REGISTERED CHARITY NUMBER: 1128481 R¢port of the Trustees and Financial Statements for th¢ Year Ended 3 1st December 2025 for St. Augustine PCC Beak K¢mm¢noe Chartered Accountants 1-3 Manor Road Chatham ME4 6AE
St. Augustine PCC Contents of the Financial Statements for the year eDded 3 1st Dec¢mber 2025 Page Report of the Trust¢es Statement of Trustees, Responsibilities 10 Independent Examinevs Report Statement of Financial Activitie5 12 Balan¢¢ Sheet 13 Notes to the Financial Stat¢ments 14 to 19 Detailed Statement of Financial Activities 20 to 21
St. Augu5tin¢ PCC Report ofthe Trustees for the year ended 3 1st D¢o¢mber 2025 The PCC present their report with the financial statements of the charity for the year end¢d 315t December 2025. Th¢ PCC have adopted ihe provisions of the Statement of Recommended Practice (FRSSE) Accounting and Reporting by charities issued in January 2015, together with th¢ Church Accounting Regulations 2006 {the Regulations) and Section 145 of ih¢ Charities Act 2011 (Ihe 2011 Act). OBJECTIVES AND ACTIVITIES Objeetlves and aims The PCC has the responsibility of co-operating with the Vi¢ar in promoting in the ecclesiastical parish the whole mission of the Church. It also the r¢sponEibility to m4intsit) the Church buildings and $urroiinding 8roiinds and hiJilAin&q. Slgnificant activi11¢5 When planning activities the Vicar and PCC consider th¢ Commissions, guidanc¢ on public benefit and, in particular, the specific guidance on charities for the advancement of religion. The PCC 15 ¢ommitted to enabling as many people as possibl¢ to worship at the Church and to become part of our parish community. The worship s¢rvices reflect this through prayer, Bible readings, teaching, sung worship, sacrament and shared m¢als. Page I
St. Augustine PCC Report of the Trustees for the year ended 3 1st D¢c¢mb¢r 2025 OBJECTIVES AND ACTIVITIES Public benefit The PCC is continuing to reach out to those within the comrnunity and offering help, especially of a pastoral nalur¢. This is achieved through.. Worship and prayer, leaming about the bible and d¢v¢loping a knowledge and trust in Jesu5. Provision of pastoral care for people living in the parish and thos¢ associated with the church who have moved fvrther afield. Missionary and outr¢ach work, including gathering proposals fi>r future work. Our weekly community work ¢optinu¢s to enable the flourishing of our local ¢ornmunity. The Community meal is now support¢d by Thrift and Thrive rather than Gillingham Street Angels with provision of food which is now cooked in the Church kitchen and staffed with 5UPPOrt from the Royal Mail Sorting Office. Pla¢¢ gf Welcome, running alongside the Parent ond Toddler Group and CAB drop in still eets the social and support needs for many locally. Attendance at many of the Thrive Thursday activities has Own during the y¢ar with the Craft group regularly h05ting 20 members, the Keep Fit class has 10 regular attend¢es and the Singing for Wellbeing Group often in double figures.The Thursday Morning Communion has also grown to a r¢gular gyoup of around 10 people with a f¢w others attending irregulary. One additional off¢ring to the Community Outreach is a Boxing Group run in conjunction with The Christian Boxing Alliance. This is already a su¢¢e55ful outreach to counter membership of gangs and prevent young people becoming involvcd in knife crime in South London and we have started a pilot project to t¢st th¢ viability of the model for expansion in other areas working within local churches. This is held in th¢ Shaw Memorial Hall. The Shaw M¢morial Hall continues to host two NMCH Legacy exercise classes one of which expanded to 3 sessions during the year. Th¢ n¢w loil¢ts were finally signed off and certification has been received We secured two grants during the year. The first was to einploy a Children, Youth and Families workeT part titne for three years .Our CYPF worker started in October and is already making a ditference within the parent and toddl¢r and youth group along within additional Tea and Toast outreach to young