Registered Charity Number: 1095425 (England and Wales) 

Pinehurst Community Church Trust Annual report and Financial Statements For the year ended 31 December 2024 



## Pinehurst Community Church Trust Registered Charity No. 1095425 

|Contents|Page No.|||
|---|---|---|---|
|Legal and administrative information|1|,||
|Trustees’ annual report|2-3|||
|Independent examiners’ report|4|||
|Statement of financial activities (SOFA)|5|||
|Balance sheet|6|||
|Notestotheaccounts|7-10||.|





Pinehurst Community Church Trust
Legal and administrative information
TRusfEES
Shlrley 8ennett- chalr
Lindsey Thyer
Patricia Vincent
Brian Wareham (appolnted 26 September 2024)
Domlnlc Wa￿haM { appolnted 26 September 2024)
George Groves (resigned 22 July 2024)
PIUNaPAL OFFice
90 Pinehurst Road
West Moors
Ferndown
Dorset
BH22 OAR
REGISTERED CHARrrY NUMBER
1095425
INDEPENDENT EXAMINER
Hub Accountants Ltd
Chartered Accountants
IC Fridays Court
3 - 5 High Street
Ringwood
BH24 IAB
BANKERS
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Page I

Pinehurst Communlty ch￿￿h Trust
Truste&s Annual Report
For the year ended 31 December 2024
The trustees present thelr report and finandal statements for the year ended 31 December 2024. The trustees have
adopted the provlslons of ACCOUn￿n9 and Reportlng by Charttles: Statement of Recommended Practlce appllcable to
charfties preparfng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and
Republlc of Ireland (FRS 102) (effectlve l January 2019).
Structur￿ G0￿Mance and Management
The Governlng Document Is the Dedaratlon of Trust dated 2 September 2002, amended 30 July 2013. The
an unlncorporated assodatlon. The selectlon of Trustees Is by agreement between Trustees and Church leadershlp.
The Trust Is part of Commlsslon group of Churches under the umbrella of New Frontlers.
Recrultment and appolntment of new trustees
Trustees are appolnted by the elders and exlstlng trustees.
ObJe¢tlve8 and actlvltle•
The purpose of the charlty Is the organlslng seThkes for the purposes of Chrlstlan worshlp and learnln9. The trust
supports famllles wlthln the Church and surroundlng communlty. It also supports overseas work of a stmllar nature
In varlous parts of the worfd.
All Trustees have due regard for the Charlty Commlsslon guIdan￿.
Volunteers are sourced from the membershlp and provlde the bKkbone of runnlng the Churth. Actlvltles Indudes
Toddlers Groups, chlldren's work. caterlng. coffee momlngs, crechei publlc address systems, leadlng worshlp etc.
Publlc benefft
When plannlng our actlvltles for the year, the trustees and elde￿ have consldered the Commlsslon's guldance on
publlc beneflt. We try to enable ordlnary people to Ilve out thelr falth as part of our communlty through all of our
actlvltles Indudlngi worshlp and prayer. prov151on of pastoral care, mlsslonary and outreach work.
A¢hlevemants and Performan
Income Is derfved from voluntary glvlng from members and Communlty organlsatlons such as Sllmmlng Wodd,
Dance groups and a cholr have used the premlses regularly.
To asslst the poor In the communlty donatlons of food have been made regularly to a local foodbonk,
Flnanclal R•vlew
Regular glvln9 has Increased durlng the year by nearly ÉlO,000, together wlth addltlonal donJtlons and grants
recelved towards the bulldlng projert. amountlng to £130,017. Expendlture on the bulldlng work amounted to
£167,021 and the addltlonal costs were tsken from unrestrlcted reserves. At the year end there was a defldt on the
unrestrfcted reseNes of £18,560.
Reoerve8 polky
Reserves are used to top up deficits In runnlng costs and repalrs. Total free reserves held as at 31st December
2024 was £100,152 (2023: £118,712)
To malntaln suffldent funds to ensure the ongolng work of the Tnst and the causes that fft wlthln our objecttves.
The trustees ensure that the reserves held are In excess of three months of standard expendlture. The reserves
held are calculated as three months flxed runnlng costs whlch Indude salaryi PAYE, and penslon contrtbutlons.
Page 2

