## **2023 REPORT AND** 

## **ANNUAL ACCOUNTS FOR** 

## **THE PAROCHIAL CHURCH COUNCIL** 

## **ST JOHN THE BAPTIST WESTBOURNE** 

## **CONTENTS** 

||Page|
|---|---|
|Annual report|1|
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|Financial review|6-7|
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|Annual Accounts|9-17|
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|Report of the independent examiner|18|
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_Rector:_ The Revd Andrew Doye 

_Independent examiner_ :  Independent Examiners Ltd, Bosham 

_Bankers:_ CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, WEST MALLING ME19 4JQ 

## **The Ecclesiastical Parish of St John the Baptist, Westbourne with Woodmancote, in the Diocese of Chichester** 

Westbourne Parish Hall, Westbourne Road, Westbourne, Emsworth PO10 8UL 

www.westbourneparishchurch.org.uk Rector: 01243 372867 

Charity Number 1130732 

1 



## **2023 Report and Accounts for the Parochial Church Council of St John the Baptist** 

## **Westbourne West Sussex** 

## **Aims and purposes** 

St. John the Baptist Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Andrew Doye, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St John the Baptist Church, Woodmancote Church and the Westbourne Parish Hall. 

## **Objectives and Activities** 

We follow the Mission Action Plan that the PCC adopted in 2022. This sets challenges which are sometimes difficult to meet, but they remind us of the need constantly to review our performance and that being challenged is part of our response to Jesus’ teaching. 

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of the church community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within it. The PCC’s aim is to ensure that all services and worship put faith into practice through prayer and scripture, music and sacrament. 

## **Achievement and Performance** 

When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through: 

• Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus. 

- Provision of pastoral care for people living in the parish. 

- Missionary and outreach work. 

To facilitate this work, it is important that we maintain the fabric of both the churches and the Parish Hall. 

The PCC is supportive of young parents bringing their children to church at Westbourne and in particular makes available resources in and space at the Parish Hall for Sunday School on three Sundays each month in term time. 

The PCC actively supports the Director of Music’s objective of running a well-rehearsed and proficient choir. It makes available the support required for this both in person power and financially. We are fortunate in having almost as many young people as adults, and the youngsters are given musical training based on an expanded version of the Royal School of Church Music's 'Voice for Life' scheme. 

2 



The PCC has been conscious of the need to involve more mixed age activities and has supported initiatives including regular newsletters and games afternoons. 

The PCC supports the Westbourne Magazine which is a non-church orientated general interest magazine circulating 11 times a year in the parish and its immediate environs. 

The PCC continues to support a Monday morning Drop In, intended largely for the retired both church and non-church attendees. This gained in popularity in the latter part of the year. 

## **Worship and Prayer** 

The PCC wishes the Church to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. For example, evening prayer and evening informal services provide a quiet, intimate and reflective environment for worship whilst opportunities are provided for people to engage in more outgoing worship such as that provided by the second Sunday Worship for All. Morning Prayer is held on-line every weekday morning and has a good following of regular attendees. They also meet weekly for fellowship breakfasts. Wednesday morning communion continues with a small congregation. 

This year we have been successful in welcoming more families into our church and there has been a significant increase in regular Sunday School activities. The average attendance has been 9. 

St John the Baptist Church opens for Sunday services every week. There is a Book of Common Prayer communion service at 8am and a Common Worship 9.30 Eucharist (except on the second Sunday of the month). There is usually either a 6pm evening service or an 11.15 service at Woodmancote.  Woodmancote Church has attracted only a small congregation usually of less than 6. There are two Sunday services there each month. The PCC must keep the provision of worship at Woodmancote under review in the light of the resources that are spent on this. 

We mark special occasions with well-publicised services (Christmas, Easter, Harvest, Mothering Sunday, and our Patronal Festival).  We have welcomed the Bishop of Horsham to preside at a service in early September – the first time a serving bishop has taken a Sunday service in the Church for about twenty years. We provide a focal point for the village on Remembrance Sunday and at a service of Carols around the village Christmas tree on a Saturday evening before Christmas, and this year for services associated with the Coronation. 

