Portishead
## **Portishead Church of England**
Charity Registration No. 1145151
## **Trustees’ Report and Financial Statements**
of
## **The Parochial Church Council of the Ecclesiastical**
## **Parish of Portishead**
Year Ended
## **31 December 2025**
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Report of the Trustees Year ending 31 December 2025**
## **INDEX**
|**Sec�on**|**Page**|
|---|---|
|Report of the Trustees|1 - 8|
|Independent Examiner’s Report|9|
|Statement of Financial Ac�vi�es|10|
|Balance Sheet|11|
|Notes to the Financial Statements|12 - 23|
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Report of the Trustees Year ending 31 December 2025**
## **Administrative Information**
St Peter’s Church is situated between Church Road North and Church Road South, Portishead, and St Nicholas’ Church is situated on Nore Road, Portishead. The correspondence address is The Church Office, St Barnabas Centre, West Hill, Portishead, Bristol, BS20 6LN.
We are part of Bath and Wells Diocese and sit within the Deanery of Portishead (Portishead, Nailsea, Clevedon, Long Ashton, Backwell, Yatton and the surrounding villages).
## **Aim and Purposes**
Our aims and purposes reflect those set by the Church of England.
_‘The primary aim of all PCCs is promotion of the gospel of our Lord Jesus Christ according to the doctrine and practices of the Church of England.’_
## Our Vision Statement
## **‘Growing and Going in God’s Love’**
Page 1 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Report of the Trustees Year ending 31 December 2025**
## **Vision, Values and Strategic Direction**
The parish continues to live into a shared vision shaped around worship, discipleship, mission, and care for creation. A growing emphasis has been placed on what is often described as a “mixed ecology” of church, recognising that faith is nurtured not only through traditional Sunday worship but also through gatherings, community projects, schools work, and informal spaces.
Particularly significant has been our intentional focus on children, young people, and families. As one report challenged the PCC:
“The voices of children, young people and families need to be at the centre of delivery and our decision making rather than them being relatively passive recipients.”
This emphasis has increasingly shaped worship planning, outreach, and decision making processes.
## **Objectives and Activities**
Portishead Church of England is, by choice, a diverse and inclusive church. We are busy, with many people involving themselves in a range of different congregations, activities and acts of mission and service.
## Our vision statement is ‘ _**Growing and Going in God’s Love’**_
We are a Christ-centred community. We live this through our generosity, compassion, courage and joy.
Over the course of 2024 we had the following priorities:
- Growing Deeper
- Growing a Culture of Mission
- Growing Younger
- Growing our Care for One Another
- Improving our Finance and Buildings
- Developing Leadership
Expanded details of these priorities are incorporated in the Parish Development Plan.
The PCC members confirm that they have considered the Charity Commission’s guidance on public benefit in carrying out the works of the charity.
Page 2 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Report of the Trustees Year ending 31 December 2025**
## **Achievements and Performance**
This Annual Report is offered to the Annual Parochial Church Meeting as a reflection on the life, worship, mission, and governance of Portishead Church of England over the past year. It has been a period marked by both deep joy and significant challenge. Throughout, we have sought to remain attentive to God’s presence among us, nurturing faith, serving the community entrusted to us, and stewarding faithfully the people and resources of the parish.
As a clergy team we are deeply grateful for the commitment, generosity, and prayerful support of the whole church community. We have been reminded repeatedly that ministry is never the work of individuals alone, but of the whole people of God.
One of the defining themes of the year has been the importance of prayer. As one report noted, “God does seem to have been reminding us that prayer needs to be at the heart of all that we do.” This conviction continues to shape our priorities as we look to the future.
## **Our Parish at a Glance**
Portishead Church of England serves the town of Portishead through the two worshipping centres of St Peter’s Church and St Nicholas’ Church. Together we seek to be a welcoming, outward looking parish, committed to worship that is faithful and accessible, to caring for one another and our wider community, and to nurturing faith across all generations.
Our ministry takes place in a context of growth and change. Portishead’s recent growth continues to bring opportunities and challenges as we seek to engage with new residents while remaining rooted in long established communities. The year has seen sustained engagement with children, families, schools, care homes, and those facing hardship, alongside the ongoing responsibilities of meeting our financial commitments, maintaining historic buildings and supporting parish governance.
## **Summary of Activities**
## **Worship and Spiritual Life**
2Worship across the parish remains varied and vibrant, reflecting different spiritual needs and expressions. Regular services at both churches are complemented by Café Church, Messy Church, “9.45 Special”, and intentionally intergenerational services.
Christmas continues to be a major point of engagement with the wider community. The year saw strong attendance at Star Trail, Christingle, Carol Services, Crib Services, and community based worship opportunities. Reflecting on the season, the PCC noted:
“Lots of people want what we have to offer… we see faces we don’t normally see.”
