## **THE PARISH OF DIBDEN** ## St. Andrew’s and All Saints’ Churches. ## **Annual Report of the Parochial Church Council for the Year Ended 31[st] December 2023** ## **Administrative Information** St. Andrew’s and All Saints’ Churches are situated in the Parish of Dibden. They are part of the Diocese of Winchester within the Church of England. The correspondence address is St Andrew's Centre, Beaulieu Road, Dibden Purlieu, Southampton, SO45 4PT. The bankers are National Westminster Bank Plc. 1 Romsey Road, Shirley, Southampton SO16 4GT and CAF Bank, Kings Hill, West Malling, Kent, ME19 4JQ. The Independent Examiners are EWC Accountants, 11, Portland Street, Southampton, SO14 7EB. During the year, the following have served as members of Dibden PCC Rector: Rev’d Peter Toller Wardens: John Armitage Jo Snocken Deanery Synod Representatives: Phil Ball Jacqui Besley Adrian Pennells Elected Members: At the 2014 AGM, it was agreed that PCC membership from 2015 would have a maximum tenure of 2 consecutive terms of 3 years followed by at least one year off. After a vote at the 2019 APCM it was agreed that the future number of PCC members would be increased to 12 plus 3 Deanery Synod Representatives to enable more people to share in leadership roles in the life and ministry of the church. The following people were elected members of the PCC during 2023: Michèle Ball (joined April 2023) Phil Ball (joined April 2023) Jacqui Besley Paul Carter (joined April 2023) Nicola Davies Simon Davies (existing member, became non-voting member from April 2023) Ruth Delacour (joined April 2023 as a non-voting member) Mike Gibson Ian Hannam Mike Hutchinson (joined April 2023) Suzie Irving (left April 2023) Phil Long (joined April 2023) Anne Murphy (joined April 2023) Gerry Murphy Mike Needham Adrian Pennells (joined April 2023) Dave Snocken Regardt Willard (joined April 2023) ## **Structure, governance and management** Revd. Peter Toller continues as Rector of Dibden. As he has chosen to live outside of the parish, the Rectory adjacent to St. Andrew’s church is let to tenants by the diocese. **1** The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a registered charity with the Charity Commission (Registered No. 1131535). The full title of the charity is The Parochial Church Council of the Ecclesiastical Parish of Dibden. All the 15 named voting members of the PCC or Deanery Synod are Trustees of the charity. The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC operates through a number of committees, which meet as required between full PCC meetings, namely:- |(a)|Standing Committee| |---|---| |(b)|Finance Committee| |(c)|Fabric, Maintenance & Centre Committee| |(d)|Churchyard Committee| |(e)|Employment Committee| |(f)|Children and Youth Work Support Group| |(g)|IT & Communication Group| |(h)|Mechanix Project Group| |(i)|Coffee House Management Team (the CH is a separate trading company)| |(j)|Mission Partners Group| |(k)|Social & Outreach Group| |(l)|Safeguarding Team| The full PCC met six times during the year. Sub committees, including the Standing Committee, met between full PCC meetings and reported back to the PCC. Reports are circulated prior to PCC meetings under three headings: Information, Points for discussion, Decisions required. Health and Safety is on each meeting agenda to help us be watchful of any issues. A Safeguarding Team has been set up this year to ensure this vital responsibility is being given the attention it requires. The major risks to which the PCC is exposed, as identified by the PCC members, have been reviewed and systems or procedures have been established to manage those risks. ## **Objectives and activities** Dibden PCC has the responsibility of co-operating with the Rector Rev’d Peter Toller in promoting within the ecclesiastical parish the whole mission of the Church – pastoral, evangelistic, social and ecumenical. The PCC has maintenance responsibilities for the fabric and furnishings of the two church buildings - All Saints’ Church, Main Road, Dibden and St. Andrew’s Church, Dibden Purlieu - as well as the St. Andrew’s Centre, the Youth Minister’s house, 2 Corsair Drive, Dibden and 5 Canterbury Drive, Dibden. The latter is let to tenants. The three main objectives from our Parish Mission Action Plan are: 1. To refocus our discipleship 2. To refresh our place of worship 3. To reimagine our styles of worship. ## **Achievements and performance** ## _Church Attendance_ At the end of 2023 the Electoral Roll stood at 240. We conducted 3 weddings 28 funerals including those at the crematorium 16 Christenings **2** ## January The Warm Spaces initiative, to help those struggling with the cost of living crisis, continued on Mondays in the Coffee House. The first Kintsugi Hope course was run. This is a course which lasts for 12 weeks and is designed to improve mental wellbeing. The feedback from attendees was very positive. ## February Praizin’ Hands puppets put on a fabulous performance at All Age Worship. Following the General Synod vote to allow same-sex blessings in church, Peter Toller held an information evening for the congregation. Family Space trial sessions started monthly on Sunday afternoons. Ian McGill visited Rwanda with the Diocese as part of his Ordinand training. ## March The Social and Outreach group put on a Quiz night. This was a free event with hot drinks and cakes supplied and it was a really good evening. James