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2024-12-31-accounts

ANNUAL REPORT

AND

FINANCIAL STATEMENTS

OF THE

PAROCHIAL CHURCH COUNCIL (PCC)

(registered charity no:1130927)

For the year ended 31 December 2024

Contents:

Annual Report................................................................................................................................................ 1 Trustee Responsibilities in relation to the Financial Statements .................................................................. 8 Independent Examiner’s Report to the Trustees .......................................................................................... 9 Statement of Financial Activities ................................................................................................................. 10 Balance Sheet .............................................................................................................................................. 11 Notes to the Financial Statements .............................................................................................................. 12

St Boniface Church, Church Lane, Nursling, Southampton, SO16 0YB

St John’s Church, Horns Drove, Rownhams, Southampton, SO16 8AH

Website : www.twinspires.org.uk

Incumbent: Rev Graeme Dixon, 27 Horns Drove, Rownhams, Southampton, SO16 8AH Independent Examiner: Mrs Elizabeth Arnold, 62 Rockall Close, Lordshill, Southampton, SO16 8EH Bankers: NatWest Bank CAF Bank Limited, West Malling, Kent CCLA Investment Management Ltd

Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Aim and purposes

The Parochial Church Council of the Ecclesiastical Parish of Nursling with Rownhams has the responsibility for promoting within the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical in cooperation with the vicar, the Revd Graeme Dixon, to whom day to day management of the parish is delegated.

The Ecclesiastical Parish is part of the Diocese of Winchester within the Church of England. There are two churches within the parish: St Boniface Church, Nursling and St John’s Church Rownhams. The Parochial Church Council (PCC) also has the responsibility for the maintenance of the church buildings and the associated halls.

The registered name of the PCC is The Parochial Church Council of the Ecclesiastical Parish of Nursling with Rownhams, and its working name is Nursling and Rownhams PCC. The registered number of the charity is 1130927 and statutory information regarding the PCC may be found on the Charity Commission website.

When planning activities for the year the Vicar and PCC have had regard to the Charity Commission’s guidance on public benefit and specific guidance on charities for the advancement of religion.

Objectives and Activities

The vision is to be a Christ Centred Community by:

1. Encouraging everyone to grow to be more like Jesus, following him at all stages of their lives.

2. To be open to being church in new ways and new places, while affirming and strengthening the old where it is still serving us well.

3. Following the example of Jesus, to bear witness to the God in whom we believe by serving in our working, social and community lives.

4. To strive to make the best use of all that God has given us to build up his Kingdom.

Achievements and Performance

General

2024 saw church attendance almost return to pre-covid levels and good attendance at community events.

Our Annual Parochial Church Meeting (APCM) was held in person at St John’s Church on Monday 29 April 2024. At this time there were 199 (196 in 2023) parishioners on the Church Electoral Roll.

The full PCC met seven times and an extended standing committee with key church personnel met between these meetings as required (four times). The Creation Care Eco Group met twice.

The key points of focus for our churches in 2024 were:

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Worship and community for our congregations

Our Sunday services were in-person, whilst continuing to live stream Sunday morning services from St John’s Church. The streamed services are also available to watch later on our YouTube channel, which can be accessed via the Twinspires website.

Our pattern of weekly services has settled as:

Sunday 10:00 Worship at St John’s Rownhams with creche area available Sunday 11:00 Worship at St Boniface Nursling Sunday 18:30 Worship at St John’s Rownhams (except for the 3[rd] Sunday in the month) Sunday 16:00 3rd Sunday in the month Lego Church in Rownhams St John’s School Sunday 18:30 3rd Sunday in the month Prayer Meeting Monday 9:00 Online Morning Prayer Tuesday 9:30 Online Morning Prayer Wednesday 7.00 Early Prayer Time in St John’s Church Thursday 10:00 Online Morning Prayer Friday 8:30 Morning Prayer at St Boniface Nursling

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life.

The following life events took place during 2024:

Review of activities undertaken to support our Objectives

1. Encouraging everyone to grow to be more like Jesus, following him at all stages of their lives.

Our main Sunday morning services tend to be more contemporary at St John’s and traditional at St Boniface. The Immerse Service, with a focus on sung worship, together with an opportunity for testimony to encourage each other, has continued to be well received. This is held once a month at St John’s Church, led by Steve and Sarah Beak. Lego Church has proved popular with church and non-church families, particularly those with primary school-aged children.

In addition to the Vicar and the Youth, Children and Families Worker, we are fortunate to have volunteer support including an Honorary Curate (retired Vicar), retired ministers, one Licensed Lay Worker in pastoral ministry and two church members who have completed the Bishop’s Permission to Preach (BPP) programme. We also have a number of church members who have completed at least one of the Bishop’s Commission for Mission (BCM) programmes in leading worship, prayer, children and families work, creation care and pastoral care. One member started ordination training in September.

We have six home groups, including one for parents with pre-school children, who meet for Bible Study, prayer, fellowship, mutual support and encouragement.

