## _**St Mary’s Church, Puddletown**_
## **Annual Report and Financial Statements of the**
## **Parochial Church Council**
**for the year ended 31st December 2023**
**Vicar:** The Revd Sarah Hillman, The Vicarage, Puddletown, Dorchester DT2 8SL
**Banks: CAF Bank Ltd,** 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ **The CBF** Church of England Funds, London, EC2V 6DZ
## **Independent**
**Examiner:** Mr G Taylor, 23 Whitehill, Puddletown, DT2 8SB
## **St Mary’s Church, Puddletown, Annual Report for APCM 2024**
## Background
St Mary’s Church, Puddletown, is part of a Benefice which also includes Tolpuddle and Milborne St Andrew with Dewlish.
The vicarage for the Benefice is situated in Puddletown, opposite the church.
A monthly magazine is produced which covers the whole Benefice.
The Benefice has 4 churches, St Mary’s at Puddletown, St John the Evangelist at Tolpuddle, St Andrew’s at Milborne and All Saints’ at Dewlish. The Churchwardens regularly hold joint meetings.
The PCCs of the Benefice agreed that payment of the Benefice expenses would be split in 2023 as follows: Puddletown 46% Milborne 27%, Dewlish 8% and Tolpuddle 19%; this reflects the number of people in the May count for each church. A benefice account has been set up for this and is administered by the Benefice Administrator. Puddletown now pays a regular sum into the Benefice Account for the first 9 months of the year.
## Membership
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting for a three-year term, a proportion being elected each year. During the year the following served as members of the PCC:
Vicar: The Revd Sarah Hillman
Church Wardens: Dawn Loveless Cynthia Metcalfe
Representatives on the Deanery Synod:
Pat Sparks Vacancy
Elected Members:
**1 year, to APCM 2024** Emma Hughes Pat Sparks Jo Crankshaw Andrew Deans Bob Todd
**2 years, to APCM 2025** Peter Bishop David Elliott
**3 years, to APCM 2026** Margaret Rickard Rod Hughes
There are 0 vacancies.
## **The Church Electoral Roll**
Report to Annual Parochial Church Meeting
The certified number on the Roll as at the date of the Annual Parochial Church Meeting 2023 was 51
During the past twelve months 3 names have been added, 4 people have died, and 7 moved away.
The total enrolment as at the annual meeting 14[th] May 2023 was 51. This figure will be certified to the diocese and deanery following this meeting. Also revised lists have been put up in the church and church room.
Please will anyone aware of address changes of existing members let me or the churchwardens know as soon as possible?
.Pat Sparks, Church Electoral Roll Officer
## **Vicar’s Report**
The Revd Sarah Hillman will make a verbal report to the meeting.
## **Churchwardens’ Report**
In the aftermath of Covid 19 St Mary’s is now back to normal. The services from January until Easter and from October being in the church room for the winter months.
Maintenance and repairs remain ongoing - see Fabric report.
Health and safety guidelines and risk assessments are, as always, being adhered to. Safeguarding training and DBS certification continues. Infection control measures remain active, hand gel and masks being there for those who still have a need to use them. The Communion cup has been available since the spring for all whom wish to partake as authorised by Bishop Stephen Lake.
In January a card collect machine was set up in St Mary’s.
In February a complete sound system with Bluetooth was installed.
Three windows in total were replaced in the church room in March and May and twenty new chairs were purchased. The broken chairs were disposed of.
St Mary’s Inventory was carried out in April.
Due to the rise in fuel costs a Warm Space was organised one day a week in the church room from March until May. This proved popular and was recommenced in October for the winter.
The Lent group and the Lent Flex groups were attended by parishioners from all four churches.
Coronation events in May kept us occupied. In May we also attended the Crossways Deanery Service.
June was a busy month. We were sworn in as churchwardens again at the Archdeacon’s Visitation at Crossways church and later in the month we had our St Mary’s Visitation by Archdeacon Penny Sayer which went very smoothly.
July brought much excitement as not only was Maggie ordained, Bishop Stephen was at Dewlish church hall as part of his rural tour, so we got to see him .He talked with Cynthia about trying to simplify the work of churchwardens.
Ride and Stride took place in September. We also compiled a policy document together with Jane Stanley for the hiring and use of the Church room.
Bob Todd and the Ukulele band arranged a Sixties’s Night on the 3rd October which was very enjoyable.
Sadly we had to give Maggie our very best wishes for her future ministry at her Milborne leaving service at the end of October when she transferred to Gillingham.
The Children’s Society boxes were emptied for the last time in November. The sermon was replaced by an informative talk from the Society’s representative, Paul Gray, and Dawn was presented with a certificate from the Society as she stepped down from being the Box Coordinator for ten years!
The Flex Advent Craft Group was enjoyable and the painting of Nativity pebbles were fun to do. These were left around the village for children to bring to the Crib Service.
December’s wreath making afternoon and the Saturday Christmas Fare were as popular and well attended as always as were the numerous and happy Christmas Services.