Willett joined us as our Youth Minister. There was a Fence Art project for Easter and the King’s Coronation and our first contemporary worship event was held (later named ‘Refuelled’). We said goodbye to our Caretaker, Sabrina Harvey, and our Coffee House Chef, Mark Lowndes, and welcomed Simon Davies and Ellie Gibbs in their places. Services in local care homes and centres began and this ministry developed and grew throughout the year. ## April Breakfast on Easter Sunday was a lovely celebration and welcomed several newcomers to the church. Gift Day raised over £10,000 which was split between local charities The Crossings and Waterside Food Bank and our overseas links in Hope Gardens and Rwanda. Ann Turner & Friends put on a wonderful concert in aid of Hope Gardens. A bring and share lunch was held to welcome James & Charlotte Willett and their family. We said goodbye to our cleaner, Fran Smith and welcomed Sally Lewis in her place. ## May Our regular mid-week communion service started. This is a short, quiet service for everyone, with a special emphasis on those who are unwell or bereaved. We welcomed Courtney Wilson as our Evening Caretaker, a new role for the centre, responsible for locking up 6 days a week. Coronation weekend events kicked off with Refuelled in its new regular slot of the 1[st] Friday of the month. On the Coronation Day itself we hosted an event for the whole community within the church centre (wet weather plan was followed due to the rain). An incredible Escape Room game, plus picnic **3** lunch bags, live streaming of the Royal procession and the King and Queen appearing on the balcony, oodles of tea, coffee and cake, Fete games, song, dance and Hula Hoop demonstrations, bouncy castle and lots more for families. We marked the ‘Thy Kingdom Come’ initiative by mowing a labyrinth into the grass outside the chapel. Waterside House of Prayer team were present every day from Ascension to Pentecost to support those wanting to engage in prayer time. A Revision space was set up on Monday and Thursday afternoons as a quiet, supportive place for teenagers taking exams to come and study. ## June A Board Game event raised £400 for our link parish in Rwanda. Ian McGill spoke at the D-Day parade and memorial service at Lepe Country Park. ## July A Church Breakfast was held with an emphasis on Ukraine and a talk from Jon Budgell, CEO of Hope Now. Serena Merritt also interviewed guests from Ukraine and a collection raised £230 for Hope Now. Ian McGill was ordained as a Deacon at Winchester Cathedral and a Church family BBQ lunch was held in the garden to celebrate this wonderful occasion. We were joined by three students from Oak Lodge School for work experience. They were fantastic! ## August We said goodbye to Serena Merritt as she started her training for ordination. A party was held to celebrate her time with us and we were treated to a one-night-only performance of Serena and the Waves, followed by dancing into the night. The Lepe Exhibition by the D-Day Heritage Group was held in the Orchard Room, which encouraged lots of visitors to the centre and Coffee House. Monthly afternoon Songs of Praise services started at All Saints. Romey Gray moved from being the employed Church Administrator to a voluntary roll, welcoming visitors to the centre. ## September The 2[nd] Kintsugi Hope course started, and a new group of young people were enrolled on the Mechanix course. Building work commenced on the Chapel redevelopment to the Waterside House of Prayer. Neil Maddock was entertaining and informative when he spoke at our guest supper, which led into a new Alpha Course starting. This was a joint venture with other Waterside churches and on some evenings the Coffee House was at capacity with nearly 30 guests! Safeguarding in-person training for volunteers was held on two evenings. We said goodbye to Helen Cheeseman, as she left her role as Children & Youth Coordinator. A Welcome Team was established for the 10.30 service. ## October Our Harvest service provided generous donations to the Waterside Food Bank and Southampton City Mission’s Basics Bank. **4** Churchyard work parties were held over two Saturdays at All Saints’ and 19 people helped out. We hosted Forever Mine, a costume dramatisation of the life of John Newton. It was well-attended by church family members and others from the community and the reviews were outstanding! The annual Memorial Service was held to remember lost loved ones, followed by a special time of socialising with tea, coffee and cake. We had lots of visits from local schools during the autumn, with around 400 children being welcomed into the church and centre during October alone. ## November A lack of running water in the area caused problems for the centre and for local people. It focussed our minds on how blessed we are to have water on tap most of the time. Our Christmas Bazaar raised over £1,100 for Rwanda. Organ recitals with tea and cake were held over several afternoons to raise funds for the forthcoming trips to Rwanda and India. Over 150 shoe boxes of gifts for needy children were donated to The Samaritan’s Purse organisation for Operation Christmas Child. Ann Turner and Friends put on another wonderful concert, this time raising funds for the Honeypot Children’s Charity. We welcomed Mike Robins from Compassion UK to speak to us on Compassion Sunday and the number of children sponsored by people in our church