The Parish Church
of St. Mark, Bromley
Notice and Agenda for
THE MEETING OF PARISHIONERS
and
THE ANNUAL PAROCHIAL CHURCH MEETING
to be held on Sunday 21 May
2023 at 11.15am
including minutes of the previous meetings. Annual
Reports,
and Financial Statements (2022)
The Parochial Church Council of the Ecclesiaslical Parish of St Mark, Bromley
Chaiity Number 1163095

CONTENTS
Page Number
2. Notits of Annual Meeting of Parishioners
3. Minutes of the Annual Meeting of Parishioners held on Sunday 8 May 2022
4. Notice of Annual Parochial Church Meeting
4. Minutes of the Annual Parochial Church Meeting held on Sunday 8 May 2022
REPORTS
8. Electoral Roll
8. PCC and activities of the Parish
9. Safeguarding Statement
9. Fabric
10. Bromley Deanery Synod
Financial Statements 2022
Notice of Meeting
THEANNUAL MEETING OF PARISHIONERS
The Annual Meeting of Parishioners will take place in the church on
Sunday 21 May 2023 at 11.15am, after the Parish Eucharist
AGENDA
l. Appointment of Clerk to the Meeting
2. Apologies for absence
3. Minutes of the Annual Meeting of Parishioners held on Sunday 8 May 2022
4. Election of Churchwarden
Close of Meeting
Plea
l. Those entttled to attend and vote are.
a) persons whose names are entered on the Church Electordl Roll of the parish; and
b) persons resident in the parish whose names are entered on a register of local
govemment electors by reason of such residen￿.
2. All nominations for election must be received by the chaimian in writing prior to the Meeting and
have been countersigned by the nominees.

Minutes of the Annual Meeting of Parishioners
held on Sunday 8 May 2022 in the Church following the Parish Eucharist
Chaired by The Revd Canon Victoria Pask VIP)
There were 43 parishioners presenL
1. Appointment of the Clerk to the meeting
Louise Bonter (LB) was appointed derk to the meeting.
2. Apologies for absence
Georgina Collins. Valerie Dadson, Eddie Gould. The Revd Elrzabeth Longhurst, Margaret Hales,
Philip Hood. Ted Jackson. Stephan Loges. Sheila Parker. Chrisb'na Pary. Catherine Webb and David
Young.
3. Minutes of the Annual Meeting of Parishioners held on Sunday 16 May 2021
Proposed by Pat Openshaw (PO) seconded by Robert Harris. Agreed and signed as a true record.
4. Election of Churchwarden
VP explained that a churchwarden can stand for up to 6 cxJnsecArtive years but has to be re-elected
each year. It is an honour but also a responsibility.
VP expressed her thanks to Richard Collins (RC) for acting as churchwarden for 3 years and also hor
thanks to Roger Pary and PO. both of whom were former thurchwardens who had been helping
behind the scenes.
RC was proposed by Conrad Donaldson arKI seconded by LB. RC %vas re*lected unanimously.
The meeting closed at 11:31 am.
Signed
Dated

Notice of Meeting
THE ANNUAL PAROCHIAL CHURCH MEETING
The Annual Par(Khial Church Meeting will tske pla(z in the church on
Sunday 21 May 2023 following the Annual Meeting of Parishioners
AGENDA
1. Apologies for absen
2. Minutes of the 75, Annual Parochial Church Meeting held on Sunday 8 May 2022
3. Matters arising
4. Electoral Roll Report
5. Report on the proceedings of the Parochial Church Council and the activities of the Parish.
induding Safeguarding
6. Report and Presentation of the Independentty Examined Financial Statements
1 January- 31 December 2022
7. Fabric Report
8. Bromley Deanery Synod Report
9. Election of hvo persons to serve on Bromley Deanery Synod for three years
10.Election of three lay persons to serve on the Parochial Church Council for three year5 and two
to cover one-year casual vacancies
11.Appointment of the Independent Examiner
12.Any Other Business
Ple
1. It is prefe￿ed that all nominations, duly seconded. for election to the PCC be received by the
Vicar by 12.00 noon on 14° May 2023.
2. Only those persons whose names are on the Elecloral Roll of St. Mark's Church. Bromley. may
vote at the meeting.
3. Elections will be by written balloL voting papers to be signed by the voter on the reverse.
Minutes of the 75 Annual Parochial Church Meeting
held on Sunday 8 May 2022 in tho Church following the Annual Meeting of
Parishioners
Chaired by The Revd Canon Victoria Pask (VP)
1. Apologies for absence
{See ante).
2. Minutes of the 74 Annual Parochial Church Meeting - held on Sunday 16 May 2021.
Acceplance of these was Proposed by Chris Dadson and Seconded by Roger Parry {RP). Agreed. Signed as a
true record.
3. Matters arising
None.