We should like to give our thanks to all who have helped with the organisation, maintenance, the running of and the presentation of St Mary’s and the church room, in order to make Jesus known.
We should also like to thank everyone that has supported both of us during our four years as churchwardens.
Dawn Loveless & Cynthia Metcalfe
## **Secretary’s Report**
There were 8 PCC meetings this year. 3 meetings were included with a joint meeting with the Benefice PCCs and 5 meetings were held alone.
Emma Hughes
## **Deanery Report**
See attached report.
Pat Sparks represented the PCC at Deanery meetings during 2023.
## **Financial Review of the Year**
A lot can happen in a year, and writing this report reminds me of the contribution made by so many people to generate the income needed to meet the costs of ministry and care for our church and community. Your commitment is sincerely appreciated.
Our income increased by one-third in 2023 over the previous year and my thanks go out to everyone who has contributed to church funds. Giving in church has been enhanced by the installation of a card reader in March, the cost of which was generously met by a member of the congregation. Many of us carry little or no cash and this alternative way of giving has brought in over £800.
Fundraising events generated £3,000 in 2023 and thank you to everyone who organised and supported the Jumble Trail, Garden Party, Ride & Stride, Sixties Night and Christmas Fair.
Activities in the Church Room make a useful contribution to our income. The weekly coffee morning continues to be popular and ‘Warm Space’ on a Wednesday has a regular number of attendees. External bookings are a valuable source of income.
Producing, printing and distributing the Parish Magazine would not be possible without the commitment of a large team of people. Income from advertisers and subscribers together meet the editing and printing costs. Another activity which requires significant commitment is the ever-popular monthly Community Lunches held in the Village Hall.
Grants were received from Dorset Council and the Diocese of Salisbury towards our ‘Warm Space’ project, the Hobson Charity for our bells, the Aldhelm Mission Fund towards the cost of establishing Bubble Church, John Lewis Partnership for the Community Lunch Fund, and Puddletown Area Parish Council for care and maintenance of the Churchyard. Together these grants contributed over £5,000 towards meeting our outgoings. The Friends of Puddletown Church also released over £6,000 which was applied towards our new sound system, automating the Tower Clock, replacing a door hinge and stained-glass surveys.
Expenditure also increased by a third year-on-year. A significant element of this increase reflected the installation of the new sound system in church. Other one-off expenditure included replacing some chairs in the Church Room and adding an electrical winding mechanism to the Tower Clock, while repairs were needed to the Porch Door, Church Room windows and boundary walls.
Special collections enabled St. Mary’s to make donations to the Friends of Salisbury Cathedral, Toilet Twinning, The Royal British Legion, The Children's Society, WaterAid, The Salvation Army for its work with the homeless and the Women's Refuge. In addition, grants were made from the Community Lunch Fund to Puddletown Pumpkins, Puddletown Pre School, Puddletown First School, St. Mary's C E Middle School, Puddletown Library, DorSAR and Puddletown Scouts.
David Elliott (Treasurer)
## **Schools’ Reports** – not received
## **Church Room**
The Church Room has continued to be an invaluable and comfortable space which is regularly used for church and village groups and meetings, as well as church services during the cold weather. It is also used fairly regularly for private functions such as children’s parties, family gatherings and funeral wakes. Also again this year it has been much appreciated as a `warm space` one day a week where folk socialise, bring their knitting or crochet and enjoy refreshments including delicious homemade soup.
Recently Wi-Fi has been installed which has been appreciated by hirers. The hiring fees haven`t been increased despite the considerable increase in the cost of lighting and heating which makes it a very attractive venue for smallish gatherings.
Jane Stanley
## **Health & Safety**
We continue to use the PCC-approved Health & Safety Policy.
## **Safeguarding**
No incidents have been reported. Cynthia Metcalfe is now our Safeguarding Officer.
## **Churchyard**
The last year has been very busy for the churchyard team. We have kept up with the ever faster growing grass. Welcomed a number of new members joining the team. So a huge Thank you to Sheila, Carl, Andrew and George who continued to work hard in the churchyard. Welcome to Andy, Sue, David, Colin, Tina, and Peter all of whom have been busy cutting the grass cutting back the beech trees and picking up the trimmings from the beech hedge. At this point I would like say thank you to Caroline and Wakely Cox who have taken huge amounts of builder bags of trimmings for disposal. Also a working group worked together to replace the church mower shed which was a huge job so Thank you to Bob, Chris, Jeff, Carl, Peter, Andrew who all worked tirelessly to achieve a not so easy task. Together we ensured the Church looked at it best for many weddings ext. it must also be noted the contribution towards the Church yard by Jean, Bob, Sheila, Carl, Dawn, Pat, and others who have kept up with weeding the new area and over grown areas and graves. Together they have served the Church and community so very well.
Hazel Barret
## **Fabric**
Repairs carried out in 2023:
The strap hinge on the north porch gate was replaced and the gate re-hung with re-bushed pintels. This was skilfully carried out by Bob Todd.
