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2025-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF ST BARNABAS, WINCHESTER

Annual Report for the year ended 31st December 2025

AIMS & PURPOSES

St Barnabas Parochial Church Council (PCC) is responsible for co-operating with the Vicar, the Revd Edwin Dines, in promoting the Gospel of Jesus through the whole mission of the Church (pastoral, evangelistic, social and ecumenical) within the ecclesiastical parish.

The PCC is also specifically responsible for maintaining the church, its land and all its ancillary buildings, fittings and furnishings.

STRUCTURE, GOVERNANCE AND MANAGEMENT

St Barnabas Church is part of the Diocese of Winchester within the Church of England and serves the communities of Weeke, Harestock, Teg Down, King’s Barton and Barton Farm. The Parochial Church Council (PCC) is a corporate body established by the Church of England. It consists of the Incumbent (our Vicar), our Curate, Churchwardens, Deanery Synod Representative and members elected by those members of the church who are on the Electoral Roll of the church. It operates under the Parochial Church Council Powers Measure and is a registered charity. The PCC decides matters of general concern and importance to the parish including church expenditure. The Church Representation Rules define how to appoint PCC members, Churchwardens and The Standing Committee.

The Standing Committee makes decisions between PCC meetings if needed. The Senior Leadership Team meets monthly, consisting of the Standing Committee and two advisers, the Buildings and Maintenance Co-ordinator (Mike Hobby) and the Church Administrator (Heather Wilkins).

The PCC held eight meetings in the year, including two Extraordinary Meetings, one convened to consider two, time limited proposals, which was held by Zoom, and one to appoint the Officers of the Church and the Standing Committee, following the APCM.

On average, the attendance at meetings has been 78% this year

OBJECTIVES & ACTIVITIES

The PCC has considered the Charity Commission’s guidance on public benefit and the advancement of religion and is committed to enabling as many people as possible to worship at our church and to live out their faith as part of our church and parish communities. We do this through;

 Developing knowledge, personal growth and trust in God through the power and gifts of the Holy Spirit. A number of courses have been run in the year aimed at developing disciples and enabling their growth through identifying how Jesus worked and also how we can see that events in the Bible can help us in our personal lives.

We aim to cater for all age and ability groups, particularly youth and children and the elderly and we aim always to seek God’s will first in our decision making.

The PCC has continued its policy of using Champions to promote and support specific activities, reporting progress and problems directly to the PCC. Champions report to the PCC on the following activities:Children’s and Youth work; Hospitality & Welcome; Environment; Communications; Prayer and Discipleship; Small groups; Mission and Evangelism; Social and Community engagement; Seniors and Pastoral; Worship. The SLT then addresses any problems and concerns and feeds back to the PCC and the Champions.

Safeguarding

The PCC is conscious of the need to safeguard children and vulnerable adults and has complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016. The Diocese

brought in a Safeguarding Matrix in 2022 and we are working to be compliant with it.

Safeguarding is on the agenda for every PCC meeting and all staff and volunteers including the PCC have to undertake Safeguarding training.

Heather Wilkins is our safeguarding Officer.

ACHIEVEMENTS

KEY PCC DECISIONS TAKEN DURING THE YEAR.

 January -Agreed new strapline "To know Christ more and make him known"

 March -To lay mats down the middle area only of the car parking area to the right of the church. The area had been rendered unsuitable for parking cars on due to the extremely muddy conditions.

 To remove the tree at the front of the church, which was dying and had been condemned as having the potential to fall over the pavement.

 June -To plant an apple tree somewhere in the grounds to replace the removed tree, as required by the diocese.

 To employ Katherine Howlett to plan, coordinate, and oversee the delivery of environmental infrastructure upgrades in support of the Church’s Net Zero 2030 goals. This includes managing funding and faculty applications, preparing specifications and quotes, coordinating contractors (including commissioning a building surveyor where needed), supervising onsite works, and providing regular written and verbal progress updates to the Church.

