HEADLEY ALL SAINTS
ANNUAL PARISH CHURCH MEETING
12TH APRIL 2026
THE CHURCH CENTRE
11.30 AM
TREASURER'S REPORT
AND
FINANCIAL sfATEMENTS
YEAR ENDED 31ST DECEMBER 2025

HEADLEY ALL SAIKTS PAROCHIAL CHURCH COUNaL
Registered Charity Number. 1127424
FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
FINANaAL REVIEW
l am pleased to be able to report a surplus for the yearof £4,968 which is an improvement on the
previous yearfs surplus of £2.622.
The glvlng from parishloners was very similarto the previou5 year. 74% of tollectlons are by regular
standing order and this source of Income is much appreciated. We We￿ also the beneficiary of a
£5.IXXI legacy from the late Shirley Kilkenny. We have used this legacy to provide for cushions in the
pews together with aSsiStsn￿ from FOASH. l am sure Shirley would approve of this expenditure in
her memory which will appear in next yearfs accounts.
The lental Income from Church House, whlch was let throughout the year, kept pace with inflation
nd produced net Sncome of £14,443. The income from investments exceeded the Fate of inflation
producing £7,111.
Other revenue st￿aM$ from the magazine. church centre lettin8s and parochTral fees We￿ similar to
last year at £31,349.
Various fund raising events We￿ organised by the social committee which produced a net Income
after costs of £2,044. In addition, £1,088 from collectlons and events was paid to varlous charlties.
Turnlng to expendlture, the sin8le bi88est cost is the parish share payable to the DI0￿Se whlch
Increased by 43% to £95.047. This Cost represents 62% of our total expenditure whlch has been paid
In full.
The contracts for gas and electricity were renewed in the year and anticipate ￿duced energy
costs In 2026. We re￿iVed a refund of 8as of £5.270 in the year due to the revision of estimated
accounts whlch resulted in a net credit for the church wnning expenses.
2025 was the year when we had our quinquennial report which cost £3,163 but no 5i8nificant faults
were found in the fabric of the buildings.
There was an overall increase In the walue of the investsnents which a￿ held with two manager5.
The performance of one fund was exollent but the perfornian￿ of the other was disappointin8 and
so we are looking at re-investing that fund elsew￿￿.
The freehold property has been revalued upwards by £70.(KM) to £450.IMXJ.
The budget for 2026 approved by the PCC is a deficit of £14.S(M). Thts includes the DI0￿San Parish
Share requested for 2026 of £99370, an increase of £4.323 {4.5%) from last year.
We are grateful to all those who donate so generousty with their financial support to All
Saints Headley.
Bob Wilson Hon Treasurer
31" March 2026

HEADLEY AIL SAip¥fs PAROCHIAL CHURCH COUNaL
Inde
ndent examinerfs r
to the PCC
This report on the financial statements of the PCC for the year ended 31 December 2025. which are
set out on the following pages. is in respect of an examination carried out in accordance with the
Church Accounting Re8ulations 2CK)6 ('the Regulationg) and &154 of the Charities Act 2011 {'the
Acv).
Respectlve responsibilities of the PCC and the examiner
As members of the PCC you are responsible for the preparation of the financial statements; you
considerthat the audit requirement of the Regulations and s.144 of the Act doe5 not apply. It is my
responsibiltty to issue this report on those financial statements in accordance with the terms of the
Regulations.
Basls of thls report
My examination was carried out in accordance with the General Directions given by the Charity
Commi55ion. That examination includes a review of the accounting records kept by the PCC and a
comparison of the accounts with those records. It also includes considering any unusual items or
disclosures in the financial Statements and seeking explanations frorn you as trustees concernlng
any Such matter5. The procedures undertaken do not provide all the evidence that would be
required in an audit, and consequently I do not express an audit opinion on the v￿W given by the
accounts.
Independent examlnerfs statement
In connection with my examination, no matter has come to my attention:
{11 which glves me reasonable cause to believe that in any material respect the requirements
to keep accounting records In accordano with Part 8. Chapter I, section 130 of the Act," and
to prepare financial statements, which accord with the accounting records and comply with
the requirements of the Act and the Regulations have not been meL' or
12) to which, in my opinion, attention should be drawn in order to enable a proper understanding
of the accou
to be reached.
Mr AJ Williams FCA
31st March 2026
Little Benifold
Headley Hill Road
Headley, Bordon,
Hants,
GU35 8DU