A particular highlight was the Campfire Christingle, described as “a joyful picture of the community being formed among families both within the church and at its fuzzy edge.”
Alongside celebration, the parish has sought to deepen prayer. The Prayer Course, house group engagement, and shared rhythms of morning and evening prayer have all contributed to a renewed sense that prayer is foundational to our common life.
Page 3 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Report of the Trustees Year ending 31 December 2025**
## **Growing Faith: Children, Young People, Families, and Schools**
A central development this year has been the strengthening of links between church, households, and schools. Ministry has focused on enabling children and young people not only to participate but to exercise leadership in worship and faith exploration.
Children from St Peter’s School have helped to plan and lead worship, with one service involving twelve pupils who shaped prayers, readings, and music. It was noted that “they all brought their parents to the service,” providing valuable opportunities for connection with households.
The parish’s commitment to Growing Faith has been affirmed through becoming a Growing Faith Learning Hub, supported by a national grant. This initiative enables the parish to act as a community of practice, experimenting, learning, and sharing insights with other churches and schools.
Messy Church (The Gathering), Refresh, LLaDs, Tots, and Holiday activities continue to form significant points of contact. Many families now describe these spaces as “our church” even when Sunday attendance is irregular, highlighting the importance of nurturing faith at the edges as well as at the centre.
## **Pastoral Care And Community Support**
Pastoral care remains a vital ministry within the parish. Home communions, care home services, informal pastoral conversations, and the work of the Pastoral Team have provided support to those who are isolated, unwell, or grieving.
The Bereavement Support Group continues to offer space for remembrance and conversation, while acknowledging that its format and future need ongoing review. The ministry of presence — described simply as “loitering… having either intense pastoral conversations or just chats with those who pass by” — has been especially valued.
The parish has also responded to increasing hardship within the community. The rising cost of living has led to significantly higher demand for foodbank support, with clergy and volunteers supporting families facing crisis, particularly during colder months.
## **Mission and Outreach**
Mission is woven through the life of the parish rather than confined to specific activities. Initiatives such as Setting Sail, designed for those exploring faith, provide structured opportunities for questioning and conversation. Although group sizes have been small, feedback suggests these spaces are deeply valued.
Community events, including North Weston Carols, the Summer Show presence, and the Charity Abseil, have strengthened relationships and raised the church’s profile within the town. The Abseil raised over £11,000 for mission partners, described as “a huge success” and a reminder that generosity can flow outward as well as inward.
## **Eco Church and Care for Creation**
Care for creation is an integral outworking of faith within the parish. Both churches have achieved Bronze Eco Church Awards and Fairtrade Place of Worship status. Practical steps include composting, wildlife friendly grounds management, wildflower planting, and plans for swift boxes.
Prayer and environmental awareness have been integrated into school engagement, with children encouraged to reflect on the land and environment around them. The Willow Gardens project has become a gentle, accessible space offering wellbeing, community, and connection with creation.
Page 4 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Report of the Trustees Year ending 31 December 2025**
## **Safeguarding**
Safeguarding remains a fundamental priority. The parish continues to work in line with national and diocesan policies, supported by dedicated Parish Safeguarding Officers. Regular reviews, training, and surveys have been undertaken, with an emphasis on creating a culture where safeguarding is understood as integral to discipleship and care.
Amid wider challenges within the national church, the parish has continued to pray for survivors of abuse and for the church’s witness to be marked by humility, accountability, and justice.
## **Buildings and Facilities**
Maintaining two historic church buildings continues to be a significant responsibility. During the year the PCC has addressed immediate repairs, quinquennial works, health and safety issues, and longer-term concerns, particularly structural issues at St Peter’s Church, where some ominous cracks appeared in the Summer – which will be of significance into the future.
These challenges have prompted reflection on how buildings are used and how they might serve the mission of the parish more effectively in the future. As one reflection noted, “we hope that this will create an opportunity to reflect on how we might use the building in the future.”
## **Financial Review**
The parish continues to operate in a context where regular expenditure exceeds income. While generous giving in time, talent, and finance is deeply appreciated, the PCC recognises the pressures faced by many households.
The introduction of Parish Giving aims to support sustainable and inflation-linked giving. However, recent giving appeals have had a more limited impact than hoped, prompting renewed discussion about generosity, stewardship, and priorities.
Legacies and grants have provided vital support, particularly in enabling the continuation of community-focused ministry. The PCC remains committed to transparency, prudence, and prayerfulness in financial decision-making.
