# **The Parish of Portsdown and Purbrook** Annual Report and Accounts 2023 Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Ecclesiastical Parish of Portsdown and Purbrook Registered Charity No: 1137597** **Annual Report and Financial Statements For the year ended 31 December 2023** |**Index to Pages**|**Page **| |---|---| ||| |Independent Examiner’s Report|2| |Aims and Purposes, Objectives and Activities
Achievements and Performance
Structure, Governance and Management
**Christ Church Portsdown**:
Statement of Financial Activities
Balance Sheet
Notes to the accounts – including Accounting Policies and Funds
Detailed analysis of Mission Support
**St John the Baptist, Purbrook:**
Statement of Financial Activities
Balance Sheet
Notes to the accounts – including Accounting Policies and Funds
Detailed analysis of Mission Support|
3
3 - 4
5 - 10
11
12
13 – 19
20
21
22
23 – 28
29| Page 1 of 29 Portsdown and Purbrook - Annual Report & Financial Statement 2023 Portsdovm and Purbrook- Annual Report & Financial Ststement 2023 Independent examinerfs report to the membersltrustees of Portsdown and Purbrook Parochial Church Courltil. I report on the accounts for the year ended 31 December 2023, which are set out on page5 3 to 28. Respectlve responsibilities of the Trustees and the Independent Examiner As trustees of the charity, the members ol the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144121 of the Charities Act 2011 Ithe 2011 Act) and that an Independent examination is needed. It is my responsibility to Examine the accounts under section 145 of the 2011 Act; Follow procedures laid down in the general directions given by the Charity Commissioners Section 1451511bl of the 2011 Act., and State whether particular matters have come to my attention. Basis of Independent Examlners Statement My examination was carried out in accordance with the General Directions given by the Charity Cornmission. An examination includes a review of the accounting record5 kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual iterns or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the account5. Independent examlnerfs ststement In connection with my examination, no Matter has come to my attention.. 11 which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance wlth s.130 of the 2011 Art,. or to prepare accounts which accord with these accounting records have not been met,. or 21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed. Date...... julia Scott IW Scott Accountancy and Book-Keeping Service Page 2 of 29 Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **AIMS AND PURPOSES** The Parochial Church Council of the Ecclesiastical Parish of Portsdown and Purbrook is registered as a charity with the Charity Commission and has the charity commission registration number 1137597. Portsdown and Purbrook Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Andrew Wilson, in promoting in the ecclesiastical parish the whole mission of the Church, spiritual, pastoral, evangelistic, social and ecumenical to the benefit of individuals and society as a whole. It provides facilities for public worship and community activities. The PCC is responsible for the maintenance and development of the church buildings (known as Christ Church Portsdown and St John’s Purbrook) and the church halls (known as Christ Church Hall and St John’s Church Hall). ## **OBJECTIVES AND ACTIVITIES** The PCC is committed to enabling as many people as possible to worship God at our churches and to become part of the community at Christ Church and St John’s. This involves providing a variety of services of worship and other activities to enable people to encounter God through worship and prayer, word and sacrament, expounding the teachings found in the Bible and providing pastoral care for those living in the parish. To facilitate this work, it is vital that the fabric of the church buildings is maintained and developed. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Introduction** The parish of Portsdown and Purbrook was formed by a scheme made (approved) by the Church Commissioners of the Church of England on 1[st] October 2023. This scheme created a new parish consisting of most of the former parish of Portsdown, all of the former parish of Purbrook and a large portion of the new housing development known as Berewood. The scheme specified that the existing parish churches of Christ Church Portsdown and St John the Baptist Purbrook would both be parish churches of the new parish. The Parish includes parts of Cosham, Widley, Purbrook, Waterlooville and Berewood. As such it is spread across parts of the Borough of Havant, the City of Portsmouth and the District of Winchester. The parish is part of the Deanery of Havant within the Diocese of Portsmouth. Christ Church Portsdown, consecrated in July 1874, is built in the early Norman style with a sixty-foot tower. Its construction is in Portland stone with flints taken from the chalk of Portsdown Hill and bedded in black mortar. The building is situated on the northern boundary of Portsmouth, Cosham district, set back from the east side of the A3 London Road, just north of the crest of Portsdown Hill. It stands in its own Churchyard surrounded by trees. Behind the Church, together with an extension to the Church burial grounds, is a Military Cemetery managed by the Commonwealth War Graves Commission and Ministry of Defence. Adjacent to the Church is the Church Hall, built in the 1930s. The Church address is Christ Church Portsdown, London Road, Cosham, Portsmouth, PO6 3NB. The Church website is www.christchurchportsdown.org. St John the Baptist, Purbrook was consecrated in 1858, some 15 years after construction commenced. The architect was J P Harrison of the Oxford Architectural Society, a follower of the architect A W N Pugin, who was a champion of the Victorian Gothic Revival. Many features bear a resemblance to All Saint’s Hursley, designed by Harrison in the 1840s for John Keble. Page **3** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 The basic structure of the church remains much as it was in 1858 except for the construction of the two vestries, one in the late nineteenth century and the second in the mid twentieth century. The oak reredos at the east end of the church and the clock in the tower were both fitted in the mid-1890s. The lych gate was erected in 1919 and dedicated as the village war memorial. In 1999 a steel frame was erected in the tower to take the weight of a peal of six bells cast by London’s Whitechapel Foundry. These bells replaced the original single bell and were purchased with the help of a grant from the Millennium