ANNUAL REPORT AND FINANCIAL STATEMENTS
OF
ST MARY'S LONGFLEET PCC, POOLE FOR THE YEAR ENDED 31 December 2024
Registered Charity Number 1130469 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF LONGFLEET (ST MARY'S), POOLE
INCUMBENT Revd Canon Andrew Perry The Vicarage 2, Twemlow Avenue Poole Dorset BH14 8AN
BANKERS INDEPENDENT EXAMINERS CAF Bank Ltd Newton Magnus 25 Kings Hill Avenue Arrowsmith Court Kings Hill Station Approach West Malling Broadstone Kent ME19 4JQ Dorset BH18 8AT
St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
Objective and Activities
St Mary’s Longfleet PCC has the responsibility of co-operating with the incumbent, the Revd Canon Andrew Perry, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has the maintenance responsibilities for the Church Centre, Kingston Road, Poole.
Governing document
The PCC is a registered Charity (Number 1130469), and is governed by the Parochial Church Councils (Powers) Measure 1956 as amended and Church Representation Rules.
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 are welcome to stand for election to the PCC. On appointment, each new PCC member is given a clear briefing of the responsibility they carry as a trustee and of the primary purpose of the PCC to work with the incumbent, Revd Canon Andrew Perry, in the whole mission of the church.
During the year the following served as members of the PCC -
| Incumbent: | Revd Canon Andrew Perry | Chair |
|---|---|---|
| Associate Vicar: | Revd Mark Hay Revd Jordan Betts |
(until end of Jan 2024) (from Dec 2024) |
| Wardens: | Mrs Alison Cox Dr Pete Naylor |
|
| Elected Members: Deanery Synod Representatives: |
Mr Mike Bilson Mr John Brackstone Mr Simon Burnham-Slipper Mrs Sue Cobb Mrs Anne Goodrich Mr Mark Heavyside Mr Neale Molyneux Mrs Alison Pringle Mr Samuel Smith Mrs Claire Stonier Miss Jess Wheadon Mr Colin Chalkly-Maber Mrs Emma Jackson Miss Sue Ockendon Mr John Rolleston Mr Mike Turner Miss Angie Wheeler Mrs Wendy Tarpley-Naylor |
(from April 2024) (until April 2024) Treasurer |
| Electoral Roll Secretary Mrs Kym Powell PCC Secretary Mrs Gillian Rutherford |
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
Statement of Parochial Church Council’s Responsibilities
Charity law requires the Council to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of its financial activities for that period and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:
-
a) select suitable accounting policies and then apply them consistently;
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b) make judgements and estimates that are reasonable and prudent;
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c) state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements; and
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d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue.
The Council is responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the charity, and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
Committees and Subgroups
The four key principles behind these structures being that they should be –
Purposeful - To fulfil our overall vision and purposes Adaptable Able to respond to continuing growth Flexible - Within an age of rapid change Simple To function naturally and allow St Mary’s Longfleet to grow healthily as a living organism rather than a bureaucratic organisation and avoid unnecessary meetings.
The structures are designed to express trust and accountability. From January 2010 – A new Leadership Structure was developed which clarifies the respective roles of the PCC and the Staff Team.
Finance Team (also Standing Committee of PCC)
Prepares the ‘Annual Budget’ and monitors spending. It holds responsibility for reviewing staff salaries and expenses. It carries a mandate to be proactive in encouraging financial giving in the church, and to support the Hon. Treasurer.
Reserves Policy:
As the PCC has employed 14 full or part time staff during the year, it is the policy to maintain a balance on unrestricted funds (if possible), which equates to approximately six months’ unrestricted payments (excluding Share payments to the diocese), to cover emergency
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
situations which may arise from time to time. In addition, a balance equal to approximately three months’ Share payments is maintained whenever possible. The current level of unrestricted cash reserves does not meet this target but does cover approximately 4 months of such payments. At the year end the Church held £219,352 of unrestricted funds and £2,358,976 of restricted funds.
Risk Management:
The principal risk is that the PCC would not be able to meet its financial commitments in any given year. This is currently seen as medium likelihood but high impact and is managed by a careful budgeting process, performance against which is regularly monitored by the PCC and the Finance sub-committee as well as communication with all members of the congregation when necessary. By comparison with this risk all the other identified risks have a low residual impact and may be outlined as:
High impact/medium likelihood – fire in the building – contingency plan – use of local school premises.
High impact/low likelihood - no one coming forward to act as volunteer members of teams and committees – contingency plan – continued communication with the congregation together with a database of skills. Responsibility for this shared by Vicar and Finance Team.
Medium impact/medium likelihood – something goes missing or is stolen from the church safe or other office area – contingency plan – continued monitoring of security measures making improvements as necessary.