## **Reserves Policy**
The PCC has sought to build up free reserves to a level, both to support the operations of the church during any temporary reduction in income and also to enable a controlled rundown of activities, if it is no longer feasible to continue its operations. The Trustees have mandated holding free reserves at a level equal to 4 months’ staffing liabilities, 1 month’s Parish Share and 3 months’ running costs. This is of the order of £32,000 to £34,000 based on FY25 outturn. Free reserves are very substantially above this figure at which are £130,000 as at the year end, excluding the designated funds set aside to meet essential future spending. The Trustees have a reserve policy which safeguards funds above this minimum level which continues to be met and will look next year to consider a policy ensuring free reserves are not depleted unsustainably quickly in future.
Page 5 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Report of the Trustees Year ending 31 December 2025**
## **Risk Management**
The parish has developed a risk management framework to guide its activities. This is reviewed each year, and updated where changes are deemed appropriate.
## **Looking Ahead**
As we look to the year ahead, several priorities shape our common life:
- Deepening prayer as the foundation of everything we do
- Clarifying pathways to faith and discipleship
- Sustaining and developing ministry with children, young people, and families
- Responding faithfully to financial and buildings challenges
- Continuing to serve the town of Portishead with generosity and hope
The year has reminded us that while the challenges are real, so too is the evidence of God at work among us. As one reflection put it, “while these tensions may sometimes feel uncomfortable, they are precisely the kind of challenges that will shape us into the church God is calling us to be.”
## **Thanks and Acknowledgements**
The PCC and clergy team gratefully acknowledge all who contribute to the life of the parish: volunteers, wardens, PCC members, staff, musicians, children and youth leaders, pastoral visitors, safeguarding officers, administrators, and all who give so generously of themselves.
Above all, we give thanks to God for faithfulness through another year, trusting His guidance as we continue the journey together.
## **Governance and Leadership**
The PCC is a corporate body established by the Church of England. The appointment of PCC members is governed by and set out in the Church Representation Rules (Church House Publishing, revised 2020).
The Parochial Church Council has met regularly, supported by action groups covering safeguarding, finance, buildings, worship and welcome, mission, and pastoral life. The PCC has worked to balance day to day operational decisions with longer term strategic reflection, including the future configuration of action groups to ensure clarity and effectiveness.
Leadership transitions during the year included the stepping down of a long serving Churchwarden and the appointment of new wardens, together with changes in the Treasurer role. The PCC expresses gratitude to all who have served faithfully during times of change.
Trustees are either appointed ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. All Trustees are given the Charity Commission publication CC3 'The Essential Trustee - What You Need to Know' for awareness of their legal responsibilities. The Diocese provides essential training and all new PCC members are obliged to attend.
Page 6 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Report of the Trustees Year ending 31 December 2025**
## **PCC Members, Deanery Synod and Office Holders from 1[st] January 2025 until the date this report.**
Revd Rob Eastwood Dewing Revd Tonya Nixon Revd Mark Fuller Revd Lindsay Smith
Team Rector Team Pastor Team Pilgrim Assistant Curate Church Wardens
Church Wardens Paul Jeffery _Until 8 May 2025_ Kathryn Phillips John Knightbridge _From 8 May 2025_ Deputy Wardens Olwyn Kiero Watson Jennie McDuff Diane Yeoman Assistant Wardens Chris Harries # Sue Giles # _Elected 8 May 2025_ Secretary Gill Colston # Elected Members Kathryn Benjamin Amy Broyd Chiamaka Chidomere _Elected 8 May 2025_ Rosey Dimond Graham Fiddler Beth Hobbs Tricia Margerison _Elected 8 May 2025_ Funso Ojo Linda Taylor Representatives on Deanery Synod Mary Duncan Sylvia Knightbridge Gill Ogden Sarah Stevens Treasurer Adrian Cocker _Until 8 May 2025_ Claire Aston # _From 8 May 2025_ URC Representative (i _nvited_ ) Rosie Weekes Safeguarding Officers Sarah Stevens Linda Taylor
_Until 8 May 2025 Re-elected 8 May 2025 From 8 May 2025 Re-elected 8 May 2025 Re-elected 8 May 2025 Re-elected 8 May 2025 Re-elected 8 May 2025 Elected 8 May 2025_
_Re-elected 8 May 2025 Elected 8 May 2025_
_Elected 8 May 2025_
_Reader Representative_
# - Parish office holders but not PCC members/trustees
Page 7 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Report of the Trustees Year ending 31 December 2025**
## **Reference and Administrative details**
## **Registered Charity number**
1145151
## **Principal address**
The Church Office, St Barnabas Centre, West Hill, Portishead, Bristol, BS20 6LN
## **Independent Examiner**
Matthew Bracher BSc FCA ICAEW
Chartered Accountants 2[nd] Floor, South One Castle Park, Tower Hill Bristol BS2 0JA
Approved by order of the board of trustees on 26[th] March 2026 and signed on its behalf by:
....................................................................
