St Andrew’s Church, Malvern 2025
## **Trustees Annual Report 2025**
**Annual Report of the Parochial Church Council For the year 1[st] January to 31[st] December 2025**
Registered Charity Number: 1128973
Contact PCC Secretary: c/o St Andrew’s Church, Churchdown Road, Malvern WR14 3JX
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St Andrew’s Church, Malvern 2025
## **1. Introduction and Background**
_‘The_ _**Parochial Church Council** or PCC, is the executive body of a Church of England parish. It is constituted as a body corporate by the Church Representation Rules 2022 set out in Schedule 3 to the Synodical Government Measure 1969, and consists of the clergy and churchwardens of the parish, together with a number of representatives of the laity principally elected by the annual parochial church meeting of the parish. Its powers and duties are defined by certain Acts of Parliament and other legislation, principally the Parochial Church Councils (Powers) Measure 1956. It has the responsibility of co-operating with the incumbent (rector, vicar or priest) or priest in charge in promoting the mission of the Church in its parish._
_Formally, the PCC is responsible for the financial affairs of the Church and the care and maintenance of the church fabric and its contents. These latter responsibilities are executed primarily by the churchwardens. It also has a voice in the forms of Service used by the church and may make representations to the bishop on matters affecting the welfare of the parish.’_
The Church Representation Rules (2025) detail local church governance arrangements and provide the framework under which PCCs and parishes operate to best serve ministry and mission in their contexts. Part 9 of the Church Representation Rules provides the framework for Parish Governance including meetings, elections and proceedings.
St Andrew’s Church is situated in Poolbrook, Malvern. It is part of the Diocese of Worcester within the Church of England. In September 2014 St Andrew’s became part of the United Benefice of the Chase Team Ministry which includes St Mary’s Pickersleigh and All Saints Malvern Wells & Wyche. During 2024 the vision of The Chase Team fully working together as a United Benefice was finally realised.
The three parishes in The Chase Team each have their own Parochial Church Council. St Andrew’s is a registered charity and the other two churches are excepted charities. The Chase Team has a Team Rector and a Vicar in The Chase Team. The Rector and the Vicar are remunerated through the Diocese of Worcester. The Rector holds overall administrative, spiritual, and pastoral authority, overseeing worship services, managing parish resources, leading staff, and providing pastoral care to the community. He is supported by the staff team and numerous volunteers.
St Andrew’s Parochial Church Council (PCC) has the responsibility of working with the Team Rector and Vicar, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance and upkeep of the St Andrew’s Church Centre complex.
St Andrew’s is also the lead church for the local (Malvern and Ledbury) branch of Christians Against Poverty (CAP) and as such responsible for the staff and finances of the local branch. CAP offers reliable, practical one to one help to those in debt and believes that no one should face debt alone.
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St Andrew’s Church, Malvern 2025
## **2. Objectives and Activities**
The three churches in the Chase Team work very closely together and share as much as possible, including joint mission statements to describe our core purpose:
- **Encountering Jesus** in Worship, Prayer, Word and Spirit.
- **Growing whole-life, life-long disciples** sent into our communities.
- **Seeing lives transformed and communities flourish** as we demonstrate and proclaim God’s Kingdom.
- **Raising the next Generation** to live for Jesus.
This is illustrated on the following diagram and all under pinned by the strapline ‘ _**Partnering with God in the flourishing of our communities**_ ’.
It is worth particularly noting that for the ‘Raising the next Generation’ mission, approximately 5% of the total 0-17s and 10% of the total youth involved in the Diocese of Worcester attend regular St Andrew’s young peoples’ events.
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St Andrew’s Church, Malvern 2025
The core purpose of The Chase Team is supported by the following values:
## **3. Public Benefit Statement**
When planning and undertaking activities for the year, the PCC have considered the Charity Commission’s guidance on public benefit including the specific guidance for the advancement of religion. In particular we try to enable everyone to live out their faith as part of our community through:
- Providing resources and facilities for public worship, pastoral care and spiritual development for both those living in the Parish and beyond.
- Promoting the Christian religion and Christian values for the benefit of individuals and society as a whole.
- Missionary and outreach work.
- Making the facilities of the Church Centre available to the wider community (rather like a village hall).
- Providing the Malvern and Ledbury CAP debt facilities through two (soon to be four) debt coaches supported by volunteer counsellors.
The local community directly benefits from a whole range of activities, services and events that St Andrew’s provides. These include toddler groups, children’s groups, youth groups, bereavement support, debt support, the Octagon Coffee Shop and provision of the occasional offices (funerals, weddings, baptisms).
The St Andrew’s Church Centre is a fantastic community facility available for public hire at reasonable rates and is well used.
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St Andrew’s Church, Malvern 2025
## **4. Achievements and Performance**
2025 was very much a year when we built upon the formation the previous year of the Chase Team as a United Benefice, with our new Team Vicar (Rev Emily Spencer), new Operations Manager (Neil Attewell) and Youth Ministry Leader (initially Nathan Shipton and later covered by Tristan Mitchell).
The total number of our worshipping community increased by 8% in 2025 including over 100 under 18s.
||2015|2016|2017|2018|2019|2020|2021|2022|2023|2024|2025|
|---|---|---|---|---|---|---|---|---|---|---|---|
|Total
Worshipping
Community|160|201|244|261|263|297|326|332|377|356|385|
|0-17s
Worshipping
Community|43|55|63|69|66|71|84|75|103|95|104|
Our 2025 Annual Review (prepared as part of The Chase Team) for the Annual Parochial Church Meetings (available at St Andrew’s Church or from our web site www.chaseteam.org/resources/annual-reviews/), gives a more detailed summary of many of our activities and achievements over the last year.
Some of the key features include:
- Continued growth of our different congregations.
- Regular children and young people’s ministry including toddler groups, children and youth groups on a Sunday.