Commission. Adjacent to the church is the church hall, originally built as a Methodist Church. The Church address is St John the Baptist, London Road, Purbrook. It has no official postcode but is in the PO7 5LQ sector. The church car park is accessed via Marrels Wood Gardens (PO7 5RS). The Church website is www.stjohnspurbrook.org.uk. ## **Overview of the Year** 2023 was an historical year for our churches as the parishes of Portsdown and Purbrook merged to become one parish with a single PCC. The motivation behind this has been the streamlining of governance. At this stage the provision of worship has not been changed. Much work was done by the PCC to ensure that this transition was as smooth as possible. The two PCCs held a number of joint meetings from summer 2021 onwards and in the summer of 2023, it was agreed that all meetings would be shared, although until the formal merger, the PCCs remained legally separate. The PCCs together agreed a governance structure for the new parish, which was ratified, and appointments made, at a Special Parochial Church Meeting (SPCM) in October. Both parishes only appointed one churchwarden at the April APCMs, Bill Jeffery at St John’s and Karina Golledge at Christ Church. Both were appointed as churchwardens (to be known as parish wardens) at the SPCM in October. The Diocese agreed that the arrears of Parish Share due to Christ Church being unable to pay the full share in 2020 and 2021 would not be carried forward to the new parish, subject to full share being paid in 2023. This was achieved. During the year, the two curates (Revd Matt Grove and Revd Marcus Collie) both left to take up other positions. Safeguarding remains a priority with Ismay Doughty (Parish Safeguarding Officer) meeting frequently with the Vicar to review progress and reporting regularly to the PCCs. ## **Church Roll and Attendance** Following the merger of the parishes, the electoral rolls were combined. The new roll stood at 159. At the end of the year, we estimated our worshipping community (those who attend services at least once per month unless prevented from doing so by circumstances such as illness) to be about 132 at Christ Church (134 in 2022) and 52 at St John’s (44 in 2022). In 2023, there were 5 baptisms at Christ Church (10 in 2022) and 12 at St John’s (10 in 2022). There were also 2 children for whom a service of thanksgiving was held at St John’s. This was the first time this service has been used in either church for some years. Page **4** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 There were just 3 weddings at Christ Church (6 in 2022) and 7 at St John’s (4 in 2022). There were 4 funerals at Christ Church (6 in 2022) and 4 at St John’s (3 in 2022). A further 14 funerals were taken by the parish clergy at a crematorium or cemetery (12 in 2022). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Clergy** The Revd Andrew Wilson has been Vicar of Christ Church since October 2007. He was co-licensed as Assistant Curate in the parish of Purbrook from September 2013 until January 2019, and then as Priest-incharge. He became Vicar of the parish of Portsdown and Purbrook by the scheme made on 1[st] October 2023. He has also been licensed as Assistant Curate of the parish of Crookhorn since September 2013. The Revd Matthew Grove was Assistant Curate to the parishes of Portsdown and Purbrook from July 2020 to September 2023. The Revd Marcus Collie was Assistant Curate to the parishes of Portsdown and Purbrook from July 2022 to July 2023. The Revd Tyrone Hillary and the Revd Sandy Phillips have Bishop’s Permission to Officiate in the diocese. They are not members of the PCC. The Revd Janette Smith was licensed as Priest-in-charge of Crookhorn and Assistant Curate in the parishes of Portsdown and Purbrook in September 2019. She became Assistant Curate in the parish of Portsdown and Purbrook by the scheme made on 1[st] October 2023. ## **Churchwardens** Mr William Jeffery served as churchwarden of St John’s until 1st October and then as churchwarden of the Parish of Portsdown and Purbrook. Mrs Karina Golledge served as churchwarden of Christ Church until 1st October and then as churchwarden of the Parish of Portsdown and Purbrook. Mr Stephen Anderson served as churchwarden of Christ Church until August 2023. The SPCM in October approved proposals to appoint 2 Deputy Wardens (one for each church), but no appointments were made. ## **PCC Membership** The method of appointment of PCC members is set out in the Church Representation Rules. All churchgoers are encouraged to register on the Church Electoral Roll and stand for election to the PCC as well as assist with other roles and duties within the Church. Governance follows Christian principles, Canon law, Church Representation Rules and guidelines laid out in the Charities’ Act 2011. This report also conforms to the PCC guide to the Statement of Recommended Practice (SORP), Charity Commission reporting guidelines and Church Accounting Regulations 2006. Members of the PCC are either ex officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. Page **5** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 The following served as members of the Christ Church PCC during the period 1[st] January to 30[th] September 2023. EX OFFICIO MEMBERS INCUMBENT: Revd Andrew Wilson _(Chair)_ REPRESENTATIVE ON THE DIOCESAN SYNOD, DEANERY SYNOD AND PCC: Mr Andrew Minchin ASSISTANT CURATES: Revd Matthew Grove _(until September 2023)_ Revd Marcus Collie _(until July 2023)_ REPRESENTATIVE ON THE DEANERY SYNOD AND PCC: Mrs Tracey Harvey _(until June 2023)_ ASSISTANT CURATE _(Cluster Clergy – nonattending):_ CHURCHWARDENS _:_ Revd Janette Smith Mr Stephen Anderson _(until August 2023) (Vice-chair until May 2023)_ Mrs Karina Golledge _(Vice-chair from May 2023)_ ELECTED MEMBERS Mrs Linda Banks _(from April 2023)_ Mrs Pauline Metcalfe _(until April 2023)_ Mrs Karen Davies _(until April 2023)_ Mrs Elizabeth Mitchell Mr Matthew Doe _(from April 2023)_ Mr Graham Olway Mrs Ismay Doughty Mrs Judith Scott _(until April 2023)_ Mrs Jo Duckett _(from April 2023)_ Mrs Victoria Stephen _(elected until April 2023,_ Mrs Ruth Fowler _co-opted from April 2023)_ Mrs Tracey Harvey _(from April 2023)_ Mrs Sheila Gill ## PCC OFFICERS (attend PCC meetings, but as non-voting members, unless otherwise elected or co-opted) Hon. Secretary: Mrs Victoria Stephen Hon. Treasurer: Mrs Jacqui Wilson At the April APCM there were only 4 nominations for 7 vacancies, so 3 vacancies remained unfilled. Page **6** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 The following served as members of the St John’s PCC during the period 1[st] January