2023-12-31-accounts - The Parish Of Three Saints

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PAROCHIAL CHURCH COUNCIL ANNUAL REPORT for 2023

J A N U A R Y -

D E C E M B E R

2 0 2 3

This report has been printed in monochrome to save valuable parish funds. A colour copy will be on our website.

Once again, from all of us at The Parish of Three Saints, we wish to say a very huge, warm ‘thank you’ to you all for giving of your time and talents.

These include;-

Churchwardens

PCC Members

Worship Leaders

Stewards/Welcomers

Readers

Musicians

Chalice Assistants

Scripture Readers

Intercessors

Refreshment Providers

Finance Team

Fundraisers

Bell Ringers

Group Helpers

Flower Arrangers

Church openers/closers

Cleaners

Brass Cleaners

Clock Winders

Churchyard Grounds supporters

Coffee Morning helpers

We are very fortunate to have so many wonderful people that we cannot name you all, but together you combine to keep our three churches, office and grounds ship-shape and make our sacred spaces welcoming, friendly and inspiring.

If you feel that you can give some of your time, however small, or talents and you wish to be a part of the Church Family, please contact any of the Church Wardens or Church Office.

Curate’s

Report for 2023

2023 was a big year in the life of the Parish. With Revd Kevin Wright retiring at the end of September there was the opportunity for me to preach and preside more at our worship services.

The flipside of this is that with more time being spent in service preparation, the time available for pastoral care in the parish decreased. Unfortunately our 4 p.m. informal worship had to stop; hopefully when we have our new Rector in place they will be able to restart this in some form. We have managed to continue with the 8 a.m. Book of Common Prayer service on the 3[rd] Sunday of the month.

I would like to thank Kate Wilford and Revd Eric Petrie for their support in leading worship services. We have been able to add to the people on the various rotas for helping during services – reading, intercessions and administering the chalice, this is a wonderful way of involving the congregation in the services. My thanks also go to those who do the refreshments after the services, helping us to share time together.

Kevin was an excellent Incumbent during my training, allowing me to develop my ministry and abilities and fully understanding the constraints of being a Self Supporting Minister working full time. As a curate in a vacancy I do not have any leadership role – I do not have to get involved in activities or take on responsibilities of incumbency. This can be a challenge at times, and without Carole Carter’s energy and commitment in the church office , life would have been far more difficult for me. We continued to run Wednesday Night Prayer on Zoom, and it was a delight that a few people stepped forward to share in the leading of this.

As a Self Supporting Minister I have a limited time in the Parish each week. Though I am a fulltime priest, I am a part-time curate. I remain conscious that it is difficult for me to spend as much time on pastoral visits as I would like and I have taken the difficult decision not to get involved in funerals as it just isn’t possible to do this whilst working. Some of you know that I work in the Social Housing sector. My ministry in this sector in this post-Covid world has been primarily incarnational – as a visible representative of our Lord. To that end I always wear my clerical collar for meetings whether in person or on the computer and this has prompted conversations about faith that would not have otherwise happened. However these are not happening to the extent that I would like, and so I am considering where my ministry outside of my parish role may lie in the future.

The future of the parish almost certainly involves the creation of a Benefice with the parishes of Berrow and Brean. It is expected that the appointment of a new Rector will happen during 2024. My licence as a curate continues into 2025, so I am able to remain in Three Saints leading worship and supporting the parish throughout the next year and hopefully at least until the new Rector is appointed.

It remains a privilege to serve in the Parish and I thank you for your prayers, support and encouragement.

Reverend Neil Biddiscombe - Curate

Easter—always a special time in the Christian calendar

As the Church Family know, Kevin & Chris Wright retired from this parish in October 2023. We thank them wholeheartedly for their ministry and we wish them well in their retirement.

We are currently in a period of Interregnum (vacancy) with our Curate, who is a Self Supporting Minister (SSM) not stipendiary, Reverend Neil Biddiscombe leading our worship most Sundays. Neil also is officiating at weddings & baptisms.

This is being managed with much assistance from local Ordained Clergy, including Reverend Eric Petrie, conducting funerals & some services.

Finally, we live in challenging times. There are going to be fewer stipendiary clergy.

It is looking like the deanery deployment of clergy and the implications for this parish will be that we join as a Benefice with Berrow & Brean, becoming The Benefice of Berrow, Brean & The Three Saints, with one Incumbent supporting five churches & all our local schools.

We still need to continue managing our buildings in the parish The cost of running three church buildings & church office will continue to rise. Rather than focussing on what we have lost, what it used to be like, or worrying about tomorrow, think, what have we got here now that is good? What resources have we got and how best can we use them – think Feeding of the 5000. Give thanks and offer these resources to God in prayer, asking God to show us the way to new life and abundance in Christ together.

To maintain three buildings, please spread the word that the national Church of England is asset rich, not cash rich, and, if people want to have children baptised here, get married here or have a funeral here, then annual running and maintenance costs must be realistically met in each village by the villagers.

Use your church, or lose it.

More importantly, to grow the church family, focus on Jesus, support each other in attending regular public worship, sharing in the Eucharist, and being diligent in your private prayer. Show your friends, family, and neighbours that your faith is more important than anything else.

The Joyful Spirit Gospel Choir performing at St Mary’s Church in May

for a fundraising evening

One of our Parishioners, Jane Watkins,

at her Confirmation Ceremony held at Wells Cathedral in November

The Ceremony was attended by Reverend Kevin & Chris Wright & several members of the church family & friends

The Ceremony was followed by luncheon & plenty of chat!

Pastoral Care Team

Jesus said “A new commandment I give to you: love one another.

Just as I have loved you, you must love one another.”

This is the aim of the Pastoral Care Team at TPOTS – to meet people where they are, to show love, care and support unconditionally and without judgement.

Sometimes people need practical help such as lifts to hospital or church, meals prepared for the freezer while they recover from their operation, help with shopping and library books or someone to collect their prescription. Sometimes it’s company they need, someone to have a cup of coffee and a chat with or a friendly telephone call. Sometimes it’s an encouraging card put through their letterbox. Sometimes it can just be a friendly wave or a smile or a willingness to listen.

The current team comprises Carla, Jane, Tim, Dot, Margaret, Sarah M and Ginnie and we regularly place an article in the village magazines.

Kevin regularly gave thanks for the Lay Pastoral Assistants (LPAs) and Lay Worship Assistants (LWAs) and praying that all our visiting and caring for people would be done in God’s strength not our own.

The team meets on a regular basis for prayer, reflection and discernment, training and sharing ideas and experiences. We trust God to show us the way forward and feel very privileged to be His hands and feet, His ears and eyes, as we reach out to those in our parish.

