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2025-12-31-accounts

St Nicolas Great Bookham PCC

Registered as The Parochial Church Council of the Ecclesiastical Parish of Great Bookham in the Diocese of Guildford

Trustees’ Report and Financial Statements For the year ended 31 December 2025

Registered Charity Number 1127867

St Nicolas Great Bookham PCC

Report of the Trustees for the year ended 31 December 2025

Contents
The Report 1
Aims and Purposes 1
Objectives and Activities 1
Achievements and Performance 1
Financial Review 5
Reserves Policy 6
Investment Policy 6
Public Benefit 6
Risk Management 7
Safeguarding 7
Service 7
Structure, Governance and Management 7
Administrative Information 7
Independent examiner's report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13-19

St Nicolas Great Bookham PCC

Page 1

The Report

The trustees present their report with the financial statements of the charity for the year ended 31st December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS102) (effective 1 January 2019).

The Parochial Church Council of the Ecclesiastical Parish of Great Bookham is also known as St Nicolas Church, Great Bookham. The members of the St Nicolas' Parochial Church Council (PCC) are the trustees of the charity.

Aims and Purposes

The PCC has the responsibility of co-operating with the incumbent of St Nicolas, Great Bookham, the Reverend Canon Alan Jenkins, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

The PCC is also specifically responsible for the maintenance of the church buildings and churchyard.

Objectives and Activities

Our Mission statement is ‘Building Faith in the Community’. As such, the PCC is committed to enabling as many people as possible to worship at St Nicolas Church and to become part of our church community. Our services and worship put faith into practice through prayer, scripture, music and sacrament. We seek to enable ordinary people to live out their faith as part of our church community through:

To facilitate this work, it is important that we maintain the fabric of St Nicolas church and its associated buildings.

During the year, we began to focus on our new Church Development Plan (CDP) for 2025 and 2026. This CDP identified priority areas on which to focus activity: inspiring each member of the church family to take the next step in their journey of faith, bringing the good news to bear in response to the needs and concerns of our community and increasing our capacity to take forward the mission of the church.

Achievements and Performance

Worship and Prayer

Worship and Prayer are the core activities of St Nicolas.

Worship at St Nicolas meets the needs of the congregation and visitors through our regular services; and the needs of the wider community through our occasional offices (baptism, marriage, funerals and twiceyearly memorial service) and our special services (Easter, Harvest, Remembrance and Christmas).

St Nicolas Great Bookham PCC

Page 2

Our Christmas Services (Nine Lessons and Carols, Children’s Crib Service, two Family Carol services, and Midnight Communion) again proved very popular for the village.

For those who prefer a more relaxed style of worship, monthly provision is made through our ‘Morning Praise’ and ‘New Fire’ services.

Our newly appointed Families and Children’s Ministry Leader, who joined us in September, facilitates Children’s Church (GLOW) each Sunday during term time; and the use of the church for services run by the local schools.

In 2025 we appointed a new Director of Music and a new regular organist.

Worship is led by our Ministry Team.

Public prayer is available on Mondays, Wednesdays and most Saturdays; while private prayer is encouraged through the cycle of prayer published in our weekly newsletter and monthly magazine. Intercessions also form a significant part of all our main services and are frequently led by members of the congregation.

Prayer requests may be posted via our website, placed in the Prayer Box or on the Prayer Tree in Church, which remains open during daylight hours throughout the week. Requests are included in our Monday and Wednesday prayer meetings. The prayer life of the church is also encouraged by our regularly updated prayer-stations in the church and through our small group meetings.

Church Membership and Attendance

Typical attendance at our regular Sunday services based on the October Count is: 13 at Holy Communion at 8am and 81 at 10am services. The same data shows that average attendance at Thursday morning Holy Communion is 13. During school term time, provision was made for primary school aged children at our Sunday 10am services.

Online - The average number of unique views of our recorded services in 2025 was 18.

There were 184 members on the Church Electoral Roll at 31 December 2025.

