Ast John's Fareham Loving, Growing. Overflowing Annual Report and Financial Statements of the Parochial Church Council for the Parish of St John's, Fareham For the year ended 31 December 2025 Registered Charity 1143777
Annual Report year end 31 December 2025 for St John'5 PCC Conterts Statutory Information The Parish and the Parochial Church Council. Membership of the PCC PCC Review Public Benefit & Events Health and Safety/Buildin8S Safe8uardin8 Policy Financial Review Reserve Policy Statement of Trustees, Responsibilities Independent Examinerfs Report io Statement of Financial Attivities li Balance Sheet 12 Statement of Cash Flows 13 Notes to the Flnancial Statements 14 Page 2
Annual Report year end 31 December 2025 forStJohn's PCC Statutory Infomiatlon Vicar The Rev Henry Kendal Correspondence Address Stjohns Parish Office IA Upper St Michael's Grove Fareham P014 IDN Parish offi Telephone Number (013291280762 Email office st ohnsfareham.or Charlty Registration Number 1143777 Main Bankers Lloyds Bank Plc. 43 West Street Fareham P016 OBE Independent Examiner Dizzy Ogden Insurer Ecclesiastical Insurance Office Plo Beaufort House Brunswick Road Gloucester GLI ILF Page 3
Annual Report year end 310eomber 2025 for St John's PCC PAROCHIAL CHURCH COUNCIL OF ST JOHN'S, FAREHAM The Parish of St John the Evangelist is situated in Upper St Michaels's Grove, Fareham. It is part of the Diocese of Portsmouth within the Church of England. 5t John's is an evangelical church with a strong focus on sharing the good news about Jesus. Our services and outlook aim to reflect this. We have a range of styles of servi$ from more formal ServIS to hi8hly interactive services with discussion groups, prayer group5, drama, and art. Our hope is that these services will help us to worshlp God in exciting and CatiVe ways, as well as more traditional ways, and explore what it means to be a Christian in today's world. We believe in Jesus, we believe what the Bible says and we believe that God's love Is for everyone who seeks it. Prayer is a ntral part of our church life. As a church, think that everyone is important. We aim to be accessible to all sorts of people and seek to be a community who care for. support, and serve each other. We believe that everyone should be given the opportunity to hear about the Kingdom of God. the good news of Jesus Chrlst. Children are very welcome and we have activities that they can participate in at each service. We are seeking a new children and famllles workertojoin us. Services continue to be led by a combination of lay and ordained, with regular worship team mÈetin8s to plan and review. Worship is supported by a number of gifted and able musicians. Our new strap line 'Loving, Growing, overflowin reflects the vision we feel God is callin8 US to and, along with a new visual colour scheme that has been adopted in our printed handouts and slldes. A re vamped website is underway and should be on line shortly Anna Chaplaincy: Pat Barrett has been accepted a5 an Anna Chaplain- a ministry she feels She has been called to. The Chaplaincy has been rolled out by the Portsmouth DI0Se to Visit the elderly and look after them. Many elderly people Sn care homes who were brought up in the church aren't able to talk openly about theirfaith so this is one of the main focuses of the Anna Chaplins. There is no cost to St. John's, however, the Chaplaincy is funded through different streams, one being donations from local churches. This will be considered by the Misslons team for next year. Avote to support Pat in her role as an Anna Chaplain was unanimous. Durin8 2025 our curate Lou Collins was priested and Jane Kendal was licenced as a curate. The average weekly church attendance on 2025 was 70 adults and 8 children. Membershlp of the PCC The PCC is a corporate body established by the Church of England, operating under the Parochial Church Council (Powers) Measure 1956 and registered with the charity number 1143777. St John's PCC has the responsibility of co-operatlng with the incumbent, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelical. social and ecumenical. It also has maintenance responsibilities for the Church buildin& the hall and 7a Upper St Mchael'5 Grove. Members of the congregation who are on the Church Electoral Role are ellgible to stand for electlon to the PCC. Elections to the PCC are conducted at the APCM in accordance with the Church Representation Rules. Each member stands for a term of three years and can be re-elected. Page 4