If you would like to know more about the team, feel God is calling you to this ministry or are in need and would like us to visit, please contact us by e-mail or telephone:

office.tpots@gmail.com 01278 769082.

GDln9 ThrD14gh a TDIAgh Tithe? nee4 to Talk to SDtheDne? In the Parish of Three Saints we have a caring team of trained and experienced Lay Pastoral Assistants, all with appropriate safeguarding accreditation, who would consider it a privilege to be there for you. We work closely with our local vicar to help anyone who is feeling lonely or isolated, anyone suffering bereavement or family difficulties and anyone just needing a friendly person to talk to. We can't promise to solve every problem, but we can promise to always listen. Please contact us through the Church Office . Tel - 01278 769082 Email - office.tpots@gmail.com We would love to hear from you The Pastoral Care Team (TPOTS) 10

St Christopher’s Annual Church Warden’s Report

I am pleased to report that we have now received a faculty for the reordering of St Christopher’s church. Preliminary ground surveys have already been completed and we should be able to tender for some of the works soon. We hope to be able to install an indoor toilet and a kitchen area at the back of the church, which will improve the suitability of the church for a range of village activities. Funds in excess of £350,000 will be required if we are going to achieve all of our objectives. We are very grateful to Robin Leveridge for his tireless work with the project.

Fundraising for the Heritage Fund at St Christopher’s was very successful during 2023 including the Fete held in the Manor gardens. I would like to thank the fundraising team and especially James and Lisa Counsell for offering their garden to host the event. We were blessed with beautiful autumnal weather for the opening of my garden in September. People enjoyed the opportunity to sit and chat with fellow visitors as well as enjoy the garden.

I am delighted to report that we now have an enthusiastic team of cleaners and flower arrangers at St Christopher’s. Many thanks to those people who have volunteered to help. As we hope to make the flower arrangements more sustainable without the use of oasis, Tracey Twining and I will be attending a course on the subject at Mark church soon.

St Christopher’s church remains open for meditation and private prayer during daylight hours. For many years Ron Hatton has opened and closed the church twice a week but has now decided to retire from this position. Thank you, Ron, for all the time you have given. I am pleased to say that Kim King and Rosemary Carr have agreed to step in and help with this job. Thank you also to Simon Merries for opening and closing the church on other days.

On Christmas Eve we saw more than 170 people attending the live Nativity service. Thankfully a ‘baby Jesus’ was found at the last minute after a frantic plea! It would have been the first time in at least 30 years that we wouldn’t have had a live baby. Faith and hope triumphed again! The children were amazing and the support from their parents was greatly appreciated.

It is a privilege to serve God in our journey together in this beautiful village.

Victoria Daintree

Church Warden

St Michael’s Annual Church Warden’s Report

As we look back on 2023 we are grateful to our Curate Reverend Neil Biddiscombe and to the worship team and to Reverend Kevin Wright, who has now retired to Dorset with his wife, Chris: we wish them well in their retirement.

We are also thankful to the local ministers, notably Reverend Eric Petrie, who has taken funerals and weddings when we haven’t had a minister to do so, and Eric also now takes services for us when Neil is not available.

The church has continued to be well looked after thanks to all those who work tirelessly behind the scenes including the cleaners and brass cleaners; thanks to the Bell Ringers and to our flower arrangers who have brightened up the church throughout the year. Thanks also to those who quietly tend the churchyard. Sunday services wouldn’t be the same without the team of people who welcome us and serve refreshments: thank you.

During the course of the year some necessary repairs have been carried out in the church, particularly in February when a heating pipe started to leak. We also had the annual ‘Fun in February’ when the churchyard has a tidy-up. Some minor roof repairs to the tower were achieved in April.

The school has joined us several times during the year and we love to see the church filled with the noise and song of the children; they also performed their school play in the church as the weather stopped them doing it at school.

We have been able to host several exhibitions during the year in the North Aisle, although we are still in talks with the Diocese about the permanent removal of the pews currently in storage.

Again we had a presence at the village fete with a plant and cake stall.

In September we had another visit of the Ninebarrow folk group organised by Kevin and Chris. This was just before Kevin’s final service with us.

In the Autumn we hosted more services whilst St Mary’s, East Brent was closed for redecoration.

The Deanery Synod in October was held in St Michael’s and our newly installed screen and projector were used.

We would like to thank Ged and Rosemary Keele for all their time and effort in organising fundraising events from which they have now stepped down.

In September we started a new ‘Fun in Fundraising’ Group,

Brent Knoll Scarecrow Competition

In November we had the annual Service of Remembrance: again a memorable service thanks to the local branch of the Legion for organising this and for raising funds for the Royal British Legion.

We also fitted in an Autumn churchyard clean up and carried out some preventive maintenance -cleaning drain gulleys and guttering and pruning trees and bushes,

December saw two fundraising events: the first a well attended Craft Fayre in the Parish Hall, in conjunction with the Community Shop, with singing by the All Sorts Choir.

Brent Knoll’s first ever Christmas Tree Festival saw 46 ‘trees’ made by villagers’ groups, Holywell, the school and shop from all sorts of materials. The event finished with Community Carols led by the village school choir to a packed church

I would like to thank Neil, Carole in the office for keeping us informed and looking after the Churchwardens, Frances (Warden Emeritus) for her devotion of unlocking the church daily and to the countless other people who do jobs for us like putting the bins out and keeping an eye out on the building.

Mike Smith - Churchwarden

St Mary’s Annual Church Warden’s Report

Following the roof repairs in 2022, we were hoping to have the plaster and redecoration work done during May or June last year. However, the work did not begin until September and finished in the middle of December. Unfortunately this meant that the church had to be closed whilst the work went on, so the closure was for almost three months. Added to this, the decorators found that there was damp was in some parts of the porch walls and in a corner of the North Aisle. The damp has to dry out before the final coat of paint can be applied, so we are waiting for the stonemasons to do the remedial work on the porch roof first. Hopefully this will happen soon, then all the work will be completed!

In September Reverend Kevin and Chris Wright retired. Kevin’s last service in our Parish was held on September 24[th] in St Mary’s Church. Afterwards we all shared a buffet lunch in church, with the giving of gifts and speeches. Grateful thanks to Kevin and Chris for their work in The Parish of Three Saints and our best wishes for their very happy retirement in Shaftesbury.

As a Parish we are very blessed and grateful for the care and time our Curate, Neil, has given us and keeps on giving during the vacancy here. As a Self Supporting Minister, this is above and beyond his normal duty. We also thank the Reverend Eric Petrie for officiating at services and also funerals in the parish.

