2023-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of St Martin Maidstone

(Registered charity number 1149349)

FINANCIAL STATEMENTS

AND ANNUAL REPORT

For the year ended 31 December 2023

PRIEST IN CHARGE

Reverend Joyce Addison

BANKERS

Barclays Bank Plc Fremlin Walk Maidstone ME14 1QG

INDEPENDENT EXAMINER

Julie Griggs FCA

The Parochial Church Council of the Ecclesiastical Parish of St Martin Maidstone

(Registered charity number 1149349)

Contents

Administrative information	2
Trustee‘s report and financial review	3 - 6
Independent examiner’s report	7
Receipts and payments account	8
Statement of assets and liabilities	9
Notes on the accounts	10 - 13

1

The Parochial Church Council of the Ecclesiastical Parish of St Martin Maidstone

(Registered charity number 1149349)

The Parochial Church Council presents its report and financial statements for the year ended 31 December 2023.

Administrative information

St Martin’s address is Northumberland Road, Maidstone, MEI5 7LP. Our website is www.stmartinsmaidstone.org.uk. Enquiries may be sent to [e-mail].

St Martin’s is part of the Diocese of Canterbury within the Church of England. On 17 October 2012 "The Parochial Church Council of “the Ecclesiastical Parish of St Martin Maidstone" was registered as an individual charity, number 1149349. Trustees’ Annual Reports and Accounts are filed with the Charity Commissioners.

Members of the PCC are either ex officio or elected at the Annual Parochial Church Meeting in accordance with the Church Representation rules. PCC members who have served during the financial year 2023 are:

Priest in charge: Reverend Joyce Addison Assistant Curate: Reverend Andrew Edwards Reader: Robin Fassenfelt Churchwardens: James Mbalira Linda Williams Secretary: Alyne Godfrey Treasurer: Andrew Gray Elected: Gill Bristow Janice Cook Lewis Hadler Sara Hazlewood Susan Holmes Ellen Purvis Arun Rabbani Jeremy Ward David Williams (Deanery & Diocesan Synod representative) Sue Yeo (Deanery representative and Anna Chaplain) Ignite Enabler: Angie Frost

2

The Parochial Church Council of the Ecclesiastical Parish of St Martin Maidstone

(Registered charity number 1149349)

Aims and Purposes

As a member of the Church of England our general aim is "to promote the whole mission of the Church, pastoral, evangelistic, social and ecumenical". Within this broad aim our mission is to grow the church numerically and spiritually, to develop ministry and build partnerships that enrich our communities within our Parish and beyond.

St Martin's Parochial Church Council has responsibility with our Priest-in-Charge, Reverend Joyce Addison, in promoting this mission. The PCC is responsible for the maintenance of St Martin's church, church hall and the grounds at Northumberland Road, Shepway, Maidstone.

Objectives and Activities

The ongoing commitment of the PCC is to bear witness to the love of God in our communities and to encourage as many people as possible to get to know us, to know God, to worship with us and to become part of our parish community. We also care for God's creation and are an Eco Church (Silver Award).

We, therefore, look for ways to build bridges and create partnerships with our wider community. We look to involve schools, groups, organisations and newcomers to our parish in our services and events. To this end, our services are a mixture of traditional and modern with the celebration of Holy Communion at the centre. We seek to show through our activities that we are an open and welcoming church for the use of those in our parish and the wider community.

Development Plans

In 2022, the PCC reviewed the suitability of the church building to meet our future needs as our congregations continue to grow. The most important issue identified was the lack of facilities for disabled people and the difficulties they have in accessing the church and its amenities. In consultation with our church architect, plans have been drawn up to install a disabled toilet at the rear of the church with a baby change area, and to build a sloped entry path, replacing the current steps, at the entrance of the church (door). In addition, we are planning to further improve access to our peace garden by building a level path around the rear of the church, and install a water feature. The plans have been agreed, discussions have been held with the Diocesan authorities, and faculties have been applied for. We will shortly be applying for the necessary planning permissions, and fundraising for this ambitious “Access For All” project has started. We hope to commence work on these projects during 2024.

3

Climate Change and the path to net zero carbon

In July 2022, General Synod endorsed the Government plan to achieve net zero carbon by 2030, and has since published a route map on how churches can play their part in achieving this highly ambitious target. As an Eco Church, St Martins is well placed to play its part in this, and the PCC is working on initiatives to further reduce our carbon footprint and boost our eco credentials. Our development plans include insulating the church roof with sheep’s wool which will reduce our heating costs and carbon emissions.

