THE PAROCHtAL CHURCH COUNCIL OF THE PARISH OF ToON AND CALMORE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER2023 Registered Charity Number: 1194967 Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF TOTTON AND CALMOIiE FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees, Annual Rep)rt Independent Examiner's RepK)rt ststement ol. F"inancial Activities Balancc Sheet io Notes to the Financigl Statements Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page I THE PAROCHtAL CHURCH COUNCIL OF THE PARISH OF TorfoN AND CALMORE TRUSTEFS ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The ttwtees present their Annual Report 8nd Fin8n¢ial Ststcments of The Parochial Church Council of th¢ Parish of Totton a1 Calmore for th¢ y¢at ¢Thd 31 Danr 2023. The Financial Statcmcnts LXm]ply with the Tn Deol th Church Ar)untIng Rcguiations 2(K, th¢ Charities Act 2011 and Accowiting and ReEK)rting by Clwities: Statement of Recommended Practice applicable to charities prq)aring their Financial Statements in accordance with the Financial Reporting Standard applicable in the UK and R¢public of Ireland (FRS 102). Charity Name: Th¢ Pjrothial Church Council orth¢ PaTi8h of Totion and Calmore R*4tered Charlty Number. 1194967 Th¢ PCC is a cliarity and r¢gistcrcd WAth the Charity COMMon on 28 Jun¢ 2022. Th¢ Parochial Church Council of the Parish of Totton and Calmorc is the charity name of the Parishes of St Wins. Totton and St Anne's. Calmore. Correspondence Address: Sajisby Road Totton South8mPton S040 3JA PC'C members (trustees) WIK) have swved in the year are: Ineumbent: Reverend Alison Hill Church Wardens: Eric Camp Russell Dyer DeAnery Synod R¢pr¢Jcntativ¢J: Julie M8rtin MikG Martin Secretary: Eleetornl Roll officer. Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 2 THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF To0 AND CAllORE TRUSTELS Ill¥NUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMIIFR 2023 REFERENCE AND ADMINISTRATIVE INFORMATION (CONTINUED) Other Eleeted MètthbÈn of tht PCC: Rol¢ Appolnt•d Appolntmont Ended Rcv Alison ElizaFth Ilill Anna Catherin¢ Harwood Elainc Pill Andrew Barnett Siacey Brook Eric Camp R¢bec¢a Cooke Natssha Duke Rubsell John Dyer Daniel Gardner Lesley Grimm Pamela Hall Siephen Hill Oliver 'l'erry Hollman Gilllan Hou8hion Julie l)atricia Martin Michacl David Martin r)aniel Pitt Valerie Roach Anihony 8tevens MiGhKI Sumn¢r Chair Sccretary 'rr¢a5urcr 22.05.22 22.05.22 14.05.23 14.05.23 22.05.22 22.05.22 14.05.23 14.05.23 22.05.22 22.05.22 22.05.22 14.05.23 22.05.22 22.05.22 14.05.23 22.05.22 22.05.22 22.05.22 14.05.23 22.05.22 22.05.22 14.05.23 14.05.23 14.05.23 14,05.23 Our Advisors: Maven Accountants 71-75 Shelton Stre¢t Cov¢nt fjard¢n London WC2H 9JQ Indeident Examiner. Abrahatn & Iknlrll 230 Shirley Rowl 5outhampu)n 015 3HR Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 3 THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF TOTTON CALMORE TRUSTELS ANNUAL REPORT {CONllNUED} FOR THE YEAR ENDED 31 DECKfvtBER 2023 Vision Statement We ar¢ a church based in th¢ hwt of Tott0 with a vision to see lives transforn]e(L hope restored and frccdom found in Jesus. The story of St. Wins started in 1937 when a new church w&8 built to be the Christian heart of the community in the fast growtng residential ar of the town. Sine£ April 2021. the church relaunched with a new team to revitalise and grow a new church con]munity to proclaim the timeless story of Jesus in a Goni¢n]porary way. In 2023, wc b¢cttmc th¢ Parish ofTvtlon and Caltllvic, and thc Lhurch of Si Ann¢5, in Caltnorc? joinryj our parish. We want everyone to find a pl¢ wh¢r¢ they can b¢long> believe, be changed and bring change to our lives and the communiry around us. Publlc Benefit Statenient All of our activities are undertaken to further our charitable purposes for the public benefit. In planning our activities for the year we have considered the Charity Commission's guidance on public benefit, including the Lyuidanc¢ 'Public Benefit: Running a Charity (PB2)' anil in particular, the supplementary guid&ince on Charities for the adv8n¢ement of religion. AcHIEVEMEs