to 30[th] September 2023. INCUMBENT: REPRESENTATIVES ON THE DEANERY SYNOD AND Revd Andrew Wilson _(Chair)_ PCC: ASSISTANT CURATES: Mrs Valerie Jeffery _(until June 2023)_ Revd Matthew Grove _(until September 2023)_ Mr William Jeffery _(until June 2023)_ Revd Marcus Collie _(until July 2023)_ Mrs Marion Pegg _(from July 2023)_ Mrs Christine Stone _(from July 2023)_ ASSISTANT CURATE _(Cluster Clergy – nonattending):_ ELECTED MEMBERS: Revd Janette Smith Mrs Valerie Jeffery CHURCHWARDEN: Mr William Jeffery Mrs Katherine Mew Mr William Jeffery Mr Peter Moth PCC OFFICERS: Mr Phillip Summers Hon. Secretary: Mrs Kim Clayton Hon. Treasurer: Mr Philip Summers _(until April 2023)_ CO-OPTED MEMBER: Mrs Kim Clayton Mrs Jacqui Wilson _(from April 2023)_ Mrs Valerie Jeffery Mr William Jeffery Mrs Katherine Mew Mr Peter Moth Mr Phillip Summers _(until April 2023)_ At the April APCM there were only 3 nominations for 7 vacancies, so 4 vacancies remained unfilled. A new PCC was formed by the merger of the two parishes and ratified at the SPCM on 18[th] October 2023. Thus the following served as members of the PCC of the Parish of Portsdown and Purbrook from 1[st] October to 31[st] December 2023: EX OFFICIO MEMBERS INCUMBENT: REPRESENTATIVE ON THE DIOCESAN SYNOD, Revd Andrew Wilson _(Chair)_ DEANERY SYNOD AND PCC: Mr Andrew Minchin ASSISTANT CURATE _(Cluster Clergy – nonattending):_ REPRESENTATIVES ON THE DEANERY SYNOD AND Revd Janette Smith PCC: Mrs Marion Pegg Mrs Christine Stone ## CHURCHWARDENS _:_ Mrs Karina Golledge _(Vice-chair)_ Mr William Jeffery _(Vice-chair)_ Page **7** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## ELECTED MEMBERS Mrs Linda Banks _(appointed until APCM 2026)_ Mr Matthew Doe _(appointed until APCM 2026)_ Mrs Ismay Doughty _(appointed until APCM 2024)_ Mrs Jo Duckett _(appointed until APCM 2026)_ Mrs Ruth Fowler _(appointed until APCM 2024)_ Mrs Tracey Harvey _(appointed until APCM 2026)_ Mrs Sheila Gill _(appointed until APCM 2025)_ Mrs Valerie Jeffery _(appointed until APCM 2025)_ Mr William Jeffery _(appointed until APCM 2026)_ Mrs Katherine Mew _(appointed until APCM 2026)_ Mrs Elizabeth Mitchell _(appointed until APCM 2024)_ Mr Peter Moth _(appointed until APCM 2026)_ Mr Graham Olway _(appointed until APCM 2024)_ Mrs Victoria Stephen _(appointed until APCM 2024)_ ## PCC OFFICERS (attend PCC meetings, but as non-voting members, unless otherwise elected or co-opted) Hon. Secretary: Mrs Victoria Stephen Hon. Treasurer: Mrs Jacqui Wilson ## **Sub-committees** The PCC operates the following committees that meet as required and report to the PCC. Standing Committee: has the power to transact business of the PCC, subject to any direction given by the PCC. Chaired by the Vicar. Mission Support: advises the PCC on mission donations, liaison, prayer support and relief appeals. Chaired by the Vicar. ## **Employees** A cleaner was employed for four hours/week to clean the Christ Church Hall and the church building. There are no other direct employees. St John’s Church Hall was cleaned by a self-employed cleaner. An administrator for the parishes of Crookhorn, Portsdown and Purbrook was employed by Crookhorn PCC, with Portsdown PCC reimbursing Crookhorn PCC for 5 hrs/week of her time and Purbrook PCC reimbursing Crookhorn PCC for 2.5 hrs/week of her time throughout 2023. ## **Mission Support** Total Mission Giving in monetary terms amounted to some 4.2% of income across the two churches in 2023, which whilst being not as much as we would like, was still a worthwhile contribution. We also publicise the organisations we support and encourage individuals to add to the PCC grants. Gifts were given at Harvest and Christmas for The Roberts Centre, All Saints Hostel and The Grange, and two food banks were well supported throughout the year via produce left in the churches. The PCC views mission and relief as of vital importance and longs to reflect that more in its giving. Page **8** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Communications** Internal communication is principally through the Sunday Notice Sheet produced weekly by the administrator or Vicar and distributed via email and printed copy. A church magazine ( _The Portsdown & Purbrook Post)_ edited by Ruth Fowler is produced each month. Matt Doe resumed duties as webmaster maintaining www.christchurchportsdown.org and www.stjohnspurbrook.org.uk. ## **PCC Business Review of the Year** Between January and September, the individual PCCs met 4 times each and there were 4 shared meetings. These shared meetings were considered formal meetings of each individual PCC and, where necessary, items were voted on by only the relevant PCC members. From October to December, there were two meetings of the PCC of the new parish. Much of the work of the PCC focussed on the parish merger, finance, maintenance of buildings and grounds, and how to grow our church congregations. ## **Property Development and Maintenance – Church, Hall and Grounds** Normal maintenance requirements for heating systems, electrics, fire and access have all been maintained and the PCC has sought to keep bills to a minimum. The churchyard at St John’s is maintained via a contract with Norse South East. At Christ Church the churchyard is maintained by a small, but faithful, team of volunteers (the Rusty Cutters). Following tree surveys of both churchyards work has begun to implement recommendations. Two pine trees were felled at Christ Church. These need to be replaced. A contract for bi-annual cleaning of gutters and gullies at Christ Church was awarded to T Coleborn at the beginning of 2017. This removed the requirement for volunteers to access the church roof, other than via the tower (for changing the flag). The sound system at Christ Church was updated bringing great improvement to the quality of sound at services and other events. Investigation has begun into a replacement heating system at Christ Church. ## **Risk Management & Health and Safety** Risk Management is a statutory requirement; Health and Safety regulations require all churchgoers, visitors or contractors to reduce and report any risks. Equally any individual working with a group, such as Junior Church or Toddlers has responsibility for the safety of their meeting. Formal risk assessments should be carried out for any new or different activity. The Church and hall are subject to risk assessment, fire risk assessment, have first aid equipment, accident books, and have regularly serviced fire extinguishers and fire exit signs ensuring compliance with the regulations. In this way the PCC ensures that its duty of care is fulfilled to the best of its abilities. ## **Child & Vulnerable Adult Safeguarding** The PCC has approved Child and Vulnerable Adult Protection Policies. A copy of the documents is held by the Parish Administrator and is available for inspection. In 2023, Ismay Doughty served as Parish Safeguarding Officer for the separate parishes and was reappointed as PSO for the new parish. Page **9** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 Portsdown and Purbrook- Annual Report & Financial Ststement 2023 Treasurerfs Report The finance5 for the new parish of Portsdown and Purbrook have been brought together from 151 January 2024, which has eased the mechanisms of assigning expenses to one or ot(ier church, but in these accounts the income and expenditure has been kept to the separate churches. The defiat incurred by Chri5E Church was mainly due to the reduction in voluntary income la5 feared in my report in the 2022 accounts}, plus some necessary expenditure to 'catch up, with maintenance tasks not carried out during the Covid year5. Whilst St John's fared better in terms of income/expenditure, there are maintenance issues that still need to be addressed at 5t John'5, $0 l expert expenses to rise in 2024. The outlook 15 bleak unless we can increase voluntary givin& which is the primary source of income. Reserves & Investment Policy Both churches have restrirted fund5 (monies that have been given to the church either recently or in the past for use for particular purpose51- these are detailed in the Appendices at the end of each individual churth accounts. The PCC Reserves Policy is to maintain up to one quarter of the previous yearfs total expenditure in unrestricted funds, With cash reserves not falling below one twelfth of the previous year's expenditure. Endowment funds where only the interest is used for specific restricted purposes (Appendices 3- 5, page 19, originally Christ Church fund5) are held with the Church of England deposlt scheme. The parish also holds a CBF deposit account loriginally opened by St John's Purbrookl and together with other Church of England reserves these are invested through CCLA Investment Management Ltd. CCLA accords to the principle5 and ethical considerations of the Church of England Ethical Investment Advi50ry Group. Full detai15 of the investment policy can be found on the Church of England website,. htt www.churchofen land.or media 1376254 statement%2(loPh20ethica1%20investment%20 oli 20no¢A202011. df This Annual Report is approved by the PCC on 16, April 2024 and signed on its behalf by the Chairman: Signed Print Rev A M Wilson Vicarlchair of pcc Page 10 of 29 Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Statement of Financial Activities for Christ Church Portsdown on an Accrual Basis for the year ending 31 December 2023** |**Incoming Resources**
Voluntary income
Activities generating funds
Income from Investments
Income from Church activities
Other incoming resources
**Total Incoming Resources**
**Resources Expended**
Cost of generating income
Church Activities
Governance Costs
Building Development costs
**Total Resources Expended**
Net gains(losses) before other recognised
gains(losses)
Year-end endowment fund valuation gains
**NET MOVEMENT IN FUNDS**
**Balances brought forward 1 Jan**
**Balances carried forward 31 Dec**|2023
Unrestricted
Restricted
Endowment
£
£
£
57284
3377
3121
120
139
19040
195|Totals
2023
2022
£
£
60661
72553
3121
2885
259
70
19040
16762
195
22293|Totals
2023
2022
£
£
60661
72553
3121
2885
259
70
19040
16762
195
22293| |---|---|---|---| ||**79445**
**3692**
**139**|**83276**|**114563**| ||854
99717
997
139
360
7923|854
100853
360
7923|2295
118049
340
1968| ||**100931**
**8920**
**139**|**109990**|**122652**| ||-21486
-5228
92|-26714
92|-8089
-139| ||**-21486**
**-5228**
**92**|**-26622**|**-8228**| ||||| ||391816
12285
3869|407970|416198| ||**370330**
**7057**
**3961**|**381348**|**407970**| Page **11** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 Portsdown and Purbrook- Annual Report & Pinancial Statement 2023 Balan￿ Sheet for Christ Church Portsdown at 31 December 2023 2023 Tot31s Unrestrirted Restricted Endowment 1 2023 2022 Fixed A55ets Tangible IHall sltel Investment (rent on Scout HQ) Total Fixed Assets 360000 360000 ', 360000 ', 25 1 25 1 25 360025 360025 ', 360025 Tangible Assets Stock Isales stockl Debtors 2(KJ ', 4466 2259 603 2862 1 Cash at bank and in hand 10347 6888 17235 44523 , Investments 3961 3961 3869 Totsl Current Assets 12606 7491 3961 24058 1 53058 1 Liabilities Creditor5: due in l year -2301 434 -2735 1 -5113 1 Total Liabilities -2301 434 -2735 -5113 Current assets less current liabilities 10305 7057 3961 1 21323 1 47945 1 Totsl Assets 370330 7057 3961 ,' 381348 ', 407970 Church Funds Fixed Assets 360025 360025 ,' 360025 17362 44076 , Short term deposits less liabilities Endowment 10305 7057 3961 1 3961 1 3869 1 Totsl Church Funds 370330 7057 3961 1 381348 , 407970 , Approved by the Parochial Churth Council on 16, Aprll 2024 and signed on Fts behalf by: Swied Print Rev A M Wilson Vi￿rICha1￿ of PCC Signed Print Mrs J R Wi150n Honorary Treasurer The notes on pages 13 to 19 form part of this account Page 12 of 29 Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Notes to the Financial Statement** ## **Accounting Policies** The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP FRS102 and Charity Commission requirements. The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, that are shown at market value on 31 December. ## **Funds** **Endowment funds** are funds, the capital of which is maintained, giving income arising from investment of the endowment. This is used as funding for the purpose for which the endowment was established. Christ Church has the following Endowment Funds: - Hawken Trust - with income paid to the Church Account by Direct Debit. Income is to be used to purchase materials for educational materials or for bibles to be used at Christ Church. - Fielding Trust is a grave trust - with income paid to the Church Account by Direct Debit. Charles Fielding set up the fund to assist maintaining the memorials on the grave of his wife and daughter. - SLA Benn Trust - also a grave trust with the income paid to the Church Account by Direct Debit. Samuel Benn set up the fund to help maintain his wife’s grave and memorial together with grass cutting and trimming around the grave. ## **Restricted funds** represent: - income from trusts, endowments or appeals which may be expended only on those purposes detailed in the terms of the trust, bequest or appeal. - donations or grants received for a specific object or invited by the PCC for a specific objective. These funds may only be expended on