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2022-12-31-accounts

Hordle Parochial Church Council

All Saints’ with St Andrew’s

Charity Registration No: 1133836

ANNUAL REPORT

and

FINANCIAL STATEMENTS

For the year ended 31[st] December 2022

Vicar: Revd. Phil Mullins

PCC Treasurer: Mr Andrew Franklin PCC Secretary: Mrs Mary Moynagh

Independent Examiner:

Mr Douglas Forsyth Roydon Cottage, Sandy Down Boldre, SO41 8PL

Bankers Barclays PLC, Business Banking, Leicester LE87 2BB

Approved by the PCC on 20th March 2023

http://www.hordleandtiptoechurch.org.uk

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW’S CHURCH TIPTOE

Annual Report for the year ended 31[st] December 2022

AIM AND PURPOSES

The Hordle and Tiptoe PCC has the responsibility of co-operating with the Incumbent in promoting within the ecclesiastical Parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the two church buildings of All Saints’ and St Andrew’s, All Saints’ Memorial Hall, the St Andrew’s Church Hall and Church Cottage at Tiptoe. With the formal closure by the Privy Council, of All Saints Churchyard, the responsibility for its maintenance now rests with the New Forest District Council (NFDC). Hordle PCC has agreed to continue cutting the grass on their behalf (with a financial contribution from the NFDC towards the costs).

Ministry Team

The Revd. Phil Mullins was collated as Vicar on 5[th] January 2022.

The Revd. Anne Elliott who joined the parish in February 2020 as a part time Associate Minister retired in June 2022.

Revd. Peter Head, Revd. Dr David Moynagh, Revd. Graham Fairbairn and Revd. Angie Gammon have continued to assist in preaching and taking services. Lay ministers in the parish, Jo Cropp sand Hazel Hainsworth, and Lay members of the church, Gill Morris, Roger Freeman, Tim Cosby, Peter Reece, Millie Pickburn, and Ruth Moody-Jones have led services, with Gill Morris, Tim Cosby, and Peter Reece occasionally preaching.

OBJECTIVES AND ACTIVITIES

Our vision is to be a welcoming, thriving and growing Christian family that is fully integrated into the wider community of which we are part, but evolving to reflect the changes in society, while fully supporting the Deanery, Diocese and needs of the wider world.

Our parish has a current Parish Mission Action Plan (pMAP) that documents planned growth in the life of the church and continued outreach into the community.

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community at Hordle and Tiptoe. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we have considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion.

To facilitate this work it is important that we maintain the fabric of the Churches of All Saints’ and St. Andrew’s and their Church Halls.

Looking to the future, we wish to:

ACHIEVEMENTS AND PERFORMANCE

Worship and Prayer

The PCC is keen to offer a range of services each week and over the course of the year that our community find both beneficial and spiritually fulfilling. Normally St. Andrew’s church provides a quieter and reflective environment for worship whilst at All Saints’ opportunities are provided for people to engage in more contemporary worship with a worship band. Throughout 2022 numbers continued to increase with new families coming to church. We are very grateful to have the expertise within our congregation to continue our online services which attract some viewers who do not regularly attend church. We have also continued to hold weekly prayer meetings on Zoom, with once a month in person prayer meetings starting in September. We continued to support the school with weekly assemblies led by Jo Cropp and Phil Mullins.

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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW’S CHURCH TIPTOE

At present there are 149 parishioners on the Church Electoral Roll, 84 of whom are not resident within the parish. The average weekly attendance in the parish, counted during October, was 98 with a further 46 on average watching the online service. We have celebrated 2 baptisms and 1 wedding and held 10 funerals with 6 services at crematoriums and 3 burials of ashes.

School services, Christingle service and carol services were reinstated and held as normal.

Churches and Halls

The church’s objective is to reach out into and serve the community, encouraging the use of church facilities and building on existing links.

We have been delighted to slowly open up activities that were halted during the pandemic. Open the Book at Tiptoe, Little Angels, Lunch Club, Tea @ 3, Funeral refreshments, Men’s breakfast, Bell ringing, Village Voices, and Pilates classes have been running for most of the year. Special events such as the Good Friday event, Easter Egg hunt, and Hordle Flower Festival were able to take place. Coffee after services and Coffee at the Potting Shed were reinstated and Halls were let out for family parties.

The 9.10am service was reinstated twice a month. Café church was held in the Memorial hall for united services. Online church services continued with average viewing numbers of 46.

The community choir was re-established for the Carol service at All Saints’.

There was a good response to the Samaritans’ shoe box appeal and together with the Milford churches over 400 boxes were sent.

For Remembrance Day a service was held at the Hordle War Memorial led by Revd. Phil Mullins and Remembrance services were held in both churches.

