## **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:
01322 557532
E-mail:
chur¢hadmin@stpaulinus.co.uk
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 net*ss•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 A*stW*Churth 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¥Ji*ant chur￿￿mmI*lrakn 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$9ts are a valL* 811stJanuary 2015, b*(￿￿￿.￿88￿d ti*wcal Mst.. The
r￿)￿a￿e ar￿￿o￿th5 t￿¥￿Ing$ is hig￿than ts de8m*J hi8knrical r￿l80 th8 to dryjwiate is sx) longer r4ecÈ&sary. The Chur
8nd Re￿￿0[* wt 8S88ts ofthe PCC arethyefrKe rKt ¥aK*d. Ther¥M￿￿o Insur8rt8 Iwd isto the valL* of£21 mill￿- P8rish
us PrAiGywth E()I#18sbc81 I￿￿3r(e
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8.5 thixrh, and £￿￿rter in the c*urthoffi•. valU￿j st ¢4>st A5£ets LI￿rE1,0000￿￿fittsn ¢)ff in Iha ￿ra[
purcho88.
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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¥ rev*uatic
Fwrvdu¢Et th? erxl ol th8 ya
(314,318.201
28,683.80
1814.80
43,575 26
105.112.08
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oftre St8temertof Aaamt￿5 investrnent prcyrty valu8ti￿ Yras ¢knved ftt¥n Intem&t￿*￿te9zwl¥ anth Rightmo¥e at
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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 &
N*m•
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**