PAROCHIAL CHURCH COUNCIL
OF HOLY SAVIOUR. BITfERNE
ANNUAL REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024
CHARITY NO: 1157949

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, BrrrERNE
FOR THE YEAR ENDED
31 DECEMBER 2024
CONTEiirs
Annual Report
Independent Examineff 8 Report
Statement of Financial Activities
10
Balance Sheet
11
Notes to the Financial Statements
12

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, BITTERNE
Page 1
ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their Annual Report and Financial Stslements of the Parochial Church Council of Holy
Saviour, Bitteme for the year ended 31 December 2024.
The Financial Statements comply with the Trust Deed, the Church Accounting Regulations 2006. the
Charities Act 2011 and Accounting and Reporting by Charities: Ststement of Recommended Practice
applicable to charities preparing their Financial Statements in accordance wth the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015. induding ear
adoption as amended January 2016).
REFERENCE AND ADMINISTRATIVE INFORMAnoN
Holy Saviour. Bitteme is part of Diocese of Winchester within the Church of England.
Charity Name:
Parochial Church Council of Holy Saviour, Bitteme
Charity Registration Numbor:
Correspondenc8 Address:
1157949
Holy Saviour Church
Bursledon Road
Bitteme
Southampton S019 7LW
Parochial Church Council Trustees
The Parochial Church Council of Holy Saviour, Bitteme is a Charity which was registered at the Charity
Commission on 22 July 2014 under Charity Number 1157949. The Parochial Church Council of Holy Saviour.
Bitteme is administered and managed by °Church Council Trustees.. Trustees of the Church Council are
either ex officio, were elected by the Annual Parochial Church meets.ng on 30th April 2023, in accordance with
the Church Representation Rules. or c(H)Pted by the Trustees during the year.
All those who worship with us are encouraged to join the Electoral Roll. They are then entitled to attend and
vote at the Annual Parothial Church Meeting and stand for election to the Parochial Church Council.
Durlng the period the following served as Parochial Church Council Trustees:
Vicar:
Revd. Tony Palmer
Brian Gaffney
Adrian Jacobs
Chaimian
Churchwardens:
Licensed Lay Ministers:
Kim Baillie
Jane Fisher
Gareth Wood
Licensed Lay Worker:
Amanda Wood
Deanery Synod Members: Stephen Spencer
Brian Gaffney

Page 2
PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR. BIThERNE
ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEIABER 2024
REFERENCE AND ADMINISTRATIVE INFORMATION (CONTINUED)
Elected Trustees from January 2024 to Aprfl 2024:
There are potentially frfleen elected trustees:_
ears
Joanne A res-Proctor
Rebecca Baillie
Justine Boston
Kevin Sawers
Susan Ward
Brian A
es
Christo
her Harris
Fiona Hutchin
er Moran
James Roberts
Sue Bell
Alison La
Claire Moore
Louise White
Vacan
Elected Trustees from 2024
There are potentially fitteen elected trust88S :_
3 years
Susan Bell
Alison La
Claire Moore
Vacan
Vacan
2 years
Joanne A
res-Proctor
Rebecca Baillie
Justine Boslon
Kevin Sawers
Susan Ward
l year
Brian A
res
Christo
her Harris
Fiona Hutchin
er Moran
James Roberts
Our AdvIS￿s.
Indep8r¥Jent Examiner
Knight Goodhead Limrted
7 Bournemouth Road
Chandlerfs Ford
Eastleigh
Hampshire
S053 3DA
Bankers:
HSBC
55 Above Bar Street
Southampton
S014 7DZ
Investment Managers:
CCLA Investment Markqgement Ltd
Senator House
85 Queen Victoria St￿t
London
EC4V 4ET
Epworth Investrnent Management Ltd
9 Bonhill Street
Shoreditch
London
EC2A 4PE

Page 3
PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR. BIThERNE
ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
OBJECTIVES AND ACTIVITIES
The Parochial Church Council of Holy Saviour, Bitteme. has the responsibility in promoting in the
ecdesiastical parish the whole mission of the Church. pastoral. evangelistic. social and ecumenical. It also
has maintenance and financial responsibilities for Holy Saviour Church and other buildings on site.
Public Bonefrt Statsment
All our activities are undertaken to further our charitable purposes for the public benefit. In planning our
activities for the year we have considered the Charity Commission's guidan￿ on public benefit. including the
guidance 'Public Benefit: Running a Charity(PB2)' and, in particular, the supplementary guidance on charities
for the advancement of religion.
The total number of rnembers on the Electoral Roll as at 31 December 2024 was 203, detailed as
follows.'_
91 living inside the Parish
112 living outside the Parish
Due to the ongoing site redevelopment works, we stsrted 2024 meeting at 9:30 at Bitteme CE Primary and
the 11 am serrf1￿ upstairs in Oak Room. One of the most excits'ng highlights of 2024 was the official re-
opening of Holy Saviour on the 24th March by Bishop Geoff Annas (The Acting Bishop of Southampton).
ACHIEVEMENTS AND PERFORMANCE
The full Parochial Churth Council held six meetings during the year, with an extraordinary meeting to
approve the accounts for 2023.
Some of the significant items discussed andlor implernented by the council a￿ as follows:
Regular reports wern considered by PCC from tho Pro￿rtY W¢xking Group :.
The Churchwardens and Property Group did Risk Assessments of the Church and e￿cted signage
where appropriate and dmj Site Inspections of each room for maintenance purposes.
The fire extinguishers were serviced and placed in the correct positions in the new building.
Peter Seal has continued to update the graveyard records and is working hard to keep them in
order.
The Graveyard Working Team has done amazing work and the Graveyard and is assisted by the
SCC Ex-offenders group.
The team considered the Quinquennial Inspection made by the DI0￿Se. The ￿pOrt was very
encouraging. highlighting mainly small items. The big problem is the maintenance of the windows in
Holy Saviour, which we have been aware of for many years. The mullions. lead and glass need to
be maintained.

