THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF STJOHN THE BAPTIST ROWLANDS CASTLE REPORTOFTHETRUSTEESAND FINANCIAL STATEMENTS FOR THEYEAR ENDED 31 DECEMBER 2025 Legal 2nd Admin istrative Information Priest in Charge: Clare Ch311is Churchwardens: Raymond Youngs Carol Milford (from May 2025) Readers Licensed to the Parish: Chris Hollis Zoe Skinner Deanery Synod rep&. Mary Close Pam Ewing Elected PCC Members: an Elliot (until May 2025) Jane Ains¢ow Mandy Monahan Valerie Palmer Marion Collin (Eknral Roll Officer) John Skinrker Charity Number. 1129918 Secretary (non-votin8): Gill Whatrley (vniil July 2025) Andrew Challis (from Juty 2025) Independent Examiner. (non-voting) Sandra Hodgett5 {until May 2025) Alastair Forrest (from November 2025) The tru5tee5 present their report and accounts for the year ended 31 December 2025. Structure, government and management of the PCC The Parochial Church Council is a cOrFord￿ body established by the Church of England. The PCC operates under the Parochial Church Powers Measure. The aP￿Intment of PCC members 15 governed by the Church Representation Rules. Tryaining is prowded where appropriate. for exampl< where churchvfdrden briefings or safeguarding tyaining is arranged by the dtoce5e. The parish has an annLRIty reviewed SafegLJ3rding Policy. with establi5hwJ and ongoing training in safeguarding and workFns with vulnerable adults. All staff, paid and volun￿er$. receive instrtsctson in safeguarding. There are Yarious policies and procedures covering matters relating to worl safety. disciplinary and griwdnce procedures. and heath and 5afery at work .. The Parochi￿ Church Council (PCC) has the responsibility of co-opernting wtth the incumbent in promoting the whole mi55ion of the Churth - evangdistiG srxial and ecumenical - the ecclesiastical parish of Row&nd5 Ca$￿e and beyoThl. hi . Members of the PCC are ex-oificio or eletted by the Annual Parochial Church Meeting {APCMI. in accordance with Churth Represenration Rules. Standing Comrnittee Thrs ts the onty sutFcommittee required by law. It comprises the incumbenL the Churchwardens, and at least two other members of the PCC. It has the power to transact the busine55 of the PCC betsveen meetings, should that become necessary, normally in exceptional circumstances only. Any decisions taken by this committee are reF￿)r￿d back to the next full PCC meeting and are minutrd accordingly. The members of the Standing Committee during the period were Clare Challis (from May 2025). Raymond Youngs. Carol Milford (from May 2025). Mary Close {from july 2025). Pam Ewing (from July 2025). John Skinner (from July 2025)- Oversight Sub-committees The PCC a150 operates three Su1￿CommItteeS to manage the day to day running of the church.. Developing Children. Oversee the developmerrt of famity and yOLtth ministrFe5 Within the Family, and Youthwork lrfe of the church Buildings & Facilities Oversee the ma￿tenanCe and development of the physical church rate Stewardship Oversee our fundraising activities Other Roles endorsed by PCC The PCC were add￿Onalty supported by endorsed indNiduals and small tèams looking after specific areas of church life. These were-. Safeguarding O￿lcer. D8S Checking, Litde Fishes. Website & Social Medi& Marketin& Admin suppo￿ Mission Suppor( Home Group Leaders. Achievements and Perforniance Over the course of the year. the PCC hB5 cOntin￿d ¢0 fulfil ics ¢harirabte obj¥tives of promoting the whole mission of the church. pastor21. eyangelistic. socol and ecumÈnical. This included maintaining nd providing a pPa¢e Of worship and grounds for the knefrt of the public A 5ignrficant milestone wa5 the arr￿al of tyjr new incumbeni Re¥ Clare Challts. in February. Her ministry ha5 brought renewed energy. clear leadership, and a strwwhening of pastoral presence