We held a prayer vigil for the peoples of Israel and Palestine on the 28 October using material from Christian Aid and Embrace the Middle East. 

Prayer materials have been provided in the north chapel to facilitate prayer for peoples of the world who suffer hardship.  A candle has burned each day since Spring 2022 to recall the War in Ukraine and other conflicts.  A prayer box allows visitors to post expressions of their own prayer and concern which, where appropriate, are passed further to a small parish prayer team who gladly and confidentially continue this work of intercession. 

At present there are 200 parishioners on the Church Electoral Roll. One name was added during the year and one was removed through death. The average weekly attendance on a usual Sunday was 76 adults and 15 children, but this number increased at festivals and at Christmas. During the year a new electoral roll database was set up and all financial and administrative records are now operated on secure ‘cloud’ internet systems which facilitate efficient collaborative working and do not require backing up. 

3 



As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping. 

We have celebrated fifteen baptisms and four weddings in the parish church this year; and four members of the parish (three under-18s; one adult) were confirmed by Bishop Ruth in 2023.  We have held seven funerals in our church this year.  No further funerals were conducted by the Rector this year at a local crematorium or cemetery. 

We also hold an annual friends and family remembrance service (in 2023 on the 29 October) to celebrate the lives of those who have died in the preceding twelve months.  This is well attended (this year 64) and we provide an opportunity for refreshments after the service. 

## **Iona Pilgrimage** 

In April 2023, the Rector and Mrs Karen Doye led a week’s pilgrimage to the Scottish island of Iona. Advertised firstly within the parish, the contingent who participated were drawn equally from within and outside of Westbourne church.  It was a profound experience in a wonderful setting, blessed by superb weather.  The Pilgrimage itself and its later celebration raised around £1,000 towards parish funds. 

## **Deanery Synod** 

Four members of the PCC sit on the deanery synod, plus our Diocesan Representative and the Rector. This provides the PCC with an important link between the parish and the wider structures of the church. There has been frustration at the lack of impetus in the Deanery meetings especially about the Deanery Mission Action Plan which was held up for several months. There has been an opportunity to hear from the Bishop of Horsham and to ask her questions. The Deanery has also been challenged about the new routine for the relicensing of readers and compulsory retirement ages.  These matters have been fully reported to the PCC. 

## **Diocesan Synod** 

Three appointed/elected members of the parish (Michael Driver, Jane Wilkinson and the Rector) sit on the Diocesan Synod, and contribute to the government and self-regulation of the church on a diocesan level, with some small accompanying influence upon the life of the national church. 

## **St John the Baptist Church** 

We want our church to be open to our community for private prayer. We are pleased to have a rota of “church watchers” who enable the church to be open from 10am each day until 3 or 4 in the afternoon. 

Since the last report was written we have completed comprehensive restoration work to the external stonework of the chancel. This was 75% funded by grants from the Church Commissioners, who have a historic commitment. Damaged stained glass in the chancel was replaced. The tower clock chiming mechanism was repaired. 

The churchyard is closed and is the responsibility of Westbourne Parish Council, which this year has funded safety surveys of the gravestones and trees. 

4 



The state of the north slope of the nave roof has been causing concern for some time. After many years, during which routine maintenance has been carried out, a detailed report on its condition has been prepared by our architect, three tenders received from potential contractors and at the time of writing the total cost of the work is expected to be approx. £108,000, of which £18,000 in VAT will be recovered from the Listed Places of Worship scheme. An initial bat survey was completed in the Autumn and applications for grants are in progress. It is hoped that the repairs can be completed in the second half of 2024. 

## **Woodmancote Church** 

The church is open for services.  The PCC resolved that it would fund groundskeeping especially during the summer to ensure the area around the church was well maintained. 

## **Pastoral Care** 

Some members of our parish are unable to attend church due to sickness or age. Our Rector has visited church members and others, sometimes in response to request, and on occasions to celebrate communion with them.  Others from the church also visit significantly within the communities of church or neighbourhood. The main 9.30 service on Sundays continues to be live streamed enabling some who cannot either for reasons of health or otherwise come to church to attend virtually. It is not possible to assess how many of those viewing the ‘stream’ do so because they are unable to attend, but it is an appreciated feature of our common life, generating around 20 views in a typical week. 

