Charity Registration Number 1180985 PARKSTONE CHURCH CIO ACCOUNTS For the Year ended 31st Deeember 2025 337 Rtngwood Road Parksione Poulc BH12 3JN
PARKSTONE CHURCH CIO For the Year ended 31st Deeember 2025 Contents Page Reference and Administrative D¢tails Sialemeni ol Trusleeg. Responsibililies Independent Examiner's Report Statement o( Financial ActivAties Sia(ement of Assets and Liabilities Notes to the Financial Accounts 6-11
Parks¢one Church CIO Reference and Administrative Details Trustees Mr Ron Barneii Mr Jack ChristopheI ML. John Christopher Mr David Ham Principal Office 337 Rtngwood Road P<irk5tolle Poole BH123JN Charity Registration Iyumber 1180985 Gift Aid Registration XN5096 Independent F.xamlner Mrs Suc Wintlc 27 Bas¢olt Road Bourncmouth BHII 8JR
Parkstone Church CIO Sti)tement of Trustees Responsibilities For the Year ended 31st December 2025 The TrUsS are responsibl¢ for preparing thc finan¢ial statemcnts in accordance wsth the Uniied Kinudo Accouniing st8rd$ IUnÉted Kingdom Get)erally A¢tep¢ed Aceollnting Praciicel and applicable law alld and T¢gulatsons. The law applicable to charities ]Yquitts Irusie£s (o prepare fiuancial staicmcnLS for &%ch financial ycar which givc a true and lair view of the sthte of arrairs of the charity and of the in¢oming resources and application8 of resources of the charity for thal pe.i'iod. pi"epating th¢sc financial bliltements, th¢ truslc¢s arc rcquired io.. Select suitable accnunting policies and Ihcn apply them consistenily; Observe the meihodg and principals in the Charities SORP: . Make jlldgemEnts and estimates thai are reasonable und prudent- Statc whether applicable accollnting %tandaEds have been followed, subject to any materia] departures discloscd and eKplaincd in th¢ financial staleinents: dnd . Prepare the financial sutements on the going con¢ern ha%is unless Jt is Inappropria to pTesume that the charity will coniinL]e in busineEs. The trustees ate responsible for keeping proper aceountinE r¢¢ords that disclose with reas(Jnable accuracy ar any time ihe fInCIal position of Gh(lIY and ¢n<ible them ensure that ihe rJnLia1 slaten¢S Comply with th¢ Charities Act 2011. the applicable c.harities IAccoiit)is and Repor1} Regulations and the provisions of the reasonable ste% for the prcvention and d¢t¢ction of traud and oiher irregularities. Approved by th¢ tru.8tees of the ChilY on And signed nn its behalf rDH& Trustee
Parkstone Church CIO Independent Examiner's Report to the Trustees of Parkstone Church CIO I rcport on the accounis ol. Patkstone Church CIO for ihe year ¢nded 3 1st Dccernber 2025. which are set oui on pa¥es 4-10 Respeitive respon%lbilities of the trustees and csamlmer The trustee's are IEsponsible for the preparation of Ihe aceollnis. The charity's injstees consider that an audii is Ilot required for this year undeT section 144121 of the Charitieg A¢t 2UI I (the Chariti&% 201 L Aci) Rnd thai an indepcnd¢ni cAaminatTron ss n¢Ldcd. It is my responsibillty lo: examine the aclounls under section 145 of the 2a1 I Chariii&s Act follow thc PlULedures in the geiieral dll"eeiions given by ihe Charity Cornmission (under settion 14515>lbl of the Charities Aet and ro siaic whether pariicular malt¢rs have rome tu tny alteniion Basis ot Independent Examintr's Stat¢n*nt My eX]all0 was L'r1ed uul in accordance with gencral Directions givcn by th¢ Charity Comtnission. An examinaiion includcs d review of the accounting rec'ords kepi by the charity and a ¢ompaiison of th¢ 1COUnts pres¢ntcd wilh thts r¢cords. It also include5 consideratitsn gf any unusual items or disclosures An the accounts. and seeking explanations fTOTtI the trusiee% euncerning any such mailers. The prncedures tsnd1aken do noiprovide all the evidence th1 would be i'equired in 8n audit, and cons¢qucntly no Opillion is given as lo whether the accounts present a'true and fair" Vicw and the tEPOrt is limit¢d to those matiet5 Set out in the Statement below. Independettt Exgminer's Statement In connecliun with my examtnation, no ntler has ¢orne to my attention.. 