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2022-12-31-accounts

Parochial Church Council of the Parish Church of St Mary Magdalene, Woodstock

Registered Charity Number 1164329

Trustees Report and Financial Statements

for the year ended 31 December 2022

Index

Trustees’ report
Administrative Information Page 1
Trustees’ annual report Page 2-6
Annual Accounts
Independent Examiner’s report Page 7
Statement of Income and Expenditure Page 8
Balance Sheet Page 9
Notes to the accounts Page 9-11

Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

Administrative Information & Trustees’ Report

Membership of the PCC

PCC members who have served at any time since 1 January 2022 are:

Ex Officio Members & Trustees:

Team Rector The Very Reverend Jeremy Auld Deanery Synod representatives are ex officio members of the PCC

Members & Trustees’:

Committees Committees
Name Role Standing/
Finance
Deanery
Synod
Ms JennyAtkinson PCC Member Elected for 3years from 25 Oct 2020
Mr Mike Bowles PCC Member Elected for 3years from 11 July2021 Yes
Ms Sarah Forshaw PCC Member and Safeguarding officer re-elected for
3years from 11 July2021
Mr Michael Holmes PCC Member ex officio due to being on the Deanery
Synod
Yes Yes
Dr Ben Knighton PCC Member Elected for 3years from 25 Oct 2020
Mr RayMorris PCC Member
Dr Joan Perry PCC Member & associate church Warden
Mrs Sandy Rasch PCC Member & PCC Secretary ex officio due to being
on the DeanerySynod
Yes
Mr Aidan Salter PCC Member & Treasurer
re-elected for 3years from 11 July2021
Yes
Ms Ruth Sutherland Churchwarden re-elected for 1 year from July 2021
& July2022 & PCC Member
Yes
Mr Christopher
Wallworth
Churchwarden & Vice Chair sadly passed away in
August 2022
Yes

Other

Clergy Secretary Mrs Marion Williams Independent Examiner Mr Jos Rush, Woodstock Accountancy Planned Giving officer Mrs Glynda Salter Electoral Roll officer Mrs Carol Holmes Bankers Barclays Bank CAF Bank (Charities Aid Foundation) Insurers Ecclesiastical Insurance Company Solicitors Winkworth Sherwood LLP Associate Priests Reverend Dr Stephen Pix Reverend Cannon Dr Andrew Bunch Reverend Dr Shaun Henson Reverend Katie Jones Licenced Lay Minister Dr Ben Knighton Lay Pastoral Assistant Mrs Gemma Ferrier

Page 1

Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

Aims and Purpose

The Parochial Church Council of St Mary Magdalene has the responsibility of co-operating with the clergy, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has responsibility for the maintenance of the buildings of St Mary Magdalene’s Church, Park Street, Woodstock, Oxford OX20 1SJ.

Committees

The PCC operates through several committees, which meet between full meetings of the PCC. The Standing Committee is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. Its membership is detailed on page 1.

Electoral Roll

At the qualifying date, there were 100 people on the electoral role. The average weekly attendance during October was 71, of which 2 were children.

Structure Governance and Management

The PCC is a corporate body established by the Church of England and operates under the Parochial Church Powers Measure. The PCC is a Registered Charity number 1164329.

The method of appointment of PCC members is set out in the Church Representation Rules. Membership of the PCC consists of Ex Officio members who are appointed and then churchwardens and members elected by those members of the congregation who are on the electoral role of the church and those elected to be deanery synod representatives. All those who are members of our congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. A term of office for an elected member of the PCC is 3 years and the person may stand for re-election.

Deanery Synod

St Mary Magdalene is currently entitled to appoint two members of the Deanery Synod. Those elected to the Deanery Synod are automatically members of the PCC. Our Church is part of a benefice in the Deanery of Woodstock in the Diocese of Oxford. This provides the PCC with an important link between the parish and the wider structure of the Church.

Safeguarding.

