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2024-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF TOTTON AND CALMORE

CHARITY REGISTRATION NUMBER: 1194967

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

THE PCC OF THE PARISH OF TOTTON AND CALMORE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

Page
Legal and Administrative Information 4 to 5
Trustees' Report 6 to 9
Independent Examiner's Report on the Accounts 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Accounts 13 to 22

THE PCC OF THE PARISH OF TOTTON AND CALMORE

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

1194967

WORKING NAMES

ST WINS (Working name)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL BENEFICE OF TOTTON (Previous name)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL BENEFICE OF TOTTON and CALMORE (Previous name)

The Parochial Church Council of the Parish of Totton and Calmore is the charity name of the Parishes of St Wins, Totton and St Anne's, Calmore.

START OF FINANCIAL YEAR

01 January 2024

END OF FINANCIAL YEAR

31 December 2024

TRUSTEES AT 31 DECEMBER 2024

OTHER PCC MEMBERS

Name Role Appointed Appointment
ended
Andrew Barnett 14 May 2023
Eric Camp Church Warden 22 May 2022 12 May 2024
Rebecca Cooke Secretary 14 May 2023
Natasha Duke 14 May 2023 12 May 2024
Church
Warden (until
Russell John Dyer 12 May 2024) 22 May 2022
Emily Forsberg 12 May 2024
Lesley Grimm 22 May 2022
Pamela Hall 14 May 2023
Anna Catherine Harwood Secretary 22 May 2022 12 May 2024
Rev Alison Elizabeth Hill (Chair) Incumbent 22 May 2022
Stephen Hill 22 May 2022
Oliver Terry Hollman 12 May 2024
Mark Holman 12 May 2024
Church
Warden (from
Gillian Houghton 12 May 2024) 14 May 2023
Deanery Synod
Julie Patricia Martin Representative 22 May 2022
Deanery Synod
Michael David Martin Representative 22 May 2022
Church
Warden (from
Daniel Pitt 12 May 2024) 22 May 2022
Elaine Pitt Treasurer 14 May 2023
Valerie Roach 14 May 2023
Anthony Stevens 22 May 2022 12 May 2024
Claire Wilkinson 12 May 2024
Jen Carter Electoral Roll officer (until 12 May 2024)
Emma Seebaran Electoral Roll officer (from 12 May 2024)

The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.

GOVERNING INSTRUMENT

REGISTRATION DATE

PAROCHIAL CHURCH COUNCIL POWERS MEASURE (1956) AS AMENDED AND CHURCH REPRESENTATION RULES THAT CAME INTO FORCE ON 02 JAN 1957 as amended on 14 May 2023

28 June 2021: Standard registration

3

THE PCC OF THE PARISH OF TOTTON AND CALMORE

LEGAL AND ADMINISTRATIVE INFORMATION (Continued)

OBJECTS

PROMOTING IN THE ECCLESIASTICAL PARISH THE WHOLE MISSION OF THE CHURCH.

CORRESPONDENCE ADDRESS

PRIMARY BANKERS

INDEPENDENT EXAMINER

92 Salisbury Road Totton Southampton SO40 3JA Lloyds Bank Plc Swansea OSC Epona House Pheonix Way Swansea SA7 9HG G W Schulz FCMA Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF

4

THE PCC OF THE PARISH OF TOTTON AND CALMORE

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024

Incumbent: Reverend Alison Hill

Church Wardens: Daniel Pitt & Gillian Houghton

Deanery Synod Reps: Julie Martin & Mike Martin

PCC Secretary: Rebecca Cooke

Electoral Roll Officer: Emma Seebaran

Accountant: Andrew Long, Maven Accountants, 71-75 Shelton Street, Covent Garden, London, England, WC2H 9JQ. Independent Examiner: Independent Examiners, Unit 2 Broadbridge Business Centre, Bosham, PO18 8NF

Elected Members of the PCC:

