ST MARGARET’S HORSMONDEN PAROCHIAL CHURCH COUNCIL
Trustees’ Report and Accounts for the Year Ended 31 December 2024
ST MARGARET'S HORSMONDEN PCC
Report of the PCC for the year ended 31 December 2024
Status and Administration
St Margaret's Horsmonden Parochial Church Council was registered with the Charity Commission in England & Wales during 2020 under charity registration number 1188677, in accordance with the Parochial Church Council Powers Measure (1956), as amended, and the Church Representation Rules that came into effect on 2 January 1956.
Charitable Objects
Promoting, in the Ecclesiastical Parish of Horsmonden, the whole mission of the Church.
Officers & Key Management Personnel
MEMBERS OF THE PAROCHIAL CHURCH COUNCIL DURING 2024
Roger Marsh, ex officio, Churchwarden, Lay Chair, re-elected 24 April 2024
Pat Morkane, ex officio, Churchwarden, re-elected 24 April 2024 Bob Norton Deputy Churchwarden, re-elected 24 April 2024 Dave Bell (co-opted 28 April 2024) Sue Huzzey (re-elected 24 April 2024) Angie Jenkins (resigned March 2024) Sara Kovach Clark (resigned March 2024) Nikki McVeagh (re-elected 24 April 2024) Diane Springett (elected 24 Aril 2024)
REPRESENTATIVES ON THE DEANERY SYNOD
Sara Kovac Clark (resigned March 2024)
Sue Huzzey (previously co-opted, elected 24 April 2024)
OTHER PERSONNEL SUPPORTING THE PCC
Treasurer: Steve Jones Bookkeeper: Gerry Hughes Gift Aid Secretary: Janet Norton Parish Administrator: Miranda Hungerford Parish Safeguarding Officer: Miranda Hungerford Electoral Roll Officer: Janet Norton PCC Minutes Secretary: Jan Cobley Independent Examiner of the Accounts: Martin Cobley
- BUILDING COMMITTEE: Nick Gerard Pearse (Chair), Churchwardens, Angie Jenkins (to March 2024), Eric Dixon, Martin Cobley
QUINQUENNIAL INSPECTOR AND BUILDING CONSULTANT
Thomas Ford & Partners Ltd.
Trustees' Statement
The PCC held 10 regular meetings during the year, with average attendance of 85%. It also passed two resolutions by email circulation and one WhatsApp resolution (to co-opt Dave Bell onto the PCC).
The Annual Parochial Church meeting was held on 24 April 2024.
The PCC held a meeting with parishioners on 7 April to discuss options for an incumbent.
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During the course of the year, an updated Parish Profile was produced, structured to introduce potentially interested applicants to Horsmonden and, more particularly, to St Margaret’s.
Word of mouth as well as advertising are used to try to find candidates, albeit the final approval can only be given by our Bishop. Despite best efforts, the year closed without any success in the process, so another advertisement has been produced and is being placed in appropriate publications in early 2025.
Patterns of Worship
The time of the Sunday service at St Margaret’s was changed from 9.30 to 10.00 am in February and the Informal Service was renamed “Worship for All.
The pattern of services since then has been
1st Sunday 10 am Holy Communion, Book of Common Prayer 2nd Sunday 10 am Worship for All 3rd Sunday 10 am Holy Communion, Common Worship 4th Sunday 10 am Informal Service
Joint Cluster Services are held on 5th Sundays, rotating round the four parishes of the cluster.
We held a joint service with the Methodists in the marquee on the village green as part of the village Summer Festival.
On Good Friday, the Bishop of Rochester led a joint service with the Methodists and the other churches in the cluster on the Village Green.
A special service on 6 April remembering those who have departed – “Time to Remember” – was combined with the rededication of the refurbished Garden of Remembrance.
On Remembrance Sunday, a joint service with the Methodists, led by the Area Dean was held at the Village War Memorial.
Christmas services included the annual Carol Service on 22 December, a Nativity Service and Midnight Communion on Christmas Eve, and a morning service on Christmas Day.
All services in the church are streamed live on a dedicated YouTube channel.
In addition to formal worship, the informal monthly “Well@5” has been held in the Social Club and a monthly “Prayer and Praise” meeting in the church hall.
During the year there were five weddings, one baptism, four funerals, five burials of ashes and a further two funerals at the crematorium.
Pastoral Support
Pastoral support is provided through informal networks, including not only personal contacts and visits, but also the much frequented “St M’s C” WhatsApp Group. Three Home Groups meet fortnightly in people’s homes for bible study and prayer, and a twice a month Coffee Morning is held in the Social Club.
Youth and Children’s Ministry
Playtime – a gathering of toddlers with their parents, grandparents, carers and minders – is held in the church hall on Thursdays in term-time and continues to be successful and much-appreciated. Woodland Connect for young people is held on the first Sunday of the month in the woods off Haymans Hill (or in the church hall when wet). A Youth Club was started in 2024 with some initial support from the YMCA and has proved very popular.
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Buildings & Churchyard
The major project to build an extension with kitchen and toilets and to create an inner glass porch to the west door began in late 2023 and was completed during 2024. A special opening tea party was held on 13 October to mark its conclusion.
The additional storage within the church has allowed some decluttering of the interior, in particular the refurbishment of the St Peter ad Vincula Chapel which can now be used for prayer ministry.
The Garden of Remembrance was refurbished with support from villagers and was rededicated at a special service on 6 April.
Besides regular general maintenance of the building, the roof requires some attention to prevent a leak that arises when there is particularly heavy rain and the wind is in a certain quarter.
The Churchwardens confirm that, otherwise, the internal fabric of the church, the fixtures and fittings and the physical assets, including the silver, are in good order and remain safe and sound.
