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← The Parochial Church Council Of The Ecclesiastical Parish Of St Mark Highcliffe Diocese Of Winchester

2024-12-31-accounts

ANNUAL REPORT and FINANCIAL STATEMENTS

of the

PAROCHIAL CHURCH COUNCIL of the ECCLESIASTICAL PARISH of ST MARK’S HIGHCLIFFE DIOCESE OF WINCHESTER

For the Year ended 31[st ] December 2024

Vicar: The Reverend Veronica Brown until 31[st] March 2024

Independent Examiner: Sue Wintle MFAAT

Solicitors: Aldridge Brownlee Solicitors LLP, Highcliffe

Bankers:

HSBC Bank plc, Christchurch

Charity Number 1150249

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St ~~.~~ Mark's Church - Annual Report for 2024

Aim and purposes

St Mark’s Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, (the Reverend Veronica Brown until 31[st] March 2024), in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church, the two churchyards, St Mark’s Hall and Library. A Parish Office is situated within the complex.

Objectives and Activities

St Mark’s Church is here to serve God, each other and the community. Our Christian faith is at the heart of our mission in Highcliffe. We are a friendly, varied and supportive group of people who meet to worship and minister together and to share our love of God in our community.

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Mark’s Highcliffe. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can be relevant and accessible to people within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we try to enable people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the Church of St Mark’s and the Church Hall and Library.

Mission Planning

Since our last APCM, we continued to focus on our:

  1. New Churchyard Boundary Project: We think that our churchyards are for the community and when kept well, reveal the beauty of God’s creation and the peace of God. We have been working hard to define the boundary of our New Churchyard so that we can ensure that the area is kept up with dignity and respect, that it is a safe place, and that future PCCs will understand the extent of this beautiful green expanse. A new boundary fence is now in place.

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  1. Organ Project: We think that music within the liturgy enhances our worship of God. We are grateful to our choir director and choir, accompanied by both digital piano and organ. For many years, our church organ has not only supported our worship; but also funerals and weddings. Indeed, the organ is often the instrument of choice at these occasional services. Recently, it developed serious issues and we have taken a minimalist approach to repair this organ using funds received from grants and the Friends. Long term options will need to be assessed in the future.

3. Eco Church and Net Zero Project: “The Lord God took the man and put him in the Garden of Eden to work it and take care of it.” We take seriously our calling to be stewards of the earth, summoned by God to ‘work it and take care of it’. When it comes to Climate Change and Global warming, we think that the church should be leading the way by example and raising awareness. We have worked towards and obtained the A Rocha Silver Eco Church award. Our Eco work continues.

  1. Coffee Bar Project: This project has mutated quite a bit since conception from coffee shop to coffee station. Nevertheless, we hope that a facility in the foyer of the church for preparing hot drinks and light meals might encourage fellowship within and across congregations, as well as welcome new visitors.

In addition to our mission projects, we continued to offer the following mission initiatives :

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Highcliffe . We hope that this will help us to unify our thinking, recognise who we are, where we have been, and who God is calling us to be. We wonder, “What is the essential character of St Mark’s Church, ‘it’s angel”? Revd Veronica Brown March 2024

Service Attendance 2024

The average weekly attendance, counted during October, was 91 adults and 8 children and young people under 16, but this number increased at festivals. As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping. We have celebrated 5 baptisms and 2 weddings and supported 26 funerals in our church this year .

Worship Planning

We believe that we meet God in worship and offer ourselves for God’s mission in this world. We know that we are unified in Christ, united through the Eucharist and our various styles of worship. In our worship planning, we hope to take all of this into account, while at the same time not diluting the breadth and depth of our worship, offering, and teaching in Christ. We meet regularly to plan the worship across all services, our regular services as well as feast days and special services such as the Easter Sunrise service on the Clifftop. We factor in the ecumenical and civic component. Revd Veronica Brown.

Sadly we said farewell to Revd Veronica and her husband Chris during our services on Easter Day, we have been grateful for Veronica and her ministry to us all and for the support Chris gave us. They both were generous with their time and talents, serving us here at St Mark’s. Following Veronica leaving the Archdeacon conducted a Parish Review. The outcomes of this have been reported to PCC with a number of recommendations. The PCC are working to address the recommendations, before we are able to work on our profile. Once the vacancy began on April 1[st] we were initially fortunate that we had the support of Revd Sandra Matthews as she completed her curacy placement. All our services continued as normal with the support of, the Revd Angela Gosden until she sadly died suddenly in December 2024 we miss her and all she did for us, Revd Cannon Helen Griffiss, Revd Cannon Terry Pinner, Revd Cannon Roy Matthews, Reverends Anne and Andrew Jablonski, Angie Gammon, Chris Steed, and Malcolm Freeman. In August we said farewell to Revds Roy and Sandra Matthews as they moved to the Isle of Wight when Revd Sandra took up her first post as Vicar. Colin Chatten our LLM continues to lead Taizé services and Maureen stringer our LLW, Diana Faunce, and Mike Goodman continue to lead B@9 services. Revd Ruth Crossland is supporting us by taking Funeral services. We are thankful for everything they are doing to support us ensuring that our services take place.

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Church Wardens

We have had a busy year with a great deal of expense, especially with the electrics and heaters in Hall, Library and Church. The window at the back of the Hall was replaced, and a big crack in the wall by the store room caused by water damage has been fixed with a new drain. We have new carpet in Transept, Nave and Lobby, paid for by Friends. The drive has been resurfaced again, it looks like this may be an annual need. Some of the old carpet was shampooed by Nicky, looks a great deal better!

We would like to offer thanks to all who give their time to help with the duties at services, especially the ones who are never seen, it is much appreciated. Ann Elliott and Ann Nash Churchwardens

Flowers

The flower team continue to keep the church looking beautiful every week, with special displays on big Church occasions, as well as weddings and funerals. Thanks to the whole team for their continued support, with special mention for Rachel who looks after everything when I’m away! Ann Nash

Choir and Music

St Mark’s is blessed to be a small Anglican church still enjoying a musically and technically competent robed choir. The small choir of 8 - 12 singers, has sung at every 10.00 am Sunday service and other services as required, and has dutifully come along weekly for choir practices. The choir is therefore deserving of a hearty vote of thanks for maintaining enthusiasm, commitment and humour throughout 2024.