Revd R Eastwood Dewing Team Rector
Page 8 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Report of the Trustees Year ending 31 December 2025**
## **Independent Examiner's Report**
I report to the charity trustees on my examination of the accounts of The Parochial Church Council of the Ecclesiastical Parish of Portishead (the Charity) for the year ended 31 December 2025.
## **Independent examiner's statement**
Since the Charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I confirm that I am qualified to undertake the examination because I am a registered member of ICAEW, one of the approved listed bodies.
to believe that in any material respect:
the Act; or
2. the accounts do not accord with those records; or
reached.
……………………………………………………
Gravita Chartered Accountants 2[nd] Floor, South 1 Castle Street Tower Hill Bristol BS2 0JA
Date: ………………………………………….16 April 2026
Page 9 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Financial Statements**
Year ending 31 December 2025
|**INCOME & ENDOWMENTS**
Voluntary income
Fundraising activities
Property and investments
Church activities
Other incoming funds
**TOTAL INCOME**
**EXPENDITURE**
Church activities
Raising funds
**TOTAL EXPENDITURE**
**NET INCOME**
Transfers between funds
**NET MOVEMENT IN FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**STATEMENT of**
**FINANCIAL ACTIVITIES**|2a
2b
2c
2d
2e
3a
3b
**Note**|**Unrestricted**
**£**
258,204
1,915
14,273
22,235
-
296,627
273,500
0
273,500
**23,127**
-
**23,127**
185,432
**208,559**|**Restricted**
**£**
1,150
16,630
-
-
-
17,780
598
16,630
17,228
**552**
-
**552**
27,886
**28,438**|**Total 2025**
**£**
259,354
18,545
14,273
22,235
-
314,407
274,098
16,630
290,728
**23,679**
-
**23,679**
213,318
**236,997**|Total 2024
£
226,278
4,481
12,996
26,983
12,412
283,150
281,432
337
281,769
1,381
-
1,381
211,937
213,318|
|---|---|---|---|---|---|
Page 10 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
Year ending 31 December 2025
## **Financial Statements**
|**2025**
2024
**£**
£
**Note**
**BALANCE SHEET**
**at 31 December 2025**
SEsi—2024
**£**
£
**Note**
**BALANCE SHEET**
**at 31 December 2025**
SEsi—2024
**£**
£
**Note**
**BALANCE SHEET**
**at 31 December 2025**
SEsi—3,053|
|||**2,273**
3,053|
|**CURRENT ASSETS**|||
|Debtors and prepayments|4b/c|7,076
6,689|
|Short term deposits||215,000
190,000|
|Bank balances|4d|19,011
16,800|
|Un-deposited sums||3,884
1,635|
|**CURRENT LIABILITIES**||**244,971**
215,124|
|Creditors and accruals - sums falling due within one year
4e/f||(10,247)
(4,859)|
|**TOTAL NET ASSETS**||**236,997**
213,318|
|**PARISH FUNDS**|||
|**Unrestricted Funds**|5a||
|General||132,079
111,131|
|**Designated Funds**|||
|Operational Reserve||32,500
32,500|
|Charitable Giving||0
-|
|Building Reserves||22,638
23,300|
|Repairs||18,938
16,097|
|Communications||2,404
2,404|
|**Restricted Funds**|5b|**208,559**
185,432|
|Gordano Chaplain||2,655
2,655|
|Children and Family Worker||13,233
13,233|
|Church Fabric||3,860
2,710|
|St Peter's Bells||0
-|
|Counselling Scheme||3,474
3,474|
|Play With God||1,441
1,819|
|St Peters Legacy||3,107
3,107|
|Lee Abbey Bursary||280
500|
|Phelps Sunday School Trust||388
388|
|||**28,438**
27,886|
|**FUNDS TOTAL**||**236,997**
213,318|
These financial statements have been approved by the Board of Trustees on 26th March 2026 and authorised for issue, having been signed on its behalf by:
Revd R Eastwood Dewing Team Rector
Page 11 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2024
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ACCOUNTING POLICIES
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## **Basis of preparing the financial statements**
These have been prepared, under the historical cost convention, in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102 - effective 1 January 2019), The Financial Reporting Standard applicable in the UK and Republic of Ireland ( _FRS 102)_ and the Charities Act 2011.
The charity meets the definition of a public benefit entity under FRS 102.
Figures are denominated sterling and rounded to the nearest £.
## **Judgements and key sources of estimation uncertainty**
No subjectivity ( _apart from those involving estimates_ ) has been necessary in the process of applying these accounting policies.
