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2025-12-31-accounts

THE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST PAUL'S NORTHUMBERLAND HEATH

FOR THE YEAR ENDED 31ST DECEMBER 2025

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a registered charity with the Charity Commission (1127583).

Incumbent: The Revd. Clive Beazley-Long

Bankers: National Westminster Bank Plc

Independent Examiners: Independent Examiners Limited, The Grain Store, Hills Barns Appledram Lane South, Chichester, PO20 7EG

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

CONTENTS

Pages 3 to 5 Trustees Annual Report
Page 6 Statement of Financial Activities
Page 7 Balance Sheet
Pages 8 to 18 Notes to the Financial Statements
Page 19 Independent Examiners Report

2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

TRUSTEES ANNUAL REPORT

Administrative information

St. Paul's Church is situated in Mill Road, Northumberland Heath, Kent DA8 1HN, where all correspondence should be addressed. It is part of the Diocese of Rochester within the Church of England.

The Parochial Church Council (PCC) has been accepted as a charity with the Central Register of Charities Registered No: 1127583

PCC members are either ex officio or normally elected for a three year term, staggered so that a third come up for re-election at the Annual Parochial Church Meeting (APCM), in accordance with the Church Representation Rules.

All members of the congregation are invited to join the Electoral Roll and to stand for election to the PCC

PCC members during the financial year and until the date this report was approved are:

Incumbent: The Rev'd Clive Beazley-Long Chairman Also to Standing Committee

Ex-Officio Members Church Wardens: Vacancies Reader: Lauraine Wells Standing Committee member Erith Deanery Synod: Peter Green until April 2025 Brenda Reid until April 2025 Elected Members Robert Lindridge Standing Committee member Peter Green from April 2025 Brenda Reid from April 2025 Charles Brooke from April 2025 Christine Rogers Elaine Fermer until April 2025 Alan Brockwell until April 2025 Felicia Ayeyemi Emmanuel Ayeyemi Gavin Gill

PCC Minutes Secretary Christine Minns (who is not a PCC member)

Objectives and Activities

St. Paul's PCC has the responsibility of co-operating with the incumbent, the Revd Clive Beazley-Long, in promoting in the ecclesiastical parish the whole mission of the Church: pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church quinquennial inspected in 2024 and linked church hall at St Paul's, Mill Road, Northumberland Heath.

When planning our activities for the advancement of religion, in particular, we try to enable ordinary people to live out their faith as part of our parish community through:

Worship and prayer; learning about the gospel; developing their knowledge and trust in Jesus Provision of pastoral care for people living in the parish

Missionary and outreach work

We believe these activities are consistent with the Charity Commission guidance on public benefit.

To facilitate this work, it is important that we maintain the fabric of the church and the attached hall.

3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

TRUSTEES ANNUAL REPORT

Review of the year

This year cash collections and planned giving were less than the previous year.

This year, we used money from our Mission Fund to continue to support Sue Bray, Beryl Baker, Tear Fund and CRIBS.

When considering the budget for 2026 the PCC decided that we could not afford to meet the diocese's indicative offer and that our Parish Pledge would be £10,920 in 2026. This means that we are still not covering the cost of our incumbent's wages.

Financial Review

Our total income of £255,022 included Preschool income of £178,158, with total expenditure £223,223 included Preschool expenditure (incl. rent paid to the PCC) of £130,587. The church expenditure exceeded income by £15,772 (and the incumbent's wages were not covered by our payments to diocese) and Preschool had gained £47,571. We are particularly grateful to those who do give regularly, in a committed way, through the Gift Aid scheme, but we do need to continue to increase our regular income.

Preschool has its own treasurer and during the year is self accounting, with only at year end their summary of expenditure shown within the PCC accounts. The church has no direct access to preschool funds. Preschool pays rent to the church.

The total income from named church members (including Standing Orders) was £40,125. Of this, £10,605 was given by people who were PCC members and their spouses during 2025, so 26% of giving by named church attendees (and 23% of total giving) came from PCC members (who are trustees of the church) or their spouses.

Related Party Transactions

One member of the PCC has been paid travel expenses; the total so paid was £1,048.

Reserves policy

The PCC's adopted policy is to have reserves sufficient for six months' payments of unrestricted funds, for ordinary church expenditure (excluding the Preschool). This target was missed, the reserves standing at £25,151 (or £29,215 if designated but still unrestricted funds are included) , against the PCC policy of £66,456. Fund balances are invested with the Rochester Diocese Board of Finance and the National Savings Bank.

