## **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;
- b) make judgements and estimates that are reasonable and prudent;
- 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
- 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:
1. the Defined Benefits Scheme
2. the Pension Builder Scheme, which has two subsections;
- 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.
Page 15
**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).
Page 16
**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