Another section of the boundary wall (next to the East gate) was repaired.
Sporadic investigations took place to trace the source of the leak over the passage to the Athelhampton Chapel, with no great success, but ongoing.
A leaking radiator has been repaired.
The gallery balustrade seems not to be well-secured at the south end, but does not appear to move, and the wall at that point bears the (Elizabethan Coat of Arms?) wall painting. The Archdeacon was consulted, and advised that as any repair would involve many consultations with experts because of the wall painting, nothing should be done at present, but the situation should be monitored. Meanwhile, that area of seating should be blocked off.
Maintenance tasks carried out included replacing 2 tiles on the Vestry roof, clearing the rainwater hopper near the oil tank which was overflowing, a patch of new plaster on the north wall of the north entrance porch. Simon Crumbleholme again cleared the gutters at no charge. All gullies and downpipes are regularly checked.
## Future repairs in process:
The tower door is rotten in its lower section. It is thought that the door is C18, so a Faculty is required to either repair or replace it. This is being sought.
The fragments of coloured glass in the north windows are the subject of 2 conservators’ reports, both of which confirm that some of the glass is medieval and is in a poor state, and that all the glass is suffering from the effects of condensation and should at least be cleaned. Plans are underway.
## Ursula Pomeroy
## **Magazine**
The Magazine Working Group team remains the same as the previous year and the magazine is managing to break even. The advertising rates and cover price were increased in 2023.
Jan O'Mara has been managing the subscriptions and the distributors. This year there was a team of 20 Puddletown distributors delivering to 150 subscribers each month. In Tolpuddle a team of 5 deliver to a further 70. A further 10 free copies are taken to Dewlish and Miborne. There are also 3 postal subscribers. We put 20 for sale in the shop and 15 in the church. One copy is sent to the History Centre in Dorchester.
We currently have approximately 285 magazines delivered each month. There were no extra copies delivered to Puddletown and Tolpuddle this December.
The quantity sold in the church and shop varies from month to month.
## Emma Hughes
## **Flower Team**
The Flower team has 13 regular members, and I am very grateful for their support,
We decorate the Church for Easter, Harvest and Christmas, .
I have been trying to encourage team members who do not normally do the Altar Arrangement to put themselves forward and “give it a go” it does not have to be ornate, otherwise it is left to a few of us,
We continue to be available to arrange Flowers for weddings and have 1 wedding booked in for 2024 This year was a very busy year for weddings, and the team helped out as per usual, and learnt a lot from the professional team that was there in November.
All Risk Assessments have been updated for 2024 and have been, emailed out to the team. It was decided unanimously at the meeting that we would no longer be putting arrangements etc up in the high window sills. I continue to organise the team rotas.
## Heather Mears
## **Bells**
Simon from the Crackstone Clock Co. arrived on Good Friday from Gloucestershire, to start the work on the church clock conversion to electric.
Robin helped him with the works to reduce costs and they both managed to get the heavy motor up to the clock room. The works took 2 days, and Simon left 6pm on the Saturday. After a few teething troubles the clock is now running smoothly, and having the clock put to electric has saved me going up to the clock room every week to wind it!
With 7 Weddings last year we were busy with bellringing,
The ringers attended two bell maintenance courses at our tower in May and September; these courses were well attended from other ringers from local towers.
We ring at Milborne St Andrew on the 1[st] , 3[rd, and] 5[th] Thursday and at Puddletown on 2[nd] and 4[th] Thursday.
We have 10 Ringers on the register, and continue to welcome visiting ringers from Dorset and other areas
Robin Mears, Tower Captain
## **Flex Group**
In February we had the first of social Benefice gatherings. This was a skittles evening and quiz and was held in the pub in Milborne St. Andrew. People could purchase meals and drinks from the bar and we were encouraged that there were representatives from all four parishes.
We delayed our second event as all the churches were busy with Coronation and activities so our summer event of outdoor games was held in August at Puddletown and these were generously provided by Andrew Deans and Lizzie Peckover.
The Flex Craft Group ran monthly throughout the year but taking a couple of months break in the summer but in Advent it was run weekly. During the Advent session the group painted stones with Nativity characters – a set for each village – and these were hidden around the villages of the Benefice for children to find and bring to appropriate Christmas Services.
Margaret Rickard
## **Friends of Puddletown Church**
The membership at present stands at thirty three, who actively give donations regularly to the funds that help with the costs of projects that keep our church fabric in good condition and repair.
Our numbers have fallen in the last few years and we look to recruit more members of the church and community to join us in preserving our aged church.
The Friends have contributed funds to many projects and will continue to do so in the future.
Bob Todd (Treasurer, FOPC)
## **THANKS**
Puddletown Church continues to be supported by a great number of people who give generously of their time and talents, along with those who contribute financially.
We would like to thank David Elliott for all his hard work taking over as Treasurer and to Emma Hughes, our benefice administrator and PCC secretary.
