-I[ST LUKE'S PARKSTONE St Luke's Parkstone Parochial Church Council Annual Report and Financial Statements for the Year Ended 31 December 2024 Page I
Charity registration number: 1134767 Annual Report and Accounts of the Parochial Church Council 2024 l. Introductlon This Annual Report is produced by the Parochial Church Council IPCC) for the Annual Meeting of St Luke's Church th Parkstone on 27 April 2025 as required by Church Legislation and in accordance with the requirements of the Charities Act 1993 and the Guide to the Statement of Recommended Practice 2005 revisions. It includes the PCC Secretary's Report and Vicars, Report as chair of the PC.C and the Financial Statement of the Parochial Church Council for the year ending 31, December 2024, independently audlted as required and approved by the PCC. This Report Is presented to the Annual Parochial Church Meeting, together with the following: a) A Report on changes in the Electoral Roll Since the last Annual Meeting- to be given by the Electorol Roll Officer. bj A Report upon the Fabric, Goods and Ordinance of the Church - Given by the Churchwardens at the APCM c) A Report on the proceedings of the Deanery Synod d) Reports from other groups not included within this report -. distributed electronically and available in paperform. 2. Membershipi Election and Purposes of PCC, Standlng Commlttee and Finance Team and sub-committees (Teams): The Membership of, Election to, and the Purposes and Functions of the PCC are in accordance with the Church Representation Rules and the PCC (Powers) Measure a5 amended and are as set out in St Lulce's PCC and 'Explanation of the Parochial Church Council, Document, which is supplied to all new PCC members, Standing Committee and Sub-committees, and is available to all members of the church. The membership of the PCC for the year 21" April 2024 to 2fh April 2025 Incumbent Revd Stuart Cocksedge. Churchwardens Kate Wyatt. and Ben Counsell Hon Treasurer Steve Bl ight. Deanery Synod rian Finch and Richard Hudson plus one vacancy Elected to 2025 Kate Giles, Carole Schouten, Lis Cullis, Christine de Winton-Gilbert IPCC SeLretaryl, Elected to 2026 Steve Blight John Bassett, Margaret Lloyds, Harriet Sturgess Elected to 2027 Martin Holst, Anne Roberts, Julie Murphy. Roger Jones. (Electoral Roll Officer) LLMS John Pattison, Justin Coldstream Attendlng: Anna Counsell {Children's and Families Minister), Dan Washbrook (Curate). The names of those occupying more than one p051tion are in italics on second and 5ubseouent occasions. Members of the Standing Comrnittee are marked with an asterisk. St. Luke's Church PCC has the responsibility along with the incumbent, Revd Stuart Cocksedge to promote in the Parish the whole m ission of the Church, Pastoral, EvangeSi5tic, Social and Ecumenical. The PCC 15 also spe.cifically responsible for the maintenance of the Church premises and the Church Hall at 37 Birchwood Road. The PCC 15 committed to its Statement of Purpose and to enable as many people as possible to become mernbers of the Church Community at St. Lulce's. The PCC together with its Sub-committees seeks to develop and grow the life of the Church, its M inistry and M ission through its services and other activities as faith is appl led to the whole of life. When planning our actlvities for the year, the incumbent and the PCC are aware of the guidance on public benefit issued by the Charity Commission and. in particular, the specific guldance on charitie5 for the advancernent of religion. This Is expressed in our Statement of Purpose: To be a Communit of Whole Llfe Disci les of Jesus Chrisv. Within this we place a high priorlty on pastoral care and servlng all living in the Parish and local community. Page 2
In addition, the Vicar, who is responsible for overseeing the worship and ministry of the church meets with those Involved in Worship, Teaching, Pastoral Care, Youth and Children's Ministry, Connect Groups, Safeguarding, Overseas and Home Mission and others. There are three formal Sub-commlttees (Teams) of the PCC, which meet regularly during the course of the year and report bac[< to the PCC. The Three Teams and their Chairs forthe past year have been; Standing & Finance Commlttee Revd Stuart Cocksedge Fabric Malntenance & Development Roger Jones Church Hall Anne Roberts As a church we do take the issue of Safeguarding seriously. We have had a safeguarding policy in place since 2000. Our Parlsh Safeguard i ng Off icer is Julie Murphy. Electrics and Fire Extinguishing Equi pment a re regularly Serviced. A formal Fire Ris1( Assessment has been undertaken. We ask all groups to undertake Risk Assessments when using the church faci lities a nd we have a Health a nd afety Policy in place. On Behalf of the PCC.............. Chairman Date: Page 3
