The Parish Church of the Good Shepherd Sand Hill Farnborough GU14 8ER
Annual Report and Financial Statements
of the Parochial Church Council
for the year ended 31 December 2025
Incumbent
Revd Thea Edwards The Vicarage 45, Sand Hill Farnborough GU14 8ER
Banks
National Westminster Bank plc CAF (Charities Aid Foundation)
CCLA Investment Management Ltd (CBF Church of England Fund)
Cambridge and Counties Bank Charity Bank Ltd
Independent Examiner:
Mr Zachary Ramsden FCA
Registered Charity No 1127829
The Parish Church of the Good Shepherd – Annual Report for 2025
Administrative information
The Parish Church of the Good Shepherd is situated in Sand Hill, Farnborough, Hampshire. Together with the Parish of St. Peter’s it forms the North Farnborough Group Ministry as part of the Diocese of Guildford within the Church of England. The church’s patron is the Church Pastoral Aid Society.
The Parochial Church Council (PCC) of the Church of the Good Shepherd is a charity, registered with the Charity Commission as Registered Charity Number 1127829.
PCC members who have served from 1 January 2025 until the date this report was approved are:
| Incumbent: | Revd Thea Edwards | Chair |
|---|---|---|
| Curate: | Revd Tom Wilcox | (from 30.6.25} |
| Wardens: | Karen Dawson | (to 25.5.2025) |
| Steven Robinson | (from 25.05.25) Lay chair | |
| Jacqui Ward | (from 25.05.25) | |
| Representatives on the Deanery Synod: | ||
| Malcolm Bardsley | ||
| Alison Lake | ||
| Elected Members: | Kay Bademosi | (to 25.05.25) |
| Iris McKee | ||
| Bev Marchment | (to 25.05.25) Secretary | |
| Michelle Minchin | ||
| Dianne Pickford | ||
| Steve Reid | (to 25.5.2025) | |
| David Riddlestone | ||
| Steven Robinson | (to 25.5.2025) | |
| Marian Rudall | Treasurer | |
| Doris Rudd | (to 5.11.2025) | |
| Kshitiz Sharma | (from 25.5.2025) | |
| Richard Troughton | ||
| XX (trustee with a dispensation) | (from 25.5.2025) | |
| Co-opted Members | Judith Hillary | (from Deaf church) |
| Bev Marchment | (from 25.05.25) Secretary | |
| Lance Nevill | (from 25.05.2025) (Lay Chair and Warden to 25.5.2025) |
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The Parish Church of the Good Shepherd – Annual Report for 2025
Structure governance and management
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure.
The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC. The PCC operates through a small number of committees, which meet between full meetings of the PCC.
The Standing Committee is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. The Standing Committee consists of the Vicar, Curate, Wardens, Secretary and Treasurer.
The full PCC met six times during 2025, with the Standing Committee meeting 14 times.
Safeguarding
The PCC has a safeguarding policy and appoints a Safeguarding Officer who acts as a focal point for concerns. All key staff and volunteers working with children and vulnerable adults are recruited using Safer Recruitment principles and, where appropriate, are checked with the Disclosure and Barring Service. Clergy receive regular safeguarding training through the Diocese of Guildford and training is undertaken by other staff and volunteers as required. The PCC receives an annual report on safeguarding and reviews the safeguarding policy. Additionally, safeguarding is an item on the agenda of every PCC meeting.
Objectives and activities
The PCC of the Church of the Good Shepherd has the responsibility of co-operating with the Incumbent, the Revd Thea Edwards, 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 of the Good Shepherd, Sand Hill, Farnborough and its grounds. The incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
Church attendance
There are 118 parishioners on the Church Electoral Roll, 30% of whom are resident within the parish. The average attendance at Sunday services across the year was 98 (2024-110). The October measure of ‘usual Sunday attendance’ was 103. These figures are for those attending in person but we also we live stream on YouTube.
Review of the year
In 2025 our study of Exodus permeated our worshipping life and strategic work throughout the year as we reflected on the sovereign and redemptive power of God. We were challenged by a series of guest preachers about being God's people in a season of change and trusting his leading.
Our church has grown in breadth across the generations, with the seniors’ coffee morning bursting at the seams, and our children and youth work continuing to welcome everyone from toddlers to teenagers weekly. Work with
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The Parish Church of the Good Shepherd – Annual Report for 2025
Review of the year (contd)
the local community schools further deepened to include facilitating termly quiet prayer spaces at lunchtime for children at Grange Junior, where Thea also became Governor.