Fabric Team (sub group of PCC)
Maintains the church property and equipment. Identifies and prioritises work needed, including quinquennial requirements. It works closely with the SML Facilities Team.
Mission Support Team
Encourages and assists all at SML to reach out imaginatively into the world, in obedience to Jesus’ call to evangelism and social care - “Go and make disciples of all Nations” - Matthew 28: 19. It makes proposals to the PCC about the allocation of the tithe.
SML Eco Group
To encourage the SML church community to be good stewards of God’s creation and align ourselves to the Anglican Communion’s fifth mark of mission. This is a very active, passionate sub-group, under the leadership of Lois Partridge.
Church Attendance
On an average Sunday, our total worshipping numbers were about 730. Online, live-stream services attract a sizeable number of additional viewers. The Electoral Roll number for 2024 was 545.
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
Pension Builder Scheme
St Mary’s Longfleet PCC participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers.
CWPF has two sections:
-
the Defined Benefits Scheme
-
the Pension Builder Scheme, which has two subsections;
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a. a deferred annuity section known as Pension Builder Classic, and,
-
b. a cash balance section known as Pension Builder 2014.
Pension Builder Scheme
Both sections of the Pension Builder Scheme are classed as defined benefit schemes.
Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.
There is no sub-division of assets between employers in each section of the Pension Builder Scheme.
The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2024: £9,750, 2023: £7,875).
A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022.
For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.
The next valuation is due as at 31 December 2025.
The legal structure of the scheme is such that if another employer fails, St Mary’s Longfleet PCC could become responsible for paying a share of the failed employer’s pension liabilities
Public benefit, objectives and activities
The PCC have given due regard to public benefit when planning the church’s activities, in accordance with section G2 and G3 of the Charity Commission’s General guidance on Public Benefit (January 2008). The paragraphs above and below set out the PCCs activities, achievements and performance during the year, which are directly related to the objects and purposes for which the church exists.
The church achieves its principal objects and purposes through:
high quality public worship, both traditional and contemporary
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
-
pastoral care and support of those in need
-
promotion of Christian aid, mission agencies and other charitable causes.
These benefits are directly related to the aims of the church and are fully compliant with Principles 1 and 2 of the Charity Commission Principles on Public Benefit.
REVIEW OF THE YEAR
Across the world, 2024 has been a year marked by global political change and volatility, and, within our nation, ‘uncertainty and flux’ are probably the most pertinent descriptors of the prevailing mood. Our country has had a General Election and a new government formed. The Church of England has been rocked by inadequate handling of safeguarding issues leading to the unprecedented resignation of the Archbishop of Canterbury and a distrust of senior leadership. This has created a wider backcloth that impinges upon us all.
In the midst of all of this, the Lord Jesus Christ is still Sovereign, He is building and refining His Church, and we need to try to discern what He is saying in these times.
During 2024, the full PCC met in-person for six business meetings. Central to our focus for the year was our refreshed SML Vision, which was shared at the APCM Monday 22nd April. ‘ Our vision is to grow adventurous disciples who take joy in making Jesus known in our communities and beyond’
Within this, we identified three key priority areas as described below. Naturally, many other strands of ministry will continue and be developed, and across all these areas has been a focus on aiming to offer ‘healthy’ ministry across the breadth of our ministry and mission activities.
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
REVIEW OF THE YEAR
RISE UP
Overall, it has been notable and so encouraging to sense the spiritual temperature of our church services and gatherings rising with a greater sense of expectancy and engagement. A deep, authentic sense that the Holy Spirit is moving in our midst, and a growing thirst in people’s hearts and souls to go deeper with the LORD. It’s exciting to see numbers growing at our 10.45am & 6.30pm services, and we are conscious of the need for prayerfullyconsidered increased investment to develop our 8.45am service.
We are thankful that our services over Christmas 2024 – including a dynamic ‘Nativity’ and a larger contingent of young people in our ‘Christmas Choir’- welcomed a huge number of visitors and appeared to minister in a profound way.
Our regular monthly Worship Nights, initiated by our Worship Pastor, have been an exciting creative development this year. They seem also to offer a place of refreshment for a number of people from other churches.
Live-stream continues to be offered, and is valued by a sizeable number, particularly those who are housebound or travelling but also for many others with links with SML across the country and beyond. As a result of a generous legacy gift and other contributions, we have been able to upgrade our cameras and some of our sound equipment, this has improved the quality of our online provision.
Our Sea Baptisms, on Sunday 28[th] April and Sunday 6[th] October were remarkable occasions and a powerful witness to others on the beach.
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
Once again, we were delighted to be committed to the Archbishops’ Your Kingdom Come prayer initiative leading up to Pentecost. Our commitment to our monthly prayer and worship gathering RISE has increased during 2024, so we now hold both a lunchtime and evening gathering on the second Monday of each month.