The Village Hall Committee once again held a Christmas Craft Fair last year in aid of St Mary’s church. It was a really happy occasion, highlighting some of the many wonderful craftspeople in our local area. Thanks to the support of the Village Hall & many volunteers who again made this a success and St Mary’s church received well over £1,000.

Christmas Eve Midnight Mass was a welcome reopening of St Mary’s church. It was a beautiful time of worship to welcome in the celebration for Jesus’ birth.

I would like to give my thanks to everyone who has helped me during my time as warden here. Thanks go especially to Carole, Mike, Tim, Victoria, Neil and Kate for your help, patience and guidance.

As we move onwards into a new way of being, joining Berrow and Brean as the Benefices of Berrow and Brean with the Parish of Three Saints, I pray that we will listen to one another and be thoughtful, caring and prayerful.

Dot Coles - Church Warden

Bellringers

The ringing of church bells is one of those quintessential British sounds that we often take for granted. The unique English style of ringing evolved over 400 years ago and is part of our heritage.

All three church towers in The Parish of Three Saints have six bells, though their tone and characteristics are very different.

St Michael’s bells at Brent Knoll are heavy and majestic (tenor 21cwt) and ringers come from all over the country to ring them.

St Mary’s at East Brent are lighter (tenor 16cwt) and can be rung more quickly which makes them sound bright.

St Christopher’s at Lympsham are lighter still (tenor 11cwt) and produce a higher pitched, merry sound.

You are welcome to visit us during our normal Tuesday practice between 7.30 and 9 p.m.

For more information please contact:

Tower Captain

Mr Melvyn Freeman 01278 641214

Support Groups for Our Parish

Pastoral Care Team will normally meet monthly. This group aims to support Parishioners who have a need for help, advice, friendship or comfort.

The Village Agent scheme. This was created in response to the fact that many people living in rural communities have difficulty in accessing key services and support agencies that help maintain well being and quality of life. All advice is free and completely confidential. The village agent, Kim Wilcox , provides very useful and helpful information about the support available for parishioners and carers in the area. Kim can be contacted on 07943 555519 or by email – kim@somersetrcc.org.uk or through the Pastoral Care Team.

Information Leaflets

There are leaflets which give information about the different pastoral care groups, activities and of the work the teams are involved in to support those in need.

These can be obtained in any church building or on our website & also at the church office in East Brent.

01278 769082 www.theparishofthreesaints.org.uk

Follow us on :- Facebook: TPOTS or Twitter: @TPOTS6

Financial Review of 2023

The Parish finances are managed through two different funds, Church Life and Heritage. The Church Life fund contributes to God’s mission and ministry across the Parish and the Heritage fund supports our three buildings.

Church Life fund is well supported by regular church goers and members of the wider community. However, moving forward, we need to be conscious that we have an aging population, which will inevitably lead to a reduction of funds in the future. It is essential that we engage with younger members of the parish to ensure continued financial stability.

The current end-of-year balance for Church Life is £28,699.87. We still need to pay DBS fees of £3,762.00 which leaves us with £ 7,248.29 less than the final balance last year. Whilst I am confident that we will be able to pay our Parish Share in 2024, we must be mindful of the fact that our reserves are quickly diminishing.

Our three Heritage funds remain in a healthy state due to generous monthly contributors and some very successful fund raisings events. It would be fantastic if we could rely entirely on regular donations but sadly this is not the case. Building work has now been completed and paid for at St Mary’s, although a small section of decoration needs to be completed once the weather is drier. At St Michael’s, the faculty process is underway to create a new path in the churchyard. Whilst this work will be funded by generous benefactors, some expenditure will fall to the heritage fund for St Michael’s. At St Christopher’s a faculty has now been granted for reordering works to be carried out. Thanks go to Robin Leveridge for his continued work and patience with the process. We have a legacy to aid us with this work, but substantial fundraising will be required.

All three churches were fortunate enough to benefit from grants from the Nuttall Trust. St Christopher’s was £5,000 which will be used for the reordering project, St Michael’s received £1,500 for repairs to heating system and external shed renovation and St Mary’s received £4,000 which will be used for redecoration.

The closing balances for each church are as follows: (Full details overleaf)

St Mary’s: £13,972.99

St Christopher’s: £42,382.50

St Michael’s: £25,838.68

I would like to thank Robin Leveridge for his help and support with the banking and gift aid and Carole Carter for her support and encouragement with this job!

Victoria Daintree - Treasurer

	Church Life Fund	Heritage Fund	Year	Year
			2023	*2022*
Receipts	£	£	£	£
			Donations and Legacies:
Plannedgiving	22,983	9,698	32,681	38,733
Collections, donations & othergiving	1,028	14,277	15,305	32,874
Income tax recovered	-	7,608	7,608	7,802
Legacies	-	6,500	6,500	20,002
Annual Fete/events	719	9,319	10,038	28,212
Receipts from Investments:
Interest & dividends	65	3,149	3,214	2,195
Receipts from Charitable activities:
Parochial fees	10,263	-	10,263	7,727
Other		189	189	150
Total Receipts	35,058	50,740	85,798	137,700

Payments
Donations/Grants to charities	(30)	-	(30)	(30)
Mission & Evangelism		-	-	(463)
Parish Share	(25,508)	-	(25,508)	(27,376)
Clergyexpenses	(2,126)	-	(2,126)	(2,746)
Church runningexpenses	(1,793)	(20,680)	(22,473)	(17,488)
Churchyard maintenance		(4,874)	(4,874)	(5,742)
Cost of raisingfunds		(535)	(535)	(9,211)
Support costs	(960)	-	(960)	-
Administration costs (inc. staff costs)	(11,138)		(11,138)	(10,899)
Governance Costs	(55)	-	(55)	(55)
Other	(485)	(11,273)	(11,758)	(8,038)
Major expenditure
Repairs to church buildings	-	(32,200)	(32,200)	(51,702)
Total payments	(42,095)	(69,562)	(111,657)	(133,750)

Surplus/(Deficit) Receipts overpayments	(7,037)	(18,822)	(25,859)	3,950
	(7,037)	(18,822)	(25,859)	3,950
Cash at bank and in hand at 1 Jan (Actual Balance)	32,186	208,917	241,103	282,354

Cash at bank and in hand at 31 Dec (Actual Balance)	25,149	190,095	215,244	286,304

Statement Of Assets

Account	Account Name/Description	Type	Balances 31 Dec 2023
A	The Parish of Three Saints	cash	£28,699.87
B	St Mary's Church	cash	£13,972.99
C	St Christopher's Church	cash	£42,382.50
D	St Michael's Church	cash	£25,838.68
E	St Christopher’s (Teachers)	cash (Legacy)	£75,000.00
F	St Christopher’s (CAF Bank)	cash (Legacy)	£45,000.00

