**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 - examine the accounts under section 145 of the 2011 Act; - follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and - 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: - to keep accounting records in accordance with section 130 of the 2011 Act and - 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 1 ## **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_| |---|---|---|---|---|---| 2 ## **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. - - 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 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. 4 ## **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_| |---|---|---|---|---| 5 ## **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_| |---|---|---|---|---|---| **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 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| |---|---|---|---| 7 ## **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**
**£**| |---|---| 8 ## **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**
**£**| |---|---| ## **14 Analysis of closing unrestricted fund balances** 9