11 I which gives me rcasondble Laus¢ to believe thai in any material respect the requirements: To kcep accountino recoiyis in aceordynce with section130 of thc 2011 A¢t- and To prepare accovnls which liccord with ihe dLcounting recordg and comply with th alcounting requiretn¢nts ot thc 2011 Act Havc not heen met.. ()r (21 to w'hich, in my opinion, aii¢niiLTrn should be drawn in order lo cnable a proper undersrandintt of the acLuunis kn he rea¢hed. Signed
ue Wlntle FMAAT
Parks'tone Church CIO Statement of Financial Activities For the Year ended 31st December 2025 2025 2024 UDrestrfficted Funds Unrestrlcted Funds ReL'eipts Ineome from Regular CTiving & Collcctions Little Saints Rer 24,926 28.799 33 Retital Income 1,12 14075 40,921 Mans Rental Income Total IDcoiJie 14,525 43.357 P&yJneDts o Adrninistsaiion 9,2117 41,985 3,879 9,997 4,083 1,740 3.(X)a 3.220 25.919 BuÈlding Costs Chur¢h Expense5 Development Evangelism Pay[1] Tot#] P4yments 516 2,544 2,401> 57,292 Net Ineomel(Expenditure) (16J71) 17,438
Parkstone Church CIO Statement of Assets Liabilities For the Year ended 3151 December 2025 2025 2024 UtrICted Unrestricted Funds unds Fixed Assets Chuwh Mattse Church Premises 846,000 1,674,000 2J2U,IMTrO 146.298 5 14,538 66CJ,¥36 C85h at Bank and In Hand Natwest Account 32.742 49,113 Assets. 2,$52.742 709.949 Not The properites wcre revalued in Julle 2025. by Blake$ Survevors
PARKSTONE CHURH CIO Notef tv the Finanual St#temenls For the Year ended 3J.4t Deeember 2025 I. ACCOUNTING POLICIE Statement of Compli#nte Tlie tijiancial slamen1S have been prepared in aL£ordat with Accounting and Reporting by ChdTiiies Staiemeni uf ReL()m]nended Pracuce applicable 10 charities prepng their aLeounis in aLcord&nce with the FinanLial R¢poning Standard applicablg itt the UK REpublic of Ireland IFRS 1021 (effective l January 20151 Icharities SORP IFRS 102). the Financial stdard applicable in the UK and Republic of liEland (FRS 102} and the Charitie% Act 2011. Basis of Preparation Parkstonc Church meets the definitson nf a public benefit entity under fRS 102. As.seis and liabilities are initially r¢Lobrniyed al historic&1 cotsi or uansaciion value unLess otherwise staled in the relevant dLcounting policy notes. ExÈmptiu frDJn preparing a cash flow stAtemeDt Thc chlty oprcd to elY ddupt Bulletin I publLbhed on 2 Febry 2010 and have therefore noi in¢lud¢d & ca8h flow statement in these financial staiements. Gibing CO¢ The trustees Consider thai there dre no material uncetiainties dbout the charily'b abiliiy io continue a.% & going ¢oncem. Ineume EllduWnnts This represents the total value of all donated Incon and any other incotn¢ r¢e¢ivabl¢ by the Lhaiity. This ig ac¢outtted foi. oil a reLeivable basis. tkgacies are accounted for only whcn thcrc is both th¢ ceilainty of rcccipi and the ability Iv provide an accurate valuaiion. ExpeJKl1re ResouTce& mostly expended on gtants. tv individuals and orgaTri5ations as approved by the bste¢S duTing Irustee meeiings. Charit#ble Aclivitffie$ Charitable expenditure comprises those costs incurred by the charity in the delivery of actiiities and gervie¢s for its beneficiaries. li inclu(l¢s both costs that can be allocat¢d dirccily to such aciivilies and those costs of an indiiKt natur¢ ncc¢ssary ILI support them. Grnnt Provisions Provision5 for ants are madc wh¢ll the intcntion to make a grant has bcen communicaitd to the recipient bul IheTC uRccnainty 2h)ui ¢ither the lil¥ of the 8rdnt or the ¢llllDUllt ot grdni payable.