St Michael’s Church also has a Trust Fund run separately from the PCC by three Trustees. Trust Fund Balance as at 31 December 2023 is £ 26,891.00

Parochial Fees Note

Parochial Fees Note	Parochial Fees Note	Parochial Fees Note
The PCC received parochial fees as detailed below during the year. Part is made up of statutory fees due to the
PCC or the DBF, as prepared by the Archbishops’ Council	under the Ecclesiastical Fees Measure 1986. The
balance relates to charges as fixed by the PCC, for extras such as bells, flowers and special heating, or paid to
visiting ministers, Readers or Non-Stipendiary Ministers as	set out in the DBF's Parochial Fees policy
Of these fees only the amount due to the PCC (statutory & non-statutory) is shown above as legally the amount
due to the DBF and other ministers (as set out in the DBF	policy) should not be treated as PCC income.
During the year, the PCC received parochial fees totalling	£14,598.00
Statutory Fees due to the PCC totalled	£7,627.00
Statutory Fees due to the DBF totalled	£4,131.00
Statutory Fees received on behalf of a third party	£2,740.00
Non-Statutory Extras due to the PCC totalled	£0.00
Non-Statutory Extras due to a third party totalled	£0.00
The PCC also received Deposits for the following year totalling	£100.00
	Balance owed at year-end (inc. in
In total the PCC repaid the following Fees during the year		Creditors)
Payment to DBF of Statutory Fees	£4,131.00	£0.00
Payment to visiting ministers/Readers/NSMs	£0.00
Payment to visiting ministers/Readers/NSMs	£2,740.00
Payment to visiting ministers/Readers/NSMs	£0.00	£0.00
(This excludes fees for Sunday Services)

St Christopher’s Church, Lympsham

Fundraising Report 2023

How things have changed !

Only a year or two ago, we were railing against the restrictions of the dreaded Covid but now that seems a distant memory and our church is vibrant again, well demonstrated by the enthusiasm shown by all those who come to our fundraising events in the parish overall and here in Lympsham – just look at how many came to our main event.

2023 was another really successful year in terms of fundraising.

In June we held the annual garden fete and vintage car show and, once again, it was wonderful to see so many people coming to enjoy a traditional village fete and being able to mix together on a lovely summer’s day. For two years we have broken the £5,000 ceiling and, this year, we came very close only falling short because of the exorbitant cost of the hire of toilets caused by Glastonbury Festival massively inflating hire costs. That said £4,850 is an incredible total in just two and a half hours (that is over £32 per minute!).

Huge thanks to the organising committee and all the stallholders, but particularly to Rosemary and Andy Carr, who lead the team every year, and to Graeme Hale for his fantastic work in the garden.

For events such as these, the money is obviously important, of course, but it by no means tells the whole story. These events are hugely instrumental in bringing us all together and so much a part of our church community.

Finally, on a more personal note, for many years now, Gwen and Ron Hatton have held their coffee morning in December, welcoming us all to their home and raising much needed funds. Sadly, Gwen’s illness has now curtailed this event. We owe them both a huge debt of gratitude for all they have done over the years. Our church community could not have managed without them and we send our love and thoughts to Gwen, Ron and Marcus and to all of the Hatton family.

Dates to pencil into your diary in 2024:

The Summer Fete will be on 6 July and
The Open Gardens in aid of the Church and the NGS a week earlier on 29 and 30 June .

Victoria Daintree James Counsell February 2024

St Christopher's Buildings & Grounds Committee

It's a joy to look in our Visitors' Book and read the positive comments from people near and far who continue to appreciate the beauty of our church, although, if you look closely, there are signs that various facets need updating due to wear and tear over many years.

Many thanks to the small band of volunteers who do their best to 'make good' the odd issue.

Hopefully these items will be addressed in our 'Re-ordering Project': after four years of submitting, revising and resubmitting plans, the Diocesan Advisory Committee recommended the proposals for approval in March and at last, in October, we received the 'Faculty' to proceed.

So our Architects were able to programme various surveys (Land, Mechanical, Electrical, etc.) in order to finalise the schemes of work that will inform the Tender information to enable contractors to bid in 2024: an exciting time to enhance St. Christopher’s Church for current parishioners and future generations.

Robin Leveridge,

Leader of St. Christopher's Church Buildings & Grounds Committee

St Michael’s Buildings & Grounds Committee

The work of the St Michael’s Building and Grounds Team has been largely concentrated on ensuring that our £25k Legacy funds are spent wisely. There were three main repair issues that were dealt with during the year.

Pipe work leak

A leak on the main heating pipe near the connection to the boiler feed was dealt with in February by Plumbing Solutions Plus, a local firm, for £715 rather than the Taunton firm who quoted over £2k.

Tower roof repair

Mike White Ltd did this repair in March at a cost of £772 + VAT

Shed repair Paul Dixon, a local craftsman fitted new doors to our shed in July.

Legacy Projects

For project management purposes we have allocated the legacies as follows:

Installation of Audio Visual equipment (Legacy - £10k) This work was completed in July and the system became operational immediately

New churchyard path to Remembrance Garden (Legacy - £5k) Complicated negotiations have taken place over the requirements, with the result Chedburn Codd Architects have done the specification work and a planning application has been dealt with and quotations obtained.

N.B. March 2024 update: the DAC has granted permission subject to the usual notifications and a contractor has been selected.

Completing the North Aisle project (Legacy- £10k)

This project has been subject to delay due to objections being raised by the DAC over pew removal. Chedburn Codd Architects are working with us on a solution to this problem. N.B. March 2024 update: a meeting with the DAC has been arranged for May 2[nd] 2024)

Ged Keele - Secretary of B & G committee

St Mary’s Churchyard Team

We are a group who meet regularly when the weather allows and the spirit is keen. Some of us wander up for the odd hour in the week as well.

Our activities cover the following:

laurel lopping, hedge and bramble control, weeding, digging and planting, rockery maintenance, path clearing and edging,

and when needed, if the wind is in a northerly direction, we make bonfires!

Yes, it’s good exercise with plenty of space for social distancing, so why not come along and join the fun?

Please contact Carole in the Church Office if you can help in any way.

01278 769082

St Michael’s Church

Fundraising Report 2023

The fundraising year began with Easter Teas when we opened the church and the churchyard in the afternoon. The weather was changeable, but we put the tables outside and the rain held off: we raised £174.

