THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE EVANGELIST, HEATHERLANDS WITH THE CHURCH OF THE GOOD SHEPHERD Registered Charity Number 1132310 Annual Report and Unaudited Financial Statements For the year ended 31 December 2024 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE EVANGELIST. HEATHERLANDS WITH THE CHURCH OF THE GOOD SHEPHERD Trustees Annual Report and Unaudited Financial Statements For the year ended 31 December 2024 Contents Page Report of the Trustee5 Ito4 Statement of Financial Activities Balance Sheet Cashflow Statement Notes to the Financial Statements 8t018 Independent Examiners Report 19 THE PAROCHLALCHVRCXCOUNCIIOFTHE ECCLÉSIAmcALPARISHOFsfJoHNTHE EVANGEUST, HEAThERLANDswmiTHE CHVRCH OFTMEf<)ODSHEPHERD Trustees. Ahnual Report oltheParothialChurth Councll ofthe Ecde>35t(￿I Parlshoistjohn the EVaDgel￿r.￿eaEherf3nd$w1th the Churthofthefy)od Shepherd Fortheyearended 3IOeternber2024 ￿￿¢>￿￿84￿65haIITrs￿e10vÈ ofJts¥s Re8tsteredU￿ntyIl32a10 StJobn's(hurth Offi¢e.Athity Road. Poale BH140AA Bankers C4F83nk Lt NatWe# UpperParkstone Rokd 209AshleyRo4d Parkst?ne Dprset BN14 9DR We5tH411ing Kent ME19 4JQ EndepeTrdeThto¥amkn NewEDn Ma&nus Ltd Arr0￿MIth Court siatiOnAppfoa¢h Èroad5tone Oorset BHI38AT Afjm and pu¥we The parish of Stjohn the Evafitelisf. Heathtdandsvrith the thurchof the 6￿d Shepherd is dNlded intotrndiStricts,with a Pirrict Church Council IOCQ for each whose rrternbers may beele¢tedtothe PCC The PCC hasthe respoThsibilityofco￿peratlon Wirh thevicaf in prornotinB withinthe eule51aSlical parishthe whoit mission gf thechurch- Pè5ttsral, evangelistlc, ststsil and e¢umenical. AevDtbbieSrnith haséelegated to h*rpa5tOral responsibilityforthe Church of the Good Shepherd a$￿$￿ate Mini5rer.AsCharityTruttees all Pccrnembers hève a dvtytoensure the PCCiSSolvent.well run and deliverin8 itscharitsble outcomes. 4nd are also respon5ibleforthe maintenance of two Church buildin#5 and grounds. togetherwiththeancillaryH3115. The SiJohn'5 Pre-school NurserylPSNI Is constituted as a5epaTrte entity and thereforedoes notappear inthe Ctsn501idated pprish acwunu. TheWi¢ar . Avaluatlonof the Pension 8uilderSchemeiscarrled ouronce e￿ryt￿reeyeJ￿.thern05[ re¢entv?luatyon wa5 Garried Outis 31 De￿rnber2o22. For thepension Bullder 2014secD¢n.the 2022vJluatLon reve4ledJ 5urplu5 of E8.5monthe gngtyngasiumption5 Used. fhere is no requirement lordeficit payments att￿* ¢urrenttime. The nextvaluatyon isdue8t31 De¢ernber 2025. The leyl 5trUrtureof the5¢herne Is suchth?t if Jnotheremployerf?il$.the¢hurchcauld beca￿ re5pon5ible for paying a shareof the tsiled THE PAROCHIALCHURCH COV￿L0FTHE ECCLESLASTICALPARISHOFsfJoHNTHE EVANGELIST. WE4THERLANDS¥WTh THECHURCH OFTMEGOODSHEPHERD Tiitsrees'Ann￿aI Report oltheParo(hialOkurth ¢ounril of Ehe Ecdeslasltsl Parishof Stjohn the E¥arb8eJisLHe¥hertafJdswth thechurthofthe Good Shepherd Fortheyeatthdtd 31(>Kernber2024 Consideration of Major ￿$15￿th¢PCc The rnernbershave assessed the majorri5kswwhich the PCCIS exwsed, in psrticul4rthose related totheoperations and financesofthe PCC, ané aresatisfied rhat the systems Ère in placeto mitt8ate ourexposuretothe major risk5. The HEalih and 5alety Polio that has beeh adopted18y5 down 8Uidelinesforthe safe handlin¥af cosh 5um5. including bankingof sarre. Exh ofthe units (St John's and Shepherd) isadminirtered bya separate irtasurer. Interathon betweenthètwo treasurers.especlally atyearendlconsolidationof the ac¢oyntsforexaminatlon, ensure£ rhatworkingpractices are constantly under revjew.8nd a common approach to procedures IS adopted. A Procedures Manu?Ifor runningthe actounts is hdd in the Church Office, and is updated resularlv. eankacwunts withlntach unli are operated by sepèrttesetsof signatories.therebyreduCing ihtte￿entof an¥ Pwsiblefraud. Athievement5and perfoman Theappointment ol RevDebbie Smith asth¢ ntwAs50cvare