2025-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL

of the ECCLESIASTICAL PARISH of ST. PAULINUS, CRAYFORD Charity Commission Reference Number: 1127824

ANNUAL REPORT and FINANCIAL STATEMENTS For the year ended 31 December 2025

Incumbent

The Revd Paul Prentice The Rectory, 1 Claremont Crescent Crayford, KENT DA1 4RJ

Bank:

Barclays Bank plc Branch 20-06-72 AC 80775193

. To make known the love of God and His Son Jesus Christ in the community

Independent Examiner :

Sadler Davies Trading as: Finsbury Robinson Ltd Top Floor, West Hill House, Dartford, Kent DA1 2EU

THE PAROCHIAL CHURCH COUNCIL OF ST. PAULINUS CRAYFORD St Paulinus Church Office, 8a Iron Mill Lane. Crayford Kent DA14RW Telephone: [phone] E-mail: chur¢[e-mail] Website: http.'Ilwww.stpaulinus.co.uk Church WhatWp group - contatt the church office to be added to the group INDEX Page 2 to 4. Trustees Annual Report for 2025 Page 5. Statement of Financial Activities for the Year ended 31 De￿mber 2025 Page 6. Balance Sheet at 31 De￿rnber 2025 Pages7to 11. Notes to the financial statements Page 12. Independent Examiner's Report

ST PAULINUS CHURCH CRAYFORD-ANNUAL REPORT FOR 2025 Adminlstratl¥e Inlomiètlon St. Paulinus Church is located in the town of Crayford in the London Borough of Bexley in the Diocese of Rochester. The correspondence address is St Paulinus Church Office. 8a Iron Mill Lane, Crayford, Kent, DAI 4RW. Ob St Paulinus Parochial Church Council IPCCI has the responslbility of Covoperating with the incumbent, the Reverend Paul Prentice In promoting in the parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenlcal, the provision of church services, baptisms, funerals, weddings, youth and children's work and teaching adults through discussion groups and confirmation. It also has maintenance responsibilities for the church buildin& the curate's house, and the church halls. Cra rd Parochlal Church Coundl 202 The PCC Is a charity whlch became registered with the Charitie5 Commission in February 2009. The funrtion and purpose ofthe PCC is outlined in the Parochial Church Council'5 (Power51 Measure 1956. The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Elertoral Roll and stand for election to the PCC. During the year thefollowing people served 05 members of the PCC Ex Officlo Members The Revd Paul Prentlce (Rector and Chairperson), The Revd James Butler {Curate}, Rlchard Demuth (Lay Minister/Vice Chairperson), Kelly Tharby (Church Administrator}, Michael Onafuwa (Church Warden resigned April 20251, David Day (Church Warden) and Ruth Lambourn (Church Warden). Elected In 2025 luntll APCM 2028): Carol Demuth Elerted in 2024 (until APCM 2027): Jean Jones. Andrew Sinclair, Matthew Emery, Simon Akhurst, and Helen Blakemore Elerted In 2023 luntll APCM 2026): Deanery Synod {elected In 2023 untll APCM 20261: Ruth Lambourn and Dean Humphreys Elerted by the PCC: Eleanor Holbrook (Treasurer) and Simon Sukonik Isecretsry reslgned August 20251 Helen Blakemore was appointed Secretary 1510912025. Donna Hovenden. Katie Blewett, Nicola Grace Achlevem Revlew of the ear The PCC met five times during the year with an average level attendance of 14. In 2025. no one was confirmed at St Paullnus12024- 31. During the year there were 16 baptisms12024: 161. 1 wedding12024.. 31 and 1512024- 121 funeral 5ervice5 took plao in church, 712024 31 funerals were conducted at the crematorium and 4512024 301 burials of bodies/ashes.