Butterflies Preschool has continued to use the hall at St. Andrew’s church.

Pastoral Care

The Pastoral team continued to support the most vulnerable members of the congregation and community by phoning regularly, doing their shopping, collecting prescriptions etc. This was not only for members of the church but those in the community too. People have found neighbours to care for in a new way. Home groups continued to care for one another.

The Basics Bank continued to be extremely busy as many local families were affected by the economic crisis. The church family has continued to support this essential need.

Communication in our community

Our parish magazine LINK is widely available in local shops and schools as well as our churches. It is also available online and delivered when possible. The church has a double page spread in the bi-monthly Hordle Village magazine and contributes to the Tiptoe quarterly news sheet that are delivered to every household. The use of social media, both in advertising events but also with words of encouragement, has been a useful means of communication. Members of the congregation are still receiving a weekly news sheet by email or by post to those without email.

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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW’S CHURCH TIPTOE

Mission and Outreach

Helping those in need is a demonstration of our faith.

The parish continues to support the Bible Society, The Leprosy Mission, Tearfund, Mission Aviation Fellowship and the Anglican Diocese of Butare in Rwanda.

Giving to Mission – the amount given in 2022 was £7,204. This figure includes the (non-covenanted) collection on Mission Sundays, the Lent Project and the November Gift Days.

The following amounts were sent out by the Treasurer

Organisation Agency payments Mission Partners Accounts Total 2021
£ £ £
Tearfund 1093 1093 1876
Mission Aviation
Fellowship 901 901 1153
Rwanda 1529 1529 2213
Bible Society 908 908 1000
Leprosy Mission 1323 1323 2223
Tearfund Ukraine Appeal 1450 1450
Lymington Food Bank 233 200
Total 233 7204 7204 8465

The gift for Rwanda was shared between the Diocese of Butare where it contributed to the building of a new rural church, and the Lyndhurst Deanery projects.

The support and donations were greatly appreciated by the recipients.

Soon after the outbreak of war in Ukraine a donation of £1450 was sent to relieve hardship via Tearfund. In addition bedding, clothes, toiletries, female hygiene products, and nappies were sent.

Donations of £233 were collected from the congregation and passed on to Basics (Food) Bank in Lymington. Other gifts of food and money were made direct to the Food Bank by members of the congregation during the year and are not included in these Accounts.

As part of our outreach to the school the PCC made a grant of £3,270, being £10 per pupil. Included under the line item Outreach was £790 in respect of bibles given to all year 6 leavers at Hordle and Tiptoe schools.

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FINANCIAL REVIEW

There was a surplus on General Fund of £2,488, meaning the Accumulated Balance is now £53,549. General Fund Income increased slightly in 2022 as regular planned giving by the congregation was maintained. Income from the letting of two church halls increased as they were open normally for the whole year following the pandemic. Total Income was £193,374 in 2022 against £159,155 in 2021. Primarily this was because, following an appeal to the congregation to pledge their support for the PCC proposal to appoint a Children’s and Youth Worker, £26,962 was actually received. The vacant position is presently being advertised.

Income was also boosted by £15,000 re the continued private letting of Church Cottage. Total expenditure in 2022 was £154,485 compared with £154,328 in 2021.

We were determined to do our absolute best to increase our support to Common Mission Fund to the full amount requested in 2022 . We are grateful that our finances remained in reasonable order following the pandemic and interregnum in 2020/ 2021 to enable us to achieve this in 2022. We paid the full amount of £88,000 to the Diocese in 2022 (an increase of £4,000) which represented 55% of our total expenditure. The SOFA shows a positive net movement in funds of £38,471.

Our expenditure was not affected by high energy prices in this year because of gas and electricity contracts agreed in 2020 and expiring in April 2023 (gas) and August 2023 (electricity). Unit prices will more than double in both cases so will impact 2023 and beyond.

RESERVES POLICY

The Reserve Policy is to maintain a Fund Balance on General Fund equivalent to at least three months of expenditure. Total Expenditure in 2022 was £154,485 so Reserves of at least £38,621 were required. The Balance on General Fund at year end of £53,549 may therefore be regarded as a satisfactory state of affairs.

VISION FOR THE FUTURE

As I look back on my first year as Vicar of our Parish, I see much to give thanks for and good signs that there is much to look forward to in the months ahead.

