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2022-12-31-accounts

St. Mary's Parish Church Hook-with-warsash Annual Report and Financial Statements of the Parochial Church Council for the year ended 31st December 2022 Joint Priests in Charge.. Revd J M Terry & Revd N S Terry Bank: Barclays Bank plc Commercial Road Portsmouth Independent Examiner: Mr N. P. St. John 120 Warsash Road, Warsash, Southampton S0319JA St M•ry Hook-with-W•rs•6h. 109 Church Road. Warna8h. South*mpton, S031 gGF Emall: ulrfe$ tma warsash.o .uk Website: stma 2vsa8h.o .uk Charlty Number: 1162521 Page 1

- - St. Mary, Hook with Warsash Year Ended 31[st] December 2022

Annual Report and Financial Statements of the Parochial Church Council for the

Administrative Information

St. Mary’s Church is situated in the Parish of Hook-with-Warsash. It is part of the Diocese of Portsmouth within the Church of England. The correspondence address is The Church Office, 109 Church Road, Warsash, Southampton SO31 9GF.

The Parochial Church Council (PCC) registered as a Charity with the Charity Commission in June 2015. The full name of the Registered Charity is “The Parochial Church Council of the Ecclesiastical Parish of St Mary, Hook-with-Warsash”. The Charity Registration Number is 1162521.

PCC members who have served from 1[st] January 2022 until the date this report was approved are:

Priests in Charge Revd John Michael Terry (Joint): Revd Nicola Susan Terry Licensed Readers: Mrs June R Ward Mrs Eva C Upward Ms Lynn Buckle (from 24[th] Sept 2022) Churchwardens: Mr Peter W Upward (April 2013 - Present) Mr Roger Clear (Resigned - 21[st] Jan 2022) Mrs Jennifer Palmer (8[th] March to 26[th] April 2022) Representatives on Deanery Synod: Mrs Elizabeth A Simpson Mr Robert J Bottomley Elected Members: Mrs Carol Day 2019-2022 Mrs Sally Donlevy 2019-2022 Mrs Penelope Sheppard 2019-2022 Mrs Lorraine Yeomans 2019-2022 Mr Iain K C Wilkie 2020-2023 Mrs Virginia E Wilkie 2020-2023 Mrs Sara J Clear 2020-2023 Vacancy 2020-2023

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St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

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- - St. Mary, Hook with Warsash

Annual Report and Financial Statements of the Parochial Church Council for the

Year Ended 31[st] December 2022

Mrs Lesley Stevens 2021-2024 Mrs Gemma Winterton 2021-2024 Mrs Frances Kay 2021-2024 (Resigned 8[th] Nov 2022) Vacancy 2021-2024 Mrs Sally Donlevy 2022-2025 Mrs Penelope Sheppard 2022-2025 Mrs Lorraine Yeomans 2022-2025 Vacancy 2022-2025

Aims and Purposes

The Parochial Church Council shares with the joint Priests in Charge, the responsibility of agreeing the ‘policy’ of the congregation by which it is appointed, in order to ‘cooperate with the Incumbent in promotion in the ecclesiastical parish the whole mission of the Church’ (PCC Measure 1956); pastoral, evangelistic, social and ecumenical.

Structure, Governance and Management

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

Along with receiving reports on Risk Assessment, the Safeguarding of Children and Vulnerable Adults remains a primary responsibility of the PCC. Safeguarding is a standing item on each PCC Agenda. The Parish Safeguarding Policy was reviewed and reapproved in May 2022, and we follow the national and legal framework for safeguarding children and adults, and Church of England policy and practice. Training is arranged from time to time as necessary by Mrs Gemma Winterton who is the Parish Safeguarding Officer.

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults).

Objectives and Activities

In addition to its aims and purposes as detailed above, the PCC has maintenance responsibilities for the Church, Churchyard and Church Hall along with the responsibilities of managing the finances of the Parish.