Name Role Appointed Appointment
Ended
Andrew Barnett 14.05.23
Eric Camp Church
Warden		 22.05.22 12.05.24
Rebecca Cooke Secretary 14.05.23
Natasha Duke 14.05.23 12.05.24
Russell John Dyer Church
Warden		 22.05.22 Stepped down as warden on 12th May 2024
but remained on PCC
Emily Forsberg 12.05.24
Lesley Grimm 22.05.22
Pamela Hall 14.05.23
Anna Catherine Harwood Secretary 22.05.22 12.05.24
Rev Alison Elizabeth Hill Chair 22.05.22
Stephen Hill 22.05.22
Mark Holman 12.05.24
Oliver Terry Hollman 12.05.24
Gillian Houghton Church
Warden		 14.05.23 Became church warden on 12th May 2024
Julie Patricia Martin 22.05.22
Michael David Martin 22.05.22
Elaine Pitt Treasurer 14.05.23
Daniel Pitt Church
Warden		 22.05.22 Became church warden on 12th May 2024
Valerie Roach 14.05.23
Anthony Stevens 22.05.22 12.05.24
Claire Wilkinson 12.05.24

Vision Statement

We are a church based in the heart of Totton, with a vision to see lives transformed, hope restored and freedom found in Jesus.

The story of St. Wins started in 1937 when a new church was built to be the Christian heart of the community in the fast growing residential areas of the town. Since April 2021, the church relaunched with a new team to revitalise and grow a new church community to proclaim the timeless story of Jesus in a contemporary way.

In 2023, we became the Parish of Totton and Calmore, and the church of St Annes, in Calmore, joined our parish.

We want everyone to find a place where they can belong, believe, be changed and bring change to our lives and the community around us.

5

THE PCC OF THE PARISH OF TOTTON AND CALMORE

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

Review of the Year

2024 was a year of growth, gratitude, and transition for St Win's and St Anne's. Over 240 people now call the parish home, with vibrant ministries flourishing across age groups and communities. The church celebrated 15 baptisms, 5 weddings, and reached over 800 children through school assemblies and events like the Walk Through Nativity. Alpha and Renew Café continued to be key entry points into church life, while new initiatives like “The Way” and “Pantry Provision” helped deepen discipleship and support the community. Staff transitions were navigated with grace, including welcoming a new curate and youth pastor, and farewells to other beloved team members. The youth and kids’ ministries thrived through weekly gatherings, outreach, and events like Focus Festival, while The Pillar expanded its impact on young people’s mental health and faith journeys. Building improvements included a new hearing loop, enhanced security, and a growing commitment to accessibility and sustainability. The church moved towards a more team-led worship model and launched new rhythms of prayer and pastoral care, supporting over 50 individuals with visits and over 180 prayer requests. As the church continues transitioning from a revitalisation project to an established parish, it remains full of hope, thankful for a dedicated team of staff and volunteers, and expectant for all that God will do in 2025.

Fellowship Numbers

There were 133 members on the electoral roll as at 31.12.24. Of these, over 65 live in the parish.

Average Sunday attendance during October was 175, with 992 attending for advent and 388 attending on Christmas Eve and Christmas Day and 286 attending for Easter 2023.

Alpha

Alpha continues to be a significant and impactful course with many attendees becoming Christians. During the year we had 57 adults attend Alpha.

Children’s Work

Average attendance at Toddlers grew to over 40 children, with accompanying adults.

Youth Work

The Friday youth work grew to 26 young people, with an average attendance of 16 young people in Q4.

Mid week services

An average of 8 people attended midweek communion.

Teams

At the end of the year, 143 people were serving on teams.

Baptisms

During 2024, 12 people were baptised. A total of 6 babies and children were baptised during the year.

Governance

The PCC met 6 times during the year. The standing committee met between meetings, and minutes of their meetings were received by the full PCC and discussed where necessary.

Financial Review

In 2024, total giving to unrestricted funds was £176,288. A total of £12,251 was given to our 10% Give away & Love Totton Gift Day. At the end of 2024, there were 97 planned givers, giving an average of £27 per week.

Total incoming resources for the period were £363,735 (2023: £343,742) of which £176,288 was unrestricted income (2023: £168,248). Total resources expended were £389,043 (2023: £294,746) of which £221,556 was unrestricted expenditure (2023: £124,279). Total charity cash funds at the end of 2024 were £222,255 (2023: £194,911).

A full review of the financial position of the charity can be found on the attached financial statements.