A PCC meeting on 27th April 2026 considered the church's ability to continue as a going concern. The view of the majority of the PCC was that this is not an issue, as the national Church of England would step in if the local church's finances were insufficient.

4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

TRUSTEES ANNUAL REPORT

Trustees Responsibilities

The trustees (Members of the PCC) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of Church Accounting Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Note that there may be minor discrepancies in the totals throughout the following pages if the pence are not being shown.

5

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH

OF ST PAUL'S NORTHUMBERLAND HEATH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025

Notes
Income and endowments from:
Donations and Legacies
2a
Charitable Activities
2b
Other Trading Income
2c
Investment Income
2d
TOTAL
Expenditure on:
Charitable Activities
3a
TOTAL
NET INCOME/(EXPENDITURE)
BEFORE INVESTMENTS
GAINS/(LOSSES)
Gains/(losses) on
5b
investments
NET INCOME/(EXPENDITURE)
Transfer between Funds
9,10
Net movement in funds
Reconciliation of funds:
Total Funds Brought Forward
18
Total Funds Carried Forward		 Restated
Unrestricted
Designated
Endowment
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
£
£
54,988
6,186
-
173,935
235,109
194,071
14,730
-
-
3,601
18,331
23,168
-
-
-
-
-
5,070
-
960
-
-
622
1,582
2,450
70,678
6,186
-
178,158
255,022
224,759
101,168
5,422
-
116,633
223,223
219,399
101,168
5,422
-
116,633
223,223
219,399
(30,490)
764
-
61,525
31,799
5,360
-
-
-
-
-
-
(30,490)
764
-
61,525
31,799
5,360
21,196
(1,800)
-
(19,396)
-
-
(9,294)
(1,036)
-
42,129
31,799
5,360
39,205
5,340
-
93,106
137,651
132,291
29,911
4,304
-
135,235
169,450
137,651

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 8 to 18 form part of these financial statements.

6

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

BALANCE SHEET AS AT 31ST DECEMBER 2025

Notes
Fixed Assets
Tangible assets
5(a)
Investment assets
5(b)
Current Assets
Debtors
6
Cash at bank
7
Total Current Assets
Creditors:amounts
8
falling due within one year
NET CURRENT ASSETS
TOTAL ASSETSless current liabilities
NET ASSETS
Funds of the Charity
General Unrestricted Funds
Designated Funds
9
Restricted Funds
10
Endowment Funds
11
Total Funds		 Restated
Unrestricted
Designated
Endowment
Restricted
31-Dec-25
31-Dec-24
Funds
Funds
Funds
Funds
Total
Total
£
£
£
£
£
£
-
-
-
-
-
-
5,000
-
-
-
5,000
5,000
-
200
-
-
200
2,000
26,351
4,104
-
177,989
208,444
162,473
26,351
4,304
-
177,989
208,644
164,473
1,440
-
-
42,754
44,194
31,822
24,911
4,304
-
135,235
164,450
132,651
29,911
4,304
-
135,235
169,450
137,651
29,911
4,304
-
135,235
169,450
137,651
29,911
-
-
-
29,911
39,205
-
4,304
-
-
4,304
5,340
-
-
-
135,235
135,235
93,106
-
-
-
-
-
-
29,911
4,304
-
135,235
169,450
137,651

Signed on behalf of the Trustees and PCC Members by:

7

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

1. ACCOUNTING POLICIES

Basis of preparation:

The accounts are prepared under the historical cost convention, in accordance with the Church Accounting Regulations 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with FRS 102 (effective 1 January 2019) - (Charities SORP (FRS 102)) and the Charities Act 2011, with the exception of investment assets which are shown at market value.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of Church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

The charity meets the definition of a public benefit entity.

There are no material uncertainties about the charity's ability to continue in operation.

No changes to accounting estimates have occurred in the reporting period

No material prior year errors have been identified in the reporting period.

Funds

Endowment funds are funds, the capital of which must be retained either permanently or at the PCC's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.

Restricted Funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor, and (b) revenue donations or grants for a specific PCC activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.

Unrestricted Funds are income funds which are to be spent on the PCC's general purposes.

