Arborfield and Barkham Parish Churches Trust Charity No: 1056400
Annual Report and Accounts
1 January 2025 to 31 December 2025
Church Office, The Rectory, Church Lane, Arborfield, RG2 9HZ
Arborfield and Barkham Parish Churches Trust
Trustees Annual Report for the year ended 31 December 2025
Reference and Administrative Information
The Trustees present the report and accounts of Arborfield and Barkham Parish Churches Trust (“the Trust” or “Charity”) for the year ended 31 December 2025. The accounts have been prepared in accordance with the Charities SORP (FRS102) [ Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ].
The Trust is a registered charity (number 1056400) whose principal address is:
c/o The Church Office, The Rectory, Church Lane, Arborfield, Reading, Berkshire, RG2 9HZ.
Structure, Governance and Management
The Trust was originally established so that Arborfield and Barkham Parish Churches could jointly employ workers to assist in the mission of the Church. Since then Christ Church Wokingham has been established as an integral part of the group supporting the work of the Trust, and in 2017 a new church known as Church at the Green (CTG) was established as a plant from both Arborfield and Barkham churches.
The Charity’s governing document is a Trust Deed dated 5 June 1996. The Trust is constituted as an unincorporated association. The Trust seeks to maintain at least six trustees to be representative of all the churches. New trustees are considered through discussion between the Chairman, the Trustees and the respective minister and/or churchwardens or elders, prior to the nominees being approached.
Whilst the Trustees would like to have at least six trustees in post at any one time, this has not been achieved this year. However, the Trustees are now urgently seeking to appoint further trustees, particularly as Ellen Sofie Richardson resigned with effect from 31[st] December. During the year the Trustees, representing the congregations of all the churches, were:
| Mr Michael Byrne | Barkham | Treasurer |
|---|---|---|
| Mr Edward Clark | CTG | Chairman (until 13thOctober 2025) |
| Mr Maarten Fontein | Barkham | Appointed 20thOctober 2025, Secretary |
| Rev’d Andy Kearns | Arborfield | Chairman (from 13thOctober 2025) |
| Mrs Charlotte Wilde | CTG | Appointed 20thOctober 2025 |
The Trust Deed requires that the Trustees meet at least once in the calendar year. During 2025, the Trustees met on 13[th] October and 20[th] October. Approved Minutes of meetings, redacted as necessary, are made available to the parochial church councils (PCCs) of Arborfield, Barkham and Christ Church, Wokingham. The report and accounts are also available for viewing on the Charity Commission website after lodgement.
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Arborfield and Barkham Parish Churches Trust
Trustees Annual Report for the year ended 31 December 2025
Objectives and Activities
The objects of the charity as set out in the Trust Deed are:
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To advance the Christian faith
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To relieve the distress of people in need, hardship or sickness and
-
Other charitable purposes
There have been a number of staffing changes this year. The Rector, who had been the minister running the CTG church plant, retired in February and a new minister was appointed for CTG starting in September. The Minister of Arborfield took responsibility to lead CTG during the intervening period. In late September the former Minister of Arborfield was appointed as the new Rector for the Arborfield with Barkham Benefice (whilst continuing to serve as the minister for Arborfield), and at that point resigned as an employee of the Trust. A new Community Minister at Arborfield was appointed to start in October.
During the year, employees of the Trust were as follows:
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Community Minister at Arborfield Church
-
Minister of Barkham Church
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Associate Minister of Barkham Church
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Minister of Church at the Green (CTG)
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Minister of Christ Church Wokingham
-
Church Office Administrator
Trust staff employed in ministry look to assist all members of the various congregations in developing their knowledge of and trust in Jesus through biblical teaching and worship, the provision of pastoral care to church members and parish residents and a wide variety of outreach activities.
The Trust is a public benefit entity. The Trustees confirm that they have given due regard to the public benefit guidance published by the Charity Commission. This guidance requires that the charity has identifiable benefits and that these be of benefit to the public or a section of it. The objectives, activities, achievements and performance are required to be summarised in the annual report.
