The Parochial Church Council of the Ecclesiastical Parish of St John the Evangelist. Fareham Annual Report and Financial Statements of the Parochial Church Council For the year ended 31 December 2024 Incumbent: Rev Henry Kendal Bank: Lloyds Bank 43 West Street Fareham P016 OBE Independent examiner Mrs Julia Ogden Registered Charity 1143777
ndependent Examinerfs Report o the PCC of St John's Church, Fareham for the Year Ended 31" December 2024 5ectioi? &1. Th15 is my report to the Parothial Church Council of Stjohn the EVaell$L on the annual report for the year ended 31"1)ecernber 2023 set out on pages The PCC membu5 are resw)nsible for the prepafttlon of the annual repoits. The PCC respM51bllltle5 01 members consider that an autht Is not required for this year under seth'on 144 of the trustees and ex•mknff Charities Act 2011 (Ihe Charities and that an independent examination 15 It is my responsibility to: examine the accounts under 5ectlon 145 of the ChaTitie5 Act, to follow the procedures laid down in the general Directions wven by the Charity Cornmission (under 5ectk)n 145(5)(b) of the Charltles Act, and to state whether partKular matters have come to rny attention. Basls of indepffident My examination was carried out In accordance with general Directlons given by the •x•fflln•rfs stat•nent Charity Cornmission. Ineluthf¥ the updated directions 2 and 9 (Sept 2017). ATr examination Includes a review of the actounting records kept by the charity and a cvmparison of the accounts presented with those records. It also includes ¢onsHleration of any unusual items or dixkwre5 in the accounts and seeking explanations from the triistee5 concernir@ any such rnatters. The procedures undertaken do not proth all the evidence tIt )Uld be required in an audit, and consequeth no opinion 15 given as to whether the accounts present a 'true and fairf VI and the r•port is limited to those matters set (xrt in the statement below. eknmlnor's staternent In eonnection WMI my examination. material matters have come to my attentlon h 8$ m• cae to belith that in, any material respert: Charttles kt or I come across no other matters in connertKJn wlth the examlrmiion to which attent should be drawn In order to ffiable a propw understandin8 of the accounts ID be reathed. Exaffllnorfs n•me CAfALS -6- AP.nii 2015...-..-......-... quaulkatlonts) or body PoiLk Ib2
ST JOHN THE EVANGEusf. FAREHAM - ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR ThE YEAR ENDED 315r DEMBER 2024 Admlnlstratlve Inforniatlon: St John the Evangelist is situated in Upper St Michael's Grove, Fareham. It Is part of the Dlocese of Portsmouth wlthln the Church of England. The Corresponden address Is: St John the Evangellst Church, la Upper St. Michael's Grove, Fareham, Hampshire, P014 IDN. The Parochlal Church Coundl (PCC) Is a charfty reglstered with the Charlty Commission. Registered no. 1143777. PCC members: Incumbent: Revd. Henry Kendal, Joint Chairperson (May 2024 - present) Curdte: Mrs Lorrdine Collins Churchwardens: Miss Eleanor Coutts and Mrs Wicky Duboc Deputy Churchwarden: n/a ReDresentatives on the Deanery SynTrJ: Mrs June Haye av Reader Representatlves: Mr Ian Cranstone and Mr Jeremy Hicks Flerted Members: Mr Geoff Collins (Until APCM 2025) (Until APCM 2025) Mrs Ursulla Lewls (Secretary) (Until APCM 2025) Mrs Ellzabeth Webb (Untll APCM 2027) (Until APCM 2027) (Until APCM 2027) Mrs Janet Tucker (Treasurer) (Untll APCM 2026) Mrs Sallv Cranstone (.Untll APCM 2026) Mrs Sue Lupton Mrs Rachel Hicks Mr Thomas Mccorkell Mrs Charlie Stevenson (Until APCM 2026} (Until APCM 202r (until APCM 2027 Mr Brian Powell Mrs Jeannette Poulter Mrs Kan Dillon-shallard (until APCM 2027
The rnethod of appolntment of PCC members 15 set out in the Church Representatlon Rules. Ai a)urch attendees arè encouraged to gister on the Electoral Roll and stand for election to the PCC. ObJ•¢Uves and acuvltles St John's PCC has the responslblllty of co-operatlng wlth the incumbent, In promotlng In the eccleslastlcal parlsh the whole ffllsslon of the Church, pastoral. evangelistic, social and ecumenical. It also has malntenance responsibilities for the thurch, the Church Hall and 7A Upper St Michael's Grove. . Church att•ndanc• The average weekly Church attendance in 2024 is 65 people. Annual revlew: There were 7 PCC meetings held In 2024. indudlng one Speclal PCC m&ting In December. Average attendance