 Decision on how to distribute the money left over from the dissolution of Winchester Well Being. £4,000 to be kept by St Barnabas for the Community use that it was given for by Art-Talk. £20,000 for St Barnabas for seniors’ work, £20,000 for Winchester Baptist Church for seniors’ work, then 10% of the remaining figure up to a maximum of 5K for the Salvation Army in Winchester to continue running lunches for seniors or for events / services that meet the criteria the money was given for.

To go ahead with the next step of the environmental work as per the recommendations from the Heating Feasibility Study. This will include more insulation, cavity wall insulation and repairs to the hall roof. The focus is on better insulation, air to water heat pumps and solar panels.

FINANCIAL OVERVIEW

General Fund income for 2025 was £173,800, leaving us with a small surplus at the end of the year.

Planned giving and Gift Aid was approximately £8,000 higher and Donations increased by approximately £3,000.

General fund expenditure was £164,000, very similar to last year.

Funds at the end of the year totalled £184,800.

During the year Winchester Well Being stopped offering lunches at St Barnabas and the Baptist Church.

Funds were distributed to both churches and also to the Salvation Army, so that the provision of lunches for the elderly in Winchester would continue.

RESERVES POLICY

The PCC has agreed a reserves policy of £50,000, which is approximately 3 months General fund expenditure. At 31st December 2025 the General fund had £48,000 in bank and deposit accounts and £35,000 in CCLA Shares.

ADMINISTRATIVE INFORMATION

PCC members, who are also trustees, who have served at any time in 2025: Ex-officio Members:

Vicar: The Revd Ed Dines[1,2] Curate: The Revd Jamie Cann[2] Deanery Synod Member: Anne Harrison Churchwardens: Tim Harrison[1,2 ] Elected members: Joan Anderson[1,2] (Secretary), Tony Atherton Marion Fletcher[1,2] (Treasurer), Mike Hobby[2] David Payne Judith Woods

Notes:[1] Standing Committee,

2 Senior Leadership Team ( plus Heather Wilkins -Administrator.)

CHARITY REGISTRATION

Registered Name: Parochial Church Council of St Barnabas, Winchester.

Registration Number: 1153845.

Address: St Barnabas Church, Fromond Road, Weeke, Winchester, Hampshire. SO22 6DS.

INDEPENDENT EXAMINER:

Mr Alan Heppell, FCA.

BANKERS:

CCLA, Senator House, 85 Queen Victoria Street, London. EC4V 4ET

Cambridge & Counties Bank. Charnwood Court, New Walk, Leicester LE1 6TE. NatWest Bank, 105 High Street, Winchester. SO23 9AW

CAF Bank 25 Kings Hill Avenue, Kings Hill, West Malling, ME19 4JQ

CHURCHWARDEN’S REPORT

The Link Building

This year saw the Link building really being used to transform the welcome feel of the church and is proving a great asset in our mission to the community, with a noticeable increase in people wanting to visit and just socialise. Coffee between services is served in the Link, leaving the hall to be arranged for teaching children. There have been a number of new initiatives which are working well, such as holding women’s breakfast there, also our “pop-up-café” on Thursday mornings.

The final project completion certificate was issued in October 2025.

Terrier and Inventory

The terrier and inventory of church property has been updated.

The Fire Safety Policy includes the new buildings and layout.

The building risk assessment was recently updated.

- Quinquennial Inspection 5 yearly (Inspection dated August 2023)

Work was carried out during 2025 to correct the more urgent recommended maintenance issues. This included repointing the edges of the tiled roof of the hall and Trussell building, and cleaning and sealing a significant part of the concrete guttering around the hall and the church stairwell structure.

There is further maintenance (mainly painting and protective work) needed during 2026-27.

Improvements and Maintenance

During the year, we installed new double-glazed doors which link the hall corridor to the quad garden.

The felt on the flat roofs of the corridor to the Fromond Room from the Link continued to cause concern due to water leaks and needed further temporary sealing. (These felts will be replaced in early 2026).