In September 2023, we organised the first Canterbury COP (Conference of the Parishes) event at Cathedral Lodge, where speakers and guests discussed what can be done within our Diocese to combat climate change. Our young people co-hosted this event and shared their thoughts on environmental issues. It was a great success with over 100 people in attendance.

Achievements and Performance

Worship and Prayer

The PCC seeks to provide a range of services throughout the year that are beneficial to our community and spiritually satisfying. Holy Communion is celebrated on the first, third, fourth and fifth Sundays of the month at 10am, with the service on the first Sunday of each month being intergenerational and particularly accessible to children. A Service of the Word is held on the second Sunday of the month. Other services at St Martin's include a said Holy Communion on Thursdays at 10am and, on the 3rd Sunday of the month, prayer for healing and wholeness is included. Occasional evening services are held such as our Advent and Lent reflection worship. Weekday Morning Prayer (Mon, Tue and Thu at 8am) and Evening Prayer (Mon at 4.30pm) provide an opportunity for quiet reflection. Details of all services can be found on our notice boards, website, in the parish magazine or weekly news sheets.

At the end of 2023 there were 91 members on the Church Electoral Roll. During the year there were 16 funerals and 15 baptisms.

Children, Youth and Schools

Our Primary Age children meet twice a month for Sunday Club, in the hall, during our Sunday service to learn about Jesus in a safe, caring and creative atmosphere. Through bible teaching, worship, games, craft and much more, our aim is for children to have happy memories of church, knowing that they are loved and valued by God. In 2023, we have been pleased to see a number of children attending Church on a Sunday with their families.

Our youth group, Ignite Youth, also meets twice a month for breakfast, bible study, fun worship and prayer. Increasingly this group continues to take an active part in services by reading lessons, leading prayers and participating in the altar party and helping with Church events, such as food collection and distribution. In the Diocese the youth group are influential on the environment and climate change. They created a video with three other young people from the deanery on tackling climate change. This was shown at the Canterbury COP 2023 event. One of our youth spoke at Diocesan Synod on Eco Church and climate change. The group were then invited to visit another church to share their knowledge with the congregation and their young. Our work with local schools has flourished in 2023 with Revs Joyce and Andrew taking assemblies and also schools being keen to use our church building for services. Classes from the schools have visited the church for a variety of workshops to support their curriculum. Rev Joyce continues to be a Governor at Senacre Wood Primary School.

4

Ignite

Ignite has continued to flourish during this year, and we are now regularly attracting around 30 people to our services and social events and we continue to attract new members. The atmosphere is relaxed, with everyone encouraged to join in, and for some to take small parts of the services, reading the bible, acting roles, and serving food. We had a Christingle service in January which enticed 40 people to attend and take part. Ignite is now becoming an all-age service, with families attending regularly.

Our social events, beetle drive, bingo, Scottish dancing, Shrove Monday and the Christmas nativity etc, have all proved extremely popular, helping to build confidence, cement friendships and improve social skills. Ignite also held a Christmas eve buffet which was well-attended (140 people) from the regular Ignite service, Sunday Service and the community.

On Thursdays, after our mid-week communion service, we hold our very well attended “Tea and Toast” mornings. Everyone is welcome to come along, to enjoy refreshments, socialise, meet friends and enjoy the warm space. We have croissants delivered from the Shepway larder each week as we work together to support the local community.

Likewise, our singing group, “Sounds of Maidstone” meets on Tuesday lunchtimes for refreshments and to sing. This has become a very supportive group, where we chat about what’s happening in the community and the world at large as well as catch up with how we all are. Voices of all abilities are welcome.

Financial Review

We are reporting a large deficit for the year on our unrestricted funds of £22,236 (2022: surplus £98,853). The deficit has arisen largely from the cost of dealing with the urgent roof repairs that were needed to prevent the frequent ingress of rainwater that was occurring at multiple points in the church every time it rained. The work to fix these problems was completed during 2023 at a cost of £20,409 and it is pleasing to report that the church is now dry, and wind and rain proof. The costs of this work were paid for from the proceeds of the sale of St Hilarys Church that were received in 2022.

Without these exceptional building costs, and some preliminary professional costs on the “Access For All” project, we would be reporting a broadly breakeven position for 2023 This is an excellent achievement considering the continuing difficulties posed by the cost of living crisis and high inflation. We are truly grateful for the ongoing financial support provided by our congregations through their regular giving and donations. This, together with a high level of hall letting income, tremendous efforts by our fundraising team, and tight control of our expenses has allowed us to meet all our costs, pay our full parish share and maintain the required buffer of distributable reserves.