within the parish. Regular Sunday services. midweek gatherings. and seasonal celebrations were sust2ined with encouraging levels of attendance, r￿ec￿n8 both the commitment of existing members and the 5ready invoFvement of newcomers. Hohlighfs included welkattended services at Christmas and Ea￿r. large Community remembrnnee evE￿¢ and collaborative attivities with local schools and organisations. d¢epeniTry the Church's thgagement within the wllage. Maintenan¢e of the buildings has remained an ongoing challengo The QuinquennHI In5pettbon Report identified 5e¥eral areas requiring attention. and V￿rk has begLfft to priorttise and address the most pressing issues. While this has requlred (areful prioritisation and placed pressure on l)oth volunteer capacy and financial resources. progress has been made in addressing urgent repairs and developing 3 clearer pknn for ongoing maintenance. Alongside this, lay participatson and volunteering have continued to grow, w￿h member5 contributing to worship, pastornl <2r< musi4 hospFtality, fundraisiro. and community outreach. The TrLtstees are grateful for this commitmenL which has enabled the ChLFrch not onty to meet practical demands but also to build momentsjm in its mission and ministry during a year of r￿eWed focus and progress. Financial Review Our regular income from Aanned giving has continued to fall signrfKandy. However, we have received some significant lepcies and one-off grfts. whKh have helped boost the funds considernbly. We have acquired a digital card reader, which we hope will g￿rate more donations from visttors, especially now that the Church building is covered ty w￿Fi. The PCC increased the hire rate in line with irolation for the Churth Centre by 5% for 2026. However. we also need to address the issues of reduced regular gNin& shrinking general fund reserves and poontial expenditure oft the Church building. After our Quinquennial Inspection. signrficant problems have been identrfied. which will be expensNe to remety. A ste￿ardShIP Committee has been set up, which, with the help of a Di(xe5an r¢5¢ur¢e talled cornerm￿ is pursuing s￿eral schemes for improving the heakh of our finance5. The following pages show our firwicial position at the er)d of 2025. and summarr. 2024 £86.960 £91.810 £4.850 2025 £96,720 £79.685 £17 035 Income nditsJre Net Reserrfes Policy The PCC aim5 to maintain unrestricred free resÈrvÈs (excl￿1￿£ re5tritted funds and fixed 2ssetsl of £23,000 which is equiydlent to approximatety three months. r￿rrna1 operaung expendrcurel This level enables the Church to maroge cash flow. respond to unforeseen ewdttLtr4 and ensure contFnuity of ministry Hnd misston. Our General Fund stands at £17,463 (below the tsF¥etl, although the PCC a150 ha5 acce$5 to the Designated Fund for xny t￿nSeS that they deem necessary. Th￿ gives 2 combined reserve fund of £39,309. The adequaq of reseryes is reviewed annualty as pan of the budget- setting and reporting process. with adjustsnents made as necessary in light of financial risk5. pLinned expendrcur< and income trends. Signed on behalF of the trustee5: Clare Challis Resident Minister Dated.. 2026 ' PCC Meeting 17 Ort¢ber 2016 Examiner's Report CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report R•port to tho tnMt•os On accounts for th• y￿r ond•d 31 D•¢•mb•r 2025 Charlty no Ilf any) 1129918 S•t out on pays 1to8 l to the trustees on my examination of the accourrts of the above . charty (Ihe Trusf) for the year erKled 31112r2025 Rg•ponslbllltle8 and ba818 of report As the charitys trustees. you are reskK)nsible for the preparation of the accounts in a￿an￿ with the requirements of ttle Charities Ad 2011 ftt I report in rwct of my examinatMM of the Trust's accounts carried out under 3eK#ion 145 of the 2011 Act arKI in carryirrfJ out my