Electrical

The church and buildings EICR inspection report generated recommendations, all of these were resolved and a Satisfactory EICR Certificate was received in December 2025.

The church lightning conductor was tested and certified in March 2025.

Car Parking facilities

With the increasing usage of our buildings by groups and societies, it has been necessary to provide additional all-weather-mats in the carpark area to the south of the church entrance, also improvements were carried out to the temporary mats on the “D” area in front of the church. The parking facilities were acceptable to our church property users, although we noted that more space would be needed in future.

Environment and Net-Zero Energy

We have employed Katherine Howlett, project manager, who has worked up to10 days a month on the forward planning for installations to reduce our energy usage in order to meet the criteria for the Church of England net-zero carbon initiative. She has also been identifying and applying to outside funding resources.

There has been a full review of our buildings comprising: An energy usage and thermal performance study of our heating systems and building characteristics by Dr Patrick James; an audit from Centre for Sustainable Energy; a fabric first list of building improvements and a report by Max Fordham on decarbonized heating options analysis and feasibility for the eventual installation of air source heat pumps and solar panels.

CHILDREN AND YOUTH

Junior Church

We are thankful to God for lovely volunteers, - a small group of people helping once every month/6 weeks, and to Eli, who leads once a month.

Numbers of children fluctuate between 3 and 12. Range of ages between 2 and 16. Teenagers sometimes come in as young-leaders but are more often in main church service.

Children who attend do not cross-over into After-school club

We have covered a wide range of subjects this year using the on-line Energize (Urban Saints) material.

Before the summer we looked at the nature of God, then we looked at what Jesus was like through stories in the New Testament. We will be taking a deep dive into the Easter story next year, followed by “what it means to follow Jesus” as we move into the summer term.

We are very thankful for all those praying for our young people and children, - and for the prayer meeting in the Autumn specifically for prayer for our children’s and youth work.

DEANERY SYNOD REPORT

Anne Harrison is our Deanery Synod Representative. This provides the PCC with a link with the churches around us, and also with the Diocese as a whole. It also receives reports from the General Synod.

Three Deanery Synod meetings have been held in the year 2025.

In February, Members heard a number of good news stories from around the deanery. These included the Bereavement Course, a four-week support program at Christ Church; the Advent Course at St Paul with St Matthew, which included an Advent Mini Pilgrimage ; St Bartholomew’s Church, Hyde, now recognised as part of the international pilgrimage network with a number of events; new services offered by Winchester City Chaplaincy, and St Barnabas Church, regarding the building of “The Link”.

In June , Liz Stuart (Area Dean) reminded Synod of the preparations being made by the church for a possible Pan-European conflict, and that resources would be available soon, providing an article from Hugh Nelson, the Bishop to the Armed Forces.

Good news stories included the Dementia Cafe at St Mark's on the 2nd Thursday on the month at St Mark's between 2 & 4pm. It is free and open to all people suffering with Dementia attending with their carers. Contact Geoff Fowler for more information (01962 850479).

At the Autumn Deanery Synod meeting, a summary of Diocesan accounts was given. CMF contributions received were almost up to the amount required, though the Diocese may overspend and was currently in deficit. The current thinking was to proceed prioritising growth in the diocese, and the deficit was manageable for the time being.

The main speaker was David Evans, Strategic Enabler from Gloucester Diocese. Gloucester has been able to hire a Strategist for each of the nine deaneries. Each Strategist works with his or her Deanery team, developing a plan to create a platform for change. They act as an operational and administrative lead, asking questions such as: “Are the right people doing the right tasks? Are the structures right? How can we support each other?” David used the Forest of Dean as an example of a very rural deanery where the Strategist worked with local parishes to create a Building Services Team.

Revd Marianne Foster (St Luke’s and St Mark’s, Oliver’s Battery) mentioned the forthcoming Archdeacon’s Visitation to every church, over the next two years. As one of the Visitors she would be available to plan, discuss and advise on the visits to be made.