Sadly one alto and one tenor stepped down during 2024 (one relocating and one retiring) with one soprano passing away. However, the good news is we have gained one new alto and also a new tenor. Now we are hoping that a couple of new sopranos will materialise in 2025 to maintain the vocal balance of the choir.

As choir director I continue to expand the choir repertoire and it is a joy to lead the singing, and a great privilege to be making suggestions for the weekly hymns during the interregnum. When the choir attendance numbers are down, the Anthem music is of necessity less complicated but still remains a challenge to sing well. Having clear diction is hugely important. More complicated music also features in our repertoire and the choir enjoy getting to grips with some tricky part work.

As well as musically celebrating the church’s Liturgical Year, last May St Mark’s welcomed singers from other churches to the Deanery at the Ascension Day Service, (hosted by St Mark’s) and what a delight it was to have a larger choir, however transitory. Other Highcliffe church denominations as well as the Deanery group, were invited to sing at the October ecumenical Loved Ones Remembered service held in St Mark’s. The lack of uptake

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was disappointing, but we were pleased to welcome a few singers from St Michael and All Angels Hinton who accepted our invitation.

The keyboard in church with its excellent piano sound and a couple of pipe organ stops, is used week in week out. 2024 saw the refurbishment of the “real” church organ, and there is a running organ log book to monitor how often this instrument is played. The “real” organ was played by a member of the choir for several suitable Advent and Christmas carols, and at three Christmas services: occasional Sunday cover is also much appreciated should I be unable to attend. As I personally remain wishing to face the choir and the priest during the services, the current use of the organ is somewhat limited. However I am mindful that the congregation are probably wishing to hear the organ played more often. I play the voluntaries, hymns and Mass settings (we now have three different settings to draw on) on the keyboard using a variety of stops, always mindful of reflecting the content of the services and interpreting the words of each hymn.

In February I welcomed a local violinist to play with me before and after the said Ash Wednesday service. By all accounts this unique musical contribution was much appreciated. I have also played for the Primary school church services throughout the year, the atmosphere when the church is filled to capacity by excited children singing their hearts out is something really special, and very dear to me.

To sum up: I believe the PCC can be rightly proud of its choir and can celebrate the fact that although small in numbers, the St Mark’s choir cheerfully continues its heritage. We just need a few more singers to swell the choir numbers. Ever hopeful! Alison Hedger Musical director

Children and Schools

Breakfast@9 has continued every Sunday in the hall. St Mark’s has welcomed families and adults into its fellowship through this informal service during 2024. Breakfast@9 provides warm, informal, all age worship, along with good coffee! In November 2024 two children from our fellowship were baptised during the B@9 service.

The crib service on the Sunday before Christmas was well attended and enjoyed by all, with the adults enjoying mulled wine and the children drinks and chocolates before and during the service.

The Remembrance Day service as always was well attended and enjoyed especially by the uniformed groups. Children from Highcliffe St Mark Primary school were involved, writing payers and then leading the prayers during the worship. The children also participated in the Act of Remembrance at the War Memorial.

Highcliffe St Mark Primary School

Mike Goodman’s Open the book team have taken weekly worship for the Key Stage One children. They are very well received by children and staff. The team have also planned worship content alongside the school’s curriculum when asked

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to do so.

In October 2024, Diana Faunce held a workshop for Key Stage 2 children on The Holy Trinity. The children were then planning to ‘trickle down’ their own feelings and learning to their peers.

Alison Hedger continues to go into school weekly to support worship singing practice for KS1 children. The children very much enjoy these practices and sing lustily.

School Services

Children from Highcliffe St Mark Primary school, with their parents and carers, have been welcomed into the church five times during 2024. For Christingle, Easter, the 2024 year 6 Leavers service, Harvest and the Welcome for Foundation Stage Services. On each occasion the church building was filled to bursting point and the singing nearly raised the roof (thanks to Alison!)

In addition, our congregations raised enough money to fund half the cost of a copy of ‘The Lion Graphic Bible’ for each of the nearly 100 year 6 school leavers. (We also have some funds reserved for the same Bible to be given to the 2025 school leavers).

Each Foundation Stage child was given a Christmas booklet produced by the Bible Society from St Mark’s church.

Highcliffe St Mark Primary school also provided some beautiful art work which we displayed in church for Remembrance Sunday.

Easter Workshop The Easter workshop with refreshments, was held on Good Friday morning for families of all ages. The event was enabled by lots of different people from St Mark’s giving their time and energies. Many thanks. It attracted around 120 people into our church hall and library, all of whom had a most enjoyable morning. An assortment of craft activities were offered, painting light holders, stencilling, colouring, making and decorating chocolate crispy nests to name just a few!

Chewton Common Playgroup During 2024 the children from the playgroup were welcomed to St Mark’s church several times. On each occasion the children came and spent their session in the church, doing activities based on Bible stories, and getting to know the inside of the church building.

Chewton Common Toddler Group Diana Faunce visits the Toddler group on Monday mornings a couple of times a term. She reads stories from the Bible, or just shares a Bible story and sings songs with the children. The Toddler grou ~~p i~~ s beginning to attract more children and their carers and was buzzing when Diana visited in November 2024. The Foundation Stage school intake was a bit lower this year, meaning we had Christmas booklets left over so the children from Chewton Common playgroup and Toddler group also received a Christmas booklet this year.

Home Group Bible Study 2024

A group of ten meet together every other Monday 10.30 - 12.00, taking breaks at Easter,

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August and Christmas. There is no fixed “leader” or a fixed venue, but those that feel able, volunteer to lead and/or host as circumstances allow. No rota is generated and as one would expect not everyone is able to come each session.

In 2024 the Group studied Daniel and reached chapter 13 of the Gospel of John by the Christmas break. Some prepare for leading their session by using information gleaned online, whilst others follow published commentaries or simply use their Bible footnotes. We decided some time ago that as a group we would not use a specific study publication, as we found using such material was actually quite restrictive. Left to devise our own preparations brings variety and freshness to each study. No member is pressurised into leading or hosting.