4. Electoral Roll
James Bunting (JB) referred to his report and pointed out that he cannot amend the register unless he is
advised thal somebody has moved away or died and requested that any changes be reported to him.
A full revision of the electoral roll 15 due in 2025. VP F)ointed out that the church is no longer financially
penalised for the number of people on the electoral roll.
5. Report on the proceedings of the Parnchial Church Council and Activlties of th• Parish.
including Safeguarding
VP referred lo her report but added to this her thanks to JB who not only is the Electoral Roll Officer but deals
with the Fair Shares Plan, Gift Aid, CCLI licence. GDPR. the Charity Commission. He continues to deal with
the church's online presence by updating the website as necessary and adding the pew paper each week
continuing whal he had dealt with during lockdown. He is also a member of the choir. She mentioned JB'S wish
to do some succession planning.
JB added thal the Revd Elizabeth Longhurst (EL) is rtow dealing with Instagram. Twitter and Facebook.
VP indicated that she fett as rf she was only just getting going, she had arrtved shoruy before lockdown and
had dealt with many changes in Govemment rules, numerous risk assessments etc. Things were now
gradually coming back to normal and the numbers attending church are incre8sing.
Youth ministy was the next matter to consider with the connection with St Mark's Primary School. The school
had for the firsl time come to church at Easter. She also referred to the Church FrierKls from among members
of the congregation who helped out In the dassroom before kjckdown.
The choir had recently visited Rochester Cathedral arKI was due to attend the Cathedral at Bury St EdTnunds.
The￿ have been a number of baptisms and there were to b8 4 confirmations this evening.
The income from the church room was gradually increasing. Rulh Liddon was now dealing with this virtually
and Pat Openshaw on the ground.
The Friendship Group with Cicely Gleave {CG) leading was tM)oming.
Thanks go to EL who was not present today but who will be acting as the Bishop's Chaplain tonight at the
confirmation service.
VP welcomed Carol Robins back after a period of ill heallh. Angela King was now preaching aboul once a
month. Maureen M8ttison has now retired from her pastoral ministy and VP thanked her for helping her settle
in. The Revd Maily Clare Danks-Ftower had moved into Bromley College about a year ago. She now has
Pemiission to Offi￿ate. All were thanked.
Safeguarding
VP referred to the in¢rea$ed level of training required and indicated that the PCC were keen to engender a
culture ol safeguarding. Thanks were given to Theresa Weller (TW) as our Parish Safeguarding OffI￿r and
Julia Orford (JO) as Lead Recruiterl DBS.
Any concems regarding safeguarding should be referred to T￿.
6. Report and Presentation of the Independently Examined Financial Statements
st
1st January to 31 December 2021.
VP expressed her ever gratefijl thanks to David Thomas (DT) our Treasurer and to Stephen Stringer who acted
as the Independent Examiner.
DT referred to the Financial Statements and pointed cHJt Ihat the overall loss for the year ending 2020 was
£61,919 and £2,085 for the year ending 2021. He pointed out however thaL"
Gift Aid received from HMRC in 2021 of £24.513 related to both 2020 and 2021.
Rental of 25 Maffi8ld Close. In 2020 we had a Curate living there. the financial statements

for the year ending Decemb8r 2021 show commercial rental income of £19,500 which will not be
repeated with the tenancy coming to an end.
Legacies- the £19,263 shown for legacies was the drawdown from previously received monies
following capital expend[tu￿. Further drawdowns wll appear in subsequent Financial Statements.
So, whilst the financial position at the end of 2021 was much better than it had been at the end of 2020, it is not
quite as good as tt first looks.
JO asked what the anticipatsd monthly shortfall was. DT pointed out that this was quite a tricky question.
Originally. when considering this it was thought to be £1.000 a month. However now the Church room was
beginning to bring in inrx)me. DT indicated that the fflonthly deficit is likely to be in excess of £500 per month.
VP added that we will no longer be receiving rental In￿Me from Maffield Close. We We￿ also not paying the
full amount of the Parish Share.
VP thanked all those who contribute.
7. Fabric report
RC indicaled that his report was selF*x￿anat0ry but rf there were any questions, please let him know. The
major issue this year wa5 dealing with the leak in the Laty Chapel roof which had been a perennial problem.
He asked for volunteers to do any odd jobs or to be around when tests had to be undertaken for the fire
extinguishèrs, the electri￿ etc. any small contrrbution of time would be welcome.
VP added to this that it would be helpful to have some volunteef5 prior to the main Sunday moming service
when VP and RC are dealing with microphones. bwks etc. Ideally she would like to have a Verger if anybody
is interesled.
Elaine Morrison (EMI referred to the fact that pre-pandemic we had had a rota of stewards who assisted.
Thanks were given to Conrad Donaldson. Ted Jackson ffJ) and Emile Akabi-Davis {E4-D) for the work they
do. As we get back to nornal. we will need rotas for Stewards. Communion, Readings, Intercessions etc. VP
made the point however that anybody assisting would need to do Basic Safeguarding training online.
8. Bromley Deanery Synod Report
VP indicated that she was the Area Dean. There are thirteen parishes within the deanery. The current
representab.ves are Carol Robins and Pam Prisley.
9. Electlon of three lay persons to serve on the Parochial Church Coun¢ll for three years and
one to cover a one-year casual vacancy.
VP explained that due to ill-health Fiona Macmillan was stsnding down. Louise 8onter {LB)
was standing for one year only. Proposed by Elaine Morrison and Seconded by Catharine Wagner. Agreed
unanimously.
EA-D, RP and Sonia Fihosy had wmpleted three years on the PCC and now had a fallow year but were
continuing to help out.
In their place were stsrKling
Gay Blagden - Proposed Christine Fairmaner aw)d Seconded Catherine Webb
Philip Hood - Prot)osed JB and seconded TJ
Theresa Weller- Proposed Sheila Parker and Sewnded EM
Agreed unanimously.
VP indicated that a list of names of the new PCC would be put on the noticeboard at the back of the church.
10. Appointment of the Independent Examiner
Stephen Stringer was proposed by DT and seconded by RC. Agreed.