John, the new Chair of Winchester City Centre Chaplaincy (WCCC) talked about the “good news” story of Alison Dolfin, the City Centre Chaplain, (funded by six local churches), working in the bus and train stations, courts, stores etc. It is now suggested that more churches work together to provide chaplains to cover the areas outside of Winchester City. (Revd Jamie Cann is leading on a Weeke shops chaplaincy.) Meanwhile, St Bartholomew’s Church, Hyde, has now been granted status as an official stop on the Camino between Reading and Southampton.

VICAR’S REPORT

Romans 8:28 – God works in all things for the good of those who love Him.

Vision statement – To know Christ more and make him known.

This last year has primarily been about embedding. The Link building is the obvious and physical focus of that, as we have got to know exactly how best to use it – what works and what does not, how many people it can hold in practice, and so on. However, The Link is only bricks and mortar… it is what has been happening in that space that really matters. As part of the PCC report, we are asked to report on the church’s achievements, and a significant part of these has been the many interactions and conversations that took place directly because of The Link. Over the year, simply standing in the space and being willing to chat with people passing through has opened up many opportunities for people to encounter the love of God.

We started the year by opening up a café space in The Link twice a week. With much thanks to Stuart, who gathered the team together, we trialled different approaches for inviting people in. As with many initiatives, it takes time for the wider community to become aware of what is happening at St Barnabas, but we now regularly have very busy sessions each week in the cafés. We have been actively pursuing an approach of partnership working, and it has been a great joy to have Carla from the Harestock Bakery support us, bringing both people and delicious cakes into the Thursday morning café! We have purposefully planned other bookings in the building to coincide with the cafés, creating a flow of people from the community so that we can invite them to coffee and cake.

This approach has led to both direct and indirect growth of the church, as people have joined church groups, and the church itself, as a result of these conversations. The café is the connection point where we get to know people and make meaningful invites. This is most clearly seen in the various other activities we hold. I particularly want to thank Heather here, as she has not only started and overseen the Wednesday lunches, but has also set up the Craft and Natter group that meets once a month. These, along with our other groups such as Beacons, Light Bringers, Tiddlywinks and Beehive, are examples of the ‘next step’ activities to which people are invited, and which a good number are now attending, experiencing God’s goodness through each of them. Another example of this is the Christmas Tree Festival which has been hugely successful having the most people we have ever had with over 500 attending - thank you to Caroline & Lucy. Over the last term, I have been slowly stepping back from the café as I have seen church members step forward. It has been a joy to see people greeted warmly and discussions deepen as relationships develop over the weeks.

One can hardly talk about our impact on the community without mentioning Beehive. I want to thank the ongoing and deeply committed work of the team, who faithfully serve week in and week out, almost every week of the year. People’s lives are very gently, and with much prayer, touched and changed for the better. Members are not merely attending a social club. Through the team’s love, led by Heather and Pam, people

experience the love of Jesus, and some have come to know him as their Lord. Others have received support that brings tears of hope and relief. This is truly an amazing work.

At this point, I want to highlight the work that Rev’d Jamie Cann, very ably supported by his wife Jenny, has done. It is difficult completing a curacy at the best of times; however, Jamie has succeeded in doing so while holding down a full-time and demanding job. His flexibility and willingness to step in and support, especially pastorally, is wonderful and greatly appreciated. While continuing to support the Sunday services, he has particularly been the main pastoral contact at Beehive, which has led to some deep connections and life-changing encounters. Amongst other things, Jamie has began discussions with the City Centre Chaplaincy team last year to bring chaplaincy work to Stoney Lane, working alongside Wesley Weeke Methodist Church. This is an ongoing project, with more details coming in the future.

It should be noted that much of what we do is either provided completely free of charge or at very low cost. When staffing costs are taken into account most groups run at a loss to the church. This leads to the natural question of how we can afford it. Quite simply, it is through the generous giving of the church. Thank you to all those who give—please know that many lives have been touched and transformed because of the work we do. We also have a significant (restricted) fund remaining from Winchester Wellbeing, which enables us to cover the additional costs of the Wednesday lunches and the café.