Annual Report year end 31 De¢ember 2025 for St John's PCC List of PCC elected members at the APCM on 8th May 2025 Name Date for re-electlon / retirement at APCM Geoff Collins 2028 Sue Lupton (treasurer) Ursulla Lewis (secretary) Elizabeth Webb 2028 2028 2027 Thomas Mccorkell 2027 Janet Tucker 2026 Sally Cranstone Jeanette Poulter 2026 2027 Karen Dlllon-shallard 2027 Lesley Cooper, deanery rep Charlie Stevenson 2027 2026 Rachel Hicks 2026 Jeremy Hicks 2028 Other members of the PCC during 2025 were present by vlrtue of their official role: Rev Henry Kendal Rev Lorraine Collins Incumbent Curate Rev Jane Kendal Curate Eleanor Coutts Church Warden lan Cranstone Church Warden June Haye Deanery Synod representative A Special thanks to Brian Powell and Vicky Duboc who stepped down from the PCC but continue to serve St John's in other ways Sub- Committees of the PCC and Teams The PCC, as a decision making body, operates through sub-committee's and teams. Reports from the meetings are given to PCC members for informatlon, comment and questions. In this way the PCC monitors and approves much of the work carried out on its behalf by the sub-committees and teams. Whilst the PCC has the power to overrule a committee, in practice it seldom does. Report5 from these group5 can be found in the annual booklet produced at each APCM Page 5
Annual Report year end 31 December 2025 for St John's PCC Joint standlng and Flnance commlttees The 5tandinE commlttee is the only committee required by law. It ha5 the power to transact the busines5 of the PCC between its meetings, subject to any directions given by the Council. Thls committee also oversaw the general financial affairs of the Church by monitoring income and expenditure and preparing an annual budget. Accountable to the PCC it also took responsibility for the stewardship of parish resources including parish properties (buildings and equipment). PCC Review The PCC held eight face to face meetings during 2025 plu5 a PCC day on 20 September. The APCM was held on Sunday 8 May. A summary of the main items discussed at PCC meetin8s durlng 2025 is given below. Excellence in welcome Growing In Spirit filled worship and mlnistry Developing the 10:30 servlce for families Introduttion of the i-Know datsbase Windlng up of Circus Charity fund Looked at developing and refurbishing church buildings Approve purchase of new chairs for church and hall rithe 7% of income, rounded up to £5,(X)O Tech updated Jane Kendall welcomed to PCC now that she is a curate Launch Energise program for children from Ottober Start regular prayer gatherings at St Peter & St Paul, Fareham Public Beneflt and Events Occasional offices: Details of services in the Parish that took place for the benefit of specific members of the publlc in 2025 are below.. 2025 Thanksgivings and baptisms Weddings Funerals Little Doves, specifically for families with pre school children. met weekly on Thursdays. Page 6