increased from 16 to 33! ## December A Christmas Carol Trail quiz was organised in collaboration with Dibden Purlieu businesses and ran throughout December until Christmas Eve. The Coffee House devised special Christmas menus and took bookings for a 3 course Christmas lunch over the last few weeks of the year. New outdoor multi-coloured Christmas lights were hung around the church and centre. We held our annual wreath-making evening, which was as popular as ever. On Toy Sunday a huge number of gifts for children aged 0-17years were donated to SCRATCH charity. Bags of Kindness were given to show love to people in our community, after nominations from others. The chapel reopened after being reworked and redecorated and looks amazing! ## **Employees** The PCC take their responsibilities as employers seriously. A Christmas Gift Card was given to all our employees as a token of our thanks. ## **Pastoral Staff** **Ian McGill** is our Associate Minister (Pastoral & Older People) and became our Curate after his ordination in July **James Willett** started as our Youth Minister in March **5** **Serena Merritt** was our Associate Minister (Outreach & Community) but left to embark on Ministry training in August **Helen Cheeseman** was our Children & Youth Coordinator, but left to take on more hours at her main employment in September ## **Centre Staff** **Michael Ford** is our Senior Administrator (full-time) **Simon Davies** started as our Caretaker (part-time) in April taking over from Sabrina Harvey **Sally Lewis** started as our Cleaner (part-time) in May taking over from Frances Smith **Courtney Wilson** started as our Evening Caretaker (part-time) in May **Romey Gray** was our Church Administrator (part-time) but left in August ## **Coffee House** **Tina Brearley** is our Coffee House Manager **Lyn McCaffrey** is our Coffee House Deputy Manager (part-time) **Ellie Gibbs** started as our Chef in April, taking over from Mark Lowndes **Sarah Sellen** works as an assistant (part-time) **Julie Perry** works as an assistant (part-time) The Coffee House also employs the following zero-hours contractors: **Belinda Carter Katherine Connor Connie Delacour Ruth Delacour Tina James Olivia Kemp** ## **Volunteers** PCC: 16 Non-PCC Subgroup members: 35 Coffee House: 24 Flowers: 26 Children & Youth: 30 Sides people: 27 (for 9am and 10.30am services) Prayer Ministry Team: 16 Readers: 32 Intercessors: 12 Sound & Visuals: 8 Musicians: 23 Refreshments: 38 Catering: 9 Welcome Team 9 Churchyard: 19 Total: 324 (with some repeats) ## **Engaging with the community** The following events have taken place during the year: - 10.30am Service from St Andrew’s streamed live - Fruit and Veg stall continued at St Andrew’s (Wed-Fri) - Opened the Coffee House as a ‘Warm Space’ - Kintsugi Hope courses were run - A Quiz Night was held - A Fence Art project was organised - Services in local Care Homes and centres are held regularly - Contemporary service, Refuelled, held monthly - We had an Easter Sunday breakfast to which all were welcome - A free community event for the Coronation was held **6** - Work Experience placements provided in the office and Coffee House - A revision space was set up for those taking exams - We hosted the Lepe D-Day Exhibition - Guest supper held - Alpha Course in the autumn - Mechanix course Sept-Dec - Harvest Festival provided food for local foodbanks - Hosted Forever Mine dramatisation - Visits from local schools throughout the Autumn term - Held a Christmas Bazaar - Toy Sunday supporting Southampton City Mission - Shoe Boxes for Samaritan’s Purse - Christmas Carol Trail - Bags of Kindness were given out to nominated people - • Wreath-making event ## **Plans for the future** There are 2 major projects in hand: - Continuing work to develop the Prayer Garden alongside the Chapel - Undertake major work on the roof and exterior of St Andrew’s Church including landscaping. ## **Financial Review 2023** The total income of the parish in 2023 was £373,032, and expenditure totalled £396,385, resulting in a deficit of £23,353 funded from the parish’s cash reserves. ## **Income – summary** The total income of the parish, £373,032, represented an increase of some 11.5% on 2022 (£334,095). The increase was mainly due to the receipt of a large bequest of £50,000 (in 2022 bequests totalled £10,500). The sources of income are shown in the chart below, followed by a summary of each heading. **----- Start of picture text -----**
Income £373,032
Planned giving £152,596
Hall lettings £50,852
Bequests £50,000
Collections & donations £35,989
Gift Aid tax refund £34,998 2023
Wedding & funeral fees £19,979 2022
Interest £10,461
Rents (Corsair & Canterbury Drive) £9,750
Other income £5,143
Grants £3,264