## **Mission and Evangelism** 

Helping those in need is a demonstration of our faith. The Home and Overseas Committee is to be congratulated on its fund-raising efforts. A total of £ 4,608 has been raised to be distributed amongst nominated charities. This is largely because of the proceeds from First Friday lunches. These are well attended (often fully booked) and there is a group of volunteers that help the committee to run them. It is noteworthy that efforts on behalf of others can be combined with opportunities for fellowship. 

We continue support for Christian Aid holding a chilli supper and a Friday lunch in May to raise funds and taking part in the national house to house delivery of Christian Aid envelopes with donations returned to a central point and this raised £1163.16 in 2023. 

We have held our Church Fete with stalls and teas on the Rectory lawn although this year the event was rather spoiled by some very inclement weather. Even so we raised £2,656 for church funds. 

Food was delivered to UK Harvest from the Harvest Thanksgiving services in the church and school, and we enjoyed a Harvest brunch together. We collect regularly for the Beacon Food Bank and for Stonepillow (we allocated six months in the year to each of these). 

The Christmas Fair was held again with an opportunity to purchase all sorts of gifts and goodies, and the children enjoyed special activities and a chance to chat to Father Christmas. This raised £1,965 for church funds. 

People once again gathered for Carols in the Square with the Liss Brass Band, and our collection this year supported Stonepillow in Chichester. Carol services were held in both churches during the Advent season, including one for our local primary school. 

5 



Our parish magazine is printed monthly and is widely available at a modest (60p) cost. It is distributed to subscribers and can be bought in church and in local shops. A copy goes to the Medical Practice for its waiting room. We have seen a change in personnel behind the running of the magazine in 2023, and there is an ongoing request for new volunteers to ensure the healthy continuation of this publication. 

## **Deanery and Ecumenical Relationships** 

The church is on the extreme western end of the Chichester Diocese. The nearest other churches are in the Portsmouth Diocese and although there are friendly relations there is no formal link. The ministers of our local churches do, however, meet from time to time to share fellowship over lunch to discuss matters of shared interest and support, and to pray. There are joint services within the Church of England’s Deanery of Westbourne – evensong and a Chichester Cathedral confirmation principal among them. Westbourne Parish has promoted a shared Ascension Day service in recent years, which we hosted this year and welcomed Revd Andrew Birks (Funtington & Chidham) as our visiting preacher. Confirmation preparation of younger candidates continues to take place as a shared venture across the Deanery. 

The churches take turns in hosting a monthly Deanery prayer meeting, which is sustained by a small number of individuals, committed in our sharing in prayer the life and needs of our surrounding parishes. 

## **Financial Review** 

Total receipts on unrestricted funds were £175,628, of which £118,622 was unrestricted voluntary donations, including £17,050 recovered from Gift Aid. Restricted donations of £4,010 were also received and are detailed in the Financial Statements. The Parish Giving Scheme is a well-managed and used resource: this has largely taken the place of cash envelopes. Contactless giving is now well established and is helpful in securing ‘one-off’ donations. 

Total income, including tax recovered, increased by 1.4% compared with last year. 

No legacies were received in 2023. 

The Parish Share in the year amounted to £78,795: this was an increase of 2.4% on the previous year. Each church in the Deanery must find this amount if possible to pay for clergy, their housing and pensions as well as ministry training for prospective ordinands and some element of contribution to other diocesan and national costs. 

The net result for the year was a deficit of receipts over payments amounting to £7,935 across all funds. An increase in the value of shares held in the CCLA Church of England investment account (by £10,413) resulted in a small overall surplus of £2,478 for the year. Adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31st December on unrestricted funds totalled £123,756. 

## Reserves policy 

It is PCC policy to try to maintain a balance on unrestricted funds which equates to at least three months unrestricted payments. This is equivalent to £45,365. It is held to smooth out fluctuations in cash flow and to meet emergencies. The cash balance of £42,544 held on unrestricted funds at the year end, together with the amounts payable to and by the PCC, was broadly in line with this target. 