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Reports on the Work of the PCC, Leadership/Standing Commlttee Minutes of the bi-monthly Parochial Church Council meetings are pinned on the board in the North Aisle of the Church, giving deta ils of the vario us Council decisions and d iscussions during the yea r. Copies of minutes are available on request for Church Members, In addition, the PCC spends time in prayer and worship. The following are the major items disCUS5ed in 2024 with meetings taking place in the Church Rooms: a) The welcoming of new members b) Approval for Steve Blight to be our Honorary Treasurer and Christine de Winton-Gilbert to continue as PCC Secretarv. c) Approval for Roger Jonesto continue as our Electoral Roll Officer and Julie Murphy to continue as our Parish Safeguarding OfFicer d} Approval of our Mission tithe for the year. e) Church Finances; approval of the budget for 2025. fl Approval for appointments to the Standing and Finance and other Committees. g) Safeguardlng: this is a standing item on the agenda with our safeguarding officer, Julie Murphy attending and advising. Kate Giles became Deputy Safeguarding Officer. h) Flnance: Is a standing item on the agenda with Steve Blight updating the PCC. New card terminal set up in church, New Parish Share Scheme, legacy money and howto increase giving were some of the items discussed. il Pastoral Care: The team continued to meet regularly. Marianne Mutlow stood down as leader of the Team and Julie Murphy has taken over as leader with support from Carole Blight and Margaret Lloyds. Thank you to Marianne for her many years leading the team. j) PCC Away Daytook place in Mayfocusing on thinking big about the future k) Approval for St. Luke's ACTS to perform 'Joseph and the Amazing Technicolour Dreamcoat, at the Church Hall in 2025. l) Approval for Stuart to be licensed as incumbent on 12th January 2025 m) Prayer Ministry- Ruth Grieg stepped down from leading-thank you to her. Andrew and Lis Cullis will now lead this group. n) Church Hall: Various repairs and improvements carried out, approval to increase spending limit from £1,000 to £3,000 without the need to consult the PCC, Rental charges increasing in 2025 o} Church Fabric: Approval to install a dishwasher in the church kitchen, Roof repair in the south aisle, looking into options regarding changing our heating system in the church buildin& approval to install TV screen in the side aisles. p) Misslon: A visit from the Pain family (our OMF partners) on 14th July, which was also our Gift Day, l<evin and Jen Cable moving from CMS to CMJ. ql Replacement of Church Bibles. r) Services and Connect Group5- Confirmation Service on 21st September, All age services on 1st Sunday of the month, sermon series on Philippians and the feeding of the 5000, Christmas Services and events, New Spring Courses replacing Connect Groups forthe first part of 2025 sl Children's and Youth Ministry: Holiday Club, 'Spree' weekend away, Breakfast Church, Church families BBQ 'Light Trail,, Youth Deeper meeting on Sunday evenings, Fab Friday, Fun Day. At each PCC meeting reports are received from the three subcommittees as noted in part 2 Christine de Winton-Gilbert- PCC Secretary Page 4
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Annual Report 2024- Vlcar's Report Dear St Luke's family, Looking back at 2024, there is a great deal to give thanks to God forl Our Bible verse for the year was Ephesian5 2.10, For we are God's handiwork, created in Chrlst Jesu5 to do good works, which God prepared in advance for us to do." We are made in the image of God, deeply known and loved by him. That is ourtrue identity, and out.of that identity God calls us to live our lives for him, to do the good works he has prepared for us to do. So, firstly we are called to worship God and follow Jesus as his disciples. Worship and discipleship are about the whole of our lives- what we do Mondayto Saturday, as well as when we are together at church on a Sunday. The things we all do day by day in the workplace, in the home, in the community, as well as in the life of the church, are all part of ourworship and discipleship as followers of Jesus. In 2024, members of St Luke's served God beyond the walls of the church in many important ways, such as volunteering in the community, workin8 in areas like education and healthcare, caring for elderly relatives and friends, and bringing up children. Alongside all of this, ourtime together at church each Sunday is the focus for our gathered worship. It is so important to meet and worship together, to hear God's word, to pray, to give thanks, to share in Holy Communion, and to get to know each other more. During 