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2025-12-31-accounts

REGISTERED CHARITY NUMBER: 1127405

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Clifton-Crick Sharp & Co. Ltd Chartered Accountants 2A-3A Market Gate Pershore Worcestershire WR10 1DZ

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Contents of the Financial Statements FOR THE YEAR ENDED 31 DECEMBER 2025

Page
Reference and Administrative Details 1 to 2
Report of the Trustees 3 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 24
Detailed Statement of Financial Activities 25 to 27

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Reference and Administrative Details FOR THE YEAR ENDED 31 DECEMBER 2025

Incumbent

Reverend Canon Sarah Dangerfield

Trustees

Mark Blackwell Meredith Debenham Elizabeth Gardner Julian Hawley Susan Hiscocks Laurence Orchard Martin Ounsted Alison Sandham Iain Summerfield Celia Willis (retired 06/04/2025) Trudie Marskell (from 06/04/2025) Linda Blackwell (from 06/04/2025) Hilary Harris (from 01/09/2025)

Secretary

Carole Oliver (Co-opted), Retired 2025 Carolyn Middleton Appointed 02/06/2025

Churches

St John the Baptist, Fladbury St Thomas, Lower Moor St Anne, Wyre Piddle St Michael, Cropthorne St John the Evangelist, Charlton

Parish Office

The Rectory, Station Road, Fladbury WR10 2QW

Charity Registration Number 1127405

Bankers

Lloyds Bank plc Blackheath Branch 153 High Street Rowley Regis B65 DEB

Independent Examiner

Clifton-Crick Sharp & Co Ltd 2A-3A Market Gate Pershore WR10 1DZ

Page 1

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Reference and Administrative Details FOR THE YEAR ENDED 31 DECEMBER 2025

Management Team

Reverend Canon Sarah Dangerfield, Priest-in-Charge Meredith Debenham, Church Warden Celia Willis, Church Warden (retired 06/04/2025) Susan Hiscocks, Licensed Lay Minister Mark Blackwell, Elected Member 2024/5 and 2025/6 Elizabeth Gardner, Elected Member 2024/5 and 2025/6 Julian Hawley, Elected Member 2024/5 and 2025/6 Carol Oldfield, Elected Member 2024/5 (retired 06/04/2025) Carole Oliver, (Secretary) Other Member retired (02/06/2025) Laurence Orchard (Treasurer), Other Member 2024/5 and 2025/6 Martin Ounsted, Elected Member 2024/5 and 2025/6

Alison Sandham, Deanery Synod Representative 2024/5 and 2025/6 and Elected Member and church warden (appointed 06/04/2025) Iain Summerfield, Elected Member 2024/5 and 2025/6 Bruce Lomax, Coopted 2025/2026 (appointed 06/04/2025) Trudie Marskell, Elected Member 2025/6 (appointed 06/04/2025) Linda Blackwell, Elected Member, 2025/6 (appointed 06/04/2025) Hilary Harris, Elected 2025/6 (appointed 01/09/2025) Carolyn Middleton (Secretary) 2025/2026 (appointed 02/06/2025)

Standing Committee

Reverend Canon Sarah Dangerfield Meredith Debenham Laurence Orchard Alison Sandham Celia Willis - (retired 06/04/2025)

Church Wardens

Elizabeth Gardner, Deputy Church Warden 2024/2025 and 2025/2026 Wendy Malkinson, Deputy Church Warden 2024/2025 and 2025/2026 Carol Martin, Deputy Church Warden 2024/2025 and 2025/2026 (retired 06/04/2025) Martin Ounsted, Deputy Church Warden 2024/2025 and 2025/2026 Frances Summerfield, Deputy Church Warden 2024/2025 and 2025/2026 Julian Hawley, Acting Church Warden 2024/2025 and 2025/2026 Susan Hiscocks, Acting Church Warden 2024/2025 and 2025/2026 Hilary Harris, Deputy Church Warden 2024/2025 and 2025/2026

Page 2

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

Page 3

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2025

ACHIEVEMENTS AND PERFORMANCE

Fabric Report

We eventually received the 2024 Quinquennial Reports for the Fladbury and Cropthorne churches from our former Church Architect in Spring 2025. This resulted in a specialist's report on the roadside boundary wall at Cropthorne being commissioned together with enquiries instigated concerning the required repairs to the main slate roof and to the central heating at Cropthorne church. Investigation works were also commissioned in regard to the damp ingress at the rear of the nave at Fladbury church culminating in a specialist's report being received at the end of the year. The progress of these major items of work has been greatly helped by the employment of our new Church Architect, John Middleton. Other minor maintenance works to all 5 churches have been completed during the course of the year.