the specific purpose for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. Christ Church has the following Restricted Funds: - Memorial bench fund – gifts towards the proposed installation of a bench in the churchyard. - Lectern fund – representing the gift and associated tax reclaimed given by Rev and Mrs Hutchins to purchase a movable lectern for the church. - Building Development Fund – used to improve (rather than repair) the Church building and facilities. - Flower fund – cash held by the flower arranging team which is given for and spent on specifically the flowers in church. - In addition, restricted funds are given during the year to Mission charities (see page 20) but are usually sent to the charities within a few weeks. **Designated funds** are funds that have come to the church unrestricted but that the PCC have decided to allocate to a particular use. This decision can be overturned by the PCC should the need arise. **Unrestricted funds** are general funds that can be used by the PCC for ordinary purposes. ## **Incoming resources:** Dividends are accounted for when receivable. All other income is recognised when received. ## **Resources expended:** Payments and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. All other expenditure is recognised when it is incurred, invoiced or is accounted for. Some specific events may be accounted for as net transactions (often fetes & fayres) when volunteers deduct costs from the income of the event. ## **Investments** These are valued at market value at 31 Dec 2023 or an accrual adjustment made to 31 December annually. Page **13** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Debtors** The debtors figure of £2862 is comprised of: £1905 HMRC for the tax reclaim on Gift Aided donations made in the third and fourth quarters of 2023. £444 of fees for cremations in 2023 received in 2024. £300 reconciliation from St John’s Purbrook for the fourth quarter of 2023 received in 2024. £15 donation made in 2023 via SumUp digital giving, received in 2024. £198 balance towards new photocopier costs. ## **Creditors** The creditors figure of £2735 is comprised of: £340 Independent Examiner’s fee. £300 of wedding deposits received for weddings in future years (returnable by law) £145 of hall rentals received in 2023 but relating to events in 2024. £1129 of hall & church utility bills relating to usage in 2023 but paid in 2024. £151 of clergy expenses for December paid in 2024. £434 of fees for cremations in 2023 paid over to the Diocese in 2024. £236 administrator’s salary for December paid to Church of the Good Shepherd in 2024. ## **Fixed assets** Consecrated and benefice property is not required to be included in the accounts by S.96(2)(a) of the Charities Act 1993. The PCC are the owners of Christ Church Hall and the surrounding land, the hall site valuation was carried out in late 2005 as part of the Parish Centre Project. Payment of a £25 annual peppercorn rent has been agreed in a lease with the Portsdown Scout and Guide Association. ## **Flower Arrangers sub account** Detailed transactions are recorded by the account holder in their own petty cash/records book and the overall income and expenditure is brought into the church account. The petty cash book is examined by the honorary treasurer and independent examiner and have been accepted as fair and reasonable records. ## **Wages and Honorariums** An analysis of payments to employees, all part time, are shown in Appendix 1. Together these employees equate to less than one full time equivalent employee (FTE). The Parish Administrator and Hall Cleaner are paid for their services but no payments were large enough to attract national insurance liability on their own. In line with HMRC regulations for Real Time reporting of salary payments, Christ Church is registered as an employer, any tax liability is paid to HMRC quarterly, and all payments to employees are reported monthly. Organists that play at Christ Church are self-employed and therefore not Christ Church employees. Voluntary additional payments for the services of a Verger at weddings and funerals were all donated toward Church Funds. ## **Declaration of payments** The following serving members of the PCC have received funds from the PCC during the financial year 2023: - Revd Andy Wilson and Revd Matt Grove have been paid expenses of office. - Apart from remuneration of purchase expenses against receipts no other member of the PCC or Church membership has received any unrecorded expenses or remuneration. - Cash payments are made by the Duty Warden to various organists for organ accompanied services. ## **Mission Payments** An analysis of External Mission payments is shown on page 20. Certain collections are non-account transactions and do not pass through the Church Account. Page **14** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 |**Incoming Resources**
**Voluntary income from donors**
Bequests
Planned giving – envelopes
Standing orders
Parish Giving Scheme
Loose Collection
Digital Giving
Gift Day
Tax reclaimed from HMRC
Mission Giving
Hall & Church Yard Donations
Flower Income
Other Donations
**Total Voluntary income**
**Activities generating funds**
Fund raising events
Tea and Coffee Income
Sales and printing
**Total Activities generating funds**
**Income from Investments**
Bank Interest and share profit
Income from Trusts
**Total Income from Investments**
**Income from Church activities**
Portsdown & Purbrook Post
Fees
Church Hall Rental Income
Rent Scout & Guide HQ
**Total Income from operating**
**activities**
**Other Incoming resources**
Grants
**Total Other Income**
**Total Receipts**|||| |---|---|---|---| ||2023
Unrestricted
Restricted
Endowmt
£
£
£
2000
2429
6635
1050
30160
2741
335
9681
325
415
334
435
2969
1152|Totals
2023
2022
£
£
2000
2429
2322
7685
8560
30160
28002
2741
2990
335
12280
10006
12351
415
210
334
694
435
964
4121
4180|| ||**57284**
**3377**|**60661**|**72553**| ||2472
474
175|2472
474
175|2456
349
80| ||**3121**|**3121**|**2885**| ||120
139|120
139|21
49| ||**120**
**139**|**259**|**70**| ||557
3039
15419
25|557
3039
15419
25|641
4544
11552
25| ||**19040**|**19040**|**16762**| ||195|195|22293| ||**195**|**195**|**22293**| ||**79445**
**3692**
**139**|**83276**|**114563**| Page **15** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 |**Resources Expended**
**Cost of generating income**
Fund Raising events
Cost of grant
Digital Giving Charges
**Total Cost of generating inc.**
**Church Activities**
Church & Mission
Church running costs
Church and grounds repairs
Church Yard
Church Hall running costs
Church Hall repairs & decorate
Vicarage
Clergy & treasurer expenses