It's been important to spend time together with Bring & Share lunches, a PCC Away Day, and a new structure to the APCM, leading everyone in celebrating and reviewing God’s work in and through us. Our outreach activities continue to provide help to those in our parish who are most in need, with the Olive Branch clothing exchange and Food Larder both faithfully available weekly, and No Questions Asked bags of food, on a monthly pattern.
In June we welcomed our new curate, Tom Wilcox, and his family. This addition is supported by the Strategic Development funding available to the Diocese of Guildford with the explicit purpose of training a greater number of priests in and for parishes of high deprivation index and brings extra capacity to our team and a fresh impetus to refocus our ministry and activities around kingdom growth.
Tom has established the 3-2-1 course (by Speak Life) for those curious about faith in Jesus Christ and designed a new church website to enable a stronger digital presence and welcome online. In November, we said goodbye to Abbie Edwards, our Community Pioneer Pastor, with us for 9 years. We expect that these staffing changes will bring a change of emphasis to our community life, ministries and activities, especially as we look to orientate everything we do around the gospel of Jesus Christ and kingdom growth, in line with our church values.
A small group joined the CPAS Leading Evangelism Learning Hub which explored ways of modelling and mobilising our church to be bolder in sharing faith. As a local church we remain committed to reaching our parish with the love and grace of Jesus Christ, and to playing our part in his body of believers in Guildford Diocese.
Financial review
During 2025, total donations to the Church of the Good Shepherd, decreased by 5% to £220,359. Expenditure decreased from £258,143 to £249,469. The Church’s 2025 contribution to Parish Share of £76,226 was met in full. At the end of the year the general reserves had decreased by £6,488.
Reserves policy
The PCC’s policy is to maintain a minimum balance on unrestricted funds of three months’ expenditure. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance held at 31 December 2025 was £47,719 which equates to just under three months’ budgeted expenditure for 2026.
Missions Policy
The church aims to give 10% of its donated and investment income to other local, national, and overseas mission organisations.
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The Parish Church of the Good Shepherd – Annual Report for 2025
Independent Examiner's Report to the Parochial Church Council of The Church of the Good Shepherd, Farnborough
I report on the accounts for the year ended 31 December 2025 which are set out on pages 5 to 13.
Respective responsibilities of the PCC and Independent Examiner
As the charity's trustees, 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 2011 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 material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or
-
the accounts did 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.
Zachary Ramsden FCA Chartered Accountant 63 Deakin Leas, Tonbridge, Kent TN9 2JT
24 March 2026
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The Parish Church of the Good Shepherd – Annual Report for 2025
Statement of Financial Activities
For the year ending 31 December 2025
| Notes INCOME FROM: Donations 2a Investments 2b Church activities 2c Total income EXPENDITURE ON: Church activities 3 Total expenditure Net income/(expenditure) before transfers Transfers between funds 11 Net movement in funds Fund balances brought forward at 1 January 2025 Fund balances carried forward at 31 December 2025 |
Unrestricted Restricted Total 2025 Unrestricted Restricted Total 2024 £ £ £ £ £ £ 194,959 25,400 220,359 188,421 44,306 232,727 7,985 - 7,985 8,549 - 8,549 10,936 - 10,936 12,768 - 12,768 |
|---|---|
| 213,880 25,400 239,280 209,738 44,306 254,044 |
|
| 220,356 29,113 249,469 200,904 57,239 258,143 |
|
| 220,356 29,113 249,469 200,904 57,239 258,143 |
|
| (6,476) (3,713) (10,189) 8,834 (12,933) (4,099) - - - 1,600 (1,600) - |
|
| (6,476) (3,713) (10,189) 10,434 (14,533) (4,099) 201,007 17,403 218,410 190,573 31,936 222,509 |
|
| 194,531 13,690 208,221 201,007 17,403 218,410 |
The notes on pages 7 to 13 form part of these accounts.
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The Parish Church of the Good Shepherd – Annual Report for 2025
Balance Sheet
At 31 December 2025
| Note FIXED ASSETS Tangible fixed assets 7 CURRENT ASSETS Debtors 8 Cash at bank and in hand 9 LIABILITIES Creditors - amounts falling due within one year 10 NET CURRENT ASSETS TOTAL NET ASSETS PARISH FUNDS 11 Restricted Unrestricted: Designated funds General funds (free reserves) 12 |
2025 2024 £ £ 3,742 5,422 5,257 7,584 203,748 209,854 |
|---|---|
| 209,005 217,438 (4,526) (4,450) |
|
| 204,479 212,988 |
|
| 208,221 218,410 |
|
| 13,690 17,403 146,812 146,800 47,719 54,207 |
|
| 208,221 218,410 |
The notes on pages 7 to 13 form part of these accounts.