**----- End of picture text -----**
Planned Giving by church members provided some 40% of the income for the year; the total amount received in this regular way, £152,596, decreased by 2.4% from 2022, continuing a year-on-year downward trend. **7** Hire charges for Hall Lettings increased greatly (up by 25%) from the previous year (2022: £40,649), finally exceeding the level achieved in 2019 before the Covid-19 pandemic impacted hall use. Collections and donations (£35,989) dropped markedly (down by 18%) in the year. £24,518 of donations were designated to specific purposes. Church members responded generously to the Easter Gift Day which raised £12,883 after the Gift Aid tax rebate was added in. Half of the Gift Day money was given in equal amounts to support the Waterside Foodbank and the local Crossings homeless project, and half was set aside to support the two church teams planning visits to our Anglican link parish in Rwanda and to the Hope Gardens project in India, both early in 2024. Gift Aid tax refunds provide an important source of income but, with the drop in regular giving and donations, were down by 6.1% on 2022. Fees for Weddings and Funerals were broadly similar to the previous year. Statutory Church of England fees make up a large part of this income with a proportion of these remitted to the diocese. The increase in interest rates on our cash reserves held in Church of England Central Board of Finance deposit funds and the move of some of the bank current account balance into an interest-bearing account provided income of £10,461 in 2023 (2022: £1,430). The house at 2 Corsair Drive was let until August, and the house at 5 Canterbury Drive was let from August. These provided a net income of £9,750. Other income includes £2,352 from solar-panel electricity generation and £1,435 of sales and advertising revenue from the parish magazine, News Extra. Lesser amounts were received as contributions towards the costs of social and community events; photocopying for hall hirers; and commission on the sales of art displayed in the Coffee House café. The parish received grants totalling £3,264, for which we are grateful to the following: New Forest District Councillors - Community Grants * £ 600 Department for Culture, Media and Sport # £ 2,664 * Kindly provided by the councillors for the Butts Ash & Dibden Purlieu ward in support of our event to celebrate His Majesty King Charles’ coronation on May 6th, 2023. # A refund of VAT on bills for listed-places-of-worship repairs to the tower and for the installation of protective grills to the under-pew heaters, both at All Saints’ church. The annual turnover of St Andrew’s Coffee House Limited, £118,175, is accounted for separately and not include in the above figures. ## **Expenditure – summary** The total expenditure of the parish in 2023 was £396,385, an increase of 21% on 2022 (£333,157). The increase was largely due to spending on the St Andrew’s chapel refurbishment and phase-one parapetrepair projects. A breakdown is shown in the chart below, followed by a summary of each heading. **8** **----- Start of picture text -----**
Expenditure £396,385
Repairs & maintenance £115,035
Diocesan parish share £79,128
Ministry & pastoral care £49,555
Charitable giving £31,868
Administrative costs £31,583
Children & youth £29,828 2023
Buildings running costs £24,416 2022
Utilities £22,625
Equipment & technology £5,912
All Saints' churchyard £2,818
Other £3,617
**----- End of picture text -----**
Repairs and Maintenance expenditure includes £99,250 spent on the following: some £89,300 for the chapel refurbishment and phase-one parapet repairs; £4,037 for a gate and fencing to the car park at All Saints’ church; £2,820 for a new toilet at All Saints’ church, which was kindly funded by a church member’s donation; £2,856 to instal safety guards on the under-pew heating units at All Saints’ church. The Diocesan Parish Share accounted for some 20% of expenditure. It is the parish’s contribution to the Diocese of Winchester’s Common Mission Fund (CMF), most of which, around 70%, goes to pay for the training, stipends, pension contributions and housing of the clergy, including our own rector, with the rest supporting diocesan and wider church administration. Following the General Synod vote in February 2023 on same-sex blessings, the PCC resolved to reduce our monthly contribution by 30% from May 2023 with the result that our contribution in 2023 was 22% less than in the previous year. At the year end the retained CMF contribution totalled £19,782. Expenditure on Ministry and Pastoral Care comprised the salary costs of our associate ministers, the costs of outreach such as the Alpha and Kintsugi Hope courses, the Ukrainian support group and the Warm Space we provided in January, February and March 2023. It also includes the costs associated with weddings and funerals which are fully recovered through the fees included in income. Charitable Giving is made up of a tithe (one-tenth) of the monies freely given to the parish (£19,690) plus money given for special collections, or in response to charitable appeals. More details are given in notes 6 and 7 of the annual accounts. In addition, the expenditure item Children and Youth includes charitable subscriptions to Compassion UK (£384), Urban Saints (£252) and XLP (£120). Administrative Costs are a proportion of church-office staff time, plus insurance, printing and other costs essential for the management and operation of the two churches. Building Running Costs expenditure paid for the cleaning, caretaking and administration of the St Andrew’s church and centre. Rooms are used every day of the week for church groups and community activities, with increased occupancy in 2023. Children and Youth costs of £29,828 increased from last year (2022: £6,329) with the appointment of a full-time Children and Youth Minister in March. Costs associated with the Mechanix course, run once again in 2023, are included in this figure of £29,828. Mechanix course expenses of £2,959 (2022: £1,174) were paid out of grants from earlier years set aside for the