Our normal regular activities are a monthly meeting for older people (CAMEO), weekly groups for pre/younger teens (Friday Club), and assemblies at two local primary schools.
Achievements and Performance
The Trust has continued to advance the Christian faith through the employment of 4 full-time ministers and 1 part-time. Ministers are regularly involved in taking assemblies at local primary schools.
Both CAMEO and Friday Club have a good number of members and sufficient leaders to make these groups viable and worthwhile, though the number of members at Cameo has declined.
The Trust has continued to manage the finances of the CTG church plant through the restricted fund established for this purpose. Through CTG the Trust has contributed to community events at the Arborfield Green Community.
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Arborfield and Barkham Parish Churches Trust
Trustees Annual Report for the year ended 31 December 2025
Financial Review
Most of the Trust’s income derives from the individual parochial church councils (PCCs) and the members of CTG. The PCCs in turn are funded by the donations of their church members. Donations from the members of CTG are put into the Trust's CTG restricted fund. Both the Arborfield and Barkham PCCs have underwritten the costs of CTG; in 2025 Arborfield PCC has made monthly transfers to the Trust's CTG fund and Christ Church made a lump sum payment to the CTG fund.
The CTG reserves stood at £43,361 at the end of the year (2024 £38,056). The gifts from Arborfield PCC and Christ Church have enabled these reserves to increase. These reserves are anticipated to be sufficient to cover CTG expenditure for the next 1½ to 2 years although regular giving has continued to decline.
The Trust prepares a budget for the year covering staff costs and Church office costs, and the costs of running CTG as well. Ministerial staff work primarily within a particular church and the appropriate PCC pays monthly contributions to the Trust to cover their employment costs. Each PCC also makes monthly contributions to the Trust to cover the costs of administrative staff and running the Church office. CTG is included in the apportionment of these central costs, and the CTG apportionment is taken out of the CTG restricted fund.
The Trust does not seek to accumulate large reserves and uses the resources at its disposal to further its objectives in the medium term. In recent years the Trust has been increasing its reserves to provide better cover for continued employment of the current staff; total staff costs averaged £21.8K per month in 2025, and we have also incurred some large and unpredictable support costs for our staff in recent years. At the end of the year the Trust’s unallocated reserves (i.e. excluding restricted and designated funds, and funds set aside for special provisions) stood at £38,145 (2024 £40,729).
There are no funds materially in deficit.
Declaration
The Trustees declare that they have approved the Trustees report above.
Signed on behalf of the charity’s Trustees by:
Andy Kearns, Chairman
Maarten Fontein, Secretary
Date of signature 13/04/2026
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Arborfield and Barkham Parish Churches Trust
Statement of Financial Activities for the year ended 31 December 2025
| Notes Income Income from PCCs Income from personal donors CTG external income Tax recovered PCC Events Other event income Sale of goods and services Interest on savings/investments Total income |
Un- restricted Restricted (Church at The Green) Restricted (Barkham Minister Housing) Restricted (Refugee Fund) Restricted (Other) Total 2025 Total 2024 £ £ £ £ £ £ 313,990 27,516 27,539 0 369,045 326,771 360 40,920 2,190 793 44,263 69,704 3,000 3,000 5,000 90 10,473 198 153 10,913 16,264 1,602 1,602 1,910 2,797 1,333 4,130 1,227 0 0 0 0 1,418 1,418 1,275 |
|---|---|
