| # The Parish of Portsdown and Purbrook ot. John's its rato gash Annual Report and Accounts 2024 Portsdown and Purbrook - Annual Report & Financial Statement 2024 ) # Ecclesiastical Parish of Portsdown and Purbrook Registered Charity No: 1137597 Annual Report and Financial Statements For the year ended 31 December 2024 **----- Start of picture text -----**
Index to Pages
Independent Examiner’s Report 2
Aims and Purposes, Objectives and Activities 3
Achievements and Performance 3-4
Structure, Governance and Management 4-6
Overview of the Year 8
Statement of Financial Activities 10
Balance Sheet 11
Notes to the accounts — including Accounting Policies and Funds 12 —18
Detailed analysis of Mission Support 19 |
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Page 1 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 Independent examiner’s report to the members/trustees of Portsdown and Purbrook Parochial Church ~ Council. : | report on the accounts for the year ended 31 December 2024, which are set out on pages 3 to 19. ## Respective responsibilities of the Trustees and the Independent Examiner As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an Independent examination is needed. It is my responsibility to - e Examine the accounts under section 145 of the 2011 Act; - e Follow procedures laid down in the general directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and - e State whether particular matters have come to my attention. ## Basis of Independent Examiners Statement My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items 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 | do not express an audit opinion on the accounts. ## Independent examiner’s statement : In connection with my examination, no matter has come to my attention: - 1) which gives me reasonable cause to believe that in any material respect the requirements - e tokeep accounting records in accordance with s.130 of the 2011 Act; or e to prepare accounts which accord with these accounting records have not been met; or - 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to Lyf - sons. JUL. , Date... Z0.1.n2B~ Julia Scott . JW Scott Accountancy and Book-Keeping Service _ ; Page 2 of 19 ‘ Portsdown and Purbrook - Annual Report & Financial Statement 2024 ## 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 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 1t 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. St John the Baptist, Purbrook was consecrated in 1858, some 15 years after construction commenced. The architect wasJ 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 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 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). ## 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° October 2023. He has also been licensed as Assistant Curate of the parish of Crookhorn since September 2013. The Revd Dr Coleen Jackson was licensed as Assistant Curate to the parish of Portsdown and Purbrook in February 2024. 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* October 2023. ## Churchwardens Mr William Jeffery served as churchwarden throughout the year and Mrs Karina Golledge until April 2024. The SPCM in October 2023 approved proposals to appoint two Deputy Wardens (one for each church), but no appointments have yet been 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. Page 4 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 Members of the PCC are either ex officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. The following served as members of the PCC of the Parish of Portsdown and Purbrook during 2024: ## EX OFFICIO MEMBERS INCUMBENT: REPRESENTATIVE ON THE DIOCESAN SYNOD, Revd Andrew Wilson (Chair) DEANERY SYNOD AND PCC: Mr Andrew Minchin ASSISTANT CURATE Revd Dr Coleen Jackson (from February 2024) REPRESENTATIVES ON THE DEANERY SYNOD AND PCC: ASSISTANT CURATE Mrs Marion Pegg (Cluster Clergy — non-attending): Mrs Christine Stone Revd Janette Smith CHURCHWARDENS: Mrs Karina