11. Any Other Buslness
Chaiilies
Sheila Webb indicated that she was no longer colleding printer cartridges for Combat Stress. She asked what
the positson was ￿8rdIng the Charity of the month.
VP indiGaled that it had been on the agenda for the last year but had not Ixen addressed. She pointed out that
we could nol gNe any money rf we were Mt maknng a profiL She also wanted to keep the sermons liturgical
and not set them aside for charities.
The￿ is a section on the noticeboard entrtted chaibes which gNes further inf0m8t￿Th regarding collections
given to the ChikI￿n,$ Society et¢. We needed to k#)k at having a new protocol, as people had F)ointed out that
they would like to make their givir¥J to charities distinct from the monies that they grve to the church.
DT pointed oth that this woukl have to be referred to the PCC. but the question was the methtsy of
collecting the addilional money going to charity, it was not the ehurth's money.
PO said that much ofthe money donated had come from the Wednesday Lunch Club and related to the
surplus funds after expenses. This was no longer the case as they were now providing their own food.
VP indicated that it would be for the new PCC to set up a wocedure for making o)ntributions for emergenGtes
such as Ukraine etc. We have to get the prrtocol right.
Thanks
RC proposed a vote of thanks to VP who after a couple of traumatic years {Covid-19 and National Lockdowns}
was finally beginning to do the job she th￿ght that she had come to do.
Cicety Gleave referred to all the Wofk done by C(mrad Donaidson [re'. C(￿Id precaulions in chur¢h]', he was
given a round of applause.
Meeting ended after 12.10 pm.
Signed
Dated

REPORTS
ELECTORAL ROLL
There are 151 people on the Church Electoral Roll compared to 143 in 2022. 10 names were added
during the annual revision (two deceased).
PCC Chair
(Electoral Roll Officer to be appointed)
PAROCHIAL CHURCH COUNCILANDACTIVITIES OF THE
PARISH
st Mark's Church PCC has met seven times Sin￿ the 2022 APCM. The meetings are now formed of sub-
ommittees..
Safeguarding. Fabric, ar￿ Finance ￿mMitteeS are (x)vered elsewhere in this report bookiet.
The Communications committee is currently seth.ng up a new webstte for St Mark's, which wll be launched in
the summer. The site will be much more than a 'noticeboard' and as it develops will bg a vehicle for wider
communication and database management. The final issue of Marksman magazine was at the end of 2022. A
new fom of news sheet will be developed alongside the website. Current]y Ihere are actNe Facebook.
Instagram and Twitter accounts for St Mark's. in addition to the weekly pew paper and up to date posters.
The remit of Ihe Worship, Ministyand Mission committee is to report on the Itfe of St Mark's: a constant
reminder Ihat this is the Church of England Parish Church in Bromley Soulh. available for all.
The Revd Lizzie Longhurst moved to the parish in August a5 full-time stipendiary Assistant Curate, and was
ordained priest at Rochester Cathedral in September.
Since then, there have been extra regular ChU￿h services including the 8am Hoty Communion (said according
to Ihe Book of CoTnmon Prayer) on the first Sunday of each month. and a weekly Said Eucharist on
Wednesday momings. These are in 8ddttion to the weekly Sunday Parish Eucharist and monthly Choral
Evensong services. Festivals. Christrnas. Easter. and Holy Days of obligation. Special services were held for
the Platinum Jubilee in June 2022 then after the death of Queen Elizabeth11 in September 2022, and for the
Coronation of King Charles111 in May 2023. The standard of music at St Mark's remains very strong and a
hallmark of this church. The Choral Scholarship scheme continues. and will run for at least another academic
year, funds pemiitting. The choir sang Evensong at St Edmundsbury Cathedral in July, to high acclaim.
Regarding outreach, children and young people-. the clergy go into St Mark's Primary School regulady to lead
worship and to speak to Glass groups. The school comes to church for Harvest. Chrislmas, Easter, end of term
and more. The Vicar is the chair of the Aquinas Advisory Council (the CE umbrella trust of the school) and
there are new links with Bishop Justus (Secondary) SGhool in Bromley where we help by leading worship and
presiding at the Eucharist.
Links with Ioc81 unrformed organisations continue. and the specially adapted Remembrance Parade service
was well received in November. The Vicar is now chaplain to Ihe 3 Bromley Scoul Group.
In the Church Room (hall)". there is a new Under 5s- with adult- gmup, the 'Shining Stars,. vthich meets on
Thursday mornings during term time. This is njn by the church and is Pfoving to be very popular with, and
serving a need for, the local communty. The Friendship lunch group continues to thrive. meeting on the first
and third Wednesdays of the month. Other activtties in the hall are those which are booked by various groups
within the community and managed by the efficient hall bookings system. Income from this source is beginning
to pick up since lock41owns.