- Nearly 1000 ‘Easy read Gospels’ given out to people in our communities free.
- Two very successful Alpha Courses which have seen several people come to faith.
- Increased involvement in our Church of England Primary Schools.
- Contributing to Churches Together ‘HOPE25’ outreach event in Priory Park
- Another great summer Holiday club for over 60 children.
- Supporting the work of our mission partners, both locally, nationally and internationally (including Church Mission Society, Urban Neighbours of Hope, Josiah Ventures, Msalato Theological College, Open Doors and iSingPop), donating over £20,250 to these organizations in 2025.
- Serving our community through occasional offices: funerals, weddings and baptisms.
- Supporting local people in financial difficulty through the Blessings Fund.
- Continuing to developing leadership structures, ‘strategic teams’ and ‘congregational leadership teams’ to lead in different areas of ministry.
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St Andrew’s Church, Malvern 2025
## **5. Future Plans**
We have sensed that for 2026 we will be continuing to build firm foundations for the Chase Team and from this expanding our ministry further.
The key areas for the coming year will therefore be:
- To appoint a new Youth Ministry Leader to lead our work amongst young people in our churches and our communities.
- Developing new and strengthened leadership structures across the Chase Team and within St Andrew’s to provide further sustainability for ministry and opportunities to develop new leaders.
- Continuing to develop the Chase Team and developing continued support for the Pickersleigh Community, particularly in children and youth ministry.
- Exploring new ‘worshipping communities’ to reach those in our community for whom current services are not a good fit.
- Continued support and focus on ‘frontline mission’ and equipping people to be disciples in their Monday to Saturday lives.
- Continued involvement with our Church of England Schools including input into the Christian Vision, Parenting Courses and assemblies and lessons.
## **6. Fundraising Practices**
The majority of St Andrew’s income comes from regular giving by members of the congregation through bank transfers, payroll giving and cash collection. As much as practical is Gift Aided. Occasionally (usually not more than once a year) we run a campaign to encourage our members to review their giving or to contribute to a particular project / initiative. Some other income is collected through fees for weddings and funerals, hiring out the rooms in the Church Centre, one off donations, grants and contributions at events and similar.
## **7. Financial Review**
Total income from all sources for the year was £307,743, compared to £295,520 in 2024, representing a 4% increase year on year.
Expenditure in the year was £328,409, compared to £314,784 in 2024, representing a 4% increase.
The net effect of these results produced a £20,736 decrease in net resources over the year to £218,325 (£239,061 at 31 December 2024). Of this:
£1,687 (2024 - £1,757) is permanently endowed,
£37,258 (2024 - £45,364) is held for restricted use and
£11,681 (2024 - £13,715) is designated by the Church for specific purposes. This leaves £167,699 (2024 - £178,225) as unrestricted funds which, after due allowance for tangible fixed assets, gives £160,531 (2024 - £170,139) as freely available reserves for use in the future charitable activities of the Church.
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St Andrew’s Church, Malvern 2025
We are very grateful to all those who have (and continue) to give to the work and upkeep of our church and beyond.
## **8. Reserves and investment policy**
It is the policy of the Church that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to at least three month’s running costs (up to approximately £80,000). The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Church’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
Funds balances held in excess of short to medium-term needs are invested with the CBF Church of England Deposit Fund or are held as cash equivalent savings with Lloyds Bank on longer than 3 month terms. The endowment investment is held in a CBF Investment (Income) Fund. The church has no loans against these funds.
The Trustees have assessed the major risks to which the Church is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **9. Structure, governance and management**
The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. Annually, and well in advance of the Annual Parochial Church Council meeting, all members on the electoral roll of St Andrew’s are invited to be nominated to sit or re-sit on the PCC for a 3-year period. If too many members are nominated, a simple vote is conducted at the Annual Parochial Church Council meeting.
The PCC locally manages St Andrew’s Church building, the St Andrew’s Church Centre and the grounds on behalf of the Diocese of Worcester. This includes short and long term maintenance and enhancement of the assets.
The administrative and support costs and clergy expenses for The Chase Team are shared between the three PCCs on the basis of the size of congregations and affordability. The clergy stipends are met by the Church Commissioners.
St Andrew’s employs two part-time cleaners and jointly on behalf of The Chase Team, employs:
- An Operations Manager. To oversee and manage all of the practical, administrative and operational aspects of church life and play a vital role in supporting our leadership and congregations.
- A Personal Assistant to the Rector (part time) for the latter part of 2025.
- Our Office Administrator (part time) continued through 2025 and also provide support for the Church Centre including managing external bookings
- A Youth Ministry Leader. This important post was filled (30 hours per week) to the end of August 2025 and is currently being re-advertised. In the meantime, a member of the congregation covered the role and has been paid part time since November
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St Andrew’s Church, Malvern 2025
2025.
- A Children and Families Ministry Leader (part time) and an Assistant Children and Families Ministry Leader (part time).
In addition, as the lead church for Christians Against Poverty (CAP) in the Malvern & Ledbury area we employ two part time staff as the CAP Debt Centre Manager and the CAP Debt Coach.
The PCC typically meets approximately seven times per year. Between meetings, any urgent day to day business of the PCC is undertaken by a Standing Committee consisting of Chair, Vice-Chair, Churchwardens, Parish Safeguarding Officer, Treasurer and Operations Manager. Any decisions taken by the Standing Committee are summarised at the subsequent PCC Meeting.
When appointed, new PCC members confirm their eligibility to be a Charity Trustee and are provided with an introduction to their role, typically including how the PCC operates, the importance of being a Charity Trustee and a Church financial introduction/overview.
The PCC has in place a high-level risk register to cover its overall responsibilities and reviews this on a regular basis to ensure that it is addressing all aspects of its responsibilities, including those as Charity Trustees.