I cannot urge others strongly enough to start a similar Home Bible Study Group. A shared eagerness to explore the Bible with trusted friendships and Christian fellowship is to be treasured. Our members have very different backgrounds with a variety of church experiences and come from different worship services at St Mark’s: Breakfast@9, Wednesday Eucharist and Sunday Communion services. Alison Hedger

Ecumenical work - Highcliffe Churches together

Church leaders and lay church leaders meet regularly for fellowship, lunch, and planning. We continue to hold joint services “Loved ones remembered” at All Souls, an Ecumenical service for Christian Unity and the World Day of Prayer service. The Palm Sunday Walk of Witness is also well received. We have continued to advertise our services jointly making a shared Christmas and Easter services poster, which went into the local press and websites. We are looking forward to planning more joint activities and services together. The annual service of Remembrance in church and at the War Memorial also involved all three churches and the uniformed groups and was well received by the whole community. Susan Lyonette

Prayer Ministry

We believe that Prayer should be at the heart of all we do at St Mark’s; that we should pray at all times and for all things. The following gives an outline of our prayer activities:

Intercessions at the 10am Sunday Communion Service : we started the year with just 4 regular leaders of our intercessions but during the year new ones were added and others returned so we ~~kn~~ ow have 7 regular leaders. It would be good to have a bigger team to more easily cover a quarter.

Prayer time during Breakfast@9 worship : in addition to the opening prayer, Lord’s Prayer and shared blessing, each week there is a time for extemporary prayer and a number of people share their prayer requests and lead us in prayer.

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The Prayer list : gives names of those from the Church who have asked for prayer. People leading intercessions have used this list at each service. The Prayer Book : is open on the altar for people to add the first name of those from the wider community who have requested prayer, this adheres to GDPR guidelines.

Informal Prayer Group : this is the time when prayer is focused on Church activities and mission. A group of 8 – 12 people have met faithfully each week on a Tuesday evening from 7.00 – 8.00pm for prayer, fellowship and discussion. The first 30 mins is for praise, thanksgiving and prayer – we give thanks as well as intercede for National and international concerns, the work and ministry of St Mark’s and those known to us or those on our prayer list and in our Prayer Book.. Prayer is followed by fellowship and some interesting discussions which have been led by members of the group.

Prayer Intentions : these have been prepared for the Parish News each month.

Prayers from the website : this year we’ve had very few requests for prayer via the website – they are added to our prayer lists or circulated to our email prayer team as appropriate.

Prayer email : sometimes we need to respond quickly to a prayer request so an email is circulated to members of the prayer group, intercessors and PCC.

Prayer at 9am on Friday : We’ve been meeting weekly for a time of silent prayer – this has become a very precious 30 minutes for the few who gather. We finish with either the Grace or our Mission Prayer.

Quiet Mornings : these happen each quarter normally - only 3 in 2024 due to

circumstances. Numbers vary between 4 and 12 – it seems we’ve clashed with other events outside the Parish! Those who attend appreciate the opportunity to have time away to Be Still and be with God.

Amen

Maureen Stringer Prayer Co-ordinator

Pastoral Care

It became clear early in 2024 that few people in St Mark’s knew of the work of the Pastoral Care team so an action was taken to raise the profile of Pastoral Care in St Mark’s. A verbal report was given to the APCM in April 2024 outlining the various ministries offered within our Pastoral Care team.

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A further report was given to the PCC in May and article written for the June Parish News. While outlining the different aspects of Pastoral Care it was important to stress that we had limited personnel. Bearing in mind the size and age of our congregations however, we had 14 people regularly supporting 20 individuals, including offering services in 2 Care Homes to about 20 people in each.

The Pastoral Care team meet each quarter and keep in touch by email or in person between team meetings. During the year we have ‘lost’ three of our team: we gave thanks to two members who ‘retired’ after many years of supporting others, and our curate moved to her new ministry.

We continue to offer what support we can: lifts to church, phone calls, home communion, bereavement support, visiting, Care Home services.

Visiting: regular home visits continue. We were asked if we could visit one lady, a former member of St Mark’s, more regularly while her carer was unable to visit following an op. This was a delight and we made sure someone visited each week for 3 months.

Safeguarding: we’ve reviewed our Guide to Parish Visiting and referred to our Home Visiting Risk Assessment form when making new visits.

Informal pastoral care is important and we recognise the various ways people support one another during the week. We are thankful for the support our Friday Coffee morning team continues to give to those who come each week, and those who catered and served our Warm Spaces lunches during the winter months.

We remind ourselves of St Theresa of Avila’s words:

Christ has no body now on earth but yours (ours).

Maureen Stringer Pastoral Care Co-ordinator

Eve Project

We learned that Gill Tybjerg was to travel to Kinkiizi at the end of May 2024. At quite short notice the members of the group were able to assemble 10 Kits, each consisting of - 1 cotton bag, 2 self-seal plastic bags, 2 Shields, 8 brushed cotton Liners, 2 pairs pants, 1 Face flannel and a gift card signed by members of the team.

We were able to also supply a bundle of spare liners.

An appeal in the parish raised the sum of £86. An anonymous donor added £100 so after buying supplies we have a cash balance of £80. Donations of some fabric and ribbon for the bags were received from the Rectory Quilters Group of New Milton.

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Christine Clode was invited to the MU Brockenhurst branch to speak about the project with a view to their supporting their own link Diocese in Rwanda. Christine Clode

Annual Report from the Workbox Group .

At the beginning of each year we ascertain and knit to the specific requirements of the Neonatal Unit and to know that nothing is wasted. During our weekly Lent Knitting sessions we produced the following.

These were hand delivered to the ward at the Maternity Unit at Poole Hospital in June.

For our winter work it has been our custom to knit for the homeless who are supported by the Salvation Army at Winton (Mary’s Men). However, we were advised this year that they no longer issued hand knitted items to the homeless as it becomes wet and they have no drying facilities. We were assured that any such items would still be distributed to families or others who are supported, or sent to the Ukraine Relief. This somewhat curtailed our enthusiasm. We received a suggested list of requirements and the group and the parish responded very generously once again. These items were handed directly to Mary Randell and Major Jamie Hill at the Mothers’ Union Deanery Advent Service held at Hyde on 12th December.

