OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-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 2025

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 2025

Members of the Parochial Church Council

Incumbent and chair: Revd. Peter Breckwoldt (resigned August 2025) Associate Minister: Matt Lee Church Wardens: Stuart Hull Nigel Day Deputy Church Wardens: Paula Jones Paul Wareham Licensed Lay Worker Kevin Metcalfe (appointed September 2025) Deanery Synod Members: David Morgan Nick Elbourne Gillian Mannouch Jenny Harris 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 Lisa Michelle Perry 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 2-6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Cashflow Statement 10
Notes to the Accounts 11-20
Detailed Statement of Financial Activities with Comparatives 21

Page 1

St John’s PCC, Wimborne

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

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 is captured in our vision: 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 in God’s 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, which was led by Revd. Peter Breckwoldt until August, when he retired. The PCC 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 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. 2025 has also seen the flourishing of the “SOUL” group of young adults, with several taking their first steps into the Christian faith.

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 focused on discipleship and pastoral care, in both the church and wider 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 specific way this is done 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 that local churches are 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 in 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 ATTEN ANCE

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 182 (2025:168). We are required to renew the Electoral Roll every 6 years, and this was done in 2025.

The average weekly attendance (calculated from the average of the Sunday attendances in October each year) for 2025 was 190 (2024: 274).

PUBLIC BENEFIT STATEMENT

The PCC has considered the Charity Commission’s public benefit guidance, and the specific guidance to charities on the advancement of religion. The PCC believe we have met this guidance in carrying out our activities. SJW believes all our objectives and activities contribute to fulfilling our vision and are of benefit for all living in the Wimborne area.

A report on all areas and activities of church life is presented at the Annual Parochial Church Meeting. A copy of this report for 2025 may be obtained from the Church office. The core activities of the church deliver public benefit: Sunday Services, employment of staff and the mobilisation of its members to 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.

FINANCIAL SUMMARY

The published and Independently Examined accounts for 2025 accompany this report and contain the full detail of SJW’s financial performance. The following is a summary of the key financial results for the year.

Overall result

St John’s recorded a surplus of £41,2 89 for the year ended 31 December 2025 (2024: deficit of £71,160). This represents a significant improvement on the prior year and reflects both increased income and careful management of expenditure in 2025.

Page 3

Income

Total income for the year amounted to £626,686 (2024: £529,880), an increase of £96,806 or 18% on the prior year. The primary driver of this growth was donations and legacies, which totalled £484,235 (2024: £399,617). Within this, the principal source of income is the regular and one-off giving of church members, which in 2025 amounted to £328,410 (2024: £285,572); this increase is largely due to one-off donations received following a giving appeal earlier in the year. Charitable activities income, which includes the Pre-School’s Nursery Education Grant from Dorset County Council, contributed £122,778 (2024: £107,762). Investment income and other trading activities accounted for the remainder.

Expenditure

Total expenditure for the year was £585,268 (2024: £601,112), a reduction of £15,844 on the prior year. Expenditure was incurred almost entirely on charitable activities (£585,268), reflecting the PCC’s commitment to directing resources towards ministry, mission, and the ongoing operation of St John’s PreSchool. Expenditure was generally in line with budget and was lower year-on-year. The finances of St John’s Pre-School are consolidated within the PCC’s financial statements, together with the Nursery Education Grant received from Central Government through Dorset County Council.

Funds

£246,660 was held in unrestricted general funds (2024: £171,154). The designated funds include £127,316 held in a Church of England deposit fund ring-fenced for planned roofing works anticipated to commence in 2026.

RESERVES POLICY

The PCC’s Policy is to ensure that SJW maintains an adequate level of reserves to support its mission and ongoing activities, manage financial risk, and provide for unforeseen circumstances.

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 2025 this policy required £108,000 in reserve.

A further reserve is currently being held for roofing works that are in planning and are likely to start in 2026. For this purpose, £127,316 is held in a C of E deposit fund.

The PCC also holds a separate reserve for its Pre School activities of between 35,000 and 40,000. This is calculated on the average of one term’s expenditure (c £32k), plus:

This is in-line with charity commission pre-school guidance.

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 2025, these included significant grants to Salisbury Diocese via the Ephesian Fund, for the costs of ministry the diocese incurs 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.

Page 4

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.

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 (BMG).

The BMG oversee any works emanating from our last quinquennial inspection, which was carried out in 2022.

Page 5

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 until August 2025 and employed by the PCC, are responsible for much of the day-to-day governance and 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.

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:

~~…………………………~~ …………………….. Stuart Hull, Churchwarden Dated……………………..

Page 6

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 2025 on pages 8 to 21 following, which have been prepared on the basis of the accounting policies set out on pages 11 to 13.