All relevant volunteers and employed people have had DBS checks. Checking and monitoring systems are in place, however we must all remain vigilant about safeguarding our community and any concerns should be detailed to Sarah Forshaw our safeguarding officer on Sarah Forshaw sjfwoodstock@outlook.com or phone 07585 603425 or contact the church office. Please don’t hesitate to mention any little thing, as it all helps to build a picture. Experience from outside our Parish shows that it is the little issues reported that can make sure we protect people.

Page 2

Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

Ecumenical Relationships

Our church is part of the Benefice of Woodstock and Bladon which consists of the parishes of St Mary Magdalene, Woodstock and St Martin, Bladon.

St Mary Magdalene, Woodstock is a member of Churches Together in Woodstock. At Easter and Christmas, a combined service information sheet is publicised in Woodstock covering all the churches services. St Mary Magdalen now looks after the finances of churches together as a restricted fund.

St Mary Magdalene, Woodstock is in covenant with the Woodstock Methodist Church in Woodstock and joint services are normally held during the year, in a normal year but this has not been possible this year.

Gränna church is our twin church in Sweden, and we learn and provide prayer support from each other.

The PCC support the Woodstock Youth Work Trust with prayer, finance from the diocese and a trustee. The PCC helped the Woodstock Youth Trust to apply for and obtain funding for outreach to schools, and to set up a Chaplaincy Team Leader at The Marlborough C of E School. This funding enables Mr Matt Bodinham, the Chaplaincy Team Leader, to provide guidance and support to the pupils part-time. Woodstock Youth Trust needs to secure further funding for its support to be sustainable.

Volunteers

The PCC wish to thank all the volunteers who work so hard to make our church the vibrant, friendly community that it is. In particular all those who clean the church (and we have had additional cleaning requirements in the last year due to Covid), make the churchyard look so lovely, open and close the church, provide help with maintenance, lead daily prayers, lead or take services, manage the AV/streaming, make tea/coffee, staple orders of services, welcome people, count collections, organize things and many, many other activities. Often this help is just carried out quietly and without fuss and can sometimes occur without publicly being thanked. Without the support of this great body of helpers it would not be possible for us to provide the wonderful environment and support to enable our Church to carry out ministry to the Parish.

Review of the year

The sudden and unexpected death of Christopher Wallworth was a shock to the whole parish. Chris was one of our churchwardens and quietly and considerately helped manage and support the church in many ways. He will be greatly missed, and our thoughts and prayers go to Sian and the rest of his family.

The size of the congregation has been slowly increasing. At the end of the year a typical good Sunday was around 70 people at the main service although this is boosted on days with a Junior Choir by another dozen or so people. There are normally around 10 people at the 8am service and on a Wednesday communion we have around 10.

During 2022 the Parochial Church Council (PCC) met on 7 occasions in the year for normal PCC meetings.

Covid issues. While we are still cautious the key issue about covid continuing is that we have suspended the sharing of the cup an instead intincting the bread with the wine to avoid cross contamination. The PCC will continue to review this. All hirers of the church must have a covid risk assessment.

Page 3

Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

Church Building .

When it is wet and windy the roof leaks and water is ingressing into the building. The lead is so old that it has now become brittle and cracked. Any repairs undertaken now do not last because the lead is brittle and only lasts a short time before it cracks again.

The roof needs to be replaced to protect the fabric of the Grade II* building and to provide a watertight building. The lead roof which is over 100 years old needs replacing. This year we started to raise money for the roof. £160,000 is currently believed to be required and at the end of December 2022 the total raised was £23,729. That includes a £5k grant from the Gladiator trust. The congregation have been requested to consider supporting the fundraising directly and so far a number have. Money has also been raised from collecting buckets at Salon Privé, selling coffee and mulled wine at the festive fayre, a toy sale and coffee, cake and chat. Other events will occur and please do support them. In Early 2023 we succeeded in winning a David Booth grant of £50,000 from Oxfordshire Historic Churches Trust and with other donations this has now exceeded £100,000 raised or promised.