Annual Report year end 31 December 2025 forst John's PCC Each first Sunday. except in January and August, Messy Church took place with crafts and activities for children and families. In October on the evening of the 31st we held a Light Party to bring light on a dark evening. There was fun. games, food and craft. About xxx people came along On 14 December we held a nativity with animals. There was a donkey, sheep, goats and piglets supplied by Ems Farm. We welcomed xxx people Durin8 the year we hold a number of social events like afternoon teas, skittles, a Mexlcan games evening, ladies film nights, monthly breakfast get togethers etc. We welcome a number of regular and ad hoc groups and people who rent the hall Includin8 dance 8roup5, singin8 groups, Brendon Care and St Mary's Jacobite Syrian Orthodox Church. We host Community Money Advice (CMAI who are able to help anyone worrled about money ordebt to access free, confidential debt advice. Health and safety / Bulldings During 2024 extensive repairs and redecoration was carried out including a new ceiling in the church building and new li8hting. The electrics were overhauled, double glazing installed in the office, the rear window repaired to stop persistent leaks. the pulpit and pews removed and replaced by chairs and a prayer area, the Hub roof light refurbished and the rear door made into a unofficial fire door, Outside the tarmac was made into ramped access for the church rear door and the hall, the front entrance to the h311 was repaved with block paving which provides extra parking spaces and a much smarter space. Safe8uarding Policy Safeguarding means the attlons we take to promote a safer culture in our church. The Parish of Stjohn's regards the welfare of the child, young person and vulnerable adult as paramount at all times. It tskes precedence over all other considerations. St John's has partnered with the Portsmouth Di0Se Safeguarding Team to develop and operate Safeguarding Policy for both children and vulnerable adults. The Church is committed to ensurin8 that everyone working with children, young people, and vulnerable adults". has undergone a dlsclosure and barring serrfice check at enhanced level, is adequately trained and supervised, understands and follows the Church's Safeguarding Policy. As part of our commitment to children• young people and vulnerable adults the Church has appointed Karen Dillon-shallard as Parish Safeguarding Officer. Contact details are displayed on the church notice board, Page 7
Annual Report year end 31 December 2025 for St John 5 PCC The Parish of St John, Will ensure that all the necessary checks are made to promote the safe selection and recruitment of those who work with vulnerable groups, and provide the necessary supervision, support and training to them in order that they can undertake their roles effettively. Will adopt the guidelines of the Church of England and the Diocese. Commit our Church to become a safe haven where vittims of domestlc abuse can come for help. Review our policy annually. and as part of this, check that our parish safeguarding procedures are up-to4ate and relevant. Flnanclal review The General Fund had a deficlt of £57,961. This is due to the expenditure on building improvements such as stopping water ingress in the rear window, making a safety ramp to the door and replacin8 the church ceiling and lights that need to be recognised in the accounts in the year they incurred in. The hall continued to raise funds through hirlng out space. Income was also ralsed through renting out 7a. During 2025 the members of St John's raised sufficient funds to purchase 300 new chairs for the church and hall. The cost of the chairs is in the balance sheet to be depreciated over the next five years. The Circus Charity Fund held for St John's by CPAS was closed and the funds transferred in order to start on the repairs and maintenance required. A new boiler will also be needed in the near future. The PCC would like to thank the 8eneroslty of the Parlsh and community who have made donations during the year. Reserves Pollcy 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 costs1£4.000) 4 months for general running costs (utilities- £3,(X)O) for the church. I month for general running costs (utilities- £2,51XI) forthe church Hall. And the equlvalent of 2 months. worth of Parish Share1£9.SlXI). In addition, we the PCC will hold in reserve £l,O(M) to cover expected annual rises in the costs of some of the above Statement of Trustees Responsibilities The trustees are responsible for preparing the Annual Report and Financial Statements in accordance wlth the applicable law and United Kingdom Generally Accepted Accounting Practlce. Page 8
