ANNUAL REPORT and FINANCIAL STATEMENTS. of the. PAROCHIAL CHURCH COUNCIL of the ECCLESIASTICAL PARISH of ST MARK HIGHCLIFFE DIOCESE OF WINCHESTER

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1 ANNUAL REPORT and FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL of the ECCLESIASTICAL PARISH of ST MARK HIGHCLIFFE DIOCESE OF WINCHESTER For the year ended 31 st December 2016 Priest-in-charge: The Reverend Gill Nobes (licensed 1 August 2016) Independent Examiner: Philip Bowdidge FCCA Solicitors: Aldridge Brownlee Solicitors LLP, Highcliffe Bankers: HSBC Bank plc, Christchurch Charity Number

2 St. Mark's Church - Annual Report for 2016 St. Mark's PCC has the responsibility of co-operating with the priest-in-charge in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church, Church Hall and the two churchyards which are all situated in Hinton Wood Avenue, Highcliffe. A Parish Office is situated within the complex and correspondence of a general nature should be posted to: The Parish Administrator, St. Mark's Church, Hinton Wood Avenue, Highcliffe, Christchurch, BH23 5AA. Or by to: parishoffice@stmarkshighcliffe.org.uk The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. Registration as a Charity. The PCC is registered with the Charity Commission. Membership of the PCC: Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During the year the following served as members of the PCC: Priest in-charge: The Reverend Gill Nobes (from 1 August 2016) Chair Licensed Lay Ministers Mr John Heighes Mr Colin Chatten Wardens Mr Anthony Parkinson Vice-Chairman (elected annually) Mrs Kate King (until April 2016) Representatives on the Deanery Synod (elected every 3 years for a 3 year term) Mrs Ann Nash (from April 2016) Mr Colin Chatten Mr David Cundy (Died 29 th October 2016) Mr Anthony Parkinson Elected Members (elected for 3 years with 4 selected each year) Mrs Elizabeth Bennett Mr John Crimes Mr Michael Goodman Mrs Janet Heighes Mrs Susan Lynnette - Secretary (from 17 April 2016) Mrs Mary Matthews Mrs Ann Nash - Secretary until 17 April 2016 Mr Paul Oastler Mrs Jacqeline Peterson Dr Nigel Perry Mr Larry Rynsard Treasurer until 1 June 2016 when he resigned having left the parish Mrs Celia Wiltshire (until 31 July 2016) Mrs Audrey Sharples (from 17 April 2016) Mr Francis Bray Co-opted from 3 May 2016, Treasurer from 1 June 2016

3 Committees. The PCC operates through the Standing Committee: This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. It consists of the Priest-in-charge, the Churchwardens, Secretary and Treasurer. A Parish Administrator, Lorna Prout, started work part-time in January 2016; she is usually in the office on Fridays, but monitors s and telephone messages from home at other times. Much of her work is linked to arrangements for baptisms, weddings and funerals. Report of Electoral Roll Officer. The number on the Roll at the beginning of the year was people joined the Roll during the year and 7 were removed after their death and 7 moved away or left. The number on the Roll at 31 st December 2016 is of this number are Out of Parish. Church Attendance. The average Sunday attendance was approximately 110, although, as is usually the case, higher figures are attained at Easter and at Christmas and at other special services. It was noticeable that attendances throughout the Advent/Christmas period were higher than in previous years. This may be as a result of the Christmas Card delivered with the Highcliffe Eye to most addresses in the parish which gave full details of services. Holy Communion with the Ministry of Healing is held on the second Sunday of the month at 6.30pm and special Services are held on appropriate occasions during the year. Groups are held at various times, particularly during Lent. The parish joined in with the diocesan Call to Prayer in May. Appointment of Rev. Gill Nobes. The process of appointing a new priest is not a speedy one and does not start until after the retiring vicar has actually left. A small committee of the PCC was appointed to prepare the Parish Profile and the Role Description which supported the Advertisements which were then placed in the Church Times. Colin Chatten and Susan Lyonette agreed to be the representatives of the PCC on the interviewing panel together with the Bishop of Southampton and the Assistant Area Dean the Rev Helen Griffiss. Following vetting of the Applications, two were shortlisted for interview and, as a result, an offer was made to and accepted by the Rev Gill Nobes. As she was coming to the end of a fixed term curacy an early licensing date could be fixed and she was licensed as Priest-incharge by the Archdeacon of Bournemouth on 1 August The diocese had proposed that, in line with all other parishes in the Christchurch Deanery, the benefice should be suspended so that the appointment made would be as a priest-in-charge; this would enable appropriate adjustments to be made in the future in the event of a diminishing number of clergy being asked to cover a wider area. Church Music. The Choir has continued to expand their repertoire and enjoy singing together, not only at all services but at weekly choir rehearsals too. A morning workshop was held in preparation of the Christmas music and they sang at the various services over that period. The Choir has an extensive repertoire and continue with a small committee choosing hymns and music for services and are very grateful for all the time given by a team of volunteer organists and pianists. Quentin Stokes was confirmed as Organist and Choirmaster but they thank Alison Hedger, and Susan Ivemy for their willingness to assist in this way, and also Graham Tucker. However they are keen to keep progressing and would welcome newcomers to both the choir and organ/piano playing. Flowers. There is a small but dedicated team of ladies who arrange the flowers every week to keep the church looking beautiful. They rely on donations to keep them going, and now there are very few weddings it can be a struggle. The congregation is generous in helping on major occasions, like Christmas & Easter, and Janet Heighes & her coffee ladies give us a regular donation, which is tremendously helpful. They do arrangements for funerals and anniversaries, and make the big Church occasions special with as many flowers as they can. Thank you to all those who give them money, it makes such a difference to have the church looking good!