We were able to send the proceeds of our “coffee” money amounting to £60 to “Faithworks” to support their Safe Sleep campaign.

Members of the group are Ann, Brenda, Chris, Doreen, Frances, Hazel, Jennifer, Marian and Marjorie and Christine Clode. Christine Clode

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Charitable Support

The group, though small, represents some important charities, both local and worldwide - Kinkiizi, Christian Aid, Foodbank, Mary’s Men and Samaritan’s Purse, together with other organisations, including support for the local hospitals, which seek to meet specific needs, wherever God’s love can be shown.

Christingle offerings were given to the Children’s Society as usual. The Harvest offerings were shared, moneys going to Disaster Emergency Committee and food taken to the Foodbank. Throughout the year other charities, too, have benefited from the prayerful concern, commitment and generosity of time and finance from the fellowship of St Mark’s, for which we thank God.

Sandra Channon (chair), Bob Gilbertson, Christine Clode, Mike Goodman

Ladies’ Group

Our numbers have remained constant at 24. Despite losing some members, new people have joined and we hope to build up our membership as word gets around about this friendly group of women and the interesting speakers we are able to book for our monthly meetings on the first Thursday of the month at 2pm.

Our Speakers have talked on various topics such as the Grand houses of Mudeford, Local Pirates, the history of the RNLI and its role today in saving lives at sea. We enjoyed a nature talk about the Western Isles of Scotland and then on a completely different “note!” we welcomed the Hordle Handbell Ringers who entertained us with musical accompaniment to well-known songs, and Alison Hedger and four members of our Church Choir came to sing “Songs from the Musicals”. We have also had meetings away from the Church Library for our Annual Lunch, a walk and afternoon tea at Holmsley Tea Rooms and a Theatre visit. So we have enjoyed a very varied programme of activities during the past year.

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Of course all these activities couldn’t happen without the hard work of our very dedicated Committee and for this, I wish to add my thanks. Thanks must also go to St Mark’s Church for the support we have received in this very important work of Outreach to ladies in our local area, some of whom live on their own and are able to enjoy the regular company and activities we provide. We look forward to another successful year with a full programme organised by our Programme Secretary, Janice and Sue, our Treasurer, who makes sure that we have just enough money to pay for the ever-increasing cost of good speakers. Tricia Sheppard (Leader)

Friends

The Friends have had to close after many years, but it is still possible to donate to a fund which is only for repair and refurbishment of the church, contact our church Treasurer for details. Ann Nash

ECO TEAM

A Rocha-Eco Church Award

In February St Mark’s was awarded a Silver level Eco Church award. From 2016 onwards St Mark’s has followed the guidance of A Rocha’s Eco Church Award Scheme (A Rocha is a Christian Conservation Charity). The project identifies key areas of church life where caring for God’s earth could become embedded in the life and practice of a church community. These are:-

Using the Eco Church survey St Mark’s was able to identify areas for more development beyond which was already being achieved by the ongoing good stewardship of St Mark’s land and buildings. Lots of groups and individuals have contributed to the achievement of a Silver Award in February 2024; look out for the permanent display of the Silver Award Plaque that church members have generously contributed to. A Faculty/List B application has been submitted to the Diocese for this.

Fairtrade

We continue to operate as a Fairtrade Church. The tea, coffee and sugar served at the back of church and at B@9 carry the Fairtrade logo which identifies these products have been traded with fair prices, ensured decent working conditions for those producing the items giving a fairer deal for farmers and workers in developing countries where tea, coffee and

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sugar is sourced. To mark Fairtrade Fortnight, in September, Julie baked biscuits made with Fairtrade ingredients for the B@9 and 10.00 congregations.

Community and Global Engagement

In each publication of Parish News during 2024 Eco ideas for parishioners to consider have been published.

In October St Mark’s hosted an evening of Eco Talks. This raised over £500 for church funds. 70 tickets were sold. 50% of folk attending were not from St Mark’s regular congregations. Positive feedback has been received and judging by the Q&As on the night the talks engendered much interest in the audience. The talks covered topics such as:regenerative agriculture, indigenous peoples in the Amazon Rainforest and their relationship with the land, ongoing and new threats to the Amazon Rainforests with catastrophic effects globally, the bat and otter population in Highcliffe, as well as the

‘Green corridor’ that runs through the area including St Mark’s Churchyards.

Land

Small areas of the graveyards were left unmown between April and October this year in order to further support biodiversity on the land managed by St Mark’s. This practice will

Carbon Net Zero by 2030

Parish Mission Action Plan meeting with Revd Sam Scott – Diocesan Environment OfficerOctober 2024. The Eco Team and Susan Lyonette met with Revd Sam Scott to discuss the next steps in St Mark’s Eco Church journey. The following areas for Mission Action Points were considered:

a. Revd Sam shared that grants from the National Church would continue to become available for Carbon Net Zero projects. Such proposed projects will need to be fully developed and costed. The Eco Team will aim to prepare for this in 2025.

b. Eco team involvement in monitoring Parish energy usage, accessing the information supplied via the Carbon Footprint Tool and looking into the choice of energy suppliers. c. To initiate networking opportunities between Parishes in the Christchurch Deanery for Eco Church developments.

Events attended by the Eco Team

a. The Eco Team went to the Deanery Ideas Fair at Fordingbridge on 22nd June representing St Mark’s. This was an event attended by the Acting Bishop of Southampton and representatives of other Parishes in the Deanery. We shared the process followed in becoming an Eco Church with a Silver Award sharing resources and our experiences with other parishes in the Deanery who were considering embarking on the journey to become an Eco Church.

b. The Eco Team attended the Diocesan Creation Care and Sustainable Buildings Day held at

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Christ Church, Winchester on the 19th of October. There were a number of informative and inspiring talks given by speakers from churches who had undertaken specific Eco/Carbon Net Zero projects as well as information from Parish Buying and other organisations. Some of the projects undertaken had received grants.

c. The Eco Team Leader has attended 3 networking events with Parishes in our

neighbouring Lyndhurst Deanery where ideas and good practice have helpfully been shared amongst the Eco Team Leaders.

