REGISTERED CHARITY NUMBER:
1141879
Report of the Members of the Parochial Church Council and Financial Statements for the Year Ended 31st December 2025
for
The Parish of St Peter and St Paul, West Wittering
Page Front cover
WEST WITTERING PAROCHIAL CHURCH COUNCIL
CONTENTS
| Page | |
|---|---|
| Report of the members of the PCC | 3 to 12 |
| Independent Examiner's Report | 13 |
| Statement of Financial Activities | 14 |
| Balance Sheet | 15 |
| Notes to the Financial Statements | 16 to 20 |
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West Wittering Parochial Church Council
Report of the Members of
West Wittering Parochial Church Council
The members of the Parochial Church Council of St Peter and St Paul (PCC) present their report and the financial statements of the charity for the year ended 31st December 2025. The members of the PCC are the Charity Trustees.
The members of the PCC have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2014.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Number 1141879
Registered Name West Wittering Parochial Church Council
Principal address
Church Office West Wittering Rectory Pound Road West Wittering PO20 8AJ
Trustees after the APCM and post-APCM PCC meeting in 2025
Rector - In vacancy
Edd Costerton Revd Anthony Goddard Clergy Victoria Ford-Coates Richard Goldsmith Jenny Goddard Lay Vice Chair Dick Howeson Stewardship Missioner & Treasurer Lindy Hutton Mike Jarman Ferdy Pearson-Gee Stella Pendleton Churchwarden, Deanery Synod Emma Szepesi Ross Tulloch Sally Weatherall
Independent Examiner
Mr J Jeffers BA (Hons) FCCA 2 Culimore Road West Wittering West Sussex PO20 8HB
Bankers Bankers Solicitors HSBC Bank plc Barclays Bank plc Irwin Mitchell Solicitors 94 East Street 74/75 East Street Thomas Eggar House Chichester Chichester Friary Lane West Sussex West Sussex Chichester PO19 1HD PO19 1HR PO19 1UF
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West Wittering Parochial Church Council
Report of the Members of
West Wittering Parochial Church Council
BACKGROUND AND GOVERNING DOCUMENT
West Wittering Parochial Church Council ("the PCC") has the responsibility under the Parochial Church Councils (Powers) Measure (1956) as amended and the Church Representation Rules of co-operating with the Incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Parish Church of St. Peter and St Paul and the Church Room.
OBJECTIVES, ACTIVITIES AND POLICIES
The primary objective of West Wittering PCC is the promotion of the Good News of Jesus Christ according to the doctrines and practices of the Church of England. During the vacancy, following Revd Jonathan Swindells’ appointment as Rector of Storrington, the promotion of the mission of the church continued to be achieved through the five Marks of Mission :
TELL TEACH TEND TRANSFORM TREASURE
PUBLIC BENEFIT
The members of the PCC have paid due regard to the Charity Commission's guidance on public benefit and remain committed to working to build the Kingdom of God for the good of the communities the Church in this place is called to serve. Further, the wider Benefice is committed to a shared vision to know Jesus, to discover the gift of His love and to follow in His way – the way that leads to life in all its fullness. This will be realised whenever the church is felt to be ‘good news’ by bringing a blessing on the communities she is called to serve.
CHURCH COUNCILS AND COMMITTEES
The only formal committee required by law is the Standing Committee, which normally meets throughout the year. It has power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. Other working groups meet to consider particular tasks – such as fabric maintenance – as the need arises.
CHURCH ATTENDANCE
Harbour Church services have grown both numerically and spiritually. The One Church Service held every week in either St James or St Peter and St Paul, West Wittering and on every fifth Sunday in St Nicholas, regularly make the churches feel comfortably full. There is a real buzz of joyful fellowship as people arrive for worship and at the end when they stay on for refreshments. From the perspective of a newcomer looking for a spiritual home, it is possible to slip in, enjoy a friendly welcome and join in without being uncomfortably conspicuous, as can happen with small congregations. In recent months church attendance at the One Church services has increased to around 80 at West Wittering with new people joining our church family.
The 8am Holy Communion service on Sunday mornings at West Wittering continues to attract 20 or more worshippers each week.
The total average number of different people attending worship on a Sunday at West Wittering is 98.
Harbour Churches have also continued to support families at times of loss and grief through funeral care and provision, as well as in the glad times of celebrating the blessing of life long, loving relationship through marriage and the gift of new life and faith in baptism. In 2025 there were 10 baptisms, eight marriages or services of dedication following civil marriage and eight funerals in West Wittering Church.
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West Wittering Parochial Church Council
Report of the Members of
West Wittering Parochial Church Council
ELECTORAL ROLL
A new Electoral Roll was compiled for 2025. Since then 16 new names have been added, making a total of 135 now on the register.