Core Discipleship Practices – have remained central to our life together and our equipping of members of SML to grow as passionate, whole-life disciples. To Belong - within a life group, Prayer Triplet and/or Volunteer Team; Feed – on God’s word through daily disciplined personal Bible reading; Pray – contributing to a life of nourishing and sustaining prayer; Serve – on a volunteer team; Give – through committed personal financial giving to the mission and ministry of SML.
More initiatives are percolating as we pursue our Vision priority of Inspiring Prayer and Creativity, which we will look to develop in 2025.
THRIVE IN
Welcome – once again, we have been thrilled to welcome a significant number of newcomers to SML over the past year. Our termly Welcome Meal is a key opportunity on the pathway for newcomers to be introduced to the wider ministry of SML and begin to find a place of belonging and, in time, serving.
Emerging Generations – have continued to flourish throughout 2024! The children valued their overseas trip to the Isle of Wight in May, and the links with Longfleet School are being strengthened again.
Numbers across our Youth Ministry have continued to grow, almost exponentially (!), and, alongside this, there is a discernible deepening for many of them in their walk with Jesus. Our Youth Pastor, Youth Ministry Assistant and ever-expanding team of volunteer leaders are doing a remarkable job! For the second year in a row, two Youth Weekends Away were organised at St George’s House in North Devon during the year.
RESOUND – a wider Dorset youth gathering, supported strongly by SML with YFC, continues to gain further momentum.
Life Groups – equipping our Life Groups is part of one of our key vision priorities. An oversight group of five people has been formed to help shape this ministry area and provide more dynamic and efficient pathways and support. Updates were provided to the PCC during the autumn, and it’s encouraging to see this development.
It continues to be a thrill to see the re-energising of SML Men’s Ministry , under an enlarged core leadership team. Again, two sizeable gatherings took place at the RMYC . There have also been curry evenings, BBQs, and an Away Weekend in September. New ‘Prayer triplets’ have formed, mostly organically.
SML Women’s Ministry – continues to flourish and offers many opportunities for women to meet together in a variety of ways – cycling groups, paddle-boarding, Women’s breakfasts, inspiring stories, Taste of Christmas - and encourage each other in discipleship and outreach. Kate Patterson’s inspirational breakfast talk on ‘The Gift of Blessing’ ministered to so many, and the Weekend at Lee Abbey 1-3 March 2024 was an unforgettable highlight!
Staff Transitions - at the end of January, after a memorable ‘thank you and farewell weekend’ Mark Hay, our long-standing Associate Vicar, left to take up his new appointment as the next
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
Rector of St Clement’s Oxford. We were delighted to appoint Jordan Betts as his successor, and Jordan began his ministry here on Advent Sunday. In October, our Children’s pastor Eden Elkins moved on from her post and we are currently in a time of recruiting for her replacement. Hugely grateful for the blessing our outgoing staff have been.
Discussions around the Church of England’s Living in Love and Faith (LLF) deliberations and the proposed Prayers of Love and Faith (PLF) have continued throughout 2024. The General Synod has still to discuss and make definitive decisions about several contentious issues related to this. LLF and PLF have been agenda items at each PCC meeting throughout this year. We recognise navigating these issues and discussions is deeply sensitive and SML’s heart is that everyone should feel welcomed, loved and honoured. With this in mind, the PCC is also clear that PLF will not be offered at SML, for two primary reasons – first, national guidance is clear that PLF should not be used when to do so would cause division in a church or parish, which undoubtedly would be the case here. Secondly, as incumbent, Andy has continued to make it clear that he holds an orthodox view of marriage and sexuality – in alignment with the Church’s historic teaching – and, therefore, could not sanction the usage of PLF at SML. We pray that as a church community, and indeed as a wider church, we can travel together healthily, our eyes focused on Jesus, with as much unity as possible on this journey.
The fact that the finances of SML have finished 2024 in a healthy position is due both the sacrificial generosity of our SML church family and the vigilant monitoring of our Finance Team . Once again, we are indebted to the hard work of members of the Finance Team who have committed countless hours to ensure our income and expenditure are carefully aligned and, in particular, to prepare for October’s Gift Day. The Finance Team also presented a realistic, yet faith-filled, 2025 budget to the PCC in November.
Compliance with statutory Policies is an official responsibility of the PCC and it helps to create a context in which people can thrive in a healthy, love-filled community. Each meeting involves an update on a rota basis. The TORs (terms of reference) of most of our reporting groups have been reviewed over the past year. Understandably, Safeguarding is the most prominent. Given the size of our growing Emerging Generations’ Ministries vigilance and constant updating of policies is essential. A ‘Safeguarding Report’ from our safeguarding team is received and discussed at every meeting, and the PCC is immensely grateful for the professionalism and skill of our SML Safeguarding Team. It is important to note, the PCC received a summary of both the Scolding Report and Makin Review, from the Chair of our Safeguarding Team, at our November meeting.