6

THE PCC OF THE PARISH OF TOTTON AND CALMORE

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

Reserves

As at the balance sheet date of 31 December 2024 the charity had free reserves (unrestricted funds) of £40,125 (2023 £85,392) and restricted reserves of £54,987 (2023 £35,028).

Donna Leppitt from Independent Examiners, was instructed to complete the end of year accounts for the parish. We thank Maven Accountants, for all their help and support and for compiling the necessary information for this to be possible.

Recruitment

In February 2024, Kristina Hollman joined the staff team as The Pillar Project Coordinator.

In March 2024, we said goodbye to Aaron Gonzalez as he moved to London to take on a new role with Alpha Youth. In June 2024, we said hello to Jonathon Canning who joined part time as our Youth Pastor and took over from Aaron.

In April 2024, Georgia Hart went off on maternity leave to have her daughter Winnie, and Tori stepped into a secondment post to run The Pillar in Georgia’s absence.

In July 2024, we welcomed Tim Taylor as our new curate along with his wife Lauren and their 3 children.

Community Outreach

We continued to live stream Sunday services, to allow those who cannot attend in person, access to services.

We continued to support the local food bank, by collecting donations and delivering them to Testwood Baptist church for distribution.

We continue to successfully run Renew Cafe. Renew offers a quiet shared space to support wellbeing and has seen attendance grow steadily.

The Pantry Provision launched in 2024, offering meals to those in our church who need a helping hand.

We provided Love Christmas boxes to Oakfield School and also had a successful toy appeal for SCRATCH during December 2024.

We launched a second site for The Pillar Project into Lords Hill Church in September 2024.

Plans for Future Periods

We are planning to launch a community hub in 2025, offering a variety of different support structures for the community.

7

THE PCC OF THE PARISH OF TOTTON AND CALMORE

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

Analysis of Charitable Funds

AV Building Fund was a grant received from the Diocese, to fund training and improvements in our AV and sound systems.

Comms is a donation received from a private individual, this was previously set aside to fund our comms role but can now be designated to other things.

Curate Replacement Grant was to enable us to replace the role of curate.

Focus (Support) fund was set up to enable us to support individuals to attend the annual Focus event. Discussions around further support are ongoing.

Gift Day fund (Calmore) relates to funds raised at our Gift Day towards the cafe and terrace project, as part of the building works.

Gift Day (TV Screen) was to help fund the two gallery TV screens.

SDF Building Fund relates to grants received towards the building works.

St Annes Maintenance relates to restricted funds brought in from St Anne’s church, which can only be spent on the maintenance and fabric of the building.

Student Ambassador Fund relates to funding received to fund the role of a Student Ambassador.

The Pillar (Innovation Fund) relates to grant funding for The Pillar Innovation project.

Ukraine relates to money raised for the crisis in Ukraine and forwarded to Alpha International.

WDBF Fees relates to fees collected which then need to be remitted to the Diocese.

WDBF Salary Funding relates to funds received from the Diocese to cover salary costs of specific roles.

Related Parties

PCC member Elle Pitt is also a staff member. Dan Pitt is married to Elle Pitt. Steve Hill is married to Rev Ali Hill.

During the financial year 2024, a total of £385.71 was paid in travel and expenses claims to Elle Pitt

Donated Services

During the year ended 31st December 2024, 143 people were serving on teams.

8

THE PCC OF THE PARISH OF TOTfoN AND CALMORE TRu¥reES' REPORT (¢ontlnued) FOR THE YEAR ENDED 31sr DECEMBER 2024 The charit￿ Act 2022 requk¥ the trustee5 to Prep￿ rn￿cIal st&ements e&h th￿¢￿1 year pre$￿t$ true and faw the state crf of the Chwty and ofthe surplus rf the a)¥lty for th& ptrknj. In Prepa￿n0 those financlal statements the trustees are requ•J to: l) se￿ suitabk xcwntlng pcs appts them cr￿sIst￿t 11) Make Judgements and e5tknates that are rea$￿ab￿ and prudent Ml) Prepare fknanclal statements rm the 9th9 concwn basb unless knapproprlate to presume that the trust c￿tknue kn exlstence. The Trustles are responsbbe for keeping pr¢)per count￿9 recorits, which dlsckjse wlth r￿c￿able xcurxy at any tSme Ihe flnanclal po$￿th cl the Ch4rliy. They are abo re5ponsib fLY 5afe9uardlng the assets or the Char￿Y and hence for takkng rèastnablÈ step5 for the prev￿t￿n and detectin cl fraud and rther Irreguk¥Rks. l approve the attached statement of financial and bthce sheA and conftm that I hève m>Je al I)ftfmatk￿ necessary for r(s preprntlLy). Approved by the Trustees ￿... the* behav by Trustee... Prlnted N•n¢: IkLj1c￿ FtrLU