Coronation Weekend – Drawing on our experience with the Arts and Crafts Festival in 2022 we set up a major exhibition in the church which we called ‘A Celebration of Nature’ to fit in with our new King’s interests in nature and the environment. Quilts, a photographic exhibition built around some excellent photos of nature and other handicrafts were exhibited to illustrate the theme. There was a competition to produce the best May Tray Coronation Garden, which was sponsored by Sanders Garden Centre. The All Sorts Choir and on Monday and David Filmer was on hand to distribute copies of the 2019 SOS Ceiling Appeal book. The event raised £506.

Brent Knoll Fete cake and plant stall - We held our usual cake and plant stalls at the fete in June. Both raised nearly £300. The icing on the cake, as far as our fundraising was concerned was that we ran a barbecue that ran up a profit of £600. August Teas were held on two Sundays, and we were lucky with the weather on each occasion, raising £300 overall.

Following the August Teas we handed over responsibility for fundraising to Mike and Margaret Smith. They organised two very successful events in the run up to Christmas.

Ged & Rosemary Keele

In September a new ‘Fun in Fundraising’ group was formed, as Ged has stepped down to a lesser key role, to continue to organise fundraising events for much needed funds, both for St Michael’s and also for The Parish of Three Saints.

Our first event was a well attended Christmas Craft Fayre in the Parish Hall in partnership with the Community Shop.

The following weekend we held a successful Christmas Tree Festival in St Michael’s: this saw a wonderful display of 46 trees of all sorts and sizes.

Both events raised around £600 each.

Future events in 2024 will include a May Fayre, the usual plant and cake stalls at the village fete as well as the BBQ, a lunchtime event in September and repeats of the Christmas Craft Fayre and Christmas Tree Festivals. We are also producing a new cookbook.

Mike Smith & Team

St Michael’s Christmas Tree Festival

Our Local Schools

Brent Knoll Primary School

East Brent C of E Academy

Lympsham C of E Academy

The pupils at all three local schools continue to attend Services over the year, with the schools devising and leading some of their own services, which allowed the children to really participate.

Safeguarding

Safeguarding in the Church community (i.e. making our churches a safe haven for children, young people and vulnerable adults) is everyone’s responsibility. Safeguarding is all about protection from abuse, neglect, harm or being exploited.

The policy for our three churches and the Office is in accordance with the Church of England House of Bishops’ Document & Diocesan Guidelines.

The PCC also reviews our policy regularly as it is included on our meeting Agenda. Regular training is given to PCC members.

As always it is important for us all to remain alert and, if anyone is concerned about anything, they need to let the Safeguarding Officer or a representative of the PCC know.

Our main aim, because we are all God's children, is to provide a safe environment not only in each of our churches, but also in our communities. Our Pastoral Care Teams have all completed training for this and the register is regularly updated when changes are necessary: this means that each church and all our activities are well covered.

A Safeguarding display is available in each building with explanatory pages.

Our Safeguarding Officer is Ginnie Soffe.

If you have any concerns, contact Ginnie through the Church Office

‘The Church of England is called to share the good news of God’s salvation through Jesus Christ.

The life of our communities and institutions is integral to how we address this task. The good news speaks of welcome for all, with a particular regard for those who are most vulnerable, into a community where the value and dignity of every human being is affirmed and those in positions of responsibility and authority are truly trustworthy.

Being faithful to our call to share the gospel therefore compels us to take with the utmost seriousness the challenge of preventing abuse from happening and responding well where it has.’

From ‘Promoting a Safer Church’,

The Church of England’s Safeguarding Policy Statement

Administration and Structure

Geographically the Parish of Three Saints:

is constituted of the following villages and hamlets: Brent Knoll, East Brent, Eastertown, Edingworth, Lympsham and Rooksbridge in Somerset
has three parish church buildings: St Michael’s Church in Brent Knoll, St Mary the Blessed Virgin Church in East Brent and St Christopher’s Church in Lympsham plus a Church Office in East Brent
is in the Diocese of Bath & Wells, a member of the Church of England

Correspondence address

The Church Office, Church Road, East Brent, office.tpots@gmail.com 01278 769082 Somerset TA9 4HZ

Parish Staff

Incumbent (Rector) Curate

Reverend Kevin Wright (Retired October 2023) Reverend Neil Biddiscombe

Churchwardens

St Michael’s Church, Brent Knoll

St Mary the Blessed Virgin Church, East Brent

St Christopher’s Church, Lympsham

Mike Smith Frances James (Warden Emeritus)

Dot Coles Victoria Daintree

Parish Administrator PCC Treasurer PCC Secretary Safeguarding Officer

Carole Carter Victoria Daintree Carole Carter Ginnie Soffe

External Organisations Inspecting Architect:

George Chedburn Chedburn Codd Bradford-on-Avon Wiltshire BA14 6RL

Charity Commission

The PCC , The Parish Of Three Saints is now a Registered Charity with the Charity Commission. Registration Number 1188593 Financial Organisations specific to the Parish:

CHURCH LIFE

CAF Bank Ltd

25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ

HERITAGE

St Christopher’s Church CAF Bank Ltd 25 Kings Hill Ave, St Mary’s Church Kings Hill, West Malling, Kent. St Michael’s Church

Friends of St Michael’s Trust

CCLA, Senator House,85 Queen Victoria Street, London, EC4V 4ET

PCC Membership as at December 2023

*Ex-officio*		Position	Term/Expiry
*Rector*	Reverend Kevin Wright	Chairperson	Retired October 2023
Curate	Reverend
	Neil Biddiscombe
*Churchwardens*
*Brent Knoll*	Mike Smith		Annual
	Frances James		Warden Emeritus
*East Brent*	Dot Coles		Annual
*Lympsham*	Victoria Daintree		Annual
*Deanery Synod*	Sarah McClean		3 year term /2026
*Representatives*	Dot Coles
*Elected Members*
	Pauline Chadwick		3 year term / 2026
	Sarah Cole		3 year term / 2026
	Dot Coles		3 year term / 2026
	James Counsell	Vice-Chair	3 year term / 2026
	Maggie Gardiner		3 year term / 2026
	Tim Hannah		3 year term / 2026
	Gwen Hatton		3 year term / 2024
	Sarah McClean		3 year term / 2026
	Peter Spalton		3 year term / 2026
	…………………….	………………………….	……………………….
*……………………...*
*Co-opted*	Victoria Daintree	Treasurer	Annual
	Carole Carter	Parish Administrator &	Employed
		PCC Secretary	Annual
	Carole Carter	Electoral Roll Officer	Annual
	Robin Leveridge	Donations & Gift Aid	Annual
		Coordinator

Structure, Governance and Management

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
Each elected PCC member is encouraged to be a member of one of the PCC Teams. Ex-officio members (excluding Deanery Synod Representatives) may sit on any Team.
Non-PCC members invited to join PCC Teams are co-opted members. They are invited to join because of the gifts and expertise they have. Their term on a Team might be short-term (for example, the duration of a particular project) or long-term.

