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2024-12-31-accounts

2024 Reports & Accounts for the Parochial Church Council of

the Parish Church of St Luke & St Peter

Page
Annual Report 1
Balance Sheet
 8
Accounting Policies 10
Notes to the Accounts 11
Statement of Financial Activities 13
Charitable Giving
 18
Report of the Independent Examiner 19

Charity no: 1178416

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

Annual Report

The Parochial Church Council (PCC) presents its report for the year ended 31 December 2024.

Aim and purposes

The PCC has the responsibility of co-operating with the incumbent, the Reverend Annie McCabe, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church Centre complex of St. Luke's, Greetham Street, Portsmouth.

Objectives and activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Luke’s. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and Scripture, music and sacrament.

When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit, and particularly the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the church of St Luke’s and the Church Centre complex.

Achievements and performance

2024 has been a year of development in mission.

The summer community celebration and Christmas Community Fair plus other social events strengthened relationships both within the church family and with the wider community of which we are a part. One in particular has been the deepening of our work and relationships with Ark Charter.

It has been a year to welcome and develop greater stability as a church family. Those with no previous experience of church have come and stayed. We have continued to reflect and pray as we move forward on the three priorities that we believe God is calling us to focus on in the coming three years.

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

Priorities: 2023-2025

By the end of 2025

St Luke’s will be a community who love Jesus and each other more

What will have changed?

St Luke’s will be community with local families and young adults participating

What will have changed?

St Luke’s will be a community with an inviting campus, distinct in the inner city that will speak more clearly of the welcome, acceptance and deep hospitality of St Luke’s and attract those who don’t usually enter a church to come and see

What will have changed?

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

The resilience, prayerfulness, and willingness of the church to continue to embrace change with courage, humility and prayerfulness has continued. This has meant we end 2024 with a shared vision, lived values, and explicit priorities as a worshipping community.

All are welcome to attend our regular services in person or online. This has been possible by recording Wednesday Communion to stream on Sundays. This is hugely due to the work of Nigel Wheatly and the AV team.

1. Build deeper sustainable missional relationships

This has come in part through:

● We have launched an urban community café in the refurbished main hall in early 2024 that provides training for young adults looking to gain hospitality and barista skills.

● The Host continues to open Monday to Thursday and offers a gentle introduction to church as it continues to serve a community of co-workers.

● Reaching our local and wider community continues to bear fruit. This has been through the creation of a monthly “Community and Cake” morning each month, offering an open welcoming and warm church throughout the week, thoughtful use of social media, developing the potential of the church as a music venue, building trusted relationships with local people and agencies. We have been particularly grateful for the visible support of our local councillors and the Hive.

● Engaging local families again through Just Sing Community Choir and Diddy Disciples. Rev Julie Jackson joined St Luke’s in 2024 as Assistant Priest with a particular focus on developing ministry with local children and families. A variety of new initiatives are planned for 2025. Tots in tow, Messy Church and Bridgeway ended in 2024.

● Embedding ministry to older members of the community including community and cake, craft days, pastoral visits and the sharing of Home Communion. This is due to the ministry lead given by Rev Jan Fuller who has also trained as an Anna Chaplain.

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

2. Grow and nurture disciples including

● The contribution of the ministry team now serving in the parish has changed during this year. Rev Jan Fuller is now in her second year of curacy at St Luke’s. The ministry team by the end of 2024 is Rev Annie McCabe (Vicar), Rev Julie Jackson, Assistant Priest, Rev Jan Fuller (Curate), Rev Philippa Mills (PTO), Canon Sarah Chapman (PT0) and Rev Dom Jones (PTO). Sandra Rampton (LLM). Rev Bryan Stephenson retired from parish ministry.

Highlights of the year were:

Financial review

The PCC is responsible for all parish finance, its management and control. Whilst accounting duties are delegated to the Treasurer, this does not remove its legal responsibilities.

The total incoming resources for 2024 report a decrease because of reduced grants and the cessation of both The Host Co-Working Space & The Bridgeway Project previously funded by the PDBF.