4 Little Fishes, the parent/ guardian and toddler group continues to run successfully on Mondays during term time. Numbers have increased, especially recently, and outreach has really widened. Occasional forays into Church revealed that some mothers were there for the very first time! We encourage participation in Smarkies activities, the workshops and family focused services. It is a "water on stone" attempt to recruit new Christians but the watchword is never give up! We meet "old" Little Fishes in Church Club too and our Christingle making in school was another opportunity to meet old friends - very rewarding for the team. The team of supporters is a close, reliable band of willing workers, each making their own important contribution to our success but they could not manage without them. They help with Smarkies and Songs and Stories too. They are very glad to have some "reserve" assistance to cover times of absence and thank them for signing up! There is no age limit for attending; singing and refreshments at about Smarkies is now approaching its 2nd birthday and continues actively to encourage families into our Church. It meets on the last Sunday of every month 3-4:15 in the Church hall for fun craft activities at 3pm, an informal service of Praise and then a pasta tea with home-made cakes and tea / coffee. A small donation is asked for each person eating (all family members are welcome to share a meal together), but we are still not covering costs with the team supplementing the budget each month through baking, photocopying and providing craft materials. Find us on Facebook. Smarkies, as a rule, only meets in term time, but this year we did a trial meeting up in the summer on the last Sundays of July and August for a forest walk and picnic. This certainly relieved the "Fantastic Four" from the planning and cooking pressure and we had fun with games of football and rounders. An October "Light" session was run during half-term to counteract Halloween, and offered craft activities and mulled wine and mince pies before the Christingle in December. It was lovely to see so many people there. Trying to extend further both into the Church community and Highcliffe remains the ultimate goal. Sharing Christian values, through teaching, fellowship and offering role models and friendship remains the foundation of their mission. Success is only possible thanks to the organisers, to Gill, Colin, the members of Mother s Union on the cake Rota, some of the Dads who help set up and clear away; grandparents who get roped into cooking duties and the Little Fishes team and other members of the congregation who are a phone call/ away when they think they are going to be short-staffed. Songs and Stories continues to run successfully in the Church, broadly on a monthly basis. It features three-quarters of an hour of songs and Bible stories for under 5s and their carers. During term time it is held on the 2 nd Tuesday of each month, and when the 2 nd Tuesday falls within a school holiday we endeavour to offer Songs and Stories on an adjacent term time Tuesday. Currently Songs and Stories is attended by the children and staff from Chewton Common Playgroup. The sessions are well received and very positive feedback has been received from the Playgroup leaders. Very soon they plan to advertise in a local magazine with a view to attracting attendance by other children and their carers from the Highcliffe community. In addition Rainbow Playgroup are visited fortnightly in term time for Story Time. On each visit the children are told a Bible story and a quality children s story. This also is well received. Church Club at St. Marks Primary School. Church Club for the Years 1 & 2 at the Primary school continues to flourish. The leaders follow a planned programme of selected themes such as Miracles, Parables, the Life of Jesus or Old Testament Stories. The children colour a picture related to the story while they wait for all the children to arrive. We then begin with the Lord s Prayer which is followed by the Bible story with interaction from the children. If time there may be singing or craft. To finish we have the Church Club final prayer. There are seven helpers who take turns to lead the group. It is hoped that in September Years 3 and 4 will have their own Church Club, if the manpower is forthcoming. Bible Reading Fellowship has continued to meet on the first Monday of each month and is very grateful to all those who have led their discussions.