AIYD PERFORMANCE Rcvicw of the Year This has been a year of consolidation and gtovrth within out church community. We have deClled and extended our missional engagcment within the community and have s¢¢n a number of projects provide a conduit of newcomers coming to church on a Sunday morning. We saw record numbers of people attend CEiStmaS and Easter events. Fellow$hlp Numbers There were 141 members on the clcaoral Toll 18 31.12.23. Of these. ovcr 65 livc in thc parish. Average Sunday attendancc during octo w8s 161. with 385 Attending for advent and 430 attending on Cbristrnas Eve and Christsnas Day and 237 attending for F.aster 2023. Alpha Alpha continues to be & signifiwit and impactful course with many attendees becoming Christians. During the year we had 43 attend Alpb& Children?s Work Avwage attendance at Toddlers grew to over 40 Childr4 with a¢¢ompanying adults. Doc ID.. 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 4 THE PAROCHIAL CHURCH COUNCIL OFTHE PIlRtSH OF ToON AND CALMORE TRUSTEFS ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ACHIEVEMENTS AND PERFORMANCE (CONTINUED) Youtb Work Th¢ Friday youth work gr¢w tr) 23 young 0p1¢, with an av¢rag¢ attendance of14 young people in Q4. Mid-w¢¢k scrvices An average of14 rthple attended midweek communion. Teams At thc end of the year, 109 people were serving on t¢ams. BYdptiJmJ DurAng 2023, 1 l adults wtte baptised. A total of 5 babics and childrcn wcr¢ baptised durin8 the year. Recrul*meD¢ In April 2023, Gcorgia Hart kcamc Thc Pillar Icad and Tori Wills joined as The Pillar co-lead. In August 2023 Elaine Pitt was recruited &8 Pastoral Lth4. In Syt¢mber L¢ah Demirgil was recruitca as Kids and Families Worker, to replace Jon Brook. Dave Smith. joined as a curate in 2022 and left to move abroad in August 2023. Emma Seebaran was recruited in October, Owations and Athnin Assistant. Communlty Outreach We continued to live stream Sunday servi, to allow th0 cannot attend in perso access to rvic¢s. We cnniinued to support the local food banK by colle£ting donatlons aThl delivering them Testwood Baptist church for distributio We launched Renew Cafe in May 2022. Renew offers a quiet shared space to support wellbeing and h88 seen attendance grow steadily. We ran Bridge the Gap football until summer 2023, and our Br 92 caf¢ continued to be open on Monday and Tuesday mornings.. We raised funds for ve Your Neightrf)ur for Christs 2023 and had lots of volwiteers helping to pack Christm&s boxes. W¢ Tan a CAP Lif¢ Skill5 cour iu Autumn 2023, with 6 pPIC attending. W¢ laun¢h¢d Th¢ Pillar Project and we started inforn)al wnvernAtion¥ with gnoth¢r lo¢al ¢burch to launch a se¢ond Pilar ProjecL Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 5 THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF To0 AM) CALMORE TRugrEES ANNUAL REPORT (CONTLYLfED) FOR THE YEAR ENDED 31 DECEMBER 2023 FJIYANCIAL REVIEW In 2023, total givin8 to unTricted filnds vr&s £160,058. A totsl of £1 1,063 was given to our Gift Day for Calmore, £7,633 to our Love Chrislmas offering. At the end of 2023, there were 85 plamied givers, giving an average of £26.12 p¢r w¢¢k. David Mant from Abraham & Dobell was u)structe41 to complctc thc end of y&qr accounts forthe parish. Wc thank Mt4vcn Accountant3, for all thcir hclp and support and for compilAll8 thc ncc¢33ary InforntiOn for this to k p)ssible. Investment Powers and Policy The PCC haq no long-tem or short-temi investments and it holds its money at tlarclays Bank in an ordin#ry Lurrent account. The PCC also current a¢wunts with CAF and Lloyds and invesiments h¢ld in a CCLA CBF deposit accounL Reserves Poliry and Going Concern It is the policy of the PCC to aim to maintain funds at a level which will enable the PCC to cover its ongoing direct charitsble expenditure and its management and administration costs. This should be at least 3 months, ideally 6 months. Th¢ trust¢¢s of the view tIMi the PCC 18 a 80in8 COnC¢rn. PLANS FOR FtrruRE PERIODS We are planning to launch a social supern]arket in 2024. STRUCTURE. GOVERNANCE AND MANAGEMENT CoverDing Do¢ument The Parochial Church Council of the Parish of Totton and Ca]morc (the PCC) is a charitabl¢ tdY established by the Church of Englatt(L The PCC operates under the Parochial Church Council Powers Measure. Thc Paroehial Church Council of the Parish of Totton and Calrnore is a regislered charity number 1194967. Recruitment and Appointment of Trusteej M¢mb¢rs of th¢ PCC ar¢ ¢itb¢r eXfficI0 or elected at the knual Par(Khia] Church Mecting (APCM) in aecordancc with the Chureh Represeniatton Rul. Elect] members and Church Watdells seTve for one year ternis, for a maximum of three years. Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 6 THE PAROCHIAL CHURCH COUNCIL OF THE PèlRISH OF ToON AND CALMORE TRUSTEES ANNUAL REPORT (CONfThuED) FOR THE YEAR ENDED 31 DECEMBER 2023 STRUCTURE, GOVERNANCE AND MAYL AGEMENT {COIYllNUED) Governance 'the PCC met 6 times during the year. The standing wmmittee mct Ixtwexn meetings. and minutes of their meetings were received by the full PCC and discussed where necessary. Tnut¢¢ InductlOD and TraiDAn New members arc bri¢f¢d by existing mcmbcrs as appropriate and the PCC meets regularly to discuss future plans. Risk Manag¢m¢nt The PCL rcgistcrcd as a charity on 28 Junc 2021. The PCC has worked on building Tisk management and 5afe8uardin8 risk management. Any new major risks to which the charity is exposed will continue io be ideniified by the trusiees and Sysietns or procedures estsblished to manage those risks. Organijational Stru¢tur¢ The PCC of the Parish of Totton and Calmore has the responsibility of promoting th¢ Ecclcsi&stical Parish of Totton and Calmore, the whole mission of the Churc pastoral, evangelistic, social and ecumenical . It also has responsibilities for maintenance for St Wins and St Anne's. 'lThc PCC has cstablished committees to transaci business between PCC meeiings. subject to the dir¢ction of thc PCC. RESPONSIBILITIES OF THE TRUSTEES The trustees are responsible for pr¢paring the Trustees, Annual Report and th¢ Financial Statements in accordAnee with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Thc law applieable to charities in England and Wales requires the trustees to prepare Financial Statements lor each financial year. which give a true and fair view of the stste of affairs Ot the charity and of Ib¢ incoming Tesources and application of resourccs of the charity for that year. In preparing those Financial Statements the trus are rquired to: selcd swtablc accounting potscics apply thcm nSIstentIy. observe the methods and principles in the Charities SORP (FRS 102). make judgements and ¢stimates that are reasonable and prudent; state whdh¢T appliGabl¢ accounting standards have been followe4 subject to departtwes disclosed and explained in the Financial Slements" and prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the charity will ContiD in busin¢s5. Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Pag¢ 7 THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF To0 AND CALMORE TRUSTELS ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 RESPONSIBILITIES OF THE TRUSTEES (CONTIIYUED) The tni8tees are responsible for rnaintsining proper accounting records, which thsclose wtth reasonable accuracy at any timc. the financial position of the charity and to enable thcm to ensure tIMi Ihe Financial statements comply with the Charities Act 2011. the Charity (Accriunts and Reports) Regulations 2008, th¢ provisions of th¢ trust dccd and th¢ Church Accounting R¢gulations 2006. They are also responsible fcir feguardIng the assets of the charity henc4 for taking reasonable steps for the prevention and d¢t¢ction of fraud and other irregularities. INDEPENDENT EXAMINER A Tesolution to Te-apwint Abrdham & th)11 &$ 1ndql&ll examiner for the ensuing year will be ptOP05ed at the Annual Churth Meet Approved by the truste on 21 April 2024 RDd sign1 on their bebalf by: •¢JJdl /. EPI TREASURER R DYER CHURCH WARDEN Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 8 TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF ToON AIYD CALMORE FOR THF. YEAR ENDED 31 DECEMBER 2023 I report to the clwity trust¢¢s on my examinoll of th¢ aoUnts of th¢ Pa[hla1 Chutch CounGil of the