project together with a donation of £500 from the Esso Petroleum Company; funds of £6,077 are carried forward for projects in 2024 and beyond. Utilities’ costs for heating, power, water bills and waste collection were slightly less (-2%) than in 2022. Although there was an increase in the unit costs and standing charges for gas and electricity, the parish was able to reclaim the higher rate of VAT and the Climate Change Levy which, as a charity, it should not have been paying on these bills for several years previous. The credits, totalling more than £14,000, offset what would otherwise have been an increase in overall cost in 2023. **9** The costs of caring for All Saints’ Churchyard of £2,818 were some £2,000 less than in 2022; they are largely for grass cutting and tree surgery to keep the churchyard amenable and safe. The expenditure for the running of St Andrew’s Coffee House Limited in 2023, £123,175, is accounted for separately and not include in the above figures. ## **Investments** 2 Corsair Drive was transferred in the balance sheet from Investments to Freehold Land and Buildings in August 2023 at a value of £400,000 when it ceased being a rental property and instead provided accommodation for the Children and Youth Minister. 5 Canterbury Drive became a rental property in August 2023. Accordingly, it was transferred from Freehold Land and Buildings (valued in the accounts at the 2009 cost of £176,478) to Investments at an open-market revaluation of £300,000, an increase of £123,522 on the 2009 cost. ## **Outturn for 2023** The net result for the year was a deficit of expenditure over income of £23,353, funded from parish cash reserves. The gain from the revaluation of 5 Canterbury Drive gave an increase in funds of £123,522, bringing the total funds balance at the end of the year to £1,864,621. This figure includes Restricted Funds of £21,374 which the PCC may spend only on the specific objectives for which they were given. Further details on Restricted Funds are given in note 14 of the annual accounts. Endowment Funds currently stand at £62,500, being money received which is invested and the interest used for the upkeep of All Saints' Churchyard. Endowment Funds are on deposit with the Central Board of Finance of the Church of England. ## **Reserves Policy** It is PCC policy to maintain a balance on unrestricted funds which equates to at least six months unrestricted budgeted payments. At 31 December 2023 this was equivalent to some £202,000 for the first six months of 2024. It is held to smooth out fluctuations in cash flow, to provide a buffer against unexpected loss of income and meet unexpected major expenditure so that we can fulfil our responsibilities for others, including employees. The cash balance held on unrestricted funds at the year end, with recognition of the outstanding amounts payable to and by the PCC, was some £318,000 which more than adequately meets this target. ## **Approved by the Parochial Church Council on 1 May 2024 and signed on its behalf by Revd. Peter Toller (PCC Chairman).** Revd. Peter Toller Dated **10** THE PARISH OF DIBDEN St Andrews and All Saints, Churches Charity Registration No. 1131535 Annual Accounts of the Parochial Church Council of the Ecclesiastical Parish of Dibden for the year ended 31st December 2023 DIBDEN PAROCHIAL CHURCH COUNCIL Statement of FinancTal Act￿ltIeS for th• year ended 31 December 2023 Total Funds 2023 Total Fund$ 2022 Funds Fund Funds Income and endowments from: Donations and legacies Charitable activities Investments 249.809 n.057 17,820 29.955 279,764 73.057 20.211 258,315 65.(￿8 10,636 2,391 Total 340,687 29,955 2.391 373,032 334,019 1.11679955 Expenditur• on.. Charitable Activittes 0th4r 319,841 40.599 2,391 362,830 33.555 302,426 30.731 Total 353.3 40,599 2,391 3￿,385 333,157 Net incryne tthe Ir￿Se on f￿1 assets (12.71Y3) (10.644) 123.3531 Net increase fix￿1 asset values 9. 10 123.522 123,522 70,¢X)O 110.813 110.644} 100.169 70.861 Transfer bets￿rE funds Net movement in fimds 110.813 (10.644) 1(XJ.169 70,881 Total fvrKls brought for￿rd 1.669.934 32,018 1.764,452 1,693,59) Total funds carr1￿ fon¥ard 13 1.780.747 21,374 62,5 1.864,621 1.764,452 The statement of financial actiwtw includes all gains and losses recognised in the year. JI incoming rnsources and reswrces expended derib* from continuing activit￿. Thè noles on pages 3 to 7 fom) part ofthese ￿c0th￿. Registered Ctiatity 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL Balaft￿ Sheol as at 31 Decembor 2023 2023 2022 Flxed Assets Tangible assets Investrnents 1.1G3.387 943,482 to 1,463.387 1.343,482 Current As¥ets Debtors Short temi dep05ts Cash at bank and in hand 11 20,430 188.783 252.789 9.350 188,783 273,951 462,W2 472.085 Cr•dhors: amounts falling du• within one year 12 eK>.769 51,115 Net CuTrentAssets 401,233 420.970 Total Assets less current liabiliti•s 1,864,621 1,764,452 Endowment fvnds 2,500 Restricted funds 14 21.374 32.018 Unrestrlcted funds 1.780.747 1,869.934 1,864,621 1,764,452 Approved the Parochial Church Cour￿1 18 Marth 2024 sKJned ￿ ils behalf ty.. The Revd Peter Toler {PCC Chairman) The Revd. Pder Tom The r¥Jtes on pages 3 to 7 f(Mm part 0f￿e awjunts. Registered Charity 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL Notès to the financial Statements forthg y•arended 31 De¢￿b•r 2023 1. Accounting policies The PCC is a public benefit entity within the meaning of FRS102. The finanual