PARKSTONE CHURCH CIO Notes ts) the FIn4cIal Statements For the Year ended 31st December 2025 SupNJrt Costs Suppurt CO%LS include central functions and have bren allocaTrd io activiry co%t categories on a basis consistent with the $¢ of re%ouree8, for example. allocating properly ¢osls' by floor areas: or per Capita. staff co$ts' by the titne spejit aÉJd other costs by their usage. Governance Costs Thcsc includ¢ the costs aiiribuL%bl¢ to the charity's complithre with coJistituiiona] and 5tatuiory requiremenrs. illcluding audit, straieuic mana8ement and trustees, meetings and reimhursed expenses. Taxation The ClAlY ig eonsidercd to p&8s th¢ tests set out in Paragraph I Schedule 6 of thc Fin*n¢e ALI 2010 and therefore li meets thc definition af a chdllt(ible con)pany foi UK eutpofdlion tax puTroses. Accordingly, the chari(y is poieniially eKett]pt trom iaxation ui respeci ot income or capital gains receive(I within categorie% covered by Chaptei. ? Pari I l ot. the Coi'poration A¢t 2010 or Scction 256 of the Taxation or Chargeable Gains Act 1992. to the ext¢ni thai bULh income or gains are applied exclusively io charirable purpose%. Tangible Fixed Assets TTIble Fixed Assets are stated at their cosi vaLue and revaluauons noted on the Staiem¢nt Lif Assets and Liabiliiies on Pagc 5 Cath aod Cash EqulvaJeDts Cash and cash equivaltnts comprise cash on hand and call depobits.. and other short-term highly liquid inv¢%thients that are readily ¢onvertible to a known amount of cash and are subject to an in8ignificanirisk of change in value. Fund Structsre UniESIFiLled income funds are general funds tha( are available tor u%e at the twstees, discretion in turther4thee or the objcctiv¥ of the charity. Financial IDstnllD¢nts Clossificatio Financid ass¢ts and financial liabiliti¢s are rtcvgnised when the chari(y becomes a p[Y to th¢ conthi¢Lual provisions of the inslrurnenl. Fin&nciJl liabiliiies and equity in%trumcnis are cldssifjed according 10 the SubstCe of the contractual gemenis cntcr¢d into. An equity instrnmeni is any contTact tl)at ¢vid¢n¢es a residual inl¢ir¥t in Ihe dsseis of the charity aficr deducting all of its liabilities.
