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2025-12-31-accounts

Parochial Church Council of the Ecclesiastical Parish of Crewkerne

Report and Accounts Year ended 31 December 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

CHARITY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

Members of the Parochial Church Council

Rev CJ Davis Rector and chair Mrs P Smith Churchwarden & Vice Chair (from May 2025) Deanery Synod Rep Mr K Province Churchwarden & Vice Chair (until May 2025) Mr N Bennett Treasurer (appointed January 2025) Miss D Brown Deanery Synod Rep Miss A Caddy Mr P Cleden (appointed January 2025) Mrs A Cossins Ms C Duncan-Smith Mr G Harrison Deanery Synod Rep (resigned October 2025) Mr J Jevons The Very Rev R Key Mrs D McWilliam Secretary (appointed January 2025) Mrs C Newman Rev D Newman

Charity Registration Number 1127639
Charity Name St Bartholomew's, Crewkerne
Principal Address St Bartholomew's Church
Abbey Street
Crewkerne
TA18 7HY
Independent Examiner Sarah Crispin ACA
Stewardship
1 Lamb's Passage
London
EC1Y 8AB
Bankers Natwest Bank
26-27 Fore Street
Taunton
Somerset
TA1 1JU
Contents Page
Charity Information 1
Annual Report of the Members of the Parochial Church Council 2-5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9-16
Detailed Statement of Financial Activities with Comparatives 17

Page 1

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE Annual Report of the members of the Parochial Church Council for the year ended 31 December 2025

The members of the Parochial Church Council (the ‘PCC’) who are the charity’s trustees for the purposes of charity law, have pleasure in presenting their report, together with the financial statements for the year.

Objects of the charity

The charity is responsible for co-operating with the incumbent, in promoting in the ecclesiastical parish, the whole mission of the church: pastoral, evangelistic, social and ecumenical. The PCC is also responsible for maintaining church property, namely St Bartholomew’s Parish Church and Church Hall, Crewkerne and its daughter church, the Church of the Good Shepherd, Hewish, Somerset.

Summary of the charity’s main activities and achievements

To charity’s main activities and achievements were as follows:

Page 2

In planning the activities the PCC have applied the guidance on public benefit issued by the Charity Commission.

Structure, governance and management

The charity is registered with the Charity Commission and operates under the Charities Act 2011. The governing documents for the charity are the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules (as amended).

The appointment of PCC members is governed by, and set out in, the Church Representation Rules. The PCC comprises ex-officio members (which includes clergy and churchwardens), 12 elected members and two co-opted members. The PCC organises elections annually before the Annual Parochial Church Meeting (APCM).

Responsibility for setting policy and for making operating decisions rests with the PCC, which meets regularly to agree the activities of the charity and monitor financial performance. The PCC has established a Standing Committee to transact business of the Council between its meetings.

The PCC met on nine occasions, the Standing Committee met on four and the Staffing and Pay Committee met on four. The principle items of business included:

Financial review

Page 3

other joint beneficiaries, the PCC incurred legal costs in the process, which it intended to offset against the sale proceeds. Legal costs, to date, have been incorporated into the accounts.

Reserves Policy

The PCC has determined that the charity should aim to hold unrestricted cash of no less than £20,000 ( which equates to two months’ of unrestricted expenditure) so that the charity could continue to operate should income and/or expenditure vary adversely. At year end, the charity held unrestricted cash of £42,330 therefore the charity is complying with its reserves policy.

Going Concern

There are no going concern uncertainties.

Key Risks and Uncertainties

The charity is exposed to various risks including operational, financial or reputational. The PCC reviews the charity’s activities regularly to identify significant risks and, where possible, it takes appropriate measures to mitigate those risks.

Safeguarding

The PCC has an obligation to safeguard children and vulnerable adults. Members of the PCC confirm that they have complied with their duties under section 5 of the Safeguarding and Clergy Discipline Measure 2016.