Annual Report year end 31 December 2025 for St John's PCC Charity law requires the trustees to prepare finance statements for each financial year that give a true and fair view of the state of the affairs of the charity and of the incomlng resources and application of resources of the charity for that period. In preparin8 these financial statements, the trustees are required to.. Select suitable accounting pollcies and then apply them consistently Observe the methods and principles of the Charity SORP Make judgements and estimates on the ongoing concern basis unless it 15 inappropriate to presume that the charity will continue in business The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements Comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitie5. Signed on behalf of the PCC By Rev Henry Kendal, Chair Date kg" MfjrtfL &026 Page 9
Report to the Tfu$teeslMembers of: Sl John the Evangelist PCC On the accounts forthe year ended: 31 December 2025 Set out on pag¢s: 11 to 20 Respactiva responslbilltles of trustees and examlner: As ihe church trustees, you are responsible for the preparation of the accounts. The trustee8 consider that an audit is not required for this year under section 145 ol the Charities Act 2011 (the Act) and that an independent examination is needed. Basls of Indopendent examiner's statement: The examination follows the Church Accounting Regulations 21)06 and Charity Commisslon Directions under section 14515)Ib) of the Aet. Indepandent 8x8mlner's Statemert: During the examination. no issues arose suggesting that the requirement to keep accounting records under section 130 of the Act and prepare accounts accordingto those records has not been met. Also. no matters were found that need highlighting for 8 Pfoper understanding of the 8ccounts. (Delete rfnotapplicable) I havelhave nol come across 8nyother matters in connection with the examination to which attention should be dr8wn in this report in order to enab16 8 proper understanding of the accounis to be Teached. Signed: Name: ELI2A6eTH OGOeWJ Dale: 02.04 202É Address: 10 CHk17SwtrN Cu)s£, QAoeqAM, Pois s
Annual Report year end 31 December 2025 for St John's PCC PAROCHIAL CHURCH COUNCIL OF ST JOHN THE EVANGELIST, FAREHAM STATEMEI¥T OF FINANCIAL ACTivm For the yeAr ended 31 Dettmber 2025 Uorestrieted Restricted De$ignated , TOTAL FUNDS 2025 2024 INCOhltNG RESOURCES Voluntary Viti 97,731 98,731 70.692 'Non voluntarygiving 59,702 750 60.452 60.800 TOTAL INCOMING RESOURCES 157A33 750 159,183 131A9(1 RESOURCES EENDED Expenditure relatit)g to buildtn 114.764 114.764 66.970 tknnations 5.799 5.799 3.937 tea¢h and Social 4.191 1,688 SeThryces and pastoral Ce wsts 63204 63.204 69,610 operationat ¢osts 3J75 3.575 2,818 Youth wo 1,327 750 2.077 1,974 Staff ¢S 18,310 18.310 'TOTAL RESOURCES EXPENDED 211.170 750 211J20 155A41 NET INComG l (oufGOING) RESOURCES BEFO OTHER REc(NIZED GAINS AND LOSSES -53,737 1.000 -52.737 -23.951 Transfer of fimds GAINS AIYD LO&SES ON tYVESTMENT ASSETS tkpreciation on a&8¢ts 5241 5.241 275 NET MOVEMENT IN FUNDS -58,978 1,000 -57,978 -24,226 BALANCES BIFWD AT I JANUARY 97,414 121.640 BALANCES CIFWD AT 31 DECEMBER 8978 I,ooo 39A36 97A14 Page 11