Plnehurst Communtty Church Trust
Trustses Report - contlnued
ststement of Trustses. Regponslbllltleg
The trustees are responslble for the preparatlon of the Trustees report and financlal ststements In accordance wlth
appllcable law and Unlted Kln9dom Standards (United Klngdorn Generally Accepted Accountlng Prattlce). The
trustees conslder than an audit is not requlred for thls year under settlon 144(2) of the Charities Att 2011 (the
2011 Act)) and that an independent examination Is needed.
The law appllcable to charitles In England & Wales requlres the trustees to prepare flnanclal statements for each
flnandal year whlch give a true and falr vlew of the state of affalrs of the Charlty and of the Incomlng resources and
appllcatlon of resources of the Charlty for that perlod. In preparlng these financlal statements, the trustees are
reaulred to:
selert sultable accountlng polldes and then apply them conslstentlyl
obsenie the methods and prlndples In the Charltles SORP;
make Judgements and estlmates that are reasonable and prudent;
state whether appllcable UK Accountlng Standards have been ft)Ilowed, subjett to any materlal departures
dlsdosed and explalned In the financlal statements:
Prepa￿ the flnanclal statements on the golng concem basls unless It Is Inapproprlate to assume that the
charfty wlll contlnue In buslness.
The trustees are responslble for keeplng proper accountlng rett+rds that dlsdose wlth reasonable accuracy at any
tlme the financlal posltlon of the Charlty and enable them to ensure that the financlal statements Comply wlth the
Charftles Act 2011, the Charltles (Accounts and Reports) Regulatlons 2008 and the provlslons of the trust deed.
They are also responslble for safeguardlng the assets of the Charfty and hence for taklng reasonable steps for the
preventlon and detectlon of fraud and other Irreguladtle5.
Slgned on the Trustee$ behalf by:
Shlrley 8ennett
Chalr of Trustees
Date: 21 ts2S
Page 3

Plnehurst Community Chur¢h Trust
Independ¢nt Examlnerfs Report to the Trustees of
Plnohurst Communlty Church Trust
I report on the accounts of the Trust for the year ended 31 December 2024, whlch are set out on pages 5 to 10.
RESPEcfIvE RespoNSIBILrriES OF THE TRUSTEES AND EXAMINER
As the charlty's trustees1 you are responsible for the preparatlon of the accounts In accordance wlth the
It Is my responslblllty to:
Examlne the accounts under sectlon 145 of the 2011 Act;
Follow the procedures lald down In the General D1￿ctIonS glven by the Charlty Commlssloners under sertlon
145(5){b) of the 2011 Act; and
To state whether partlcular matters have come to my attenUon.
INDEPENDENT EXAMINER'S sfATEMENT
I have completed my examlnatlon. I conflrn that no matters have come to my attentlon In connertlon
wlth the examlnatlon glvlng me cause to belleve:
the accountlng records were not kept In accordance wlth sectlon 130 of the Charftles Art; or
the accounts dld not accord wlth the accountlng records; or
the accounts dld not comply wlth the appllcable requlrements concemlng the form and content of accounts
set out In the Charftles (Accounts and Reports) Regulatlons 2008 other than any requlrement that the
accounts glve a 'true and falr, vlew whlch Is not a matter consldered as part of an Independent examlnatlon.
I have no concerns and have ￿rne across no other matters In connectlon wlth the examlnatlon to whlch attentlon
should be drawn In thls report In order to enable a proper understsndlng of the accounts to be reached.
P•ul Stacey FCA
For and on behalf of
Hub Accountants Ltd
Chartered Accountants
IC Frldays Court
3-5 Hlgh Street
Rlngwood
H24 IAB
Sfgn*d:
Date:
Page 4

Pinehurst Community Church Tn
statement of FinancSal Activltles
For the year ended 31st December 2024
Tot•1
2023
Funds
Funds
Funds
2024
INCOME AND ENDOWMENTS FRO
Donations and legacies
Charitable Artlvltles
Grants
Investments
71,695
17,Ol8
48.417
120.112
17,018
81.600
3,193
59.180
18,S14
81.600
3.193
1,801
91.91)6
221 923
EXPENDrnIRE ON
Charltable Actlvltles
75,139
75,139
72,889
2b
16,767
130,017
146,784
6,606
Transfer between Funds
(34,697)
(630)
35,327
NET INCOMINGI(OUTGOING)
ResouRCES
{17,930)
1630)
165,344
146,784
6,606
RecoNCILIATION OP FUNDS
Total Funds brought forward
118.082
630
1,266,342
1,385,054
3n,448
TOTAL PUNDS CARRIED FORWARD
The notes on pages 7 - 10 fom) part of the flnandal statements
Page S