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Ichthians (for 11 years plus) and Sunday Club (for 3- 11 years) continued to meet on Sunday Mornings at St John’s for their own activities. The youngsters return to the morning service for Holy Communion.

The children’s group “The NET” has been reformed into two groups. “IGNITE” is for school years R-2, and “NET” is for school years 3-6. Both groups meet on a Friday evening and are well supported, with many of the attending children being unchurched. The Monday night follow-on group to NET is “MORE” for school years 7-11. This has lower numbers but meets regularly. There is also a small mid-week youth group, “BEACON”, for ages 11-16, which meets regularly on a Wednesday evening.

Alpha was held online for those who are exploring the Christian faith, mainly made up of those preparing for marriage and parents preparing for the baptism of their children. “CONNECT” continued online as a follow-on course to Alpha for those who wanted to continue to explore. It is appreciated by those who attend.

2. To be open to being church in new ways and new places, while affirming and strengthening the old where it

is still serving us well.

We provide a wide variety of services aiming to have something for everyone.

We encourage members to be involved in the running of services for example by Bible reading, leading prayers, leading sung worship, preaching, giving testimonies and leading services.

Lego Church is held on a Sunday afternoon once a month and is enjoyed by a growing number of church and nonchurch families.

We continue to run several prayer groups and hold a Ladies Get Together and a Men’s Breakfast once a month.

The annual service for those who have been bereaved was held in November. Friday Friends Afternoon Tea, offering support for those who have lost a loved one, has become a regular event once every two months. Attendance is around 20 and is much appreciated by those who participate.

Remembrance commemorations were held in November and members of 21[st] Romsey Scout Group (Nursling and Rownhams) attended services in both churches.

The annual Christingle service was held in St John’s Church at the beginning of December, which attracted quite a few local families. We also held a Nativity and two carol services as well as school carol services at St John’s Church. Carols by the fire and the Carols and Mince Pies at Christmas were again well attended.

Good progress was made with strengthening our social calendar including a successful Burns Night Meal and Quiz, Murder Mystery, Beetle Drive and Family Talent Show. Craft evenings are held on the first Tuesday of the month in the Church Hall.

3. Following the example of Jesus, to bear witness to the God in whom we believe by serving in our working, social and community lives – our role in the community.

The tots’ group, offering various activities including craft, singing, a Bible story and refreshments for little ones and their carers, continued to flourish. It is held on Monday mornings in school term time in the Community Centre, where 25+ little ones regularly attend. A TVBC Councillor Community grant was received to help towards the running costs, for which we are grateful. We also support ‘Coffee Break’ for those ‘home alone’ and for those living with dementia and their carers. This meets twice a month, and the number of attendees is around 25. This group has also been supported by a TVBC Councillor Community grant which helped towards running costs and enabled the members to have a lunch outing to Romsey Golf Club in December.

A new family event was held on the afternoon of Good Friday, at St John’s Church, offering crafts and Easter related activities, which was well supported. We had a presence at the recently revived village May Fayre with several stalls including a display on the history of St Boniface Church, sale of homemade cakes and eco based activities. A Christmas Fayre was held at the end of November at St John’s, which proved very popular.

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

The local Men’s Shed meets in St Boniface Church Hall at a favourable rate and is working hard to maintain and improve the hall. The group is well attended. Supported by the Men’s Shed, the Ladies’ Shed craft sessions are enjoyed by those who participate. St Boniface Church and the ‘Shed’ held Open Days in June and November, which were well supported by the community.

The Nursling & Rownhams Community Band played at a community concert at St Boniface Church in June. They practise in St Boniface Church and Church Hall.

Church members continue to organise the monthly litter pick, which is well supported and appreciated by the community. The eco group took part in the Churches Count on Nature in St John’s Churchyard and the Tearfund Big Quiz, and a craft session for making Eco Christmas presents was included in the Christmas Fayre.

Graeme supports both of our schools as a Foundation Governor. Ewan, our Youth, Children and Families’ Worker runs Christian Union groups in both of our primary schools, and regular school assemblies are also held. We run leavers’ days for those about to leave primary school. We host services for the local pre-school and tots’ group at major festivals. The puppet team continues to be very popular with children of all ages. Another successful ‘Light’ Party was run as a community event at the end of October.

We have continued to work with the Probation Service providing sites for newly sentenced Community Pay Back workers to carry out the practical side of the Safety Induction training. This is done regularly on Saturdays and there is opportunity for outreach when working alongside their supervisors to allocate works on which they can practice their strimming, mowing, gardening, hedge cutting and other practical skills.

St Boniface Church was pleased to welcome around 30 visitors from Germany in April.

Ecumenical relationships continue through the meeting of church leaders in the SO16 postcode area and inter church connections in our social action in Southampton. Examples include church members supporting (by volunteering at and donating provisions to) the local food bank run by Southampton City Mission, several church members volunteer as part of the City’s Street Pastors’ Team and others have volunteered at the Winter Shelter project for the homeless and SCRATCH’s Christmas Complete project.