people to the local secgndary schools. The second was to develop the land around th¢ church into a community garden spa¢e 8nd a landscape designer has been employed to put our ideas into a workable plan. Worship 5¢rvic¢5 remain an integral part of our offering with worship happening each Sunday and Thursday morning and one on Tuesday and one on Sunday aftemoon during the month. Church based Holiday Clubs were also off¢r¢d at Easter and during the summer. Pastoral visiting continued during the year and two members of the congregation were appointed to take Home Communion to loiig5tanding but housebound members of our congregation. Page 2
St. Augustine PCC Report of the Tnjstees for the year ended 3 1st Deo¢mber 2025 OBJEcfivES AND ACTIVITIES Granlmaking The PCC continue5 to make institutional grants at their discretion. The PCC recognise the for financial prudence but also recognise the need to honour bibli¢al principles and so hav¢ ¢ontinued to make institutional grants de5Plte a challenging financial sithation. It is felt that this 15 itnportant and will have a long t¢rm benefit to the church in terms of embedding a culture of g¢ner05lty within the church ¢ongr¢gation. There have been small signs ihat this policy is achieving that aim with some increases in donations both in number and amount. New Wirte Tithe AYF Myanmar Earthquake Appeal Christian Aid Kent Air Ambulance Child Vision MAF Diocese.. Poverty and Hope Appeal Compassion UK Diocese '. Confirn)ation Collection Demelza Emerge Advocacy at Medway Ho5Pltal 300 479 311 303 486 504 660 478 544 225 353 322 Volunteers Members of the PCC act in a voluntary capacity and Yery much rely on the assistance outside of Council. Using the House of Good Social Value Calculator fvom the National Church¢s Trust it is now possible to quantify the value of volunteers, which currently equates to £35,000 per annum. The PCC recognise that without the support of our volunteers who serve in so many ways, the church could not function and so we are ever grateful for all the 5UPPOrt that is offered. ACHIEVEMENTS AND PERFORMANCE 2025 wa5 a complete review year for the electordl roll and there are now 55 names on the roll as at the APCM 2025.This is a fair reflection of the church congregation at that point in the year although by the end of 2025 normal Sunday attendance has incr¢a5¢d. We continue to stream our services to facilitate both our regular online congregation and those who are unable to attend in p¢i'50n for various reasons. Th¢ PCC held 8regular meetings during the year and O extrdordinary meetings. FINANCIAL REVIEW Prlnelpal funding sources The church ha5 an overall surplu5 for the year ended 31 D¢¢¢Tnber 2025 of £30,387 which is a Wdst improvement on lasts years deficit of £33,581.However* just as the deficit in 2024 was the result of spending grant money held in restricted funds to complete the new toilets, the surplus in 2025 is the result of the receipt of grants largely to cover the cost of the new Children's Worker. However, there is an oyerall Ios5 on unrestricted funds of £7,758 and much work n¢eds tts be done to turn this into a surplus. On¢e again we have not made any payments to the Di0¢¢s¢ in respect of the Parish Share which should have been £67.294. The church can only remain financially viable withou¢ th¢5e payments.The parish share for 2026 15 £66.728 but as thi5 is more than unrestricted income no payments will be made in 2026.Th¢ Diocese have asked for a contribution of £10,000 towards Clergy costs Th¢ PCC is planning to give sotne of our away giving to the Diocese but is unlikely to be a much as requested. TlJ¢ ioijsi¢gatioJi ¢oi)tIllUC5 to sroiv and w¢ can hopc that our inwm¢ from r¢8ulor donnttotss will grow. A n¢w improved electricity contract started in October 2025 and likewise a new gas oontra¢t starts in April 2026. This means that. OD¢¢ again, the PCC have shi¢lded the church from th¢ current volatile energy markets. Inflation will inevitably giv¢ rise to increased costs and income must rise accordingly. Every effort has been made to reduce costs and sadly no more savings can be made. Page J