The DAC (the CofE body we need to ask permission before undertaking works) has agreed to changing the roof from Lead to tern coated steel. Tern coated steel is longer lasting, looks similar and will not be attractive to thieves. Some of the construction techniques and edge detailing are still being discussed. The Heritage bodies have largely already agreed to the work. We need to get final DAC approval and then planning permission.

The amount of £160,000 has been calculated following a tendering process and assuming an amount for inflation, selling of the existing lead and contingency assuming we start the work in 2023/early 2024.

The bell that calls worshippers is now cracked. (The peal of bells are all fine). We think we have found a bell from a disused church and investigating if it will suit and be able to be installed.

There are some plans being drawn up for a dais to raise the knave altar to that it is easier to see by the congregation. The DAC has visited but this is on hold until after the roof is approved. We have some restricted money that will support this project.

Damage and theft. We have had some damage to the church, most notably the glass door lock was forced and had to be replaced. We have CCTV and have passed on the details to the police. Someone tried to force the lock The new contactless unit but failed and we had to repair the lock a bit. We still are keeping the church open throughout the day. I know many of you pop into church for a prayer or to help and if you see anything suspicious please report it. We have had some minor theft as well this year.

Hire of the church

The list of people hiring the church grows each year. For 2023 we will be putting our hire rates up for the first time for 5 years. Due to the cost of our energy going up dramatically we will be increasing the charge for heating as well. It is nice that so many organisations use the lovely building. They include the annual Festive Fayre (organised by Wake up to Woodstock), Woodstock Society, Probus, Counselling, Alcoholics Anonymous, The Literary Society. Plus, the church use it for monthly coffee mornings and from time to time lunches after church on Sundays.

Churchyard.

The Churchyard is exceedingly well looked after by Jenny Atkinson and a few helpers supplemented by some contract help. Jenny would be happy to talk about the rare bees, snowdrops and the plant diversity in the churchyard. She can often be found in the churchyard and would be happy to talk but also she needs additional volunteers.

Page 4

Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

The Community Fund

Has again offered Christmas lunch for those who are on their own or who unable to afford a Christmas lunch. 23 lunches were cooked and donated free of charge from Blenheim’s kitchens. These were served in the Church after the main Christmas service by volunteers. The community fund also supported an organisation providing counselling sessions to local people.

Governors of local schools

Christine Arjun (Jeremy Auld’s wife), Ann Cripps, Clare Hayns and Aidan Salter are all foundation governors at The Marlborough C of E School. Peer reviews show that the school is performing really well and that has been reflected in excellent GCSE and A level grades. Revd Jeremy Auld is a governor at Woodstock Primary school. Jeremy also takes assemblies at both those schools plus Bladon primary school and they also use the church for occasional services.

Giving options

We are really grateful for all the regular donations we receive which is the backbone to our finances, so thankyou to all who donate, without you we could not exist.

For those who want to give regularly please contact the Parish giving scheme on 0333 002 1260 and to set up a direct debit for you. this can be monthly, quarterly or annually. You will need your bank details and our parish code 270627292. This is a great scheme and reduces our administration time substantially and is free for us to use.

Alternatively, cheques and donations can be put in the wall safe between the west door and the font or please contact Glynda Salter our planned giving officer or Aidan Salter stmmtreas@gmail.com our treasurer for other ways to donate and for gift aid details.

For debit and credit cards, phones etc there is a contactless unit at the back of church. We invested in a larger unit and that has proved to be worthwhile as more money is being donated by visitors to our church and can normally take gift aid declarations as well.

To give online the options are For the general St Mary Magdalene Church Fund visit: https://bit.ly/stmmwoodstock For the roof appeal https://bit.ly/StMMRoof For upkeep of the churchyard visit: https://bit.ly/stmmchurchyard

Legacies

Rev Canon Page-Turner who was rector here a long while ago and who died in Sept 2021 remembered St Mary Magdalene PCC in his will. He gave £10,000 with the instruction that it be invested in a specific Church of England investment fund and that only the income can be used for the maintenance of the church. We have complied with that rule. How nice of him to remember us. This legacy will be put to good use for years to come and please do consider leaving a legacy to your church in your will.

