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2021-12-31-accounts

ST. MARGARET OF ANTIOCH CHURCH ST. MARGARET'S -AT- CLIFFE

Registered Charity No: 1166921

ANNUAL REPORT AND FINANCIAL STATEMENTS

OF THE PAROCHIAL CHURCH COUNCIL

FOR THE YEAR ENDED 31st DECEMBER 2021

INDEX

Pages 1 to 3 Annual Report for 2021 Page 4 Independent Examiner's Report. Page 5 General Fund Receipts & Payments Account Page 6 Restricted Funds Receipts & Payments Account Endowment Fund Receipts & Payments Account. Statement of Assets & Liabilities Page 7. Summary of Total Receipts & Payments Pages 7 & 8. Notes to the Financial Statements.

Incumbent (Appointed 17 March 2021)

Reverend Karen Reeves The Vicarage Sea Street St. Margaret's at Cliffe Dover. CT15 6AR

Bankers

CAF Bank

Investment Managers

F&C Fund Management Ltd Chelmsford CM99 2XH

Independent Examiner

Michael P Fielding 3 Langdon Close St. Margaret's at Cliffe. Dover CT15 6AE.

CCLA

80 Cheapside. London EC2V 6DZ.

ST. MARGARET OF ANTIOCH CHURCH ST. MARGARET'S -AT- CLIFFE

Registered Charity No: 1166921

ANNUAL REPORT FOR THE YEAR 2021

ADMINISTRATION INFORMATION.

The Church of St. Margaret of Antioch is situated in High Street, St. Margaret's at Cliffe in the Dover Deanery and within the Canterbury Diocese.

The correspondence address is; The Vicarage, Sea Street, St. Margaret's at Cliffe, Dover. CT15 6AR. PCC members are either ex-officio or elected at the Annual Parochial Church Meeting according to Church Representation Rules. During the year, the following served as PCC members:

Incumbent: The Reverend Karen Reeves (appointed 17 March 2021) The Church had been in interregnum since 16 October 2019.

Churchwardens: Norman Liggins. Barbara Wells (Diocesan & Deanery Synod Representative). Honorary Secretary: Elaine Kingston. Elected Members: Sandy Liggins, Terry Westwater (Deanery Synod Representative), Vivienne Verren, Pam Williams, Anna Newton, Sarah Mansfield, Linda Carter (Gift Aid Secretary) and Sian Pinnock. Beata Bailey is Hon. Treasurer but not members of the PCC.

STRUCTURE, GOVERNANCE & MANAGEMENT.

The PCC became a registered charity on 4 May 2016.

The method of appointing PCC members is set out in the Church Representation Rules. All regular Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The sub-committees, instituted in 1999, are directly accountable to the PCC and report to that body at PCC Meetings and with the circulation of minutes etc. where appropriate.

The insurance cover is reviewed on an annual basis and includes indemnity cover for all PCC members as Trustees.

The Church's Health & Safety Manual introduced in 2005 is also reviewed annually. There is in place a Child Protection Policy. Diocesan advice has been followed and there is a Benefice Disclosure Officer and a Benefice Child Protection Co-ordinator. Statutory checks have been, and continue to be made for all Church personnel who may be in regular contact with children and vulnerable adults. They also attend courses. This policy is subject to annual review and updated to comply with regulations. The Diocese is consulted for advice. An annual review is also undertaken of any actions which may be needed to meet the requirements of Disabled Discrimination legislation.

AIMS, OBJECTIVES & ACTIVITIES.

The St. Margaret's PCC has the responsibility of co-operating with the Incumbent in promoting within the ecclesiastical parish, and the St. Margaret's Benefice, the whole mission of the Church, pastoral, evangelical, social and ecumenical.

The PCC is committed to enabling as many people as possible to worship at our church and the three other churches within the St. Margaret's Benefice. The PCC maintains a wide overview of worship throughout the parish with a variety of different types of service and non church-based activity. When planning church services and activities, the PCC considers the Charity Commission guidance on public benefit. This extends to both social activity and access to the Church for the wider community who share a specific interest in the unique architecture of this fine Norman church. The PCC is also responsible for the maintenance of the church fabric as a historic monument and as a worshipping church.

ACHIEVEMENTS & PERFORMANCE.

Electoral Roll. There were 82 (78 in 2019) parishioners on the Church Electoral Roll,3 of whom are not resident within the Parish.

Church Attendance. The average weekly attendance was 45, when services were held , (2019 - 52). This number does not include a higher level of attendances at festival and other special services . It also ignores the periods when church services were not held in the Covid 19 epidemic lockdowns.