Volunteers

The PCC would like to thank all the volunteers who work hard to make St Bart’s the community it is. In particular, we thank our churchwardens, Mrs Pippa Smith and Mr Kevin Province, and church officers, Mrs Diane McWilliam (Secretary), Mr Nigel Bennett (Treasurer) and Mrs Annmarie Province (Safeguarding Officer); also our retired clergy, Very Rev Bob Key and Rev David Newman, who assist across the benefice.

Other Matters

The latest quinquennial inspection took place in October 2025 but was not issued until January 2026. Two urgent matters need addressing: the downpipe against the west corner of the south porch, and the poor condition of the churchyard wall, which we understand is the responsibility of Somerset Council. The Fabric Team will implement an action plan, and the PCC will monitor it.

Page 4

Statement of Responsibilities of PCC Members

The PCC is responsible for preparing the Annual Report and the financial statements in accordance with applicable law and UK accounting standards.

Charity law requires the PCC to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources for the financial year. In preparing these financial statements PCC members are required to:

  1. Select suitable accounting policies and apply them consistently;

  2. Observe the methods and principles in the Charities Statement of Recommended Practice (SORP);

  3. Make judgments and estimates that are reasonable and prudent;

  4. State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The PCC is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable it to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. Also, the PCC is responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report was approved by the PCC and signed on members’ behalf by:

Christopher Davis Christopher Davis (Apr 16, 2026 10:46:57 GMT+1) Rev C J Davis

Date: Apr 16, 2026

Page 5

INDEPENDENT EXAMINER'S REPORT

TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE ('the Charity')

I report to the members of the PCC (who are also the charity's trustees) on my examination of the accounts of the Charity for the year ended 31 December 2025 on pages 7 to 17 following, which have been prepared on the basis of the accounting policies set out on pages 9 and 10.

Responsibilities and basis of report

As members of the PCC 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 Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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 matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity 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.

Sarah Crispin

Sarah Crispin (Apr 16, 2026 15:17:36 GMT+1) Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB

Apr 16, 2026

Page 6

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income and endowments
EXPENDITURE ON:
Charitable activities
7
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
14
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
14		 Unrestricted
Funds
£
63,026
6,332
3,882
10,025
83,264
137,300
137,300
(12,358)
(66,394)
-
(66,394)
403,849
337,455		 Restricted
Funds
£
926
-
-
3,744
4,670
15,123
15,123
(4,650)
(15,104)
-
(15,104)
94,242
79,138		 Endowment
Funds
£
-
-
-
-
-
-
-
(948)
(948)
-
(948)
30,144
29,195		 Total
Funds
2025
£
63,952
6,332
3,882
13,769
87,935
152,423
152,423
(17,956)
(82,445)
-
(82,445)
528,234
445,788		 Total
Funds
2024
£
60,128
7,324
3,610
15,613
86,675
170,187
170,187
10,351
(73,161)
-
(73,161)
601,394
528,233

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on pages 9-16 form part of these accounts.

Page 7

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

BALANCE SHEET

AS AT 31 DECEMBER 2025

Note
FIXED ASSETS
Tangible assets
9
Investments
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
12
CREDITORS: Amounts falling
due within one year
13
Net current assets / (liabilities)
Total assets less current liabilities
TOTAL NET ASSETS
FUND BALANCES
14
Unrestricted Funds
General funds
Designated funds
Restricted Funds
Endowment Funds		 Unrestricted
Funds
£
-
293,630
293,630
9,200
42,330
51,530
(7,705)
43,825
337,455
337,455
299,691
37,764
337,455
-
-
337,455		 Restricted
Funds
£
-
76,854
76,854
-
2,284
2,284
-
2,284
79,138
79,138
-
-
-
79,138
-
79,138		 Endowment
Funds
£
-
19,378
19,378
-
9,817
9,817
-
9,817
29,195
29,195
-
-
-
-
29,195
29,195		 Total
Funds
2025
£
-
389,862
389,862
9,200
54,431
63,631
(7,705)
55,926
445,788
445,788
299,691
37,764
337,455
79,138
29,195
445,788		 Total
Funds
2024
£
-
462,819
462,819
12,726
65,731
78,457
(13,043)
65,415
528,233
528,233
373,490
30,358
403,848
94,241
30,144
528,233