was 17. PCC also met Informally at 2 'away days, to pray. d[ssS and conslder our vlslon for the church. Various groups and committees met between meeting5 and thelr minutes were recelved by the full PCC and discussed where necessary. All PCC meetings began with a Bible reading and Prayer, received finandal reports. safeguardlng rertS and matters relating to health and safety. Synod reports were glven by the representative. Parfsh share, the Quinquennial Report, buiklings review and action plan remalned a major part of discu551ons held throughout the year. For some time, our vislon as a church has been to see'jesus In the heart of our community,. After much discussion and prayer throughout 2024, PCC have updated thls to 'Loving, Growing. Overflowlng,. This reflects, we pray, the new vislon we feel God is calling us to and our new season with Henry, Jane arKI Lou joining us. To begin the year, PCC Met In January with 16 attendees. The Blble readlng from Ephesians 3:20"Now unto him that is able to do exceedingly abundantly atK>ve all that we ask or think, according to the power that worketh In us" was a tlmely remlnder during thls vacancy that God the Holy Spirlt Is at work and can do MO than we can ask or imagine. We remaln grateful to God for the visiting Clergy, Readers, Churchwardens and all who helped with the servlce and contlnuing life of the church durlng this time. Items on the Qulnquennial Report, the church hall terms and condltions, and parish share contrlbutions were reviewed. Special thanks to the Social Media Team for their great job in publicising the services held during the Christmas period.
March PCC meeting had 15 attendees. Archdeacon Kathryn Percival joined us for part of thls meeting with the good news of possibly adding to the clergy at St. John's. APCM planning and increasing the funding available for chlldren requiring help to attend residential trips were the main topics discus*d. In April we held our APCM to elect our churchwardens. deanery rep and PCC members. A huge thank you to Richard England, Area Dean, for his assistance with thls. A vldeo introduction of our newly appointed vlcar and hls wife, Henry and Jane Kendal was played in antidpatlon of hls licencing at St. John's on May 14. 2024. May PCC meeting had 17 attendees. A special welcome was extended to the new vicar, as well as newly elected PCC members, and appolntrnents were made for specific roles. Policy documents required by the Charities Commission, improving accessibility to church and hall entrances, the offer of a new curate and plans for a combined benefice with St. Peter and Paul was discussed. Recognising that as trustees, we have to be good stewards of the church's money, and noting the generosity of those supporting social events hosted by St. John's, It was agreed unanlmously to glvlng more generously to the 12 charities supported this year through our tithing. To Set prlorltles for the season ahead, induding prayer and fasting as we seek the Lord's help with our vision and make the church more missional, PCC agreed to meet informally. july's PCC meetlng had 18 attendees with Lou Collins. our new curate, leading a time of devotion based on Ephesians 6, a timely reminder for all to put on the whole armour of God. She noted that when we put on the shoes of peace, it is an intentional act- one with purpose. We may step out into unknown grounds, but know that God has d1ctionS in place and we are not alone. Following much discussion and reflecting on how blessed St. John s have been in the past year. and especially now having a vicar and curnte, PCC agreed to meet its full contribution of parish share. Mrs Karen Dillon-shallard stepped up as Parish Safeguarding Officer following the resignation at the end of June of Grdham Newton, who faithfullv served this parish for many years and was moving to a new church. The were 16 members at the September PCC meeting. It dlscussed a departmental structure for the different groups and committees with a member of Staff providlng support, a giving plan and startlng uo a toddle- group on Thursdays during tenn tlme and a monthlv women's breakras. Also discussed were plans for holdlng a second Light Partv at the end c October in the church building, and for a great Christrnas giveawav i." November where ah donated items reIved will be freely available TC. memDers of the community to take away.