Families and Children's Ministry

Building on the firm foundation put in place by Celeste Rios, our Families and Children's Minister until July 2025, over the past few months, the Families and Children’s Ministry has focused on engaging children and families in accessible, meaningful ways.

Glow: Attendance varies weekly. We have trialled strategies to make sessions more inclusive and introduced moments of stillness under the idea of “listening for God in whispers and stillness,” which the children have responded to positively.

Tots Alive: Attendance varies weekly but is good. The group remains a welcoming space for families to connect while exploring Christian themes through toddler-friendly Bible stories.

Community Outreach : Our first Musical Theatre Club trial was successful, incorporating Christian reflection in a way all children can relate to. Half-termly assemblies with two local schools continue, and one school recently visited the church to make Christingles. Children’s Christmas services, including eight Christingles and a Crib Service, had excellent attendance and response.

St Nicolas Great Bookham PCC

Page 3

Uniformed Groups : local groups joined Remembrance activities and showed their art in church. Scouts will be visiting the church early in 2026.

We are grateful to our volunteers, whose dedication makes these activities possible!

Youth Ministry

Bookham Youth (BYouth) continued throughout 2025, increasing to three days a week from September to include a Wednesday. We also ran our other projects, including three Making Good projects and a residential trip during the Easter holidays. Connect (looking at issues) and Explore (exploring Christian faith) have also continued and we have enjoyed seeing more young people attending. Leatherhead Youth Project (of which BYouth is part) has continued working in the Howard, running the weekly drop-in, the Christian Union, delivering group work during the summer term, presenting an assembly to Year 7 and providing counselling and emotional wellbeing sessions. We have also welcomed some more young leaders - young people who have attended BYouth for a while and would like to take on extra responsibilities and provide suggestions. The team consists of Lucy (Bookham Lead) and Charis (Bookham sessional worker), with frequent support from the Leatherhead youth workers.

Pastoral

The Ministry Team, Pastoral Team and Bereavement visitors provide a wide range of pastoral support to people living in the parish, including visiting those housebound, those in hospital and care homes, those who have been bereaved or are unwell and those experiencing problems and difficulties of many kinds. Pastoral Team members also provide weekly social coffee mornings and regular Friendship Lunches for those living alone. Some are also involved with the local Anna Chaplaincy activities referred to in later sections. Some take home communion to several housebound individuals and to a small group at Southey Court. There is a well-attended twice-yearly Memorial Service for those bereaved.

Mission and Evangelism

During 2025, the church supported the work of six nominated charities covering a wide range of needs with speakers from each charity visiting us to explain more about their work.

The Barnabas Men’s Fellowship met monthly in the Pastoral Centre and the Bloom Ladies’ Group held their popular termly breakfasts.

Our community coffee mornings held on Tuesdays and Thursdays (after the service of Holy Communion) continued. A young person from The Grange Centre for People with Disabilities now helps serve coffee and cake on Thursday.

An Easter Family Fun Day attracted many young families and in May, a concert by the duo ‘Celtish’, organised by Churches Together in Bookham, was a sell-out. Other concerts during 2025 raised funds and profile for St Nicolas.

St Nicolas also fully supported the two main village events, Village Week and Spirit of Christmas.

St Nicolas Great Bookham PCC

Page 4

Eco Church

Having achieved the Eco Church Gold Award in September 2024, word spread and the St Nicolas Eco team was kept busy in 2025 supporting Diocesan Eco initiatives, and giving guidance and help to other local churches, as well as talks and presentations to various community groups.

Other notable team efforts during the year were: holding a Fairtrade coffee morning to raise money for Transform Trade and organising a harvest lunch for congregation members using local produce. The team also continued work in the Pastoral Centre garden and wildlife corner.

Ecumenical Relationships

We remain very grateful to Sue Ferguson, an active member of Eastwick Road Church , who agreed to continue leading Churches Together in Bookham (CTiB) for a further year. We also appreciate the benefit of the Fraternal , the regular meetings of local church leaders.