The financial statements were approved by the members of the PCC and were signed on its behalf by:

---------------------------------------
Rev CJ Davis (Incumbent & Chair)
Date: ____
Christopher Davis (Apr 16, 2026 10:46:57 GMT+1)
Christopher Davis
Apr 16, 2026		 ---------------------------------------
Mr N Bennett (Treasurer)
Nigel Bennett (Apr 16, 2026 11:37:15 GMT+1)
Nigel Bennett
Apr 16, 2026

Charity number: 1127639

The notes on pages 9-16 form part of these accounts.

Page 8

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Statutory Information

The Parochial Church Council of the Ecclesiastical Parish of Crewkerne is a charity registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention as modified by the revaluation of certain assets, which are measured at fair value through the Statement of Financial Activities. The financial statements include all activities for which the PCC is legally responsible; the activities of informal gatherings of church members and groups that owe their main affiliation to another body and are excluded.

These financial statements have been prepared in accordance with The Church Accounting Regulations 2006, the 'Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)' ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The PCC have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The PCC have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the PCC have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The PCC have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income

Income (which includes planned giving, collections and other donations) is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part income is generally recognised when it is received by, or on behalf of, the PCC. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church events and PCC fees for weddings and funerals.

Income from other trading activities represents income receivable from activities undertaken to generate funds for the charity. It includes income from the sale of the parish magazine.

Investment income represents income generated by the charity's assets and includes income from dividends and bank interest.

c) Expenditure Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Contributions in respect of the diocesan parish share are included in the Statement of Financial Activities for all amounts agreed to being payable for the financial year. Any contributions that have not been paid over by the year end are included as a creditor.

The cost of raising funds is not significant and has not been separately disclosed.

Page 9

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2 Accounting Policies (cont.)

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.

e) Tangible fixed assets

Consecrated and beneficed property is not included in these financial statements by virtue of s.10(2) of the Charities Act 2011. All expenditure on consecrated or beneficed buildings is written off in the year in which it is incurred.

Movable church furnishings held by the incumbent and Churchwardens on special trust for the PCC and which require a faculty for disposal are capitalised in accordance with the policy set out below. These items are regarded as inalienable property and are listed in the church's inventory which can be inspected at any reasonable time. Inalienable property acquired prior to 2000 has not been capitalised as there is insufficient cost information available.

The church halls and certain clergy accommodation are held in trust by the Diocese on behalf of the PCC. These properties are essential for the mission of the church and have been in use for many years but they have not been included in these financial statements as there is insufficient cost information and their depreciated cost is unlikely to be material.

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 50 years after taking account of the building's residual value Leasehold improvements Over the lease term or, if shorter, expected useful life Equipment Over 3 to 7 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Investments

Fixed asset investments are held to generate income and / or for their investment potential. Investments are valued as follows: i) Investment property and listed investments are valued at their market value (fair value) at the balance sheet date.

Gains and losses on investment assets are included in the Statement of Financial Activities under the heading 'Net gains / (losses) on investments'.

g) Taxation

The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

h) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

i) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

j) Critical accounting estimates and areas of judgement The members of the PCC do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