Page 4
PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, BITTERNE
ANNUAL REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
Gareth Wood had organised that the gates at the east and west end of the Churchyard be locked
belween 16.00 on 30 December 2024 and 12.00 on l January 2025. in a￿ordan￿ with the
Permissive Footpath Act 1980.
PCC discussed the following:"
Alison Large ensures that Safeguarding was discussed at all of our meetings. Safeguarding
Training was completed by all PCC members.
Becky Baillie has been encouraging and supporting PCC and those in other Leadership Roles with
their various levels of Safeguarding Training.
Fiona Hutchings our Treasurer gives Financial Reports at all meetings.
Throughout the year we discussed the best way to conduct our PCC Meetings by:"
Exploring the fundamental questions as a church leadership team.
Mission
Communlty
HomegroupslPastoral Carelservices Schedule.
Our Mission and Outreach Team conb.nued to work raising funds for our Mission Partners and
sustained support for our cuThent partners with our allocation of 1 Ooh from the personal giving to our
church is shared equally by the followng agencies: Bible Society: CMS (South America) - partner5
Marcio Ciechanovicz arKI Noemi Celeti. Brazil.. Hannah Seal Church Anny -The Gwent Valleys
Centre of Mission: Embrace the Middle East: FEBA: Leprosy Mission: Mission Aviation Fellowship..
Namalemba. Other donations were also made throughout the year from the tithe fund when
emergencies arose in fragile states.
PCC approved that we will be donating cash received over the 24hours of Christmas to various
charities. It had been agreed at Standing and Finance that 50150 donations go to Society of St
James in Southampton and Tear Fund. Middle East. A quiz was organised to raise money for
Tearfund.
The work of the Admln Team was reviewed, and it was agreed that Becky Baillie be apF)ointed as
the Vicarfs PA.
The Church Rewopening was planned for Palm Sunday when people who We￿ involved with the
project were invited and thanked. Our C¢xnmunity Open Day was held on Pentecost weekend,
which was most successful and enjoyed by many of the congregation and the wider community.
Ani Davy joined us as a curate and has become a valued member of our team.
Stephen Spencer gave regular ￿pOrtS from Deanery Synod Meetings.
Sadoc Chongo has given reports on the Youth and Children's Work. Links with the school are
strong with Tony and Sadoc visiting regularly for Collects"ve Worship and Ruth has organised a Ghoir
which is popular with pupils.
There has been a huge amount of work done to promote the use of our building for lettings to
initially raise funds to ￿paY our loan from the Diocese.
We updated and approved our Lettings Policy.
We updated and approved our Recruitment of Ex-offenders Statamant.
We updated and approved our Data Protection and GDPR Policy.
We implemented our Use of Social hledla Pollcy.
We implemented a Staff Training Policy.
We are working on a Lone Working Policy.

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUII BITTERNE
Page S
ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
Regular reports were brought to the PCC on the progress of Site Redevoloprnent.
Of particular note :_
Stage 2 has now been completed and the Churth has b8en in use since March 2024.
The Property Group has now laken over the maintenance with service agreements for major
equipment in pla￿.
The Recrealional and Pa￿Ing Area construction has begun and should be finished by June
2025.
The need for fundraising was discussed to enable us to repay the loan from the Diocese.
Senior Leadership Team
This group indudes Church Wardens and Ministers. meeting with the Vicar regularfy to
discuss and pray for the Church'5 ministy and mission.
Licensed Lay Ministers
Our LLMS are Kim Baillie, Mike Cranston, Jan8 Fisher, Brian Gaffney arHJ Gareth Wood. Meg
Cook has now become an LLM Emeritus whilst still continuing to faithfully serve in the parish.
Licensed Lay Worker
Amanda Wood.
FINANCIAL REVIEW
The PCC recorded a deficit for the year to 31 D￿mber 2024 of £403.829 (2023 - £18,712)
The income decreased from £776.311 for 2023 to £319,497 for the year to 31 December 2024.
Expenditure decreased from £795,023 for 2023 10 £723,326 for the year to 31 De￿mber 2024.
At 31 De￿rnber 2024. totsl funds were £821,713. including £18,587 of restricted funds and
£733.612 representing the value of the church room. This leaves £69.514 in General Funds.
Overall the PCC trustees are satisfied with the position of the PCC.
Investment Powers and Policy
The PCC holds funds which are not in the HSBC bank accounts but are with the Central Board of Finance
of the Church of England (CBF).
Reserves Pollcy and Going Concern
The trustees aim to maintain reserves in unrestricted funds at a level which will equate to sufficient
resources being held to meet future requirements of the Parochial Church Council of Holy Saviour,
Bitteme. The trustees are of the view that the PCC is a going concem.

