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← The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown

2024-12-31-accounts

St Mary’s Church, Puddletown

Annual Report and Financial Statements of the Parochial Church Council

for the year ended 31st December 2024

Vicar:

The Revd Sarah Hillman, The Vicarage, Puddletown, Dorchester DT2 8SL

Banks: CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ The CBF Church of England Funds, London, EC2V 6DZ

Independent Examiner: Mr G Taylor, 23 Whitehill, Puddletown, DT2 8SB

St Mary’s Church, Puddletown, Annual Report for APCM 2025

Background

St Mary’s Church, Puddletown, is part of a Benefice which also includes Tolpuddle and Milborne St Andrew with Dewlish.

The vicarage for the Benefice is situated in Puddletown, opposite the church.

A monthly magazine is produced which covers the whole Benefice.

The Benefice has 4 churches, St Mary’s at Puddletown, St John the Evangelist at Tolpuddle, St Andrew’s at Milborne and All Saints’ at Dewlish. The Churchwardens regularly hold joint meetings.

The PCCs of the Benefice agreed that payment of the Benefice share would be calculated from the Worship in Community figures in 2023 as follows: Puddletown 43% Milborne 24%, Dewlish 13% and Tolpuddle 32%. A benefice account has been set up for this and is administered by the Benefice Administrator. Puddletown now pays a regular sum into the Benefice Account.

Membership

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting for a three-year term, a proportion being elected each year. During the year the following served as members of the PCC:

Vicar: The Revd Sarah Hillman

Church Wardens: Dawn Loveless Vacancy

Representatives on the Deanery Synod:

Pat Sparks

Vacancy

Elected Members:

1 year, to APCM 2025 Peter Bishop David Elliott

2 years, to APCM 2026

Margaret Rickard Rod Hughes

3 years, to APCM 2027

Emma Hughes Pat Sparks Jo Crankshaw Andrew Deans Bob Todd

There are 0 vacancies.

The Church Electoral Roll

Report to Annual Parochial Church Meeting.

The certified number on the Roll as at the date of the Annual Parochial Church Meeting 2023 was 43.

During the past twelve months 1 name has been added, and 2 people have died.

The total enrolment as at the annual meeting 21[st] April 2024 was 42. This figure will be certified to the diocese and deanery following this meeting. Also revised lists have been put up in the church and church room.

Please will anyone aware of address changes of existing members let me or the churchwarden know as soon as possible?

Pat Sparks, Church Electoral Roll Officer

Vicar’s Report

The Revd. Sarah Hillman will make a verbal report to the meeting.

Churchwarden’s Report

As of previous years, our services at St Mary’s are governed by British Summer Time, economy and heating costs. Therefore, apart from baptisms, weddings and funerals, services are held in the Church Room between November and Easter. All Services are mostly well attended.

Bubble Church was held one Sunday afternoon a month in the Village Hall.

Safeguarding and Risk Assessments are kept up to date as is all First Aid requirements.

Furniture and Fabric inspection/repairs are ongoing as always - see fabric report.

St Mary’s Inventory was completed on the 29/3/24.

Cynthia Metcalfe stepped down after four years as a second Churchwarden in April and I was sworn in for a fifth year on the 4/6/24.

The multifunctional church room is used for many outside groups and occasions as well as C of E needs. Regular local events include:

Warm Space was from 10/1 until the 24/4 and then recommenced in November.

The Flex Group held a social afternoon on the 17/3. Flex also held, montly and Advent Craft Groups, to which members from all churches attended.

In addition to the above the following fund raising activities were held in 2024:

Cream Teas in June - by courtesy of David and Jean Jeffreys in their lovely garden.

St Mary’s Flower Festival weekend in July.

Ukulele Folk Night in October - organised by Bob Todd. A Wreath making afternoon in December. The Christmas Fair also in December.

On the 10/12 St Mary’s had a Quinquennial Inspection.

St Mary School Christmas Services went well as did all our Christmas Services which were well attended.

I should like to thank Sarah and Margaret and Emma that guide and support me. I thank everyone who support and enable me to carry out my role as churchwarden, without their help my life would be considerably more fraught.

