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2025-12-31-accounts

ANNUAL REPORT

AND

FINANCIAL STATEMENTS

OF THE

PAROCHIAL CHURCH COUNCIL (PCC)

(registered charity no:1130927)

For the year ended 31 December 2025

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 2025 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

Our Vision : Loving Jesus, one another, and our neighbours

Our Values :

Transforming Hospitality – Everyone belongs Faithful Growth – Rooted in prayer and praise Purposeful Living – Giving, loving, inviting

Our Mission : To grow new disciples through community with Jesus at the centre

Achievements and Performance

General

2025 saw a healthy church attendance with good local participation with community events.

Our Annual Parochial Church Meeting (APCM) was held in person at St John’s Church on Wednesday 30 April 2025. At this time there were 120 (199 in 2024) parishioners on the Church Electoral Roll. (In 2025 a new roll was prepared.)

The full PCC met seven times and an extended standing committee with key church personnel met prior to these meetings as required (six times).

The key points of focus for our churches in 2025 were:

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Parochial Church Council Annual Report and Financial Statements for 2025 Registered Charity Number 1130927

Worship and community for our congregations

Our Sunday services were in-person, whilst continuing to live-stream most 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 2025:

Review of activities undertaken to support our Objectives

1. Loving Jesus – Making Him the centre of our worship, our decisions and our daily 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. 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 several 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 2024, and one member commenced the BPP Programme in September 2025. We also have a paid administrator for 9-12 hours a week, to assist with the administration of all aspects of Church life and activities.

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Parochial Church Council Annual Report and Financial Statements for 2025 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.

2. Loving one another – caring for our church family with kindness, patience and encouragement

We provide a wide variety of services aiming to have something for everyone. It is where we come together to love Jesus through praise, prayer and the Word, to encourage one another in faith. Refreshments are offered at St John’s to encourage fellowship at the end of the morning services, and Prayer Ministry is regularly offered.

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

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 involving members of 21[st] Romsey Scout Group (Nursling and Rownhams).

3. Loving our neighbours – reaching beyond our church walls to show compassion, service and the good news of Jesus to the community around us

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. 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 ranges between 22-27.

We repeated our family event on Good Friday at St John’s Church, offering crafts and Easter related activities, which was well supported. We held a Flower and Garden Show in the Summer and a Christmas Fayre at St John’s, both of which proved very popular with the local community. The Light Party at St John’s on 31 October 2025, was enjoyed by many church and unchurched children.

The annual Christingle service was held in St John’s Church at the beginning of December, with many local families attending. 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.

Alpha was held 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.

Good progress was made with strengthening our social calendar including a successful Family Talent Show, Trivia and Treats night, Beetle Drive and Harvest Festival Shared Lunch. Craft evenings are held on the first Tuesday of the month in the Church Hall and is enjoyed by an increasing number of Church members and their friends.

The local Men’s Shed meets in St Boniface Church Hall at a favourable rent and continue 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.

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Parochial Church Council Annual Report and Financial Statements for 2025 Registered Charity Number 1130927

Church members continue to organise the monthly litter pick, which is well supported and appreciated by the community.

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.

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.

Ecumenical relationships continue through 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 City Life Church projects for the homeless and SCRATCH’s Christmas Complete project.

4. Our Core Values – how we live out our vision

i. Transforming Hospitality – Everyone belongs

Our aim is for our two churches to be places where everyone feels at home – whether they have been in church all their lives or are stepping through the doors for the first time. True hospitality transforms both the one who is welcomed and the one who welcomes, because God meets us in those relationships.

ii. Faithful Growth – Rooted in prayer and praise

Growth is not just about getting bigger in numbers – it is about becoming deeper in faith and closer to Jesus. In the Bible, healthy growth always starts with being rooted in God. This value reminds us that our activities, plans and ministries will only truly flourish if they are grounded in prayer and worship.

iii. Purposeful Living – Giving, loving, inviting

We live with purpose when we:

Give – of our time, talents, and resources, to bless others and serve God’s work. Love – with compassion, forgiveness and grace, even when it is hard.

Invite – people into friendship, community and relationship with Jesus.

5. Our Mission: Grow new disciples through community with Jesus at the Centre

Grow new disciples – we want more people to meet Jesus, follow Him, and grow in faith. This happens through conversations, friendship, learning together, and seeing God’s love in action.

