The Parochial Church Council of Hardington Vale
Annual Report and Accounts
Year ended 31 December 2025
Re8lstered Charity No I12￿78
Prepared by
N J Brown FCCA
Reviewed by
Anthony Day
FCCA l Reiiredl
Contents
Income & Expendlture
Balance Sheet
Independent Examiners Re￿rt
Notes
Parlsh Funds
Banks. Debtors & Creditors
Appendltss
General Fund- Detailed Intome
General FuTrd- Detailed Expenditure
Frlends Fund- Incorne
Friends Fund- Expenditure
Restricted Fund5
Parish Magazines

H¥rdln8t4)n ValeGeneral Fund
Pwl
12 Month5Accounts to 3tst iknmber 2025
12 Months
Total
12 Months
Totsl
Frknth
Fynds
Funds
20Z5
2024
N￿e
IrKOMING RESOURCES
Voluntary Inrome
Grant
tlvstiesfvrEeneratinB Funds
Parish Maeazir
2131
107,234
1.213
121.897
3,807
48.857
157,305
121,897
11.602
12.473
378798
21bl
21¢1
7,795
1220D
14888
12,473
TOTALINC0MIfr￿ AE50URCES
107,234
12.473
126.917
56.651
303,276
RESOURCES EXPENDED
CommoTh Fund
tha￿table Donatsons
Mlntsty Expenses
Famlly Worker
Electrfdty. fjès, 011 & Water
70A28
2,402
15,781
76,233
2,402
16,856
74317
2249
14879
194
8316
7665
281416
30
8.587
37
175
974
9,561
9,17fj
145518
9.059
intenance & aeanrn
Herita8e Grant
Muslc,:Au¢lo &Visual
Church Actimties
112,829
32.513
664
346
I,oio
666
10.426
8.485
Lg41
8W9
22340
8160
nance& Inwrance
569
60
22
Aower Fund
Roundln8S
YOTALiIE50URCE5EXPENDED
321
343
99,708
9.059
H+G
3,414
121.506
51.415
281,
421033
NET INCOMIFIG REWURCE$ 8EFOAE
OThERRÈcoGNISED GAINS & LOSSES lTrve5tments
raThsfwf<pm BucW3nd Dinham
7,526
5.411
5.237
21,586
-IS,J47
SS351
j jnorn¢ cvrrentyear
8AiANCE B]FWD IJANUARY
414
29.036
411
72.635
44.836
103.723
250,229
21ts)25
OAWWCIFWO 31 DECEMBER
80.161
51247
IW960
271,815
250.229
MarketVIl￿ oflnvestfflents
23,753
21.976
45,n9
47633
N¢tT￿l.1ndUdIftg bwestments
103.914
31450
50,247
130,936
317.544.
297.862

The Pamchlal Church Counryl of Hardin8ton Vale
Pa8e 2
Oallln￿ Sherf at 31 Dewnber2024
2024
2025
Current Asset5
Detrtors & PrepaympThts
Investments
Cash at bank and ID hand
19,778
47,633
245.670
313.081
10.429
45.728
271.926
328.084
Uab116tles
Cr¢dltOTS & Accruals
15,219
10,540
Totsl NetAssets
297￿62
317.544
Parlsh Funds
Unre5tdcied
Restrid¢d- Frlends Funds
Restrlcted- SpecifK Funds
D¢slgn3ted
100,249
128,804
39.773
29.036
106,78S
133,144
45.163
31451
297A62
317.$44
Approvedbythe Parothlal Churchcoundl Sub Committee on 12th Mar¢h 2025
G Banwell Ichalrman of Finan¢eSub COMM￿e1)

The Th)te5 ofh pay$ 3106 lorrn pan ofthese accounts
Page3
The Parcthlal thur£h Council of Harthngton Vale
IndependeM Exarnlnèrs Reporttothe PCC 9t￿￿1￿￿10￿ Va
Thls on the ac£ounts of the PCCf0rt￿yearended 31 DÈcember2025. which are set out on
Pages I to6andthe Support1￿ 5thedul¢s. Is In re5PECt of an ex¥Anlnation carr￿d outln accordanre with the
Charitle5Act 2011lthe Artl
eSpEctrrtrespo￿lblIltIeS Ofthe Ptt arKlthe Examiner
A% membersof the Pccyou ère re5ponslble forthe weparation ofthe accounts.
I report In respect of myexamlnation of theTrusVs account5 carrted out under settlon 145
of the 2011 Art and in ¢arwng oul rnyexamlnatirn, I havefollowed all appli¢abie Oirethc￿5
en bythe Charftycommission undersection 14515lb of theAct.
Thetharltvsgrossinwme exteeded £25CIKK) •nd l am qualified to undertake the ex•mlnatlon by
a quallfied rnemberof
TheA550fi•tion of Chartered Cerbfied Accountartts
kndependent knmln¢¢sstatemehi
I have completed My examinatlon. I wnfimthatno m•terlal matters havecometts myattention
in (onn¢cUon wtth the exanlnation whlch Ive5 mecauseto be15e¥ethat in any materlal respect.
the a¢¢ouThtlng reccrfthweie r￿1 kept In ateordance ￿th sethon 130 ofthe CharftiesAct;or
the •ccouThtsdld not accord with the accoufitln8 iecLwds,'or
Ih¢accwThtsdld not£omptywlth the applioble ￿qUIrementS ronEerningihefonn and eorfent of accounts
setoutlnthe Ch&ritieslAccoL*fts and RepDrtslRe8L4ations 2008othÈr than aiy requirement
thatthe a¢tounts 8Ne a true and fair￿ewWhIch Is a mattercorbsldered35 partoF
an Indewndentexamln*lon.
I have no concern5 arsd have comeacvoss nOOthermatte￿ in connrftknn ￿th1he examlnaison to
wNch attentlon 5hGuld bedrawn Inthis report In orderto enoblÈ a yeper understsndin8of ihe
accountstrj bereached.
fvnthDny Day
FCCA l Retired