Novemberfs meetlng was attended by 18 members. Updating the church management systems and accounting softwa, and plans for Christmas services was discussed. The updated Parish Safeguarding Policy was discussed and adopted. PCC treasurer, Janet Tucker, decided to step down from this role at the end of the year and Sue Lupton was appointed to tske over from l January 2025. Dernbe$ speaal PCC meetlng was attended by 18 members. Thls meeting looked at the church as a whole, with discussions focused on a new vlsion ststement for St. John's. a nomendature renamlng dIffent areas within the church to reflect how it is being used and improving our publicity and brdnding. Ursulla Lewis (PCC Secretary)
PAROCHIAL CHURCH COUNCIL OF ST JOHN THE EVANGELIST, FAREHAM STATEMENT OF FINANCIAL A]VITIEs For the year ended 31 Deeember 2024 Unrestricted Restricted TOTAL FUNDS 2024 2023 Nole INCOMING RESOURCES Voluntary income 2(a) 68,498 2,500 70,998 54,275 Acliviliesfor generalingfunds 2(b) 1,500 1,500 16,059 Church aclivi¢i 2(c) 3.533 48,055 51,588 44,198 Other ordinary income 2(d) 4.292 4,292 1,911 Incomefrom ipweslements 2{e) 3,113 3,113 2,841 TOTAL INCOMING RESOURCES 79,435 52,055 131,490 119,283 RESOURCES EXPENDED Granls / DonationF 3{a) 4,132 4.132 2,500 Stspporl cosls 3{b) 708 708 1,003 Directly relating to the work of ihe church 3{c) 81.435 1,992 83,427 65,700 Fund raising andpublicity 3{d) 1,214 1.214 613 Church managemenl and adminislralion 3{e) 1.694 1,694 1,441 Oiher a¥penses 3(fj 2,300 51.373 53.674 22.933 Sioff costs 10.592 10.592 6,948 TOTAL RESOURCES EXPENDED 102,075 53J65 155,441 101,138 NET tNCOMING / (OUTGOtNG) RESOURCES BEF OTHER RECOGNIZED GAtNS AND LOSSES -22.640 -1,310 -23.951 18,145 Transfer of funds 65.143 -65.143 GAINS AND LOSSES ON INVESTMENT ASSETS Depreciation on assets 275 275 NET MOVEMENT IN FUNDS 42.228 -66,453 -24226 18,145 BALANCES BIFWD AT I JANUARY 52,687 68,953 121.640 103.495 BALANCES CIFWD AT 31 DECEMBER 94,914 2,S(H) 97,414 121,640 The notes on pages 3-9 fom part of this accouni
rAROCHJAL CHURCH COUNC OF sr JOHN THE EVANGEUST, ¥AREHAM BALANCE SHEKT AT 11 DECEMBER 2024 2024 20 Tangible fixed assets Inet) 2.552 CURREprr ASSETS Debtors Cash at bank and In hand 7.30S 89,lli 96.425 121,640 121,640 LIABILITIES 1,563 Vl.414 121.640 Current year eamings Retatned earnln8S -24.226 121.640 •7A14 52,687 68,953 12L640 ApPrd by the Parochial Church Coundl on and 5i8ned on its behalf by. Mrs V Duhoc (Chvr¢h warden) Eleanor Coutts (Churth wardenl The notes on pages 3 to 9 form part of these attounts
2 INCOMING RESOURCES Unrestricted Restricted Endowment funds funds funds TOTAL FUNDS 2024 2023 2(a) Incoming resources from donors Planned giving: Gift Aid tax back Standing orders Free will giving Open giving Parish Giving Scherr Other donations 13.234 7,753 546 5,171 37,244 4,550 68.498 13,234 7,753 546 5,171 37,244 7,050 70,998 2,612 7,008 498 2,993 41,164 2.500 2.500 54,275 2(b) Activities for generating funds PrIS charity grant Bishops Lent Appeal Contribution from Hall Miscellaneous incorrE 1,500 1,500 2,000 1,313 12,746 16.059 1,500 1,500 2(c) Church activities coffee rmney Church & Hall lettings 7a rental income Special projects Fees - church 1,175 563 1,175 35,348 13,030 240 1,293 32,414 9,231 252 1,008 44.198 34,785 13,030 240 1,796 3,533 1,796 51,588 48,055 2{d) Other ordinary income Social events 4,292 4,292 4,292 4,292 1,911 1,911 2(e) Income from investements Bank interest CPAS interest 276 2,837 3,113 276 2,837 3,113 2,841 2,841 TOTAL INCOMING RESOURCES 79,435 52,055 131,490 119.283 3 RESOURCES EXPENDED Unrestricted Restricted Endowment funds funds funds 2024 2023 3{a) Grants & DonatnS Charitable donations Other donations 4,132 4,132 2,500 4,132 4.132 2,500