REACH OUT
Ukrainian Alpha Courses led by Nadia and a team, have continued to run in 2024 and have been a wonderful way of reaching out to other Ukrainians in our wider community with the love of the Gospel and a tangible offer of support. And it’s thrilling to see a huge number sign up both our Alpha and Youth Alpha courses starting January 2025 .
Sunshines our parent and toddler group, initially overseen by our Children’s Pastor, meets two mornings a week in our church centre. This is a significant outreach activity and often quite a lifeline for the parents’ that attend.
Our Armed Forces Veteran Friendly Group , under the leadership of Retired Major Homfray Vines and a committed team, offer a monthly ‘drop in’ at the church centre. This ministry offers a safe place for veterans to gather and share experiences, and it has grown both in
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
numbers and depth during the year. It was a privilege to welcome Major-General Roddy Porter (MMI) as our Remembrance Sunday preacher in November.
As part of our call to be a sending church – an Antioch – we continue to send people into new contexts, and encourage each church member to discern their vocation in each season including those currently exploring ordination.
SML’s practical support of and engagement with Poole Missional Communities ( PMC) including Reconnect , continues to develop. This is reflective of a wider commitment of churches across Poole fostering fresh missional expressions and of working together more extensively on shared ventures. Canon Paul Bradbury the long-standing leader of PMC stepped down from that position at the end of December, so that ministry is in a season of seeking to discern the LORD’s guidance for PMC’s future direction.
It is an ongoing joy to see the development and growth of the ministry of our Church Graft in the Parish of Hamworthy. Andy meets with the Revd Tessa Nisbet, Rector of Hamworthy, on a regular basis to offer support. It has been thrilling to see the tasteful reordering of the church building this year.
The fifth Anglican ‘Mark of Mission’ is ‘To strive to safeguard the integrity of Creation, and sustain and renew the life of the earth’ . As part of our engagement with this, the SML Eco Group , continues to be creative and provides the PCC with regular updates. New initiatives are being planned for 2025.
Our REACH ministries (Vision 2020 – Reach) are naturally grouped into 3 areas - ‘Food, Relationships & Refugees’ , primarily in the form of Cafe@SML, The Community Lunch, Routes to Roots, and Supporting Refugees, although there are many other additional initiatives. We remain joyfully committed to these, and it is such a joy to have welcomed a sizeable group of Ukrainians within our church family.
As mentioned earlier in this report, our refreshed SML Vision is to ‘Grow Adventurous Disciples of Jesus’ which, with our three key priorities is providing a clear direction of travel for us as a growing church community. Our vision aligns itself to both the national Church of England’s vision to become Christ-centred and Jesus-Shaped – a Church that is younger and more diverse, a Church of Missionary Disciples, A Church where Mixed Ecology is the norm – Humbler, Simpler and Bolder , and our Salisbury diocesan vision ‘Making Jesus Known’ . Alongside this, we recognise too that the Spirit of God will be working in unique ways in each locality and want to be open to His adventurous promptings for us a church family as we step into 2025.
On behalf of the PCC Revd Canon Andrew Perry 30 January 2025
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2024
| INCOMING RESOURCES (See Note 2) Donations and legacies Other Voluntary Income Income from Investments Income from Church Activities Other income TOTAL INCOMING RESOURCES RESOURCES USED (See Note 3) Church Activities TOTAL RESOURCES USED NET INCOMING/(OUTGOING) RESOURCES Change in value of investments NET MOVEMENT IN FUNDS BALANCES BROUGHT FORWARD AT 1 JANUARY 2024 (2023) BALANCES CARRIED FORWARD AT 31 DECEMBER 2024 (2023) |
Unrestricted Funds £ 557,159 21,468 12,511 18,581 - 609,719 597,475 597,475 12,244 - 12,244 207,108 219,352 |
Restricted Funds £ 19,287 7,414 7,114 76,630 - 110,445 107,909 107,909 2,536 5,089 7,625 2,351,351 2,358,976 |
Total 2024 £ 576,446 28,882 19,625 95,211 - 720,164 705,384 705,384 14,780 5,089 19,869 2,558,459 2,578,328 |
Unrestricted Funds £ 496,414 987 7,469 21,685 934 527,489 504,123 504,123 23,366 - 23,366 183,742 207,108 |
Restricted Funds £ 42,704 7,064 6,631 90,309 - 146,708 116,122 116,122 30,586 19,138 49,724 2,301,627 2,351,351 |
Total 2023 £ 539,118 8,051 14,100 111,994 934 |
|---|---|---|---|---|---|---|
| 674,197 | ||||||
| 620,245 | ||||||
| 620,245 | ||||||
| 53,952 | ||||||
| 19,138 | ||||||
| 73,090 2,485,369 |
||||||
| 2,558,459 |
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
