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2025-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of Speldhurst with Groombridge and Ashurst

Registered charity number 1128599

with the Charity Commission (England and Wales)

also known as

The PCC of the Parish of Speldhurst with Groombridge and Ashurst

Annual Report and Financial Statements for the Year Ended 31st December 2025

Contents Page
Annual Report 1-11
Statement of Trustees' Responsibilities 12
Independent Examiner's Report 13
Statement of Financial Activities 14
Balance Sheet 15
Notes to the Accounts 16 - 25

The Parochial Church Council of the Ecclesiastical Parish of Speldhurst with Groombridge and Ashurst (“The PCC”)

Also known as “The PCC of Speldhurst with Groombridge and Ashurst”

The PCC was registered as a Charity with the Charity Commission (England & Wales) in 2009 under registration number 1128599 under the requirements of the Charities Act 1993 (now the Charities Act 2011)

Annual Report for 2025

Reference and administrative information

Priest in Charge: Rev Robert Hindmarch Address: Church Office The Rectory, Southfields Speldhurst Tunbridge Wells, Kent, TN3 OPD National Principal Westminster Bank Bank: 89 Mount Pleasant Road Tunbridge Wells, Kent, TN1 1QJ Independent examiner: Foot Davson Ltd Lonsdale Gate, Lonsdale Gardens Tunbridge Wells, Kent, TN1 1NU Website: www.speldhurstchurch.org

1

Membership: During the year the following served as members of The PCC:

Priest in Charge: Rev. Robert Hindmarch
 (from 10 November 2025)
Vice Chairman: Martin Atkinson
Churchwardens: Julie Pinnell (St. Mary's)
Ian Firth (St. Mary's)
Chris Lilly (St Martin's)
Graham Riddick (St.Martin’s) (until 21 May 2025)
Deputy Churchwardens: Winston Blake (St. John's)
Anthony Joyce (St. Mary's)
Glyn Williams (St. Mary's). (until 21 May 2025)
Jo Eames
 (from 21 May 2025)
Deanery Synod: Glenn Pottow
Polly Joyce
Carolyn Firth (from 21 May 2025)
Elected Members: Adrian Dawes (St Mary's) (also deputy Vice Chairman)
Stefanie Tegelaars (St Mary’s) (from 4 July 2025)
Martin Atkinson (St. Mary's)
Dawn Pottow (St. Mary's). (also Parish Safeguarding Officer)
Roger Carden (also St Martin’s DCC Treasurer
from 12 November 2025)
Co-opted Members: Tracy Watson (St. Martin's) (also St. Martin's DCC Treasurer
until 21 May 2025)
George Carter (St. Mary's) (alsoTreasurer until 21 May2025)
Glyn Williams (St Mary’s) (also Treasurer from 21 May 2025)
Rev. John Perkins (Clerk of Holy Orders)

2

Other ministers in the Parish

John Perkins is a priest. John Buckle, Jenny Fitzsimmons, David Lamey and Karol Leeves are Readers and Sarah Bullett and Karol Leeves are Pastoral Assistants, all with the Bishop's Permission to Officiate.

The PCC presents its Report and Accounts for the year ended 31 December 2025.

Basis of preparation of the accounts

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Church Accounting Regulations 2006, the Charities Act 2011 and 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 Republic of Ireland (FRS 102).

Structure, governance and management of The Parish

The PCC is a corporate body established by the Church of England and is a charity registered with The Charity Commission (England & Wales) (“The Charity Commission”) number 1128599, the registration covering all three churches in The Parish. The PCC operates under the Parochial Church Council Powers Measure 1956 and the Church Representation Rules.

The Ecclesiastical Parish of Speldhurst with Groombridge and Ashurst (“The Parish”) consists of three districts corresponding to the churches of St. Mary the Virgin, Speldhurst, St. John the Evangelist, Groombridge and St. Martin of Tours, Ashurst. The Parish came into being on 1 April 1977 after an Order in Council confirmed a Pastoral Scheme uniting the two Benefices and Parishes, Speldhurst with Groombridge (which was one parish previously) and Ashurst, into a single parish. In 2009 a Special Parochial Church Meeting made, and the Bishop's Council and Standing Committee of the Diocesan Synod approved, the current scheme under which St. Mary's and St. Martin's operate with their own District Church Council (“DCC”) while St. John's operates through a committee of The PCC (“The Committee”) which as such receives guidance from The PCC. The Scheme provides rules for the operation of the two DCCs and The Committee.

Each DCC, under delegated authority from The PCC, has the functions, powers and duties of a parochial church council within its district, subject to certain exceptions and limitations, in particular concerning financial and contractual matters. The PCC has delegated to The Committee the day to day running of St. John's but retains a more.hands-on approach as compared to the two churches with their own DCCs.

The members of The PCC are appointed as follows:

3

The PCC deals with those matters specifically reserved for it, those referred to it by the DCCs and The Committee, and those affecting the whole Parish. It has the responsibility of cooperating with the Rector and is responsible throughout The Parish for the whole mission of the church, pastoral, evangelistic, social and ecumenical.

Under the Charities Act 2011 The PCC members, who are the “Trustees of the Charity”, take ultimate responsibility for managing all of the affairs of The PCC and therefore of all 3 churches in the Parish. On election The PCC members are instructed in their responsibilities as trustees.

Related parties

St. Mary's DCC is required to appoint 3 Foundation Governors to Speldhurst Church of England (Voluntary Aided) Primary School, while the Diocese of Rochester is required to appoint the final 3 Foundation Governors. One of the Foundation Governors appointed by St. Mary's DCC, Polly Joyce, is a member of the PCC.

St. Mary's DCC has the power to appoint a Trustee to Speldhurst Village Hall, a charity registered with The Charity Commission with number 287945; the person appointed is not a member of a DCC or the PCC.

Whilst in office the Churchwardens nominated by St. Mary's are ex officio trustees of the Speldhurst Recreation Ground, a charity registered with The Charity Commission with number 302046.

The DCC of St. Martin's has the right to appoint, for a year at a time, two representative members to The Committee of Management (all of whom are the trustees) of the Ashurst McDermott Hall, a charity registered with the Charity Commission (England and Wales) with number 302673. They are Peter Soyke and Graham Riddick. Graham was a member of the PCC during the 2024 and 2025 financial year. In addition, Sophie Minoprio is a trustee and a member of St. Martin‘s DCC.

Details of all transactions with related parties are set out in note 7 on page 19.

4

Objectives and activities

The object of The Parish is to promote the whole mission of the Church of England within The Parish. As part of this, The PCC, primarily through the DCCs and The Committee, is committed to enabling as many people as possible to worship at the three churches and to become part of their respective church communities. Again, mainly through the DCCs and The Committee, The PCC maintains an overview of worship throughout The Parish and considers how the services and other related activities can involve the many groups that live within the districts of the three churches. The services and worship put faith into practice through prayer and scripture, music and outreach.