THE PCC OF THE PARISH OF TOTTON AND CALMORE

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024 which are set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Parochial Church Council of the Parish of Totton and Calmore you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2022 (‘the Act’).

I report in respect of my examination of Parochial Church Council of the Parish of Totton and Calmore's accounts carried out under section 145 of the 2022 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since Parochial Church Council of the Parish of Totton and Calmore’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2022 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

…………………………………………. G W Schulz F CMA

1 October 2025

10

THE PCC OF THE PARISH OF TOTTON AND CALMORE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

Notes
INCOMING RESOURCES
Donations & Legacies
3a
Investment Income
3b
Charitable Activities
3c
Other Income
3d
TOTAL INCOMING RESOURCES
PAYMENTS
Costs of Charitable Activities
4a
Costs of Generating Funds
4b
NET INCOMING/(OUTGOING) RESOURCES
Balances Brought Forward
BALANCES CARRIED FORWARD
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
TRANSFERS BETWEEN FUNDS
RESOURCES EXPENDED		 Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
£
£
£
£
169,491
183,630
353,121
312,236
2,730
-
2,730
2,406
3,873
3,817
7,690
29,022
194
-
194
78
176,288
187,447
363,735
343,742
221,425
167,487
388,912
294,611
131
-
131
135
221,556
167,487
389,043
294,746
(45,267)
19,959
(25,308)
48,996
-
-
-
-
(45,267)
19,959
(25,308)
48,996
85,392
35,028
120,420
71,423
-
-
-
40,125
54,987
95,112
120,420

Movements on all reserves and all recognised gains and losses are shown above. All the organisation's operations are classed as continuing.

The notes form part of these financial statements, found on pages:-

13 to 22

11

THE PCC OF THE PARISH OF TOTTON AND CALMORE

BALANCE SHEET

AS AT 31 DECEMBER 2024

Unrestricted Restricted Total Total
Fund Fund 31-Dec-24 31-Dec-23
£ £ £ £
Assets Notes
Tangible Assets 2 16,809 16,809 28,016
Investment Assets 8
Currnt Assets
Stok		 16 809
654		 16 809
654		 28,016
784
Debtors & Prepayments 10 11,526 11,526 4,265
Cash at bank and in hand 9 167,268 54,987 222,255 194,911
Total Current Assets 179,48 541987 2341435 199,961
Creditor:amounts falling due 11 13,133 13,133 10,556
within one year
NET CURRENT ASETS 166,315 54,987 221,303 189,404
TOTAL ASSETSless current liabilities 183,125 54,987 238,112 217,420
Creditors:amounts falling due in 12 143,000 143,000 97,000
than one year
NET ASETS 40,125 54,987 95,112 120,420
FUNDS OF THE CHARIT
General Funds 40,125 40,125 85,392
Restricted funds 6 54,987 54,987 35,028
TOTAL FUNDS 40,125 54,987 95,112 120,420

The financial statements were approved, authorised and signed on their behalf by:

Approved by the Trustees on 1st October2025 Signed on their behalf by Trustee ... ····· ��1" Print Name .. . fl.... I S.".� ) I J 1 / ... C.t1:-:1 .. -.... ;.•.:v ..... .r;c-l \J.....,

12

THE PCC OF THE PARISH OF TOTTON AND CALMORE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the Financial Statements are as follows:

a) Basis of preparation:

The PCC is a public benefit entity within the meaning of FRS 102.

The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their Financial Statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities SORP (FRS 102) and the Church Accounting Regulations 2006.

