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 ServI￿S 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 C￿atiVe 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 DI0￿Se 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 Di0￿Se 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 E￿ENDED
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 C￿e 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 INCom￿G 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 T￿Ibl* 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
P￿payrnents
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 I￿11￿9 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 Un￿strirted 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 Servi￿5 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 re￿iVed 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