Financial Review
2024 was a very busy and complex year financially, despite St Margaret’s spending the whole year in vacancy. The two key areas of activity related to the general fund, which covers the income and expenditure requirements for maintaining ongoing activities, churchyard and building maintenance; and the major financial commitment for the toilet and kitchen building project.
General Fund
Income
Most notable with regard to income has been the reduction in Direct Giving (those donating via standing order). In 2023 income was £54,848 but this reduced by 14% in 2024 to £47,448. It is anticipated that giving will reduce further in 2025 to £41,000, a further 11% reduction from 2023 levels. There has been a corresponding reduction in the level of tax recovered through GiftAid.
During the year, funds flowing through bank accounts exceeded £100,000 so we started to incur bank charges. To offset this, reserve funds of £40,000 were invested in an interest bearing liquidity manager 35 day notice account: the interest of £1,195 (note 2c) has been more than sufficient to cover bank charges and generate some income.
Income from weddings and funerals in 2024 was £3,852, down from £6,237 in 2023. During an interregnum, however, the PCC retains the Diocesan share of fees, which are held in a Sequestration account and used to pay Clergy who have taken services. The retained fees have proved adequate to meet these costs.
Expenditure
The PCC decided that, for 2024, the Parish Offer paid to the Diocese would cover the regular parish contribution to meet Diocesan costs, plus an amount for a House for Duty incumbent. The total was £14,745 less than our 2023 offer when, for half the year, we had 40% of a full time equivalent vicar.
Whilst the Rectory remains empty, there is an exemption from Council Tax. This applied from 1 November 2023 and a refund, plus interest, of £3,504.20 was received from TWBC in November 2024. It should be noted that part of this refund related to 2023.
Towards the end of 2023 the PCC decided to retain the services of an Informal Worship Leader for 2.5 days a week, at a cost of £12,539 per annum, to provide much needed support for services and other church activities in the absence of clergy in the parish. The Wardens agreed that the portion of the cost attributable to children’s ministry should be met from the Chun Fund, an endowment fund established for this purpose which they control. The amount of £2,160 was paid in early 2025 and is included under Debtors in the accounts. These arrangements will be reviewed on the appointment of a new incumbent.
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Building Project
The building of the toilet and kitchen extension, a path between the north and west doors, an internal glazed porch to the west door and cupboards in the base of the tower, was finished towards the end of 2024.
This has been a complex and challenging project with a lot of effort required to monitor the work and invoicing, and to ensure there were sufficient funds to pay invoices as they fell due.
The final account showed a price of £338,297.68 plus VAT, the majority of which has now been paid along with a further £59,872 plus VAT of professional and other fees. During 2024, ten claims were submitted to the Listed Places of Worship grant scheme, to recover 90.9% of the VAT charged. The ineligible 9.1% of the VAT amounted to £7,246.67 making a total project cost of £405,416.35.
Following final inspections and practical completion, final accounts were provided by our Architects in early 2025 and half of the 5% retention fee payable at that point became due. As at the beginning of 2025, there was sufficient in the Restricted Buildings Fund to cover final invoices and this half of the retention fee. The other half – a further c£8,500 – will be due in early 2026.
The funding for the project has come from a number of sources including personal donations, plus GiftAid where available, grants from a number of funds, and fundraising events. It has been a huge effort involving the whole community of Horsmonden and with the help of external grants, so I wish to record my thanks to those involved in making what had been a dream for decades become a reality.
Steve Jones Treasurer
Approved by the Parochial Church Council on 15 April 2025 and signed on its behalf by
Roger Marsh, Churchwarden and Lay Chair, St Margaret’s Horsmonden Parochial Church Council
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ST MARGARET'S HORSMONDEN PAROCHIAL CHURCH COUNCIL
ACCOUNTS FOR YEAR ENDED 31 DECEMBER 2024
PAROCHIAL CHURCH OF ST MARGARET'S HORSMONDEN
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2024
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | FUNDS | FUNDS | ||
| Notes | Funds | Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | £ | ||
| INCOME | ||||||
| Voluntary income | 2a | 69,665 | 0 | 164,541 | 234,206 | 151,025 |
| Activities for generating funds | 2b | 627 | 0 | 13,664 | 14,291 | 9,617 |
| Deposit interest | 2c | 1,195 | 155 | 843 | 2,193 | 146 |
| Church activities | 2d | 4,840 | 3,479 | 2,560 | 10,879 | 13,325 |
| Other income | 2e | 194 | 0 | 0 | 194 | 0 |
| Total Income | 76,521 | 3,634 | 181,609 | 261,764 | 174,113 | |
| EXPENDITURE | ||||||
| Church activities | 3a | 62,453 | 3,933 | 423,407 | 489,793 | 184,809 |
| Raising funds | 3b | 100 | 0 | 622 | 722 | 695 |
| Total Expenditure | 62,553 | 3,933 | 424,029 | 490,515 | 185,505 | |
| Net income/(expenditure) | 13,968 | (299) | (242,420) | (228,751) | (11,391) | |