The Financial Statements have been prepared under the historical cost convention.

The Financial Statements include all transactions, assets and liabilities for which the PCC is responsible in law.

The Financial Statements are prepared in sterling, which is the functional currency of the PCC. Monetary amounts are rounded to the nearest £.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

b) Income Recognition Policies

(i) Donations and Legacies

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received.

Income Tax recoverable on Gift Aid donations is recognised when the related income is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable, its ultimate receipt by the PCC is reasonably certain and when any pre-conditions preventing their use have been met.

Donated services and facilities are included at the value to the PCC where this can be quantified. The value of services provided by volunteers has not been included in these Financial Statements.

(ii) Charitable Activities

Income from fees and other charitable activities is recognised when it is received.

(iii) Other Trading Activities

Income from the fete, garden parties and similar events, when held, are accounted for gross.

(iv) Investment Income

Interest entitlements are accounted for as they accrue.

Tax recoverable on such income is recognised in the same accounting year.

(c) Expenditure

Expenditure is recognised on an accruals basis where there is a legal or constructive obligation and settlement is probable and quantifiable. Expenditure includes VAT as the PCC is not VAT registered and is reported as part of the expenditure to which it relates.

(i) Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation to the PCC.

(ii) Charitable Activities

The Parish Share is accounted for when payable. Any Parish Share unpaid at 31 December is provided for in these Financial Statements as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.

(iii) Support Costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

13

THE PCC OF THE PARISH OF TOTTON AND CALMORE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

(iv) Governance Costs

These include those costs associated with meeting the statutory requirements of the PCC.

(d) Tangible Fixed Assets

(i) Consecrated Land and Buildings and Movable Church Furnishings

Consecrated and beneficed property of any kind is excluded from the statutory definition of 'charity' by section 10(2)(a) and (c) of the Charities Act 2022.

All expenditure incurred on consecrated or beneficed buildings, whether maintenance or improvement, is written-off as expenditure in the SOFA and separately disclosed in the year that it is incurred.

Moveable church furnishings are depreciated on a straight basis at 20% per year, where capitalised.

(ii) Other Fixtures, Fittings, Office Eguipment and Consumables

Equipment and consumables used within the church premises are depreciated on a straight-line basis at 20% per year.

(e) Debtors

Amounts owing to the PCC at 31 December in respect of fees or other income are shown as debtors less any provision for amounts that may prove uncollectible.

(f) Current Asset Investments and Cash at Bank

Current asset investments and cash include cash held on deposit either with the bank or in petty cash.

(g) Creditors and Provisions

Creditors and provisions are recognised where the PCC has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

(h) Taxation

The PCC is exempt from taxation on its charitable activities.

(i) Fund Accounting

Unrestricted Funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Designated funds are general funds set aside by the PCC for use in the future. Restricted funds comprise:

(a) income from endowments which is to be expended only on the restricted purposes intended by the donor; and

(b) revenue donations or grants for a specific PCC activity intended by the donor.

Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on average balance basis.

j) Financial Instruments

The PCC only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

(k) Significant Judgements and Estimates

Preparation of the Financial Statements may require the trustees to make significant judgements and estimates. There are no items in the Financial Statements where judgements and estimates would have a significant effect on amounts recognised in the Financial Statements.

This page does not form part of the statutory financial statements

14

THE PCC OF THE PARISH OF TOTTON AND CALMORE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

2. TANGIBLE FIXED ASSETS

Additions
Cost
At 1 January 2024
At 31 December 2024
Accumulated Depreciation
At 1 January 2024
Charge for the Year
At 31 December 2024
Net Book Value
At 31 December 2024
At 1 January 2024		 Office Equipment
Computer
Equipment
Moveable
Church
Furnishings
2024
£
£
£
£
100
8,094
47,837
56,031
-
-
-
-
100
8,094
47,837
56,031
50
4,047
23,919
28,016
20
1,619
9,567
11,206
70
5,666
33,486
39,222
30
2,429
14,351
16,809
50
4,047
23,918
28,016

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

31st December 2024 : None

31st December 2023 : None

This page does not form part of the statutory financial statements

15

THE PCC OF THE PARISH OF TOTTON AND CALMORE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

