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← The Parochial Church Council Of The Ecclesiastical Parish Of St John The Evangelist New Borough And Leigh, Wimborne

2024-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of St John The Evangelist New Borough & Leigh, Wimborne

Report and Accounts Year ended 31 December 2024

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

The Parochial Church Council of the Ecclesiastical Parish of St John The Evangelist New Borough & Leigh, Wimborne,

working name:

St John's PCC, Wimborne

CHARITY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

Members of the Parochial Church Council

Members of the Parochial Church Council
Incumbent and chair: Revd. Peter Breckwoldt
Associate Minister: Matt Lee
Church Wardens: Stuart Hull
Nigel Day
Deputy Church Wardens: Paula Jones
Paul Wareham
Deanery Synod Members: David Morgan
Nick Elbourne
Gillian Mannouch
Jenny Harris (appointed 24 April 2024)
Standing & Finance Committee: Paula Jones (Chairman)
Elected Members: David Bennett (resigned 7 May 2025)
John Fleming
Alan Fryer
Mike Jones (resigned 7 May 2025)
Paula Jones
Keith Loveless
Mary Morris (resigned 24 April 2024)
Philip Murray (resigned 24 April 2024)
Lisa Michelle Perry (appointed 24 April 2024)
James Sharman
Janine Thomas
Paul Wareham
Ann Powell (appointed 7 May 2025)
Kirsty Pringle (appointed 7 May 2025)
Co-opted Members: Steve Cornick (Treasurer)
Charity Registration Number 1132016
Principal Address St John's Church
Legg Lane
Wimborne
Dorset
BH21 1LQ
Independent Examiner Sarah Crispin ACA
Stewardship
1 Lamb's Passage
London
EC1Y 8AB
Contents Page
Charity Information 1
Annual Report of the Members of the Parochial Church Council 2-7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Cashflow Statement 11
Notes to the Accounts 12-21
Detailed Statement of Financial Activities with Comparatives 22

Page 1

St John’s PCC, Wimborne ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

AIMS AND PURPOSE

The aim and charitable purpose of St John’s Wimborne (SJW) is to promote the whole mission of the Church, pastoral, evangelistic, social and ecumenical, within the parish. This is directed by the Parochial Church Council (PCC) in cooperation with the Incumbent.

Our overarching aim and purpose have been captured by our vision statement. SJW exists to encourage all in the Wimborne area to share in the New Life and Full Life that is found in Jesus Christ.

OBJECTIVES AND ACTIVITIES

We primarily seek to enact this vision through an entrepreneurial culture, with every member of SJW encouraged to think creatively and act courageously into what God is calling them do in his service. Below are the principal objectives and activities of SJW.

MINISTRY OF WORD AND PRAYER

The chief end of God’s people is to enjoy God and worship him forever. At SJW there is therefore a focus on the ministry of word and prayer as we meet Sunday by Sunday. Outside of our Sunday meeting, this objective is met through the work of the staff team, led by Revd. Peter Breckwoldt, and through the PCC that ensures appropriate arrangements are in place for public worship and discipleship for people of all ages and backgrounds.

MISSION AND OUTREACH

SJW objective is for every member to be involved in personal evangelism. Church wide activities are also in place to reach out to the local community, to further the mission of the church pastorally, spiritually and socially. We seek to engage the different groups in our community in different ways. Examples being “Core” a Thursday evening youth group, “Coffee in the Conservatory” a Friday morning community group and “Fuse” our teenage group on Friday nights. 2024 has also seen the start of new home groups, as we seek to reach further into our community.

We also continue to support our local Food Bank as well as partnering financially with many Gospel Partners both in Wimborne and across the world in furthering our vision. We have therefore had regard to the Charity Commission public benefit guidance.

DISCIPLESHIP AND PASTORAL CARE

SJW has several ministries and people, both paid and voluntary, that is focused on discipleship and pastoral care, both for SJW members and the community. Examples of this are our paid pastoral care coordinator role as well as the “Lunch Club” ministry that serves the seniors in our community on a Tuesday. SJW seeks to extend a welcome to all who visit the church. One practical way this is expressed at SJW is through the small group activity across the church.

ST JOHN’S PRE SCHOOL

St John’s Pre School has been serving the local community for more than 40 years and forms part of SJW activities. Our Pre School’s objective is to provide an inclusive and child-centred setting in

which children can play and discover the world around them. This is done within a Christian environment and ethos that respects the diversity of cultures, races, religions and children of all abilities and so has regard to the Charity Commission public benefit guidance.