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St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 3

- - St. Mary, Hook with Warsash Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

Church Attendance (+/- difference to 2021)

There were 184 (+21) parishioners on the Electoral Roll in 2022 compared to 2021. Physical attendance at Services during October 2022 was 130 which was higher than in 2021, mainly due to the gradual opening up of the Church activities in 2021 after lockdown.

The following ceremonies were conducted by staff of St. Mary’s during 2022:

(2022) (2021)
Baptisms & Thanksgivings 25 (+11) 17
Weddings & Blessings 8 ( - 5) 13
Funerals, Cremations & Interments 43 ( + 1) 42

Achievements and Performance

COVID-19 continued to present challenges during 2022, although less than in 2021 as we gradually found a new normal. The PCC met formally six times. In addition to the regular PCC Meetings, the Standing Committee met five times during the year to carry on the business of the PCC under a delegated authority.

Sub-committees which had struggled to meet physically because of social distancing restrictions during 2021, started to meet again in person during 2022 and reports of their discussions were received by the full PCC and reviewed as and where necessary. The PCC has various sub-committees and working groups which are Standing Committee, Pastoral Care, Children and Families Work, Communications Publicity & Events, Finance, Church Hall, Sunday School Leaders, Charitable Giving and Forging Links. Recommendations and suggestions from sub-committee meetings are normally made by written or verbal reports and fed back to the main PCC with the aim of freeing time to discuss other matters at the full PCC meetings. Members of the PCC are encouraged to actively participate in at least one sub-committee or working group. With the exception of the Standing Committee participation in sub-committees is also open to members of the congregation who may wish to help in the life of St Mary’s further by volunteering their skills. In addition to the sub-committees, the PCC has coordinators for areas such as Fundraising & Social, Stewardship, Safeguarding, and Friends of the Churchyard.

In January 2022 a refurbishment of the twenty-two year old Church Hall Kitchen was completed at a cost of £25k. This was funded by several congregational donations, a Hampshire County Council Grant with the remaining balance funded from PCC Resources.

Technology, having played an important part of Church life in 2021 during lockdown was further improved in May 2022 with the completion of a new microwave link enabling the Church building to utilise the internet connection from the Church Hall. This was funded by a single donation from a member of the congregation. This will now allow us to consider how we may move forward with technology to further assist in the mission of the Church.

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 4

- - St. Mary, Hook with Warsash

Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

Day to day Churchyard Management has continued through the year with the attention of ‘The Friends of St. Mary’s Churchyard’. The church building has always been regarded as generally in good order for a building that is grade two listed, but the 2016 Quinquennial Inspection recommended work that could not be considered to be undertaken due to the uncertainty of the pandemic in 2020 and 2021. A further Quinquennial Inspection undertaken in May 2021 highlighted additional urgent repairs to be completed by 2026. Both Quinquennial Inspection reports were combined to provide a comprehensive schedule of work necessary. High-level work was prioritised over lower-level work and a repair funding target of £130k set. Whilst the PCC had designated some funds towards the repairs, an appeal was made to members of the congregation for donations towards the repairs. We are humbled by the tremendous response to the appeal, such that the work was able to commence in September 2022.

Café Company was held once a month in the Church Hall on a Wednesday morning between 10-12noon, selling Teas, Coffee and Cake, and providing a place to meet friends, make new ones, and have a chat over a cuppa. In June a Jubilee Tea was held to celebrate the Queen’s Platinum Jubilee. In November Café Company received a £500 grant from the Earl of Southampton Trust towards the cost of providing a warm hub over the winter months.

During Advent we were truly blessed to be able to celebrate many services on the lead up to Christmas; (Nativity, Carol Service, Nine lessons and Carols and two Crib Services on Christmas Eve). The two Crib Services held on Christmas Eve were a happy, noisy, but joyous time for our potential young congregation. Christmas was celebrated with Midnight Communion on Christmas Eve, and Communion Services on Christmas Day where the choir were able to further perform music they had been practising for many weeks.

We are grateful to all volunteers, many of whom shielded in 2021, but who were once again willing and able to assist in so many ways with the running of St Mary’s. We continue to seek further volunteers to help spread the load as we are aware that in common with other churches, we have an aging congregation.