The PCC responds positively and implements all appropriate legislation linked with health and safety and disability. Examples include:
- A Health & Safety Policy is in place and reviewed annually, supported by an appropriate set of responsibilities, rules and risk assessments. This includes a fire risk assessment and appropriate test procedures, e.g. fire alarms, emergency lighting, gas and electrics.
- The Church Centre provides level access to virtually all areas and provides fully compliant disabled facilities.
## **10. Safeguarding**
The PCC has fulfilled its duty to comply with the House of Bishops’ Safeguarding Policy and Practice Guidance.
During 2025, 33 members of the church have completed DBS checks and 106 training courses have been completed at various levels. A few safeguarding concerns have arisen during the year, which have been addressed promptly by the Rector and the Parish Safeguarding Officer. Support and advice have been sought from the Diocese.
During 2025, some of our members were affected by a data breach through the organisation which handles DBS checks for Worcester Diocese. We followed all requirements and advice to report and handle the breach correctly.
The parish is now compliant with all Church of England requirements. All required documents and procedures in place and good practice is being implemented.
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St Andrew’s Church, Malvern 2025
## **11. Reference and Administrative Details**
## **Full Name:**
The Parochial Church Council of the Ecclesiastical Parish of St Andrew Malvern.
## **Charity Registration Number** : 1128973.
The Church is an unincorporated charity constituted as detailed earlier in this report.
## **Address**
St. Andrew’s Church, Churchdown Road, Malvern, WR14 3JX
**Secretary** and Contact
Covered by the Operations Manager, c/o St. Andrew’s Church, Churchdown Road, Malvern, WR14 3JX.
## **Leadership**
Rector: Revd Dave Bruce Vicar in The Chase Team: Revd Emily Spencer Retired Clergy: Revd Nick Clarke Revd David Ritchie Revd Mark Slater Revd Helen Wilkinson
Operations Manager Neil Attewell Youth Ministry Leader: Nathan Shipton (to 31[st] August 2025) Tristan Mitchell (cover from 1[st] September 2025)
Children and Families Ministry Leader: Helen Attree Assistant Children and Families Ministry Leader: Ruth Wharton
Wardens: Steve Beldon Carole Nicholls Locally Licensed Ministers: Derham Cook Judith Keene Heather Williamson
Deanery Synod Representatives: Jane Mortimore
Christians Against Poverty Malvern & Ledbury:
Denise Ditchburn (Debt Centre Manager) Kat Costello (Debt Coach)
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St Andrew’s Church, Malvern 2025
## **Trustees (PCC Members)**
The trustees (PCC Members) who served during the year were:
Dave Bruce (Chair) Emily Spencer (Vicar) Derek Barnes (Vice Chair) Steve Beldon (Church Warden) Carole Nicholls (Church Warden) Andy Lymer (Treasurer) Derham Cook Nick Fane Val Fane (Parish Safeguarding Officer) Graham Harvey (from 6[th] April 2025) Roger Kennell (Co-opted to 6[th] April 2025) Sylvia Knott Anna Laidler Jin Mehta Tristan Mitchell Jane Mortimore Jennifer Oakley Colin Robbins Helen Simpson Heather Williamson Helen Wilkinson
## **11. Declaration:**
The Trustees (PCC) declare that they have approved this Trustees Annual Report at their meeting on the 26[th] March 2026. Signed on behalf of the PCC:
Revd Dave Bruce MA **Chair**
Dr Derek Barnes **Deputy Chair**
Page 10
Charlty Regl8tratlon No. 1128973
ST ANDREWS CHURCH, MALVERN
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
ST ANDREW'S CHURCH, MALVERN
CONTENTS
Page
Independent examinerfs report
St8lemenl of financial activi116S
Balance sheet
Notes lo the flnandal ststemen18
5-21
ST ANDREWS CHURCH, MALVERN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ST ANDREWS CHURCH, MALVERN
I report to the tn181ee8 on my examination of the finandal statements of Sf AndS Church, Malvem (the
Chur¢h} for the ygar ended 310eaember 2025.
Responslbllltl&8 And bas18 of report
As the trustees of the Church you ara r8sp¢n$I& ft>r the preparaliorn of the financial slalemenls in ac¢ordanctr
wllh the raqulremenls of the Charht88 Act 2011.
I report In respect of rny examination of the Church's finanryal statements carried out under section 145 of the
Charities Act 2011. In carrying oul my examlnallon I have followed the Directions glven by the CharSty
Commission undor saction 1451511bl of tho Chaiibe8 Act 2011.
Ind•pondent examlnerfB statement
Slnc6 thé Church's gross Incom& exceeded £250,000, the independent examiner musl b6 a member of a bcKIy
Ilsled in section 145 of the Charities Act 2011. 1 confimi thal l am qualified to undertake the examinatlon
b6cau8e l am a Member of the Instibjte of Chartered Aecounlants In England and Wales. which is one of the
Ilsled bodies.
I have completed my examlnallon. I confirm that no matters have come to my atlenllon In connection with the
examinallon giving me cause lo believe that in any matarial r&spo¢1'.
ac¢oLtnllng records were not kept In Tespect of the Church as required by sectlon 130 of the Charflies Act
2011.
the financlal statements do not accord with those records., or
the financial slalomanls do not comply with thè applicable requlrem8nis concemlng the form and conlenl
of financial statements set out in the Charities (Accounts and Reports) Rggulalions 2008 other thar) any
requirement that the fflnancial statements give a tru¢ and fair vlew, which Is not a matter considered as
part of an indepandent examination.