st Mark's is a landmark to all who pass by, or through. Ihe grounds day by day. It provides holy ground to
those who stt in the garden or go into the church. which is now open during the day. The services gNe
opportunity to worship the Lord in the beauty of holiness throughout the libjrgical year. and the times and
seasons of lrfe.
At the APCM there will chance to show particular appreciation to those who make all this possible, in any way-
greal or small. Thank you.
Canon Victoria Pask, Vicar
SAFEGUARDING STATEMENT
St. Mark's Church is (x)mmitted to the safeguarding and protection of children. young people and
vulnerable adults. The PCC has complied with the duty under Section 5 of the Safeguarding
and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops, guidance on
safeguarding children and vulnerable adults). It has adopted the House of Bishops,
Safeguarding Policy: Promoting a Safer Church, Safeguarding Policy Statement for Children,
Young People andAdults. Copies of this are wsted on the church notice boards and website.
The website has the contact name and number of the Parish Safeguarding Officer {PSO) on the
front page and a link to the policy.
St. Mark's PCC h85 adopted use of the Parish Safeguarding Dashboard to monttor its
safeguarding.
A safeguarding report features on the agenda of every PCC meeting. All appointments to roles
are subject to appropriate thecks in line with the Safer Recruitment Policy and continued
training, which is monitored and logged.
There were no serious safeguarding incidents or concems reported at St.Mark's Sin￿ the 2022
APCM.
PSO Theresa Weller
Lead Recruiter (DBS) Julia Orford
FABRIC
Once again this year has been one of repair. repla￿ment and renewal. Progress continues to be
made for the preparation of the church for the redecoration project. All preliminary work has now been
ompleted and. thanks to the loss of the church boiler, we know that services can be conducted in the
church room. A useful test rf we need to close the church for redecoration!
The church boiler had a faulty fan and this was replaced. The boiler in the church room also suffered
an issue with a frozen oudet pipe but this was rectlfied. Thankfully. these events did not happen at the
same time. We are looking at adding insulation to some of the pipes to be more energy efficient.
As well as the heating. the elethI(￿ have also caused some issues. The cir￿Tt in the vicarfs vestry
was prone to short, leaving the area in darkness. This issue has now been resolved. Unfortunately,
part of the outside lighting was vandalised by the South door. This has been repaired and a new RCD
(residual current device) has been installed. This means that rf the outside lights are damaged again
they are on an isolated circuit and so will not impact the e1eGtrIr￿ inside the church.
The carpet by the door to the South West entran￿ has been removed so that the doors open and
lose tnore easily and the underfying woc(len floor polished. The South door was also sticking on the
steps and these have been levelled and repaired. The dock chimes have been repaired so they
chime at the correct time. Other minor jobs raised in the quinquennial to be done over the next few