The Par￿hla1 Churth Council of Hardington Vale
Page4
N¢)testo theffinanda #atements
Yw•nd•d 31 Dqc•mber 2024
I. ACCOUNTING POUCIES
The financlal statements have been prepared in attordance wlth the Chvrch Accounting Re8ulation$ 2Q)6
together wlth appllcable atcounting stsndards and the SORP 2(￿5.
The finantial statements have been prepared under the historical cost conventlon except for the valuatlon of
investment assets, whlch are shown at market value. The financial statements include all transactions, assets
and liabilitlesfor which the PCC is responsible in law. They do not include the accounts of church gTOUPS th*
owe their main affiliatlon to another body, nor those that are informal gatherin85 of church members.
Funds.
Des*Art￿Fund￿ may be set aside out of an unrestricted fvnd for a 5PÈtiffic purpose, such as the replacement ofvestments or
Restrfrtedfvnds represent lal income from twsts or endowments which may be expended only on those
restrlcted object5 provlded in the terms of the trust or bequest, and Ibl donatlons or grants received for a
specifi¢ obje¢t or Invited by the PCC for a speriflc object. The funds may onty be expended on the specifi¢
object for which they were given. Any balance remainlng unspent * the end of eath year must be carried
forward as a balance on that fund. The PCC does not usualty invest separately for each fvnd. Where there Is
separate investment. Interest is apportioned to individual lunds on an average balance basis.
UnrestrkWJiinds are 8eneral funds whlch can be used foi PCC ordinary purposes.
omlng resourr*$
Planned givin& collectSons and donations are reeo8nized when received. Tax refunds a￿ recognlied with the
intom5n8 resource to which they relate and are accrued. Grants and legacies are accounted forwhen the PCC Is
le8•lly entitled to the amountsdue. Dividends are accounted for when recefvable, interest is accrued. All other
income is retognlzed when it is recelvable. All incomlng resource5 are ac¢ouDted for gross.
Resourtes expended
Grants and donatiuns are accounted for when paid over, or when awarded, if ihat award creates a binding QT
con5trudfve obli8ation on the PCC. The d[oce￿n parish share is acto'Jnted for when due. Amounts recelved
spètrflcally for missiort are dealt with as restricted fund5. All other expenditure is Benerally recogN12ed when it
is incuryed and is accounted for Bross.

Th@PBrothal thurthCOulKflofHwdiwttsiVa
PJBo5
l. Th?kntL¥)*&ewM*tureP* be￿f￿%￿accrU￿d0i we￿IdI￿t0the￿￿[[￿tO
¥JNthtti*ÈL
2. F￿d5￿X undwtheLlreff teniralrftheKChab* been￿dLth
DEsw¢ed
BÈStrlttad
Fund5
Frlen&.
Total
202S
Tot
2024
21w)VoiwiviIr￿M¥
Unrestrkted
Fu￿J5
AppendLY
Q>llethor&&
2(V3C
5943
950S4
23103
140567
7049
7473
104511
24678
226J31
73247
Donb*iwAw¥ds. GTrrrt5&Wi
Div&*rtth& Bankth¢V*St
113fj97
105
6716
7473
5988
48857
6141
3￿￿8
ers
107234
aiio
179201
12473
3807
7795
24074
ThE￿fik
Pxishm
Tthal
InÈomR
6144
3932
2212
14765
16977
63
$127
1202
14Z71
iY73
12473
SutFlwll5hortl8lllnY*4rl
Bmwd
T￿be￿¢>￿s[e￿
Ttèn5fertQGenW￿ F￿r
PrioiYe*fp4ustmiht
3414
32450
977
15473
32450
Mtrt.
YQOW
24741
75W*
Irx)249
2a7SY
83.032
1(&785
7526
&535
k*estyr￿t. NSP
Forfe4h
verton
Mortonst Ph111p
893
-917
2L7
21.976
61B
19*91
13.985
.561
18,350
14J19
13,236
-228
670
J4
JIS*ntsYdltstord
-3
157
Horniwtonthwthyard
1,876
fA902
133.144
470
55,438
128,667
442
S￿4
4.320
28
157
N 5tVHrMYrFuthJ
NSPBellFthd
586
1341
3A55
l￿d￿nh￿LYthG%
St￿y￿en￿Ra0[I￿DejI10I￿eV1
St LaMentE6ell Fund
stL*Wren￿R￿jè1pV4
3379
5,412
5.285
6.lll
JJ
35
WoofrrfertuThTru5t
Tellthrd èell >•peol
NFafflityWOrter
Tots&T4
F15t PLh&rFund
IISt PU8hbrf Fund
137
6,732
-157
57
6.682
5a
. ts.784
S3
39.910
5.411
.1S7
4%k63
16978
15.4174
32.451
TheLlnk
PJrf5h It
.14.765
14,271
19.O3S
22
1.202
3.4
317.S44
Toial F¥nd5
297,862
19M2