Thanks, too, to Heather Mears and the flower team for all their beautiful displays, the excellent catering team for their delicious meals and cakes, the churchyard maintenance team who keep our grounds looking so good and the church cleaning team ably led by Jan O’Mara.
Also, an appreciation for the hard work of those who have helped organize events and to the Friends of Puddletown Church.
## **DORCHESTER DEANERY SYNOD MEETING SUMMARY 2023**
## **Meeting Held 2 May 23 at St Aldhelm’s Church, Crossways**
The Rural Dean welcomed the Revd Stephen Waine to the Deanery, having been licenced before Holy Week to the Piddle Valley. The Revd Gemma Donnell was thanked for providing refreshments.
## **Matters Arising:**
**Arrangements for Deanery Service:** This was to be held at St Aldhelm’s Church, Crossways on 21 May 23 at 1500.
**Bishop’s Visit 19 Jul 23:** The Rural Dean outlined the details of the visit by Bishop Stephen and asked that groups should write down all the ‘Good things about the Deanery / Parish / Community’ that you would wish the Bishop to know, then identify ‘Challenges we have to meet in our Deanery’ and ’Questions we would like to ask the Bishop.’ It was explained that the Bishop had expressed a wish to get out and meet people, going to Dorchester Market and ideas for lunch were gathered, with a visit to a school, farm, Dorchester Foodbank, Poundbury Quiet Space or meeting locals.
**Financial Statement:** The Treasurer reported that we do not spend much money but this year the deanery paid for refreshments at the July Meeting in Kingston Maurward and for book tokens for the young people who had been invited to speak. Regarding our share to 31st March the Deanery has paid 23% of which five parishes out of our 35 have paid 100%.
**Diocesan/General Synod reports:** The Dean said the two items on the Diocesan agenda were ‘Living in Love and Faith’ (morning) and ‘The Bishop’s Strategy’ (afternoon). The General Synod had not recorded any meetings since our last one.
**Vote of Thanks:** The Rural Dean thanked everyone for their work on the deanery, especially the House of Laity and Standing Committee. She thanked the officers (Roger, Jane, Michael and Nigel) and the Clergy.
## **Meeting Held 23 Jul 23 at Kingston Maurward**
The Rural Dean welcomed the Venerable Penny Sayer to the meeting.
## **Election of Lay Officers:**
Lay Chair Rachel Bywater Secretary: Ian Bishop [appointed after meeting; endorsed 9 Oct 23 by Standing Committee] Treasurer Michael Clarke Information Officer Rev’d Keith Magee
## **Election For Standing Committee:**
Rev’d Leila Mather, Jill Minchin, Hazel Morgan
## **Meeting Business:**
**Presentation by The Venerable Penny Sayer, Archdeacon of Sherborne** : The Archdeacon spoke about the new diocesan vision which began with the vision ‘Thy Kingdom Come Here and Now’ and now has the strap line ‘Making Jesus Known’. She explained there are five strands to the vision Courageous Christian Leadership, Working for Justice, Creative Partnerships in Local Mission, Climate Justice and a Stable Financial Future.
**Reporting back on Bishop Stephen’s visit on 19th July 2023** : The visit was agreed to be a success with the Bishop visiting both the rural and more urban parts of the Deanery.
**Financial Statement from Michael Clarke** : With regard to Share the Treasurer advised that as at June 2023, 43.6% of the £581,341 has been received by Salisbury. 8 of 35 parishes have made little or no contribution to Share whilst remaining parishes are making regular monthly payments and a few have cleared their account. The Treasurer also requested that parishes who have not sent a copy of their Annual Accounts should ask Treasurers to do so.
## **Meeting Held 9 Nov 23 via Zoom**
The Rural Dean welcomed Janet Eardley from Through the Roof as guest speaker.
## **Matters Arising:**
**Presentation by Janet Eardley, Through the Roof** : Janet spoke about the work of Through The Roof and how churches can be helped to be more aware of the needs of people with disabilities and to become a more welcoming community. Meeting attendees were invited to share their perceptions and experiences within their parish and encouraged to be aware of ways in which different types of disability can be recognised. Janet also encouraged parishes to think about next steps and provided links to a toolkit for inclusion to assist in the audit of documents for message and culture.
**Financial Statement from Treasurer** : Due to the absence of the Treasurer, no financial report was available. **Report From Diocesan Synod:** Topics discussed include:
- Making Jesus Known vision and strategic priorities - discussed progress on the 5 strategic priorities.
- Diocesan Net Zero Carbon Action Plan - Action points
- Diocesan Financial Report and agreement of Budget - debate on financing the future sustainably
- Arrangements for 2024 Diocesan Synod Elections - reducing representation of laity to approximately equal numbers of clergy and laity.
The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown
Accounts
31 December 2023
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown**
## **Independent Examiner's Report to the trustees of**
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown**
I report on the accounts for the year ended 31st December 2023 which are set out on pages 2 to 9.