Page 6
PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUII BITTERNE
ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
PLANS FOR FUTURE PERIODS
Wow what an amazing year it has been - there is so much we need to give thanks to God for. We have not
only seen the completion of the Site Redevelopment project in March 2024, but we have been blown away
by the way in which the new space has been used. We never could have imagined the ways in which the
new space has been used so brilliantly- the Marriage Course. the growth of Fireflies & 412 youth work, as
well as seeing the church transformed to host both wedding ceremony arKI wedding breakfast too.
As we look ahead to the year to come. we continue to be expectant for G<xl's provision in temis of growt
and outreach into the local community. Our heart and vision is very much to be a community of apprentices
who bring HOPE to Bitteme arKI beyond.
We are expectant for new initiatives starting up such as a Wedding Fayre. Dying Matters Day. the annual
parish open morning at Pentecost and many other things as the Lord leads us. We also are committed to
seeing growth across all our congregations and our desire is that ALL in Bitteme would know of Jesus,
incredible love for them.
2025 also sees th8 launch of our .25 for 2025. giving initiative where we are praying for 25
peoplelfamilieslcouples to commit to regularly give on a monthly basis £100 (or more). We recognise that
we have both financial challenges in terns of our loan commitments for the Site Redevelopment and that
any additional growth in ministry is likely to have cost implications too.
We remain hope-filled arKI ex<ated for all that God might want to do in and through Holy Saviour this next
year.

Pag• 7
PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, Bl￿ERNE
ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing Document
The Parochial Church Council of Holy Saviour. Bitteme is a cwrate body estsblish8d by the Church of
England. The PCC operates under the Parochial Church Council Powers Measure.
The Parochial Church Council of Holy Saviour, Bitteme is a charity, number 1157949 registered on
22 July 2014.
Recrultment and Appointment of the PCC Trustees
All church attendees are encouraged to register on the Electoral Roll. They are then entitled to stsnd for
election to the PCC.
Trustees. Induction and Training
New trustees recei￿ initial training into the w0￿.ngS of the PCC.
Risk Management
The major risks to which the PCC is exposed, as identified by the trustees. have been reviewed and
systems or procedures have been established to manage those risks.
Safeguarding
The PCC having due regard for the House of Bishops Guidan￿ covering safeguarding has standing orders
that all trustees. staff and volunteers working with the young and vulnerable are D8S certificated to the
required level.
Organlsatlonal Structure
The Parochial Church Council has been operating through a Standing arKI Finan￿ Committee arKI
Working Groups and leams, which meet between Church Councils. as follows:
Standing and Finance Committee
This is the only Committee required by law. It has the power to transact the business of the Church
Council between its meetings, subject to any directions given by the Council. It also oversees the
finances and helps set the Church Counol agendas.
Property Working Group
Oversees the rna1ntenan￿ and long-tenn improvements of the property.
Publicity & Communications Working Group
Oversees our publicity and communications with the community and within the Church and on the
Website.
Social Toam
To plan, organise and oversee social events
Technology Working Group - over58es techrK)logy in Church i.e. sound, projectors etc.
Mission and Outreach Team
Oversees the contact with and support of the Church's mission parthers abroad as well as
local groups.. it also recommends to the Church Council the way the mission giving is
distributed each year.

Page 8
PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, BITfERNE
ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
RESPONSIBILITIES OF THE TRUSTEES
The trustees are responsible for preparing the Trustees, Annual Report arKI the Financial Statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practi￿).
The law applicable to charities in England and Wales requires the trustees to prepare Financial Statements
for each financial year. which give a twe and fair view of the state of affairs of the tharity and of the
incoming resources and applicatj'on of resources of the charity for that period.
In p￿paring those Financial Stalements the trustees are required to:
Select suitable accy)unting policies and apply them consistently.
ObseNe the methods and principles in the Charities SORP (FRS 102}.
Make judgments and estimates that are reasonable and prudenL
State whether applicable accounting standards have been followed. subject to any departures
disclosed and explained in the Financial Statements.
Prepare the Financial Ststements on a going concem basis unless it is inappropriate to presume
that the tharity will continue in business.
The trustees are responsible for maintaining proper ac(x)unting records, which disdose with
reasonable accuracy at any time, the financial posib'on of the charity and to enable them to ensure
that the Financial Statements comply with the Charities Act 2011, the Charity (Accounts and Reports)
Regulations 2008, the provisions of the trust deed and the Church Accounting Regulations 2006.
They are also responsible for safeguarding the assets of the charity and. hence, for laking reasonable
steps for the prevention and detection of fraud arKI other irregularities.
Approved by the trustees on Aprfl 2025
and signed on tholr behalf by .
ear

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HOLY SAVIOUR, BirrERNE
I report to the trust￿ on my examinatson of the a(xounts of Holy Saviour, Bitteme, for the year ended 31
De￿fflber 2024 set out on pages 10 to 24.
RESPONSIBILITIES AND BASIS OF REPORT
As the trustees of the charity you are responsible for the prepardth)n of the accounts in accordance wrth
the requirements of the Charities Act 2011 {'the 2011 Acr).
I rewrt in respect of my examination of your charity's amnts as carried out under section 145 of the
2011 Act. In carrying out my eXaMina￿n I have folk)wed Ihe Directions given by Ihe Charity Commission
under section 145{5)(b) of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
I have cofflpleted my examination. I confimi Ihat no matters have come to my attention in connection with
the examinats'on giviTrJ me cause to believe that in any material respect.,
1) accounting records were not kept in resFeCt of the chanty as required by secb'on 130 of the 2011 Act,.
or
2} the ac£ounts do not accord v￿th those records; or
3) the accounts do not comply with the appltcable requirements Con￿mIng the fonn and content of
accounts set out in the Charilies (Accounts and RewJrts} Regulations 2W8 other than any requirement
that the accounts give a 'true and fair view, ￿thIch is not a matter conS￿ered as part of an independent
examination.
I have no concems and have come across no other matters in connection ￿￿th the examination to which
attents'on should be drawn in this reFX)rt in order to enable a proper understanding of the accounts to be
reached.
C J Goodhead FCA
Knight Gcrfxlheaj Limited
Chartered Accountants
7 Boumemouth Road
Chandle¢s Ford, Easuewh
Hampshire S053 30A