BALANCE SHEET at 31 December 2024
| FIXED ASSETS Tangible fixed assets (Note 5) Trust Investments - Salisbury DBF (Note 8) CURRENT ASSETS Stock Debtors (Note 6) Short Term Deposits - CBF Investments Cash at Bank and In Hand LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR Creditors (Note 7) Interest Free Loan (Note 7) NET CURRENT ASSETS AMOUNTS FALLING DUE AFTER ONE YEAR Interest Free Loan (Note 7) TOTAL NET ASSETS FINANCED BY Charitable Reserves at beginning of year Change in value of investments Net movement in funds for the year Charitable Reserves at end of year PARISH FUNDS Unrestricted Designated Restricted |
2024 £ 2,030,688 229,556 2,260,244 254 7,231 254,289 85,219 346,993 8,190 1,219 9,409 337,584 19,500 19,500 2,578,328 2,558,459 5,089 14,780 2,578,328 213,633 5,719 2,358,976 2,578,328 |
2023 £ 2,019,620 223,248 |
|---|---|---|
| 2,242,868 | ||
| 307 13,547 241,314 93,809 |
||
| 348,977 | ||
| 11,448 1,218 |
||
| 12,666 | ||
| 336,311 | ||
| 20,720 | ||
| 20,720 | ||
| 2,558,459 | ||
| 2,485,369 19,138 53,952 |
||
| 2,558,459 | ||
| 199,894 7,214 2,351,351 |
||
| 2,558,459 |
Approved by the Parochial Church Council and signed on its behalf by:
Revd Canon A. Perry (Chairman)
The notes on pages 13 to 25 form part of these accounts.
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
Cashflow Statement for the year ended 31 December 2024
| Net cash from operating activities Cash flows from investing activities Purchase /Disposal of fixed assets (Purchase)/Disposal of investments Dividends and interest Purchase of fixed assets Change in cash equity in reporting period Cash as at 1 January 2024 Net income (expense) Depreciation charge Dividends and interest Decrease/(increase) in stock Decrease/(increase) in debtors (Decrease)/increase in creditors Analysis of cash Cash in hand Short term deposits |
(17,459) (1,219) 19,625 - |
2024 3,438 947 4,385 335,123 339,508 14,780 6,391 (19,625) 53 6,316 (4477) 3,438 85,219 254,289 339,508 |
- (1,219) 14,100 - |
2023 40,358 12,881 |
|---|---|---|---|---|
| 53,239 281,884 |
||||
| 335,123 | ||||
| 53,952 2,024 (14,100) 287 (7,339) 5,534 |
||||
| 40,358 | ||||
| 93,809 241,314 |
||||
| 335,123 |
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS For the year ending 31 December 2024
1. ACCOUNTING POLICIES
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise started in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice (SORP (FRS 102)2019): Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Standard applicable in the UK and Republic of Ireland (FRS 102).
These accounts have been prepared on a Going Concern basis as there are no material uncertainties about the ability to continue.
The accounts are shown in Pounds Sterling
Funds
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. These include funds designated for a particular purpose by the PCC.
The purpose of any restricted funds is noted in the accounts.
The accounts include transactions, assets and liabilities for which the PCC can be held responsible. They do not include the accounts of church groups that owe an affiliation to another body nor those that are informal gatherings of church members.
Incoming Resources
Voluntary income and capital sources
Collections are recognised when made.
Amounts receivable under covenant are recognised only when honoured by the covenantor.
Income Tax recoverable on Gift Aid donations is recognised when claimed. This in effect means that tax recoverable on donations made up to 5 April 2023 has been claimed and received and included in these Accounts. Tax due on donations made to the Church from 6 April 2023 to 31 December 2024 will not be claimed until 2024 and therefore has not been included as income in these Accounts. This will be shown as income in the Accounts for the year ended 31 December 2025.
Grants and legacies to the PCC are accounted for when received.
Funds raised from events and activities are accounted for gross before expenditure.
Sales of books and magazines from the church bookstall are accounted for net.
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2024
Incoming Resources continued
Other ordinary income
Rental income from the letting of church premises is accounted for when invoiced.
Parochial fees due to the PCC for weddings, funerals etc. are accounted for on an event by event basis.
Income from investment
Dividends and interest are accounted for when due.
Donated goods, facilities and services
Are accounted for when received
Application of Resources
Grants
Grants and donations are accounted for when paid.
Costs directly related to the work of the church
The Parish share is accounted for when payable and any share unpaid at 31 December is shown as a creditor in the Balance Sheet.
Fixed Assets
Consecrated land and buildings and moveable church furnishings
Consecrated and beneficed property is excluded from the accounts by the Charities Act 2011.