Hall partnerships report reduced income because of The Pathway closing in June 2024. However, the car park income increased & the opening of The Host café generated income of £25k. Overall, the incoming resources totalled £200,154.

The total resources expended for 2024 report an increase; Bridgeway & Co-Worker ceased; the redundancy costs were not completely funded by the PDBF. The café did not report a profit in its first year of trading & careful analysis of various financial aspects will continue in 2025. A new manager is starting in February 2025, who has experience in a similar setting & increasing the profitability of that venture.

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

Parish share payments to contribute to Clergy stipends, pensions and living accommodation for 2024 to Portsmouth Diocese were paid.

At the financial year-end, the church had total bank and deposit balances of £120,668. This compares to previous year of £187,766.

The accounts for 2024 report a deficit of £31,640. This includes balancing income & expenditure for The Bridgeway

& the Host projects, the costs of the Quinquennial work, replacement lighting & heating repairs and the first year of trading loss of the café £7,065 despite a grant of £9k for the café wages.

The PCC agreed a budget for 2025 that continues to support the proactive strategy towards ministry and mission and yet is aware of the financial challenges of increased costs.

Reserves policy

It is the policy of St Luke’s to hold in reserves the equivalent of three months general running costs. It is the policy of St Luke’s to donate 10% of non-reserved income to charitable causes.

Volunteers

The PCC thanks all volunteers who, collectively, have worked hard throughout the year to make our church a lively, vibrant and growing community.

Structure, governance and management

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

The PCC is a registered charity: registration number: 1178416

Charity name: THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST LUKE

The method of appointing PCC members is set out in the Church Representation Rules.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are spent.

The full PCC met 6 times during the year with an average attendance of 82%

Administrative information

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

St Luke’s Church, situated in Somerstown is part of the Diocese of Portsmouth within the Church of England. The correspondence address is St Luke’s Church, Greetham Street, Southsea PO5 4LH.

The PCC Is a Registered Charity no 1178416

Parochial Church Council of St Luke & St Peter

PCC members who have served at any time from 1 January 2024 until the date this report was approved are:

Ex Officio members

Incumbent: Reverend Canon Annie McCabe
Assistant Priest:
 Reverend Julie Jackson (from 0/09/2024 )
Associate Priest: Reverend Bryan Stephenson (retired from 31 August 2024)
Curate: Reverend Jan Fuller (from 24/6/2023)
Permission to Officiate: Reverend Dom Jones (2017 onwards)
Reverend Philippa Mills (2023 onwards)
Reverend Canon Sarah Chapman (17/03/2024)
Churchwardens:
 Mrs Paula Thomas (from 2018)
Mrs Lorraine Hepburn (from 2023)
Deanery Synod
 Mrs Paula Thomas (24/04/2022)
Representatives:
 Ms Christine Redgrave (retired from 31/05/2024)
Representatives: Mrs Jennifer Albuery (2023-2026)
Mr Paul Pope (2022 until 24/07/2024)
Mrs Tracy Holmes (2023 until 08/05/2024)
Ms Vicky Bell (2023-2026)
Ms Penny Simpson (2023-2026)
Ms Zoe Ramsbottom (2023-2026)
Mr Mark Dell (2024-2027)
Mr Mark Hoskins (2024-2027)
PCC Secretary: Reverend Canon Annie McCabe (from May 2023)
PCC Treasurer Reverend Jan Fuller (from May 2024)

Approved by the PCC on 19th March 2025 and signed on its behalf by Reverend Annie McCabe (Chairman)

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

Balance Sheet as at 31[st] December 2024

Fixed assets As at
 As at
31/12/202431/12/23
CCLA Investment Shares 129001106S 12,433 12,433
CCLA Beresford Fund 129001007F 7,930 7,930
CCLA St Peter's River Street 27,346 27,346
CCLA St Peter's Graveyard Restricted 2,257 2,257
CCLA St Peter's Graveyard Unrestricted — 1,059
Projector 1,126 —
Total Fixed assets 51,094 51,027
Current assets
Lloyds Bank 9,182 24,986
The Host Lloyds Bank 702 19,595
Lloyds- Beresford Fund 108,766 143,184
Lloyds - Cafe 2,016 —
Accounts Receivable — 9,368
Total Current assets 120,668 197,134
Liabilities
Agency collections — 672
Charity Giving 10% 14,552 9,200
Accounts Payable 4,211 50,587
Total Liabilities 18,764 60,459