2024 our Bible teaching in Sunday sermons included parts of Mark's gospel, studies on the Lord's Prayer, the lives of Old Testament characters, and Paul's joy-filled letterto the Philippians. During the week, our Connect Groups are also a vital part of church life in which we meet to help us grow as disciples, to support and pray for one another. Thank you to all of our Connect Group leaders for all they do to lead, support and encourage their groups. We'd like to encourage more people to join a Connect Group, so if you're not currently in a group please speak to myself or a member of the team. In 2024 there were numerou5 Occasions when we welcomed new people into St Luke's, offering hospitality, sharing God's word, and building community. Our monthly Wednesday lunches for older people are a valuable time of fellowship and support for our elderly members and friends. And our first Community Fun Day back in February 2024 was a fun-filled time when we welcomed many visitors into the church building and got to l<now new families, We held well-attended Easter services including a busy and engaging Messy Easter, a reflective Last Hour at the Cross on Good Friday, and a joyful Easter Day All Age Communion. We also welcomed BCS Prep School to St Luke's on three occasions, as well as Year 2 from Courthill Infant School for some well-received interactive sessions on the Easter storv. In the Spring we began holding midweek Holy Communion services each Wednesday, replacing our previous Zoom services, and these communion services have now become an established part of the week at St Luke's, In June, Dan Washbrook joined us to serve the remainder of his curacy at St Luke's. It has been good to get to l<now Dan, Becky and their children, and it is great having Dan as part of the team, with his energy and enthusiasm for sharing God's word and communicating God's love with young and old alike. In the Summer we joined with groups from two other local churches to take a group of 26 young people to Spree South West, a Christian youth weekend in Devon, which included high quality Christian input, fun Page 5
activities, and time to get to know young people from other local youth groups. In July it was encouraging to be joined on Mission Partnerships Sunday by the Pain family, our mission partners who were over from Japan to share more about their work with OMF. And later in July a group of us had a really encouraging tlme at the New Wine Festival in Somerset. The end of August Saw St Luke's transformed for our annual children's holiday club. The 2024 theme was Build It! and the week was full of Lego-inspired activitie5, crafts, and Bible stories, all designed to encourage the children lo explore faith and build their lives on the foundation of Jesus. We had a great team led by Anna Counsell and much fun was had! The Autumn saw growth in familiesjoining our re-launched monthly Breakfast Church, and it has been great to see our young people becoming more involved in leading worship, operating the visuals, and doing readings at our monthly all age services. Anna also ran a great Light Trail (alternative to Halloween) event with activities focusing on Jesus, the light of the world, dnd our calling to shine and share that light. We also celebrated Harvest, held a very meaningful memorial service to remember loved ones who have died, and were joined by the Rainbows, Brownies, Guides and Rangers to mark Remembrance Sunday. Finally, Advent and Christma5 saw lots of people joining u5 for our Christingle service, A Taste of Christmas, Carols by Candlelight, Campfire Carols, and service5 on Christmas Eve and Christmas Day. In the midst of a busy season and unsettling times in the world, there was a sense of joy and peace as we celebrated Emmanuel, God with us, at Christmas time. So, looking back at 2024, there are a great many people to thank.. Thank you to everyone who contributes to our worship services, by welcoming those who come in, serving tea and coffee, offering prayer ministry, serving on the kids and youth teams, leading our sung worship, operating sound and visuals, and praying and reading during services. It has been great to see new people getting involved and serving on these teams in 2024. Thank you also to all those involved in leading and preaching at our services on Sundays, Wednesdays, and at other times, including our LLMS Justin Coldstream, Ruth Greig and John Pattison, as well as John Bassett, Anna Counsell, Andrew and Lis Cullis, Roy Stacey and Dan Washbrook. And thank you to Justin Coldstream and Jean Holt who bless us with their musical gifts. There are also many people who work hard behind the scenes to keep things at St Luke's running smoothly. Thank you to Alan Cottrell, Margaret