Each church took its turn at leading during the Week of Prayer for Christian Unity , some making use of the published material whilst others were more freestyle. Numbers were typically 15-20.

In 2025 CTiB communicated across the churches via Team Spirit – published three times a year and made available in each of the churches as well as online. We also took out a shared advertisement in the magazine of the Bookham Residents Association – a cost and distribution-effective means of making our Christmas services known.

We contributed to the annual Village Day in June through the provision of staffing and financial support for two activities – Last Man Standing and Bucking Bronco . The committee of CTiB is currently reviewing how best to continue supporting Village Day.

St Nicolas once again led Good Friday and Remembrance Day services as well as provided a venue and hospitality for the Spirit of Christmas event in early Advent. We were also pleased to share in a Maundy Thursday Agape Meal at Bookham Baptist Church .

Through The Meeting Place , a charity established by the local churches, we support the employment of an Anna Chaplain – someone whose brief it is to work with older members of the community, particularly those who are isolated and maybe who have no connection with church.

Finally, three of the local churches, including St Nicolas, continued to work together to fund a youth worker for Bookham through the Leatherhead Youth Project (LYP) ; see above for more information in relation to this work. Numbers at the three-times-a-week drop-in centre continue to grow, thus underlining the need for a new community centre for Bookham.

Deanery Synod

The parish was represented by four people in 2025, following the elections held in 2023 for a term of three years. The Deanery Synod provides the PCC with an important link between the parish and the wider structures of the church.

St Nicolas Great Bookham PCC

Page 5

The Church Buildings and Surrounds

The church buildings and churchyard remain in excellent condition thanks to the work of volunteers and contractors. In addition to general maintenance works the following specific larger items were completed in 2025:

A faculty has been obtained to introduce a memorial stone in the Old Garden of Remembrance. This work is waiting for the monumental mason to be able to start.

The PCC is very grateful to the volunteers on the Fabric Committee who oversee this work and carry out the more routine tasks. We would particularly like to thank David Wall and David Barnes for their valued contribution in masterminding most of this vital work and Angela Stevens for overseeing the Churchyard.

The PCC is thankful for the continued support of Mole Valley District Council for the maintenance of the churchyard.

The next Quinquennial Inspection is due in 2027.

Financial Review

The financial statements for the year ended 31 December 2025 are set out in the following pages together with a report from our independent examiner, Philip Longstaff of Ellis Atkins.

Key points to note are:

St Nicolas Great Bookham PCC

Page 6

As far as the overall financial position in 2025 is concerned the church has much to be thankful for, particularly the improvement in the level of reserves. However, a number of factors worked in our favour, including the exceptional amount given in legacies and the relatively small amount which had to be spent on repairs and maintenance. On the other hand, the significant drop in income from giving is of concern.

Reserves Policy

It is the policy of the PCC (as revised at its meeting in September 2025) to maintain a balance of at least £100,000 in the General and Designated Fabric Funds taken together to meet unforeseen emergencies or operational costs or uncertainty over future income. At the end of 2025 the combined balance in these funds stood at some £141,000.

Investment Policy

Church funds may only be deposited with financial institutions which carry the explicit guarantee of the UK government (currently limited to £120,000) through the Financial Services Compensation Scheme. Funds held with any one institution are be limited to this guaranteed level.

Public Benefit

When planning our activities for the year, our 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’.

Risk Management

Major risks to which the church is exposed, as identified by the Trustees, have been reviewed and procedures have been established to manage these risks. The PCC maintains risk assessments for all significant activities, both within the church and for external events.

Safeguarding

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children

St Nicolas Great Bookham PCC

Page 7

and vulnerable adults. The PCC has received regular reports throughout the year regarding Safeguarding at the Church and has been asked to review activity on the Parish Dashboard and confirm their understanding of its responsibilities. Scenario-based internal safeguarding training has taken place this year for pastoral leaders. The Rector and PSO attended the Diocese Safeguarding day.