years are being completed. Tiles in the Gents, toilet have been repaired as has the fire exit step from
the church room. The new Fabric Commtttee has a programme in place to make sure all tasks are
completed before the next quinquennial.
There have been notable additions. We have a Jubilee kneeler. made by many members of the
congregation. The history of the church is wonderfully displayed on our iwo new pop up banners and
we have installed a cashless donation machine. which is being used. Thanks to all those involved.
This shows that fabric work is not just a task to maintain the church but also the ability to improve tt.
At Maffield, there has been some redecoration and the repair to the gardge door. with it ultimately
being repla￿d. so that Lizzie is able to enjoy the property fully. We have a good agent who is able to
help with any issues that arise.
The annual or periodic reviews of the intruder alarm. the electrical appliances (PAT review). church
clock. boiler and gas safety. lightning prolection. fire extinguisher and fire alarm have been or are
about to be completed.
Finally, I would like to thank Andrew. Pat. Lizzie. Victoria arKI, most especially, Roger for their
continued help with maintaining the fabric of our church.
Richard Collins
Churchwarden
BROMLEY DEANERY SYNOD
The Bromley Deanery Synod (comprrsing licensed dergy, and lay representatives from each of the 13
parishes in the Deanery) meets in March. July and Novetnber.
July 2022.. At Christ Church. Chislehurst- Presentation by Anna Khan. CEO of Welcare (a family
support charity working with families and children up to the age of 13 in South London. including
Bromley).
November 2022: This was a joint meeting. at St Augustine's Church, Bromley. and wtth the Synods
of Beckenham and Orpington to meet the new Bishop of Rochester. The Rt Revd Jonathan Gibbs
was inaugurated in September 2022.
March 2023: At St Ma￿S Church, Bromley - Presentation by Laurd Webster, Diocesan Children and
Young People Mission & Ministy Advisor Bromley & Bexley.
There was an additional meeting of Synod in May 2023 at Christ Church. Chislehurst to meet the new
Archdeacon of Bromley & Bexley. The Venerable Ailie Kerr was collated in April.
Reports on the latest Diocesan and General Synods were presented at the July and February
meetings by representatives- current delails may be found on the Rochester Diocese and Church of
England websites respedively.
The new triennial (2023-26) begins with the July 2023 Deanery Synod, which will be a business
meeting.
Area Dean: Victoria Pask
Deanery Lay Chair. Cath Johnston
St Mark's Deanery s￿0d Reps: Pam Prisley and Carol Robins
io

2022 Annual Accounts – St Mark’s Bromley 

## St Mark’s Church 

## Financial Statements and Report 

2022 

_Year ended 31[st] December, 2022_ 



2022 Annual Accounts – St Mark’s Bromley 

The Parochial Church Council of the Ecclesiastical Parish of St Mark, Bromley – Charity No. 1163095 

## Independent Examiner’s Report for 2022 

I report to the trustees on my examination of the accounts of the above charity (“the Charity”) for the year ended 31[st] December, 2022. 

As the Charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of  the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

I have completed my examination.  I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities 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 accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. 

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


Stephen Stringer 26[th] April, 2023 

1 



2022 Annual Accounts – St Mark’s Bromley 

Parish Church of St Mark, Bromley – Financial Statements and Report for 2022 

## **Notes and explanation** 

## Accounting Policies 

The financial statements cover all transactions assets and liabilities for which the Parochial Church Council (PCC) is responsible. 

The financial statements are prepared on a cash basis, also known as receipts and payments accounts, and not by accruals accounting.  This is consistent with Charities Commission guidance and the Charities Act 2011, for an unincorporated charitable body with an annual turnover of less than £250,000. 

Cash accounts are a simpler form of accounting than accounts prepared on an accruals basis. Therefore, the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1[st] January, 2015) does not apply to their preparation. 

## Timing and recognition of income and expenditure 

Income is recognised when received, including income tax recoverable by St Mark’s church on gifts received. 

Expenditure is recognised when valid invoices are received or when expenditure by the PCC is paid. Commitments to charities not yet paid are noted but not included in expenditure or liabilities. 

Short term assets and liabilities are included in the accounts at the beginning and end of each year where timing of payments leads to differences between the recognition of income and expenditure in accordance with this policy, and bank and cash balances held. 

Capital receipts are recognised in accordance with the policy described in Note L to the accounts and are not included in income.  Any capital amount released by PCC decision, to be spent, will then be recognised as income at the relevant time of the expenditure. 

## Assets and liabilities 

Consecrated and beneficed property (the Church and its grounds) is excluded from the accounts in accordance with the Charities Act 2011. 

Assets and liabilities which are included are accounted for using the historical cost convention except that investment assets are shown at estimated current market value. 

2 



2022 Annual Accounts – St Mark’s Bromley 

The value of property (25 Matfield Close) has been estimated based on market information from local house sales. 

No value is placed in these accounts on moveable church furnishings held by the Churchwardens and the PCC because a faculty would be required for any disposal and these items are considered inalienable. 

All expenditure during the year on: 

- maintenance, repair and improvement of consecrated and beneficed property and moveable church furnishings; and 

- all other property repairs, fixtures, fittings, moveable assets and equipment; 

is written off as expenditure is made.  No other depreciation of fixed assets or properties is provided for. 

All trading stock and consumable items for day-to-day operations (for example, items to be sold as Traidcraft, cleaning materials, office supplies) are written off as purchased and attributed no value as assets in the accounts. 

## Explanation of Funds 

Funds held by the PCC are divided between: 

- Restricted Funds, given for specific and limited purposes (Note K to the accounts provides details) 

- Permanent Endowments, which are restricted funds with limitations placed by the original donor on spending capital (see also Note K); and 

- Unrestricted Funds are all other funds available for the general purposes of St Mark’s church. 

_David Thomas_ 

_PCC Treasurer_ 

3 



2022 Annual Accounts – St Mark’s Bromley 

## Income and expenditure 

This table summarises income and expenditure in three main categories, and compares the results for the year ended 31[st] December, 2022 to last year. 

