THE PARISH CHURCH OF ALL SAINTS ORPINGTON
ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL
For the year ended 31 December 2025
Incumbent:
The Rev’d George M Rogers The Vicarage 1A Keswick Road Orpington Kent BR6 0EU
Bankers:
National Westminster Bank plc High Street Orpington Kent BR6 0NS
Independent Examiner:
Mrs H L Sheppard FCCA 39 Jubilee Crescent Mistley Manningtree Essex CO11 2PW
Registered Charity No: 1128850
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Administrative information
All Saints’ Church (registered charity no. 1128850) is part of the Diocese of Rochester within the Church of England. The address is Bark Hart Road, Orpington, Kent BR6 0QD. Correspondence can be sent to the parish office at the same address. Parish office opening hours are from 9.30 to 12.30, Monday, Tuesday, Thursday and Friday.
PCC members who served from 1 January 2025 until the date this report was approved (unless otherwise indicated) are:
Incumbent: The Rev’d George Rogers PCC Chair Churchwardens: Mr Peter Clarke Deputy chair Mrs Sheila Routledge Licensed Lay Ministers: Mrs Abi Hiscock Mrs Pam Mercer Deanery Synod Representatives: Mr Tim Birse PCC Treasurer Mrs Vanessa Dixon Elected members: Mrs Sheila Anderson Mr Geoff Cole Mr David House (elected 13 April 2025) Mrs Catherine King (retired 13 April 2025) Mrs Lorna Kviat Mrs Helen Ogedemgbe Mrs Gill Sinclair PCC Secretary Mrs Elizabeth Whitbread
Structure, governance and management
The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC operates through various committees, which meet between full meetings of the PCC.
Standing Committee :
This is the only committee required by law. It has power to transact business of the PCC between meetings, subject to any directions given by the PCC. It comprises the incumbent, churchwardens, secretary and treasurer.
Children’s work:
Coordinates the work of our Sunday youth groups for children of all ages.
Social and Fund Raising:
Coordinates social events for the parish and fund-raising projects to support the work of the PCC, and in particular for specific identified needs.
Property Management:
Attends to matters relating to the stewardship of plant, such as church buildings and fabric, the churchyards, 99 Gillmans Road and the Old Church Hall (Amity Blinds).
Finance:
Advises the PCC and assists the treasurer on financial policy and accounting matters.
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Stewardship:
Coordinates the development of Christian stewardship in the parish. This encompasses gifts of money through planned giving and also gifts of time and talents to support the wide needs of our busy church.
Festival Choir:
Organises and raises funds to support regular concerts (through sale of tickets and a Friends’ scheme) for the All Saints’ Festival Choir.
Objectives and Activities
All Saints’ PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church and Hall complex and 99 Gillmans Road, Orpington.
Achievements and Performance
Clergy and Lay Ministers
Several retired clergy regularly support the parish, assisting the vicar with services during leave and other occasions. The PCC especially thanks Rev’d Ann Uphill, Rev’d David Graham, Rev’d Chris Kitchener, and Rev’d Canon Tim Mercer for their contributions.
Our lay ministry team includes Licensed Lay Ministers Mrs Pam Mercer and Mrs Abi Hiscock, along with Pastoral Assistants Mrs Sheila Anderson and Mrs Jill Renwick. Their contribution includes conducting services, preaching, officiating at funerals and burials of cremated remains, pastoral visits, home communions, phone calls and leading a monthly Bereavement Group for those who are grieving. Jill Renwick retired from her role early in 2026, and we thank her for her ministry at All Saints’ and previously at St Andrew’s.
Additionally, members of the congregation led Morning and Evening Prayer, ensuring both Daily Offices were offered every weekday - a rare achievement among parish churches.
Church attendance
Average attendance at All Saints’ on a Sunday in 2025 was 93 adults and 16 children, exactly the same figures as for 2024. At a time when other churches show declining membership, this stability, after three years recovering from the pandemic lows, remains very pleasing. In addition to those attending worship in person, between five and ten people regularly watch the stream of the main Sunday Eucharist live, while a further 30-40 people view at least part of the service later in the week.