## **Respective responsibilities of the Trustees and Independent Examiner**
As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They 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;
- follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
- 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 Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently 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 next statement.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Grant Taylor FCA Chartered Accountant
4 June 2024
23 Whitehill
Puddletown Dorset DT2 8SB
1
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
|**Statement of Financial Activities**
**Note**
**Incoming resources**
**6**
Donations and legacies
Charitable activities
Other trading activities
Investments
**Resources expended**
**7**
Raising funds
Charitable Activities
**NET INCOME / (EXPENDITURE)**
**Transfers between funds**
**NET MOVEMENT IN FUNDS**
**TOTAL FUNDS BROUGHT FORWARD**
**1st January 2023**
**9**
**TOTAL FUNDS CARRIED FORWARD**
**31st December 2023**
**9**|**Unrestricted**
**Funds**
**£**
36,728
8,894
11,018
1,271
57,911
729
44,865
45,594
12,317
12,317
26,230
38,547|**Designated**
**Funds**
**£**
3,431
-
-
-
3,431
-
18,587
18,587
(15,156)
(15,156)
48,415
33,259|**Restricted**
**Funds**
**£**
3,480
-
-
150
3,630
-
6,221
6,221
(2,591)
-
(2,591)
10,111
7,520|**2023**
**Total**
**Funds**
**£**
43,639
8,894
11,018
1,421
64,972
729
69,673
70,402
(5,430)
-
(5,430)
84,756
79,326|**_2022_**
**_Total_**
**_Funds_**
**_£_**
_35,534_
_6,013_
_9,479_
_448_
_51,474_
_90_
_52,665_
_52,755_
_(1,281)_
-
_(1,281)_
_86,037_
_84,756_|
|---|---|---|---|---|---|
2
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Balance Sheet as at 31 December 2023**
|**Notes**
**Current assets**
Debtors and prepayments
Bank/building society balances:
General account
CCLA deposit account
Friends account
**Current liabilities**
Trade creditors/accruals
**Net current assets**
**Net assets**
**Parish Funds**
**9**
Unrestricted funds
Designated funds
Restricted funds|43,222
26,590
6,008
75,820
161
161|**2023**
**£**
3,667
75,659
79,326
38,547
33,259
7,520
79,326|_49,083_
_25,764_
_9,006_
_83,853_
_151_
_151_|**2022**
**£**
1,054
_83,702_
_84,756_
_26,230_
_48,415_
_10,111_
_84,756_|
|---|---|---|---|---|
The attached notes form part of these financial statements.
-
3
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Notes to the Financial Statements for the year ended 31 December 2023**
## **1 Accounting policies**
The financial statements have been prepared in accordance with the Statement of Recommended Practice for Charities (SORP) and applicable accounting standards (FRSSE).The financial statements have been prepared under the historical cost convention.The financial statements include all transactions, assets 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.
## **2 Descripton of Funds**
Restricted funds comprise of two elements :-
a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest
b) donations or grants received for a specific object or invited by the PCC for a specific object.The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the PCC's general purpose.
## **3 Incoming Resources**
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## **4 Resources Expended**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
## **5 Fixed Assets**
Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011.
4
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
## **Notes to the Financial Statements**
|**Unrestricted**
**Funds**
**6**
**Income and Endowments from:**
**£**
a)
Donations and legacies
Voluntary income and receipts
Tax efficient planned giving
13,835
Other planned giving
3,900
Collections at services
2,248
All other giving and voluntary receipts including
special appeals
8,885
Gift aid recovered
5,675
VAT reclaim
-
Grants - note 11
2,185
36,728
b)
Charitable Activities
Church Activities
Statutory fees (retained by PCC)
3,830
Fundraising activities
5,064
8,894
c)
Other Trading Activities
Church hall hire
2,829
Parish magazine
8,189
11,018
d)
Investments
Bank interest
1,271
1,271
**TOTAL INCOMING RESOURCES**
57,911|**Designated**
**Funds**
**£**
-
-
-
-
-
571
2,860
3,431
-
-
-
-
-
-
-
-
3,431|**Restricted**
**Funds**
**£**
-
2,997
-
-
483
-
3,480
-
-
-
-
-
-
150
150
3,630|**2023**
**Total**
**Funds**
**£**
13,835
6,897
2,248
8,885
6,158
571
5,045
43,639
3,830
5,064
8,894
2,829
8,189
11,018
1,421
1,421
64,972|**_2022_**
**_Total_**
**_Funds_**
**_£_**
_13,102_
_7,121_
_2,822_
_5,846_
_5,963_
_148_
_680_
_35,682_
_2,595_
_3,418_
_6,013_
_3,356_
_5,975_
_9,331_
_448_
_448_
_51,474_|
|---|---|---|---|---|
5
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
|**7**
**Expenditure on:**
a)
Raising funds
Fundraising
b)
Charitable Activities
**Church Activities**
Mission giving and donations
Diocesan Parish share
**Church Expenses**
Church running expenses
Church utility bills
Benefice expenses
Wages and honorarium
Administration costs, printing and postage
Professional fees
**Costs of trading**
Parish magazine costs
Church room costs
Bank charges
**Major Capital Expenditure**
Major repairs to the church
**TOTAL RESOURCES EXPENDED**|**Unrestricted**
**Funds**
**£**
729
729
2,144
27,713
29,857
688
3,218
2,393
535
-
200
7,034
7,350
442
182
7,974
-
-
44,865
45,594|**Designated**
**Funds**
**£**
-
-
1,244
-
1,244
10,800
-
-
-
703
11,503
-
-
-
-
5,840
5,840
18,587
18,587|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
85
821
906
-
-
-
-
-
5,315
5,315
6,221
6,221|**2023**
**Total**
**Funds**
**£**
729
729
3,388
27,713
31,101
-
11,488
3,218
2,393
535
85
1,724
19,443
-
7,350
442
182
7,974
11,155
11,155
69,673
70,402|**_2022_**
**_Total_**
**_Funds_**
**_£_**
_90_
_90_
_1,902_
_26,906_
_28,808_
_7,255_
_2,255_
_2,393_
_550_
_115_
_200_
_12,768_
_7,346_
_510_
_159_
_8,015_
_3,074_
_3,074_
_52,665_
_52,755_|
|---|---|---|---|---|---|
**8 PCC Costs**
There were no transactions made in respect of PCC members, no PCC member received remuneration, benefit or reimbursement of travelling or other expenses.