In NOTES at the back of these accounts more details are given of individual categories of income and expenditure. 

Note A provides a more detailed breakdown of income and expenditure. 

|||2022||2021|
|---|---|---|---|---|
|Church, worship and congregation|||||
|Income||86,811||99,449|
|Costs||(96,214)||(121,453)|
|Net result, Church and worship (deficit)||(9,403)||(22,004)|
||||||
|Trading activities|||||
|Income||18,267||23,702|
|Expenditure||(9,142)||(7,804)|
|Net result, Trading surplus||9,125||15,898|
||||||
|Charities, mission, outreach, projects and<br>initiatives|||||
|Income (includes any income ‘Restricted’ for<br>these purposes)||1,150||4,793|
|Expenditure||(3,361)||(772)|
|Net unspent (Call on Funds held), Charities,<br>initiatives and projects||(2,211)||4,021|
||||||
|TOTAL SURPLUS (DEFICIT)||(2,489)||(2,085)|



4 



2022 Annual Accounts – St Mark’s Bromley 

## Assets and liabilities 

This table summarises assets and liabilities as at 31[st] December, 2022 and compares them to those at 31[st] December, 2021. Further details are given in Notes as indicated. 

|||2022|NOTES|2021|
|---|---|---|---|---|
|Freehold property (25 Matfield Close)||440,000|H|425,000|
|Fixed Asset||440,000||425,000|
||||||
|Deposits and bank balances – general||48,978|I|52,261|
|Cash and uncleared cheques in hand||1,106|J|919|
|Deposits and bank balances –<br>representing unrestricted capital receipts||225,626|L|229,134|
|Current Assets||275,710||282,314|
||||||
|Invoices received not yet paid, and<br>payments made not yet cleared||6,335|J|9,575|
|Current Liabilities||6,335||9,575|
||||||
|TOTAL of the above –<br>Net Worth||709,375||697,739|
|_made up of:_|||||
|Restricted and Endowment funds||19,111|G, K|22,615|
|Unrestricted funds||690,264||675,124|



These financial accounts were approved by the PCC in April 2023 and include the Independent Examiner’s report dated 26[th] April, 2023 


Rev. Canon Victoria Pask, Vicar and Chair of PCC 

26[th] April, 2023 

5 



2022 Annual Accounts – St Mark’s Bromley 

## Details, notes and explanation 

## NOTE A – details of income and expenditure 

This table sets out the statement of income and expenditure in the categories we use in our annual financial report to Rochester Diocese. The summary table of income and expenditure on page 4 is based on this information. 

||2022|NOTES|2021|
|---|---|---|---|
|1.   Tax efficient planned giving income|57,274||50,157|
|2.   Other planned giving income|683||1,024|
|3A.  Collections at Services income|5,084||2,774|
|4B.   All Other Giving -- UNRESTRICTED|1,185||50|
|6.   Gift Aid recovered (from HMRC)|13,244|B, K|24,513|
|7.   Legacies received (as unrestricted income)|3,808|L|19,263|
|9.   Fundraising events income|-||-|
|10A.  Property income|3,958|H|318|
|10B.  Dividends, interest income|122||27|
|11.  Statutory Fees charged by PCC|1,453||1,323|
|14.  Choir income, donations (unrestricted)|-|C, K|-|
|Income, Church and worship|86,811||99,449|
|17. Fundraising costs|(5)||-|
|19. Diocesan Parish Share expenditure|(56,299)||(65,056)|
|19B. Statutory fees paid to Diocese|(466)||(889)|
|20. Salaries, wages and honoraria expenditure|(6,607)|D|(6,500)|
|21A. Clergy and staff expenses|(3,838)||(1,393)|
|21B. Clergy & staff expenses: housing + bills|(4,291)|E, H|(3,211)|
|23A.  Church buildings maintenance + repair|(8,608)|F|(22,046)|
|23B.  Church Room maint. + repair costs|-|F|(3,324)|
|23C.  Churchyard + Prayer Garden gardening|(1,488)|K|(1,468)|
|23D.  Insurance|(5,519)||(5,264)|
|23E.  PCC and Church office costs|(1,059)||(1,391)|
|23F.  Choir and organ costs|(2,004)|C, D, K|(8,072)|
|23G.  Sanctuary costs|(145)||-|
|24A.  Church Heat/Light/Utilities paid|(5,885)|F|(2,839)|
|Costs, Church and worship|(96,214)||(121,453)|
|NET SURPLUS (DEFICIT) Church & worship|(9,403)||(22,004)|
|||||



