THE PARISH OF DIBDEN St. Andrew's and All Saints. Churches. Annual Report of the Parochial Church Council for the Year Ended 31st December 2024 Administrative Infomiation 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 Eng5and. The correspondence address is St Andrew's Centre, Beaulieu Road, Dibden Purlieu, Southampton, S045 4PT. The bankers are National Westminster Bank Plc. Southampton City Branch, 68 Above Bar Street, Southampton and CAF Bank Limited, Kings Hill, West Malling, Kent, ME19 4JQ. The Independent Examiners are EWC Accountants. 1st Floor, Unit 2CA, Deer Park Farm Industrial Estate, Fair Oak, Hampshire, S050 7DZ. 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: Jacqui Besley Adrian Pennells Mike Hutchinson 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 2024.. Michèle Ball (left April 2024) Phil Ball (left April 2024) Jacqui Besley Paul Carter Nicola Davies Mike Gibson lan Hannam (left July 20241 Mike Hutchinson Phil Long Anne Murphy Gerry Murphy Mike Needham Adrian Pennells Dave Snocken Regardt Willer Invited Persons Simon Davies (non-voting member) Ruth Delacour (non-voting member) 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. Andrews church is let to tenants by the diocese. The Parochial ChurGh 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 member5 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 commrttees, which meet as required between full PCC meetings, namely.- (a) (b) (c) (d) (e) In Igl Ihl standing Committee Finance Committee Fabric, Maintenance & Centre Committee Churchyard Committee Employment Committee Children and Youth Work Support Group IT & Communication Group Mechanix Project Group Coffee House Management Team (the CH is a separate trading company) Mission Partners Group Social & Outreach Group Safeguarding Team (k) 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. The Safeguarding Team ensures 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. Objectlves and actlvltles Dibden PCC has the responsibility of co-operating with the Rector Rev'd Peter Toller in promoting within the ecclesiastical parish the whose 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 Acts'on Plan are= To refocus our discipleship 2. To refresh our place of worship 3. To reimagine our styles of worship. Achievements and erformance Church Attendance At the end of 2024 the Electoral Roll stood at 233. We conducted 6 weddings 24 funerals including those at the crematorium 4 Christenings Januar The Coffee House started the year with a new colour scheme on the walls, thanks to some talented volunteer decorators We created a Family Area in church, with books and toys, to give a relaxed space for those with young children, whilst enabling them to remain engaged with the 10.30 service. Phil Ball was recommended for Pioneering Lay Ministry. The Frost family visited us with news of their missionary trip to the Philippines, where they will join the OM ship, Doulos Hope. Some members of the church family visited Hope Gardens in India. We said goodbye to Courtney, our Evening Caretaker. Februa A trip to Rwanda took place. The travellers included members of the church youth along with some older church family people. Monthly family picnics started (indoors in the colder months). A Quiz Night was held and attended by people from within and outside the church. This was a free event, with drinks and puddings provided. We advertised for an Operations Manager. March A display of people's 'Go-To' Bible verses was put up on the noticeboard in the inner foyer and was a Useful place to seek wisdom and guidance. We joined with Percy Hammond, as he celebrated his 100th birthday with a bring-and-share lunch. We had bumper week of welcoming people, with the Coffee House serving a record 670 customers and a total of 2000+ people coming through the Centre doorsl News was also received from Hope Gardens, that the paddyfield we had helped to fund had produced its biggest-ever cropl We welcomed Rebecca as our new Evening Caretaker. The Easter Gift Day raised £15.600 which will go towards Phase 2 of Project Refresh. This will focus on improving the frontage, office and windows on the south face of St Andrew's. Bird boxes were installed at All Saints, churchyard. to be monitored as part of a project by the British Trust for Ornithology Home communion visits restarted with several volunteers going out monthly with clergy to take communion to those unable to make it to church. Ann Turner & Friends PLÉt on a wonderful concert and raised over £800 for Hope Gardens. Ishmael visited us and performed a testimony concert. where he talked about his