund
Missions & Charities
Holy Cross After School Club
Balance at
1 Jan 2023
1,152
27
1,035
2,400
0
0
0
195
Movement in resources
4,809 13,805
-9,211
9,403

NOTE 12. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS

Vergers House Designated Fund
Fabric Designated Fund
Youth Ministry Designated Fund
Mission Designated Fund
Other unrestricted funds
NOTE 13. ANALYSIS OF NET ASSETS
Fixed assets
Investments
Current assets
Current liabilities
Rounding Differences
Balance at
1 Jan 2023
762
13,898
0
0
233,474
Movement in resources
248,134 162,755
-121,485
289,404
Unrestricted
Restricted
Total
850,703
7,200
857,903
205,770
0
205,770
128,293
9,403
137,696
-44,657
0
-44,657
-2
2
0
1,140,107
16,605
1,156,712

13

THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

The Report of the Independent Examiner will appear here.

14

The Annual accounts of St Leonards Parish Church forthe yearend December31". 2023 I have examined the accounts and in my opinion they showa true and fair viewof the church's finances. Kenneth Clark Independent Examiner