Golledge (until April 2024) Mr William Jeffery (Vice-chair) ## ELECTED MEMBERS Mrs Linda Banks Mrs Pauline Campbell (from April 2024) Mr Matthew Doe Mrs Ismay Doughty (until April 2024) Mrs Jo Duckett Mrs Ruth Fowler (until April 2024) Mrs Tracey Harvey Mrs Sheila Gill Mrs Valerie Jeffery Mr William Jeffery Mrs Katherine Mew Mrs Elizabeth Mitchell (until April 2024) Mr Peter Moth (until June 2024) Mr Graham Olway Mrs Victoria Stephen 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. Page 5 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 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 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 was employed by Crookhorn PCC, with Portsdown and Purbrook PCC reimbursing Crookhorn PCC for 7.5 hrs/week of her time. ## Mission Support Total Mission Giving in monetary terms amounted to just over 3% of income across the Parish in 2024, which is not as much as we would like (this figure is particularly low because of the substantial legacy received). We also publicise the organisations we support and encourage individuals to add to the PCC grants. Gifts were given at Harvest and Christmas for All Saints Hostel and The Grange, and two food banks were well supported throughout the year via produce left in the churches. In 2024 we also gave Easter Eggs to the Foodbanks which the congregations contributed to. The PCC views mission and relief as of vital importance and longs to reflect that more in its giving and the Mission of the Month grant amounts from the PCC have been increased for 2025. ## 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 acts as webmaster. During the year a new website (portsdown-purbrook.org) was launched replacing the previous websites of the separate parishes. ## OVERVIEW OF THE YEAR 2024 was the first full calendar year of the parish of Portsdown and Purbrook, following the merger of the two separate parishes in October 2023. The PCC has worked to ensure that matters relating to both individual churches are considered alongside parish wide issues. Further work on delegation is needed to ensure that meetings of the PCC do not become bogged down with fine detail. The year began with the Vicar, Revd Andrew Wilson, as the only licensed minister based in the parish, but in February the Revd Dr Coleen Jackson was appointed as a self-supporting Assistant Curate. We marked the 150" anniversary of the consecration of Christ Church in 1874. A number of special events were held during the year, a highlight being a celebration service in September, at which the Bishop of Portsmouth presided and several former church members and clergy attended. We continued to explore ministry on the Berewood development, now part of our parish. Good relationships are being built with involvement in community events. Page 6 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 At the APCM only one churchwarden (parish warden) was elected and the positions of deputy wardens remain unfilled. This has put a greater load on the one elected warden and the Vicar. It is hoped that a fuller team will be appointed at the 2025 APCM. In November, Revd Sandy Phillips was licensed as a second Anna Chaplain for the parish (alongside Revd Coleen Jackson). The PCC also approved the appointment of six Anna Friends to be commissioned in 2025. ## Church Roll, Attendance and Occasional Offices The electoral roll as reported at the APCM in April 2024 contained 159 names. 