There have been many changes over the last few years, and in 2025 this has been reflected in how our small groups have developed. While one Home Group sadly closed, we now have three Growth Groups, each of which has developed in a different way. In addition, at the end of last year a further Home Group was planned and has now begun. These are signs of deepening faith, as different groups meet different needs. It is out of the Growth Group initiative that we also begun fortnightly showings of The Chosen , which provides an opportunity to invite non-Christians, while also deepening our own understanding of faith.

The growing depth of faith can also be seen in our young people, many of whom experience church on a Wednesday evening at Beacons. Last year we began teaching to prepare them for Confirmation. The fruit of this was, of course, the Baptism and Confirmation service in early February with our new Bishop of Basingstoke, Bishop Kelly. One of her comments was how wonderful it was that so many older members of the church came to support the youth—thank you! Thank you also to Eli, who has faithfully led Light Bringers and Beacons each week, and to Lucy for leading Junior Church, as they bring the good news of Jesus to life in ways that children and young people can understand and follow.

Over the last year, we have seen several people join our congregations— both the 9am and the 10.45am. Modern trends in church attendance mean that a committed member may only come once or twice a month. So please do make an effort to speak with those you do not know. There is also a significant number of young people attending the 10.45am service.

This presents both an opportunity and a challenge, as Junior Church has historically been aimed at younger children. We now face the important question of how to ensure youth are more fully catered for on a Sunday. Again, please do take time to speak with them. It makes a significant difference when older, more experienced Christians show interest and share their own stories.

As you will see from the financial report, we have moved from a deficit to a small surplus in the main general fund. While the hiring of our buildings dipped last year, it has since increased again following renewed advertising and strengthened relationships with existing hirers. This year’s increase in bookings will help ensure the sustainability of all we do. The increase in hiring has also required investment in mats for parking and in maintaining our buildings to a good standard. This investment pays dividends, as it helps retain hirers in the long term. Thank you to all who contributed to the recent roof work, which has had a significant impact on the leaks and enabled us to remain focused on our ongoing environmental work.

We have made significant strides in our environmental work, for which we contracted in Katherine Howlett. Rev’d Sam Scott (whom some may remember as our ordinand, now working for the Diocese) noted that the background work Katherine completed in the last eight months has placed us in prime position to receive a substantial decarbonisation grant of £80,000, in addition to other grants for which we are currently applying. While I cannot detail everything here, we are on track to complete faculty and planning applications by the summer, having researched and sought professional advice and quotes for installing insulation, air source heat pumps, solar panels, and completing the double glazing. Much of this will be funded through grants and the remaining Legacy funds. Some fundraising will still be required, but the outcome will be a church that is far less dependent on gas and electricity, with costs recovered in under ten years—and in the case of solar panels, potentially just four. At the same time, we will have significantly reduced our carbon footprint and the environmental impact of our buildings.

I also want to thank Damy, who joined us last September and has been faithfully serving both behind the scenes in all the groups and in leading worship. He has undertaken a significant journey—both physically and culturally! — as he has adapted to how we work and shaped his approach to serve. From the start, he has been humble and willing. Many of the groups we run would struggle without him. It has been a real delight to see him grow and build relationships with those around him as well as get to know him myself.

Thank you also to all those who preached and led services in 2025. It is vital to have a range of voices and approaches, as together we reflect the breadth of God. This is true for everyone who serves. Each of us has a role to play, and without your time and gifts, the whole church is diminished. Thank you to all who serve in whatever way you can—every contribution matters! In addition to those already mentioned, I particularly want to thank our Senior Leadership Team (SLT), who have worked tirelessly

behind the scenes and carried a huge amount of responsibility. Rev’d Jamie, as Curate; Tim, as Church Warden; Joan, as our PCC Secretary; Mike, for his buildings expertise and advice; Marion, as our Treasurer; and Joy, as our Deputy Church Warden and Electoral Roll Officer. I would also like to thank Rev’d Dr Marcus Throup, who is stepping up this year to support St Barnabas as our Associate Priest. Their loving and practical support has been deeply appreciated.