ST PAULINUS CHURCH CRAYFORD- ANNUAL REPORT FOR 2025 Achlevements and Perforniance coTrtlnued Churth Open Day held in October was well-attended with churchyard tours, a music recital, barbeque, and the popular Teddy zipwire from the top of the tower into the churchyard. In the afternoon there was a service celebrating our Cultural Diversity followed by a meal with foods from different parts of the world. The Family Breakfast is very popular, held monthly on a Saturday morning in the Youth Hall. This is aimed at young families and baptism families. Bacon and Sausages are available lovingly cooked by Father James, as well as cereals and toast. There is a craft activity and a talk by Father Paul after breakfast. Toddler Pralse takes place 9.15am Monday mornings for pre-school children, term time onlyi and is run by Linda Saunders. Donations for general purposes were £54,079 an increase of £9,683 on last year. On average. over the year, 5112024.421 people gave regularly either by standing order or direct debit via the parish 8iving scheme. The total gift aid receivable in respect of 2025 as a tax reclaim for donations given under gift aid, is £8,270 an increase of £289 {2024'. £7,981). The Parish Giving Service has 20 members so far and Is a more efficient method of regular giving for all concerned. If you are able, please consider signing up to PGS at www. arfsh lvl donors flnd- ur- arfsh & search Crayford, St Paulinus. Funeral fees provided 14%12024'. 18%) of unrestrlcted Incomln8 resources amounting to £21,280 {2024: £28,050) a decrease of 24% on last year. The only burlals allowed In the 'old' churchyard are in reserved spaces and re-opened grave5. The Russell Stoneham Churchyard has provided new burial space since 2019 together with the Russell Stoneham Memorial Garden for the buri31 of ashes. Halls: The hall is rented by both regular users and one-off users. The income from all hall users is £43,775 {2024: £44,756) a reduction of 2%. The Playgroup provide the majority of the income. The expendlture In 2024 was £46,452 {2024 £39,830) an increase of 17%. The youth hall door was replaced and the cost was covered by a donation from Jean Jones. The Halls are in desperate need of refurbishment and continue to be a cause for concern. A survey was carried out in 2024 which estimated that it would take a million pounds to bring it up to standard. Church: The church Continues to have debris netting to catch the falls of plaster from the ceilin8. After a large fall in November durin8 a church service, the PCC agreed to the installation of tarpaulin above the netting. The Church Porch refurbishment is complete but there are issues with damp and the door, that still need addressin& so the retention of £2,857 has yet to be paid. The cost of the project was £IOO,000. The Lady Chapel plaster has still to be replaced. The church building will be placed on the At-Rlsk Register in 2026 which will enable the PCC to make a funding bid for a renovation project. Church attendance: In 2025 114 people were on the Church Electoral Roll12024 1521. average annual normal Sunday attendance in 2025 was 77 adults12024: 75) and 13 children under the age of 1612024.. 15}. There were 4 Christmas services this year, The Nativity Service, Carols by Candlellght, & Midnight Mass on Chri5tma5 Eve and a morning service on Christmas Day. In 2025, the Chrlstmas Attendance was 555 12024.. 466) and the Easter weekend services, attendance was 241 12024.. 156}. Every Wednesday morning a class from St Paulinus CofE Primary School attend the 9.30am service during each term.