The PCC
The full PCC met seven times during the year with an average attendance of 71%. Committees also met between these meetings, submitting minutes to the PCC for discussion as needed. In addition, various other groups support the church's ministry and mission.
Public Worship
Our eucharistic worship includes an 8 a.m. Sunday Holy Communion, a 9.30 a.m. Parish Eucharist, and a 10 a.m. Wednesday Eucharist, with the latter two services streamed. We also offer a monthly Taizé-style evening service and alternating Contemplative Prayer or Lectio Divina Reflection twice monthly.
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Morning Prayer is held in church on most weekdays, while Evening Prayer is streamed. With the daily offices and weekly Eucharists, we provide more worship opportunities than any other local church..
There was an attendance of 217 (2024 – 176) and 169 (125) communicants at Easter 2025, including the Easter Vigil service held the previous evening. During Advent we held our normal carol services for the congregation, and special services for local firms of funeral directors, which attracted a total attendance of 673 (2024 – 726) .
It was a joy to see a full church once again for the Christingle Service on Christmas Eve. It is difficult to count accurately at this active service, but we estimate an attendance of 400, somewhat fewer than the 2023 record year. For many of the families who come to Christingle, this is their annual exposure to the Church. The Eucharists on Christmas Eve and Christmas Day attracted 104 (2024 – 106) communicants and an attendance of 149 (159).
There were 20 (2024 – 20) Baptisms, which usually took place on Sunday afternoons. There were 3 (1) Marriages. 9 (14) Funerals took place in church or in the churchyard and 7 (11) services were conducted at a crematorium by the All Saints’ ministry team. There were 20 interments of ashes in the churchyard.
Music
All Saints' acoustics and facilities have attracted more concerts and recitals, including longtime users and new groups. Our monthly Saturday “coffee recitals” highlight emerging musicians and are gaining popularity among both performers and audience members.
Reaching our members
We distribute news and worship materials through social media, our website, weekly emails to over 100 people and printed material. Our many streamed services benefit those who are housebound or hesitant to attend in person, a key aspect of All Saints’ ministry. Our worshipping community has expanded to unite former parishioners and others around the world with All Saints’.
Young people
Attendance is growing for both Young Saints and Thursday Tots, with Tots hitting record numbers in early 2025. Young Saints' activity reports are well received by the congregation.
Risk Management and Safeguarding
The PCC has identified major risks to parish operations and implemented controls to address them.
Following national Church events, the PCC ensures compliance with the Safeguarding and Clergy Discipline Measure 2016, adhering to House of Bishops' guidance for protecting children and vulnerable adults.
All PCC members and church group leaders undergo DBS checks before starting their roles. Staff, leaders, and helpers are appointed according to Church of England Safer Recruitment and People Management Guidance. Safeguarding training must be completed every three years, with records kept by the Parish Safeguarding Officer (PSO). The PSO collaborates with the Incumbent and Diocese to promptly resolve and document any issues.
Financial Review and Outlook
The PCC budgeted an effective break-even result (a trivial deficit of £100) on general funds for 2025. This assumed an increase in giving of 4%, in line with expected inflation. In the event giving was at the same level as in 2024. This was a very disappointing result as, with a stable congregation one would
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have hoped for giving to at least keep pace with inflation. We paid half the cost of works to improve the audio-visual system, and we hope that the second stage will see the removal of the temporary wires put up during the pandemic. As mentioned above, the reduced funeral activity substantially reduced our fee income, but fortunately other activities recovered some of this deficit. Overall, 2025 saw a cash deficit of £2,000.
Our investments in the CCLA Investment Fund performed very poorly compared with the market and with the Fund’s own benchmark. The Managers have explained in detail how this result occurred and their plans to recover the position during 2026. We have decided to remain with the existing managers for the time being but to monitor the position closely during the year. Our option is to take less stock selection risk and to move to an index tracker fund. Adding the investment deficit of £2,100 to the cash deficit gave a negative return in the year of £4,100.
Looking forward to 2025, the position is less healthy, but still stable. The PCC has set a deficit budget of £5,350, but almost all of this is the second instalment of the sound system/wiring work. Setting this has involved an increase in giving of 4% - the same increase we didn’t achieve last year. We believe that an inflationary increase should be attainable with a stable congregation. On the other side, we still need to keep tight control of all expenditure and only undertake the essential.
Christian Stewardship involves more than money, although it is money that pays the bills. We welcome, with thanks, those who give their time and talents to the Church, through any of the whole range of voluntary jobs and groups referred to in this report. Some jobs that need to be done are not onerous and take little time, but every small task done takes a bit of pressure off someone else, There is much to do, so please ask.
Reserves policy
All Saints’ holds specific funds for various purposes as described in the Notes to the Accounts. It is the PCC’s policy to invest our main balances with the CBF Church of England Funds. Certain designated funds are held with the Rochester Diocesan Society and Board of Finance.
It is the policy of the PCC to maintain unrestricted funds at a level that equates to approximately six months unrestricted expenditure. This provides adequate funds to cover management and administration, and to respond to more substantial emergency work that may arise from time to time.
At 31 December 2025 our unrestricted general fund was £111,300. Our budgeted expenditure in 2025 is £198,600, and so the six-months expenditure is £99,300. Our resources are in excess of that required by our reserves policy, but the margin is not great. We need to make every effort to generate the budgeted level of income in 2026. We have hopes and expectations of growth, and the Sunday attendance figures show we can achieve it. To continue growing, our capital needs to grow in step with our numbers to provide the underlying financial support.
Approved by the PCC on 17 March 2026
George M Rogers Chair
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STATEMENT OF PCC MEMBERS’ RESPONSIBILITIES
Charity law requires the PCC members, as trustees, to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements, the PCC members are required to:
-
select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The PCC members 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 Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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HONORARY INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, ORPINGTON
This report on the financial statements of the Parochial Church Council (the PCC) for the year ended 31 December 2025, which are set out on pages 7 to 15, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (the Regulations) and section 145 of the Charities Act 2011 (the Act).
Respective responsibilities of the PCC and the Examiner
As members of the PCC and thus Charity Trustees, you are responsible for the preparation of the financial statements. You consider that the audit requirement of the Regulations and section 144 (2) of the Act does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.
Basis of this Report
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145 (5) (b) of the Act, and to be found in the Church Guidance, 2006 edition, issued by the Finance Division of the Archbishops’ Council. That examination includes a review of the accounting records kept by the PCC, and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you, as trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In connection with my examination, no matters have come to my attention:
-
1) which give me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 130 of the Act; and
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to prepare financial statements, which accord with the accounting records and comply with the requirements of the Act and the Regulations
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
H L Sheppard FCCA 39 Jubilee Crescent Mistley Manningtree Essex CO11 2PW
18 March 2026
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
| NOTE 3a 3b 3c 4a 4b 4c 6 3a 3b 3c 4a 4b 4c _6 _ |
UNRESTRICTED RESTRICTED TOTAL General Designated FUNDS 2025 £ £ £ £ INCOMING RESOURCES Incoming resources from generated funds Voluntary income 82,477 940 8,041 91,458 Activities for generating funds 69,566 408 6,790 76,764 Investment Income 53,031 2,557 185 55,773 Total incoming resources 205,074 3,905 15,016 223,995 RESOURCES EXPENDED Costs of generating funds Fund raising trading costs 16,962 0 6,678 23,640 Investment management costs 2,596 0 0 2,596 Church Activities 183,073 10,265 14,264 207,602 Total resources expended 202,631 10,265 20,942 233,838 NET INCOMING RESOURCES 2,443 -6,360 -5,926 -9,843 Transfers between Funds -4,425 6,300 -1,875 0 Gains & Losses on Investments -2,141 0 52 -2,089 NET MOVEMENT IN FUNDS -4,123 -60 -7,749 -11,932 Balances at 1 January 115,451 803,350 15,005 933,806 BALANCES AT 31 DECEMBER 111,328 803,290 7,256 921,874 2024 INCOMING RESOURCES Incoming resources from generated funds Voluntary income 85,384 782 11,745 97,911 Activities for generating funds 71,230 550 6,215 77,995 Investment Income 53,351 2,911 277 56,539 Total incoming resources 209,965 4,243 18,237 232,445 RESOURCES EXPENDED Costs of generating funds Fund raising trading costs 14,053 0 6,890 20,943 Investment management costs 1,584 0 0 1,584 Church Activities 181,333 1,714 7,150 190,197 Total resources expended 196,970 1,714 14,040 212,724 NET INCOMING RESOURCES 12,995 2,529 4,197 19,721 Transfers between Funds -6,300 6,300 0 0 Gains & Losses on Investments 1,199 0 61 1,260 NET MOVEMENT IN FUNDS 7,894 8,829 4,258 20,981 Balances at 1 January 107,557 794,521 10,747 912,825 BALANCES AT 31 DECEMBER 115,451 803,350 15,005 933,806 |
|---|---|
Note: Restricted funds are collected or donated for a specific purpose. Designated funds have been given without restriction, but have been allocated by the Parochial Church Council towards a specific purpose or project.