Patrick Palmer

Safeguarding Responsibilities

APCM Report Safeguarding Responsibilities 2025-2026

The PCC is aware of and is committed to its duty to comply with the House of Bishops' Safeguarding Guidance and Safeguarding Code of Practice. This can be found in the Safeguarding e-manual on the C of E website. A Parish Safeguarding Toolkit is also in development, replacing the Parish Safeguarding Handbook.

The PCC follows the Church of England guidance on Promoting a Safer Church, Safer Recruitment and People Management, Social Media guidelines, and has policies in place for Safeguarding, Recruitment of Ex-offenders, and DBS application handling and storage. In 2024 simple guidance for lone working and visiting was approved and adopted for use in the parish by the PCC.

We continue to use the dashboard to monitor our compliance with all parish safeguarding requirements and to assess our progress. Several role descriptors and risk assessments for Church activities were completed and approved by PCC in 2024 and 2025 and we continue to monitor our activity. Changes are continually being made in section requirements as policies and documents are reviewed and updated, and as the Dashboard is restructured under the new National Safeguarding Standards. In 2025, we registered and signed up to use the dashboard Safeguarding Hub.

Churchwardens and anyone working with children and vulnerable adults are appointed using the Safer Recruitment guidance and Disclosure and Barring Service, and along with PCC members, undertake appropriate safeguarding training which is refreshed every three years.

DBS applications in 2025:

5 DBS applications were renewed in 2025 5 new DBS applications were completed in 2025 Training in 2025:

4 Basic awareness online courses were completed

6 Foundation online courses were completed

1 Leadership online and zoom course was completed

1 Raising Awareness of Domestic Abuse course was completed

The PCC has procedures in place to follow Guidance on Responding to Safeguarding Concerns or Allegations that relate to Children, Young people or Vulnerable Adults and on Responding Well to Domestic Abuse. Safeguarding posters are displayed at every church with useful local contact details and national helplines. A landline number Tel. 01905 732800 is also now available as a single point of contact for the Diocesan Safeguarding team regarding any safeguarding concerns and can be reported using the online form on the safeguarding page of the diocesan website.

Diocesan Safeguarding Audit:

The final report of the independent audit carried out by INEQUE was published in October 2024. It highlighted good practice and commended a solid foundation for a safeguarding culture that prioritises the well-being of individuals and fosters a safer environment for everyone. A number of recommendations were made which are being followed up in the diocese and in parishes.

Page 4

THE PAROCHLIL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & ￿lOoR. WYRE PIDDLE CRovfHORNE AND CHARLTON Rewrt of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2025 Jean Ounsted Page 5

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Report of the Trustees

FOR THE YEAR ENDED 31 DECEMBER 2025

FINANCIAL REVIEW

The Treasurer’s Report Church attendance

There were 71 parishioners on the Parish Electoral Roll in 2025.

The average attendance in churches across the parish when services were held was 35.

Charitable fundraising

Special Collections and Funeral Collections £4,183

(CentrePoint, Brain Tumour, RNIB, Pershore Wellbeing, Christian Aid, Farming Community Network)

Sub group financial contributions

Contributions from the Cropthorne and Fladbury Walkabouts and the Charlton Fair the Parish amounted to £17,657 (2024 - £11,770) with a further £2,000 being donated towards the cost of the proposed toilet in Cropthorne church,. Statutory and other fees earned from weddings and funerals amounted to £7,421 (2024 - £11,223)

Other Fundraising activities raised £5,902 (2024 - £4,919) from the Fladbury Prom concert, cake sales, quizzes and other collections for various Church Funds.

Financial Review

The Parish had a surplus of income over expenditure before investment revaluations of £7,814 (2024 - £15,032 surplus) but yet again it should be noted that it did not pay its Ministry Share in full. We were able to contribute £51,996 (2024 - £51,996) by way of Ministry Share out of the £80,526 which the Diocese originally requested. Our Parish Share for 2026 will be £81,734 (an increase of £1,208). Ministry Share is paid out of the Parish's General Fund which at the end of the year stood in deficit at £1,397 (2024 - £4,368 surplus). Affordability and the impact it may have on clergy resourcing is still a major concern.