PAROCHIAL CHURCH COUNCIL OF HOLY sAVIOu￿ BtrrERNE
STATEMENT OF FIPIANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2024
Totsl
2024
Toial
20rJ
funds
funds
funds
INCOME
tklnations and lega(aes
Charitable actsvibes
Investment in
Profit on disFosal
204,706
42,T18
4,211
51,3&1
13.Xrf)
1952
256,056
56,278
7.163
184,
40,435
7,1&8
544,478
T￿1 income
251,695
67,802
319,497
776,311
EXPENDrruRE
Charitable &*vitEs
651,931
71.395
723,326
795,023
Total expenditure
651,931
71.395
723,326
795,023
NET INCOME FOR THE YEAR
AND NET MOVEMEKf IN FIXIDS
TRANSFERS BETWEEN FUNDS
15
7,571
17.511)
NET INCOME
1392,665)
13,593)
17.511) 1403,829) (18,7121
NET MOVEMEKf IN FUNDS
P92,665)
{3,$93)
17,511) {403,8291 {18,712)
FUND BALANCES AT 1 JANUARY a)24
1,195.791
211ei)
7,571 1,225.542 1,244,254
FUND BALANCES AT 31 DECEMBER 2024
15
803,126
18,587
821,713 1,225,542
The statement offinanaal activitw indu(ks all gains and losses rwnised in the year.
AJI income and exwditure deri￿ from continuing ￿liVib.e$.
10

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, 8rrrERNE
BALANCE SHEET AS AT 31 DECEMBER 2024
2024
FIXED ASSETS
raThJible assets
1,211,781
1,1Cfj,444
CURRENT ASSETS
tkblors
Deposits
Cash at bank and in hand
11
10
12
6.385
188.343
32,453
227,181
5,874
93,650
549,314
648,838
CREDITORS.. aff#)unts falling
due Vithin one year
13
(S8,149)
(91,72n
NET CURRENT ASSETS
159,032
557.111
LC*IG TERM CREDITORS
amounts falling due after rTr)re
than one year
14
1549.1(M))
(438,0131
NET ASSETS
821,713
1,225,￿2
FUNDS
15
Unrestricbj
ReSt￿lett
Endovm*nt
803,126
18,587
1.195,791
22,180
7,571
TOTAL FUNDS
821,713
1,225,542
Apwoyd by the trustees on
and S￿Jn￿ on their behalf by.
Affjfdz
Fiona Hutching¥
TreasU￿r
Tony Palmer
WKar
11

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR BirrERNE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 ACCOUNTING POLICIES
The principal accounknng policies ajopted. jUdgen￿ts and key sources ofestirnalKm unc&tsinty lli ￿eparatiOn of the Financial
Stateffents are as folloY6.'
Basil of Proparation
The PCC is a publ￿ tenefil entrty wthin ￿ rr&ining of FRS IOZ
The Finawal Statements have tryar&J in acccydantx ¥ith P£o)untsng and Reporting by Charities.. Statement of
Rec￿rnended PractKe applrable to charitw p￿Pan[￿j their Finanual Stalen*nts in a￿rdance with the Financial Rew)rting
Standard applicable in the UK and Republ￿ of Ireland {FRS 1021- I￿ar1[￿S SORP IFRS 1021, the Financial ReFX)rting Standard
appI￿Ab￿ in the UK and of Irda￿ (FRS 102) aThJ the ￿￿ch kn￿nting R￿ulat￿)nS 2CQ6.
The FinarKial Statements have prepared under the hotorul ¢Mt c￿vent￿ exwt for ￿ valuatK)n of wiv8sINEnl assets
are at market Wdlue applicaLIe.
The Finanrial Statements ind￿e all trdnsaclK)ns. a5se15 arvj li8ts'1itEs for *thich the PCC is responsible in law.
They do not include the Financial Statements of Church group￿ that their main affiliation to anoth￿ kKxly, nor those that a
infotmal gatherings of Church
The FinancBI Statements are prepared in sterling, is fvnctw)nal currency of the PCC. ￿￿netary amLwJnts are rounded to
the nearest £.
Incomo Rocognltlon Poli¢l••
lal Donations and Legxies
Grants and donations are rwnised pre￿nditK￿s we¥enting th￿'r use ha¥E I￿en met.
co1￿￿On$ are rwnise(l recei¥&J by or ￿ behalf of t￿ pcc.
Planned giving rtteNatAe urNJer Grfl Ail is rtr￿ntsed onty vknen
Inc¢￿￿ Tu r￿Verable on Gift AKI d￿￿'OnS ts rwnised tre relat￿1 incixne is
Donatol Servi￿ and fxilitEs are nKgwJed at the N3lue to the PCC can be quantifEd. The value of Servi￿ provbJ&J
by volunteers has not been Ind￿￿j in these Financial Statenmts.
Legacies to the PCC are ￿Oun￿l for &$ SC￿ as the PCC is notiw of rts193al entrtknEnt. the a￿U￿1 due is quantifiable and tts
ultimate receipt by the PCC is reasonabty (xtain.
{bl Other Ino)ry
Rental inoJffE from the lelb'ng of Churc* premises is vthen the ￿ntaI ts d￿.
(cl Gains and Losses on In1￿1n￿ts
Realised gains arKI kjsses are rwnis￿l *then inVestr￿ts ate sohj. Unre*iwl gains or k6ses are a￿unts￿ for on revaluatKJn
of investrnents at 31 De￿￿￿[.
12