The notes on pages 9 to 15 form an integral part of these accounts.
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON
BALANCE SHEET AT 31st DECEMBER 2025
| Note FIXED ASSETS Tangible fixed assets Investments Total CURRENT ASSETS Debtors Short term deposits Cash at bank and in hand Total LIABILITIES: Amounts falling 8 due within one year NET CURRENT ASSETS NET ASSETS FUNDS Church General Funds - unrestriced Restricted Funds - Cann Trust (Churchyard) All Saints Festival Choir St Michael's Guild Lychgate Fund Collections for special purposes Designated Funds: Capital - Real Property Churchyard Fund Church Repair Funds Ministry Development Fund Organ Fund Tots Total Designated Funds TOTAL FUNDS |
2025 2025 2024 £ £ £ 680,000 680,000 53,581 55,671 733,581 735,671 8,567 5,685 165,738 174,364 24,762 28,057 199,067 208,106 10,774 9,971 188,293 198,135 921,874 933,806 111,328 115,451 2,161 2,109 1,316 664 1,885 2,083 1,316 9,700 578 449 7,256 15,005 680,000 680,000 12,857 12,032 66,179 66,935 36,000 36,000 8,206 8,300 48 83 803,290 803,350 921,874 933,806 |
|---|---|
The notes on pages 9 to 15 form an integral part of these accounts.
Approved by the Parochial Church Council on 17 March 2026 and signed on its behalf by
Chair
Member
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, together with applicable accounting standards, and the Charities SORP 2005. The historical cost convention has been used except for the valuation of the freehold properties, which are shown at the Trustees’ valuation at 31st December 2025, and invested assets, which are shown at market value.
Funds
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. Restricted funds have been given for a particular purpose. In investing the funds the PCC draws no distinction between the different types of fund.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
Incoming Resources
Collections are recognised when received by or on behalf of the PCC.
Planned giving receivable through Gift Aid is recognised when received and income tax recoverable on gift aid donations is recognised when the income is recognised.
Grants and legacies to the PCC are accounted for when the PCC is notified of its legal entitlement and the amount due.
Rental income from letting church premises is recognised when received and dividends and interest are recognised when receivable.
Gains and losses on investments
Realised gains or losses are recognised on sale. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.
Resources expended
Grants and donations are accounted for when paid.
The diocesan contribution is accounted for when payable.
Fixed assets
Consecrated and beneficed property is excluded from the accounts by section 96 (2) (a) of the Charities Act 1993.
No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed.
Expenditure on equipment used within the church premises is written off when the asset is acquired.
Investment assets are taken at market value at the balance sheet date.
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES (Continued)
Investment properties are valued by the Trustees at 31 December. An open market value has been assessed taking into account existing encumbrances. The PCC believes this to be a fair reflection of the current value of the properties. Revaluation of property in this way is not considered to be a departure from the historic cost basis of accounting. No depreciation is charged on investment properties, which is contrary to generally accepted accounting standards. The PCC considers that depreciation is only one of many factors taken into account in determining the value of such properties and the amount that might be disclosed cannot be separately identified or quantified.