The surplus was mainly due to increases in Walkabouts and fund-raising which are however attributed to restricted funds and therefore not available for covering general expenditure. The balance of unrestricted funds at 31 December was £27,268 (2024 - £28,345). The increase in surplus was principally due, on the income side to the increase in Walkabout donations (£7,887) which more than offset the reduction in wedding and funeral fees (£3,372), and on the expenditure side to a reduction in major and minor repairs (£9,406) despite an increase in insurance costs (£2,754) and churchyard maintenance (£7,025).

Our investment funds performed in line with the stock markets, and closed at £268,664 (2024 - £279,852), a decrease in value of £11,188. We remain satisfied that these funds are invested in the right place as we received an income of £7,776 (2024 - £7,594) from these investments (3% of opening value), which is a satisfactory return compared to percentage incomes available from safe deposits and given that these are invested via the Church Commissioners in Ethical Investments.

Our core planned giving decreased slightly to £53,245 (2024 - £55,834). We thank everyone who continues to respond to our appeal for support and are looking at ways to increase this further.

Looking at 2026, we have several areas of known increased cost: Ministry Share, Church Repairs and Churchyard Maintenance. As mentioned in the Fabric report, there are a number of projects for both Fladbury and Cropthorne churches for which costings will be required. It is hoped that there are sufficient funds in both church's fabric funds to pay for this work.

Parish Giving Scheme (PGS)

Page 6

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Report of the Trustees

FOR THE YEAR ENDED 31 DECEMBER 2025

We have continued to promote the PGS, sponsored by Worcester Diocese, which enables us to collect regular giving by Direct Debit rather than by Standing Order. It is fully guaranteed under the Direct Debit Guarantee scheme and professionally managed under the control of Gloucester Diocese, and has been introduced successfully in many other Diocese around the country.

There are many benefits all round with this scheme, including much quicker recovery of Gift Aid, improved cash flow and the opportunity to keep our income inflation linked.

There are 49 regular donors (2024 - 50) of whom 33 donate via the PGS If you are not a member of the Parish Giving Scheme, please, please join it and make a regular donation through the scheme. If you are already giving through envelopes or by Standing Order, please consider joining the PGS as it dramatically reduces our workload in Finance and also helps significantly with forecasting our income.

Banking

Our cash position is satisfactory with £100,625 in hand of which £84,697 is held at CAF Bank on behalf of the restricted funds. Our day to day banking is with Lloyds Bank which has now introduced charges for charity accounts. I reiterate my plea for donors to consider moving from using the envelopes for cash or cheques and instead to discuss with our Gift Aid Officer (John Allsop) about going onto the Parish Giving Direct Debit scheme. Additionally, with the closure of bank branches in the area, the paying-in of cash and cheques is becoming ever more problematic.

Financial Summary

As at 31 December 2025 the total net value of our funds stood at £367,693 (2024 - £371,068) We have the following in Church specific Fabric funds

£42,486 (2024 - £43,231) for St. Anne (Wyre Piddle) £2,459 (2024 - £1,984) for St. John the Evangelist (Charlton) £96,043 (2024 - £90,098) for St. Michael (Cropthorne) £26,914 (2024 - £23,641) for St. John the Baptist (Fladbury) £3,872 (2024 - £2,623) for St. Thomas (Lower Moor)

Associated Charities and Funds

The Eleanor Gange Trust (an endowment fund) is now valued at £67,513 (2024 - £70,324). It raised £1,954 (2024 - £1,908) in dividends which was all used for Fladbury Churchyard maintenance as required by the Trust. As noted in previous years, the dividend income from the Eleanor Gange trust had been the main source of income for the maintenance of Fladbury Churchyard, but the Churchyard maintenance costs had considerably exceeded this income in the last few years. However, as the result of an appeal made at the end of 2022, regular monthly contributions are being made to the Fladbury Churchyard Maintenance fund and these amounted to just over £3,700 in the year and this has enabled the Fund to cover its day to day costs in the year. As noted in last year's report, the receipt of a very generous donation enabled urgent work to be done in the Churchyard in 2025 with the felling of 2 trees which had been deemed a hazard to the adjoining school property at a cost of just over £6,000. The Eleanor Gange Trust, with the Charities Commission permission, has been attached to the Parish Charity (1127405) and its accounts are no longer published separately.

Parish Share

In the year, we paid £51,996 out of the £80,526 we were asked for. This represents 65% achievement. We are intending to maintain our level of contribution in 2026.