St. Augustine PCC Report of the Trustees for the year ended 3 1st December 2025 FINAf4CIAL REVIEW Re5erv¢5 policy It is the policy of th¢ PCC to maintain suffi¢i¢ni reserves to meet its financial commitments as and when they fall due including a repairs fund. There 15 Sufficient money held in the repair fund to cover anti¢ipat¢d repair work in 2026. Golng concern Th¢ financial statements have been prepared on the going concem basis. Given the ¢urrent financial situation, du¢ consideration has been given as to whether this is appropriat¢. However, after discussions Wlth the Independent Examiner, it has b¢¢n noted that the tteeS have been proactive in moving forward to a more stable position. Under Ihese cirtiim*tance8 hoth the trustees and the Independent Examiner consider the going ¢oncem basis to be appropriate. Since last y¢ar the National Churches Trust has produced a tool to calculate the social value that the various activitie5 delivered by churches and oth¢r ¢haritable CODcerns contribute to the overall economy. Our social value as shown on pag¢ 7 i5 £833.655. STRUCTURE, GOVERNANCE AND MAIYAGEMENT Recruitment and appoiiitmenl of new trustees The Inethod of appointment of PCC members is set out in the Church Representation Rul¢s. All church attendees Jr¢ encouraged to register on th¢ Electoral Roll and stsnd for election to the PCC. Page 4
St. Augustine PCC Report of the Trustees for the year ended 3 1st December 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Orgaiii5ational 5trueture Members of the PCC are either ex officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. The PCC meets at least every 6 weeks and has 7 members. with one vacancy for D¢anery Synod representatives. a Treasurer and 2 casual vacancies at 31 December 20.25. The overall structure of the organisation consists of the PCC and Standing Cointnitiee as statutory requirements. There are two non statutory committ¢¢s, a Buildings Committee, looking at issue5 around building, property and maintenance, and a Communications Team to maintain our online and visible community presence. The Pfe. operate.q thmii8h a niimher of committees. These are.. Standing Comrnittee This is the only committee required by law. It has the power to transa¢¢ th¢ business of the PCC between its meetings, subject to any directions given to it by the Church. It me¢t5 on an ad-hoc basis and on a required basis. Building5 Cornmlttee This committee meets as required ¢0 ensure good maintenance of the building. Communit#tlons Team Thi5 committee meets several times a year to plan m¢dia campaigns and ensure quality of output. D¢gnery Synod In ternis of church governance, St. Augustin¢'s falls under the Deanery of Gillingham. Membership of the Dean¢ry Synod consists of 2 elected members and the Priest-in-charge. The Priest-in-charge also serves as an elected member of the Rochester Diocesan Synod. Treasurer The Treasurer is responsible for monitoring th¢ income and expendilure of the Church and its accounts. Safeguarding St Augustine's is committed to implementing the House of Bishops, guidance on 5af¢guarding children and vulnerable adults. The PCC believes it has complied with its duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016 and a]UallY adopts tlie House of Bishops, Promoting a Safer Church; safeguarding policy stateinent,. It is requirement that all PCC members complete the Basic Awareness online safeguarding training and th¢re is an appointed Safeguarding Officer who records and monitor5 compliance OD b¢half of the PCC. Member5 of the PCC are also expected to COTnplete the Foundation online training though this has not yet b¢en fully achieved. At th¢ end of 2025.. I l active memb¢rs have completed the Basic awareness ¢ourse within the last 3 years. 9 active members have completed the Foundation course within the last 3 years. 4 memb¢TS have completed the leadership course within the last 3 years. 9 members have completed the Dom¢5tic Abuse Awarenes5 course- a requirement of all PCC members. DBS ¢¢rtificates remain valid (within 3 year5) for 18 members of the Church,. 4 m¢mbGrs havc ¢ompl¢t¢d the Modern Slav¢ry course (ntst a requirement). Pag¢ 5