Parish of Totlon and Calmorc. (the charity) for the year ended 31 December 2023. RESPONSIBILITIES AND BASIS OF REPORT As the trustees of the charity you are resp)nsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act.). I report in respect of my eMminalion of the charity's accounts carried out under section 145 of the 2011 Act and in Carrying out my ex8mination I have followed all the applicable Directions given by th¢ Charity Commission under scction 145(5)(b) of th¢ AGL INDF.PF.NDF.NT EXAMINER'S STATEMENT Since the charity's gross income exceeded £250.0(M) your examiner must be a member of the kndy lisled in section145 of thc 2011 Act. I confirn] that I am qualificd to undertakc thc examination because I am a member of the Institule of Chartered Accounlants in Engyland and Wales, which is one of the listed bodies. I have completed my examination. I confirni that no materi8] matters have come to my attention in connection with the cxaminalion giving mc cause to bclicvc that in any material r¢spcct'. accountin8 records were not kw in rupect of the charity as required by section 130 of thc Act. or thc accounts do not accord with thosc records; or th¢ aUllts do not wmply with th¢ appli¢abl¢ r¢quir¢m¢nts COnclIng thc forn] and content of accounts set out in the Charitics (Accounts and Rcports) Rcgulations 2008 other than any requirements that the accounts give a 'tru¢ and fair vi¢w which is not a matter considered as part of an indcFndent examination. or the accounts have not E¢en prepared in )rdance with the meth(xls and principles of the Statement of Recommended Practice for aUntIng and reporting by charities applicable to eharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ircland (FRS 102). I have no concerns and havc wm¢ across no other tter3 in cOnntion with lh¢ ¢xamination to whiGh attentioll should be drawll iti this r¢prt in order to enablc a propcr undcr5tandin8 of the accounts to be reached. DAVID J MANT FCA INSTITUTE OF CHARTERED ACCOUNfANfs IN ENGLAND & WALES 230 Shlrky Road SouthAmpton S015 3HR 21 April 2014 Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 9 THF PAROCHIAL CIIURCH COUNCIL OF THE PARISH OF TOTTOIY AIYD CALMORE FOR THE YEAR ENDED 31 DECEMBER 2013 Total Total Funds Funds 2023 2022 Unrestricted Restricted Funds Funds Notrs COME Donations and legacies Charitable activities oth trading activiti¢s Investment income 160,058 5,705 78 152,178 312.236 285,305 23,317 29.022 15.436 78 392 30 TOTAL INCOME 168.247 175.495 343,742 301,163 EXPENDITURE Raising funds Charitabl¢ activitie8 135 124,144 135 368 170,467 294,611 306,951 TOTAL EXPENDITURE 124279 170,467 294.746 307,319 NET INCOMF. LF. F,XPENDITURE AND NET INCOME FOR THE YEAR 43,968 5,028 48,996 (6,156) PIET MOVEMENf IN FUNDS FOR THE YEAR 43,968 5,028 48,996 (6,156) RECONCILIATION OF FUNDS Total funds brought forward 41,424 30,IKM) 71,424 77,580 Total tunds forw £85J92 £35,028 £120,420 £71,424 The notes OD pag¢s 11 to 22 forni part of thes¢ Finantial Statement$ Doc ID.. 2c286b12c4a5f887ffd2ac91ac6c8064f21b6026
Page 10 THE PAROCHIAL CHURCH COUNCtL OF THE PARISH OF To0 AND CALMORE AS AT 31 DECEMBER 2023 2023 2022 Notes FIXED ASSETS Tan8ibl¢ ¢Lss¢ts io 28,016 39222 TOTAL FIXED A&SETS 28,016 39222 CURRENT ASSETS Stock Ikbtors Cth at bonk atk4 iti ha1 919 7,017 129.177 11 12 4265 194.91 J TOTAL CURRENT SETs 199,9&) 137,113 LIABILITIES Creditors: Amounts fauing due thin one year 13 10,556 7.911 NET CURRENT ASSETS 189,404 129,202 TOTAL ASSETS LESS CURRENT LIABILITIES 217.420 168.424 CRF,DITORS: AmnunLi rlIng due after mor¢ Iban one yr 14 97.(K)O 97,000 NF,T LSSET8 16 £120,420 £71,424 THE FUNDS OF THE CHARITY Unrestri¢t¢d income fun(Ls Restricted income fimds 17 85.392 35.028 41,424 30.(K)O £120,420 £71.424 Approved by the trustees OD 21 Aprll 2024 and slgned on their bebaifby: f blpflrt sJdl /. Ag F. prrT TREASURER R DYER The not¢S OD pagcs 11 to 22 fonD part of these Fin4n¢ial St8temeDts Doc ID.. 2c286b12c4a5f887ffd2ac91ac6c8064f21b6026