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR BrrrERNE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 ACCOUNTING POLICIES {conllniMd)
Expendriure
Expenditu￿ is r&))3nised on an accnjals bas￿ *there there is a *al or construth* oblvJab'on ￿ Sett￿rnent is wobable and
quanIffPb￿. ExpeThJrture incI￿￿e5 VAT as PCC is not VAT regisler&J arbj is as part of the expenditure lo ￿th1¢h it
lates.
(al Fixed asgets
Grants and (k)natKins are &counted for wfien pa*J over cf Wh￿ rf that awdrd creates a ts'tNJing obligation on the PCC.
(bl ActivrtEs Directly Relating to the Work ￿ Ihe Church
The diwesan parish Sha￿ is xcounled for when paid. Any paii8h share unpakd al 31 [￿m￿er is provwjed for in these Financial
Statements as an oFwthnal (though r￿l a legall IBbility and is Sho￿ as a crgJitcK in the BaL8n￿ Sheet.
{cl Supwrt c
Support costs indude central fvnctKins have been all(xabJ o)st on a basis consistent V￿th the use of
resources.
Idl &)Vernar￿ Costs
These incl￿e those costs aSs￿lated *ith Tneeting the slat￿n&Y rqu1re￿￿nts of the PCC.
Fixed Assets
(a) Consecrated Propety
Consecrated and beneficèj pYoFety of any kind ts exclud&J from tr￿ statutory definFiM)n of'charitl by $￿tIon 1C42)lal and Ic) of
Ihe Charl￿$ Act 2011. All expenditure incurr&J on C£JnS&ra￿j or berEf￿￿j ￿1￿jIngS is wrttten-off in the year that it is incurred.
{b) M0Veab￿ Churth Furnishings
M0vea￿e Churth fumishirvJs hebj by the w￿r aThd Church Vdrdens on SFecial trusl for the PCC and require a fxulty for
disposal are Inalienab￿ prop￿ liS￿j in the church inventory. For inalienable proterty wuired prior lo 2014 the￿ is insufficient
cost infomiation available and. therthe, Such a￿lS are rnl N71ued in the FinancAal Statements. Items aCqUi￿d Sin￿ 14 May
2014 are capitalised arKI dep￿lat￿l in the Financral Statements over th￿"1 useful economiG lrfe on a straKJht-line basis.
Ic) Other Fixiures, Fittings ar￿ Equipff£nt
Equipnent used Trhithin the Churth premises is depreualed on a strdkjhtrlille basis over its usefijl econom￿ lrfe.
{d) Capitslisation Threshokl
All expenditure incurred on indivvjual fixej assets bebw £1,(KXI is vffitten-off in the year that it is irKurr&l.
Deposils
Investments are valued at market walue at 31 DetsmtEr Ththere ap￿Kable.
13

PAROCHIAL CHURCH COUNCIL OF H(XY SAVIOUII BrrrERNE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
1 ACC(XIKTING POLICIES (continued)
ArrM)unts o%%ing to the PCC at 31 in resk*Ct of f￿, rents or otsr income are Sho1￿ as debtors less any provis￿ for
amounts that may prove u￿oI*￿ble.
Current Asset Investments and Cash at Bank
Current as*t invesltr£nls and cash include Ixh hekj on dewtsrt erther ¥￿th the CBF Church of England Funds, Ep￿rth
InvestnEnt Man￿e￿￿nI Ltd or at the bank.
Credltor¥ and Provisions
Creditors and provisions are rwJnised wthere the PCC has a present obfNJaiion resulting from a past evenl ihat wll probably
result in the transfer of funds to a Ihird party aThJ the aftN)unt due to settk the oblwjakn'on can be measured Of estimalea re￿abty.
Taxalon
The PCC is ewnpt from taxation on its chwitable activities.
Fund Accounting
Unrestrict& funds represent the fvnds of the PCC that are not subpct to a7y restrickns ￿ardifig their use and are available for
applrAbon on the genpJal purr•3ses of the PCC.
Designated funds are general funds set asth by the PCC for use in the future. ProFCt funds are desvJnated for particular pyojects
for ￿mIn￿traI￿)n purrAxes only.
Restricted funds comprise..
{a} income from en(knknTr*nts is to te ex￿ on ￿tr￿￿ wrtKtsS intend&J by the donor, and
(bl revenue donations or grdnts for a PCC actity intended by the donor.
Where funds have unS￿nt baartts. interest on their pTh)led invesknEnt is apkK)rtKJnwJ to the indivijual funds on average
balan￿ basis.
Erth%rnt furxls are fvnds, the capital of ffll￿ retsin&l either pern*nenUy or at the PCCS disc￿1￿￿. The income
derived from the endobThnt is to trR used as restrKt&J or Unrestric￿ income funds, deFthding UFon the purpose for vthich the
endowThnt was estsblished in the first place.
Flnancial Instrum￿ts
The PCC only has financial assets and finarrial liabiliks of a kind that qualify as bas￿ finanoal instruments. Bast financial
insttuments are inrtially rec0jn￿￿j at tran&%t#)n wdlue and subwjuenlly measur&J at their setmemenl value.
Significart Judgements and Estimaies
Preparation of trE Finartial StatenHts may require Ihe tru$t*s to make swjnfficant ILMJge￿ntS a￿1 estifflates. There are no
items in the Financial Statements ￿ere judgements armj estimates K)ukd ha￿ a signrfKant effect on amounts recognised in the
Finanaal stste￿￿nts.
14