MiniSterètthethurth ofthefjoodshepherd and theconstructionand openingof the newthurth building5 are thesran4 outachievÈmentsof the pastyear. The Parish ￿￿53Thd remains r¢sponsiblelDrseryianeconttsctor's and consuitstttyinvthcegdurinethe onstw¢tionand retention pefiod5forthe new bulld. Itls 31sore£ponsible for5ervi¢ingthe£300K loan repayments ttsmethodist Chapel Aid IMCII, due a5 4D hall-ye¥rfy¢apital repayments of £7500 plus Interest loan repayments. Whi15t Iht Pccremalns Comtnitted to payin8 rhe ParishShareourcommitrn¢ntwservicin8the afthEmentitsned invol￿5 and l¢Jan r2payments takes preced¢no. PaAskn iwatters s forlastyearour W¥nned GI￿nI3$ a Parlsh ha5 sto￿ up well and ouroverèll inc¢me and expendEwre iswell rn*ched.?lth¢wgh aitheGood Shepherdthis is due todecreased actiV4tyduringthe interregnum and buildih4projecL Additional fundin¢tsf £1gOKfor¢ompletion Qf theÉl.2M New Build project in July was raised from withinihe parish through the inspired generosityof God'speople and by drawingfrtsm Paitsh Funds. Brfhchurches have"set-èSide' funds Setupwthin theirafjcountsto8llow regU￿r m(fftthlytransters tobe madelmm theirGeneral Fund5. 80th Chufchesare registered withthe Parish 6iVin$5cheme IPfjSl8iyin8Church membersthe tsppofiunitytvgive totheirre5pecDvechurth by dlrectdebit. PG53re paid dlrettlromthe donor'sè¢countonthefirstof every month. PGSthen pÈythe donation tothe Church onthetenth dayof the month, and cEaimthe gift Ald on the dottation. This isthen ppid tot￿￿ Church on re¢eipt from HM Revenueand Customs. Forfurtherdetsi15 on the PGSs¢heme see hrtps.'l%%ww.salisbury.an4lThn.Dr&lp¥rishes/stewardship}parishqivin8-5chem2 Oufwotshippin¥r¢mrnunity Is thefourth large5rin rhe Deanery. Underthe newSh3reSystem WAof the parish share requestwill be based on ministrydeploymentand 40%¢n worshippingcommunitynumbers. Notethatwe anticip4te 4 depriy4tr0n relief of £IQK to be applied eachyear. butwe antKipate parish share reque5tsof £104.606 bv 1028. In line with advice re¢retsrysupported bythe Oiocesan &fegusrdingAdvis¢r forall otherincidents, tothe Wicarand Chyrchwardens Using the Online ftsrtn at https'./uforrns.¢h4ritycomrnjssion.gov.uVreport-a-serLOU5- inGtdent thurth oftheGood Shepherd Rev DebbieSTnith was licensed as Asscciate Minsterètthe ChU￿h01 the GoDd Shepherd on isthJuly2D24. Thethurch rebuildingwo￿ byspetisbury Construction Ltd underJcfMlnorWorkswith Cohtrathor's Design 20163refgrth¢iantrattsum of £975283.36 lexd VAT) Inotethatthe majtsrifyof the projertis zertrratedl. Contrartstartdatrwas 23 Ortober2023with the dpte of ¢ornpleiion5et for26thJuly2024. althov8h latt thÈngesiofiredo¢>rs and access pushed the hèndover b3ckto14te SÈptembèr2024. The tomplttion costs were alsoraiSt6. The new buildingwasdedicated èt a joyous &ervice by8ishopStepheThon 6th October 2024. Thetotal projettc05rw45 £1.2M funded from fourmain Sou￿£5- • Funds rdised and gwen by the parlsh£45S.023 Pr¢¢eeds from the saleof 35 sianfield Road £306.700 Gr4nrs recel¥ed from thefalbotwill4ge Trust £50.000, Joseph RènkTruSt£40,WO, LJln8 FamilyTru5ts£30.0￿. 8enefact rpJst£22.￿. Ersk5ne MutonTruSt£S.O￿,1aTret Munror￿st￿,oQo. 64ffiled TrvSt£2.0 20 yearloan from Mtt4£3QO,OOQ Stjohn. wesaidgoodbyeto Bex SIrnp￿nS In Ortoberand Savethanksfor her tenyears of tireless effortand work. We wish her311the best35 5hetakes breakfrom paid church work. On revlewln8 tsufchildren's and Families work weéeclded go pfioritise JuniDrChufch and Yoyo andwill continuelo staff and rurtthese. Sonseeker5aTrd B8GA wll meetai present Expenditure On tn3intenanc¢and bu15diThg reduced io help supporrthefl￿ThCe required lorthe Good Shepherd new build. StJohns contrlbuted £Y$K toward3thisproje¢t rhisyear inèddition tothE￿w￿l01 its rrember5. A Net-Zeroen¢T¥ypudirwas ¢aryied outtsn the church building. HnaTrdal re¥tew Wecontinuedto usethe firrn otNe￿o￿ Mayusas Independent ExaminerstorourParishaccounts. The DiocesansharE rhe par15h wasasked to •ythiS yearunderthe Fairer$harescheme￿*sEg6.181, this was redurnd to tr*lp supportrhe new bvild c05t5. Thisyear. 