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2025-12-31-accounts

2025 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

1

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2025

Annual Report

The Parochial Church Council (PCC) presents its report for the year ended 31 December 2025.

Aim and purposes

The PCC has the responsibility of co-operating with the incumbent, the Reverend Annie McCabe (retired June 2025), 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

2025 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 challenging year as Reverend Annie McCabe retired on 30 June 2025. St Luke’s was then in a Vacancy. On 22 October 2025 we successfully interviewed for the vacant position and an offer was made to Daniela Eisentraeger, which was accepted. She will be licensed in 2026.

Our Ministry Team was further depleted after the sad death of Reverend Canon Sarah Chapman in September (funeral 07/10/25 with a service of thanksgiving at St Luke’s). Rev Jan Fuller has been on placement in Hayling Island but is still licensed at St Luke’s until 2026.

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 2025

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?

• The Summer and Christmas Fairs were both successful and the Advent programme engaged with the community with the Christingle, Scratch Nativity and Let It Snow services were all well received. Reverend Teresa held a quiet, contemplative mid-night mass.

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

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 2025

What will have changed?

users.

• The Host Cafe now opens 5 days a week from 08:00-14:00. These hours will continue to be reviewed. There has been a slow but steady increase in customers but the café is not yet breaking even and is continually monitored by the PCC.

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 2025 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 Wheatley and the AV team.

Build deeper sustainable missional relationships

This has come in part through:

● Building relationships with Unite Students and relevant local agencies in the community. Unite provided people to help with the Fairs. Unfortunately they were unable to fund anything for the Student Bar-B-Que but this still went ahead funded by the church.

● The Host community café continues to grow slowly and provides training for young adults looking to gain hospitality and barista skills.

● The Host Co-worker space 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. The “Community and Cake” morning each month continues, offering an open welcoming and warm church. Throughout the week, thoughtful use of social media, develops 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.

● taking the opportunity to consolidate worship services to 10am and 5 pm and see a revitalised Midweek Lunchtime Communion.

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 2025

● Engaging local families again through Just Sing Community Choir and Rock Solid.

● Deepening ties with the leadership team at Charter School including involvement as a School Governor with focus on developing the Christian culture through SIAM’s implementation and offering chaplaincy support to the staff and students. After Rev Annie’s retirement Bradley Albuery kindly supported the school as an Interim Governor until the new Vicar starts in January.

● 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 is a trained Anna Chaplain.

Grow and nurture disciples including

● A small Connect group has continued led by Chris Wincott.

● Welcoming Christians from other nations during the year has been a delight and added depth and diversity in discipleship.

● Ministry team now serving in the parish has changed during this year. Rev Jan Fuller Curate at St Luke’s until her Licensing elsewhere during 2026. Rev Julie Jackson, Assistant Priest (leaving January 2026), Rev Philippa Mills (PTO), Rev Dom Jones (PTO). Sandra Rampton (LLM). Elena Aghasi in training as a Licensed Lay Minister currently on placement at St Faith’s in Havant and will return to St Luke’s early 2026.

● Regular pastoral support has continued this year, particularly with the elderly and infirm.

Highlights of the year were:

The Lord’s provision, protection, and patience with us throughout this year

The joy of the church family living together in faith and diversity.

Practical development of the building and the response of the church family to change

The welcome of new seekers and worshippers in the community

Working towards an award of Eco Church Silver.

We are still standing (!) And by God’s grace growing in stability, depth and number.

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 2025

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 report a decrease as a result of the cessation of The Host & Bridgeway reporting £30k in 2024. The Host Space introduced £10k, the Car Park & Hall Partnerships both increased in comparison to 2024. The café increased its income by 100%, reporting an annual income of £50k. The total income reports £192,752.

The total resources expended for 2025 report a decrease; Bridgeway & Co-Worker ceased. The café did not report a surplus & continues to be a challenging venture. A new manager is started in February 2025, who has introduced a breakfast menu that is a positive outcome. The PCC are continually monitoring trends and review the finances at each meeting. There are several changes commencing in early 2026.

Parish share payments to contribute to Clergy stipends, pensions and living accommodation for 2025 to Portsmouth Diocese were paid.

At the financial year-end, the church had total bank and deposit balances of £130,102. This compares to previous year of £120,668.

The accounts for 2025 report a deficit of £5,302. The cost of the café is greater than the surplus by £10.6k (the café loss totals ££15,936). The PCC agreed a budget for 2026 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.