SUMMARY OF PCC MEETINGS
West Wittering currently has 12 lay members on the PCC (Dick, Edd, Emma, Ferdy, Jenny, Lindy, Mike, Richard, Ross, Sally, Stella and Victoria). Four meetings have taken place since the WW APCM in May 2025. Average attendance in 2025 was 75%. Three of these meetings were held jointly with B&I PCC. Some WW business was also transacted by the WW Standing Committee on behalf their PCC and an email vote by members of the PCC.
Decisions and actions taken by the PCC:
July 2025 WW PCC
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Addressing and improving social media presence.
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Church Giving speech by Dick planned for September and in progress.
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AV System lead paper has been circulated and is awaiting comments before next step can be taken
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Casual vacancies for Ferdy, Jenny and Sally were approved and Edd was co-opted.
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PCC Secretary (Beverley), Treasurer (Dick) Electoral Roll Officer (Hilary Byrne) and Standing Committee members (forthcoming Rector, Stella, Dick and Jenny) were approved unanimously.
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It was agreed that the expenditure for the proposed CONNECT initiative be underwritten by WW Church to the sum of £2,000.
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The previously circulated Safeguarding policies were approved.
July 2025 Joint meeting of PCCs
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Meeting chaired by Acting Archdeacon Tom Robson who formally appointed Peter Barnett Susan Monks and Stella Pendleton as Churchwardens
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Tom gave an update on the vacancy.
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The CONNECT initiative was discussed and the underwriting of the costs of £2,000. A new SLA position was proposed and agreed on a short-term basis of one school year. Anthony Goddard would lead on this and form a working group to include a Safeguarding Officer and PCC members from B&I and WW to formulate the requirements for the role and to initiate the Safer Recruitment process.
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It was agreed that a Youth Alpha course in the Benefice, hosted at Suzi and Edd Costerton’s house could go forward subject to all DBS checks and safeguarding arrangements being in place.
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A review of the Joint Council Governance proposal was given. Key points included: o The Finance subgroup will continue to harmonise the financial and accounting practices across the Benefice.
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Once a final decision has been made each PCC would go into abeyance and all property, rights, liabilities and functions transferred to the new legal entity of the Joint Council. This in turn would need to register with the Charity Commission.
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New elections for the Joint Council will be held, but each Church will retain a churchwarden.
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Safeguarding: it was agreed that all members of the PCCs will be DBS checked as is common practice in the Chichester Diocese.
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West Wittering Parochial Church Council
Report of the Members of
West Wittering Parochial Church Council
October 2025 Joint meeting of PCCs
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Canon Paul Doick (Acting Chair) confirmed that Revd Sam Parker and family would be moving into the Rectory at the end of November, with Licensing to follow (actual date was 16th December 2025).
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It was confirmed that the Diocesan Property Department has funded repairs to the Rectory, including the fitting of a new kitchen.
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The PCCs unanimously confirmed the nominations of Tracy Garrett and Claire Ralf for ALM Training in Pastoral Ministry and to share the costs as a benefice.
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A brief update on the Joint Council Governance process was given.
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Safeguarding policies on E-safety, Recruitment of ex-offenders, expressing concerns and
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‘whistleblowing’, responding to safeguarding and allegations on the Parish, presented and approved.
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A discussion took place on how to effectively link PCCs/CWs/Ministry teams, and it was agreed that this should be put on hold until the new incumbent is in place.
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There was a discussion regarding access to PCC Minutes. Canon Doick cited the Church Representation Rules which state that Minutes are confidential although a more open policy can be adopted. Minutes may be available after full approval and only to those on the Electoral Roll and must not be published on Church websites.
September 2025 WW PCC Standing Committee approved works in Church Room:
New electrical circuits to increase capacity in Church Room kitchen and prevent fuses blowing (£450).
January 2026 WW PCC Standing Committee approved maintenance works:
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Investigation and repair of water ingress rear of the Lady Chapel/South aisle roof junction and the south chancel/north Lady Chapel roof junction. Cost £4,000 (excluding VAT).
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Repair of footpath in churchyard which leads to gap in west stone wall. Cost £2,610 (excluding VAT), 50% of which will be contributed by West Wittering Parish Council.
January 2026 WW PCC email vote on Parish Share Pledge for 2026 approved:
- Payment of £45,744 so that as a benefice we are contributing an additional 5% to support other less well-off parishes.
February 2026 Joint meeting of PCCs
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The result of the email vote on the Parish Share was disseminated.
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Adoption of the ChurchSuite software package was approved.
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Final approval to proceed towards a Full Joint Council was given.
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Interim PCC structure for transition to Joint Council was approved.