Service

We would like to thank all who contribute their gifts to make our church the lively and vibrant community it is. This year, the work of our volunteers, whether in positions of responsibility or giving their time and talents in support of the work of St Nicolas, has been critical to allowing our presence in the community not only to continue but to thrive. We are very grateful to you all.

Structure, Governance and Management

The method of appointment of PCC members is set out in the Church Representation Rules. At St Nicolas the membership of the PCC comprises the incumbent, two further ordained clergy, the churchwardens, members of Deanery Synod and members elected by those of the congregation on the electoral roll of the church. All those who attend our services 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 church are to be spent.

The full PCC met six times during the year with an average level of attendance of 71%. There were two additional meetings attended by several PCC members to hear about and discuss the progress on our Church Development Plan for the year.

Administrative Information

St Nicolas Church is situated in Lower Road, Great Bookham. It is part of the Diocese of Guildford within the Church of England. The correspondence address is the Parish Office, 2A Fife Way, Great Bookham, Leatherhead, Surrey KT23 3PH.

St Nicolas Great Bookham PCC

Page 8

PCC members who have served from the beginning of the year until the date this report was approved:

Incumbent Reverend Canon Alan Jenkins Chair Honorary Assistant Minister Reverend Barbara McDonald Curate Reverend Gill Caldwell Churchwardens Joy Lord To May 2025 Nick Garrett From May 2025 Heather Gerrard Deanery Synod Clare Curran Peter Evans Heather Gerrard Amanda Rowland Diocesan Synod Heather Gerrard Elected Members David Barnes Romey Criswick From September 2025 Tina Dennett Nick Garrett * Heather Gerrard ** *** To March 2025 Joy Lord From March 2025 Neil McDonald From March 2025 Amanda Rowland** To March 2025 Robert Searle To March 2025 Anne Shears Jackie Stephens To March 2025 Angela Stevens Terry Taylor From March 2025 Chris Turner Sue White To March 2025 Jan Williamson To March 2025 Co-opted Members Neil McDonald To March 2025 Karen Gaunt From March 2025 PCC Secretary Amanda Rowland

** Heather Gerrard and Amanda Rowland served as members of the Deanery Synod whilst also elected members of the PCC. This continued to be the case into 2025 although Heather Gerrard and Amanda Rowland ceased to be elected members in March 2025.

*** Heather Gerrard also served as a member of the Diocesan Synod whilst also an elected member of the PCC; Heather ceased to be an elected member in March 2025.

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St Nicolas Great Bookham PCC

Page 10

Independent examiner's report to the trustees of The Parochial Church Council (PCC) of the Ecclesiastical Parish of St Nicolas Great Bookham

I report to the charity trustees on my examination of the accounts of The Parochial Church Council of the Ecclesiastical Parish of St Nicolas Great Bookham (the Trust) for the year ended 31st December 2025.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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

Philip Longstaff FCA

The Institute of Chartered Accountants in England and Wales

Ellis Atkins, Chartered Accountants Constable Court 62 Dene Street Dorking Surrey RH4 2DP