The PCC has continued to employ one person part time during the year - a Families Worker running our Stay and Play and Messy Church congregations under the oversight of our joint Vicar, Revd Nicky-Sue Terry. Stay and Play and Messy Church required more helpers to assist in ‘meet and greet’ and refreshments at the various morning and afternoon sessions.

A steering group from the four churches in the Western Wards has been set up to investigate a covenanted partnership allowing fuller collaboration between these church congregations. Monthly meetings are being held and so far the proposed links and discussions have been reasonably successful with two joint evensong services taking place and two Prayer Services in two of the four churches with two more to come. The new bishop seems to be quite impressed with the idea of the Covenanted Partnership so we

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

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- - St. Mary, Hook with Warsash

Annual Report and Financial Statements of the Parochial Church Council for the

Year Ended 31[st] December 2022

must hope for some movement on the selection of stipendiary ministers in the three churches that at present are in vacancy.

A Covenanted Partnership is of such significance that it is not a matter of purely local concern. Thus the concept is to be endorsed by the diocesan leadership who can hold the clergy leaders accountable at MDR for maintaining the Covenant. It will also be robust enough to ensure continuity when there are clergy changes. So, and in order that a Covenanted Partnership may be given proper support by the churches involved and that commitments are not entered into which go beyond the competence of any small group or individual, approval must and will be sought from the appropriate PCCs and the documentation agreed and signed by all their Chairs, Church Wardens and Secretaries. This will provide a degree of mutual parochial accountability. Each PCC will continue to be a separate entity and charity in their own right.

Financial Review

In 2022 there was a surplus of income over expenditure of £40.4k mainly due to a delay in part of the Church roof repair work project due to adverse weather. Income was higher than originally budgeted due to the increased level of giving and donations during the year in response to our appeals. Expenditure was higher than originally budgeted due to the repair and maintenance projects undertaken during the year.

Planned Giving for 2022 was 6% higher than 2021, and 19% ahead of five years ago, in addition to which the number of online and card transactions increased substantially during the year.

Parish Share was paid in full at £6.4k each month, and 15 charitable donations totalling £6,482 were made during 2022 (see note 4 on page 17).

Diocesan Fees have been fully paid for 2022, and at the end of the year no agency monies were held.

Reserves Policy

At 31[st] December 2022 the PCC had 859 shares in the Church of England Investment Fund which had a bid market value on 31[st] December 2022 of £17,734.83 and cash on deposit with the Church of England Deposit Fund of £10,474.05 which together totalled £28,208.88. At the PCC Meeting on 11th January 2022 the PCC agreed to reinvest all future dividend income and interest from both these accounts into the Church of England Deposit Fund to continue to build up the level of our reserves.

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 6

- - St. Mary, Hook with Warsash Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

Related Parties

Donations were received during the year from related parties (PCC Members) totalling £159,047.20. One PCC Member is employed part-time as a Families Worker running the Stay and Play and Messy Church congregations. Total pay received during 2022 including holiday pay was £2,415.00.

Funds held as custodian trustees on behalf of others

At 31[st] December 2022 the PCC held no funds on behalf of others.

In January 2022 Roger Clear resigned as Churchwarden for health reasons after serving for a period of eight years.

A new Churchwarden appointed at a Vestry Meeting in March did not seek re-appointment at the annual Vestry Meeting in April, and we continue to search for a person to be called to this role.

In November 2022, our PCC Secretary Mrs Frances Kay resigned and we are currently looking for a person to fill this role.

Our existing Churchwarden Peter Upward has signified his intention to retire at the Vestry meeting in April 2023 and we have started the search for a replacement.

Iain Wilkie, Hon PCC Treasurer 19[th] January 2023

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 7

- - St. Mary, Hook with Warsash Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL

members of PARISH OF ST MARY, HOOK-WITH-WARSASH

On accounts for the year 31[st] December 2022 Charity no 1162521 ended (if any)

Set out on pages 10 - 17

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31[st] December 2022.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). The charity trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 8

- - St. Mary, Hook with Warsash

Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

I have completed my examination which was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning 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 represent a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner's statement

Since the gross income for the year exceeds the amount provided in section 145(3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provisions of that section of the Act and that my qualification is as shown below.