4. To strive to make the best use of all that God has given us to build up his Kingdom .

We continue to be blessed with a full-time paid staff Youth, Children and Families Worker which has enabled a wide range of groups and activities to be offered. We are pleased to have a group for all ages up to 16. We also have a paid administrator for 9-12 hours a week and a paid cleaner for 6 hours a week to help look after our buildings.

Maintenance of our buildings continues.

St Boniface Church:

The ‘Friday Gang’ has continued to keep the church and churchyard tidy and arrange the flowers. Preliminary meetings were held regarding reorganisation of the vestry to improve kitchen facilities. The quinquennial inspection for St Boniface Church was finally completed in October.

St John’s Church:

Grants from the National Churches Trust, the Hampshire and Islands Historic Churches Trust and the Listed Places of Worship Grant Scheme, together with PCC reserves, enabled much needed repairs to the roof of St John’s Church. The structure of the roof was found to be generally sound. An electrical installation condition report was obtained at the beginning of the year. The issues that were identified have now been rectified. The faculty application for replacing the pews with chairs to create a more flexible and usable space was completed and submitted, and a decision is awaited. St John’s Church Hall continues to be well used in the evenings and at weekends. However, there has been ingress of water into the hall due to the poor state of the roof. A Feasibility Study Group has been formed to consider the future of the hall.

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

We would like to thank all the volunteers who give of their time and skills in so many ways to further the vision of the Church. In particular, we want to thank our churchwardens Randell McKay (until April 2024), John Sofrin and Lynn Black who have worked so hard for us. Following the commencement of her training for ordination, Lynn resigned as Churchwarden. A meeting of Parishioners was held in December and Ann Laird and Peter Myerscough-Jackopson were elected as Churchwardens to work alongside John Sofrin. Their commissioning by the Archdeacon was completed in January 2025.

Financial review

We ended the year in a better financial position than we were in at the beginning of the year.

A huge thank you to everyone who has contributed financially during the year. The long list of activities you have read about would not be possible without your generosity.

The reduction in income reflected lower amounts received from legacies and one-off donations, but this was partially offset by a 5% increase in planned giving compared to the previous year, for which we are grateful. We had a successful Giving Day in May 2024 to help support our youth and outreach ministry.

We continue to see more donations being made through online methods, particularly through the Parish Giving Scheme or other giving schemes where donations arrive inclusive of any gift aid recoverable. This reduces the administration at a local level considerably. The shift to those who use the Parish Giving Scheme (PGS) means that this has become the preferred way of giving for many.

Two very generous legacies were received during the year for the benefit of St Boniface Church, which will be used to fund building maintenance and improvement projects.

Expenditure included:

The rental income received from St John’s Church Hall did not cover its running costs. This is mainly because we have not been able to find a regular replacement tenant for weekday daytime bookings following the closure of the Pre-School at the end of 2022.

Following a review by the Diocese of its budget, our Common Mission Fund commitment for 2025 is £90,568, compared to £89,251 in 2024.

Reserves Policy

It is PCC policy to maintain a balance on the unrestricted funds, which equates to approximately six months’ unrestricted payments, to cover the imminent payments to the Common Mission Fund, pay salaries and to cover emergency situations that may arise from time to time including urgent building repairs. The balance on 31 December 2024 met this target.

Funds not needed immediately are invested via a loan to the Winchester Diocesan Board of Finance (up until funds were returned to us in November 2024), the CBF Church of England Deposit Fund (CCLA) and in a CAF Gold Deposit Account.

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Plans for the future

St Boniface Church

St John’s Church, Hall and Grounds

Structure, governance and management

The Parochial Church Council (PCC) is a body corporate established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a registered charity.

All Church members are encouraged to register on the Church Electoral Roll and stand for election to the PCC. Members of the PCC are elected at the Annual Parochial Church Meeting (APCM), appointed ex-officio, or coopted in accordance with the Church Representation Rules. Elected PCC members serve for 3 years and retire on a rotation basis, thus ensuring there are always experienced members on the PCC. At the first PCC meeting after the annual meeting the vicar explains the way the PCC works. Information is distributed to new PCC members explaining the responsibilities of Trustees. Annually, each PCC member completes a Trustee Eligibility Declaration and an HMRC Fit and Proper Persons Declaration.

The PCC is responsible for a wide range of matters affecting the parish, including risk management, compliance with Health & Safety, equality legislation, GDPR, and the safeguarding of children and adults at risk of harm. The PCC has policies in place covering these requirements and Safeguarding and Health and Safety are agenda items at every PCC meeting. The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). In their capacity as charity trustees, members of the PCC are responsible for the stewardship of funds and for the appropriate accounting and reporting of the parish finances. The Standing Committee is the only sub-committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the full PCC.