Risk management

The PCC, through the DCCs and The Committee, has carried out an assessment of the major risks to which The Parish is exposed, as identified by The PCC members. In particular, a child protection policy is in place and the procedure for obtaining approval for those working with children and vulnerable adults is well established.

All three churches and the central Parish function have systems of financial procedures in place for handling cash and for authorising, approving and paying for items of expenditure. Appropriate insurance policies are in place.

Public benefit

In planning the activities of the three churches in The Parish, the clergy and The PCC have considered The Charity Commission's guidance on Public Benefit and in particular the specific guidance for charities for the enhancement of religion. The activities include the following:

Operation of The PCC

The PCC meets as required and has a Standing and Finance Committee which transacts business as required between meetings of the full PCC, subject to any directions given by The PCC. Most of the day to day activities take place in the church DCCs and The Committee as appropriate. The PCC oversees the financial affairs of the DCCs and The Committee and provides The Committee with guidance on additional matters and takes a more active role in the management of St. John's.

The three churches present to The PCC budgets for the year for their respective churches. The PCC approves these and authority is given for the three churches to work within their budgets without further reference to The PCC. The PCC also approves the budget for the central Parish function.

5

Standing and Finance Committee

This committee is required to be appointed by law. The members of the committee are, and were throughout the year, the Vice Chairman, the Churchwardens, the Deputy Churchwarden appointed by St. John's, the Treasurer of The Parish and the Treasurer of St. Martin's.

Reserves policy and the cover

The PCC has approved a policy of maintaining at a particular level, the Unrestricted Funds which are designated for the use of the 3 churches, these are the General Funds of each church which are the free reserves of that church. For St. Mary's this is at a level of not less than 4 months' normal expenditure. For St. John's and St. Martin's this is at a level which is between three and six months' normal expenditure, plus a further amount of £16,000 (£10,000 for St. John's, £6,000 for St. Martin's) to cover unexpected repairs to the Churches.

Based on the budgets for 2026, in aggregate normal expenditure for St. Mary's for four months and for St. John's and St. Martin's for three months amounts to £51,520 whilst normal expenditure for four months at St. Mary's and for six months at St. John's and St. Martin's amounts to £59,993. The funds needed to cover this normal expenditure plus the £16,000 for emergency fabric repairs are between £67,520 and £75,993.

At 31 December 2025 in aggregate the General Funds of the three churches amounted to £154,140 and thus are well in excess of the policy limits.

The PCC's Unrestricted Funds, i.e. its free reserves, as opposed to the Unrestricted Designated Funds, are only £806. If the need arose The PCC would have to consider undesignating some or all of these Funds of the three churches, potentially giving it access to what would be additional free reserves of £154,140 from their General Funds, which are unrestricted in the three churches, £43,314 from their Diocesan Church Repair Funds, £200,000 from the St Mary’s Property Improvement Fund and £48,472 from the Groombridge School House Fund: were all these funds undesignated, it would result in total unrestricted funds of £445,926.

Funds held as custodian on behalf of others — [see note 6 on page 19]

The PCC has acted as an agent for Spring Harvest, under its Group Organiser scheme, and as such collected money from intending participants during the year as they commit to attending, and forwards the money, usually around February. The PCC has also acted as agent for the Diocese of Rochester in the collection for fees for such services as funerals and weddings. This money is directly due to Spring Harvest and the Diocese respectively, not the PCC, and is therefore not included in the income or expenditure of the PCC but does form part of the bank balance, offset by the equivalent liability.

At the year end, the PCC held £12 on behalf of Spring Harvest (2024 £12), these funds are held in a separate bank account. No money was held at the year-end on behalf of the Diocese (2024 £0). During the year fees of £1,337 (2024 £1,293) were collected on behalf of retired clergy with Permission to Officiate (PTO). At the year- end £259 (2024 £350) was held to be paid over to the PTO.

6

Achievements and performance

The Parish remained in vacancy for much of 2025 but The PCC were delighted when our new Priest in Charge, Rev Rob Hindmarch arrived with his family in November. The churchwardens and leadership representatives of all three churches in the Parish had continued to work tirelessly throughout the year both in engaging with the Diocese in the process of identifying and appointing a new rector and in keeping the day to day running of the Parish's three churches moving forward.

Further details on the activities and achievements of the three churches are set out below.

The PCC

The PCC met 5 times during the year and the Standing and Finance Committee dealt with several matters by e-mail resolutions. The two DCCs and The Committee met between meetings and reports of these meetings were received by The PCC and discussed and approved where necessary.

Electoral roll and church attendance

The following Electoral Roll numbers were reported during the year: St Mary's 124 St Martin's 25 St. John's 17

Deanery Synod

The Tunbridge Wells Deanery Synod meets 3 times a year and comprises representatives of all 20 Anglican Churches (14 benefices) in Tunbridge Wells and Southborough and includes about 25 clergy members and 40 lay members. Meetings include reports on the Bishop's Council, Diocesan Synod and General Synod discussions, followed by an address and/or discussion about a wide range of local and national church related topics.

Safeguarding

Safeguarding has continued to be at the core of our Parish life. The Parish Safeguarding Officer routinely follows up with individuals requiring first time or updated DBS checks and monitors the status of mandatory safeguarding training completion, communicating outstanding actions to individuals directly and to the UPCC throughout the year. Our UPCC members all have up to date DBS (Disclosure & Barring Service) Certificates and have completed the necessary safeguarding training modules for the roles they have undertaken.

7

Finance

Overall income was £189,313 for the year [2024: £186,633]. Expenditure during the year was £145,963 [2024: £142,116]. The overall result before taking account of unrealized fair value movements on investments was a surplus of £43,350 [2024: 44,517]. The Parish's investments generated an unrealized loss of £8,136 [2024: unrealized gain of £4,554] on revaluation at year end.

The funds available to the Parish at year end were £456,586 [2024: £421,372]. The balance sheet is currently healthy with sufficient cash to meet all currently foreseeable needs.

Copies of the detailed financial results of each individual church are available on request from the Parish Administrator at the Church Office (see page 1 for contact details). Financial highlights for each of the churches are as follows:

St. Mary's Speldhurst:

Unrestricted income was at a similar level to the previous year at £131,703 [2024: £133,139]. There was a small reduction in expenditure on Church activities to £38,976 [2024: £41,354]. There was also a small reduction in the church’s contributions to cen tral Parish costs to £21,711 [2024: £23,638] and to the Diocesan Mission and Support cost to £26,076 [2024: 35,124].