Designated Funds are general funds set aside by the PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Funds designated as invested are fixed assets for the PCC's own use are abated in line with those assets' annual depreciation charges

Income recognition

Income is included in the Statement of Financial Activities (SOFA) when:

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate are received. Legacies are accounted for when the PCC is legally entitled to the amounts due and the amounts can be estimated with sufficient accuracy. Grants are recognised on receipt, any unspent income received for a specific purpose is shown within the relevant fund on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Dividends and bank interest are accounted for when receivable. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

8

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH

OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

Government grants

The charity has received government grants during the reporting period.

Donated Services and Facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. During 2025 it has not been possible to assign a value to donated food, as it has been impractical to accurately measure the donated goods prior to distribution to beneficiaries.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the Trustees Annual Report. Volunteers are used in all aspects of the activities of the church, including serving, readings, prayers, offertory and collections, preparing and serving food and drink at church events, helping with providing hospitality to guests, assisting in the office and providing other supporting roles, including bookkeeping, accounting and reporting.

Investment gains and losses

All gains and losses are recognised in the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the PCC to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. The diocesan quota or parish share is accounted for when due. Although there is no legal obligation to pay outstanding Common Fund, it is the policy of the PCC to provide for unpaid amounts in these accounts. There were no such provisions at 31st December 2025 or 2024. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Costs of church activities include grants made, governance costs and support costs.

Pensions

During 2025, up to seven employees of the PCC were enrolled in a defined contribution workplace pension scheme. Employer’s pension contributions were £1,650 in 2025.

Tax Status

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Liabilities and provisions

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

9

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011.

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church's inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £1,000 so all such expenditure has been written off when incurred.

Equipment used within the church premises is depreciated on a straight-line basis over four years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

The Church, Hall, Vicarage and Curate's house are owned by the Diocese and are not recognised as a PCC asset.

Investment assets

Investments are initially recognised at their transaction value and subsequently measured at fair value at the balance sheet date using market prices. The Statement of Financial Activities includes net gains and losses arising on revaluations and disposals throughout the year. The PCC does not acquire put options, derivatives or other complex financial instruments. The main form of financial risk faced by the PCC is that of volatility in markets due to economic conditions, the attitude of investors to investment risk, and changes in sentiment.

10

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

2. INCOME FROM:
Notes
a) Donations and Legacies
Donations
Grants
Legacies
Missionary Giving/Food bank
Planned Giving
Sunday Collections
Tax Recovered
b) Charitable Activities
Event Income (incl Christmas Craft Market)
Hall Rents
Insurance Claim
Preschool Income from Parents
Refunds
Spring Harvest
Sundry Income
Weddings and Funerals
c) Other Trading Activities
Fundraising
d) Investments
Dividends and Bank Interest		 Restated
Unrestricted
Designated
Endowment
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
£
£
332
-
-
-
332
1,694
-
-
-
173,935
173,935
130,740
4,548
-
-
-
4,548
-
70
240
-
-
310
2,208
34,179
5,946
-
-
40,125
43,407
5,432
-
-
-
5,432
5,991
10,427
-
-
-
10,427
10,031
54,988
6,186
-
173,935
235,109
194,071
286
-
-
-
286
-
8,829
-
-
-
8,829
8,330
2,800
-
-
-
2,800
-
-
-
-
3,601
3,601
5,316
-
-
-
-
-
2,182
-
-
-
-
-
5,211
29
-
-
-
29
160
2,786
-
-
-
2,786
1,969
14,730
-
-
3,601
18,331
23,168
-
-
-
-
-
5,070
-
-
-
-
-
5,070
960
-
-
622
1,582
2,450
960
-
-
622
1,582
2,450