6 



## Investment policy 

The church's funds are invested in a diversified portfolio of assets, including cash, fixed income and equities. The allocation of the funds among these asset classes is determined by the Treasurer in consultation with the PCC, based on the expected risk and return characteristics of each asset class, the liquidity and volatility of the market, and the time horizon of the church's needs. 

Full details of the investment policy and its implementation may be found on the church website under ‘policies and procedures’. 

## **Safeguarding** 

Throughout the year the Parochial Church Council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults. DBS checks are undertaken for volunteers as recommended, with renewals now to be every three years rather than five. There has been a re-working of training materials within the Church of England in 2023, but a perceived lack of clarity on this process until the autumn. There are remaining concerns about the new Church of England Parish Handbook which runs to over 80 pages. A balance does not seem to have been struck between practical safeguarding and the need not to put off volunteers. Representations have been made on this by members of the parish. 

## **Volunteers** 

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. In particular we want to mention our Treasurer and Director of Music Stewart Taylor; our Parish Administrator Marjorie Kipling; our Hall Manager Andrew Turner and his fellow churchwarden, Angela Leggett. They have worked tirelessly on all our behalves. 

## **Website** 

The PCC has invested in the production of a new website. This became operational in September 2023. Although the design was professionally undertaken thanks are due to Stewart Taylor, Marjorie Kipling and Angela Leggett for the work necessary to bring this vision to reality. 

## **Structure, Governance and Management** 

The method of appointment of PCC members is set out in the Church Representation Rules. At Westbourne the membership of the PCC consists of the incumbent (our Rector), churchwardens, the reader and members elected by those members of the congregation who are on the electoral roll of the church. All those who are members of the congregation are encouraged to register on the Electoral Roll. 

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC. 

The full PCC met six times during the year with an average level of attendance of 80%. The PCC delegates some of its responsibilities to sub committees – Home and Overseas, Fabric and Standing. 

These committees are all responsible to the PCC and report back to it regularly with minutes of their decisions being received by the full PCC and discussed as necessary. 

7 



## **Administrative information** 

St. John the Baptist Church is situated at Westbourne Road, Westbourne, Emsworth, Hampshire PO10 7UR. It is part of the Diocese of Chichester within the Church of England. The correspondence address is The Rectory, Westbourne Road, Westbourne, Emsworth, Hampshire PO10 8UL. Contact details: Rector 01243 372867 westbournechirector@outlook.com 

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2022) and a charity registered with the Charity Commission as: The Ecclesiastical Parish of St John the Baptist Westbourne Charity Number 1130732 

PCC members who have served at any time from 1st January 2023 until the date this report was approved are: 

Incumbent: The Revd Andrew Doye    Chairman Lay Reader: Martin Brown    Ex Officio Churchwardens: Angie Leggett, Andrew Turner Deputy Churchwarden: Kirsten Maslen (to April 2023) Elected Members: Ali George (to April 2023) Sarah Pitts (to April 2023) Andrew Gordon-Lennox (Re-elected 2021) Judith Davis (to April 2023) Karen Doye (Re-elected 2022) Rachael Bridger (to April 2023) Sue Alexander (resigned September 2023) Sue Douthwaite (elected 2023) Phillipa Lane (elected 2023) Elections were held at the APCM on 1 May. Representatives on the Deanery Synod (2023-2026) (all elected 2023, and members through this of the PCC): Fiona Greville, Marjorie Kipling, Andrew Turner, Jane Wilkinson Deanery Representative on Diocesan Synod (elected by the Deanery, and member through this of the PCC) Michael Driver Secretary: vacant Treasurer: Stewart Taylor 

Approved by the PCC on 24[th] January 2024 and signed on its behalf by the Reverend Andrew Doye (PCC chairman). 


