2025-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST THOMAS, FAIR OAK (REGISTERED NUMBER : 1132887)

TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

THE PAROCHIAL CHURCH COUNCIL OF FAIR OAK AND HORTON HEATH

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

REPORT OF THE TRUSTEES

LEGAL AND ADMINISTRATIVE INFORMATION

PCC Members (Trustees)
Vicar:	Jono Harvey
Assistant Curate:	Bob Nicholls (NSM)
	Tom Young
Churchwardens:	Robert Carkeet
	Matt Nicholson
Deanery Synod reps:	Danny Stupple (until 18thMay 2025)
	Steve Harding
	Neil Osborne
Other PCC Members:
	Gary Stupple
	Steve Cann
	Teresa Lovett
	Zoe Palmer (until 15thOctober 2025)
	Lucy Freckleton (until 9th October 2025)
	Anais Harvey
	Caroline Oswald
	Sue Lynham
	Daphne Bright
	Danny Stupple (from 18thMay 2025)
Officers of the PCC, who are	not members (non-voting)
Secretary:	Andrew Challis (until 18thMay 2025)
	Sue Lynham (from 18thMay 2025)
Treasurer:	Stuart Waterman
Safeguarding Officer:	Michelle Pride
Electoral Roll Officer:	Sandra Brierley
Readers Licensed to the Parish:Danny Stupple
	Dave Owens
Miscellaneous Information
Charity Number:	1132887
Independent Examiner:	Knight Goodhead Limited,
	7 Bournemouth Road,
	Chandlers Ford,
	Eastleigh,
	Hampshire,
	SO32 5DA

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THE PAROCHIAL CHURCH COUNCIL OF FAIR OAK AND HORTON HEATH

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

REPORT OF THE TRUSTEES

The trustees present their report and accounts for the year ended 31 December 2025.

Structure, government and management of the PCC

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Powers Measure. The appointment of PCC members is governed by the Church Representation Rules. Training is provided where appropriate, for example, where churchwarden briefings or safeguarding training is arranged by the diocese.

The parish has an annually reviewed Safeguarding Policy, with established and ongoing training in safeguarding and working with vulnerable adults. All staff, paid and volunteers, receive instruction in safeguarding. There are various policies and procedures covering matters relating to work, safety, disciplinary and grievance procedures, and health and safety at work.

Background: The Parochial Church Council (PCC) has the responsibility of co-operating with the Vicar in promoting the whole mission of the Church – evangelistic, social and ecumenical – in the ecclesiastical parish of Fair Oak and Horton Heath and beyond.

Membership: Members of the PCC are ex-officio or elected by the Annual Parochial Church Meeting (APCM), in accordance with Church Representation Rules.

Standing Committee: This is the only sub-committee required by law. It comprises the Vicar, the Churchwardens, and at least two other members of the PCC. It has the power to transact the business of the PCC between meetings, should that become necessary, normally in exceptional circumstances only. Any decisions taken by this committee are reported back to the next full PCC meeting and are minuted accordingly. The members of the Standing Committee during the period were Jono Harvey, Robert Carkeet, Matt Nicholson, Tom Young, Gary Stupple, Caroline Oswald, and Danny Stupple.

Oversight Sub-Committees

The PCC also operates nine sub-committees to manage the day to day running of the church:

----- Start of picture text -----
Stewardship Oversee Church finances and ensure we are fully compliant with charitable
law and guidelines.
Safeguarding Oversee and maintain a culture that protects and promotes the welfare of
children, young people and vulnerable adults at risk of abuse.
Fabric and Buildings Oversee access, care, maintenance and development of our buildings and
facilities
Loving and Serving Oversee our loving and serving activities for the support and benefit of the
Church family and the wider community.
Building Community Oversee our activities that build a sense of shared community together.
Exploring faith Oversee our activities that encourage people to consider and explore the
Christian faith.
Gathering as Church Oversee our corporate worship gatherings.
Sharing life as disciples Oversee our opportunities that encourage our growth as disciples
Partnership in the Gospel Oversee our work with collaborative regional Church ministries and our
international mission partners.
----- End of picture text -----