Current assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.
Short-term deposits include cash held on deposit with the CBF Church of England Funds and in accounts with Rochester Diocesan Society and Board of Finance.
2. RESTRICTED AND DESIGNATED FUNDS
The Cann Trust is a restricted fund related to the Churchyard Fund. Income is used for upkeep of the churchyard. Further details are given in Note 6.
All Saints’ Festival Choir, which puts on termly concerts, and St Michael’s Guild, which is responsible for church flower arranging are considered to be restricted funds. Those organisations receive donations and hold fund raising events for the specific purposes indicated.
Donations for specific external charitable purposes that are not paid by the end of the year are held as restricted assets. Donations for the refurbishment and repair of the lychgate were largely expended during the year. The balance is held as a restricted fund for future maintenance.
With exception of the freehold property held in the Capital Fund, all designated funds hold only cash on deposit and in current accounts.
Designated funds are held for the following purposes:
| Capital – Real Property | Holds the Church’s property investments. Income from this fund accrues to |
|---|---|
| General Funds. | |
| Ministry Development Fund. The purpose of the fund is to support the costs of a second employed | |
| minister (ordained or lay) during the period until the resultant increases in | |
| numbers and congregational giving make the post self-supporting. | |
| Churchyard Fund | Funds designated for the upkeep of the “new” churchyard – Newell’s |
| Meadow. The churchyard surrounding the church is closed and upkeep is | |
| the responsibility of the London Borough of Bromley. | |
| Church Repair Funds | These funds are for work arising from quinquennial inspections of the various |
| church premises. | |
| Organ Fund | Accumulated funds in the event of major work required to the organ. |
| All Saints’ Tots | Working capital for day to day activities. |
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| 3 INCOMING RESOURCES 2025 3a Voluntary Income Planned giving: Eligible for Gift Aid Income Tax recoverable Other planned giving Collections Donations and appeals Grants Legacy Sundry income Total 3b Activities for generating funds Magazine, printing & copying Church and Hall Lettings Festival choir concerts Fund Raising Events Fees Total 3c Investment income Dividends and interest Rental income Total TOTAL INCOMING RESOURCES 2024 3a Voluntary Income Planned giving: Eligible for Gift Aid Income Tax recoverable Other planned giving Collections Donations and appeals Grants Legacy Total 3b Activities for generating funds Magazine, printing & copying Church and Hall Lettings Festival choir concerts Fund Raising Events Fees Total 3c Investment income Dividends and interest Rental income Total TOTAL INCOMING RESOURCES |
UNRESTRICTED RESTRICTED TOTAL General Designated FUNDS £ £ £ £ 55,870 0 210 56,080 15,763 0 990 16,753 701 0 0 701 4,191 0 5,065 9,256 4,173 940 1,776 6,889 801 0 0 801 500 0 0 500 478 0 0 478 82,477 940 8,041 91,458 1,254 0 0 1,254 43,729 0 0 43,729 0 0 5,970 5,970 7,066 0 0 7,066 17,517 408 820 18,745 69,566 408 6,790 76,764 4,468 2,557 185 7,210 48,563 0 0 48,563 53,031 2,557 185 55,773 205,074 3,905 15,016 223,995 55,706 0 0 55,706 15,855 0 1,545 17,400 102 0 0 102 4,832 0 5,218 10,050 5,433 782 4,982 11,197 456 0 0 456 3,000 0 0 3,000 85,384 782 11,745 97,911 1,721 0 0 1,721 40,686 0 0 40,686 0 0 6,215 6,215 5,753 0 0 5,753 23,070 550 0 23,620 71,230 550 6,215 77,995 5,288 2,911 277 8,476 48,063 0 0 48,063 53,351 2,911 277 56,539 209,965 4,243 18,237 232,445 |