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, BITTERNE
NOTES TO THE AccouKfs FOR THE YEAR ENDED 31 DECEMBER 2024
2 DONATIONS AND LEGACIES
2024
Totsl
lund•
2023
Totsl
tund$
fvndi
fvnds
Gfft bank orders and ch4ues
Income Tax r￿ver&1
Non Grft Aid bank and envelo￿5
Church
Donations
Parish &tivitses
Legacies
Redevelopment grantsldonatKins
63,174
28,79)
5,739
8,549
55,828
3.6%
38,93)
63,174
37,434
5,739
8,549
62,953
3,696
38,930
35,581
62,607
33,933
6,459
7,926
59,894
1,4
100
11,851
7,125
35,581
204.7t
51,350
256,056
184,260
There Aere no donateJJ servK£5 and f￿'11t*S ￿l¥at￿e C(￿￿1 t* qu￿trfi￿ Ki the year (2023. rrt)ne).
3 CHARITABLE ACTMTIES
2024
Total
funds
20ZJ
Total
fundj
Unrmtricted Restricted
funds
fund¥
Church Activities
Weddings and fvnerdls
Hall kgttings
25,294
8,498
13,982
4,020
33,792
33,792
18,CQ2
Fundraising
Sundry inc4)me
Grants
5,933
16,500
13,SXI
13,&)0
13,500
22,486
22,433
42,778
13,S)J
56,278
40,435
4 INVESTMENT INCOIIE
2024
2023
Total
funds
Unr9Btri￿ Rostricted
fund•
fundi
lund$
Inte￿t rEreived
4.211
2,952
7,163
7,138
15

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUII BirrERNE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
5 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTivmES
Total
2024
funds
lund•
2023
Grants to Further the Work of the Church
Overseas missions
missions
12.958
9.792
22,750
21,456
769
chU￿h Expeni
Worship
Parish Share
Youth and Chiklren
Evangelism
Lay training
Weddings and funerals
Parish adj'vrties
Depwath'on
2,8SS
66,778
9,047
2,614
71,C(4
5,972
66,778
8,047
227
433
10,274
10,003
42,789
433
10,274
11,(MJ3
42,789
2,125
6,624
9,292
25,631
Propety
Heabng, IvJhtirvJ arml
Insurance
Proth maintenance
Redevek)pnEnl costs
aeaning materia15
Loan inleresl
18.056
7.936
15.910
358.467
1.182
31,749
18,056
7,936
15,910
404.570
1,182
31,749
21,431
10,859
7,863
524,404
551
21,781
46,103
Stsff salaries and onl￿￿
RecnJitnEnt (x6ts
lrKum￿nt and Deao)n's exrenses
46.670
13,500
eAI,170
44,386
740
740
Support and Gov•ffl￿
SupFrf)rt ojsts
Govemance costs
14,019
2,637
14,019
2.637
11,422
3,420
TOTAL EXPENDrruRE
651?31
71,395
723A26
794023
16

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUII BITTERNE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
6 ANALYSIS OF SUPPORT AND G￿ERNANCE COSTS
The PCC Klentrfies the costs of ts suprth fundion. It then idenbfw those Ixsts relate to the g0Vema￿e functh)n.
PCC allcrates the supwrt and ￿￿EmarK* ¢)Jsts enb'rely to Unrestrict￿ e￿ndIture.
General
Support Gov•rnanc•
Bmis of
Apportlonm¢nt
Fund•
offi￿ costs
Technok)gy
Te￿phOne
Publicity
Professional fees
Ir￿1￿ndent Examiners fee
Bank charges
Sundry expenses
5,636
5,(M)2
1,490
349
(3631
UswJe
Usage
Usage
Usage
Governance
C>)veman
Uwe
Usage
5,(1)2
1,4
349
{3631
)1
1.041
501
1,041
14,019
1637
16,656
The Ind4Endent Examinerfs fee for this year is £2,5a) {2023'. £2.880).
7 GRANTS
During the year the charity m* the folhing grants of£1,LKKJ or more to organisa1K￿S'.
Bible Society
Church Amy
Church Mission ScKEty
Embra￿ the Middle East
FEBA Ralio
Leprosy Mtssion
MisswJn Awati(￿ Felk?￿h1p
Namalemba and Bum￿z1 (￿Urch of Ugarmja
1,413
1,413
1,413
1.693
1,413
1,413
1,413
10.713
8 ANALYSIS OF STAFF COSTS AND TRUSTEES. REMUNERATION AND EXPENSES
2024
2023
Salarres and ￿e8
,170
44,386
2024
2022
The average numl*r of empk>yees ¥Rs:
There wpre no empkiyees wth emoluments in ex￿ of £fJ),CiIJ12023 - ncKel. During Ihe year, the PCC employed a parish
admin￿tratOr, a families vnrker, a finance assistant, a personal assistant, a hall cleaner and a kitdEn assistant. The parish
administrdlor, finan￿ asststant and ￿rsonal assi5tsnt were aL80 Intslees aThd Ic*3ether recaved £21,193 in remuneration and
benefits12023.. £18,183) No other Iruslee ￿1ved any ￿n￿neral￿an.
Six Iruslees ￿re reimburseJJ exFenses durirvJ the year totauing £1.913 for wrchases of equiwEnl and supplies12023.. 10
trustees reimbursed £4,333).
17