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Peter Barnett appointed Harbour Churches Health and Safety officer. Three working groups will be formed, one for each church. An overall Risk Assessment for buildings will be created and Peter will liaise with Safeguarding Officers for risk assessment of activities through regular meetings with them.
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The Lone Working Policy and the use of photographic and video images was approved.
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Registering the Benefice as a Bereavement Friendly Church was approved. Canon Yvonne Tulloch will lead the initiative.
The average attendance rate has been 63%. Meetings have been carried out in a positive and productive manner, working towards our mission to be good news, committing to the five Anglican Marks of Mission.
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West Wittering Parochial Church Council
Report of the Members of
West Wittering Parochial Church Council
DEANERY SYNOD
In June 2025 there was a presentation from Revd Jo King, Diocesan Disability Adviser and a report on the Diocesan Synod meeting. In November 2025 a representative of Children on the Edge gave a presentation. The charity provides education and protection for some of the world’s most marginalised children living in the toughest situations. There was also a report on the Diocesan Synod meeting. The Diocese was compared in a presentation with other similar dioceses. We have 8% more priests, but our giving is much less even than deprived dioceses,being 38% less than those with which we were compared. Average giving per week is £18.04. Parishioners must be generous, joyful and sacrificial.
In February 2026 the main part of the evening was a presentation by Sarah Adams, CEO of Chichester District Food Bank. Poverty in Chichester is hidden as it is regarded as an affluent area. There is now much more than giving out food to those who are in need. Participation groups have been formed, such as lunch and companionship and provision of advice on budgeting and batch cooking. Foodbank is now looking for parish ambassadors to keep in touch with Foodbank and take back the latest information to their parishes.
REVIEW OF THE YEAR AND FUTURE DEVELOPMENTS
The following comments cover the period May 2025 to April 2026
We were deeply saddened by the death of Dr Susan Monks last October. Susan was a licensed Church of England Reader, churchwarden for St James Birdham and an amazingly energetic all-round supporter of the mission of Harbour Churches. She was past president and honorary member of The European Voice Teachers Association (EVTA) and a lecturer at the University of Chichester yet still found time to lead her Birdham Village choir and produce some wonderfully memorable concerts of sacred music in St James Church on many Palm Sundays.
We were in vacancy from 7th February 2025 following the appointment of our previous Rector, Revd Jonathan Swindells, as Rector of St. Mary’s Storrington. During the vacancy the churchwardens were charged with running the benefice of three churches, ensuring that worship continued as before and liaising with the Diocese in the process of appointing a new Rector. As Harbour Churches, we were continuing to live out our stated vision to ‘Be Good News’ as we sought to grow God’s Kingdom numerically and spiritually. We were looking for someone who would lead and walk with us in the next stage of our journey.
In July 2025 we were delighted when Revd Sam Parker was offered and accepted the post of Harbour Churches’ Rector. Revd Sam and his family moved into the Rectory on 26th November and his collation by the Bishop of Chichester and induction by the Archdeacon of Chichester took place in West Wittering Church on December 16th 2025. This was a very joyful service attended by people from our three villages and also representatives from our local schools and local government, the wider Chichester Deanery, and Revd Sam’s family and friends from his previous parish, St Mary Magdalene, Wandsworth Common.
The Five Anglican Marks of Mission – TELL, TEACH, TEND, TRANSFORM, TREASURE have continued to be the priorities for the ongoing process of church renewal to realise the Diocesan strategic vision for growth. Our Mission Action Plan (MAP) was reviewed in 2025. It plans in the next 3-5 years to make our priorities as follows:
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To provide vibrant worship in our One Church services.
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To encourage more young families to become part of the worshipping Christian community.
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To provide more opportunities for each village community to join vibrant worship in their community
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To explore options to simplify our structure and governance so as to enable our energies and resources to be more focused on mission. This will require full consultation and separate votes for both PCCs.
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To lay foundations for ministry in the new housing estates.
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West Wittering Parochial Church Council
Report of the Members of
West Wittering Parochial Church Council
REVIEW OF THE YEAR AND FUTURE DEVELOPMENTS (cont')
TELLING AND TEACHING: We are immensely grateful to our dedicated Ministry Team for their wonderful support in maintaining services during the vacancy: Revd Anthony Goddard, Revd Canon Bruce Holben, Revd Jim Mould and Revd Canon Yvonne Tulloch; Authorised Lay Ministers (ALMs) Claire and Mark Ralf and Sue Graham Smith. Claire Ralf and Tracy Garrett will complete the Pastoral Ministry ALM Elective this May.
The Ministry Team have continued to develop our teaching and discipleship, for example:
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a Lent course focusing on the Beatitudes (Eric Eyre and Lindy Hutton)
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another adult Alpha course (Claire and Mark Ralf)
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a new Youth Alpha course (Suzi and Edd Costerton).