journey with God through cancer Baptisms were held in Winchester Prison for young men from the Waterside. Ma We had a Prayer and Vision morning, which was very well-attended by the church family and generated some great ideas and suggestions for our plans going forward. New Forest Brass Band performed a concert in the church and raised money for Hope Gardens. The Thy Kingdom Come initiative, ahead of Pentecost. saw the House of Prayer set up a series of 'prayer stations, In the chapel, where people were invited to pray more creatively. June Rev lan McGill was ordained to priesthood at Winchester Cathedral in a wonderfully uplifting service, followed by photos in the grounds afterwards. Lots of church family members were able to attend and join the celebration. We commemorated the 801h anniversary of D-Day with a display of memorabilia in the foyer. Baptisms were held in the sea at Calshot, with many coming along to witness and celebrate and enjoying the refreshments served in the sunshine! Nicky Long was the successful candidate and joined us as our Operations Manager. A cookery course run by volunteers for the parentslcarers who attend Dibden Minis, teaching them valuable skills not only in cookery, but also budgeting and meal planning. Jul We hosted a Hustings for the New Forest East constituency candidates in advance of the General Election. It was live-streamed, but also well-attended by people from the community. Students from Noadswood School were once again welcomed to join us for work experience in the office and the Coffee House and enjoyed their time with us. Our young people took to the seas for a Sailing weekend at Hayling Island. A youth revival event, run by Dunamis, took place at st Andrews. We held our 10.30 service in the front church car park. It was an incredible time of witness and lots of passers-by stopped to see what was going on. Several neighbours from across the road, watched from their open windows. We were able to fund the construction of driveways for churches in Rwanda, enabling them to comply with new government legislation. Deep Sea Divers Holiday Club was held over 3 days and enjoyed by over 30 children. We said goodbye to Sarah in the Coffee House, but welcomed Mer￿deS in her place. Se tember The autumn term saw the start of a new Mechanix course for young people Love your Churchyard week, saw two weekends of work parties, tidying up the outside spaces at All Saints,. We held a guest supper, with many enjoying the food and the inspiring talk given by David Lewis. Kintsugi Hope and Alpha courses started, with the latter being a joint venture with other Waterside churches. We advertised for a Youth and Worship Intern. October Our Harvest service included a generous collection of food which was distributed to the Waterside Food Bank and SCM Basics Bank. Isaac Ashley was appointed as our Youth and Worship Intem A commissioning service was held at Winchester Cathedral within which Phil Ball was licenced as a LLW and James Willett was commissioned having completed his BCM. The Soci21 Committee put on a Line Dancing Evening, with a professional caller and a wonderful ploughman's supper. The hall was packed with all ages of people from within and outside the church family and great fun was had by all. The works on the Prayer Garden were completed. We held a Light Party for primary school children as an alternative to Hallowe'en. Later in the day a time of prayer for children on the Waterside and beyond was held in the House of Prayer. November Services of Remembrance were held in both churches and at the Hythe War Memorial Hospital. We acted as a collection point for the Operation Christmas Child Shoebox Appeal and more than 160 shoeboxes were brought in for needy children, rnany of whom live in war-tom areas. The Christmas Bazaar was held 2nd proved very popular with the local community There were Sots of stalls with a variety of crafts and goods and a wood-turning demonstration by Mike Hutchinson. A total of £655 was raised for the Rwanda fund. We said goodbye to Ellie, our Coffee House chef. December A fantastic advent calendar was created on the inner foyer notice board and groups who use the centre were invited to 'open' it each day. The Coffee House devised special Christmas menus and took bookings for a 3 course Christmas lunch over the last few weeks of the year. We also welcomed our new chef, Adam. Many toys and gifts were donated to SCRATCH for needy families in the Southampton area for Toy Sunday The new Bishop of Southampton, Rhiannon King joined us to perform our Confirmation service and stayed for lunch afte￿ardS with the PCC. We