No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be an inalienable property. The cost of improvements to the Church spire is being depreciated over 40 years. All other expenditure incurred during the year on consecrated or beneficed buildings and moveable church furnishings, whether maintenance or improvement is written off.
Other land and buildings
Other land and buildings held on behalf of the PCC for its own purposes is valued at market value. No depreciation is charged against such properties but any expenditure or improvement is written off as incurred.
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2024
Fixed Assets continued
Other fixtures, fittings and office equipment
Equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off in the period in which the asset is acquired.
Material donated assets are accounted for when received. They are valued at fair value on date of receipt.
Investments
Investments are shown at market value at 31 December.
Current assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less any provision for amounts, which may prove uncollectible.
Short-term deposits include cash held on deposit either with the Central Board of Finance or at the bank.
Stock is valued at the lower of cost or net realisable value.
Loans
Funds have been released from the Investment known as “Garland Road” as an interest free loan, repayable over 40 years, towards the repair of Tower and Spire. This is to the value of £48,750 of which £29,250 has been repaid to date (£28,030 last year).
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St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2024
2. INCOMING RESOURCES
| Voluntary Income (direct giving) Planned Giving Gift Aided Giving Tax Recovered on Gift Aided Giving Non Gift Aid Collections at All Services Gift Days Sundry Donations Other Voluntary Income Donations, Appeals etc. Legacies Grants / VAT relief Income from Church Activities Bookstall Centre Lettings etc Wedding and Funeral Fees Youth & Children’s Work Men’s / Women’s Groups Insurance Claim Income from Investment U.K. Dividends and Interest (including Tax reclaimed) TOTAL INCOMING RESOURCES |
Unrestricted Funds £ 275,558 76,496 92,257 8,711 59,675 44,462 557,159 - 20,000 1,468 21,468 - - 311 18,270 18,581 - 12,511 609,719 |
Restricted Funds £ - - 8,030 - - 11,257 19,287 7,414 - - 7,414 251 54,375 - 1,039 20,965 76,630 - 7,114 110,445 |
Total 2024 £ 275,558 76,496 100,287 8,711 59,675 55,719 576,446 7,414 20,000 1,468 28,882 251 54,375 311 19,309 20,965 95,211 - 19,625 720,164 |
Unrestricted Funds £ 248,803 79,092 92,811 8,488 53,560 13,660 496,414 - - 987 987 - - 1,205 20,480 - 21,685 934 7,469 527,489 |
Restricted Funds £ - - 6,100 - - 36,604 42,704 7,064 - - 7,064 340 71,124 - 2,254 16,591 90,309 - 6,631 146,708 |
Total 2023 £ 248,803 79,092 98,911 8,488 53,560 50,264 |
|---|---|---|---|---|---|---|
| 539,118 | ||||||
| 7,064 - 987 |
||||||
| 8,051 | ||||||
| 340 71,124 1,205 22,734 16,591 |
||||||
| 111,994 | ||||||
| 934 14,100 |
||||||
| 674,197 |
Page 17
St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2024
2. INCOMING RESOURCES continued
Note:
The movement on Trust Valuation is the shift in investment valuation from the CBF during the year for the following Investment Funds
| Garland Road Opening Value 124,078 Additions Change in Value 1,219 2,820 Closing Value 128,117 |
Riddell Longfleet Churchyard 95,937 3,233 - 2,196 - 74 98,133 3,307 |
|---|---|
Page 18
St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2024
3. RESOURCES USED
| Church Activities Grants Missionary and charitable giving: Church overseas: missionary societies relief and development agencies Home missions/other Church Societies Pastoral Support Fund Support Costs Youth and Children’s Work Men’s / Women’s Group Alpha & Evangelism Directly Relating to the Work of the Church Ministry: Parish Share Clergy Expenses Other Clergy Costs Church - Running Expenses Church Maintenance Expenditure on Bookstall Centre Running Costs Professional Fees Pastoral Salaries Church Management and Administration Administration: Depreciation Total Church Activities Costs |
Unrestricted Funds £ 10,305 2,000 17,226 - 29,531 37,343 - 1,445 38,788 141,769 18,357 1,697 48,099 25,312 - - - 1,311 263,919 500,464 21,720 5,172 26,892 595,675 |
