**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