I have no concerns and have come aL¥QSS no other mallers in conneetlon wllh the ex8mlnallon lo which
attention sho
be drawn in this report in order to gnable a proper underslandlng of the financial slalernenls lo
ed.
th NÉedham ACA CTA (VAT)
Kendall Wadley LLP
Granla Lodge
71 Graham Road
Maarn
Worceslgr$hire
WR14 2JS
Dated.. 26 March 2026
ST ANDREW'S CHURCH, MALVERN
STATEMENT OF FINANCIALACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Cuffent flnanclal year
Unrestricted Unre¥tri¢ted Re8trl¢tod Endowment
fund$
funds
funds
funds
9on¥ral d•$lgnatgd
2026
2026
Total
Total
2025
2025
2025
21Y24
Notss
Income
ondowments from:
Grants and legacies
Voluntary income
Church 8cliMtses
Invastmenls
Other income
210
190,245
26,294
3,872
16,245
10,852
40,091
12,1S2
395
1,000
11,062
230.481
44,688
4.267
17,245
14,750
220,263
41,837
5,753
12,917
145
6,232
Total Income
236.866
6.377
64,500
307.743
295,520
Ex
enditure on:
Charitable acllvlties
222,845
9.294
98,470
328,409
314,764
N@t Ilosses)Igains on
nveslrnents
11
170}
1701
Net income
Ilexpenditure) fOre
transfers
14,221
P,91n
131.9701
170}
120,7381
119,225}
Gros8 Iran8f8r8 belween
fvnds
Is
124,7471
883
23,884
Net movement In funds
{10,5261
12.0341
18,1061
1701
{20.7361
{19,2251
Fund balances al 1
January 2025
178,225
13.715
45,364
1.757
239.061
258,286
Fund balances at 31
Do¢embfrr 2025
167,699
11,681
37.258
1,687
218,325
239,061
Thg statgmenl of financial 8¢tivllies inciudes all gains and loss&s recogni8ed In the year.
ST ANDREW'S CHURCH, MALVERN
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Prior flnanclal year
Unrostrtctsd Unr8$trl¢tod Ro8trl¢t¥d Endowm#nt
funds
funds
fund8
funds
general designated
2024
2024
Totsl
2024
2024
2024
Notos
In¢ome
nd endowments from:
Grants and lega¢les
Voluntary Sncome
Church activities
Investments
Other income
14,750
22,087
10.362
523
14,750
220,263
41.837
5,753
12,917
197,535
23,570
5,230
12.917
641
7,885
Total In¢om9
239,252
8,526
47,742
295.520
Ex
end[tU on..
Charltsble actlvlllè8
210,129
10,838
93,817
314,784
Net gains on investtnenls
39
Not Incomo I(pxndItur&
beforo transfers
29.123
12,3121
146,075)
39
{19,225)
Gross transfers between fund8
16
{5,729)
2,729
3,000
Net movement In funds
23,394
417
143.075}
39
119,225}
Fund balances at 1 January 2024
154,831
13.298
88,439
1,718
258,286
Fund balanc8$ at 31 Dg¢ember
2024
178,225
13,715
45,364
1,757
239,061
The slalement of financial aeAivities indud8s all gains and108868 recognlsed in the year.
ST ANDREW'S CHURCH, MALVERN
BALANCE SHEET
AS AT31 DECEMBER 2025
2026
2024
Notes
Flxed assets
Tangible a8sel8
Investments
16
17
5,481
1,687
8,08e
1.757
7,168
9.843
Curront asset8
Debtor8
Investments
Cash at bank and in hand
19
21,320
79,731
121,465
7,237
238,626
222,516
245,863
Crodltors: amounts falllng duo wlthln
one year
21
111,3591
116,6451
Net cuffont assgls
211.157
229,218
Total assets lets8 current Ilablllt108
218,325
239,061
Capital fund$
Endowment funds
In¢ome funds
General restiicled funds
23
1,687
1,757
37,258
45,364
24
37,258
45,364
Unreslrided fun
Designated fund5
General unreslricted funds
25
11,681
167,699
13,71S
178,225
179.380
191.940
26
218,325
239.061
The financAal statements were approved by the Trustees al their PCC rneeling on th8 261h March 2026
Rev D C BNc8 MA
Chalf
DrD H Bamos
Deputy Chalr
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting policies
Charfty Informatlon
Sl Andrew's Church, Malvem Is an unlncorporaled charity registered in England and Wales Id)arlty number..
11289731 and ils office is Churchdown Road, MalvGrn. WR14 3JX.
1.1 Accountlng ¢onvéntlon
The fin8n¢lal slalements have been prepared In awrd8nce wllh tho Charflles Act 2011 and "Accountlng and
Reporting by Charilles.. Statement of Recomrnènded Practi¢8 applicable lo charities preparing their accounts
In accordance with the Finandal Reportlng Standard applicable in the UK and Republic of Ireland IFRS 1021
leffectwe 1 January 20191" havlng regard lo the Church Representation Rules (last updated 20201. The
Church is a Public Benefit Entity as defined by FRS 102.
The Church has taken 8dvanlagg of th8 provlslons In the SORP for charities applying FRS 102 Updatè
Bulletin 1 not lo prepare a Stal&m8nl of Cash Flows.
The financial statements have departed from the Charfties (Accounts and Report81 R8gulalions 2008 only lo
tha axtenl r6quirad lo provide a tru8 and fair view. This departure ha3 involved following the Slalement of
Recomm6nded Pra1¢0 for charllies applying FRS 102 rather than the version of the Slalement of
Recommended Practice whlch is referred lo in the Regulations but which has sincg been withdrawn.
The flnancial statements are prepared In sterflng, whlch Is the funclSonal currency of th8 Church. Monetary
amounts in these financial slalements are rounded lo the nearest £.
The flnancial slalemenls have been prgpared under the hislorical cost convention, modilled to Include the
revaluation of c6rtain financial instruments at fair value. Thg principal a¢¢ounllng poli¢ie8 adopted are $01 out
below.