Administrative information and members

St Boniface Church, Nursling and St John’s Church, Rownhams are part of the Diocese of Winchester within the Church of England. All correspondence should be addressed to the Parish Office, 27 Horns Drove, Rownhams, Southampton, SO16 8AH.

During the year, the following served as members of the Parochial Church Council (PCC):

Ex Officio Members

Incumbent: Rev Graeme Dixon (chairman) Honorary Curate: Rev Jim Stanley-Smith (non-voting) Church Wardens: Lynn Black (from April 2024 to November 2024) Ann Laird (from December 2024) Randell McKay (to April 2024) Peter Myerscough-Jackopson (from December 2024) John Sofrin

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Secretary: Lynn Black (to April 2024) Christine Owen (from April 2024)

Elected Members:

Kevan Abernethy (from April 2024) Christine Owen (to April 2024) Sarah Beak Deanery Synod (from April 2024) John Pennells (from April 2024) Lynn Black (to April 2024) Jason Phelps (to April 2024) Glennis Gould Sarah Phelps (from April 2024) Simon Harris Deanery Synod Fiona Skidmore Angela Jones Katrina Stout Deanery Synod (to April 2024) Clive Jones Crawford White Deanery Synod (from April 2024) Randell McKay (from April 2024) Angela Wright Sue Muldowney (from April 2024)

Co-opted Member:

Mrs Linda Purkess PCC Treasurer

Deanery Synod:

Three members of the PCC sit on the Romsey Deanery Synod. This provides the PCC with a link to the churches in the Romsey Deanery and with the Diocese as a whole. It also receives reports from the General Synod. Amongst the items discussed at meetings was a review of the finances of the Diocese.

Affiliation

Signed on behalf of the PCC by Rev Graeme Dixon (Chair of the PCC):

Revd Graeme Dixon (Chairman)

Date 19 March 2025

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Trustee Responsibilities in relation to the Financial Statements

The charity trustees are responsible for preparing a Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees 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 the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Independent examiner's report on the accounts

Report to the trustees of
On accounts for the year
ended
Set out on pages		 Nursling and Rownhams Parochial Church Council
31 December 2024
Charity no1130927
10 to 20

Responsibilities and I report to the trustees on my examination of the accounts of the above charity basis of report (“the Trust”) for the year ended 31 December 2024.

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

I have completed my examination. I confirm that no material matters have come Independent to my attention in connection with the examination which gives me cause to examiner's believe that in, any material respect: statement

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:
Name:
Relevant qualification:
Address:		 Date:
19 March 2025
E Arnold
ACA
62 Rockall Close, Lordshill, Southampton SO16 8EH

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Statement of Financial Activities for the year ended 31 December 2024

Notes
Income and endowments from:
Donations and legacies
2(a)
Charitable activities
2(b)
Other trading activities
2(c)
Investments
2(d)
Other
2(e)
Total income and endowments
Expenditure on:
Raising funds
3(a)
Charitable activities
3(b)
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Total funds brought forward at 1
January
Total funds carried forward at 31 December		 Unrestricted
Funds
Note 7(a)
£
156,226
12,586
2,006
4,627
80
175,525
754
160,574
161,328
14,197
-
14,197
127,602
141,799		 Restricted
Funds
Note 7(b)
£
26,970
808
-
3,002
-
30,780
14
11,327
11,341
19,439
-
19,439
83,383
102,822		 Endowment
Fund
Note 7(c)
£
-
-
-
31
-
31
-
-
-
31
-
31
573
604		 Total
2024
£
183,196
13,394
2,006
7,660
80
206,336
768
171,901
172,669
33,667
-
33,667
211,558
245,225		 Total
2023
£
209,921
16,945
840
4,689
80
232,475

808
174,094
174,902

57,573
-
57,573
153,985
211,558

None of the Parochial Church Council’s activities were acquired or discontinued during the financial period.

There were no recognised gains or losses other than the net movement of funds for the financial periods shown above. The notes on pages 12 to 20 form part of these financial statements.

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Balance Sheet as at 31 December 2024

Notes
Fixed Assets
Tangible assets
6
Current Assets
Debtors:
- Gift Aid tax recoverable
- Prepayments
- Accrued income
Cash at bank and in hand:
- WDBF Loan Account
- Bank Deposit Accounts
- Bank Current Accounts
- Cash in hand
Total Current Assets
Liabilities
Creditors: Amounts falling due within
one year:
- Creditors
- Accrued expenses
- Deferred income
Net Current Assets
Total Net Assets
Parish Funds
Unrestricted
Restricted
Endowment
Total Charity Funds		 Unrestricted
Funds
Note 7(a)
£
888
1,086
1,224
1,933
4,243
-
104,525
37,537
57
142,119
146,362
(967)
(2,272)
(2,212)
140,911
141,799
141,799
-
-
141,799		 Restricted
Funds
Note 7(b)
£
-
52
-
4,039
4,091
-
78,027
22,962
142
101,131
105,222
-
(1,908)
(492)
102,822
102,822
-
102,822
-
102,822		 Endowment
Fund
Note 7(c)
£
-
-
-
7
7
-
597
-
-
597
604
-
-
-
604
604
-
-
604
604		 Total
2024
£
888
1,138
1,224
5,979
8,341
-
183,149
60,499
199
243,847
252,188
(967)
(4,180)
(2,704)
244,337
245,225
141,799
102,822
604
245,225		 Total
2023
£
1,775
2,026
1,034
1,841
4,901
54,507
126,747
31,535
153
212,942
217,843
(1,102)
(4,763)
(2,195)
209,783
211,558
127,602
83,383
573
211,558

The notes on pages 12 to 20 form part of these financial statements.