6 



2022 Annual Accounts – St Mark’s Bromley 

|2022 Annual Accounts – St Mark’s Bromley||||
|---|---|---|---|
|12A. TRADING: Church lettings income|2,385||1,111|
|12B. TRADING: Church Room lettings income|9,586||2,011|
|12C. TRADING: Marksman advertising income|160||1,080|
|12D.  TRADING: Traidcraft sales income|699||-|
|12E.  TRADING: Congregation catering sales<br>cash surplus|-||-|
|12F.  TRADING: Income from other property<br>(non-clergy)|5,437|H|19,500|
|Income, Trading|18,267||23,702|
|24B.  Church Room utilities costs|(4,857)|F|(3,552)|
|25A. TRADING: Church lettings direct costs|-||-|
|25B. TRADING: Ch.Room lettings direct costs|-||-|
|25C. TRADING: Marksman costs|-||-|
|25D.  TRADING: Traidcraft cost of sales|(400)||-|
|25E.  TRADING:  Congregation catering costs|-||-|
|25F.  TRADING:  Costs of other property|(3,885)|H|(4,252)|
|Costs, Trading|(9,142)||(7,804)|
|NET SURPLUS (DEFICIT) Trading|9,125||15,898|
|||||
|3B. Collections for charities/ initiatives|110|G|25|
|4A.   All Other Giving and voluntary receipts --<br>RESTRICTED|-|K|1,261|
|Choir income (restricted)|1,040|K|3,507|
|Income raised for Charities, initiatives and<br>projects|1,150||4,793|
|||||
|18. Mission Giving and donations expenditure|(436)|G|(772)|
|22. Mission and evangelism costs|-||-|
|Choir and church music expenditure from<br>restricted funds|(2,925)|K||
|Expenditure on Charities, initiatives and<br>projects|(3,361)||(772)|
|NET UNSPENT (CALL ON FUNDS), Charities,<br>initiatives and projects|(2,211)||4,021|
|TOTAL SURPLUS (DEFICIT)|(2,489)||(2,085)|



7 



2022 Annual Accounts – St Mark’s Bromley 

## NOTE B – Treatment of Gift Aid tax recovery from HMRC 

Donors including members of the congregation are encouraged to make Gift Aid declarations so that St Mark’s can recover basic-rate tax on amounts received.  Not all donors are able to do this.  However, we are able to recover tax on the great majority of our donated income. 

Where gifts are received for restricted purposes, we aim to allocate associated Gift Aid recoveries to the same purposes.  Estimated amounts of expected Gift Aid tax recovery are attributed to Restricted Funds (see Note K) when restricted gifts are received, but no current asset is recognised at year end for any gift aid tax recoveries not yet received. 

## NOTE C – Choir income, donations and costs 

Unrestricted income or donations related to choir activity would appear at “14.  Choir income, donations (unrestricted)” and expenditure on Choir and church music from general unrestricted funds at “23F.  Choir and organ costs".  For restricted income and expenditure from choir-related restricted funds, see Note K. 

## NOTE D – Salaries, wages and honoraria expenditure 

Starting with the 2018 accounts, categories of income and expenditure have been aligned to the categories required for our annual financial report to Rochester diocese. One result is that the costs of music staff (Choirmaster, Organist, locums) are not included as “23F. Choir and organ costs” but are identified separately. 

## NOTE E – Clergy and staff expenses: housing and bills 

This category includes some utility bills, Council Tax and other costs in relation to the Vicarage and to 25 Matfield Close when occupied by clergy (see Note H). 

## NOTE F – Church maintenance costs and Church Room utilities and operating costs 

Some bills and expenses are wholly attributable to the Church Room and to lettings and activities in it.  For example, the Church Room is supplied by a separate electricity meter. 

Other costs are shared between the main church building and the Church Room.  In these accounts certain costs of cleaning contractors, water supply and janitorial supplies have been allocated as to 80% to the Church Room and as to 20% to the operating and maintenance costs of the Church.  The 80% amounts to some £3,134. In addition, one third of overall gas costs for heating has been allocated to the Church Room, amounting to some £1,342.  These amounts are stated in the accounts as costs of Church Room trading activities, and excluded from cost lines “23A.” and “24A.” for Church operating and energy costs respectively. 

8 



2022 Annual Accounts – St Mark’s Bromley 

## NOTE G – Charities, initiatives and projects 

Our Charities of the Month (COM) arrangements have been suspended since spring 2020, initially as a result of pandemic-related disruption and no COM amounts are reported in these accounts. In addition to COM, funds are sometimes received for specific purposes or raised for stated projects and initiatives.  All COM funds and those raised through projects and initiatives are treated as “Restricted” funds not to be used for other purposes (see Note K which also describes Restricted funds). 

As at 31[st] December, 2022 some £339 (including assumed Gift Aid tax recovery) had been received restricted to charity but not yet used. 

## NOTE H – valuation of freehold property; property income and costs 

St Mark’s owns a house at 25 Matfield Close.  In 2022 the property market saw less volatility than in 2021. An estimated valuation has been based on local house sales data for the whole of 2022. 