Financial Review

The PCC would very much like to thank everyone who has made financial donations, large and small. Regular giving via the parish giving scheme which increases giving in line with inflation is so helpful to guard against inflation reducing the value of your gift. For those who still give by standing order please consider increasing donations in line with inflation from your last change.

All of these donations are vital. Without your support the PCC would be unable to serve the parish and the local community and provide the Clergy to guide us and provide pastoral support for the whole community here in Woodstock and to keep of the building so that it can be used by the whole community.

Page 5

Trustees. Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022 Income. Unrestricted income rose to £120,043 12021 £1(Kl.7311 however within that there was a £16.500 grant for u5 to support Woodstock Youth Trust so removing that unrestricted income fell a little in the year. Disturbing was the reduction in planned giving to £45,85412021 £53,693). However collection5 did increase to £12,57212021 £5.9921 about a third of the growth was due to the riew contartless donation unit installed half way through the year in church receiving donations from visitors outside of services. Restricted funds income was good with a nice legacy of £IO.000 from the late Revd Page-Turner who was a previous rector of Woodstock. £11.889 w35 given to pay off the loan for the redevelopment. The balance was donated for the roof fund which started in earnest in November and up to 31 December 2022 totalled £29.721 with more coming in or pledged. It was pleasing that we were able to share our church for the benefit of the community. Lettings have more than doubled over last year. Expenditure. ¢￿erall. unrestricted expenditure increased by £18,225. However. £16,500 was for the Woodstock Youth Trust, 50 excluding that the expenditure only increased by £1.725. Repairs and improvement5 were only £4,814 (2021 £7,1071. However, in 2023 we come Dut of our gas and electricity fixed contract and costs of healing and lighting will increase dramatically. The restricted expenditure was primarily ar£hitects' fees for the roof and dais de5ign5 and work. Loan. We have a loan from Blenheim please refer to notes on the accounts. Conclusion. In unrestricted funds there w35 a surplus of £2.2￿_ Restricted funds had a surplus of £39,537. Not a bad year but it would be more comfortable, if planned giving increased in line with irbfl3tion and hopefully a larger congregation will also increase planned giving. Forward looking. We have a challenge ahead to raise the funds to replace the roof in addition to continuing to repay the outstanding interest free loan to Blenheim. maintain our building, provide the Support to the community and with the heating cost5 spiralling upwards it will be a difficult financia vear in 2023 $0 your financial support is vital. Reserves policv It is PCC policy to try and maintain a balance on free lunrestrictedl reserves equal to three months unrestricted payments which is about £25.0￿ but has mandated the treasurer to keep it above £16,000 for the foreseeable future. The balance on unrestricted reseTves at 31 December 2022 wa5 £21.118131 Dec 2021 £18.8251. The PCC keeps the level under constant review. Approved by the PCC on 14 April 2023 Chairman Treasurer Reverend Jeremy Auld Aidan Salter Page 6

Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

Parochial Church Council of the Parish Church of St Mary Magdalene, Woodstock Registered Charity Number 1164329

Annual Accounts ending 31 December 2021

Page 7

Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

Statement of income and expenditure

2022
2021
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
£
£
£
£
45,854
525
46,379
57,912
13,026
2,667
15,693
14,422
2022
2021
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
£
£
£
£
45,854
525
46,379
57,912
13,026
2,667
15,693
14,422
2022
2021
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
£
£
£
£
45,854
525
46,379
57,912
13,026
2,667
15,693
14,422
2022 2021
INCOME
Planned Giving
Gift Aid tax recovered
Unrestricted
Funds
Restricted
Funds
Total
2022
£
£
£
45,854
525
46,379
13,026
2,667
15,693