| Transfers between funds | (5,925) | (3,551) | 9,477 | 0 | 0 | |
| Net movement in funds | 8,042 | (3,851) | (232,943) | (228,751) | (11,391) | |
| Total funds b/fwd at 1 January 2024 | 67,544 | 84,041 | 244,915 | 396,500 | 407,891 | |
| Total funds c/fwd at 31 December 2024 | 75,587 | 80,190 | 11,972 | 167,749 | 396,500 |
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PAROCHIAL CHURCH OF ST MARGARET'S HORSMONDEN
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2023 for comparative purposes
| TOTAL | |||||
|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | FUNDS | ||
| Notes | Funds | Funds | Funds | 2023 | |
| £ | £ | £ | £ | ||
| INCOME | |||||
| Voluntary income | 2a | 78,316 | 0 | 72,709 | 151,025 |
| Activities for generating funds | 2b | 552 | 0 | 9,065 | 9,617 |
| Deposit interest | 2c | 0 | 146 | 0 | 146 |
| Church activities | 2d | 7,520 | 4,884 | 921 | 13,325 |
| Other income | 2e | 0 | 0 | 0 | 0 |
| Total Income | 86,388 | 5,030 | 82,695 | 174,113 | |
| EXPENDITURE | |||||
| Church activities | 3a | 79,811 | 7,346 | 97,653 | 184,809 |
| Raising funds | 3b | 0 | 0 | 695 | 695 |
| Total Expenditure | 79,811 | 7,346 | 98,348 | 185,505 | |
| Net income/(expenditure) | 6,578 | (2,315) | (15,652) | (11,391) | |
| Transfers between funds | (5,747) | 5,600 | 147 | ||
| Net movement in funds | 831 | 3,285 | (15,505) | (11,391) | |
| Total funds b/fwd at 1 January 2023 | 66,714 | 80,756 | 260,422 | 407,891 | |
| Total funds c/fwd at 31 December 2023 | 67,544 | 84,041 | 244,915 | 396,500 |
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PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
BALANCE SHEET as at 31 December 2024
| Notes FIXED ASSETS Tangible fixed assets 5 Total Fixed Assets CURRENT ASSETS Debtors 7 Short term deposits Cash at bank and in hand Total Current Assets LIABILITIES Creditors-amounts falling due within 1 year 8a NET ASSETS PARISH FUNDS Unrestricted 9, 10 Designated 9, 10 Other Restricted Funds 9, 10 TOTAL FUNDS |
13,857 45,270 33,632 |
2024 2023 £ £ 75,000 75,000 |
|---|---|---|
| 75,000 75,000 3,265 7,471 310,774 92,759 321,510 (10) (10) |
||
| 167,749 396,500 |
||
| 75,587 67,544 80,190 84,041 11,972 244,915 |
||
| 167,749 396,500 |
Approved by the Parochial Church Council on 15 April 2025 and signed on its behalf by
Roger Marsh, Churchwarden and Lay Chair, St Margaret’s Horsmonden Parochial Church Coun
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PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024
1 ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared under the current Church Accounting Regulations and comply with the current Charities SORP and applicable accounting standard FRS 102.
a INCOME
Recognition of Income
This is included in the Statement of Financial Activities (SOFA) when the PCC becomes legally entitled to the benefit of use of the income, the benefit is quantifiable and probable.
Fundraising costs
Funds raised from events (eg Christmas Fair, theatre and musical events) are reported gross in the SOFA ie before any related costs have been deducted from the gross proceeds.
Grants and donations
These are included in the SOFA when any preconditions preventing their use by the PCC have been met. For collections and planned giving, this is when the funds are received.
Gift Aid Tax claims etc on cash donations
These are in included in the SOFA at the same time as the cash donations to which they relate.
Volunteer help
The value of any voluntary help received is not included in the Accounts but is described in the Trustees' Annual Report.
Church hall rental
This is recognised when received.
Investment income
The interest entitlement on the church repair fund and any interest-bearing bank accounts is recognised when received.
b EXPENDITURE AND LIABILITIES
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.
Grants
These are recognised in the accounts when a commitment has been made externally and there are no preconditions still to be met for entitlement to the grant that remain within the control of the PCC.
c ASSETS
Consecrated and benefice property
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(2) (a) and (c) of the Charities Act 2011, such assets are not capitalised in the financial statements.
Moveable church furnishings
These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case, the item is not capitalised but all items are included in the church's inventory in any case.
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PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
ASSETS (continued)
Depreciation
No depreciation is provided on the church hall as the currently estimated residual value is not less than its carrying value and the remaining useful life of the hall currently exceeds 50 years, so that any depreciation charge would be immaterial. An impairment review is carried out each year end and any resultant loss identified included in the expenditure for that year. There were no items in 2024 subect to depreciation.
Short term deposits
Include cash held on deposit with the CCLA Church of England Funds.
d FUNDS
Unrestricted funds
These include the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and that are therefore not included in its 'free reserves' as disclosed in the trustees' report.
Designated funds
Designated funds are funds that are earmarked by the PCC for a particular purpose, but can be redesignated and returned to general funds
Restricted funds
These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.