In the wider world we continue to witness seismic upheavals on social, political, economic and climatic levels. There is more change to come, and challenges to face as we keep asking what it means to follow Christ faithfully over the coming year. But “Jesus Christ is the same yesterday and today and for ever”, (Hebrews 13:8) and the task the last before us is the same as it ever was – to hold out the gospel of eternal life through faith in Christ in all that we are, say and do, as we grow together as God’s people, following his word. Phil Mullins

VOLUNTEERS

There are over 150 members of the churches who carry out numerous voluntary ministries within the Parish, fulfilling the principle of all member ministry.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The Parochial Church Council (PCC) is a charity registered with the Charity Commissioners – Registration No: 1133836

The method of appointment of PCC members is set out in the Church Representation Rules. At Hordle and Tiptoe the membership of the PCC consists of the incumbent (our vicar), churchwardens, and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services / members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC. The full PCC met 6 times during the year with an average level of attendance of 81%.. The Standing Committee meets before each PCC meeting to set the agenda. Given its wide responsibilities the PCC has a number of committees each dealing with a particular aspect of parish life. These committees, which include the DCC, finance, mission, and hall management, with their particular responsibilities and Terms of Reference agreed by the PCC, report back to it regularly with minutes of their decisions being received by the full PCC and discussed as necessary.

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Standing Committee members 2022

The only Committee required by the Church Representation Rules (CRR 2020). It has the power to transact the business of the PCC between its meetings, subject to the directions given by the PCC.

Members during 2022 were Miss G Morris (Church Warden); Mr D Argyle (Church Warden); Mr E Hood (Deputy Church Warden Hordle ); Mr I. Andrews (Deputy Church Warden Tiptoe until June 2022); Mr A Franklin (Treasurer); Mrs M Moynagh (PCC Secretary )

PCC Current topics

A new item on each agenda during the year has been a Vicar’s report in which Phil has shared his thoughts on what is happening in the Parish. After the APCM member training was given for the whole PCC. A PCC Away Day in June discussed the Vision statement of the church and how we can implement it further. An extra PCC was held with Gary Philbrick following the announcement of Anne’s retirement, to debate the way forward. A finance committee has been set up to help the Treasurer with budgeting, investments etc. The church GDPR policy has been updated to include filming of services. The Children’s and Youth worker position was advertised with a closing date in December. Eco church has kept the PCC informed of ways to help the environment and has provided personnel for the Community ‘Warm Spaces’ initiative. Quinquennial inspections of all buildings have taken place and raised issues which together with the damage from the mini tornado that hit Tiptoe church site have been in a rolling programme of repairs. Health and safety issues have been dealt with as they arise. Safeguardiing PCC member training has continued as have the reviewing and updating of all our policies on a regular basis. Liz Wyatt was appointed as the new Parish Safeguarding Officer in November. All Saints’ service times were adjusted to 9am and 10.30am from January 1[st] 2023 for a trial 6 month period. Advent windows, hall charges, reintroducing wine at communion, church cottage rental, welcoming newcomers, and Hordle housing developments have all been discussed.

Safeguarding report

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults).

PSO replacement

Our Parish Safeguarding Officer of many years, Gill Morris, retired from this role towards the end of 2022. We are extremely grateful for the huge amount of work and effort she has put into safeguarding in our Parish during her time in office.

Having followed the Church of England Safer Recruitment procedures, Liz Wyatt was subsequently appointed to the role on November 28[th] , 2022, and consequently is our new Parish Safeguarding Officer. She is already working her way through the various safeguarding training courses and DBS clearance required for her role.

Policies and guidelines

The PCC continue to review current policies annually as required (e.g., Parish Safeguarding Policy, Recruitment of Ex-Offenders, etc) as well as discussing and approving new policies, guidelines, and arrangements for Parish activities, especially those which involve children and/or vulnerable adults.

The PSO and PSO assistant have continued to ensure that all Church members who fulfil volunteer roles which involve children and vulnerable adults keep their Diocesan Safeguarding training up to date along with DBS clearance when necessary. These now need to be renewed every 3 years at the level required by the Diocese or National Church. All PCC members also have to complete these trainings because, as a committee, they have overall responsibility for all activities that run in the Parish.

We are very grateful that so many of our Church family are prepared to help in lots of different ways and also that they understand the need for this training.

Dashboard

We have started to use the Diocesan Safeguarding Dashboard as a way of regularly checking our Parish progress towards all aspects of Safeguarding. This will be our primary area of focus for the coming year.

Liz Wyatt and Louise Booth

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Deanery Synod

Spring Synod meeting at St Luke’s Church, Sway.

There was an introduction by Rev Simon Newham the new Area Dean.

Rev James Pitkin, vicar of Thorngate parishes and General Synod representative talked about the structure and function of the General Synod. There are 1.4 million Church of England people on electoral roles and 16,000 places of worship. This talk was followed by a question and answer session.

St Winifred’s, Totton is our Resource Church and has been transformed. Part of the funding comes from the National Church with targets set for growth.

Many items were then discussed including the Lighthouse Ministry which helped the interaction with children and family workers across the deanery.