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 127 at Christ Church (132 in 2023) and 55 at St John’s (52 in 2023). In 2024, there were 5 baptisms at Christ Church (5 in 2023) and 2 at St John’s (12 in 2023). There were 3 weddings at Christ Church (3 in 2023) and 5 at St John’s (7 in 2023). There were 6 funerals at Christ Church (4 in 2023) and 8 at St John’s (4 in 2023). A further 5 funerals were : taken by the parish clergy at a crematorium or cemetery (14 in 2023). ## PCC Business The PCC met 10 times with an attendance rate of 76%. Much of the work of the PCC focussed on finance, maintenance of buildings and grounds, and how to grow our church congregations. Finance remained a challenge, although a substantial legacy received (in part) during the year hastaken | away some of the immediate pressure. The Parish Share was paid in full. The PCC was disappointed that the merging of the parishes simply resulted in the two individual parish shares being added together for 2024, but the Diocesan Parish Share Review conducted during the year has resulted in a reduced share for 2025. ## Property Development and Maintenance — Church, Hall and Grounds Much of the PCC business relates to the maintenance and developments of our four buildings and two churchyards. Electrical work was carried out in Christ Church Hall and St John’s Hall was redecorated. The Quinquennial inspections of both church buildings were received during the year and work is required to address issues raised. The need to replace the heating system at Christ Church is a major challenge. 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. 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). Page 7 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 The projector at Christ Church was replaced greatly improving the quality of projected words and images for services and other events. ## 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 2024, Ismay Doughty served as Parish Safeguarding Officer. ## Treasurer’s Report As in the previous year, 2024 saw much necessary expenditure to ‘catch up’ with maintenance tasks not carried out during the Covid years in all four of our buildings. Funds were spent on tree work in both churchyards, St John’s hall was decorated and at Christ Church hall investigations into a possible water leak were carried out. Christ Church also replaced the aging projector and purchased a new computer for the AV system, both of these were paid from the Building Development Fund. The most pressing issue remains the heating systems at both churches — the annual Gift Month donations are restricted to this purpose, but more will be needed. We were blessed to receive substantial (and unexpected) funds from legacies in 2024, without which the amount of unrestricted funds available to us would have been almost depleted. The PCC will in 2025 draw up a policy on use of legacies. A new method of calculating the Parish Share was unveiled by the Diocese at the end of the year, which should see our required contributions come down in each of the next few years, but we continue to rely on the generous support of our congregants, and their willingness to increase their contributions in line with inflation. ## Reserves & Investment Policy Both churches have restricted funds (monies that have been given to the church either recently or in the past for use for particular purposes) — these are detailed in the Appendices at the end of the accounts. The PCC Reserves Policy is to maintain up to one quarter of the previous year’s 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 18, originally Christ Church funds) are held with the Church of England deposit scheme. The parish also holds a CBF deposit account (originally opened by St John’s Purbrook) and together with other Church of England reserves these are invested through CCLA Investment Management Ltd. CCLA accords to the principles and ethical considerations of the Church of England Ethical Investment Advisory Group. Full details of the investment policy can be found on the Church of England website; http://www.churchofengland.org/media/1376254/statement%200f%20ethical%20investment%20policy% 20nov%202011.pdf Page 8 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 This Annual Report is approved by the PCC on 30* April 2025 and signed on its behalf by the Chairman: Signed (MV LW AseA Print Rev AM Wilson Vicar/Chair of PCC Page 9 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 Statement of Financial Activities for Christ Church Portsdown ## on an Accrual Basis for the year ending 31 December 2024 ||||2024|||Totals|Totals|| |---|---|---|---|---|---|---|---|---| ||,|Unrestricted|Restricted|Endowment;||2024