Through community – People are more likely to discover faith when they experience it lived out in a loving, welcoming group. We need each other to encourage, challenge and support one another.

With Jesus at the centre – Community alone is not enough. Many groups offer friendship and support, but our church community is unique because it is built on the life, teaching and presence of Jesus. He is the one who saves, heals and transforms.

What this looks like in practice

Sunday worship is where we come together to love Jesus through praise, prayer and the Word, to encourage one another in faith.

Small groups and gatherings give space for deeper relationships, honest conversation, and prayer for one another.

Serving the community through acts of kindness, hospitality and craft events, and our outreach shows our neighbours that God’s love is for them.

Inviting others – is a simple but powerful way to live our mission.

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Parochial Church Council Annual Report and Financial Statements for 2025 Registered Charity Number 1130927

As we live out our vision and values, in the love of God, we will not only grow as a church but also help change lives and communities for the better.

Church Maintenance

We have 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. Following the quinquennial report for St Boniface Church, quotes have been received for essential electrical work to make the building safe. This work was completed at the start of 2026. We are grateful for grants from the Barker-Mill Foundation and the Diocesan Minor Repairs and Improvements Fund to help fund this work. An application to Test Valley Borough Council to make safe the Cedar Tree in the Churchyard, is ongoing.

St John’s Church:

Our faculty was granted for replacing the pews with chairs to create a more flexible and usable space. A Gift Day held in September, together with the sale of some of the pews has raised most of the funds for the new chairs. 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.

Volunteers

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 John Sofrin, Ann Laird and Peter MyerscoughJackopson, who have worked so hard for us.

Financial review

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 increase in income mainly related to the successful Giving Day in the autumn to replace the seating at St John’s Church and for maintenance work to St Boniface Church. 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.

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.

Expenditure included:

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Parochial Church Council Annual Report and Financial Statements for 2025 Registered Charity Number 1130927

Following a review by the Diocese of its budget, our Common Mission Fund commitment for 2026 is £88,114, compared to £90,568 in 2025.

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 2025 met this target.

Funds not needed immediately are put in the CCLA CBF Church of England Deposit Fund and in a CAF Gold Deposit Account.

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.

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Parochial Church Council Annual Report and Financial Statements for 2025 Registered Charity Number 1130927

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: Revd Graeme Dixon (chairman) Honorary Curate: Revd Jim Stanley-Smith (non-voting) (to April 2025) Training Ordinand: Lynn Black Church Wardens: Ann Laird, Peter Myerscough-Jackopson, John Sofrin Secretary: Christine Owen

Elected Members:

Kevan Abernethy Sue Muldowney Sarah Beak John Pennells Glennis Gould Sarah Phelps Simon Harris Fiona Skidmore (to April 2025) Angela Jones Katrina Stout (from April 2025) Clive Jones (to April 2025) Crawford White Deanery Synod Randell McKay Angela Wright (to November 2025)

Co-opted Members:

Linda Purkess: PCC Treasurer

Ewan Brown: Youth, Children and Families Worker

Deanery Synod:

One member of the PCC sits 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

Affiliation

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

Revd Graeme Dixon (Chairman)

Date 17 March 2026

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Parochial Church Council Annual Report and Financial Statements for 2025 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 2025 Registered Charity Number 1130927

Independent examiner's report on the accounts

Report to the trustees of

Nursling and Rownhams Parochial Church Council

On accounts for the year 31 December 2025 Charity no 1130927 ended Set out on pages 10 to 20

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2025.

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: E Arnold Relevant qualification:

Date: 17 March 2026

Address: 62 Rockall Close, Lordshill, Southampton SO16 8EH

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Parochial Church Council Annual Report and Financial Statements for 2025 Registered Charity Number 1130927

Statement of Financial Activities for the year ended 31 December 2025

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
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)
£
148,632
16,065
809
3,369
80
168,955
336
165,005
165,341
3,614
-
3,614
141,799
145,413		 Restricted
Funds
Note 7(b)
£
77,351
983
-
4,270
4,550
87,154
80
6,277
6,357
80,797
-
80,797
102,822
183,619		 Endowment
Fund
Note 7(c)
£
-
-
-
25
-
25
-
-
-
25
-
25
604
629		 Total
2025
£
225,983
17,048
809
7,664
4,630
256,134
416
171,282
171,698
84,436
-
84,436
245,225
329,661		 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

