# **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.
Page 2 of 16
**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:
- To advance the Christian faith
- 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:
- Community Minister at Arborfield Church
- Minister of Barkham Church
- Associate Minister of Barkham Church
- Minister of Church at the Green (CTG)
- 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.
Page 3 of 16
## **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
Page 4 of 16
## **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_|
Page 5 of 16
## **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_|
Page 6 of 16
## **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.
Page 7 of 16
## **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_|
Page 8 of 16
## **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
Page 9 of 16
**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)
- 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”).
Page 10 of 16
**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.
Page 11 of 16
**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|
Page 12 of 16
## **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_|
Page 13 of 16
## **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**|
Page 14 of 16
## **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.
Page 15 of 16
**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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
Page 16 of 16