Total
2021
£
57,912
14,422
Collections 12,572
12,572
5,992
Wedding & Funeral Fees 11,692
11,692
12,307
Legacies -
10,000
10,000
4,326
Donations 22,775
33,561
56,336
4,158
Sales & Visitors Donations 465
465
509
Church Use By Community 5,215
5,215
1,821
Bear Hotel Lease 4,000
4,000
3,500
Charges To Bladon 3,852
3,852
2,477
Interest 119
119
3
VAT Recoverable 472
342
814
2,236
Sundry Income 1
1
3
Total Income 120,043
47,095
167,138
109,666
EXPENDITURE
Parish Share
52,280
52,280
54,302
Rector & Clergy Expenses 2,626
2,626
1,958
Church Running Expenses 6,822
1,129
7,951
8,886
Church Activities 242
242
764
Fees Shares Paid Out 7,023
7,023
6,702
Staff Costs 6,246
6,246
5,831
Costs Re Fundraising/Trading 193
193
-
Mission and Outreach 22,135
1,201
23,336
355
Utilities/Insurance 9,735
9,735
10,723
Office Costs 5,637
5,637
4,087
Repairs/Improvements 4,814
5,228
10,042
18,576
Sundry Expenses -
-
1,000
Total Costs 117,753
7,558
125,311
113,184
Surplus (deficit)
for theyear
2,290
39,537
41,827
(3,517)
Balances at start of year
Balances at end of year

Page 8

Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

Balance Sheet on 31 December 2022

Bank balances
Barclays
CAF Bank
Total bank balances
£
9,199
#
58,533
67,732
2022
2021
£
3,727
41,652
45,379
Investments
Debtors and prepayments
Total assets
Less Creditors (payable within one year)*
Total assets less current liabilities
10,000
8,132
85,864
(20,356)
65,508
4,022
49,401
(10,720)
**38,681 **
Creditors (payable in more than one year)
Net Assets*
(15,000) (30,000)
50,508
£
8,681
£
Funds:
Restricted
Unrestricted
Total Funds
29,390
21,118
(10,147)
18,828
50,508
£
8,681
£

Notes to the Accounts

1. Basis of Financial Statements

The Financial Statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards. The financial statements have been prepared under the Historic Cost Convention and the current Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2015). The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. All figures are in £ sterling with the pence rounded and figures in brackets are negative.

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Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

2. Fund Accounting

Restricted Funds are those funds which are given by a donor for a specific purpose or where the donor has instructed that there is a restriction on who can expend the donation (e.g., the Rector or the Churchwardens). Unrestricted Funds are income funds available to the PCC to be spent on the PCC's general purposes.

Restricted Funds
Organ Fund
Flower fund
Stained Glass windows Fund
Church Yard fund
Community Fund
Churches Together Fund
Roof Fund
Restricted Funds
Organ Fund
Flower fund
Stained Glass windows Fund
Church Yard fund
Community Fund
Churches Together Fund
Roof Fund
Opening
Balance
income
Expenditure
Movement
in Year
Closing
Balance
£
£
£
£
£
5,000
-
0
5,000
1,478
549
(509)
40
1,518
10,827
-
(2,982)
(2,982)
7,845
678
310
(530)
(220)
458
1,989
-
(1,201)
(1,201)
788
0
618
(90)
528
528
0
23,729
(2,246)
21,483
21,483
Page turner bequest
Sub Total
Redevelopment Fund
Total Restricted Funds
Unrestricted Funds
General Fund
Total Funds
10,000
10,000
10,000
19,972
35,206
(7,558)
27,648
47,620
(30,119)
11,889
11,889
(18,230)
(10,147)
47,095
(7,558)
39,537
29,390
18,828
120,043
(117,753)
2,290
21,118
8,681
167,138
(125,311)
41,827
50,508

Explanation of the restricted funds

The Organ Fund is for work on the organ/ monies for a new organ. This fund has been static for many years as other items have taken priority.

The Flower Fund is self-explanatory; however the figures here do not include the money spent by the flower arranging team who spend their own money on flowers and make the church look welcoming and beautiful. Income is from arranging flowers for weddings etc which we are paid for. Expenditure has been for silk flowers and for oasis for the real flowers used.