5tJohns paid £IOK and the Sood shepherd paid £4Ktowards the Parighshare. as the Parish locvsed sty resources on the New Bulld pmject. The PCC 11 makeshare pJyrnentS i• the ctsminE yearon a monthly ￿51$aftd not bydifettdebitin orderto maintsin wh reserves in lintwith Qyr reseNes policy. The PCCrernain5 rornrnltt￿ tothe prlndpl¢ of ￿VI￿@Parish share. pige 3 THEPAROCHIALCHURCM COVNCILOFTHEECCLE51ASTIC4LPARISH OF￿ JOHNniE EVANGEUST, HEATHERL4NOSWITH THEOIURCH OFTHEGOOOSHEPHERD TW5rees'Annual Reportofthe Pat¢th¢al Churth oltheEcclegastical Parfjsh ofStJ¢hTr the EvathWisL Heatherlatsdswith thechutth oftheGoad Shepherd Fortheyear w¢ed3L December20Z4 r￿l¢W-￿￿tI￿ued Resekves poliry The ¢ondition5 Qtthe MC4Loantorthe Ntw build inJudethatwe holdcash ￿serVe￿OI £2SKIh￿gh￿￿1Ihe 20¥earperiod ofthe loan. We endeawurtD hold c8sh in rtseNe5 equatiTh8 totheGen¢ral Fund l¢ash5pvinylof£2Skl. The reserves held bythechurch 3ttheyearend were asfollow5'. Unresiricted fvnds 250.113 12023.. £299.4S71 Aestrirted 28,629 12023.. £97,2321 polirylor thebaysof Indudin8itrm5 withln'Typ¢sof ftesour¢esExpeTrded' The all¢)cation of itemsof expenditure ha5 beendetermined byfollowing the¥uidelines provided in J publlcatitsn bythe Church of England*giwngguidaThcefor Pcts to help themcomplywth Partm of the Charlties Act I￿3. fitle.. The Charities Act I￿3 and rhe PCQ 200813rd edirionl-a Cuide tothe SORP2005 Churth Attendan conc￿atIon nUm￿r5 duringthe yeèrwere 4922èdultsand 1187childrenatsfJohns. 182? and 79 at Churth af Ehe Good Shepherd. Statsrnent of Pxtythi¥l Ch¥r(h cou￿￿7,5￿¢sPo￿Slblli¢Je5 Charitylaw requiresthe Couhcil to prepèrt financial ststementr foreachfinahciglyear, which eive ptwe and faifviewDtthestate of afkirsof thE tharityand of it'sfinancialattiyiries forthatperiod and adequ8triy disdnEui5h ?nymèterial SPE¢val rrustsorrestncred fundsof the charity. In prepèringthose finantial siatementsihe rrusteesare ts4uiredto.' select Suitable a¢c¢untinE poliues artd thenapptythem consi5tentyy makejudgementsand estirrates thatare reasonableand prudent statewhetherthe poliCie5adopted are irtèccordancewith the8pprcoriate StsRPan Accounting bycharities andAc¢ounting Regulation ané With appli¢4bleaccounting stèndBrd3.subjecttOany material depèrtures dlsclosed and explained in thefinancial ststements. and prep8rethefinènrialmtementsonthEgoinic0n￿rn bas￿ unless it is irwppropriate toassurnethatthe charitywllltontsnue. The¢¢untsl 15 re5ponSible forkeepin&properètCDuNtin8records whKh disclose, Wirh reasonableaccurauyaianytime, financial position of the tharity, and toenablethemto en3urethatthelinan¢lal ststements complywiththeChaDtles Art 2011.Theyareèlsoresponsibleforsafeguardin8 the assets Df thecharlty and hence taking reasan4ble steps forthe preventionanddetectiooofftsud oroiher jrregularities. On behalFolthe PCCofH¢4therlands Dated: page4 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIAsncAL PARISH OF STJOHN THE EVANGELIST. HEAThERLANDS WttH THE CHURCH OF THE GOOD SHEPHERD ststement of Financial Activities For the year ended 31 Oe¢ember 2024 Un- restricted Funds restricted Notes Funds Restrieted Funds Total 2024 Restrirted Total Funds 2023 Incoming ResourcÈs Donations and lègaaes Income from charitable activities Investment income 109,978 35,692 671 385,605 527 836 495,583 36,219 1,507 132.787 32,129 13,271 56.325 577 189.112 32,705 13,271 Total Incoming Resources 146,341 386,968 533.309 178.187 56.902 235.089 Resource5 Used Charitable 3rtivities Other 101,676 7.304 982,502 1,084,178 7.304 198,713 10.832 230.794 429,507 lQ,832 Total Resources Used 108.980 982.502 1,091,482 209,545 230,794 440.339 Net Movement in Funds 37.361 1595.5341 1558.1731 {31,358J {173.892J {205,25OJ Transfers io 1586.9311 586,931 13.6481 3,648 8alances brought forward 299,457 37,232 336.689 334.463 207,476 541.939 Balances orried forward 1250,1131 28,629 1221.4841 299,457 37.232 336,689 page 5 THE PAR¢XHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF STJOHN THE EVANGEUST. HEATHERLANDS WITH THE CHURCH OF THE GOOD SHEPHERD Balan￿ Sheetas zt 31 December 2024 Un- restricted Restrirted Notes Funds Funds Z024 2023 Fixed Assets Tangible fixed assets 29,954 29.954 34.416 29.954 29.954 34.416 CurrentAssets Debtors Cash at Bank and in hand 9,877 4.330 9,877 32,959 9.976 294.097 28,629 14,207 28,629 42,836 304,073 Itabilities- amounts falling due within one year 18.800 18.800 1.800 Net CurrentAssets 14.5931 28.629 24,036 30Z.273 Liabilities- amouttts falling due after one year 275,474 275,474 Net Assets 1250,1131 28,629 1221,4841 336.689 Approved by the Parochial Church Council on and signed on its behalf by: The notes on page5 8 to 18 Form part of these accounts. Page 6 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE EVANGELIST. HEATHERLANDS WITH THE CHURCH OF THE GOOD SHEPHERD Cashflow Statement for the year ended 31 December 2024 2024 2023 Net cash from operating artivities 1262,6451 1203.1381 Dividends and interest {Purchasel/Disposal of investments 1,507 8.939 274,423 1,507 283,362 Change in cash equity in the year 1261.1381 80,224 Cash as at l January 2024 294,097 213,873 Cash as at 31 December 2024 32,959 294,097 Net income lexpensel Depreciation charge Dividends and interest Decrease/lincreasel in debtors IDecreasel/increase in creditors 1558,1731 4,462 {1,5071 99 292,474 1262,6451 1205,2501 4,799 18.939) 6,252 1203,1381 page 7 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsllcAL PARISH OF ST JOHN THE EVANGELIST, HEATHERLANDS wrrH THE CHURCH OF THE GOOD SHEPHERD Notes to the financial statements For the year ended 31 December 2024 Accounting Policies Basis of preparation The financial statements have been prepared under the Church Accounting Regulations. thè historical cost convention, as rnodified by the revaluation of certain fixed assets. and in accordance with the Statement of Recommended Practice. Accounting and Reporting by Charities. ISORP 2019IIFRS 1021, issued in 2019. applicablè accounting standards and the Charities Act 2011. The financial statements include all transactions, assets and liabilitie5 of which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal 8atherin8s of Church members. These accounts have been prepared on a Goin8 Concern basis as there are no material un￿rtaIntieS about the ability tg continue. Presentation currency is pound sterling. Fund Attounttng Policy Unrestritted income funds are general funds whith can be used for PCC ordinary purposes. Unrestricted funds include desi8nated funds.. Restricted funds represent income from donations or grants received for a spècific object or invited by the PCC for a specific object. The funds may only be expended on the specific objett for which thev were given. Any b3lance remainin8 unspent at the year end must be carried forward as a balance on that fund. Designated funds are unrestritted funds set aside by the PCC for specific purposes. Further details of each fund are disclosed in note 10. Incomin8 Resources Voluntsry income including collections, donations and legacies is recognised where there 15 entitlement, certainty tsf receipt 3nd the amount can be measured with sufficient reliability. Grants and legacies to the PCC a accounted for as soon as the PCC is notified of its legal entitlement to them, their ultirnate receipt is considered reasonably certain and the amounts due are reliably quantifiable. Any income tax recoverable on gift aid donatioris Is reco8nised in the period which it relates to. Income derived from events is ￿COgniSed as earned (that is, as the related 8oods or services are provided). Investrnent