Reserves Policy

The PCC has agreed to maintain a minimum level of reserves of £20,000, representing approximately two months of expenditure, This level was exceeded throughout 2023.

5

Church buildings and furnishings

Routine and general maintenance was carried out by our fabric team throughout the year. General servicing of heating, fire, security and other equipment was carried out by specialist contractors. During 2023, as well as routine maintenance, repairs and improvements were carried out to our hall toilets (including the installation of hand driers), together with work to improve the operational efficiency of our gas heating boiler.

Pastoral Care

Pastoral Care continues to play an important role at St Martin’s. It provides mutual care, prayer and support for all of its members. Pastoral care consists of a number of teams, each with a group leader. All on the electoral roll or regular attendees belong to a group. Arrangements can be made through Group Leaders for post baptism support, hospital and bereavement visiting and home communion.

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Powers Measure. The method of appointment of PCC members is set out in the Church Representation Rules. Members of the PCC consist of the Priest in Charge, church wardens and others elected by members of the congregation who are on the Electoral Roll. All members of the 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 on the disbursement of funds.

The PCC met nine times in 2023. There are also a number of committees which met during the year and report to the PCC. These committees cover particular aspects of church life including worship, mission, youth and outreach, fabric, and fundraising. A standing committee is able to deal with urgent matters arising between PCC meetings.

6

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF ST. MARTIN’S CHURCH, MAIDSTONE FOR THE YEAR ENDED 31 DECEMBER 2023

I report on the accounts of St. Martin’s Parochial Church Council (PCC) for the year ended 31 December 2023, which comprise the Receipts and Payments Account and Statement of Assets and Liabilities and related notes set out on pages 8 to 13.

Respective responsibilities of members and examiner

The members are responsible for the preparation of the accounts. The members consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act;

• to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioner. An examination includes a review of the accounting records kept by the Parochial Church Council and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as members concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which give me cause to believe that in any material respect:

• the accounting records were not kept in accordance with section 130 of the 2011 Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement to show a ‘true and fair’ view, which is not a matter considered as part of an independent examination.

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

14 Greenfields Maidstone Kent ME15 8ET

J A GRIGGS FCA Date:

7

PARISH OF ST MARTIN, MAIDSTONE FINANCIAL STATEMENTS 2023

RECEIPTS AND PAYMENTS ACCOUNT

	Notes	Unrestricted	Restricted	Restricted	TOTAL	TOTAL
		Fund	Community	Other	2023	2022
			Fund	Funds
		£	£	£	£	£
RECEIPTS
VoluntaryReceipts:
Plannedgiving		21,740	-	-	21,740	22,137
Collections		8,951	-	-	8,951	7,933
Donations		7,633	-	-	7,633	13,209
Gift Aid Tax		4,983	-	-	4,983	5,116
Grants, gifts and legacies	3a	-	2,000	5,729	7,729	16,910
Generated Income
PCC fees		5,077	-	-	5,077	6,,356
Lettings	3b	37,393	-	-	37,393	37,529
Fundraising	3c	9,407	-	-	9,407	7,578
Miscellaneous	3d	110	-	-	110	98
Other receipts
Missionary grant		20,400	-	-	20,400	10,000
Bank interest		149	-	-	149	21
Sale of property	3e	-	-	-	-	99,078
TOTAL RECEIPTS		115,843	2,000	5,729	123,572	225,965
PAYMENTS
Ministry:
Parish share and diocesan fees	3f	69,441	-	-	69,441	69,718
Clergyexpenses		2,602	-	-	2,602	2,532
Other		786	-	-	786	640
Church and property	3g	59,145	-	-	59,145	33,309
maintenance including utilities
and insurance
Books, printingand stationery		1,982	-	-	1,982	1,706
Music licences and instruments		679	-	-	679	1,576
Donations to charities	3h	425	-	-	425	312
Organ maintenance		-	-	252	252	-
Miscellaneous	3i	2,571	-	-	2,571	3,909
Ignite expenses		448	1,107	-	1,555	1,713
Community Fund expenses		-	6,746	-	6,746	8,946
TOTAL PAYMENTS		138,079	7,853	252	146,184	124,361
NET RECEIPTS/(-PAYMENTS)		(22,236)	(5,853)	5,477	(22,612)	101,604
Balances brought forward		110,172	6,878	8,516	125,566	23,963
1st January
Balances carried forward		87,936	1,025	13,993	102,954	125,567
31st December

Note: There were no Endowment Funds held during the year. These financial statements were approved by the Parochial Church Council at their meeting held on 22[nd] February 2024.