statements have been prepared under the Charitiès Act 2011 and in ar£otdance wth the Church Accountrng Regulations 2006 gtsveming the individual accounts of PCCS and wih the RegulatwJns ￿ue and fair provision": and under FRS102120161 as the applicable atwunling slandards 8rtd the 2016 version of the Statement of rery)rnm8n￿d Practice. A[￿Ounting and Reporting by Charilies {S0RP{FRs1￿2)1. The fThnGKqI statements have been prepar&J under the hislorul cost I￿nVentiOn except for the valuation of investment assets are slK)vm at fair value. The finanoal statements indude all transath"ons, assets and liabilities for wh￿h the PCC is iesponsible by law. They do not indude the accounts of thuich groups thaf owè their main affiliation to arN)thw boty those that ace wifomal 931h￿ingS of chwth rr*mb8rs. Funds un￿$tr￿￿ted Funds are general fvnds ofthe PCC that are not subj.ect to any restridK)ns regardir*J their use and are avdilable for applicab.on on the general purposes of the PCC. induding amounts desKJnate(I by thè PCC for fixert assets for its own u5¢ ahd Funds desgnated f(x a parb¢u￿r purpose by the PCC. Restricted Funds represent donations, grants and other income r￿￿1 for a speufic obiecttvè or invited by the PCC foT a specttic objedive. The Funds may onty be expernled on the specific objective for whith they were gNen. Any balance remain¥￿ unspent at the end of ea¢h YEW must be camed foThYard as a balance on that fvnd. Endowment Funds are fijnds, the capital ofwhth musl be rnaintained as detemiined by the temis ofthe Fvnd., only income arising from investment of the endowment 4hsed either as festricted or unrestricted funds depending on the purpose for vthich the endobvrnent 4Yas estab￿hed. Incomo Planned giving. cdlp¢bons aftd donatw)ns are recogn￿1 *then received. Tax refunds are recognised when the incoming resource to they reLite is recewed_ Grants, induding goyemment grants, and legaoes to the PCC 3re accounted for when the PCC is nolified of rts legal enlillement and the amount due. Grants subject to pre- Condrt￿fiS for entitlement wh￿h have not been met at the ye8r end are I￿luded deferred income to be carried forward to the fo￿O￿n9 year. l in(x)me is accounted for gross except rental income %thtch is accounled for net of fees and maintenance expenses and recognised in the period to which it rdates. Interest is ac￿nted forwhen fèceivat4e. Expenditure Expenditure is indtxled on the accruab b85is. Lkqbltbes a￿ recognised as soon as the￿ k% a *al or constructive obligat￿n wmrnitting the chanty to pay oul resources. Grants and donatMs are a￿OUnted for when payab￿. Wheie the PCC has agreed in prinuple during the year to make gr8nl$ up to a swrfied total, subjeca only to the ascwtainrnent of the years resLth. and such grants are subsequentty coTrfirned and patd. they are provKled for in these a￿OuThts as an operational (though not a ￿gar) liabilty and are Shown in eredrtors in the BalaFKe Sheet The Ctsmn￿n Missh)n Fund is aco)unled for when payable. Fixed As$ets Consecrated and bene}Ft￿p￿ In so far as Conse￿ated 8tKI benefts property of any kind is exduded from the statutory definttson of'charitl by Section 1091211818rKI Ic} of the chanb.es Act 2011 such assels awe not raprtafised in the financjal 5tstements. Aloveable church fumlshings No value is placed on Mova￿ ethurch fumishings held by the thUrd￿￿Tder￿ on speual trust for the PCC which require a 18¢ufty for disposal since the PCC considers thi5 to be aFL Inalienab￿ property. All expenditure incurred during the year on conseciated or benefice buildings and movable churth fumtshirigs. vthether for rna1nten8r￿ or improvement. is written off as expendrture in the SOFA and separatety di5(*)sed. T&ngiblE fixed assets foruse by charity These are capttalised If they can be used for rr4xe than year and cost èt least £1.OfJ). They s￿ valued at cost or else. for gfft-in-kind. at a reasonable est•naie of their open rnarket value on receipt. Depre￿ation is calcuSated lo write off Ihe caprtaltsed cost ol fixed assets less theii antsc4pated residual fair value Over thetr estimated useful as folovjg". Equ4pm8nt- 3 ￿r5 Registered Charity 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL No depreciation is Pfovided on freehold land and buldings as Ihe currenlty eslYn3ted residu81 value of the properties is not less Ihars Iheir carryin9 value and Ihe ￿mainIng useful life of these assets ojrrenlly exceeds 50 years. $0 that any dep￿lation charges vKJuld be immateriaL An impairmènt review is carried ¢xJl at each year end 8nd any regjltanl Klentif*d is induded in expenditure for the year. Investments are property 15 I￿8￿ at fair takirg into a￿O￿nI kxal Estate Agenl ¥aluab"ons. Changes in fair value are re￿nISed in the Statemenl of Finanoal A¢lNitse5. Totsl Funds 2023 Total Funds 2022 2. Donatlons and legacios Unrestricted Restricted Endowment Funds Funds Funds Planned GNiThJ'. Grft Aid donati￿8 Grft Aid Other planned giviThJ Collections DonationslAppeals Legaues Government & other giants Sundry I￿orne 122,614 32,825 122,614 123,983 37,292 32,324 8.093 35.932 10.500 5,406 4.785 258,315 2.173 29.9B2 1.183 6.016 29,351 2.916 249,809 2,916 279,764 29.955 3. Charltable activities Wedding & fijneral fees st Andrév/s Centre letting$12022 restated) Magazine sales and 8dvetb.sing Outreach Coffee Hwse 19.979 19.979 ,852 1,435 792 21,531 40,572 1,414 31 1,519 65,067 792 n.057 73,057 In￿m? from Inv•stments Interesl 8,070 