The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown
Accounts
31 December 2025
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 2025 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
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
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:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
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 23 Whitehill Puddletown Dorset 21 May 2026 DT2 8SB
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The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2025
| 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 1 January 2025 9 TOTAL FUNDS CARRIED FORWARD 31 December 2025 9 |
Unrestricted Funds £ 27,747 5,693 9,351 1,231 44,022 503 49,922 50,425 (6,403) (6,403) 40,244 33,841 |
Designated Funds £ 546 1,685 - - 2,231 - 10,479 10,479 (8,248) (8,248) 26,608 18,360 |
Restricted Funds £ 3,991 583 - 201 4,775 - - - 4,775 - 4,775 10,762 15,537 |
2025 Total Funds £ 32,284 7,961 9,351 1,432 51,028 503 60,401 60,904 (9,876) - (9,876) 77,614 67,738 |
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 |
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The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown
Balance Sheet as at 31 December 2025
| Notes Current assets Debtors and prepayments General account CCLA deposit account Fabric account Friends account Current liabilities Trade creditors/accruals Net current assets Net assets Parish Funds 9 Unrestricted funds Designated funds Restricted funds |
22,634 29,268 - 13,891 65,793 328 |
2025 £ 2,273 65,465 67,738 33,841 18,360 15,537 67,738 |
37,630 28,001 - 8,345 73,976 696 |
2024 £ 4,334 73,280 77,614 40,244 26,608 10,762 77,614 |
|---|---|---|---|---|
The attached notes form part of these financial statements.
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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 2025
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.
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The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2025
Notes to the Financial Statements
| Unrestricted Funds 6 Income and Endowments from: £ a) Donations and legacies Voluntary income and receipts Tax efficient planned giving 8,517 Other planned giving 5,300 Collections at services 1,498 All other giving and voluntary receipts including special appeals 8,435 Gift aid recovered 3,911 VAT reclaim - Grants - note 11 86 27,747 b) Charitable Activities Church Activities Statutory fees (retained by PCC) 3,920 Fundraising activities 1,773 5,693 c) Other Trading Activities Church hall hire 2,202 Parish magazine 7,149 9,351 d) Investments Bank interest 1,231 1,231 TOTAL INCOMING RESOURCES 44,022 |
Designated Funds £ - - - - - 546 - 546 - 1,685 1,685 - - - - - 2,231 |
Restricted Funds £ - 3,343 - - 648 - 3,991 - 583 583 - - - 201 201 4,775 |
2025 Total Funds £ 8,517 8,643 1,498 8,435 4,559 546 86 32,284 3,920 4,041 7,961 2,202 7,149 9,351 1,432 1,432 51,028 |
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 |
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The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements
for the year ended 31 December 2025
| 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 £ 503 503 2,153 30,862 33,015 1,219 2,964 3,960 460 - 200 8,803 7,354 600 150 8,104 - - 49,922 50,425 |
Designated Funds £ - - - - - 8,442 - - - 610 9,052 - - - - 1,427 1,427 10,479 10,479 |
Restricted Funds £ - - - - - - - - - - - - - - - - - - - - |
2025 Total Funds £ 503 503 2,153 30,862 33,015 - 9,661 2,964 3,960 460 - 810 17,855 - 7,354 600 150 8,104 1,427 1,427 60,401 60,904 |
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 |
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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.
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The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2025
| 9 Funds Reconciliation Reserves as as 1 January 2025 £ Unrestricted Funds: Unrestricted funds - see note 14 40,244 Designated funds: Church Fabric Fund 11,968 Bells Fund 500 Emergency reserve 6,632 Future Ministry fund 7,508 26,608 Restricted funds: Church Fabric Fund 9,148 Family Ministry 1,614 10,762 TOTAL FUNDS 77,614 10 SOFA Comparitive - 2024 Statement of Financial Activities Unrestricted Funds £ Incoming resources Donations and legacies 32,461 Charitable activities 6,576 Other trading activities 10,130 Investments 1,388 50,555 Resources expended Raising funds 538 Charitable Activities 48,320 48,858 NET INCOME / (EXPENDITURE) 1,697 Transfers between funds - TOTAL FUNDS BROUGHT FORWARD 1st January 2024 38,547 TOTAL FUNDS CARRIED FORWARD 31st December 2024 40,244 |
Incoming resources £ 44,022 2,231 - - - 2,231 4,775 - 4,775 51,028 Designated Funds £ 3,686 1,510 - - 5,196 - - 11,847 11,847 (6,651) - 33,259 26,608 |
Resources expended £ (50,425) (10,479) - - - (10,479) - - - (60,904) Restricted Funds £ 4,815 - - 187 5,002 - 1,760 1,760 3,242 - 7,520 10,762 |
Transfers Reserves as between funds at 31 December 2025 £ £ 33,841 - 3,720 - 500 6,632 - 7,508 - 18,360 - 13,923 - 1,614 - 15,537 - 67,738 2024 Total Funds £ 40,962 8,086 10,130 1,575 60,753 538 61,927 62,465 (1,712) - 79,326 77,614 |
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The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2025
11 Grants received
There were no major income grants received in the year.
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 Weldmar Hospicecare Trust |
2,153 £ 400 £ 400 £ |
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The Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin Puddletown Financial statements for the year ended 31 December 2025
13 Major repairs to the church:
| These include the following items: From Designated Fabric Fund Replacement chairs Roof maintenance works Total Analysis of closing unrestricted fund balances Unrestricted funds General fund Magazine fund Lunch fund Flowers Legacy |
241 £ 1,185 £ 1,426 £ 22,323 3,075 2,830 113 5,500 33,841 £ |
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14 Analysis of closing unrestricted fund balances
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