General thanks to Bishop Debbie were expressed by the meeting and the Deanery secretary would convey this to her. The Church Tent will go ahead this year.

Summer Synod meeting at St Andrew’s Church, Dibden Purlieu

There was a talk about Workspace Chaplaincy by Lisa Thomas, newly elected to the Deanery Synod. She works for IBEX, a south coast charity working within the workplace by developing and supporting chaplaincy. The work is mainly using volunteers from local churches to set up workplace chaplaincy teams. IBEX is working in the Crown Courts e.g Winchester and Basingstoke Their aim is to be alongside people and provide non-judgement, safe, confidential, listening to people. Alison Bennett has been appointed as Assistant Area Dean.

£10,353 has been raised by parishes for Rwanda. A Deanery visit to Rwanda will take place next year.

Autumn Synod meeting at St Wins Church, Totton

Rev Canon Gary Philbrick (Assistant Archdeacon of Winchester and Chaplain at Winchester Cathedral) talked about the benefice of the future. He said what is wanted is growing and vibrant churches at the heart of their communities reaching out to children, youth and under 35s engaging in meaningful social action, working creatively with other partners across the benefice and growing the next generation of ordained leaders and lay persons. He described his experiences in the Fordingbridge area bringing nine rural churches into one parish. His talk was followed by a long question and answer session.

Rev Ali Hill from St Wins, Totton talked about her plans to increase her congregation in a deprived area between Southampton and the forest.

Deanery Subscriptions- The treasurer has suggested that the contribution from parishes remain at 2% of the Common Mission fund for 2023.

David Potterton reported that the Church tent had been a great success.

Church Administration

Peter Reece is the Church Administrator (part-time) and is assisted by Ruth Lambe, who is also the Electoral Roll Officer.

PCC Appointments to the Church of England Primary School in Hordle

The Board of Trustees, which is independent of the Governing Body and under the Scheme authorized by the Charity Commissioners, consists of the Incumbent and the two Church Wardens. The PCC nominates nine Foundation School Governors who are then appointed by Winchester Diocese; two of whom are recommended by the Board of Trustees for ratification by the PCC. Currently there are 3 vacancies; the governors representing the church are:

Sarah Cearns, Hannah Rook, Sue Knight (until September 2022), Sylwia Gabryniak, Celia Hawson, Anne McMurtry, Phil Mullins (ex-officio)

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Maintenance, Health and Safety

Mr Duncan Argyle, as Churchwarden, oversees the maintenance of all parish buildings, the car park, All Saints’ churchyard and the grounds at St Andrew’s, supported by Mr Ed Hood (Deputy Churchwarden ). The Memorial Hall is overseen by the Hall Management Committee which also ensures compliance with statutory requirements for Health and Safety. Spot checks for Health and Safety issues are undertaken and matters arising addressed (cable trip hazards, fire route exit signs, electric socket child safety covers etc.).

A spring working party in the churchyard at All Saints’, and Eco Church meadow preparation in the grounds of St Andrew’s have been well supported and led to enjoyable fellowship. Following the ‘Tiptoe Storm’ the Butterflies Pre-school kindly undertook a great tidy up and mended some damaged fencing. Mr Sam McLeod has kept the Memorial Garden looking immaculate, Mr Clive Stickland has retained good order across the churchyard and close to the church building at St Andrew’s, and Mr Mark Strode has kept the grass at St Andrew’s neat and tidy despite the exploits of moles.

ADMINISTRATION

All Saints’ Church, Hordle is situated in Hordle Lane, Hordle, with the Daughter Church of St Andrew’s, Tiptoe in Sway Road. The Parish is part of the Lyndhurst Deanery in the Diocese of Winchester within the Church of England. The correspondence address is All Saints’ Memorial Hall, Hordle Lane, Hordle, Lymington, SO41 0FB.

Ex Officio PCC members who have served during 2022 are:-

Vicar Revd Phil Mullins Became chair on 5thJanuary 2022
Associate Minister Revd Anne Elliott Associate Minister (until June 2022)
Church Wardens Gill Morris Lay Chair, Safeguarding Officer
Duncan Argyle Fabric, Health & Safety
Ian Andrews Deputy warden St Andrew’s (until June 2022)
Ed Hood Deputy warden All Saints’
Deanery Synod Andrew Franklin Treasurer
Representatives Martin Scott
Richard Nunn
Members serving
on PCC in 2022 Chris Benson
Arthur Binns
Andy Booth
Joan Cliff until March 2022
Helen Edmonds
Roger Freeman
Davina Griffiths until March 2022
Anne Mc Murtry
Ruth Moody Jones
Mary Moynagh PCC Secretary
Alastair Pickburn
Mark Strode
Liz Wyatt

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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW’S CHURCH TIPTOE