Net Asset surplus (deficit)
 152,997 187,702

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

Reserves
Excess / (deficit) to date
Starting balances
Other gains/(losses)
Total Reserves
Represented by Funds
Unrestricted

Designated

Restricted

Endowment

Total		 (31,640)
(48,778)
184,638
238,047
—
(1,567)
152,997
187,702
66,331
81,941
(11,224)
18,248
46,815 36,853
51,074
51,660
152,997
187,702



There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

1.Accounting policies

Basis of financial statements

The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the Statements of Recommended Practice Accounting and Reporting by Charities (SORP 2005).

The financial statements have been prepared under the historical cost 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 in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.

Fund accounting

Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.

Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the yearend must be carried forward as a balance on that fund.

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Designated funds are general funds set aside by the PCC for use in the future. Project funds are designated for specific projects for administration purposes only. Funds designated as invested in fixed assets for the PCC’s own use are abated in line with assets’ annual depreciation charges in the SOFA. Designated funds remain unrestricted, and the PCC will move any surplus to general funds.

Risk Management

Reserves are held by the Church to provide for future activities and initiatives which cannot be funded from income in a single year. They are also required to cover unforeseen expenditure. The PCC reviewed the level of reserves during the year.

Incoming resources

Planned Giving, collections and donations are recognised when received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

Resources expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accountable for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with s.96 (2) (a) of the Charities Act 1993.

Movable church furnishings held by the vicar and church wardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.

Investments are valued at market value as at 31 December 2024.

Current assets

Short term deposits include cash held on deposit at the bank.

Financial risks

Believing in God’s care and provision for his people, the PCC has undertaken no further financial risk assessments.

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

Statement of Financial Activities Statement of Financial Activities Unrestricted Restricted Endowment
2024 2023
2. Income and endowments from:
Donations and legacies 47,402 350 — 47,752 38,282
Income from charitable activities 46,087 24,206 — 70,293 96,693
Other trading activities (900) 17,348 — 16,448 65,696
Investments 2,368 — — 2,368 2,257
Other income 42,028 21,263 — 63,291 54,761
Total income and endowments from: 136,985 63,168 — 200,154 257,688
3, Resources Expended:
Raising funds 2,595 — — 2,595 3,060
Expenditure on charitable activities 176,852 51,025 — 227,878 303,392
Other expenditure 1,201 120 — 1,321 —
Total expenditure on: 180,649 51,145 — 231,794 306,452
Net income / (expenditure) (43,663) 12,023 — (31,640) (48,764)
Transfers
Gross transfers between funds - in 10,770 14,772 1,107 26,650
Gross transfers between funds - out (12,188) (13,769) (692) (26,650)
Other recognised gains / losses
Gains / losses on investment assets — — — — (1,566)
Gains on revaluation, fixed assets, charity's own use — — — — —
Net movement in funds (45,081) 13,026 415 (31,640) (50,330)
Reconciliation of funds
Total funds brought forward 100,189 33,789 50,659 184,638 238,047
Total funds carried forward 55,107 46,815 51,074 152,997 187,702

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

Incoming Resources 2.