1.2 Going concom
Al the lime of approving the financial slalements. the trustees hav8 a reasonable expectation that the Church
has adequate resources lo continue in operational existence for th& foresaeablfj future and that there are no
m8lerial un¢ertainties about its abillly lo continue. Thus th& trustges conllnue lo adopt the going concem basls
of aGcountlng in Pfgparing the finanaal 8tstements.
1.3 Charftabl• funds
Unrestricted funds are avallable for use at the dls¢rollon of the Iruslee8 In fUrIheran of their charitable
oblecllves.
Deslgnaled fvnds ¢omprl8e funds whS¢h have been sel aside at the discretion of the trustees for specffic
purposes. The purposes and uses oflhe designated funds are set out In the notès to the finan¢ial stst8ments.
Restrlcted ftjnds are subject to Spec[C conditions by donors or grantors as lo how they may be used. The
purposes and uses of the rgstriotgd funds are sel out In the notes lo the llnat)cLg1 slalements.
Endowment funds are subject to 8peufic condition3 by donor5 that the capital must be maintained by the
Church.
1.4 Incomg
Income is recognised when the Church is legally enlilled lo il after any perfomiance condlllons have bggn
met. the amounts can be measured reliably, and il is probable that income will be rgcelved.
Cash donalSons are recognlsfjd on recelpl. Other donallons are recognised onca the Church has been notlfled
of the donallon, unless perfomiance ¢ondillon8 require deferral of the arnount. InGome lax recoverable in
Telalion lo donations receed under GSftAid or deeds of covenant IB recognlsed al the Ilme of the donation.
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢countlng policles
{Continued
Legacles ar8 recognis&d on reIpl or otherwise if the Church has been nolilied of an Impendin9 dislribulion,
the amount is known. and receipt is expected. If the amount Is not known. the legacy 18 Irealed as a
contingent as881.
Expenditure is recognised once thera is a legal or constructive obligation lo transfer economic benefrt to a
third party, il is probable that a transfer of economlc benefits wll be required in settlemonl, and Ihg amount of
thè obligallon eAn bg mèasured reliably.
Expenditure Is cl88sified by acllvlty. The costs of é8ch aotThiily are made up of the total of direct costs and
shared costs, including support costs involved in undèrt8king oach aclivity. Direct ¢osl$ attributsble lo a single
activity are allocated direcuy to that activity. Shared costs whlch ¢onlribule to mole than ong activity and
support costs which are not allrlbutsble lo a single actlvity are apportioned between those activities On 8 basis
consistent with the use of resources. Central staff ¢osts are allocated on the basis of lime sp8nl, and
depre¢i8lion charges are allcKaled on the portlon of the asset's use.
1.5 Tangible fix•d a$$gts
Tangible fLxgd 8gS61s are initlally measured al cost and subsoquenlly mgasured al cost or valuation, net of
depreciation and any impainnont lossas.
Equipment is deprecialtsrl on 8 Straight 1Sne basis over four years. Indivldual iloms of equipment with a
puichase price of £1,500 or les8 a writton off when the asset is acquired.
The gain or105s arising on the disposal of an asset is determined as the differen¢e betwoan the sale proceeds
and Ihg carrying value of the asset, and is recognised In tho Statement of ffnancial adlvili@s.
Con$ecr8ted and benefice property is not indudad In the accounts by virtue of $9612}lal of Ihfy Charitie5 Act
1993.
Movable church furnishings hèld by the Vlcar and Churchwardens on sperAal trust for the PCC and whlch
requlrg a faculty for disposal are inalienable property, listed Sn the Church's inventory, whl¢h can be Inspected
{al any reasonable lime). For anything acquired prior 10 2000 ther& Ss insufficient cost infomalion availabla
and, Iherefoie, such assets are not valued Sn the financial slalemènl8.
1.6 Flx•d assgt investments
Fixed asset investments are inilialty measured al transa¢tion price excluding transaction 81s, and are
3ubyequenlly measurod at fair value al each reporting dal8. Changes in fair value are r8cognls8d in nel
incomel{exp8nditurel for the yasr. Transaction costs are exp8nsed a8 incuNed.
1.7 Impalrniont of fixed assets
Al gach reporting end dale, the Church reviews the carying amount8 of Its tsnglble assets lo determine
whelh&r there is any indication that those a58els have suffered an impairnienl loss. If any such indication
exists, the reVerable amount of the asset is estimated in order lo delormine the exlenl of the Impairment
loss lif any).
1.8 Cash and cash equlvalents
Cash and cash equivalents Include cash In hand, dgposils held at call with banks, and other $hort-terrn liquid
Investments th origlnal maturities of thre8 months or less.
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Ac¢ounllng poll¢lg$
Iconllnuodl
1.9 Flnan¢lal Instruments
The Church has elted Its apply the provi8ion8 of Sedion 11 'Ba8ic FinanrAal Inslrumenls, and Secbon 12
'Olher Flnan¢lal In8trumen18188ue8' of FRS 102 to all of its finBnclal in3lruments.
Financial instrurnenls are recognised in the Church's balanca shoet wh8n the Church becomes party to the
contractual provisions of the Inslwmgnt.
8a$lc Ilnanclal assets
Basic financial ass81s, whlch Include debtor8 and cash and bank balances, are initially m&asured al
Iransa¢llon price Sncluding transaction costs and are subsequently carrfed al amortised cost. Flnandal assets
classified as receivable wthin one year are not amortis8d.
Baslc Ilnanclal Ilabllltl•s
Basic financial liabilities. induding creditors and bank loans are Inlllally recognlsed al transaclh?n prfce.
Financial liabililios classllSed as payable wllhin one year are not amorused.
DernGognlUon of flnanclalllabllltles
Flnancial Ilabllttle8 are derecognlsed when the Churth's contradual obligations expire or are dlsch8rged or
cancelled.