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 2025

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 80%

Administrative information

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

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 2025

Parochial Church Council of St Luke & St Peter

PCC members who have served at any time from 1 January 2025 until the date this report was approved are:

Ex Officio members

Incumbent: Reverend Canon Annie McCabe to 30/06/2025 Assistant Priest: Reverend Julie Jackson (from 1/09/2024) 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 to Oct 2025. Deceased) Churchwardens: Mrs Paula Thomas (from 2018) Mrs Lorraine Hepburn (from 2023) Deanery Synod Mrs Paula Thomas (24/04/2022) Representatives: Representatives: Mrs Jennifer Albuery (2023-2026) Ms Vicky Bell (2023-2025) Ms Penny Simpson (2023-2026) Ms Zoe Ramsbottom (2023-2026) Mr Mark Dell (2024-2027) Mr Mark Hoskins (2024-2027) Mrs Vicky Barnes (2025-2028) Mr Bradley Albuery (2025 co-opted) PCC Secretary: Reverend Canon Annie McCabe (to 30/06/2025) Interim: Ms Penny Simpson (2025- ) PCC Treasurer Reverend Jan Fuller (to 30[th] April 2025) Mark Dell (from 1[st] May 2025)

Approved by the PCC on 26[th] April 2026 and signed on its behalf by Mrs Paula Thomas (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 2025

Balance Sheet as at 31[st] December 2025

Fixed assets

CCLA Investment Shares 129001106S
CCLA Beresford Fund 129001007F
CCLA St Peter's River Street
CCLA St Peter's Graveyard Restricted
Projector
Total Fixed assets
Current assets
Lloyds Bank
The Host Lloyds Bank
Lloyds- Beresford Fund
Lloyds - Cafe
Accounts Receivable
Total Current assets
Liabilities
Charity Giving 10%
Accounts Payable
Total Liabilities

Net Asset surplus (deficit)
 As at
As at
31/12/2025 31/12/2024
12,433
8,745
7,930
27,824
27,346
2,258
2,257
608 1,126
39,434
51,094
26,116
9,182
702
98,346
108,766
2,269
2,016
3,372
130,102
120,668
17,872
14,552
2,445
4,211
20,317
18,764
149,220 152,997

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 2025

Reserves
Excess / (deficit) to date (5,302) (31,640)
Starting balances 152,988 184.638
Other gains/ (losses) 1,524
Total Reserves 149,220 152,997
Represented by Funds
Unrestricted 55,514
 66,331
Designated 26,175
 (11,225)
Restricted
 15,164 46,815
Endowment
 52,367
 51,074
Total 149,220
 152,997

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 2025

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 2025

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 2025.

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 2025

Statement of Financial Activities Statement of Financial Activities Unrestricted Restricted Endowment
2025		 2024
2. Income and endowments from:
Donations and legacies 43,768 43,768 47,752
Income from charitable activities 72,010 72,010 70,293
Other trading activities 16,448
Investments 3,995 3,995 2,368
Other income 67,693 5,016 72,979 63,291
Total income and endowments from: 187,737 5,015 192,752 200,154
3, Resources Expended:
Raising funds 1,089 1,089 2,595
Expenditure on charitable activities 192,606 3,841 196,448 227,878
Other expenditure 518 518 1,321
Total expenditure on: 194,213 3,841 198,055 231,794
Net income / (expenditure) (6,477) 1,174 (5,303) (31,641)
Transfers
Gross transfers between funds - in 40,437 7,611 48,048 26,651
Gross transfers between funds - out
(7,611)		 (40,437) (48,048) (26,651)
Other recognised gains / losses
Gains / losses on investment assets 232 1,292 1,524
Gains on revaluation, fixed assets, and charities own use
Net movement in funds 26,581 (31,651) 1,292 (3,778) (31,640)
Reconciliation of funds
Total funds brought forward 55,107 46,816 51,075 152,998 184,638
Total funds carried forward 81,689 15,164 52,367 149,220 152,998

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 2025

Incoming Resources 2.

Income and endowments Unrestricted Designated Restricted Endowment 2025 Restricted Endowment 2025 2024
2.1 Donations and legacies
Planned Giving 29,969 29,969 29,584
Collection (open plate) 2,120 2,120 3,620
Donations and Appeals 3,280 3,280 4,870
Gift Aid - Tax Refund 7,451 7,451 8,820
Sum-up & DONATE 949 949 856
Donations and legacies Totals 43,768 43,768 47,752
2.2 Income from charitable activities
Hall Partnerships 31,009 31,009 25,581
Car Park Income 25,856 25,856 17,432
Social Events 3,972 3,972 2,782
Wedding and Funeral Fees 508 508 292
Co-Worker Project 14,839
The Host Space 2,493 8,171 10,665
Income from charitable activities 63,839 8,171 72,010 70,294
Totals
2.3 Other trading activities
PDBF Bridgeway Project 16,448
Other trading activities Totals 16,448
2.4 Investments
Interest/Dividends 3,995 3,995 2,368
Investments Totals 3,995 3,995 2,368
2.5 Other income
Grants 5,016
4,516		 9,532 17,959
Sundry Income 12,698 12,698 15,900
Endowment income 159
Café 50,249 50,249 25,509
Memory Café 500 500 1,250
Apprentice - Restricted 2,513
Other income Totals 62,947 5,016 5,016 72,979 63,291
Income and endowments 174,549
13,187		 5,016 192,752 200,154
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 2025