11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

3. EXPENDITURE ON:

Notes
a) Charitable Activities
Ministry Costs
Clergy & Staff Expenses
Missionary Giving/Food bank
Outreach including publicity
Parish Pledge
Security and CCTV
Staff Training including LLM sub
Vicarage Expenses inc Council Tax
Visiting Ministers
Wages and honoraria
Other Direct Costs
Bank Charges
Children's Church
Church and Hall Cleaning
Church and Hall Maintenance
Church Grounds
Church Organ/Music
Church Services
Church Website and Publicity
DBF Fees to diocese
DBS and other fees
Donations to Charities
Donations to Individuals
Erith Deanery Annual Subscription
Event Costs
Funerals/Weddings
Independent Examiners Fees
Insurance
Office Expenses
Printing, Postage and Stationery
Spring Harvest
Sundry and Miscellaneous
Utilities (Gas, Electricity and Metered Water)
Vicar's Discretionary
Preschool Expenses:
Bank Charges and Interest
Bookkeeping and Accountancy
Wages and Salaries
Casual Staff Wages and Honoraria
Toys/Equipment
Subsistence and Staff Welfare
Equipment
DBS checks
Sundry and Miscellaneous
Subscriptions
Telephone
Training		 Restated
Unrestricted
Designated
Endowment
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
£
£
2,902
-
-
-
2,902
1,944
55
5,152
-
554
5,761
7,692
7
-
-
-
7
560
20,400
-
-
-
20,400
26,100
580
-
-
6,609
7,189
558
359
-
-
-
359
351
3,615
-
-
-
3,615
3,795
252
-
-
-
252
360
18,187
-
-
-
18,187
19,692
19
-
-
-
19
-
118
-
-
-
118
31
2,157
-
-
-
2,157
2,480
10,529
-
-
-
10,529
10,658
408
-
-
-
408
20,821
1,897
-
-
-
1,897
1,060
1,447
-
-
-
1,447
1,433
854
-
-
-
854
313
1,052
-
-
-
1,052
983
327
-
-
-
327
296
425
-
-
251
676
-
-
-
-
380
380
-
10
-
-
-
10
30
82
-
-
-
82
-
80
-
-
-
80
280
1,440
-
-
-
1,440
-
5,148
-
-
-
5,148
5,039
2,836
-
-
-
2,836
2,599
-
-
-
487
487
534
-
-
-
4,508
4,508
2,849
-
-
-
-
-
150
25,982
-
-
-
25,982
22,538
-
270
-
-
270
300
-
-
-
93
93
101
-
-
-
897
897
633
-
-
-
92,552
92,552
77,979
-
-
-
1,201
1,201
-
-
-
-
5,954
5,954
3,678
-
-
-
1,117
1,117
753
-
-
-
523
523
-
-
-
-
-
-
76
-
-
-
806
806
1,626
-
-
-
516
516
505
-
-
-
75
75
72
-
-
-
110
110
530
101,168
5,422
-
116,633
223,223
219,399

12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH

OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

4. DETAILS OF CERTAIN TYPES OF EXPENDITURE

4. DETAILS OF CERTAIN TYPES OF EXPENDITURE
2025 2024
£ £
Independent examiner’s fees 1,440 -
Assurance services other than audit or independent examination - -
Tax advisory fees - -
Other fees (payroll and accountancy services) - -

5 (a). TANGIBLE FIXED ASSETS

No fixed assets were purchased during 2025 that exceeded the PCC capitalisation threshold of £1,000.

The annual commitments under non-cancelling operating leases and capital commitments for the next financial year are as follows:

Photocopier leasing costs £158.27 per quarter. Variable quarterly charges apply for printer consumables.

5 (b). INVESTMENT ASSETS

----- Start of picture text -----
Unrestricted TOTALS
(general) 31-Dec-25
fund
£ £
NS&I
Income Bond
Cost 1-Jan-25 5,000 5,000
Additions 166 166
Transfers (166) (166)
- -
Net Gain/(Loss) on Revaluation
Cost 31-Dec-25 5,000 5,000
----- End of picture text -----

The PCC holds an income bond with NS&I for investment purposes rather than to meet short term cash commitments. Interest of £166 was capitalised during 2025 and paid to the PCC.

6. DEBTORS AND PREPAYMENTS

Other Debtors - Loan
7. CASH AT BANK AND IN HAND
Cash at Bank		 Restated
Unrestricted
Designated
Endowment
Restricted
Total
Total
Fund
Fund
Fund
Fund
31-Dec-25
31-Dec-24
£
£
£
£
£
£
-
200
-
-
200
2,000
-
200
-
-
200
2,000
Restated
Unrestricted
Designated
Endowment
Restricted
Total
Total
Fund
Fund
Fund
Fund
31-Dec-25
31-Dec-24
£
£
£
£
£
£
26,351
4,104
-
177,989
208,444
167,473
26,351
4,104
-
177,989
208,444
167,473