Restricted fund income received amounted to £18,840 [2024: £15,665] whilst restricted fund expenditure amounted to £21,528 [2024: £10,425]. The increase in restricted fund income and expenditure includes donations for and the cost of upgrades to the sound system in the church.

During the year the DCC and the UPCC decided to designate £200,000 of the General Fund reserves to form a Property Improvement Fund.

After considering the unrealized reduction in the value of investments held throughout the year of £5,546, St Mary’s showed an overall net increase in funds of £36,706 [2024: £41,367] and net assets at 31 December 2025 of £315,183 [2024: £278,477].

St. John's Groombridge:

Unrestricted income increased to £16,782 [2024: £15,073). Expenditure totalled £13,626 [2024: £13,378]. Investment revaluations resulted in an unrealized loss of £2,590 for the year [2024 unrealized gain of £1,450]. Overall unrestricted funds increased by £566 [2024: £3,145].

Restricted Funds reduced by £4,854 to £2,171 mainly due to meeting the cost of Under Pew heating.

8

St. Martin's Ashurst:

Unrestricted income was very similar to the previous year at £16,530 [2024: £16,859]. Expenditure totalled £12,972 [2024: £14,004], resulting in an overall increase in unrestricted funds of £3,558 [2024: £2,855].

Restricted fund income was also very similar to the previous year at £1,810 [2024: £1,760] and after expenditure of £1,625 [2024: 1,515] there was a small increase in restricted fund balances of £185 [2024: 245] leading to a closing restricted fund balance of £690 [2024: £505].

2026 Budgets:

These show that in the General Funds of the overall Parish, income is expected to exceed expenditure by £1,422 before any contingencies.

Reports of the activities of the three churches of The Parish

The Wardens’report

We are so thankful for a truly fruitful 2025 at St. Mary’s. Our prayers were answered with the appointment of our new Priest in Charge, Rob Hindmarch, who arrived with his family in November. It was the end of a two and a half year vacancy which, whilst feeling tough at the time, helped us all to grow spiritually and, along the way, forced us to learn how to manage the daily running of the church. We believe God gave us this opportunity in order to prepare us for the next step of our journey where, working with our new partners at All Saints Langton Green, we’ll need to support Rob as he leads our efforts to grow the love of Jesus in our communities.

We thank God for so much evidence of the Holy Spirit moving in our communities. We also want to thank all of the people who’ve put in so many hours to make this possible, especially our leadership team who have done so much to support our work: leading our Sunday worship; teaching us through their helpful and insightful preaching; running our outreach to young people and their families; providing pastoral care within the wider community; ensuring our premises are in good order; our finances well managed; our committee work efficient; and our administrative unit (now significantly modernised with the introduction of ChurchSuite) running smoothly. Against the backdrop of troubling news within the Church of England, our Safeguarding Officer has worked tirelessly, encouraging us to understand both the risks to vulnerable people, and the training we need to serve them safely.

A very special service was held at St John’s on 29 June 2025 to mark the 400[th] anniversary of the building of the Church. A most enjoyable service was conducted by Bishop Simon, Bishop of Tonbridge, and attended by a congregation of 67 folk.

9

Community engagement

Our engagement wlth the local communitv continued through a range of activities in 2025. More than 1,000 people came into St. Mary’s on either Christmas Eve or Christmas Day to attend the crib services, carol service, midnight communion and Christmas Day worship. Christmas services were also held in St John’s and St Martin’s. The number of parents bringing their children to Praise & Play and Who Let The Dad’s Out has given us the won derful challenge of needing more helpers. Regular Assembly services and “Prayer Space” at the school, have helped bring new families into the church. There have been 11 Baptisms, 5 weddings and 8 funerals.

St Martin's main fund-raising event during the year was the Progressive Supper, which represents an excellent opportunity to catch up with friends and neighbours in a social setting after a long winter.

St John's and St Martin's congregations joined together at St Martin‘s for Harvest Festival in September. St Martin's also held a number of social gatherings in conjunction with some of its main services, often in the form of a Bring and Share meal.

Men On Wednesday continues to attract good support. The group's membership comprises 25 men, drawn from right across the local community. Attendance is often between 15 and 20 people who are all retired and benefit from both the camaraderie and conversation the group affords.

St Mary's pastoral assistants have continued to support those in need through phone calls, home visits including in care homes and hospitals, and taking Holy Communion to those unable to come to church, giving them time and company. Cards are given or sent to those who are sick, in hospital, injured, and the bereaved.

The villagers of Ashurst, and some living outside the area, continued to be kept in touch with St Martin's and village matters through the monthly Ashurst Broadsheet. This is distributed throughout the village and further afield.

All the churches in the Parish have continued to give away a proportion of their general fund income to charity, and to split this to ensure local, UK wide and international charities are all included.

Growing Disciples

St. Mary's runs a number of Home Groups, where small groups of people within the family of St Mary's aim to deepen friendship and encourage one another to grow in faith, especially through Bible study. Groups meet throughout the week in daytime and in the evening in people's homes around the village.

St Mary's ran a Youth Alpha course in October, with 5 attendees. A marriage preparation course was run for couples getting married at St Mary's in the year with 2 couples attending.

Worship and Prayer

Worship across our churches continues to develop and change in our modern world. At St Mary's in particular the mix of ages at our services leads us to think creatively and consider the style preferences and needs of everyone. St Mary's has continued to thrive in its worship activities thanks to the energy of its congregation and the dedication of a faithful team of licensed leaders.

Music continues to support worship and aims to help the congregation engage with God at a personal level through old and new songs. At Christmas, St Mary's community choir was the largest ever, with over 300 people attending the carol concert.

10

Children and Young People

During the year St Mary's averaged more than 20 children attending each 10am Sunday service. Sunday children's groups — Little Acorns, Outback and Up and Over - have continued during 2025, allowing children to enjoy age-appropriate activities linked to the week's Bible passages.

Praise and Play, St Mary's Toddler Group, provides a safe place for families to meet up and socialise. The children enjoy free play, a craft activity and a story before we sing our favourite nursery songs. But the highlight of the morning is always the ringing of the church bell.

St Mary's Church and Speldhurst School continue to share a close relationship, fostering a strong connection between faith and education within the community. The church actively supports the school through Collective Worship, where church members lead assemblies that encourage spiritual growth and reflection among pupils. Additionally, the Prayer Space initiative provides a dedicated, interactive area for children to explore faith, prayer, and personal reflection in a creative and inclusive environment. This partnership helps to instill Christian values, offering students opportunities to engage with themes of kindness, gratitude, and community through meaningful worship and activities.

A holiday club hosted 27 children which proved to be an outstanding success and a powerful expression of our mission and outreach.

Church Fabric and Churchyard Activities

At St Mary's routine maintenance activities associated with the church building and churchyard progressed throughout the year. Unscheduled activities included dealing with noise interference problems in the sound system. A number of volunteers continued to assist with maintaining the churchyard. A significant amount of work has been done to get burial records up to date.