Yhe Parothal Churth Coundl of Hardington Vale
Page 6
A￿m￿tsfOrthePQrf0d
Repr¢xntsd by
lstJ•hu•ryZ025. Derember2025
2024
20
B•nkA¢tounts
HVCurrentAcciyJnt Nat West
Natwest Nstp
CCiA- Hardington Vale C8302010B
CCLA- ITw¢stment Rode CB30J9596
TS8 eank 00146975 Laverton
CCLA Investment Fund- Wotsfverton CB3058754
tbsh Widow5 TreasuryTrècker Layerton
191.280
941
28,640
1645
8.616
3.740
215.959
Ll
3￿￿
2.612
7.359
3.561
245.670
271,927
Debtors
Investmerits
Noie Ibe4Jw
19.778
47,633
67,411
10,4
CrqdliQF5 &Amals
Cr¢dttor5"
Year End Mo¥ement
Note 2 Below
15.219
10.51Q
15.219
io.yo
Total
297.B62
317.Y4
The General Fut)d and the Friends of Norton St Philip have the benefit of dividend incorne from shares
In 4 CBF Inve#mentfund vjhith at the 3tst December 2025 had a colwve market value of £47633
Belng made up of-
2020
2021
2022
Hardineton Valé InvÈstmenl G83020109
19752
22593
Hardlngioii Vale In¥estrn2ntCB30220110
3IZ6
2432
Jac￿On Bequest- NSP Friends CB3020111
19527
22334
EM Bell Be¢uest NSP Churchy4rd CB3020112
716
819
£42,121
£48,iTY
20
21837
2024
22337
2405
2025
214H
Z309
21199
777
E45.729
2147
2351
21586
791
£46,S68
723
£42,531
£47.633
Note I
Rc*Je Roof Vatrefvnd
Inslt]r6Clerg¥Redaim
HMRC De¢SIO
Outstandln8 Fees
Dlnh*m Voneu5
7O19.9G
213.95
1666.25
671.
852.
10,428.96
Note 2
HMRC PAYEINI
Laverton Rechar8e
Partsh ￿e¥￿s￿b5 2026
West ￿ntry￿lIng Retention
Brltish Gas NSP Elt¢trf¢
Parish News Adverts 2024
Dai5eyCorn offi￿ Phone
Mendip 8rdss Band
BookersTollet Ro
Oftte EvrAutK)D
8T
Lwrlon OCIWS
Chrlstma5 Chadlk5
TÈllsford Elertric
Farttyzh Hungerford Elettrlc
638.04
2379.
4226.75
Z4&th)
59.77
27.45
15.59
335.23
63.74
1230.98
37.41
138.82
10540.10