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Two additional CONNECTs each month in termtime (Sunday children and young people’s group) (Alistair Ghinn and Suzi Costerton)
We also have a number of family activities for Mothering Sunday, Palm Sunday and Easter Day so as to attract more young families to worship.
Home Groups: The groups are open to anyone who worships at one of the Harbour Churches, and to others wanting to join who are looking for Christian fellowship. They meet and share in prayer and Bible reading and provide support for preaching themes. There are currently nine groups and around 70 members.
Monthly prayer meetings: These prayer meetings are held in the St James Centre, Birdham on the first Saturday morning of each month. The meetings focus on intercessory prayer for the mission of Harbour Churches. However, the needs of our troubled world are not forgotten. About 30 people from across the benefice participate each month.
Prayer tree in West Wittering Church: This provides a quiet space for people to write a prayer request for themselves or someone else in need, or for the needs of the world. Sometimes it is a comforting way of remembering someone who has died and is missed.
Life Events services are much appreciated, whether or not the people involved are regular churchgoers. Our clergy take time preparing couples for marriage, talking with parents before the baptism of their children and preparing adult candidates for baptism. They also spend time supporting bereaved relatives as they prepare for the funeral of a loved one. We are grateful to our Mission Support Facilitator for the work she does in liaising with all concerned in this important aspect of parish life.
TENDING: The Bereavement Support offered through Harbour Churches has been growing during recent years. Each November we have a ‘Remembering Loved Ones’ service of comfort, assurance and hope. It is usually held in Birdham Church and is followed by a ‘Forget me not Tea’ in the St James Centre. At our All Souls' Day Communion service at West Wittering Church, the names of loved ones who have died are read out. The ‘Bereavement Journey’ course of seven sessions is run regularly in the St James Centre. With the originator and the current national leader worshipping at our churches, the Centre has become the host for a charity that runs the Bereavement Journey, AtaLoss, which is enabling church bereavement ministry across the UK. Both PCCs have recently agreed to seek recognition for our benefice as a Bereavement Friendly Church.
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West Wittering Parochial Church Council
Report of the Members of
West Wittering Parochial Church Council
REVIEW OF THE YEAR AND FUTURE DEVELOPMENTS (cont')
As well as support in times of bereavement, we increasingly TEND by sharing God’s love, reaching out to people in our communities with activities that foster friendship and companionship. We have 130+ volunteers across the benefice who support a variety of activities. These include:
Soup Lunches: These are held on the third Wednesday in the month in West Wittering Church Room.
Shrove Tuesday fun evening in West Wittering Church Room with Beetle Drive, fish and chips and pancakes.
Outside the Box - a weekly lunch club with games for seniors in the St James Centre.
The Amblers - a friendly social group, of usually 15 - 30 people. They meet once a week to have a short walk together in Birdham or nearby villages. They finish up with coffee and chat in Birdham Church Pump Café which is also open to welcome Amblers who are less mobile.
Ducklings - A baby/toddler activity and parent/carer group. It takes place in the St James Centre on one morning a week in term time.
Children and young people have a range of group activities on offer led by Alistair, our Church Mission Worker (CMW), and supported by volunteers: CONNECT, our Sunday children and young people’s group; the Explore group for older children and teenagers discovering faith; our weekly Tower Groups; and new Youth Alpha course. Each summer Alistair and his team run the popular and highly successful Redlands Camps for children and young people.
There are strong links between West Wittering and Birdham churches and the primary schools. School services are held in the churches and clergy and Alistair take assemblies on a regular basis. He has recently run another Parenting Course in West Wittering but open to all our parent/family contacts. At West Wittering school some church members help with the school’s fundraising events and the reading support scheme.
Safeguarding remains an absolute priority. We are blessed in having two excellent Benefice Safeguarding Officers: Lois Smith and Victoria Ford-Coates. Regular training and necessary safeguarding checks are carried out. Our processes and policies are kept under review to ensure that Harbour Churches and all its activities are safe for all.
Our church building is a community resource , well used by residents of local villages and visitors to the area. The Friends of West Wittering Church hold regular fundraising events in the church. Last September there was a performance of ‘Pride and Prejudice’ and in December ‘A Christmas Carol for Today’ - both much enjoyed by attendees and players! Coming up this April is ‘Jane Eyre’.
TRANSFORMING lives, supporting home and overseas mission and charities: We support the Chichester Food Bank throughout the year and also the Children’s Society at our Christingle services and several other charities, such as My Sisters’ House refuge.