HEADLEY ALLSAIKfs PAROCHIAL CHURCH COUNaL
srATEMEMf OF HNANCIAL AcfivtnES
For the year e￿Ie￿ 31 Decenknr 2025
Unrestrlrted Restricted Endowment TOTAL
Funds
Funds
Funds
FUNDS
2024
Note
INCOME AND ENDOWMEPtrs
Voluntary income
Activities for generating funds
Income from Investments
Church activitie5
TOTAL INCOME AND ENDOWMENTS
98.847
98W7
3fv94
25207
31.349
158.897
92,128
4,168
24,205
31.462
2b
3,494
22,236
31.349
155,926
2c
2.971
2d
2,971
151,963
EXPENDITURE
Church actlwtles
147,198
5.082
152,280
1,649
148.847 144,194
5,147
149.341
Expenditure on ralslng funds
TOTAL EXPENDrruRE
3b
1,649
153,929
Net Income
1.322
4,968
2,622
Other recognised gains
Galns on investment assets:
Sb
3,671
70.1)X)
7,612
{1,867)
9A16
70.000
3.390
Revaluation of property
Sa
NEf MOVEMENT IN FUNDS
77.317
8.934
(IA67)
84.384
6,012
Reconciliation of Funds .
At I JANUARY 2025
446,697
47.115
46.685 540A97 534,485
Balan￿S carried forward
At 31 DECEMBER 2025
524,014
56.049
44￿18 624WI
540,497
The notes on pages S to 9 form part of these accounts

HEADLEY ALL SAINTS PAROCHIAL CIIURCH COUNaL
LANCE SHEET AT 31 DECEMBER 21Y2S
Note
2025
2024
FIXED ASSETS
Tangible
Investments
5a
5b
450.lx
158.306
380,0(XI
143,937
523.937
CURRENT ASSETS
Debtors
Short term deposits
Cash at bank and in hand
7.176
5,431
22,505
8.278
4,392
14.447
35,112
27,117
CREDITORS
Amounts falllng due In one year
(18,S37)
(10,557)
NET CURRENT ASSErs
16,575
16,560
TOTAL NET ASSETS
624,881
540.497
PARISH FUNDS
Unrestricted:
Restricted:
Endowrnent:
524,014
56,049
44.818
446,697
47.115
46.685
624,881
540.497
Approved by the Parochial Churth Council on the 3tst March 2026 and signed on its behalf by:
¥J)LO
Rev Yann Dubreuil (Chairman)
Mr Frazer White (Secretary)
The notes on pa8es 5 to 9 form part of these accounts.