Page 10

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

3 Donations and legacies

Planned giving
Other donations
Church collections
Legacies receivable
Income tax recoverable
4
Income from charitable activities
Social events and coffee sales
Book sales
PCC fees
Church Lettings
5
Income from other trading activities
Magazine income
6
Investment income
Dividends
Bank interest
7
Charitable expenditure
a
Costs incurred directly on specific activities
Ministry expenses:
Parish share
Ministry staff employment costs
Clergy expenses
Other ministry expenses
Cost of events
Parish magazine and bookstall
Property expenses:
Operational costs for church
Major repairs to church
Operational costs for church hall
Grants payable (7c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Other
Administrative staff employment costs
Subscriptions and professional fees
Office costs
Depreciation of tangible fixed assets
Insurance
Total expenditure		 2025
£
39,240
10,483
2,414
1,000
10,815
63,952
2025
£
1,502
290
4,153
387
6,332
2025
£
3,882
3,882
2025
£
12,108
1,661
13,769
2025
£
-
2,552
401
1,117
837
2,353
7,261
18,559
15,154
4,120
37,833
54,922
100,016
2,100
-
2,100
34,309
5,642
3,872
-
6,485
52,408
152,423		 2024
£
40,851
3,416
3,362
1,000
11,499
60,128
2024
£
1,622
130
5,317
255
7,324
2024
£
3,610
3,610
2024
£
12,561
3,052
15,613
2024
£
3,925
3,424
1,333
3,183
1,037
2,778
15,679
27,855
5,389
16,385
49,628
49,146
114,453
2,040
360
2,400
40,752
1,918
4,612
-
6,052
55,734
170,187

Page 11

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7 Charitable expenditure (cont.)

The fee payable to the independent examiner for examining the accounts was £2,040 (2023: £2,040); in addition the charity paid £657 (2023: £484) to Stewardship for payroll bureau.

c Grants payable

Grants payable
Grants for UK and overseas mission
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
The charity's principal grants to institutions comprised:
The Ephesian Fund
Grants to institutions for less than £1,000 each		 Institutions
£
54,886
54,886
Institutions
£
48,546
48,546		 Individuals
£
-
-
Individuals
£
600
600
2025
£
53,900
986
54,886		 2025
£
54,886
54,886
2024
£
49,146
49,146
2024
£
47,852
693
48,546

The payment to the Ephesian Fund represents the amount of Parish Share as agreed with the Diocese but paid via the Ephesian Fund.

8 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses

The average monthly number of employees during the year was 2.9 (2024:3). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the members of the PCC and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Members of the PCC
Gordon Harrison
15,277
-
-
The following amounts were payable in the previous year:
Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Members of the PCC
Gordon Harrison
25,802
-
-		 2025
£
15,277
15,277
2024
£
25,802
25,802

Gordon Harrison served as church administrator and received the above payments for serving in that capacity, not for serving as a member of the PCC; these payments are permitted by the charity's governing document.

Rev CJ Davis (who is a clergy member of the PCC) received a stipend from the Diocese and so he is not an employee; some of the Parish Share paid to the Diocese is used to help meet the cost of these stipends. Rev CJ Davis was provided with accommodation (which is customary for clergy) and the charity reimbursed expenses to Rev CJ Davis; these costs are disclosed in note 7 'Charitable Expenditure' under the heading 'Clergy expenses'.

Page 12

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

9 Tangible fixed assets

Cost
At 1 January 2025
Additions
Disposals
At 31 December 2025
Accumulated depreciation
At 1 January 2025
Charge for the year
Eliminated on disposal
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
Fixed asset investments
Fair value brought forward
Purchases during the year
Disposals during the year
Change in value of investments
Fair value carried forward		 Tompsett
Investment
190,857
-
-
7,630
-
183,226		 Lang
Endowment
17,181
-
-
(822)
16,359		 Isaacs
Investment
251,636
(55,000)
(9,378)
187,258		 HT Lunn
Investment
3,145
-

-
(126)
3,019		 Fixtures,
fittings and
equipment
£
9,021
-
-
9,021
9,021
-
-
9,021
-
-
2025
£
462,819
-
(55,000)
(17,956)
389,862		 Total
2025
£
9,021
-
-
9,021
9,021
-
-
9,021
-
-
2024
£
452,467
-