I also respect the time that so many give to keep our church, church room and graveyards up together and I thank one and all.

I shall continue in my role for as long as possible but would welcome a successor that would be happy to take over or to join me as a second Churchwarden.

Dawn Loveless

Secretary’s Report

There were 4 PCC meetings this year.

All meetings were included with a joint meeting with the Benefice PCCs..

Emma Hughes

Deanery Report

See attached report. Pat Sparks represented the PCC at Deanery meetings during 2024.

Financial Review of the Year

To follow.

Schools’ Reports – not received

Church Room

The Church Room has continued to be a comfortable and invaluable space which is regularly used for church, village and regional groups and meetings, as well as church services during the cold weather. It has also been used this year for private functions such as family gatherings and funeral wakes. Again for the third consecutive winter it has been much appreciated as a warm welcome space every Wednesday between 10.30 and 1.30 where anyone can come for coffee and chat; bring any craft activities and also enjoy a light lunch of homemade soup and a roll. An excellent new addition to the room this year has been the installation of a smart screen which is being used regularly and is much appreciated for church services and group talks and presentations. The hiring fees have remained unchanged which makes it a popular venue for not so large gatherings.

Jane Stanley

Health & Safety

We continue to use the PCC-approved Health & Safety Policy.

Safeguarding

No incidents have been reported. Cynthia Metcalfe is now our Safeguarding Officer.

Churchyard

As ever the team worked very hard to keep the churchyards tidy again this year. Sadly we had to say goodbye to Tina and Peter Steggles, and two members had major surgery, but I am pleased to say they will join us again as soon as possible. We greeted Andrew as he joined our team, and helped out from the autumn last year. We had a get together in the parish room in January and were joined by the weeding team. I would like to say a huge thankyou to everyone for all they do. I know that Sarah our vicar appreciates the work carried out and we have received many verbal messages of thanks.

Hazel Barret

Fabric

Since last year, Ursula Pomeroy had for many years overseen the fabric maintenance of our church, but, who in 2024 finally passed over all her paperwork to our churchwarden and I to store and continue with the work of overseeing the many jobs to be undertaken for the future.

A lot has been carried out in 2024. The roof leaks have been attended to, the guttering and down pipes are now cleared out regularly; the tower door has been repaired; and a small team has carried out an assessment of the medieval stained glass shards in the north aisle which are in need of conservation.

Ongoing work on the church walls, which by agreement is being carried out over the next few years, to repoint and make good the wall’s many missing mortar pointing and cracks etc…

A regular maintenance check list is now in place, and where possible work is carried out by volunteers and the use of professionals.

Bob Todd

Magazine

The Magazine Working Group team remains the same as the previous year and the magazine is managing to break even. The advertising rates and cover price remained the same as 2023.

Jan O'Mara has been managing the subscriptions and the distributors. This year there was a team of 18 Puddletown distributors delivering to 146 subscribers each month. In Tolpuddle a team of 5 deliver to a further 62 with 8 taken to St John’s church. A further 10 free copies are taken to Dewlish and Miborne. There are also 3 postal subscribers. We put 20 for sale in the shop and 15 in the church. One copy is sent to the History Centre in Dorchester. We currently have approximately 280 magazines delivered each month. There were no extra copies delivered to Puddletown and Tolpuddle this December.

The quantity sold in the church and shop varies from month to month.

Emma Hughes

Flower Team

We have sadly lost Ursula from the team and we will miss her inspirational ideas and input, we are grateful to her for continuing to purchase the oasis for us.

The Flower Festival was a big hit, and the depiction of the books was inspired!

We currently charge £75 to assist with wedding flowers if we are needed.

Funeral flowers are arranged through the churchwarden or the family themselves, to the arranger on duty. 4 of the team got together to assemble the Mothering Sunday posies.

We plan to have a team cupboard and pew clear out tidy up soon.

Heather Mears

Bells

Since the last report we had rung for 1 wedding, in July which was a family wedding.