Church attendances at major festivals, i.e. Harvest, Remembrance, Christmas, Mothering Sunday and Easter Sunday, in particular, continue to suggest that the latent Christian beliefs within the local area are still very much alive and well. Commemorative services are also well attended.

REVIEW OF THE YEAR

Page-l-

ANNUAL REPORT FOR THE YEAR 2020 (continued)

REVIEW OF THE YEAR (continued)

porch to be collected and done at home, with a variety of puzzles, craft and things to do and think about in each. We have been delighted by how well received they were, not really knowing if, on top of home-schooling , yet. more ' things to do' would be tiresome. So we followed the church calendar and put out packs each month. Seeing them disappear and come back empty was a great encouragement in difficult times, and we are thankful for the continued support of our families.

The second stage of the stonework repair and replacement was undertaken during the year.

All major works are carried out under the supervision of our architect, Roger Lewis. He also undertakes the Quinquennial Survey, reporting to the PCC on works considered needing to be addressed within short and longer timeframes. The next survey will be due in 2023.

It was expected that by the end of the year , the work on the installation of a new mast would be undertaken and that this would the ongoing water problem. But Covid 19 brought suspension of all these works.

During the year, services had to be suspended on account of Covid 19 restrictions, but continued when passible

thanks to Sandy Liggins and her team who managed the social distancing and regulation compliance.

Direct links with local schools, have been on hold since Reverend Diane's retirement and visits were not possible during the Covid crisis..

A Benefice working group organising outreach across the Benefice, and beyond, has been on hold, but is in contact. The work done in 2019 to focus support for those with dementia, and their carers, was set to come to fruition at the opening of the Dementia Café, but this coincided with the first lockdown. All plans remain in place, and the intention is to put this in place as soon as we are allowed. We continue to be in contact with Dover Outreach Centre and their invaluable work to get people out of homelessness. The Working Group is always ready to implement practical outreach.

The support of The Dover Foodbank has grown steadily and demonstrates the recognition of the needs of those in areas of deprivation in the locality. Their services have been especially in demand this last year. The Benefice website provides information about church activities and community, and continues to receive frequent 'traffic'. We are incredibly grateful for the work that Sandy Liggins has put in this last year , keeping everyone connected by email , sending out Anthony Hyde's Sunday services and links to Richard le Rossignol's on line services while we have been unable to meet in person. The importance of effective digital communication has been highlighted this last year and is something we will be putting more emphasis on.

FINANCIAL REVIEW.

The total receipts and payments on the General Fund are detailed on Page 4, and of the Restricted and Designated Funds on Page 6.

The finances of the PCC are managed by the Fabric & Finance Committee and a report is presented to each PCC meeting showing performance against budget. The performance of the investment funds is also monitored. The deficit on the General Fund for the year was £10,746 (2020 Deficit £1,907).

Page-2-

ANNUAL REPORT FOR THE YEAR 2020 (continued)

RESERVES POLICY.

It is the policy to maintain a modest balance in the General Fund only, so that there is sufficient to cover a deficit arising in any year, should this occur. The Fabric Fund is maintained at a level adequate to cover the cost of annual repair bills. Legacies, restricted to the fabric, enhance the fund balance from time to time. The PCC also holds reserves within the Contingency Fund which is unrestricted in their application.

The PCC do not consider the reserve levels to be excessive, given the fact that it has a large Grade 1 listed church building in its care.

INVESTMENT POLICY & POWERS

It is the policy of the PCC to invest reserves in a spread between deposit and ethical equity investment funds. The PCC has the power to make investments as it thinks fit.

RISK MANAGEMENT

The major risks to which the PCC, as a charity, is exposed, as identified by the PCC, have been reviewed and systems are in place to mitigate these risks. The systems and procedures attached to Safeguarding and Health & Safety are reviewed at each PCC meeting. An annual review is also undertaken with insurers to amend levels of cover, as necessary.

ACCOUNTING AND REPORTING RESPONSIBILITIES

Statement of Trustees' responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and its financial activities for

that period. In preparing those financial statements, the trustees are required to:

have been followed, subject to any departures disclosed and explained in the

financial statements; and

~prepare financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue its operational existence

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 the Charity (Accounts & Reports) Regulations 2008 and the provisions of the Church Accounting Regulations. They are also responsible for

safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the PCC on .

Karen Reeves. Chairman

Page-3-

ST. MARGARET OF ANTIOCH CHURCH ST. MARGARET'S -AT- CLIFFE

Registered Charity No: 1166921

INDEPENDENT EXAMINER'S REPORT TO THE PCC

I report on the financial statements of the PCC for the year ended 31st December 2021 which are set out on pages 5 to 8.