Public information shows that in 2022, five similar houses were sold within one quarter of a mile of 25 Matfield Close.  For the purposes of valuation for these accounts, the prices of those sales have been analysed as £/M[2] of internal house area, and a range of market value identified.  The range would put the value of 25 Matfield Close in 2022 between about £435,000 and £470,000, with an average of some £440,000. 

The valuation adopted in these accounts attempts to reflect these market conditions and is higher than the valuation used in 2021 by £15,000. 

The treatment in these accounts of income and costs relating to 25 Matfield Close depends on the occupancy of the property.  When the property is occupied by clergy, some income and costs appear within Church and Worship, but when it is commercially let they are treated as Trading.  Costs of ownership (rather than occupancy) are treated as Trading costs. 

For part of 2022 clergy occupied the house, and income and some costs were treated as "10A. Property income” and  “21B. Clergy & staff expenses: housing + bills”, both within Church and Worship. 

Commercial rents received earlier, and costs of ownership such as repairs and insurance, appear in “12F.  TRADING: Income from other property (non-clergy)” and “25F.  TRADING:  Costs of other property”, both as part of Trading. 

## NOTE I – deposits and bank balances 

Bank balances are held at Santander Bank, and certain funds, particularly Restricted and Endowment funds, are deposited with Rochester diocese and with the Church of England Central Board of Finance, including through a deposit account with CCLA (a charity fund manager). 

9 



2022 Annual Accounts – St Mark’s Bromley 

## NOTE J – current assets and liabilities 

Because these financial statements are prepared on a cash basis and not accruals accounting, current assets and liabilities are only cash in hand, cheques received but not cleared, and valid invoices received but where payment has not yet been made or has not cleared. No accruals are made for costs incurred but for which we were yet to be invoiced at the end of the year. 

## NOTE K – Restricted and Endowment funds 

The table below summarises balances of Restricted funds as at 31[st] December, 2021, movements during 2022, and Restricted funds held at 31[st] December, 2022. 

When donations are received to Restricted funds with Gift Aid elections (see Note B), tax recovery is assumed for the purpose of identifying Restricted funds even though it may be received from HMRC by St Mark’s in a following year. 

|||Net change||
|---|---|---|---|
|||2022||
||Funds 31st|(added to,|Funds  31st|
||December, 2022|<br> _less_spent)|December, 2021|
|Reeve endowment|10,000||10,000|
|Clark endowment|3,581||3,581|
||13,581||13,581|
|Organ fund|439||439|
|Youth Group fund|353|(279)|632|
|Prayer Garden & Churchyard fund|72|(1,488)|1,560|
|Choir Trip fund|868|<br>(725)|1,593|
|Church Music and Choir fund|3,271|(1,150)|4,421|
|Raised for Charities (incl. COM)|339|138|201|
|Flowers Fund|188||188|
|sub-total Restricted (not Endowments)|<br>5,530|<br>(3,504)|9,034|
|TOTAL (Restricted plus<br>Endowments)|19,111|<br>(3,504)|22,615|



10 



2022 Annual Accounts – St Mark’s Bromley 

|Choir and Church music and choir income and expenditure comparison|Choir and Church music and choir income and expenditure comparison|Choir and Church music and choir income and expenditure comparison|Choir and Church music and choir income and expenditure comparison|
|---|---|---|---|
||2022|2021||
|14.  Choir income, donations||||
|(unrestricted)|-|-||
||||_(in 2021, was included in_|
|Choir income (restricted)|1,040|3,507|_£4,768 of all restricted_|
||||_income)_|
|23F.  Choir and organ costs<br>(unrestricted)|(2,004)|(8,072)|<br>_(in 2021, included_<br>_expenditure of restricted_<br>_funds as below)_|
|||_of which_||
|Expenditure from Choir Trip fund|(725)|_-_||
|Expenditure from Church Music and<br>Choir fund|(2,200|_(1,300)_||
|Expenditure from Organ fund|-|_(5,052)_||



## NOTE L – Capital receipts and bequests 

The PCC treats gifts and donations as capital receipts in St Mark’s accounts, if received from a single source in the amount of £5,000 or more in an accounting year (before any Gift Aid attributable to it).  This does not affect the purposes for which any such gifts may be used (whether Unrestricted or Restricted), which is typically determined by the context of the gift and by any stipulations by donors. 

Other sums of £5,000 or more received in the ordinary course of St Mark’s affairs (for example, an HMRC Gift Aid refund) are treated as income. 

During 2019, St Mark’s received a substantial bequest under the Will of the late Joan Olley. The bequest is identified by her Will as being for the general purposes of St Mark’s church as a charity.  No other restrictions are placed on how we may spend the money, and it was accordingly treated in the 2019 accounts as an Unrestricted capital receipt (see “Timing and recognition of income and expenditure” on page 2 of these accounts). 

In 2022 (as in previous years) the PCC has agreed to spend some of these capital funds on matters related to the church buildings. Some £3,508 has accordingly been recognised as a reduction of the capital balance held, and as unrestricted legacy income in 2022. 

_ENDS_ 

11