Lloyd5 and Pauline Potterton for faithfully cleaning parts of the building each week. Thank you to the locking up team who diligently keep our building safe and secure. Thank you to Pam Gallop and the flower team for their creativity in arranging our flowers week by week. And a huge thank you to Richard Hudson (with the support of Judy) who does so much behind the scenes to keep our building and our services running smoothly, and to keep our ageing heating system running. l also want to express a huge thank you to our Church Wardens. We have recently celebrated the life of Virginia Stacey following her death just after Christmas. Virginia's contribution to the life of St Luke's over many years, coiitinuing in 2024 even as she battled with cancer, has made such a difference, and she is greatly missed. Glenda Hammond continued to serve with great dedication, with Kate Wyatt working alongside her to cover for Virginia, and then in April Glenda stepped down and Ben Counsell came on board to work with Kate. Thank you to you all for your hard work and support. Other changes took place in 2024, with Marianne Mutlow stepping down from leadingthe Pastoral Team so diligently for many years, and Julie Murphy and Carole Blight taking on this role. Thank you to Marianne, Julie, Carole and all the Pastoral Team members and LPAS who offer care and supportto those who are Page 6
vulnerable, elderly, and in need. Ruth Greig also stepped down as leader of the Prayer Ministry Team, wlth Andrew and Lis Culls stepping into this role, Many thanks to Ruth for leading the team so faithfully and prayerfully, and to Andrew and Li5 and the rest of the team offering prayer ministry at our services each Sunday. In our youth work, John Parrett stepped down after many years of leading Youth Club on Fridays and young people's groups on Sunday mornings, Manythanks to John for the dedication he showed in leading these groups, and to all the other volunteers who continue this work alongside Anna, Dan and myself. As well a5 our youth work, Anna also oversees our Sunday morning children'5 groups, Thursday toddler group, Fab Friday kids club, monthly Breakfast Church, and summer holiday clubs, and other outreach events, A huge thank you to Anna and all the members of the l(ids and youth teams who serve at these events, seeking to help our children and young people find Jesus and grow in faith, and to reach out to families in our community. Thanks must also be expressed to the Fabric Team led by RogerJone5 and the Finance Team led by Steve Blight, all working hard behind the scenes to care for our building and steward our finances well. Thank you also the Church Hall Team led by Anne Roberts, and Claire Storey our hall caretaker, for ensuringthe smooth running of the hall for the church and community groups using it. And thanks are due to our Mission Partnerships Team as they support and encourage the links with our various mission partners. Many thanks also to the Families First {Mothers Union) team who have continued to organise stimulating meetings each month, and a fun and well attended Christmas party at the hall. Thank you also to all our Rainbows, Brownies, Guides and Rangers leaders who have continued to give their time and energy to ensuring that these groups are thriving, And thank you to all our PCC members for prayer, thought and input thatthey give. We held an important PCC away day in May 2024 in addition to our regular meetings. In addition to our Church Wardens, special thanlcs must be expressed to our PCC Secretary Christine Gilbert, our Treasurer Steve Blight, and our Parish Safeguarding Officer Julie Murphy. They all perform vital roles at St Luke's. Thank you also to our Administrator Helen Pitcherfor all her hard worl( in the office, supporting Anna, Dan and myself. To conclude, thank you so much to everyone who has given their time, energy, gifts and finances to support the mission and ministry of St Luke's during 2024. As we move forward in 2025, may we continue to grow in our identity as "God's handiwork, created in Christ Jesus to do good works, which God prepared in advance for us to dd, {Ephesians 2.101. Blessings, Stuart Cocksedge Vicar Page 7