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 2025 Registered Charity Number 1130927

Balance Sheet as at 31 December 2025

Notes
Fixed Assets
Tangible assets
6
Current Assets
Debtors:
- Gift Aid tax recoverable
- Prepayments
- Accrued income
Cash at bank and in hand:
- 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)
£
-
2,070
1,284
2,833
6,187
124,863
18,599
121
143,583
149,770
(1,043)
(3,214)
(100)
145,413
145,413
145,413
-
-
145,413		 Restricted
Funds
Note 7(b)
£
33,138
87
-
555
642
133,912
17,449
71
151,432
152,074
-
(1,593)
-
150,481
183,619
-
183,619
-
183,619		 Endowment
Fund
Note 7(c)
£
-
-
-
5
5
624
-
-
624
629
-
-
-
629
629
-
-
629
629		 Total
2025
£
33,138
2,157
1,284
3,393
6,834
259,399
36,048
192
295,639
302,473
(1,043)
(4,807)
(100)
296,523
329,661
145,413
183,619
629
329,661		 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

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

The financial statements were approved by the Parochial Church Council on 17 March 2026

and signed on its behalf by:

Graeme Dixon Revd Graeme Dixon (Chairman)

Linda Purkess Mrs Linda Purkess (Treasurer)

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Parochial Church Council Annual Report and Financial Statements for 2025 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

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Parochial Church Council Annual Report and Financial Statements for 2025 Registered Charity Number 1130927

Notes to the financial statements (continued)

Restricted funds (continued)

ii) Buildings Development Fund

This fund is for the purpose of improving the facilities at St. John’s Church, Rownhams. In 2025 monies from this fund were used to purchase new seating and the chairs are recorded as assets within this fund.

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.

vi) Barty Hardship Fund

This fund is is an emergency support fund designed to offer practical help to people facing short-term financial hardship.

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

Donations and legacies

Planned giving, collections and donations are recognised only when received.

Gift aid recoverable on donations is recognised when the donation is received.

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.

Grants and legacies to the PCC are recognised as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is probable.

Charitable activities

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. Statutory fees for weddings and funerals are recorded excluding the elements that are collected on behalf of the Diocese of Winchester.

Rental income is recognised when the rent is due. Where income is received in advance, it is recognised in the year in which the event takes place that it relates to.

All other income is recognised when it is receivable and is accounted for gross.

Investments

Interest entitlements are accounted for as they accrue.

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Parochial Church Council Annual Report and Financial Statements for 2025 Registered Charity Number 1130927

Notes to the financial statements (continued)

d) Expenditure

Raising funds

Expenditure on raising funds is accounted for on the accruals basis.

Charitable activities

Expenditure on charitable activities is accounted for on the accruals basis. The Diocesan Common Mission Fund is accounted for when payable. Any unpaid amount at 31 December is provided for in these accounts as an operational (although not legal) liability and is shown as a creditor in the Balance Sheet.

e) Fixed assets

Consecrated land and buildings and moveable church furnishing

Consecrated and beneficed property is excluded from the accounts by s10(2)(a) 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.

Other fixed assets

Other fixed assets are recognised at cost. Individual assets with a purchase price less than £450 are written off when the asset is acquired.

Depreciation has been provided on other fixed assets on a straight-line basis to write off the cost of the assets over the following estimated useful lives:

Fixtures and fittings - 4 years Office equipment - 3 years Other equipment - 4 years

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 with 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