lost water in the local area and this resulted in the Coffee House being closed. It also meant that Carols in the Car Park had to be cancelled, which was very sad. However, the water was back on in time for the Children's Christmas Praise, which this year took the form of a Pop-up Nativity service, where the whole church joined in with the dressing up. Em lo ee5 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 lan McGill is our Associate Minister and Curate (Pastoral & Older People} James Willett is our Youth Minister Isaac Ashley joined as our Youth and Worship Intern in October Centre Staff Michael Ford is our Senior Administrator (full-time) Simon Davies is our Caretaker {part-time) Sally Lewis is our Cleaner (part-time} Rebecca Hall-Patch started as our Evening Caretaker (part-timel in March, taking over from Courtney Wilson, who left in January Nicky Long started as our Operations Manager in June. Coffee House Tina Brearley is our Coffee House Manager Lyn Mccaffrey is an as51slant (part-time) Ellie Gibbs was our Chef, but left in November Sarah Sellen was an assistant Ipart-time} but left in Augusl Julie Perry works as an assistant (part-time) Sam Higgins joined us In September as an assistant, but left in October Adam Bocock started as our chef in December Mercedes Stokes started as an assistant in August The Coffee House has also employed the following zero-hours contractors.. Belinda Carter Katherine Connor Connie Delacour Ruth Delacour Tina James Olivia Kemp Freya Smith Megan Jones Sally Stagg Volunteers PCC.. 16 Non-PCC Subgroup members. 31 CAMEO". 11 Care Home Services.. 9 Catering.. 8 Children & Youth- 31 Churchyard.. 11 Coffee House.. 18 Flowers: 22 GardeninglGrass Cutting.. 10 Home Communion.. 8 Intercessors: 11 Mechanix" 18 Mid-week Communion: 6 Musicians- 31 Prayer Ministry Team.. 14 Readers,. 37 Refreshments: 65 Sides people.. 26 (for 9am and 10.30am services) Sound & Visuals.. 7 Welcome Team.. 8 Total-. 398 (with some repeats) En in with the communi The following events have taken place during the year: 10.30am Service from St Andrew's streamed Sive Living with Loss, monthly bereavement support group CAMEO lunches held monthly Quieter mid-week communion service held each month Fruil and Veg stall continued at StAndrew's (Wed-Fri) Songs of Praise held monthly atAII Saints, during the lighter months Kintsugi Hope courses were run A Quiz Night was held Services in local Care Homes and centres are held regularly Contemporary service, Refuelled. held monthly Home Communion vi51ts restarted Winchester Prison baptisms conducted Volunteers ran a cookery course for the parentslcarers who attend Dibden Minis A public Hustings was held prior to the General Election for New Forest East candidates A Youth Revival event with Dunamis wa5 held Work Experience placements provided in the office and Coffee House Our 10.30 service was held in the front car park for all to see and join in Holiday club was run for children in school years R to 5. Guest supper held Alpha Course in the autumn Mechanix course Sept-Dec Annual Memorial service held for people to remember loved ones who have died Harvest Festival provided food for local foodbanks Visits from local schools throughout the Autumn term We held a Christmas Bazaar Toy Sunday supporting Southampton City Mission Shoe Boxes for Samaritan's Purse Wreath-making event Plans for the future There are 2 major projects in hand.. Undertake major work on the roof and exterior of St Andrew's Church in Phase 2 of Project Refresh Improve drainage of the churchyard atAII Saints. Financial Review 2024 The total income of the parish in 2024 was £346,236, a decrease of 7.2 % on 2023 (£373,032) when the parish benefited from 2 bequest of £50,000. The sources of income are shown in the chart below, followed by a summary of some of the main details. Income £346,236 Planned giving Hall lettings £51.110 Collections & donation5 £46212 Gift Aid tax refund £36,211 Weddlng & funeral fees •11•• £24,779 Interest 11• £14.074 • 2024 2023 Rents Icanterbury Drive) ￿ £11,8118 Other income IP £8,135 Grants £0 Income- summary Planned Giving by church members provided some 440/0 of the income for the year; the total amount received in this regular way, £150,647, showed a small decrease of-1.4 % from 2023. This continued a year-on-year downward trend since 2021. Hire charges for Hall Lettings {£51,110) were the next largest source of income and were slightly higher (pSus 1./01 than in 2023. The St Andrew's Church Centre provides affordable venue hire for a wide range of local community groups and activities. These include the Orchard pre-school