3{b) Support Costs Readers allovrfance 708 708 708 1,003 1,003 708 3(c) Directly relating to the work of the church Parish share Clergy costs Young people Outreach Subscriptions c fees 61.446 989 473 474 61,446 989 1,973 474 47,395 653 2,024 115 1,226 1,181 1,693 153 11,259 65,700 1,500 1,275 660 1,275 660 2,314 492 13,804 83,427 Services costs Special projects Church running costs 2,314 492 13,804 81,435 1,992 3(d) Fund raising and publltY Social fund 1,214 1,214 1,214 1,214 613 613 3(e) Church management & administration Administration & stationery costs Bank charges & fees 1,232 462 1,694 1,232 462 1,076 366 1.694 1,441 3(fj Other expenses Vicarage Hall expenses Scout hut 7a expenses 2,300 2,300 48,109 159 3,106 51,373 144,849 48,109 159 20,432 1,703 798 22,933 94,190 3.106 51,373 53.365 2.300 91.483 TOTAL RESOURCES USED 4 STAFF COSTS Wages - church cleaner Wages - office Wages - youth co-ordinator 2.148 8,444 2,148 8,444 1,338 5,610 10,592 10,592 6,948 5 FIXED ASSETS FOR USE BY THE PCC Unrestricted Restricted Endowment funds funds TOTAL FUNDS 2024 2023 GROSS BOOK VALUE funds at1 Jan additions at 31 Dec DEPRECIATION CHARGE at1 Jan 2,827 2,827 2,827 2,827
Charge for year at 31 Dec NET BOOK VALUE at 31 Dec 275 275 275 275 2,552 2,552 CURRENT ASSETS 7 Debtors prepaYntS accrued income 2,294 5,011 7,305 2,294 5,011 7,305 BANK General Mc High interest alc Hall AJC 7,891 54,951 26,279 89,121 7,891 54,951 26,279 89,121 17,930 21,696 82,014 121,640 8 CURRENT LIABILITIES pension payable accruals 58 58 1,505 1.563 1,505 1,563 9 ANALYSIS OF NET ASSETS BY FUND Fixed Assets Current Assets Current Liabilities Fund balance 2,552 7,305 1,563 8,294 2,552 7,305 1,563 8,294 121,640 121,640 10 FUND DETAILS The restricted funds Compri of the Prices fund and Circus Church Charity fund (hall, scout hut & 7a) and a gift to purchase church chairs
PAROCHIAL CHURCH COUNCIL OF ST JOHN'S, FAREHAM NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024 ACCOUNTING POLICIES The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006. The applicable accounting standards FRS102 and the Statement of Recommended Practice for Accounting and Reporting by Charities are applied. The accounts have been prepared under the historic cost convention. Incoming resources Collections are recognised when received by or on behalf of the PCC Planned giving receivable under Gift Aid is recognised only when received Income tax recoverable on Gift Aid donations is recognised when the incoming resources to which the recovery relates are received Legacies to the PCC are recognised when there is evidenceof entitlement, receipt is probable and the amount can be measured reliably Income from all fund raising is accounted for gross Expenditure Expenditure is recognised when it is incurred Parish Share is accounted for when it is paid Value added tax is included in the cost of items reported in the statement of financial activities STAFF COSTS 2024 £10,592 2023 £6,948 Wages and salaries Average number of empoyees During the year the PCC empoyed an administrator and a cleaner, both part time.