In connection with my examination, no matter has come to my attention:

----- Start of picture text -----
Date:
18 [th] February 2023
----- End of picture text -----

Signed: Name & Address: Relevant professional FCCA qualification(s) or body (if any):

Name & Address: N. P. St. John, 120, Warsash Road, Warsash, Southampton, SO31 9JA

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 9

- - St. Mary, Hook with Warsash Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

Statement of Financial Activities

For the period from 01 January 2022 to 31 December 2022

Unrestricted Restricted Endowment Total Prior year
funds funds funds funds total funds
Incoming resources
Incoming resources from generated funds
Voluntary income 265,058.79 14,270.08 279,328.87 104,390.36
Activities for generating funds 23,709.77 23,709.77 15,173.79
Investment income 661.43 661.43 520.57
Incoming resources from charitable activities 19,212.16 19,212.16 17,993.71
Other incoming resources
Total income 308,642.15 14,270.08 322,912.23 138,078.43
Resources used
Costs of generating funds
Costs of generating voluntary income
Fundraising trading: cost of goods sold and other 1,018.69 1,018.69
Investment management costs
Charitable activities 187,039.47 82,127.78 269,167.25 108,472.55
Governance costs
Other resources used 12,343.29 12,343.29 10,553.31
Total expenditure 200,401.45 82,127.78 282,529.23 119,025.86
Gains / losses on investment assets (2,354.35) (2,354.35) 2,525.46
Net income / (expenditure) resources before transfer 105,886.35 (67,857.70) 38,028.65 21,578.03
Transfers
Gross transfers between funds - in 159,185.94 128,295.85 287,481.79 68,976.40
Gross transfers between funds - out (287,481.79) (287,481.79) (68,976.40)
Other recognised gains / losses
Gains on revaluation, fixed assets, charity's own use
Net movement in funds (22,409.50) 60,438.15 38,028.65 21,578.03
Reconciliation of funds
Total funds brought forward 101,365.42 172,816.91 274,182.33 252,604.30
Total funds carried forward 78,955.92 233,255.06 312,210.98 274,182.33

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 10

- - St. Mary, Hook with Warsash

Annual Report and Financial Statements of the Parochial Church Council for the

Year Ended 31[st] December 2022

Balance sheet (Church of England) As at: 31 December 2022

Fixed assets
Tangible assets
Investments
Current assets
Debtors
Investments
Cash at bank and in hand
Liabilities
Creditors: Amounts falling due in one year
Net current assets less current liabilities
Total assets less current liabilities
Total net assets less liabilities
Represented by
Unrestricted
Unrestricted - General fund
Designated
Designated - Church Hall 2021 onwards
Designated - Church Fabric and Repairs
Designated - Church Flowers
Designated - Revaluation reserves
Restricted
Restricted - EOST Cafe Company
Restricted - Church Fabric and Repairs
Restricted - Church Flowers
Restricted - Agency collection
Restricted - Church Hall Building
Funds of the church
As at 31/12/2022
£
As at 31/12/2021
£
172,816.91
17,734.83
190,551.74
851.38
10,474.05
110,333.81
121,659.24

121,659.24
312,210.98
312,210.98
48,602.04
1,306.63
26,000.00
263.49
2,783.76
500.00
59,908.15
30.00

172,816.91
312,210.98
172,816.91
20,089.18
192,906.09

9,812.62
71,892.62
81,705.24
429.00
81,276.24
274,182.33
274,182.33
56,576.35
22,263.61
20,000.00

2,525.46




172,816.91
274,182.33

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 11

- - St. Mary, Hook with Warsash

Annual Report and Financial Statements of the Parochial Church Council for the

Year Ended 31[st] December 2022

Analysis of income and expenditure Selected period: 01 January 2022 to 31 December 2022