5 Home Communions. Currently the team consists of 10 members and 4 reserves. They visit 14 persons, in their own homes as well as in nursing homes both in and out of our parish. This outreach is greatly appreciated and the Home Communion team feel very privileged to support our church family by undertaking this task. As always they would welcome additional members to their team. If you feel called to take part in this outreach, please contact Sue Lyonette. If you know of anyone who is unable to come to church and would welcome Home Communion either on a short or long term basis please also pass the name to her. Parish Visitors Team. At present nine people meet regularly to arrange visits to people in the parish who are housebound, who may have some difficulties in getting out and about, or feel lonely without family support and therefore welcome a home call from time to time. In general they work within the parish but always pass on useful contact numbers to people who make enquiries from further away. Friday Support Group. This informal group meets for coffee and conversation at on Fridays; it grew out of an initiative to support the bereaved but is not now limited in any way. Parochial Church Council The full PCC met six times during the year with an average attendance of 82% with an additional formal meeting in connection with the vacancy. A range of topics were discussed and among those not mentioned elsewhere in this Report were Health and Safety for which John Crimes agreed to take responsibility and he ensured First Aid kits and signage were all up to date. Ann Nash reviewed key-holders and Sue Lyonette ensured all safeguarding checks were made. The list of those entitled to administer the chalice was reviewed and amendments made for approval by the Bishop. Arrangements to confirm Quentin Stokes as Organist and Choirmaster were put in place. The chancel furniture which had been stored at Highcliffe Castle had to be removed as the Castle had need of the space. Most of this can be disposed of but we will retain the ornamentation from the pulpit and consider how best to preserve and display this. Parish Mission Action Plan (pmap) Work has continued on our pmap during the last year. Gordon Randall, Stewardship Adviser for the Diocese, was invited to attend the January 2017 PCC meeting and lead us as the parish prepares to review our stewardship in the widest sense using the Diocesan Giving for Life: Continuing the Journey materials. The information sessions on ECO Church Tools for Transformation at venues around the Diocese were published in the hope that there would be some interest in this activity within the parish, which could support our work developing the churchyard, as part of our engagement with Caring for God s Creation. The group discussed with Gill how to support her getting to know more about our church family and the skills there are within the congregation that can be used to support our work. A questionnaire was produced and distributed to the members of each congregation. Following further discussion on the pmap process it was agreed that the current group would be disbanded. The current pmap is deliberately broad as it was produced knowing that we were preparing for a vacancy. Now that Gill is in post there is a need to evaluate all that is happening in the parish and to develop a shared vision for the future of our parish. This fits well with the pmap process as it will now be entering the review process for our current pmap. The next task is for the parish to consider its vision for the future. Gill requested that Sue Lyonette remains as pmap chair and to continue to support this work as we develop next steps for our future. Gill and Sue have met with Revd Phil Dykes to discuss next steps and invited Phil to speak at our PCC meeting on 20 March to begin the process Developing our Vision. Report on the Fabric. The Quinquennial Inspection by the Church s architect Columba Cook occurred in September 2015 and generally the fabric of the Church is in good condition but we have a lengthy list of relatively minor items to address to keep it so. The lightning conductor was tested, the bowing stained glass windows checked and found to be safe and do not need remedial work. Trees were cut back around the lych gate. We intend to tackle the larger part of the work needed this year. We keep our electrician busy replacing failed lights but intend to obtain advice on replacing the church lighting with LED lights which will last longer and use less electricity. The effectiveness of the underfloor heating during cold spells continues to be an issue and possible alternatives will be investigated. The architect prepared plans for a railing in the gallery; the next step will be to get quotations before deciding whether to proceed. The sound system caused considerable problems; advice was sought and a new system was recommended with controls for the sound system and the overhead projector to be sited in a secure cabinet in the south transept. Appropriate permissions are being sought.