13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiners Fees
PAYE/NI/Pension
Deferred Income (note 8a)		 Restated
Unrestricted
Designated
Endowment
Restricted
Total
Total
Fund
Fund
Fund
Fund
31-Dec-25
31-Dec-24
£
£
£
£
£
£
1,440
-
-
-
1,440
-
-
-
-
2,335
2,335
1,053
-
-
-
40,419
40,419
30,769
1,440
-
-
42,754
44,194
31,822
8a. DEFERRED INCOME
Deferred income brought forward 01-Jan-25
Utilised in the year
Receipts in 2025 for 2026
Deferred income as at 31-Dec-25		 £
30,769
(30,769)
40,419
40,419

Some 2025 income has been deferred to 2026 because there are conditions attached to the income, by the donor, which specify the time period over which the expenditure of resources can take place.

9. DESIGNATED FUNDS

Missionary Fund
Foodbank Fund
Loan for Vicar's Car
Vicar's Discretionary Fund
Missionary Fund
Foodbank Fund
Loan for Vicar's Car
Vicar's Discretionary Fund		 Balance
Transfers
Transfers
Loan
Balance
01-Jan-25
In
Income
Expenditure
Out
Repaid
31-Dec-25
£
£
£
£
£
£
£
2,140
-
5,946
(5,152)
-
-
2,934
-
-
240
-
-
-
240
2,000
-
-
-
-
(1,800)
200
1,200
-
-
(270)
-
-
930
5,340
-
6,186
(5,422)
-
(1,800)
4,304
Balance
Transfers
Transfers
Loan
Balance
01-Jan-24
In
Income
Expenditure
Out
Repaid
31-Dec-24
£
£
£
£
£
£
£
8,173
-
-
(6,033)
-
-
2,140
330
-
-
(28)
(302)
-
-
4,400
-
-
-
-
(2,400)
2,000
1,500
-
-
(300)
-
-
1,200
14,403
-
-
(6,361)
(302)
(2,400)
5,340
CURRENT YEAR
PREVIOUS YEAR

14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

9. DESIGNATED FUNDS (continued)

The designated funds are wholly represented by cash reserves of the charity as detailed below:

----- Start of picture text -----
31-Dec-25 31-Dec-24
£ £
Debtors - Loan 200 2,000
Cash at Bank 4,104 3,340
4,304 5,340
----- End of picture text -----

The FoodBank Fund was created in 2012, with £3,000 from St Paul's Church Missionary Fund. Working with other churches in the area, receiving donations of food and money to enable it to operate with a London Borough of Bexley funded agency, until they lost their borough funding. This has now been replaced by working on a monthly basis with Bexley Women's Aid. More recently we are using vouchers signed by the preschool manager and deputy manager, for bags of food then given to preschool mums in need. The Loan for Car Fund – In 2023, the PCC agreed to loan the vicar £4,000 to help him to buy a ULEZ compliant car. The vicar repaid the loan during 2024 and 2025.

The Vicar’s Discretionary Fund – The vicar has a fund to use for discretionary payments to people who need financial help.

10. RESTRICTED FUNDS

Balance
01-Jan-25
£
Missionary Giving
158
Foodbank Fund
595
PreSchool Fund
87,465
Spring Harvest Fund
4,138
CCTV Grant Fund
750
93,106
Balance
01-Jan-24
£
Missionary Giving
137
Foodbank Fund
330
Premises Fund
-
PreSchool Fund
61,955
Spring Harvest Fund
1,776
CCTV Grant Fund
-
64,198
The transfers between funds represent:
Rent paid to PCC by PreSchool
Shortfall in expenditure funded from general funds
DBS Fees reimbursed to PCC by PreSchool
Prior year correction to PreSchool Balance (overstated)		 Transfers
Transfers
Balance
In
Income
Expenditure
Out
31-Dec-25
£
£
£
£
£
-
-
(158)
-
-
-
-
(396)
-
199
-
178,158
(104,962)
(25,625)
135,036
370
-
(4,508)
-
-
5,859
-
(6,609)
-
-
6,229
178,158
(116,633)
(25,625)
135,235
Transfers
Transfers
Balance
In
Income
Expenditure
Out
31-Dec-24
£
£
£
£
£
-
1,358
(1,922)
-
(427)
-
850
-
-
1,180
-
5,140
(5,140)
-
-
-
138,839
(88,702)
(24,627)
87,465
-
5,211
(2,849)
-
4,138
-
750
-
-
750
-
152,148
(98,613)
(24,627)
93,106
2025
2024
£
£
(25,526)
(24,297)
6,229
-
(99)
-
-
(330)
(19,396)
(24,627)
PREVIOUS YEAR - restated
CURRENT YEAR

15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

10. RESTRICTED FUNDS (continued)

The restricted funds represents donations made for specific purposes monitored by the PCC to ensure that only relevant expenditure is charged against the fund.