Page 7

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Report of the Trustees

FOR THE YEAR ENDED 31 DECEMBER 2025

The Diocese is particularly grateful for our contribution, as all parishes were hard put to meet Parish Share this year because of the continuing fall-out from the Pandemic and the loss of income resulting from fewer churchgoers.

Reserves Policy

The PCC does not currently have any free undesignated reserves. Should any unrestricted surplus arise in a period, the PCC would designate that such funds be directed to the Fabric Fund, for repair and maintenance purposes.

Investment Policy

All of the endowment and some of the restricted funds are held in CBF Church of England Funds.

Any cash held over and above day to day funding requirements is deposited into the CBF Church of England Deposit Fund, from where it can be drawn down as and when necessary.

Thanks

I would like to thank both Andrew Hughes and John Allsop for their contribution to the Finance team. Andrew does a great job as book-keeper and I am indebted to him for his efforts in ensuring that the accounts are kept up to date whilst John is our Gift Aid Officer responsible for the timely recovery of funds from HMRC via the Gift Aid scheme.

I would also like to thank all the other people who contributed to Finance, looking after weddings and funerals, collections, maintenance and fabric works, fund-raising activities and much more.

Gus Orchard

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................................

Trustee

Page 8

Independent Examiner's Report to the Trustees of The Parochial Church Council of the Parish of Fladbury, Hill & Moor, Wyre Piddle Cropthorne and Charlton

Independent examiner's report to the trustees of The Parochial Church Council of the Parish of Fladbury, Hill & Moor, Wyre Piddle Cropthorne and Charlton

I report to the charity trustees on my examination of the accounts of The Parochial Church Council of the Parish of Fladbury, Hill & Moor, Wyre Piddle Cropthorne and Charlton (the Trust) for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity trustees of the Trust 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 and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  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.

Meinir Bird

Clifton-Crick Sharp & Co. Ltd Chartered Accountants 2A-3A Market Gate Pershore Worcestershire WR10 1DZ

Date: .............................................

Page 9

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS
FROM
Donations and legacies
2
68,839
Charitable activities
5
Charitable activities
7,421
Other trading activities
3
7,024
Investment income
4
3,155
Other income
795
Total
87,234
EXPENDITURE ON
Raising funds
6
1,174
Charitable activities
Charitable activities
87,137
Total
88,311
Net gains/(losses) on investments
-
NET INCOME/(EXPENDITURE)
(1,077)
RECONCILIATION OF FUNDS
Total funds brought forward
28,345
TOTAL FUNDS CARRIED
FORWARD
27,268		 31.12.25
31.12.24
Restricted
Endowment
Total
Total
funds
funds
funds
funds
£
£
£
£
8,329
-
77,168
87,560
-
-
7,421
11,223
18,854
-
25,878
16,739
7,776
-
10,931
10,635
-
-
795
207
34,959
-
122,193
126,364
-
-
1,174
1,640
26,069
-
113,206
109,694
26,069
-
114,380
111,334
(8,377)
(2,811)
(11,188)
6,262
513
(2,811)
(3,375)
21,292
272,399
70,324
371,068
349,776
272,912
67,513
367,693
371,068		 31.12.25
31.12.24
Restricted
Endowment
Total
Total
funds
funds
funds
funds
£
£
£
£
8,329
-
77,168
87,560
-
-
7,421
11,223
18,854
-
25,878
16,739
7,776
-
10,931
10,635
-
-
795
207
34,959
-
122,193
126,364
-
-
1,174
1,640
26,069
-
113,206
109,694
26,069
-
114,380
111,334
(8,377)
(2,811)
(11,188)
6,262
513
(2,811)
(3,375)
21,292
272,399
70,324
371,068
349,776
272,912
67,513
367,693
371,068
126,364
1,640
109,694
111,334
6,262
21,292
349,776
371,068

The notes form part of these financial statements

Page 10

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Balance Sheet 31 DECEMBER 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
-
Investments
12
-
-
CURRENT ASSETS
Cash at bank and in hand
28,665
CREDITORS
Amounts falling due within one year
13
(1,397)
NET CURRENT ASSETS
27,268
TOTAL ASSETS LESS
CURRENT LIABILITIES
27,268
NET ASSETS
27,268
FUNDS
15
Unrestricted funds
Restricted funds
Endowment funds
TOTAL FUNDS		 31.12.25
31.12.24
Restricted
Endowment
Total
Total
funds
funds
funds
funds
£
£
£
£
20
-
20
20
201,151
67,513
268,664
279,852
201,171
67,513
268,684
279,872
73,357
-
102,022
93,682
(1,616)
-
(3,013)
(2,486)
71,741
-
99,009
91,196
272,912
67,513
367,693
371,068
272,912
67,513
367,693
371,068
27,268
28,345
272,912
272,399
67,513
70,324
367,693
371,068