My consistent teaching at St Barnabas has been a call to listen for God’s nudges and to respond to his leading. As we mature, we often find that God seems to whisper more quietly, or even allows us simply to get on with the work of the Kingdom with no nudges! Why? Because He has already given us what we need, and we know what we are called to do. It becomes a matter of trusting God and stepping forward, confident that He will show us the next steps when needed.

So whatever the rest of 2026 and into 2027 holds, I want to finish with the verse at the top of this report—Romans 8:28: God works in all things for the good of those who love him, who are called according to his purposes. God has his purposes for each of us and knows all that we need. As we look ahead, we continue to trust him and seek his face, confident that he is watching over us.

CONCLUSION

This year has seen many changes, both to the buildings and also what we are able to do now we have The Link.

We are very grateful to everyone who volunteers and tirelessly gives up time in all sorts of different ways to enable the smooth running of the church:- the individual groups, the Services and the mission of St Barnabas. We could not function without you.

Special thanks to Tim Harrison and Mike Hobby for all the hours they give quietly, making sure our buildings are safe and fit for purpose. THANK YOU ALL!

We particularly appreciate all that our Vicar Ed and his wife Lucy do for us. Ed continues to encourage and facilitate spiritual growth in us and is developing good relationships with the community through The Link. Lucy tirelessly supports many of the church activities and gives up most Sunday mornings to run Junior church as well as heading up our hospitality. We are also thankful for our Curate Jamie and his wife Jenny for all they do to support Ed and our activities. Thank you all so much and we look forward to being able to meet, worship, learn and grow in Christ together next year.

Approved by the PCC on 23[rd] March 2026 and signed on their behalf by the Revd Ed Dines (PCC Chairman).

Signed:

…………………………….

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST BARNABAS' CHURCH, WINCHESTER

I report on the accounts for the year ended 31 December 2025 set out on pages 8 to 15

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 145 of the Charities Act 2011 (the Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Commission under section 145(5)(b) of the 2011 Act; and

Basis of opinion

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 the seeking of 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 statement below.

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 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 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.

A Heppell FCA Independent Examiner 22 Bere Close Winchester SO22 5HY

10th March 2026

PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Designated Total Total
Funds Funds Funds 2025 2024
Notes £ £ £ £ £
INCOMING RESOURCES
Voluntary income 3(a) 114,023 114,023 127,967
Charitable Activities 3(b) 32,884 12,258 9,181 54,323 96,644
Tax recoverable 3(c) 25,130 25,130 25,818
Investments 3(d) 1,805 222 3,354 5,381 18,308
Total 173,842 12,480 12,535 198,857 268,737
RESOURCES EXPENDED
Charitable activities 4(a) 11,125 11,125 10,236
Ministry 4(b) 155,338 47,749 23,226 226,313 714,785
Total 166,463 47,749 23,226 237,438 725,021
NET INCOMING RESOURCES BEFORE TRANSFERS
7,379 (35,269) (10,691) (38,581) (456,284)
GROSS TRANSFERS BETWEEN FUNDS - -
GAIN/(LOSS) ON INVESTMENTS (420) (420) 1,765
Net movement in Funds 6,959 (35,269) (10,691) (39,001) (454,519)
Bal b/f 1 January 2025 79,507 58,938 85,344 223,789 678,307
Bal c/f 31 December 2025 86,466 23,669 74,653 184,788 223,789

8 -

PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER

BALANCE SHEET AS AT 31 DECEMBER 2025

FIXED ASSETS
Notes
Tangible
7
CURRENT ASSETS
Investments
8
Debtors and prepayments
9
Short-term deposits
109,261
Cash at bank and in hand
38,374
Total short-term deposits and cash
Total Current assets
LIABILITIES
Creditors - amounts falling due within one year 10
NET CURRENT ASSETS
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted
General Funds
86,466
Designated
74,653
11
Restricted funds
11
Total
11
Approved by the Parochial Church Council on
and signed on its behalf by		 2025
£
2,672
35,545
1,923