Date: 17[th] March 2026

St Nicolas Great Bookham PCC

Page 11

Statement of Financial Activities for the year ended 31 December 2025

Statement of Financial Activities
for the year ended 31 December 2025
Notes
Income from:
Donations and legacies
Planned giving
2a.
Gift Aid
Collections at services
2b.
Other donations
2c.
Grants
2d.
Activities for generating funds
2e.
Church Activities
2f.
Income from investments(inc 19 The Lorne)
2g.
Other income
Total income
Expenditure on:
Costs of generating funds
3a.
Church Activities
Parish Share
Staff and Youth Leader costs
Other ministry and service costs
3b.
Costs of other charged-for items
3c.
Administration
3d.
Missionary and charitable giving
3e
Upkeep of church and other buildings
3f.
Governance
3g.
Other
Total Expenditure
Net income/(expenditure) before transfers
Gross transfers between funds
10
Fund transfers in
Fund transfers out
Net transfers
Net income before
other recognised gains and losses
Other recognised gains
Revaluation of property
Net movement in funds
Funds at 1 January 2025
Funds at 31 December 2025		 Unrestricted
Designated
Restricted
Total
Total
funds
funds
funds
2025
2024
£
£
£
£
£
146,991
-
-
146,991
152,864
34,903
-
1,088
35,991
36,193
5,043
-
-
5,043
8,602
4,305
57,000
15,595
76,900
9,705
249
-
32,833
33,083
19,670
9,456
-
220
9,676
11,672
17,702
-
-
17,702
16,259
1,221
27,980
222
29,422
26,749
100
-
-
100
368
219,969
84,980
49,958
354,907
282,080
1,807
7,021
-
8,828
10,249
105,322
-
-
105,322
104,710
66,671
-
-
66,671
66,942
6,900
-
-
6,900
8,566
1,748
28
-
1,776
1,750
2,290
-
-
2,290
2,690
19,400
-
-
19,400
13,750
25,352
-
47,769
73,120
53,495
2,268
-
-
2,268
2,097
21
-
1,472
1,493
128
231,779
7,049
49,241
288,069
264,376
(11,810)
77,931
717
66,838
17,704
18,524
-
552
19,075
28,910
552
18,524
-
19,075
28,910
17,972
(18,524)
552
-
-
6,162
59,408
1,269
66,838
17,704
-
-
-
-
-
6,162
59,408
1,269
66,838
17,704
66,990
790,315
6,383
863,688
845,984
73,152
849,723
7,651
930,527
863,688

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St Nicolas Great Bookham PCC

Page 13

Notes to the financial statements for the year ended 31 December 2025

1. Accounting Policies

The PCC is a public benefit entity under FRS 102. The financial statements have been prepared in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard 102 applicable in the UK and Republic of Ireland, and the Charities Act 2011.

The financial statements have been prepared under the historical cost convention except for the curate’s residence (19 The Lorne) which is shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Funds

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Designated funds are unrestricted funds which the PCC has, at its discretion, designated for particular purposes. The main designated funds are:

The Property Fund which represents an assessment of the market value of the curate’s house. The 19 The Lorne – Income and Expenditure Fund was created in 2024 to identify separately the finances of the curate’s house from the general running costs of the church.

The Vision fund which was created in 2008 using the proceeds of the sale of church property and which is a resource being used to finance the church vision plan.

With any building, and particularly with an ancient building like St Nicolas Church, money needs to be spent from time to time on unpredictable repairs and major items of maintenance which need to be budgeted for over several years. The Designated Fabric fund is held to accumulate funds for such items. It funds any expenditure on the buildings which is not routine maintenance.

The Legacy fund holds monies from legacies pending PCC decisions as to what important projects should benefit from use of this money.

The Garden of Remembrance Fund was created in 2019 to hold surplus income from inscriptions on the memorial stones for the New Garden of Remembrance, for use when installing future stones.

Restricted funds are funds where the PCC is constrained only to spend the funds as directed by the donor.

The Fabric (Restricted) Fund has been brought back into use to hold monies gifted or granted for specific works such as the Friends grant to replace the organ humidifier.

Two funds were created in 2024 to hold the proceeds of fundraising to upgrade the toilets in the Church Room: the Toilet Upgrade Fund and The Toilets and other Specific Projects Fund . The first is for money raised exclusively for the toilet upgrade and the second for money raised on the basis that it could be used for specific projects chosen by the PCC (not routine expenditure) if it was not needed for the toilet upgrade.

A Churchyard Fund was created in 2024 for funds received solely for the maintenance of the churchyard from Mole Valley District Council.