ST PAULINUS CHURCH CRAYFORD-ANNUAL REPORT FOR 2026 Risks pollcy The standing committee have identified the major risk5, which impart the work of the Church in the parish. There is a child protertion policy in place and the Parish Disclosure Officer is Mrs Kelly Tharby who continues to put into place the Data Barring Service vetting procedures for the church volunteers. Like all Church of England churches, safeguarding and safer recruitment are paramount. The PCC are committed to ensuring that our church and hall are safe places for all who use them. Additionally, the PCC have slgned up to promotlng a safer Church, and our safeguarding officer is Katie Blewett, whose detalls can be found on the church's website. The Church is compllant on GDPR Legislation. Financial revlew The net deflclt is £21,952,12024: deficlt £34,481) as a result of total incoming resources of £155,006 12024: £164,808), total outgoing resources of £176,958 12024: £199,289} before movement on investments. Incomlng resources includes total voluntary givin8 of £63,98212024: £53,780) up by IO% includingtax recoverable on Gift Aid donations. Expendfture included the contribution to the Dlocesan parish share of £22,19312024: £21,547). Church maintenance and runnlng expenses amounted to £24.17912024: £58.1531. The Church Porch project increased expenses last year. There were no major repairs to the church this year. Investment Property: In 2014 the church purchased a property In Woodfall Drive for £222,999. In June 2025 the PCC agreed to sell the property, due to dwindling cash flow and the needs of the church and church halls. The proceeds from the sale were £314,316, a profit of £91,317. The property in line with ccounting regulations for investments, was held in the accounts at the market value £343.000. It was overvalued $0 thls results in a paper10s5 on investment of £28,684 (see page5) Bank accounts: Atthe end of theyear the PCC bank account had a balance of £22,62612024: £24,927}, the CAF bank accounts totalled £321,741 (2024 £6,684) and £24,836 {2024: £33,829) wa5 held on deposit with the Rochester Diocese Loan Fund. The proceeds from the sale of the investment are currently held in the CAF bank deposit account. Volunteer help. The church has manyvolunteers without whom the church would not be able to carry on with the ministry. Amongst these are three Licensed Lay Ministers, {Lynn. Richard & Denise) and one Pastoral Assistant (Nicky). St Paulinus Church ha5 a team of servers and stewards, two Churchwardens, the choir and band, the Treasurer, Secretary and the PCC, the Gift Aid administrator, the Saturday cleaners, our flower arranger, helpers on the refreshment's rota, helpers with the Family Breakfasts, the craft group organisers, Toddler Praise leaders, and those who cook for the Home Alone lunches. The church is blessed with many unsung heroes who carry out their tasks for the good of the Church and wider community. One such hero, who should be applauded, is Denise Morgan who has been playing the organ for u5 voluntarily for the year after our organist was incapacitated long temi. Reserves pollcy It is PCC policy to maintain unrestrlrted funds, which are the free reserves of the PCC, at a level, which equates to approximately three months unrestricted expenditure {£43,302) to cover emer8ency situations that may arise from time to time Date:23 02 2026 Chalr: Roverond Paul Prentlce

PAROCHIAL CHURCH COUNCIL OF ST. PAULINUS. CRAYFORD STATEMENT OF FINANCIAL ACTrrfmES FOR THE YEAR ENDED 31 DECEMBER 2025 Prlor In¢omlng Re8ourceB (Note 31 T2,5￿96 89,533.46 2.632.17 75,219.12 69.533.48 66,509.84 78,757.52 3.3 1WJ.32 193.32 643.85 8.798.36 1,261. 10,059.59 1e.897.35 T¢t•l 2,632.17 1,261.23 155,005 51 164,608.26 Resour¢￿ Exp•ndod (Nots 4) Ral8lng Fund8 ch￿*t￿N￿￿¥￿e$ 6.898.66 6.696.e6 2.430 28 183,940.67 2,632.17 1,117.30 167,690.14 2,368 76 176.￿7. 195,593.90 1,285.14 199,289.30 2.￿.78 173,208.09 Totsl 2,632.17 1,117.30 Ineom•l(•xp•ndltur•l bthre Inv•$lm•nt gaIn•lOo￿•S> .095 98) 143.93 121.952.1bl (34.480.941 Nelg￿￿C￿I 128.6&8.801 11,814.601 130,498.401 1,015.85 Net in¢omdl•xp•ndllurel 150.TT9.781 1i,e70.8n 152,450.451 133.465.291 Trnnsf•rs b•twwn fund• o.tsj Not ￿￿¥•M￿tIn fun(Is 150,779.761 11.670.671 152,450.451 (33.465.291 R•concSll•tlon of lund•.' Teial brWÉfD￿rd 463.275.54 926,684.01 60.430.31 1,450,389.86 1.483.855.14 Tot•1 funds Gwrf¢dfoM £412.495.76 £926.664.01 £1397 939.41 £1450 369.86