The financial statements were approved by the Parochial Church Council on 19 March 2025

and signed on its behalf by:

Graeme Dixon Linda Purkess Revd Graeme Dixon (Chairman) Mrs Linda Purkess (Treasurer)

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Notes to the financial statements

1. Accounting policies

a) Basis of Preparation

The financial statements of the PCC, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities Act 2011 and the Church Accounting Regulations 2006 governing the individual financial statements of the PCC and with the Regulations 'true and fair view' provisions, together with the Charities SORP (FRS102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)' and Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of other church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

The trustees consider that there are no material uncertainties about the PCC's ability to continue as a going concern.

b) Funds

Unrestricted funds - general funds which can be used for PCC ordinary purposes. Some unrestricted funds have been designated for specific purposes or projects.

There are five unrestricted funds:

i) General Fund

This represents the funds of the PCC that are not subject to any special restrictions regarding their use and is available for application to the general purposes of the PCC.

ii) Churches Repair Fund

This is a designated fund for the purpose of carrying out repair work to St. Boniface Church, Nursling and St. John’s Church, Rownhams.

iii) Halls Repair Fund

This is a designated fund for the purpose of carrying out repair work to Nursling Church Hall and Rownhams Church Hall.

iv) St. John’s Flower Fund

This is a designated fund for the purpose of providing floral decorations for St. John’s Church. The main source of income is from wedding couples.

v) Youth Fund

This is a designated fund for the purpose of supporting work with youth, children and families.

Restricted funds - donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

There are five restricted funds:

i) St. Boniface Church Fund

This fund is for donations received that are to be used specifically for the benefit of St. Boniface Church. This includes £700 which must be spent on repairs to the spire, £1,000 which must be spent on a path from the car park to the church and £5,806 for car parking improvements.

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Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Notes to the financial statements (continued)

Restricted funds (continued)

ii) Buildings Development Fund

This fund was setup in 2008 for the purpose of improving the facilities at St. John’s Church, Rownhams. This includes £850 which must be spent on improving the seating.

iii) The NET Fund

This fund relates to the weekly ‘IGNITE’ children’s group for 4–7-year-olds, ‘NET’ youth group for 7–11 year-olds and the weekly ‘MORE’ youth group for 11–16-year-olds. These groups raise funds to cover their running costs, and any surplus is used for youth and children’s work.

iv) Twin Spires Heritage Appeal Fund

This fund is for improvements and maintenance of the churches, halls and grounds.

v) Outreach Fund

This fund is for community outreach activities, such as support costs for ‘Coffee Break’, ‘Carers and Tots’, ‘Lego Church’ and Parish Easter and Christmas cards.

Endowment funds - these are funds, the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment.

The Hann legacy endowment fund was set up in 1996 with a legacy of £500 from Mr Edmund Philip Hann. The income generated from the legacy is to be used for the upkeep of St. John’s churchyard.

c) Income

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Revenue from weddings is recognised at the time that the weddings take place and any deposits received in advance are shown as a deferred income liability on the balance sheet until that time. All other income is recognised when it is receivable. All income is accounted for gross.

Amounts collected on behalf of other bodies at events held on church premises and handed to their representatives on the day are not considered to be incoming resources of the PCC and are not included in these statements.

d) Expenditure

Resources expended are accounted for on an accruals basis and are accounted for gross.

The Diocesan Common Mission Fund payment (formerly known as Parish Share) is accounted for when payable.

e) Fixed assets

Consecrated and beneficed property is not included in the financial statements in accordance with s.10(2)(a) and (c) of the Charities Act 2011.

Movable church furnishings held by the vicar and church wardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the churches’ inventory, which can be inspected. For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £1,000 so all such expenditure has been written off when incurred.

Equipment used within the church premises is depreciated on a straight-line basis over either three years for office equipment or four years for other equipment. The Challen Grand Piano has been depreciated on a straight-line basis over ten years. Individual items with a purchase price of £450 or less are written off when the asset is acquired.

P a g e 13 | 22

Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Notes to the financial statements (continued)

f) Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.

Short-term deposits include cash held on deposit either with the Winchester Diocesan Board of Finance (WDBF) Loan Account (until November 2024), The CBF Church of England Deposit Fund or in various bank accounts.