6 The condition of the graveyards continues to cause concerns and complaints. These have largely now been addressed; Tony Renyard looks after the Old Churchyard and the Hampshire Community Rehabilitation Company the New Churchyard. Before Christmas we were offered extra free days and that enabled the large pile of rubbish and old flowers to be cleared. A proper system needs to be introduced to stop this situation recurring. A fallen tree was removed and bark was laid to alleviate the problem of a wet path leading to the far end. A pedestrian gate to the Old Churchyard was renewed at no cost to the church. Following the release of land once intended for a by-pass, the opportunity arose to exchange land at the far end of the New Churchyard, which tapers to a point and tends to be wetter, for land nearer the gate, between our current land and Lymington Road. This is currently subject to planning and, if granted, land that we are to exchange will have to be de-consecrated before the exchange can happen. The developer is to meet half the costs of planning, fencing and clearance. Deanery Synod met on three occasions but these were open meetings not just for synod members. Mission is the theme throughout the diocese. Synod receives regular reports of the link with the Ugandan diocese of Kinkiisi and the visit there from the deanery and we are delighted that Brian Tester from our congregation was part of the team that went there in June. The distribution of stipendiary clergy around the deanery has been reviewed with the conclusion that more resources should be sited in the southern part of the deanery where the major housing developments are and will be taking place. The Saturday morning meeting in October consisted of workshops on a number of topics such as being a dementia friendly church, eco churches, encouraging lay ministries and enquirers courses. The parish had sufficient people attending to have someone at each workshop. The Ladies group meet at 7.30pm on the first Thursday of each month in the Church Library, except when they have an outside meeting. It is not a closed Church group but part of the outreach of St. Mark s to welcome any lady (spinster, married, divorced or widowed) to join a friendly group. With a membership of 35 and run by a committee of 8, their well-attended meetings consist of talks, visits and local outings about non-religious topics but the hope is that by belonging to this group and helping out at some of the Church functions, members will want to join the congregation. Many already do attend St. Mark s. The group contributes a regular report in the Parish News, serving coffee after the 10am Service four times a year and manning a stall at the Rotary Summer Fete. The Mothers' Union. The branch has given financial support to the Away from it All Holiday, sending their Lent Lunch and Summer Lunch profits for this. It continues to support Baptisms, attending the Christening Service and providing the child with a book of prayers, a prayer leaflet, which is followed by an anniversary of baptism card up until the 5 th year. Gill is very keen for this to continue and has suggested some extra resource material. It also supports Smarkies, the service and activities organised for Yr 1 and 2 children, by providing cakes for the tea which is served after the closing worship. Members have attended Deanery and Diocesan events, and take a full part in the life of the Parish, making a valuable contribution to the Home Communion Rota, the Sidesman team, coffee rota and many other tasks. Our visiting Speakers this year have been Jane Horne, Rhoda Ridette-Wynton and Caroline Scull from the Diocese, Gill Tyjberg, Deanery Link officer for Kinkiizi, and Revd Darrol Reagon. Rhoda came at the beginning of our interregnum and left us with some very positive thoughts. Ann Rees from The Community Church at Bransgore led their Quiet Hour after the Lent Lunch. Many metres of Blue and Yellow bunting was made for the 140 th Festival Service in Winchester. In May the Deanery Prayer and Share lunch was hosted and in July it was their turn to conduct the Cathedral Prayers at Winchester, which take place on the first Wednesday of every month in the Epiphany Chapel. The Diocesan Information Day and meeting was held in the hall, some 75 members from around the Diocese attending.