Wages
Mission-External
Mission-Parish
Administration & Support
Parish Share
Service & Junior church support
Church Office & Publishing
Broadband & web domain costs
Sundries
Tea and coffee expenses
Flower Costs
**Total Church Activities**
**Governance Costs**
PCC and Deanery expenses
Independent Examiners Fees
**Total Governance Costs**
**Building fund expenditure**
Drive project
Heating survey
Sound system
**Total Building fund expend.**
**Total Resources Expended**|||| |---|---|---|---| ||2023
Unrestricted
£
Restricted
£
Endowment
£
848
6|Totals
2023
£
2022
£
848
295
2000
6|| ||**854**|**854**|**2295**| ||14612
4715
195
30
10237
1270
434
1006
5045
2700
415
161
57186
498
109
983
344
159
367
387|14612
4940
10237
1270
434
1006
5045
3115
161
57186
607
983
344
159
367
387|8502
1968
3748
7411
24668
357
1199
3869
2910
14
60000
622
1094
355
440
892| ||**99717**
**997**
**139**|**100853**|**118049**| ||20
340|20
340|20
320| ||**360**|**360**|**340**| ||1354
6569|1354
6569|1968| ||**7923**|**7923**|**1968**| ||**100931**
**8920**
**139**|**109990**|**122652**| Page **16** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Assets and Liabilities** |**Fixed Assets**
**Tangible Assets**
Church hall
Peppercorn Rent Scout & Guide
**Tangible Assets at 31 December**
**Investment Assets**
Endowment Trusts
Market value 1 Jan
Revaluation Gain/Losses
**Investment Assets at 31 December**|2023
Unrestricted
Restricted
Endowment
£
£
£
360000
25|Totals
2023
2022
£
£
360000
360000
25
25|Totals
2023
2022
£
£
360000
360000
25
25| |---|---|---|---| ||**360025**|**360025**|**360025**| ||3869
92|3869
92|4008
-139| ||**3961**|**3961**|**3869**| |**Current Assets**|||| |Stock (Traidcraft stall)|-
2259
603
831
405
9516
1756
246
4481|-
2862
831
405
11272
246
4481|200
4466
180
357
31159
3152
9675| |Debtors|||| |**Cash at Bank and in hand**|||| |General Cash account|||| |Flower Arrangers cash|||| |Current Account|||| |Building Fund account|||| |Building Reserve account|||| ||||| |**Current Assets at 31 December**|**12606**
**7491**|**20097**|**49189**| ||-2301
-434|-2735|-5113| |**Liabilities**|||| |Creditors: falling due in 1 year|||| ||||| |**Current Liabilities at 31 December**|-2301
-434|-2735|**-5113**| Page **17** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Funds** |**Analysis of Fixed Assets**
**Tangible Fixed Assets**
**Total of Tangible Assets**
**Analysis of Net Assets (by**
**funds)**
**Endowment Assets**
**Current Assets**
**Liabilities**
**Total of Net Assets**
**Totals**|2023
Unrestricted
Restricted
Endowment
£
£
£
360025|Totals
2023
2022
£
£
360025
360025|Totals
2023
2022
£
£
360025
360025| |---|---|---|---| ||**360025**|**360025**|**360025**| ||3961
12606
7491
-2301
-434|3961
20097
-2735|3869
49189
-5113| ||**10305**
**7057**
**3961**|**21323**|**47945**| ||**370330**
**7057**
**3961**|**381348**|**407970**| ## **Appendices** ## **Appendix 1 - Analysis of Wages and Honorariums** |Church Hall Cleaner
Organist (Carol service)
Parish Administrator *
Verger
**Totals**|2023
£
2286
-
2759
-|2022
£
2076
60
1733
-| |---|---|---| ||**5045**|**3869**| *Parish Administrator employed by Church of the Good Shepherd, Crookhorn, Christ Church pay includes £36 pension contribution. ## **Appendix 2 - Apportionment of Restricted Funds** |**Restricted Funds**
Lectern
Flower Account
Memorial Bench
Building Development Fund
**Total**|Movements in the year|Movements in the year|Totals at year end
2023
2022
£
£
813
813
405
357
984
191
4855
10924|Totals at year end
2023
2022
£
£
813
813
405
357
984
191
4855
10924| |---|---|---|---|---| ||Income
£
-
435
793
1854|Expenditure
£
-
387
7923||| ||**3082**|**8310**|**7057**|**12285**| Page **18** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Appendix 3 - Fielding Endowment Trust Fund** |**Fund value 31 December**
**Share Value on 31 Dec - 99 Shares**
2023 Transactions
Interest receipts
Maintenance of Fielding
grave/graveyard
**Fund Share Holding & value 31 December**|2023
Share
Value
Receipts
Expend
£
£
£
143
3
-3|Totals
2023
2022
£
£
143
135
3
4
-3
-4|Totals
2023
2022
£
£
143
135
3
4
-3
-4| |---|---|---|---| ||**143**
**3**
**-3**|**143**|**135**| ## **Appendix 4 - Benn Endowment Trust Fund** |**Fund value 31 December**
**Share Value on 31 Dec – 43 Shares**
2023 Transactions
Interest receipts
Maintenance of Benn grave/graveyard
**Fund Share Holding & value 31 December**|2023
Share
Holding
Receipts
Expend
£
£
£
972
27
-27|Totals
2023
2022
£
£
972
888
27
26
-27
-26|Totals
2023
2022
£
£
972
888
27
26
-27
-26| |---|---|---|---| ||
**972**
**27**
**-27**|**972**|**888**| ## **Appendix 5 - Hawken Endowment Trust CBF Deposit Fund** |**Fund value 31st December**
2023 Transactions
Interest receipts
Expenditure on education
**Total Holding at 31 December fixed at**
**£2846**
**Fund Value & Interest to c/a 31 December**|2023
Deposit
Fund
Interest
Expend
£
£
£
2846
109
-109|Totals
2023
2022
£
£
2846
2846
109
19
-109
-19|Totals
2023
2022
£
£
2846
2846
109
19
-109
-19| |---|---|---|---| ||**2846**
**109**
**-109**|**2846**|**2846**| Page **19** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Christ Church Mission Giving 2023** |Mission
Month
Portsmouth School Pastors
January
Church Mission Society
February
Tearfund
March
MAF
April
Christian Aid
May
Alabare
June
Mission to Seafarers
July
Care for the Family
August
Church Army
September
Bible Society
October
Simeon's Trustees
November
Children's Society
December
Bev Cannon de Pinos
Hants Historic Churches
National Churches Trust
**Totals**
Monetary gifts that did not go through the Church Accounts:
Tearfund
April
Christian Aid
May
Hants & Island Historic Churches
November|Christ Church Grant
£200.00
£200.00
£200.00
£200.00
£200.00
£200.00
£200.00
£200.00
£200.00
£200.00
£200.00
£200.00
£200.00
£50.00
£50.00
**£2,700.00**
Via Parish Reps
Cake sale/envelopes
Ride & Stride
**Total**|Rest funds collected
£30.00
£40.00
£10.00
£140.00
£151.05
£10.00
£34.00
**£415.05**
£565.00
£358.40
£142.00
**£1065.40**|Paid out
£230.00
£200.00
£240.00
£210.00
£200.00
£340.00
£351.05
£210.00
£200.00
£200.00
£200.00
£234.00
£200.00
£50.00
£50.00
**£3115.05**|Date paid
18/02/2023
14/03/2023
05/04/2023
18/05/2023
28/05/2023
13/07/2023
08/08/2023
08/09/2023
10/10/2023
14/11/2023
05/12/2023
29/12/2023
14/03/2023
27/11/2023
27/11/2023
**Grand total £4,180.45**| |---|---|---|---|---| |||||| We also support the Royal British Legion through Poppy Appeal, plus gifts of food, clothes, toys etc to: The Grange, The Robert's Centre, All Saints Hostel, Stop Domestic Abuse, Portsmouth Family Welfare, Southampton Seafarer's Centre, Waterlooville food bank Page **20** of **29** ## **Statement of Financial Activities for St John’s Purbrook on an Accrual Basis for the year ending 31 December 2023** |**Incoming Resources**
Voluntary income