3. INCOMING RESOURCES

3. INCOMING RESOURCES
Note
a) Donations & Legacies
Planned giving
Income Tax recoverable on planned
giving
Gifts and collections
Grants
Grants-The Pillar
10% income
Donations - other		 Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
£
£
£
£
128,740
8,073
136,813
105,459
30,836
-
30,836
29,673
20,251
-
20,251
15,867
100
80,933
81,033
90,304
1,800
62,695
64,495
40,098
-
12,041
12,041
-
(12,236)
19,888
7,652
30,835
169,491
183,630
353,121
312,236

There were no donated services and facilities receivable which could be identified in the year. (2023 - None)

b) Investment Income

c) Incoming from Charitable Activities
d) Other Trading Activities
Bank Interest
Gift day
Other Church activities
Merchandise sales		 2,730
-
2,730
2,406
2,730
-
2,730
2,406
-
-
-
16,714
3,873
3,817
7,690
12,308
-
-
-
-
3,873
3,817
7,690
29,022
194
-
194
78
194
-
194
78

This page does not form part of the statutory financial statements

16

THE PCC OF THE PARISH OF TOTTON AND CALMORE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

4. RESOURCES EXPENDED

Note
a) Charitable Activities
Grants
Parish share
Clergy and staff expenses
Church running expenses
Church maintenance
Upkeep of services
Salaries and staff costs
Other church activities and events
The Pillar costs
Support costs:-
Donations-Gifts
Bank charges
Depreciation chages
Office expenses
Loan interest
Governance costs:-
Independent Examiner Fee
b) Cost of Generating Funds
Raising Funds		 Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
£
£
£
£
(14,395)
14,395
-
860
25,000
-
25,000
18,527
6,076
-
6,076
8,273
39,147
-
39,147
31,005
13,038
-
13,038
6,837
6,861
5,703
12,563
20,978
48,008
66,538
114,546
137,273
16,894
3,007
19,901
38,383
(2,267)
69,341
67,074
-
3,748
8,504
12,251
-
1,138
-
1,138
290
11,206
-
11,206
11,206
17,650
-
17,650
18,866
46,000
-
46,000
-
3,321
-
3,321
2,113
221,425
167,487
388,912
294,611
131
-
131
135
131
-
131
135

5. ANALYSIS OF SUPPORT AND GOVERNANCE COSTS

The PCC identifies the costs of its support function. It then identifies those costs which relate to the governance function. The PCC allocates the support and governance costs entirely to the unrestricted expenditure (note 6).

Office expenses
Professional fees
Depreciation of tangible assets
Bank charges		 General
Support
Governance
Total Funds
Basis of
Apportion-
ment
£
£
£
17,650
-
17,650
Usage
-
1,821
1,821
Usage
11,206
-
11,206
Usage
1,138
-
1,138
Usage
29,994
1,821
31,815

This page does not form part of the statutory financial statements

17

THE PCC OF THE PARISH OF TOTTON AND CALMORE

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

6. ANALYSIS OF CHARITABLE FUNDS

UNRESTRICTED FUNDS
General Funds
St Anne's Church
Total Unrestricted Funds		 Balance
Gains &
Balance
01-Jan-24
Income
Expenditure
(Losses)
Transfer
31-Dec-24
£
£
£
£
£
82,278
174,385
(216,536)
-
-
40,127
3,114
1,903
(5,020)
-
-
(2)
85,392
176,288
(221,556)
-
-
40,125

RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

The Pillar private fund
10% Give Away
Curate replacement grant
SDF building fund
Student ambassador
SDF Salary funding
PCC Fees
Quinquennial
WDBF fees
A V Building works fund
Comms fund
Focus fund
Love Christmas fund
Love Totton fund
Gift day - Calmore
St Anne's maintenance
The Pillar innovation fund		 Balance
Gains &
Balance
01-Jan-24
Income
Expenditure
(Losses)
Transfer
31-Dec-24
£
£
£
£
£
-
14,395
(14,395)
-
-
-
2,395
-
-
-
-
2,395
13,654
-
-
-
-
13,654
-
66,538
(66,538)
-
-
-
-
1,993
(1,993)
-
-
-
1,878
-
-
-
-
1,878
-
10,000
-
-
-
10,000
245
5,992
(5,703)
-
-
534
-
1
(10)
-
-
(9)
-
100
(100)
-
-
-
11,063
-
-
-
-
11,063
3,789
1,903
(6,511)
-
-
(818)
-
62,695
(62,695)
-
-
-
2,004
8,073
(6,646)
-
-
3,431
-
12,041
-
-
-
12,041
-
1,808
(990)
-
-
819
-
1,907
(1,907)
-
-
-
35,028
187,447
(167,487)
-
-
54,987