Total
Unrestricted Designated Restricted Endowment This year Last year
Incoming resources
Incoming resources from generated funds
0101005 - Gift Aid - Bank 59,492.88 59,492.88 58,350.92
0101010 - Gift Aid - Envelopes 1,934.00 1,934.00 2,165.00
0102000 - Tax recoverable on Gift Aid 41,509.32 7,391.25 48,900.57 20,097.57
0102000A - Tax recoverable on other 2,000.00 2,000.00 666.31
items
0103A00 - Other planned giving 8,649.58 8,649.58 5,451.09
0104000 - Loose plate Collections - 7,139.52 7,139.52 2,643.36
Sundays
0104001 - Loose collections - others 3,175.31 3,175.31 1,853.72
0104003 - Messy Church 868.72 868.72 664.66
0105B00 - Giving through church boxes 417.21 417.21 393.29
0105B05 - One-off Gift Aid gifts 14,595.05 14,595.05 1,000.12
0201B00 - One off Grants 4,884.00 500.00 5,384.00
0203B00 - Donations appeals etc. 116,885.33 6,348.83 123,234.16 2,121.11
0203B00A - 150th Anniversary 79.01 79.01 4,319.26
0203B04A - Garden of 419.45 419.45 415.00
Remembrance/Book
0203B04B - Flower Fund 635.40 30.00 665.40 2,150.79
0203B07E - SumUp 2,374.01 2,374.01 2,098.16
0203A00 - General Fundraising 1,203.99 1,203.99 171.00
0203B01 - Other funds generated 10,889.96 10,889.96 1,509.13
0203B07A - FiTarriff 2,068.60 2,068.60 2,189.81
0203B07B - Easyfundraising 115.08 115.08 128.12
0203B07C - Just Giving 6,091.72
0203B07D - Smile Amazon 42.46 42.46 35.06
0402A00 - Ch hall lettings PCC objects 5,801.18 3,588.50 9,389.68 5,048.95
0301000 - Dividends 527.87 527.87 515.81
0301001 - Bank & building soc interest 133.56 133.56 4.76
Incoming resources from 285,841.49 3,588.50 14,270.08 303,700.07 120,084.72
generated funds Totals
Incoming resources from charitable activities
0401A00 - Bookstall sales to promote 9.87 9.87 272.68
obj
0403A05 - Parish magazine sales 2,763.59 2,763.59 379.15
0403A10 - Magazine income - 4,502.34 4,502.34 3,470.56
advertising
0404000 - Fees for weddings & funerals 8,892.46 8,892.46 9,848.76
0404001 - Wedding deposit 498.90 498.90 299.56
0404002 - Wedding and funeral extras 2,545.00 2,545.00 3,723.00
Incoming resources from 19,212.16 19,212.16 17,993.71
charitable activities Totals
Incoming resources Grand 305,053.65 3,588.50 14,270.08 322,912.23 138,078.43
totals

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 12

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Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

Analysis of income and expenditure Selected period: 01 January 2022 to 31 December 2022

Resources used
Costs of generating funds
3000014 - Cost of fetes & other events
Costs of generating funds Total
Charitable activities
1001000 - Giving to missionary
societies
1002000 - Giving-relief & dev agencies
1003000 - Home mission
1004000 - Secular charities
2001010 - Ministry parish share etc.
2002000 - Working expenses of
incumbent
2003000 - Parsonage house expenses
2004000 - Assistant staff costs
2005005 - Church running expenses -
Gas
2005010 - Church running expenses -
Elec
2005015 - Church running expenses -
Wate
2005020 - Church running expenses -
Insu
200506 - Church Running Expenses-
heatin
2006000 - Church maintenance
2006002 - Flower Fund Expenditure
2006005 - Organ/piano tuning
2006006 - Music Ministry
2007000 - Upkeep of services
2008000 - Upkeep of churchyard
2009000 - Magazine and bookstall
expense
2010005 - Hall running costs - Gas
2010010 - Hall running costs - Electric
2010015 - Hall running costs -
Insurance
2010020 - Hall running costs - Repairs
2010021 - Hall Running Costs-cleanin
2010022 - Hall Running Costs-sundry
item
2012000 - Major repairs Structure
2012005 - Major repairs installations
2016000 - Verger's Fees
2016000A - Salary-Families Worker
2017000 - Parish training and mission
2017002 - Children's Work
2017003 - Messy Church Expenditure
Charitable activities Totals
Other resources used
4000001 - Administration
4000001A - Wedding & Funeral
payments & refunds
4000001B - visiting organists
4000001C - 150th Celebration
Other resources used Totals
Resources used Grand totals
Total
Unrestricted
Designated
Restricted
Endowment
This year
Last year