Date: 24/1/24 

8 



**Parochial Church Council of St John the Baptist, Westbourne and Woodmancote Church** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## **for the year ended 31 December 2023** 

|Unrestricted<br>Note<br>Funds<br>£<br>**INCOME AND ENDOWMENTS**<br>Donations and legacies<br>-<br>Voluntary income<br>2(a)<br>118,622<br>Activities for generating funds<br>2(b)<br>34,474<br>Income from investments<br>2(c)<br>982<br>Church activities<br>2(d)<br>9,555<br>Other income<br>2(e)<br>11,995<br>**TOTAL INCOME**<br>**175,628**<br>**EXPENDITURE**<br>Church activities<br>3(a)<br>180,185<br>Raising funds<br>3(b)<br>1,274<br>**TOTAL EXPENDITURE**<br>**181,459**<br>NET INCOME/(EXPENDITURE)<br>BEFORE INVESTMENT GAINS<br>(5,832)<br>TRANSFERS BTWN FUNDS - IN<br>TRANSFER BTWN FUNDS - OUT<br>(9,360)<br>NET GAINS ON INVESTMENTS<br>5(a)<br>9,097<br>NET MOVEMENT IN FUNDS<br>(6,095)<br>Total funds brought forward<br>48,639<br>**Total funds carried forward**<br>**42,544**|Designated<br>Funds<br>£<br>-<br>75<br>-<br>-<br>-<br>**75**<br>-<br>**-**<br>75<br>8,960<br>-<br>9,035<br>72,177<br>**81,212**|Restricted<br>Funds<br>£<br>-<br>3,910<br>100<br>-<br>-<br>**4,010**<br>-<br>-<br>6,188<br>-<br>**6,188**<br>(2,178)<br>400<br>1,316<br>(462)<br>13,705<br>**13,243**|TOTAL<br>2023<br>-<br>122,607<br>34,573<br>982<br>9,555<br>11,995<br>**179,713**<br>186,373<br>1,274<br>**187,647**<br>(7,935)<br>9,360<br>(9,360)<br>10,413<br>2,478<br>134,521<br>**136,999**|TOTAL<br>2022<br>41,558<br>86,326<br>33,037<br>578<br>11,451<br>4,366|
|---|---|---|---|---|
|||||**177,316**|
|||||174,118<br>1,482|
|||||**175,600**|
|||||1,716<br>(9,702)|
|||||(7,985)|
|||||142,506|
|||||**134,521**|



9 



## **Parochial Church Council of St John the Baptist, Westbourne and Woodmancote Church** 

## **BALANCE SHEET** 

## **at 31 December 2023** 

|**FIXED ASSETS**<br>Notes<br>Tangible<br>5<br>**Total fixed assets**<br>**CURRENT ASSETS**<br>Debtors<br>6<br>Investments<br>Cash at bank and in hand<br>**Total current assets**<br>**LIABILITIES**<br>Creditors – amounts falling due within one year<br>7<br>Agency accounts<br>NET CURRENT ASSETS LESS CURRENT LIABILITIES<br>**TOTAL NET ASSETS**<br>**PARISH FUNDS**<br>Unrestricted<br>8 & 9<br>Designated<br>8 & 9<br>Restricted<br>8 & 9<br>**Total**|2023<br>-<br>**-**<br>8,410<br>65,770<br>82,934<br>**157,114**<br>20,104<br>11<br>136,999<br>**136,999**<br>42,544<br>81,212<br>13,243<br>**136,999**|2022<br>-|
|---|---|---|
|||**-**|
|||430<br>95,357<br>39,041|
|||**134,828**<br>308<br>(100)<br>134,521|
|||**134,521**|
|||48,639<br>72,177<br>13,705|
|||**134,521**|



Approved by the Parochial Church Council on  20th March 2024 and signed on its behalf 



Revd Andrew Doye Rector Churchwarden 

The notes on pages A3 to A9 form part of these accounts. 

10 



**PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST WESTBOURNE AND WOODMANCOTE MISSION CHAPEL** 

## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** 

## **1 ACCOUNTING POLICIES** 

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions and under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP[FRS102]). 

## **ASSETS** 

## **Consecrated and benefice property** 

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements. 

## **Moveable church furnishings** 

These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the church’s inventory in any case. 

## **Tangible fixed assets for use by the charity** 

These are capitalised if this benefits the clarity and/or usefulness of the accounts. 