Annual Report year end 31 December 2025 for St John's PCC Balance Sheet St John the Evangelist PCC As at 31 December 2025 Account 31 De¢ 2026 31 Doc 2024 Fixed Assets Tanglbl• A•s•ts Computor Equlpment F¢xtur88 and Fitting L68s Accwnulated Deprecia1 on Computer Equipmènt Less Accumulated D4)1•aknn on Fixtur68 & Fittlngs TOW TIbl As•¢ts 2.104.83 601.3 27,044.40 2.226.00 IT92.72) 1133.52} (4.723.501 23.833.01 23.633.01 (141.S¥J) 2.551.97 1.07 Totsl Fix•d Ass9ts Current Assets Cuh at bank and In hand BB Inst General account Hall A¢count Total Cash at bank )d lft hand acerued itKome Ppayrnents 101.275.08 54.950.76 7.979.91 7.890.79 12,999.51 26.278.87 122.254.80 89,120.42 1984.191 2,110.73 2.388.03 2,293.73 123.658.34 93,5X88 Total Curr•ntAsq•ts Creditors: amounts fallin due withln one Accounts Pay8bl¢ Accruals NIC Payabjtr PAYE Payable Pen8ions Pay8ble 15.24 2.478.49 31. 821.20 46.17 1.504.65 Total Cr•dltors: talllno du•wllhln on• yoar S8.24 3,392.66 1.082.89 N•t Curr•nt A•8•ts LlablUII 120.265.68 91.961.99 Total As8•ts leu Currnnt Uabilttres 143.898.89 ¥513.96 Crgdltor¥: amounts fallin due aftar moro than one Cash fo)nlr8 Tolal CTrdStors: amounts I119 du• aft•r mor• than one year 0.00 12.9CQ.18) o.1)0 {2.WO.181 143.898.89 97.414.14 Ca ital and Reserves CPAS fund8 introduced Currènt Year Eemlng8 R•t4in8d 104.461.03 (57,976.481 124,225.671 97.414.14 121,639.81 143.898.69 97.41414 Total C•pit&l and R•r¥• Page 12
Annual Report year end 31 December 2025 tor 5t John's PCC Statement of Cash Flows St John the Evangelist pcc For the year ended 31 December 2025 Account 2025. 2024 eratln Activitles Receipts from customers Payments to suppliers and wnploye8S Net Cash Flows from Oporatlng Actlvltles IS8,)0.]9 131,490.72 (216.861.431 (155,716.391 (FI,961.2A) (24,22&67) Investin -ACtIVItIeS Proceeds from salo of prw8rty, plant and equipment Payment for property, plant and equipment Other cash itoms from investing actrfflties Net Cash Flows from Invesling Actlvltl89 5.240.80 (26,321.84) 3,CA)0.62 (14080.42) 275.42 12.827.39) (4,404.46) (6.95&43) Financin Actlvitles Other cash stoms frc¥n finanang actiwtres N•t Cash Flows from Flnanclng Activltles 109,175.74 109.176.74 (1,337.291 (1.337.29 Net Cash Flows 519.39 Cash and Cash E uSvalents Cash and cash equivalents at b&ainning of perb Net change in cash for peric Cash and Cash 8qUiV8lents at end of porits 89.120.42 33,134.08 122.254. 121.639.81 132,519.39) 89,120.42 Page 13
Annual ReFX)rt year end 31 December 2025 for St John's PCC NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 ACCOUNTING POLICIES The financial statements have been prepared under the Charitles Art 2011 in accordance with all applicable accounting standards as modified by the Church Accounting Regulations 2006 and the Statement of Recommended Practice for Accountlng and Reporting SORP FRS 102 second edition (effective Isl January 2019) issued by the Charity Commissioners for England and Wales. Accountlng convention The financial statements have been prepared on an accruals basis under the historical cost convention as modified for the revaluation of property and investments assets. The financial statements include all transattFons, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body. nor those that are informal gatherings of church members. Recognition of Income Income from donations, Gift Aid claims, divldends and hall hiring are recognised In the year that they relate to. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Pledged glving, loose plate collection5 and interest are recognised when reteived. All incoming resource5 are ac¢ounted for gross and are shown separately from any direct expenditure incurred. Recognltlon of expendlture Expenses are recognised in the year that they relate to. The cost of raising funds. charitable artivities and other costs are detsiled in the notes to the accounts. Each year the PCC aims to make donations based on a percentage of income received, further details are given on page 17 of the notes to the accounts. VAT on expenditure is irre¢overable and as such all expenditure within the ftnancial statements are shown at the gross amount. Recognltion of liabilities Liabilities are recognlsed on the accruals basis in accordance with normal accounting principles, modlfied where necessary in accordance with the guidance given in the SORP. Fund Structure General funds represent the funds of the PCC that are not Subject to any restrictions regarding their use and are available to be used for PCC ordinary purposes. These accounts do not include the accounts of church groups that owe their main affiliatlon to another body or informal gatherin8s of church members. Page 14