Objectives and Activities

The Parish of Three Saints PCC has the responsibility of co-operating with the incumbent, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical (as expressed in the Parochial Church Councils (Powers) Measure 1956 No.3 4 and 5 Eliz 2).
It also has maintenance responsibilities for the three church buildings, St Christopher’s, Lympsham, St Mary the Blessed Virgin, East Brent, St Michael’s, Brent Knoll and also for the Church Office in East Brent.

Changes to the Parish Electoral Roll in 2023;

The Electoral Roll at the end of the 2022 103 Total at the end of 2023 105

Number of Baptisms, Weddings and Funerals for the Parish

	Parish Total for 2023
Baptisms	6
Weddings	3
Funerals	33

Who’s Who as at December 2023

Rector- Reverend Kevin Wright - Retired October 2023

The Rectory, East Brent, Highbridge, Somerset TA9 4DQ

Curate- Reverend Neil Biddiscombe curate.tpots@gmail.com

01278 769082

Worship, Mission and Evangelism

Rector, Reverend Kevin Wright and Curate, Reverend Neil Biddiscombe,

Lay Worship Assistants: Chris Wright , Kate Wilford,

Deanery Synod:

Dot Coles & Sarah McClean

Diocesan Synod: Chris Wright

Pastoral Care Team

Ginnie Soffe, Dot Coles, Tim Hannah, Jane Hannah, Margaret Smith, Carla Searle, Sarah McClean.

Lay Pastoral Assistants

Ginnie Soffe, Dot Coles, Tim Hannah, Jane Hannah, Margaret Smith, Carla Searle , Sarah McClean.

Buildings and Grounds Teams

Robin Leveridge, Victoria Daintree, Robin Hoare, Dot Coles, Carole Carter,

(Project help, Tim Hannah) Ged Keele, Mike Smith, Tony Gilbert, and Reverend Kevin Wright

Finance Team:

Victoria Daintree Robin Leveridge, Ged Keele, Carole Carter and Reverend Kevin Wright

Fundraising Chair of Teams

St Christopher’s: James Counsell/Victoria Daintree St Mary’s: Dot Coles/ Carole Carter St Michael’s: Ged Keele/ Mike Smith

Friends of St Michael’s Ged Keele

Organist: Pauline Chadwick

Website: www.theparishofthreesaints.org.uk

E-Mail: office.tpots@gmail.com

Church Office, Church Road, East Brent, Somerset, TA9 4HZ 01278 769082

Independent Examination of The Parish of Three Saints 2023 Annual Accounts

Prepared by John Leddy

24 February 2024

INDEPENDENT EXAMINATION OF THE PARISH OF THREE SAINTS 2023 ANNUAL ACCOUNTS

DOCUMENT INFORMATION

Document Title:	Independent Examination of The Parish of Three Saints 2023 Annual Accounts
Report Version No:	1
Reference:	Leddy/IE/TPOTS
Produced by:	John Leddy 5 Cedarn Court Manor Gardens Kewstoke Weston super Mare North Somerset BS22 9XU
Telephone:	07863554902
Email:	John_leddy@btinternet.com
Distribution Action:	Trustees of The Parish of Three Saints,WorkingPapers

DOCUMENT AUTHORISATION

Document Authoriser:	John Leddy
Date Authorised:	24 February 2024
Document Author:	John Leddy	Independent Examiner
Report Quality Review Panel:

INDEPENDENT EXAMINATION OF THE PARISH OF THREE SAINTS 2023 ANNUAL ACCOUNTS

Subject	Page	Paragraph
Introduction	1	1
Background	1	2 – 7
Aim	1	8
Approach	1 – 2	9 – 11
Findings	2	12 – 14
Recommendations	2	15
Conclusion	2	16

iii

Intentionally Blank iv

INDEPENDENT EXAMINATION OF THE PARISH OF THREE SAINTS 2023 ANNUAL ACCOUNTS

Introduction

This report has been prepared by John Leddy on behalf of the Trustees of The Parish of Three Saints who are the sponsor, and to whom any queries should be addressed.

Background

In the medieval period there were three separate parishes for the villages of South Brent, Brentmarshe and Lymplesham, and each had a significant church. By the end of the nineteenth century the villages became known as Brent Knoll, East Brent and Lympsham respectively. During the 1970’s the Parishes were brought together to operate as a Benefice served by a single priest. In 2011 a decision was made to form a single Parish and The Parish of Three Saints came into being in 2012.
The Parish includes the churches of St Mary’s East Brent, St Michael’s, Brent Knoll and St Christopher’s in Lympsham. The new Parish has a population of 3,400, which is concentrated in the villages of Brent Knoll, East Brent, Lympsham and Rooksbridge. Since the days of the Benefice Sunday services have been held in rotation at the three Parish churches. This practice continues in The Parish of Three Saints.
Brent Knoll, formerly known as South Brent, is a village and civil parish in the Sedgemoor district of the county of Somerset, in the south west of England. It is an attractive village which clings round the western slopes of the Knoll, a hill that dominates the low surrounding landscape of the Somerset levels.
East Brent is a village and civil parish, on the eastern edge of Brent Knoll, close to the M5 motorway, 5 miles (8 km) west of Axbridge, in the Sedgemoor district of the county of Somerset, in the south-west of England. The parish includes the hamlets of Rooksbridge, where the A38 road crosses the Mark Yeo and Edingworth.
Lympsham is a village and civil parish six miles west of Axbridge and six miles south-east of Weston-super-Mare, close to the River Axe in Somerset, England. The parish includes the hamlet of Wick.
The Parish of Three Saints presently has a church membership of 103 and is rated category C for the purposes of Parish Share of the Common Fund. The Parish comes under the Axbridge Deanery and the Diocese of Bath and Wells. As its combined income is above £100,000 the Parish is registered as a Charity[1] with the Charity Commission.

Aim

John Leddy is to conduct the Independent Examination (IE) of The Parish of Three Saints accounts for the year ending 31 December 2023.

Approach

Eligibility to examine the accounts and conduct an IE was confirmed.
The Parish of Three Saints Annual Accounts for the period 1[st] January to 31[st ] December 2023 were examined in accordance with Charity Commission (CC) guidance, details are at Annex A. Additional investigations were conducted where necessary and supporting documentation for the operation of the funds requested if required.

1 Charity Registration Number: 1188593

As part of the examination discussions were held with the Parish Treasurer to ascertain answers to the CC Directions.