147,635
185,103
2,987


215,488
11,056		 2024
£
4,952
35,965


226,544
262,509
43,672





79,507
85,344
182,116 218,837
184,788 223,789


161,119
23,669

164,851
58,938


184,788 223,789

M Fletcher, Treasurer

T Harrison, Church Warden

9

PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

Basis of financial statements

The financial statements have been prepared in accordance with applicable accountinng standards, the Chaities Act 2011 and the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with FRS 102 (effective January 2019).

They are prepared under the historical costs convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible. The accounts are adjusted for amounts receivable and payable and are prepared on the accruals basis.

The accounts have been prepared on the going concern basis. There are no material uncertainties about the charity's ability to continue.

Fund accounting

Restricted funds comprise revenue donations or grants for specific PCC activity specified by the donor. Unrestricted funds are income funds which are to be spent on the PCC's general purposes. Designated funds are general funds set aside by the PCC for use in the future and are unrestricted.

Income

Planned giving, collections and similar donations are recognised when received and gift aid refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered probable and the amounts due are reliably quantifiable. Dividends and interest are accounted for when receivable. All incoming resources are accounted gross.

Investments

Investments are revalued at the balance sheet date, and unrealised gains or losses are recognised in the statement of financial activities Realised gains or losses are recognised on sale of the investments.

Expenditure

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 expected to be paid over is accounted for when due. Expenditure is recognised on an accruals basis as a liability is incurred and is inclusive of value added tax which cannot be recovered.

Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with the Charities Act 2011.

Expenditure on other functional equipment is capitalised and depreciated where the cost exceeds £5000.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rentals or other income are shown as debtors less provisions for amounts that may prove uncollectable.

Pensions

The charity participates in a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities for the year in which they are payable. Timing differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.

10

PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

2. ADMINISTRATIVE INFORMATION

The charity is unincorporated and was registered on 17 September 2013 with the Charity Commission - number 1153845.

3. INCOME

3. INCOME
Unrestricted Restricted Designated Total Total
Funds Funds Funds 2025 2024
3(a) £ £ £ £ £
Donations and legacies
Voluntary Giving 99,703 99,703 93,814
Collections: 1,569 1,569 7,016
Donations, appeals etc 12,448 12,448 29,647
Legacies 303 303 200
114,023 - - 114,023 130,677
3(b)
Charitable Activities
Fees for weddings and funerals 1,159 1,159 698
Church Centre lettings 21,902 21,902 25,169
Grants 1,000 1,000 50,000
Community Outreach -
WWB 7,361 7,361 12,643
Other Income 9,823 4,897 8,181 22,901 8,134
32,884 12,258 9,181 54,323 96,644
3(c)
Tax Recoverable 25,130 25,130 23,108
3(d)
Interest
Bank and CCLA Deposit Fund Inter 1,805 222 3,354 5,381 15,854
CBF Deposit account interest - 2,454
1,805 222 3,354 5,381 18,308
TOTAL INCOME 173,842 12,480 12,535 198,857 268,737

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PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