St Nicolas Great Bookham PCC

Page 14

Notes to the financial statements for the year ended 31 December 2025 continued

An Other Restricted Income Fund was created in 2025 to hold receipts restricted to particular purposes that are not fabric related.

Income

Planned giving, collections and donations are recognised when received. Tax refunds on gift aided giving are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resource, and their ultimate receipt is considered certain and can be measured reliably. All other incoming resources are recognised when receivable. All incoming resources are accounted for gross except for events for which the turnover is less than £250 which may be dealt with on a net receipts basis.

Expenditure

Expenditure is accounted for on an accruals basis. Grants and donations are accounted for when paid over. The Diocesan Parish Share is accounted for when due. All other resources expended are recognised when incurred.

Fixed assets

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

Moveable church furnishings held by the Rector and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church’s inventory which can be inspected at any reasonable time. All expenditure during the year on consecrated or beneficial buildings and moveable church furnishings, whether maintenance or improvement is written off as incurred.

All expenditure on furniture, fittings and office equipment is written off when incurred.

Freehold Property

The trust's policy is to maintain the curate’s house (19 The Lorne), its only freehold property, to a high standard through a continual programme of maintenance and to have regular revaluations. Depreciation is not provided on the property as, in the opinion of the trustees, the residual value is such that any depreciation charge and accumulated depreciation is not material The house has been included at an independent assessment of the market value at 31 July 2025 (£700,000) and is unchanged from the previous valuation in 2022. This property is intended to be revalued at three yearly intervals. The next revaluation will be carried out in 2028.

St Nicolas Great Bookham PCC

Page 15

Notes to the financial statements for the year ended 31 December 2025 continued

2a.
2b.
2c.
2d.
2e.
2f.
**2g. **		 2. Incoming resources:
Donations and legacies
Planned giving
Gift aided
Not gift aided
Regular giving envelopes
Other planned giving
Gift Aid
Collections at services
Sunday cash collections
Gift Aid - one-off envelopes
Online giving at Sunday services
Special services and other collections
Other donations
One-off gifts
Donations for flowers
Donations for specific purposes
Legacies
Grants
Government grants
Other grants
Activities for generating funds
Income from use of buildings
Fundraising event income
Other fundraising
Church activities
Weddings funerals and other church events
Fees to PCC
Miscellaneous fees
Choir fees
Income from refreshments
Other church activities
Other charged-for items
Magazine sales and advertising
Book of remembrance and plinth inscriptions
Charged-for items not covered elsewhere
Investment income
Bank and savings account interest
Income from 19 The Lorne
Other
Total income		 Unrestricted
Designated
Restricted
Total
Total
funds £
funds £
funds £
2025 £
2024 £
131,255
-
-
131,255
134,981
14,251
-
-
14,251
15,283
1,245
-
-
1,245
1,520
240
-
-
240
1,080
146,991
-
-
146,991
152,864
34,903
-
1,088
35,991
36,193
1,834
-
-
1,834
2,945
70
-
-
70
70
706
-
-
706
1,757
2,433
-
-
2,433
3,830
5,043
-
-
5,043
8,602
4,305
-
3,000
7,305
2,023
-
-
-
-
60
-
-
7,595
7,595
2,271
-
57,000
5,000
62,000
5,350
4,305
57,000
15,595
76,900
9,705
249
-
31,458
31,708
7,500
-
-
1,375
1,375
12,170
249
-
32,833
33,083
19,670
7,051
-
-
7,051
6,260
2,264
-
-
2,264
5,217
142
-
220
362
195
9,456
-
220
9,676
11,672
6,816
-
-
6,816
5,539
1,659
-
-
1,659
1,490
-
-
-
-
-
704
-
-
704
641
865
-
-
865
1,933
10,044
-
-
10,044
9,604
3,713
-
-
3,713
3,303
2,684
-
-
2,684
2,616
1,260
-
-
1,260
737
7,657
-
-
7,657
6,656
1,221
2,436
222
3,878
3,184
-
25,545
-
25,545
23,565
1,221
27,980
222
29,422
26,749
100
-
-
100
368
219,969
84,980
49,958
354,907
282,080