five days a week, several exercise and dance classes for both adults and children, University of the Third Age IU3A), choirs, hobby clubs, slimming groups and some NHS primary healthcare and local authority services altogether serving to promote well-being in the local community. Collections and donations {£46,212) increased markedly by over 28% from the previous the year. £25,548 of these donations were designated to specific purposes in the parish or for the support of local and overseas charities. These include church members, generous response to the Easter Gift Day which, after the Gift Aid tax rebate was added in, raised £16,746 towards the cost of phase of the St Andrew's church parapet, entran￿ and window repairs. Gift Aid tax refunds provided an important source of income and, with some large individual donations eligible for a tax refund, increased by 3.5'/0 year on year. Fee5 for Weddings and Funerals were some 240/0 greater than the previous year. These are mostly onducted by our clergy, serving families at important times. Statutory Church of England fees make up a large part of this income with a proportion of these remitted to the diocese. We benefited from the prevailing high interest rates on our cash reserves held in Church of England Central Board of Finance deposit funds and in an interest-bearing savings account. Together these paid interest of £14,074 in 2024 (2023.. £10,461). We anticipate that this source of income will reduce in 2025 with the forecast fall in the Bank Rate. The house at 5 Canterbury Drive was not needed to provide staff accommodation in 2024 and was let throughout the year, providing a net income of £11,808 after deduction of insurance, maintenance and repair costs from the rental received. It is currently shown as an investment on the Balance Sheet, with a valuation of £300,000. Other income includes £2,347 from solar panel electricity generation, £2.578 from an insurance claim on the theft of the gates to All Saints, church car park and £1,400 of sales and advertising revenue from the parish magazine, News Extra. Lesser amounts were received as contributions towards the costs of the parish's social and community events, photocopying for hall hirers, and small commissions on the sales of local artists, work displayed in the Coffee House café. The parish received no external grants in 2024 (2023.. £3,264). Expenditure- summary The total expenditure of the parish in 2024 was £392,951, 10/0 less than in 2023 (£396,385). breakdown is shown in the chart below, followed by a summary of the expenditure under the larger headings. Expenditure £392.951 Dlocesan parlsh share Repairs & maintenance ￿ £55567 Adminlstratlve costs £47.171 Charitable giving £36,509 Ministry & pastoral care ?￿?.._&4642 Bulldlngs runnlng costs £33012 Chlldren & youth ￿ £30,254 utilities ￿ £25,443 Equlpment & technology * £9,064 Other w £6,301 All Salnts, churchyard P £4,231 £109,958 2024 2023 The amount shown under Diocesan Parish Share in the chart accounted for some 28°/o of expenditure. The total of £109,958 was split between payments to the Diocese of Winchester Common Mission Fund {CMF> and payments to the Church of England Evangelical Council's Ephesian Fund, as follows.. Diocese of Winchester ICMFI £64,742 Ephesian Fund ICMF retained in 2023) £19,782 Ephesian Fund (2024) £25,434 Around 70 % of the CMF goes to pay for the training, stipends, pension contributions and housing of the clergy, including our own rector, with the rest supporting diocesan ministry and wider church administration. In 2023, the PCC resolved to reduce our monthly contribution by 30 %, to reflect the allocation to parish ministry, and this was put into effect from May 2023. In 2024 the PCC resolved to contribute the withheld amounts to the Ephesian Fund to be directed to parishes in Winchester diocese with an orthodox evangelical position. Repairs and Maintenance expenditure includes £11,940 for final bills on the St Andrew's chapel and phase-one parapet repairs,. £11,342 to complete the Prayer Garden project,. and £16,670 for planning and design work to make a start on phase of St Andrew's parapet and entrance repairs. The rest of the expenditure was for general upkeep of the fabric of the two churches, the St Andrew's centre, the Coffee House and the accommodation that the parish provides for the Children and Youth Minister at 2 Corsair Drive. 