examinats"on, I have follo￿1 all the applicable DIred1￿ given by the Charity Commission under S￿*lOn 145(5)(b) of the A(* Indep•nd•nt oxamlnefs statomont I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, ary material respect.. the accountin9 records vmre not k•O in accordance with wtion 130 of the Charrties Act: or accounts did not acC￿d y￿h ts a¢¢ountiTrJ records; or the accounts did not comply viith the awicable requirements ConC￿ni￿ the foryn and content of acownts set out in the Charities (Accounts arKI Rep￿1$) Regulations 2008 other than any requirement that the accounts give a Irue and fairf vivw which is not a matter nsidered as part of an independent examination. I have no ¢oncems and have come across no other matter8 in connection with the examination to which attention should be dratryn in this report in order to wHble a woper uThJwstanding of the accounts to be reached. Slgn•d: 2414126 Name: Ala•talr Forr••t Rel•v•nt profwlonal qualHlcallon(s) or body (El any): ACMA Addro88.' 22 Brfdge Road. Emsworth. Hampshlr•. P010 7DS ## Statement of Financial Activities ||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Prior**
**Year**
**Total**| |---|---| |**Income and endowments from:**
Donations and legacies
Income from charitable activities
Other trading activities
Investments
**Total income**
**Expenditure on:**
Raising funds
Expenditure on charitable activities
Other expenditure
**Total expenditure**
**Net income / (expenditure)**
**resources before transfer**
**Other recognised gains / losses**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**REPRESENTED BY**
**Unrestricted**
General fund
**Designated**
Legacies fund
**Restricted**
Building Repair
Ceiling Repair Fund
Church Yard Upkeep
Parish Administrator
Portable Font & Baptism
St Johns Church School Prize|75,735
4,576
80,311
67,684
2,383
2,383
5,258
13,263
13,263
12,952
669
94
763
1,069| ||**92,050**
**4,670**
**96,720**
**86,963**
614
614
62,190
5,894
68,084
76,317
10,987
10,987
15,498| ||**73,791**
**5,894**
**79,685**
**91,815**| ||**18,259**
**(1,224)**
**17,035**
**(4,851)**| ||**18,259**
**(1,224)**
**17,035**
**(4,851)**| ||**21,050**
**6,175**
**27,226**
**32,077**| ||**39,309**
**4,951**
**44,261**
**27,226**| ||17,643
17,643
21,050
21,666
21,666
955
955
955
1,410
1,410
1,410
209
209
115
926
926
2,274
531
531
560
920
920
860| 5 ## Balance sheet |**Class and**
**Code**
**Description**|**This Year**
**Last Year**| |---|---| |**Current assets**
6501
Bank current account
6502
Bank current account #2
6510
CCLA (CBF) deposit account
6520
CCLA (CBF) Education Account
6590
Cash in hand
**Total Current assets**
**Liabilities**
6699
Agency collections
**Total Liabilities**
**Net Asset surplus(deficit)**
**Reserves**
Excess / (deficit) to date
Z01
Starting balances
Z03
Gains/(losses) on reval of fixed assets
**Total Reserves**
**Represented by funds**
Unrestricted
Designated
Restricted
**Total**|28,415
7,213
796
5,917
20,069
19,400
1
1
100
100| ||**49,382**
**32,631**
5,121
5,405| ||**5,121**
**5,405**| ||**44,261**
**27,226**| ||17,035
(4,851)
27,226
32,077| ||**44,261**
**27,226**
17,643
21,050
21,666
4,951
6,175| ||**44,261**
**27,226**| 6 ## Statement of assets and liabilities ||**General**
**Designated**
**Restricted**
**This**
**Year**
**Last**
**Year**| |---|---| |**Current assets –**
**Cash at bank and in hand**
Bank current account -
Bank current account #2 -
CCLA (CBF) deposit account -
CCLA (CBF) Education Account -
Cash in hand -
**Totals**
**Liabilities - Agency accounts**
Agency collections -
**Totals**
**Grand total**|(54,230)
21,666
60,979
28,415
7,213
51,704
(50,908)
796
5,917
20,069
20,069
19,400

0
1
1
1
100
100
100| ||**17,643**
**21,666**
**10,072**
**49,382**
**32,631**
5,121
5,121
5,405| ||**5,121**