Page 2

ACHIEVEMENTS AND PERFORMANCE

OVERVIEW

The PCC is required by the charity commission to report on the criteria or measures used to assess success. The Bible teaches Churches to proclaim the Gospel faithfully, clearly and unashamedly, but to leave the results to God (Mark Ch4).

Therefore, while growth in numbers and depth of faith in individuals is a great encouragement, the success in achieving SJW aims and objectives is not measured by the number of attendees or number of activities or growth in these numbers. Rather, the aim of the ministry activities of SJW is to seek to provide people with opportunities to hear the Gospel and respond to repentance and faith. In the words of our vision to come to the New Life and Full Life found in Jesus Christ. The PCC therefore defines success in terms of whether activities are being undertaken in obedient faithfulness.

CHURCH MEMBERSHIP AND ATTENTANCE

Notwithstanding the above overview, the PCC understands it is helpful for readers of the annual report in understanding our activities more fully to report on membership and attendance numbers. The number of people on SJW Electoral Roll is 225 (2023: 215). We are required to renew the Electoral Roll every 6 years, and this will be done in 2025.

The average weekly attendance (calculated from the average of the Sunday attendances in October each year) for 2024 was 274 (2023: 271).

PUBLIC BENEFIT STATEMENT

The PCC has considered the Charity Commission’s public benefit guidance, in particular, the specific guidance to charities for the advancement of religion. The PCC believe we have complied with our duty to have due regard to this guidance when carrying out our activities and setting our vision and aims. We believe that all our objectives and activities contribute to fulfilling our vision and are for the benefit for all living in the Wimborne area.

A detailed report on all areas and activities of the church life is produced and presented to the Church at the Annual Parochial Church Meeting. A copy of this report for 2024 may be obtained from the Church office. The core activities of the church in pursuit of its aim are Sunday Services, employment of staff and mobilisation of its members to further advance SJW’s vision.

SAFEGUARDING CHILDREN AND VULNERABLE ADULTS

With regard to the PCC's obligations to safeguard children and vulnerable adults, the members of the PCC confirm that they have complied with their duties under section 5 of the Safeguarding and Clergy Discipline Measure 2016. More specifically, SJW’s safeguarding approach follows Sailsbury diocese policies, procedures and governance in this area.

QUINQUENNIAL INSPECTION

The most recent quinquennial inspection was completed on 23[rd] February 2022. The report summary listed the following for attention as now updated & attended to:

Page 3

• The roofs identified will need re-roofing during the Quinquennium Period – the first phase of the works were completed in 2024, next phases are at planning stage:

(a) Vestry [new insulation & felt] (b) North Aisle [short term repairs to felt] (c) Youth Lounge [short term repairs to felt]. Other roofs need planning in: (d) Reroofing the tiled North roof slopes of Nave and North Transept.

• Electrical inspection requires some early repairs. The first phase Works were completed in 2023/4: Relighting of church nave downlights with LED lamps & fittings, relighting the chancel & north aisle.

• Minor stone repairs to copings. Works completed in 2023/4.

• Attend to external redecoration to avoid unnecessary deterioration of timber and cast iron rainwater goods. Works of repair and redecoration are underway by volunteers but not yet complete.

Additional works:

• Church Centre interior redecoration partially completed 2024

• Railings redecoration is part completed 2023/24, and now ongoing & current for the Vestibule and 2 gates.

Other plans include outstanding works from the QI, plus a full maintenance programme of one of the two staff houses (works completed in 2024), the Church Office roof space, and subsequent phases to upgrade the lighting and switching controls in the main church.

The unplanned works in 2024 carried out as a result of a long-running leak discovered in June 2024, included associated redecoration and new floor coverings, in addition to extensive plumbing works to address risk of future leaks.

The Building Management Group of the PCC meet regularly and have discussed in detail and worked on policies for Health & Safety, Risk Assessments, and Fire Safety, to improve safety and accessibility for all persons, and many other matters, as minuted.

Our monthly volunteer Maintenance to Mission & Saturday Sort-it groups attend to general maintenance and building management as well as tackling some of the smaller and ongoing projects.

FINANCIAL SUMMARY

FINANCIAL OVERVIEW

The published and Independently Examined accounts for 2024 accompany this report and contain the detail and technical financial performance of SJW.