{||2023||| |Incoming Resources|'|£|£|£|;|£
;|£|;| |Voluntary income|||151390|~—«-20367||||1717571|837321|| |Activitiesgeneratingfunds||8471|513||!|8984
!|8675|| |Incomefrom Investments|'|1738|3065|179;||4982;|4413}|| |Incomefrom Church activities|;|52493|||;|52493
;|51312|,;| |Otherincoming resources||270|195|||465
1|210|1| |Total Incoming Resources|;|214362|24140|179|;|238681
;|148342|;| ||;|||||||;| |ResourcesExpended|!||||!|!||!| |Cost ofgenerating income|'|2660|17||||2677;|1098||| |Church Activities|||178807|5222|179,||184208;|157725,|| |Governance Costs||640|||!|640
!|670|!| |Building Development costs|:||5802|||5802
||7923||| |Total Resources Expended|||182107|= 11041|179:||193327:|167416;|| |vittoaed
before other recognised|3|32255|13099||!|45354 }|19074|:| |Year-end endowmentfund valuation gains||||27|!|27
;|92|| |NETMOVEMENT
INFUNDS|1|32255|13099|27||45381'|-18982|'| ||i
1
1||||||1
1|1
1| ||;
1
1|||||||;| |Balances brought forward 1 Jan|i|743962|59092|3961:||807015!|825997||| |Balancescarriedforward31Dec|||776217.|72191|3988|;|852396,|807015|,| Page 10 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 Balance Sheet for Christ Church Portsdown at 31 December 2024 **----- Start of picture text -----**
||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |;|2024|Totals|i| |i| |ii|I|i| |;|Unrestricted|Restricted|Endowment|2024|;|2023|;| |1|t|1|1| |Fixed|Assets|£|£|£|;|£||| |Tangible|(Hall|sites)|||686597|||686597|1||686597||| |H|1|ii|i]| |Investment|(rent on|Scout|HQ)|,;|25|'|25|||25||| |Total|Fixed|Assets|;|686622|||686622|;|686622|:| |eens eS SESE AEST|A|SEP|TS|SC|ST|TS|TS TITER,| |Tangible Assets|;|;| |Debtors|;|9561|3363|||12924;|6183,| |I|i|1|i| |Cash|at|bank|and|in|hand|1|85034|69610|154644|1|116609| |i]|1| |Investments|;|3988|'|3988|;|3961|:| |Total|Current Assets|;|94595|72973|3988;|1715561|126753|:| |Liabilities|frre|ar SEED|EASES|eS|EET TES TST|rs|sh Sh|ae Eee|een Re|eer| |Creditors: due|in|1|year|-5000|-782|||-5782;|-6360,| |aes es || |Total|Liabilities|;|-5000|-782|-5782|:|-6360|:| |Current|assets|less|current|liabilities:|89595|72191|3988;|165774;|120393:| |rain|rte| |Total|Assets|:|776217|72191|3988|||852396!|807015||| |es| |Parish|Funds|1|1|a|F|a||F| |i|t|I|j| |Fixed|Assets|;|686622|;|686622|686622| |ShortEndowment term|deposits|less|liabilities|||89595|72191|3988|,|1617863988|,;|1164323961|,;;|.| |I| |1i|1|1| |!|ij|i|i| |Total|Parish|Funds|776217|72191|3988|1|852396:|807015:| ||eeee a|Ee|ee|CE|ee||| **----- End of picture text -----**
## Approved by the Parochial Church Council on 30 April 2025 and signed on its behalf by: **----- Start of picture text -----**
SignedOAMLS ASon
Print Rev AM Wilson Vicar/Chair of PCC
Signed _ ff ROMN Ann
Print MrsJ R Wilson Honorary Treasurer
**----- End of picture text -----**
The notes on pages 12 to 19 form part of this account Page 11 of 19 ## Portsdown and Purbrook - Annual Report & Financial Statement 2024 ## 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. The PCC 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; or 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. During 2024 the Parish had the following Restricted Funds: - = Memorial bench fund — gifts towards the installation of a bench in Christ Church churchyard. - = Heating Fund — for the updating of the heating systems in both churches. = Lectern fund — representing the gift and associated tax reclaimed and interest earned given by Rev and Mrs Hutchins to purchase a movable lectern for Christ Church. - = Building Development Fund — used to improve Christ Church building and facilities. = Flower fund — cash held by the flower arranging team at Christ Church which is given for and spent on specifically the flowers in church. - =" Congregational Building fund — for reordering work of St John’s church building. * Bench and memorial garden fund — gifts given towards the installation of a bench and the improvement of the garden in St John’s churchyard. - =" Choir Fund— funds are used towards the provision of music in services at St John’s. =" Flower fund — used towards flower arrangements in St John’s church. - =» Furnishings fund — donations received for the repair and replacement of St John’s church furnishings. = Kidzone — historic funds from whena children’s ministry existed at St John’s. Funds used towards any childfriendly ministry. - =" Organ fund — for the upkeep of St John’s 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. 