I continue to look after the maintenance of the bells with the help of Robert Newton from Hilton, and put the flag up for special occasions, though I am finding it a struggle now, and I'm grateful to my son Robert who helps me.

Emma Hughes also helps to keep the ringing room clean and tidy.

The clock was serviced on Sept 14[th] and thankfully I was shown how to reset the clock, should we lose electricity, as we have had a couple of outages at church recently. The clock will run for approx.11 hours after a power cut.

At the Flower Festival, the tower was open for visitors and this was very successful and raised £81 in donations.

We welcomed many visiting bands of ringers to our tower in 2024. We also held the Salisbury Guild of Ringers Service, followed by tea and the AGM.

Robin Mears, Tower Captain

Flex Group

In March we had the third of our social Benefice gatherings. This was a games afternoon with refreshments and was held in Puddletown Church Room. Most of the games were kindly lent by Andrew and Lizzie Peckover. There was a good turnout from Puddletown people but few from other parishes in the Benefice. Although our intention was to run more social gatherings, as I have had voice problems, I have not been up to organising further events.

The Flex Craft Group ran monthly in Puddletown Church room throughout most of the year and during Advent it was run weekly. There is a small group of regular attendees from three of the churches in our Benefice. We provide a craft activity at each session and that is followed by a bread and cheese lunch.

Margaret Rickard

Friends of Puddletown Church

The friends currently consists of thirty three members, and is administered by a small committee made up of Andrew Deans, Chairman; Janet Nassim, Secretary; Bob Todd, Treasurer; Jill Temple, Communications.

The aim of the group is to raise funds to help in the upkeep of the fabric of our church here in Puddletown.To date the Friends have raised over 43 thousand pounds towards projects.The last year saw help in repairing the outside door of the tower, and monies have been set aside towards the conservation of the medieval shards of glass in the north aisle. The committee in 2024 held a Garden Party in the house and grounds of Dawnay House, courtesy of Janet and her husband. This proved very successful and will be repeated this year.

Bob Todd (Treasurer, FOPC)

THANKS

Puddletown Church continues to be supported by a great number of people who give generously of their time and talents, along with those who contribute financially.

We would like to thank David Elliott for all his hard work taking over as Treasurer and to Emma Hughes, our benefice administrator and PCC secretary.

Thanks, too, to Heather Mears and the flower team for all their beautiful displays, the excellent catering team for their delicious meals and cakes, the churchyard maintenance team who keep our grounds looking so good and the church cleaning team ably led by Jan O’Mara.

Also, an appreciation for the hard work of those who have helped organize events and to the Friends of Puddletown Church.

DORCHESTER DEANERY SYNOD MEETING SUMMARY 2024

Meeting Held 18 Apr 24 at Charminster Community Hall

The Chair opened the meeting by welcoming attendees and Jeremy Selfe from Dorset Historic Churches Trust (DHCT) as guest speaker. The Rural Dean, the Rev’d Sarah Hillman added her welcome and asked the Rev’d Keith Magee to say an opening prayer.

Matters Arising:

Presentation by Jeremy Selfe, DHCT: Jeremy spoke about the work of DHCT and how it raises funding, together with examples of grants provided.

Financial Statement from Treasurer: The Treasurer reported that 63% of the share was raised during 2023, with 20% of the share having been made during quarter one of 2024. The balance for the Deanery fund was £48.08 at end of year 2023.

Report From Diocesan Synod: David Elliott provided a summary report of the latest Diocesan Synod. Topics discussed include:

Meeting Held 2 Jul 24 at St Alhelm’s, Crossways

The Chair opened the meeting by welcoming attendees and Archdeacon Antony McRow-Wood. The Rural Dean, the Rev’d Sarah Hillman added her welcome and said an opening prayer, specifically remembering the recently deceased Philippa Francis, who had been a long term member of the Synod.

Presentation by Archdeacon of Dorset, the Ven Antony MacRow-Wood, who was invited to discuss the new share calculations (copy of presentation circulated separately). There was a period for questions and discussion after the presentation and how this will be applied to parishes, with examples of effects and proposed implementation of the new share. There was also discussion on the proposed church reparation for slavery. Questions were raised about the funding from Queen Anne’s legacy and that parishes have been experiencing problems as a result, with a following heated discussion.