No depreciation is provided on the Parish Hall as the currently estimated residual value of the property is not less than its carrying value and the remaining life of this asset currently exceeds 50 years, so that any depreciation charges would be immaterial. An impairment review is carried out each year and any resultant loss identified is included in expenditure for the year. 

## **Investments** 

Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at the PCC’s best estimate of market value. 

## **Short term deposits** 

These are cash held on deposit either with CCLA or at CAF bank. 

11 



**PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST WESTBOURNE AND WOODMANCOTE MISSION CHAPEL** 

## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** 

## **FUNDS** 

## **Unrestricted Funds** 

These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report. 

## **Restricted Funds** 

These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts. 

## **2 INCOME** 

|**2(a)**<br>**2(b)**<br>**2(c)**<br>**2(d)**<br>**2(e)**|**Voluntary income**<br>Planned giving<br>Gift Aid donations<br>Tax recoverable<br>Other<br>Collections<br>(open plate)<br>Grants<br>Donations<br>H&OS income<br>Church events<br>Legacies<br>**Activities for generating funds**<br>General fund raising<br>Church fetes<br>Hire of church<br>Flowers and choir<br>Church hall lettings<br>Magazine advertising<br>**Income from investments**<br>Interest on bank deposits<br>**Income from church activities**<br>Fees for weddings and funerals<br>Drop-ins and Sunday coffee<br>50:50 club income<br>Parish magazine and bookstall sales<br>**Other income**<br>Insurance claims<br>VAT recovered – LPW scheme|Unrestricted<br>funds<br>Designated<br>funds<br>Restricted<br>funds<br>TOTAL<br>2023<br>TOTAL<br>2022<br>£<br>£<br>£<br>£<br>£<br>59,174<br>59,174<br>56,989<br>17,050<br>17,050<br>16,194<br>273<br>273<br>137<br>5,819<br>25<br>43<br>5,887<br>6,866<br>33,618<br>33,618<br>1,325<br>2,467<br>50<br>250<br>2,767<br>41,558<br>3,617<br>3,617<br>4,480<br>221<br>221<br>335|
|---|---|---|
|||**118,622**<br>**75**<br>**3,910**<br>**122,607**<br>**127,884**|
|||1,274<br>100<br>1,374<br>1,967<br>4,621<br>4,621<br>5,457<br>-<br>-<br>125<br>431<br>431<br>-<br>23,789<br>23,789<br>20,179<br>4,359<br>4,359<br>5,309|
|||**34,474**<br>**100**<br>**34,574**<br>**33,037**|
|||982<br>982<br>579|
|||**982**<br>**982**<br>**579**|
|||3,712<br>3,712<br>5,800<br>2,040<br>2,040<br>1,755<br>980<br>980<br>1,060<br>2,823<br>2,823<br>2,836|
|||**9,555**<br>**9,555**<br>**11,451**|
|||3,217<br>3,217<br>658<br>8,777<br>8,777<br>3,708|
|||**11,995**<br>**11,995**<br>**4,366**|
||||
||**Total income**|**175,628**<br>**75**<br>**4,010**<br>**179,713**<br>**177,316**|



12 



**PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST WESTBOURNE AND WOODMANCOTE MISSION CHAPEL** 

## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** 

## **3 EXPENDITURE** 

|||Note|Unrestricted|Designated|Restricted|TOTAL|TOTAL|
|---|---|---|---|---|---|---|---|
||||funds|funds|funds|2023|2022|
||||£|£|£|£|£|
|**3(a)**|**Church activities**|||||||
||Missionary and charitable giving|10|6,901||3,617|10,518|11,537|
||Diocesan parish share||78,795|||78,795|76,967|
||Other clergy costs||5,264|||5,264|5,595|
||Administration and accounting costs||660|||660|870|
||Professional services||900|||900||
||Website costs||642|||642|4,319|
||Youth and education||||150|150|38|
||Mission giving costs  (H&OSG events)||142|||142|421|
||Misc expenditure||579|||579|284|
||Parish events costs||291||51|342|73|
||Church running costs – St John’s||10,563||148|10,711|8,410|
||Church running costs – Woodmancote||1,033|||1,033|703|
||Parish hall running costs||17,953|||17,953|12,231|
||Upkeep of services (incl music)||4,285||422|4,707|5,453|
||Magazine costs, including printing||3,350|||3,350|3,046|
||Churchyard maintenance||672|||672|1,369|
||Major repairs – St John’s||48,155||1,800|49,955|40,834|
||Major repairs – Parish Hall||-||||1,946|
||||**180,186**||**6,187**|**186,373**|**174,118**|
|**3(b)**|**Raising Funds**|||||||
||Drop-ins and Sunday coffee costs||270|||270|216|
||50:50 club costs||420|||420|420|
||General fund raising costs||274|||274|89|
||Fete and Fair costs||55|||55|453|
||Cost of flowers (weddings)||255|||255|304|
||||**1,274**|||**1,274**|**1,482**|
||**Total resources expended**||**181,460**||**6,187**|**187,647**|**175,600**|