-
10,351
462,819

10 Fixed asset investments

11 Debtors

Falling due within one year:
Trade debtors
Tax recoverable
Other debtors
Prepayments and accrued income
12
Cash at Bank and in Hand
Cash at bank with immediate access
Notice deposits (with a term of three months or less)
Petty cash
13
Creditors: liabilities falling due within one year
Trade creditors
Other creditors
Accruals		 2025
£
1,848
4,090
2,312
949
9,200
2025
£
40,834
13,022
575
54,431
2025
£
-
-
7,705
7,705		 2024
£
-
7,890
3,223
1,613
12,726
2024
£
52,302
12,883
545
65,731
2024
£
2,825
60
10,158
13,043

Page 13

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

14 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Hewish Church
Rector's Discretionary Fund
Sparks designated fund - education
Noticeboard
Fabric
Bells fund
Organ fund
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Clock
Mission
Music
Pew cushions
Roof
West Window and Fabric
Bells and bell tower
Assistant clergy fund
Endowment Funds
Permanent
E S Lang Fund
Sparks Fund
H T Lunn Fund
Aggregate of funds		 Opening
balance
2025
£
24,112
80
6,166
-
-
-
-
30,358
373,491
403,848
11,060
2,094
8,208
1,675
61,716
5,761
2,338
1,389
94,241
17,181
9,818
3,145
30,144
528,233		 Incoming
resources
2025
£
663
-
537
-
9,702
40
520
11,462
71,803
83,264
368
70
1,199
56
2,056
363
78
480
4,670
-
-
-
-
87,935		 Outgoing
resources
2025
£
(1,777)
(36)
-
-
(1,170)
-
-
(2,983)
(134,317)
(137,300)
-
(914)
(210)
-
(13,319)
(665)
(15)
-
(15,123)
-
-
-
-
(152,423)		 Transfers
in the year
2025
£
(2,073)
-
-
1,000
-
-
-
(1,073)
1,073
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Gains and
losses
2025
£
-
-
-
-
-
-
-
-
(12,358)
(12,358)
(554)
(105)
(411)
(84)
(3,091)
(289)
(117)
-
(4,650)
(823)
-
(126)
(949)
(17,957)		 Closing
balance
2025
£
20,925
44
6,702
1,000
8,532
40
520
37,764
299,691
337,455
10,874
1,145
8,786
1,647
47,362
5,170
2,284
1,869
79,138
16,358
9,818
3,019
29,195
445,788

The transfers referred to above were made for the following reasons:

a) From Hewish to General as contribution towards Parish costs less gift aid claimed by Crewkerne and owed to Hewish. b) From General to the designated Noticeboard fund as a legacy received in 2024 was designated in 2025.

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Investments
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
293,630
-
9,137
63
4,629
37,701
(7,705)
-
299,691
37,764
Unrestricted Funds		 Restricted
funds
£
76,854
-
2,284
-
79,138		 Endowment
funds
£
19,378
-
9,817
-
29,195		 2025
£
389,862
9,200
54,431
(7,705)
445,788

Page 14

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

14 Funds (cont.)

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Hewish Church
Rector's Discretionary Fund
Sparks designated fund - education
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Clock
Mission
Music
Pew cushions
Roof
West Window and Fabric
Bells and bell tower
Assistant clergy fund
Other restricted donations
Endowment Funds
Permanent
E S Lang Fund
Sparks Fund
H T Lunn Fund
Aggregate of funds		 Opening
balance
2024
£
25,824
680
-
26,504
439,558
466,062
10,538
1,996
8,232
1,596
58,805
15,293
2,228
-
375
99,063
17,723
15,472
3,074
36,269
601,394		 Incoming
resources
2024
£
2,423
-
511
2,934
77,745
80,680
286
54
223
43
1,596
3,265
60
468
-
5,995
-
-
-
-
86,675		 Outgoing
resources
2024
£
(1,310)
(600)
-
(1,910)
(157,026)
(158,936)
-
-
(432)
-
-
(10,444)
-
-
(375)
(11,251)
-
-
-
-
(170,187)		 Transfers
in the year
2024
£
(2,825)
-
5,654
2,829
5,520
8,349
-
-
-
-
-
(2,695)
-
921
-
(1,774)
(921)
(5,654)
-
(6,575)
-		 Gains and
losses
2024
£
-
-
-
-
7,693
7,693
236
45
184
36
1,316
342
50
-
-
2,208
380
-
70
450
10,351		 Closing
balance
2024
£
24,112
80
6,166
30,358
373,491
403,848
11,060
2,094
8,208
1,675
61,716
5,761
2,338
1,389
-
94,241
17,181
9,818
3,145
30,144
528,233