Annual Report year end 31 December 2025 for St John's PCC Restrlcted funds can only be used for the purpose specified. Any balance remaining unspent at the end of each year is carried forward to be used in future years. Restricted funds represent income from specific activities which are only to be spent in accordance with the stipulations set out at the time of the donation. The Church Pastoral Aid Trust own the church hall, 7a and surrounding land held in trust for Stjohn's. The capital was invested by the Clrcus Church Charity whose charitable objetts are to erect a church, 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. In 2025 the cash held was drawn down in order to fund the necessary repairs to the church. The funding from Prices Charity Trust for the education of those under 25 and Ilving in Fareham is an Income fund that must be spent on restricted purposes. Deslgnated funds are those initially received a5 Unstrirted funds but are designated by the PCC for specific purposes. Analysls of Income from voluntary giving 2025 2024 Parish Givin8 Scheme Standing orders Open plate Donations Donation chairs Gift Aid Free Will envelopes Total 48,954 9,643 1,729 7,864 12.792 17,748 37,244 7,993 5,171 4,550 2,500 13,244 546 70,692 98.731 Social events income was also put to the chair fund as well as the gift aid received from tax efficient donations. Only specific chalr donations are Included here. 'Donation otherf was for Stop Domestic Abuse, our Christmas charity There were no free will envelope givers in 2025 as the donors swltched to other methods of givin8 Analysis of Income from non voluntary giving sources 2025 Social events Fee income Grant from Prices Trust 7a rental Hall & Church bookings Coffee / tea Guide hut Bank interest 2024 5.387 1,780 750 13,705 37,1 1,091 60 536 4,292 1,796 1500 13,030 35,288 1,175 60 276 Page 15
Annual Report year end 31 December 2025 for St John's PCC CPAS interest Total 2,837 60,452 Prices Grant is received in December. so although £3,000 was received in December 2025, £2,750 was put into 2026. There was also a receipt of £500 in January 2025. There will be no more CPAS interest as the funds have been drawn down in 2025 Analysis of expendlture relatin8 to bulldlngs 2025 Church insurance Hall insurance 7a insuran 7a costs Church utilities Hall utilities Scout hut elertricitv Cleaning Hall bins Repairs & maintenance Total 2024 1,799 2.345 818 9,934 6.712 11,689 126 2,075 1,347 77,919 114.764 1,750 581 244 2,863 6,459 13,944 175 10,399 1,207 29.350 66,972 Analysls of grants and donatlons payable by PCC Each year the PCC aims to make donations to other charities at an amount a8reed by the PCC each year. In 2025 the decision was made to support fifteen charities through our parish giving plus givin8 to the Children's Society from the Christingle service . The mission5 committee meet to decide which charities the PCC will support. In addition all of our giving over the Chri5tma5 perlod was donated to Stop Domestic Abuse. 2025 2024 Mary's Meals Hope into Action Rowans Hospice Act$ 435 Tearfund Friends of the Homeless CMA Connect Just Earth UCB Christian Aid Leprosy Mission Operation Mobillsation Two Saints 1148 250 250 400 4LX) 400 400 100 400 41JO 100 400 400 400 400 250 125 250 125 250 250 250 Page 16