Stocks of items held for resale have not been valued and included in the financial statements as the value is deemed to be insignificant.

g) Current liabilities

Revenue from weddings is recognised at the time that the weddings take place and any deposits received in advance are shown as a deferred income liability on the balance sheet until that time.

h) Judgements in applying accounting policies

In preparing these financial statements the trustees have made the following judgements:

i) Key sources of estimation uncertainty

There are no significant areas of estimation uncertainty in the preparation of these financial statements.

j) Taxation

The charity is exempt from tax on its charitable activities.

P a g e 14 | 22

Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Notes to the financial statements (continued)

2. Income and endowments


a) Income from donations and legacies
Planned giving:
- Planned giving under Gift Aid
- Tax recoverable
- Other tax efficient planned giving
- Other planned giving
Collections:
- At all services for ordinary purposes
- Retiring and other collections for missions and
charities, including tax recoverable
Grants:
- War Graves Commission
- TVBC – Councillor Community Grant Scheme
- TVBC – Coronation Grant
- Taylor Wimpey – Grant for tree work
- Barker-Mill Foundation towards the insurance
of the Mill monument
- National Churches Trust
- Hampshire and Islands Historic Churches Trust
- Listed places of worship grant scheme
Donations, including tax recoverable under Gift
Aid, for salary of youth minister
Sundry donations, including tax recoverable
Legacies
b) Income from charitable activities
Fees for weddings and funerals
Weddings and funerals – extras
Letting of Church and Halls
Parish magazine
Sale of Bible reading notes
‘The NET’ tuck shop
Impairment loss (see below)
c) Income from other trading activities
Fund raising activities
d) Investment income
Bank and other interest
e) Other income
Rent for use of land for electricity pole		 Unrestricted
Funds
£
76,962
19,241
9,606
5,648
5,764
1,616
60
-
-
-
293
-
-
-
13,775
23,261
-
156,226
5,569
32
5,805
998
182
-
-
12,586
2,006
2,006
4,627
80		 Restricted
Funds
£
-
-
-
-
62
-
-
1,967
-
-
-
1,886
1,000
755
-
4,525
16,775
26,970
-
-
-
-
-
808
-
808
-
-
3,002
-		 Endowment
Fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
31
-		 Total
2024
£
76,962
19,241
9,606
5,648
5,826
1,616
60
1,967
-
-
293
1,886
1,000
755
13,775
27,786
16,775
183,196
5,569
32
5,805
998
182
808
-
13,394
2,006
2,006
7,660
80		 Total
2023
£
74,742
18,686
9,260
3,526
5,451
1,520
60
1,470
500
1,000
285
-
-
-
12,998
41,973
38,450
209,921
9,071
1,050
5,124
941
180
579
-
16,945
840
840
4,689
80

P a g e 15 | 22

Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Notes to the financial statements (continued)

3. Expenditure


a) Expenditure on raising funds
Fund-raising events
Donation envelopes
Online/contactless donation processing
charges
b) Expenditure on Charitable activities
Missionary and charitable giving:
- Church overseas
- Relief and development agencies
- Home mission and other Church societies
Ministry:
- Diocesan Common Mission Fund
- Working expenses of incumbent
Church running and maintenance
Depreciation of fixed assets
Youth work
Parish magazine
Upkeep of grounds and churchyards
Running costs of halls
Payments to service weddings and funerals
Training
Outreach costs
‘The NET’ costs
Purchase of Bible reading notes
Major repairs & refurbishment work:
- Rownhams Church
- Nursling Church
- Rownhams Church Hall
Car park at Nursling Church
Support costs:
- Administration costs (including Parish
Administrator)		 Unrestricted
Funds
£
432
-
322
754
1,509
201
2,083
89,251
692
17,931
887
28,274
495
346
6,391
805
344
-
-
182
3,006
-
-
-
8,177
160,574		 Restricted
Funds
£
-
-
14
14
-
-
-
-
-
-
-
-
-
-
-
-
-
3,438
1,434
-
4,640
1,815
-
-
-
11,327		 Endowment
Fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2024
£
432
-
336
768
1,509
201
2,083
89,251
692
17,931
887
28,274
495
346
6,391
805
344
3,438
1,434
182
7,646
1,815
-
-
8,177
171,901		 Total
2023
£
394
97
317
808
1,476
292
1,920
96,759
697
17,807
1,302
26,841
449
3,974
6,443
2,018
45
3,573
438
180
1,558
1,000
-
15
7,307
174,094

There were no Governance costs incurred by the PCC during the year (2023: Nil).

P a g e 16 | 22

Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Notes to the financial statements (continued)

4. Staff costs

Wages and salaries
Employer’s contribution to defined contribution
pension scheme		 2024
£
33,572
783
34,355		 2023
£
32,652
735		 2023
33,387

During the year the PCC employed a full-time Youth, Children and Families’ Worker, a part-time Parish Administrator and a part-time cleaner. In addition, small payments were made to those who carried out supporting duties at weddings and funerals. No employee was paid more than £60,000 (2023: None).