4. EXPENDITURE

4. EXPENDITURE
Unrestricted Restricted Designated TOTAL TOTAL
Funds Funds Funds 2025 2024
4(a) £ £ £ £ £
Charitable activities
Missionary and charitable giving
OverseaBrickworks 2,600 2,600 2,761
Latin Link 250 250 600
Barnabas Fund 600 600
Tear Fund 300 300 640
Jerusalem and Middle East 300 300 500
Various mission - 600
Home: Latin Link missionary 3,050 3,050 1,910
Street Pastors 1,000 1,000 500
A Rocha 500 500 500
Various 2,525 2,525 2,225
11,125 - - 11,125 10,236
4(b)
Ministry: Diocesan parish share 56,600 56,600 61,097
Community Outreach 6,925 10,859 17,784 6,189
Church running and maintenance 63,059 63,059 70,337
Major repairs - structural renewal - 6,618
Depreciation on equipment 2,280 2,280 4,200
Equipment 966 966 1,312
Hall & Grounds 25,508 25,508 23,496
Governance costs & Other - -
Development Costs 4,690 4,690 521,605
WWB 12,315 12,315 19,931
Other 24,575 18,536 43,111 -
155,338 47,749 23,226 226,313 714,785
TOTAL EXPENDITURE 166,463 47,749 23,226 237,438 725,021

Included within governance costs above were no amounts due to the independent examiners in relation to independent examination

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PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

5. STAFF COSTS

TS
2025 2024
£ £
Wages and salaries 42,707 40,854
Employer's NIC 0 0
Employer's pension contributions 459 354

6. PAYMENTS TO PCC MEMBERS

The governing document of the charity allows members of the PCC to be paid for services provided, other than those provided in capacity as a council member. No other payments or expenses were paid to any other member, persons connected to them or related parties, except the reimbursement of expenses incurred on behalf of the charity.

During the year the PCC employed 2 part time Youth and Children's Workers, an Organist and a part time Administrator.

All eligible staff are opted into the NEST pension scheme, unless they opt out.

7. FIXED ASSETS

Tangible
COST
At 1 January 2025
Disposals at cost
At 31 December 2025
Depreciation
At 1 January 2025
Disposals
Charge for the year
At 31 December 2025
NBV 31 December 2025
NBV 31 December 2024
NTS
Market value at 1 January 2025
Gain / (Loss) on revaluation
Market value at 31 December 2025		 Church
Equipment
£
75,333
-
75,333
70,381
-
2,280
72,661
2,672
4,952
£
35,965
(420)
35,545

8. INVESTMENTS

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----- Start of picture text -----
2025 2024
£ £
9. Debtors
Gift Aid tax recoverable 1,923
Prepayments and accued income
Other debtors
1,923 0
10. Creditors
Amounts due within one year
Trade creditors 43,672
Accruals 2,987
2,987 43,672
11. Funds
Restricted
Community outreach -
St Barnabas was responsible for Winchester Wellbeing which it operated together with Winchester Baptist
Church providing meals and company until it was disbanded during the year. The funds remaining on
disbandanment were shared between St Barnabas and Winchester baptist Church with an additional payment
made to the Salvation Army.The funds are to be used for lunches and other community outreach to the elderly
and others in need.
Building appeal - gifts restricted to building development
Designated
Legacy Funds
Building appeal - gifts not restricted to building development
Analysis of Funds
General Restricted Designated Total
£ £ £ £
Tangible fixed assets 2,672 2,672
Investments 35,545 35,545
Current assets 51,236 23,669 74,653 149,558
Current liabilities (2,987) (2,987)
86,466 23,669 74,653 184,788
----- End of picture text -----

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PAROCHIAL CHURCH COUNCIL OF ST BARNABAS CHURCH, WINCHESTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

12. Movement in funds

12. Movement in funds
Balance at Transfers Investment Balance at
1st January between gain/ (loss) 31st December
2025 Income Expenses funds 2025
£ £ £ £ £ £
Restricted
Community Outreach 2,609 5,119 35,434 51,375 23,669
WWB 54,679 7,361 12,315 (49,725) 0
Other 1,650 (1,650) 0
58,938 12,480 47,749 0 0 23,669
Designated
Legacy 59,642 11,113 23,226 - 0 47,529
Building maintenance 3,150 160 0 3,310
Building appeal - gifts unrestricte 22,551 1,263 - 0 23,814
85,344 12,535 23,226 - 0 74,653
General funds 79,507 173,842 166,463 - (420) 86,466
Total 223,789 198,857 237,438 0 (420) 184,788

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