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 ACA Institute of Chartered Accountants in England & Wales

Stewardship 1 Lamb's Passage London EC1Y 8AB

Page 7

St John's PCC, Wimborne

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

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
£
426,823
24,724
14,155
4,348
470,049
412,124
412,124
-
57,925
9,560
67,485
866,379
933,864		 Restricted
Funds
£
57,412
98,054
-
1,105
156,571
173,144
173,144
-
(16,573)
(9,560)
(26,133)
440,406
414,273		 Endowment
Funds
£
-
-
-
66
66
-
-
(129)
(63)
-
(63)
6,620
6,557		 Total
Funds
2025
£
484,235
122,778
14,155
5,519
626,686
585,268
585,268
(129)
41,289
-
41,289
1,313,405
1,354,694		 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

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 11-20 form part of these accounts.

Page 8

St John's PCC, Wimborne

BALANCE SHEET

AS AT 31 DECEMBER 2025

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
£
693,275
-
693,275
29,411
223,771
253,182
(12,593)
240,589
933,864
933,864
246,693
687,171
933,864
-
-
933,864		 Restricted
Funds
£
352,941
-
352,941
16,141
59,711
75,852
(14,520)
61,332
414,273
414,273
-
-
-
414,273
-
414,273		 Endowment
Funds
£
-
3,108
3,108
-
3,449
3,449
-
3,449
6,557
6,557
-
-
-
-
6,557
6,557		 Total
Funds
2025
£
1,046,216
3,108
1,049,324
45,552
286,932
332,484
(27,114)
305,370
1,354,694
1,354,694
246,693
687,171
933,864
414,273
6,557
1,354,694		 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
1,313,405

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

~~----------------------------------~~ ----Stuart Hull - Church Warden Date: ____

Charity number: 1132016

The notes on page 11-20 form part of these accounts.

Page 9

St John's PCC, Wimborne

FOR THE YEAR ENDED 31 DECEMBER 2025

CASH FLOW STATEMENT

Cash flows from operating activities:
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of property, plant and equipment
Proceeds from sale of fixed assets
Net cash provided by/(used in) investing activities
Analysis of changes in net debt:
Cash
Total net funds / (debt)
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		 At start of
year
£
233,969
233,969		 Note
a
b
b
Any non-cash
movements
£
-
-		 2025
£
47,444
5,519
-
-
5,519
52,963
233,969
286,932
Cash-flows
£
52,963
52,963		 2024
£
(64,854)
5,177
-
1,042
6,219
(58,635)
292,604
233,969
At end of
year
£
286,932
286,932

£3,449 (2024: £3,383) of the cash balance is not available for use as it is held as an endowment fund

Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities

Adjustments for:
Depreciation charges and provisions for impairment
(Gains)/losses on investments
Dividends, interest and rents from investments
Loss/(profit) on the sale of fixed assets
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities
Note b: Analysis of cash and cash equivalents
Cash at bank with immediate access
Petty cash
Total cash and cash equivalents
Net income/(expenditure) for the reporting period (as per the statement of financial
activities)		 2025
£
41,289
14,749
129
(5,519)
-
(4,762)
1,558
47,444
2025
£
286,637
295
286,932		 2024
£
(71,160)
18,345
(72)
(5,177)
178
(9,079)
2,111
(64,854)
2024
£
232,859
1,110
233,969

Page 10

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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:

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 pre-school, church activities and PCC fees. Pre-school 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 11

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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.

f) Investments Fixed asset investments are held to generate income and / or for their investment potential. Current asset investments are investments that are held specifically for sale or are investments that the charity expects to sell by the next balance sheet date. Investments, other than social investments (see below), are valued as follows:

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.

h) Taxation The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

Page 12

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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
Pre-school NEG income
Pre-school 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		 2025
£
328,410
41,270
4,810
35,074
74,670
484,235
2025
£
93,999
4,055
16,622
6,421
1,681
122,778
2025
£
10,208
3,056
891
14,155
2025
£
5,519
5,519		 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

4 Income from charitable activities

5 Income from other trading activities

6 Investment income

Page 13

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7 Charitable expenditure

Incurred directly on activities
Staff costs
Clergy expenses
Church ministry costs
Church events & activities
Pre-school expenses
Building project
Grants payable (note 7a)
Support costs
Staff costs
Premises costs
Office & admin costs
Depreciation
Governance		 St John's
Church
140,425
1,775
19,652
10,257
-
2,968
122,484
49,806
24,154
17,913
14,562
3,360
407,356		 St John's
Pre-School
78,475
-
-
-
9,604
-
-
-
10,983
-
187
676
99,925		 Global
Action
-
-
-
-
-
-
77,643
-
-
60
-
284
77,987		 Total
Charitable
Expenditure
2025
218,900
1,775
19,652
10,257
9,604
2,968
200,127
49,806
35,137
17,973
14,749
4,320
585,268
Incurred directly on activities
Staff costs
Clergy expenses
Church ministry costs
Church events & activities
Pre-school 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
Pre-School
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

The fee payable to the independent examiner for preparing and examining the accounts was £4,320 (2024: £4,200).