St. Augustine PCC Report of the Trllstees for the year ended 3 1st December 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Induction #nd training of new trustees All new members of the PCC are properly mentored by %rving members and are advised of their duties and responsibilities. Page 6
St. Augustine PPC Report of the Trusl¢es for the year ended 31 st Deoemb¢r 2025 National Chui'ches Trust S(Kial Value Calculator Organisation.. St Augustine, Gillingham Social Value £833.ti55.00 AIT01 fflurnber ol aii¢nd¢os alrnaln lok•on Saiwoafvndty BIAveragtrannualchuIch•xptbj Cl Tolalnufflbtiof r¢oubrv¢n¢1¥ in ay•ètl..who¥D]unlttiat ieasl On¢e I monlhl D}TotslfflufflberolpE4pJ¢whoparNclpatln thtchrdrw a mus910up Elfoi numbEIDIpEople who attErOthq dnWalcohdsuppDrt le81kn$ FITolalnufflb¢rol p¢opL•wh¢ ys¢ Ih? l0odbankttyJlly lè1a$tOn¢¢ moDlhl HIYoiaiumbèi DlyounypÈDpIEwho aitendlhe youth4roupreoulirfy lal What do these numbers mean? The House of Good.. Local calculate the valu¢ of the suppoit that your church provide for local people, either dii'ectly yourselves or by allowing organisations to iise your building. The ¢al¢iilator lakes the information you have piDvided, multiplies thetn by the Linit values, 8nd converts it into tnonetary eqiiivalent. The unit values in this ¢al¢ulator are based oil rigorous economic analysis, using national survey data5Cts and a wellbeing-based approach endorsed in HM Treasury's Green Book. Social value looks beyond financial returns to measiire how church buildings make life better for people and ¢ommunities. When we put a monetaiy value on wellbeing, its to give it an equal footing with financial metri¢s. The aim social values is not to redu¢¢ your impacts to money, but to make a credible investment case in a way the funders understand. For more inforniation, pleas¢ see htt s'.l/www.n&tionalohiircheslriist.or thehouscof ood While State of Life provides assurance of the House of Good. Local churches take responsibility for their 'inputs' to the model and the iise of their reports. Page 7
St. Augustin¢ PCC Report of the Trustees for the year ended 315¢ December 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Related parties There were no related party transactions during the year. REFERENCE AND ADMINISTRATIVE DETAIIS Registered Charity number 128481 Prlnelpal iddress St Aiigiistine Chiirch Roek Avenue Gillingham Kent ME7 5PW Trustees The trustees who served during the year were a5 follows.. Ex-officio Vicar.. Amanda Maskell Church Wardens.. Trudie Rhode5 from APCM 18 May 2025. Sheila Mesherry from APCM 18 May 2025 Deanery Synod.. Martin Harris from APCM in 18 May 2025 Elected member5 Elected 2022 El¢ct¢d 2023 Elected 2024 Eleeted 2024 Elected 2023 Elected 2025 Elect¢d 2022 Elected 2025 Elected 2025 Elect¢d 2023 Elected 2024 Trudie Rhodes - fills casual vacan¢y-r¢tires 2025 Alison Wheatley- resigned October 2025 Sarah Cabella r¢tired May 2025 Petei. Wareing- filled casual vacancy-retires 2027 Sarah Underhill- filled casual vacancy- retires 2026 Caroline Bubb retires 2028 Martin Harris- retires 2025. Christine Hooper- retires 2028 Lily Nwamaraihe- retires 2028 Tim Parsons- resigned December 2025 Ephraim Ki5angala- retires 2027 Appolnted members Treasur¢r Secretary Vacant Caroline Bubb Ind¢p¢ndcnt Examincr Natalie Harri50n FCA FCCA CTA TEP Beak Kemmenoe Chartered Accountants 1-3 Manor Road Chatham ME4 6AE Page 8
St. Augustine PCC Report of the Trustees for the year ¢nd¢d 3 1st December 2025 Appr(>ved by order of the board of trusiees on.......................-.................. and signed on its behalf by.. Rev A J Maskell- Trustee Page 9