Creditors are recognised when the PCC has an obligation at the balance sheet date because of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors are recognised at the amount that the PCC anticipates it will pay to settle the debt or the amount it has received as advanced payment for the goods or services it must provide. 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 2025 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
- Romsey Deanery – Grant for tables
- Barker-Mill Foundation – Grant for electrical
work
- Barker-Mill Foundation contribution 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
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
Sale of surplus fixtures and equipment		 Unrestricted
Funds
£
78,143
19,664
9,555
5,341
5,530
1,710
60
-
-
-
275
-
-
-
5,161
23,193
-
148,632
6,835
430
7,547
1,065
188
-
16,065
809
809
3,369
80
-
80
Restricted
Funds
£
-
-
-
-
-
-
-
492
328
1,000
-
-
-
-
-
50,531
25,000
77,351
-
-
-
-
-
983
983
-
-
4,270
-
4,550
4,550		 Endowment
Fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
25
-
-
-		 Total
2025
£
78,143
19,664
9,555
5,341
5,530
1,710
60
492
328
1,000
275
-
-
-
5,161
73,724
25,000
225,983
6,835
430
7,547
1,065
188
983
17,048
809
809
7,664
80
4,550
4,630		 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
-
80

P a g e 15 | 22

Parochial Church Council Annual Report and Financial Statements for 2025 Registered Charity Number 1130927

Notes to the financial statements (continued)

3. Expenditure



a) Expenditure on raising funds
Fund-raising events
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
Support costs:
- Administration costs (including Parish
Administrator)		 Unrestricted
Funds
£
52
284
336
1,586
201
2,101
90,568
1,108
19,849
888
30,329
560
1,079
6,247
550
782
-
-
191
-
-
8,966
165,005		 Restricted
Funds
£
-
80
80
-
-
-
-
-
25
-
-
-
-
-
-
-
4,979
1,272
-
-
-
1
6,277		 Endowment
Fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2025
£
52
364
416
1,586
201
2,101
90,568
1,108
19,874
888
30,329
560
1,079
6,247
550
782
4,979
1,272
191
-
-
8,967
171,282		 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

There were no Governance costs incurred by the PCC during the year (2024: Nil).

4. Staff costs

Wages and salaries
Employer’s contribution to defined contribution
pension scheme
Average number of employees
Average number of full-time equivalent employees		 2025
£
39,778
835
40,613
2025
3
1.4		 2024
£
37,215
783		 2024
37,998
2024
3
1.4

P a g e 16 | 22

Parochial Church Council Annual Report and Financial Statements for 2025 Registered Charity Number 1130927

Notes to the financial statements (continued)

4. Staff costs (continued)

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 (2024: 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.

Ewan Brown, a member of the PCC, was employed as Youth, Children and Families’ Worker and received gross salary of £28,344 (2024: £26,121) and employer’s pension contributions of £835 (2024: £783). Stephanie Dixon, the wife of Revd Graeme Dixon, was employed as cleaner and received gross salary of £3,775 (2024: £2,467) and employer’s pension contributions of £Nil (2024: £Nil).

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 £1,416 (2024: £1,044) 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

Church
Fixtures and
Equipment
Tangible assets
£
Cost
At 1 January 2025
7,123
Additions at cost
33,138
Disposals
(2,048)
At 31 December 2025
38,213
Depreciation
At 1 January 2025
6,235
Disposals
(2,048)
Charge for the year
888
At 31 December 2025
5,075
Net Book Value
At 31 December 2025
33,138
At 31 December 2024
888		 Challen
Grand
Piano
£
6,215
-
-
6,215
6,215
-
-
6,215
-
-		 Total
£
13,338
33,138
(2,048)		 Total
44,428

12,450
(2,048)
888
11,290

33,138
888

Church equipment comprises seating, a digital piano, photocopier, a Hymnal Plus player unit, projector and software, and a lectern. All items are fully depreciated except the seating and Hymnal Plus player unit (both purchased in December 2025).

P a g e 17 | 22

Parochial Church Council Annual Report and Financial Statements for 2025 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:
- 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
£
148,606
15,925
809
1,136
80
166,556
336
163,421
163,757
2,799
(50)
2,749
80,794
83,543
-
2,070
1,284
2,415
5,769
66,694
15,359
24
82,077
87,846
(1,043)
(3,160)
(100)
83,543		 Designated
Youth
Fund
£
-
-
-
56
-
56
-
1,268
1,268
(1,212)
-
(1,212)
5,277
4,065
-
-
-
-
-
3,037
1,082
-
4,119
4,119
-
(54)
-
4,065		 Designated
Churches
Repair
Fund
£
-
-
-
2,095
-
2,095
-
-
-
2,095
-
2,095
53,115
55,210
-
-
-
402
402
53,042
1,766
-
54,808
55,210
-
-
-
55,210		 Designated
Halls
Repair
Fund
£
-
-
-
82
-
82
-
-
-
82
-
82
2,024
2,106
-
-
-
16
16
2,090
-
-
2,090
2,106
-
-
-
2,106		 Designated
St. John’s
Flower
Fund
£
26
140
-
-
-
166
-
316
316
(150)
50
(100)
589
489
-
-
-
-
-
-
392
97
489
489
-
-
-
489		 Total
2025
£
148,632
16,065
809
3,369
80
168,955
336
165,005
165,341
3,614
-
3,614
141,799
145,413
-
2,070
1,284
2,833
6,187
124,863
18,599
121
143,583
149,770
(1,043)
(3,214)
(100)
145,413		 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