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PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
| 2 INCOME a Voluntary Income Direct giving Income tax recoverable Other donations Collections at all services Grants Legacies b Activities for Generating Funds Fundraising c Investment Income Deposit interest d Income from Church Activities Church hall lettings Weddings, funerals and memorial fees Parish News e Other Incoming Resources Miscellaneous TOTAL INCOME |
TOTAL TOTAL Unrestricted Designated Restricted FUNDS Unrestricted Designated Restricted FUNDS Funds Funds Funds 2024 Funds Funds Funds 2023 £ £ £ £ £ £ £ £ 47,448 2,140 49,588 54,848 54,848 13,016 7,795 20,811 14,697 2,198 16,894 3,813 34,599 38,412 5,294 15,068 20,361 4,388 4,388 3,478 3,478 120,007 120,007 55,244 55,244 1,000 1,000 200 200 |
|---|---|
| 69,665 0 164,541 234,206 78,316 0 72,709 151,025 |
|
| 627 0 13,664 14,291 552 0 9,065 9,617 |
|
| 1,195 155 843 2,193 0 146 0 146 |
|
| 988 988 1,283 1,283 3,852 2,560 6,412 6,237 921 7,158 3,479 3,479 4,884 4,884 |
|
| 4,840 3,479 2,560 10,879 7,520 4,884 921 13,325 |
|
| 194 0 0 194 0 0 0 0 |
|
| 76,521 3,634 181,609 261,764 86,388 5,030 82,695 174,113 |
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PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
3 EXPENDITURE
| a Church activities Missionary and charitable giving: Ministry: Parish Offer Rector expenses Rectory council tax/utilities Other ministry Church Running Expenses: Utilities Insurance Repairs and maintenance Churchyard maintenance Toilet hire Upkeep of services Parish administrator (see Note 4) General administration Church Hall Running Expenses: Utilities Repairs and maintenance Other expenditure: Parish News Outreach Refreshments Miscellaneous b Raising funds Fundraising Costs TOTAL EXPENDITURE |
TOTAL TOTAL Unrestricted Designated Restricted FUNDS Unrestricted Designated Restricted FUNDS Funds Funds Funds 2024 Funds Funds Funds 2023 £ £ £ £ £ £ £ £ 0 0 720 720 24,150 24,150 38,895 38,895 0 784 784 (365) 795 430 3,612 3,612 12,539 1,317 13,856 2,439 42 2,481 1,543 1,543 1,215 1,215 5,278 5,278 5,193 5,193 3,315 420,034 423,349 10,243 87,593 97,836 4,500 1,200 5,700 4,632 8,871 13,502 0 0 132 132 2,975 2,975 2,167 2,167 5,040 5,040 6,788 6,788 2,190 61 2,251 1,662 1,662 765 765 420 420 18 18 107 107 0 0 35 3,933 3,968 7,346 7,346 287 287 433 433 182 182 335 335 0 34 1,147 1,181 |
|---|---|
| 62,453 3,933 423,407 489,793 79,811 7,346 97,653 184,809 |
|
| 100 0 622 722 0 0 695 695 |
|
| 62,553 3,933 424,029 490,515 79,811 7,346 98,348 185,505 |
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PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
| 4 | STAFF COSTS | ||
|---|---|---|---|
| a | Wages and Salaries | TOTAL | TOTAL |
| FUNDS | FUNDS | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Parish Administrator | 0 | 0 |
The PCC shares a part-time administrator with Lamberhurst PCC, who are the employer and make all the PAYE deductions required.
b Payments to PCC Members No payments, other than reimbursement of expenses, were made to members of the PCC.
The total of donations made to the PCC by PCC members during 2024 was £56,730 (2023 £39,706).
5 TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| Valuation Net book amounts at 31 December 2024 |
Freehold Land and Buildings £ 75,000 75,000 |
| 75,000 75,000 |
The freehold land and buildings comprise the Church Hall and the value represents the valuation by Smiths Gore in November 2013. This is now treated as the deemed cost.
6 INVESTMENTS
The PCC does not currently hold any investment assets.
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PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
| 7 CURRENT ASSETS Debtors Income tax recoverable Chun Fund Donation 8 LIABILITIES a Creditors Amounts falling due within one year: General Creditors 9 FUNDS Analysis of Net Assets by Fund Fixed assets for church use Current assets Current liabilities Long term liabilities |
TOTAL TOTAL Unrestricted Designated Restricted FUNDS Unrestricted Designated Restricted FUNDS Funds Funds Funds 2024 Funds Funds Funds 2023 £ £ £ £ £ £ £ £ 9,044 2,653 11,697 3,114 75 3,189 2,160 2,160 76 76 |
|---|---|
| 11,204 0 2,653 13,857 3,114 76 75 3,265 |
|
| 10 10 10 10 |
|
| 0 0 10 10 0 0 10 10 |
|
| 75,000 75,000 75,000 75,000 75,587 5,190 11,982 92,759 67,544 9,041 244,925 321,510 (10) (10) (10) (10) |
|
| 75,587 80,190 11,972 167,749 67,544 84,041 244,915 396,500 |
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PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
10 STATEMENT OF FUNDS
| Unrestricted Funds General Fund Designated Funds Fabric Fund Church Hall Property Fund Parish News Restricted Funds Church Building Fund Garden of Remembrance Sequestration Account Woodland/HYA Total Funds |
Balance Transfers, Balance b/fwd other gains c/fwd 1 Jan 2024 Income Expenditure and losses 31 Dec 2024 £ £ £ £ £ 67,544 76,521 (62,553) (5,925) 75,587 |
|---|---|
| 67,544 76,521 (62,553) (5,925) 75,587 |
|
| 7,471 155 0 (3,551) 4,075 75,000 0 0 0 75,000 1,569 3,479 (3,933) 0 1,116 |
|
| 84,041 3,634 (3,933) (3,551) 80,190 |
|
| 245,406 176,956 (421,917) 9,151 9,596 (1,918) 1,593 0 325 0 (268) 2,560 (2,112) 0 180 1,696 500 0 0 2,196 |
|
| 244,915 181,609 (424,029) 9,477 11,972 |
|
| 396,500 261,764 (490,515) 0 167,749 |
Restricted Funds
They comprise:
(a) Church Building Fund for monies received towards the maintenance, upkeep, refurbishmant or development of the property in accordance with the terms specified by donors.
(b) Garden of Remembrance Fund for monies received towards this project and was closed following a transfer from General Funds in 2024.
(c) Sequestration Account - set-up to record eligible income (DBF element of Statutory Fees) and expenditure (Service fees, standing charges for Vicarage Utilities) for the period of interregnum.
(d) Woodland/HYA Fund for monies received towards these activities.
Reserves Policy
It is PCC policy to maintain a balance on liquid unrestricted funds (if possible) which equates to approximately 3 months' unrestricted payments, to cover emergency situations. The current balance on 'liquid' unrestricted funds at the year end equates to approximately 15 months' of unrestricted payments.
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ST MARGARET’S HORSMONDEN PAROCHIAL CHURCH COUNCIL
Trustees’ Report and Accounts for the Year Ended 31 December 2024
ST MARGARET'S HORSMONDEN PCC
Report of the PCC for the year ended 31 December 2024
Status and Administration
St Margaret's Horsmonden Parochial Church Council was registered with the Charity Commission in England & Wales during 2020 under charity registration number 1188677, in accordance with the Parochial Church Council Powers Measure (1956), as amended, and the Church Representation Rules that came into effect on 2 January 1956.