1,018.69



1,018.69
s
1,018.69



1,018.69

1,049.95



1,049.95
1,020.00

357.00



357.00
777.00
3,300.00



3,300.00
1,680.00
1,800.00



1,800.00
2,520.00
76,968.00



76,968.00
75,686.00
1,347.22



1,347.22
499.41

438.67



438.67
510.02
30.00



30.00
66.35
2,088.03



2,088.03
1,969.46
821.69



821.69
431.30
261.45



261.45
130.30
1,285.63
116.87


1,402.50
1,360.13
601.69



601.69
586.00
1,782.75



1,782.75
520.97
986.55
36.51
113.49

1,136.55
1,686.15





192.00
55.00



55.00
202.90
841.42



841.42
334.15
1,000.38



1,000.38
588.61
6,508.00



6,508.00
6,568.92
821.09
244.80


1,065.89
864.10
i
396.01
296.39


692.40
397.16
935.01
467.48


1,402.49
1,360.13

26,395.45
2,904.59


29,300.04
363.75
g
1,797.36
1,670.64


3,468.00
2,792.64
793.18
664.66


1,457.84
1,552.75
37,481.01

82,014.29

119,495.30

4,205.11



4,205.11

460.00



460.00
280.00
2,415.00



2,415.00
2,144.75
2,393.17



2,393.17
1,061.07





208.12
1,021.71



1,021.71
118.41
180,637.53
6,401.94
82,127.78

269,167.25
108,472.55
9,065.79



9,065.79
6,089.87
1,770.00



1,770.00
2,495.00
1,441.50



1,441.50
478.50
66.00



66.00
1,489.94
12,343.29



12,343.29
10,553.31
193,999.51
6,401.94
82,127.78

282,529.23
119,025.86

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 13

- - St. Mary, Hook with Warsash

Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

Fund movement by type Selected period: 01 January 2022 to 31 December 2022

Fund and type Fund balances Incoming Outgoing Transfers Gains and Journal Fund balances
brought forward Resources Resources Losses Entries carried forward
CafeCo
Restricted 500.00 500.00
Sub-totals 500.00 500.00
General
Unrestricted 56,576.35 305,053.65 193,999.51 (119,028.45) 48,602.04
Sub-totals 56,576.35 305,053.65 193,999.51 (119,028.45) 48,602.04
Hall
Designated 22,263.61 3,588.50 6,365.43 (18,180.05) 1,306.63
Sub-totals 22,263.61 3,588.50 6,365.43 (18,180.05) 1,306.63
Fabric
Designated 20,000.00 6,000.00 26,000.00
Restricted 13,740.08 82,014.29 128,182.36 59,908.15
Sub-totals 20,000.00 13,740.08 82,014.29 134,182.36 85,908.15
Flowers
Designated 36.51 300.00 263.49
Restricted 30.00 113.49 113.49 30.00
Sub-totals 30.00 150.00 413.49 293.49
ZReval
Designated 2,525.46 2,612.65 (2,354.35) 2,783.76
Sub-totals 2,525.46 2,612.65 (2,354.35) 2,783.76
Hallbuild
Restricted 172,816.91 172,816.91
Sub-totals 172,816.91 172,816.91
Totals 274,182.33 322,912.23 282,529.23 (2,354.35) 312,210.98

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St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 14

- - St. Mary, Hook with Warsash

Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

1) Accounting Policies .