L(H
I ACCOUNTING POiIOES
The PCC Ls a publtc be￿ffttfttity wlthln the meaningof FR5102. Thefinancial thtements habE been uThlerthe
char￿eS Att 2011 and in accordan￿ with the Churth A(coUmi￿ Re8ulJtions 2L￿gO%￿MIr¥the indNidual ac(Dunts of
PCCS. and with the Regulations'"trueond falrt4lew" prvdi5Ths FK5 102 asthe applKableattyinting5tsndards
and the StatsrY*rt of Recommermjed Practxe. A¢(xyJnting and Rewrtiry ￿ Chaffties IsrMtPlFRS 102leffectl¥e
from l January 20191.
The fina￿la1 ttatements have been prepared underthe hsstorKal cost u)rhEnt•Jn except forthevaluatwjn of
Investment a%sets and freehokl property, whKh a￿ shown at ma￿value. The finandal indude all
transactlons, assetsand 1iabiltt1￿ forwhkh the PCC Is ￿￿nSIble in law. T￿￿0 not indude the attounts of
church groupsthat owe thelr main afflliationto another l￿&¥. Th)rtkne Inftmalgatherlws of churth members.
Funds
Sndowrnentlunds
a￿ fvnds, the capltal of whkh maintsined..onFy IrKomEarf51n¥from
the endowmeTht may be used ertheras res¢rkted oruTrrestrk￿ fvnth dependknw uwnthe pufpjse for whlch
the endowment was establtshed.
Restrtrtedlunds
rep￿5efjt lal irKomefrom trusts or endo*ments which may be expended onty on tkne
re5tr1¢ted obj'ects Prrylded in the tenns of the tyust or tequest. and Ibl dor*tions orgfants receNedfora
specrftc object or Invited by the PCC fora speclf* obiecL The fvnds may onty be exr*nded speof
obJe¢t forwhKh they were gl¥en. Any balance rem•nw¥ urtspent attheend of each year mustbe (arrted
fonATard asa baFance on thatfund.
Unrertdttedjunds a￿ ￿e￿rnI funds whkhw be used tor PCC purpo
In¢[￿*¥Ad Endowments
Planned gIvI￿ collections donakn a￿ recfj¢nked when recelstd. Tax refunds a￿ reC(￿lSed when the
Incoming resoLtrce towhkh they relate Is receNed. Grnnts and le8aw¥re accounted forwhen the PCC is
legal￿ entltled to the anxjunts due. Diwder¥Js are at￿nted for when reCe￿¥ble. All other
Income Ls recoenSzed when it Is r￿l￿Bble. All irKome and end0￿ftts are accounted forgross.
Amounts re¢eived spedfkaltyfor mLssKJn are dealtwrth as restri£ted funds.
Expendliure
Grants and donathjns ¥e accourted forwhEn pald ow. orwhenaw3rde4 rfthat èward creates a blndlng or
constructive obll8atlon on the PCC
All otherexpendlture Is general￿1 retLynlzed It ts Irtufred and l$acu￿rted for8ros5.
Fkned assets
Consecrated and bene￿ property is I￿t I￿￿ded inthe accwnts In &1012lofthe
Charitie5 Art 2011.
Movable churth fvrnlshlngs held bythe rectoravrfl thurchwardens on spetialtnjst forthe PCC and T•JhKth
require a f8¢Uttyfor dlsposal are Inal*nab￿ property. listed in the thurth's inventory, which can ￿ Inspeaed
latany ￿aSOnable timel. For ?￿hing acqvired prity to 2(Wthere Is 1rtsuf￿rrt C05t inforrnatK>n avallable
and therefore such assets are not valued in the fina￿la1 Statemen￿ ￿bSeqUentIY no indNldual Item has Cost
more than £2.CtQ so am such expendi￿re has been ￿l￿eTr dfwhen Ir￿rred.
The church trKAJse has ￿eTh valueil bythe Pccas & D￿rnb￿ 2025. No depreciatlon is proythd on trAtildings a5 the
estimated ie5idual value of the property ￿ not ￿than 5t5(arryI￿ value remoinln8 useful Ilfe of thi5 a55et
rr￿nt￿ exceeds SO years. so thatally depreclat40n thrges be immaterial.
Equipment used wtthin the premises is depre(76ted on a strath4ine lJosi% L￿erf￿rvear& lThJWual
items ofequipment with a purchase priceof£2,OXlorle5sare written off whenthe asset ts acqui￿.
Investments a￿ valt*d 8tmarket value at31 December 2025.

HEADLEY ALL SAlfltS PAROCHIAL CHUR(JI COUNCIL
Notes to the finanaal statements
For the year ended 31 December 2025
2 INCOME AND ENDOWMENTS
UnrestrKted Restricted
TOTAL FUNDS
Funds
Funds
2025
2024
Voluntary income
Planned giving:
Gift Aid donations & collections
Tax recoverable
Other
Collections (open plate}
Tax recoverable on collections
Donations
Le8acies
63,836
15,959
3,280
8,198
1,749
825
63.836
15,959
64,057
16,014
2,097
8,031
1,607
322
8,198
1,749
825
98.847
98￿?
92,128
2b Other trading activities
Fund raising (coffee)
Flower fund
Fund raising events
567
452
2,475
3,494
567
452
2,475
3,494
362
408
3,398
4,168
2c
Income from Investments
Dividends and interest
Church house rent
4,140
18,096
22,236
2,971
7,111
18,096
25,207
6,672
17,533
24,205
2,971
2d Incorne from church artivities
Magazine:
Subscriptions
Advertising
Lettings
5,837
5,420
11,796
8,014
282
31,349
5.837
5,420
11,796
8,014
282
31,349
5,732
5,312
11,920
8,427
71
31,462
Church Centre:
Parochial fees
Sundry
Total Income and Endowments
155 926
2 971 158 897
151963
Total Income and Endowments
2024
149 239
2 724 151963 149 748