Pinehur5t Communlty Church Trust
Balance Sheet
For the year ended 31st December 2024
Unrestrlcted Restricted
2024
2024
Total Funds
2024
Totsl Funds
2023
Notes
FIXED ASSETS
Tangible Fixed Assets
2,488
1,431,686
1,434,174
1,267,814
CURRENT ASSÉTS
Debtors
Cash at Bank and in hand
5,768
5,768
5,424
116 19S
121.619
101,498
101,498
CREDrroRS
Amounts falling due within one year
{3,834)
(3.834)
(4.379)
97,664
97,664
117,240
TOTAL ASSEfs LESS CURRENT
LIABILITIES
100 152
1431 686
1 531 838
1.385 054
FUNDS
Restdcted Funds
Unrestricted Funds
1,431,686
100,IS2
1,266,342
118,7L2
1,531,838
1,385,054
The notes on pages 7 - 10 form part of the finanaal ststements
Approved by the Board of Trustees on
and signed on its behalf by
Shirley Bennett
Chalr of Trustees
Page 6

Plnehurst Community Church Trust
Notes to the Accounts
For the year ended 31st December 2024
I. ACCOUNTING POLICIES
Accountlng Conventlon
The financial statements have been prepared under the historical cost conventlon, and accordance wlth the
statement of Recommended Practlce: Accountlng and Reporting by Charltles preparing thelr accounts In accordance
wlth the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland {FRS 102) Issued on 16 July 2014
and with the Charities Act 2011.
Iftcomlng Resou￿08
All Incomlng resources are Included on the Statement of Flnanclal Actlvltles when the charlty Is legally entitled to the
Income and the amount can be quantified with reasonable accuracy.
Resources Expended
Expendlture Is accounted for on an accrual basls and has been classlfled under headlngs that aggregate all costs
related to the ¢ategory. Where costs cannot be directly attrlbuted to partlcular headlngs, they have been allocated
to actlvltles on a basls conslstent wlth the use of resources.
Tanglble Flx•d A8•ets
Depreclatlon Is provlded at the followlng annual rates In order to wrlte off each asset over Its estlmated useful Ilfe
Freehold Property
Flxtures and Flttlngs
Computer Equlpment
no depreclayon
20Vo on cost
20Wo on cost
Church land and bulldlngs
No depreclatlon Is provlded on freehold land or resldentlal propertles. It Is the trustee's prattlce to malntaln these
assets In a contlnual state of sound ￿paIr and the resldual value Is unllkely to be below cost.
Indlvldual Items of equlpment wlth a purchase prlce of £250 or less are wrltten off when the asset Is acqulred.
Taxatlon
The charfty Is exempt from tax on Its charltable artlvltles
Fund A¢¢ountlrtg
Unrestrltted funds can be used In accordance wlth the charltable objectlves at the dlscretlon of the trustees.
Restrlcted funds can only be used for particular purposes within the objects of the charlty. Restrlctlons arlse when
speclfied by the donor when funds are ralsed for partlcular restrlrted purposes.
Further explanatlons of the nature and purpose of each fund Is Included In the notes to the flnanclal statements.
Page 7

Pinehuyst Communlty Church Trust
Notes to the Accounts Continued
For the year ended 31st December 2024
2. INCOMING RESOURCES
Total
2024
Total
2023
Fund8
Funds
(a) Voluntary Income
Offerlngs
Donations
Gift Tax Claimed
Regular Glvlng
7.729
9,358
39,080
9,337
3.719
10.309
45,152
18.695
54,608
71.695
120.112
59,180
Charltablo actlvltles
Events income
Commlsslon festlval donatlons
Llttle Plnes
141ghty Plnes
Youth work
Income from use of premlses
398
836
398
836
589
1,237
214
129
16,345
1,263
13.87S
1,263
13,875
Grants
Grants recelved
Xnvestmant Incom•
Interest
Total Income
(b) ResouRCES EXPENDED
Charltable artlvltlo•
Total
2024
Total
2023
Pund•
Fund8
Actlvltle8
Chlldren
Youth
Commisslon Festlval
Llttle Plnes
474
142
474
142
2.409
414
525
1,703
Support
Accountant
Bookkeeplng
Bank Charyes
Copier
1,457
1.457
1.530
705
77
1.150
297
917
275
1,150
297
917
275
2.015
78
897
Admln/Office 5upplles
Subscrlptions
Telephone
Bulldlng
Cleaning and Caretaking
Elettrlclty
Gas
Insurance
Repairs & Malntenance - Churth
Repairs & Maintenance - The Laurels
Water
691
3.156
1,450
2,265
4,532
is8
369
11621
691
3,156
1,450
2,265
4,532
158
369
729
2.430
1,843
2,153
4,403
100
314
Page 8