Stained Glass Fund. The work required for the stained-glass windows has been undertaken along with a French drain. The donor has agreed how the surplus monies can be spent, which includes the work on the French drain completed in 2021. We are still calling this the stained-glass fund for continuity The expenditure this year has been on architect fees designing a dais for the nave altar.

Community Fund. This is for good works in the community. This year expenditure has included costs for a Christmas lunch for those in need/those on their own and also counselling. We are grateful to Blenheim for providing the food for the Christmas lunch this year.

Churches Together Fund . This fund started mid-year in our accounts. The churches of Woodstock and Bladon have worked together for many years promoting joint services and promoting all of the churches to the local population, particularly at Easter and Christmas. This year the existing fund was merged into our accounts as our treasurer took on the role of managing their finances. The only expense has been for an advert in Woodstock and Bladon News to publicise church services for all the churches

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Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

Redevelopment fund. This fund was created to enable improvements to the church including, replacing the heating, complete rewire and installing LED lighting, additional toilets, Access ramp and a servery and removing pews and replacing them with chars to make the space more multifunctional. The work was finished in 2017. The redevelopment fund is a negative and this is enabled by an unsecured loan from Blenheim. We paid off £5,000. We have pledged restricted regular income of to satisfy the commitment. The original loan was £80,000 and owed Blenheim £25,000 as at the 31 December 2022. This is an interest free loan, and the requirement is to pay off at least £5,000 a year. In January 2023 we paid off a further £5000 reducing the loan to £20,000. In the balance sheet £10,000 is in creditors payable within one year and the balance in creditors payable in more than one year.

Roof Fund . We need £160,000 for a new roof to keep the building watertight and structurally sound. Fundraising started for this in the last quarter of 2022. Thank you to all those who have donated or pledged money and also to the Gladiator trust who granted £5,000 . Please do spread the word and ask people to donate. We need more people to donate locally to help us with applications for grants and to help reach our total requirement.

Please donate generously via:

On line banking sort code 20 98 48 account 50700460 St Mary Magdalene (PCC Woodstock) Online via “Give a Little” with a debit or credit card - https://bit.ly/StMMRoof

or use QR code:

or cheques Payable to “St Mary Magdalene (PCC Woodstock)” sent to our address or placed in wall safe in the church.

3. Incoming resources

Planned giving, collections and similar donations and fees for weddings/funerals are recognised when received. Hire of the church is recognised when an invoice is raised. The Listed Places of Worship Grant Scheme, gives a grant equal to the VAT incurred within their criteria providing funds are available. These refunds are recognised in the year of the expenditure. Other grants and legacies are recognised when the PCC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are reliably quantifiable. All incoming resources are recognised gross.

4. Resources expended

Grants and donations are recognised when paid over or when awarded if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is recognised when due but is not a contractual payment however it is necessary to primarily support the salaries, housing, and training of the clergy in the Diocese. All other expenditure is generally recognised when it is incurred. All resources expended are recognised gross of VAT.

5. Staff costs

The PCC employed a part time Secretary for the clergy during the year.

The church organists, bellringers, retired clergy etc receive payments for weddings/funerals/services. These were paid in accordance with recommendations made by either the diocese or the PCC. They are not employed by the PCC and are responsible for their own tax reporting/liability where appropriate.

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Trustees’ Report and Accounts for St Mary Magdalene PCC, Woodstock, 2022

6. Analysis of net assets on 31 December 2022

Cash at Bank
Investments
Debtors
Medium Term Loan
Creditors
Total Funds
Unrestricted
Funds
Restricted
Funds
Total
£
£
£
23,345
44,387
67,732
10,000
10,000
8,132
8,132
(15,000)
(15,000)
(10,356)
(10,000)
(20,356)
0
21,121
29,387
50,508

7. Payments to PCC Members

No payments were made to PCC members in connection with their duties as PCC members. Some PCC members received reimbursement of expenses incurred on behalf of the PCC; these sums related directly to costs incurred and supported by invoices/receipts.

All the banking permissions/mandates require two authorisations before a payment can be made and all payments are checked by the secretary.

Page 12