5. Related party transactions

During the year the charity received donations from PCC members, key management personnel and persons closely connected to them. The donors did not attach any conditions to their gifts which required the charity to significantly alter the nature of its existing activities.

No PCC member, or any connected party, received any remuneration, or other benefits, for acting as a trustee of the charity. Clergy, trustees and staff claimed expenses of £1,044 (2023: £1,003) during the year for travel and the cost of communications. No other transactions were undertaken with any other PCC member, persons closely connected to them or related parties (other than being reimbursed costs properly incurred).

6. Fixed assets

Tangible assets
Cost
At 1 January 2024
Additions at cost
Disposals
At 31 December 2024
Depreciation
At 1 January 2024
Disposals
Charge for the year
At 31 December 2024
Net Book Value
At 31 December 2024
At 31 December 2023		 Church
Equipment
£
7,123
-
-
7,123
5,348
-
887
6,235
888
1,775		 Challen
Grand
Piano
£
6,215
-
-
6,215
6,215
-
-
6,215
-
-		 Total
£
13,338
-
-
13,338
11,563
-
887
12,450
888
1,775

Church equipment comprises a digital piano, photocopier, a Hymnal Plus player unit, projector and software, and a lectern. All items are fully depreciated except the photocopier (purchased in 2023) and the lectern (purchased in 2022).

The Challen Grand Piano was purchased during 2013 and is now fully depreciated.

P a g e 17 | 22

Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Notes to the financial statements (continued)

7. Analysis of funds

a) Unrestricted funds

Income and endowments:
Donations and legacies
Charitable activities
Other trading activities
Income from investments
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Balances b/fwd at 1 January
Balances c/fwd at 31 Dec
Represented by:
Fixed assets– tangible assets
Current assets
Debtors:
- Gift Aid tax recoverable
- Prepayments
- Accrued Income
Cash at bank and in hand:
- WDBF Loan Account
- Bank Deposit Accounts
- Bank Current Accounts
- Cash in hand
Current assets
Liabilities
Creditors: amounts falling due
within one year:
- Creditors
- Accrued expenses
- Deferred income
Total net assets		 Undesignated
General
Fund
£
156,136
12,586
2,006
1,553
80
172,361
754
158,955
159,709
12,652
(1,200)
11,452
69,342
80,794
888
1,086
1,224
1,331
3,641
-
50,797
30,737
24
81,558
85,199
(967)
(2,114)
(2,212)
80,794		 Designated
Youth
Fund
£
-
-
-
73
-
73
-
1,474
1,474
(1,401)
1,200
(201)
5,478
5,277
-
-
-
1
1
-
2,980
2,454
-
5,434
5,435
-
(158)
-
5,277		 Designated
Churches
Repair
Fund
£
-
-
-
2,918
-
2,918
-
-
-
2,918
-
2,918
50,197
53,115
-
-
-
601
601
-
50,748
1,766
-
52,514
53,115
-
-
-
53,115		 Designated
Halls
Repair
Fund
£
-
-
-
83
-
83
-
-
-
83
-
83
1,941
2,024
-
-
-
-
-
-
-
2,024
-
2,024
2,024
-
-
-
2,024		 Designated
St. John’s
Flower
Fund
£
90
-
-
-
-
90
-
145
145
(55)
-
(55)
644
589
-
-
-
-
-
-
-
556
33
589
589
-
-
-
589		 Total
2024
£
156,226
12,586
2,006
4,627
80
175,525
754
160,574
161,328
14,197
-
14,197
127,602
141,799
888
1,086
1,224
1,933
4,243
-
104,525
37,537
57
142,119
146,362
(967)
(2,272)
(2,212)
141,799		 Total
2023
£
164,414
16,366
840
3,452
80
185,152

804
166,460
167,264

17,888
-
17,888
109,714
127,602
1,775

1,946
1,034
1,064
4,044

49,237
55,644
22,147
92
127,120



131,164
(1,102)
(2,530)
(1,705)
127,602

P a g e 18 | 22

Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Notes to the financial statements (continued)

7. Analysis of funds(continued)
b) Restricted funds
St
Income and endowments:
Donations and legacies
Charitable activities
Other trading activities
Income from investments
Total income
Expenditure on:
Raising funds
Charitable activities

Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Balances brought forward at
1 January
Balances carried forward at
31 December
Represented by:
Current assets
Debtors:
- Gift Aid tax recoverable
- Accrued income
Cash at bank and in hand:
- WDBF Loan Account
- Bank Deposit Accounts
- Bank Current Accounts
- Cash in hand
Current assets
Liabilities
Creditors: amounts becoming due
and payable within one year:
- Accrued expenses