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THE PAROCHIAL CHURCH COUNCIL OF FAIR OAK AND HORTON HEATH IN IAL TATEME R THE ENDED IDE EMBER 2 REPORT OF THE TRUSTEES Athlevements and Performan 2025 has seen steady growth in the mission and ministry of the church across all age groups. This growth has helped us consider the different options we provide for people to grow a5 disciples, as well a5 what it means to represent Fair Oak ond Horton Heath. Consequently, we have added another option into our 11am service and moved our Family@4 gathering from Horton Heath Community Centre into the local Kinls School The START course and our'faith explorinl activities have introduced new people to Jesus and the lrfe of the church, and during 2025 we introduced the Sequel Moving On course as well as a Prayer course. Also, in 2025 we introduced the adult Kintsugi Hope course, to discuss mental wellbeing and associated topics, which was very successful. Going forward into 2026 we are looking to run this course for 13-18-year-olds who would benefit from a safe place to discuss their mental wellbeing Flnanclal Revlew The following page5 show our financial position at the end of 2025. The total income into St Thomas, Church was £185,786 in 2025 compared to a total income of £184,851 in 2024. Our total outgoings for 2025 were £177,309, compared to £231,439 In 2024. Unlike 2024 where we used monies from our legacy and project fund to install a new electric heating System in the church and gas boilers in the extension and the Stables building, as well as new windows to the ground floor of the Stables, In 2025 we had no significant high capital expenditure. This is demonstrated in the closer income and expenditure figures. Already for 2026 we have plans to install a new front door and screen to the Stables buildln& a new pair of internal glazed doors to the entrance lobby and fit new carpet in the church. ReseNes Pol We previously combined the legacy and project funds together Into one figure to help cover the c05t of essential works to the fabrlc of our Church and associated buildings. This legacy and project fund is the key part of our reserve policy, which is closely monitored and enables us to have sufficient reserves, whith would tover our running Costs for at least 6 months. Signed on behalf of the trustees.. Jono HaNey Vicar Dated.. 12th Feb 2026

INDEPENDENT EXAMINER'S REPORT TO THE TRU5TEE5 ON THE UNAUDITED ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST THOMAS, FAIR OAK FOR THE YEAR ENDED 31 DECEMBER 2025 I report to the trustees on my examinatlon of the account5 of The Parochlal Church Council Of The Ecclesiastical Parish Of St Thornas, Fair Oak for the year ended 31 December 2025. which are set out on pa8es 5 to 9. RESPONSIBILITIES AND BASIS OF REPORT As the trustees of the Charity you are responslble for the preparation of the accounts in accordance with the requlrements of the Charities Act 2011. I report In respect of my examination of the Trustee's account5 carried out under sectlon 145 of the 2011 Art and in carrying out my examination I have followed all the applScable dlrertlons glven by the Charity Commisslon under sectlon 14515llbl of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT I have completed my examlnatlon. I confirm that no material matters have come to my attentlon In connectlon wlth the examlnation giving me cause to believe that In any materlal respect: 111 accountlnB record5 were not kept In respect of the Charlty as requlred by seetlon 130 of the Act,. or 121 the accounts do not accord with those records. I have no concerns and have come across no other matter5 In connection with the examinatlon to which attentlon should be drawn In ih15 report In order to enable a proper understandlng of the accounts to be reached. C J Goodhead FCA Knight Goodhead LSmbted Chartered Accountants Dated: 0710412026 7 8ournemouth Road Chandler's Ford Eastleigh Hampshire 5053 3DA

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST THOMAS, FAIR OAK RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025

			Unrestricted Funds
	Notes		General Designated funds funds £ £	Restricted funds £	Total 2025 £	Total 2024 £
INCOME
Voluntary income	2(a)		165,377 405	-	165,782	168,951
Investment income	2(b)		13 1,666	-	1,679	1,214
Receipts from charitable activities	2(b)		15,417 -	-	15,417	14,686
Other receipts	2(b)		175 2,733	-	2,908	-
TOTAL RECEIPTS			180,982 4,804	-	185,786	184,851
PAYMENTS
Direct costs
Relating to church activities	3(a)		81,380 3,908	-	85,288	90,601
Church management and admin	3(b)		72,703 5,702	-	78,405	126,550
Mission giving and donations		4	154,083 9,610 13,616 -	- -	163,693 13,616	217,151 14,288
TOTAL PAYMENTS			167,699 9,610	-	177,309	231,439
Net of receipts / payments before transfers			13,283 (4,806)	-	8,477	(46,588)
Transfers between funds		8	(204) 204	-	-	-
NET MOVEMENT IN FUNDS			13,079 (4,602)	-	8,477	(46,588)
Cash funds as at 31 December 2024		8	20,504 118,610	-	139,114	185,702
CASH FUNDS AS AT 31 DECEMBER 2025		8	33,583 114,008	-	147,591	139,114

The notes on pages 7 - 10 form part of these accounts.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST THOMAS, FAIR OAK STATEMENT OF ASSETS AND LIABIUTIES FOR THE YEAR ENDED 31 DECEMBER 2025 Vnre5trlcted Funds General Deslgnated funds funds Restrlcted funds Totsl 2025 Total 2024 A CASH FUNDS Cash at bank with immediate access 33,583 114,(tt)8 147,591 139,114 33,583 114,008 147,591 139,114 B OTHER MONETARY ASSETS Gift aid due to charity 804 502 804 502 C LIABIUTIES Fee frjr Independent Examination 1.440 1,440 D ASSETS FOR CHARITYS OWN USE Consecrated property, beneficed property and moveable church furnishings which require a special faculty for disposal are excluded from the list of charity a55ets. Other assets retained include the Church organ and a photocopier purchased in 2022. E INVESTMENT A55Efs Fund to whlth asset belongs 2025 2024 shares CCLA irwestment, Income shares Fair Oak Churchyard Trustlsee note 61 20 Un￿StrIcted 462 Short term and long term Investments a￿ valued at open market value at 31 Oe¢ember. The accounts were approved by the trustees and slgned on their behalf by 1 12103/26 Revd Jono Harvey Vicar The notes on pages 7- 10 form part of these accounts.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST THOMAS, FAIR OAK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 ACCOUNTING POLICIES

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

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.