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Investments
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
350,590
-
11,934
793
24,009
29,565
(13,043)
-
373,490
30,358
Unrestricted Funds		 Restricted
funds
£
91,903
-
2,338
-
94,241		 Endowment
funds
£
20,326
-
9,818
-
30,144		 2024
£
462,819
12,726
65,731
(13,043)
528,233

Page 15

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

14 Funds (cont.)

Designated Funds

The Hewish Church fund represents the income and expenditure associated with the Hewish Church.

The Rector's Discretionary Fund is designated for his use for pastoral needs as they arise.

The Sparks designated fund represents income earned from the Sparks endowment and has been set aside by the PCC for education in the parish.

The Noticeboard fund is for the replacement of the external south entrance noticeboard.

The Fabric fund is for general expenditure on the building not covered by restricted funds.

The Bells fund is for maintenance of the bells.

The Organ fund is for maintenance of the organ.

Restricted Funds

The Clock fund is for repair and maintenance of the clock.

The Mission fund restricted to expenditure on Christian Literature

The Music fund is restricted to expenditure on the repair & service of the Church Organ

The Pew cushions fund is restricted to the repair and replacement of the pew cushions

The Roof fund is restricted to expenditure on roof maintenence

The West Window and Fabric fund is restricted to expenditure on building repairs

The Bells and bell tower fund is restricted to expenditure on refurbishment of the bells and tower.

The Assistant Clergy fund represents income received from the ES Lang endowment fund which is restricted to funding the costs of assistant clergy in the parish.

Other restricted donations are small amounts for specific appeals.

Endowment Funds

Income from the E S Lang Fund supports the costs of assistant clergy in the parish.

Income from the Sparks Fund is unrestricted but the PCC intends the money to be used for education in the parish. Income from the HT Lunn Fund is unrestricted.

15 Transactions with related parties

During the year the charity:

a) received donations totalling £21,335 (2024: £18,966) from related parties (which includes members of the PCC, any other members of key management and anyone closely connected to them).

Page 16

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CREWKERNE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total income and endowments
EXPENDITURE ON:
Charitable activities:
7
Total Expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
14
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
14		 Unrestric Designated
2025
£
10,019
-
560
883
11,462
2,983
2,983
-
8,479
(1,073)
7,406
30,358
37,764
ted funds		 Restricted
2025
£
926
-
-
3,744
4,670
15,123
15,123
(4,650)
(15,104)
-
(15,104)
94,242
79,138		 Endowment
2025
£
-
-
-
-
-
-
-
(948)
(948)
-
(948)
30,144
29,195		 Total
2025
£
63,952
6,332
3,882
13,769
87,935
152,423
152,423
(17,956)
(82,445)
-
(82,445)
528,233
445,788		 General
2024
£
55,425
7,324
3,610
11,386
77,745
157,026
157,026
7,693
(71,587)
5,520
(66,067)
439,558
373,491
Unrestric		 Unrestric Designated
2024
£
2,007
-
-
927
2,934
1,910
1,910
-
1,024
2,829
3,854
26,504
30,358
ted funds		 Restricted
2024
£
2,695
-
-
3,300
5,995
11,251
11,251
2,208
(3,047)
(1,774)
(4,821)
99,063
94,242		 Endowment
2024
£
-
-
-
-
-
-
-
450
450
(6,575)
(6,126)
36,269
30,144		 Total
2024
£
60,128
7,324
3,610
15,613
86,675
170,187
170,187
10,351
(73,161)
-
(73,161)
601,394
528,233

Page 17