Findings

Examination of the annual report confirmed that the gross income of The Parish of Three Saints did not exceed £1 million[2] and the aggregate value of assets (before deduction of liabilities) did not exceed £3.26 million. In addition to the upper threshold, the Gross Income was above the £25,000[3] lower threshold set for an IE rather, than Audit, to be carried out. Fund Balances are:

Table 1 – The Parish of Three Saints Account Balances

Serial	Fund	Gross Income (£)	Gross Assets (£)
(a)	(b)	(c)	(d)
1	TheParishof Three Saints	89,350	230,894

The Gross Income of the Charity is below £250,000 which means that the accounts could be prepared on a Receipts and Payment basis. On inspection of the Charity accounts the Trustees have elected to prepare their Accounts using this method. The Bath & Wells DBF R&P Cashbook is utilised.
Points from Last Year’s Review . Last year’s IE Report was reviewed. On inspection of that Report no observations were outstanding.

Additional Observations. The Independent Examiners report is a statement to confirm that the Charity is operating within the accounting and governance tolerances set by the CC. In conducting the IE I have the following observations to report.

a. The Parish does not produce a Trustees Annual Report in line with CC Direction 12. However, a Treasurer’s Financial Review has been completed and evidenced.

Recommendations

It is recommended that;

a. The Parish investigate producing a Trustees Annual Report incorporating the Annual Accounts. An example Trustees Annual Report can be found on the Charity Commission website.

Conclusion

The Parish of Three Saints has received an unqualified report which can be found at Enclosure 1.

Annex:

A. The Charity Commission’s Directions on the IE of Charity Accounts.

Enclosure:

IE Report for 1 Jan to 31 Dec 23 – The Parish of Three Saints.

2 Charities Act 2011 Chapter 3 Section 144(1).

3 Charities Act 2011 Chapter 3 Section 145(1).

Annex A to Leddy/IE/TPOTS Dated 24 February 24

THE CHARITY COMMISSIONS DIRECTIONS ON INDEPENDENT EXAMINATION OF CHARITY ACCOUNTS

The CC produce an examiners’ guide to IE of Charity Accounts. It is specifically written for independent examiners and explains their role and duties in examining the accounts of a charity. In accordance with Section E of the guidance the 13 specific directions and how they were addressed are as follows:
a. Examination and accounting thresholds . The annual report for the period 1 Jan – 31 Dec 23 was examined to confirm IE thresholds[4] had not been breached.

b. Conflicts of Interest . The examiner was not influenced or perceived to be influenced in any way as he did not have any close personal relationships with the Trustees, was not a major donor to the Trust, did not have any control of funds and was not involved in the day to day running of the Trust.

c. Documentation . Working papers were examined and evident. All procedures carried out and any matters arising to support conclusions reached or statements provided in the report have been documented.

d. Understanding the charity . Detailed briefs and free access to all charity documentation ensured a full understanding of the charity’s constitution, organisation, accounting systems, activities and nature of its assets, liabilities, incoming resources and application of resources.

e. Accounting records . The charity accounting records have been subject to a review and appear complete and consistent with statutory requirements.

f. Comparison with accounting records . A comparison of the charity’s accounts with the accounting records in sufficient detail was carried out which provides a reasonable basis to decide that the accounts are consistent.

g. Accruals Basis Checks . As the Accounts of The Parish of Three Saints are prepared on a Receipts and Payments basis this section is not relevant.

h. Accounting policies, estimates and judgements . Reviewed the accounting policies adopted and consider their consistency with the SORP and their appropriateness to the activities of the charity.

i. Financial circumstances and Going Concern . The examiner checked whether the Trustees have considered the financial circumstances of the Charity at the end of the reporting period and have made an assessment of the Charities position as a going concern when approving the Accounts.

j. Form and Content of the Accounts . The examiner carried out procedures as considered necessary to provide a reasonable basis on which to conclude whether or not the accounts have been properly prepared. The examiner checked that they can lawfully prepare Receipts and Payments Accounts, that all accounting statements are present, and the funds of the Charity can be correctly identified.

4 Gross income greater than £0.025 and not to exceed £0.25M for receipts and payments, gross income not to exceed £1.0M and the aggregate value of assets should not exceed £3.26M otherwise a full audit is required.

A-1

k. Analytical Review . The examiner carried out an analytical review of the current accounts to identify if any entries required further explanation or evidence. The 2023 Accounts were compared with the 2022 Accounts to see if any material changes could be identified.

l. Compare the Trustees Annual Report with the Accounts . The Trustees have not prepared a Trustees Annual Report, which incorporates their Accounts. The Treasurer has prepared a Financial Report for the APCM.

m. Examiner’s report . The IE report can be found at Enclosures 1.

A-2

Enclosure 1 to Leddy/IE/TPOTS Dated 24 February 24

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE PARISH OF THREE SAINTS

I report on the accounts of The Parish of Three Saints for the 12 months ended 31[st] December 2023, which are set on pages 1 to 2.

Respective responsibilities of trustees and independent examiner

As trustees of the charity, the members of The Parish of Three Saints are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an IE is needed. The Charity is preparing Receipts and Payments Accounts, and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants (CIMA).

Having satisfied myself that the charity is not subject to audit and is eligible for IE, it is my responsibility to:

Examine the accounts under section 145 of the 2011 Charities Act;
To follow the procedures laid down in the general Directions given by the CC under section
145(5)(b) of the 2011 Charities Act; and
State whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the CC. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s unqualified statement

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

a. Accounting records were not kept in respect of the Parish as required by section 130 of the 2011 Act; or b. The accounts do not accord with those records.
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.

John Leddy FCMA CGMA CPFA 5 Cedarn Court

Manor Gardens

Kewstoke Weston super Mare BS22 9XU

John Leddy

John Leddy 24[th] February 2024

Independent Examination of The Parish of Three Saints 2023 Annual Accounts

Prepared by John Leddy

24 February 2024

INDEPENDENT EXAMINATION OF THE PARISH OF THREE SAINTS 2023 ANNUAL ACCOUNTS

DOCUMENT INFORMATION

Document Title:	Independent Examination of The Parish of Three Saints 2023 Annual Accounts
Report Version No:	1
Reference:	Leddy/IE/TPOTS
Produced by:	John Leddy 5 Cedarn Court Manor Gardens Kewstoke Weston super Mare North Somerset BS22 9XU
Telephone:	07863554902
Email:	John_leddy@btinternet.com
Distribution Action:	Trustees of The Parish of Three Saints,WorkingPapers

DOCUMENT AUTHORISATION

Document Authoriser:	John Leddy
Date Authorised:	24 February 2024
Document Author:	John Leddy	Independent Examiner
Report Quality Review Panel:

INDEPENDENT EXAMINATION OF THE PARISH OF THREE SAINTS 2023 ANNUAL ACCOUNTS

Subject	Page	Paragraph
Introduction	1	1
Background	1	2 – 7
Aim	1	8
Approach	1 – 2	9 – 11
Findings	2	12 – 14
Recommendations	2	15
Conclusion	2	16

iii

Intentionally Blank iv

INDEPENDENT EXAMINATION OF THE PARISH OF THREE SAINTS 2023 ANNUAL ACCOUNTS

Introduction

This report has been prepared by John Leddy on behalf of the Trustees of The Parish of Three Saints who are the sponsor, and to whom any queries should be addressed.