Charitable Objects
Promoting, in the Ecclesiastical Parish of Horsmonden, the whole mission of the Church.
Officers & Key Management Personnel
MEMBERS OF THE PAROCHIAL CHURCH COUNCIL DURING 2024
Roger Marsh, ex officio, Churchwarden, Lay Chair, re-elected 24 April 2024
Pat Morkane, ex officio, Churchwarden, re-elected 24 April 2024 Bob Norton Deputy Churchwarden, re-elected 24 April 2024 Dave Bell (co-opted 28 April 2024) Sue Huzzey (re-elected 24 April 2024) Angie Jenkins (resigned March 2024) Sara Kovach Clark (resigned March 2024) Nikki McVeagh (re-elected 24 April 2024) Diane Springett (elected 24 Aril 2024)
REPRESENTATIVES ON THE DEANERY SYNOD
Sara Kovac Clark (resigned March 2024)
Sue Huzzey (previously co-opted, elected 24 April 2024)
OTHER PERSONNEL SUPPORTING THE PCC
Treasurer: Steve Jones Bookkeeper: Gerry Hughes Gift Aid Secretary: Janet Norton Parish Administrator: Miranda Hungerford Parish Safeguarding Officer: Miranda Hungerford Electoral Roll Officer: Janet Norton PCC Minutes Secretary: Jan Cobley Independent Examiner of the Accounts: Martin Cobley
- BUILDING COMMITTEE: Nick Gerard Pearse (Chair), Churchwardens, Angie Jenkins (to March 2024), Eric Dixon, Martin Cobley
QUINQUENNIAL INSPECTOR AND BUILDING CONSULTANT
Thomas Ford & Partners Ltd.
Trustees' Statement
The PCC held 10 regular meetings during the year, with average attendance of 85%. It also passed two resolutions by email circulation and one WhatsApp resolution (to co-opt Dave Bell onto the PCC).
The Annual Parochial Church meeting was held on 24 April 2024.
The PCC held a meeting with parishioners on 7 April to discuss options for an incumbent.
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During the course of the year, an updated Parish Profile was produced, structured to introduce potentially interested applicants to Horsmonden and, more particularly, to St Margaret’s.
Word of mouth as well as advertising are used to try to find candidates, albeit the final approval can only be given by our Bishop. Despite best efforts, the year closed without any success in the process, so another advertisement has been produced and is being placed in appropriate publications in early 2025.
Patterns of Worship
The time of the Sunday service at St Margaret’s was changed from 9.30 to 10.00 am in February and the Informal Service was renamed “Worship for All.
The pattern of services since then has been
1st Sunday 10 am Holy Communion, Book of Common Prayer 2nd Sunday 10 am Worship for All 3rd Sunday 10 am Holy Communion, Common Worship 4th Sunday 10 am Informal Service
Joint Cluster Services are held on 5th Sundays, rotating round the four parishes of the cluster.
We held a joint service with the Methodists in the marquee on the village green as part of the village Summer Festival.
On Good Friday, the Bishop of Rochester led a joint service with the Methodists and the other churches in the cluster on the Village Green.
A special service on 6 April remembering those who have departed – “Time to Remember” – was combined with the rededication of the refurbished Garden of Remembrance.
On Remembrance Sunday, a joint service with the Methodists, led by the Area Dean was held at the Village War Memorial.
Christmas services included the annual Carol Service on 22 December, a Nativity Service and Midnight Communion on Christmas Eve, and a morning service on Christmas Day.
All services in the church are streamed live on a dedicated YouTube channel.
In addition to formal worship, the informal monthly “Well@5” has been held in the Social Club and a monthly “Prayer and Praise” meeting in the church hall.
During the year there were five weddings, one baptism, four funerals, five burials of ashes and a further two funerals at the crematorium.
Pastoral Support
Pastoral support is provided through informal networks, including not only personal contacts and visits, but also the much frequented “St M’s C” WhatsApp Group. Three Home Groups meet fortnightly in people’s homes for bible study and prayer, and a twice a month Coffee Morning is held in the Social Club.
Youth and Children’s Ministry
Playtime – a gathering of toddlers with their parents, grandparents, carers and minders – is held in the church hall on Thursdays in term-time and continues to be successful and much-appreciated. Woodland Connect for young people is held on the first Sunday of the month in the woods off Haymans Hill (or in the church hall when wet). A Youth Club was started in 2024 with some initial support from the YMCA and has proved very popular.
2
Buildings & Churchyard
The major project to build an extension with kitchen and toilets and to create an inner glass porch to the west door began in late 2023 and was completed during 2024. A special opening tea party was held on 13 October to mark its conclusion.
The additional storage within the church has allowed some decluttering of the interior, in particular the refurbishment of the St Peter ad Vincula Chapel which can now be used for prayer ministry.
The Garden of Remembrance was refurbished with support from villagers and was rededicated at a special service on 6 April.
Besides regular general maintenance of the building, the roof requires some attention to prevent a leak that arises when there is particularly heavy rain and the wind is in a certain quarter.
The Churchwardens confirm that, otherwise, the internal fabric of the church, the fixtures and fittings and the physical assets, including the silver, are in good order and remain safe and sound.
Financial Review
2024 was a very busy and complex year financially, despite St Margaret’s spending the whole year in vacancy. The two key areas of activity related to the general fund, which covers the income and expenditure requirements for maintaining ongoing activities, churchyard and building maintenance; and the major financial commitment for the toilet and kitchen building project.
General Fund
Income
Most notable with regard to income has been the reduction in Direct Giving (those donating via standing order). In 2023 income was £54,848 but this reduced by 14% in 2024 to £47,448. It is anticipated that giving will reduce further in 2025 to £41,000, a further 11% reduction from 2023 levels. There has been a corresponding reduction in the level of tax recovered through GiftAid.