Page 4

In summary: For 2024, SJW accounts show a deficit of £71,160 (2023: £16,024). In 2024, total income increased by £17,978 (3.5%) and total expenditure increased by £72,914 (13.8%).

The most significant movements in individual expenditure categories compared to the previous year are: Global Action payments to partners reduced by £10,531 (15.8%); Ministry and Support Staff costs increased by £27,346 (13.6%), Office and Admin costs increased by £8,131 (60.5%) and Building Works increased by £28,828 (81%).

The principal income received by St John’s is from the Giving Scheme (standing orders, envelopes), which in 2024 amounted to £285,572 (2023: £257,391).

The finances of St John’s Pre-School are necessarily included in the PCC’s financial statements, together with the Nursery Education Grant, which is received from Central Government through Dorset County Council.

RESERVES POLICY

The PCC’s Policy is for the majority of income received in any year to be expended in that year.

The PCC holds a cash reserve equivalent to three months unrestricted expenditure of its church operations. These reserves are held to mitigate the risk of an unexpected drop in income, or unexpected large expenditure e.g. unexpected building repairs, not covered by insurance. For 2024 this policy required £93,913 in reserve.

A further reserve is currently being held for significant staffing and building costs. For this purpose, £34,843 is held in reserve. The Global Action accounts currently hold £37,574 (2023: £30,247) in cash to be spent in 2025 on global action.

The PCC also holds a separate reserve for its Pre-School activities set at £40,000 for 2024. This is calculated as follows:

£20,000 being one term’s expenditure; this is in-line with charity commission pre-school guidance. £10,000 in case of a significant reduction in demand for places and a further £10,000 in case of the need to relocate the Pre-School for a period of time while significant repairs take place to the church hall roof.

GRANT MAKING

The PCC approves a budget each year that details and provides agreement for the bulk of the grants that will be made in the financial year. For 2024, these included significant grants to:

Sailsbury Diocese, for the costs of ministry they incur on SJW behalf, as well a significant donation towards the costs of ministry in other parishes.

Global Action partners, organisations and individuals called by God and supported by SJW in Gospel work in line with our Vision.

Other smaller grants were made during the year and were made in keeping with our Standing Financial Instructions (SFIs) through our governance processes.

RISK MANAGEMENT STATEMENT

The purpose of this risk management statement is to give an insight into how the PCC, as trustees and so responsible for SJW as a charity, handles risk and an understanding of the major risks the charity is exposed to.

Page 5

RISK ANALYSIS

The major strategic, business and operational risks identified by the PCC are as follows:

RISK MITIGATION

The following strategy and actions are in place to mitigate the above risks:

STRUCTURE, GOVERNANCE AND MANAGEMENT

PCC MEMBERSHIP

Membership of the PCC is drawn from three sources, those elected at the Annual Parish Church Meeting, ex officio members (the following are SJW ex officio members: Vicar, Associate Minister, Church Wardens and Deanery Synod Members) and members Co-opted onto PCC by the PCC.

PCC DEVELOPMENT GROUPS (COMMITTEES)

To assist in the business of the PCC three smaller groups are in place to discuss plans and activities specific to their area. These groups then report to PCC: Youth & Children’s Work Committee, Global Action Team, and Buildings Management Group.

STANDING COMMITTEE

This is the only committee required by law. It also acts as the Finance and Fabric Committee responsible, on behalf of the PCC, for finance and fabric matters and for budgeting for the PCC.

STAFF TEAM

The staff team, led by Revd Peter Breckwoldt, and employed by the PCC are responsible for much of the day-to-day governance, management of church life, and the implementation of many of its policies and practices. The staff team seeks to serve the wider church through their ministry.

Page 6

STATEMENT OF RESPONSIBILITIES OF THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL

The PCC is responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the PCC to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources for the financial year. In preparing these financial statements, the PCC are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The PCC is 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.

APPROVAL

This report was approved by the PCC and signed on their behalf by:

Peter H Breckwoldt Stuart Hull Peter H Breckwoldt (Jun 10, 2025 20:32 GMT+1) Stuart Hull (Jun 11, 2025 17:50 GMT+1) Stuart Hull Revd Peter Breckwoldt Church Warden Vicar

Date: Jun 11, 2025

Jun 10, 2025

Page 7

INDEPENDENT EXAMINER'S REPORT

TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF

St John's PCC, Wimborne ('the Charity')

I report to the members of the PCC (who are also the charity's trustees) on my examination of the accounts of the Charity for the year ended 31 December 2024 on pages 9 to 22 following, which have been prepared on the basis of the accounting policies set out on pages 12 to 14.