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

Trustee

The notes form part of these financial statements

Page 11

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The Parochial Church Council of the Ecclesiastical Parish of Fladbury, Hill and Moor, Wyre Piddle, Cropthorne and Charlton meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Gift aid

Income tax recoverable on donations is recognised when the donation is recognised.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Rental income from the letting of Church premises is recognised when the rental is due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. Accruals below £5,000 are not provided for. Expenditure includes any irrecoverable VAT. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

The diocesan quota or parish share is accounted for when payable. In the event of any quota remaining unpaid at 31 December, it shall be provided for in the financial statements if a legal or constructive liability exists, if it is probable that an outflow of resources will be required to settle the liability, and a reliable estimate can be made of the amount.

continued...

Page 12

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES - continued

Governance costs

These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees's meetings and reimbursed expenses.

Tangible fixed assets

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Consecrated land and beneficed property is excluded from the financial statements by section 10 of the Charities Act 2011.

No value is placed on movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable Church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Freehold land No depreciation Other fixtures, fittings and office equipment 25% reducing balance

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Taxation

The charity is exempt from tax on its charitable activities.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

continued...

Page 13

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

2. DONATIONS AND LEGACIES
31.12.25 31.12.24
£ £
Gift aid - bank 12,534 14,041
Gift aid - envelopes 1,837 2,290
Other planned giving 38,877 39,501
Loose plate collections 5,003 3,482
Recurring Grants 5,100 1,417
Giving through church boxes 548 703
One-off gift aid donations 1,796 1,182
One-off gift aid weddings and funerals 445 730
One-off non Gift Aid donations 3,157 16,280
Tax recoverable on gift aid 5,856 6,874
Other funds generated 1,230 17
Rummage sales 285 1,013
Donations appeals etc 500 30
77,168 87,560
3. OTHER TRADING ACTIVITIES
31.12.25 31.12.24
£ £
Fundraising activities/social 6,221 4,968
Income from walkabouts 19,657 11,771
25,878 16,739
4. INVESTMENT INCOME
31.12.25 31.12.24
£ £
Rents received 58 58
Dividends received 7,776 7,593
Bank & building society interest 3,097 2,984
10,931 10,635

continued...

Page 14

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

5. INCOME FROM CHARITABLE ACTIVITIES

31.12.25 31.12.24
Activity £ £
Statutory fees for weddings and
funerals Charitable activities 7,421 10,793
Extra fees for weddings and
funerals Charitable activities - 430
7,421 11,223
6. RAISING FUNDS
Other trading activities
31.12.25 31.12.24
£ £
Fees paid to fundraisers 493 530
Costs of fetes & other events 30 357
Sundry expenses 651 753
1,174 1,640
7. INDEPENDENT EXAMINER
31.12.25 31.12.24
£ £
Independent examiners fee 1,500 1,500

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Page 15

continued...

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

8. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses

During the year the charity made the following transactions with trustees: Reverend Sarah Dangerfield £1,047 (2024: £636) of expenses were reimbursed to Reverend Sarah Dangerfield during the year.

Reimbursed expenses comprise £140 (2024: £67) travel and subsistence, £685 (2024: £463) telephone and £222 stationery (2024: £106).

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any other benefits from the charity during the year.

9. STAFF COSTS

STAFF COSTS
31.12.25 31.12.24
£ £
Wages and salaries 3,812 3,123
3,812 3,123
The average monthly number of employees during the year was as follows:
31.12.25 31.12.24
Parish administrator 1 1

No employees received emoluments in excess of £60,000.

10.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
Endowment
funds
funds
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
74,958
12,602
-
Charitable activities
Charitable activities
11,063
160
-
Other trading activities
4,313
12,426
-
Investment income
3,042
7,593
-
Other income
-
207
-
Total
93,376
32,988
-		 Total
funds
£
87,560
11,223
16,739
10,635
207
126,364

Page 16

continued...