West Wittering has provided longstanding support for St Paul’s School in Bo, Sierra Leone. The project to build this secondary school was initiated by the church in 2006 and has drawn in members of the wider community. They have helped with fundraising and practical hands-on support for the school. Donations have been used for major ongoing school building programmes and sponsorship of children and young people who would otherwise have missed out on an education. Currently more than 2000 pupils aged 11-18 attend St Paul’s.
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West Wittering Parochial Church Council
Report of the Members of West Wittering Parochial Church Council
REVIEW OF THE YEAR AND FUTURE DEVELOPMENTS (cont')
TREASURING our environment: The vast majority of church flower arranging in Harbour Churches is now carried out without the use of floral foam, such as oasis or similar synthetic products. We avoid the use of plastic cups and use Fair Trade coffee and tea. The toilet paper and paper hand towels used in the Parish Office and Church Room are sustainably sourced. Our new Prayer Tree in West Wittering Church is made of coppiced hazel branches so is sustainably sourced.
Our Wildlife Encounter Days, based in the churchyards of West Wittering and Birdham, continue to be very popular and are well supported by the wider nonchurch community. In West Wittering churchyard we have come to a better balance between meeting the needs of people and nature by having areas of longer vegetation confined to older graves not visited by relatives.
IMPROVING OUR USE OF RESOURCES: Governance Working Group (GWG)
In 2022 our two PCCs made the decision to meet jointly and work together across the Benefice so as to focus more of our energies and resources on growing our mission and less on administration.
Over the past 18 months a small group, appointed by the PCCs, has been working through the process set out by the Church of England for parishes to move from individual PCCs to form a Joint Council. In August the group announced that the draft scheme was ready for our new Rector’s input and approval before we moved forward. Revd Sam enthusiastically supports the proposal and in February both PCCs unanimously approved moving forward to seek agreement and support of parishioners to the proposal to form a Joint Council.
Revd Sam, PCC members and members of the working group are all keen to engage with parishioners and explain why we believe this is the right step forward for Harbour Churches, share the detail of what we are proposing, understand everyone’s views and address any concerns.
On June 21st Special Parochial Church Meetings will be held in each parish where every member of the electoral roll for that parish will be able to vote on the proposal. If approved by both parishes our proposal to form a Joint Council will be submitted to the Diocese for their approval in July with the aim of becoming operational on 1st January 2027.
(More information on this can be found on the Harbour Churches website)
FINANCIAL MANAGEMENT AND DEPLOYMENT OF RESOURCES
We are very grateful to Dick Howeson, our Stewardship Missioner, for all his care of West Wittering Church finances.
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West Wittering Parochial Church Council
Report of the Members of
West Wittering Parochial Church Council
FINANCIAL REVIEW
Key expenditure for 2025 was the planned redecoration of the church. The final cost was £51,733 of which £21,206 was covered by restricted donations from the Friends of West Wittering Church and others dealing in particular with restoration of the stonework. The remaining £30,527 came from the General Fund.
Unrestricted income for the year was £91,716 (2024: £106,899). The reduction is accounted for by three large one-off donations in the previous year. Outgoing unrestricted resources were £116,202 leading to a General Fund deficit of £24,486 for the year. Excluding the £30,527 contribution to the cost of redecoration there would have been a surplus of £6,041.
Home Mission. During the year the church also raised money for West Wittering Primary School, The Children's Society, The Royal British Legion, My Sisters' House, The British Red Cross, St Wilfred's Hospice, Sobell House and Canine Partners as well as paying 10% extra on our parish share to help other churches in the diocese. The total raised was over £9,000 (2024: £5,800)
Restricted Funds:
The Bo project in Sierra Leone: The school in Bo now has 2,100 pupils and 58 teachers and is in the top ten secondary schools in Sierra Leone.
In 2025 funds were used as follows: £4,500 was spent fitting toilets in the David Baker Hall so it could be hired out as a venue and raise money for the school, 1,000 further library books, donated by local people, were sent out and cabinets and shelving built for the library to take them, some £2,000 was provided for bikes to get more children living over 2 miles away to and from school. The security of the computer and science labs was increased by reinforcing the ceilings in the senior secondary school block following a break in in the administrative block. Fortunately, this attempt was foiled by a local resident who with some friends confronted the thief who was subsequently arrested by the police.
Three hundred and fifty of the poorest children are now sponsored, the vast majority of sponsors being local people. The sponsored children do better than those who have wealthier parents and end up becoming head girls and boys. The sponsorship fees are rising for the first time in 20 years from £5pm to £7pm, as the costs of sponsorship has eventually exceeded the income raised. Over £20,000 was spent on lunches, uniforms, books and sports kit for the sponsored children.
The year end balance was £12,749. The amount raised during the year was £30,695 (2024: £36,974) with expenditure of £35,889 (2024: £33,777)
Other Restricted Funds including a special donation of £37,500 to fund growth in the Christian youth work in the Benefice are covered on page 20.