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUII BITTERNE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
9 TANGIBLE ASSETS
Church Room
Exten￿0￿ Equipment
Totsl
COST
Al t￿InnIng of year
Addrtions
Di8Fosals
At end of year
1,040,671
34,875
104,912 1,145,583
113,251
148,126
1,075,546
218,163 1,293.7(13
DEPRECIATION
At beginning of year
Charge
Al end of year
),814
21,512
42,326
18,325
21,277
39,602
39,139
42,789
81,928
NET BOOK VALUE
At end of year
At beginning of year
1,033.220
1,019,857
178,561 1,211,781
86,587 1,106,444
Cons•crat•d Property
As set oul in the Accounting Policie5 alThE. (XjnseJa￿ and betEfKed proFerty of any kind is excluded the Financial
ststements by the Charibes Act 2011.
A8 a resull, the Parish Church {H￿Y SaV￿Ur) is nol sh(pan in fix&J assets. Expenditure on maintenance or refurbtshment of this
propety is not capilalispJJ but ￿Itten off in the ￿ar that it is incutred. This irKJudes the S* 2 redevekynEnt pro1￿1 wthiGh
an during this year.
Church Room Ext•nslon
The Church Room Extenston Was a)nStr￿ted 2021 and 2022 kYOVK1ing fxilibes for the use ofthe thurch and the l(YAI
community.
The tide lo the r& ￿ld by Withler DiLKwe in trust fLY the PCC. It is bet'ng depre￿at￿l over 50 years.
Equlpment
All non4ixed equpment. greater Ihan £1,(XX), is IH'ThJ caw&lised de￿￿1t￿j o*r ils useful exonom￿ life.
18

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR. BirrERNE
NOTES TO THE AccouKfs FOR THE YEAR ENDED 31 DECEMBER 2024
10 DEPOSITS
2024
2023
Affimwtive FUNI
AffirmatNe Fund r*vdk)pn
C(XA funds
57,433
100,834
30,076
52.250
12.952
28.448
188,343
93,650
11 DEBTORS
2024
2023
Otr*r Debt
Tax rKoverdbie
3,822
2,563
2,456
3,418
5.874
12 CASH AT 8ANK AND IN HAND
2024
2023
Current ￿)Ullt
No 2 Acwunt
No 3 Aco)unt- R￿de￿il￿T￿nI
3.082
18.582
10.789
21,267
19,813
32.453
549.314
13 CREDITORS: amounts fallkng due **hln on• year
2024
2023
Trade crgjrtors
Tax*ion and wial security
Pensions
Accruals
Other creditors- devdopment
Redevelopment loan - memt
Redevelopffent loan - dirxesan
1,932
271
2,520
22,896
517
73,404
17,420
68,149
91,727
19

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, BITfERNE
NOTES TO THE AccouKfs FOR THE YEAR ENDED 31 DECEMBER 2024
14 CREDITORS., amounts falllng due after one y&v
2024
2023
R￿eNElOPnPnt loan- nEmber
Redthek>Pn￿t knan . diocesan
40,OCIg
398,013
549,1
549,100
438.013
Redevelopment Loan . M•mber
The redevelopment loan, weiv&J in Septemter 2020 from a thurch member, is repayaNe no laterthan fve years after Septemter
2020. The k)an carries rK) interest No repaJThnts hav8 be8n m&Je to dale.
Redevelopment Loan . Dlocman
In October 2021, the PCC tcok out a with the DKwe of Winchester for £2PAJ,OC*J lo assist financiThJ the redevelopment
of the church sile, whKh vfts extended by £150,(th in July 3)23. The ban ts repayble over a penc¥J of &J nN)nlhs and carries an
interest rate of the CCLA CBF Church of EThJland twit rate plus 2%. Repayments comThEnc&J on 4 January 2022 but the
churth vrds granted a defemient so no pa￿ts *ere due to made during l)23 or 2024. The church is currenlly negot￿ling wth
the Dhxese atM)Ut ￿Vised repaynEnl terTns.11 is wartsj as to present the *thole ojtstanding balan￿ as falling due in
ftKYe than one year.
15 ANALYSIS OF CHARITABLE FUNDS
Balance at
1 Janu
Tran￿•Th Balanc• at
bthwn 31 December
fvnds
2024
24
InGome Expendiiure
unres1rfct￿ Funds
General Fund
459,LK)5
251,695 {613,8821 (27,3(Ml
69,514
DesWjna￿ Fund- Churth r(A)m
736,786
{38,0491
34,875
733,612
Restricted fund•
Namalemba and Burno￿ FurKJ
Redevelopment
Youth worker
Legacy- Wodd Church Acti￿ Group
Leg￿Y for Senmirs Tea
Legacy for ￿8Y Church
8.248
8.199
46,103
13.5CKJ
19,5421
(46,103)
(13,S)01
12501
(1,OlY)I
11,1Y)01
6,905
797
547
3,404
7,731
8,731
22.180
67,802
(71,3951
18,587
EndO￿t funds
Churchyard endovffl*nl8
7.571
{7,5711
Total lunds
1225,542
319,497
IT23,326)
821,713
20

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUII BITTERNE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEIIBER 2024
15 ANALYSIS OF CHARrrABLE FUNDS (conlinued)
Unrestrided Fundi
Unrestrtcted funds comprfse those funds tnjstees are free to use li charitable ob￿.
D￿Ignated Funds
TI￿se o3mprise furKls trustees have set aside for partKular purww. The Chu￿* R￿rn fund represents the trMx)k value of
the n)Jm less the orKJinal of the dKyxsan k)an indudwo intmL
Reslrfcted Fun
Restricted funds are fvThJs given for partixlar purkmxe ar¥J pro1￿. The restrthl fvrKts must be uwl ts the specffic purF*Ae as
laid do￿ by the donor.
DUrir￿ the preparation of Ihe acll￿nts. tsjr furth *ere identifwj frThn leg&ies gi4pn to the chut¢h ￿1th restrictions on use, whlth
h￿1 teen wevKyJsly Includ￿ in unrestn'ct&rf general funds. Tr atove nots Ikerefore sh¢yK the ￿[r&I brought forward balance
for eth fund.
The ￿Stricted fijnds comwsed..
lal The Namalemba and BurrKJ]zi fund is fty ¢1￿MUnity atwj finanoal SUPF<Kt for these partner parishes in Uganda.
Ib) The redevelOpn￿nI fund is a furNJ for the devekY￿nt of the new church roc#n ext￿S￿n and its surroundings. The fund
reFwnts rTh)n￿ T￿lved for the wrw>ses of rede¥eknping the thurch. The transfer tyjl of the fuNJ represents eX￿ditU
the AV fit-OLrt of the church *ih w caprtalised during the year.
{c} The ftMJr *acy funds ￿sU11 *acEs trwueathed to the church for the pur￿seS described.
Endo￿nert Funds
EndovKrEnl funds are capital fund5,' during the ￿rthe trustees agreaj to release these to General Funds.
21