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Endowment Total
funds funds funds funds
£ £ £ £
EXPENDITURE ON
Raising funds 1,640 - - 1,640
Charitable activities
Charitable activities 84,905 24,789 - 109,694
Total 86,545 24,789 - 111,334
Net gains on investments - 4,688 1,574 6,262
NET INCOME 6,831 12,887 1,574 21,292
Transfers between funds (1,024) 1,024 - -
Net movement in funds 5,807 13,911 1,574 21,292
RECONCILIATION OF FUNDS
Total funds brought forward 22,538 258,488 68,750 349,776
TOTAL FUNDS CARRIED FORWARD 28,345 272,399 70,324 371,068
11. TANGIBLE FIXED ASSETS
Freehold
property
£
COST
At 1 January 2025 and 31 December 2025 20
NET BOOK VALUE
At 31 December 2025 20
At 31 December 2024 20

continued...

Page 17

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

12. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 January 2025 279,852
Revaluations (11,188)
At 31 December 2025 268,664
NET BOOK VALUE
At 31 December 2025 268,664
At 31 December 2024 279,852
There were no investment assets outside the UK.
Cost or valuation at 31 December 2025 is represented by:
Listed
investments
£
Valuation in 2021 35,411
Valuation in 2022 (33,472)
Valuation in 2023 23,714
Valuation in 2024 6,263
Valuation in 2025 (11,188)
Cost 247,936
268,664
If fixed asset investments had not been revalued they would have been included at the following historical cost:
31.12.25 31.12.24
£ £
Cost 247,936 247,936

Fixed asset investments were valued on an open market basis on 31 December 2025 by CCLA.

continued...

Page 18

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 31.12.24
£ £
Bank loans and overdrafts (see note 14) 1,394 -
Other creditors 1,619 2,486
3,013 2,486
LOANS
An analysis of the maturity of loans is given below:
31.12.25 31.12.24
£ £
Amounts falling due within one year on demand:
Bank overdrafts 1,394 -

14. LOANS

continued...

Page 19

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

15. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Cropthorne Walkabout Float
Fladbury Walkabout Float
Cropthorne Toilet Fund
Restricted funds
Bell Tower
Wyre Piddle (churchyard)
Wyre Piddle (Fabric)
Charlton (Fabric)
Cookson Bequest (School Treats)
Cropthorne (Churchyard)
Cropthorne (Fabric)
Fladbury (Churchyard)
Moor ( Fabric)
Fladbury (Fabric)
Organ Fund
Legacy of EM Jarvis (Wyre Piddle Churchyard)
Miss NR Meakins Bequest ( Cropthorne Fabric)
Slaughter Bequest ( Cropthorne Upkeep)
Fladbury Millenium Wood
Choral Fund
Endowment funds
The Eleanor Gange Trust ( Fladbury
Churchyard)
TOTAL FUNDS		 Net
movement
At
At 1.1.25
in funds
31.12.25
£
£
£
4,368
(5,765)
(1,397)
2,000
-
2,000
3,000
-
3,000
18,977
4,688
23,665
28,345
(1,077)
27,268
4,737
(1,344)
3,393
13,826
(413)
13,413
43,231
(745)
42,486
1,984
475
2,459
1,360
-
1,360
1,317
179
1,496
90,098
5,945
96,043
8,620
(4,887)
3,733
2,623
1,249
3,872
23,641
3,273
26,914
312
-
312
27,493
(1,099)
26,394
31,216
(1,248)
29,968
20,556
(822)
19,734
1,000
-
1,000
385
(50)
335
272,399
513
272,912
70,324
(2,811)
67,513
371,068
(3,375)
367,693

continued...

Page 20

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Cropthorne Toilet Fund
Restricted funds
Bell Tower
Wyre Piddle (churchyard)
Wyre Piddle (Fabric)
Charlton (Fabric)
Cropthorne (Churchyard)
Cropthorne (Fabric)
Fladbury (Churchyard)
Moor ( Fabric)
Fladbury (Fabric)
Legacy of EM Jarvis (Wyre Piddle Churchyard)
Miss NR Meakins Bequest ( Cropthorne Fabric)
Slaughter Bequest ( Cropthorne Upkeep)
Choral Fund
Endowment funds
The Eleanor Gange Trust ( Fladbury
Churchyard)
TOTAL FUNDS		 Incoming
Resources
resources
expended
£
£
82,546
(88,311)
4,688
-
87,234
(88,311)
120
(1,464)
2,377
(2,295)
1,146
(529)
1,388
(913)
785
(606)
13,882
(4,586)
5,689
(10,576)
1,730
(481)
7,842
(4,569)
-
-
-
-
-
-
-
(50)
34,959
(26,069)
-
-
122,193
(114,380)		 Gains and
Movement
losses
in funds
£
£
-
(5,765)
-
4,688
-
(1,077)
-
(1,344)
(495)
(413)
(1,362)
(745)
-
475
-
179
(3,351)
5,945
-
(4,887)
-
1,249
-
3,273
(1,099)
(1,099)
(1,248)
(1,248)
(822)
(822)
-
(50)
(8,377)
513
(2,811)
(2,811)
(11,188)
(3,375)

continued...