Page 11 THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF TofroN AND CALMORE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 21n3 AccourffiNG POL¥aFS The principal accounting policies adOptr judgements and key soU¢S of esiitllation unr¢rtainty in the Preparation of the Financial Stafrments are as follows: (a) Basil of Preparation Thc PCC is a public IKnefit entity within the meaning of FRS 102. The Financial Statements have l*en prepared in accordance with Accounting and Reporting by Charities: Ststemenl of Recommended Practice applicable to Charities preparing their Financial SialemenL8 in accordance with the Financial Reporting Slandard applicable in the UK and Republlc of Ireland (FRS 102), th¢ Charities SORP (FRS 102) and the Church Aexounting Regulations 2006. The Financial Statemcnts havc been prepfired under the historical cost convention. The Financial Statements include a]1 tr8nsactions, assets and liabilities for which the PCC is resw)nsible in law. The Financial Ststements are prepared in sterlin& which is the functional cuThcy of the PCC. Mon¢tary amounts ar¢ rounded to th¢ n¢4r¢st £. (b) Income Recognition Pollcles (i) Donations and L¢ Collections are recognisul when receiv by or on [alf of the PCC. Planned giving receivable und¢r Gift Aid 18 Tewgniwl only when receive Ineome recovernble on Gift Aid dOnlOn8 is rerA)gnised WI the relat&J income 13 recogni501 Grants and legacies to the PCC ate accountcd for as six)n as the PCC is notified of its l¢gal ¢ntitlemenL the amount due is quantifiable, its ultin)ate receipt by the PCC As re£mabty eertsin and wl)en any preIllonS preveniing their use have been meL Donat¢d sttvices and facilities are included At the value to the PCC where this can be quantified. The value of services provided by volunteers has not en included in thes¢ Finan¢ial Ststements. (ll) Charitable Activities Income from fees and other cRltable activities is %)gnisl Wh it is receiv. Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 12 THE PAROClItAL CttURCH COUNCIL OF THE PARISH OF TO01y AND CALMORE (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 21Y23 AccouNfiNC POLIC$ (ColNUED} (b) Incomc Reeognition Policies (CoDtinued) (lll) Other Trad. Activiti¢s Inwme from the fet< garden parties and similar events. when hel(L are accounted for Interest entitlements are aUnted for &s they a¢. verable on in1¢ is recogni51 in the same )Unting year. (c) Expcnditure 4XPendifte is reco8nised on an accruals basis where there is a le8al or construetive obligation and seitlement is probable and quantifiable. Expenditure includes VAT as the PCC is not V A'l. registered and is iew)rted as part of the expenditure to which it relates. (i) Grants aThl donation8 are pLeUnted for when paid over, or vthen awardcd if that aWd creates 8 bindin8 obli8ation to the PCC. Th¢ Parish Shar¢ 1$ accounted for wben Pf4yable. Any Parish Share unpaid at 31 December is wvided for in these Financial Staternents as an operational (though not a legal) liability and is shown a creditor in th¢ Flalan bh¢ (iii) Su Support costs include central futiO$ and have been alloGated to activity cost cate8ories on a basis consistent with the use of resources. (iv) Governance Costs These include those costs &ssociated with m¢ding thc statutory rcquiremcnts of th¢ pcc. (d) Tangible Fiied Assets (i) c4)nsecratldaI_ld£lllVab.Ic ChUh FurnishiDLS Consecrated and beneficed pro]W of any kind is excluded from the statutory dcfinition of 'ch8rity' by section l 0(2Xa) and (c) ol the Clwill Act 2011. All expcnditur¢ incurred on collse or benefjced buildings. whether nIntenance or improv¢m¢nL is written-off as expenditure in the SOFA and separately disclosed in the year that it is incutred. Mov¢able church fimiisbin8S are depreci8td on a straA8ht knis at 200/0 per year, where eapitalise Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 13 THE PAROCHIAL CHURCH COIJNCIL OF THE PARISH OF ToON AND CALMORE NOTLS TO THE FtNANCIAL STATEMENTS (coNrllED) FOR THE YEAR ENDED 31 DECEMBER 2023 AccouNfiiyG POLICILS (CONTINUED) (d) Tangibl¢ Fix¢d AJs¢ts (Continued) (ll) Equipment and consumables used within the chw¢b pr¢mi8¢3 are depreciated on a straigbt-litt knis at 21Y/o y&qr. (e) Debtors Amounis owing to the PCC 21 31 December in respeci or rees or other