Season of Creation

Julie and Val created a display for the Foyer of St Mark’s for the month of September about St Mark’s Eco Church journey so far. Revd Sam Scott preached at St Mark’s Harvest Service on Sunday 29[th] September.

Recycling/Win on Waste

We continue to collect used postage stamps, plastic milk bottle tops and used PC cartridges for Christchurch “Win on Waste”. Unfortunately, the medicine blister packs collection has been halted. Holy Redeemer Church continues to collect with us and the Methodist Church. Amberwood Highcliffe WI has also started collecting for us. Eco Team Julie Melvin, Val Reynolds and Brian Tester.

Christchurch Deanery Synod 2024

Deanery Synod is a link between our PCC and the Diocesan Synod. Its role is mainly to look after mission and pastoral matters in the Deanery, help parishes deliver the Diocesan strategic priorities and to monitor and support the allocation of Parish Share across the Deanery to the Common Mission Fund.

Christchurch Deanery Synod met three times in 2024, in February, May and October. The year began with a February Zoom meeting when the main speaker was Jordan Shepherd, Creative Communications Officer & Generous Giving Promoter for Winchester Diocese. Jordan’s presentation with slides looked at ways churches could increase income beyond regular giving and one off fundraising events. They ranged from simple small additions like introducing a card reader for donations to large enterprises such as creating a music venue or coffee shop.

In May at St Mary the Virgin, Bransgore, Revd Sam Scott, the Diocesan Environment Officer, gave an informative presentation with slides on Creation Care and what we can do together to respond to God’s call through Discipleship, Mission and Resource Stewardship.

June saw the first Deanery Ideas Fair, held at St Mary’s, Fordingbridge where churches from across the Deanery offered ideas for other churches to adopt. It was also an opportunity to share information from Mothers Union and Kinkiizi. Sadly it was the last occasion led by Area Dean Revd Canon Gary Philbrick.

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The Deanery was shocked and saddened by Gary’s sudden death in July from malaria. The Deanery Lay chair Susan Lyonette and Assistant Area Dean Revd Canon Charles Stewart are steering the Deanery through the remainder of the year and thanks must go to them for all they are doing. We are still currently without an Area Dean.

The final meeting of 2024 was held in October at Christchurch Priory. We learned more about the major project at the Priory still in its early stages but with ambitious plans to renovate and upgrade various aspects of the buildings. A presentation was also given to highlight the partnership the Deanery has with Kinkiizi Diocese in Uganda.

The Deanery overseas link with Kinkiizi continues to operate. The Deanery was asked to help with financing an upgrade to the solar power at the Health Centre in Nyakatare and to support the new obstetrics doctor at the maternity unit. Following a Deanery wide appeal £5531 was raised. The solar upgrade is now complete and gives much needed reliable power for Health Centre activities. Retired clergy were also supported with financial help towards unexpected expenses like medical bills. In 2024 a total of £5881 was sent in support of Kinkiizi Diocese.

During 2024 there have been a number of parishes in vacancy; Deanery officers have worked hard to support churches through the process of their interregnums. Some appointments have been made and new clergy begin to make a difference in those places.

Deanery Synod meetings are all open meetings for anyone to attend should they so wish. (Only if a vote is called are restrictions in place for elected members only to cast such a vote). I would encourage everyone to consider coming along to hear interesting speakers, have a chance to meet other people from across the Deanery, and to share experiences for mutual support. Gill Tybjerg

Safeguarding

The PCC places a high priority on its responsibilities towards children and vulnerable adults. ‘As members of the St Mark’s Parish Community’ ‘we commit to the support, nurture, protection and safeguarding of all’. The safeguarding statement is on display in the church Foyer. The PCC has and will continue to comply with the duty to have due regard to the House of Bishop’s Guidance on Safeguarding Children and Vulnerable Adults as set out under S5 of the Safeguarding and Clergy Discipline Measure 2016.

Church Wardens, all PCC members, and those responsible for activities that involve other people, continue to be checked by the Disclosure and Barring Service.

All policies and procedures continue to be reviewed and updated annually as appropriate; all Safeguarding policies were reviewed by PCC during 2024.

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The period a DBS check is valid for is three years, all those with DBS Clearance have their certificate renewal applications submitted on time.

Mrs Susan Lyonette is the nominated Parish Safeguarding Officer. Any concerns should be address to the Parish Safeguarding Officer or the Vicar. Susan Lyonette

GDPR

Parish Resources have, during the last year, not issued any updates to their original advice. I have conducted the annual risk analysis review and have nothing to report. Michael Williams GDPR Officer

Electoral Roll

The number on the Roll at December 31st 2024 was 133.

20 of this number live out of the Parish.

1 person joined the Roll during the year.

6 were removed after their death and no-one moved out of the parish or asked to be removed from the Roll

Susan Mecklenburgh Electoral Roll Officer

Health and Safety

Health and Safety remains an important priority at St Mark’s and all decisions are made with this in mind. Together with the Church Wardens we have established a Maintenance and H&S check list which contains a list of all the regular Contractors used on our premises. Periodic checks have been carried out in both churchyards with regards to the safety of the trees and of the gravestones.

It is important to ensure that all newcomers or contractors to the church are made aware of the safety features relevant are adhered to.

A reassessment of the Church Fire RA and Church Buildings has been undertaken and is kept up to date.

It is intended that a further Fire Evacuation Drill will be carried out in the summer of 2025 and the training of the responsibilities of the Sides People is carried out. Anthony Nash, Health and Safety Officer

2024 Accounts report

This year has seen several large exceptional items including the following:

Churchyard “fence that Veronica had built” to mark the Eastern boundary; we are grateful for the grant from the Highcliffe and Walkford Parish Council.

17

Repair of the sound boards and other minor refurbishments of the organ. The organ was built in 1894 by Norman Bros and Beard of Norwich, and last refurbished in 1983. The repair was funded by grants from the Erskine Muton Trust, Church Care, DCMS and the Friends of St Marks. We were unable to fund the full refurbishment that was recommended.