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 accounted for. ## Investments These are valued at market value at 31 Dec 2024 or an accrual adjustment made to 31 December annually. Page 12 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 ## Debtors ## The debtors figure of £12924 is comprised of: £7017 HMRC for the tax reclaim on Gift Aided donations made in 2024. £3177 credit balances held by E-ON on the two electricity accounts for St John’s church and hail. £1272 interest on CCLA deposit account for 4" quarter of 2024, paid 3 January 2025. £407 fees paid late by Funeral Director. £444 fee for use of St John’s car park and footpath paid late by nursery. £487 of hall rents for December paid after the year end. £120 for printing paid after the year end. ## Creditors The creditors figure of £5782 is comprised of: £640 Independent Examiner’s fee. £1635 of wedding deposits received for weddings in future years (returnable by law). £68 of hall rentals received in 2024 but relating to events in 2025. £1795 of hall & church utility and waste disposal bills relating to usage in 2024 but paid in 2025. £430 administrator’s salary for December paid to Church of the Good Shepherd in January 2025. £28 bank charges. £782 Diocesan Fees for 4*" quarter of 2024 paid in January 2025. £145 Funeral Fees for Verger and Organist. £259 printer fees owed to Apple Office Equipment Ltd. ## 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 Christ Church Hall and the surrounding land. Payment of a £25 annual peppercorn rent has been agreed in a lease with the Portsdown Scout and Guide Association for the land behind Christ Church Hall on which the Scout and Guide Hall is built. ## Christ Church 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, is 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 and that church is reimbursed for the time she spends on Portsdown and Purbrook Parish work. Christ Church Hall Cleaner is employed by the Parish, 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, Portsdown and Purbrook is registered as an employer, any tax liability is paid to HMRC quarterly, and all payments to employees are reported monthly. The St John’s Hall cleaner and organists that play for occasional offices are self-employed and therefore not Portsdown and Purbrook employees. ## Declaration of payments - ® Revd Andy Wilson and Revd Dr Coleen Jackson have been paid expenses of office. e Apart from remuneration of purchase expenses against receipts no other member of the PCC or Church membership has received any unrecorded expenses or remuneration. - e Cash payments are made to the verger, clerk and organist as necessary for occasional office services. ## Mission Payments An analysis of External Mission payments is shown on page 19. Certain collections are non-account transactions and do not pass through the Church Account. Page 13 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 ) |Incoming Resources|||||||| |---|---|---|---|---|---|---|---| ||||2024|||Totals|| |||Unrestricted|Restricted|Endowmt||2024|2023| |Voluntary income from donors||£|£|£||£|£| |Bequests||71038|||i:|71038}|2000}| |Planned giving—envelopes||3645||||3645|6013| |Standing orders||7625|545||i|g170}|8585}| |Parish GivingScheme
Loose Collection
DigitalGiving||43676
6033
1455|350
18|||
i
i|43676}
38131!
= 383} = 4526}
1a73i
335}|| |GiftDay|||12040||'|12040
|}|0}| |Tax reclaimed fromHMRC||14112|3138||||17250!|13665
|| |Mission Giving