Matters Arising:

Parish Representation at DHCT: Rachel said that there was a need for new parish representatives on the DHCT and asked that this be raised at PCCs.

Financial Statement from Treasurer: The Treasurer reported that 50% of parishes have so far provided copies of their accounts.

Report From Diocesan Synod: The rural dean said that the recent planned Diocesan Synod had been postponed.

Meeting Held 2 Oct 24 at St George’s, Fordington

The Rural Dean welcomed Bishop Karen, Bishop of Sherborne as guest speaker. Matters Arising:

Presentation by Bishop Karen, Bishop of Sherborne on Living in Love and Faith

Bishop Karen began her presentation with an overview of the history of the Living in Love and Faith journey within the Church of England and what the next steps will be.

She emphasized that God calls all of us by name, loves us and welcomes us acknowledging that we can hold true to scripture but hold different views. Despite the publication of LLF there is still a sense that inconsistencies continue. There is a need to retain good doctrine and walk together as the Church of England whilst addressing the fact that Civil Marriage is now open to all.

The prayers of blessing offered by LLF were intended to bless and acknowledge relationships when couples wanted God to be part of this. The plan was that there would be no compulsion to use these prayers but it was hoped that they would be a source of hope and comfort for couples who wanted affirmation for their committed relationships lived in God’s love and light.

Since the publication of LLF, problems and dissent have continued with some churches directing their Parish Share to alternative funds. This has resulted in General Synod adopting a more cautious approach allowing prayers to be said but no formal blessing. Dissent continues with some groups demanding their own Bishops, training courses and separate ordinations.

Synod continues to work on this issue. Conversations are continuing about working with difference and how this might look with the possibility of either formal or informal arrangements put in place. There is a need to give a voice to the silent majority who want to welcome all and who see God’s love in those who are present excluded. There is a hope that new resources will be offered that will help us to navigate the complexities and honour those seeking God’s Blessing on their relationship. If we can find a way to remain united The Church of England has the possibility of being a witness in this divided world.

Synod were encouraged to break into small groups to discuss the Bishop’s presentation. Feedback included:

Bishop Karen thanked the synod for their contributions and reminded us to hold this issue in our prayers. There was a vote of thanks for Bishop Karen.

Financial statement

The Treasurer reported that we are three quarters of way through the year and to date 60% of share has been paid. The Treasurer asked that PCCs who are not paying to review their position.

PCCs and Treasurers should have received an email from the Diocese giving them access to the new Share system. Each benefice has an allocation for their Share but they can determine how this is allocated across the Benefice meaning wealthier churches in a benefice can support the churches that are struggling. The Diocese needs to be informed by 31[st] October is there are to be adjustments to the way Share will be paid.

It was noted that there seems to have been a mistake in the calculation of Share and the 2028 figures are not accurate. This needs to be taken up with the Diocese.

Diocesan Synod Report

Synod met on 24 Jul 24 for the final meeting of the triennium. The Deanery representatives are Rev’ds Keith, Leila and Gemma with David Elliott as the only Lay representative at present. The next meeting is on 1 Oct 24. The vacancies on Bishop’s council have now been filled.

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown

Accounts

31 December 2024

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown

Independent Examiner's Report to the trustees of

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown

I report on the accounts for the year ended 31st December 2024 which are set out on pages 2 to 9.