St Nicolas Great Bookham PCC

Page 16

Notes to the financial statements for the year ended 31 December 2025 continued

3a.
3b.
3c.
3d.
3e.
3f.
**3g. **		 3. Expenditure on:
Costs of generating funds
Fundraising activity costs
Finance charges
19 The Lorne costs
Church activities
Parish Share
Staff and Youth Leader costs
Other ministry and service costs
Music costs including visiting organists
Youth and children's activities
Refreshments, flowers, and service provisions
Outreach, Christian commitment and training
Ministry and service costs not covered elsewhere
Costs of other charged-for items
Magazine costs
Book of remembrance and plinth inscriptions
Charged-for items not covered elsewhere
Administration
Contributions to other organisations
Licences and IT
Office materials and photocopying and other
Missionary and charitable giving - Note 4
Upkeep and improvement of buildings
Utilities
Other running costs
Property repairs and maintenance
Furniture and equipment
Improvements
Insurance
Governance
Independent examiner
Other governance and safeguarding
Health and safety costs
Other
Total expenditure		 Unrestricted Designated
Restricted
Total
Total
funds £
funds £
funds £
2025 £
2024 £
1,317
-
-
1,317
1,356
490
-
-
490
383
-
7,021
-
7,021
8,509
1,807
7,021
-
8,828
10,249
105,322
-
-
105,322
104,710
66,671
-
-
66,671
66,942
3,298
-
-
3,298
4,324
328
-
-
328
288
1,792
-
-
1,792
1,932
1,219
-
-
1,219
847
263
-
-
263
1,175
6,900
-
-
6,900
8,566
238
-
-
238
224
984
28
-
1,012
1,053
526
-
-
526
472
1,748
28
-
1,776
1,750
520
-
-
520
70
823
-
-
823
1,513
947
-
-
947
1,107
2,290
-
-
2,290
2,690
19,400
-
-
19,400
13,750
12,276
-
-
12,276
13,534
7,738
-
-
7,738
7,363
-
-
13,051
13,051
27,504
2,305
-
-
2,305
343
-
-
34,717
34,717
963
3,033
-
-
3,033
3,788
25,352
-
47,769
73,120
53,495
2,180
-
-
2,180
2,040
88
-
-
88
57
-
-
-
-
-
2,268
-
-
2,268
2,097
21
-
1,472
1,493
128
231,779
7,049
49,241
288,069
264,376

St Nicolas Great Bookham PCC

Page 17

Notes to the financial statements for the year ended 31 December 2025 continued

4. Missionary and charitable giving
Bible Society
Christians Against Poverty
Christian Solidarity Worldwide
Oasis
Mission Aviation Fellowship
Mission to Seafarers		 Unrestricted Designated
Restricted
Total
Total
funds £
funds £
funds £
2025 £
2024 £
3,880
-
-
3,880
2,750
3,880
-
-
3,880
2,750
3,880
-
-
3,880
2,750
3,880
-
-
3,880
2,750
1,940
-
-
1,940
1,375
1,940
-
-
1,940
1,375
19,400
-
-
19,400
13,750
5. Staff costs
Wages and salaries
Social security costs*
Employer's contributions to pension and life assurance schemes
The average number of employees during the year was:		 2025
2024
£
£
49,978
50,760
-
-
2,936
3,310
52,914
54,070
4
4

No employee earned in excess of £60,000 per annum and none of them were trustees.

The trustees consider that the aggregate employment benefits of key management personnel were nil. (2024; nil)

6. Trustees and Related Parties

No members of the PCC have been remunerated or paid expenses for their role as trustees.

A total of £1,146 was paid in expenses to three members of the PCC - the Rector, the Assistant Minister and the Curate for travel, retreats, books and other incidental expenses. (2024: £1,177.)