Signed on behalf of the Parochial Church Council

Rev Joyce Addison Priest in Charge/Chair

Andrew Gray Treasurer

8

PARISH OF ST MARTIN, MAIDSTONE FINANCIAL STATEMENTS 2023

STATEMENT OF ASSETS AND LIABILITIES

	Unrestricted	Restricted	Restricted	Total	Total
	Funds	Community	Other	2023	2022
		Fund	Funds
	£	£	£	£	£
Cash Funds
Barclays Bank current account	84,834	-	-	84,834	107,218
Barclays Bank savings account	3,102	1,025	13,993	18,120	18,348
Total	87,936	1,025	13,993	102,954	125,566
Other Monetary Assets
Tax reclaim outstanding		-	-		3,214
Total		-	-		3,214

Assets retained for Church use

The following properties are not parish assets but are available for use by the parish:

St Martin’s Church, Northumberland Road, Maidstone St Martin’s Church Hall, Northumberland Road, Maidstone House, 85 Loose Road, Maidstone

The following assets bought by the PCC are in church use. Values are shown at cost and do not necessarily reflect market or insurable values.

reflect market or insurable values.
	£
Sound and visual system (2010)	9,012
Fitted church carpet (2011)	1,475
Public Notice Board (2011)	1,164
Priests Board (2011)	810
Church chairs (2012)	11,776
Hall chairs (2013)	2,002
Uplighters and 'A' frame (2013)	501
Projector screen and filing cabinet (2017)	1,788
Furniture (2019)	429
Wall lights (2021)	416
Fridge/freezer (2022)	409
Garden benches (2022)	809
Patio table (2023)	858

Other assets not recognised in the above list include moveable church fittings and equipment held by the church wardens on special trust for the parochial church council, and which require a faculty for disposal.

	Unrestricted	Restricted	Restricted	Total	Total
	Funds	Community	Other	2023	2022
		Fund	Funds
	£	£	£	£	£
Liabilities
Expense creditors - utilitycosts	2,033	-	-	2,033	3,489
Expense creditors - staff expenses	189	-	-	189	209
Expense creditors - cleaning	692			692	-
Total	2,914	-	-	2,914	3,698

9

PARISH OF ST MARTIN, MAIDSTONE FINANCIAL STATEMENTS 2023

NOTES TO THE ACCOUNTS

1. Accounting Policies

The financial statements have been prepared on a receipts and payments basis in accordance with the Charities Act 2011 and Church Accounting Regulations 2006.

2. Restricted and Unrestricted Funds

Restricted Other Funds	At	Receipts	Payments	At
	01.01.23			31.12.23
	£	£	£	£
Churchprojects fund	719	-	-	719
Youth fund	257	-	-	257
Quinquennial restricted fund	3,695	-	-	3,695
Justice appealgrant	231	-	-	231
Maidstone Borough Council	56	-	-	56
Organ maintenance fund	3,558	-	252	3,306
Sound system improvements	-	1,500	-	1,500
Access for All fund	-	4,229	-	4,229
Total	8,516	5,729	252	13,993

Restricted Community Fund	At	Receipts	Payments	At
	01.01.23			31.12.23
	£	£	£	£
Ignite	1,107	-	1,107	-
Communityfund	5,771	2,000	6,746	1,025
Total	6,878	2,000	7,853	1,025
Unrestricted	At	Receipts	Payments	At
	01.01.23			31.12.23
	£	£	£	£
Clive’s fund	1,312	-	-	1,312
Sound system reserve	-	3,000	-	3,000
Revenue reserve	108,860	112,843	138,079	83,624
Total	110.172	115,843	138,079	87,936

10

PARISH OF ST MARTIN, MAIDSTONE FINANCIAL STATEMENTS 2023

3. Receipts and Payments Analysis

	Unrestricted	Restricted	Restricted	Total	Total
	Funds	Community	Other	2023	2022
		Fund	Funds
	£	£	£	£	£
3a. Grants, gifts and legacies
Maidstone Borough Council –Accessibility	-	2,000	-	2,000	9,860
New Sound System -gift	-	-	1,500	1,500	-
Access For Allgifts and fund raising	-	-	4,229	4,229	-
Kent CountyCouncil – Grab & Go	-	-	-	-	2,000
Cobtree Trust – Grab & Go		-	-	-	1,500
Ignitegift and allowance	-	-	-	-	50
Diocese of Canterbury– heating grant	-	-	-	-	3,500
Total	-	2,000	5,729	7,729	16,910