RISKS & RESERVES
With unrestricted reserves of £44K at the 31st December 2025 and with the aim of maintaining a level of £15K working capital, there are currently sufficient funds to cover expected outgoings for the current year.
INVESTMENT POLICIES
The PCC has authority and power to invest funds in accordance with its legal responsibilities. It does not consider that there would be any benefit of such investment at the current time.
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West Wittering Parochial Church Council
Report of the Members of
West Wittering Parochial Church Council
STATEMENT OF RESPONSIBILITIES OF THE MEMBERS OF THE PCC
The Charities Act 2011 and the Church Accounting Regulations 2006 require the members of the PCC to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the PCC at the balance sheet date and of its incoming resources and application of resources for that year.
In preparing those financial statements, the members of the PCC should follow best practice and:-
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the PCC will continue its activities.
The members of the PCC are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the PCC and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the Church Accounting Regulations 2006. The members of the PCC are also responsible for safeguarding the assets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ON BEHALF OF THE PCC
Mrs J Goddard
_________ Lay Vice Chair
Date: 8th May 2026
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West Wittering Parochial Church Council
Independent Examiner's Report of the Members of West Wittering Parochial Church Council
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2024.
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination that gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
J P Jeffers BA (Hons) FCCA 2 Culimore Road West Wittering Chichester West Sussex PO20 8HB
Date: 8th May 2026
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West Wittering Parochial Church Council
Statement of Financial Activities for the year ended 31st December 2025
| Note | Unrestricted | Restricted | Total funds | Total funds | |
|---|---|---|---|---|---|
| funds | funds | 2025 | 2024 | ||
| Incoming Resources | |||||
| Income from Donors | 2a | 51,725 | 88,610 | 140,335 | 109,570 |
| Other Voluntary income | 2b | 29,762 | - | 29,762 | 93,554 |
| PCC Objectives | 2c | 8,817 | - | 8,817 | 7,346 |
| Generated funds | 2d | - | 3,220 | 3,220 | 558 |
| Investment income | 2e | 1,412 | 149 | 1,561 | 2,824 |
| Total Incoming Resources | 91,716 | 91,979 | 183,695 | 213,852 | |
| Resources expended | |||||
| Outgoing Resources | |||||
| Grants | 3a | 8,105 | 37,177 | 45,282 | 40,156 |
| Work of the Church | 3b | 107,952 | 21,206 | 129,158 | 169,971 |
| PCC Management & Admin | 3c | 145 | - | 145 | 159 |
| Total Resources expended | 116,202 | 58,383 | 174,585 | 210,286 | |
| Net Incoming / (Outgoing) Resources | (24,486) | 33,596 | 9,110 | 3,566 | |
| Transfer from designated to restricted | (page 18) | - | - | ||
| Net Movement in funds | (24,486) | 33,596 | 9,110 | 3,566 | |
| Balance brought forward | 68,947 | 29,663 | 98,610 | 95,044 | |
| Balance carried forward | 44,461 | 63,259 | 107,720 | 98,610 |
The notes on pages 16 to 20 form part of these accounts.
Page 14
West Wittering Parochial Church Council Balance Sheet as at 31st December 2025
| Note | 2025 | 2024 |
|---|---|---|
| Fixed Assets Tangible Fixed Assets 5a Investment Assets 5b Current Assets Debtors 7 Short Term Deposits Cash at bank and in hand Total Current assets Liabilities 8 Net Current Assets Net Assets Funds Unrestricted (designated as) General Designated new church facilities Restricted Sierra Leone Appeal Refugees Appeal AV Fund Mission Outside The Box Youth Work Total restricted funds Total Funds |
- - 27,311 36,421 51,035 114,767 (7,047) 107,720 107,720 44,461 |
- - 22,721 60,057 21,441 |
| 104,219 | ||
| (5,609) 98,610 |
||
| 98,610 | ||
| 68,947 | ||
| 44,461 12,749 1,531 9,759 196 1,375 37,649 63,259 107,720 |
68,947 17,943 1,961 9,759 - - 29,663 |
|
| 98,610 |
The notes on pages 16 to 20 form part of these accounts.
?????? 2026
………………………….
Mrs J Gray, Lay Vice Chair
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West Wittering Parochial Church Council Notes to the Financial Statements
1 ACCOUNTING POLICIES
Basis of accounting
The financial statements have been prepared under the historic cost convention and in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005) and the Charities Act and Charity Law and the Church Accounting Regulations 2006, subject to the departures referred to below
Planned giving, collections, donations, legacies and grants are recognised when received Consecrated and beneficial property is excluded from the accounts by s10 (2)(a) of the Charities Act 2011. No value is placed on moveable Church furnishings and equipment held by the Churchwardens on special trust for the PCC and which require a faculty for disposal, since the PCC considers this to be inalienable property. All expenditure, whether additions or improvements, is written off when incurred.