1.10 Employee benoflt¥
The cost of any unused holiday entitlom&nt is recognised In th8 perfod In which the employee's semces aTe
received.
Termlnallon b8nefft8 are recognis&d immediately as an expense when the Chur¢h is demonstrabty (x)mmitted
to lerminale the employment ol an emptoyee or lo provlde lermlnolion benefits.
1.11 Retlr&m&nt b&n•flts
Paymonls lo definod conlributlon retlremenl btsnèf 8t*eme8 are charged as an expense as they fall due.
Critical accounting estimatss and judgom8nts
In the appllcallon of the Church's ae¢ounling polic185. the Iruslees are required lo make judgernenls.
eslimales and assumptions about the carrying amount of assels and liabilities that are not ro8dily apparfjnl
from other sources. The estimates and associated assumptions are based on hlslorical experfence and other
factors that are considerod lo be rol&vanL Actual results may dlffer from these estimates.
The e81imales and underfylng assumpllons are revlewed on an ongoing basss. Revislons to accoundng
eslimales are recognised in the period in which the gstlmale Is roSed where tho revlsion affects only that
P6ri0d. or in th6 period of the revision and future pariods where the revision affects both current and future
P8riod8.
ST ANDREW'S CHURCH. MALVERN
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Grants and lega¢l
Unr•stri¢tsd Rèstricted
funds
fund¥
ggneral
2025
Totsl Resth'cted
nds
2026
2025
2024
Grant income
210
10,852
11,2
14,750
Loyacies receivablè
Grants re¢ofv4ble for ¢ore aollvltles
HDC grant for CAP
Worcèster Diocese re salaries
Worc&sler Diocese re staff training
7.852
3.000
7,852
3,(X)O
210
8,750
6,000
210
210
10,852
11,082
14,750
00
c¢0
ts¢D
Lr) ¢ry
¢D
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Church a¢tivltl&8
Church
activIe8
2025
Church
actlvltlos
2024
Actmlies
Wedding3 and funerals
Miscellaneous incoma
Blessings fund
Church eonlrg hlrfng
Octsgon coffee shop
Bereavemént cafe income
15,303
4,988
11,197
4,901
40
2,133
18,404
1,087
4,075
160
18,850
1,058
4.329
44,688
41,837
Analysis by fund
Unreslricled funds- general
Unreslricled funds- design*ed
Restricted funds
26,294
6,232
12,1ff2
23,570
7,885
10,382
44,686
41,837
Income from Invo$tmonts
Unrestrlctèd Ro8trlctod
fund8
funds
2025
202S
Total UnTrBtrf¢t8d Re$trl¢ted
fund8
funds
2024
2024
Total
2025
2024
Interest recelvab
3,872
395
4,267
5,230
523
5,753
Other incomo
Unrestrlctsd Ro8trl¢ted
funds
funds
2025
2025
Totsl Unre8trfcted Restrictsd
funds
funds
2024
2024
Total
2025
2024
Gift received lo pass to
Iruslee
All Saints expenses share
and other Income
1,000
1,000
16.245
16,245
12,917
12,917
1e,245
1,0(10
17,245
12,917
12,917
10-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Charitable activities
Church
acttvltles
2026
Church
actlvitlos
2024
Stsff costs
Depreclation
Ministry share
Church'awal ging
Clergy expen888 and 8ervlc8 c081s
W&ddlngs and funerals (WDBFI
Office costs
Youth and childrens work
Mission and community
Buildings running and malntenance costs
Miscellaneous
Bereav6ment cafe gxpenditure
Octagon adlvilles
Light and heat
129,978
2,605
101,100
20,255
4.385
2,041
7,639
6,409
18,421
16,176
4,363
4,647
1,802
6,808
108,544
2,335
100,000
23,484
6,785
2.749
11.016
3,447
21,074
18,048
1.997
4.202
2,626
7,190
326,609
313.497
Share olsupport CO8ls {88e note 101
Share of governance c0818 {se8 note 101
600
1,200
597
690
328,409
314,784
Analysls by fund
Unrestricted fund8- general
Unreslricled funds-deslgnaled
Restricted funds
222,645
9.294
96,470
210,129
10.838
93,817
328,409
314,784
TN8tees
Paymonts lo PCC Mambers..
The Church was parmStted to employ PCC members under the PCC {Powers) Measure 1956.
During the year. a Trustee Tristan Mitchell was paid £2,000 12024 - £nill for hls rrjle as Youth Leader. A
Trustee Sylvia Knott was paid £1.511 12024- £7121 for her role as a dean8r, and a further £nil {2024- £4931
for self omployed work as a deaner. Durfnu 2024 a trustee Bath Read wa8 paid £8,795 for her role asslsllng
with offlce administration.
During the year. the church reimbursed £2,286 of expenses lo four Irustees12024- £3.823 gxpen$e$ to one
truste&l relating to travel and subsislanc@, course costs, conferenc8 costs and telephone c0818. An addltional
£30 wa$ pald In 2025 on b8hall of trustees latIng lo 8 staff away day.
An anonymous gift for Dave Bruce of £1.000 was received by thg Church and paid out lo hlm duilng 2025.
This does not relate to church actiirity.
During the ytrar donations withtsul condition8 of £13,060 were re(1ved from Iru$tees,
ST ANDREWS CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10 Support costs
Support Governance
costs
costs
2025Support costs Governance
costs
2024
Accountancy
eoo
6Crf)
597
597
Independent examlnallon
fa6s
1,200
1,2(M)
690
600
1.200
1,800
597
1,287
Analysed beeen
Charitable aclivtbes
600
1.200
1,8(KJ
597
1,287
11 Galns and losses on Investments
Endowmènt Endowment
funds
funds
2025
2024
{Lossgsl/gains artsing on..