	Unrestricted	Restricted	Restricted	Total	Total
	Funds	Community	Other	2023	2022
		Fund	Funds
	£	£	£	£	£
**3b. Lettings **
Hall	24,454	-	-	24,454	20,959
St Martin’s Church	2,943	-	-	2,943	1,335
St Hilary’s	-	-	-	-	5,239
St Martins House	9,996	-	-	9,996	9,996
Total	37,393	-	-	37,393	37,529

	Unrestricted	Restricted	Restricted	Total	Total
	Funds	Community	Other	2023	2022
		Fund	Funds
	£	£	£	£	£
3c. Fund raising
Coffee mornings and tea afternoons	2,326	-	-	2,326	1,757
Christmas Grand Draw	1,278	-	-	1,278	1,661
100 club net contributions	1,000	-	-	1,000	1,078
Virtual Walk	1,029	-	-	1,029	-
Summer fair	1,041	-	-	1,041	635
Ride and Stride	1,141	-	-	1,141	373
Quiz nights	499	-	-	499	216
Tea and Toast	322	-	-	322	-
Cards,Knittingand blanket raffle	313	-	-	313	163
Youth GroupLent Challenge	180	-	-	180	-
Lent Lunch	171	-	-	171	-
Sponsored swim	-	-	-	-	723
Smartie appeal	-	-	-	-	413
Maidstone market stall and auction	-	-	-	-	142
Other	107	-	-	107	417
Total	9,407	-	-	9,407	7,578

11

PARISH OF ST MARTIN, MAIDSTONE FINANCIAL STATEMENTS 2023

	Unrestricted	Restricted	Restricted	Total	Total
	Funds	Community	Other	2023	2022
		Fund	Funds
	£	£	£	£	£
3d. Miscellaneous income
Bank interest	110	-	-	110	98
Total	110	-	-	110	98

3e. Sale of Property

In August 2022, St Hilary’s Church in Senacre, Maidstone, was sold to Kings Reach Education Limited. The proceeds, after sales expenses, were shared equally between the Parish and the Diocese of Canterbury. The Parish received £99,078.

	Total	Total
	2023	2022
	£	£
3f. Parish Share
Parish share for theyear	35,230	40,523
Arrearspaid in respect ofprioryears	-	6,133
Parochial feespaid to the Diocese	3,815	3,066
CDBF MissionaryGrant	20,400	10,000
CDBF Credits – St Martins House	9,996	9,996
Total	69,441	69,718

3g. Church and property maintenance

	Church	Hall	St Hilary’s	Other	Total
	£	£	£	£	£
Utilities	8,490	7,652	-	-	16,142
Maintenance	25,657	5,050	180	-	30,887
Professional fees	2,148	-	-	-	2,148
Insurance	1,978	1,313	-	-	3,291
Cleaning	5,108	1,114	-	-	6,222
Internet	455	-	-	-	455
Total 2023	43,836	15,129	180	-	59,145
Total 2022	16,742	14,503	2,064	-	33,309

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PARISH OF ST MARTIN, MAIDSTONE FINANCIAL STATEMENTS 2023

3h. Donations to charities

	Unrestricted	Restricted	Restricted	Total	Total
	Funds	Community	Other	2023	2022
		Fund	Funds
	£	£	£	£	£
DEC Earthquake Appeal	195	-	-	195	-
Eco-Church	50	-	-	50	-
Meninadanca	120	-	-	120	-
Bible Society	50	-	-	50	-
Friends of Kent Churches	10	-	-	10	10
DEC – Ukraine appeal	-	-	-	-	131
Maidstone Street Pastors	-	-	-	-	71
USPG	-	-	-	-	100
Total	425	-	-	425	312

3i. Miscellaneous expenditure

	Unrestricted Funds £ Restricted Community Fund £ Restricted Other Funds £ Total 2023 £ Total 2022 £
	Bank charges 534 - - 534 611
	Christmas lights and flowers 115 - - 115 80
	Youth activities 198 - - 198 -
	Garden benches and table 858 - - 858 809
	PCC Awaydaycosts 210 - - 210 159
	Refreshments 287 - - 287 326
	Gifts - - - - 595
	Lightingand technology - - - - 115
	Fridge/freezer - - - - 409
	Travel communion sets - - - - 574
	Other 369 - - 369 231
	Total 2,571 - - 2,571 3,909

13

PARISH OF ST MARTIN, MAIDSTONE FINANCIAL STATEMENTS 2023

14