The Missionary Giving Fund represents money from individual gifts from church members. Most missionary giving is from the designated but unrestricted Missionary Fund.

The FoodBank Fund was created in 2012, with £3,000 from St Paul's Church Missionary Fund. Working with other churches in the area, receiving donations of food and money to enable it to operate with a London Borough of Bexley funded agency, until they lost their borough funding. This has now been replaced by working on a monthly basis with Bexley Women's Aid. More recently we are using vouchers signed by the preschool manager and deputy manager, for bags of food then given to preschool mums in need.

The Preschool Fund – Preschool has a separate bank account to the church. Preschool has its own treasurer and during the year is self accounting, with only at year end their summary of expenditure shown within the PCC accounts.

The Spring Harvest Fund – In 2025, people from St. Paul’s went to Spring Harvest. To spread the cost, they made payments to the church in 2024 that can only be used to pay the fee for Spring Harvest

The CCTV Grant Fund – In 2024, a grant of £750 was made to help to pay for the introduction of CCTV. The work to install CCTV was done in 2025 and the £750 was part of the payment.

The restricted funds are wholly represented by cash reserves and current liabilities of the charity as detailed below:

----- Start of picture text -----
31-Dec-25 31-Dec-24
£ £
Cash at bank and in hand 177,989 124,928
Current liabilities (42,754) (31,822)
135,235 93,106
----- End of picture text -----

11. ENDOWMENT FUNDS

The PCC did not hold any endowment funds during 2025.

12. RECONCILIATION OF FUNDS HELD AND MOVEMENT OF FUNDS

General Funds
Designated Funds
Endowment Funds
Restricted Funds
General Funds
Designated Funds
Endowment Funds
Restricted Funds		 Balance
Balance
01-Jan-25
Income
Gain/Loss
Expenditure
Transfers
31-Dec-25
£
£
£
£
£
£
39,205
70,678
-
(101,168)
21,196
29,911
5,340
6,186
-
(5,422)
(1,800)
4,304
-
-
-
-
-
-
93,106
178,158
-
(116,633)
(19,396)
135,235
137,651
255,022
-
(223,223)
-
169,450
Balance
Balance
01-Dec-24
Income
Gain/Loss
Expenditure
Transfers
31-Dec-24
£
£
£
£
£
£
53,690
72,611
-
(114,425)
27,329
39,205
14,403
-
-
(6,361)
(2,702)
5,340
-
-
-
-
-
-
64,198
152,148
-
(98,613)
(24,627)
93,106
132,291
224,759
-
(219,399)
-
137,651
PREVIOUS PERIOD - AS RESTATED
CURRENT PERIOD

16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

13. STAFF COSTS, PAYMENTS TO TRUSTEES AND KEY MANAGEMENT PERSONNEL

(a) Employees paid via Payroll:

PCC
Gross Wages and Salaries
Employers NI
Employers Allowance Claimed
Employers Pension Contributions
Staff who were engaged in each of the following activities (average numbers):
Activities in furtherance of charity's objects		 31-Dec-25
31-Dec-24
£
£
109,056
95,157
9,521
6,912
(9,488)
(5,000)
1,650
1,704
110,739
98,773
31-Dec-25
31-Dec-24
TOTAL
TOTAL
8.6
8

Employed staff are paid via through a payroll scheme operated by the PCC. No employees received emoluments in excess of £60,000 (2024: None).

The PCC paid casual wages in 2025 totalling £1,071.20. These payments were for cleaning service rendered. Cleaning personnel invoice the charity for their professional services and are responsible for their own reporting of Tax and NI to HMRC. The PCC also paid an honoraria of £130 during 2025.

(b) Key Management Personnel

The charity's key management personnel is considered to be the Trustees. No remuneration was paid to Key Management Personnel in 2025 or 2024.

(c) Transactions with PCC members and Trustees

No PCC members or Trustees received remuneration.