Revaluation of investments
170}
39
12 Taxatlon
The charfty Is exempl from tax8tlon on ils aCtilIeS because all ils Income Is applied for charitable purposes.
13 Employees
The average monthly number of employees during the year was..
2025
Numb•r
2024
Nurnbor
Average numbar of &mployo8s
10
Employment Costs
2026
2024
Wages and salaries
Social se¢urty ¢08ts
Other pension eosls
125,975
2,054
1,949
107,070
1,474
129,978
108,544
12-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
13 Employoos
lcontlnuedl
2 employees12024- 2> ara relal@d to CAP activity. Tol81 wagas w&re £40,68712024- £36,584) including £726
12024- Enlll rg so¢lal 8e¢urlty costs and £71712024- £7021 r& pen8ion cost5.
4 &mployee512024- 31 are related lo Youth and Children's work. Total wages were £40,81312D24- £39.7021.
There wgre no employees whosa annual rgmuner8llon was more than £60,000.
Remunèradon of key managemènt personnèl
Thè romungralSon of key management personnel was a8 follows..
2026
2024
Aggreg8t8 compensation
38,757
9.507
14 Retirement benefit schemes
2026
2024
Doflned ¢ontrlbutlon $cMe8
Charge lo profil or loss in respect of defined nbibutIOn schemes
1,949
1,474
Th$ Church op&ralos a dofinod contrfbullon ptrn$lon scheme for all qualifying employee5. The assets of the
8eheme ar8 held separalety from Iho8e of the Church in an Independenlty administered fvnd.
1S Tran8hr*
The £883 {2024- £2,729) transfer from unreslricled lo designated funds in 2025 represents £312 (2024- £nif)
transferred from designated to unrestricted funds to dear the Capital Fund Projects into ganaral r&pairs and
renewals, and £1.195 12024 - £2,729) transferred from unrestri¢t&d lo dgslgnaled fund8 to cover d6fl¢1ts In
some deslgnalèd funds.
The £23,86412024 - £3,000) transfer from unreslrfcted lo re8lricteLI funds in 2025 represents £3.00012024 -
£3,000) cPiurch funds donalad lo CAP in thé year and the remaining £20.864 {2024- £nlll repres&nls amounts
to cover deficits in some r&slricled funds.
13-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
16 Tangible fixed assets
Church Centrb
Equlpmant
Church
E4ulpmoni
Total
Cost
Al 1 January 2025
20.336
23,065
43,401
Al 31 December 2025
20,336
23,065
43,401
Doproclatlon and Impalmignt
At 1 January 2025
Deprecialon charged in the year
20,336
14,979
2.605
35.315
2,605
Al 31 December 2025
20.336
17.584
37,920
Carrylng amount
Al 31 December 2025
5,481
5,487
Ai 31 Dernber 2024
8,086
8,086
17 Flxed a$8&t Inv•8tm•nts
Listed
Invgstmonts
Cost or Valuaon
At 1 January 2025
Vatualion changes
1,757
1701
Al 31 December 2025
1,887
Carrying arnount
Al 31 December2025
1,887
Al 31 Dècamber 2024
1,757
18 Flnan¢lal Instrumonts
2025
2024
Carying amount of financial a$$¢ts
Instruments rneasured al fair valua through profft or loss
81.418
1,757
14-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
19 D•btorn
2025
2024
Amounts falllng duo wlthln one year..
Trade debtors
Other debtors
Prepayments and accrued income
12,411
7,003
1,906
8.040
562
635
21,320
7.237
20 Current asset invesbmènts
2025
2024
Cash equlvalents on deposit
79,731
21 CdItOr. amounts falllng duè wlthln on• year
2025
2024
Nots$
Deferred Income
Trade creditors
A81S
22
7.428
770
3.161
13,250
120
3.275
11.359
16,645
15-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
22 Deferred in¢ome
2025
2024
Arlsing from government grants
Arising from LEAF income relatlng to CAP
1,868
5,560
2,250
11,000
7,428
13,250
Deferred income18 Induded Sn the finand81 st8temgnts as follows..
2025
2024
Dofgrred income is included within..
Curronl liabilities
7,428
13,250
Movements in the year
Deferred income 811 J8nu8ry 2025
Releasod from previous pariods
Resources def9rrod in tha yaar
13,250
113,250)
7,428
13,250
Deferred Income al 31 December 2025
7,428
13.250
Dgf6rred income is income from MHDC and LEAF relating lo futur6 periods.
23 Endowment lund8
Endowment funds represent assets whl¢h must be held permanently by the Church. Income afislng on th8
endowment funds can b8 used in accordan with the objects of the Church and is included as unrestricted
income. Any capitsl gains or losses arising on Ihg assets fomi part of the fund.
At 1 January
2025
Galn$ and
10$808
At31
Dgcember
2025
P8mianent endowments
1.757
1701
1,687
ProYiou$ ar.
At 1 January
2024
Galns and
10880$
At31
Dacember
2024
Pernianent endowments
1,718
39
1,757
16-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (GONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
24 Rg$trl¢tod fund$
The restricted funds of the charty cornprlse the unexpended balances of donaUon8 and grants held on Iw81
subjact to Specific conditions by donors a5 to how Ihay may bo used.