**5,121**
**5,405**| ||**17,643**
**21,666**
**4,951**
**44,261**
**27,226**| ## Fund movement by type |**Administrator Fund**
Restricted
**Font & Baptism Fund**
Restricted
**Ceiling Fund**
Restricted
**Dunning Fund**
Restricted
**Legacies Fund**
Designated
**Building Repair Fund**
Restricted
**School Prize Fund**
Restricted
**General fund**
Unrestricted
**Grand total**|**Opening**
**Incoming**
**Outgoing**
**Closing**| |---|---| ||2,274
4,516
5,865
926
560
29
531
1,410
1,410
115
94
209
21,666
21,666
955
955
860
60
920
21,050
70,383
73,791
17,643| ||**27,226**
**96,720**
**79,685**
**44,261**| 7 ## Analysis of income and expenditure ## INCOME |Donations and legacies
Gift Aid - Bank
Gift Aid - Envelopes
Other planned giving
Open plate collections
Blue Moon / Little Fishes
Back of Church Donations
Donations from Fellowship
Breakfasts
Giving through church boxes
One-off Gift Aid gifts
Donations appeals etc
Tax recoverable on Gift Aid
Legacies
Non-recurring one-off grants
Other funds generated
**Total**
Income from charitable activities
Fees for weddings and funerals
Bookstall sales to promote
objectives
**Total**
Other trading activities
Bookstall sales - fund raising
Church hall lettings - fund raising
Refunds and Misc Income
**Total**
Investments
Dividends
Bank and building society interest
**Total**
TOTAL
**INCOME TOTAL**|**Un-**
**restricted**
**Des-**
**ignated**
**Re-**
**stricted**
**Total**
**This Year**
**Total**
**Last Year**
29,697
2,150
31,847
35,495
3,475
220
3,695
4,122
1,500
1,328
2,828
2,792
2,365
2,365
2,718
935
935
1,136
208
208
236
218
218
252
56
56
56
5,065
357
5,422
3,700
945
1,000
521
2,466
2,740
7,580
7,580
9,480
20,666
20,666
1,995
1,995
4,957
30
30| |---|---| ||**54,069**
**21,666**
**4,576**
**80,311**
**67,684**| ||
1,747
1,747
5,258
636
636| ||**2,383**
**2,383**
**5,258**| ||3
13,263
13,263
12,692
256| ||**13,263**
**13,263**
**12,952**| ||94
94
92
669
0
669
978| ||**669**
**94**
**763**
**1,069**| ||| ||**70,383**
**21,666**
**4,670**
**96,720**
**86,963**| 8 ## EXPENDITURE |EXPENDITURE|||||| |---|---|---|---|---|---| ||**Un-**|**Des-**|**Re-**|**Total**|**Total**| ||**restricted**|**ignated**|**stricted**|**This Year**|**Last Year**| |Raising funds|||||| |Costs of fetes & other events|614|||614|| |**Total**|**614**|||**614**|| |Expenditure on charitable activities|||||| |Giving to missionary societies|||||150| |PCC Charitable Giving Fund|5,266|||5,266|6,492| |Giving - relief and development|10|||10|| |agencies|||||| |Home mission|124||29|153|27| |Library & Home groups materials|750|||750|| |Secular charities|150|||150|28| |Ministry parish share etc|46,353|||46,353|48,782| |Assistant staff costs|384|||384|584| |Salary of parish administrator|||5,865|5,865|5,047| |Interregnum - Ministers Expense|7|||7|29| |Church running - insurance|1,324|||1,324|1,298| |Church office - telephone|645|||645|547| |Church maintenance|316|||316|800| |Upkeep of services|281|||281|169| |Upkeep of churchyard|772|||772|3,297| |Administration|2,100|||2,100|2,612| |Photocopier Running Costs|479|||479|426| |Church running - electric|574|||574|545| |Church running - gas|2,506|||2,506|3,604| |Church running - heating and|75|||75|1,517| |lighting|||||| |Church running - flowers|||||27| |Church Running - candles|||||161| |Governance costs|75|||75|75| |examination/audit fee|||||| |Other PCC property upkeep|||||100| |**Total**|**62,190**||**5,894**|**68,084**|**76,317**| 9 |Other expenditure
Vicarage Water rates
Kitchen Sundries (Coffee, milk
etc)
Hall Running - Cleaning
Hall running - electricity
Hall running - gas
Hall running - insurance
Hall running - maintenance
Hall running - water
Hall running - heating and lighting
Hall Running - Refunds
Bank Account Charges
**Total**
TOTAL
**EXPENDITURE TOTAL**
GRAND TOTAL
Income Total
Expenditure Total