Approved by the Parochial Church Council on 24 March 2026 and signed on its behalf by:
Revd Thea Edwards Incumbent
Bev Marchment PCC Secretary
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The Parish Church of the Good Shepherd – Annual Report for 2025
Notes to the Financial Statements
For the year ended 31 December 2025
1 Accounting policies
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ ‘true and fair view’ provisions, together with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS102)).
The financial statements have been prepared under the historical cost convention. 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.
Funds
Restricted funds represent a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund.
Designated funds are unrestricted funds which the PCC has earmarked for a particular purpose. The aim and use of each designated fund is set out in the notes to the financial statements.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
Income: Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. All other income is recognised when it is receivable. All incoming resources are accounted for gross. The value of gifts donated for the Larder is calculated by valuing the parcels given out and deducting the costs of items purchased.
Expenditure: This includes all expenditure incurred in meeting the church’s main objectives and includes all costs in support of those objectives. Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due.
Fixed assets
Consecrated land, buildings and equipment are not included in the financial statements by virtue of the Charities Act 2011.
Moveable church furnishings held by the Incumbent 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.
Equipment used within the church premises is depreciated on a straight line basis over 5 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
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The Parish Church of the Good Shepherd – Annual Report for 2025
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
| 2 Income a Donations Planned giving: Gift aid donations Income tax recoverable Other planned giving Legacy Collections at services Grants Donations/appeals etc Value of food given for Larder b Investments Bank and other interest c Church activities Bookstall Church hall lettings Fees Miscellaneous TOTAL INCOME |
Unrestricted funds Restricted funds Total 2025 Total 2024 £ £ £ £ 126,332 3,724 130,056 135,633 33,453 944 34,397 35,326 23,685 2,367 26,052 22,304 - - - 1,000 1,460 - 1,460 2,196 500 7,000 7,500 500 9,529 7,789 17,318 19,923 - 3,576 3,576 15,845 |
|---|---|
| 194,959 25,400 220,359 232,727 |
|
| 7,985 - 7,985 8,549 |
|
| 7,985 - 7,985 8,549 |
|
| 213 - 213 232 7,513 - 7,513 8,959 1,031 - 1,031 925 2,179 - 2,179 2,652 |
|
| 10,936 - 10,936 12,768 |
|
| 213,880 25,400 239,280 254,044 |
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The Parish Church of the Good Shepherd – Annual Report for 2025
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
3 Expenditure
| xpenure Missionary and charitable giving: Overseas Mission organisations Relief and development agencies Home mission Secular charities Ministry: Diocesan parish share Other ministry costs Larder Office expenses Church and hall running expenses Church and grounds maintenance Bookstall Salaries and pension Training costs Special events Total expenditure |
Unrestricted funds Restricted funds Total 2025 Total 2024 £ £ £ £ 11,098 902 12,000 12,100 3,638 - 3,638 3,500 3,550 - 3,550 3,350 900 - 900 750 |
|---|---|
| 19,186 902 20,088 19,700 |
|
| 76,226 - 76,226 74,367 19,595 - 19,595 20,967 - 18,211 18,211 41,651 1,302 - 1,302 1,185 16,001 - 16,001 16,615 23,836 - 23,836 9,502 231 - 231 218 62,817 10,000 72,817 72,550 842 - 842 1,135 320 - 320 253 |
|
| 201,170 28,211 229,381 238,443 |
|
| 220,356 29,113 249,469 258,143 |
4 Staff costs
| Salaries National Insurance Pension costs |
2025 2024 £ £ 68,105 68,605 796 - 3,916 3,945 |
|---|---|
| 72,817 72,550 |
During 2025 the PCC employed a parish secretary, a Pioneer Community Worker (to 14 November 2025) and a Youth and Children’s Minister, none of whom earned £60,000 or more. The Pioneer Community Worker, the Youth and Children’s Minister and the parish secretary were reimbursed for expenses incurred in carrying out their duties.
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The Parish Church of the Good Shepherd – Annual Report for 2025
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
5 Pension Scheme
The Church of the Good Shepherd participates in the Pension Builder Scheme section of the Church Workers Pension Fund (CWPF) for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.
The CWPF has two sections - the Defined Benefits Scheme and the Pension Builder Scheme which has two subsections - a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.
Pension Builder Scheme
The Pension Builder Scheme of the CWPF is made up of two sections, Pension Builder Classic and Pension Builder 2014, both of which are classed as defined benefit schemes. The Church of the Good Shepherd participates in the latter section.
Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.
There is no sub-division of assets between employers in each section of the Pension Builder Scheme.
The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the Statement of Financial Activities in the year are contributions payable (2025: £3,916; 2024: £3,945).
A valuation of the Pension Builder Scheme is carried out once every three years. The most recent scheme valuation completed was carried out as at 31 December 2022. For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.