YearEndedJl.112025
ppeThJt4A
General Fund
Ojolrt Ol$yMw•l- 02fjÈMral-
03 Q4GRneral- 05GRxial-
•th¥lt*5 F*vlÈMh H￿￿11¥to* Gemrnl.
0761n•rnl. 101$ Ya•r
Tellwryo DlTrhAm
InLorne
40)1 Enswlwfj6ftAld
4010B•nkers otdÈr-Grtt￿&o
oil B•nkw5 Orrf•r.l&JnGrfrAid*d
40.939
14.316
1947
61526 67,304
4.91AI 9￿0
1821
6￿74
20
14951 I7￿3
9Q198 IOLQ39
371
Lllo
452
835
1,136
913
4030 OffertDryBox
I￿rh￿Taxfte￿te & fjfftAh1
I￿n5& Enwknpe5
316
1.967
10,632
573
iii
19.4
7.189
41￿ wewe5ts&Lgv•s
4110Dc&al4jn5frythèrfl
41200akerTryttndiisford
414OGrrrtFIHunwfut
PonAIoTr5& &quEsts
75
252
Ln2
120
1324
45
327
1848 3,434
163Z
16
<3ZI
4300Fund
4310e￿ ké•OEr
4320MtsclrKrA
7B
119
4n6
4W)Weddlr4Fees
4610FLmErnI foes
1473
5m3 6,
?14
19
146
-1551
247
272
360
L316
514
4640(WFpE5
Ic
25
75
?A75 AO.551
3.391
L773
3.iii
2.673
360
21,721
10.627
107.231 LI9.￿?
OJ&rt O1G¢Trw￿. 02f￿ra1.
03 O•G•rAtsI. tySfjff•r*l-
IAhqrt•5 F￿1*h Hemlr•tob GebwJI. Nurtonst
Ro&StL G•xwal-
T•llWprd fmnham
•7G0Th￿l. Toi•l 20
5wDt0rnrr￿?￿FLIid
1231
2M2 IU4
5210SeuYi4ri4 .
$211Statipr*ry..
S220 P05tiB*..
5225¢*.¥EWprnent &StsfNvare
911
311
9)2
L926
L504
225
31fj
1926
52j5Ap￿nth￿llt￿sts
5131 Hospltal
S241 ROOM￿r*
S260vL4ohAaeryy Fee5 & Ewrd¢s
5270 LOYA￿d￿tL1t￿￿Fe¢s
Mln6sEryEJppnse5
192
228
269
L192
a5￿29
228
66a
L161
"89.010 87222
7,918
2,166
5alO Gaml .
5315 WJtÈr & Sewera
1,217
S34
7.2rKI
26
36
291
SI￿. 541UPhntknseNpEn
97
37
37
17S
175
17$
175
664
564
564
57wc0rnrr￿xkn￿I￿￿ Wafe¢5
S710CaTrJks
57400thwsitè￿ds
59ri) ￿nk￿Ar5e5
239
191
236
239
"I
236
526
Trf¥l eirrtfidttuve
3,126
99 7fffj 9S,182
tirthei
4L391
2,LSI
-303
SSA19
IB.595
3,831
&238
7,526 21.705

10F￿r￿oI IJ FrKindi 11 FrlEnd> 14FThErth•l
Farfq
17
T•lhlDrf. l(Q5
(hur£hY474 rkn
St?M
R•sIrf￿dIUnd$.FrtthoIlncurn
4O1DBaTrk￿5¢*thr.SftA1ded
40x1 &Thk¥sOrdEr. NDD Grft￿d￿d
2mi
120
2041
IEfj7
2.817
403001knvryBJx
4021GWtIWCalhCdkttloD$64C6
126
4,781
1,8R6
2.201
492
126
15
4059 20
L254
SJ43
15
62
SJ6D
ISD
7.617
4010 IDcameTa% Rth&GIft￿O
4099SwdalApwl
2.140
216
4.900
131
120
6,743
BBruailS&L4aci¢s
It76
1,950
2M4
550
3.lf
4120pakeiTruWI￿Ikn1ord
777
1.523
2.079
316
1.914 Zl 756
1£72?
230
42rii Dkldehds
4210 8Dnklntiri#R•cth*d
19
19
4.666
51
430)
4310 CwdRead4r" '
102J
911
157
ai
9.263
915
46￿very￿rI￿.
4320 Mtsr Inraime
610
4.422
31$
3.443
-33
1.301
15,791
zi
2396
S&65Z
49
Ilj IIFrf*TrJJ IIFrf•nds IIFrlw* 14 Fth*ol 1$F￿r&Ol
11 1gSthr& Tolal Y¢w2024
¥Mp
Fabrkknd thwthyard [4
Re*trdFwls.EKynd
S0)JC4mmOhFw
SLts)Chirflat4pDDnil*n5
S21L
$160VtsIth8(*rf14e5&Exp&)5es
L076
-165
B4?
55IOGay
5J15W4tqr&Sk*r¥
55VJ
SSIQ MIAnt•Mnre-ChutthWJll
5516 W4esfofGra*Cutthg
s53Dc￿1ngf￿￿
56DDLW7unkni&Repiiis
5750FIDwws
612
5¥)
SZ9
19)
L750
L170
4DBI
45S7
321
321
715
1381
213
759
117
32S
-30>
20

APWrthE
ru• iitts*¥*
#St
JS6
I,its
414OGi•rt
LYS
It6
-179
1$6
11931D
Ji
52AtF4rn￿￿￿￿kn .
55DJ*J¥d*Pt*• .
it&￿3
58ID*xkneLtsFe
17T
275S95
11
OFTh•
191
J3.474
4SDFTre 40W
21
47
414