Responsibilities and basis of report

As members of the PCC 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 Charity’s accounts carried out under section 145 of the 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.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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.

Sarah Crispin

Sarah Crispin (Jun 12, 2025 10:59 GMT+1)

Sarah Crispin ACA Institute of Chartered Accountants in England & Wales

Stewardship 1 Lamb's Passage London EC1Y 8AB

Jun 12, 2025

Page 8

St John's PCC, Wimborne

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income and endowments
EXPENDITURE ON:
Charitable activities
7
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
16
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
16		 Unrestricted
Funds
£
344,726
24,177
17,324
3,939
390,165
459,160
459,160
-
(68,995)
12,106
(56,889)
923,267
866,379		 Restricted
Funds
£
54,891
83,585
-
1,156
139,632
141,952
141,952
-
(2,320)
(12,106)
(14,426)
454,832
440,406		 Endowment
Funds
£
-
-
-
82
82
-
-
72
154
-
154
6,466
6,620		 Total
Funds
2024
£
399,617
107,762
17,324
5,177
529,880
601,112
601,112
72
(71,160)
-
(71,160)
1,384,565
1,313,405		 Total
Funds
2023
£
379,433
108,109
20,488
3,872
511,902
528,198
528,198
272
(16,024)
-
(16,024)
1,400,589
1,384,565

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on page 12-21 form part of these accounts.

Page 9

St John's PCC, Wimborne

BALANCE SHEET

AS AT 31 DECEMBER 2024

Note
FIXED ASSETS
Tangible assets
10
Investments
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
13
CREDITORS: Amounts falling
due within one year
14
Net current assets / (liabilities)
Total assets less current liabilities
TOTAL NET ASSETS
FUND BALANCES
16
Unrestricted Funds
General funds
Designated funds
Restricted Funds
Endowment Funds		 Unrestricted
Funds
£
703,323
-
703,323
32,321
144,857
177,178
(14,122)
163,057
866,380
866,380
171,154
695,225
866,379
-
-
866,379		 Restricted
Funds
£
357,643
-
357,643
8,469
85,729
94,198
(11,435)
82,763
440,406
440,406
-
-
-
440,406
-
440,406		 Endowment
Funds
£
-
3,237
3,237
-
3,383
3,383
-
3,383
6,620
6,620
-
-
-
-
6,620
6,620		 Total
Funds
2024
£
1,060,966
3,237
1,064,203
40,790
233,969
274,759
(25,557)
249,202
1,313,405
1,313,405
171,154
695,225
866,379
440,406
6,620
1,313,406		 Total
Funds
2023
£
1,080,531
3,165
1,083,696
31,711
292,604
324,315
(23,446)
300,869
1,384,565
1,384,565
219,988
703,279
923,267
454,832
6,466
1,384,565

The financial statements were approved by the members of the PCC and were signed on its behalf by:

Peter H Breckwoldt

Peter H Breckwoldt (Jun 10, 2025 20:32 GMT+1) --------------------------------------Revd. Peter Breckwoldt Jun 10, 2025 Date: ____

Charity number: 1132016

The notes on page 12-21 form part of these accounts.

Page 10

St John's PCC, Wimborne

FOR THE YEAR ENDED 31 DECEMBER 2024

CASH FLOW STATEMENT

Note
2024
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities
a
(64,854)
Cash flows from investing activities:
Dividends, interest and rents from investments
5,177
Purchase of property, plant and equipment
-
Proceeds from sale of fixed assets
1,042
Net cash provided by/(used in) investing activities
6,219
(58,635)
b
292,604
b
233,969
Analysis of changes in net debt:
At start of
Any non-cash
year
movements
Cash-flows
£
£
£
Cash
292,604
-
(58,635)
Total net funds / (debt)
292,604
-
(58,635)
Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities
2024
£
(71,160)
Adjustments for:
Depreciation charges and provisions for impairment
18,345
(Gains)/losses on investments
(72)
Dividends, interest and rents from investments
(5,177)
Loss/(profit) on the sale of fixed assets
178
(Increase)/decrease in debtors
(9,079)
Increase/(decrease) in creditors
2,111
Net cash provided by (used in) operating activities
(64,854)
Note b: Analysis of cash and cash equivalents
2024
£
Cash at bank with immediate access
232,859
Petty cash
1,110
Total cash and cash equivalents
233,969
Net income/(expenditure) for the reporting period (as per the statement of
financial activities)
Cash and equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Change in cash and equivalents in the reporting period
£3,383 (2023: £3,301) of the cash balance is not available for use as it is held as an endowment fund		 2023
£
(18,405)
3,872
(3,966)
-
(94)
(18,499)
311,103
292,604
At end of
year
£
233,969
233,969
2023
£
(16,024)
17,336
(272)
(3,872)
-
(10,689)
(4,884)
(18,405)
2023
£
292,356
248
292,604

