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2025-12-31-accounts

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

Charity registration number 1134975

ST. GEORGE'S CHURCH, OAKDALE, POOLE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

LEGAL AND ADMINISTRATIVE INFORMATION

Charity number 1134975

Independent examiner

Hill Osborne 2 Winchester Place North Street Poole Dorset BH15 1NX

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

CONTENTS

Page
Trustees' report 1 - 4
Statement of trustees' responsibilities 5
Independent examiner's report 6
Statement of financial activities 7 - 8
Balance sheet 9
Notes to the financial statements 10 - 21

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the PCC's [governing document], the Charities Act 2011 and "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 1 January 2019).

Objectives and activities

The PCC are keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. The service pattern continues to evolve. Our main Sunday morning services are Eucharistic, but the fourth Sunday is now an act of Morning Worship for all. When there is a fifth Sunday we may have a service for all in the Hall, which can be Holy Communion or a Service of the Word. This enables the Church congregation to meet with the Family Ministry Team who run JaM, Jesus & Me.

Baptisms may take place at 10am on the third Sunday of the month, but most families prefer the 12noon option. Baptism Visitors meet the family a week or two before the service, and the Vicar also speaks with them either by telephone or, preferably, in person.

The midweek service currently uses the Common Worship format. A quarterly Café Church service is held in the Lady Chapel or Hall, and there is an Iona service one evening a month. Messy Church meets bi-monthly on a Monday after school.

All are welcome to attend our regular services. About half the congregation receive the common cup, the rest continue receive in one kind.

Achievements and performance

The vicar welcomes St. Edward’s School to attend a Year 8 Retreat every other year, taking place over two Wednesdays. Stanley Green Infant Academy visit at Christmas and Easter over a series of 6 sessions to enable the whole school to experience the Christmas and Easter Story in church.

There was a complete revision of the Church Electoral Roll, with 106 parishioners of whom 39 are not resident within the parish. The average weekly attendance, counted during October, was 69 About 25 of the regular congregation take part in four House groups which provide mid-week fellowship and deepen knowledge of the Gospel and faith in Jesus.

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping.

Zoom has become a regularly requested feature of funerals enabling those unable to attend to be present virtually. We have celebrated 11 baptisms, 11 Confirmation, 2 weddings and held 5 funerals in church and 3 at the Crematorium this year, and 3 burials of ashes.

Deanery Synod

Two members of the PCC sit on the Deanery Synod. This provides the PCC with an important link between the parish and the wider structures of the church.

The Church Halls Complex

The church is open to our community for private prayer whenever the Office is open. The bookings for the two halls are an important part of our ‘income’ and are well used by the community for a variety of activities. The Choir Vestry can also be made available if necessary.

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Pastoral Care

The Church Hall kitchen meets the stringent health and safety requirements and allows us, in normal circumstances, to continue St George’s Lunch Club (for over 65s who live alone) on two Thursdays a month. Seventeen people regularly attend, most of whom are parishioners.

Some members of our parish are unable to attend church owing to sickness or age. The Ministry Team has visited all church members who have requested it. Our team of Lay Pastoral Assistants visit, or telephone, to give active pastoral support and our Eucharistic Assistants take Home Communion to any who would like it.

Mission and Evangelism

Helping those in need is a demonstration of our faith. We continue to support a mix of local and overseas charities. The Church web site www.stgeorgesoakdale.co.uk contains information about services, activities and contacts. The Facebook Page has enabled more contact with the community. This and the website are regularly maintained and updated to keep parishioners and enquirers informed of the important matters affecting our Church and articles that help develop our knowledge and trust in Jesus, encourage prayer and to provide support during the pandemic.

Reaching out into the Parish and in particular those that live alone, the Church organises a free bi-monthly Sunday Community Afternoon Tea, with entertainment and transport (if required).