Respective responsibilities of the Trustees and Independent Examiner

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed

It is my responsibility to

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

have not been met or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Grant Taylor FCA Chartered Accountant

1 October 2025

23 Whitehill

Puddletown Dorset DT2 8SB

1

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

Statement of Financial Activities
Note
Incoming resources
6
Donations and legacies
Charitable activities
Other trading activities
Investments
Resources expended
7
Raising funds
Charitable Activities
NET INCOME / (EXPENDITURE)
Transfers between funds
NET MOVEMENT IN FUNDS
TOTAL FUNDS BROUGHT FORWARD
1st January 2024
9
TOTAL FUNDS CARRIED FORWARD
31st December 2024
9		 Unrestricted
Funds
£
32,461
6,576
10,130
1,388
50,555
538
48,320
48,858
1,697
1,697
38,547
40,244		 Designated
Funds
£
3,686
1,510
-
-
5,196
-
11,847
11,847
(6,651)
(6,651)
33,259
26,608		 Restricted
Funds
£
4,815
-
-
187
5,002
-
1,760
1,760
3,242
-
3,242
7,520
10,762		 2024
Total
Funds
£
40,962
8,086
10,130
1,575
60,753
538
61,927
62,465
(1,712)
-
(1,712)
79,326
77,614		 2023
Total
Funds
£
43,639
8,894
11,018
1,421
64,972
729
69,673
70,402
(5,430)
-
(5,430)
84,756
79,326

2

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Balance Sheet as at 31 December 2024

Notes
Current assets
Debtors and prepayments
Bank/building society balances:
General account
CCLA deposit account
Friends account
Current liabilities
Trade creditors/accruals
Net current assets
Net assets
Parish Funds
9
Unrestricted funds
Designated funds
Restricted funds		 37,630
28,001
8,345
73,976
696
696		 2024
£
4,334
73,280
77,614
40,244
26,608
10,762
77,614		 43,222
26,590
6,008
75,820
161
161		 2023
£
3,667
75,659
79,326
38,547
33,259
7,520
79,326

The attached notes form part of these financial statements.

3

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Notes to the Financial Statements for the year ended 31 December 2024

1 Accounting policies

The financial statements have been prepared in accordance with the Statement of Recommended Practice for Charities (SORP) and applicable accounting standards (FRSSE).The financial statements have been prepared under the historical cost convention.The financial statements include all transactions, 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.

2 Descripton of Funds

Restricted funds comprise of two elements :-

a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest

b) donations or grants received for a specific object or invited by the PCC for a specific object.The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Unrestricted funds are income funds which are to be spent on the PCC's general purpose.

3 Incoming Resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

4 Resources Expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

5 Fixed Assets

Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011.

4

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

Notes to the Financial Statements

Unrestricted
Funds
6
Income and Endowments from:
£
a)
Donations and legacies
Voluntary income and receipts
Tax efficient planned giving
11,480
Other planned giving
3,900
Collections at services
1,462
All other giving and voluntary receipts including
special appeals
9,000
Gift aid recovered
6,435
VAT reclaim
-
Grants - note 11
184
32,461
b)
Charitable Activities
Church Activities
Statutory fees (retained by PCC)
3,937
Fundraising activities
2,639
6,576
c)
Other Trading Activities
Church hall hire
2,395
Parish magazine
7,735
10,130
d)
Investments
Bank interest
1,388
1,388
TOTAL INCOMING RESOURCES
50,555		 Designated
Funds
£
-
-
-
2,750
-
636
300
3,686
-
1,510
1,510
-
-
-
-
-
5,196		 Restricted
Funds
£
-
3,959
-
-
271
585
4,815
-
-
-
-
-
-
187
187
5,002		 2024
Total
Funds
£
11,480
7,859
1,462
11,750
6,706
636
1,069
40,962
3,937
4,149
8,086
2,395
7,735
10,130
1,575
1,575
60,753		 2023
Total
Funds
£
13,835
6,897
2,248
8,885
6,158
571
5,045
43,639
3,830
5,064
8,894
2,829
8,189
11,018
1,421
1,421
64,972