St Luke's Parochial Church Council Statement of Trustees, Responsibilities The trustees are responsible for preparlng the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulation5, The law applicable to cha rities req u ires the trustees to prepare f inancial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the cha rity for that period. I n preparing these f inancial statements, the trustees are required to: Select Sultablp accounting pol icies a nd then apply them consistently Observe the methods and principles in the Charitles SORP Make judgements and estimates that are reasonable and prudent State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements Prepare the fina ncial statements on the going concern basis u n less it is inappropriate to presu me that the cha rity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the a ppl icable Charities (Accounts and Reports) Regulations, and the provisions cf the constitution. The trustees are also responsible for safeguarding the assets of the cha rity and hence for taking reasonable steps for the prevention a nd detection of fraud a nd other i rregula rities. Ib,02.2¥ Approved by the trustees of the charity on........................ and signed on its behalf by: l(.A Wh71-. L,.L Page 8
St Luke's Parochial Church Council INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I report to the trustees on my examination of the accounts of St Luke's Parochial Church Council the financial statements for the year ended 31st December 2024. Responsibilities and basls of report The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (the Charities Act), report in respect of my examination of the Charity's accounts carried out under section 145 of the Charities Act 2011 and in carrying out my examlnation I have followed all the applicable Directions given by the Charity Commission under Section (5) (bl of the ACT. Independent examinerfs Statement From the records and information supplied to me, I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: I, Accounting records were not kept in respect of the Charity as required by section 130 of the Act or 2. The accounts do not accord with those records, 3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. In so far as the trustees are aware at the t'ime of approving the Trustee5' Annual Report There is no relevant information of which the Independent Examiner is unaware, and They have taken all steps that they ought to have taken as trustees, in order to make themselves aware of any relevant information and to establish that it ha5 been communicated to the Independent Examiner. Sue Wintle Association of Charity Independent Examiners 27 Bascott Road Wallisdown Bournemouth Dorset BHII 8RJ Date:,,,,,,,,,,,,,,,,,,,,,,,,, Page 9
St Luke's Parochial Church Council Statement of Financial Actlvltles for the Year Ended 31 st December 2024 Notes Unrestricted Restrlcted Total 2024 Total 2023 General Deslgnated Income from: Donations and Legacies Chari'table activities Other trading activitie5 Investment Income Total Income 141,235 21,168 15,297 177,700 230,177 3,893 16,977 3,893 20,979 3,967 28,872 3,574 428 3,311 148,120 648 42,686 3,959 2,288 15,725 206,531 265.304 Expendlture: Raising Funds Charitable Activities Governance Costs Total Expenditure Net Income/(Expenditure) Transfers between funds Net movement in Funds Total Funds brought forward Total Funds Carried Forward (843) (843) (459) (178,323) (29,178) (20,643) (228,144> (220,848) (400) (400) (178,723) 129,178) (21,486) (229,387) (221,307) (30,603) 32,025 13,508 132,025) (5,761) (22,856) 43,996 1,422 (18,517) (5,761) (22,856) 43,996 130,048 89,322 7,995 227,365 183,369 131 4 204 509 All of the charity's activities derive from continuing operations during the above two periods Page 10
St Luke's Parochial Church Council (Registration number: l 134767) Balance Sheet as at 31 st December 2024 2024 2023 Notes Fixed A55ets Tangible Fixed Assets Investments Total Assets 83,107 83,306 14 108,181 191,288 127,257 210,563 Current Assets Stocks Debtors Cash at Bank and in hand Total current assets 314 2,760 10,471 13,545 559 2,544 13,699 16,802 Creditors falling due in one year Net Current Assets (324) 13,221 16,802 Total Assets less current liabilities 204 509 227 Funds General Designated Restricted Total Funds 131,470 70,804 2,235 130,047 89,323 7,995 04 Page 11
St Luke's Parochial Church Council Notes to Financial Statements for the Year ended 31 st December 2024 l. Accounting policies Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 Basis of preparatlon St Lulce's Parochial Church Council meets the definition of a public benefit entity under FRS 102. Assets and liabilities are inilially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Exemption from preparing a cash flow statement The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. Going concern The financial statements have been prepared on a going concern basis. The trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements. Reserves Policy The trustees have agreed that cash reserves equivalent to six months day to day expenditure should normally be maintained in the General fund as a buffer against Ios5 of income which is almost wholly reliant on donations and legacies which cannot necessarily be relied upon. Page 12
