INDEPENDENT EXAMINER'S REPORT TO DONHEAD ST ANDREW PAROCHIAL CHURCH COUNCIL This report on the accounts of the PCC for the ended 31 t)e¢emb¢r 2023 M4)ich are set out on pagves 6 to 9 is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the regulations") and sectioD 4) of the Cbarilies Aci 1993 ("the Act"). RESPECTIVE RESPONSIBILITIES OF THE PCC IIND THE EXAMINER As members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of the Regulations and Section 43{2) of the Act does not apply. It is my re5pon5ibility to issue this report on these accoiints in accoTdance with the temis of the Regulalions. BASIS OF THE REPORT My examination was Ca￿led out in a¢¢ordance with the General Directions given by the Charity Commission under Section 43(7)(b) of the Act to be found in the Church gyuidance, 2006 editffion. That examination includes 2 review of the accounting record5 kepi by the PCC and a comparison of the accounts with those records. It also includes considering 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 audiL and consequently I do not exptess an audit opinion on the view given by the accounts. INDEPENDENT EXAMINER'S STATEMEIYT In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in any material respect the requirements to keq) accounting records in accordance with section 41 of the Act: and to prepare accounts Mthich a¢¢ord with the accounting records and comply wTrth the accounting requirements of the Act and the Regulations have not beth met" or to which, in tny opinion, allention should k drdwn in order to enable a proper understa¥)ding of the accounts to be reached. Debbie Cruxton Tisbury St Andrew’s Church, Donhead St Andrew Trustees Annual Report and Accounts Of the Parochial Church Council For the year ended 31[st] December 2023 Rector: Rev Kate McFarlane Bank: Independent Examiner: Lloyds Bank Debbie Cruxton 32, High Street 7, The Mallards SHAFTESBURY Tisbury SP7 8JJ SP3 6SD ## **ST ANDREW ’S CHURCH, DONHEAD ST ANDREW** ## **TRUSTEES ANNUAL REPORT AND ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2023** ## **Administrative Information** St Andrew’s Church is situated in St Bartholomew Street, Donhead St Andrew. It is part of the Benefice of St Bartholomew in the Chalke Deanery of the Diocese of Salisbury within the Church of England. The correspondence address is West End House, Donhead St Andrew, Shaftesbury, SP7 9DY. The Parochial Church Council (PCC) is a registered charity with the Charity Commission (Reg. No. 1150714). PCC members who have served during the reporting year are: _Rector:_ The Rev Kate McFarlane Chair _Church Warden:_ Lady Cooper Vice Chair Mr Mark Jeffery _Elected members:_ Mrs Evis Holliman Mr George Lisle Mrs Lynda Appleby Mr Geoffrey Malone Mr Alistair Stoker ( _Hon. Treasurer)_ Mrs Elizabeth Grady _(Hon. Secretary and Electoral Roll Officer)_ ## **Structure, Governance and Management** The method of appointment of PCC members is set out in the Church Representation Rules, 2006. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. A revised Electoral Roll contains 57 names, compared with 59 in 2022. ## **Objectives and Activities** The PCC has responsibility as Trustee of the Parish Church of Donhead St Andrew and its churchyard. It also has the responsibility of co-operating with the Rector in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. As St Andrew’s Church is also our village community space we encourage everyone to come to social events and individually to use the building and its library. The church is open every day. There is a growing use of the church space for coffee mornings, pilates, exhibitions, talks, plays and concerts. We offer places of quiet contemplation, prayer and reflection both inside and out - the churchyard now has a beautiful wildflower garden and seating. We continue to welcome everyone to St Andrew’s for one of our services that are held each Sunday morning. These are BCP - Holy Communion at 8.30am on the first Sunday of each month, Sung Matins on the 2nd Sunday at 11am, Sung Holy Eucharist at 11am on the third Sunday and a Family Service at 9.30am on the fourth. There are also special services held throughout the year including Lent and Easter, Advent and Christmas and Harvest time. Also, on the 3rd Friday of each month at 10am we hold a quiet, informal Eucharist service as part of the Benefice Worship. The Benefice also has a Pastoral Care team, coordinated by the Rector, which responds to requests for help. ## **Rectors Review of the Year** Once again my first duty, and joy, in writing this report is to celebrate the wonderful commitment and care shown by those who support St Andrew’s. Juliet Cooper and Mark Jeffrey continue to show great dedication, and give most generously of their time, as our church wardens. Liz Grady is