Page 11

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Statutory Information

The Parochial Church Council of St John's Wimborne is a charity registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention. The financial statements include all activities for which the PCC is legally responsible; the activities of informal gatherings of church members and groups that owe their main affiliation to another body are excluded.

These financial statements have been prepared in accordance with The Church Accounting Regulations 2006, the 'Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)' ("the Charities SORP") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The PCC have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The PCC have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the PCC have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The PCC have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income Income (which includes planned giving, collections and other donations) is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part income is generally recognised when it is received by, or on behalf of, the PCC. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from preschool, church activities and PCC fees. Preschool Nursery Education Grant (NEG) funding is recognised at the start of the term to which is relates.

Income from other trading activities represents income receivable from activities undertaken to generate funds for the charity. It includes income from property & facilities letting.

Investment income represents income generated by the charity's assets and includes income from bank interest.

c) Expenditure Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Contributions in respect of the diocesan parish share are included in the Statement of Financial Activities for all amounts agreed to being payable for the financial year. Any contributions that have not been paid over by the year end are included as a creditor.

Page 12

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2 Accounting Policies (cont.)

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

The charity's overheads, being costs that have not been incurred directly on a charitable activity, have been disclosed separately in the notes under the heading 'Costs incurred on support and administration'. These costs have been allocated to the charity's various activities based on estimated usage except for Governance costs which have been allocated between core church activities and preschool based on income levels.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.

e) Tangible fixed assets Consecrated and beneficed property is not included in these financial statements by virtue of s.10(2) of the Charities Act 2011. All expenditure on consecrated or beneficed buildings is written off in the year in which it is incurred.

Movable church furnishings held by the incumbent and Churchwardens on special trust for the PCC and which require a faculty for disposal are capitalised in accordance with the policy set out below. These items are regarded as inalienable property and are listed in the church's inventory which can be inspected at any reasonable time. Inalienable property acquired prior to 2000 has not been capitalised as there is insufficient cost information available.

Items purchased or donated for the charity's own use are capitalised when the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land & buildings 1% Equipment 20% on reducing balance method Computer Equipment 33% on reducing balance method

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

g) Pension scheme arrangements The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

Page 13

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2 Accounting Policies (cont.)

i) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

j) Critical accounting estimates and areas of judgement

ln preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The members of the PCC consider the following to be significant:

i) The annual depreciation charge for property, plant and equipment is sensitive to changes in the estimates for useful economic life and residual value. These estimates are reassessed annually and, when necessary, adjusted to reflect current circumstances.

3 Donations and legacies

Donations of cash and similar
Mission giving donations
Other grants receivable
Legacies receivable
Income tax recoverable
me from charitable activities
Preschool NEG income
Preschool other income
Church activites and events
Youth & children's activity income
PCC fees
me from other trading activities
Property Rental
Facilities hire
Sundries
stment income
Bank interest		 2024
£
285,572
46,759
401
700
66,185
399,617
2024
£
76,854
6,731
15,256
6,190
2,731
107,762
2024
£
15,252
1,998
74
17,324
2024
£
5,177
5,177		 2023
£
257,391
47,648
9,798
3,000
61,596
379,433
2023
£
77,308
7,863
16,736
3,894
2,308
108,109
2023
£
16,409
2,928
1,151
20,488
2023
£
3,872
3,872