St Luke's Parochial Church Council Notes to Financial Statements for the Year ended 31 st December 2024 Income Voluntary income including donations. gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. Donatlons and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured Grants receivable Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Other tradlng activitles Other trading activities include events, such as rummage sales, property let income and magazine sales. Investment income Banlc interest Charitable activities Provision of church services and activities for the community. Page 13
St Luke's Parochial Church Council Notes to Financial Statements for the Year ended 31 st December 2024 Expenditu re All expenditure is recogni5ed once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Raislng funds These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds. Charitable activities Charitable expenditure comprises those costs incurred by the charity in its delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Grant provisions Provisions for grants are made when the intention 10 make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable. Government grants These are recogni5ed based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating to either revenue or assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grant5 relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognized as deferred income. Page 14
St Luke's Parochial Church Council Notes to Financial Statements for the Year ended 31 st December 2024 Taxation The charity is considered to pass the test set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity IS Potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed assets Individual fixed assets costing £500 or more are initially recorded at cost. Consecrated and beneficial property is excluded from the accounts by the Charities Act2011. Expenditure on tangible fixed assets not owned by the PCC is charged to the Income and Expenditure Accounts when incurred. Other tangible fixed assets are stated at estimated market value at I st January 1997 with subsequent additions capitalized and valued at historic cost. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their useful economic life as follows: Asset class Church hall Furniture and equipment Depreciation method and rate l% pa on straight line basis 15% pa on reducing balance Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short- term highly liquid investments that are readily convertible to a l<nown amount of cash and are subject to an insignificant risk of change in value. Page 15
St Luke's Parochial Church Council Notes to the Accounts for the Year ended 31 st December 2024 Fund structure Unrestricted income funds are general funds that are available for use at the trustees, discretion in furtherance of the objectives of the charity. Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees. At the end of 2024 these were £22,867 in Development projects fund and £22,765 in Legacy fund. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. In 2024 these included ACTS Community Theatre Group and Health & Safety Fund, as well as mission societies. 2. Income. from donations and legacies Unrestricted funds: General Designated Restricted funds Total funds Total Funds 2023 Donations from individuals Legacies Gift ald reclaimed Non recurring grants Total 116,651 100 12,722 129,774 134,614 21,031 37 21,030 27,196 69,750 23,892 1,920 177,700 230,176 24,584 2,575 141,235 21,168 15,297 3.Charitable Actlvitles Unrestricted Funds General Designated Restricted Total funds Total 2023 Bookstall Chuch hall lettings Total I I I 288 3,679 3,893 3,967 3,782 3,893 Page 16
St Luke's Parochial Church Council Notes to the Accounts for the Year ended 31 st December 2024 4.Income from other trading activities Unrestricted funds: General Deslgnated Restricted Total funds funds Total 2023 St Lul<e,s Community Theatre Property rental income Room hire Weddings and funerals Other Total 1,931 16,977 16,977 2,648 962 392 20,979 18,072 2,835 3,203 893 28,872 2,648 534 392 3,574 428 16,977 428 5.Investment income Unrestricted Funds General Designated Restricted Funds Total funds Total 2023 Interest receivable on ban1< deposits Total for 2024 3,311 648 3,959 2,288 3,311 648 3,959 2,288 Page17
St Luke's Parochial Church Council Notes to the Accounts for the Year ended 31 st December 2024 C05t of generating Funds Unrestricted Funds General Designated Restricted Total Funds Total 2023 St Lukes Community Theatre Total 843 843 459 843 843 459 Direct Costs on Charitable Activities Note Unrestricted General Designated 2024 2023 Restricted Charitable and Missionary giving Parish share Church running cost Hall running costs 12,711 15,171 27,882 26,239 88,496 88,496 91,153 21,751 472 22,223 24,384 15,001 15,001 12,829 Church maintenance 7,298 412 5,000 12,710 14,730 and repairs Hall Maintenance and repairs Salaries Young people exp Sundry other minor costs Total 12,841 12,841 7,021 43,490 2,086 43,490 2,086 42,605 1,461 2,491 924 3,415 426 178,323 29,178 20,643 228,144 220,848 Page 18