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. Higher costs in 2024 than in 2023 reflect the employment of an operations manager from June 2024. Charitable Giving is made up of a tithe (one-tenth) of the monies freely given to the parish (£20,353) 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. Donations to Rwanda comprised gifts taken out on the visit in February, including musical instruments, and a grant towards paving pathways and car parks at Maranyundo and Nyamata churches. required to meet Rwandan government regulations. Expenditure on Ministry and Pastoral Care was less than in 2023 when for part of that year we employed two associate ministers. In 2024 it comprised the salary of the one associate minister and costs associated with weddings and funerals which are all recovered through the fees included in income. Also included are the costs of evening courses, Kintsugi, to promote mental well-being and Alpha, for those interested in finding out about Christian faith. Building Running Costs expenditure paid for the cleaning, caretaking and administration of the St Andrew's church and centre. The higher Gost in 2024 reflects increased administration. Rooms are used every day of the week. As well as the community use reported in the income summary above, the church makes great use of the facilities. We are active in running clubs for children and young people on Sundays and mid-week as well as summer holiday activities for local children. In 2024 we again ran the Mechanix project to help teenage girls and boys who find formal education challenging grow workplace skills and confidence to equip them for the future, based around the renovation of a classic car. The monthly lunch club, Cameo. continued for some forty elderfy people. Children and Youth costs of £30,254 show a small increase from last year {2023.' £29,828), with the appointment of an intern from September. Expenses of £1,033 associated with the Mechanix course are included in this figure, and these were paid for out of deferred income from grants set aside for the Mechanix project,. funds of £5,045 are carried forward for projects in 2025 and beyond. Utilities, costs for heating, power, water bills and waste collection were 12 /0 higher than in 2023. In that year we benefited from refunds of VAT and the Climate Change Levy on our energy bills which, as a charity, we should not have been paying for several years previous. Outturn for 2024 The net financial result for the year was a deficit of expenditure over income of £46.715 funded from Parish reserves. This reduced the net current assets which stood at £356,034 at the end of the year 12023: £401,234) This figure includes Restricted Funds of £16.575, which the PCC may spend only on the specific objectives for which they were given. and Endowment Funds, the capital of which we may not draw upon. Further detai15 on Restricted Funds are given in note 14 of the annual accounts. Endowment Funds currently stand at £62,500 and are held on deposit with the Central Board of Finance of the Church of England., the interest payments from the fund are used for the upkeep of All Saints, ChurGhyard. Reserves Policy It is PCC policy to maintain a balance on unrestricted funds which equates to at least six months unrestricted budgeted payments. This will be equivalent to some £239.000 for the first six months of 2025. It is held to smooth out fluctuations in cash flow, to provide a buffer against unexpected loss of income and meet unforeseen major expenditure 50 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 £277,000 which meets this target. All figures in this report and in the financial statements of the annual accounts are shown to the nearest whole number of pounds. This may result in apparent discrepancie5 in totals where total figures reflect the sum of unrounded figures. Approved by the Parochial Church Council on 17th March 2025 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 2024 DIBDEN PAROCHIAL CHURCH COUNCIL statement of Financial Activities for the year ended 31 December 2024 Total Funds 2024 Total Funds 2023 Unrestricted Funds Restricted Funds Endowment Funds Notes Income and endowments from: Donations and legacies Charitable activities Investments 211.341 77,469 22,628 31,544 242,885 77,469 25,882 279,764 73,057 20,211 3,254 Total 311.438 31,544 3,254 346,236 373,032 Expenditure on., Charitable Activities Other 303.893 49.462 36.342 3,254 343,489 49,482 3S2,830 33,555 Total 353,355 36.342 3,254 392,951 396,385 Net income before gains on inveslmenls (41,916) (4,798) 146,715) 123,3531 Nel gains on investments 10 123,522 (41,916) 14,7981 (46,715} 100,169 Transfer between funds Net movement in funds (41,916) {4,798) 146,715) 100,169 Total funds brought forward 1,780.747 21,374 62,500 1,864.621 1,764,452 Total funds carried forward 13 1,738.831 16,575 