St. Augustine PCC Statem¢nt of Trust¢¢s' Re5ponsibiliti¢s for the year ended 3 1st December 2025 The trustees are responsible for preparing the Report of the Trustees and the financial statements in a¢cordanc¢ with applicable law and United Kingdom Accounting Stsndards {United Kingdom Generally Accepted Accounting Practice). Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees hav¢ eleeted to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicabl¢ law). Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the ¢harity and of the incoming resources and application of resources, including the income and expenditure. of ihe charity for that period. In preparkng tho$¢ financial statement5, the trustees are required to select Suitable ac¢ountlDg policies and then apply them consistently. observe the methods and principles in the Charities SORP. make judgem¢nt5 and ¢stimates that are reasonable and prudent; prepar¢ the financial stat¢m¢nts on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustee5 are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Chariti¢s Aot 201 l and The Charity (A¢¢ounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and det¢otion gf fraud and other irregularities. Page 10
Independent Examiner's Report to the Trustees of St. Augustine PCC Independent examiner's report to the tru5tee5 of St, Augustine PCC I report to the charity trustees on my examinalion of the accounts of St. Augustine PCC (the Trust) for the year ended 315t December 2025. Re5POn5ibilities and basis of report As the charity tnlee5 of the Trust you are responsible for the preparation of the actounts in accordance with the requirements of the Charities Act 2011 {'the Act,). I repoil in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out TY examination I hav¢ follow¢d all applicable Directions given by the Charity Commission under Section 145{5)(b) of the Act. Independent exgrniTher'$ statement I have completed my examination. I confirni that no mat¢rial matt¢r5 have tome to my attention in connection with the examination giving Ine cause to believe that in any material respect: accounting records were not kept in respect of the Trust as r¢quired by Section 130 ofthe Act. or the account5 do not accord with those records; or the accounts do not ¢omply with the applicable requirements concerning the fomi and content of accounts set out it) the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view whirh is not a matter considered as part of an independent examination. I have no ¢on¢erns 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 prop¢r und¢r5tanding of the aecounts to be reached. Natalie Harrison FCA FCCA CTA TEP Beak Kemmenoe Chartered Accountants 1-3 Manor Road Chatham ME4 6AE Date.. Page 11
St. Augustine PCC Statein¢nt of Financial Activities for the year ended 3 1st December 2025 2025 Total funds 2024 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM DoTbations and lega¢i¢s 29,044 41.885 70,929 105,191 Charitable activities Fees 1,054 1,054 1.208 Other trading activities Oth¢r inwme 29.048 520 29.048 520 17.336 437 Tol#l 59,666 41,885 101,551 124,172 EXPENDITURE ON Raising funds 1,810 1,810 348 Charitable acliYitie5 F¢¢s Church activities Govemance costs 5,735 58,023 700 5.735 61,763 700 3,740 155,926 720 Other 1,156 1,156 759 Total 07,424 3,740 71.164 157,753 NET INCOMEI(EXPENDITURE) Transfer5 between funds (7,758) ,991 38,145 (1,991) 30,387 (33,581) N¢t movernent in funds (5,767) 36,154 30,387 (33,581) RECONCJLIATION OF FUNDS Total funds brought forww.d 142,063 142,064 175,645 TOTAL FUNDS CARRIED FORWARD 136,296 36,155 172,451 142,064 The notes form part of these financial statements Page 12
St. Augustine PCC Balance Sheet 31st De¢¢mber 2025 2025 Total funds 2024 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 104,227 104.227 109.683 CURRENT ASSETS Debtors Cash at bank 2,000 30,789 2,000 66,944 2,000 36,155 32,789 36,155 68,944 33,121 CREDITORS Amounts falling due within one year (720) (720) {740) NET CURRENT ASSETS 32,069 36,155 68,224 32,381 TOTAL ASSETS LESS CURRENT LIABILITIES 136,296 36,155 172,451 142,064 NET ASSETS 136,296 36,155 172.451 142,064 FUNDS Unr¢strict¢d funds Restricted fvnds 136,296 36.155 142,063 TOTAL FUNDS 172,451 142,U64 The fit)ancial statements were approved by the Board of Trustees and autliorised f(Trr issue and were signed on its behalf by.. on A J Maskell . Trustee The notes fomi part of these financial statements Page 13