Helen Turner, the wife of PCC member Chris Turner, was paid a total of £2,893 acting as Interim Music Lead (January to May); Director of Music (June to December); and for musical accompaniments at additional services.

Clare Curran is a Surrey County Councillor. A grant of £18,000 was received from Surrey County Council towards the toilet upgrade.

During their terms of office as trustees in 2025 PCC members and their close family donated in aggregate a total of £29,800 to the church (not including the Gift Aid recoverable on behalf of the PCC). £1,300 of this was donated for restricted purposes.

St Nicolas Great Bookham PCC

Page 18

Notes to the financial statements for the year ended 31 December 2025 continued

7. Legacies

As shown in Note 2c, at total of £62,000 was received in legacies during 2025. The legacies from Sylvia Chares (£2,000), Nigel Fenner (£50,000) and Joyce Goater (£5,000) were unrestricted and have been placed in the Legacy Fund which stood at £68,464 at the end of the year. The legacy from Pam Sexton (£5,000) was restricted to expenditure on the fabric of the church and has been placed in the Restricted Fabric Fund.

8. Debtors
Gift Aid
Other debtors and prepayments
9. Creditors
HMRC - income tax and NI
Fees assigned to Guildford Diocese and others
Other creditors and accruals
10. Analysis of fund transfers
Gross transfers between funds - in
Gross transfers between funds - out
Net transfers		 Unrestricted Designated Restricted
Total
Total
funds £
funds £
funds £
2025 £
2024 £
6,243
-
763
7,005
9,567
1,627
-
-
1,627
1,594
7,869
-
763
8,632
11,160
2,698
-
-
2,698
2,052
-
-
-
-
1,951
24,800
-
-
24,800
7,144
27,498
-
-
27,498
11,147
18,524
-
552
19,075
28,910
(552)
(18,524)
-
(19,075)
(28,910)
17,972
(18,524)
552
-
-

The following transfers were made at the end of 2025:

St Nicolas Great Bookham PCC

Page 19

Notes to the financial statements for the year ended 31 December 2025 continued

11. Comparative Statement of Financial Activities for the year ended 31 December 2024

Income from:
Donations and legacies
Planned giving
Gift Aid
Collections at services
Other donations
Grants
Activities for generating funds
Church Activities
Income from investments (inc 19 The Lorne)
Other income
Total income
Expenditure on:
Costs of generating funds
Church Activities
Parish Share
Staff and Youth Leader costs
Other ministry and service costs
Costs of other charged-for items
Administration
Missionary and charitable giving
Upkeep of church and other buildings
Governance
Other
Total Expenditure
Net income/(expenditure) before transfers
Gross transfers between funds
Fund transfers in
Fund transfers out
Net transfers
Net income before
other recognised gains and losses
Other recognised gains
Revaluation of property
Net movement in funds
Funds at 1 January 2024
Funds at 31 December 2024		 Unrestricted
Designated
Restricted
Total
funds
funds
funds
2024
£
£
£
£
152,864
-
-
152,864
36,039
-
154
36,193
8,602
-
-
8,602
2,083
5,350
2,271
9,705
775
10,698
8,197
19,670
6,455
-
5,217
11,672
16,259
-
-
16,259
1,406
25,244
99
26,749
368
-
-
368
224,851
41,292
15,938
282,080
412
8,509
1,328
10,249
104,710
-
-
104,710
66,942
-
-
66,942
8,566
-
-
8,566
1,750
-
-
1,750
2,690
-
-
2,690
13,750
-
-
13,750
25,582
16,033
11,879
53,495
2,097
-
-
2,097
128
-
-
128
226,627
24,542
13,207
264,376
(1,776)
16,750
2,730
17,704
15,212
13,454
244
28,910
13,698
15,212
-
28,910
1,513
(1,757)
244
-
(263)
14,993
2,974
17,704
-
-
-
-
(263)
14,993
2,974
17,704
67,253
775,322
3,409
845,984
66,990
790,315
6,383
863,688