62,500 1,817,906 1,864,621 The statement of flnanclal actlvitles includes all gains and losses recognised in the year. All Incomlng resourGes and resources expended derive from continuing activities. The notes on pages 3 to 7 form part ofthese accounts. Registered Charity 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL Balance Sheet as at 31 December 2024 2024 2023 Notes £ Fixed Assets Tangible assets Investments 1.161,872 300,000 1,163,387 300,000 10 1.461,872 1,463,387 Current Assets Debtors Short term deposits Cash al bank and in hand 11 7,796 188.783 200.624 20,430 188,783 252,789 397,203 462,002 Creditors: amounts falllng due wlthln one year 12 41,169 60,769 Net Current Assets 356,034 401,234 Total Assets less current Ilabllltles 1,817.906 1,664,621 Endowment funds 62,500 62,500 Restrlcted funds 14 16,575 21,374 Unrestrlcted tunds 1,738,831 1,780,747 1,817,906 1,864,621 Approved by the Parochial Church Council on 17 March 2025 and signed on its behalf by.. The Revd. Peter Toller (PCC Chairman) The Revd. Peter Toller The notes on pages 3 to 7 form part of these accounts. Registered Charity 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL Notes to the financial statements for the year ended 31 December 2024 1. Accounting policie5 The PCC Is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCS and with the Regulations 'lrue and lair provision" and under FRS10212016) as the applicable accounlir)g standards and the 2016 version of the Statement of recommended Practi￿, Accounting and Reporting by Charities ISORPIFRS102)). The financial statements have been prepared under the historical cost convention except for the v31uation of investment assets which are shown at fair value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible by law. They do not include the accounts of chLJrch groups knat owe their main affiliatiorT to another body not those that are informal gatherings of church mernbers. Funds Unrestricted Funds are general funds of the PCC that are not subject to any restrictions regarding their use and are available for applic81ion on the general purposes Df the PCC. including amounts designated by the PCC for fixèd assets for its own use and Funds designated for a particular purpose by the PCC. Restricted Funds represent donations, grants and other income received for a specific objecb've Of invited by the PCC for a specific objective. The Funds may only be expended on the specific objective for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. Sndowmenl Funds are funds, the capital of which must be maintained as determined by the terms of the Fund-, only income arising from investment of the endowment maybe used either as restricteol or unreslriGted funds depending on the purpose for which the endowment was established. Incom8 Planned giving, collections and donations are re¢ognised when received. Tax refunds are recognised when the ir)coming resource lo which Ihey relate is re￿ived. Grants, including government grants, and legacies lo the PCC are accounted for when the PCC is nO￿.fIed of its legal entitlement and the amount due. Grants subject lo pre- conditions for enlillemenl which have not been mel at the year end are included in deferred income to be Carried forward to the following year. All income is accounted for gros5 except rental income which is accounted for net of fees and mainlenan¢e expenses and recognised in the period to which it relates. Interesl is accounted for when receivable. Expenditure Expenditure is included on the accruals basis. Liabilities are recognised as soon as there is g leg81 or construcl've obligation comrnitting the charity to pay out resources. Grants and donations are accounted for when payable. Ilvhere the PCC has agreed in principle during the year to make grants up to a specified total, subject only to the ascertainment of the yearfs resLJIt, and such grants are subsequently confirmed and paid, they are provided for in these accounts as an operational (though not a legall liability and are shown in creditors in the Balan￿ Sheet. The DioTrsan Common Mission Fund is accounted for when payable. Fixed Assets ConspGrated and beneficed property In so far as consecrated and benefice propety of any kind is excluded from the statutory definition ol 'charity' by Section 109{2llal and Ic) of the Charilies Act 2011 such assets are not capitalised in the financial stalemenl5. Moveable church furnishings No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC which require a faculty for dispos81 since the PCC Considers this lo be an inalienabl8 property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings. whether