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW'S CHURCH TIPTOE PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW'S CHURCH TIPTOE BALANCE SHEET at 31 DECEhEER 2022 2022 2021 FIXED ASSErs lTaryJib￿ fiy£d assets 828.509 33.105 829.237 CURRENT ASSETS 6,855 49,444 37,848 94.147 10,845, 46,782 27.675 sh(￿lIerni (kwsrfs Cash at trAnk aThJ in h8ThY 85.302 ',CURRENT iIABILtrES: OUNTS FALUNG DUE wrrHIN ONE YEAR Credilors. ￿CrUaL5 and defeired IWKOTV 4.104 NET CURRENT ￿SETs .043 80,426, NEf ASSETS 951,657 913.186 FUNDS Lknrestricted 53,549 56.563 839,366 2,1f9 S1,￿1 18,761 841.749 1.615 Fèstricbj Ery10￿ents 951.657,, 913.186. ,,AFPro￿ Ly ￿ Parcthial Chu hCwKil on ch 20th 2023 aTrJ S19r￿ on ts ￿hall by_ . _ Rev Phil Mullins (Chair ) .' Mis5 &1 ￿Tri$ Ichjrch Wden} I 'The notes on pages 10- 20 form p8rtd Ihese fin￿la1 st£ien*nts

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW’S CHURCH TIPTOE

NOTES TO THE FINANCIAL STATEMENTS

1.ACCOUNTING POLICIES

The significant accounting policies and regulations applied in the preparation of these financial statements are set out below. These policies and regulations have been applied consistently to all years presented unless otherwise stated.

The accounts have been prepared in sterling in accordance with the Statement of Recommended Accounting Practice: Accounting and Reporting by Charities SORP (FRS 102) 2[nd] edition issued October 2019, UK Accounting Standards and the Charities Act 2011.

Funds

Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated by the PCC for a particular purpose are also unrestricted.

Restricted funds, when created, are subject to being spent on specified purposes.

Incoming Resources

All incoming resources are included in the financial statements when the PCC is legally entitled to the income, the amount can be measured reliably and it is probable that the income will be receivable. Church collections are recognised when received by or on behalf of the PCC.

Voluntary Income and Capital sources

Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on covenants or gift aid donations is recognised when the income is receivable. Grants and legacies to the PCC are recognised when there is evidence of entitlement, receipt is probable and the amount due can be measured reliably .

Funds raised by fetes, bazaars and similar events are accounted for before deducting related expenditure.

Other ordinary Income

Rental income from the letting of church premises is recognised when the rental is due.

Income from Investments

Dividends and interest are accounted for when receivable.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

Resources Used

All expenditure is accounted for on an accruals basis, and is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC

Activities relating directly to the activities of the Church

The Common Mission Fund share is accounted for when paid over.

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1 ACCOUNTING POLICIES continued

Fixed Assets

Consecrated land and buildings and moveable church furnishings

Consecrated and beneficed property is excluded from the accounts by Section 10 (2)(a) and (c) of the Charities Act 2011. This exclusion includes All Saints Church Hordle and the parsonage house situated on Stopples Lane Hordle.

No value is placed on moveable church furnishings held by the Churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings whether maintenance or improvement, is written off as expenditure in the accounts and separately disclosed.

Freehold Land and Buildings

It is a requirement of the Charities Act 2011 and the Church Accounting Regulations 2006 that the Financial Statements of the PCC should show as assets the historic cost or valuation of all freehold land and buildings which are vested in a diocesan body as custodian trustee for the Parish (for which the PCC is managing trustee). As fixed assets of the PCC that are held for continuing use in its work, these assets are included in the balance sheet and shown under the appropriate fund heading. In accordance with the PCC’s policy of recognising all fixed assets at their historical costs, and to conform with accounting regulations and FRS102, the depreciated historic costs of all land and buildings were recognised in the balance sheet for the first time in the 2019 accounts, involving a prior period adjustment to the comparative figures as at 1st January 2018.

The land and buildings comprise of the following:

a) St Andrew’s Church is used weekly for church services and is maintained in a good condition. The triangle of land upon which it is built is not consecrated and was originally gifted to the PCC and so has no historic cost. The original cost of constructing St Andrew’s Church was £1,500 in 1904 and this has therefore been used as the corrected historical cost as at 1[st] January 2018. No accumulated depreciation has been treated as charged to date, as the building is assessed as having a very long remaining useful economic life of over 50 years, and it is estimated that its residual value for depreciation purposes is considerably higher than when it was built, with reference to the current building insurance figures disclosed below. As such any depreciation charge would be immaterial to the financial statements, and therefore a policy of non-depreciation has been adopted.