9,750 17.820 2.391 10.461 9.750 20,211 1,430 9,206 10.636 Rent 2.391 . Expenditure on Charitabl• A¢tNIti M¢nistry'. Diocesan Common Mission FuThJ Assooate Ministers INote 151 Wethjings, funerals & buri* Yoth, children and sthools work Youth and children, V￿rk salaries Church ytilities Maintenance of buikkngs Maintenance of (*urchyard St Andrev/s Centre maintenance Sl Andievls Centre salaries St Andrev/s Centre ulillties St Andrews Centre olher costs Educational media arKI training Depreoation on Church Equipment Stsund system upgrades Outreach & PastOFal eaie Chafitable giviro- insbtub.ons (Note 61 CharitatrAe giving- ifKINiduals {Note n Sundries 79,128 32.970 10.292 79.128 33,508 10,292 5.180 24,649 10.125 104.755 2.818 10,280 21,212 12,500 3,204 274 3,617 323 2,741 28, 3,200 101,414 39,149 10,608 3,￿9 2,760 11,582 45,031 4,895 10,273 19,684 11,489 1.915 273 1.471 6,018 2.662 23,219 5.180 3,310 21.339 10.125 89,709 428 10280 21,212 12. 15.046 2.391 274 3,OTT 323 1.155 20.329 8.339 3.2(M) 6,051 31Y2,426 319.841 2,391 362.830 RegiSte￿d Charity 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL Totsl Funds 2023 Total Funds 2022 Fund Funds Funds 8. Charitablo glving - institutions C of E Evangelical Counul ICEEC) Churth Pastoral Ahl Society (CPAS) Hq)e Gardens, Indi Kigali Dioceselmaranwndo Parish. Rw*k*" Mission to SeafafWS Iukraine) Operation Mobilisatitsn (Frosts) Prar£in Hand$ IChrisb"8n Pvppet M•iistyl Royal British Legion Poppy Ap￿ Samaritan's PurselChristrrHs Chibj Tearfund The Crossings Watershle Food Bank 1,020 6.120 2.040 2,116 1,051 4,080 1,020 159 128 1,330 5.WJ7 5,SY)7 2.619 3,938 254 850 3,541 7,479 28,668 320 4.258 20.329 3.221 3.221 8.339 4.156 23.219 7. Charltablg giving - individu•l$ Hope Gardens 2024 visrt team grarrts Disuetionary lund paymerTrts 1,2(N) 3.2 3,200 1,400 8. Other expenditur• Administrative staff costs Prinb"ng and stats'onery Insurance Telephone and broadband 21.934 3.592 2,783 2.011 21,934 3.592 2,783 2.011 832 1.140 721 542 33.555 20.823 2,737 2.656 1.485 1,229 1,140 Profeswon81 f88s Bank charges Payroll expenses (Note 17) 1.140 721 542 33.555 30.731 9. Tangible assgts Freehold land Church and buildings equipment equtfftnt Totsl Cost At 1 January 2023 NetAdditions At 31 Decemtw 2023 934,370 223,522 1,157.892 74,520 1,014.733 223,522 1.238,255 74,520 5,843 Depreaation At 1 January 2023 Charge lor year At 31 December 2023 5,843 71.251 3.617 74,868 3.617 Net Book v8lue Al 31 Oecernber 2023 At 31 Oecernb¢r 2022 1 1578¥2 1 163 387 Freehold land and buildirvJs at 31 December 2023 (xjmprise 2 CoTs8ir Drrve, Dibden at £4CX).IXJO and St. Andr*s Centre at cost. During the yèar 2 Corsair Drive was alded when Tt was transferred from InvestsnentS. 5 Canterbury Drive. valued at 1 January at its original (x)st of £176,478, Wd¥ transferred to Inves1merts {Note 16). These transfers resLthd in net &Jd1K￿5 of £223,522. The value of the churthes and their rA)ntents is not reflected in these finanual statemerrts. The coDtent$ aTè lis*ed in the thufch terrier. whith is avaiLgble on reuuest Registered Charity 1131515 DIBDEN PAROCHIAL CHURCH COUNCIL 9. Tangibl¢ assets (continu￿} 2023 2022 The insured values of the churches as at 31 D￿QberWere. SL Andr*s Church and CeFrtre induthj contw All Sait)ts' Church contents 9.980.LKK) 6.650.tXK) 5.910,( 5.910,0 2023 2022 10. Invostsnonts (see Noto 161 Investment PToperty12 Corsair Drive unffi Augusl 20231 Investment property15 Canterbury Drive from August 2023) 11. Dgbtors Income tsx rwverable Church Hall hirers prepaym￿ and other debtors 2.811 6.220 {2022 corrected) 192 9,621 20.430 12. Creditors: amounts falling due wlthin one year Trade creditors Taxes and swal s￿lIty ¢x)sts Accruals arxl deferred income 5,144 10.589 597 39,929 51.115 60,769 13. Anatysis of Net Assets by Fund Total Funds FurKIs Funds Funds Fued Assets Curient Assets Cfeditors 1,462.715 378,801 {60,769 1.780.747 6T2 20.701 1,463,387 462,002 (60.7691 1,864,621 62,9 21.374 62.SIKJ Th8 Endowment F¢Jnd is money rece￿￿. the capital of whth is iwested and the urterest used for the bènefft ofm Saints, Churchy8td. 14. Summary of restrlcted fvnd movements Balance at Incoming Re50urc•s 1 Jan 2023 Resources Expended 31 Dec 2023 Children and Yryjth Work Watertight prOj￿t and M Saints, Rwand8 Fund Discretionary Fund Gtft Day 2022- Chapd & Prayet Garden projects Grfi Day 2022- Sour¥J system equipment Gtft Day 2023- The Crossings & Foodbank Grfl Day 2023- Rwanda & Hope Gardens wsits Hope Gardens I Saiftts, and Churchyard Collecbons on behalf of tharibes King ChaF1es coronation ¢yNnmunity evenl Wam) Space Asstht. mini51ertraining {Rwanda 2023 visrt) RwarKla {Feb. 20241 V55f( fund 4.371 4,033 4.387 8,2XS 5,514 4,073 4.118 2.188 1.371 (8.¥J)I 16.2211 (6501 {2,Crf)01 15.514} 13,4001 16,4411 112001 5.108 8,720 672 6.441 6,441 5.241 5.702 1.183 15.7021 (1,2461 {6(X)I {Y881 1538} 24 1.019 263 132 275 1,427 32.345 1,427 21.374 32,019 Registered Clwity 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL 15. Staff costs 2023 2022 Wages and salarie5 National Insurance Pension contribulK)n 172.5(H 135,2 1,575 8,C67 144,844 9.921 186,891 During thè yw the PCC emF4oy8d an Associate Minisler {Pasloral Carel, an Assoaate Minister (Outreach & Communtyl. 