Various electrical works and a new carpet, funded by the Friends of St Marks.

We are sad to report that the Friends of St Marks and the Parish News have now been dissolved, due to the lack of volunteers. The remaining funds of the former have been passed to the Church as a restricted fund to be spend in accordance with the objects of the Friends charity. This means that our result appears to be some £43k better than it would have been. The funds being raised by both Friends and the News will be greatly missed in future years.

The Parish Hall does continue to provide funds, although this year some grants from the Friends have been used for repairs to the building and new heaters. We expect to have to install a new distribution board for the electrics in 2025.

We are grateful as always for legacy gifts in wills, and these are an important part of our income. As a result of a late receipt, we were able to pay our Common Mission Fund (Parish Share) request in full once again. We view this request as a priority liability.

We continue to encourage the use of the Parish Giving Scheme. This has the advantages of consistent income and reduced administration. An appeal and coffee morning in November raised some £7k, including gift aid recovered. Other fundraising events include a “Swing Unlimited” concert.

Note that the assets which we had capitalised are now fully depreciated. The heating project in particular had been £25k a year depreciation until this year. Francis Bray Treasurer

Administrative information

St. Marks’s Church is situated in Hinton Wood Avenue, Highcliffe. It is part of the Diocese of Winchester within the Church of England.

Our Parish Administrator , Lorna Prout, is usually in the office on Thursdays, but monitors emails and telephone messages from home at other times. Much of her work is linked to supporting the Vicar with arrangements for baptisms, weddings and funerals. Lorna also manages bookings for the Hall and Library. All correspondence should be posted to:

The Parish Administrator, St. Mark's Church, Hinton Wood Avenue, Highcliffe, Christchurch, BH23 5AA .

Or by email to : parishoffice@stmarkshighcliffe.org.uk

18

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure.

Registration as a Charity. The PCC is registered with the Charity Commission.

Membership of the PCC:

Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. All members of the PCC serve as Trustees.

During the year the following served as members of the PCC:

Vicar and Chair The Reverend Veronica Brown
until March 31st
Vice Chair Mrs Susan Lyonette Deanery Synod (Lay
Chair) Safeguarding
Officer
Licensed Lay Minister Mr Colin Chatten
Licensed Lay Worker Miss Maureen Stringer
Churchwardens
(elected annually)		 Mrs Ann Elliott
Mrs Ann Nash		 Friends Chair
Representatives of the
Deanery Synod (elected
every 3 years for a 3-year
period)		 Mr Francis Bray Treasurer
Miss Sarah Richardson
Elected Members (elected
every 3 years)		 Mrs Elizabeth Morton
Until November 2024		 PCC Secretary
Mrs Diana Faunce Children and
Schools Rep
Mr Michael Goodman
Mrs Diane Hegarty
Mrs Julie Melvin ECO Lead
Dr Sally Russell LLM in training
Mr Quentin Stokes NCY Boundary

19

Project Lead
Mr Michael Williams Data Protection
Officer
Mr Anthony Nash Until June 2024
Health and Safety
Officer
Mrs Jan Stonard Co-opted October
2024

Trustees’ Duties:

The Trustees have complied with the duty imposed by section 4 of the Charities Act 2006 to have due regard to the guidance published by the Charity Commission in respect of public benefit.

Approved by the Parochial Church Council on 3rd April 2025.

Signed on behalf of the PCC by A Nash. Churchwarden

20

St. Mark's Church

Highcliffe

Annual Financial Statements

of the

Parochial Church Council

For the year ended 31 December 2024

Incumbent: The Reverend Veronica Brown (until 31/Mar/24) Independent Examiner: Sue Wintle FMAAT Solicitors: Aldridge Brownlee, Highcliffe Bankers: HSBC, Christchurch

HIGHCLIFFE PAROCHIAL CHURCH COUNCIL

Independent Examiner's report to the trustees of the Highcliffe Parochial Church Council

I report on the accounts of the charity (no. 1150249) for the year ended 31 December 2024 which are set out on pages 1 to 8.

Respective responsibilities of trustees and examiner:

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians. It is my responsibility to:

Basis of independent examiner's statement:

My examination was carried out in accordance with 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 the 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 statement below.

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.

------------------------------------------------------------------

Sue Wintle FMAAT Sue Wintle FMAAT

27 Bascott Road 27 Bascott Road Wallisdown Wallisdown Bournemouth Bournemouth Dorset Dorset BH11 8RJ BH11 8RJ Date:-------------------------------Date)[-----------raneeennn_-] S %-rsr

HIGHCLIFFE PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
Total
Expenditure on:
Charitable activities
Total
Net gains/(losses) on investments
Net income/expenditure
Total funds brought forward
Total funds carried forward		 Total
Total
Unrestricted Funds
Restricted
Endowment
Funds
Funds
General
Designated
Funds
Funds
2024
2023
£,000
£,000
£,000
£,000
£,000
£,000
94
44
44
0
181
113
10
0
-1
0
10
13
8
0
0
0
8
1
0
0
0
1
2
2
112
44
43
1
200
128
121
66
5
1
193
171
121
66
5
1
193
171
1
1
4
-9
-22
38
1
7
-39
18
22
6
46
92
130
9
0
44
47
99
92