3. Resources Expended
3.R esources Expended Unrestricted Designated Restricted Endowment
2025		 2024
3.1 Raising funds
Events Expenditure 1,089 1,089 2,595
Raising funds Totals 1,089 1,089 2,595
3.2 Expenditure on charitable activities
Parish Share 18,562 18,562 17,676
Deanery Subscriptions 84 84 84
Donations 1,597 1,597 286
Insurance 3,207 3,207 2,880
Gas & Electric 9,378 9,378 8,005
Water and Sewage 5,623 5,623 7,260
Cleaner's wages 6,975 6,975 6,448
Waste Disposal 3,028 3,028 4,933
General Maintenance 5,862 750 6,612 7,900
Maintenance Winter/Boiler 1,798
Operation Managers Wages 20,947 20,947 9,926
Fire Protection 1,104
Council Rates 1,680 1,680
Cleaning 938 938 1,309
Accountancy/Bookkeeping 4,109 4,109 2,680
Ministry Team Expenses 2,821 2,821 1,064
Garden & Church Flowers 200 200 2,423
Sunday Services 66 66 572
Children & families Ministry 404 529 932 351
Charity Giving 18,819 18,819 14,552
Hospitality Costs 161 161 615
Parish Administrator 1,774
Communications 1,593 1,593 1,593
Stationery/Office Supplies 2,337 2,337 1,969
Sound System 602 602 1,143
Website Costs 112 112 129
Publicity/Advertising 257 257 549
Copyright Licenses 1,270 1,270 509
Wedding/Funeral Fees 10 10
Misc. Expenditure 184
Telephone 872 872 1,631
CILS bid expenditure 3,209
Training 1,014 1,014 18
Thanksgiving gifts 1,514 1,514 71
Finance & software 90 90 75
Reordering St Luke's 13,467
Bridgeway Project 16,448
Co Worker Project 14,950
The Host Space Charges 2,514
Quinquennial work 2,520 8,561 1,106 12,187 42,995
Cafe-Misc. 13,230 13,230 7,317
Cafe-Stock 18,499 18,499 10,585
Cafe-Equipment 1,114 1,114 796
Cafe-Wages 33,342 33,342 13,876
Memory Cafe 1,457 1,457 240
Expenditure on charitable 184,046 8,561 3,841 196,448 227,878
Activities 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 2025

3.3
Other expenditure
Mission
Vicar's Discretionary
Depreciation
Other expenditure Totals
4Total Resources Expended		 720
169
518
518
432
518
518
1,321
185,653
8,561
3,841
198,055 231,795

4.1 Staff Costs

Wages & Salaries

4.2 During the year the PCC employed Operations Manager, Finance Officer & cleaning Operative who all earnt below £50,000.

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 2025

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
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
—
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		 31/12/2025
31/12/2024
12,433
8,745
7,930
27,824
27,347
2,258
2,257
608 1,126
39,434
51,094
26,116
9,182
702
98,346
108,767
2,269
2,016
3,372
130,102
120,668
17,872
14,553
2,445
4,212
20,317
18,765
149,220
152,998
(5,302)
(31,640)
152,998
184,638
1,524
149,220
152,998
55,514 66,332
26,175 (11,224)
15,164
46,815
52,367
51,074
149,220 152,998

Parochial Church council of St Luke & St Peter

Notes to the accounts

For the year ended to 31 December 2025

The allocation will be paid during 2026 following the APCM to the following:

2025 2024
Local £ £
Street Pastors 2,110 1,810
Southern Domestic Abuse 2,110
1,810
Roberts Centre 2,110
1,810
Rowans Hospice 2,110 1,843
8,440 7,273
National & International
Tear fund 2,102 1,810
Hope in Action 2,110 1,810
Mary’s Meals 2,110 1,810
BRF 2,110
1,850
Comfort & Joy 1,000
9,432 7,280
Total 17,872 14,553