- Deferred income

Total net assets		 . Boniface
Church
£
18,804
-
-
1,128
_
19,932
1
1,815

1,816
18,116
-

18,116
27,557



45,673

2
145
147
-
43,373

3,153
-
__
46,526

46,673

(1.000)
-
___
45,673
 Buildings
Develop.
£
900
-
-
800
1,700
-
112
112
1,588
-
1,588
23,176

24,764
30
79
109
-
17,999
7,156
-
_
25,155
25,264
(500)
-
___
24,764		 The
T
NET
£
10
808
-
11
829
3
1,434
1,437
(608)
-
(608)
1,045
437
-
-
-
-
-
695
-
695
695
(258)
-
437		 win Spires
Heritage
Appeal
£
3,641
-
-
1,063
4,704
-
4,528
4,528
176
-
176
25,827
26,003
-
3,815
3,815
-
16,655
5,533
-
22,188
26,003
-

-

26,003		 Outreach
£
3,615
-
-
-
3,615
10
3,438
3,448
167
-
167
5,778
5,945

20
-
20
-
-
6,425

142
6,567

6,587

(150)
(492)
5,945
 Total
2024
£
26,970
808
-
3,002

__

30,780
14
11,327
11,341
19,439
-
19,439
83,383
102,822
52
4,039
4,091
-
78,027
22,962
142
101,131
105,222
(1,908)
(492)
____

102,822		 Total
2023
£
45,507
579
-
1,211
______
47,297		 Total
2023
4
7,634
7,638
39,659
-
39,659
43,724
83,383
80
769
849
4,748
71,103
9,345
61
85,257
86,106
(2,233)
(490)
______
83,383

P a g e 19 | 22

Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Notes to the financial statements (continued)

7. Analysis of funds (continued)

c) Endowment fund
Hann Legacy–St. John’s churchyard
Income from investments
Income from charitable activities
Net income
Fund at 1 January
Fund at 31 December
Represented by:
Current assets
Debtors:
- Accrued income
Cash at bank and in hand:
- WDBF Loan Account
- Bank Deposit Accounts
- Bank Current Accounts
Total net assets		 2024
£
31
-
31
573
604
7
-
597
-
604		 2023
£
26
-
26
547
573
8
522
-
43
573

P a g e 20 | 22

Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Supplementary pages

For information only, and do not form part of the financial statements

1. General fund: Missionary and charitable giving (including any tax recoverable under Gift Aid)

Church overseas:
- Bible Society
- Mission to Seafarers
- Church Mission Society (CMS)
- The Barnabas Fund
- South Rwenzori Link
Relief and development agencies:
- Tearfund
- The Leprosy Mission
Home mission and other Church societies:
- SCRATCH
- Southampton City Mission
- Southampton Street Pastors
- Scripture Union
- A Rocha UK
- Friends of Winchester Cathedral
- Hampshire & Islands Historic Churches Trust
- Church Army
- UCCF: the Christian Unions
- Church Urban Fund
- City Life Churches Winter Beds Project
Total Missionary and Charitable Giving		 2024
£
£
399
250
720
81
59
1,509
139
62
201
216
729
331
118
340
5
25
150
100
44
25
2,083
3,793		 2023 2023
£
399
250
720
81
59
139
62
216
729
331
118
340
5
25
150
100
44
25		 £
356
199
720
99
102
217
75
192
750
131
106
362
5
25
150
100
99
-		 £
1,476
292
1,920
3,688

In addition to the amounts shown above, church members arranged their own fund-raising initiatives and proceeds were passed directly to the charities involved.

2. General fund: Parish Magazine (Twin Spires)

- Sales of magazines
- Advertisements
Total income
- Printing and photocopying
- Church News Service
Total expenditure
Net income		 2024
£
£
738
260
998
443
52
(495)
503		 2023 2023
£
738
260
443
52		 £
694
247
399
50		 £
941
(449)
492

P a g e 21 | 22

Parochial Church Council Annual Report and Financial Statements for 2024 Registered Charity Number 1130927

Supplementary information (Continued)

The printing of ‘Twin Spires’ was brought ‘in house’ at the beginning of 2006 and is copied on the photocopier in the Parish Office. The associated costs have been calculated from the photocopier usage log and a unit price based on the actual cost of buying in paper and the maintenance charge that the PCC pays to the photocopier company.

A new photocopier was purchased during 2023. The above figures do not include any associated cost with this purchase.

3. Church Halls

Rent/Hire
Total income
Insurance
Water rates
Cleaning (labour and materials)
Heat and light
Internet
Minor repairs and renewals
Major repairs and improvements
Total expenditure
Net income / (expense)		 Nursling
£
2,200
2,200
842
172
-
-
-
198
-
1,212
988		 Rownhams
£
3,605
3,605
981
359
1,288
1,762
204
585
-
5,179
(1,574)		 Total
2024
£
5,805
5,805
1,823
531
1,288
1,762
204
783
-
6,391
(586)		 Total
2023
£
5,124
5,124
1,721
268
1,221
2,234
205
794
-
6,443
(1,319)

P a g e 22 | 22