Financial review

It is the policy of the PCC that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the PCC’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the PCC is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Structure, governance and management

THE PARISH OF OAKDALE, ST GEORGE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL From April 2025 – April 2026 Given the number of members on the current Electoral Roll, and in addition to:-

Clergy: Revd. Penny Draper Revd. Tom Lock (OLM) Revd John Graves (retired PTO)

Licensed Lay Ministers Pam Clark (PTO)

Lay Worship Leader: Sue Bursey Churchwardens: Suzanne Phillips Term of Office ends 2026 Deputy Churchwardens: Caroline West Term of Office ends 2026 Deanery Synod: Jo Barton Term of Office ends 2026 Diocesan Synod: Vacant Treasurer: Caroline West Term of Office ends 2026

12 ordinary members should be elected to serve on the Parish Church Council

Ordinary Members Term of Office Ends
Andrew Lewis 2026
Barbara Graves 2026
Anne-Marie Seraphin 2026
Katharine Fairhead 2026
Nigel Seraphin 2026
Jackie Edwards 2027
Paul Edwards 2027
Sue Colborne Co-opted till 2026
Howard Mitchell 2028
Peggy Elliott 2028
Vacancy
Vacancy

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Following a 3 year term of office members should ‘stand down’ for 1 year minimum before seeking re-election.

Independent Examiner of Accounts : Hill Osborne Honorary Secretary: Sue Colborne STANDING COMMITTEE MEMBERS: To be confirmed at next PCC meeting.

Penny Draper, Suzanne Phillips, Caroline West, Sue Bursey, Jenny Read, Anne-Marie Seraphin

The trustees' report was approved by the Board of Trustees.

..............................

Sue Phillips - Trustee 21/6/2026 Dated: .........................

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the PCC and of the incoming resources and application of resources of the PCC for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the PCC and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ST. GEORGE'S CHURCH, OAKDALE, POOLE

I report to the trustees on my examination of the financial statements of St. George's Church, Oakdale, Poole (the PCC) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the PCC you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the PCC’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

L Ball FCA Hill Osborne Chartered Accountants

2 Winchester Place North Street Poole Dorset BH15 1NX 25/6/2026 Dated: .........................

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Unrestricted
Restricted
funds
funds
funds
general designated
2025
2025
2025
Notes
£
£
£
Income from:
Donations and legacies
3
62,600
43,288
18
Charitable activities
4
32,168
6,594
4,878
Investments
5
2,195
1,316
-
Total income
96,963
51,198
4,896
Expenditure on:
Raising funds
6
83,372
6,190
4,210
Charitable activities
7
18,363
1,197
-
Other expenditure
10
1,440
-
-
Total expenditure
103,175
7,387
4,210
Net gains/(losses) on investments
11
(985)
-
(800)
Net income/(expenditure)
(7,197)
43,811
(114)		 Total
Unrestricted Unrestricted
Restricted
funds
funds
funds
general designated
2025
2024
2024
2024
£
£
£
£
105,906
51,956
5,600
-
43,640
34,184
1,395
6,073
3,511
2,038
1,139
-
153,057
88,178
8,134
6,073
93,772
67,994
10,661
5,270
19,560
18,102
511
-
1,440
1,374
-
-
114,772
87,470
11,172
5,270
(1,785)
551
-
448
36,500
1,259
(3,038)
1,251		 Total
2024
£
57,556
41,652
3,177
102,385
83,925
18,613
1,374
103,912
999
(528)

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Unrestricted
Restricted
funds
funds
funds
general designated
2025
2025
2025
Notes
£
£
£
Net income/(expenditure)
(7,197)
43,811
(114)
Transfers between funds
2,864
(644)
(2,220)
Net movement in funds
(4,333)
43,167
(2,334)
Reconciliation of funds:
Fund balances at 1 January 2025
12,478
26,869
28,252
Fund balances at 31 December 2025
8,145
70,036
25,918		 Total
Unrestricted Unrestricted
Restricted
funds
funds
funds
general designated
2025
2024
2024
2024
£
£
£
£
36,500
1,259
(3,038)
1,251
-
1,841
117
(1,958)
36,500
3,100
(2,921)
(707)
67,599
9,378
29,790
28,959
104,099
12,478
26,869
28,252		 Total
2024
£
(528)
-
(528)
68,127
67,599

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
13
Current assets
Investments
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
The funds of the PCC
Restricted income funds
19
Unrestricted funds - general
Unrestricted funds - designated
18		 2025
£
42,845
61,991
104,836
1,440		 £
703
103,396
104,099
25,918
8,145
70,036
104,099		 2024
£
44,629
24,350
68,979
1,380		 £
-
67,599
67,599
28,252
12,478
26,869
67,599

21/6/2026 The financial statements were approved by the trustees on .........................