| 320,257 83,241 27,539 2,388 946 434,371 422,150 |
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Arborfield and Barkham Parish Churches Trust
Statement of Financial Activities for the year ended 31 December 2025
| Notes Expenditure Charitable donations Mission and training Staff salaries etc 4 Staff housing etc 4 Property (5 Somerville Close) 4 Employee support Parish Share Contributions Staff expenses CTG Running Costs Church events Joint activities & events Shared resources Office maintenance & equipment IT Electricity Office supplies Photocopier/Printer Telephone Insurance Purchase of goods for sale Bank charges Governance Other office costs Total expenditure |
Un- restricted Restricted (Church at The Green) Restricted (Barkham Minister Housing) Restricted (Refugee Fund) Restricted (Other) Total 2025 Total 2024 £ £ £ £ £ £ 900 300 6,000 946 8,146 11,925 0 350 350 750 144,469 37,810 182,279 170,665 58,817 20,666 79,483 80,975 6,124 6,124 7,609 0 0 0 81,816 5,064 86,880 73,856 1,568 326 1,894 746 10,049 10,049 10,284 1,602 592 2,193 2,877 3,936 211 4,148 1,938.45 591 36 627 445 39 8 47 4,218 1,361 246 1,607 2,392 1,001 194 1,195 1,451 948 183 1,131 846 1,256 243 1,498 998 370 72 442 436 1,695 283 1,977 1,938 0 0 0 0 51 9 60 60 4,979 9 4,988 2,282 0 0 0 |
|---|---|
| 305,399 76,650 6,124 6,000 946 395,119 376,692 |
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Arborfield and Barkham Parish Churches Trust
Statement of Financial Activities for the year ended 31 December 2025
| Notes Net income Transfer between funds 12 Total funds brought forward Total funds carried forward |
Un- restricted Restricted (Church at The Green) Restricted (Barkham Minister Housing) Restricted (Refugee Fund) Restricted (Other) Total 2025 Total 2024 £ £ £ £ £ £ 14,858 6,592 21,415 (3,613) 0 39,252 45,458 1,286 (1,286) 0 0 0 0 0 44,896 38,056 345,837 7,902 0 436,691 391,233 |
|---|---|
| 61,040 43,361 367,252 4,290 0 475,943 436,691 |
There are no gains or losses other than those recognised in the Statement of Financial Activities and all activities are classed as continuing.
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Arborfield and Barkham Parish Churches Trust
Balance Sheet as at 31 December 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Fixed Assets | |||
| Tangible Assets | 5 | 422,911 | 422,911 |
| Current Assets | |||
| Debtors | 6 | 11,706 | 20,890 |
| Cash at bank | 110,679 | 80,089 | |
| 122,385 | 100,979 | ||
| Creditors: due within 1 year | 7 | 36,538 | 31,716 |
| Net Current (Liabilities)/Assets | 85,847 | 69,263 | |
| Total Assets less current liabilities | 508,758 | 492,174 | |
| Creditors: due after more than 1 year | 8 | 32,815 | 55,483 |
| Provisions for liabilities | 0 | 0 | |
| Net assets | 475,943 | 436,691 | |
| Represented by: | |||
| Restricted Funds | 9,10 | 414,903 | 391,794 |
| Unrestricted Funds | 10 | 61,040 | 44,896 |
| (designated and general) | |||
| 475,943 | 436,691 |
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Arborfield and Barkham Parish Churches Trust
Statement of Cash Flows for the year ended 31 December 2025
| Total | Total | ||||
|---|---|---|---|---|---|
| Unrestricted Restricted | Unrestricted Restricted | 2025 | 2024 | ||
| Notes | £ | £ | £ | £ | |
| Cash flows from operating activities: | |||||
| Net cash provided by (used in) operating activities | 11 | 28,898 | 23,108 | 52,006 | 45,713 |
| Cash flows from financing activities: | |||||
| Repayments of borrowing | 0 | (21,415) | (21,415) | (20,481) | |
| Cash inflows from new borrowing | 0 | 0 | 0 | 0 | |
| Net cash provided by (used in) financing activities | 0 | (21,415) | (21,415) | (20,481) | |
| Cash and cash equivalents brought forward | 34,131 | 45,958 | 80,089 | 54,857 | |
| Cash and cash equivalents carried forward | 63,029 | 47,651 | 110,679 | 80,089 |
The notes numbered 1 to 12 form part of these accounts.