4 Income from charitable activities

5 Income from other trading activities

Page 14

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

7 Charitable expenditure

Charitable expenditure
Incurred directly on activities
Staff costs
Clergy expenses
Church Ministry costs
Church events & activities
Preschool expenses
Building Project
Grants payable (note 7a)
Support costs
Staff costs
Premises costs
Office & admin costs
Depreciation
Governance		 St John's
Church
118,833
2,595
20,472
10,185
-
64,408
117,479
38,492
35,335
21,518
18,112
3,167
450,596		 St John's
Preschool
70,951
-
-
-
10,193
-
-
-
12,106
-
233
663
94,147		 Global
Action
-
-
-
-
-
-
55,938
-
-
60
-
371
56,369		 Total
Charitable
Expenditure
2024
189,784
2,595
20,472
10,185
10,193
64,408
173,417
38,492
47,441
21,578
18,345
4,200
601,112
Incurred directly on activities
Parish Share
Staff costs
Clergy expenses
Church Ministry costs
Church events & activities
Preschool expenses
Building Project
Grants payable (note 7a)
Support costs
Staff costs
Premises costs
Office & admin costs
Depreciation
Governance		 St John's
Church
105,974
107,965
3,369
20,388
5,688
-
35,580
3,027
25,339
36,545
13,300
16,880
2,622
376,677		 St John's
Preschool
-
67,626
-
-
-
10,093
-
-
-
5,441
-
456
589
84,205		 Global
Action
-
-
371
-
-
-
-
66,469
-
-
147
-
330
67,317		 Total
Charitable
Expenditure
2023
105,974
175,591
3,740
20,388
5,688
10,093
35,580
69,496
25,339
41,986
13,447
17,336
3,540
528,198

The fee payable to the independent examiner for preparing and examining the accounts was £4,200 (2023: £3,540).

Page 15

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

a Grants payable

Grants for UK and overseas mission
Grants for the relief of poverty and distress
Grants for education, including ministry training
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for the relief of poverty and distress
Grants for education, including ministry training
The charity's principal grants to institutions comprised:
Ephesian Fund
Wycliffe
Streetlight
WEC
France Mission (Eglise Protestante)
Arab World Ministries
SIM UK
Tearfund
Operation Mobilisation UK
Carlile College
Wimborne Foodbank
Zaelyn Academy
Grants to institutions for less than £1,000 each		 Institutions
£
158,687
3,754
1,904
164,345
Institutions
£
45,888
4,179
18,300
68,367		 Individuals
£
9,072
-
-
9,072
Individuals
£
1,129
-
-
1,129
2024
£
115,020
17,578
8,496
-
6,000
4,340
3,288
2,029
1,951
1,904
1,200
-
2,540
164,345		 2024
£
167,759
3,754
1,904
173,417
2023
£
47,017
4,179
18,300
69,496
2023
£
-
14,990
7,492
6,910
6,000
2,963
3,760
2,629
1,553
3,075
1,500
14,725
2,770
68,367

The payment to the Ephesian Fund represents the full amount of Parish Share as agreed with the Diocese but paid via the Ephesian Fund.

8 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses

Gross wages and salaries
Social security
Pension costs		 2024
£
217,866
4,713
4,174
226,753		 2023
£
193,359
3,409
4,457
201,225

The average monthly number of employees during the year was 19 (2023: 17). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the members of the PCC and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Members of the PCC
Matt Lee
31,289
-
1,500
Gillian Mannouch
15,907
-
890
Paula Jones
18,992
-
383
Stephen Cornick
1,060
-
-		 2024
£
32,789
16,797
19,375
1,060
70,021

Page 16

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

8 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses (cont.)

The following amounts were payable in the previous year:

following amounts were payable in the previous year:
Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Members of the PCC
Matt Lee
30,000
-
1,500
Gillian Mannouch
15,000
-
863
Paula Jones
8,753
-
89
Stephen Cornick
1,080
-
-		 2023
£
31,500
15,863
8,842
1,080
57,285

The members of the PCC listed above all served as church staff members and received the above payments for serving in that capacity, not for serving as members of the PCC; these payments are permitted by the charity's governing document.

Revd. Peter Breckwoldt (a clergy member of the PCC) receives a stipend from the Diocese and so is not an employee; some of the Parish Share paid to the Diocese is used to help meet the cost of this stipend. Revd. Peter Breckwoldt was provided with accommodation (which is customary for clergy) but there was no cost for this accommodation to the PCC. The charity reimbursed expenses to Revd. Peter Breckwoldt; these costs are disclosed in note 7 'Charitable Expenditure' under the heading 'Clergy '

9 Acting as agent

On occasion the charity receives money on behalf of other charities, which it banks and then pays out to these charities. This income is received as agent for these other charities and the income, and the related payments, are excluded from the Statement of Financial Activities; any money that has not been distributed by the year end is recognised as a creditor.