## **4 STAFF COSTS** 

There were no employees during the year. The Director & Assistant Director of Music, the Parish Administrator and the Hall Manager are unpaid volunteers. 

No PCC members, nor persons closely connected to them, received any remuneration; nor are expenses resulting from membership reimbursed. 

13 



**PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST WESTBOURNE AND WOODMANCOTE MISSION CHAPEL** 

## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** 

## **5 FIXED ASSETS** 

All capital equipment assets are fully depreciated. 

Westbourne Parish Hall is included in the accounts at a nominal value of £1. The property is vested in the Diocese of Chichester as Custodian Trustee to the PCC which is the Management Trustee. The PCC has full use of the property and does not envisage the sale of it. The nominal value of the Hall is not accounted for as it is immaterial. 

|5(a) Investments|Market value|Net gain/(loss) on|Market value at|
|---|---|---|---|
||31 December  2023|Revaluation|31 December 2022|
||£|£|£|
|CBF C of E Investment Fund<br>(unrestricted)|54,048|*(30,903)|84,951|
|CBF C of E Investment Fund||||
|(restricted – organ fund)|11,722|1,316|10,406|
|**Total Investment Funds**|**65,770**|**(29,587)**|**95,357**|



* Note: shares to the value of £50,000 were sold on 24[th] November 2023 and the proceeds vested in the CBF deposit account (included on the balance sheet in ‘cash at bank and in hand’). This reflected a significant improvement in bank interest rates which encouraged diversification of the portfolio. 

## **6 ASSETS** 

|Accounts receivable (fabric grants)<br> <br>**LIABILITIES**<br>Agency account (WCRT collection box)<br>Accounts payable (fabric works)|2023<br>£<br>8,410<br>8,410<br>2023<br>£<br>11<br>20,105|2022<br>£<br>330<br>100|
|---|---|---|
|||430|
|||2022<br>£<br>(100)<br>308|
||20,116|208|



## **7 LIABILITIES** 

14 



**PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST WESTBOURNE AND WOODMANCOTE MISSION CHAPEL** 

## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** 

## **8 FUNDS** 

The restricted funds comprise: 

Bunch memorial funds For provision of audio equipment to the church and hall. Fully expended in 2023. 

Dale memorial fund For musical development within the church. Organ fund Balance of funds raised for the installation of the organ and additional restricted donations for future major repairs. In 2021 this was invested in accumulation shares in the  Church of England Investment Fund. A small proportion of this fund may be held in bank deposits pending acquisition of additional shares. Youth fund For youth work. Funded by sale of the Old National School shares. 

Designated funds were reviewed and adjusted by the PCC in 2023 as follows: 

|£||
|---|---|
|50,000|£20,000 of this is earmarked for repairs to the church in 2024.|
||Further provision is made for work resulting from the Quinquennial Survey to be conducted|
||in 2024.|
|8,000|Contingency to provide paid cover in the event of the unexpected unavailability of volunteers|
||for Director of Music, Parish Administrator or Hall Manager|
|10,000|The hall is heavily used and provision is made for urgent replacements and repairs which are|
||necessary from time to time.|
|7,000|Future replacement of the printer used for production of pew sheets and Westbourne|
||Magazine.|
|6,212|The mechanics of the organ are expected to last for many decades but the electronic stop|
||control systems and organist’s CCTV system are now 22 years old and could require urgent|
||attention at any time|
|**81,212**|**Total designated funds at year end 2023**|



(The PCC may review and re-allocate designated funds at any time.) 