Signed on behalf of the charity’s Trustees by
Michael Byrne, Treasurer Maarten Fontein, Secretary
Date accounts approved by Trustees 13/04/2026
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2025
1. Basis of preparation
Basis of accounting
These accounts have been prepared on an accruals basis in accordance with:
-
the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
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the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)
-
• and applicable charity law.
Change in basis of accounting
There has been no change to the basis of accounting since last year.
Changes to previous accounts
No changes have been made to accounts for previous years.
2. Accounting Policies
The following policies have been used in the preparation of these accounts:
Incoming Resources
All incoming resources are included in the accounts when the Trust is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income is recognised in the period to which it relates.
Expenditure
All expenditure is accounted for inclusive of VAT, which cannot be recovered, on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Tangible Fixed Assets
The fixed asset (5 Somerville Close) shown on the Balance Sheet is shown at cost. The property is depreciated over 50 years only to the extent that the cost of the building materially exceeds residual value. Interest payments in respect of the mortgage on this property are included as an expense in the Statement of Financial Activities as they are incurred. An analysis reconciling the opening and closing carrying amounts of this fixed asset is provided at Note 5 below.
Operating Leases
Rentals payable under operating leases are included as an expense in the Statement of Financial Activities as they are incurred.
Debtors
Debtors are measured at their recoverable amounts.
Liabilities
Liabilities are measured at their settlement amount.
Concessionary Loans
Concessionary Loans are recognised and measured at the amount received or paid, with the carrying amount adjusted in subsequent years to reflect repayments and any accrued interest and adjusted if necessary for any impairment.
Staff Costs paid directly by PCCs
Some staff housing costs are paid directly by one or other of the PCCs. Such amounts are included in these accounts as both income (“Income from PCCs”) and expenditure (“Staff housing etc”).
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2025
3. Disclosures
There are no material uncertainties about the Trust’s ability to continue.
The Trust is a public benefit entity.
Disclosure of Trustees’ remuneration and benefits
In the reporting period none of the Trustees have been paid any remuneration or received any other benefits from an employment with the Trust or a related entity.
Disclosure of Trustees’ expenses
In the reporting period no expenses have been incurred by Trustees in fulfilling their duties.
Disclosure of related party transactions
There are no related party transactions in the reporting period requiring disclosure.
Disclosure of audit, independent examination and other financial service fees
An independent examination fee of £1,100 has been included in these accounts.
Disclosure of staff costs and employee benefits
See Note 4 below.
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2025
4. Paid employees
| Notes Staff costs consist of: Gross wages, salaries and benefits in kind Employer's National Insurance costs Pension: Pension contributions paid in the year |
2025 2024 |
|---|---|
| £ £ 153,747 141,381 6,613 7,575 21,919 21,709 |
|
| 182,279 170,665 |
The Trust also provides housing and pays council tax for staff employed as “ministers of religion” for whom this is recognised by HMRC as a non-taxable benefit.
| Notes Housing costs consist of: Rental and water rates on rented property Council tax Mortgage interest, water rates and insurance on owned property |
2025 2024 £ £ 68,811 70,812 10,672 10,163 |
|---|---|
| 6,124 7,609 |
|
| 85,607 88,584 |
The average number of employees in the year was 5.0 (2024: 5.0).
The average number of full-time equivalent employees in the year was 4.4 (2024: 4.5).
One employee received employee benefits (excluding employer pension costs) of more than £60,000 during the year (2024: 1). This employee’s benefits were in the range £60,000+ to £70,000.