St Luke's Parochial Church Council Notes to the Accounts for the Year ended 31 st December 2024 Number of employees and costs 2024 2023 Average monthly number of employees Wages and salarie5: Ministry 29,740 28,970 Non-ministry 13,749 13,635 Total 43,490 42,605 The key management of the church consist of Clergy and the Churchwardens. The Clergy are paid a stipend directly by the Diocese and the Churchwardens are voluntary positions. The support staff to the Clergy and Churchwardens are paid. No employee received emoluments of more than£60,000 during the year. Trustees During the year, the charity was under the control of the trustees. None of the trustees(nor any persons connected with them)received any remuneration. However, Richard Hudson was reimbursed £220 for assistance at funerals and weddings. No other trustees have received any other benefits from the charity during the year or were reimbursed expenses (2023.. none) 10. Support Costs (all in General) 2024 2023 Governance Independent Examiner Total 400 400 Page 19
St Luke's Parochial Church Council Notes to the Accounts for the Year ended 31 st December 2024 Tangi ble fixed assets Freehold Property Freehold Property improvements Flxtures Equipment and fittings Total Cost at l January 2024 Additions during the year 114,000 2,137 15,503 17,223 148,863 3,072 3,072 Cost at 31 December 2024 114,000 2,137 15,503 20,295 151,935 Depreciation at I January 2024 Charge for the year Write off At 31 December 2024 32,490 2,137 14,778 16,153 65,558 641 84 15,503 1,234 3,186 84 33,801 2,137 17,387 68,828 Net Book Value at 31 December 2024 80.199 2,908 83,107 12 Stocks and works in progress 2024 2023 Greeting cards and booklets 13. Debtors 2024 2023 Tax recove rable Pre payments and accrued income Total 2,059 701 2,760 2,134 411 2,544 Page 20
St Luke's Parochial Church Council Notes to the Accounts for the Year ended 31 st December 2024 14. Cash at Bank and in hand 2024 2023 Deposit Accounts CCLA Church Gold Account CAF Hall Gold Account CAF Total Deposlts Investments 30,034 57,480 20,667 108,181 28,520 71,711 27,026 127,257 Current Accounts Church CAF Hall and Theatre Cash In hand Total cash at bank and in hand 7,368 3,058 45 10,471 9,538 4,161 13,699 15. Creditors Amounts falling due in one year 2024 2023 Agency collections Independent examiner Total (76) 400 324 Page 21
St Luke's Parochial Church Council Notes to the Accounts for the Year ended 31 st December 2024 Movement l Funds Brought Forward Fund Incoming Resources resources Expended Transfers Carried forward Restricted Funds OMF CPAS CMS Bible Society Tearfund Christian Aid Open-Doors Poole - WAU Weddingslfunerals Routes to Roots Health SAF Poole Foodbank Faithworks Community Theatre Roof Total Restricted 1,831 1,081 2,476 731 647 1,818 ,081 2,476 731 641 1,217 1,949 3,181 472 783 1,230 1,773 3,193 428 790 455 523 570 (176) (44) 455 (19) (183) 2151 542 753 844 2,995 5,000 7,995 5,000 21,488 15,728 2,235 Designated Funds Bookstall Development Church Hall Legacies Total Designated 1,533 26,050 28,006 33,734 89,323 110 137 21,406 21,030 42,683 924 412 27,841 719 25,775 21,546 22,764 70,804 (25) (32,000) (32025) 29,177 Total General Fund 130,048 148,121 178,724 32,025 131,470 Total Funds 227,366 206,535 229,392 204,509 Page 22
St Luke's Parochial Church Council Notes to the Accounts for the Year ended 31 st December 2024 17 Church Hall account for the year to 315t December 2024 2024 2023 Income Use of hall Regular users Parties & others 16,977 3,782 18,072 3,679 20,759 21,751 Ban1< Interest Total Income 648 21,407 354 22,105 Expenditu re Admin Heating and lighting Insurance 7,887 4,474 1 ,440 351 6,828 2,901 1,420 235 1,185 7,021 Resources Telephone and water Maintenance, Cleaning & repairs Bank charges Total Expenditu re Surplus/ (Deficit) Transfers Balance brought forward Carry forward 789 12,841 60 27,842 (6,435) (25) 28,006 21,546 19,590 2,515 (2,873) 28,364 28,006 18. Bookstall Account for the year to 31 St December 2024 2024 2023 Income Receipts Expenditure Purchases Surplus/(Deficit) over Expenditure Transfers Brought forward Carry forward 288 924 (813) 259 29 1.313 191 1533 1,533 720 Page 23
St Luke's Parochial Church Council Notes to the Accounts for the Year ended 31 st December 2024 19 Taxation The charity is a registered charity and therefore is exempt from taxation. END OF DOCUMENT Page 24