1

HIGHCLIFFE PAROCHIAL CHURCH COUNCIL HIGHCLIFFE PAROCHIAL CHURCH COUNCIL HIGHCLIFFE PAROCHIAL CHURCH COUNCIL HIGHCLIFFE PAROCHIAL CHURCH COUNCIL HIGHCLIFFE PAROCHIAL CHURCH COUNCIL HIGHCLIFFE PAROCHIAL CHURCH COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Funds Restricted Endowment Total Total
General Designated Funds Funds Funds Funds
Notes 2024 2023
Income and endowments from:
Donations and legacies
Plannedgiving 43,704 43,704 45,913
Gift aidedgiving 5,152 5,152 3,993
Income tax recoverable 16,107 16,107 14,510
Cash collections 6,730 6,730 8,502
Donations 12,395 2,404 973 15,772 5,306
Legacies and Grants 9,518 14,000 23,518 28,630
Grants from Friends of St Mark's 0 27,180 42,970 70,150 6,006
93,607 43,584 43,943 0 181,134 112,859
Charitable activities
Charitable trading 6 6 0
Fees 7,725 7,725 9,809
Net income from Little Fishes 0 804
Flower fund -824 -824 -532
Profit fromparish magazine 1 189 189 1,519
Fund RaisingEvents 2,407 2,407 1,341
10,326 0 -824 0 9,502 12,940
Other trading activities
Non Charitable trading 900 900 484
Profit fromparish hall letting 2 6,692 6,692 442
7,592 0 0 0 7,592 927
Investment income 400 1,267 1,668 1,585
400 0 0 1,267 1,668 1,585
Total 111,926 43,584 43,119 **1,267 ** **199,896 ** 128,310
Expenditure on:
Charitable activities
Clergyexpenses 421 421 1,067
Upkeepof church 14,143 31,180 5,000 112 50,434 12,056
Upkeepof services 1,022 1,022 1,835
Upkeepof churchyard 8,368 10,000 1,156 19,524 25,831
Utilities & Telecom 7,590 7,590 6,500
Laystaff and organists 13,130 13,130 12,142
Common Mission Fund 66,767 66,767 75,702
Evangelism 1,358 1,358 1,408
Children's work 495 440 935 1,270
Fund Raising 422 422 71
Grants and charities 3 0 2,404 2,404 2,142
Administration 3,509 3,509 4,965
Training 428 428 495
Independent Examination 300 300 300
Depreciation 4 3,111 22,095 25,206 25,206
Total 121,064 65,679 5,440 **1,267 ** **193,450 ** 170,991
Netgains/(losses)on investments 1,044 1,044 3,918
Net income/expenditure -9,138 -22,095 37,679 1,044 **7,489 ** -38,763
Total funds brought forward 18,090 22,095 5,824 45,648 91,656 130,419
Total funds carried forward 8,951 0 43,503 46,691 99,145 91,656

2

HIGHCLIFFE PAROCHIAL CHURCH COUNCIL

BALANCE SHEET AT 31 DECEMBER 2024

Notes 2024 2023
FIXED ASSETS
Tangible assets 4 0 25,206
Investments 46,691 45,648
46,691 70,854
CURRENT ASSETS
Debtors 5 11,260 2,375
Short term deposits 6 48,330 15,930
Cash at bank and in hand 7 11,560 8,913
71,151 27,218
117,842 98,072
CURRENT LIABILITIES
Creditors falling due in one year 8 18,529 5,754
Income received in advance 9 167 661
18,696 6,415
TOTAL NET ASSETS 99,145 91,656
FUNDS 10
Unrestricted funds 8,951 40,184
Restricted funds 43,503 5,824
Endowments 46,691 45,648
99,145 91,656

A.F. Bray A.F. Bray Treasurer Treasurer

3

HIGHCLIFFE PAROCHIAL CHURCH COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. PARISH MAGAZINE ACCOUNTS
RECEIPTS
Sales and donations
Advertising
PAYMENTS
Stationery and bank charges
Church news services
Surplus for the year
2. PARISH HALL LETTING ACCOUNTS
RECEIPTS
Regular Lettings
Ad Hoc Lettings
Donations
PAYMENTS
Cleaning
Licences
Electricity and water
Repairs
Stationery and bank charges
Staff
Surplus for the year
3. GRANTS AND CHARITIES
The Poppy Appeal
Foodbank
Christian Aid
Christchurch Deanery Synod Kinkiisi account
Salvation Army (Mary's Men)
DEC (Ukraine)
DEC (Earthquake appeal)
DEC (Middle East Humanitarian)
Bible Society
A Rocha UK
Mothers' Union
The Smile Train
Julia's House		 2024
484
450
934
695
50
745
189
2024
22,586
4,764
125
27,475
5,865
134
6,013
2,590
481
5,700
20,782
6,692
2024
253
36
469
1,313
52
196
46
38
2,404		 2023
546
1,806
2,352
785
48
833
1,519
2023
20,836
3,817
0
24,653
5,339
134
6,025
6,143
397
6,173
24,211
442
2023
102
810
80
617
71
262
100
100
2,142