The legal structure of the scheme is such that if another employer fails, Church of the Good Shepherd could become responsible for paying a share of that employer’s pension liabilities.
6 Trustees
None of the PCC members was paid any remuneration or received any benefit from an employment with the charity but, where appropriate, were reimbursed out-of-pocket expenses. 12 (2024 – 10) trustees were reimbursed a total of £5,607 (2024 - £9,263) during the year for expenses incurred on behalf of the church. Donations received from members of the PCC and their related parties amounted to £55,459 (2024 - £65,752) in the year.
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The Parish Church of the Good Shepherd – Annual Report for 2025
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
7 Fixed assets for use by the PCC
| , Actual / deemed costAt 1 January 2025 Additions At 31 December 2025 DepreciationAt 1 January 2025 Charge for the year At 31 December 2025 Net Book ValueAt 31 December 2025 At 31 December 2024 |
Church Equipment Total £ £ 32,034 32,034 1,388 1,388 |
|---|---|
| 33,422 33,422 |
|
| 26,612 26,612 3,068 3,068 |
|
| 29,680 29,680 |
|
| 3,742 3,742 5,422 5,422 |
Church equipment comprises office equipment, two video projectors, a sound desk, hybrid services equipment, an electronic piano, worship area chairs and kitchen equipment.
8 Debtors
| Income tax recoverable Prepayments and accrued income Other debtors Cash and bank accounts Charities Aid Foundation current account Nat West current account Cambridge and Counties Bank 95 day access Cambridge and Counties Bank 60 day access CBF Deposit Fund Charity Bank 1 year fixed term account Cash in hand |
2025 2024 £ £ 3,735 4,620 1,436 2,293 86 671 |
|---|---|
| 5,257 7,584 |
|
| 2025 2024 £ £ 11,739 14,797 1,131 675 71,006 68,294 14,541 14,055 55,331 61,981 50,000 50,000 - 52 |
|
| 203,748 209,854 |
9 Cash and bank accounts
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The Parish Church of the Good Shepherd – Annual Report for 2025
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
10 Creditors
| Amounts falling due within one year: | 2025 2024 £ £ 4,526 4,450 |
|---|---|
11 Statement of funds
Restricted funds
| Larder Banner workshop Youth and Children’s Minister Church for deaf people Mission fund |
Balance at Incoming Resources Balance at 1 Jan 2025 resources Expended Transfers 31 Dec 2025 £ £ £ £ £ 1,718 24,498 18,211 - 8,005 454 - - - 454 15,000 - 10,000 - 5,000 231 - - - 231 - 902 902 - - |
|---|---|
| 17,403 25,400 29,113 - 13,690 |
The Larder Fund is for the provision of food and essential household items to people within the local community.
Unrestricted funds
| Designated funds: Development fund Major repairs fund Mission fund General funds: Free reserves |
Balance at Incoming Resources Balance at 1 Jan 2025 resources Expended Transfers 31 Dec 2025 £ £ £ £ £ 95,000 - - - 95,000 50,000 - - - 50,000 1,800 19,086 19,098 1,812 |
|---|---|
| 146,800 - 19,086 19,098 146,812 54,207 213,880 201,270(19,098) 47,719 |
|
| 201,007 213,880 220,356 - 194,531 |
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The Parish Church of the Good Shepherd – Annual Report for 2025
Notes to the Financial Statements (continued)
For the year ended 31 December 2025
11 Statement of funds (continued)
Funds are held in the Development Fund to provide for the future development of the church’s ministry and it is anticipated that these will be used up over the next five years as we build up our regular giving to meet the cost of employing a Youth and Children’s Minister.
The Major Repairs Fund has been built up so that funds are available when major repairs are required to our buildings.
12 Analysis of net assets by fund
| . Fixed assets for church use Current assets Current liabilities Fund balance |
Unrestricted Restricted Total Funds Funds 2025 £ £ £ 3,742 - 3,742 195,315 13,690 209,005 (4,526) - (4,526) |
|---|---|
| 194,531 13,690 208,221 |
13 Mission and charitable giving
Overseas mission
| Crosslinks / Arise - Debbie and Alan Burt Operation Mobilisation (OM) - Jenny and Nihad Shihadi Relief and development agencies Giving Hope to Turkey Open Doors Tearfund Home mission BSL Translation Christian Deaflink Church Pastoral Aid Society (CPAS) Connect Christian Counselling Signs of God The Triangle Secular charities Step-By-Step |
6,000 6,000 1,637 1,000 1,000 363 50 1,000 675 313 1,150 900 |
|---|---|
| 20,088 |
Additionally, special offerings have been taken up for National Deaf Children’s Society and Step by Step.
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