PARKSTONE CHURCH CIO Note8 th the Flnanclal St&temeTrts For the Year ended 31st Dec¥mber 2025 R¢cognilion undMeusuremÉmt All fsllancial assets and liahiliti¢s are initially mekLsured at iransactson Price (including ti'ansaction costs), except foi. rh()se lin¢incial assets clai%JfiEd as at fair value though profit or loss, which are iniiially measured at t&ir value IwhiLh is norn]211y the transactiot) price excluding ThnsaLiion costs). unless the arrangement constitute% a rall¢lg transaction. If an arrangcment constitutes a financittg transaction, rhe financial asset. The bcst cyidence offair valu¢ 15 a quoted price for idcnucal asset in Lin active llw'ker. When quoied prices aiE unavailable, the price of a recent transaction for an identica] provid¢s evidence of fair value *% Inng as there has not been a significant Lh486 in eci)noniic circumstances or a sigt]ificant lapse of ¢imL since the transaciion took place. Ir the marke( is n()t active and recent transaciions ol. an identical assei on their own nol a good egtimate of tair value. Ihe fair value is eglimaled by using a valuation technique. Ai 31 December 2025 thcrc were no outstanding capital conm)itments At 31 December 2025 thete were no contract commitments outstanding.
Parkstont Church CIO Reeeipts and PaYn)ents Accounts For the Year ended 31st December 2025 2025 Unrestrici<xl 2024 Unre5trided Ref Funds Funds Incon)e & F.lldoWnnts fn)m DoD8tions & L£'gaeles Liille Saini M4ns¢ Rental Income Regular (Jiving & Colleclitsns R¢ntal Incom¢ 14,875 24,Y26 1,120 40,921 14,525 28,799 43.357 Paym¢nts on Charitahle Aetivilffies Adrninlstration AOUnnt Bookkeeping 135 130 660 667 1,023 26 763 92 54S txgal l•ecs l.icences Office Exp¢n5¢5 Sub%cripliovLS & T)ues Telephone & Intrrnei 5,495 321 54 609 9,207 633 -3,879 Bulldlng Costs Cledning Cnw)cil T EleLtri¢ity Gas Insui?n¢e Church Insurattce Man*e 135 190 56 2.638 1,759 1.839 1,252 26,568 7,605 133 41,Y 3.391 2.996 1.540 1.059 194 Repairs & Maintenance Church Rcpairs & Maitttenan¢e Manse Watrr 498 129 9.997 Church Servicc F.xpenses Eviln¥elism Hospitality Mini%ty ServiLe Costs Speakerb Tuck Shvp 488 1.610 640 256 147 1.500 82 640
Parkstone Church CIO Receipts and Pavments Accounts For the Year ended 31st December 2025 2025 2024 Unre5tTlCtEd Unrestrlrted Funds Funds Ref Income & EndowryDents from Donatit)ns & IgaLl¥s Lsttle Saints Man5c Rcnial Income Regular Giving & Collections R¢nial Inrvrnc 33 14,875 24.926 1,120 4n,92l 14,525 28.799 Payment8 on Charitable Aetivities Administration Aecouniant Bookkeeping 135 660 130 667 60 1,023 t£gal Fee$ LiLence. 5.495 321 54 1.813 669 Y.2117 763 92 oirice Expcnsts 8ub8cription% & Dues -I-elephone & Iniernei 545 633 3.879 Bullding Costs Cleaning Council Tax 135 56 2.638 1.759 1.839 190 Electricity Gag Insurance Chuirh 3,391 2.996 1,540 1,059 194 498 129 9.997 Lnsuranee Mthse Repairs & Maintenance Church Repairs & Maintenance Mdnse Water 1.252 20.568 7,605 133 41.985 Chureh Servlee ExpeDses Evangelibm Hospitality MinibtTy Servicc Cost Speakers Tuck Shop 488 1.610 256 640 147 1,500 82 4.n%.3 10
Parkstone Church CIO Receipts and Payments Aeeounts For the Year ended 31st December 2025 Payments Charitsble Aetivitie5 Continued Ref 2025 2024 Unrestri£tsd Unrestricleil Develupjnent Music 5]6 1,740 Evangellsm li)dia Pi-I>jtiLt Kolkata Philip Lock Spanish Gospel Mi5SLon (136 636 750 750 636 636 2,$44 750 3.000 l)ayroll Administratoi. Junitor 900 2.4 2.320 3.220 2.41 Tralnfing Total Paytnents 57292 25.919