Restricted Funds £ - 563 1,674 6,585 8,822 491 25,634 26,125 - 2,052 - - 4,157 283 41,007 - - 24,244 71,743 1,219 1,219 107,909 |
Total 2024 £ 10,305 2,563 18,900 6,585 38,353 37,834 25,634 1,445 64,913 141,769 20,409 1,697 48,099 29,469 283 41,007 - 1,311 288,163 572,207 21,720 6,391 28,111 703,584 |
Unrestricted Funds £ 11,050 3,341 14,000 28,391 33,376 - 6,562 39,938 131,267 7,937 1,067 37,017 17,762 - - 240 1,221 218,109 414,620 18,569 805 19,374 502,323 |
Restricted Funds £ - 2,230 1,875 6,730 10,835 890 12,264 13,154 - 3,419 - - 2,500 477 36,518 - - 48,000 90,914 1,219 1,219 116,122 |
Total 2023 £ 11,050 5,571 15,875 6,730 |
|---|---|---|---|---|---|---|
| 39,226 | ||||||
| 34,266 12,264 6,562 |
||||||
| 53,092 | ||||||
| 131,267 11,356 1,067 37,017 20,262 477 36,518 240 1,221 266,109 |
||||||
| 505,534 | ||||||
| 18,569 2,024 |
||||||
| 20,593 | ||||||
| 618,445 |
Page 19
St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2024
3. RESOURCES USED Continued
| Total Church Activities Costs Carried Forward Governance Costs Audit Fee Total Governance Costs TOTAL RESOURCES USED |
Unrestricted Funds £ 595,675 1,800 1,800 |
Restricted Funds £ 107,909 - - |
Total 2024 £ 703,584 1,800 1,800 |
Unrestricted Funds £ 502,323 1,800 1,800 |
Restricted Funds £ 116,122 - - |
Total 2023 £ |
|---|---|---|---|---|---|---|
| 618,445 | ||||||
| 1,800 | ||||||
| 1,800 | ||||||
| 597,475 | 107,909 | 705,384 | 504,123 | 116,122 | ||
| 620,245 |
Page 20
St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2024
4. STAFF COSTS
| Children & Youth Office & Admin Pastoral & Worship Verger & Cleaning Centre Gross Salaries Employers NI Employers Pension Contribution Paid to DBF |
2024 £ 74,625 99,442 43,449 33,984 36,663 288,163 253,852 15,056 8,667 10,588 288,163 |
2023 £ 67,724 66,050 79,036 19,002 34,586 |
2023 £ 67,724 66,050 79,036 19,002 34,586 |
|
|---|---|---|---|---|
| 266,398 | ||||
| 193,131 9,329 7,875 56,063 266,398 |
Average number of full time employees during the year was 4 (2023: 4) and part time was 10 (2023: 10) (Average full time equivalent: 8 (2023:8))
No employees received employee benefits of £60,000 or more in either year.
5. FIXED ASSETS FOR USE BY THE PCC
| GROSS BOOK VALUE at 1 January 2024 ADDITIONS at 31 December 2024 DEPRECIATION at 1 January 2024 Charge for the Year at 31 December 2024 NET BOOK VALUE at 31 December 2024 at 31 December 2023 |
Freehold Land / Centre £ 1,976,080 - 1,976,080 - - - 1,976,080 1,976,080 |
Building Improvements £ 69,432 - 69,432 26,698 1,219 27,917 41,515 42,734 |
Furniture & Equipment £ 247,555 17,459 265,014 246,749 5,172 251,921 13,093 806 |
TOTAL £ 2,293,067 17,459 |
|---|---|---|---|---|
| 2,310,526 | ||||
| 273,447 6,391 |
||||
| 279,838 | ||||
| 2,030,688 | ||||
| 2,019,620 |
The freehold land and buildings comprises the Church Centre located at Kingston Road, Poole. The Registered Owners are Salisbury Diocesan Board of Finance as Custodian Trustees for the Parochial Church Council of Longfleet who are Management Trustees. Building improvements includes the cost of improvements to the Church Spire. This is being depreciated over 40 years.
Page 21
St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2024
6. CURRENT ASSETS
Debtors
| Trade debtors 7. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR Creditors Interest Free Loan AMOUNTS FALLING DUE AFTER ONE YEAR Interest Free Loan (repayable over 40 years) |
2024 £ 7,231 2024 £ 8,190 1,218 9,408 19,500 19,500 |
2023 £ 13,547 2023 £ 11,448 1,218 |
|---|---|---|
| 12,666 | ||
| 20,720 | ||
| 20,720 |
8. FIXED ASSET INVESTMENTS
Trust Investments held in the name of Salisbury Diocesan Board of Finance for the benefit of the Parish of St Mary Longfleet are as follows:
Garland Road Riddell Longfleet Churchyard
CBF Investments are held as follows:
Riddell - 50% for the vicar’s expenses, 50% to support the vicar’s ministry Accounts designated as per Title:
Opening market value Additions Change in market value Closing market value |
2024 2023 £ £ 223,248 202,891 1,219 1,219 5,089 19,138 229,556 223,248 |
|---|---|
The market value is calculated by CBF Investments
9. CONTINGENT ASSET
As at 31 December 2024 a tax rebate in respect of covenants and donations made under Gift Aid totalling £52,721 is due to the P.C.C. (2023: £43,332) This claim will be submitted during 2025 and accounted for in the next Accounts.