.............................. Sue Phillips Trustee

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

St. George's Church, Oakdale, Poole is a registered charity which operates under the Parochial Church Council Powers Measure.

1.1 Accounting convention

The financial statements have been prepared in accordance with the PCC's governing document, the Charities Act 2011 and "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 1 January 2019)". The PCC is a Public Benefit Entity as defined by FRS 102.

The PCC has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the PCC. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the PCC has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the PCC is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Donations receivable for the general purposes of the charity are credited to unrestricted funds. Donations for purposes restricted by the wishes of the donor are taken to Restricted funds.

Funds from activities are accounted for in the period the funds were receivable. The majority of the funds are derived from fund raising activities and hire of the church premises and halls.

1.5 Expenditure

Expenditure is accounted for on an accruals basis.

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers

25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Consecrated land and buildings Moveable church furnishings

Consecrated and beneficed property is excluded from the accounts by section 10 of the Charities Act 2011. No value is placed on moveable church furnishings held by the Churchwardens on special trust for the P.C.C. and which require a faculty for disposal since the P.C.C. 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 Statement of Financial Activities and separately disclosed.

1.7 Impairment of fixed assets

At each reporting end date, the PCC reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The PCC has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the PCC's balance sheet when the PCC becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

2 Critical accounting estimates and judgements

In the application of the PCC’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

3 Income from donations and legacies

Unrestricted Unrestricted
Restricted
funds
funds
funds
general designated
2025
2025
2025
£
£
£
Donations and gifts
62,600
43,288
18
Grant income
-
-
-
62,600
43,288
18		 Total
Unrestricted Unrestricted
Restricted
funds
funds
funds
general designated
2025
2024
2024
2024
£
£
£
£
105,906
51,956
4,174
-
-
-
1,426
-
105,906
51,956
5,600
-		 Total
2024
£
56,130
1,426
57,556

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

4 Income from charitable activities

Unrestricted Unrestricted Restricted Total Unrestricted Unrestricted Restricted Total
funds funds funds funds funds funds
**general ** designated **general ** designated
2025 2025 2025 2025 2024 2024 2024 2024
£ £ £ £ £ £ £ £
Fund raising and other events 32,168 6,594 4,878 43,640 34,184 1,395 6,073 41,652

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

5 Income from investments

Unrestricted Unrestricted
funds
funds
general designated
2025
2025
£
£
Bank interest received
1,594
-
Dividends received
601
1,316
2,195
1,316		 Total
Unrestricted Unrestricted
funds
funds
general designated
2025
2024
2024
£
£
£
1,594
1,571
-
1,917
467
1,139
3,511
2,038
1,139		 Total
2024
£
1,571
1,606
3,177

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

6 Church activities and stewardship

Unrestricted Unrestricted
Restricted
funds
funds
funds
general designated
2025
2025
2025
£
£
£
Church activities and stewardship
Mission Giving
310
1,047
-
Salisbury Diocese and stewardship
55,456
1,000
2,523
Advertising
412
-
-
Other fundraising costs
575
-
-
Support costs
26,333
3,013
-
Flowers
286
-
-
Lunch club
-
1,130
-
Support costs
-
-
1,185
Youth work
-
-
502
Total costs
83,372
6,190
4,210		 Total
Unrestricted Unrestricted
Restricted
funds
funds
funds
general designated
2025
2024
2024
2024
£
£
£
£
1,357
185
6,076
-
58,979
43,559
4
4,323
412
490
-
-
575
1,073
-
-
29,346
22,350
3,593
-
286
337
-
-
1,130
-
988
-
1,185
-
-
316
502
-
-
631
93,772
67,994
10,661
5,270		 Total
2024
£
6,261
47,886
490
1,073
25,943
337
988
316
631
83,925

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

7 Expenditure on charitable activities

Church and Church and
Hall Hall
activities activities
2025 2024
£ £
Direct costs
Office running expenditure 2,427 2,467
Worship 828 1,035
Training and resources 64 48
Salary 15,164 14,552
Boxing day and afternoon teas 842 511
Depreciation 235 -
19,560 18,613
Analysis by fund
Unrestricted funds - general 18,363 18,102
Unrestricted funds - designated 1,197 511
19,560 18,613

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the PCC during the year.