St John's continued to receive regular maintenance servicing of critical systems, together with regular churchyard maintenance. Under pew heating was installed. A churchyard tidy day was held in readiness for the 400[th] anniversary service.

The St Martin's churchyard continued to be professionally maintained and this was supplemented by our annual Tidy Day in the autumn.

Maintenance and scheduled checks on relevant aspects of all three churches were carried out throughout the year.

Approved by The PCC on 6 May 2026 and signed on its behalf by:

Rev. Rob Hindmarch (Priest in Charge)

11

STATEMENT OF PCC MEMBERS' RESPONSIBILITIES AS THE TRUSTEES

The Trustees are The PCC Members and as such are responsible for preparing the Trustees’ Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards. Charity law requires the PCC Members to prepare financial statements for each financial year which give a true and fair view of the state of affairs of The PCC and of its income and expenditure, for that period. In doing so thePCC Members are required to:

ThePCC Members areresponsiblefor keeping accounting records which disclosewith reasonableaccuracy at any timethe financial position ofThe PCC. They arealso responsiblefor safeguarding the assets of ThePCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Insofar as thePCC Members areaware, thereis no relevant information ofwhich ThePCC’s Independent Examiner is unaware, and thePCC Members havetaken all steps that they ought to have taken to makethemselves awareof any relevant information and to establish that the independent examiner is aware of that information.

The PCC Members are responsible for the maintenance and integrity of the corporate and financial information included on the PCC's website.

12

INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SPELDHURST WITH GROOMBRIDGE AND ASHURST

I report to the charity's trustees on my examination of the accounts of the charity for the year ended 31st December 2025 which are set out on pages 14 to 25.

Responsibilities and basis of report

As thecharity’s trustees you areresponsiblefor thepreparation oftheaccounts in accordance with the requirements of the Charities Act 2011 (‘the Act’)

I report in respect ofmy examination of thecharity’s accounts carried out under section 145 ofthe 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 giving me cause to believe that in any material respect:

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.

JP van der Merwe ACA

For and on behalf of Foot Davson Ltd Chartered Accountants

Lonsdale Gate Lonsdale Gardens Tunbridge Wells Kent TN1 1NU

May 2026

13

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Statement of Financial Activities

for the year to

31st December 2025

Note
Income from:
Donations and legacies
2 a)
Church activities
2 b)
Other church operations
2 c)
Investments
2 d)
Other
2 e)
Total Income
2
Expenditure on:
Raising funds
3 a)
Church activities
3 b)
Total expended
3
-Realised
-Unrealised
9
Net income/(expenditure)
Transfers between funds
Balances Carried Forward
16
Net Movement in Funds
Transfer between churches
Contributions to Parish costs
Balances Brought Forward
Net gains & (Losses) on investments		 2025 2024 2024

Unrestricted
Funds		 Unrestricted Designated F unds Restricted Funds PCC Funds Unrestricted
Funds		 Unrestricted Designated F unds Restricted Funds PCC Funds
0
128		 St. Mary's
St. John's
St. Martin's
119,075
13,908
13,325
4,464
548
357
1,400
8,164
2,326
1,448		 TOTAL
146,308
5,369
1,400
11,938
0		 Parish
St. Mary's St. John's
St. Martin's
18,840
2,828
1,520
692
290		 TOTAL
23,188
982
0
0
0		 TOTAL
169,496
6,351
1,400
12,066
0		 0
244		 St. Mary's
St. John's
St. Martin's
120,530
12,239
13,142
4,940
509
491
612
1,851
7,057
2,325
1,375		 TOTAL
145,911
5,940
2,463
10,757
0		 Parish
St. Mary's St. John's
St. Martin's
15,435
2,759
1,500
1,134
230
260		 TOTAL
19,694
1,624
0
0
0		 TOTAL
165,605
7,564
2,463
11,001
0
128 131,703
16,782
16,530		 165,015 692
18,840
2,828
1,810		 24,170 189,313 244 133,139
15,073
16,859		 165,071 1,134
15,665
2,759
1,760		 21,318 186,633
26,486 65,052
11,465
10,358		 0
86,875		 1,767
21,528
7,682
1,625		 0
32,602		 0
145,963		 71,628 41,354
7,345
7,171		 0
55,870		 585
10,425
2,093
1,515		 0
14,618		 0
142,116
26,486 65,052
11,465
10,358		 86,875 1,767
21,528
7,682
1,625		 32,602 145,963 71,628 41,354
7,345
7,171		 55,870 585
10,425
2,093
1,515		 14,618 142,116
(5,546)
(2,590)		 0
(8,136)		 0
0		 0
(8,136)		 3,104
1,450		 0
4,554		 0
0		 0
4,554
(26,358)
26,486		 61,105
2,727
6,172
(21,711)
(2,161)
(2,614)		 70,004
0
0
(26,486)		 (1,075)
(2,688)
(4,854)
185		 (8,432)
0
0
0		 35,214
0
0
0		 (71,384)
71,628		 94,889
9,178
9,688
(58,762)
(6,033)
(6,833)		 113,755
0
0
(71,628)		 549
5,240
666
245		 6,700
0
0
0		 49,071
0
0
0
128
678		 39,394
566
3,558
270,014
83,477
48,917		 43,518
402,408		 (1,075)
(2,688)
(4,854)
185
2,293
8,463
7,025
505		 (8,432)
18,286		 35,214
421,372		 244
434		 36,127
233,887
3,145
2,855

80,332
46,062		 42,127
360,281		 549
5,240
666
245
1,744
3,223
6,359
260		 6,700
11,586		 49,071
372,301
£806 £309,408
£84,043
£52,475		 £445,926 £1,218
£5,775
£2,171
£690		 £9,854 £456,586 £678 £270,014
£83,477
£48,917		 £402,408 £2,293
£8,463
£7,025
£505		 £18,286 £421,372

14

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Balance Sheet as at 31st December 2025