6
**The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
|**9**
**Funds Reconciliation**
**Unrestricted Funds:**
Unrestricted funds - see note 14
**Designated funds:**
Church Fabric Fund
Bells Fund
Emergency reserve
Future Ministry fund
**Restricted funds:**
Church Fabric Fund
Family Ministry
**TOTAL FUNDS**
**10 SOFA Comparitive - 2022**
**Statement of Financial Activities**
**Incoming resources**
Donations and legacies
Charitable activities
Other trading activities
Investments
**Resources expended**
Raising funds
Charitable Activities
**NET INCOME / (EXPENDITURE)**
Transfers between funds
**TOTAL FUNDS BROUGHT FORWARD**
**1st January 2022**
**TOTAL FUNDS CARRIED FORWARD**
**31st December 2022**|**Reserves as**
**as 1 January**
**2023**
**£**
26,230
33,031
500
6,632
8,252
48,415
9,082
1,029
10,111
84,756
**Unrestricted**
**Funds**
**£**
30,726
6,013
9,331
422
46,492
90
42,797
42,887
3,605
-
22,625
26,230|**Incoming**
**resources**
**£**
57,911
2,931
-
-
500
3,431
3,630
-
3,630
64,972
**Designated**
**Funds**
**£**
980
-
148
-
1,128
-
-
9,753
9,753
(8,625)
-
57,040
48,415|**Resources**
**expended**
**£**
(45,594)
(17,343)
-
-
(1,244)
(18,587)
(6,221)
-
(6,221)
(70,402)
**Restricted**
**Funds**
**£**
3,828
-
-
26
3,854
-
115
115
3,739
-
6,372
10,111|**Transfers**
**Reserves as**
**between funds**
**at 31 December**
**2023**
**£**
**£**
38,547
-
18,619
-
500
6,632
-
7,508
-
33,259
-
6,491
-
1,029
-
7,520
-
79,326
**2022**
**Total**
**Funds**
**£**
35,534
6,013
9,479
448
51,474
90
52,665
52,755
(1,281)
-
86,037
84,756|
|---|---|---|---|---|
7
**The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
## **11 Grants and donations received**
The major income grants and donations received in the year are as follows:
|**Unrestricted funds**
Dorset Council (Warm Space)
John Lewis Partnership (Community Lunch Fund)
**Designated fund**
Puddletown Area Parish Council
Hobson Charity
Aldhelm Mission Fund
**TOTAL GRANTS**
**12 Donations made:**
Total donations made in the year to charities and other organisations
(all from the General Fund)
Included in the above are the following payments in excess of £200
The Children's Society
Puddletown Pre-School
Puddletown First School
St. Mary's CE Middle School|1,000
£
850
£
**1,850**
**£**
1,360
£
1,000
£
500
£
**2,860**
**£**
**4,710**
**£**
**2,144**
**£**
202
£
250
£
250
£
300
£
**1,002**
**£**|
|---|---|
8
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
## **13 Major repairs to the church:**
These include the following items:
|**From Designated Fabric Fund**
Sound System
Replacement Chairs
**From Restricted Fabric Fund**
Automating Tower Clock
Sound System
Total|6,429
£
726
£
2,000
£
2,000
£
**11,155**
**£**|
|---|---|
## **14 Analysis of closing unrestricted fund balances**
|**Unrestricted funds**
General fund
Magazine fund
Lunch fund
Flowers
Legacy|26,329
2,938
3,467
313
5,500
**38,547**
**£**|
|---|---|
9
The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown
Accounts
31 December 2023
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown**
## **Independent Examiner's Report to the trustees of**
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown**
I report on the accounts for the year ended 31st December 2023 which are set out on pages 2 to 9.