Activities generating funds
Income from Investments
Income from Church activities
Other incoming resources
**Total Incoming Resources**
**Resources Expended**
Cost of generating income
Church Activities
Governance Costs
**Total Resources Expended**
Net gains(losses) before other recognised
gains(losses)
**NET MOVEMENT IN FUNDS**
**Balances brought forward 1 Jan**
**Balances carried forward 31 Dec**|2023
Unrestricted
Restricted
£
£
22577
494
5554
1989
2165
32272
-
15|Totals
2023
2022
£
£
23071
25776
5554
2545
4154
1197
32272
28561
15
-|Totals
2023
2022
£
£
23071
25776
5554
2545
4154
1197
32272
28561
15
-| |---|---|---|---| ||**62392**
**2674**|**65066**|**58079**| ||244
55680
1192
310|244
56872
310|-
67921
207| ||**56234**
**1192**|**57426**|**68128**| ||6158
1482|7640|(10049)| ||6158
1482|7640|(10049)| ||367474
50553|418027|428076| ||**373632**
**52035**|**425667**|**418027**| **Page 21 of 29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 Portsdown and Purbrook- Annual Report & Financial Statement 2023 Balance Sheet for St John's Purbrook at 31 December 2023 2023 Totals Unrestricted Restricted 2023 2022 Fixed Assets Tangible (Hall 51tel 326597 326597 326S97 Total Fixed Assets 326597 326597 ', 326597 Tangible Assets Debtors 2691 630 3321 2574 Cash in hand 1231 1231 Lloyds Current account CBF account 5072 5072 2056 1 41666 51405 93071 89580 , 94210 , Total Current Assets 50660 52035 102695 Liabilities Creditors.. due in l year Total tiabilities -3625 -3625 -2780 -3625 -3625 -2780 1 Current assets less turrent liabilities 47035 52035 99070 91430 Total Assets 373632 5201S 425667 ,' 418027 . Church Funds Fixed Assets 326597 326597 ' 326597 ' Short term deposits less liabilities 47035 52035 99070 91430 Total Church FurKIs 373632 52035 425667 ', 418027 ' Approved bythe Parochial Church Council on 16, April 2024 and signed on its behalf by: Si￿ed .m. LJlso Print Rev A M Wilson Wicarlchair of PCC Signed Print Mrs l R Wi150n Honorary TreaSU￿r The note5 on pages 23- 28form part of this account Page 22 of 29 Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Notes to the Financial Statement** ## **Accounting Policies** The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP FRS102 and Charity Commission requirements. The financial statements have been prepared under the historical cost convention. ## **Restricted funds** represent: - income from trusts, endowments or appeals which may be expended only on those purposes detailed in the terms of the trust, bequest or appeal. - donations or grants received for a specific object or invited by the PCC for a specific objective. These funds may only be expended on the specific purpose for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. St John’s has the following Restricted Funds: - Congregational Building fund – for reordering work of the church building. - Bench fund – gifts given towards the installation of a bench in the churchyard. - Choir Fund – the church no longer has a regular choir – funds are used towards the provision of music in services. - Flower fund – used towards flower arrangements in church. - Furnishings fund – donations received specifically for the repair and replacement of church furnishings. - Kidzone – historic funds from when a children’s ministry existed at St John’s. Funds used towards any child-friendly ministry. - Organ fund – for the upkeep of the church organ. - In addition, restricted funds are given during the year to Mission charities (see page 19) but are usually sent to the charities within a few weeks. **Designated funds** are funds that have come to the church unrestricted but that the PCC have decided to allocate to a particular use. This decision can be overturned by the PCC should the need arise. They are included in the unrestricted funds in the accounts. **Unrestricted funds** are general funds that can be used by the PCC for ordinary purposes. ## **Incoming resources:** Dividends are accounted for when receivable. All other income is recognised when received. ## **Resources expended:** Payments and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. All other expenditure is recognised when it is incurred, invoiced or is accounted for. Some specific events may be accounted for as net transactions (often fetes & fayres) when volunteers deduct costs from the income of the event. ## **Investments** These are valued at market value at 31 Dec 2023 or an accrual adjustment made to 31 December annually. Page **23** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Debtors** The debtors figure of £3321 is comprised of: £608 HMRC for the tax reclaim on Gift Aided donations made in the fourth quarter of 2023. £1465 credit balances held by E-ON on the two electricity accounts for the church and hall. £1248 interest on CCLA account. ## **Creditors** The creditors figure of £3625 is comprised of: £300 Independent Examiner’s fee. £2111 of wedding deposits received for weddings in future years (returnable by law) £187 of hall rental received in 2023 but relating to events in 2024. £398 of hall gas bills relating to usage in 2023 but paid in 2024. £80 of clergy expenses for December paid in 2024. £300 of Mission payments relating to the 4[th] quarter of 2023 paid over to Christ Church in 2024. £17 of bank charges incurred in 2023 but paid in 2024. £118 Administrator wages for December 2023 paid to Church of the Good Shepherd in 2024. £20 donation to Royal British Legion re Remembrance Sunday wreath, paid in 2024. £94 Suez bins bill for December paid in 2024. ## **Fixed assets** Consecrated and benefice property is not required to be included in the accounts by S.96(2)(a) of the Charities Act 1993. The PCC are the owners of St John’s Church Hall and the surrounding land, the valuation is historic. ## **Wages and Honorariums** An analysis of payments to employees, all part time, are shown in Appendix 1. Together these employees equate to less than one full time equivalent employee (FTE). The Parish Administrator is employed by Church of the Good Shepherd, Crookhorn. The Hall Cleaner and organists that play at St John’s are self-employed and therefore not employees. ## **Declaration of payments** The following serving members of the PCC have received funds from the PCC during the financial year 2023: - Revd Andy Wilson and Revd Matt Grove have been paid expenses of office. - Apart from remuneration of purchase expenses against receipts no other member of the PCC or Church membership has received any unrecorded expenses or remuneration. - Cash payments are made by the Duty Warden to various organists for organ accompanied services, or paid by the treasurer as part of the wedding or funeral disbursements. **Mission Payments** An analysis of External Mission payments is shown on page 29. Certain collections are non-account transactions and do not pass through the Church Account. Page **24** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Incoming Resources** |**Voluntary income from donors**
Bequests