Unrestricted funds are funds which the PCC is free to spend on any of its activities. The PCC can, from time to time, designate unrestricted funds for particular purposes. The PCC may subsequently choose to re-designate unrestricted funds for another purpose.

Restricted funds are those which the PCC can only spend on purposes detennined by the terms on which a fund is set up, typically as a trust fund.

18

THE PCC OF THE PARISH OF TOTTON AND CALMORE

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

RESTRICTED FUNDS (continued)

Curate Replacement Grant Fund was a grant received to enable us to replace the role of curate.

Gift Day Fund relates to funds raised at our Gift Day towards the cafe and terrace project, as part of the building works. In 2023, funds were raised to support outreach work in Calmore.

SDF Building Fund relates to grants received towards the building works.

Student Ambassador Fund relates to funding received to fund the role of a Student Ambassador.

SDF Salary Fund relates to the funding received from the Diocese to cover salary costs for specific roles. WDBF Fees Fund relates to fees collected which then need to be remitted to the Diocese.

AV Building Works Fund was a grant received from the Diocese, to fund training and improvements in our AV and sound systems.

Comms is a donation received from a private individual, that is set aside to fund our Comrns role.

Focus (Support) Fund was set up to enable us to support individuals to attend the annual Focus event. Discussions around further support are ongoing,

Love Christmas Fund relates to funds raised to give away gift boxes to local people in need.

Love Totton Fund relates to funds raised at our Gift Day in May 2022, towards our Love Totton outreach projects. Ukraine relates to money raised for the crisis in Ukraine and forwarded to Alpha International.

Gift Day - Blinds and Bibles Fund was to fund window blinds and to purchase bibles.

Gift Day - TV Screen Fund was to help fund the two gallery TV screens.

Gift Day - Calmore Fund relates to funds raised at our Gift Day towards the cafe and terrace project, as part of the building works.

St Anne's Maintenance Fund relates to restricted funds brought in from St Anne's church, which can only be spent on the maintenance and fabric of the building.

The Pillar Innovation Fund relates to grant funding for The Pillar Innovation Project.

The Pillar Private Fund relates to private funds given for use by the Pillar Project.

7. RESTRICTED FUNDS FUTURE DEVELOPMENTS

In December 2022 the PCC was awarded funding up to £249,992 for innovation funding for the Pillar Project. The funding is for a three year project starting in April 2023 and ending in March 2026.

PREVIOUS FINANCIAL YEAR PREVIOUS FINANCIAL YEAR
RESTRICTED FUNDS Balance Gains & Balance
01-Jan-23 Income Expenditure (Losses) Transfer 31-Dec-23
£ £ £ £ £
Curate replacement grant - 4,693 (4,693) - - -
Gift day 5,868 6 (5,874) - - -
SDF building fund - - 2,395 - - 2,395
Student ambassador 15,817 - (2,163) - - 13,654
SDF Salary funding - 85,612 (85,612) - - -
WDBF fees - 2,310 (2,310) - - -
A V Building works fund 3,493 - (1,615) - - 1,878
Comms fund - 10,000 (10,000) - - -
Focus fund 2,845 250 (2,850) - - 245
Grants fund 750 - (750) - - -
Love Christmas fund - 7,633 (7,633) - - -
Love Totton fund 1,227 - (1,227) - - -
Ukraine - 110 (110) - - -
Gift day - blinds and bibles - 4,200 (4,200) - - -
Gift day - TV screen - 3,135 (3,135) - - -
Gift day - Calmore - 11,063 - - - 11,063
St Anne's maintenance - 3,816 (27) - - 3,789
The Pillar innovation fund - 40,096 (40,096) - - -
The Pillar private fund - 2,571 (567) - - 2,004
30,000 175,495 (170,467) - - 35,028

The Restricted Funds are wholly represented by the Charity's cash reserves and are to be expended as specified above.