## **Respective responsibilities of the Trustees and Independent Examiner**
As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They 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;
- follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
- 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 Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently 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 next statement.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Grant Taylor FCA Chartered Accountant
4 June 2024
23 Whitehill
Puddletown Dorset DT2 8SB
1
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
|**Statement of Financial Activities**
**Note**
**Incoming resources**
**6**
Donations and legacies
Charitable activities
Other trading activities
Investments
**Resources expended**
**7**
Raising funds
Charitable Activities
**NET INCOME / (EXPENDITURE)**
**Transfers between funds**
**NET MOVEMENT IN FUNDS**
**TOTAL FUNDS BROUGHT FORWARD**
**1st January 2023**
**9**
**TOTAL FUNDS CARRIED FORWARD**
**31st December 2023**
**9**|**Unrestricted**
**Funds**
**£**
36,728
8,894
11,018
1,271
57,911
729
44,865
45,594
12,317
12,317
26,230
38,547|**Designated**
**Funds**
**£**
3,431
-
-
-
3,431
-
18,587
18,587
(15,156)
(15,156)
48,415
33,259|**Restricted**
**Funds**
**£**
3,480
-
-
150
3,630
-
6,221
6,221
(2,591)
-
(2,591)
10,111
7,520|**2023**
**Total**
**Funds**
**£**
43,639
8,894
11,018
1,421
64,972
729
69,673
70,402
(5,430)
-
(5,430)
84,756
79,326|**_2022_**
**_Total_**
**_Funds_**
**_£_**
_35,534_
_6,013_
_9,479_
_448_
_51,474_
_90_
_52,665_
_52,755_
_(1,281)_
-
_(1,281)_
_86,037_
_84,756_|
|---|---|---|---|---|---|
2
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Balance Sheet as at 31 December 2023**
|**Notes**
**Current assets**
Debtors and prepayments
Bank/building society balances:
General account
CCLA deposit account
Friends account
**Current liabilities**
Trade creditors/accruals
**Net current assets**
**Net assets**
**Parish Funds**
**9**
Unrestricted funds
Designated funds
Restricted funds|43,222
26,590
6,008
75,820
161
161|**2023**
**£**
3,667
75,659
79,326
38,547
33,259
7,520
79,326|_49,083_
_25,764_
_9,006_
_83,853_
_151_
_151_|**2022**
**£**
1,054
_83,702_
_84,756_
_26,230_
_48,415_
_10,111_
_84,756_|
|---|---|---|---|---|
The attached notes form part of these financial statements.
-
3
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Notes to the Financial Statements for the year ended 31 December 2023**
## **1 Accounting policies**
The financial statements have been prepared in accordance with the Statement of Recommended Practice for Charities (SORP) and applicable accounting standards (FRSSE).The financial statements have been prepared under the historical cost convention.The financial statements include all transactions, assets 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.
## **2 Descripton of Funds**
Restricted funds comprise of two elements :-
a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest
b) donations or grants received for a specific object or invited by the PCC for a specific object.The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the PCC's general purpose.
## **3 Incoming Resources**
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## **4 Resources Expended**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
## **5 Fixed Assets**
Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011.
4
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
## **Notes to the Financial Statements**
|**Unrestricted**
**Funds**
**6**
**Income and Endowments from:**
**£**
a)
Donations and legacies
Voluntary income and receipts
Tax efficient planned giving
13,835
Other planned giving
3,900
Collections at services
2,248
All other giving and voluntary receipts including
special appeals
8,885
Gift aid recovered
5,675
VAT reclaim
-
Grants - note 11
2,185
36,728
b)
Charitable Activities
Church Activities
Statutory fees (retained by PCC)
3,830
Fundraising activities
5,064
8,894
c)
Other Trading Activities
Church hall hire
2,829
Parish magazine
8,189
11,018
d)
Investments
Bank interest
1,271
1,271
**TOTAL INCOMING RESOURCES**
57,911|**Designated**
**Funds**
**£**
-
-
-
-
-
571
2,860
3,431
-
-
-
-
-
-
-
-
3,431|**Restricted**
**Funds**
**£**
-
2,997
-
-
483
-
3,480
-
-
-
-
-
-
150
150
3,630|**2023**
**Total**
**Funds**
**£**
13,835
6,897
2,248
8,885
6,158
571
5,045
43,639
3,830
5,064
8,894
2,829
8,189
11,018
1,421
1,421
64,972|**_2022_**
**_Total_**
**_Funds_**
**_£_**
_13,102_
_7,121_
_2,822_
_5,846_
_5,963_
_148_
_680_
_35,682_
_2,595_
_3,418_
_6,013_
_3,356_
_5,975_
_9,331_
_448_
_448_
_51,474_|
|---|---|---|---|---|
5
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
|**7**
**Expenditure on:**
a)
Raising funds
Fundraising
b)
Charitable Activities
**Church Activities**
Mission giving and donations
Diocesan Parish share
**Church Expenses**
Church running expenses
Church utility bills
Benefice expenses
Wages and honorarium
Administration costs, printing and postage
Professional fees
**Costs of trading**
Parish magazine costs
Church room costs
Bank charges
**Major Capital Expenditure**
Major repairs to the church
**TOTAL RESOURCES EXPENDED**|**Unrestricted**
**Funds**
**£**
729
729
2,144
27,713
29,857
688
3,218
2,393
535
-
200
7,034
7,350
442
182
7,974
-
-
44,865
45,594|**Designated**
**Funds**
**£**
-
-
1,244
-
1,244
10,800
-
-
-
703
11,503
-
-
-
-
5,840
5,840
18,587
18,587|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
85
821
906
-
-
-
-
-
5,315
5,315
6,221
6,221|**2023**
**Total**
**Funds**
**£**
729
729
3,388
27,713
31,101
-
11,488
3,218
2,393
535
85
1,724
19,443
-
7,350
442
182
7,974
11,155
11,155
69,673
70,402|**_2022_**
**_Total_**
**_Funds_**
**_£_**
_90_
_90_
_1,902_
_26,906_
_28,808_
_7,255_
_2,255_
_2,393_
_550_
_115_
_200_
_12,768_
_7,346_
_510_
_159_
_8,015_
_3,074_
_3,074_
_52,665_
_52,755_|
|---|---|---|---|---|---|
**8 PCC Costs**
There were no transactions made in respect of PCC members, no PCC member received remuneration, benefit or reimbursement of travelling or other expenses.