**GRAND TOTAL**|**Un-**
**restricted**
**Des-**
**ignated**
**Re-**
**stricted**
**Total**
**This Year**
**Total**
**Last Year**
222
693
693
1,351
1,404
1,404
1,404
1,659
1,659
1,818
2,368
2,368
2,578
1,324
1,324
1,298
1,370
1,370
482
1,453
1,453
1,005
522
522
4,990
110
194
194
239| |---|---| ||**10,987**
**10,987**
**15,498**| ||| ||**73,791**
**5,894**
**79,685**
**91,815**| ||70,383
21,666
4,670
96,720
86,963
73,791
5,894
79,685
91,815| ||**(3,407)**
**21,666**
**(1,224)**
**17,035**
**(4,851)**| ## Notes ## General The Financial Statements have been prepared in accordance with the Charities Statement of Recommended Practice (SORP) 2015 Statement of Financial Activity (SOFA) ## Funds **Unrestricted Funds** are general funds which can be used for PCC ordinary purposes. **Designated Funds** are unrestricted funds which the PCC has designated for a specific purpose. A legacy was received last year and will be used where the PCC decides is appropriate. **Restricted Funds** represent funds given to the PCC for a specific purpose. These funds may only be expended for the specific purpose for which they were given. - The Building Repair Fund was not drawn on for new work in 2025 and has a limited fund left over from the significant activities in 2019. - The Dunning Fund is a collection fund for income from an endowment managed by the Diocese for upkeep of the graves. The income is used for church yard upkeep. - The Font & Baptism fund was created in 2016 from money donated in the memory of M. Law & P. Winn for a portable font and provision of Baptism materials. - The Ceiling Fund was created in 2017 to collect donations towards the repair of the church ceiling. 10 - The St John’s School Prize Fund was created in 2019 to provide an annual prize for pupils considered by the school to be deserving. - The Administrator Fund was created in June 2022 to hold donations specifically to pay for an Administrator. ## Agency Funds From time to time the PCC collects money on behalf of others. This money is not income of the Church so is collected by the PCC as an agent for the recipient. As such it does not normally appear in the main accounts. There are two routine occasions on which agency collections are made: - a) Fees collected on behalf of the Diocesan Board of Finance (DBF) and eligible officiants for Weddings and Funerals as laid out in the Diocese fees table; also fees for Organists, Vergers and Sextons as necessary. - b) Sequestrated fees related to any interregnum period . In 2024 the Fees agency account stood as follows ||**Carried Over**|**Collected**|**Paid Out**|**Carried Over**| |---|---|---|---|---| ||**from 2024**|||**to 2026**| |DBF fees|(£3,779)|£500|£324|(£3,955)| |DBF fees|£647|-|£240|£887| |(sequestrated)||||| |Verger Costs|(£365)|-|-|(£365)| |Organist Costs|£5|£300|£200|£105| |Sexton Costs|(£700)|£1,595|£1,130|(£235)| _Note: negative balances in braces ( ) represent money held by the PCC but owed to a third party._ ## Fixed Assets The Church retains the Church Centre Building as its sole fixed asset. Since its acquisition the Church Centre building has been depreciated on a straight-line basis over 50 years. |Net book value at 31 Dec 2024
Depreciation for 2024
**Net book value at 31 Dec 2025**|£293,440
£10,480| |---|---| ||**£282,960**| ## Missionary and Charitable Giving The Church supports a number of causes using approximately 10% of our donated income. In 2025 the following causes received contributions totaling £5,266: |Church Housing Trust|Hope into Action|Beacon Food Bank| |---|---|---| |Tearfund|Sovereign World Trust|Mission Aviation Fellowship| |Emmanuel International|Mercy Ships|Release International| |Medaille Trust|Barnabas Fund|Quicken Trust| ## Fundraising No proactive fund raising was done during 2025. However, several generous donations and legacies were received. 11