4

HIGHCLIFFE PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

4. TANGIBLE ASSETS
Heating
Office & garden
Sound
Security
Screens &
equipment
system
system
Kitchen
projector
Total
Cost
At 1 January 2024
122,851
7,100
7,143
2,884
11,731
6,844
158,553
Additions
0
122,851
7,100
7,143
2,884
11,731
6,844
158,553
Depreciation
At 1 January 2024
98,281
7,100
7,143
2,884
11,095
6,844
133,347
Charge for the year
24,570
0
0
0
636
0
25,206
At 31 December 2024
122,851
7,100
7,143
2,884
11,731
6,844
158,553
Net book value
At 31 December 2023
24,570
0
0
0
636
0
25,206
At 31 December 2024
0
0
0
0
0
0
0
5. DEBTORS
2024
2023
Magazine a/c
Expense Advance Payments
0
50
Hall a/c
Lettings Debtors
2,443
1,286
Expense Advance Payments
2,443
1,286
Main a/c
Cash not cleared
7,414
431
Gift Aid Accrual
280
306
Expense Advance Payments
200
75
7,894
812
Fees a/c
Debtors
924
227
11,260
2,375
6. SHORT TERM DEPOSITS
Unrestricted
Restricted
Total
At 31 December 2023
10,930
5,000
15,930
At 31 December 2024
5,375
42,955
48,330
7. CASH AT BANK AND IN HAND
Unrestricted
Restricted
Total
At 31 December 2023
8,089
824
8,913
At 31 December 2024
11,027
533
11,560
8. CREDITORS
2024
2023
Hall a/c
Utilities
1,210
Staff
100
385
Cleaning
419
467
Other
5
519
2,067
Main a/c
Utilities
888
734
Charities
196
262
Staff and Organists
0
693
Gardening
280
300
Cleaning and repairs
4,958
257
Stationery etc.
663
749
Clergy Expenses
0
393
Common Mission Fund
6,767
Independent Examiner
300
300
14,051
3,687
Fees a/c
Unprocessed Payments
3,960
0
3,960
0
18,529
5,754
9. Income Received in Advance
2024
2023
Fees a/c
Wedding/Funeral Deposits
167
661
0
0
167
661		 Heating
Office & garden
Sound
Security
Screens &
equipment
system
system
Kitchen
projector
Total
122,851
7,100
7,143
2,884
11,731
6,844
158,553
0		 Heating
Office & garden
Sound
Security
Screens &
equipment
system
system
Kitchen
projector
Total
122,851
7,100
7,143
2,884
11,731
6,844
158,553
0		 Heating
Office & garden
Sound
Security
Screens &
equipment
system
system
Kitchen
projector
Total
122,851
7,100
7,143
2,884
11,731
6,844
158,553
0		 Heating
Office & garden
Sound
Security
Screens &
equipment
system
system
Kitchen
projector
Total
122,851
7,100
7,143
2,884
11,731
6,844
158,553
0		 Heating
Office & garden
Sound
Security
Screens &
equipment
system
system
Kitchen
projector
Total
122,851
7,100
7,143
2,884
11,731
6,844
158,553
0
122,851
7,100
7,143
2,884
11,731
6,844
158,553
98,281
7,100
7,143
2,884
11,095
6,844
133,347
24,570
0
0
0
636
0
25,206
122,851
7,100
7,143
2,884
11,731
6,844
158,553
24,570
0
0
0
636
0
25,206
0
0
0
0
0
0
0
2024
2023
0
50
2,443
1,286
2,443
1,286
7,414
431
280
306
200
75
7,894
812
924
227
11,260
2,375
Unrestricted
Restricted
Total
10,930
5,000
15,930
5,375
42,955
48,330
Unrestricted
Restricted
Total
8,089
824
8,913
11,027
533
11,560
2024
2023
1,210
100
385
419
467
5
519
2,067
888
734
196
262
0
693
280
300
4,958
257
663
749
0
393
6,767
300
300
14,051
3,687
3,960
0
3,960
0
18,529
5,754
2024
2023
167
661
0
0
167
661
Unrestricted
Restricted
Total
8,089
824
8,913
11,027
533
11,560
2023
1,210
385
467
5
2,067
734
262
693
300
257
749
393
300
3,687
0
0
5,754
2023
661
0
661
5,754
2023
661
0
661

5

HIGHCLIFFE PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

10. FUNDS

UNRESTRICTED FUNDS

UNRESTRICTED FUNDS
At 1 January 2024
Surplus/(Deficit) for the year
Transferred to main account
At 31 December 2024
RESTRICTED FUNDS
At 1 January 2024
Income
Expenditure
At 31 December 2024		 Main account
Magazine
Hall
Total
37,641
1,726
818
0
40,184
-38,114
189
6,692
0
-31,233
5,915
-1,915
-4,000
0
0
5,441
0
3,510
0
8,951
School Bibles
Friends
Organ
Flower
Total
0
5,000
824
5,824
973.25
42970
43,943
-440.21
0
-5,000
-824
-6,265
533
42,970
0
0
43,503

ENDOWMENT FUNDS

At 1 January 2024
Investment income
Transferred to main account
Increase in value of funds
At 31 December 2024		 Malcolm &
Lorraine
Stuart
St Mark's
Callear
Legacy
Trust
Repair
Total
Legacies
Charity
(upkeep of
(upkeep of
(fabric
(fabric
churchyard)
churchyard)
repairs)
repairs)
17,587
24,052
2,223
1,786
45,648
488
668
62
50
1,267
-488
-668
-62
-50
-1,267
403
551
50
40
1,044
17,989
24,603
2,273
1,826
46,691

6

HIGHCLIFFE PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

Accounting framework

The accounting, auditing and reporting regime for Church of England PCCs, is contained in the following documentation:

which form the link between the CRRs and the requirements of the Charities Act

Accounting Policies

Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, together with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at fair value.

INCOMING RESOURCES

Recognition of income and endowments

These are included in the Statement of Financial Activities (SOFA) when: the PCC becomes legally entitled to the use of the resources; and inflow of economic benefit is probable; and the monetary value can be measured with sufficient reliability.

Fundraising costs

Funds raised from events and trading activities (e.g. a fete, a garden party or sales of books and magazines) are reported gross in the SOFA – i.e., before any related costs that may have been deducted from the gross proceeds.

Grants and donations

Grants and donations are included in the SOFA when any preconditions preventing their use by the PCC have been met. For collections and planned giving this is when the funds are received.

Gift Aid Tax claims, etc., on cash donations

Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Rental income

Rental income from the letting of the church hall and library is recognised when the rental is due.

Investment income

This is included in the accounts when receivable.

Investment gains and losses

This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

7

HIGHCLIFFE PAROCHIAL CHURCH COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

(continued)

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.

Governance costs :

Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

ASSETS

Consecrated and benefice property

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of “charity” by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements. The parish have maintenance responsibility for the consecrated land/buildings and certain other (benefice) properties within the parish. The Charities Act 2011 states in Section 10(2) that benefice property (subsection (a) and consecrated property (sub-section (c)) are removed from the definition of charity for the purposes of the Act. Therefore these assets should not be included in the financial statements though they may be referred to in the notes. Costs associated with the maintenance or improvement of such assets will be written off in the year they are incurred. This exclusion includes the parsonage house.

Moveable church furnishings

These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £5,000. They are valued at cost, or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt. Depreciation is calculated to write off the capitalized cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:

*No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial. An impairment review is carried out at each year-end and any resultant loss identified included in expenditure for the year.

Investments

Investments quoted on a recognised stock exchange or whose value derives from them (CIFs, etc.) are valued at market value at the year end. Other investment assets are included at trustees’ best estimate of market value.

FUNDS

Unrestricted Funds

These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.

Restricted Funds

These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

Endowment Funds

These are restricted funds that must be retained as trust capital either permanently or subject to a

discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.

8