7 The Archbishop of Canterbury and Bishop Tim have described the MU as the glue which keeps a parish together, working quietly in the parish. But it is not just these practical actions, it is their campaigning, their enabling and empowerment of women, and their Christian Concern for Families around the World that makes them who they are and they plan to continue to do so and make a little more noise about it! Workbox Group and Lent Knitting. This is a Mothers Union led initiative and meet monthly to make items of clothing and bedding for babies and young children at The Bournemouth Women s Refuge. Their coffee money is counted up at the end of each summer and in 2016 were able to send ten 10 Tesco Gift Cards. These are given to the women when they are about to leave the Refuge and set up home on their own. They also take any items of bedding with them, which means that the Refuge needs a constant supply to replenish their stocks. They meet weekly during Lent and concentrate their efforts on tiny clothes for the Neonatal Unit at Poole Hospital and in the Winter are pleased to return to more substantial garments for The Salvation Army s Mary s Men which are presented annually at The Deanery Mothers Union Advent Service. They enjoy great fellowship and fun and discuss some tricky worldly subjects over their knitting and crochet work. Parish News. The editorial team continues to produce the magazine 11 times a year, which is largely dependent on a number of individuals who contribute regularly to it for which they are very thankful. Michael Clode continues to maintain the advertising revenue, which helps with running costs. Any surplus monies go to church funds. As mentioned last year they are concerned that circulation is slowly reducing in number. They thank the loyal members of the collation team, and those who collect the subscription monies and distribute the magazine. They would welcome more help with any of the various aspects of the magazine e.g. production, collating, distribution or articles - this is especially necessary for cover during holiday periods. Please contact the editor Anthony Nash. Parish Hall. Paul Oastler gave up management after 10 years and we are very grateful for all his efforts over that period of time. Bookings were taken over by Diana Faunce but will in future be dealt with by the Parish Administrator. There are very few free slots in the Diary. The treasurer deals with the financial aspects within the church s accounts. It is a substantial contributor to the finances of the church. Finance. The Accounts for 2016 are attached to this report. This is in a different format to previous years to comply with the current accounting standard, Charities SORP (FRS102), but reveals a similar picture of our finances. Our principal expenditure is our contribution to the National Church through the Common Mission Fund (Parish Share). How this is used can be analysed from the Diocesan Website which shows 80% of this is used for Mission Development which means Clergy remuneration and housing, 12% for Mission Support which means diocesan administration, and 8% for the National Church s Mission. While we are pleased to report that we met these obligations, it was thanks to a residual amount from a legacy, as mentioned last year, and by reducing our cash reserves. We have been helped by the introduction of the Parish Giving Scheme which many people have taken up. This results in a regular amount donated each month, not dependent on when people are in church, as with the Envelope Scheme, and earlier receipt of the Gift Aid income tax. We are beginning to appreciate that giving is not just a matter of paying bills but also a response to the generous God who provides all things.

8 The arrival of our new Priest-in-Charge has meant some costs not paid for by the Diocese, and we have been supported by the Friends of St Marks in paying for some of the additional Vicarage refurbishment costs. In order to improve our effectiveness, we have now taken on a part time Parish Administrator. This will release others for our charitable aims, but is an additional cost. We have received more income this year from letting the parish hall, and funds from the parish magazine and fees for funerals and weddings continue to be important for our finances. We hope the trend of more frequent weddings will continue. It should be noted that two thirds of our funds are not available for normal expenditure they are either endowments producing some income, or funds restricted for particular purposes and our unrestricted funds would cover less than 40% of our largest item of expenditure (Common Mission Fund) or less than 25% of our annual expenditure. So we are grateful for all the resources of time and expertise as well as money that our community provides. We know that substantial sums will have to be spent this year to carry out the work required by the Architect s inspection. The costs for this can be taken from restricted funds but we will be looking to the Friends to make grants to ensure all the work can be carried out. Charity Giving. It must be acknowledged that in addition to the charitable donations shown in the Accounts that groups from within the church do raise money for and support other charities such as Christian Aid, the Children s Society, the Leprosy Mission and the Mission to Seafarers, and, through the Lent Boxes, US. Support is also given to the Christchurch Food Bank and the Bournemouth Women s Refuge. The Friends of St. Mark's is a separate registered charity with the aim of raising funds for the maintenance and improvement of the church buildings, and has continued to raise funds by holding various functions during the year. During 2016 the Friends gave grants totaling 4, to cover the cost of carpets and some additional redecoration to the Vicarage. In addition they agreed to pay the cost of cleaning the large painting in the North Transept which has been expended in 2017, but the money not yet paid over to the church. The parish could not undertake much essential work without the generous support of the Friends. The idea of forming an organization to support the church in this way was the brainchild of David Cundy and he served as Chairman from its formation until his death in October We shall have cause to thank him for this contribution to the life of our church for many years to come. The Future. As we look ahead to the future, we are putting some building blocks in place as we plan our ministry and outreach. Prayer is the key building block. It is in fact the bedrock of all that we do. Since joining St. Mark s last August, Gill has been praying for God s guidance for the future direction of our church s ministry and mission. Planning is underway for a Parish Vision Day on 17 th June, to which you are all warmly invited. We will be seeking the guidance of the Holy Spirit and dreaming some dreams as we re-focus our shared vision for the ministry and mission of St. Mark s. Revd Phil Dykes, Winchester Diocese adviser for mission and growth will be joining us to help facilitate the day. As we look to move the church forward, we need to ensure that another important building block, the church finances, are on a sound basis. Sadly it was necessary in 2016 to transfer funds from reserves to cover a significant deficit and this has depleted our reserves. To help us to address this and more effectively budget for our ministry, Charles Leonard has agreed to take on the role of Stewardship Promoter. Charles will be encouraging us all to review our financial generosity to the church as part of our joyful response to God s abundant generosity towards us. Over the coming weeks, as we prepare for our Vision Day, I encourage you all to join in with this prayer that God will reveal to us His plans for St. Mark s as we seek to live the mission of Jesus here in Highcliffe.