for maintenance or improvement. is written off as expenditUTe in the SOFA and separately disclosed. Tangibl& fixed assets for use by charity These are capitalised if they can be used for more than one year and cost at least £1.OOD. They are valued at cost or else, for gift-in-kind, al a reasonable estimate of Iheir open market value on receipt. Depreciation is calculated to write off the capitalised cost of fixed assets less their anlicipated residual fair value over their estimated useful lives as follows." Equipment- 3 years All figures in the statements are shown to the nearest whole number of pounds. This may result In apparent discrepancies in totals where total figures reflect Ihe sum of unrouncled figures. Registered Charity 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL No depreciation is provided on freehold land and buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial. Inveslments are property which is included at fair value taking into account lo￿1 Estate Agent valuatiDn5. Changes in fair value are recognised in the Slatemenl of Financial Activities. Total Funds 2024 Total Funds 2023 2. DonatSons and legacies Unrestricted Funds Restricted Endowment Funds Funds Planned Giving.. Gift Aid donations Gift Aid Other planned giving Colle¢tlons DonalionslAppeals Legacies Government & other grants Sundry income 120.033 33,438 30.614 4.008 15.432 1,261 120,033 36,211 30,614 5,231 40,981 3,261 122,614 34,998 29,982 6,638 29.351 50.000 3,264 2,916 2.773 1,223 25,548 2,000 6,555 6,555 211.341 31,544 242,885 279,764 3. Charitable activities Wedding & funeral fees Sl Andrew's Centre lettings Magazine sales and advertising Outreach 24,779 51,110 1,400 180 77.469 24,779 51,110 1,400 180 77,489 19,979 50,852 2,435 792 73,057 4. Income from Investments Interest Rent 10,820 11.808 22,628 3,254 14,074 11,808 25,882 10,461 9.750 20,211 3.254 S. Expenditure on Charitable Activities Ministry. Diocesan Common Mission Fund Ephesian Fund Associate Minister Weddings. funerals & burials Youth, children and schools work Youth and children's work salaries Church utilities Maintenance & repair of buildings Maintenance of churchyard st Andrew's Centre maintenance & repair st AnLlrew's Centre salaries St Andrew's Centre utilities St Andrew's Centre other costs Educational media and training Depreciation on Church Equipment Sound system upgrades Outreach & Pastoral care Charitable giving institutions (Note 6} Charitable giving indiwduals (Nole 7) Sundries 64,742 45,216 17,232 12,114 1,692 25,456 11.878 30,583 64,742 45,216 17,232 12,114 4,799 25,456 11,878 30,643 4,231 24,723 31,791 13,565 2,021 1,942 5,017 1,756 1,677 31,794 4,715 7,978 343,489 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 28.668 3,200 6,358 362,829 3,107 260 977 16.670 3,254 8.053 31,791 13,565 2.021 1.942 5,017 1,084 1,677 21,853 672 9.941 4.715 7,978 303,893 36.342 3,254 Registered Charrty 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL Tolal Funds 2024 Total Funds 2023 Unrestricted Restrlcted Endowment Fund5 Funds Funds 6. Charitable giving institutions C of E Evangelical Council ICEECI Church Pastoral Aid Society {CPAS) The Crossings (Help against homelessnes¢ Hope Gardens. India Kigali Dioceselmaranyundo Parish Rwanda Lyndhurst Oeanery Rwanda fund (Lent) Operation Mobilisalion (Frosts) Praizin Hands (Christian puppel minislry) Royal British Legion Poppy Appeal Samaritan's Purselchristmas Child Serve Direct (Rock Health Centre, Uganda) Tearfund Waterside Food Bank Olher 1.018 6,10S 1,018 2,035 2,035 1,018 6.106 1,018 2,651 8,846 1,300 5,088 1,018 985 5,907 3,541 1,969 2,619 616 6,810 1.300 5,088 1,018 3,938 985 254 59 208 267 267 1,500 740 2,035 1,500 740 850 7,479 84 28,668 2,035 21,853 9,941 31.794 7. Charitable giving individuals Hope Gardens 2024 vi51t team grants Rwanda 2024 visit team grants Discretionary fund payments 1,200 3,495 1.220 4.715 3,495 1,220 4,715 2.000 3,200 8. Other expendlture Adminislralive staff costs Prinling and stationery Insurance Telephone and broadband IT Professional fees Bank charges Payroll expenses 35,314 3,4C6 2,867 2.138 2.291 1,744 727 977 49,462 35,314 3,406 2,867 2,136 2,291 1,744 727 977 49,462 21,934 3,592 2,783 2,011 832 1,140 721 542 33,555 (Note 16} 9. Tanglble assets Freehold land Church and bulldings equipment Offl¢e equipment Total C05t At 1 January 2024 Net Additions At 31 December 2024 1.157,892 74,520 2,793 77,313 5,843 708 6,552 1,238,255 3,501 1,241,756 1,157,892 Depreciation Al 1 January 2024 Charge for year At 31 December 2024 69,025 4,308 73,333 5,843 708 6,552 74.868 5,017 79,885 Net Book value At 31 December 2024 At 31 