Hall& ChurchYard Donations
FlowerIncome
OtherDonations||647
3159|1795
205
2276||i
i|1795}
647:
205}
5435}|796}
= 334}
= 435}
=912}| |TotalVoluntaryincome||151390|20367||{171757}||83732.| |Activitiesgenerating funds
Fund raising events
Saturday Cafe
Easyfundraising
Tea andCoffee Income
Salesand printing|i
|
||2784
2974
59
1566
1088|513||!
{
i
i|i
3297} +=3103
|
29741
3100}
59
fe)
15661
= 1412}
1088
1060|| |Total Activitiesgeneratingfunds||8471|513|||8984!|8675.| |Income from Investments|||||||| |Bank Interest and share profit||1738|3065|||4803|4274| |Income from Trusts||||179||179|139| |Total Incomefrom investments||1738|3065|179|}|4982
||4413| |Income from Church activities|||||||| |Portsdown &Purbrook Post
Fees
Church Hall Rental Income
StJohn’sCar ParkRentalIncome
RentScout&GuideHQ||
||678
7900
41226
2664
25||||
|
|
||678
|
7900}
41226}
2664
25|670
|
6912
|
«41194
|
2511
25
|| |eanframoperating|||52493|||i|52493 ||51312
|| |Other Incoming resources|||||||| |Grants||270|195|||465
||210
|| |Total Other Income||270|195|||465
||210
|| |TotalReceipts||214362|24140|179:||238681:|148342| Page 14 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 **----- Start of picture text -----**
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Resources|Expended| |2024|Totals||| |||Unrestricted|Restricted|Endowment|2024|2023| |1|£|£|£|1|£|i|£|'| |Cost|of generating|income| |Fundraising|events|2290|'|2290}|1035}| |Bank|and|stewardship|costs|327|17|344|57| |Digital|giving charges|43|43|||6| |Total|Cost|of generating|inc.|2660|17|||2677|||1098||| |Church|Activities|1|'|'| |Church|&|Mission|!|||!| |Church|running|costs|12632|||12632}|18076!| |Church|maintenance|7780|||7780:|516}| |Church|Yard|8186|2817|31}|11034}|5871}| |Church|Hall|running|costs|19488|19488|21894| |Church|Hall|repairs|&|decorate|17464|17464|3214| |Vicarage|927|{|9271|~~|679}| |Clergy|&|treasurer|expenses|436|436|2172| |Wages|9992|||9992}|6424||| |Mission-External|4206|1795|:|6001}|4889!| |Mission-Parish|66|66|248| |Administration|&|Support| |Parish|Share|92244|||922441|87852|!| |Service & Junior church|support|||1026|267|148|||1441|1388| |Church|Office &|Publishing|2806|||2806}|1793}| |Broadband|& web domain|costs|||585|585|||519| |Sundries|378|i|378}|440}| |Saturday|Café|expenses|162|162|946| |Tea|and|coffee|expenses|429|429|367| |Flower Costs|343|i|6343|$0|437i| |Total|Church|Activities|i|178807|5222|179|||184208!|157725!| |Governance|Costs|i| |PCC and|Deanery|expenses|||30| |Independent|Examiners|Fees|640|640|640| |Total|Governance|Costs|i|640|640|||670||| |Building|fund|expenditure| |Heating|survey|1354| |Sound|system|6569| |Projector|and|PC|5802|5802| |Total|Building fund|expend.|i|5802|i|= 5802!|7923||| |Total|Resources Expended|||182107|11041|179|||193327/|167416|}| **----- End of picture text -----**
Page 15 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 ) |Assets and Liabilities|||||||| |---|---|---|---|---|---|---|---| ||||2024||!|Totals
!|| ||!|Unrestricted|Restricted|Endowment|;|2024
;|2023
;| |Fixed Assets||£|£|£||£|£| |Tangible Assets|||||||;| |St John’s church hall||326597||||326597|326597| |Christ Church hall|1|360000|||i|360000:|360000:| |Peppercorn RentScout&Guide||25|||!|25
!|25
!| ||i||||1||||| |Tangible Assets at 31 December|||686622|||'|686622!|686622
!| ||1
1
1
i||||||| ||i
{
1
i||||||| |InvestmentAssets|'||||;|;|;| |Endowment Trusts|'||||;|;|;| |Marketvalue 1 Jan|;|||3961|!|3961
||3869
|| |Revaluation Gain/Losses|!|||27!||27!|92
!| |InvestmentAssetsat31December|||||3988;||3988:|3961}| |CurrentAssets|||||||'| |Debtors||9561|3363||||12924;|6183;| |Cash atBank and in hand||||||i|,| |General Cash account|;|712||||712
||2062
|| |FlowerArrangers cash|'||267|||267|405
:| |CAF CurrentAccount||13390|||1|13390;|’| |Lloyds Current Account|'|8074|||;|8074;|5072}| |CBF DepositAccount|;|58446|69343||,|127789;|93071;| |NatWestCurrentAccount|;|4412|||;|44121)|15999
|| ||;||||||| |CurrentAssets at31 December||94595|72973||,|167568,|122792;| ||i
!
I
i||||||| |Liabilities|i
I
i]
i
i
i
!