St. Augustine PCC Notes to the Financial Stst¢Tnents for the year ended 3 1st December 2025 ACCOUNTING POLICIES Basis of prepariThg the fiThancial statements The financial statements of the charity, which 15 a public benefit entity under FRS 102, have been prepared in actordance with the Charities SORP {FRS 102) 'Ae¢ounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in aecordance with the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland {FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial R¢porting Standard applicable in the UK and Republic of Ireland, aDd the Charities Act 2011. The financial statements have been prepared under the historical ¢051 convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitl¢ment to th¢ fvnds, it is probable that the income will be re¢eiv¢d and the amount can be measured reliably. Expenditure Liabilities are r¢tognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditur¢ is accounted for on an actruals basis and has been classifi¢d under headings that aggregate all cost related to the category. Wher¢ costs CaT0t be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to condition5 which hav¢ not b¢en met at the year end date are noted as a commitment but not accrued as expenditure. Tangible fixed assets Depreciation is provided at the following anDual r8tes in order to write off each asset over its estimated usefvl life. Freehold property Fixture5 and fittings 20/fj on cost 200/0 on reducing bal8n¢¢ Taxation The charity is ¢x¢mpt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in a¢wrdance with the charitable objectives at the discretion of the truste¢5. Re5tri¢tcd fund5 can only be used for particular restricted PUTP05¢5 Wlthin the object5 of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted puipose5. Further explanation of the nathre and purpose of each fund is included in th¢ not¢s to the financial statements. Pag¢ 14 ontinued...
St. Augustine PCC Notes to the Financ5al Statements- continued for the year ended 3 1st December 2025 OTHER TRADING ACTIVITIES 2025 2024 Fundraising events Rent r¢¢eivable Catering Place of worship 5,998 21,017 267 1,766 2,219 12,885 627 1,605 29.048 17,336 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 3 1st Deceinber 2025 nor for the y¢ar ended 3 1st December 2024. Trustees, expense5 There were no trustees, expen5¢s paid for the year ended 3151 December 2025 nor for the yur ended 31 st December 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTJES Unrestricted funds Restricted fllnds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 31,690 73,501 105,191 Charitable actiyilies Fees 1,20 1.208 Other trading activiti¢s Other income 17.336 437 17.336 437 Total 50,671 73,501 124.172 EXPENDITURE ON Raising fvnd5 348 348 Ch8ritRble #etlvltles Church activities Gov¢rnance costs 52,527 720 103.399 155,926 720 Other 759 759 Total 54,354 103,399 157,753 NET INCOMEI(EXPENDITURE) Tr8Th5fers between fund5 (3,683) 5.810 (29,898) (5,810) (33,581) Net JnoverneTht in funds 2.127 (35,708) (33,581) RECONCILIATION OF FUNDS Total funds brought foEward 139,936 35,709 175,645 Page IS ontinued...
St. Augustine PCC Notes to the Financial Statements - continued for the year ¢nded 3 1st December 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES- comtinued Unrestricted R¢stricted funds funds Total funds TOTAL FUNDS CARRIED FORWARD 142,063 142,064 TANCIBI,F. FIXF.D ASSF.T Fixtures and fittings Freehold property Totals COST At 1st January 2025 and 31 st December 2025 257,500 11.973 269,473 DEPRECIATION At 1st January 2025 Charg¢ for year 149,350 5,150 10,440 306 159,790 5,456 Ai 3 1st December 2025 154,500 10,746 165,246 NET BOOK VALUE At 3 1st December 2025 103,000 1,227 104,227 At 3 1st December 2024 108,150 1,533 109,683 DEBTORS., AMOUNTS FALLIf4G DUE WITHIN ONE YEAR 2025 2024 Sundry debtors 2,000 2,000 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other creditors 720 740 Pag¢ 16 ontinued..