P a g e 18 | 22

Parochial Church Council Annual Report and Financial Statements for 2025 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
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 brought forward at
1 January
Balances carried forward at
31 December
Represented by:
Fixed assets– tangible assets
Current assets
Debtors:
- Gift Aid tax recoverable
- Accrued income
Cash at bank and in hand:
- 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
£
38,956

-
2,814
-

41,770
-
27
27
41,743
-
_____
41,743
45,673
_
87,416
2,516
-
322
322
79,608
5,970
-
85,578
85,900
(1.000)
-
87,416		 Buildings
Develop.
£
30,791
-
481
4,550
35,822
48
-
48
35,774

-
35,774

24,764
60,538
30,622
39
53
92
25,506
4,818
-
30,324
30,416
(500)
-
60,538		 The
NET
£
-
983
-
-
983
4
1,272
1,276
(293)
-
(293)
437
144
-
-
-
-
-
144
-
144
144
-
-
144		 Twin
Spires
Heritage
Appeal
Outreach
£
£
-
2,786
-
-
975
-
-
-
975
2,786
-
28
-
3,778
-
3,806
975
(1,020)
-
-
975
(1,020)
26,003
5,945
26,978
4,925
-
-
-
30
180
-
180
30
25,798
-
1,000
4,917
-
71
26,798
4,988
26,978
5,018
-
(93)
-
-
26,978
4,925		 Barty
Hardship
£
4,818
-
-
-
4,818
-
1,200
1,200
3,618
-
3,618
-
3,618
-
18
-
18
3,000
600
-
3,600
3,618
-
-
3,618		 Total
2025
£
77,351
983
4,270
4,550
87,154
80
6,277
6,357
80,797
-
80,797
102,822
_ _____
183,619
33,138
87
555
642
133,912
17,449
71
151,432
152,074
(1,593)
-
183,619








Total
2024
£
26,970
808
3,002
-
30,780		 Total
2024

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

P a g e 19 | 22

Parochial Church Council Annual Report and Financial Statements for 2025 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:
- Bank Deposit Accounts
Total net assets		 2025
£
25
-
25
604
629
5
624
629		 2024
£
31
-
31
573
604
7
597
604

P a g e 20 | 22

Parochial Church Council Annual Report and Financial Statements for 2025 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
- The Firgrove Centre
- City Life Church Homeless Projects
Total Missionary and Charitable Giving		 2025
£
£
380
142
1,020
-
44
1,586
145
56
201
212
905
158
57
313
5
25
150
100
34
123
19
2,101
3,888		 2024 2024
£
380
142
1,020
-
44
145
56
212
905
158
57
313
5
25
150
100
34
123
19		 £
399
250
720
81
59
139
62
216
729
331
118
340
5
25
150
100
44
-
25		 £
1,509
201
2,083
3,793

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		 2025
£
£
811
254
1,065
507
53
(560)
505		 2024 2024
£
811
254
507
53		 £
738
260
443
52		 £
998
(495)
503

P a g e 21 | 22

Parochial Church Council Annual Report and Financial Statements for 2025 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
£
2,600
2,600
936
-
-
-
-
81
-
1,017
1,583		 Rownhams
£
4,947
4,947
1,000
527
1,328
1,786
204
385
-
5,230
(283)		 Total
2025
£
7,547
7,547
1,936
527
1,328
1,786
204
466
-
6,247
1,300		 Total
2024
£
5,805
5,805
1,823
531
1,288
1,762
204
783
-
6,391
(586)

P a g e 22 | 22