There were no employee benefits to key management personnel in the previous or current year5 ASSETS Consecrated and beneficed property of any kind is excluded from the accounts by section 10{2)(a) of the Charitie5-Act 2011 Moveable church furnishings held by the Vicar and Churchwarden5 on special trust for the PCC and which require a faculty for disposal are accounted for as heritage assets unless consecrated. These are capitalised at cost and depreciated over their useful economic life on a straight line basls Other than where insufficient cost information is available. All items are included in the Church's inventory. Tangible fixed assets for use by the PCC are capitalised if they can be used for more than one year, and cost circa £100 or more. They are valued at cost. Depreciation is calculated to write off the capitalized cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows: Fixtures & Fittings 5 years Computers 3 years b/fwd Purchased 2024 depreciation net Synology Disk Station Asus RT-AX57 dua; band wifi extendable router 2 x seagate iron wolf 4TB NAS hard drive 3.5" 5900RPM Replacement fridge Replacement freezer 4 x hand washers £318 £85 £71 £19 £247 £66 £198 £44 £154 £306 £306 £1,614 £30 £30 £81 £276 £276 £1,533 Current assets Amounts owing to the PCC at 31 December 2024 in respect of fees, rents or other income are shown as debtors less any necessary provision for amounts that may prove uncollectable.
Gift Aid tax return Jul-sep 24 Gift Aid tax return Oct-Dec 24 £1,203.07 £1,617.01 Cash held at the bank at 31 December 2024 is shown below 2024 £7,891 £26,279 £54,951 2023 £17,930 £82,014 £21,696 Current account Hall account High interest account Balance in Xero Plus outstanding payments (Marfs Meals) Plus outstanding payment {Christingle) Less Outstanding receipts (sumup) Bank statement balance £7,891 £898 £39 £490 £8,338 RESERVES POLICY It is the policy of the church to hold in reserve the equivalent of £20,000 to cover operational costs. This will provide cover for the following. 4 months for salary costs {£4,000) 4 months for general running costs (utilities £3,000) for the church. I month for general running costs (utilities £2.5001 for the church Hall. And the equivalent of 2 months, worth of Parish Share (£9,500). In addition, we the PCC will hold in reserve £1,000 to cover expected annual rises in the costs of some of the above It is also our policy to hold an amount for likely building works as a result of the quinquennial inspection and Hall access improvements £30,000. In view of the mission of the church we have allocated £30,000 in resep4es towards outreach and Mission based projects LIABILITIES 2024 £232 £886 2023 Accrue hall electricity Accrue hall gas
Accrue Scout hut electricity Accrue church electricity Other creditors (pension) Parish Share due £16 £371 £58 £5,698 FUNDS Unrestricted Funds These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project These accounts do not include the accounts of church groups that owe their main affiliation to another body or informal gatherings of church members. Restrirted Funds The monies raised from hiring the hall and renting 7a have been thought of as a restricted fund. The Church Pastoral Aid Trust own the church hall, 73 and surrounding land held in trust for St John's and the capital is invested by the Circus Church Charity whose charitable objects are to erect a church, a church hall and parsonage, to make improvements or alterations thereto. To sell or let any premises not required and apply the income to maintaining the buildings, maintaining the services and providing the stipend of the minister. At the PCC meeting of 11 November 2024 it was agreed that the funds listed as restricted from the hall and 7a be classified as unrestricted from l January 2025 as the PCC'S purpose is in line with Circus Church Charity as the work of St John's church in Fareham. The special projects fund was closed as all funds have been allocated and the donor agreed in writing that this was the case. The funding from Prices Charity Trust for the education of those under 25 and living in Fareham is an income fund that must be spent on restricted purposes. A donation was received to put toward the purchase of church chairs. Analysis of funds Balance b/fwd £52,687 £68.701 Income Outgoing Gains and Losses yr -£22,913 -£3.558 Transfers Balance c/fwd £94,915 U nrestricted Hall & 7a Prices Trust Sp. Projects £79,035 £47,815 £i,soo £240 £101,950 £51.373 £1,500 £492 £65,143 -£65,143 £252 -£252