During the year, funds flowing through bank accounts exceeded £100,000 so we started to incur bank charges. To offset this, reserve funds of £40,000 were invested in an interest bearing liquidity manager 35 day notice account: the interest of £1,195 (note 2c) has been more than sufficient to cover bank charges and generate some income.
Income from weddings and funerals in 2024 was £3,852, down from £6,237 in 2023. During an interregnum, however, the PCC retains the Diocesan share of fees, which are held in a Sequestration account and used to pay Clergy who have taken services. The retained fees have proved adequate to meet these costs.
Expenditure
The PCC decided that, for 2024, the Parish Offer paid to the Diocese would cover the regular parish contribution to meet Diocesan costs, plus an amount for a House for Duty incumbent. The total was £14,745 less than our 2023 offer when, for half the year, we had 40% of a full time equivalent vicar.
Whilst the Rectory remains empty, there is an exemption from Council Tax. This applied from 1 November 2023 and a refund, plus interest, of £3,504.20 was received from TWBC in November 2024. It should be noted that part of this refund related to 2023.
Towards the end of 2023 the PCC decided to retain the services of an Informal Worship Leader for 2.5 days a week, at a cost of £12,539 per annum, to provide much needed support for services and other church activities in the absence of clergy in the parish. The Wardens agreed that the portion of the cost attributable to children’s ministry should be met from the Chun Fund, an endowment fund established for this purpose which they control. The amount of £2,160 was paid in early 2025 and is included under Debtors in the accounts. These arrangements will be reviewed on the appointment of a new incumbent.
3
Building Project
The building of the toilet and kitchen extension, a path between the north and west doors, an internal glazed porch to the west door and cupboards in the base of the tower, was finished towards the end of 2024.
This has been a complex and challenging project with a lot of effort required to monitor the work and invoicing, and to ensure there were sufficient funds to pay invoices as they fell due.
The final account showed a price of £338,297.68 plus VAT, the majority of which has now been paid along with a further £59,872 plus VAT of professional and other fees. During 2024, ten claims were submitted to the Listed Places of Worship grant scheme, to recover 90.9% of the VAT charged. The ineligible 9.1% of the VAT amounted to £7,246.67 making a total project cost of £405,416.35.
Following final inspections and practical completion, final accounts were provided by our Architects in early 2025 and half of the 5% retention fee payable at that point became due. As at the beginning of 2025, there was sufficient in the Restricted Buildings Fund to cover final invoices and this half of the retention fee. The other half – a further c£8,500 – will be due in early 2026.
The funding for the project has come from a number of sources including personal donations, plus GiftAid where available, grants from a number of funds, and fundraising events. It has been a huge effort involving the whole community of Horsmonden and with the help of external grants, so I wish to record my thanks to those involved in making what had been a dream for decades become a reality.
Steve Jones Treasurer
Approved by the Parochial Church Council on 15 April 2025 and signed on its behalf by
Roger Marsh, Churchwarden and Lay Chair, St Margaret’s Horsmonden Parochial Church Council
4
ST MARGARET'S HORSMONDEN PAROCHIAL CHURCH COUNCIL
ACCOUNTS FOR YEAR ENDED 31 DECEMBER 2024
PAROCHIAL CHURCH OF ST MARGARET'S HORSMONDEN
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2024
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | FUNDS | FUNDS | ||
| Notes | Funds | Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | £ | ||
| INCOME | ||||||
| Voluntary income | 2a | 69,665 | 0 | 164,541 | 234,206 | 151,025 |
| Activities for generating funds | 2b | 627 | 0 | 13,664 | 14,291 | 9,617 |
| Deposit interest | 2c | 1,195 | 155 | 843 | 2,193 | 146 |
| Church activities | 2d | 4,840 | 3,479 | 2,560 | 10,879 | 13,325 |
| Other income | 2e | 194 | 0 | 0 | 194 | 0 |
| Total Income | 76,521 | 3,634 | 181,609 | 261,764 | 174,113 | |
| EXPENDITURE | ||||||
| Church activities | 3a | 62,453 | 3,933 | 423,407 | 489,793 | 184,809 |
| Raising funds | 3b | 100 | 0 | 622 | 722 | 695 |
| Total Expenditure | 62,553 | 3,933 | 424,029 | 490,515 | 185,505 | |
| Net income/(expenditure) | 13,968 | (299) | (242,420) | (228,751) | (11,391) | |
| Transfers between funds | (5,925) | (3,551) | 9,477 | 0 | 0 | |
| Net movement in funds | 8,042 | (3,851) | (232,943) | (228,751) | (11,391) | |
| Total funds b/fwd at 1 January 2024 | 67,544 | 84,041 | 244,915 | 396,500 | 407,891 | |
| Total funds c/fwd at 31 December 2024 | 75,587 | 80,190 | 11,972 | 167,749 | 396,500 |
1
PAROCHIAL CHURCH OF ST MARGARET'S HORSMONDEN
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2023 for comparative purposes
| TOTAL | |||||
|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | FUNDS | ||
| Notes | Funds | Funds | Funds | 2023 | |
| £ | £ | £ | £ | ||
| INCOME | |||||
| Voluntary income | 2a | 78,316 | 0 | 72,709 | 151,025 |
| Activities for generating funds | 2b | 552 | 0 | 9,065 | 9,617 |
| Deposit interest | 2c | 0 | 146 | 0 | 146 |
| Church activities | 2d | 7,520 | 4,884 | 921 | 13,325 |
| Other income | 2e | 0 | 0 | 0 | 0 |
| Total Income | 86,388 | 5,030 | 82,695 | 174,113 | |
| EXPENDITURE | |||||
| Church activities | 3a | 79,811 | 7,346 | 97,653 | 184,809 |
| Raising funds | 3b | 0 | 0 | 695 | 695 |
| Total Expenditure | 79,811 | 7,346 | 98,348 | 185,505 | |
| Net income/(expenditure) | 6,578 | (2,315) | (15,652) | (11,391) | |
| Transfers between funds | (5,747) | 5,600 | 147 | ||
| Net movement in funds | 831 | 3,285 | (15,505) | (11,391) | |
| Total funds b/fwd at 1 January 2023 | 66,714 | 80,756 | 260,422 | 407,891 | |
| Total funds c/fwd at 31 December 2023 | 67,544 | 84,041 | 244,915 | 396,500 |
2
PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
BALANCE SHEET as at 31 December 2024
| Notes FIXED ASSETS Tangible fixed assets 5 Total Fixed Assets CURRENT ASSETS Debtors 7 Short term deposits Cash at bank and in hand Total Current Assets LIABILITIES Creditors-amounts falling due within 1 year 8a NET ASSETS PARISH FUNDS Unrestricted 9, 10 Designated 9, 10 Other Restricted Funds 9, 10 TOTAL FUNDS |
13,857 45,270 33,632 |
2024 2023 £ £ 75,000 75,000 |
|---|---|---|
| 75,000 75,000 3,265 7,471 310,774 92,759 321,510 (10) (10) |
||
| 167,749 396,500 |
||
| 75,587 67,544 80,190 84,041 11,972 244,915 |
||
| 167,749 396,500 |
Approved by the Parochial Church Council on 15 April 2025 and signed on its behalf by
Roger Marsh, Churchwarden and Lay Chair, St Margaret’s Horsmonden Parochial Church Coun
3
PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024
1 ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared under the current Church Accounting Regulations and comply with the current Charities SORP and applicable accounting standard FRS 102.