PAROCHIAL CHURCH COUNCIL OF ST. PAULINUS, CRAYFORD BALANCE SHE￿As AT 31 DECEAIBER 2026 Unmtrict•d R•trietsd Endowm•nt Totsl fur funds In￿rn? fund8 funds 2026 Prforyearfvnds 2024 TanwWeA88etB In¥e3tswlB & LW Tern Depos S.W.68 81,536.82 67,2￿.50 920.QODO] 92S,QO8.OB 105 112.08 1,030,780.78 927.084.e6 482,327 89 1,380,412.S7 43 575.28 43,S75.28 920,iXJO.C CurrnntA8•ot• 6.392.84 24.836.98 3>,496. 352,727.1e S,￿84 24,835.08 J44.$6u.n 374,595. 4,679.42 33,829.19 31.611.27 70.319.86 Ca9hatbWk￿ In 6.6B4.01 6.634.01 15 tB4.38 15.IB4 38 (T.426.90 (7,436.W)) <9.342.eoi N•tcunvntasserfW•lAIIUo8J 345.2KI.26 8.884.01 16 1a4.3 367 168.66 412.495.76 926.684.01 58.759.64 1,397,939.41 1,450,389.88 C￿]￿8.. •110th118falUw duo8fterty Total netss•ts orNalJlHlle• £412,495.76 £926.684.01 £68.75964 £1.397,939.41 £1,450.389.86 Fund• oftho Charfty 58,759.64 68.7$9.64 26.664.01 412.49S,78 6D,430.31 928.e84.01 463.275.54 io 10 926.6a4.01 unr881ita8dfu￿$ 411495.78 £412,495.78 £926.e84 01 £58.759e4 £1.397,939.41 £1,450.389. Th8 notes on page8 8 to 11 fomi part of Ihose finanrial statsments. Slgnod on b•h•Wof all thg 1ry•1•0• Chalr. R8v•rofid Paul Pr•nti¢• Chur¢h ward•n: Davld Day Dats of appTov•l:

THE PAROCHIAL CHURCH COUNCIL OF ST. PAULINUS. CRAYFORD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1. Bas18 of ration 1.1 Basis of accounting: These financial statements have been prepared under the historical cost convention with items recognised at Cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accourts have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordan￿ with the Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issuèd on 18th July 2014 (as amended 2015) and with the Charities Act 2011. The financial statements in¢lude 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 charty constitutes a publlc ￿nefft ontlty as dèfined by FRS102 SORP and the Charities Commission as a charity for the advancem8nt of religion. The church is committed to enabling people to develop their relationship viith God and live out their faith in the community through teaching, prayer and worship. 1.2 Golng Concern The PCC ¢onsid8r the thurch to be a going concern. Any shortfall would be addressed with fundraising and appeals to the church members if the church reserves were insufficient. At present the reserves are adequate. Note 2. Accountin Policles 2.1 Incomo Recognltion of Income. Income is included in the Statement of Financial Activities (SOFA) when: the church becomes entitled to the resources: it is more likely than not that the trustees will receive the resources., and the monetary value can be measured with sufficient reliability. Offsettlng.. There has been no offsetting of assets and liabilities, or income and expenses, unless required or pemiitted by the FRS 102 SORP. Grants and donations Grants and donations are only induded in the SOFA when the general income recognition criteria are met. (5.10 to 5.12 FRS 102 SORP) Legacies Legacies a￿ included in the SOFA vthen ￿CeIpt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any Condilions attached to the legacy are either wilhin th8 control of the charity or have been met. Tax reclaims on donations and glfts.. Gift Aid re￿1vable is inGluded in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the temi8 of the appeal have sp8cified otherwise.

THE PAROCHIAL CHURCH COUNCIL OF ST. PAULINUS, CRAYFORD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.1 Income continued.. Donated goods.. Gifts in kind for use by the charity are included in the SOFA as income from donations when receivable. Volunteer help.. The value of any voluntsry help re¢8iv8d is not induded in the accounts but is described in the Trustees, Annual Report. Income from interest and dividends.. This is included in the accounts vthen receipt is probable and the amount receivable can be measured reliably. Settlement of Insurance clalms." Insuran￿ claims are only included in the SOFA when the general income recognition criteria are met {5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SOFA. Investment gains and losses." This indudes any realised or unrealised 9ains or losses on the sale of investments and any gain or loss resutting from revaluing investments to market value at the end of th8 year. 2.2 Expendlture and liabilities Llablllty recognltlon.. Liabilities are recognised VA￿re it is more likely than not that there is a legal or ¢onstrudive obligation committing the church to pay out r8sources and the amount of the obligation can be measured with reasonable Certainty. Governance and support ¢osts.' Support costs ensuring the church complies with the public accountability and compliant with regulation and good practice are nil as they are carried out by volunteers. Redundancy ¢ost." The charity made no redundancy payments during the reporting period. Deferred income.. No material item of defe￿ed income has been included in the accounts. Credltors.. The Charity has creditors whiGh are measured at settlement amounts less any trade discounts. Provisions forllabllitles.. A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. 2.3 Assets Tanglble flxed assets for use by charity and are capitalised if they can be used for more than one year and cost at least £1,000. They a￿ valued at cost or historical deemed cost. The depreciation rates and methods used are disclosed in note 6. Cons￿rated land and bulldlngs and movable church furnlshlngs Consecrated and beneficed property of any kind is excluded from the accounts by s.10 (2)(a) of th8 Charities Act 2011. No value is pla￿d on movab5e church furnishings held by the Vicar and ChurGhwardens on special trust for the PCC and which require a facuty for disposal since the PCC considers this to be inalienable property. These items are listed in the Church's Inventory, which can be inspected (at any reasonable time). Investments are valued inrtially at cost and subsequently at fair value (their market value) at the year end. Debtors are measured at the cash or other consideration expected to be received.