Annual Report year end 31 December 2025 for Stjohn's PCC Stop Domestic Abuse Children's Societ Open Doors A Rocha UK Total 1,183 15 250 39 250 250 3.937 5.799 Analysis of outreach and soc5al costs 2025 2024 Outreach Social event costs Total 3,133 1,058 4.191 474 1,214 1.688 Analysls d Servi5 and pastoral care costs 2025 2024 Parish share PDBF fees Vicar and curate expenses Reader expenses Pastoral & Sundays Subscription5 Total 55,748 158 3,339 460 1.894 1,606 63,204 61,446 660 3,289 708 2,002 1,505 69,610 Parish share In 2024 included carching up on a 2023 shortfall. It's worth noting that our allocated Parish Share for 2026 has decreased to £52.960 Analysis of operational costs 2025 2024 Office administration Telephone & internet Bank & Sum-up fees Le al & professional Software & consumables Total 1,244 649 728 343 613 3,577 1,232 525 462 599 2,818 Analysis of youth work 2025 2024 Messy church & chlldren Prices grant expenditure Total 1.327 750 2,077 474 1,500 1,974 Page 17
Annual Report year end 310ecember 2025 for St John's PCC Staff costs 2025 2024 Gross salaries Employers Nl Employers pension Totsl 18,120 8,390 190 18.310 During the yearthe PCC empoyed a church admini5tratorand a cleaner, both part time. Pension contributions were operated through NE5r. The is nil Employers National Insurance as we are able to clalm Employers Allowance No members of the PCC received a nUMeratiOn either in the current year or the previous year. Veriou5 members of the PCC were reimbursed for sundry items that they purchased on behalf of the Parish. no un receipted expenditure was paid to PCC members. Flxed assets Consecrated and beneficed property of any klnd is excluded from the accounts by section 10{2)(al of the Charities Act 2011 Moveable church furnishings held by the Vicar and Churchwardens 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 basis other than where insufficient cost informatlon 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 & FittFngs 5 years Computer5 3 years For financial reportlng purposes, Parochial Church Councils IPCCS) are often advised to wrfte off all expenditure (both maintenance and improvements) on consecrated buildings to thelr Ststement of Financlal Activitles (SOFA) in the year it Is incurred, rather than capitalislng or depreclating it in their accounts. Page 18
Annual Report year end 31 December 2025 for St John's PCC Flxtures and Computer Fittings equipment Totsl Asset cost AtlJan25 additions disposals At 31 Dec 25 2,226 24,818 601 2,827 26,321 1,503 27,044 2,104 29,148 Accumulated depreclation AtlJan25 Charge for year At 31 Dec 25 142 4,582 4724 133 659 792 275 5,240 5515 Net l)ook value AtlJan25 2,084 2,552 At 31 Dec 25 22,320 1,312 23,633 During 2025 there was the addition of the church and hall chairs which are included in fixtures and fittings. In computer equipment IS the addition of new microphone equlpment. Debtors Amounts owing to the PCC at 31 December 2025 In respect of fees, rents or other income are shown as debtors less any necessary provision for amounts that may prove uncollectable. 2025 2024 Accrued income prepayment5 Total 2,111 2,294 4,405 2,388 Prepayments are: 7a contents insurance £115 7a building ins £424 Hall insurance £1,808 Vicarage water £41 Accrued income is £2,750 Prices money reiVed 2025 for 2026 Iso a negatlve amount) Cash received in December 2025 but banked in January 2026 £552 Glft aid expected reference Ortober to December 2025 £1,214 Page 19
Annual Report year end 31 December 2025 for St John's PCC Cash held at the bank and In hand 2025 2024 Current account Hall account Deposit account Totsl 7.980 13,000 101,275 122.255 7,891 26,279 54,951 89.121 Creditors 2025 2024 Accounts payable Accrue hall electricity Accrue hall gas Accrue Scout hut electricity Accrue church electricity Children's Society Stop Domestic Abuse Expenses Nov Dec paid January 2026 Other creditors (pension} Tax, Nl (quarter due 22 Jan 261 Total 15 231 777 232 886 16 371 230 15 546 679 46 853 3.392 58 1.563 Tax, Nl and pension are all on direct debit. HMRC take the tax and Nl quarterly Capltal and Reserves 2025 2024 CPAS funds introduced Current year earnings Retained earnings Total 104.461 -57,976 97,414 143,899 -24.256 121,640 97,414 Analysis of funds Balance b/fwd 97,414 Income Outgoing Gains and L055es yr -53.720 Transfers & depreciation -5,241 Balance c/fwd 38.452 General Prices Trust Designated fund 157,150 750 1,000 210,869 750 1.000 Page 20