Notes
Fixed Assets:
Investments
9
Current Assets:
Debtors
11
Investments
12 a)
Cash at bank and in hand
12 b)
Liabilities:
Creditors: Amounts falling due within
one year
13
Net Current Assets
Total Net Assets
10
Funds
Restricted funds
15 b)
Unrestricted designated funds
15 a) ii)
Unrestricted funds
15 a) i)		 2025 2024
Parish
St. Mary's
St. John's St. Martin's inter fund
balances		 TOTAL
195,390		 Parish
St. Mary's
St. John's St. Martin's inter fund
balances		 TOTAL
203,526
133,190
62,200
0
0		 138,736
64,790
0
0
3,111
8,935
2,787
101,132
16,774
36,602
6,428
91,256
209
14,790		 14,833
154,508
112,683		 3,665
6,042
7,810
(1,462)
64,515
16,783
37,221
8,394
83,132
4,354
5,435		 16,055
118,519
101,315
6,428
195,499
25,918
54,179
0		 282,024 8,394
151,312
27,179
50,466
(1,462)		 235,889
(4,404)
(13,506)
(1,904)
(1,014)		 (20,828) (5,423)
(11,571)
(1,467)
(1,044)
1,462		 (18,043)
(4,404)
(13,506)
(1,904)
(1,014)
0		 (20,828) (5,423)
(11,571)
(1,467)
(1,044)
1,462		 (18,043)
2,024
181,993
24,014
53,165
0		 261,196 2,971
139,741
25,712
49,422
0		 217,846
£2,024
£315,183
£86,214
£53,165
£0		 £456,586 £2,971
£278,477
£90,502
£49,422
£0		 £421,372
1,218
5,775
2,171
690
0
309,408
84,043
52,475
806		 9,854
445,926
806		 2,293
8,463
7,025
505
0
270,014
83,477
48,917
678		 18,286
402,408
678
£2,024
£315,183
£86,214
£53,165
£0		 £456,586 £2,971
£278,477
£90,502
£49,422
£0		 £421,372

The notes on pages 16 to 25 form part of these accounts

Approved by the Parochial Church Council on 6 May 2026 and signed on its behalf by:

Rev. Rob Hindmarch (Priest in Charge)

Glyn Williams (Treasurer)

15

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Notes to the Accounts

2025

The financial statements are prepared on a going concern basis under thehistorical cost convention, modified to includeinvestment assets at fair value. The financial statements are presented in sterling which is the functional currency ofthe charity and rounded to thenearest £. They do not includethe accounts of Church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.

The PCC has considered whether the cash flow statement adds materially to theunderstanding ofthe PCC’s affairs and has concluded that it does not. It has thereforeapplied UpdateBulletin 1 as published on 2 February 2016 and does not includea cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

a) Funds

Restricted Funds represent incomewhich may beexpended only on those restricted objects for which they were given. Any balanceremaining 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. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Unrestricted funds represent thefunds ofthePCC that arenot subject to any special restrictions regarding their useand areavailablefor application to the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted and the PCC has the authority to change or remove the designation.

b) Incoming resources

Planned giving receivable under gift aid, collections and donations are recognised when received by or on behalf of the PCC.

Income tax recoverable on gift aid donations is recognised when the income is recognised.

Grants and legacies to thePCC arerecognised as soon as thePCC is notified ofits legal entitlement, theamount dueis quantifiable, receipt is probable, and any conditions attaching to them aremet, or, in instances whererelated expenditurehas been incurred, thereis a realistic expectation that all conditions will be met.

Specific fund raising events, such as fetes, bazaars and similar events, are accounted for gross.

Dividends and interest are recognised when receivable. Any tax recoverable on such income is recognised in the same period.

Grants and donations are accounted for when paid over, or when awarded if that award creates a binding obligation on the PCC. The PCC has a policy of distributing some of the income of the General Income and Expenditure Funds in grants - "Away Giving". In the absence of a contractual obligation, grants made in this way, including those for the support of overseas missionaries, are accounted for on the basis of thesupport agreed by the relevant DCC or Away Giving committee that relates to the financial year concerned.

TheParish's voluntary contribution to central diocesan costs (seenote1 g), is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.

d) Gains and losses on investments

Realised gains or losses are recognised when investments are sold.

Unrealised gains or losses are recognised on revaluation of investments to market value at the year end or on redesignation - see note 1 e) iii).

e) Fixed assets

Consecrated and beneficed property is excluded from the accounts by s.10(2) Charities Act 2011.

Equipment used within thechurch premises is depreciated on a straight linebasis over four years. Individual items of equipment with a purchase priceof £5,000 or less are written off when the asset is acquired.

Investments are valued at market value at 31 December using the "bid price".

16

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Notes to the Accounts

2025

f) Current assets

Individual amounts in excess of£500 paid in advance which are recoverableand all amounts owing to thePCC at 31 December are shown as debtors and prepayments. Provision is made for any debtors that may prove irrecoverable. Short term deposits include cash held on deposit with the Rochester Diocesan Board of Finance and at banks.

g) Contribution to the Diocesan Central Costs, including the incumbent's stipend and associated costs, and other shared expenditure

ThePCC decides each year on thevoluntary contribution to bemadeby theParish to theDioceseto cover it's central costs, which include theincumbent's stipend and associated costs. It is thereafter responsible for this contribution, the rectory running costs, Readers' and Pastoral Assistants'costs, thecosts of visiting clergy, the administrator's salary and some of the Parish Office costs. A contribution is made by the two DCCs and the St John's Committee towards these costs.

2
Unrestricted
Unrestricted
Restricted
Total
Total
Designated
2025
2024
a)
£
£
£
£
£
96,784
8,745
105,529
106,842
9,942
1,104
11,046
11,401
12,755
6,836
19,591
12,334
26,354
2,852
29,206
29,140
473
3,651
4,124
5,888
0
0
0
0
0
146,308
23,188
169,496
165,605
b)
4,400
692
5,092
6,592
0
290
290
260
Note 5
912
912
249
0
0
48
57
57
415
0
5,369
982
6,351
7,564
c)
1,400
1,400
2,463
d)
128
11,938
0
12,066
11,001
e)
0
0
0
0
0
0
0
0
0
128
165,015
24,170
189,313
186,633
St Martin's Broadsheet
Fund raising income
Dividends and interest (including any reclaimed tax)
Other incoming resources
Miscellaneous income
Fees and other related income
Grants
Investments
Insurance claims
TOTAL INCOMING RESOURCES
Surplus on sale of fixed assets
Donations
Other church operations
Income from:
Associated activities and Parish events
Away Giving Appeal
Church activities
Legacies
Grants. The PCC was grateful to receive thefollowing grants from Speldhurst Parish Council: £1,000 towards St Mary's churchyard maintenance, £1,000
for St John's churchyard maintenance, £1,000 for St Martin's churchyard maintenance and £500 towards the cost of St Martin's Broadsheet magazine. The
PCC was also grateful to have received a grant of £40 from Certas Energy towards the cost of St Mary's general exzpenditure. ThePCC was also pleased to
receivegrants totalling £583.80 from the Listed Places ofWorship Grant Scheme equal to theVAT on repairs and maintenance work at St Mary's in 2024
and 2025.
Collections
Tax recoverable on Gift Aid donations and small donations
Planned giving
Sundry donations
Sales of church history books, notelets and cards		 Unrestricted
Unrestricted
Restricted
Total
Designated
2025
£
£
£
£
96,784
8,745
105,529
9,942
1,104
11,046
12,755
6,836
19,591
26,354
2,852
29,206
473
3,651
4,124
0
0		 Total
2024
£
106,842
11,401
12,334
29,140
5,888
0
0
0
146,308
23,188
169,496		 165,605
0
5,369
982
6,351		 7,564
1,400
1,400		 2,463
128
11,938
0
12,066		 11,001
0
0		 0
0
0
0
0
0		 0
128
165,015
24,170
189,313		 186,633