5. Tangible Assets
| angible Assets | ||
|---|---|---|
| Cost or Valuation At 01 January2025 Additions At 31 December2025 Net Book Value 31 December2025 |
Freehold Land & Buildings £ 422,911 - 422,911 422,911 |
Total £ 422,911 - |
| 422,911 422,911 |
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2025
6. Debtors
| . Debtors |
|
|---|---|
| Notes Debtors Trade debtors Amounts owed by associated undertakings Prepayments and accrued income Other debtors . Creditors: due within one year Notes Creditors: due within 1 year Taxation and social security Trade creditors Amounts owed to associated undertakings Accruals and deferred income Other creditors (excluding loans/mortgage) Mortgage 5 |
2025 2024 £ £ 0 0 47 6,245 8,002 10,989 3,657 3,657 |
| 11,706 20,890 2025 2024 £ £ 2,422 2,518 3,826 1,508 0 0 0 0 7,446 6,099 22,844 21,592 |
|
| 36,538 31,716 |
7. Creditors: due within one year
8. Creditors: due after more than one year
| Notes Creditors: due after more than 1 year Mortgage repayable from 1 to 5 years 5 Mortgage repayable after 5 years 5 |
2025 2024 £ £ 32,815 55,483 0 0 |
|---|---|
| 32,815 55,483 |
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2025
9. Fund Movements
| Fund Type Notes Barkham Minister Housing Restricted Church at the Green (CTG) Restricted Refugee Fund Restricted Specific Collections Restricted Friday Club Designated General Unrestricted Total Restricted Total Unrestricted Total |
Balance 1st Jan 2025 Transfers Income Expenditure Balance 31st Dec 2025 £ £ £ £ £ 345,837 0 27,539 6,124 367,252 38,056 (1,286) 83,241 76,650 43,361 7,902 0 2,388 6,000 4,290 0 0 946 946 0 510 0 785 657 638 44,386 1,286 319,472 304,742 60,402 |
|---|---|
| 391,794 (1,286) 114,114 89,720 414,903 44,896 1,286 320,257 305,399 61,040 |
|
| 436,691 0 434,371 395,119 475,943 |
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Arborfield and Barkham Parish Churches Trust
Notes to the Accounts for the year ended 31 December 2025
10. Analysis of Net Assets between Funds
| Notes Restricted Funds Barkham Minister Housing Church at the Green (CTG) Refugee Fund Special Collections General Funds |
Tangible Fixed Assets Current Assets Current Liabilities Loans Due after 1 year Total £ £ £ £ £ 422,911 (22,844) (32,815) 367,252 43,361 43,361 4,290 4,290 0 0 74,734 (13,694) 0 61,040 |
|---|---|
| 422,911 122,385 (36,538) (32,815) 475,943 |
11. Reconciliation of net income/(expenditure) to net cash flow from operating activities
| Notes Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: (Increase)/decrease in debtors Increase/(decrease) in creditors Transfers between funds Net cash provided by (used in) operating activities |
Unrestricted Restricted Total 2025 Total 2024 £ £ £ £ 14,858 24,394 39,252 45,458 9,184 9,184 10,377 3,569 3,569 (10,122) 1,286 (1,286) 0 0 |
|---|---|
| 28,898 23,108 52,006 45,713 |
12. Transfers between Funds
A transfer of £1,286 was made from the Church at the Green restricted fund to the General fund in 2025. This relates to some central costs which were included in the Church at the Green budget for 2025, not spent in 2025 but expected to be incurred in 2026. These costs, when incurred, will now be paid out of the General fund.
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Arborfield and Barkham Parish Churches Trust
Independent examiner’s report on the accounts to the Trustees of Arborfield and Barkham Parish Churches Trust (charity number 1056400) for the year ending 31 December 2025
Responsibilities and basis of report
As the charity’s Trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of both the ACCA and ACIE, both of which are listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
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.
Signed Date —— 22 April 2026
Name Jason Foxwell
Relevant professional qualification(s) or body
Chartered Certified Accountant
Fellow of the Association of Charity Independent Examiners
Address 12 Hillbourne Road, Poole, BH17 7JB
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