At1 January
2025
Incomlno
reBoufco8
Resources
gxpended
Transfers
At31
Dg¢ember
2026
CAP Malvom
Staffing cos15
Youth Evangeli8m
Blble Fund
Anonymous gift to trustoe
29,S85
13,945
1,854
58,887
3.000
3.048
565
1,000
153,8961
136,8131
(3,2001
11,56fl
11,0001
3,tioo
19.868
35,558
1.702
45,384
64,500
{98,4701
23,864
37,258
Prevlous year:
At 1 Jonuary
2024
Incomlng Re80ur¢e¥
M80ur¢g8
expgnded
Transfers
At31
Decamber
2024
CAP Malvern
Staffing costs
Youth Evange118m
39,538
47,647
1,254
40,242
6,000
1,500
153,215)
139.702)
1900)
3,000
29,565
13,945
1,854
88,439
47,742
193,81n
3,000
45,384
17-
ST ANDREWS CHURCH. MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2025
Restricted funds
Icontlnuedl
Descrfptlon of mtrictsd funds
CAP Malvern- th¢ local Christians Against Poverty opei&tion in Malvern is organlsgd under the legal oversight
of Sl AndreWs Church, although Is supported in ils costs and operatkjn across a range of Individuals,
churches 8nd grant awardlng bodies in the Malvem and Ledbury {and lo a Ilmi18d degretr, wider) areas. AS
such, and lo show that fund5 provided for this are not usod more wid¢ty for unrelated Sl Andrew's activity, we
list all income and expenses as a reslrfcted fund. 2025 CAP Income indudes a £10,000 donation towards 51aff
costs In 2026.
staffing ¢08ts - this relates to the management of resources kindly prowded to u5 by the Oiocese In Support
for some of the costs of some of our staff. We Ira¢k these resources as a restrioted fund lo ensure we can
sh¢>w how these lunds havg been corrarAly and fulty allocal8d as requSred by this souroe.
Youth Ev8ngeli¥m - Ihi$ fund relate5 to lund$ from several sources that were given lo the church solely for
youth related purposes. We have Ireated these collectively as restricted funds lo ensur8 1118 clear how Iheso
funds have been applied for. and only for, th6 purposg thoy wore given to us.
Bible Fund lo support the provision of Bibleslexcerpls of Bibles as part of a fundraising campaign lo enable
us lo glve away Bibles lo anyone who wanted them wllhin our thurch and In our wlder comrnunily.
Anonymous grft to InJslee- An anonymous gift for Dave Bru¢0 of £l,OQO was re¢elvèd by the Churth and paid
oul to hlm during 2025. Thls doe¥ not relat8 to church aclbvlty.
18-
ST ANDREW'S CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
26 Unro$tri¢tod fund$- do$lgnatsd
Thaso are unrgstiicted funds which are mateilal to the Chur¢h's acllvttles.
Movement in funds
Incomlng
R88ources
re80urc88
èxponded
BalonC0 at
l JanuAry 2026
Transf8r8
Balanco at
31 De¢&mr
202S
Oclagon actSvillB
Deffbrllalor
Little Treasures
Capllal Fund Projects
Bl8s8ings Fund
Special Collections
B8reavemenl Cafe
Toward8 net zaro praparallon
1,058
11,8011
1761
{1,6841
743
32
1.318
312
4,053
685
319
13121
160
145
4,329
18511
12351
(4,6471
3.362
90
318
8.000
8.000
13,715
6,377
19,2941
883
11.681
Balance at
l January 2Q24
Incomlng
R&sourcos THn$f
OXP0ndgd
Balonc& a¢
1 January 2025
Octagon acuvlbes
D6fibrilator
Littlg Treasures
Capital Fund Projects
Blassings Fund
Spacial Collections
Bereavement Cafe
Towards nel zero preparation
250
{81
1.666
312
4,365
1,087
40
550
12.626}
1,289
32
1,318
312
4,053
18981
2.133
{2,4451
{6651
{4,2041
24
1,418
{1,287}
8,000
4,075
8,000
13,298
8.526
{10,8381
2,729
13,715
19-
to
<0 in r
0 e
rn
TJ
ST ANDREWS CHURCH, MALVERN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Relatsd party transaetlons
There were no disclD8able related party transactions during the year {2024- nong).
21
ST ANDREWS CHURCH, MALVERN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ST ANDREWS CHURCH, MALVERN
I report to the tn181ee8 on my examination of the finandal statements of Sf AndS Church, Malvem (the
Chur¢h} for the ygar ended 310eaember 2025.
Responslbllltl&8 And bas18 of report
As the trustees of the Church you ara r8sp¢n$I& ft>r the preparaliorn of the financial slalemenls in ac¢ordanctr
wllh the raqulremenls of the Charht88 Act 2011.
I report In respect of rny examination of the Church's finanryal statements carried out under section 145 of the
Charities Act 2011. In carrying oul my examlnallon I have followed the Directions glven by the CharSty
Commission undor saction 1451511bl of tho Chaiibe8 Act 2011.
Ind•pondent examlnerfB statement
Slnc6 thé Church's gross Incom& exceeded £250,000, the independent examiner musl b6 a member of a bcKIy
Ilsled in section 145 of the Charities Act 2011. 1 confimi thal l am qualified to undertake the examinatlon
b6cau8e l am a Member of the Instibjte of Chartered Aecounlants In England and Wales. which is one of the
Ilsled bodies.
I have completed my examlnallon. I confirm that no matters have come to my atlenllon In connection with the
examinallon giving me cause lo believe that in any matarial r&spo¢1'.
ac¢oLtnllng records were not kept In Tespect of the Church as required by sectlon 130 of the Charflies Act
2011.
the financlal statements do not accord with those records., or
the financial slalomanls do not comply with thè applicable requlrem8nis concemlng the form and conlenl
of financial statements set out in the Charities (Accounts and Reports) Rggulalions 2008 other thar) any
requirement that the fflnancial statements give a tru¢ and fair vlew, which Is not a matter considered as
part of an indepandent examination.
I have no concerns and have come aL¥QSS no other mallers in conneetlon wllh the ex8mlnallon lo which
attention sho
be drawn in this report in order to gnable a proper underslandlng of the financial slalernenls lo
ed.
th NÉedham ACA CTA (VAT)
Kendall Wadley LLP
Granla Lodge
71 Graham Road
Maarn
Worceslgr$hire
WR14 2JS
Dated.. 26 March 2026