invaluable as our secretary, and we are grateful to Alistair Stoker for his work as Treasurer and to George Lisle with his attention to the church fabric. In terms of ministry we are also very fortunate to have Revd June Lane, Jo Johnson, Anthony Thomas, Elizabeth Hockney and Lynda Appleby continuing to offer a wide range of regular services. Michael Hockney, as ever, supports our worship very skillfully with his music. As well as all our regular services, a new venture this year was our Lammas celebration, when we enjoyed the hospitality of the Jeffrey family’s barn at a wellattended Benefice event. This will, we hope, become an annual feature. Once again the Fete, which is a huge undertaking, was extremely successful and very much appreciated. The church has also provided a wonderful venue for successful art exhibitions and a Big Green Week Display, all opportunities to welcome the wider community into St Andrew’s, as is the regular Community Coffee Morning. Our PCC members and many others have been actively engaged in planning events, caring for our church and churchyard, creating extraordinarily beautiful floral displays, and offering refreshments and hospitality. We continue to offer a Foodbank collection point in church and, during 2023, have also begun work towards a Bronze Eco-Church Award. This will build on the considerable work which has already been done, especially in the churchyard, and reflects a growing desire to ensure that every aspect of the church life described above shows a love and respect for God’s creation, and the beautiful environment we are so blessed by in this Benefice. We look forward to this initiative bearing fruit in 2024. ## **Health, Safety and Safeguarding** During 2023, we have reviewed our Health and Safety and Risk Assessment policies for the Parish and our Safeguarding Policy for the Parish and Benefice. All necessary DBS checks have been carried out and all/the majority of members of the PCC have completed the necessary safeguarding training. This now includes ‘Domestic Abuse’ training. All necessary contact details are displayed at the church and are available on the Benefice website. Our policy and practice pay due regard to the House of Bishops’ guidance in relation to safeguarding. We now use the Parish Safeguarding Dashboard to help us keep up to date with training and to make sure that our policies and practice are as good as they can be. Safeguarding is on every PCC agenda, and members consider a detailed Safeguarding Action Plan at least twice during the year. ## **Financial review for the year ending 31 December 2023** The accounts for the year to 31 December 2023 have been prepared on a receipts and payments basis. ## Unrestricted General Fund Income. The PCC benefitted from an extraordinarily generous legacy of £33,162 in 2022. Excluding this legacy, total income decreased from £43,138 to £39,100 mainly due to a smaller fete. Events income (net of costs) fell from £23,021 to £16,710. Expenditure. Total expenditure amounted to £33,864, £1,194 below 2022. The Diocesan Share increased by £400 to £13,696 while Benefice expenses fell by £1,154 to £1.380. Donations to worthwhile causes fell from £1 0,672 in 2022 to £7,366 in 2023, £6,000 from fete ￿sUlts (2022 £8.500). Heating and lighting costs increased from £3.755 in 2022 to £4,861 in 2023. Surplus. The surplus for the year was £5.236 (2022: £8,080 excluding the legacy). In additio￿ funds invested in accumulation shares in the investment fund of the Church of England Centrdl Board of Finance increased in value by £1 5,957 to £143,957. Fabric Reserve Fund. This is a designated fund within unrestricted reserves, mainly held in accumulation shares in the investment fund of the Church of England Central Board of Finance. Gains on the underlying value of investments amounted to £1,994 (2022 loss of £1,601). At 31 December 2023 the Fund was valued at £17,863, compared to £15,869 at 31 December 2022. In addition, with the closure of the Friends of Donhead St Andrew, £2,438 is held in bank accounts. Balances. At 31 December 2023, total unrestricted funds amounted to £244257 (2022: £221,992). Develo ment Restricted Fund. Costs for the outstanding items in the redevelopment of the church amounted to £536 (2022 - £10,920). Overall funds increased to £3,808 (2022 - £2,252) due to contributions for chairs and the reallocation of funds incorrectly allocated to the Fabric Fund (£922). These funds are now at the disposal of the Fabric Working Group to finance remaining items agreed with donors. Total Funds Total funds at 31 December 2023 amounted to £248.065 (2022 £224,244) Approved by the PCC on 21 April 2024 and signed on their behalf by Rev Kate McFarlane (PCC chair) ## **DONHEAD ST ANDREW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DEC 2023** ## **UNRESTRICTED FUND** ## **RECEIPTS & PAYMENTS ACCOUNT (£)** |**RECEIPTS**