a INCOME
Recognition of Income
This is included in the Statement of Financial Activities (SOFA) when the PCC becomes legally entitled to the benefit of use of the income, the benefit is quantifiable and probable.
Fundraising costs
Funds raised from events (eg Christmas Fair, theatre and musical events) are reported gross in the SOFA ie before any related costs have been deducted from the gross proceeds.
Grants and donations
These are included in the SOFA when any preconditions preventing their use by the PCC have been met. For collections and planned giving, this is when the funds are received.
Gift Aid Tax claims etc on cash donations
These are in included in the SOFA at the same time as the cash donations to which they relate.
Volunteer help
The value of any voluntary help received is not included in the Accounts but is described in the Trustees' Annual Report.
Church hall rental
This is recognised when received.
Investment income
The interest entitlement on the church repair fund and any interest-bearing bank accounts is recognised when received.
b EXPENDITURE AND LIABILITIES
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.
Grants
These are recognised in the accounts when a commitment has been made externally and there are no preconditions still to be met for entitlement to the grant that remain within the control of the PCC.
c ASSETS
Consecrated and benefice property
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(2) (a) and (c) of the Charities Act 2011, such assets are not capitalised in the financial statements.
Moveable church furnishings
These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case, the item is not capitalised but all items are included in the church's inventory in any case.
4
PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
ASSETS (continued)
Depreciation
No depreciation is provided on the church hall as the currently estimated residual value is not less than its carrying value and the remaining useful life of the hall currently exceeds 50 years, so that any depreciation charge would be immaterial. An impairment review is carried out each year end and any resultant loss identified included in the expenditure for that year. There were no items in 2024 subect to depreciation.
Short term deposits
Include cash held on deposit with the CCLA Church of England Funds.
d FUNDS
Unrestricted funds
These include the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and that are therefore not included in its 'free reserves' as disclosed in the trustees' report.
Designated funds
Designated funds are funds that are earmarked by the PCC for a particular purpose, but can be redesignated and returned to general funds
Restricted funds
These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.
5
PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
| 2 INCOME a Voluntary Income Direct giving Income tax recoverable Other donations Collections at all services Grants Legacies b Activities for Generating Funds Fundraising c Investment Income Deposit interest d Income from Church Activities Church hall lettings Weddings, funerals and memorial fees Parish News e Other Incoming Resources Miscellaneous TOTAL INCOME |
TOTAL TOTAL Unrestricted Designated Restricted FUNDS Unrestricted Designated Restricted FUNDS Funds Funds Funds 2024 Funds Funds Funds 2023 £ £ £ £ £ £ £ £ 47,448 2,140 49,588 54,848 54,848 13,016 7,795 20,811 14,697 2,198 16,894 3,813 34,599 38,412 5,294 15,068 20,361 4,388 4,388 3,478 3,478 120,007 120,007 55,244 55,244 1,000 1,000 200 200 |
|---|---|
| 69,665 0 164,541 234,206 78,316 0 72,709 151,025 |
|
| 627 0 13,664 14,291 552 0 9,065 9,617 |
|
| 1,195 155 843 2,193 0 146 0 146 |
|
| 988 988 1,283 1,283 3,852 2,560 6,412 6,237 921 7,158 3,479 3,479 4,884 4,884 |
|
| 4,840 3,479 2,560 10,879 7,520 4,884 921 13,325 |
|
| 194 0 0 194 0 0 0 0 |
|
| 76,521 3,634 181,609 261,764 86,388 5,030 82,695 174,113 |
6
PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
3 EXPENDITURE
| a Church activities Missionary and charitable giving: Ministry: Parish Offer Rector expenses Rectory council tax/utilities Other ministry Church Running Expenses: Utilities Insurance Repairs and maintenance Churchyard maintenance Toilet hire Upkeep of services Parish administrator (see Note 4) General administration Church Hall Running Expenses: Utilities Repairs and maintenance Other expenditure: Parish News Outreach Refreshments Miscellaneous b Raising funds Fundraising Costs TOTAL EXPENDITURE |
TOTAL TOTAL Unrestricted Designated Restricted FUNDS Unrestricted Designated Restricted FUNDS Funds Funds Funds 2024 Funds Funds Funds 2023 £ £ £ £ £ £ £ £ 0 0 720 720 24,150 24,150 38,895 38,895 0 784 784 (365) 795 430 3,612 3,612 12,539 1,317 13,856 2,439 42 2,481 1,543 1,543 1,215 1,215 5,278 5,278 5,193 5,193 3,315 420,034 423,349 10,243 87,593 97,836 4,500 1,200 5,700 4,632 8,871 13,502 0 0 132 132 2,975 2,975 2,167 2,167 5,040 5,040 6,788 6,788 2,190 61 2,251 1,662 1,662 765 765 420 420 18 18 107 107 0 0 35 3,933 3,968 7,346 7,346 287 287 433 433 182 182 335 335 0 34 1,147 1,181 |
|---|---|
| 62,453 3,933 423,407 489,793 79,811 7,346 97,653 184,809 |
|
| 100 0 622 722 0 0 695 695 |
|
| 62,553 3,933 424,029 490,515 79,811 7,346 98,348 185,505 |
7
PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
| 4 | STAFF COSTS | ||
|---|---|---|---|
| a | Wages and Salaries | TOTAL | TOTAL |
| FUNDS | FUNDS | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Parish Administrator | 0 | 0 |
The PCC shares a part-time administrator with Lamberhurst PCC, who are the employer and make all the PAYE deductions required.