Respective responsibilities of PCC and Examiner.

The PCC members, as charity trustees, are responsible for the preparation of the financial statements. The charity trustees consider that the 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:

~ to follow the procedures laid down in the General Directions given by the Charity Commissioners under section145(5) (b) of the 2011 Act and the Church Accounting Regulations 2006.

Basis of this Report.

My examination was carried out in accordance with the General Directions given by the Charity Commission and the guidance issued by the Finance Division of the Archbishop's Council.

An examination includes a review of the accounting records kept by the PCC and a comparison of the financial statements with those accounting records. It also includes any unusual items or disclosures in the financial statements 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 as to whether the financial statements present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent Examiner's statement.

In connection with my examination, no matter has come to my attention:

  1. which give me reasonable cause to believe that in any material respect the requirements

  2. ~ to keep accounting records in accordance with Section 130 of the 2011 Act; and

  3. ~ to prepare financial statements which accord with the accounting records and comply with the requirements of the 2011 Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

M P Fielding

3 Langdon Close St. Margaret's at Cliffe. Dover. CT15 6AE.

Dated:

Page-4-

ST. MARGARET OF ANTIOCH CHURCH

ST. MARGARET'S -AT- CLIFFE

Registered Charity No: 1166921

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2021 GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT

RECEIPTS
Regular Contributors' Giving
Recovered Income Tax on Gift Aid
Deposit Interest
Investment Income (including trusts)
Open Plate Collections
Fees for Weddings and Funerals etc.
Social and Fundraising Activities (Note 2).
General Fund Donations
Sales of Merchandise
Mast Rent
Grants & Contributions to Expenses
Water/Electricity Refunds
Parish News Income
Total Receipts
PAYMENTS
Vicar's, Clergy & Office Expenses
Church Cleaning
Churchyard Maintenance & Water
Light & Heat
Insurance
Church Services Costs
Training & Youth Activity
Dover Deanery Levy
Governance Costs and Bank Charges
Organ & Choir Costs
Repairs/Replacements - Furniture and Fittings
Director of Music
Merchandise Purchased for Resale
Mission Links & Outreach
Parish News Payments
Total Payments
Excess of Receipts over Payments before Parish Share
Parish Share (Note 4 on Page 8)
Deficit/Surplus for the year
Less: Transfers to Restricted Funds (see Page 6)
Cash & Bank Balance at 1st January 2021
Cash & Bank Balances at 31st December 2021 on General Fund
2021
£
2020
£
21548
4950
95
978
3668
1399
127
300
165
7500
1700
208
3173
21389
5482
213
954
3376
1548
35
1028
200
7500
950
1429
6967
45811 51071
1073
685
1736
1454
249
540
2615
2774
4042
4065
1305
210
28
92
143
191
110
76
1102
768
956
736
5476
5408
944
0
692
152
1487
2228
21958 19379
23853
-34599
31692
-31499
-10746
0
193
-2100
-10746
9247
-1907
11154
-1499 9247

Note: Costs incurred, but not paid at 31 December 2021 are not included above but shown as Liabilities in the statement of assets and Liabilities on Page 8.

Page-5-

ST. MARGARET OF ANTIOCH CHURCH ST. MARGARET'S -AT- CLIFFE

Registered Charity No: 1166921

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2021

RECEIPTS & PAYMENTS RESTRICTED FUNDS
Bank
Receipts
Transfers
Transfers
Balances
for the
from
from
at
year
General
Designated
01.01.21
Funds
Funds
£
£
£
£
Alms Fund
261
Fabric Fund (Note A below)
24011
1249
Youth Fund
250
Benefice Parish Share Support Fund
696
Dementia Café Fund
433
1600
Geraldine Parkes Fund (B below & Note 6)
-596
5922
Roy Hayward Fund (£40,000 Invested in the year)
85610
930
Choir Fund
595
Childrens Society collections to be paid over
175
Salaries, Tax and National Insurance
70
Three Charities Fund (Note C below)
4200
Total Restricted Cash Funds
114865
10541
0
0
Notes: A. Fabric Fund.
Receipts: G Grants: Listed Places of Worship Roof Fund (Gutter Repair & VAT)
Income from Fabric Fund investments
Grant for Lightning Conductor
Refunded of roof repair costs relating to Mast
Payments: Engineer's Report and Architect's Supervision and Reporting
Lightning Conductor Repair and Testing
Stonework Repairs and Replacements North Side (including scaffolding etc.).
Roof repair and access inspection costs relating to Mast
Small repairs and tree work
Notes: B. Geraldine Parkes Fund (See also Note 6 & 8)
Receipts:
Dividends on Investments received in the year
Cost of Investment units sold
Realised Profit on sale of investments for £5,000
Payments: Grant to St. Margaret's Dementia Café
Cost of new sound system
Bank
Balances
at
01.01.21
£
Receipts
for the
year
£
Transfers
from
General
Funds
£
Transfers
from
Designated
Funds
£
Payments
for
the
year
£
Bank
Balances
at
31.12.21
£
261
24011
250
696
433
-596
85610
4200
1249
1600
5922
930
595
175
70
6168
588
500
40000
207
2100
261
19092
250
696
1445
4826
46540
388
467
70
2100
114865 10541 0 0 49563
76135
2021
£
2020
£
0
749
500
0
4275
782
0
2926
1249 7983
1961
1076
0
2796
335
2643
0
8927
2926
216
6168 14712
2021
£
2020
£
922
2847
2153
899
0
0
5922 899
500
0
0
0
500 0