December 2023 1 157 892 1 157 892 1 161872 1 163 387 Freehold12nd and buildings at 31 December 2024 comprise 2 Corsair Diive, Dil)den at £400,000 and St. Andrew's Centre al cost. The value of the churches and their contents is not reflected in these financial statements. The contents are listed in the church lerrier. which 15 available on request. Registered Charity 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL 9. Tangible assets (continued} 2024 2023 The insured values of the churches as at 31 December were.. st. Andrevls Church and Centre including contents All Saints, Church including contents 9.980.000 6,650.000 9,980,000 6,650,000 2024 2023 10. Investments Investment property (5 Canterbury Drive) 3LKJ.000 300.000 11. Debtors Income tax recoverable Church Hall hirers Prepayments and other debtors 2,890 3,076 1,831 7,796 2,811 7,998 9,621 20,430 12. Crèditors: amounts falling due within one year Trade creditors Taxes and social security costs Accruals and deferred income 6,182 3.257 31.730 41,169 5,144 1,264 54,360 60,769 13. Analysis of Net Assets by Fund Unrestricted Funds Restricted Endowment Funds Funds Total Funds Fixed Assets Current Assets Creditors 1,461,872 318,128 141.169) 1.738.830 1,461,872 397,203 (41.169 1,817,906 16.575 62,500 16,575 62,500 The Endowment Fund is money received, the capitsl of which is invested and the interest used for the benefit of Al Saints, Churchyard. 14. Summary of restricted fund movements Balance at 1 Jan 2024 Incoming Resources Resources Expended Balance at 31 Dec 2024 Children and Youth Work Rwanda Fund Discretionary Fund Gift Day 2022 - Sound system equipment Gift Day 2023- Rwanda & Hope Gardens visits Gift Day 2024 - Phase 2 parapet & entrance repairs Hope Gardens All Saints. Churchyard All Saints. Church Colleclions on behalf of charities Rwanda February 2024 Visil fund VV8rm Space 3,107 2,374 3.193 13.107) 14,062) (1,220) {672) 15,241) (16,670) {616} (4,231) 5,108 8,720 672 5,241 3,421 10,692 16.746 1,266 4,754 1,000 2,523 76 700 523 1,000 32 50 24 1.427 132 21,374 (2,5151 11,4271 132 16,576 34.963 39,761 Registered Charity 1131535 DIBDEN PAROCHIAL CHURCH COUNCIL 15. Staff costs 2024 2023 Wages and salaries National Insurance Pension contributions 199,852 6,779 12,233 218,864 172.504 4,466 9,921 144,844 During the year the PCC employed an Associate Minister. a Children and Youth Minister. Operations Manager (from June 20241, SeniDr Administrator, cleaner, caretaker, evening caretaker and an intern to assist with children and youth work lfrom September 20241. A supewisor, a chef and an additional eight em ployees were allocated to St. Andrews Coffee House Ltd. The average number of people employed during the year was eighteen 12023.. eighleenl. No employee was paid emoluments in excess of £60,000 during the year. The PCC made pension contributions Irito the government pension scheme, NEST. for all eligible employees at the (Jption of the employee and provided accommodation for Ihe Children and Youth Minister at 2 Corsair Drive. Three related parties to the PCC were remunerated the following amounts in 2024.. Operations Manager, £21,333.31 plus employerfs pension contributions of £1,600 Coffee House staff team member. £4,274.69 Caretaker, £2,908 18 16. Independent Examiner EWC A¢countants received a fee of £1,1401£950 plus VAT) in the year, related to its independent examination of the financial statements for the year ended 31 December 2024. £1,140 (including VAT) has been accrued for the independent review of the financial statements by EWC Accountants for the year ended 31 December 2024. Registered Charity 1131535 INDEPE￿,DENT EXAMINF.R'6i RF.PORT T() THF. F.XF.C.'IJTIVF. C.'OMMITTF.F. OF PARISH ()F DIBDF.N FOR THE YEAR EIYDED 31 DECEMBIR 2024 I rLwn on the (ILLounls ol" Ihe Lharity tor ihc ycar cndcd .1 I l)cccmbcr ?024. which are .8et out on pagcs I to 7. Rc4pcctivc rc8ponsihilitics of tn15tc¢s and ¢xamin¢r As thc chariiy"s tnistcis. YOU 1¢ rL rL.SP()nsinlL l()r ihL prL'P¢trali()n i)I"thL &lLLvunts' in accordancc with thc rcquirLmLnts ol. Ihe Cliarilie.% ALt ?01 l ("Ihe ALI."). I rcport in rL8pccI of my Lxaminali()n ()I"Ihe Tru.%t"% JLL()unls L(Irried i)ut under 5eLli()n 145 ()f IhL 201 I ALt in LarD*'ing ()ul mv examinalion. I have fcpllowed all the appliLable DireLtions giive by ihL C'harit}, C'ommission undLr scction 145(5)(b) ot.lhc Act. 'I'hc charily's gross inLomL LxLLLdLd £?5().QOn ¥ind l am qU¥ililied tc) undertake the examination bv bcing a qualilied m¢nikr of ihc Association of C'hartcrcd C'crlificd ALLounlanls. Basis uf independent examiner'$ repTrrt Mv ¢xaminaiion ￿'aS carricd out in acLC?fu