This page does not form part of the statutory financial statements

19

THE PCC OF THE PARISH OF TOTTON AND CALMORE

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

8. INVESTMENTS

The Charity held no investment assets during this or the previous financial period.

9. CASH AT BANK AND IN HAND

Soldo
10. DEBTORS AND PREPAYMENTS
Petty Cash
Current Account
Lloyds Bank Account
St Annes Church
Other debtors
Prepayment
CAF Cash Account
CCLA CBF Deposit Account		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Dec-24
31-Dec-23
£
£
£
£
65,120
-
65,120
30,201
44,279
54,987
99,266
100,531
-
-
-
33,596
55,574
-
55,574
9,716
1,910
-
1,910
-
-
-
-
20,651
385
-
385
216
167,268
54,987
222,255
194,911
Unrestricted
Restricted
Total
Total
Funds
Funds
31-Dec-24
31-Dec-23
£
£
£
£
10,218
-
10,218
2,388
1,308
-
1,308
1,877
11,526
-
11,526
4,265

11. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR

Other Creditors
Accruals
Independent Examiner's Fee		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Dec-24
31-Dec-23
£
£
£
£
3,028
-
3,028
5,306
8,605
-
8,605
5,250
1,500
-
1,500
-
13,133
-
13,133
10,556

12. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

Loan Unrestricted
Restricted
Total
Total
Funds
Funds
31-Dec-24
31-Dec-23
£
£
£
£
143,000
-
143,000
97,000
143,000
-
143,000
97,000

During the year ended 31 December 2021, the Parochial Church Council of the Ecclesiastical Benefice of Totton inherited a loan of £97,000 from the Diocese via the DCC. The repayment commencement date is to be established.

This page does not form part of the statutory financial statements

20

THE PCC OF THE PARISH OF TOTTON AND CALMORE

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

13. FINANCIAL INSTRUMENTS

Financial instruments measured at amortised cost comprise the following:

2024 2023
£ £
Financial assets that are debt instruments 11,526 4,265
Financial liabilites that are debt instruments 13,133 10,556

14. ANALYSIS OF NET ASSETS BY FUND

Unrestricted
Restricted
Funds
Funds
£
£
16,809
-
179,448
54,987
(13,133)
-
(143,000)
-
40,125
54,987
15. STAFF COSTS AND NUMBERS
TOTAL
2024
£
114,546
114,546
Average number of employees who were engaged in each of the following activities:
TOTAL
2024
Charitable Activities
5
Long-term Liablities
Wages & Salaries, including Social Security costs and
pensions
Tangible Assets
Current Assets
Current Liabilites		 Unrestricted
Restricted
Funds
Funds
£
£
16,809
-
179,448
54,987
(13,133)
-
(143,000)
-		 Total
Total
31-Dec-24
31-Dec-23
£
£

16,809
28,016
234,435
199,960

(13,133)
(10,556)

(143,000)
(97,000)
40,125
54,987		 95,112
120,420
TOTAL
2023
£
137,273
137,273
TOTAL
2023
5

The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000.

(2023 - None)

16. TRUSTEES AND OTHER RELATED PARTIES

During 2024, the following amounts were reimbursed to members of the PCC:

£

Elaine Pitt 386

PCC members Anna Harwood and Elaine Pitt are also staff members. Dan Pitt is married to Elaine Pitt. Steve Hill is married to Rev Alison Hill.

During the financial year 2024, a total of £386 was paid in travel and expenses claims to Elaine Pitt.

No other payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

Donated services

During the year ended 31st December 2024, 142 people were serving on teams.

This page does not form part of the statutory financial statements

21

THE PCC OF THE PARISH OF TOTTON AND CALMORE

NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024

17. TRANSFERS

There were no transfers between the funds in the year.

18. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

19. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

20. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

This page does not form part of the statutory financial statements

22