Incoming resources
Rents received from the letting of the Church Room are accounted for gross and when the rental is due. Interest and dividends are accounted for gross when receivable.
Income tax recoverable
Provision is made for tax recoverable on income received during the year.
Resources used
The parish contribution payable to the Diocese is accounted for in the year to which it relates and provision is made for any unpaid contributions. Remuneration and amounts due for goods supplied and services rendered are accounted for when invoiced. Grants and donations are accounted for when awarded.
Investments
Investments are stated at market value. Realised and unrealised gains or losses are brought into the Statement of Financial Activities.
Taxation
The charity is exempt from direct taxation on its charitable activities.
Current assets and liabilities
Amounts owing to or owed by the PCC at 31st December 2025 for goods or services supplied are shown respectively as debtors or creditors. Provision is made for any liabilities known at 31st December 2025.
The accounts include all transactions, assets and liabilities for which the PCC is legally responsible. The accounts do not include the accounts of Church groups that are administered or run by informal groups of Church members or any group affiliated to another body.
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West Wittering Parochial Church Council Notes to the Financial Statements
| Notes to the Financial Statements West Wittering Parochial Church Council |
|
|---|---|
| Unrestricted Restricted Total funds Total funds funds funds 2025 2024 |
|
| 2. Incoming resources 2a Incoming resources from Donors Donations Gift Aid recoverable Collections Other income 2b Other Voluntary incoming resources Grants - Parish & Chichester Council Donations, Appeals, etc. Legacies 2c Income from Operating Activities PCC Church Room lettings Fees and benefice income 2d Income from Operating Activities-Funds Fund Raising events 2e Other ordinary Incoming Resources CCLA Deposit Interest |
37,504 75,450 112,954 89,730 4,732 13,160 17,892 11,355 8,429 8,429 8,125 1,060 - 1,060 360 |
| 51,725 88,610 140,335 109,570 1,600 - 1,600 1,600 28,162 28,162 91,954 - - - |
|
| 29,762 - 29,762 93,554 1,365 - 1,365 2,641 7,452 - 7,452 4,705 |
|
| 8,817 - 8,817 7,346 - 3,220 3,220 558 1,412 149 1,561 2,824 |
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West Wittering Parochial Church Council Notes to the Financial Statements
| Notes to the Financial Statements West Wittering Parochial Church Council |
|
|---|---|
| Unrestricted Restricted Total funds Total funds Funds Funds 2025 2024 |
|
| 3 Resources Expended 3a Grants Church Overseas 200 35,889 36,089 33,777 Home Missions/other church societies 7,905 1,288 9,193 6,379 8,105 37,177 45,282 40,156 3b Activities Directly relating to the work of the Church Ministry Diocesan Parish Share 40,722 - 40,722 41,330 Rector/Rectory expenses 1,964 - 1,964 6,488 Benefice & Admin costs 24,252 - 24,252 24,384 Other clergy costs 1,674 - 1,674 2,017 Less Birdham & Itchenor contribution (13,946) - (13,946) (16,444) Church Running Expenses 3,209 - 3,209 3,492 Church Maintenance 3,604 - 3,604 10,055 Upkeep of Churchyard 6,740 - 6,740 8,170 Church Room running costs 2,666 - 2,666 2,477 Salaries and associated expenses 6,540 - 6,540 6,050 Sundry - - - 77,425 - 77,425 88,019 Church Refurbishment 30,527 21,206 51,733 81,952 Total 107,952 21,206 129,158 169,971 |
200 35,889 36,089 33,777 7,905 1,288 9,193 6,379 |
| 8,105 37,177 45,282 40,156 |
|
| 77,425 - 77,425 88,019 30,527 21,206 51,733 81,952 |
|
| 107,952 21,206 129,158 169,971 |
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Rector's, Rectory and Benefice costs are shared equally with Birdham & West Itchenor PCC.