St. Augustine PCC Notes to the Financial Statements- continued for the year ended 3 1st December 2025 MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.12.25 At 1.1.25 Unrestrlcted lunds General fund 142.063 (7,758) 1,991 136,296 Restrleted funds Development fvnd 38.145 (1.991) 36.155 TOTAL FUNDS 142,064 30.387 172,451 Net Inov¢m¢nt in fvnds, included in the above are as follows.. Incoming resourc¢s Resources ¢xp¢nd¢d Movement in fvnd5 Unreslri¢ted funds General fund 59.666 {67.424} 17.758) Restrleted funds D¢v¢lopment fund 41.885 (3.740) 38,145 TOTAL FUNDS 101,551 {71,164) 30,387 Comparatlves for movement in funds Net movement in funds Transfers between fund5 At 31.12.24 At 1.1.24 Unre51ricted fuThds General fund 139.936 (3,683) 5,810 142.063 Restricted funds Dev¢lopm¢nt fund 35,709 {29,898) (5,810) TOTAL FUNDS 175,645 (33,581) 142,064 Pag¢ 17 continued...
St. Augustine PCC Notes to the Financial Statements- continued for the year ended 3 1st Dec¢mber 2025 MOVEMENT IN FUNDS- eontinued Comparative net movement in funds, included in the aboye are as follows.. Incoming resoUe5 Resources expended Movement in funds Unrestricted fund5 G¢neral fund 50,671 (54.354) (3,683) Restricted fuThd5 Development fund 73,501 (103,399) (29,898) TOTAL FUNDS 124,172 {157,753) (33,581) A current year 12 months and prior year 12 months combined position is as follows.. Net movement in ndS Transfers betw¢en funds At 31.12.25 Atl.1.24 Unrestricted funds General fund 139,936 {11,441) 7,801 136,296 Reslricled funds Development fund 35,709 8.247 {7,801) 36,155 TOTAL FUNDS 175,645 (3,194) 172,451 A current year 12 tnonths and prior year 12 months combined n¢t movement in funds, included in the above are as follow5.. Incoining resources Resources expended Movement in funds Uiirestricted funds General nd 110.337 (121,778) {11,441) Restricted fund5 Development fund 115,386 (107,139) ,247 TOTAL FUNDS 225,723 {228,917) (3,194) Page 18 continued...
St. Augustine PCC Notes to the Financial Statement5 continued for the year ended 3 1st December 2025 RELATED PARTY DISCLOSURES There were no related party tran5a¢tions for the year ended 3 1st December 2025. Page 19
St. Augustine PCC Detailed Statement of Financial Activiti¢s for ihe year ended 3 1st December 2025 2025 2024 INCOME AND ENDOWMENTS DonAtion5 and legaeles Donations and gift aid Parish giving Legacies Collections and regular giving D¢vclopmtnt 9,426 15,112 8,093 12,878 6,940 3,779 4,506 41.885 70,929 105,191 Other trading aetlvltles Fundraising events Rent r¢ceivable Catering Place of worship 5,998 21,017 267 1,766 2,219 12,885 627 1,605 29,048 17,336 Charltable activities Fees 1,054 1,208 Other income Interest receivable 520 437 Total incoming r¢sourees 101,551 124.172 EXPENDITURE Other trading aetlvities Fundraising costs 1,810 348 Charltable activities Church hall light and heat Insurance Light and heat Church hall Yepairs Repairs and ren¢wals Wages Church running costs Sanctuary Vicarage ¢xpenses Sundry expen5¢S Clei'gy expenses Church hall insurance (irants to institutions 4,059 5,132 11,607 4,254 4.937 8,777 1,044 2,317 15,957 3.040 180 3,520 8.402 15,728 812 3.232 887 976 2,528 4,965 955 2,430 2,790 58,328 50,201 This pag¢ does not fomi part of the Statutory financial statements Page 20
St. Augustine PCC D¢tailed Statement of Finantial Activities for the y¢ar ended 3 1st December 2025 2025 2024 Charitable activities Other Security 1,156 759 Support costs Management T¢lephone Postag¢ and stationery Development proj¢bl Payroll costs Freehold property Fixtures and fittings 1,822 ,310 195 108 5,150 306 1,286 1,296 97,502 108 5,150 383 8,891 105,725 Finance Independent examiners fees 700 720 Other Bank charges 279 Total resources exp¢nded 71,164 157,753 Net Ineomel(expeNditure) 30,387 (3J,581) This page does not fomi part of the statutory financial statements Page21