Page 21

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Cropthorne Walkabout Float
Fladbury Walkabout Float
Cropthorne Toilet Fund
Restricted funds
Bell Tower
Wyre Piddle (churchyard)
Wyre Piddle (Fabric)
Charlton (Fabric)
Cookson Bequest (School Treats)
Cropthorne (Churchyard)
Cropthorne (Fabric)
Fladbury (Churchyard)
Moor ( Fabric)
Fladbury (Fabric)
Agency Collection
Organ Fund
Legacy of EM Jarvis (Wyre Piddle Churchyard)
Miss NR Meakins Bequest ( Cropthorne Fabric)
Slaughter Bequest ( Cropthorne Upkeep)
Fladbury Millenium Wood
Choral Fund
Endowment funds
The Eleanor Gange Trust ( Fladbury
Churchyard)
TOTAL FUNDS		 Net
movement
At 1.1.24
in funds
£
£
1,527
3,865
2,000
-
3,000
-
16,011
2,966
22,538
6,831
2,774
1,193
14,170
(344)
41,808
1,423
1,483
501
1,360
-
140
1,177
89,594
1,274
146
8,474
1,531
1,092
29,015
(5,374)
(1,024)
-
-
312
26,878
615
30,517
699
20,096
460
-
1,000
-
385
258,488
12,887
68,750
1,574
349,776
21,292		 Transfers
between
At
funds
31.12.24
£
£
(1,024)
4,368
-
2,000
-
3,000
-
18,977
(1,024)
28,345
770
4,737
-
13,826
-
43,231
-
1,984
-
1,360
-
1,317
(770)
90,098
-
8,620
-
2,623
-
23,641
1,024
-
-
312
-
27,493
-
31,216
-
20,556
-
1,000
-
385
1,024
272,399
-
70,324
-
371,068		 Transfers
between
At
funds
31.12.24
£
£
(1,024)
4,368
-
2,000
-
3,000
-
18,977
(1,024)
28,345
770
4,737
-
13,826
-
43,231
-
1,984
-
1,360
-
1,317
(770)
90,098
-
8,620
-
2,623
-
23,641
1,024
-
-
312
-
27,493
-
31,216
-
20,556
-
1,000
-
385
1,024
272,399
-
70,324
-
371,068
28,345
4,737
13,826
43,231
1,984
1,360
1,317
90,098
8,620
2,623
23,641
-
312
27,493
31,216
20,556
1,000
385
272,399
70,324
371,068

continued...

Page 22

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Cropthorne Toilet Fund
Restricted funds
Bell Tower
Wyre Piddle (churchyard)
Wyre Piddle (Fabric)
Charlton (Fabric)
Cropthorne (Churchyard)
Cropthorne (Fabric)
Fladbury (Churchyard)
Moor ( Fabric)
Fladbury (Fabric)
Organ Fund
Legacy of EM Jarvis (Wyre Piddle Churchyard)
Miss NR Meakins Bequest ( Cropthorne Fabric)
Slaughter Bequest ( Cropthorne Upkeep)
Fladbury Millenium Wood
Choral Fund
Endowment funds
The Eleanor Gange Trust ( Fladbury
Churchyard)
TOTAL FUNDS		 Incoming
Resources
resources
expended
£
£
90,410
(86,545)
2,966
-
93,376
(86,545)
1,193
-
1,609
(2,230)
1,227
(566)
1,613
(1,112)
1,483
(306)
8,319
(8,921)
10,694
(2,220)
1,537
(445)
3,482
(8,856)
312
-
-
-
1
-
-
-
1,000
-
518
(133)
32,988
(24,789)
-
-
126,364
(111,334)		 Gains and
Movement
losses
in funds
£
£
-
3,865
-
2,966
-
6,831
-
1,193
277
(344)
762
1,423
-
501
-
1,177
1,876
1,274
-
8,474
-
1,092
-
(5,374)
-
312
615
615
698
699
460
460
-
1,000
-
385
4,688
12,887
1,574
1,574
6,262
21,292

continued...