During the year the charity acted as agent with respect to wedding & funeral fees, for Tear Fund and for a small number of individuals and, in that capacity:

10 Tangible fixed assets

Cost
At 1 January 2024
Additions
Gains / (losses) on revaluation
Disposals
At 31 December 2024
Accumulated depreciation
At 1 January 2024
Charge for the year
Eliminated on disposal
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Freehold
Property
£
1,256,938
-
-
-
1,256,938
192,434
12,569
205,003
1,051,935
1,064,504		 Computer
equipment
£
49,615
-
-
(42,959)
6,656
46,328
2,821
(42,959)
6,190
466
3,287		 Fixtures,
fittings and
equipment
£
93,177
-
-
(57,826)
35,351
80,437
2,955
(56,606)
26,786
8,565
12,740		 Total
2024
£
1,399,730
-
-
(100,785)
1,298,945
319,199
18,345
(99,565)
237,979
1,060,966
1,080,531

The freehold land and buildings comprise 4 properties; St John's Church Centre which was purchased in 2004, the Church Office at 71 Leigh Road which was purchased in 2004, 6 Bourne Court which was purchased in February 2013 and 34 Churchill Road which was purchased in January 2014. These assets are held at cost less depreciation.

Page 17

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

11
Fixed asset investments
Cost or fair value brought forward
Change in value of investments
Cost or fair value carried forward
12
Debtors
Falling due within one year:
Tax recoverable
Other debtors
Prepayments and accrued income
Total debtors
13
Cash at Bank and in Hand
Cash at bank with immediate access
Petty cash
14
Creditors: liabilities falling due within one year
Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income		 CBF
Investment
Fund
3,165
72
3,237		 2024
£
3,165
72
3,237
2024
£
39,675
565
550
40,790
2024
£
232,859
1,110
233,969
2024
£
4,905
1,864
1,044
6,371
11,373
25,557		 2023
£
2,893
272
3,165
2023
£
29,076
475
2,160
31,711
2023
£
292,356
248
292,604
2023
£
-
1,796
386
9,952
11,312
23,446

15 Deferred income Deferred income comprises the following:

Preschool
NEG
Funding
11,312
(11,312)
11,373
11,373
Within one year
11,373
After one year
-
11,373
Amount deferred in year
Balance at the end of the reporting period
Balance at the beginning of the reporting period
The income deferred at the period end will be released to income over the following periods:
Amount released to income		 2024
£
11,312
(11,312)
11,373
11,373
11,373
-
11,373		 2023
£
11,901
(11,901)
11,312
11,312
11,312
-
11,312

Preschool NEG funding is received in advance but is not recognised until the term which it relates to.

Page 18

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

16 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Leigh Road
Bourne Court
Churchill Road
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Marion Treweeke
Global Action
St John's Pre School
St John's 100 Fund for Young People
Church Centre Fund
Endowment Funds
Permanent
Olive Beale
F Newman
Aggregate of funds		 Opening
balance
2024
£
172,703
249,061
281,516
703,279
219,988
923,267
50
38,504
53,929
1,125
361,224
454,832
3,301
3,165
6,466
1,384,565		 Incoming
resources
2024
£
-
-
-
-
390,165
390,165
1
54,949
84,682
-
-
139,632
82
-
82
529,880		 Outgoing
resources
2024
£
(2,159)
(2,767)
(3,128)
(8,054)
(451,106)
(459,160)
-
(55,998)
(81,438)
-
(4,515)
(141,952)
-
-
-
(601,112)		 Transfers
in the year
2024
£
-
-
-
-
12,106
12,106
-
-
(12,106)
-
-
(12,106)
-
-
-
-		 Gains and
losses
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
72
72
72		 Closing
balance
2024
£
170,544
246,293
278,388
695,225
171,154
866,379
51
37,455
45,066
1,125
356,709
440,406
3,383
3,237
6,620
1,313,405

The transfers referred to above were made for the following reasons: a) From the Preschool Fund to General Funds to reflect the usage of the hall facilities during the year.