## **Going concern**
There are no material uncertainties about the charity's ability to continue as a going concern, which the trustees consider appropriate given the current level of unrestricted reserves.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Income**
Fees and other forms of income are recognised in the Statement of Financial Activities once the charity is entitled to these monies, or it is probable that income will be received, and that the expected amounts can be measured reliably.
- Collections and planned giving under gift aid are recognised when received.
- Income tax recoverable on gift aid donations is recognised when the related income is recognised.
- Grants and legacies are accounted for as soon as the PCC is notified of its legal entitlement and the amount due.
- Fees from letting of church premises are recognised when rental sums are due.
- Other income is recognised on a receipts basis.
- The value of services provided by volunteers aren't included.
## **Grants**
These are recognised in the year in which they are receivable, and when all conditions have been met. And, if conditions are not yet satisfied, the grant is treated as a liability until these have been ( _substantially_ ) met.
Page 12 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2024
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1
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ACCOUNTING POLICIES
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## **Expenditure**
Spending is recognised as soon as there is a legal or constructive commitment, or it is probable there is an obligation to make settlement and the amount due can be measured reliably. Expenditure is accounted for on an accruals basis, and related Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **Fund accounting**
Unrestricted Funds are monies available for spending on the general purposes of the PCC, including amounts designated for fixed assets for its own use, or for spending on future projects and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.
Restricted Funds can only be applied for specific purposes as set out by the donor. Expenditure which meets these criteria is charged to the fund. Details of these are shown in the notes to the accounts.
## **Donated goods, services and facilities**
These are recognised as income when the charity has control over a donated item, any associated conditions have been met, the receipt of economic benefit from the use of the item is probable and that economic benefit can be measured reliably. They are recognised on the basis of the value of the gift, which is the amount the charity would have been willing to pay to obtain similar services or facilities on the open market. A corresponding amount is then recognised as expenditure in the period of receipt. Volunteer time is not recognised, in accordance with SORP guidelines.
## **Fixed assets**
Consecrated and beneficed property is not capitalised within this financial statement, in accordance with Section S.10(2) (a) and (c) of the Charities Act 2011.
Moveable church furnishings are capitalised at cost and depreciated over their useful economic life, other than where insufficient information is available to support this approach.
Tangible fixed assets ( _items costing at least £1,000_ ) are capitalised if they can be used for more than one year. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt. Depreciation is applied on a straight-line basis, at 20% per annum for capitalised assets with an operational life of 5 years or more. Any items with shorter duration operational lives are depreciated at rates commensurate with their utility.
Page 13 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2024
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ACCOUNTING POLICIES
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## **Debtors**
Debtors are measured, on initial recognition, at settlement amount. Subsequently, they are measured at the cash or other consideration expected to be received.
## **Creditors**
The charity has creditors which are measured at settlement amounts.
## **Financial instruments**
The charity applies the provisions of Section 11 'Basic Financial Instruments', and Section 12 'Other Financial Instruments Issues', of FRS 102. These are recognised when the charity becomes party to the contractual provisions of an instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to that set off and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## **Short term liquid investments and cash**
Cash (bank) balances are held to meet short-term commitments, as they fall due, and includes cash equivalents held in the form of short-term highly liquid investments, that are readily convertible to known amounts of cash and are not liable to significant risk of changes in value.