i||||||| |Creditors: fallingdue in 1year|i|-5000|-782|||-5782
i|-6360| ||||||||i| |CurrentLiabilitiesat31December|'|-5000|-782||:|-5782
'|-6360'!| Page 16 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 " Funds |Funds||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||2024|||||||Totals||||| ||||Unrestricted|||Restricted||||Endowment;||2024||{||2023|||| |||£|||£||||£|;|£||;|£||;| |AnalysisofFixed Assets||||||||||I|||'|||'| |Tangible Fixed Assets||686622||||||||||686622;|||686622|||| |Total ofTangibleAssets||686622||||||||||686622;|||686622||,| |AnalysisofNetAssets byfunds|i||||||||||||,|||| |Endowment Assets|||||||||3988|||3988||||3961|||| |CurrentAssets|;||94595|||72973||||||167568;|||122792,||| |Liabilities|||-5000|||-782||||'|5782;|||-6360,||| |Total of Net Assets|'||89595|||72191|||3988|1|165774:|||120393:||| |Totals|SE
SER
Bees|_||||||||||||||||| |Appendices||||||||||||||||| |Appendix 1 -Analysis ofWagesandHonorariums||Honorariums||||||||||||||| |||||i|2024|||i|2023|l||||||| ||||||£|||(|£|4||||||| |ChristChurch Hall Cleaner||||;||2506||||2286||||||||| |StJohn’sChurch Hall Cieaner (self-employed)||||;||33711|||3316|1||||||| |Parish Administrator *||||;||4115||||4138||||||||| |Verger and clerk|||||||855|||885|1||||||| |Totals||||1||10847||||10625||!||||||| |*Parish Administratoremployed by Church ofthe||||Good Shepherd,||||Crookhorn,||||||||| |Appendix 2 -Apportionment of Restricted Funds||||||||||||||||| |Restricted Funds||\|Movements
Income
:+||||intheyear
|
Expenditure
1||||Totalsatyear
2024|yearend
1||end
2023|1|| |Heating Fund|||||15980|1|||Af
i||15963||||-i||| |SJ Cong Building Fund||;|||2210|||||“|||448071|||425971||| |SJ Bench||;|||969|||||295
1||1009|1||335|1|| |SJ Choir|||||-|;|||227||307|;||534||| |SJ Flower||!|||-||||-||232|!||232||| |SJ Church furnishings|||||59||||wt||2592|||2533|;|| |SJ Kidzone|||||-||||40!||526||||566|!|| |SJ Organ Fund|||||52|'|||-
'||5290|||5238||| |CC Lectern||;|||31}||||-
1||844||||813|||| |CC FlowerAccount|||||205|||||343
|||267||||405|||| |CC Memorial Bench||;|||1343|||||2327
|||=f|||984|||| |CC Building Development Fund||;|||1301|||||5802
|||354||||4855|||| |Total||I|||22150|||||9051
|||72191;|||59092;||| Page 17 of 19 Portsdown and Purbrook - Annual Report & Financial Statement 2024 ## Appendix 3 - Fielding Endowment Trust Fund **----- Start of picture text -----**
|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |:|2024|:|Totals| |1|ereh|Receipts|Expend|I||2024|I||2023|1|| |1| |;£|£|£|;|£|£| |Fund|value 31 December|!| |Share|Value|on|31|Dec|- 99|Shares|1|148|1|148|143|1| |I|I|I| |2024|Transactions|1|I|I|\| |I|t|1|I| |Interest|receipts|1|4|i|41|31| |Maintenance|of Fielding|A|;|A|3| |grave/graveyard|,|;| |Fund|Share|Holding & value|31|December|||148|4|4;|148;|143)| |4|-|Benn|Endowment|Trust|Fund| |2024|Totals| |1|Share|I|;|;| |Holding|Receiptsi|Expend|!|2024|2023| |£|£|fF|||£|||£||| |Fund|value|31|December|;| |Share Value on|31|Dec|— 43|Shares|;|994|,|994)|972}| |2024 Transactions|:|;|\| |Interest|receipts|;|27|27|||27||| |Maintenance|of Benn grave/graveyard|||-27|||ee| |Fund|Share|Holding & value|31 December|||994|27|-27;|994;|972,| |5|-|Hawken|Endowment|Trust CBF CBF|Deposit|Fund| |;|2024|Totals| |1|.|I|1|]| |||repens|Interest|Expend||:|2024|I|2023|!| |;|£|£|£|f€:!te4s,| |I| |t]|i}|!| |Fund value|31st December|'|2846|||2846|||2846||| |2024 Transactions|;| |Interest|receipts|;|148|148|!|109|;| |Expenditure|on|education|-148|-148|-109|:| |Total|Holding at 31 December fixed at|'|'|!| |£2846|\t|I1|1|'| |Fund Value &|Interest to c/a|31 December|;|2846|148|-148|;|2846|;|2846|;| **----- End of picture text -----**
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