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Other clergy costs are also shared equally with Birdham & West Itchenor PCC. They represent the expenses of Assistant Clergy
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Church running costs include upkeep of services, heating & lighting and worship resources.
| 3c PCC Management & Administration | 2025 | 2024 | ||
|---|---|---|---|---|
| Bank Charges | 46 | - | 46 | 74 |
| Other Admin - Gift aid envelopes etc. | 99 | - | 99 | 85 |
| AGM costs | - | - | - | - |
| 145 | - | 145 | 159 | |
| 4 Staff Costs | ||||
| Wages, Fees and Salaries | 6,540 | - | 6,540 | 6,050 |
| Salaries include payment towards costs of the Youth Worker | ||||
| 2025 | 2024 | |||
| Number of charitable staff (average monthly number employed) | - | - | ||
| No employee received emoluments in excess of £60,000 per annum. |
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West Wittering Parochial Church Council Notes to the Financial Statements
| Unrestricted | Restricted | Restricted | Total Funds Total funds | Total Funds Total funds | |
|---|---|---|---|---|---|
| funds | funds | 2025 | 2024 | ||
| 5 Fixed Assets for use by the PCC | |||||
| 5a Tangible Fixed Assets | - | - | - | - | |
| The Church of St Peter and St Paul is considered to be a heritage asset, | so not shown at a valuation. | ||||
| Leasehold Land & Buildings comprises the Church Room in Pound Road. | |||||
| The land is owned by the Diocese and as such, no value has been given | to it in these Accounts. | ||||
| Church equipment comprises a sound system and a projector screen, which have a nil book value. | |||||
| 5b Investment Fixed Assets | |||||
| Value as at 31.12.2024 | - | - | - | - | |
| Gains on disposals | - | - | - | - | |
| Unrealised gains/(losses) | - | - | - | - | |
| Disposal | - | - | - | - | |
| Value as at 31.12.2025 | - | - | - | - | |
| The investments are held to provide an investment return for the PCC. | |||||
| 6. Analysis of Net Assets by Fund | |||||
| Held by Church of England Deposit Fund | 36,421 | - | 36,421 | 60,057 | |
| Held by HSBC Bank | 13,279 | 37,756 | 51,035 | 21,441 | |
| 49,700 | 37,756 | 87,456 | 81,498 | ||
| 7. Debtors | |||||
| HMRC - estimated Gift Aid receipts outstanding | 3,380 | 13,160 | 16,540 | 9,985 | |
| VAT Refund Due | 1,628 | - | 1,628 | 1,371 | |
| Amounts due received after 31st December | 9,143 | - | 9,143 | 11,365 | |
| Total Debtors | 14,151 | 13,160 | 27,311 | 22,721 | |
| 8. Liabilities | |||||
| Other creditors and accruals | 3,947 | - | 3,947 | 3,521 | |
| Charitable Giving | 3,100 | - | 3,100 | 2,088 | |
| 7,047 | - | 7,047 | 5,609 |
9. Capital Commitments
There were no outstanding capital commitments as at 31st December 2025
10. Trustees' Remuneration and Benefits
No member of the PCC received any remuneration in respect of their duties as a Trustee
Trustee Expenses
During the year, no Trustees received contributions towards their expenses incurred in their duties as a trustee within the parish (2024: nil).
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West Wittering Parochial Church Council Notes to the Financial Statements
| 11. Movement on Funds Unrestricted Funds General Restricted Funds Sierra Leone Appeal Refugees Appeal AV Fund Mission Fund Outside The Box Youth Work Church Refurbishment Total Funds |
At 01.01.2025 Income Outgoing Revaluation At 31.12.2025 68,947 91,716 (116,202) 44,461 - - - - - |
|---|---|
| 68,947 91,716 (116,202) - 44,461 |
|
| 17,943 30,695 (35,889) - 12,749 1,961 - (430) - 1,531 9,759 - - - 9,759 - 854 (658) - 196 - 1,575 (200) - 1,375 - 37,649 - 37,649 - 21,206 (21,206) - - |
|
| 29,663 91,979 (58,383) - 63,259 |
|
| 98,610 183,695 (174,585) - 107,720 |
Restricted Funds
The Sierra Leone Appeal Fund was set up in 2006 when the Church agreed to raise funds to build and support a school in Bo, Sierra Leone, inviting the village to be involved. The school named St Paul's School has grown significantly since then thanks to support from people in the village and from further afield.
The AV Fund has been donated to go towards the provision of an AV sytem for the Church.
The Mission Fund, opened in late December 2025, is for donations made specifically to help spread the good news of Jesus Christ throughout the Benefice.
Outside The Box is a weekly social gathering held in West Wittering and Birdham to give anyone who is or is feeling isolated an opportunity to chat, play board games, enjoy talks and have some lunch. Set up by the church, it has received sponsorship from both church and non-church related sources.
Youth Work. An anonymous donation of £37,500 including gift aid was made to Harbour Churches in November 2025. The intention of this donation is to fund growth in the Christian youth work in the Benefice over and above existing activities (eg Connect, Tower Group, Redlands) so as to support the development of the Christian faith amongst children through to school leaving age.
Church Refurbishment . This was funding received from the Friends of St Peter and Paul's and others to cover the cost of internal stonework restoration and conservation work on the Ten Commanments decalogues.
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