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| 4 RESOURCES EXPENDED 2025 4a Fund raising trading costs Church hall running costs Festival choir concerts Fund raising expenses Total 4b Investment management costs Professional fees Repairs and upkeep Total 4c Church Activities Missionary and other giving: Overseas relief and development Home missions and church societies Other secular societies Total Diocesan contribution Mission and outreach Clergy including vicarage Church utilities Church maintenance Upkeep of services Organist and choir Children's work Staff costs : parish administrators Office administration Printing and stationery Equipment purchased Church major repairs Churchyard Upkeep Sundry expenditure Total TOTAL RESOURCES EXPENDED |
UNRESTRICTED RESTRICTED TOTAL General Designated FUNDS £ £ £ £ 14,746 0 0 14,746 0 0 6,678 6,678 2,216 0 0 2,216 16,962 0 6,678 23,640 0 0 0 0 2,596 0 0 2,596 2,596 0 0 2,596 3,600 0 1,573 5,173 0 900 813 1,713 150 0 2,071 2,221 3,750 900 4,457 9,107 80,724 0 0 80,724 449 0 479 928 8,266 0 0 8,266 13,967 0 0 13,967 16,455 0 0 16,455 1,953 0 2,568 4,521 10,761 870 0 11,631 623 76 0 699 15,225 0 0 15,225 3,174 0 0 3,174 2,420 0 0 2,420 1,236 0 0 1,236 4,947 8,419 6,695 20,061 18,974 0 0 18,974 149 0 65 214 183,073 10,265 14,264 207,602 202,631 10,265 20,942 233,838 |
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| 4 RESOURCES EXPENDED (Cont'd) 2024 4a Fund raising trading costs Church hall running costs Festival choir concerts Fund raising expenses Total 4b Investment management costs Professional fees Repairs and upkeep Total 4c Church Activities Missionary and other giving: Overseas relief and development Home missions and church societies Other secular societies Total Diocesan contribution Mission and outreach Clergy including vicarage Church utilities Church maintenance Upkeep of services Organist and choir Children's work Staff costs : parish administrators Office administration Printing and stationery Equipment purchased Church major repairs Churchyard Upkeep Sundry expenditure Total TOTAL RESOURCES EXPENDED |
UNRESTRICTED RESTRICTED TOTAL General Designated FUNDS £ £ £ £ 12,109 0 0 12,109 0 0 6,890 6,890 1,944 0 0 1,944 14,053 0 6,890 20,943 0 0 0 0 1,584 0 0 1,584 1,584 0 0 1,584 3,600 0 1,911 5,511 0 550 695 1,245 500 0 2,181 2,681 4,100 550 4,787 9,437 79,500 0 0 79,500 359 0 419 778 7,504 0 0 7,504 13,064 0 0 13,064 12,820 0 0 12,820 2,425 0 1,798 4,223 12,911 607 0 13,518 580 157 0 737 19,320 0 0 19,320 2,921 0 146 3,067 2,320 0 0 2,320 3,048 0 0 3,048 0 0 0 0 20,358 400 0 20,758 103 0 0 103 181,333 1,714 7,150 190,197 196,970 1,714 14,040 212,724 |
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| 5 STAFF COSTS Salaries and fees Social security costs Total |
2025 2024 £ £ 22,883 23,945 0 0 22,883 23,945 |
|---|---|
The amounts shown above relate to the employment of parish administrators, a caretaker and professional musicians. The vicar is paid by the Diocese of Rochester.
6 FIXED ASSETS FOR USE BY THE PCC
Tangible Fixed Assets
The tangible fixed assets comprise the following properties which have been included in the accounts on the basis described in Note 1 and at an assessment of value carried out by the PCC. This is considered to be a fair estimate of the current value of each of the properties, subject to existing leases. Both properties were held throughout the year.
These assets comprise the total of the Capital - Real Property designated fund shown on page 8.
| The Old Church Hall. Church Hill 99 Gillmans Road Orpington Total |
Revaluation Value 2025 Value 2024 £ £ £ 0 280,000 280,000 0 400,000 400,000 0 680,000 680,000 |
|---|---|
99 Gillmans Road is treated as an investment property, although it is intended that it be available for use by an assistant priest. The property was let at a commercial rate throughout the year. The Old Church Hall is let at a commercial rate.