PARIXHIAL CHURCH COUNCIL OF ST. PAUUNUS, CRAYFORD NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED 31 DEGEMBER 2025 Endowm 3.1 Donaworn & L8g#l•s.' DDnatkJns and grf16 ft Airj Legats8 and t¢qu¢sts Glant.. Dpx•s& ￿mIt'S rent Gr8nls for Fabts ol Churth Bulding & Hall 54,079.07 8.270.38 1,632.17 55.711.24 8.270.38 45,798.87 7,981.22 10.237.50 10,237.50 1,000.CM) 75,219.12 9,886.25 4,873.SO 1,000.Q) 2 832.17 3.2 Charl1ab￿ Activbtl•s'. Church h811 letb Fees.. Wgddlngs Fèès.. Funerals Book of Remembran 8apti5m Cortfftat•s Swal ÈveThts & R8freshffl•nts 43.774.94 642.00 21.280.00 120.lxs 545.00 43,774.94 642.00 21,280.00 120.00 545. 44,755.73 1.763.00 28,050.00 330.00 150.00 1708.79 78 757.52 69.533.48 69 533.48 3.3 0th8rTrndiny Actlvltl••'. Other irscome 193.32 193.32 $43.69 193.32 193,32 643.85 3.4 In¢￿?froM ItMStn￿.' R•ntal incnme ONKlend$ Int8r8St 5.324.74 5.324.74 1.281.23 3.473.62 10 059.59 13,020.00 1,231.81 4.645.54 18 897.35 1,261.23 3,473.62 1261.23 3.5 otmr 1Th8ur8ne• dains To¢al Incom• £151,112.11 £2,632.17 £1,261.23 £155,IJ05.51 £164.808.36 IsofE¥ 2024 4.1 Exwidltur• on Rahlnq Fvndl: Ce8t of sodal events I fund raisi Inveslmeiit ffl8na￿r tses Invesbnent proFerty coals 1,428.24 491.98 4,978.44 t,428.24 491 98 4,978.44 1.349.64 69].62 6.898.e6 4.2 Expondltur• on charftsble actlvltle8: M16sthary & Charitab￿ gNing'. Mini8ty. PS￿h sharè to Dkn(e8e ." Housing and exper Church upk88p of sèrvk•s Church tunning expenses Church m8intenan¢è Upka8p of chufchyards Church hall running LX)8ts Yoyng Famil￿ and Youth Wo orn1nkBtr8￿crt Pawj Fersonnel & pension Loss on diBP08al offfixad 8s8•ts 581.42 22,193.41 13,545.19 11,030.45 12.594.24 11,584.83 10,727.44 45.451.87 378.17 8.263.37 28,174.28 1,832.17 2,213.59 22,193.41 13,54S.19 11,030.45 12.594.24 11,584.83 11,844.74 46.451.87 378.17 8,263.37 28.174.26 1,772.75 21,547.05 15,611.44 9,932.37 13,298.42 44,853.83 11,251.89 39,829.97 336.63 8,909.88 28.365.67 11200 1.772.00 1,117.30 1,CQO.CQ 1,416. 1.418.00 183 940.67 195 593.90 4.3 otl•r. Prole￿lOn8l F988 B8fik charges Inc Tap & Go ¢haTg88 1,800.10 568.efj 2.368.76 1.8W.10 728.QJ 537.14 1265.14 Total ExpwKllture £173,208.09 832.17 1.117.30 £176,957.66 £199,289.30