Income and endowments Unrestricted Designated Restricted Endowment 2024 2023
2.1 Donations and legacies
Planned Giving 29,584 — — — 29,584 22,156
Collection (open plate) 3,620 — — — 3,620 2,390
Donations and Appeals 4,519 — 350 — 4,869 6,163
Gift Aid - Tax Refund 8,820 — — — 8,820 5,950
Sum-up & DONATE 856 — — — 856 1,622
Donations and legacies Totals 47,402 — 350 — 47,752 38,282
2.2 Income from charitable activities
Hall Partnerships 25,581 — — — 25,581 34,061
Car Park Income 17,432 — — — 17,432 10,173
Social Events 2,781 — — — 2,781 3,914
Wedding and Funeral Fees 292 — — — 292 242
Co Worker Project — — 14,839 — 14,839 39,186
The Host Space — — 9,367 — 9,367 9,117
Income from charitable activities 46,087 — 24,206 — 70,293 96,093
Totals
2.3 Other trading activities
PDBF Bridgeway Project (900) — 17,348 — 16,448 65,696
Other trading activities Totals (900) — 17,348 — 16,448 65,696
2.4 Investments
Interest/Dividends 2,368 — — — 2,368 2,257
Investments Totals 2,368 — — — 2,368 2,257
2.5 Other income
Grants 459 — 17,500 — 17,959 49,504
Sundry Income 15,900 — — — 15,900 5,257
Endowment income 159 — — — 159 —
Cafe 25,509 — — — 25,509 —
Memory Cafe — — 1,250 — 1,250 —
Apprentice - Restricted — — 2,513 — 2,513 —
Other income Totals 42,028 — 21,263 — 63,291 54,761
Income and endowments 136,985 — 63,168 — 200,154 257,688
Grand totals

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

3. Resources Expended
3.R esources Expended Unrestricted Designated Restricted Endowment
2024		 2023
3.1 Raising funds
Events Expenditure 2,595 — — — 2,595 3,060
Raising funds Totals 2,595 — — — 2,595 3,060
3.2 Expenditure on charitable activities
Parish Share 17,676 — — — 17,676 15,597
Deanery Subscriptions 84 — — — 84 84
Donations 286 — — — 286 66
Insurance 2,879 — — — 2,879 2,861
Gas 4,661 — — — 4,661 7,236
Electric 3,343 — — — 3,343 5,609
Water and Sewage 7,259 — — — 7,259 462
Cleaner's wages 6,448 — — — 6,448 5,857
Waste Disposal 4,932 — — — 4,932 4,857
General Maintenance 1,969 5,931 — — 7,900 5,317
Maintenance Winter/Boiler 1,798 — — — 1,798 2,322
Operation Managers Wages 9,925 — — — 9,925 9,342
Organ & Piano — — — — — 75
Maintenance
Fire Protection 1,103 — — — 1,103 983
Council Rates — — — — — 4,831
Cleaning 1,309 — — — 1,309 985
Accountancy/Bookkeeping 2,680 — — — 2,680 8,800
Fees
Ministry Team Expenses 1,064 — — — 1,064 694
Garden & Church Flowers 149 — 2,274 — 2,423 4,898
Sunday Services 572 — — — 572 466
Messy Church — — — — — 373
Young Adults Ministry — — — — — 64
Children & families Ministry 351 — — — 351 1,898
Charity Giving 14,552 — — — 14,552 8,863
Hospitality Costs 615 — — — 615 1,429
Parish Administrator 1,774 — — — 1,774 6,073
Communications 1,592 — — — 1,592 1,616
Stationery/Office Supplies 1,969 — — — 1,969 2,483
Sound System 1,143 — — — 1,143 288
Website Costs 128 — — — 128 49
Publicity/Advertising 549 — — — 549 564
Discipleship — — — — — 52
Copyright Licenses 508 — — — 508 —
Wedding/Funeral Fees — — — — — 80
Diocesan
Misc Expenditure 184 — — — 184 47
Telephone 1,631 — — — 1,631 1,124
CILS bid expenditure (2,750) — 5,959 — 3,208 41,395
Training 18 — — — 18 826
Thanksgiving gifts 71 — — — 71 70
Finance & software 75 — — — 75 144
Reordering St Luke's 13,466 — — — 13,466 —
Bridgeway Project — — 16,448 — 16,448 65,697
Co Worker Project 1,666 — 13,283 — 14,950 46,352
The Host Space Charges — — 2,514 — 2,514 1,463
Quinquennial work — 28,540 14,415 — 42,955 36,901
Cafe-Misc 7,522 — (204) — 7,317 204
Cafe-Stock 10,806 — (220) — 10,585 220