Page 14

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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
Zaelyn Academy
Wycliffe
Streetlight
France Mission (Eglise Protestante)
Arab World Ministries
Tearfund
SIM UK
Carlile College
Wimborne Foodbank
Operation Mobilisation UK
Grants to institutions for less than £1,000 each		 Institutions
£
163,216
6,433
20,266
189,914
Institutions
£
158,687
3,754
1,904
164,345		 Individuals
£
9,913
-
-
9,913
Individuals
£
9,072
-
-
9,072
2025
£
120,804
17,978
15,578
10,316
7,000
5,040
4,833
2,900
2,288
1,200
854
1,124
189,914		 2025
£
173,128
6,433
20,266
199,827
2024
£
167,759
3,754
1,904
173,417
2024
£
115,020
-
17,578
8,496
6,000
4,340
2,029
3,288
1,904
1,200
1,951
2,540
164,345

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		 2025
£
251,431
10,883
5,196
267,509		 2024
£
217,866
4,713
4,174
226,753

The average monthly number of employees during the year was 20 (2024: 19). 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
Members of the PCC
salaries
benefits
contributions
Matt Lee
32,434
-
1,500
Gillian Mannouch
16,164
-
898
Paula Jones
16,164
-
298
Kevin Metcalfe
9,112
-
211
Stephen Cornick
960
-
-		 2025
£
33,934
17,062
16,462
9,323
960
77,741

Page 15

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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:

Other
Employer
Wages &
employment
pension
Members of the PCC
salaries
benefits
contributions
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

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) received a stipend from the Diocese and so was not an employee; some of the Parish Share paid to the Diocese was 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 expenses'.

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 and leaving gifts for Peter Breckwoldt and, in that capacity:

a) received £6,224 (2024: £6,248) and paid £6,264 (2024: £5,743)

10 Tangible fixed assets

Cost
At 1 January 2025
Additions
Disposals
At 31 December 2025
Accumulated depreciation
At 1 January 2025
Charge for the year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024		 Freehold
Property
£
1,256,938
-
-
1,256,938
205,003
12,570
217,573
1,039,365
1,051,935		 Computer
equipment
£
6,656
-
-
6,656
6,190
466
6,656
-
466		 Fixtures,
fittings and
equipment
£
35,351
-
-
35,351
26,786
1,714
28,500
6,851
8,565		 Total
2025
£
1,298,945
-
-
1,298,945
237,979
14,750
252,729
1,046,216
1,060,966

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 16

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

d asset investments
Cost or fair value brought forward
Change in value of investments
Cost or fair value carried forward
tors
Falling due within one year:
Tax recoverable
Other debtors
Prepayments and accrued income
h at Bank and in Hand
Cash at bank with immediate access
Petty cash
itors: liabilities falling due within one year
Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income		 CBF
Investment
Fund
3,237
(129)
3,108		 2025
£
3,237
(129)
3,108
2025
£
44,521
481
550
45,552
2025
£
286,637
295
286,932
2025
£
1,176
3,941
831
7,468
13,698
27,114		 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

11 Fixed asset investments

12 Debtors

13 Cash at Bank and in Hand

14 Creditors: liabilities falling due within one year

15 Deferred income

Deferred income comprises the following:

Pre-school
NEG
Funding
11,373
(11,373)
13,698
13,698
Within one year
13,698
After one year
-
13,698
The income deferred at the period end will be released to income over the following periods:
Amount released to income
Balance at the beginning of the reporting period
Balance at the end of the reporting period
Amount deferred in year		 2025
£
11,373
(11,373)
13,698
13,698
13,698
-
13,698		 2024
£
11,312
(11,312)
11,373
11,373
11,373
-
11,373

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

Page 17

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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
2025
£
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		 Incoming
resources
2025
£
-
-
-
-
470,049
470,049
1
57,451
99,119
-
-
156,571
66
-
66
626,686		 Outgoing
resources
2025
£
(2,159)
(2,767)
(3,128)
(8,054)
(404,070)
(412,124)
-
(77,703)
(88,326)
(2,600)
(4,515)
(173,144)
-
-
-
(585,268)		 Transfers
in the year
2025
£
-
-
-
-
9,560
9,560
(52)
-
(10,983)
1,475
-
(9,560)
-
-
-
-		 Gains and
losses
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
(129)
(129)
(129)		 Closing
balance
2025
£
168,385
243,526
275,260
687,171
246,693
933,864
-
17,203
44,876
-
352,194
414,273
3,449
3,108
6,557
1,354,694

The transfers referred to above were made for the following reasons:

a) From the Pre-school Fund to General Funds to reflect the usage of the hall facilities during the year. b) From General to the St John's 100 Fund for Young People to clear the deficit. This fund is now closed.

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
£
£
-
-
6,104
687,171
29,411
-
223,771
-
(12,593)
-
246,693
687,171
Unrestricted Funds		 Restricted
funds
£
-
352,941
16,141
59,711
(14,520)
414,273		 Endowment
funds
£
3,108
-
-
3,449
-
6,557		 2025
£
3,108
1,046,216
45,552
286,932
(27,114)
1,354,694

Page 18

St John's PCC, Wimborne

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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
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)
(141,951)
-
-
-
(601,111)		 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

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
£
£
-
-
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 2025

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. 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.

17 Transactions with related parties

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

Page 20