9 Trustees Duties: The Trustees have complied with the duty imposed by section 4 of the Charities Act 2006 to have due regard to the guidance published by the Charity Commission in respect of public benefit. Approved by the Parochial Church Council at their meeting on 20th March 2017 and signed on its behalf by Anthony John Parkinson and Ann Nash A J Parkinson A Nash

10 St. Mark's Church Highcliffe Financial Statements of the Parochial Church Council For the year ended 31 December 2016 Incumbent: The Reverend Gill Nobes (appointed 1 August 2016) Independent Examiner: Philip Bowdidge FCCA Solicitors: Aldridge Brownlee, Highcliffe

11 HIGHCLIFFE PAROCHIAL CHURCH COUNCIL ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2016 Independent Examiner's report for the year ended 31 December 2016 I have examined the books and records for the year ended 31 December 2016 and confirm that adequate records have been kept. This organisation, in common with many others of similar size and nature, derives a proportion of its income from sources which cannot be fully controlled until they are entered in the accounting records and are not therefore susceptible to independent verification. Subject to the foregoing, in my opinion, the financial statements on pages 1 to 7 give a true and fair view of the state of the Council's affairs at 31 December 2016 and of its various funds' and deficits for the year then ended. PHILIP BOWDIDGE FCCA Chartered Certified Accountant 296B Lymington Road Highcliffe Christchurch BH23 5ET 22/03/2017 1

12 HIGHCLIFFE PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2016 Total Total Unrestricted Funds Restricted Endowment Funds Funds General Designated Funds Funds Notes,000,000,000,000,000,000 Income and endowments from: Donations and legacies Charitable activities Other trading activities Investment income Other Total Expenditure on: Raising funds Charitable activities Other Total Net gains/(losses) on investments Net income/expenditure Total funds brought forward Total funds carried forward

13 HIGHCLIFFE PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2016 Unrestricted Funds Restricted Endowment Total Total General Designated Funds Funds Funds Funds Notes Income and endowments from: Donations and legacies Planned giving Gift aided giving Income tax recoverable Cash collections Donations Legacies Charitable activities Charitable trading Fees Net income from Little Fishes Flower fund donations Profit from parish magazine Other trading activities Non Charitable trading Profit from parish hall letting Investment income Other Grants from Friends of St Mark's Total Expenditure on: Raising funds Clergy expenses Upkeep of church Upkeep of services Upkeep of churchyard Upkeep of vicarage Electric and water Lay staff and organists , Charitable activities Parish share Grants and charities Other Administration Accountancy fees Depreciation Total Net gains/(losses) on investments Net income/expenditure Total funds brought forward Total funds carried forward

14 HIGHCLIFFE PAROCHIAL CHURCH COUNCIL BALANCE SHEET AT 31 DECEMBER 2016 Notes FIXED ASSETS Tangible assets Investments CURRENT ASSETS Debtors Short term deposits Cash at bank and in hand CURRENT LIABILITIES Creditors falling due in one year and income received in advance TOTAL NET ASSETS FUNDS 7 Unrestricted funds Restricted funds Endowments