17

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Notes to the Accounts

2025

3
a)
b)
Note 5
Other church services costs
Young people's work
Insurance
St Martin's Broadsheet costs
Teaching and outreach
Church activities
Fund raising costs
Contribution to diocesan costs
Missionary and charitable giving (see note below):
Other clergy, rectory and ministry costs
Relief and development agencies
Secular charities
Churchyard upkeep
Computer hardware, software and expenses
Church repairs and maintenance
Ministry
Employee costs
Bank charges
Associated activities
Organ maintenance and music costs
Organists and music leaders
Printing, stationery & other admin costs
Deanery and other contributions
Church overseas
Total away giving
Home missions and other church organisations
Expenditure on:
Independent examiner
Other expenses
TOTAL RESOURCES USED
Electricity, gas and water
Cost of fundraising		 Unrestricted
Unrestricted
Restricted
Total
Designated
2025
£
£
£
£
0
0		 Total
2024
£
0
2,405
796
3,201
1,935
132
2067
5,790
351
6141
5,680
479
6159
2,604
1,935
6,246
5,875
0
15,810
1,758
17,568
0
32,457
649
33,106
4,987
0
1,118
6,105
50
0
50
370
5,368
0
5,738
453
488
0
941
6,449
0
6,449
1,799
0
1,799
7,458
13,034
20,492
1,966
2,815
4,781
10,188
0
10,188
1,233
0
1,233
0
810
810
426
154
580
735
0
735
1,217
612
1,829
18,492
0
11,652
30,144
912
0
912
202
0
202
2,114
0
0
2,114
70
117
0
187		 16,660
41,797
1,968
25
4,527
935
5,684
2,026
7,026
5,773
9,928
1,960
1,660
818
956
2,866
34,469
249
198
2,206
385
26,486
86,875
32,602
145,963		 142,116
26,486
86,875
32,602
145,963		 142,116

Note: The only grant in excess of £1,000 included in the missionary and charitable giving is £1,760 to Church Mission Society. Of the balance of grants, all were of £1,000 or less and all were to institutions.

4 a) Staff costs

Theaveragenumber ofemployees in 2025 was 2 (2024 3). Thetotal staffcosts amounted to £30,144 (2024 £35,076), of which £29,136 (2024 £34,392) was salaries, £0 (2024 £0) employer National Insurance costs, and £1,008 (2024 £684) employer pension and lifeinsurance costs. No employeeearned £60,000 or more in the year.

The organist at St Martin's and the regular organists at St Mary's provide their services without charge. Other organists are not employees but provide their services on a casual basis and are paid the fee they charge.

b) Pension schemes and employer contributions

TheDioceseofRochester pays theRector’s stipend and also thepension contributions relating to him in respect of theChurch ofEngland Pension Scheme which is a defined benefit scheme. ThePCC has offered and pays a contribution to theDiocese to cover both the costs of clergy and other central costs of theDiocesebut this is not allocated to any particular items. It is thereforenot possibleto say how much oftheoffered contribution relates to thepension contributions that the Diocese pays in respect of the Rector. The PCC has no further liability in respect of the Rector’s pension.

ThePCC paid pension contributions into a workplacepension, which is a defined contribution scheme, for two employees and theseamounted to £1,909 in 2025 (2024 £1,292); £901 (2024 £608) of this was deducted from employees' pay as employee contributions. The PCC has no further liability in respect of such pensions.

18

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Notes to the Accounts

2025

5 Associated activities and Parish Events

Associated activities in 2025 included a Holiday Club and a LightFest for young people.

6 Funds received and paid as agent

£1,428.00 was paid to the PTO clergy in 2025; £259.20 was held at 31 December 2025 and will be paid to the PTO clergy in 2026.

There was no money received or paid in respect of Spring Harvest in 2025. £12 Spring Harvest money remained held at 31 December 2025.

7 Payments to PCC members and related parties

Details ofthosebodies which arerelated parties by virtueofa PCC member being involved with them areset out on page4 ofthe report. Other than those noted below, there were no payments to any of these bodies.

The PCC paid £0 (2024 £183) in letting fees to Speldhurst Village Hall which was charged to the PCC at the normal hire rates. Thesecosts areincluded under the heading of the activities to which they related.

A small immaterial portion of the expenses paid to the Priest in Charge may have related to his services as Chairman of thePCC. £74 was paid to a PCC member as reimbursement for travel costs in connection with PCC business. All other expenses reimbursed to PCC members did not relateto any services or goods provided or for travel, subsistence or personal use and were only for bona fide expenses incurred by them on behalf of the PCC.

Included in the Parish Insurance cover is a limited amount of Trustee Indemnity Insurance cover, the cost of which is not separately identified.

8 Parish Office building

The cost of the Parish Office, £22,333, was borne by the PCC and written off in 2001. The PCC has negotiated a written agreement with the Diocese providing for reimbursement of part of the cost should the Diocese or Rector take any action which makes it impossibleto usethe officefor its present purposes. Reimbursement is on a sliding scale, providing for repayment to the Parish up to 2040.

Investments

During the year the fixed assets were held in the following investments for the unrestricted designated funds listed.

Church of England Central Board of Finance Investment Fund - Income Shares

Unrealised surplus / (deficit)
on revaluation
Realised surplus on sale
Balance at 1 January 2025
Sale of shares - proceeds
Market value at
31 December 2025		 Shares
Value
£
6,000
138,736
(5,546)
St Mary's General Fund		 Shares
Value
£
1,002
23,169
(926)
St John's General Fund		 Shares
Value
£
1,800
41,621
(1,664)
St John's Groombridge
School House Fund		 2025
Total
£
203,526
0
0
(8,136)		 2024
Total
£
198,972
0
0
4,554
6,000
133,190
 1,002
22,243		 1,800
39,957		 195,390 203,526