2 RECEIPTS a) Voluntary income Donations Grants Gift aid recovered b) Other income Charitable activities Investment receipts Other receipts 3 DIRECT COSTS a) Relating to church activities Diocesan common fund WDBF - fees Ministry Community projects

General Designated Restricted Total Total funds funds funds 2025 2024 £ £ £ £ £ 138,982 405 - 139,387 137,161 850 - - 850 - 25,545 - 25,545 31,790 165,377 405 - 165,782 168,951 15,417 - - 15,417 14,686 13 1,666 - 1,679 1,214 175 2,733 - 2,908 - 15,605 4,399 - 20,004 15,900 General Designated Restricted Total Total funds funds funds 2025 2024 £ £ £ £ £ 72,671 - - 72,671 77,691 1,791 - - 1,791 1,652 2,145 3,908 - 6,053 6,773 4,773 - - 4,773 4,485 81,380 3,908 - 85,288 90,601 Unrestricted Funds Unrestricted Funds

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST THOMAS, FAIR OAK NOTES TO THE ACCOUNTS (CONTINUED…) FOR THE YEAR ENDED 31 DECEMBER 2025

b) Church management and administration Office costs 2,834 - - Church running expenses 23,961 - - Maintenance 7,544 - - Governance costs 1,762 - - Staff costs and expenses 36,602 5,702 - 72,703 5,702 - 4 MISSION GIVING AND DONATIONS Gift and donations 13,616 - - 13,616 - - 5 STAFF AND TRUSTEES The average monthly number of employees during the year was: Employees costs Wages and salaries Social security costs Other pension costs Life assurance cost

2,834 2,633 23,961 21,763 7,544 70,036 1,762 1,720 42,304 30,398 78,405 126,550 13,616 14,288 13,616 14,288 2025 2024 Number Number 4 3 2025 2024 £ £ 37,322 29,243 - - 1,386 1,020 173 135 38,881 30,398

During the year, one trustee (2024: 1) was paid a salary of £15,444 (2024: £9,984):

During the year, two relatives of trustees (2024: 2) were paid salaries totalling £11,686 (2024: £4,119)

During the year, three trustees were reimbursed expenses of £16,488 (2024: £16,227 - four trustees) for various costs incurred on behalf of the charity.

Two relatives of trustees were also reimbursed expenses totalling £3,865 (2024: £1,138 - two) for various costs incurred on behalf of the charity.

All salaries and reimbursed expenses are allowed by the Parochial Church Powers Measures, which the church is governed by.

There were no employees whose annual remuneration was £60,000 or more.

During the year no remuneration was paid by this charity to key management personnel (2024: £nil). The key management team is taken as being the standing committee. The vicar chairs the standing committee but he receives a stipend from the Diocese not from this charity.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST THOMAS, FAIR OAK NOTES TO THE ACCOUNTS (CONTINUED…) FOR THE YEAR ENDED 31 DECEMBER 2025

**6 **	INVESTMENTS Market value at 1 January Revaluation of investments held		2025 £ 462 (18)	2024 £ 452 10
	Market value at 31 December		444	462
**7 **	GOVERNANCE COSTS Bank charges Fee for accounts and independent examination		2025 £ 352 1,410	2024 £ 340 1,380
			1,762	1,720
**8 **	MOVEMENT IN FUNDS	Opening balance Receipts Payments £ £ £	Transfers £	Closing balance £
	Designated funds Band of Brothers Legacy and project fund Children's Worker fund	611 3,093 (3,908) 102,543 1,711 - 15,456 - (5,702)	204 - -	- 104,254 9,754
		118,610 4,804 (9,610)	204	114,008

Band of Brothers

We have a men's community called Band of Brothers. It receives specific donations to help fund events and to purchase items. It is also possible that larger events will receive fees into this fund to hold until full payment is required. By creating this fund the donations and fees are ring-fenced to their intended purpose.

Legacy and project fund

Over recent years the church have been blessed with several generous legacies and gifts, which the PCC have been able to allocate into this separate fund. These sums are being held with a view to undertake future essential works and improvements to the church and associated buildings. The report on 'reserves', described on page 3 provides further detail.

Children's Worker fund

With children's work presently being undertaken by other staff, volunteers and parents, and with no immediate intention to employ a specific "Children's Worker", the PCC agreed to allocate this account to support the staff salaries of those who help with the children's work.

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