5

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

7
Expenditure on:
a)
Raising funds
Fundraising
b)
Charitable Activities
Church Activities
Mission giving and donations
Diocesan Parish share
Church Expenses
Church running expenses
Church utility bills
Benefice expenses
Wages and honorarium
Administration costs, printing and postage
Professional fees
Costs of trading
Parish magazine costs
Church room costs
Bank charges
Major Capital Expenditure
Major repairs to the church
TOTAL RESOURCES EXPENDED		 Unrestricted
Funds
£
538
538
2,283
29,930
32,213
1,408
2,922
3,010
500
-
200
8,040
7,394
528
145
8,067
-
-
48,320
48,858		 Designated
Funds
£
-
-
-
-
-
7,764
-
-
-
501
8,265
-
-
-
-
3,582
3,582
11,847
11,847		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,760
1,760
1,760
1,760		 2024
Total
Funds
£
538
538
2,283
29,930
32,213
-
9,172
2,922
3,010
500
-
701
16,305
-
7,394
528
145
8,067
5,342
5,342
61,927
62,465		 2023
Total
Funds
£
729
729
3,388
27,713
31,101
11,488
3,218
2,393
535
85
1,724
19,443
7,350
442
182
7,974
11,155
11,155
69,673
70,402

8 PCC Costs

There were no transactions made in respect of PCC members, no PCC member received remuneration, benefit or reimbursement of travelling or other expenses.

6

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

9
Funds Reconciliation
Unrestricted Funds:
Unrestricted funds - see note 14
Designated funds:
Church Fabric Fund
Bells Fund
Emergency reserve
Future Ministry fund
Restricted funds:
Church Fabric Fund
Family Ministry
TOTAL FUNDS
10 SOFA Comparitive - 2023
Statement of Financial Activities
Incoming resources
Donations and legacies
Charitable activities
Other trading activities
Investments
Resources expended
Raising funds
Charitable Activities
NET INCOME / (EXPENDITURE)
Transfers between funds
TOTAL FUNDS BROUGHT FORWARD
1st January 2023
TOTAL FUNDS CARRIED FORWARD
31st December 2023		 Reserves as
as 1 January
2024
£
38,547
18,619
500
6,632
7,508
33,259
6,491
1,029
7,520
79,326
Unrestricted
Funds
£
36,728
8,894
11,018
1,271
57,911
729
44,865
45,594
12,317
-
26,230
38,547		 Incoming
resources
£
50,555
5,196
-
-
-
5,196
4,417
585
5,002
60,753
Designated
Funds
£
3,431
-
-
-
3,431
-
-
18,587
18,587
(15,156)
-
48,415
33,259		 Resources
expended
£
(48,858)
(11,847)
-
-
-
(11,847)
(1,760)
-
(1,760)
(62,465)
Restricted
Funds
£
3,480
-
-
150
3,630
-
6,221
6,221
(2,591)
-
10,111
7,520		 Transfers
Reserves as
between funds
at 31 December
2024
£
£
40,244
-
11,968
-
500
6,632
-
7,508
-
26,608
-
9,148
-
1,614
-
10,762
-
77,614
2023
Total
Funds
£
43,639
8,894
11,018
1,421
64,972
729
69,673
70,402
(5,430)
-
84,756
79,326

7

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

11 Grants received

The major income grants received in the year are as follows:

Designated fund
Puddletown Society (Fabric)
South London Church (Family Ministry)
TOTAL GRANTS
12 Donations made:
Total donations made in the year to charities and other organisations
(all from the General Fund)
Included in the above are the following payments in excess of £200
Puddletown Village Hall		 300
£
585
£
885
£
885
£
2,283
£
1,000
£
1,000
£

8

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

13 Major repairs to the church:

These include the following items:

From Designated Fabric Fund
Leaking roof above Pulpit
Church Hall AV System
Repair to North Tower Door
From Restricted Fabric Fund
Repair to North Tower Door
Total
14 Analysis of closing unrestricted fund balances
Unrestricted funds
General fund
Magazine fund
Lunch fund
Flowers
Legacy		 478
£
2,732
£
372
£
1,760
£
5,342
£
28,483
3,279
2,869
113
5,500
40,244
£

9

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown

Accounts

31 December 2024

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown

Independent Examiner's Report to the trustees of

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown

I report on the accounts for the year ended 31st December 2024 which are set out on pages 2 to 9.