b Payments to PCC Members No payments, other than reimbursement of expenses, were made to members of the PCC.
The total of donations made to the PCC by PCC members during 2024 was £56,730 (2023 £39,706).
5 TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| Valuation Net book amounts at 31 December 2024 |
Freehold Land and Buildings £ 75,000 75,000 |
| 75,000 75,000 |
The freehold land and buildings comprise the Church Hall and the value represents the valuation by Smiths Gore in November 2013. This is now treated as the deemed cost.
6 INVESTMENTS
The PCC does not currently hold any investment assets.
8
PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
| 7 CURRENT ASSETS Debtors Income tax recoverable Chun Fund Donation 8 LIABILITIES a Creditors Amounts falling due within one year: General Creditors 9 FUNDS Analysis of Net Assets by Fund Fixed assets for church use Current assets Current liabilities Long term liabilities |
TOTAL TOTAL Unrestricted Designated Restricted FUNDS Unrestricted Designated Restricted FUNDS Funds Funds Funds 2024 Funds Funds Funds 2023 £ £ £ £ £ £ £ £ 9,044 2,653 11,697 3,114 75 3,189 2,160 2,160 76 76 |
|---|---|
| 11,204 0 2,653 13,857 3,114 76 75 3,265 |
|
| 10 10 10 10 |
|
| 0 0 10 10 0 0 10 10 |
|
| 75,000 75,000 75,000 75,000 75,587 5,190 11,982 92,759 67,544 9,041 244,925 321,510 (10) (10) (10) (10) |
|
| 75,587 80,190 11,972 167,749 67,544 84,041 244,915 396,500 |
9
PAROCHIAL CHURCH COUNCIL OF ST MARGARET'S HORSMONDEN
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024 (continued)
10 STATEMENT OF FUNDS
| Unrestricted Funds General Fund Designated Funds Fabric Fund Church Hall Property Fund Parish News Restricted Funds Church Building Fund Garden of Remembrance Sequestration Account Woodland/HYA Total Funds |
Balance Transfers, Balance b/fwd other gains c/fwd 1 Jan 2024 Income Expenditure and losses 31 Dec 2024 £ £ £ £ £ 67,544 76,521 (62,553) (5,925) 75,587 |
|---|---|
| 67,544 76,521 (62,553) (5,925) 75,587 |
|
| 7,471 155 0 (3,551) 4,075 75,000 0 0 0 75,000 1,569 3,479 (3,933) 0 1,116 |
|
| 84,041 3,634 (3,933) (3,551) 80,190 |
|
| 245,406 176,956 (421,917) 9,151 9,596 (1,918) 1,593 0 325 0 (268) 2,560 (2,112) 0 180 1,696 500 0 0 2,196 |
|
| 244,915 181,609 (424,029) 9,477 11,972 |
|
| 396,500 261,764 (490,515) 0 167,749 |
Restricted Funds
They comprise:
(a) Church Building Fund for monies received towards the maintenance, upkeep, refurbishmant or development of the property in accordance with the terms specified by donors.
(b) Garden of Remembrance Fund for monies received towards this project and was closed following a transfer from General Funds in 2024.
(c) Sequestration Account - set-up to record eligible income (DBF element of Statutory Fees) and expenditure (Service fees, standing charges for Vicarage Utilities) for the period of interregnum.
(d) Woodland/HYA Fund for monies received towards these activities.
Reserves Policy
It is PCC policy to maintain a balance on liquid unrestricted funds (if possible) which equates to approximately 3 months' unrestricted payments, to cover emergency situations. The current balance on 'liquid' unrestricted funds at the year end equates to approximately 15 months' of unrestricted payments.
10
Evergood Farm House Brick Kiln Lane Horsmonden Kent TN12 8ES
9 April 2025
To St Margaret's PCC
Independent Examiner's Report on the accounts for the year ended 31st December 2024
This report on the accounts for the year ended 31st December 2024 is in respect of my examination carried out in accordance with the Church Accounting Regulations 2006 and the Charities Act 1993.
My examination is not an audit and I express no opinion as to the view of the financial affairs of the PCC shown in the accounts.
I confirm that no matter has come to my attention which gives me reasonable cause to believe that the PCC has not kept accounting records in accordance with its duty under the Charities Act.
Nor am I aware of any matter to which attention should be drawn in order to enable a proper understanding of the accounts.
Yours faithfully
Martin Cobley
Martincobley05@aol.com 07802 304747