b) St Andrew’s Church Hall is used for church functions and private hire use, and is also maintained in good condition. The original cost of constructing the Hall was £82,000 with construction being completed in 1996, and this has therefore been used as the corrected historical cost as at 1[st] January 2018. As with St Andrew’s Church, no accumulated depreciation has been treated as charged to date, as the building is assessed as having a very long remaining useful economic life of over 50 years, and it is estimated that its residual value for depreciation purposes is higher than when it was built. As such any depreciation charge would be immaterial to the financial statements, and therefore a policy of non-depreciation has been adopted, which is consistent with the treatment of the Memorial Hall Hordle which has not been depreciated since it was capitalised at historic cost in 2005.

c) Church Cottage Tiptoe was built in 1972 on land gifted to the PCC and is maintained in good condition. It is a detached bungalow in good condition and has been used as a residence by the House for Duty Priest at Tiptoe, and is currently let out. The original cost of construction was £8,500. There has been £24,900 of capital additions to the property since construction, including a single room flat roof extension during the 1970s to the attached single garage, a Curate’s cabin in the garden in 2015 and improvements internally including an additional en-suite bathroom in 2017. The corrected historic cost as at 1[st] January 2018 was therefore £33,400. As with the PCC’s other buildings, no accumulated depreciation has been treated as charged to date, as the building as a whole is assessed as having a long remaining useful economic life of over 50 years, and it is estimated that its residual value for depreciation purposes is higher than when it was built. A policy of non-depreciation has therefore been adopted.

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d) Woodcock Lane Car Park measures approximately 15m by 25m, with a single entrance to the road which is situated 100 metres from All Saints Church. The original land where the car park is situated was bought in 1946 for £50, and was the site of the original Hordle church hall. The PCC was required to retain this land for use as a carpark by Church visitors as a condition of planning permission to build the Memorial Hall in Hordle. Freehold land is not depreciated and so the figure of £50 has been included as its historic cost as at 1[st] January 2018.

Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight-line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

Investments

Investments are valued at market value on 31 December using the closing quoted market price. Investments held in the CBF Church of England Funds are shown at their bid market valuation as at 31[st] December.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.

Short term deposits include cash held on deposit either with the Central Board of Finance (CBF) or at the bank.

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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW'S CHURCH TIPTOE INOTES TO THE FINANCIAL STATEMENTS For the year ended 31 Decen)er 2022 INCOMING RESOURCES Lhre5tricled Dejignated Restricted Funds Fu￿J4 Funds TOTAL 3J22 TOTAL 2021 2{a} Voluntary Incon anned gimng.. Gift Aid donations Tax reco)ftrable Obler Collections (open plate) at al ser%ices Gift days linc. tsx recoverable) Donations, Appeds linc. tax recoverabkL Legacies ,Grants 76,669 21,181 11,185 4,747 6,704 2,107 19,330 4,832 95,999 | 26,013 | 13,985 4,747 6,704 2,532 1,000 3,839 73,172 20,505 13,225 3,822 8,465 4,296 3,000 1,591 150 275 3.839 126.432 27.112 1.275 154819 128.076 21bl Incor￿ frorn InveStr￿nts 781 813 | 124 21c} Incon from Church Activities Church Hall lettings - ￿￿Orial Hal Church Hall letb.ngs - St .Andrews Hal Church Cottage letbng Parish Magazine Fees 9,116 6,031 9,116 4,332 6,031 5,391 15,000 15,000 1,689 ,r 2,056 2.592 4.176 34428 30.955 15,CX)) 1,689 2.592 19.428 15,0(K) 21d} Insurance Claim 3.314 3.314 TOTAL INCOMNG RESOURCES 149.955 42,144 1.275 193.374 159.155 13

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW'S CHURCH TIPTOE NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 Decen)er 2022 RESOURCES EXPENDED Unrerlct8d t**gMted F￿dS Fund¥ Reslricted F￿d5 TOTAL IDTAL Church Activities Missionary charitable gimn Ministry.. Ccmmon Missicn Fund & Deanery ccntribub.on Vicar's E￿enSeS Clher Clwgy E4)enses Church Cottaje School fyanl Upkeep of Seriices etc . Parish MaJazine Church running e>penses- premses Church maintenance Ojtreach Upkeep of Churchyard - Al Saint& Church grounds- Sl Andrews Pjjnning costs- Memrial Hal F￿nnIng costs- Sl Andrews Hal staff Salaries Administrali%e Costs Depreciation ,176 913 88,176 913 1,296 2,659 3,270 3,992 3,196 7,356 2,040 2,610 5,%2 715 6,891 3,642 7,3 5,929 728 3.658 153,535 1551 3,270, 3,787 3,196 7,356 1,926 2,515 3,605 715 6,801 3,642 7,356 5,007 2C6 2,8891 7,109, 812, 2,1221 114 6,435 3,690 6,034 145,535 148,856 3 {b l Govwnance Coas 950 950 3 Icl Costs of M4or reptirs All Saints St Andrews 4,143 479 4622 TOTAL RESOURCES EXPENDED 146,485 3.6￿ 154.485 154328 14