Respective responsibilities of the Trustees and Independent Examiner

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed

It is my responsibility to

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

have not been met or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Grant Taylor FCA Chartered Accountant

1 October 2025

23 Whitehill

Puddletown Dorset DT2 8SB

1

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

Statement of Financial Activities
Note
Incoming resources
6
Donations and legacies
Charitable activities
Other trading activities
Investments
Resources expended
7
Raising funds
Charitable Activities
NET INCOME / (EXPENDITURE)
Transfers between funds
NET MOVEMENT IN FUNDS
TOTAL FUNDS BROUGHT FORWARD
1st January 2024
9
TOTAL FUNDS CARRIED FORWARD
31st December 2024
9		 Unrestricted
Funds
£
32,461
6,576
10,130
1,388
50,555
538
48,320
48,858
1,697
1,697
38,547
40,244		 Designated
Funds
£
3,686
1,510
-
-
5,196
-
11,847
11,847
(6,651)
(6,651)
33,259
26,608		 Restricted
Funds
£
4,815
-
-
187
5,002
-
1,760
1,760
3,242
-
3,242
7,520
10,762		 2024
Total
Funds
£
40,962
8,086
10,130
1,575
60,753
538
61,927
62,465
(1,712)
-
(1,712)
79,326
77,614		 2023
Total
Funds
£
43,639
8,894
11,018
1,421
64,972
729
69,673
70,402
(5,430)
-
(5,430)
84,756
79,326

2

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Balance Sheet as at 31 December 2024

Notes
Current assets
Debtors and prepayments
Bank/building society balances:
General account
CCLA deposit account
Friends account
Current liabilities
Trade creditors/accruals
Net current assets
Net assets
Parish Funds
9
Unrestricted funds
Designated funds
Restricted funds		 37,630
28,001
8,345
73,976
696
696		 2024
£
4,334
73,280
77,614
40,244
26,608
10,762
77,614		 43,222
26,590
6,008
75,820
161
161		 2023
£
3,667
75,659
79,326
38,547
33,259
7,520
79,326

The attached notes form part of these financial statements.

3

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Notes to the Financial Statements for the year ended 31 December 2024

1 Accounting policies

The financial statements have been prepared in accordance with the Statement of Recommended Practice for Charities (SORP) and applicable accounting standards (FRSSE).The financial statements have been prepared under the historical cost convention.The financial statements include all transactions, 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.

2 Descripton of Funds

Restricted funds comprise of two elements :-

a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest

b) donations or grants received for a specific object or invited by the PCC for a specific object.The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Unrestricted funds are income funds which are to be spent on the PCC's general purpose.

3 Incoming Resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

4 Resources Expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

5 Fixed Assets

Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011.

4

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

Notes to the Financial Statements

Unrestricted
Funds
6
Income and Endowments from:
£
a)
Donations and legacies
Voluntary income and receipts
Tax efficient planned giving
11,480
Other planned giving
3,900
Collections at services
1,462
All other giving and voluntary receipts including
special appeals
9,000
Gift aid recovered
6,435
VAT reclaim
-
Grants - note 11
184
32,461
b)
Charitable Activities
Church Activities
Statutory fees (retained by PCC)
3,937
Fundraising activities
2,639
6,576
c)
Other Trading Activities
Church hall hire
2,395
Parish magazine
7,735
10,130
d)
Investments
Bank interest
1,388
1,388
TOTAL INCOMING RESOURCES
50,555		 Designated
Funds
£
-
-
-
2,750
-
636
300
3,686
-
1,510
1,510
-
-
-
-
-
5,196		 Restricted
Funds
£
-
3,959
-
-
271
585
4,815
-
-
-
-
-
-
187
187
5,002		 2024
Total
Funds
£
11,480
7,859
1,462
11,750
6,706
636
1,069
40,962
3,937
4,149
8,086
2,395
7,735
10,130
1,575
1,575
60,753		 2023
Total
Funds
£
13,835
6,897
2,248
8,885
6,158
571
5,045
43,639
3,830
5,064
8,894
2,829
8,189
11,018
1,421
1,421
64,972