PAROCHIAL CHURCH COUNCIL OF ST. PAULINUS. CRAYFORO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 10 Pabd &n 2028 Salarf88 Empby&$ Insura￿ lets EmF4W8&Yo wtsian CLtsts 25,778.34 27,925.96 395.94 .174.28 439.71 28.365.67 Durfngth8 PCC •rOoy•l a Church ￿MInIs1￿ter, •xl w AstWChurth kn1lnrstra￿r. Tlwg has bevn rK)pWMar￿tt Dirw j￿e2024. ThèemFloy88s%th part bmeand •4uate to ￿Tr￿st OM fijll th￿￿r￿￿yeB. NOem￿Ter￿d empbyee benefib forthe rep￿￿0 ofmua than £60,ory). Chwch Administrtylor. Tharby, an Ex Offido oftNry PCC, W£19,337.49 sa19ry8nd £100 %w(klYy dwkfEe¥. A¥Jiant chur￿￿mmIlrakn Liga £6.440.85 Thè pen￿cl) 18 held vlth NEST. govern￿nt 5thrn8, in 2016. Tan Cost or valuatlon FAE TOTAL Atthe beginning oftho ye Additian Dlwas Atth• end Ott￿y￿r 320,DJO.t#J 600,WO. 59.037.83 979.037.83 320,Lh)).O) 6th) 000.00 59,037.83 979.037.83 6.2 Doproclatl¢n and Impalmwnts At the Wming 0fthe￿r R￿J￿r￿j Ba￿ Red￿ry9 Bak9rc8 51.953.15 51,953.15 1,416.00 1.41800 0.00 53.369 15 ImpaSm Atth•ond Ilth• yo 53.269 15 6.3 Net book valu• Nettxx)kvalue8tts Lx¥Niroofthe year £7.084.68 Not to)k at the dthe yyar £6CM) OW.00 £5 e06.68 £925 668.68 fr•ehdd vJ ￿1￿lingSt￿liS8 the￿ra1?¥ kxated at 19 Irrm Mill P￿, cray￿ aThl the Chur£ halls in Manty Rc4d. Imth the efFRS 102 ttpg5$9ts are a valL 811stJanuary 2015, b(￿￿￿.￿88￿d tiwcal Mst.. The r￿)￿a￿e ar￿￿o￿th5 t￿¥￿Ing$ is hig￿than ts de8mJ hi8knrical r￿l80 th8 to dryjwiate is sx) longer r4ecÈ&sary. The Chur 8nd Re￿￿0[ wt 8S88ts ofthe PCC arethyefrKe rKt ¥aKd. Ther¥M￿￿o Insur8rt8 Iwd isto the valL of£21 mill￿- P8rish us PrAiGywth E()I#18sbc81 I￿￿3r(e resano rx)mWse Trea￿r$, obn. 8mwJary IvJnuTrJ In Th n81ry rtawwi roots￿rn PA￿tern M I 8.5 thixrh, and £￿￿rter in the curthoffi•. valU￿j st ¢4>st A5£ets LI￿rE1,0000￿￿fittsn ¢)ff in Iha ￿ra[ purcho88. 6.6 OthÈrtM$￿85aÈts, &iafxts and bdL4 ncl detailed but are li5￿ in ts Chwth8 In¥am￿ th8church ¥wdapH. Try are the rA)St ofv8knw themty￿d be prehlbibh. P•M￿nIn1 EndryiMrbt CBF Fund 92Woodlall Drt¥• Rowlr Fun RDBF Depo8lt• ZD25 Tolal In Propprty FY4rvBlue at btyinning of pariod 45.389.86 343.(KK).00 73,938.03 8,597.18 120,998.391 462,327.89 8,597.18 1335.314.$91 Less". th$posal8MlhdR¥Als al Ca￿ng v81ue I¢￿u￿.. wqwnllkis$1 rA¥ revuatic Fwrvdu¢Et th? erxl ol th8 ya (314,318.201 28,683.80 1814.80 43,575 26 105.112.08 ththa ofFRS 102th6 Mvestment r4 T￿V￿￿d the Inc￿85￿￿￿$￿ In value mustb8 c) th8 faca oftre St8temertof Aaamt￿5 investrnent prcyrty valu8ti￿ Yras ¢knved ftt¥n Intem&t￿￿te9zwl¥ anth Rightmo¥e at £343.(￿. In 2025 the ￿W8$ 8c4d 8rrtlt￿ W￿￿￿5￿￿e£314.J16.20 a ￿￿￿900n of£28,683.8