Collections
Planned giving
Tax Recovered
Donations
Fees
Event income
Interest
Other
**Surplus/(deficit)**
**Balances at 1 January**
**Current account**
**Friends account**
**Deposit account**
**In transit to CBF Funds**
**Balances at 31 December**
**Current account**
**Friends account**
**CBF Deposit account**
**In transit to CBF Funds**
**CBF Investment account**|**2022**
5,752
8,068
3,641
33,962
1,444
23,021
0
412
76,300
**41,242**
159,558
1,949
15
**161,522**
**161,522**
30,676
4,065
40,022
**74,763**
128,000
**202,763**|**2023**
**PAYMENTS**
6,378
Diocesan Share
7,802
Benefice Expenses
5,112
Heating & Lighting
1,142
Insurance & Security
328
Supplies & Services
16,710
Charities & Mission
1,283
Transfer to Development Fund
345
Other expenses
39,100
**5,236**
30,676
4,065
40,022
**74,763**
128,000
**202,763**
31,586
7,108
41,305
**79,999**
143,957
**223,956**|**2022**
**2023**
13,296
13,696
2,534
1,380
3,755
4,861
2,667
2,844
1,671
1,471
10,672
7,366
0
0
463
2,246
35,058
33,864| |---|---|---|---| ## **DONHEAD ST ANDREW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DEC 2023** ## **DESIGNATED FUND : CHURCH FABRIC RESERVE (£)** |**RECEIPTS**
Subscriptions
**Surplus/(deficit)**
**Balances at 1 January**
**Friends account**
**Share of Unrestricted Fund account**
**Share of Development Fund account**
**CBF Investment Fund**
Market value at 1 January
Investment gain (loss)
Transfers to PCC Development account
**Balances at 31 December**
**Friends account**
**Share of Unrestricted Fund account**
**Share of Development Fund account**
**CBF Investment Fund**
Market value at 1 January
Investment gain (loss)
**Market Value at 31 December**|**2022**
**2023**
266
0
Expenses
266
0
**266**
**0**
3,094
266
656
2,438
14,873
17,470
2,597
(1,601)
20,564
19,229
(922)
20,564
18,307
266
-
656
-
2,438
2,438
17,470
15,869
(1,601)
1,994
**19,229**
**20,301**| |---|---| |**PAYMENTS**|**2022**||**2023**|| |---|---|---|---|---| |||0||0| ## **DONHEAD ST ANDREW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DEC 2023** ## **RESTRICTED FUND - PCC DEVELOPMENT ACCOUNT (£)** |**RECEIPTS**
Transfers from Friends
Receipts by Friends
Receipts from DCMS Scheme
**Surplus/(deficit)**
**Balances at 1 January**
**Current account**
**Friends account transfer**
Transfers from Fabric Reserve account
**Balances at 31 December**
**Current account**
**Share of Unrestricted Fund account**
**Friends account**|**2022**
286
286
**(10,634)**
8,683
4,202
**12,885**
**12,885**
1,966
-
286
**2,252**|**2023**
1,170| |---|---|---| |||1,170| |||**634**| |||1,966
286| |||**2,252**
922| |||**3,174**| |||1,430
656
1,722| |||**3,808**| |**PAYMENTS**
Church redevelopment costs|**2022**
**2023**
10,920
536
10,920
536| |---|---| DONHEADST AIIDREW PAROCNIALCHURCHCOUNtIL FINANCIALsfATEME14TS FOR THE YEAR ENOED31 DECEMBER 202J STATEMENT OF ASSllWSI*I Notos 201Z C#sh FuDd$ Unrestrlcted Fund Moln Account FrlondsAccouht Development Fund AccouTht CBF Depo￿tACcOUnt CBF Inve5tmdnt Fund Accumulatlon Sh•res at marketv4lue on 31 p•cember C45h In Translt to CBF Invèstment Fund 31,332 4,617 4,404 40.012 32.242 8.830 3,868 41,305 15,869 161,830 248 065 I, T*• FrleThd$ OIOonht•d St AndrewwA5 cloi•¢ Is 4t 31 D•c•mber 2020 •nd th• ASS•t5 dlstrlbut•d to vnr•itrlct*d lunds. th* Fabrfc R?s*tv• and th• Oeveltypment Fvnd In1Sne wlth thesouru olfundj. 2. Thefln•nclal 5t•tom•nts ofth• PCC h•v• b••n prep•r•d In a¢wrdin£e wlth the Chur¢h Accountlni R•8ulJtlons2006 u$ln4the R•c•lpt5 & Paymwnt5 bis15. 3. Move•bl• church furn15hln85 held by th• ¢hufchw•rd•nson ¥p•dil triist foi the PCC •nd whlch t•Aulre • f*¢ulty fordlsposal ire r*¢o8n15ed but notvalued In th• Stat•m•ht of A51etA And Llablllt1•5 4. The PCC r•c•lved • 1•6acyof £33,162 durlni 2021. 5. Don•tlonsforCh*rltl•s & Mli4on were *sfollow5', 201Z 102J Dors•t Alr Ambulbnce- 5h#rè of fete proflts Dvnh•&ds Happy Gatherifi8- share of l•t• prvflts Wllt3hlrÈ Alr Arnbulance-3hJr• of lete prtrfit T15bu5- shir• olfet• profits Sillsbury Hosplce 3,000 $00 2,250 250 2,250 Iso 500 1,500 345 492 335 100 Royal Br1tlsh L¥8ltsn-Cvll¥Etlon Remembrance Sundav Comblt Stres5- Ctsll•ctloD R•m•mbrin¢• Sund•y 8trei$t cancer Play GCTh*atre Ce Alxhelmer¥ Youn& Mlnd¥ othér Spirk*5 Home Srl L*nk• TOTAL 775 391 290 155 341 73 i///z< 6, The redev•lopmentof the c￿urCh was complèted Sn 202D. Payments In 20Z3 gnd the rern4lnlnifund$ Ar•forflxturÈs. fttt1n￿And thur¢hyard lrnpr¢wement5 8r*ed bythe rélevantdonor. 7. ¢ross Incvrnèfrom events fell fram É23.667 Sn 2022 to £21.0741n Z023. laraelyai a result of 8 smallerfetè In 2023. 8. Overthe 2021yeor end, £118KQO w85 invested1n the CBF Ch￿r¢h of En81and lfive5tment Fund, brfnaln8th&tOtsl Inve#td to £143,869. Asat 31 December 2023 thp value had 1n