Note: C. Three Charities Fund. The amounts to be distributed, up to the amount of £2,100, will be agreed by the PCC at their first meeting after the Annual Parochial Church Meeting for 2022.

STATEMENT OF ASSETS AND LIABILITIES AT 31st DECEMBER 2021

Monetary Assets, excluding unrealised
surpluses on investment (Note 8)
Cash in Hand at 31 Dec 2021
CAF Bank
Central Board of Finance Deposit Fund
Total Cash Funds
Investment Funds at Cost (Also see Note 8)
Less: Liabilities
Employment Costs & National Insurance
Vicar's Expenses Claim
Electricity Charges
Three Charities
Total Net Assets (Excluding Investments)
General
Fund
£
Designated
Funds
Note 5.
£
Restricted
Funds
£
Endowment
Fund
£
2021
Total
£
2020
Total
£
781
-2280
0
9678
19722
36135
40000
2000 781
0
43533
53790
61722
101722
53790
101722
-1499
0
29400
35858
76135
80857
2000
0
106036
116715
155512
116715
-1499 65258 156992 2000 222751 272227
-4573
-2412
-915
-2100 -4573
-2412
-915
-2100
0
0
0
-4200
-9399 65258 154892 2000 212751 268027

Page-6-

ST. MARGARET OF ANTIOCH CHURCH ST. MARGARET'S -AT- CLIFFE Registered Charity No: 1166921

SUMMARY OF TOTAL RECEIPTS & PAYMENTS
General Fund (per Page 5)
Designated Fund - Contingency Fund (Note 5)
Restricted Funds (per above)
Endowment Fund (per above)
Receipts
Payments
2021
Receipts
Payments
2021
Receipts
Payments
2020
Receipts
Payments
2020
£
45322
0
10541
0
£
56557
0
49563
0
£
51071
0
10607
15
£
50878
0
16155
15
55863 106120 61693 67048

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2021

1. STATEMENT OF ACCOUNTING POLICIES

The financial statements of the PCC have been prepared in accordance with Church Accounting Regulations 2006 on a Receipts and Payments basis, together with the applicable accounting standards and the Charities SORP 2005.

a. Funds

  1. General funds represent the funds of the PCC that are not subject to special designation. Designated funds are unrestricted (see Note 5).

Funds held for particular purpose by the PCC are included in Restricted Funds.

  1. The financial statements include monetary transactions, assets and liabilities for which the PCC can be held responsible. They do not include the accounts of other Church groups.

  2. All the funds of the PCC are held in a combined bank current account, deposit with the Central Board of Finance and investment in managed funds

b. Income, Capital Sources and Expenditure

  1. Income is recognised when received by the PCC and expenditure when irrevocably paid.

  2. Small legacies (less than £5000 and unrestricted) are taken direct to General Fund Receipts and Payments Account. Larger unrestricted legacies are taken to the Designated Contingency Fund (unrestricted).

c. Statement of Assets and Liabilities.

  1. The statement of assets and liabilities incorporates monetary assets, debtors and creditors only. These include investment assets that are easily convertible into cash.

  2. Land and buildings, furniture, fixtures, fittings and equipment are not recognised or valued for the purposes of preparing these financial statements. Such assets are held in trust

by the churchwardens, and may require a faculty before they can be disposed of. A Church inventory is maintained of the main non-monetary moveable assets.