Page 14 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2025
||||**Unrestricted**|**Restricted**|**Total 2025**|Total 2024|
|---|---|---|---|---|---|---|
|**2**|**INCOME & ENDOWMENTS**||**£**|**£**|£|£|
|2a|**FROM VOLUNTARY SOURCES**||||||
||Planned giving||177,014|-|177,014|178,321|
||Gift aid contribution||42,025|-|42,025|37,178|
||Parish service collections||10,118|-|10,118|10,779|
||Donations & legacies||29,046|1,150|30,196|-|
||||258,204|1,150|259,354|226,278|
|2b|**FROM FUND RAISING ACTIVITIES**||||||
||Appeals & fundraising||1,915|16,630|18,545|3,605|
||Fetes & events||-|-|-|876|
||||1,915|16,630|18,545|4,481|
|2c|**FROM PROPERTY AND INVESTMENTS**||||||
||Dividends & interest||11,199|-|11,199|10,187|
||Lettings & rents||3,074|-|3,074|2,809|
||||14,273|-|14,273|12,996|
|2d|**FROM CHURCH ACTIVITIES**||||||
||Weddings & funerals fees||16,050|-|16,050|16,738|
||Parish magazine||2,926|-|2,926|3,041|
||Other parish activities||347|-|347|327|
||Recovered vat and grants||1,582|-|1,582|4,633|
||Receipts for activity groups||1,329|-|1,329|2,244|
||||22,235|-|22,235|26,983|
|2e|**OTHER INCOME**||||||
||Adjustment to prior year debtors||-|-|-|12,412|
||**TOTAL INCOME**||**296,627**|**17,780**|**314,407**|283,150|
Page 15 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2025
|**3**|**Unrestricted**
**£**
**CHURCH ACTIVITIES**
Organisation and Employment
Benefice share
203,910
Employee costs
7a
19,589
Clergy expenses
4,104
227,603
Delivery of Core Activities
Provision of music at parish services
3,405
Other parish services expenses
934
Wedding and funeral service overheads
4,128
Magazine production
4,252
Outreach and evangelism
697
13,416
Administration & Support
Parish office
4,038
Other parish expenses
1,157
Purchases managed for activity groups
824
6,019
Property and Fixtures
Maintenance & upkeep
2,159
Major repairs
6,012
Improvements
-
8,171
Running Costs
Utilities (_Energy / Water / Telecoms_)
8,544
Professional and financial services
7e
5,762
Depreciation
780
15,086
Charitable Giving
To partnership organisations
8a
2,050
Other appeals and donations
8b
1,155
3,205
**Total church activities**
**273,500**
**RAISING FUNDS**
Fundraising & event costs
-
**TOTAL EXPENDITURE**
**273,500**
**NET INCOME / (EXPENDITURE FOR THE YEAR**
This is stated after charging
**Note**
**EXPENDITURE**|**Restricted**
**£**
-
-
-
-
-
598
-
-
-
598
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**598**
16,630
**17,228**|**Total 2025**
**£**
203,910
19,589
4,104
227,603
3,405
1,532
4,128
4,252
697
14,014
4,038
1,157
824
6,019
2,159
6,012
-
8,171
8,544
5,762
780
15,086
2,050
1,155
3,205
**274,098**
16,630
**290,728**|Total 2024
£
196,639
20,722
6,321
223,682
2,052
2,298
3,985
3,982
1,533
13,850
5,005
1,473
616
7,094
5,629
4,000
1,376
11,005
8,692
5,591
780
15,063
5,250
5,488
10,738
281,432
337
281,769|
|---|---|---|---|---|
|3a
3b
3c|||||
|Depreciation||**2025**
2024
**£**
£
**780**
780|
|---|---|---|
|Independent|examiners fee|**1,100**
1,040|
Page 16 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2025
||||**2025**||2024|
|---|---|---|---|---|---|
|**4**|**ASSETS & LIABILITIES**||**£**||£|
|4a|**TANGIBLE ASSETS**||**AV equipment**|||
||**Cost**|||||
||At year start||3,898||3,898|
||Additions||-||-|
||Disposals||-||-|
||At year end||3,898||3,898|
||**Depreciation**|||||
||At year start||845||65|
||Provided in year||780||780|
||Amount written off re disposals||-||-|
||At year end||1,625||845|
||**Net book value**|||||
||At year start||3,053||3,833|
||At year end||**2,273**||**3,053**|
||**CURRENT ASSETS**|||||
|4b|**Debtors**|||||
||Unrestricted funds||6,806||6,689|
||Restricted funds||-||-|
|4c|**Prepayments**|||||
||Unrestricted funds||270||-|
||Restricted funds||-||-|
||||**7,076**||**6,689**|
|4d|**Bank Balances**|||||
||General A/C||9,190||14,641|
||Charity A/C||8,988||-|
||Magazine A/C||833||2,159|
||||**19,011**||**16,800**|
||**CURRENT LIABILITIES**-Amounts falling due within one year|||||
|4e|**Creditors**|||||
||Unrestricted funds||4,090||859|
||Restricted funds||-||-|
|4f|**Accruals**|||||
||Unrestricted funds||-||4,000|
||Restricted funds||6,157||-|
||||**10,247**||**4,859**|
Page 17 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2025
|**5**|**Unrestricted Funds**
General
**Designated Funds**
Operational Reserve
Building Reserves
Repairs
Communications
**Restricted Funds**
Gordano Chaplain
Charitable Giving *
Children and Family Worker
Church Fabric
St Peter's Bells
Counselling Scheme
Play With God
St Peter's Legacy
Lee Abbey Bursary
Phelps Sunday School Trust