6
**The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
|**9**
**Funds Reconciliation**
**Unrestricted Funds:**
Unrestricted funds - see note 14
**Designated funds:**
Church Fabric Fund
Bells Fund
Emergency reserve
Future Ministry fund
**Restricted funds:**
Church Fabric Fund
Family Ministry
**TOTAL FUNDS**
**10 SOFA Comparitive - 2022**
**Statement of Financial Activities**
**Incoming resources**
Donations and legacies
Charitable activities
Other trading activities
Investments
**Resources expended**
Raising funds
Charitable Activities
**NET INCOME / (EXPENDITURE)**
Transfers between funds
**TOTAL FUNDS BROUGHT FORWARD**
**1st January 2022**
**TOTAL FUNDS CARRIED FORWARD**
**31st December 2022**|**Reserves as**
**as 1 January**
**2023**
**£**
26,230
33,031
500
6,632
8,252
48,415
9,082
1,029
10,111
84,756
**Unrestricted**
**Funds**
**£**
30,726
6,013
9,331
422
46,492
90
42,797
42,887
3,605
-
22,625
26,230|**Incoming**
**resources**
**£**
57,911
2,931
-
-
500
3,431
3,630
-
3,630
64,972
**Designated**
**Funds**
**£**
980
-
148
-
1,128
-
-
9,753
9,753
(8,625)
-
57,040
48,415|**Resources**
**expended**
**£**
(45,594)
(17,343)
-
-
(1,244)
(18,587)
(6,221)
-
(6,221)
(70,402)
**Restricted**
**Funds**
**£**
3,828
-
-
26
3,854
-
115
115
3,739
-
6,372
10,111|**Transfers**
**Reserves as**
**between funds**
**at 31 December**
**2023**
**£**
**£**
38,547
-
18,619
-
500
6,632
-
7,508
-
33,259
-
6,491
-
1,029
-
7,520
-
79,326
**2022**
**Total**
**Funds**
**£**
35,534
6,013
9,479
448
51,474
90
52,665
52,755
(1,281)
-
86,037
84,756|
|---|---|---|---|---|
7
**The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
## **11 Grants and donations received**
The major income grants and donations received in the year are as follows:
|**Unrestricted funds**
Dorset Council (Warm Space)
John Lewis Partnership (Community Lunch Fund)
**Designated fund**
Puddletown Area Parish Council
Hobson Charity
Aldhelm Mission Fund
**TOTAL GRANTS**
**12 Donations made:**
Total donations made in the year to charities and other organisations
(all from the General Fund)
Included in the above are the following payments in excess of £200
The Children's Society
Puddletown Pre-School
Puddletown First School
St. Mary's CE Middle School|1,000
£
850
£
**1,850**
**£**
1,360
£
1,000
£
500
£
**2,860**
**£**
**4,710**
**£**
**2,144**
**£**
202
£
250
£
250
£
300
£
**1,002**
**£**|
|---|---|
8
## **The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2023**
## **13 Major repairs to the church:**
These include the following items:
|**From Designated Fabric Fund**
Sound System
Replacement Chairs
**From Restricted Fabric Fund**
Automating Tower Clock
Sound System
Total|6,429
£
726
£
2,000
£
2,000
£
**11,155**
**£**|
|---|---|
## **14 Analysis of closing unrestricted fund balances**
|**Unrestricted funds**
General fund
Magazine fund
Lunch fund
Flowers
Legacy|26,329
2,938
3,467
313
5,500
**38,547**
**£**|
|---|---|
9