9 Employees

The average monthly number of employees during the year was 2 (2024: 2). There were no employees whose annual remuneration was £60,000 or more.

10 Other

Unrestricted Unrestricted
funds funds
general general
2025 2024
£ £
Independent Examination 1,440 1,374
1,440 1,374

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

11 Gains and losses on investments

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Gains/(losses) arising on: £ £ £ £ £ £
Revaluation of
investments (985) (800) (1,785) 551 448 999

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Cost
Additions
At 31 December 2025
Depreciation and impairment
Depreciation charged in the year
At 31 December 2025
Carrying amount
At 31 December 2025
14
Financial instruments
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
15
Current asset investments
Unlisted investments
16
Creditors: amounts falling due within one year
Accruals and deferred income		 Computers
£
938
938
235
235
703
2025
2024
£
£
42,845
44,629
2025
2024
£
£
42,845
44,629
2025
2024
£
£
1,440
1,380		 Computers
£
938
938
235
235
703
2025
2024
£
£
42,845
44,629
2025
2024
£
£
42,845
44,629
2025
2024
£
£
1,440
1,380
938
235
235
703
2024
£
44,629
2024
£
44,629
2024
£
1,380

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

17 Retirement benefit schemes

The PCC operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the PCC in an independently administered fund.

18 Unrestricted funds - designated

These are unrestricted funds which are material to the PCC's activities.

At 1 January Incoming Resources Transfers Gains and At 31
2025 resources expended losses December
2025
£ £ £ £ £ £
Gifts 18,799 39,911 (1,911) - - 56,799
Mission 126 3,377 (1,047) - - 2,456
Lunch club 224 2,045 (1,130) (644) - 495
Fabric 5,473 1,316 (2,457) - - 4,332
Community
Teas / Boxing
day 2,247 - (842) - - 1,405
26,869 51,198 (7,387) (644) - 70,036
Previous year: At 1 January Incoming Resources Transfers Gains and At 31
2024 resources expended losses December
2024
£ £ £ £ £ £
Gifts 18,643 156 - - - 18,799
Mission 2,489 3,114 (6,080) 603 - 126
Card & gift stall (1) 1 - - - -
Flower fund 2 - - (2) - -
Lunch club 300 1,395 (988) (483) - 224
Messy church
(children club) 1 - - (1) - -
Fabric 7,927 1,139 (3,593) - - 5,473
Community
Teas / Boxing
day 429 2,329 (511) - - 2,247
29,790 8,134 (11,172) 117 - 26,869

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Transfers Gains and
Balance at		 Incoming Resources Transfers Gains and Balance at
1 January 2024 resources expended losses 1 January 2025 resources expended losses 31 December
2025
£ £ £ £ £ £ £ £ £ £ £
Bell Fund 1,070 - (1,000) - - 70 120 (120) - - 70
Childrens Worker (196) - (631) 827 - 51 - - - - 51
Choir Res 51 - - - - - - - - - -
Garden of
Remembrance 1,466 408 (819) - - 1,055 347 (1,185) - - 217
Oakley Bequest
(838 S) 9,201 - - - 211 9,412 - - - (377) 9,035
Playing fields
(743 S) 10,352 - - - 237 10,589 - - - (423) 10,166
Children and
youth 6,249 5,665 (2,820) (2,784) - 6,310 - (502) - - 5,808
Youth Worker 1 - - (1) - - - - - - -
Rectors fees 765 - - - - 765 4,429 (2,403) (2,220) - 571
28,959 6,073 (5,270) (1,958) 448 28,252 4,896 (4,210) (2,220) (800) 25,918

Docusign Envelope ID: 97E0FE20-51D7-8FD9-82F1-1B557F132EB5

ST. GEORGE'S CHURCH, OAKDALE, POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

20 Analysis of net assets between funds

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2025
2025
2025
£
£
£
Fund balances at 31 December 2025 are represented by:
Tangible assets
703
-
-
Current assets/(liabilities)
7,442
70,036
25,918
8,145
70,036
25,918
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
£
£
£
Fund balances at 31 December 2024 are represented by:
Current assets/(liabilities)
12,478
26,869
28,252
12,478
26,869
28,252		 Total
2025
£
703
103,396
104,099
Total
2024
£
67,599
67,599

21 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).