**Total Funds - 2025**
**Prior Year Comparatives**
**Unrestricted Funds**
General
**Designated Funds**
Operational Reserve
Charitable Giving
Building Reserves
Repairs
Communications
Children and Family Worker*
**Restricted Funds**
Gordano Chaplain
Children and Family Worker*
Church Fabric
St Peter's Bells
Counselling Scheme
Play With God
Lee Abbey Bursary
St Peter's Legacy
Phelps Sunday School Trust
Clock Fund
**Total Funds - 2024**
**FUNDS MOVEMENTS**||**Year Start**
**£**
**01/01/25**
111,131
32,500
23,300
16,097
2,404
185,432
2,655
-
13,233
2,710
0
3,474
1,819
3,107
500
388
27,886
213,318
**01/01/24**
118,422
32,500
8,388
18,300
4,597
2,404
14,683
199,294
3,505
-
2,710
(2,860)
3,474
1,819
500
3,107
388
-
12,643
211,937|**Incoming**
**£**
296,627
-
-
-
-
296,627
-
16,630
-
1,150
-
-
-
-
-
-
17,780
**314,407**
266,502
-
-
-
10,500
-
-
277,002
-
-
-
4,236
-
-
-
-
-
1,912
6,148
283,150|**Transfers**
**£**
10,000
-
-
5,000
5,000
-
0
-
-
-
-
-
-
-
-
-
-
0
**0**
(6,638)
-
-
5,000
5,000
-
(14,683)
(11,321)
-
13,233
-
-
-
-
-
-
-
(1,912)
11,321
-|**Outgoing**
**£**
(265,679)
-
(5,662)
(2,159)
-
(273,500)
-
(16,630)
-
-
-
-
(378)
-
(220)
-
(17,228)
**(290,728)**
(267,155)
-
(8,388)
-
(4,000)
-
-
(279,543)
(850)
-
-
(1,376)
-
-
-
-
-
-
(2,226)
(281,769)|**Year End**
**£**
**31/12/25**
**132,079**
**32,500**
**22,638**
**18,938**
**2,404**
**208,559**
**2,655**
**-**
**13,233**
**3,860**
**-**
**3,474**
**1,441**
**3,107**
**280**
**388**
**28,438**
**236,997**
**01/12/24**
111,131
32,500
-
23,300
16,097
2,404
-
185,432
2,655
13,233
2,710
-
3,474
1,819
500
3,107
388
-
27,886
213,318|
|---|---|---|---|---|---|---|---|
|5a
5b
5a
5b||||||||
* Re-classified during year to reflect limitation on application and usage of donated funds
Page 18 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2025
**----- Start of picture text -----**
DESCRIPTIONS &
6
APPLICATIONS OF FUNDS
UNRESTRICTED FUNDS Purpose
General The PCC's vehicle for managing operational receipts and expenses.
Operational Reserve The notional minimum reserves required to meet expenditure policy.
Building Reserves * For maintenance and repairs identified through Quinquennial inspections.
Repairs * For routine maintenance of St. Peter's and St. Nicholas' churches.
Communications * To maintain and upgrade the audio visual systems in church buildings.
**----- End of picture text -----**
- _Designated for purposes outlined_
|**RESTRICTED FUNDS**|Purpose|
|---|---|
|||
|**Gordano Chaplain**|Schools' youth ministry, funded with Portishead Churches Together.|
|**Charitable Giving**|Management of sums approved for distribution to recipient organisations.|
|**Children and Family Worker**|Fundraising for the future costs of employing a Children & Youth worker.|
|**Church Fabric**|For parishioner funds raised and reserved for improvements St Nicholas.|
|**St Peter's Bells**|To manage donations for renovation and maintenance of church bells.|
|**Counselling Scheme**|To support Relate Counsellors at St Barnabas. Currently paused.|
|**Play With God**|Spending connected with church organised activities for young children.|
|**St Peter's Legacy**|Bequest from a parishioner for provision of music at St Peter's church.|
|**Lee Abbey Bursary**|Financial assistance for individuals attending the annual parish weekend.|
|**Phelps Sunday School Trust**|A long standing trust to underwrite the costs of Sunday school activities.|
Page 19 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2025
||||**2025**|2024|
|---|---|---|---|---|
|**7**|**EMPLOYEES & TRUSTEES**||**£**|£|
|7a|**EMPLOYEE COSTS**||||
||**To individuals in salaried positions** 1 - 3||||
||- supporting parish administration||14,233|13,707|
||- in music services roles||5,356|7,015|
||||**19,589**|20,722|
||Average number of employees||3|3|
||**Fees paid to individuals for specific operational activities**||||
||- to musicians deputising for permanent role holders||795|630|
||- acting in Verger roles at special|services|1,224|1,315|
||||**2,019**|1,945|
## **Notes:**
_1 - Totals shown comprise pay or fees, pension, national Insurance and tax as applicable._
_2 - No salaried role holders received emoluments in excess of £60,000. Other than the trustees there are no key management personnel, the costs associated with key management personnel were £nil in the year (2024: £nil)_
_3 - Pension contributions are made to the Church Workers Pension Fund, administered through the CoE Pensions Board._
## 7b **TRUSTEES EMOLUMENTS**
No trustees received fees from parish funds, or claimed expenses for services, in respect of their PCC duties.