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW'S CHURCH TIPTOE NOTES TO THE FINANCIAL STATEMENTS For the ye•r ended 31 December 2022 4 Fixed As¥ets Memorial Totsl Memorial Church I St St Woodcock Church Church Bulldlngs & Hall Equlpment Andrew's Andravls Lane Cottage Cottage Original Equipment Church Church Car Tiptoe Equipment Equipment Park Cost At 1 January 2022 Additions in y&ar At 31 December 2022 Less Depre￿ation At 1 January 2022 Depreciation In year At 31 December 2022 723.478 17.939 1.500 82.(KK) 50 33,400 3.450 8PA),321 723,478 17,939 18,504 1,500 50 33,400 3,450 880,321 11.929 17.205 728 17.933 18.502 3.448 51.084 728 51.812 11.929 18.502 3.448 | Net book value at 31.12.22 Net book Yalua al 31 12 21 711,549 1,500 82.000 60 33AOO 828.509 711.549 734 1.500 50 33.400 829.237 INVESTMENTS Barclays 25p Ordlnary Sharo$ Market Value of the 1020 Share5 at 31 December 2￿22 £1,623 | Uoyds 25p Ordlnary Shar8S A gift of shares wa5 made to the PCC in 2008 on Ihe understanding that the illCDtne WOU￿ be used to help maintain the Al Saints. Chuichy8rd In the first Instance Market Value of the 615 shares al 31 Dacember 2022 £279 BP 25c Ordinary Shares A gift of 4CMI shales w8s m8d& to Ihe PCC In 2W9 on the undérstanding Ihal the income WOU￿ be Used to help maintain the Al Saints, Churchyard In the first Instance Market Value of the shares qt 31 Oecember 2￿22 £1,9(h) CBF Churth of Enyland Investment Fund . Accumulation Shares In Sepletnber October arbd November 2022 , equal amounts of £10,000 were invested In 5hqres , totsl £30,(O) Market Valu8 of the tot81 numb8r of sh818s 552.81 al 31 D8C8mb8r 2(f22 £29.303 Value of In¥￿tm￿nIS in th8 Ballgnce Sh88t 2022 12021 £35231 £33.105 15

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW'S CHURCH TIPTOE NOTES TO THE FINANCIAL STATEMENTS For tho yw end8d 31 Dec¢mb8r 2022 6. CURRENT ASSETS a) Dèbtors 2021 Tax recover*)le 5.918 3,OCK) 1.927 10,845 Legacy Other deb Total 6,855 Liabilities Amujnts faiing due Trmthin c￿e year 2021 Accruas for ub"lib"e5 Other cr￿ltLYs Total 2.436 4.104 3,010 4,876 16

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW'S CHURCH TIPTOE INOTES TO THE FINANCIAL STATEMENTS For the year ended 31 Decen*)er 2022 FUNDS The balances on indiKidua Funds al the beginning and end of Ihe year and movements Ihereon were.. Opening Baances InccmelGains EwendlLosses in 2022 in 2022 Cbsing | Baances] Unrestricted and Desi nat￿ Funds Accumulated Surplus Memorial Fund Church Cottage Memorial Hall Equipment Parish Pastoral Fund Youth and Children Mission 51,(E1 149,955 32 15,000 147,467 53,549 1,812 27,333 15,532 730 719 3,199 728 185 230 150 26.962 26,732, Total Unrestricted & Designat￿ Funds 69,822 192,099 151,8C9 110,112 Restricted Funds Choral Work al Al Saints Al Saints Sancttjary Funds Al Saints Bdl Tower Memorial Hall Land and Buildings Legacies - All Saints L8Jacies - Sl Andrews Total Restricted Funds 3,2271 1,3171 711,549 116,950 250 25 610 37 2,867 1,305 711,549 116,950 2,042 3,787 839,3e6 958 1,958 3.658 4,745, 841,749 1,000 1,275 Endowment Funds Al Saints Church 1,6151 2,1791 TOTAL NLL FUNDS 913,186 193,938 155,467 951,657

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW’S CHURCH TIPTOE

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

b) Conditions governing the use of each Fund

Unrestricted and Designated Funds

The Fund was established in October 1995 from various legacies left to the Parish. The Fund is designated by the PCC to provide for funding specific projects authorised by them and not items of normal current expenditure.

Restricted Funds

The Fund was established in 2008 on receipt of a legacy to be spent on Choral Work at All Saints. Appropriate donations have been added and costs met from the Fund since.