19

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Notes to the Accounts

2025

10 Analysis of net assets a) By fund

a)
See note 15
b)
Parish
St Mary's
St John's
St Martin's
11
12
a)
b)
13
St. Mary's Property Improvement Fund
Current liabilities
Current assets
By type of asset
Fixed assets
Accounts payable and deferred income
Bank and cash
Debtors and prepayments
Parish Restricted Fund
St. John's Under Pew Heating Fund
St. John's General Fund
St. John's Churchyard Maintenance Fund
Short term deposits
Rochester Loan Deposit
Broadsheet Binding Fund
Broadsheet Fund
St. John's British Legion Fund
Windows Fund
Income tax and Gift Aid on Small Donations recoverable
Debtors and prepayments
St. Martin's Churchyard Fund
Friends of St. John's Groombridge
Parish Sequestration Fund
St. John's Groombridge School House Fund
Bank accounts and cash
St. Mary's Restricted Fund
Liabilities
Amounts falling due within one year
Diocesan Church Repair Fund
St. Martin's General Fund
Cash and cheques in hand
St. Mary's General Fund
Church Repair Fund
Fund balance
Allocation to churches and Parish
Bank current and deposit accounts
Parish General Fund
By fund		 Unrestricted
Unrestricted
Restricted
2025
Designated
Total
£
£
£
£
806
806
43,314
43,314
80,411
80,411
200,000
200,000
24,154
24,154
48,472
48,472
49,575
49,575
1,218
1,218
0
0
5,775
5,775
0
0
2,171
2,171
0
0
0
0
430
430
110
110
0
0
150
150
806
445,926
9,854
456,586
15a) i)
15 a) ii)
15 b)
Inter fund
Unrestricted
Unrestricted
Restricted
2025
balances
Designated
£
£
£
£
£
195,390
195,390
0
4,651
266,789
10,584
282,024
0
(3,845)
(16,253)
(730)
(20,828)		 Unrestricted
Unrestricted
Restricted
2025
Designated
Total
£
£
£
£
806
806
43,314
43,314
80,411
80,411
200,000
200,000
24,154
24,154
48,472
48,472
49,575
49,575
1,218
1,218
0
0
5,775
5,775
0
0
2,171
2,171
0
0
0
0
430
430
110
110
0
0
150
150		 Unrestricted
Unrestricted
Restricted
2025
Designated
Total
£
£
£
£
806
806
43,314
43,314
80,411
80,411
200,000
200,000
24,154
24,154
48,472
48,472
49,575
49,575
1,218
1,218
0
0
5,775
5,775
0
0
2,171
2,171
0
0
0
0
430
430
110
110
0
0
150
150		 2024
Total
£
678
52,371
245,773
0
21,738
50,136
32,390
1,218
1,075
8,463
0
3,900
0
3,125
245
110
0
150
806
445,926
9,854
456,586		 421,372
2024
Total
£
203,526
235,889
(18,043)
0
806
445,926
9,854
456,586		 421,372
806
1,218
309,408
5,775
84,043
2,171
52,475
690
2,024

315,183

86,214

53,165		 2,971
278,477
90,502
49,422
0
806
445,926
9,854
456,586		 421,372
2025
10,602
4,231		 2024
11,927
4,128
14,833 16,055
111,194
43,314		 73,686
44,833
154,508 118,519
112,673
10		 100,793
522
112,683 101,315
(20,828) (18,043)

20

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Notes to the Accounts

2025

14 Contingent liabilities and Capital commitments

a) Contingent liabilities

There were none at 31 December 2025 (2024 £NIL).

b) Capital commitments

There were none at 31 December 2025(2024 £NIL).

15 Fund details

PCC funds

General Income and Expenditure Account - unrestricted

This account is for the use of the general purposes of the Parish.

Church Repair Fund - unrestricted designated

The fund is designated for the repairs of the three churches. Money is paid into it annually to help with the cost of repairs that arise following a quinquennial inspection of the church buildings by the Diocesan Architect. St. Mary's had an inspection in 2021, St. John's had one in 2023, and St. Martin's had one in 2025: thus the next inspections are due in 2026, 2028 and 2030 respectively.

Parish Restricted Fund

This fund holds money donated to subsidise places at visits to future Spring Harvests.

Parish Sequestration Fund

This fund received the fees that would normally be payable to Rochester DBF. These fees were withheld from payment to Rochester DBF during the interregnum and wereused to pay thefees and expenses ofvisiting clergy, and someoftheRectory standing charges and other minor works to theRectory while unoccupied, as agreed with the Rochester Diocese. The surplus remaining at the end of the interregnum is payable to Rochester DBF.

St. Mary's funds

General Income and Expenditure Account - unrestricted designated

This account is designated for the use of St. Mary's DCC for the general purposes of St. Mary's church.

Property Improvement Fund - unrestricted designated

This fund is designated for improvements to St Mary's church building.

Restricted Fund - restricted

This was set up by the PCC in 2004. It receives funds that have been donated for specified purposes and pays out expenses relating to those matters.

St. John's funds

General Income and Expenditure Account - unrestricted designated

This account is designated for the use of St. John's Committee for the general purposes of St. John's church.

Groombridge School House Fund - unrestricted designated

The fund comprises 1,800 Income Shares in the CBF Investment Fund (2024 1,800 shares), and a deposit of £8,515 (2024 £8,515). The dividend and deposit income derived from the investment is received into St. John's General Fund; no records have been found of any restrictions in the use of the capital or income. The then DCC of St. John's in conjunction with the PCC designated this fund for use on future capital projects at St. John's and theSt. John's Committee has not requested any change in this designation.

Churchyard Maintenance Fund - restricted

The fund comprises donations received specifically for the maintenance of the churchyard.

Friends of St. John's Groombridge - restricted

This was started in 2011. The fund is primarily for the maintenance of the church building.

British Legion Fund - restricted

The fund receives the church collection on Remembrance Sunday which is stated as being for the Royal British Legion to which subsequently it is paid.

Under Pew Heating Fund - restricted

The fund received donations given specifically towards the cost of installing under pew heating in the church.

21

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Notes to the Accounts 2025

St. Martin's funds

General Income and Expenditure Account - unrestricted designated

This account is designated for the use of St. Martin's DCC for the general purposes of St. Martin's church.

Churchyard Fund - restricted

The fund comprises donations received specifically for the maintenance of the churchyard.

Windows Fund - restricted

This fund received donations for the installation of new stained glass windows and was used for that purposein 2014, except for the remaining balance which is for a plaque or inscription to go with them which is the final part of the windows project.

Broadsheet Fund - restricted

This fund receives money which is specifically to defray the costs of producing the Ashurst Broadsheet.