## 7c **RELATED PARTIES**
There were no related party transactions during the year ( _2024 - £nil_ ).
Sums totalling £2,250 ( _2024 - £2,400_ ) were paid to charities where there are trustees in common with the PCC.
The is no overall controlling party, as the members consider that the PCC has control
|7d
**AMOUNTS DONATED BY TRUSTEES**
Planned giving
Gift aid contribution
7e
**PROFESSIONAL & FINANCIAL SERVICES**
Of which - Independent examination of the charity's accounts|35,801
7,053
**42,854**
**1,100**|38,435
7,687
46,122
1,040|
|---|---|---|
Page 20 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2025
|8|**GIVING**|**2025**|2024|
|---|---|---|---|
|||**£**|£|
||Donations from PCC funds(see footnote)|||
||**To PARTNERSHIP ORGANISATIONS -**_long term funding arrangements_|||
||- Kanamai Dev Trust *- education, healthcare and sanitation improvements in costal Kenya|-|850|
||- Vula Amehlo Trust * -medical and poverty support for communities in southern Africa|850|1,100|
||- St Peters Church (Uganda) #- maintaining Anglican faith and worship|500|450|
||- Christians Against Poverty -tackling the causes of poverty and providing free debt help|2,000|2,850|
||**3,350**
_Recipient organisations marked * have at least one trustee in common with this charity, or a stake holder interest #_||**5,250**|
||**To OVERSEAS RECIPIENTS -**Organisations _providing aid to communities in locations beyond the UK_|||
||**_To specified recipients - sums of £500 or more_**|||
||- Christian Aid -enabling people, restricted by poverty, to lead fuller lives|7,430|-|
||- Embrace the Middle East -partnering activities restoring dignity to the excluded and marginalised||1,100|
||- Disasters Emergency Committee (Myanmar appeal)|1,450|-|
||**_To various recipients - sums less than £500_**|200|301|
||**To NATIONAL CHARITIES -**_supporting individuals and groups with special needs througout the UK_|||
||**_To specified recipients - sums of £500 or more_**|||
||- The Childrens' Society -empowering the young to make positive changes and rediscover hope|549|1,432|
||**_To various recipients - sums less than £500_**|220|130|
||**To LOCAL ORGANISATIONS -**|||
||**_To specified recipients - sums of £500 or more_**|||
||- Lighthouse Carers -fellowship and activities for individuals delivered via St Nicholas church|315|500|
||- St Peters and Trinity Schools -delivering faith aligned education|-|900|
||- St Peters Hospice -care and support to adults living with progressive life-limiting illnesses|-|500|
||- Wellspring Counselling -affordable and professional counselling for young people|-|500|
||-Christians Against Poverty (Gordano Branch) - debt advice and support|2,014|-|
||- Clevedon foodbank|4,226|-|
||**_To various recipients - sums less than £500_**|326|125|
|||**6,881**|5,488|
||**Donated during year**|**20,080**|10,738|
During the year donations to Christians Against Povery (£2,000) and DEC (£,1450) were made directly from the PCC funds
Page 21 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2025
||**Unrestricted**
**£**
226,278
4,481
12,996
22,747
10,500
**277,002**
279,206
337
-
**279,543**
**(2,541)**
(11,321)
**(13,862)**
199,294
**185,432**|**Restricted**
**£**
-
-
-
4,236
1,912
**6,148**
2,226
-
-
**2,226**
**3,922**
11,321
**15,243**
12,643
**27,886**|**Total 2024**
**£**
**226,278**
**4,481**
**12,996**
**26,983**
**12,412**
**283,150**
**281,432**
**337**
**-**
**281,769**
**1,381**
-
**1,381**
211,937
**213,318**|
|---|---|---|---|
Page 22 of 23
**The Parochial Church Council of the Ecclesiastical Parish of Portishead**
## **Notes to Financial Statements**
Year ending 31 December 2025
||**2025**
2024
**£**
£
Unrestricted Designated Restricted
**Total funds**
£
£
£
**£**
2,273
-
-
**2,273**
140,053
76,480
28,438
**244,971**
(10,247)
-
-
**(10,247)**
132,079
76,480
28,438
**236,997**
Unrestricted Designated Restricted
**Total funds**
£
£
£
**£**
3,053
-
-
**3,053**
112,937
74,301
27,886
**215,124**
(4,859)
-
-
**(4,859)**
111,131
74,301
27,886
**213,318**|
|---|---|
Page 23 of 23