income are shown as debtors le&8 any provision for amounts that may prove uncollectibl¢. (fj Current knet Inve8tJneDts 2nd Cash xt Bank Current &8set investments and cash include cash held on depK)sit either with the bank or in petty cash. (8) Creditors And Provisions Credi(ors and provisions are recogniscd where thc PCC has a present obligalion resulting from a past event that will probably rtsu]t in the transfer of fill)ds to a third paty and the amouni due to settle the obligation can be measurol or estimated reliably. (h) Taxalion The PCC is exempt from taxation on its charitsble activities. (i) Fund Aeeounting Unrcstrictcd Funds tepr¢scnt the fimds of the PCC that are not subjcct to any rcstrictions Tcgarding their us¢ and arc available tor application on the general pu4x)ses of the PCC. Desi8nated fimds are 8enerdl fun& set aside by the PCC for use in the futu. Rcstrict¢d funds comprise: (a) income from endowments which is to be expended only on the restricted pwposes intended by the donor: and (b) revenue donations or ants for a specific PCC activity intended by the donor. Where thege tlmds have unspent balances, intcrcsl on thcir pool¢d invcstmcnt is apportioned to the individual fimds on average balanc¢ basis. Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
PY4ge 14 THE PAROCHtAL CHURCH COUNCIL OF THE PARISH OF TOTTON AND CALMORE NOTES TO THE FINANCIAL STATEMENTS (COIYTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING P()LlCIKS {coNnNUED) (i) Financial Instruments The PCC only has fCial assets and fanciaL liabilities of a kind that quality as basic financial instruments. Basie financial instruments are initially reco8nised at transaction value and subsequently me&sured at their settlement value. (k) SignifieAnt Judgements And FAtimAtes Preparation of the Financial Ststements may ruIre the trustees to make significant judgcmcnts and ¢stimat¢3. Th¢r¢ are no ilcms in the Financial Statcm¢nts where judgements and esiimates would bave a significant effect on amounts recognised in the FinanL'ial Statements. DONATIONS AND LEGACIKS Total Total Fund8 Funds 2023 2022 UDreJtricted Restricted Fun(Lg Funds Planned giving Income T&x recoverable on pl9nnl giving (nfts" and colleciions Other donations 103,402 26,440 15.867 14,349 2,057 3233 105,459 82,813 29,073 21.182 15,1167 9,lJ61 16,486 30,835 22.647 130,402 130,402 149,602 £160,058 £152,178 £312,236 £285,305 There were no donated services and facilities receivable thich could be quantified in the year (2022 - none). Totsl Tvtal Ullrestii Restricted Funds Funds FMn4Lg Fundj 2023 2022 Gift day Other Churth a¢tivitie5 16,714 6,603 16,714 12,308 10,719 4,717 5,705 £5.705 £23J17 £29.022 £15,436 Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 15 THE PAROCHLIL CHURCH COUNCIL OF THE PARISH OF ToON AND CALMORE FOR THE YEAR EIYDED 31 DECEMBER 2023 Total TotAI UDrestrirted Rned Funds Fund8 Fwids Fund8 2023 2022 Mcrchandi% sales £78 £78 £392 INVFSTMFNT INCOME Total Fundg UDreytrlcted Restrlrted Funds Funds Fund$ 2022 Rank intere9t 2,406 30 £2,406 £30 ANALYSIS OF EXPENDITURE ON CHARITABLE AcrivrrES Totsl Totxl UDre8trhcted Restrl¢ted Fundy Funds Funds Fundy 2023 2022 Grants Parish share Clergy and st2ff expens 860 18,527 8273 31,5 (2.368) 6.837 5.160 20,978 137273 137,273 27,162 38,383 30J62 2.113 72,487 13,527 7.409 25,652 2,553 14,685 102.649 38,986 26,411 2,592 18,527 5,893 31,(KJ5 9205 15,818 2J80 Church maintcnac lJpkccp of scrviccs Salarivs and staifcosts Other clLurch activrties and events 11,221 30,362 2.113 £124,144 £170,467 £294.6I1 £306.951 Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 16 THE PAROClItAL CIIURCH COUNCIL OF THE PARISH OF TOTTOP4 AM) CALMORE NOTLS TO THE FINANCIAL STATEME (COKllNUED) FOR THE YEAR ENDED 31 DECEMBER 2023 ANALYSIS OF SUPPORT AND GOVERNANCE COSTS The PCC identifies the costs of its SUPN)rt fimctioTh li then identifies those costs which relate to the governance functioL The PCC allocates the supwrt and governance costs entirely to the unrestricted expenditure (note 6). General Supp)rt Governanee Total Basis of Funds Apportionment OffiLe expenses Professional fees DeprlatiOll of tanble assets Bank chargcs 18,866 18,866 2,113 11,206 290 Usage Usaye Usage Usage 2.113 11,206 290 £30,362 £2,113 £32,475 ANALYSIS OF STAFF COSTS AND NUMBERS AI TRUSTEFS. RF.MUIYERATION AND EXPENSES 2023 2022 Wag¢s a1 salari¢& includinB S(*ial SecuTity costs and pension £137,273 £102,649 The average number of employees during the yegr w&8 5. Rthted Pxrty Transactions During 2023. the following amounts were reirnbursed to members of the PCC: Anna HaNood Elaxne Pitt £1,907 £110 £988 Rev Alison Hill Donated Servi¢¢J During the year cnded 3 1st D¢mber 2023, 109 F£ople were serving on t¢ams. Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 17 THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF TOTTON AND CALMORE NOTFS TO THE FINANCIAL STATEMENTS (coNrINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 TRANSFERS There were no transf¢ry between the fimds in tk year. 10. TANGtBLE ASSEr6 Moveable Computer Church F4uipment ll1pment Furnishlngs Total Coyt At l January 2023 i(x> 47,837 56,031 At 31 D¢¢ember 2023 47,837 56,031 tkpr¢¢iation At l January 2023 cge for the year 30 20 2.428 1,619 14.351 9,567 16,809 11,206 At 31 December 2023 4,047 23,918 28,015 Net Book V21uey At 31 December 2023 £50 ,047 £23,919 £28.016 At 31 Dettfftl*r 2022 £70 £33.486 £39,222 Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 18 (CONfINUED) FOR THE VLiR ENDED 31 DECEMBER 2023 I I. DEBTORS 2023 2022 Other debtors Prepayments 2.388 1,877 5,249 1,768 £4,265 £7,017 12. CASH AT BANK AND IN HAND 2023 2022 Cash at bank Pety 194,680 231 128,838 339 £194,911 £129,177 13. CREDITOKS: Amowits fxllio% due witbin one ye*r 2023 2022 Qther ¢ro.10rS AccS 5,3 5.250 3,368 4,543 £10,556 £7,911 Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 19 THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF TOTTOIY AM) CALMORE NOTLS TO THE FINANCIAL STATEMENTS {CONTll¥UED) FOR THE YEAR ENDED 31 DECEMBER 2023 14. CREDITORS: Amounts fallthg due after more th one year 2023 2022 97,(K)O 97,000 £97.000 £97.000 During the year ended 31 tkccmber 2021, the P•rochiai Church Council of thc Ecclesiastical Benefice of Totton lnhcrld a loan of £97,(MJ) from the Dioczse via the DCC. The repayment 15. FINANCIAL tNSTRUMEwrs Financial instrWnts measural at amortiwj cost rA)mprise the followin8: 2023 2022 Financial a&s¢ts that ar¢ d¢bt instiiuncmts Fitwicial liabiliti&8 that are de inslrurnts 4.265 10.556 7,017 7,911 16. ANALYSIS OF NET ASSE]5 BY FIJND Ceneral Total UDrestricted Restrlcte41 Funds Funds Funds 2023 TotAI Funds 2022 Tangible &qsets CurrLmi &&8eis Curr¢nt liabilitics Long-tenn liabilities 28,016 104,932 (10,556) (,(}0) 28,016 39,222 199,900 137,113 (10.556) (7,911) (97,000) (97.000) 35.028 £82J2 £35.028 £120,420 £71,424 Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 20 THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF To0 AND CALMORE NOTLS TO THE FINANCIAL STATEMEKfS (coNrllYuED) FOR THF YEAR ENDED 31 DECEMBER 21123 17. ANALYSIS OF CHARITABLE FUIYDS At Incoming Outgoing At 01.01.23 Rwur¢es Resourw Transferj 31.12.23 Anatysi5 of Movemen1$ ID Unreslrlcted Funds General Funds Sl Anne's Church 41,424 153,898 113,044 14,349 11,235 82,278 3,114 Total Unrestricted Funds 41.424 168.247 124279 85.392 Anatysis of Movements In Restrleted Funds Cwate W1ment grani ift day SDTr building fund Stud¢nt ambassador 4,093 4,693 5,¥74 5,868 {2,395) 2,163 85,612 2.310 1,615 10.(M)O 2,850 750 7,633 1227 iio 4,21)0 3,135 2,395 13,654 15,817 SDF Salary fundin8 WDRF fees AV building works fwKI Comms fund Focus fund Grants fimd tATrve Christm&8 fiu IA)ve Totton fund Ukrain Gift day - blinds. bibles Gift day . TV screen Gift day - Calmore St Anne's maintenanee fund The Pillar innovation fund The Pillar private fund 85,612 2.310 3,493 1,878 10,crf)o 25Q 2,845 750 245 7,633 1227 110 4,2(Xl 3,135 11,063 3.816 40,096 2,571 11,063 3,789 27 40.096 567 Total Restricted Funds 30.IX)O 173.495 170.467 35.028 Total Funds £71,424 £343,742 £294,746 £- £120,420 Unr¢8triettd funds are fimds Thtiich the PCC is free spend on any of its aciivities. The PCC Ca from lime to tirne, de8Date unrestrieted funds for particular purp)se& The PCC