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

Cafe-Equipment
Cafe-Wages
Memory Cafe
Expenditure on charitable
activities Totals
3.3
Other expenditure
Mission
Vicar's Discretionary
Depreciation
Other expenditure Totals
4Total Resources Expended		 4,480
—
(3,683)
—
796
3,778
13,876
—
—
—
13,876
—
—
—
240
—
240
—
142,380
34,472
51,025
—
227,878
303,392
600
—
120
—
720
—
169
—
—
—
169
—
432
—
—
—
432
—
1,201
—
120
—
1,321
—
146,176
34,472
51,145
—
231,794
306,452

4.1 Staff Costs

Wages & Salaries

4.2 During the year the PCC employed The Host Manager, two Bridgeway Managers (all now left).

An Operations Manager, a Finance Officer & a Cleaning Operative who all individually did not earn more than £50,00 per annum.

There may be minor discrepancies in the totals if the pence are not being shown

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

5.Fixed Assets

5.1 Fixed assets
CCLA Investment Shares 129001106S
CCLA Beresford Fund 129001007F
CCLA St Peter's River Street
CCLA St Peter's Graveyard Restricted
CCLA St Peter's Graveyard Unrestricted
Projector
Total Fixed assets
5.2 Current assets
Lloyds Bank
The Host Lloyds Bank
Lloyds- Beresford Fund
Lloyds - Cafe
Accounts Receivable
Total Current assets
6.Liabilities
Agency collections
Charity Giving 10%
Accounts Payable
Total Liabilities
Net Asset surplus (deficit)
Excess / (deficit) to date
Starting balances
Other gains/(losses)
Total Reserves
7.Represented by Funds
Unrestricted
Designated
Restricted
Endowment
Total		 31/12/2024
31/12/2023
12,433
12,433
7,930
7,930
27,346
27,346
2,257
2,257
—
1,059
1,126
—
51,094
51,027
9,182
24,986
702
19,595
108,766
143,184
2,016
—
—
9,368
120,668
197,134
—
672
14,552
9,200
4,211
50,587
18,764
60,459
152,997
187,702
(31,640)
(48,778)
184,638
238,047
—
(1,567)
152,997
187,702
66,331 81,941
(11,224) 18,248
46,815
36,853
51,074
50,660
152,997 187,702

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2024

For the year ended December 2024 – Charitable Giving

The allocation will be paid during 2025 following the APCM to the following:

2024 2023
Local £ £
Street Pastors 1,810 1,300
Southern Domestic Abuse 1,810 1,300
The Roberts Centre 1,810 1,300
Rowans Hospice 1,843
7,273 3,900
National & International
Tearfund 1,810 1,325
Hope in Action 1,810 1,325
Mary’s Meals 1,810 1,325
BRF 1,850
Shelter UK 1,325
7,280 5,300
Total 14,553 9,200

Parochial Church council of St Luke & St Peter Note$ to the ae¢ounts For the year ended to 31 De¢ember 2024 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of THE PAROCHIAL CHURCH COUNCIL OF THE PARISH CHURCH OF ST LUKE & ST PETER On accounts forthe year ended 31 DECEMBER 2024 Charity no if any) 1178416 Set out on pages 1- 19 I report to the Iruslees on my examination of the accounts of the above charity I the Trust I for the year ended 310ecember 2024 Responsibilities and As the charity Iruslees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 20111"Ihe Act") I report in respe￿ 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 14515llbl of the A¢1. I have corllpleled my examination. I confimi that no material matters have corne lo my attention lolher than that disclosed below'l in connection with the examination which gives me cause lo believe that in, any material respect.. accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's ststement I have no cOn￿rn$ and have Come across no other matters in connedion with the examination lo which attention should be drawn in order lo enable a proper understanding Df the accounts lo be reached. Please delete Ihe words in the brackets illhey do nol apply. Signed: Date.. 11 FEBRUARY 2025 Name: MRS VICKY MICHELLE EVANS Relevant professional qualificationlsl or body lif any): BA IHONSI, FTh, CTA, TEP Address: 8 LULWORTH CLOSE HAYLING ISLAND HAMPSHIRE. P011 ONY IER O¢tober 2018