income is recognised on a receivable ba515. Income from charitable actiwties indude5 income Tecognised as earned las the related 8oods or services are provided) under contrèct. There has been no offsetting of assets and li3bilities or income and expenditure. unless requires or pemitted by the FRSI1021 SORP Page 8 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF STJOHN THE EVANGEusf, HEATHERLANDS WtfH THE CHURCH OF THE GOOD SHEPHERD Notes to the Finanual Ststements- continued For the year ended 31 December 2024 Accounting Policies- continued Resources Expended Grants and donations are accounted forwhen paid over, orwhen awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share expected to be paid, is accounted for when the Invol￿ is received. All other expenditure is generally reco8nised when it is incurred and is accounted for gross. dl Fixed Assets Consectsted and beneficial property is not included in the accounts by SIOl2113l and Icl of the Charities Act 2011. Moveable church furnishings held by the churchwardens on special trust forthe PCC and whith require a faculty for disposal ère inalienable property. listed in the church's inventory, which can be inspected lat any reasonable tirnel. For inalienable propety acquired prior to 2005 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since l January 2005 are capitalised and depreciated in the accounts overtheir anticipated useful and econornical live5 on a straight line basi5. All èxpenditure incurred in the year on consecrated or beneficed buildings, individual items under £500 or on the repair of moveable church fumi5hings acquired before I January 2005 is written off. Depreciation Depreciation is pn)vided on tangible fixed assets SO 3S to write off the cost or valuation, less any estimated residual value, over their experted useful economic life as follows= Fixtures and fittings, office equipment, audio Improvements to property Music equipment 10 years straight line 20 years straight line 4 years straight line Current A55ets Amount owing to the PCC at 31 December 2024 in respert of lees. rents or other income are showing a5 debtors le5S 3ny provision for amount which may prtsve uncollectèble. Current Liabilities Amounts owed bythe PCC at 31 De￿rnber 2024 are shown as creditors and accruals. Page 9 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTifAL PARISH OF STJOHN THE EVANGELtsr. HEATHERLANDS W￿H THE CHURCH OF THE GOOD SHEPHERD Notes to the Financial Statements- continued For the year endèd 31 Detèmber 2024 Ac¢ountlnE Policies- continued h) Donated goods Any material donated goods are ente￿d into the accounts as a donation at fair walue at date of dtsnation. Pa8e 10 THE PAROCHIAL CHURCH COUNCILOFThE ÉCCLESIA>rirAL PARISH OF STJOHN THE EVANGEusf. HEATHERLANDS WITh THE CHURCH OF THE GOOD SHEPHERD Notes to the Financial Statements- contirtued For the year ended 31 Detèmber 2024 Incoming Resources restricted Furtds Re5trirted Funds Total 2024 restricted Funds Restritted Funds Totsl 2023 Donations and legacies Planned Giving Collections Donations Legacies New build donations New build grant Gift 3id tsx recovered 75,912 11.354 8,428 1,000 7S,912 11,354 17,775 11.000 254,364 107.945 17,233 86,927 7.493 5,542 4.100 86,927 7.493 14,13Z 4.100 20,909 22.000 33,551 9.347 iO,O(KJ 254.364 107,945 3.949 8,590 20,909 22,000 4,826 13,284 28,725 109,978 385,605 495,583 133.787 56.325 189.112 Income from Charitsble Activitie5 Hall letting5 Fees Horne from home Boys brigade 31,912 3.780 31.912 3,780 28,939 3,015 155 20 28.939 3.015 155 597 527 527 577 35.692 527 36.219 32.129 577 31706 Investrnent Inwme Bank Inte￿$t Dividend income Profit on sale of investments 671 836 1,507 2,806 6,133 4,332 2,806 6,133 4,332 671 836 I.S07 13.271 13.271 Total Incoming Resources 146,341 386.968 533,309 178.187 56.9Q2 235.089 Page 11 THE PAROCHJAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF STJOHN THE EVANGEUST, HEATHERLANDS W￿H THE CHURCH OF THE GOOD SHEPHERD Notes to the Financial Statements- continued FOT the year ended 31 December 2024 Resources Used restricied Funds Restrirted Fund5 Total 2024 restricted Funds Restricted Funds Totol 2023 Charitable Acb¥ities Ernployment costs Bank charges Loan interest Depreciation of tangible fixed assets Overseas missions Home mission5 14.897 14,897 121 9,098 4,462 4,960 2,690 14,000 2,495 50.220 6,229 17.964 5,602 950.085 16,817 123 16,S17 123 121 9,098 4,462 100 4,799 loo 518 4,799 5.025 3,998 88.795 2,542 29.411 8,986 13.649 11,236 221.546 242,701 61 843 521 4,860 2,690 4.925 3,480 P3rish share Clergy expenses Church eKpenses Church maintenance Hall expenses Hall m8intenance New bvild Home from horne expenditure Boys Brigade and girls association Church capital expenditure 14,000 2,495 50.020 6,229 17.964 5,602 88.795 2,542 29.411 8,986 13.649 11.236 21,155 61 2CKJ 950,085 672 672 683 843 683 521 101,676 982,502 1,084,178 198,713 230,794 429.507 Support costg AdministTrtion Independent examination 5,504 1.800 5,504 1.800 9,032 1.800 9,032 1.8QO 7,304 7.304 10.832 10,832 Total Resour￿$ Used 108,980 982.502 1,091,482 209,545 230.794 44Q,339 Page 12 THE PAROCHIAL CHURCH COUNCIL OF THE EcCLEsW￿1cAL PARISH OF STJOHN THE EVANGEU5T. HEATHERiANDS WTfH THE CHURCH OF THE GOOD SHEPHERD Notes to the Firtantial Statements- continuèd Forthe year ended 31 Decembèr 2024 Staff costs 2024 2023 Sa13ries- youth/children Soci31 security- youth/children Pensionl￿fe cover costs- youth/children Other expenses 12,856 579 1,350 112 13,468 546 1.475 1.328 Total 14,897 16,817 No employee received emolurnents of more than £60.QX)O durin8 the year12023- Nil) The employee left employment in October 2024 Average rtumber of full time stsff 2024 2Q23 Fixed Assets for Use by the PCC Audio Visu31 Music Equipment Equipment Office and tsther Building Equipment Improvements Totsl Cost At l January 2024 2,239 14,794 15.413 40,380 72.826 aosing balance 2,239 14.794 15,413 40,380 72,826 Depreciation At l January 2024 Charge for year 2,239 9,693 978 11.958 1,669 14.520 1,815 38,410 4,462 Closing balance 2.239 10.671 13,627 16,335 42,872 Net Book Vzlue 31st December 2024 £ 4.123 £ 1.786 £ 24,045 £ 29,954 31st DeTrmber 2023 £ 5,101 £ 3.455 £ 25,860 £ 34.416 Page 13 THE PAROCHIAL CHURCH COUNaL OF THE ECcLESW￿lCAl PARISH OF STJOHN THE EVANGEUST, HEATHERLANDS WJTH THE CHURCH OFTHE GOOD SHEPHERD Notes to the Financial Statemertts. continued For the year ended 31 December 2024 Debtors 2024 2023 Gift aid receivable Prep3yments 9.600 277 8,894 1.082 9,877 9,976 Liabilities-Amounts Falling Due within One Year 2024 2023 Accruals Loan account 1,800 17,000 1800 18,800 1,800 Liabilities- Amounts Falling Due within One Year 2024 2023 Loan account 275.474 27S,474 Control and related parties The PCC is an unincorporated charity and as such eontrol is vested in the members The￿ were no related party transattion5 in the year. P38e 14 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsficAL PARISH OF STJOHN THE EVANGELIST. HEATHERLANDS WITH THE CHURCH OF THE GOOD SHEPHERD Notss to the Financial Stèternents. continued For the year ended 31 December 2024 At At January 2024 Incoming resources Resources expended December Transfers 2024 10 Fund analysi5- current year Designated Fun*Js ABC- Ashlèy Bee CSub Childrenftouth Resources Childrens Groups Discretionary Fund House Maintenance 293 90S 103 36 1,130 1.787 27 218 2.S72 108 374 388 528 103 36 17511 1,130 787 38 218 572 Le8acies Messy Church Home from Home StJohnsToddler Stjohns Badminton Set aside fvnd 11,0001 11881 199 1,322 1,392 13,3221 11,3921 so.000 50.000 7,071 3,395 16,6661 so,000 53,800 General Funds Unrestricted income fund 292.386 142.946 1102,3141 1636,9311 1303.9131 Restrirted Funds Agency Collection