Page 23

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2025

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.

Page 24

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2025

31.12.25 31.12.24
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
£ £ £ £ £
INCOME AND ENDOWMENTS
Donations and legacies
Gift aid - bank 8,878 3,656 - 12,534 14,041
Gift aid - envelopes 1,035 802 - 1,837 2,290
Other planned giving 38,877 - - 38,877 39,501
Loose plate collections 4,328 675 - 5,003 3,482
Recurring Grants 3,116 1,984 - 5,100 1,417
Giving through church boxes 548 - - 548 703
One-off gift aid donations 1,796 - - 1,796 1,182
One-off gift aid weddings and
funerals 445 - - 445 730
One-off non Gift Aid donations 2,094 1,063 - 3,157 16,280
Tax recoverable on gift aid 5,856 - - 5,856 6,874
Other funds generated 1,230 - - 1,230 17
Rummage sales 136 149 - 285 1,013
Donations appeals etc 500 - - 500 30
68,839 8,329 - 77,168 87,560
Other trading activities
Fundraising activities/social 5,024 1,197 - 6,221 4,968
Income from walkabouts 2,000 17,657 - 19,657 11,771
7,024 18,854 - 25,878 16,739
Investment income
Rents received 58 - - 58 58
Dividends received - 7,776 - 7,776 7,593
Bank & building society interest 3,097 - - 3,097 2,984
3,155 7,776 - 10,931 10,635
Charitable activities
Statutory fees for weddings and
funerals 7,421 - - 7,421 10,793
Carried forward 7,421 - - 7,421 10,793

This page does not form part of the statutory financial statements

Page 25

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2025

31.12.25 31.12.24
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
£ £ £ £ £
Charitable activities
Brought forward 7,421 - - 7,421 10,793
Extra fees for weddings and funerals - - - - 430
7,421 - - 7,421 11,223
Other income
Misc - holding account 795 - - 795 207
Total incoming resources 87,234 34,959 - 122,193 126,364
EXPENDITURE
Other trading activities
Fees paid to fundraisers 493 - - 493 530
Costs of fetes & other events 30 - - 30 357
Sundry expenses 651 - - 651 753
1,174 - - 1,174 1,640
Charitable activities
Wages 3,812 - - 3,812 3,123
Church office -rent - - - - 1,080
Insurance 14,008 - - 14,008 11,254
Church running - electric 4,450 - - 4,450 4,889
Church office telephone 189 - - 189 30
Church office stationery - - - - 29
Church office - website 180 - - 180 180
Organ/piano tuning 209 - - 209 196
Organist 503 - - 503 430
Deanery expenses (to be reimbursed
by diocese) 1,681 - - 1,681 1,198
Working expenses of incumbent 749 - - 749 265
Subscriptions 137 - - 137 -
Licence Fees/Copyright 705 - - 705 820
Church minor repairs - - - - 16,099
Carried forward 26,623 - - 26,623 39,593

This page does not form part of the statutory financial statements

Page 26

THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF FLADBURY, HILL & MOOR, WYRE PIDDLE CROPTHORNE AND CHARLTON

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 DECEMBER 2025

31.12.25 31.12.24
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
£ £ £ £ £
Charitable activities
Brought forward 26,623 - - 26,623 39,593
Upkeep of services 1,621 68 - 1,689 1,229
Upkeep of churchyard - 12,779 - 12,779 5,754
Visiting speakers/locums 657 - - 657 390
Fire equipment & prevention - - - - 215
Church major repairs - structure 46 11,687 - 11,733 5,040
Giving - home secular of charities 4,183 - - 4,183 1,622
Ministry parish share etc. 51,996 - - 51,996 51,996
Church office - rates - - - - 23
Church running - oil - - - - 512
Bell ringers 511 139 - 650 1,680
Priest payment during interregnum - - - - 140
85,637 24,673 - 110,310 108,194
Support costs
Governance costs
Independent examiners fee 1,500 - - 1,500 1,500
Quinquennial inspection - 1,396 - 1,396 -
1,500 1,396 - 2,896 1,500
Total resources expended 88,311 26,069 - 114,380 111,334
Net income (1,077) 8,890 - 7,813 15,030

This page does not form part of the statutory financial statements

Page 27