The Fund was established as part of the prior period correction to include the historic costs of the land and buildings previously not included in the financial statements as at 1[st] January 2018.

Endowment Fund

This Fund was created in 2014 by the transfer of capital from the All Saints Churchyard Fund at the request of the donor. Income from the investments associated with the Fund are used for the upkeep of All Saints’ Church.

18

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW’S CHURCH TIPTOE

----- Start of picture text -----
NOTES TO THE FINANCIAL STATEMENT
For the year ended 31 December 2022
8. ANALYSIS OF NET ASSETS BY FUNDS
Unrestricted Designated Restricted Endowment
Total
Funds Funds Funds Funds
£ £ £ £ £
Tangible Fixed Assets:
Memorial Hall Hordle 711,549 711,549
Land and Buildings Fund:-
St Andrew's Church 1,500 1,500
St Andrew's Church Hall 82,000 82,000
Woodcock Lane Carpark 50 50
Church Cottage Tiptoe 33,400 33,400
Other tangible fixed assets 8 2 10
Investments 30,926 2,179 33,105
Current Assets 26,719 56,561 10,867 94,147
Liabilities falling due in one
(4,104) (4,104)
year
TOTAL 53,549 56,563 839,366 2,179 951,657
----- End of picture text -----

9. Trustees: Expenses and Related Party Transactions

10. Analysis of Movement in Agency Funds

Agency Funds Recipients
Balance
1 January 2022
£
Lymington Food Bank
Nil
Total movements in agency funds		 Incoming
Funds
2022
Outgoing
Funds 2022
Balance
31 December 2022
£
£
233
233
Nil
233
233

19

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW’S CHURCH TIPTOE

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022

11. Staff costs

The cost of employing staff during the year was
Wages and Salaries		 2022
2021
£
£
7,356 6,808

The average number of employees throughout the year was one (2021:1). No employee received a salary in excess of £60,000 during the year.

12. Costs of Independent Examination and other Financial Services

During the year the following amounts were payable to the
Independent Examiner in respect of
Costs of their respective external scrutiny
Total		 2022
2021
£
£
950
850
950
850

13. Post Balance sheet events

In March 2023, repairs are expected to be carried out to the roof of St Andrew’s Church , which had been damaged in the storm on 22[nd] October 2022 and was subject to an insurance claim of £3,314 , which was received from the PCC’s insurer prior to the year end. Whilst a quote for the repair work of £3,564 was approved by the PCC prior to the year end, work had not started and no binding contract had been entered into as at 31[st] December . As such the repair expense has been treated as a non adjusting post balance sheet event.

14. Going Concern

The Trustees consider that there are no material uncertainties about the PCC’s ability to continue as a going concern.

20

PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW'S CHURCH TIPTOE PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREW'S CHURCH TIPTOE APPENDIX 1- INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF ALL SAINTS CHURCH HORDLE AND ST ANDREWS CHURCH TIPTOE I report lo the mernbers of Ihe Parwhial Church Council on my examination of the accounts of the Parochi81 Church Cwncil of All Saints Church Hordle and St Andrew5 Church Tlpioe 1.the PCC'I for the year ended 31 December 2022 wh¢ch are set out on pages tT] to1201 Responslbilitsès and basis of report The members of ihe PCC are responsible for the preparation of accounts in accordarre with the feouirements of the Charitiès Act 2011 <￿e 2011 Acl") and th& Chafltiès IAc¢ounls and Reports) Regulation3 20081lhe 2008 Regulations'l. I report in respect of my examination ol the PCC'S accwnts carried out under Section 145 of the 2011 Act. In carrying out my examination I have fdlowed all applicatA8 Directions given by the Charity Commission Ljnder sectior$ 14515Mb) of the 2011 Act. Independenl examln¢es stalement I have ￿Mpleted my examinabon. I rAJnfimi that no material matters have cotne to rny attention in connedion wilh the examination which gives me cause lo believe that. in any malerial resp￿1.. 1. tre accounting records were not kept in ￿Spect of the PCC as required by 5eclion 130 olthe 2071 Act," LY 2. the accounts did not accor¢J wrth the accounting records." iy 3. the ￿cOuntS did not CoM￿Y wrth the appluble requirements concerning Ihe form and conleni of accounts set out in the 2008 Regulations other than any Nuirement that the 8c¢ounts give 8.true and fairf view whkh is not a matter considered as part of an independent examinalion. I havè no concerns and have come acr05S olher matters in connection with the exafflination lo vthich attention should be drawn in this report in wder tr) enable a proper uniJeTStanding ol the accounts to be reache(S. Mr Douglas Forsyth ACA Roydon Cottage. S8ndy Down. Bddre. Lymington. S0418PL 2023 21