Bible Society Boys Brigade with Girls Association Building Development Church Pastoral Aid Society External Restricted Graduate Training Ministty ènd Evangelism Missionary Open Doors Quinquennial Work R2R Sudan Tear Fund WBT 7,025 7.025 13 460 948 527 373,145 1,128 8.250 193SI 16721 1959,1831 Ii,iooi 115,5341 605 586,038 94 16.723 3,082 2,0(K) 5,169 132 2,350 23 122 9,439 3,082 967 11.0331 S.169 1.164 I1,4￿)} 104 2.350 99 723 11201 18001 11,1251 16001 77 729 255 392 320 25 37.232 386.968 1982,5021 586,931 28,629 The £586,038 transfer was the funds transferred from the general fund to cover new build costs. The £S0.000 transfer from general funds to designated funds is the Set aside fund as a8￿ed by the Church. page IS THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF 5TJOHN THE EVANGELisf. HEATHERLANDS WITH THE CHURCH OFTHE GOOD SHEPHERD Notes to the financial Statements- continued For the year ended 31 December 2024 io continued At JontJG¢ry At December 2023 Incoming resources Resources expertded 2023 Tron5fers Fund onolysis- prioryeor Designuted Funds ABC- Ashley Bee Club Childrens/Youth Resources Childrens Groups Discretionory Fund House Mairttenonce Legucies Messy Church Homefrom Home StJohns Toddler Ministery Stjohns Bodminton 258 845 103 66 122 250 187) f190J 293 905 103 36 (301 1.130 2.778 245 1,130 1,787 27 4,100 272 218 725 388 1,351 (4.0901 1490J {I,ooii 218 2,572 (376) 11,358) 11.400) 2.223 970 49 5.425 7,426 18,021) 2.241 7,071 Generol Funds Unrestrictedincomefund 329.038 182,831 1213,5941 fS,889J 292.386 Re5trictedFunds Agency CollertlDn Bible Society Boys Brigade with GirlsAssociation Building Development Church PostomlAid Society Externul Restricted Groduate Troining Ministry ond Evoyngelism Missionary Open Doors Quinquenniol Work R2R Stjohns 8udfftinton Stjohns Toddler Group Sudan reor Fund WBT 7,066 51 605 17B.637 23 6,993 3.Q82 284 5,169 64 2.350 759 577 (800) (842) 7,025 214 605 42,909 1,371 6.895 f221.546) I1.3(￿) (ij 94 16,723 3.082 2.000 5.169 132 2.350 23 2,83S 1,716 2.080 {2,080} 19501 1,018 4Z8 iiooi 1308) (879) (2,223) 162 879 2,223 17 16 14 1.396 1.188 361 11,S75) 11.200) 1400) 50 25 207,476 56,902 f230.794) 3.648 37.232 page 16 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESLl¥nCAL PARISH OF STJOHN THE EVANGEUST, HEATHERiANDS WITH THE CHURCH OF ThE GOOD SHEPHERD Notes to the Finantial Statements- continued For the year ended 31 December 2024 10 continued Designatsd Funds ABC Has lots of crafts, game5 and artivities. There is no fee to join. Childrensjyouth Resources.. For use by Children and Youth projertS Childrens Groups= For use by any of the Childrens Groups Discretionary fund A fund made available for the clergy to help parishioners in need House Maintenance.. For use on costs for the rental property Legacies= A fund to use the legacies left to the church Messy Church = Fund to support the Messy Church events Home from Home= To fund the lunch club Stjohns Toddler.. For use for the Friday mornin8 toddler group Stjohns Badminton: For use by the badminton group Set aside fund .. For each church to bè able to make regular transfer5 from theor general funds. Restrirted Funds Agency collettion '. Are held to be out to other sour￿5 Bible Society= To fund the making of the scriptures more widely available Boys Brigade with Girl Association= Is for use forthese clubs Building Development= Is for use on the new building Church Pastoral Aid Society.. Is for use by the society only Extern81 Restricted .. 