Page 22
St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2024
10. FUND DETAILS
Summary of restricted fund movements.
| St Mary’s Longfleet Original Centre Building Centre Building Improvements Centre Fixtures and Fittings Garland Road Riddell Churchyard Church Centre Pastoral Support Fund Sound Sudan/Varna – Ukraine Sunshines |
Balance 1/1/2024 £ 50,766 500,000 1,171,708 11,528 134,724 105,864 3,756 353,934 6,422 12,649 - - |
Income £ 92,508 - - - 4,004 3,016 90 - 8,030 1,758 1,039 |
Expenses and changes in investment £ (85,850) - - - (3,433) (3,995) (360) - (6,585) (1,558) (1,039) |
Balance 31/12/2024 £ 57,424 500,000 1,171,708 11.528 135,295 104,885 3,486 353,934 7,867 12,849 - |
|---|---|---|---|---|
| 2,351,351 | 110,445 | (102,820) | 2,358,976 |
Prior Year summary of restricted fund movements
| St Mary’s Longfleet Original Centre Building Centre Building Improvements Centre Fixtures and Fittings Garland Road Riddell Churchyard Church Centre Pastoral Support Fund Sound Sunshines Sudan/Varna - Ukraine |
Balance 1/1/2023 £ 62,005 500,000 1,171,708 11,528 120,417 94,722 3,668 319,328 7,052 11,149 - - |
Income £ 53,730 - - - 3,697 2,842 88 71,124 6,100 1,500 1,149 478 |
Expenses and changes in investment £ (70,969) - - - 10,610 8,250 - (36,518) (6,730) - (1,149) (478) |
Balance 31/12/2023 £ 50,766 500,000 1,171,708 11,528 134,724 105,864 3,756 353,934 6,422 12,649 - - |
|---|---|---|---|---|
| 2,301,627 | 146,708 | (96,984) | 2,351,351 |
Page 23
St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2023
Details of restricted funds:
Original Centre Building : for the use for the centre building
Centre Building Improvement : for use on the improvements to the church centre
Centre Fixtures and Fittings : for use on the maintenance and replacement of centre fixtures and fittings
Garland Road : to be used for repairs and maintenance of the church
Riddell : 50% for the vicars expenses or 50% to support the vicars ministry Churchyard : for ongoing maintenance and repairs of the churchyard Church Centre : for ongoing costs in running the centre
Pastoral Support Fund : for the collection and payments of pastoral donations and expenses Sound : for sound system expenses
Sudan/Varna - Ukraine : for the collection and payments of Ukraine donations Sunshines : for the collection and payment of Sushine donations.
Designated Funds
Included in un-restricted funds are £5,719 (2023: £7,124) designated to Mission Support
Summary of assets by funds
| Fixed Assets Tangible Fixed Assets Trust Investments Current Assets Stock Debtors Short Term Deposits Cash at Bank and in Hand Liabilities Creditors Loan |
Unrestricted £ 13,093 - - - 238,826 (10,048) (1,800) (20,719) 219,352 |
Restricted £ 2,017,595 229,556 254 7,231 15,463 95,267 (6,390) - 2,358,976 |
Total £ 2,030,688 229,556 254 7,231 254,289 85,219 (8,190) (20,719) |
|---|---|---|---|
| 2,578,328 |
11. TRUSTEES REMUNERATION AND EXPENSES
No trustee received any remuneration or expenses during the year for serving as a trustee of the charity (2023: Nil).
Page 24
St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
NOTES TO THE FINANCIAL STATEMENTS continued For the year ending 31 December 2024
12. CONTROL
The Church is controlled by the trustees
13. INDEPENDENT EXAMINER REMUNERATION
| 2024 | 2023 | |
|---|---|---|
| £ |
£ | |
| Examination fee | 1,800 | 1,800 |
14. RELATED PARTY
There were no related party transactions during the year (2023: nil)
15. GOING CONCERN
There are no material uncertainties about the charity’s ability to continue.
16. DONATED GOODS AND SERVICES
There were no material donated goods or services in the year (2023: : nil)
Page 25
St Mary’s Longfleet Poole Annual Report for the year ended 31 December 2024
Independent Examiner’s Report Financial Statements Year Ended 31 December 2024
Independent Examiner’s Report to the Parochial Church Council of the Ecclesiastical Parish of Longfleet (St Mary’s) Poole
I report on the financial statements of Parochial Church Council of the Ecclesiastical Parish of Longfleet (St Mary’s) Poole for the year ended 31 December 2024, which are set out on pages 1 to 25.
Respective responsibilities :
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act 2011,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act 2011, and
-
to 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 Charity Commissioners. 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 financial statements, and seeking explanations from the 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 statement
In connection with my examination, no matter has come to my attention, which gives me reasonable cause to believe that in, any material respect, the requirements to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Page 26