HEADLEY ALL SAlPitS PAROCHIAL CHUR(11 COUNOL
Forthe year ended 31 December 20Z5
EXPENDITURE
Unrestricted Restrirted
TOTAL FUNDS
Fund5
Funds
2024
3a
Church artlvities
Missiona
and Charitable
ivin
Church relief & developrnent agencies
Home charities
490
490
Minist
Diocesan Parlsh Share
Other ministry costs
95.047
1,385
96.432
95,fy17
1,385
96,432
90,735
1.139
91.874
Church
Running expenses
Maintenance
Upkeep of servi￿$
Flowers
Sunday club & youth
(1.322)
3,056
(1322)
3.056
6,405
3,167
922
iii
2.577
13,182
1.649
1.649
1.649
4ffi15
Salaries
Or8anlsts
Secretsry & Verger
2,825
14,332
17.157
2,825
13.584
16.409
I4￿32
17.157
Church mana
ement and administratlon
Postage. ststionery & other expenses
4,397
4.397
2,876
ther costs
Magazine produrtion
Church Centre
Churchyard
Miscellaneous
Major works
7,720
10,702
825
7.600
8.178
428
10.702
825
1.725
4.186
25,158
L725
4.186
25.158
664
2,493
19,363
Total Churth & other activil*s
147.198
1.649
144.194
3b
Expenditure on raislng funds
Church house expenses
Coffee morning costs
Costs of fund raising events
3.653
998
431
5,082
3.653
3,987
604
556
5,147
431
5,082
Total Expenditure
152.280
1,649
149,341
Total Expenditure
2024
146.764
2.577
149341

EXPENDtnJRE
TOTAL FUNDS
Funds
Funds
2024
STAFF cosrs linLknled kn note 3a )
Wages and salaries
16.743
16.743
16.013
Pensions
414
414
396
17,157
17.157
16,409
4b PAYMENTSTO PCC MEMBER5
None of the expenses paid to the inojmbent related to hlsswwces as chalrman ofthe PCC.
No payments or expen*s were pald to any member. persons (losely connected to them or related parties.
FIXED ASSErs
Freehold Equlpment
land and
bulldings
Totsi
5a
TaNdlble
(all unrestrktedl
AcfuALIDEEMED cosr
At l January 2025
14,552
394,552
fteRluatity)
70.(￿)
At 311)etember 2025
14,552
464,552
DEPREaATlOt4
At l January 2025
14552
14,552
tharge forthe year
At 31 December 2025
14552
14.552
NEf 800K VAWE
At 31 December 2025
NET BOOK VAWE
At 31 DÈtember 2024
380.(KMJ
The Church Centre Is Insured ft>r £541,044 bUtsIn￿ rt Ison land vested in the Diocesan authority
on behalfofthe PCQ it can be gNen no meanir*ful Value IPCC minutes of 27liV951.

Notes to the finaNial slatements
For the year ended 31 Detember 2025
5b
INVESTMENTS
Market Wdlue tst January 2025
Clisposal at (arrying value
Purthases at cost
Revalua¥on Bain
Market value 31st December 2025
The market value at 31st Decembef 2025 reprwts investments for
Unrestritted funds
Restricte(I funds
Endowment funds
143,937
4.953
9.416
61,752
51.736
44.818
Hol(Jings at 31 December 2025
CBF Churth of England Investment Fund
M&G Charlfund
73,599
84.707
2025
2024
DEBTOILS {UNRESTRICTED FUNDS)
Tax recoverable
Debtors and prepwiments
Other debtors
4￿70
4.805
3.069
7,176
278
LIABILMES
Amounts falling due in one year (unrestricted funds)
Accruals for utility ar￿ other costs
Other creditors
18,387
150
18.537
9,957
600
10,557
FUNDS
Unrestrlcted Fund: for general purposes
Restrlcted: The E Watkins fund for Youth & Children's educatlon
Endowment: The Winchester fund income Is applied to the rna1ntenan￿ of the WInCt￿ter
Braves. From the year 2068 the ¢apitsl becomes unrestrKted.
Fund movements
Unrestricted
E Watklns
Winchester
Total
Balances at tstjanuary 2025
Income and endowments
Expenditure
Investment Balns
Rèvaluation of property
Balances at 31st Qewnber 2025
446.697
15S.926
(152,2801
3,671
70.(￿)
524,014
47.IlS
1971
IL6491
7.612
46.685
540.497
158,897
1153.9291
9,416
70,000
624WI
11.8671
56.IM9
44,818
ANALYSIS OF NEf ASSE(S
by fvnd
Unrestrfcted Restritted
funds
funds
Endowment
funds
TOTAL
2025
Tangible fixed assets
Investment ftxed assets
Current assets
Liabilttie5=
Amounts falling due in oneyear
450.LK
61.752
450.000
158.306
35.112
51.736
4.313
44,818
{18.5371
S24￿14
118,5371
624ml
56.iH9
44.818