Investment Assets
The income from the Cann Trust Fund is used for the maintenance of the churchyard. The PCC has decided to invest the capital of the fund in the CBF Church of England Short Duration Bond Fund. In 2021 the PCC decided to invest part of its unrestricted General Fund in the CBF Church of England Investment Fund. Both funds are managed by CCLA Investment Management Ltd
| Cann Trust Fund | Fund CBF Short Duration |
Bond Fund | Purchase date Cost (£) No. of Units March 1999 2,500 1,414.59 |
|
|---|---|---|---|---|
| General Funds | CBF Investment Fund | June 2021 50,000 2,316.41 |
||
| Value of Unit holding | Revaluation (£) 2025 (£) 2024 (£) |
|||
| Cann Trust Fund | CBF Short Duration | Bond Fund | 52 2,161 2,109 |
|
| General Funds | CBF Investment Fund | -2,142 51,420 53,562 |
||
| -2,090 53,581 55,671 |
||||
| 7 | DEBTORS | General | Designated Restricted Total |
|
| 2025 | Fund £ |
Funds Funds Funds £ £ £ |
||
| Income Tax Recoverable | 4,135 | 0 0 4,135 |
||
| Other debtors | 4,418 | 0 15 4,433 |
||
| Total | 8,553 | 0 15 8,568 |
||
| 2024 | ||||
| Income Tax Recoverable | 3,953 | 0 0 3,953 |
||
| Other debtors | 1,648 | 0 84 1,732 |
||
| Total | 5,601 | 0 84 5,685 |
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PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| General | Designated | Restricted | Total | |||
|---|---|---|---|---|---|---|
| Fund | Funds | Funds | Funds | |||
| £ | £ | £ | £ | |||
| 8 | LIABILITIES: Amounts falling due within one year | |||||
| 2025 | ||||||
| Accruals and deferred | income | 5,482 | 0 | 0 | 5,482 | |
| Other creditors | 3,719 | 1,573 | 0 | 5,292 | ||
| Total | 9,201 | 1,573 | 0 | 10,774 | ||
| 2024 | ||||||
| Accruals and deferred | income | 6,277 | 0 | 0 | 6,277 | |
| Other creditors | 3,694 | 0 | 0 | 3,694 | ||
| Total | 9,971 | 0 | 0 | 9,971 | ||
| 9 | ANALYSIS OF NET ASSETS BY FUND | |||||
| 2025 | Unrestricted General £ |
Unrestricted Designated £ |
Designated Capital £ |
Restricted £ |
TOTAL FUNDS £ |
|
| Fixed Assets | 0 | 0 | 680,000 | 0 | 680,000 | |
| Investments | 51,420 | 0 | 0 | 2,161 | 53,581 | |
| Current Assets | 69,109 | 124,863 | 0 | 5,095 | 199,067 | |
| Liabilities | -9,201 | -1573 | 0 | 0 | -10,774 | |
| Total | 111,328 | 123,290 | 680,000 | 7,256 | 921,874 | |
| 2024 | ||||||
| Fixed Assets | 0 | 0 | 680,000 | 0 | 680,000 | |
| Investments | 53,562 | 0 | 0 | 2,109 | 55,671 | |
| Current Assets | 71,860 | 123,350 | 0 | 12,896 | 208,106 | |
| Liabilities | -9,971 | 0 | 0 | 0 | -9,971 | |
| Total | 115,451 | 123,350 | 680,000 | 15,005 | 933,806 |
10 AUDITORS
Under the provisions of the Charities Act an audit of the accounts is not required. An Independent Examination of the accounts has been carried out, and it is expected that the Independent Examiner will request a charitable donation to be made in lieu of a fee.
11 TRANSACTIONS WITH RELATED PARTIES
During the year the PCC paid travel and other expenses totalling £3,071 to the vicar (2024 - £2,892) who was an ex-officio member of the PCC. The PCC also paid the council tax and water charges and provided a business telephone line in the vicarage.
Mr David House, an employee of the PCC as caretaker, was elected to membership of the PCC on 13 April 2025, after his employment as caretaker had commenced. During the year he received remuneration of £1,154 (2024 - £344) for his role as caretaker.
There were no other material transactions with related parties.
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