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, BITTERNE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEIIBER 2024
16 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestrict•d Rastridod Endornt
fun
funds
funds
Totsl
2024
Fund balances as at 31 D6c&n£w 2024 ty.
Tangible fixed assets
Current asse15
Current liabilities
LOng4e￿ liabilit￿S
1,211,781
208,594
168,149)
(549,1(M)I
803.126
1,211,781
227,181
168.149)
(549,1 Wl
821,713
18,587
18,587
Unrestricled Restrlcted Endomnent
lund$
funds
fund8
Total
20ZJ
Fund balances as * 31 DKemt*r2023 ￿￿eS￿1edbY.'
TarrfJib￿ fixed assets
CU￿nI assets
Curwl liabilib'es
Long-term liaLNlities
1.1L%,444
297,gJO
191,72n
{116,8261 (321,18n
1,195,791
22,180
1,IC6,444
648,838
{91,727)
{438,013}
7,571 1,225,542
343,367
7,571
17 TAXATION
As a teoistered charity. ts incx)rre is generalty exempt from tax by rea￿(￿ of its ChaFItab￿ ijbjects and ￿￿'Vities.
18 RELATED PARTY TRANSACTIONS
The church received a grant of £6,(m from Bitteme EducatKfflal Trust duriry the par. The managing trust￿ of 8itteme
Educational TDJSt are the Y￿r and churchvardens of Hdy saY￿Ur, 8itterrE.
The church re￿iVed a granl of£7,5CQ from Brtteme EccSesia5tical Trust during the ￿ar. The managing trustees of Bitteme
Ecclesrdstical Trust are the viGar and church¥Rrdens of Hdy Savk)ur, 8itteme.
During the year a total of £1,943 %Yas k)ar*d to three trJstees for ttckets to Wine. Al the year en6, £1,427 of this remain&J
due, This is rep￿sefited in Cxher E*btors in Note 11. {3)23.' £3,509 lolal loaned to three Injstees. with £1,190 remaining due at the
yearend, 8nd since repaKI.I
During the JEar a total of £625 vras paid in rernuneratK￿ and ￿￿efft5 to relati¥es of tnjstees. (2023: none.)
During the year a total of £851 was pawj in expenses to fi¥e relatives of trustees. (2023.. £1,540 expenses pawj to ￿1r relatives of
trustees.)

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, BITTERNE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
19 COMPARATIVE 8TATEMEpif OF FINANCIAL ACTMTES FOR THE YEAR ENDED 31 DECE118ER 2023
Unrestrlded RestrtGted Endo￿nant
ftds
fundi
fun
Total
2023
INCOME
Donations and kgaoes
Charitable aclivrties
Other incoff
Profft on dist¥)sal
155,310
31,435
4.554
28.950
184,￿1)
40,435
7,1&8
544,478
2,584
544,478
Total income
191,299
585,012
776,311
EXPENDITURE
Charilabk adyiities
252,019
543.
795,023
Total oxpondlture
24019 543,004
795,023
NET INCOME FOR THE YEAR
AND NET MOVEMENT IN FUNDS
16Q720) 4008
(18,712)
TKINSFERS BETWEEN FUNDS
237.197 1237,19n
NET INCOME FOR ThE YEAR
AND NET MOVEMENT IN FUNDS
176,4TI
(195,189)
(18,712)
FUND BALANCES AT1 JANUARY 2023
1,019,314
217,369
7,571 1,244.254
FUND BALANCES AT 31 DECEMBER 2023
1.195,791
22,180
7,571 1,225,542
23

PAROCHIAL CHURCH COUNCIL OF HOLY SAVIOUR, BITTERNE
NOTES TO THE Accouiifs FOR THE YEAR ENDED 31 DECEMBER 2024
20 IAOVEMENT IN FUNDS PRIOR YEAR COIIPARATIVE
Balance at
1 knuary
Trnnslers Balance at
between 31 December
lunds
2023
Income Exwdiiurn
Unrestrlcted Funds
General FuThY
244.875
191,299 {214.366)
237,197
459,PA)5
[￿S￿nal￿ Fund . Churth r(x)m
774.439
137,653)
736,786
Restrlcl•d lun
Parish hall aThJ office
Namalemba and BuThwzi Fund
R￿leVelOp￿*nt
Youth I￿)rker
Legacy. Workl ￿UrCh Action Group
Legw for Selli0￿ Tea
LgJ¥ ts Messy Church
(￿J),[￿}
2,437
14.411
s61,￿11
(B,6￿}
(524,404) {37,197}
(9,C(MJ)
8,248
797
797
4,404
8,731
9.ni
(1,OLJ))
217,369
585,012
1543,(IX) 1237,197)
22,180
Endowment fund$
Churchyard end￿nts
7,571
7,571
Totsl fvn
1344354
716,311
(795,OZJ)
1,2ZS,542
24