Plnehurst Communlty Church Trust
Notes to the Accounts Contlnued
For th• year ended 31st December 2024
Unrestrl¢ted Regtrirted
Funds
Pund•
Total
2024
Total
2023
(b) RESOURCES EXPENDED Cont
Mlsslon and Gifts
Commlssion
M15cellaneous glfts
Church Member rellef fund
3.000
3,000
2,400
286
55
S4
3,054
54
Servi¢e & Oth•r Costs
Caterlng and refreshments
Outreach
Resources and sen11￿ Costs
Tralnlng
Sundry
1,203
597
217
283
71
1,203
S97
217
283
71
1,635
ioi
393
543
124
Staff Co•ts
Rates
Salarles
3,423
3,423
3,215
48.236
44,081
D•prodatlon
661
787
Total Expendlture
Note
Stsff costs do not Indude the non-taxable benefit-ln-klnd In respect of the percelved ￿ntaI value on
the property owned by the church and known as "The Laurels"
Thls Is estlmated at £14,440 per
The average number of employees In the year was 3 (2023: 3). Ilo employee recelved emoluments
In excess of £60,000.
3. FIxeD AsseTS
Preehold
prO￿rty
Plxtyr?s &
Httlng•
Total
equlpmertt
Coot as at 1st January 2024
Addltions
Dlsposals
Cogt a• at 31•t December 2024
1,264,665
167,021
9,753
54,286
1,328,704
167,021
1 431,686
1493 725
Depreclatlon a• at irt January 2024
Charge for year
Dlsposals
Depmdatlon aa at 318t llecember 2024
7,227
505
53,663
156
60,890
661
Nrt Book Value l•t January 2024
1,264,665
526
623
1,267,814
Net Book Value 31rt December 2024 431 686 ￿021
467
1 434 174
Page 9

Pinehurst Communlty Church Trust
Notes to the Accounts Contlnued
For the year ended 31st December 2024
2024
2023
4. DEBTORS
Debtors
Gift Aid Tax daimed
Prepayments
479
3,503
1.442
4,230
5. CASH AT BANK AND IN HAND
CAF Cash Account
CAF Gold Account
Petty Cash
8,147
87,504
79
13,983
102,133
79
116 195
6. LIA8ZLrrIES: Amounts falllng due within on• year
Accruals
Sundry Credltors
1.765
2,217
3.834
4379
7. ACCUMULATED FUNDS
Restricted Funds
Building Fund
Church
Laurels Development
Total Restritted Funds
2024
2023
1,677
874,665
1,041,686
1.431.686
266,342
Deslgnated Funds
Uttle Plnes
Family
630
118.082
Unrestricted Funds
I1￿,152
TOTAL FUNDS
1 385 054
Durlng the year the designated funts We￿ amalgamated back into the general unrestrlcted funds.
Funds
Funds
Funds
8. ANALYSES OF Nrf ASSEfs BY FUNO
Flxed assets
Current assets
Current liabillties
1,431,686
1,434,174
101,498
(3,834)
101,498
(3,834)
100 152
1 431 686
I S31 838
9. TRUSTEE RENUMERATION
The trustees ￿Ceived no remuneratlon or exper￿ durlng the year.
10. RELATED PARTY TRANSACTIONS
There were no related party transattions durlng the year
11. FINANCIAL COMMrrMENTS
Durlng the year. the trustees entered Into an agreement for the development of the exlstlng bulldlng
and at the vear end there are fijrther costs to come of £72.032.
Page 10