2. SOCIAL & FUNDRAISING ACTIVITIES
Christmas Tree & Crib Festival (Cancelled for 2020)
Cartridge recycling & Other Small Activities
Totals per Page 4.
3. PAYMENTS TO MISSIONS AND CHARITIES
Amounts paid over during the year have been as follows:
a. The Three Charities (see below)
Embrace the Middle East (formerly Biblelands)
Catching Lives
Dover Outreach Centre
Dover Street Pastors
Sub Total
b. Special Collections at Church services and Fundraising
The Children's Society (Advent &Christingle Services)
Royal British Legion (Service of Remembrance)
Dover Foodbank
Sub Total
Combined Totals for the year
2021
£
2020
£
0
127
0
35
127 35
2021
£
2020
£
700
700
0
700
700
0
700
700
2100 2100
467
179
0
0
0
77
646 77
2746
2177

Note: 1. The sum of £ 2,100 was transferred from The General Fund to the Three Charities Fund for 2020. This will be allocated at the first PCC meeting following the APCM, and then paid. See also Note C on Page 6.

  1. Some outreach costs are met by the PCC and not funded by collections. See Page 5. Page -7-

ST. MARGARET OF ANTIOCH CHURCH ST. MARGARET'S -AT- CLIFFE

Registered Charity No: 1166921

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2021

4. PARISH SHARE
Gross Diocesan Share for the year
Less: Early payment discounts
Amounts Paid/Payable
5. CONTINGENCY FUND (DESIGNATED)
There have been no movements in the year
Balance at 31 December 2021 (see Note 8 Below)
2022
£
2021
£
2020
£
32482
0
35126
-527
31499
0
32482 34599 31499
2021
£
2020
£
65258 65258

6. THE GERALDINE PARKES FUND (RESTRICTED)

To comply with the wishes of the deceased and the subsequent resolution of the PCC, " The legacy of the late Geraldine Parkes of £50,000 be held as a restricted fund called The Geraldine Parkes Fund at the discretion of the incumbent for the use for the furtherance of pastoral care at the Church in accordance with the stated wishes of the deceased. This restriction should be stated by way of note in the PCC annual accounts in reference to the fund and any monies applied from the fund during the course of the year".

7. THE ROY HAYWARD FUND (RESTRICTED)

In the will of the late Roy Hayward, it was stipulated that "the moneys so bequeathed shall be used for the upkeep and maintenance of the Church and its grounds". The fund is therefore restricted.

8. VALUES OF SPECIAL FUNDS
Contingency Fund (Designated/Unrestricted)
Bank account (Caf Bank)
Deposit Funds. (Central Board of Finance)
Invested Funds (CAF Social Responsibility units)
Total Fund
Fabric Fund (Restricted)
Bank Account (Caf Bank)
Deposit Funds (Central Board of Finance)
Invested Funds (CAF Social Responsibility units)
Total Fund
Geraldine Parkes Fund (Restricted)
Bank Account (Caf Bank)
Deposit Funds (Central Board of Finance)
Invested Funds (CCLA Ethical Investment units)
Total Fund
Roy Hayward Fund (Restricted)
Bank account (Caf Bank)
Deposit Fund (Central Board of Finance)
Invested Funds (CCLA Ethical Investment units)
Book
Market
Value
Value
£
£
2021
Book
Market
Value
Value
£
£
2021
Book
Market
Value
Value
£
£
2020
Book
Market
Value
Value
£
£
2020
9678
19722
35858
9678
19722
90107
9678
19722
35858
9678
19722
77380
65258 119507 65258 106780
19092
0
35858
19092
0
90107
24011
0
35858
24011
0
77380
54950 109199 59869 101391
4826
0
42153
4826
0
80592
-596
0
45000
-596
0
74947
46979 85418 44404 74351
6540
40000
40000
6540
40000
45973
5610
80000
0
5610
80000
0
86540 92513 85610 85610

9. COMBINED CASH, BANK AND INVESTMENT VALUES at 31 DECEMBER 2021

Cash & Bank Funds
Investments at
valuation
General
Fund
£
Designated
Funds
Note 5.
£
Restricted
Funds
£
Endowment
Fund
£
2021
Total
£
2020
Total
£
-3599
0
29400
90107
78235
216672
2000
0
106036
306779
155512
229707
-3599 119507 294907 2000 412815 385219

10. OTHER CHARITABLE FUNDS

The Vicar and Churchwardens are the trustees of two charitable trusts whose objects include support for the Church and its fabric. These trusts cover Church costs from time to time. Other expenditures, normally on capital projects are also covered, or grant assistance given, by The Friends of St. Margaret's Church and The F E Cleary Four Churches Trust. The Friends is currently under the control of the PCC as there is no independent committee to manage it. At 31 December 2020 The Friends held assets in cash funds of £13,426.

11. CONNECTED PARTY TRANSACTIONS.

During the year £1752 was paid to Mrs S Liggins (a member of the PCC) for church cleaning.

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