The financial statements of the Parochial Church Council (PCC) have been prepared in accordance with the Charities Act 2011 using the accruals accounting method and the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standard FRS102. The PCC have also complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

The accounts include monetary transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts for other Church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Fund Accounting

Restricted Funds are funds where revenue donations made or grants are received for a specific PCC activity intended by the donor.

Unrestricted funds represent the funds of the PCC that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the PCC.

Designated Funds are general funds set aside by the PCC for use in the future. Designated funds remain unrestricted and the PCC will move any surplus to other general funds from time to time. These include funds designed for a particular purpose by the PCC such as the Church Hall.

Endowment Funds 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. None are held currently.

2) Incoming resources

Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to and has the use of the resources. Dividends are accounted for when declared receivable, interest as and when accrued by the payer.

3) Resources expended

Grants and donations are accounted for when paid over. The diocesan parish share ask is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.

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St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

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- - St. Mary, Hook with Warsash Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

4) Analysis of Expenditure including Support Costs (Charitable Donations)

Analysis of Expenditure including Support Costs (Charitable Donations) Analysis of Expenditure including Support Costs (Charitable Donations)
The PCC makes Charitable Donations each month. In 2022 the total given was as follows:-
CMS (monthly) £ 600.00
World Vision (monthly) £ 332.00
Alice’s ARC £ 450.00
EC Roberts/Afghan Evacuees £ 450.00
Youth Options £ 450.00
St Giles Trust £ 450.00
Christian Aid UK £ 450.00
The Halo Trust £ 450.00
Mission to Seafarers £ 450.00
Practical Action £ 450.00
Tearfund £ 450.00
The Fishermen’s Mission £ 450.00
The Poppy Appeal £ 450.00
Crisis UK Army £ 450.00
St Peter’s Titchfield £ 150.00
Total £6,482.00

5) Fixed Assets

Consecrated property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011

Moveable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time).

Land and buildings held on behalf of the PCC comprise the Church Hall which appears at historical cost.

The Church Hall building is not depreciated as it is considered that the current value far exceeds the original cost.

The fixed assets investments comprise 859 shares in the Church of England Investment Fund which had a bid market value on 31[st] December 2022 of £17,734.83.

6) Current Assets

Debtors relates to a Gift Aid claim on donations received between October and December 2022 which HMRC paid on 11[th] January 2023.

Investments is cash on short term deposit with the Church of England Deposit Fund.

7) Staff Costs

The PCC employs one member of staff, part-time during term time.

Total pay including any applicable holiday pay was:- 2022 2021 £2,415.00 £2,144.75

8) Related Party Transactions

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St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 16

- - St. Mary, Hook with Warsash Annual Report and Financial Statements of the Parochial Church Council for the Year Ended 31[st] December 2022

Donations were received during the year from related parties (PCC Members) totalling £159,047.20. One PCC Member is employed part-time as a Families Worker during term time only (see note 7).

9) Summary of Fund Movements

F und
Fund Balances
Incoming
Outgoing
Transfers
Gains and
Journal Enties
Fund balances
brought forward
Resources
Resources
Losses
Carried forward

CafeCo - EOST Cafe

500.00




500.00
Company
General - General fund
56,576.35
305,053.65
193,999.51
(119,028.45)


48,602.04
Hall - Church Hall 2021
22,263.61
3,588.50
6,365.43
(18,180.05)


1,306.63
onwards
Fabric - Church Fabric
20,000.00
13,740.08
82,014.29
134,182.36


85,908.15
and Repairs
Flowers - Church Flowers

30.00
150.00
413.49


293.49
ZReval - Revaluation
2,525.46


2,612.65
(2,354.35)

2,783.76
reserves
Hallbuild - Church Hall
172,816.91





172,816.91
Building
Totals
274,182.33
322,912.23
282,529.23

(2,354.35)
312,210.98

10) Funds held as custodian trustees on behalf of others

At 31[st] December 2022 the PCC held no funds on behalf of others.

___________

St Mary Hook-with-Warsash, 109 Church Road, Warsash, Southampton, SO31 9GF Email: enquiries@stmarywarsash.org.uk Website: stmarywarsash.org.uk Charity Number: 1162521

Page 17