8 Children & Youlh C¢Trwdin*(￿, a Children and Youth Minister, Senior Administtator. A$si$t8nt Administrator, deaner, caretaker and evenw)g caretaker. A Sup￿￿90r, a chef and an a￿drt￿na1 nine employees were albcate(I to St. Andr*s Coffee House Ltd. The average nltmber of peorAe eFnpk)yed during the year was eighteen 12022.. fifteen). No employee vras paid ern￿￿￿ents In excess of £60.0170 dumg the yeai. The PCC made pension contributions into Ihe government P8n5K>n $ch￿e. NEST. for etgibk empkJyee$ at 1he optson of the employee and prOV￿ed ac￿n￿n0d8ts￿ for the AsscKiate mIn￿ter {Outreach & Ccanmunrtyl at 5 Canterbury Drive until August 2023 and for the ChikJTen and Youth Minister at 2 Cor58ir Dti¥e fmm Septembtsr 2023. Two reLqled parties to the PCC we remunet3ted in 21Y23.' one was paid £2.031.93 for part-time empbyment as carelaker and another É4.605.40 for part-time empb)yment in the Coffee H(￿se stsff team. 16. Investments 2 Corsaii Drive Yras trartsferred In￿ to Freew Land and Buibjings in Augu812023 when li ceased bgin9 a iental propety to provKle ac(x)mmodalson for the appotnted ChId￿n and Youth Minister. 5 Canterbury Drive became a ientsl property in August 2023. A￿[dingty, it vrds transferred frorn FreehokS Land and Buildings Ivalued at the 2C(19 cost of £176.4781 to Investmenls at an i)peTrmarkel re¥aknation of £3C¥3,OLKI, an increase of £123.522 on the 2Crf)9 cost. 17. Indepond•nt Examiner EWC Accountants receiv&J a fee of £1,140 (In¢￿ing VAT) in Ihe year, ￿lated to ils indeFendent examinat*)n of the financial statements for the year ended 31 Decemter 2W23. and £1,140 {including VATI has been accrued for the independent review of tt* fiRancial stslements ty EWC Acixjunlants. for the year ended 31 December 2023. Register￿ Chanty 1131535 INDEPETr4DENT EXAMINER'S REPORT TO THE EXECUTIVE COMMITTEE OF PARISH OF DIBDEN FOR THE YEAR ENDED 31 DECEMBER 2023 I report on the accounts of the charity for the year ended 31 tkcember 2023, which are set out on pages I to 7. ' Respective responsibilities of trustees and eiaminer As the charity's trLLStees, 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 carying out my examination. I have followed all the applicable Directions give by the Charity Commission under section 145(5)(b) of the Act. The charity's gross income exceeded £250,0(X) and I am qualified to undertake the ¢xamiThation by being a qualified member of the Association of Chartered Certified Accountsnts. Basis of independent examiner's report My examination was ca￿led out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consid¢ration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not pmvide all the evidence that would be required in an audiL and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement I have completed my examination. I confirn) that no Tnaterial matters have come to'my attention in connection with Ihe examination which gives me cause to believe that in. any material re$￿Cl. _ The accounting records were not kept in accordance with section 130 of the Charities The accounts did not accord with the accounting records. or The accounts did not comply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Aecounts and Reports) Regulations 2008 othe than any requirement that the accounts give a 'true and fair. view which is not a matter of considered as part of an independent examinations I have no concerns and have come across no other maiters in connections with the examination to which attention to should be drawT] in this report in order to enable a proper ' understanding of the accounts to be reached. Lee Edwards FCCA Chart¢red Certified Accountant l Floor Unit 2CA Deer Park Fann Industrlal Estate Knowle Lane Fair Oak Eastleigh SOS0 7DZ 27 March 2024 INDEPENDENT EXAMINER'S REPORT TO THE EXECUTIVE COMMITTEE OF PARISH OF DIBDEN FOR THE YEAR ENDED 31 DECEMBER 2023 I report on the accounts of the charity for the year ended 31 December 2023, which ar¢ set out on pages I to 7. Respective responsibilities of trustees and examiner As the Charity's tntstees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('Ihe Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my ¢xamination. I hale followed all the applicable Directions giv¢ by the Charity Commission under section 145(5Xb) of the Act. The charity's gross income exceeded £250,IK)O and l am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. Basis of independent examiner's report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be Tequired in an audiL and consequently I do not express an audit opinion on the view given by the accounls. IDdependent examiner's statement I have completed my examinalion. I confirni that no material matters have come to'my attention in connection with the examinaiion which gives me cause to beliei'e that in. any material respect.. - The accounting records were not kept in accordance with section 130 of the Chartties Act: or The accounts did not accord with the accounting records. or The accounts did not comply with the applicable requirements concerning the forn) and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 othe than any requirement that th¢ accounts give a 'true and fair. view which is not a matter of considered as part of an independent examinations I hav¢ no concerns and have come across no other matters in connections with the examination to which attention to should be draiAm in this report in Order to enable a proper understanding of the accounts to be reached. Lee Edwards FCCA Chartered Certified Accounthnt 1° Floor Unit 2CA Deer Park FanrA Industrial Estate . Knowle Lane Fair Oak Eastleigh S050 7DZ 27 March 2024