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Investments
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
-
-
8,098
695,225
32,321
-
144,857
-
(14,122)
-
171,154
695,225
Unrestricted Funds		 Restricted
funds
£
-
357,643
8,469
85,729
(11,435)
440,406		 Endowment
funds
£
3,237
-
-
3,383
-
6,620		 2024
£
3,237
1,060,966
40,790
233,969
(25,557)
1,313,405

Page 19

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

16 Funds (cont.)

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Leigh Road
Bourne Court
Churchill Road
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Marion Treweeke
Global Action
St John's Pre School
St John's 100 Fund for Young People
Bourne Court
Church Centre Fund
Building4Life Fund
Warm spaces grants
Capital projects grants
Endowment Funds
Permanent
Olive Beale
F Newman
Aggregate of funds		 Opening
balance
2023
£
-
-
-
-
565,560
565,560
615
48,915
51,559
1,125
120,964
390,074
215,644
-
-
828,896
3,240
2,893
6,133
1,400,589		 Incoming
resources
2023
£
-
-
-
-
359,477
359,477
5
56,576
85,985
-
-
-
-
6,625
3,173
152,364
61
-
61
511,902		 Outgoing
resources
2023
£
(2,159)
(2,767)
(3,128)
(8,054)
(360,099)
(368,153)
(570)
(66,987)
(78,175)
-
-
(4,515)
-
(6,625)
(3,173)
(160,045)
-
-
-
(528,198)		 Transfers
in the year
2023
£
174,862
251,828
284,643
711,333
(344,950)
366,384
-
-
(5,441)
-
(120,964)
(24,335)
(215,644)
-
-
(366,384)
-
-
-
-		 Gains and
losses
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
272
272
272		 Closing
balance
2023
£
172,703
249,061
281,516
703,279
219,988
923,267
50
38,504
53,929
1,125
-
361,224
-
-
-
454,832
3,301
3,165
6,466
1,384,565

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Investments
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
-
-
16,028
703,279
22,829
-
193,266
-
(12,134)
-
219,988
703,279
Unrestricted Funds		 Restricted
funds
£
-
361,224
8,882
96,038
(11,312)
454,832		 Endowment
funds
£
3,165
-
-
3,301
-
6,466		 2023
£
3,165
1,080,531
31,711
292,604
(23,446)
1,384,565

Page 20

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

16 Funds (cont.)

Designated Funds

The Leigh Road, Bourne Court, and Churchill Road funds represent the net book value of the properties owned by the PCC.

Restricted Funds

The Marion Treweeke Fund- for sponsorship of missionaries. Church Centre Fund represents the cost of the church centre. Global Action Fund- raising and making grants to support mission work. Build4Life Fund- which includes Leigh Road and building work carried out on that property St John's Pre School- for use in Pre School activities.

St John's 100 Fund for Young People - support for young people training in Christian Ministry. Bourne Court fund represents the cost of the Bourne Court property The Warm Spaces grants were to provide a warm space and were fully spent during 2023. The Captial projects grants were for work to the roof and were fully spent during 2023.

17 Transactions with related parties

During the year the charity:

During the year the charity also made the following payments to, or for, related parties:

Page 21

St John's PCC, Wimborne

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
Total income and endowments
EXPENDITURE ON:
Charitable activities:
7
Total Expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
16
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
16		 General
2024
£
344,726
24,177
17,324
3,939
-
390,165
451,106
451,106
-
(60,941)
12,106
(48,835)
219,988
171,154
Unrestric		 Unrestric Designated
2024
£
-
-
-
-
-
8,054
8,054
-
(8,054)
-
(8,054)
703,279
695,225
ted funds		 Restricted
2024
£
54,891
83,585
-
1,156
139,632
141,952
141,952
-
(2,320)
(12,106)
(14,426)
454,832
440,406		 Endowment
2024
£
-
-
-
82
82
-
-
72
154
-
154
6,466
6,620		 Total
2024
£
399,617
107,762
17,324
5,177
-
529,880
601,112
601,112
72
(71,160)
-
(71,160)
1,384,565
1,313,405		 General
2023
£
313,105
22,938
20,488
2,946
-
359,477
360,099
360,099
-
(622)
(344,950)
(345,572)
565,560
219,988
Unrestric		 Unrestric Designated
2023
£
-
-
-
-
-
8,054
8,054
-
(8,054)
711,333
703,279
-
703,279
ted funds		 Restricted
2023
£
66,328
85,171
-
865
152,364
160,045
160,045
-
(7,681)
(366,384)
(374,064)
828,896
454,832		 Endowment
2023
£
-
-
-
61
61
-
-
272
333
-
333
6,133
6,466		 Total
2023
£
379,433
108,109
20,488
3,872
-
511,902
528,198
528,198
272
(16,024)
-
(16,024)
1,400,589
1,384,565

Page 22