## **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|
**1**
**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 -----**
**2**
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.
5
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
UnStrIcted
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**|
|---|---|
7
## **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.
8
## **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.
9