Expenses were paid to one PCC Member/Trustee as follows:

Detail
Mileage, Telephone and Broadband		 Total
Total
31-Dec-25
31-Dec-24
£
£
1,048
766
1,048
766

The PCC pays a percentage of Telephone and Broadband bills incurred personally by the Incumbent, but used for PCC purposes.

The only other payments made to PCC members or any persons connected with them were reimbursements for purchases of equipment, furnishings, refreshments and materials made on behalf of the Church. No material transaction took place between the charity and a PCC Member or any person connected with them (2024: None).

The aggregate amount of donations given by Trustees and PCC Members during 2025 was £10,605 (2024: £11,470). There were no conditions attached to these donations.

17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST PAUL'S NORTHUMBERLAND HEATH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2025

13. STAFF COSTS, PAYMENTS TO TRUSTEES AND KEY MANAGEMENT PERSONNEL (continued)

(d) Transactions with Related Parties
Name of Related Party
Detail
P Beazley-Long (spouse of C Beazley-Long)
Gross Salary as PreSchool
Employer NI Paid (pre allowance)
Employer Pension Paid		 Total
31-Dec-25
£
11,193
771
149
12,113

This remuneration is for her employment at preschool. Trustee C Beazley-Long does not have any control over preschool hiring or expenditure.

There were no other transactions with related parties that require disclosure.

14. MATERIAL LEGACIES

The PCC is unaware of any material legacies attributable to the charity.

15. RESERVES POLICY AND RISK ASSESSMENT

Reserves are unrestricted funds which the PCC has set aside for the future. The purpose of holding reserves is so that the PCC is able to continue to meet its financial obligations in a situation where unforeseen shortfalls arise, until alternative plans can be put in place.

The PCC has identified the key risks and assessed the amounts prudent to set against those risks. The Reserves policy is set out in the Trustees Annual Report.

16. PUBLIC BENEFIT

The PCC acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how this has been achieved this are provided in the Trustees Annual Report. The PCC Members confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

17. EVENTS AFTER THE END OF THE REPORTING PERIOD

There are no events that require disclosure.

18. RESTATED 2024 FIGURES

The figures for the 2024 accounts have been restated to reflect the change from Receipts and Payments accounts to Accrual accounts as of 1st January 2025.

As previously stated
Bank Accounts 2024
Debtors 2024
Creditors 2024
As restated		 Unrestricted
Restricted
Total
Funds
Funds
Funds
2024
£
£
£
42,545 93,436 135,981
- 31,492 31,492
2,000 - 2,000
- (31,822) (31,822)
44,545 93,106 137,651

18

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

I report on the accounts of the Parochial Church Council of The Ecclesiastical Parish of St Paul's Northumberland Heath for the year ended 31st December 2025, which are set out on pages 6 to 18.

Respective responsibilities of the PCC and the examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charity Commission and to be found in the Church Guidance, 2006 edition, issued from the Finance Division of the Archbishops' Council. 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 accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

Since the gross income for the year exceeds the amount provided in Section 145(3) of the Charities Act, I confirm that I am qualified to act as Independent Examiner under the provisions of that section of the Act and that my qualification is as shown below.

In connection with my examination, no other matter has come to my attention:

have not been met; or

Signed:

Print name: G.W.Schulz FCMA

Date: 08-Jun-26

Relevant professional qualification or body: Chartered Institute of Management Accountants

Address: Independent Examiners Limited, The Grain Store, Hills Barns, Appledram Lane South, Chichester, PO20 7EG

19

The Board of Trustees Parochial Church Council of the Ecclesiastical Parish of St Paul’s Northumberland Heath Church Office Mill Road, Northumberland Heath, Kent DA8 1HN

9 June 2026

Dear Trustees,

We are pleased to say that we completed the independent examination for the Parochial Church Council of the Ecclesiastical Parish of St Paul’s Northumberland Heath for the year ended 31[st] December 2025.

This letter is designed to summarise to management, any findings and points that arose.

This letter has been drafted solely to report to you as the Board of Trustees, matters in relation to the examination.

It has not been drafted with any third party in mind and thus must not be disclosed to a third party, or quoted, or referred to, without the written consent of Independent Examiners Ltd. We do not accept responsibility to any third party in respect of our review or this Report.