Planned giving – envelopes
Standing orders
Parish Giving Scheme
Loose Collection
Gift Day
Tax reclaimed from HMRC
Mission Giving
Other Donations
**Total Voluntary income**
**Activities generating funds**
Fund raising
Church Tea & Coffee income
Saturday Cafe income
Sales and printing
**Total Activities generating funds**
**Income from Investments**
Bank Interest and share profit
**Total Income from Investments**
**Income from Church activities**
Portsdown & Purbrook Post
Fees
Church Hall Rental Income
Car Park income
**Total Income from operating**
**activities**
**Other Incoming resources**
Grants
**Total Other Income**
**Total Receipts**|2023
Unrestricted
Restricted
£
£
3584
900
7971
1785
-
3659
381
4678
113|Totals
2023
2022
£
£
-
3584
3876
900 } 7838
7971 }
1785
1862
-
-
3659
3599
381
2273
4791
6328|Totals
2023
2022
£
£
-
3584
3876
900 } 7838
7971 }
1785
1862
-
-
3659
3599
381
2273
4791
6328| |---|---|---|---| ||**22577**
**494**|**23071**|**25776**| ||631
938
3100
885|631
938
3100
885|95
1907
543| ||**5554**|**5554**|**2545**| ||1989
2165|4154|1197| ||**1989**
**2165**|**4154**|**1197**| ||113
3873
25775
2511|113
3873
25775
2511|107
3107
23776
1661| ||**32272**|**32272**|**28561**| ||-
15|15|-| ||**-**
**15**|**15**|**-**| ||**62392**
**2674**|**65066**|**58079**| Page **25** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 |**Resources Expended**
**Cost of generating income**
Stewardship costs
Fund Raising events
**Total Cost of generating inc.**
**Church Activities**
Church & Mission
Church running costs
Church repairs
Church Yard
Church Hall running costs
Church Hall repairs & decorate
Vicarage
Clergy & treasurer expenses
Wages
Mission-External
Mission-Parish
Administration & Support
Parish Share
Service support
Admin & Publishing
Web domain
Sundries
Saturday Cafe expenses
Flower Costs
**Total Church Activities**
**Governance Costs**
PCC and Deanery expenses
Professional Fees
**Total Governance Costs**
**Total Resources Expended**|||| |---|---|---|---| ||2023
Unrestricted
£
Restricted
£
57
187|Totals
2023
£
2022
£
57
187
-|| ||**244**|**244**|-| ||3170
294
516
803
128
11657
1944
245
1166
1379
1393
381
87
30666
442
339
810
175
281
946
50|3464
516
931
11657
1944
245
1166
1379
1774
87
30666
781
810
175
281
946
50|2222
3115
6235
11636
4265
153
1578
867
3224
-
30666
615
1486
504
1355
-| ||**55680**
**1192**|**56872**|**67921**| ||10
300|10
300|-
207| ||**310**|**310**|**207**| ||||| ||**56234**
**1192**|**57426**|**68128**| Page **26** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Assets and Liabilities** |**Fixed Assets**
**Tangible Assets**
Church hall
**Tangible Assets at 31 December**|2023
Unrestricted
Restricted
£
£
326597
-|Totals
2023
2022
£
£
326597
326597|Totals
2023
2022
£
£
326597
326597| |---|---|---|---| ||**326597**
**-**|**326597**|**326597**| ||||| |**Current Assets**|||| ||2691
630
1231
5072
41666
51405|3321
1231
5072
93071|2574
-
2056
89580| |Debtors|||| |**Cash at Bank and in hand**|||| |General Cash account|||| |Current Account|||| |CBF account|||| ||||| |**Current Assets at 31 December**|**50660**
**52035**|**102695**|**94210**| ||-3625|-3625|-2780| |**Liabilities**|||| |Creditors: falling due in 1 year|||| ||||| |**Current Liabilities at 31 December**|**-3625**|**-3625**|**-2780**| ## **Funds** |**Analysis of Fixed Assets**
**Tangible Fixed Assets**
**Total of Tangible Assets**
**Analysis of Net Assets (by**
**funds)**
**Current Assets**
**Liabilities**
**Total of Net Assets**
**Totals**|2023
Unrestricted
Restricted
£
£
326597
-|Totals
2023
2022
£
£
326597
326597|Totals
2023
2022
£
£
326597
326597| |---|---|---|---| ||**326597**|**326597**|**326597**| ||50660
52035
-3625|102695
-3625|94210
-2780| ||**47035**
**52035**|**99070**|**91430**| ||**373632**
**52035**|**425667**|**418027**| Page **27** of **29** Portsdown and Purbrook - Annual Report & Financial Statement 2023 ## **Appendices** ## **Appendix 1 - Analysis of Wages and Honorariums** |Church Hall Cleaner (self employed)
Parish Administrator *
Verger and Clerk for Occasional offices
**Totals**|2023
£
3316
1379
885|2022
£
3236
867
1600| |---|---|---| ||**5580**|**5703**| *Parish Administrator employed by Church of the Good Shepherd Crookhorn, St John’s pay includes £18 pension contribution. ## **Appendix 2 - Apportionment Restricted Funds** |**Restricted Funds**
Cong Building Fund
Bench
Choir
Flower
Church furnishings
Kidzone
Organ Fund
**Total**|Movements in the year|Movements in the year|Totals at year end
2023
2022
£
£
42597
41076
335
235
534
844
232
204
2533
2387
566
595
5238
5212|Totals at year end
2023
2022
£
£
42597
41076
335
235
534
844
232
204
2533
2387
566
595
5238
5212| |---|---|---|---|---| ||Income
£
1521
100
78
146
320|Expenditure
£
310
50
29
294||| ||**2165**|**683**|**52035**|**50553**| Page **28** of **29** ## **St John’s Mission Giving 2023** |Mission
Month
Portsmouth School Pastors
January
Church Mission Society
February
Tearfund
March
MAF
April
Christian Aid
May
Alabare
June
Mission to Seafarers
July
Care for the Family
August
Church Army
September
Bible Society
October
Simeon's Trustees
November
Children's Society
December
Tearfund from Saturday Cafe
February
Compassion
Royal British Legion
November
**Totals**
Monetary gifts that did not go through the Church Accounts:
Children's Society
December
Hants & Island Historic Churches
November|St John's Grant
£100.00
£100.00
£100.00
£100.00
£100.00
£100.00
£100.00
£100.00
£100.00
£100.00
£100.00
£100.00
£100.00
£266.00
£20.00
**£1,586.00**
Christingle collection
Ride & Stride
**Total**|Rest'ed funds collected
Paid out
Date paid
£13.00
£113.00
18/02/2023
£100.00
14/03/2023
£10.00
£110.00
05/04/2023
£150.00
£250.00
18/05/2023
£100.00
28/05/2023
£15.00
£115.00
13/07/2023
£100.00
08/08/2023
£100.00
08/09/2023
£100.00
10/10/2023
£100.00
14/11/2023
£100.00
05/12/2023
£100.00
29/12/2023
£100.00
12/02/2023
£266.00
various
£20.00
**£1,774.00**
£102.47
£165.00
**£267.47**|Date paid| |---|---|---|---| **Grand total £2,041.47** We also support the Royal British Legion through Poppy Appeal, plus gifts of food, clothes, toys etc to: The Grange, The Robert's Centre, All Saints Hostel, Stop Domestic Abuse, Portsmouth Family Welfare, Southampton Seafarer's Centre, Waterlooville food bank **Page 29 of 29**