may subsequently choose to re-designate unrestricted fimds for anoth pwpos Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 21 THE PAROCHIAL CHURCH COUNCtL OF THE PARISH OF TOTTON AND CALMORE (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 17. ANALYSIS OF CHARITAB1 FUNDS (cowfiNUED) Restricted funds are those ld) th¢ PCC can only spend on purp)ses detern]M by the ternis on Nlthich a fund is sct UP? typÈcally as a trust fun CurAt¢ Repla¢¢m¢nt Grant Fund wa8 a gtant r¢Kiy to ¢nabl¢ us to repla th¢ rol¢ of curat¢. Cift Day Fund rclatcs to funds raised at our Gift Day towards the cafe and tea¢C project, as part of the building works. In 2023. funds were raised to supp)rt outreach work in Calmore. SDF Bulldlng Fund relates lo grants received towards the building Works. Stsd¢nt AmbaJJ•dor Fund r¢lats3 to funding r1V¢d to fund th¢ rolc of a Studcnt Ambassador. SDF Salary Fund relates to the funding received from the Di¢5¢ to CA)v¢r salary costs for specific roles. WDBF Fees Fund relates to fees collected which then need to be remitted to the Diocese. AV Building Work8 Fund was a grant received from the Diocese. to fjjnd training and improvemcnts in our AV and your yystcrns. Commj 13 a donation received from a priTrfate individual. that is set aside to fid our Comms role. Focus (Support) Fund w&s set up to enable us to SUprt individuals to attend the annual Focus ¢v¢nt. Discussions around furth sUPPQrt ongoing. LAJV¢ Chrljtmas Fuod r¢late8 to funds rai8ed to 8ive away gift boxes to local people in need. Love Totton Fund relates to funds raised at our Gift Day in May 2022, towards our tA)ve Totton outrcach proj. Ukraine relates to money rdised for the l51S in Ukraine and forwarded to Alpha International. Gift Day - Blinds and Biblu Fund w&8 to fund window blinds and to purch&sc bibles. Gift Day- TV Screen Fund was to hclp fund th¢ two gallw TV 5Ctcens. Gift DAY - C*lmore Fund relates to funds raised at our Gift Day lowatds the café and terracc projecL as part of the builth8 works. Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
Page 22 THE PAROCHIAL CHURCH COiJNCIL OF PARISH OF ToON AND CALMORE NOTLS TO THE FINANCIAL STATEME {CONfNJED) FOR THE YEAR ENDED 31 DECEMBER 2023 17. ANALYSIS OF CHARITABLE FUNDS (CONfiNUED) St Anne?$ Maintenance Fund relates to restricted funds brought in from St Anne's church. which can only be spent on the malntenance and fabric of the buildin& The Pillar tnnov2tion Fund relates to grant funding for The Pillar Innovation Project The Pillar Private Fund relates to private funds given for use by the Pi118r ProjecL 18. RESTRICTED FUNDS FUTURE DEVELOPMETrirs In December 2022 the PCC w&8 awarded fimding up to £249,992 for innovation funding for the Pillar Project. The funding is for a three year projert slarting in April 2023 and ending in March 2026. 19. RELATED PARTILS PCC members Anna Harwood and Elaine Pitt are al staff members. Dan Pitt is Married to Elaine PitL Steve Hill is D]wrieAI to R¢v Alison Hill. During the fllwi¢ial year 2023, a totsl of £109.60 paid in trav¢1 and ¢xpcns¢s claims to Elaine Pitt and £1.906.84 in travel and expenseg claims was p9id to Anna Harwoo(L A totsl of £988.18 in expenses and travel ¢laims was paid to Rev Alison Hill. Doc ID: 2c286b12c485f887ffd2ac91ac6c8064f21b6026
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2023 accounts for signing Title PCC_Totton___Calm...nded_Accounts.pdf File name Document ID 2c2e6b12c4a5fe87ffd2ac91ac6c8064f2fb6026 Audit trail date format DD / MM / YYYY Status Signed
07 / 05 / 2024 Sent for signature to Elle Pitt (elle@stwins.org) and Russ 15:36:26 UTC Dyer (russelljdyer@gmail.com) from hello@stwins.org IP: 62.31.89.101 07 / 05 / 2024 Viewed by Russ Dyer (russelljdyer@gmail.com) 16:08:32 UTC IP: 84.66.217.6 07 / 05 / 2024 Signed by Russ Dyer (russelljdyer@gmail.com) 16:12:03 UTC IP: 84.66.217.6 08 / 05 / 2024 Viewed by Elle Pitt (elle@stwins.org) 08:12:49 UTC IP: 62.31.89.101 08 / 05 / 2024 Signed by Elle Pitt (elle@stwins.org) 08:14:28 UTC IP: 62.31.89.101 08 / 05 / 2024 The document has been completed. 08:14:28 UTC
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