Contract for services

It appears that all wages and salaries are processed through payroll. Please ensure you have written contracts for any self-employed staff. This will ensure everyone is aware of their responsibilities. It may also be prudent to use the HMRC status checker, to ensure that all workers are correctly classed as employed or self-employed for tax purposes. We cannot offer tax advice, but can refer you to a taxation specialist should you require.

Written Policies

You confirmed that you do not currently have a written financial controls manual. We recommend that one is implemented, which will cover all aspects of how the charity handles money. Please reach out to support@trustadvice.org.uk and they would be delighted to assist you with updating and or/implementing this and any other policies.

Computerised software

May I strongly recommend that you consider moving the day-to-day bookkeeping from Excel to a computerised package such as QuickBooks, Xero, Liberty or Paxton. These packages offer many features such as a direct link to your bank to automatically download transactions that you can view, match and reconcile. This saves valuable data input time and improves data integrity. It will also allow you to regularly print management reports to help the Trustees with financial oversight.

Tel: 01243 555611 | Email: support@iel.org.uk | Web: www.iel.org.uk Registered in England No.: 3221546 | Vat No.: 760 3163 53 Address: The Grain Store, Hills Barns, Appledram Lane, Chichester, PO20 7EG

Internal financial controls

You may find the enclosed internal financial controls checklist useful, to ensure your processes and procedures are strong and robust.

All Trustees should be regularly asking themselves:

Do our accounting records:

(1) Provide basic information to demonstrate and explain all of the charity's transactions.

(2) Show the date, amount and nature of all sums of money received and spent.

(3) Show what assets and liabilities the charity has.

(4) Contain evidence from outside the charity (i.e. from a third party) about why the receipt or payment was made. There should be a document to support every transaction.

(5) Disclose at any time, with reasonable accuracy, the financial position of the charity at that time.

(6) Enable accounts to be prepared that comply with accounting regulations.

Related Parties

You confirmed that P Beazley-Long is consider a related party to Trustee Rev C Beazley-Long being his spouse, but that Rev Beazley-Long is not involved in any decisions regarding her remuneration at the Pre-School.

Any payments to trustees or people/organisations connected to trustees must be authorised. Where there are rules in your charity’s governing document about payments to trustees, these must also be followed.

When any payments are made, please also ensure that all requirements regarding paying Trustees and related parties as set out in the following Charity Commission guidance (which was updated in March 2024) are adhered to and any decisions are fully documented: https://www.gov.uk/government/publications/trustee-expenses-and-payments-cc11/trusteeexpenses-and-payments#s7.

This guidance also applies to the loan granted in a previous financial year, for a car, which as at 31 December 2025 was substantially repaid.

Conflicts of Interest

As good practice, may we suggest that at the start of all Trustee meetings that a declaration of actual or potential conflict interest agenda item is included and that any conflicted Trustees then abstain from any decision-making or participate in any activity related to the conflict.

Tel: 01243 555611 | Email: support@iel.org.uk | Web: www.iel.org.uk Registered in England No.: 3221546 | Vat No.: 760 3163 53 Address: The Grain Store, Hills Barns, Appledram Lane, Chichester, PO20 7EG

Paperwork

Of a total expense claim of £4,768.53 paid to Rev Beazley-Long in February 2025, you were able to provide a third party receipt for £4,708 of this. The remaining £60.53 appears to be the phone expense elements of £38.53 and £22.

The Charity Commission would expect you to have:

An expense claim of £617.95 was paid to L Wells in February 2025 for various Amazon purchases. The receipts were provided, but not an actual expense claim form. As per the above bullet points, please ensure the recommended process is followed.

A payment of £1,500 was paid to Mark Gas Safety in August 2025. You provided the original estimate of £2,958 and confirmed that £1,500 was a deposit against this. You also confirmed that Mark Gas Safety have started but not completed the work that you paid the deposit for. You are finding an alternative heating engineer and will not need to pay Mark Gas the full amount.

Please could all Trustees consider the points that were raised, and please do not hesitate to contact us if you have any questions.

May we take this opportunity to thank you for using our services.

Kind Regards Independent Examiners Ltd

Tel: 01243 555611 | Email: support@iel.org.uk | Web: www.iel.org.uk Registered in England No.: 3221546 | Vat No.: 760 3163 53 Address: The Grain Store, Hills Barns, Appledram Lane, Chichester, PO20 7EG