PAROCHIAL CHURCH COUNCIL OF ST. PAULINUS. CRAYFORD NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 DECEMBER 2025 11 2026 2024 A￿ty•1 of d•t40 1,861.61 881.yd 2,880.00 £5.3D2.84 28gJ.20 104.10 2,885.00 £4 879.42 8.2 8kntt•rm 24.836.06 £24.835 98 $3,629.19 £33,829.19 8.3 Ca8h atban In h•nd PCC a¢¢wnt (Ba￿laYsI PCC b&r& acl￿nts IChwthwAKI Fi￿r￿U￿) 22.626.77 321.740.90 £344.886.73 24.Wd7.26 £31.611.27 falli lo￿.27 1.238.00 4,142.83 1.086.00 7,621.79 e7.4e6 £9342.eo Fun Ty Purr)9o& Fynd li UR mtrl¢lb G•lrv4 & Nm• PE 1.109.89 9.$0343 8.139.19 4.765.28 18.694.59 5,179.48 46J89J6 (44.371 {379.931 1326.391 I1￿.43) 1687.421 1.065.52 9,123.50 7P13.80 4,572.85 18.027.17 PE LRH ¥8 upk¢ÈP Grq¥g upkwp Eyw Tow PE 10.2 &x 30.83 130.831 P64.071 1226.171 1132.31} 1483.891 394.84 3379.35 2894.28 1.893.67 5,938.53 741.96 3.379 35 2,894.28 1,693.67 5,938.53 885.91 LR Hol EE 228.17 132.34 403.89 143.93 EE EE Gra%￿ W41P EE v￿ Td•l EE Ttdal PE&EE E￿B IOM30.31 1,28123 11,81&801 $8,7J9A4 10.3 1,632.17 11.892.171 920.OCQ. 8.684.01 8,684.01 T0￿R 1632.17 gJ. OAO OJ 928.884.01 PEEER 987 114.32 .749A 10.4 Chwth DUR 45.950.60 1,J1e.10 14.1W.001 3.600.00 4e,772.90 3.001.00 2251.70 7&48 4941 12.520.001 12.1&J.00) 53B.40 1.018.80 1.184.88 1,1J9.91 OIM Fund DLR ￿[￿Y 2,704.•5 9,84549 4,757. 5.53021 102.n 284.90 3.40772 {10.310.391 11.WJ8.001 DUR ￿R$M$ 112.3B 3.322.28 5.889.15 61.536.12 158.94 1079.93 20.9WA9 313.ODD.00 46.337.51 463376.54 la14.316201 128,883.80} 307.790 00 UR 150,032.13 1155.209.7DI I174,￿.09) (176.957.061 350,958.94 12B.WAQI 412N91.76 {30.49BAO) 1,397,gJgAI DUR&UR

THE PAROCHIAL CHURCH COUNCIL OF ST. PAULINUS, CRAYFORD

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF ST. PAULINUS, CRAYFORD

This report on the financial statements of THE PAROCHIAL CHURCH COUNCIL OF ST. PAULINUS, CRAYFORD for the year ended 31 December 2025, which are set on pages 1 to 11 is in respect of an examination carried out in accordance with s145 of the Charities Act 2011 (the Act).

Respective responsibilities of the members and the examiner

The church's PCC committee members are responsible for the preparation of the accounts. The church's PCC committee members consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10(1)(d) of the Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act)

• to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission and in accordance with Regulation 11 of the Charities Accounts Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees/the committee members 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

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

• (1) which gives us reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 130 of the Act; and

• to prepare financial statements which accord with the accounting records and comply with the requirements of the Act:

• have not been met; or

• to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached; or

• which gives us reasonable cause to believe that in any material respect the accounting rules of the charity’s constitution have not been met.

GHG

Gemma L Fogarty FCA Sadler Davies

Trading as: Finsbury Robinson Ltd Top Floor, West Hill House, Dartford, Kent DA1 2EU

Date: 8th April 2025