15 



**PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST WESTBOURNE AND WOODMANCOTE MISSION CHAPEL** 

## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** 

## **9 SUMMARY OF FUND MOVEMENTS** 

||Brought|Incoming|Outgoing|Investment|Transfers|Carried|
|---|---|---|---|---|---|---|
||forward|resources|resources|gains/(losses)||forward|
|Bunch memorial funds|148||148|||-|
|Dale memorial|504||92|||412|
|Organ (restricted)Note 1|11,124|250||1,316||12,690|
|YouthNote 2|1,929||531|||1,398|
|Restricted collections|-|3,617|3,617|||-|
|Roof appeal fund|-|143|1,800||400|(1,257)|
|**Total restricted funds**|**13,705**|**4,010**|**6,188**|**1,316**|**400**|**13,243**|
|Hall designated fund|1,040||-|--|8,960|10,000|
|Organ designated fund|6,137|75|-|||6,212|
|Printer des fund|7,000|-|-|-|-|7,000|
|Volunteer contingency|8,000|-|-|-|-|8,000|
|designated fund|||||||
|St John’s major works|50,000|-|-|-|-|50,000|
|designated fund|||||||
|General fund|48,639|175,628|181,460|9,097|9,360|42,544|
|**Total unrestricted**<br>**funds**|**120,816**|**175,703**|**181,460**|**9,097**|**400**|**123,756**|



Note 1 £11,721 held as shares in C of E Investment Fund, remainder in CBF Deposit Fund. Interest was not applied in 2023. Note 2 Dividends from Old National School funds and assets transferred from Old National School charity on closure. 

16 



**PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST WESTBOURNE AND WOODMANCOTE MISSION CHAPEL** 

## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023** 

## **10 HOME & OVERSEAS MISSION GROUP: GIVING TO OTHER CHARITIES** 

_These figures are for information only and do not form part of the accounts._ 

|DATE|EVENT|CHARITY|Monies sent<br>to charity (£)|
|---|---|---|---|
|15/1/23|Christingle etc|Children's Society|340|
|10/2/23|Special collection|Turkey/Syria earthquake appeal|250|
|3/2/23|First Friday Lunch|The Bible Society|125|
|3/3/23|First Friday Lunch|Embrace the Middle East|200|
|5/5/23|First Friday Lunch|Beacon Food Bank|120|
|13/06/23|Coffee morning|Leprosy Misson|465|
|20/5/23|Chilli Supper|Christian Aid|940|
|2/6/23|First Friday Lunch|||
|5/7/23|Coffee morning|Christian Aid|334|
|7/7/23|First Friday Lunch|Leprosy Misson|145|
|1/9/23|Collections|Children's Society|340|
|1/9/23|First Friday Lunch|The Bible Society|145|
|6/10/23|First Friday Lunch|The Church Army|135|
|3/11/23|First Friday Lunch|The Children's Society|140|
|20/11/23|Collections|Royal British Legion|479|
|1/12/23|First Friday Lunch|Stonepillow|192|
|28/12/23|Carols in the Square|Stonepillow|258|
||Allocated from PCC funds|Christian Aid|1,240|
|||Bible Society|620|
|||Embrace the Middle East|620|
|||Leprosy Mission|620|
|||Stonepillow|620|
|||Church Army|620|
|||Children's Society|620|
|||Chichester District Food Bank|620|
|||Food vouchers for local distribution|620|
|**TOTAL**|||**10,808**|



17 



## **ST JOHN'S WESTBOURNE** 

## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023** 

Report to the trustees/ members of St John's Westbourne on the accounts for the year ended 31st December 2023 . 

## **Respective responsibilities of trustees and examiner** 

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 2022 (the Charities Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s statement** 

My examination was carried out in accordance with general directions given by the Charity Commission. 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 accounts, 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 

1. 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 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF 


Date: 25th March 2024 

18