15 HIGHCLIFFE PAROCHIAL CHURCH COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER PARISH MAGAZINE ACCOUNTS RECEIPTS Sales of magazines Advertising Interest 0 0 Donations PAYMENTS Printing, stationery and postage Church news services Surplus for the year PARISH HALL LETTING ACCOUNTS RECEIPTS Lettings Interest 0 0 Donations PAYMENTS Cleaning Water rates Licences Electricity Repairs Printing, stationery and postage Bad debts Surplus for the year GRANTS AND CHARITIES Earl Haig Fund (Poppy appeal) Royal School of Church Music 0 97 Christian Aid Christian Aid (Christmas) Childrens Society (Christmas) Church Mission Society United Society Bishop's Ordination Candidate's Fund Friends of Bournemouth Refuge Agency Collections Christian Aid Leprosy Mission Total

16 HIGHCLIFFE PAROCHIAL CHURCH COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2016 (CONTINUED) 4 TANGIBLE ASSETS Office & garden Yamaha equipment piano Security system Screens & Kitchen projector Total Cost At 1 January Additions Depreciation At 1 January Charge for the year At 31 December Net book value At 31 December At 31 December SHORT TERM DEPOSITS At 31 December CASH AT BANK AND IN HAND At 31 December 2016 Unrestricted Restricted Total Unrestricted Restricted Total FUNDS UNRESTRICTED FUNDS Main account Magazine Hall Little Fishes Festival Total At 1 January Surplus/(Deficit) for the year Transferred to main account At 31 December RESTRICTED FUNDS Junior church Music Church fabric Flower Total At 1 January Income Expenditure At 31 December ENDOWMENT FUNDS Malcolm and St Mark's Lorraine Callear repair Stuart Total legacy legacies charity trust (upkeep of (upkeep of (fabric (fabric churchyard) churchyard) repairs) repairs) At 1 January Investment income Transferred to main account Increase in value of funds At 31 December

17 HIGHCLIFFE PAROCHIAL CHURCH COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2016 Accounting framework The accounting, auditing and reporting regime for Church of England PCCs, is contained in the following documentation: CharitiesAct2011 Charities (Accounts and Reports) Regulations 2008 Statement of Recommended Practice on Accounting and Reporting by Charities SORP (FRS 102) In addition, financial statements for PCCs must be prepared in accordance with the following: The PCCs (Powers) Measure 1956 The Church Representation Rules (CRRs) The Church Accounting Regulations 2006, which form the link between the CRRs and the requirements of the Charities Act Accounting Policies Basis of preparation The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations true and fair view provisions, together with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at fair value. INCOMING RESOURCES Recognition of income and endowments These are included in the Statement of Financial Activities (SOFA) when: the PCC becomes legally entitled to the use of the resources; and inflow of economic benefit is probable; and the monetary value can be measured with sufficient reliability. Fundraising costs Funds raised from events and trading activities (e.g. a fete, a garden party or sales of books and magazines) are reported gross in the SOFA i.e., before any related costs that may have been deducted from the gross proceeds. Grants and donations Grants and donations are included in the SOFA when any preconditions preventing their use by the PCC have been met. For collections and planned giving this is when the funds are received. Gift Aid Tax claims, etc., on cash donations Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees annual report. Rental income Rental income from the letting of the church hall and library is recognised when the rental is due. Investment income This is included in the accounts when receivable. Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 6

18 HIGHCLIFFE PAROCHIAL CHURCH COUNCIL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2016 (continued) EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable. Governance costs: Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. ASSETS Consecrated and benefice property In so far as consecrated and benefice property of any kind is excluded from the statutory definition of charity by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements. The parish have maintenance responsibility for the consecrated land/buildings and certain other (benefice) properties within the parish. The Charities Act 2011 states in Section 10(2) that benefice property (subsection (a) and consecrated property (sub-section (c)) are removed from the definition of charity for the purposes of the Act. Therefore these assets should not be included in the financial statements though they may be referred to in the notes. Costs associated with the maintenance or improvement of such assets will be written off in the year they are incurred. This exclusion includes the parsonage house. Moveable church furnishings These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church s inventory in any case. Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year, and cost at least 1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt. Depreciation is calculated to write off the capitalized cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows: Land Nil Buildings* Nil Fixtures & Fittings 5 years *No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial. An impairment review is carried out at each year-end and any resultant loss identified included in expenditure for the year. Investments Investments quoted on a recognised stock exchange or whose value derives from them (CIFs, etc.) are valued at market value at the year end. Other investment assets are included at trustees best estimate of market value. FUNDS Unrestricted Funds These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its free reserves as disclosed in the trustees report. Restricted Funds These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts. Endowment Funds These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts. 7