5

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

7
Expenditure on:
a)
Raising funds
Fundraising
b)
Charitable Activities
Church Activities
Mission giving and donations
Diocesan Parish share
Church Expenses
Church running expenses
Church utility bills
Benefice expenses
Wages and honorarium
Administration costs, printing and postage
Professional fees
Costs of trading
Parish magazine costs
Church room costs
Bank charges
Major Capital Expenditure
Major repairs to the church
TOTAL RESOURCES EXPENDED		 Unrestricted
Funds
£
538
538
2,283
29,930
32,213
1,408
2,922
3,010
500
-
200
8,040
7,394
528
145
8,067
-
-
48,320
48,858		 Designated
Funds
£
-
-
-
-
-
7,764
-
-
-
501
8,265
-
-
-
-
3,582
3,582
11,847
11,847		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,760
1,760
1,760
1,760		 2024
Total
Funds
£
538
538
2,283
29,930
32,213
-
9,172
2,922
3,010
500
-
701
16,305
-
7,394
528
145
8,067
5,342
5,342
61,927
62,465		 2023
Total
Funds
£
729
729
3,388
27,713
31,101
11,488
3,218
2,393
535
85
1,724
19,443
7,350
442
182
7,974
11,155
11,155
69,673
70,402

8 PCC Costs

There were no transactions made in respect of PCC members, no PCC member received remuneration, benefit or reimbursement of travelling or other expenses.

6

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

9
Funds Reconciliation
Unrestricted Funds:
Unrestricted funds - see note 14
Designated funds:
Church Fabric Fund
Bells Fund
Emergency reserve
Future Ministry fund
Restricted funds:
Church Fabric Fund
Family Ministry
TOTAL FUNDS
10 SOFA Comparitive - 2023
Statement of Financial Activities
Incoming resources
Donations and legacies
Charitable activities
Other trading activities
Investments
Resources expended
Raising funds
Charitable Activities
NET INCOME / (EXPENDITURE)
Transfers between funds
TOTAL FUNDS BROUGHT FORWARD
1st January 2023
TOTAL FUNDS CARRIED FORWARD
31st December 2023		 Reserves as
as 1 January
2024
£
38,547
18,619
500
6,632
7,508
33,259
6,491
1,029
7,520
79,326
Unrestricted
Funds
£
36,728
8,894
11,018
1,271
57,911
729
44,865
45,594
12,317
-
26,230
38,547		 Incoming
resources
£
50,555
5,196
-
-
-
5,196
4,417
585
5,002
60,753
Designated
Funds
£
3,431
-
-
-
3,431
-
-
18,587
18,587
(15,156)
-
48,415
33,259		 Resources
expended
£
(48,858)
(11,847)
-
-
-
(11,847)
(1,760)
-
(1,760)
(62,465)
Restricted
Funds
£
3,480
-
-
150
3,630
-
6,221
6,221
(2,591)
-
10,111
7,520		 Transfers
Reserves as
between funds
at 31 December
2024
£
£
40,244
-
11,968
-
500
6,632
-
7,508
-
26,608
-
9,148
-
1,614
-
10,762
-
77,614
2023
Total
Funds
£
43,639
8,894
11,018
1,421
64,972
729
69,673
70,402
(5,430)
-
84,756
79,326

7

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

11 Grants received

The major income grants received in the year are as follows:

Designated fund
Puddletown Society (Fabric)
South London Church (Family Ministry)
TOTAL GRANTS
12 Donations made:
Total donations made in the year to charities and other organisations
(all from the General Fund)
Included in the above are the following payments in excess of £200
Puddletown Village Hall		 300
£
585
£
885
£
885
£
2,283
£
1,000
£
1,000
£

8

The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2024

13 Major repairs to the church:

These include the following items:

From Designated Fabric Fund
Leaking roof above Pulpit
Church Hall AV System
Repair to North Tower Door
From Restricted Fabric Fund
Repair to North Tower Door
Total
14 Analysis of closing unrestricted fund balances
Unrestricted funds
General fund
Magazine fund
Lunch fund
Flowers
Legacy		 478
£
2,732
£
372
£
1,760
£
5,342
£
28,483
3,279
2,869
113
5,500
40,244
£

9