Broadsheet Binding Fund - restricted

This fund has been set up to fund the binding of one set of the last 60 years of issues of the Ashurst Broadsheet.

a)
i)
ii)
1)
2)
Note 9
3)
4)
Note 9
Balance at 1 January
General Income and Expenditure Account (St. Mary's)
Transferred to Church Repair Fund
Surplus/(Deficit) of income over expenditure for the year before contribution
Contribution to Parish costs
General Income & Expenditure Account (St. John's)
Transferred from St Mary's General Income and Expenditure Account
Balance at 31 December
St. Mary's
Transferred to Church Repair Fund
Balance at 31 December
Balance at 31 December
Increase/(Decrease) in valuation of investments held for the General Fund
Increase/(Decrease) in valuation of investments held for the General Fund
Unrestricted Funds
Church Repair Fund (see below)
Unrestricted
Balance at 1 January
General Income & Expenditure Account (The Parish)
Contribution to Parish costs
Surplus/(Deficit) of income over expenditure for the year
St. John's
Balance at 1 January
Transfer from St. John's General Income and Expenditure Account towards parish costs
Transfer from St. Martin's General Income and Expenditure Account towards parish costs
Interest added in the year
Surplus/(Deficit) of income over expenditure for the year before contribution
Transferred to Property Improvement Fund
Property Improvement Fund (St Mary's)
Transferred from/(to) General Funds
relating to
Balance at 1 January
Income received
Balance at 31 December
St. Martin's
Surplus/(Deficit) of income over expenditure for the year
Transfer from St. Mary's General Income and Expenditure Account towards parish costs
Unrestricted Designated Funds
Gross interest
Expenditure in the year
Balance 31 December
Balance at 1 January
Repairs		 2025
£
678
0
21,711
2,161
2,614
128
(26,486)		 2024
£
434
0
58,762
6,033
6,833
244
(71,628)
806 678
52,371
(7,359)
1,367
(3,065)		 45,436
6,370
1,485
(920)
43,314 52,371
28,997
11,417
2,900		 24,241
11,603
16,527
43,314 52,371
245,773 213,498
65,895
(21,711)		 91,933
(58,762)
44,184
(4,000)
(200,000)
(5,546)		 33,171
(4,000)
0
3,104
80,411 245,773
0
200,000		 0
0
200,000 0
21,738 21,062
6,673
(2,161)		 7,361
(6,033)
4,512
(1,170)
(926)		 1,328
(1,170)
518
24,154 21,738

22

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Notes to the Accounts

2025

5)
Note 9
6)
b)
i)
1)
2)
Balance at 31 December
Visiting clergy fees and expenses
Balance at 31 December
Parish Restricted Fund
Fees received
Total St. Martin's
Balance at 1 January
Restricted Funds
Total St. John's
Total St. Mary's
Contribution to Parish costs
Parish
Surplus/(Deficit) of income over expenditure for the year
General Income & Expenditure Account (St. Martin's)
Surplus due to Rochester DBF
Balance at 1 January
Rectory standing charges, grass cutting and cleaning when unoccupied
Transferred from Church Repair Fund
Balance at 1 January
Balance at 1 January
Increase/(Decrease) in valuation of investments held for the Fund
Total Parish
Income received including Gift Aid tax recovery
Parish Sequestration Fund
Balance at 31 December
Balance at 31 December
Subsidy to Spring Harvest places
Total Unrestricted Designated
Surplus/(Deficit) of income over expenditure for the year before contribution
Groombridge School House (St John's)		 2025
50,136
(1,664)		 2024
49,204
932
48,472 50,136
32,390 31,081
7,270
(2,614)		 9,342
(6,833)
4,656
12,529		 2,509
(1,200)
49,575 32,390
309,408
84,043
52,475		 270,014
83,477
48,917
445,926 402,408
2025
£
1,218
0
0		 2024
£
1,218
0
0
1,218 1,218
1,075
692
(411)
(707)
(649)		 526
1,134
(222)
(363)
0
0 1,075
1,218 2,293

23

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Notes to the Accounts

2025

ii)
iii)
1)
2)
3)
4)
Donations
Maintenance costs
Under Pew Heating Fund
Balance at 1 January
Donations including gift aid tax recovery
Expenditure in the year
Balance at 31 December
Expenditure in the year
Balance at 31 December
Balance at 31 December
Balance at 1 January
Donations including gift aid tax recovery
Balance at 1 January
Total St John's
Balance at 31 December
Repairs and maintenance
Youth worker
Sundry income
Grants and donations including Gift Aid tax recovery
Balance at 31 December
Collections & donations including gift aid tax recovery
Restricted Fund
St. Mary's
Churchyard Maintenance Fund
Balance at 1 January
St. John's
Churchyard
Other expenditure
Balance at 1 January
Missionary and charitable giving
Gas
Grants received
Friends of St. John's Groombridge
Total St Mary's
Expenditure in the year
British Legion Fund		 2025
8,463
17,689
1,151
0
0
(7,148)
(1,000)
(11,806)
(1,574)
0		 2024
3,223
13,135
2,300
230
(50)
(1,491)
(2,000)
(5,913)
(911)
(60)
5,775 8,463
5,775 8,463
2025
0
1,000
(1,000)		 2024
235
1,000
(1,235)
0 0
3,900
1,644
(3,373)		 2,999
1,630
(729)
2,171 3,900
0
184
(184)		 0
129
(129)
0 0
3,125
0
(3,125)		 3,125
0
0
0 3,125
2,171 7,025

24

PARISH of SPELDHURST with GROOMBRIDGE and ASHURST

Notes to the Accounts 2025

iv)
1)
2)
3)
4)
16
Property Improvement Fund (St Mary's)
Total St Martin's
Balance at 1 January
Grants received
Balance at 31 December
Expenditure in the year
Balance at 31 December
Broadsheet Binding Fund
Expenditure in the year
Balance at 1 January
Other income including gift aid tax recovery
Grants received
Balance at 1 January
Broadsheet Fund
Expenditure in the year
Balance at 1 January
Balance at 31 December
Windows Fund
Balance at 31 December
Churchyard Fund
Expenditure in the year
Interest added in the year
Grants received
Church Repair Fund (St. Martin's)
Summary of Transfers
Church Repair Fund (St. John's)
General Fund (St. John's)
Church Repair Fund (St. Mary's)
General Fund (St. Martin's)
General Fund (St. Mary's)
Total Restricted Funds
Parish General Fund
TOTAL PCC FUNDS
Unrestricted Funds
Restricted Funds
Unrestricted Designated Funds
St. Martin's		 2025
£
245
1,000
(815)
0
430
110
0
110
0
500
310
(810)
0
150
0
0
150
690
9,854
Note 15 a) i)
806
Note 15 a) ii)
445,926
Note 15 b)
9,854
£456,586
Unrestricted
Unrestricted
Designated
£
£
26,486
(225,711)
(3,331)
9,915
4,000
1,170
(12,529)
200,000		 2025
£
245
1,000
(815)
0		 2024
£
0
1,000
(755)
0
430 245
110
0		 110
0
110 110
0
500
310
(810)		 0
500
260
(760)
0 0
150
0
0		 150
0
0
150 150
690 505
9,854 18,286
806
445,926
9,854		 678
402,408
18,286
£456,586 £421,372
Restricted
£
26,486
(26,486)		 0

25