15 made up of funds received from St Aldhelms Academy and 8UCA which is used for community projects Graduate Training.. For fundin8 of the graduates Ministry and Evangelism For the furtherance of Ministry 3nd Evangelism in the community Mis59nary'. For missionary work Open Doors= To supply bibles, trainin& literacy programmes. support and advocaerf services to serve Christian5 living under religitsus persecution. Quinquennial Work-. Towards repairs identified in the Quinquennial report R2R.. Seeks to help all homeless ènd vulnerably housed people in Poole regèrdSess of faith Sudan For collertions for the Sudan Tear Fund Providing food. shelter, medical care, schoolin& hOspi￿]S in the world's most deprived and war torn areas WBT Wycliffe 8ible Translators: for translating bibles into many languages page 17 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF STJOMN THE EVANGEUST. HEATHERLANOS wrrH THE CHURCH OF THE GOOD SHEPHERD Notes to the Financial Statements- continued Forthe year ended 31 December 2024 11 Net Assèts by Fund Un- restricted Funds strirted Funds Restrirted Total Funds 2024 Restricted Funds Tot(Jl 2023 Tangible assets Current assets Creditors= Amounts falling due within one year Creditors Amounts falling due after one year 29,954 14.207 29,954 42.836 34.416 266,841 34,416 304,073 28,629 37,232 118.8001 118,8001 11.800) 11,800} 1275,4741 1275.4741 1250,1131 28.629 1221,4841 299,457 37,232 336,689 12 Trustres, remuneration and expenses No trustee received any remuneration gr expenses during the year12023 '. nil) for serving as a trustee of the charity- 13 Trustees. expenses No trustees expenses were incurred during the year12023: nil). 14 Independent Examiners remuneration Total 2024 Tot?1 2023 Examination fee Other services 8LMJ 1,000 1,800 800 1,000 i.soo page 18 The Parochial Church Coun¢il of the E¢clesiasti¢al Parish of St John the Evangelist. Heatherlands wtth the Church of the Good Shepherd Financial Ststements Year Ended 31 December 2024 Independent Examirterfs Rèport to thé Thè Parochial Church Council of the Ecdesiastical Parish of St John the Evangelist. Heatherlands with the Church of the Good Shepherd l ￿POrt on the financial statements of the Parochial Church Counal of the Ecclesiastical Parish of St John the Evangelist. Heatherlands with the Churth of the Gtsod Shepherd for the year ended 31 December 2024, which are set out on pages I to 18. Respective responsibilities The charity's trustees are responsible for the preparation of the accounts. The charl￿$ trvstees consider that an audit 15 not required for thi5 year under section 144 of the Charities Aet 2011 Ithe Charities Artl and that an independent examination is needed. It is my responsibility to.. examine the accounts under settion 145 of the Charities Att 2011. to follow the procedures laid down in the general Directions 8iven by the Charity Commission (under section 14515llbl of the Charities Act, and to state whether particular matters have come to my attention. Basis of indèpendent examinerfs report My examination was carried out in accordance with the General Dirertions given by the Charity Commissioners. An examination includes review of the accounting ￿COrdS kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concernin8 any such matters. The procedures undertaken do not provide all the evidente that would be required in 3n audit, and Consequently no opinion is given as to whetherthè accounts present a -true and fairf view and the report is limited to those matters set out in thè statement below. Independent examinerfs statement In connertion with my examination, no matter has eomè to my attention, which gives me reasonable cause to believe that in. any material respect, the requirements to keep accounting records in accordan￿ with sertion 130 of the Charities Art-, and to prepare accounts which accord with the accountin8 records and comply with the accounting requirements of the Charities Art have not bèèn met.. or to which. in my opinion. 3ttention should be drawn in order to enablè a proper understanding of the accounts to be reached. Date.. C Fairhall FCCA Newton Magnus Chartered Certified A¢¢ountsnts Arrow5mith Court ststion Approath Broadstone Dorset BH18 8AT page 19