Background

In the medieval period there were three separate parishes for the villages of South Brent, Brentmarshe and Lymplesham, and each had a significant church. By the end of the nineteenth century the villages became known as Brent Knoll, East Brent and Lympsham respectively. During the 1970’s the Parishes were brought together to operate as a Benefice served by a single priest. In 2011 a decision was made to form a single Parish and The Parish of Three Saints came into being in 2012.
The Parish includes the churches of St Mary’s East Brent, St Michael’s, Brent Knoll and St Christopher’s in Lympsham. The new Parish has a population of 3,400, which is concentrated in the villages of Brent Knoll, East Brent, Lympsham and Rooksbridge. Since the days of the Benefice Sunday services have been held in rotation at the three Parish churches. This practice continues in The Parish of Three Saints.
Brent Knoll, formerly known as South Brent, is a village and civil parish in the Sedgemoor district of the county of Somerset, in the south west of England. It is an attractive village which clings round the western slopes of the Knoll, a hill that dominates the low surrounding landscape of the Somerset levels.
East Brent is a village and civil parish, on the eastern edge of Brent Knoll, close to the M5 motorway, 5 miles (8 km) west of Axbridge, in the Sedgemoor district of the county of Somerset, in the south-west of England. The parish includes the hamlets of Rooksbridge, where the A38 road crosses the Mark Yeo and Edingworth.
Lympsham is a village and civil parish six miles west of Axbridge and six miles south-east of Weston-super-Mare, close to the River Axe in Somerset, England. The parish includes the hamlet of Wick.
The Parish of Three Saints presently has a church membership of 103 and is rated category C for the purposes of Parish Share of the Common Fund. The Parish comes under the Axbridge Deanery and the Diocese of Bath and Wells. As its combined income is above £100,000 the Parish is registered as a Charity[1] with the Charity Commission.

Aim

John Leddy is to conduct the Independent Examination (IE) of The Parish of Three Saints accounts for the year ending 31 December 2023.

Approach

Eligibility to examine the accounts and conduct an IE was confirmed.
The Parish of Three Saints Annual Accounts for the period 1[st] January to 31[st ] December 2023 were examined in accordance with Charity Commission (CC) guidance, details are at Annex A. Additional investigations were conducted where necessary and supporting documentation for the operation of the funds requested if required.

1 Charity Registration Number: 1188593

As part of the examination discussions were held with the Parish Treasurer to ascertain answers to the CC Directions.

Findings

Examination of the annual report confirmed that the gross income of The Parish of Three Saints did not exceed £1 million[2] and the aggregate value of assets (before deduction of liabilities) did not exceed £3.26 million. In addition to the upper threshold, the Gross Income was above the £25,000[3] lower threshold set for an IE rather, than Audit, to be carried out. Fund Balances are:

Table 1 – The Parish of Three Saints Account Balances

Serial	Fund	Gross Income (£)	Gross Assets (£)
(a)	(b)	(c)	(d)
1	TheParishof Three Saints	89,350	230,894

The Gross Income of the Charity is below £250,000 which means that the accounts could be prepared on a Receipts and Payment basis. On inspection of the Charity accounts the Trustees have elected to prepare their Accounts using this method. The Bath & Wells DBF R&P Cashbook is utilised.
Points from Last Year’s Review . Last year’s IE Report was reviewed. On inspection of that Report no observations were outstanding.

a. The Parish does not produce a Trustees Annual Report in line with CC Direction 12. However, a Treasurer’s Financial Review has been completed and evidenced.

Recommendations

It is recommended that;

a. The Parish investigate producing a Trustees Annual Report incorporating the Annual Accounts. An example Trustees Annual Report can be found on the Charity Commission website.

Conclusion

The Parish of Three Saints has received an unqualified report which can be found at Enclosure 1.

Annex:

A. The Charity Commission’s Directions on the IE of Charity Accounts.

Enclosure:

IE Report for 1 Jan to 31 Dec 23 – The Parish of Three Saints.

2 Charities Act 2011 Chapter 3 Section 144(1).

3 Charities Act 2011 Chapter 3 Section 145(1).

Annex A to Leddy/IE/TPOTS Dated 24 February 24

THE CHARITY COMMISSIONS DIRECTIONS ON INDEPENDENT EXAMINATION OF CHARITY ACCOUNTS

The CC produce an examiners’ guide to IE of Charity Accounts. It is specifically written for independent examiners and explains their role and duties in examining the accounts of a charity. In accordance with Section E of the guidance the 13 specific directions and how they were addressed are as follows:
a. Examination and accounting thresholds . The annual report for the period 1 Jan – 31 Dec 23 was examined to confirm IE thresholds[4] had not been breached.

e. Accounting records . The charity accounting records have been subject to a review and appear complete and consistent with statutory requirements.

g. Accruals Basis Checks . As the Accounts of The Parish of Three Saints are prepared on a Receipts and Payments basis this section is not relevant.

4 Gross income greater than £0.025 and not to exceed £0.25M for receipts and payments, gross income not to exceed £1.0M and the aggregate value of assets should not exceed £3.26M otherwise a full audit is required.

A-1

m. Examiner’s report . The IE report can be found at Enclosures 1.

A-2

Enclosure 1 to Leddy/IE/TPOTS Dated 24 February 24

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE PARISH OF THREE SAINTS

I report on the accounts of The Parish of Three Saints for the 12 months ended 31[st] December 2023, which are set on pages 1 to 2.

Respective responsibilities of trustees and independent examiner

Having satisfied myself that the charity is not subject to audit and is eligible for IE, it is my responsibility to:

Examine the accounts under section 145 of the 2011 Charities Act;
To follow the procedures laid down in the general Directions given by the CC under section
145(5)(b) of the 2011 Charities Act; and
State whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

Independent Examiner’s unqualified statement

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

a. Accounting records were not kept in respect of the Parish as required by section 130 of the 2011 Act; or b. The accounts do not accord with those records.
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.

John Leddy FCMA CGMA CPFA 5 Cedarn Court

Manor Gardens

Kewstoke Weston super Mare BS22 9XU

John Leddy

John Leddy 24[th] February 2024