Stoke Poges Parochial Church REPORT OF TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 REGISTERED CHARITY NUMBER: 1129125
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Contents Report of the Trusle8S Independ8rit Examinerfs Report to the Trustees of Stoke Poges PCC statemenl of Financial Activities Balance Sheet 10 12 13 Notes to Ihe Financial Statements 14
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 310ECEMBER 2025 Report of the Trustees The Stoke Poges Parochial Church Council IPCCI members (the trustees). present their annual reFX)rt and accounts for Ihe year ended 31 December 2025. The tnjstees have adopted the prowsions of the Ststemenl of Recommended Practice "Accounting and RepJrt]"ng by Chariti"es' IFRS 1021 in preparing the annual report and finanryal statements of the charity. REFERENCE AND ADMINISTRATIVE DETAILS Rogistered Charlty number 1129125 Reglstered offlce St Andrew's Churth Centre Rogers Lane Stoke Poges Buckinghamshire SL2 4LN Tru$teo¥ The Revd. Nats8ha Brady Mr John Wheatley Mr Sirnon McDow611 Mr5 Julio Cawood Mr Jon Marzetti Mr lan Langham Mr Mark Wells Mrs Jennifer Pickering r Richard 8eckingsale Mr Nlg81 Lowe Mr Sydney Quartey Incumbent. Ex officio Deanery SyntxI Representalive PCC S8cretsry Churthwarden Churd)warden Treasurer Deanwy SyrKxI Representative Curate. Ex offioo Independent Examln•r. Karde Taor, ACMA 40 Hazell Way Stoke Poges 8ucks SL2 4DD Prlnclpal Bank•v•: CAF Bank Ltd. 25 Kings Hill Avenue Kings Hill Wesl Malling Kent ME19 4JQ
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Introductlon These financial ststements cover the Stoke Poges Parochial Church Council (PCCI Charity Number 1129125. The purpose of the charity is lo proffote the whole mission of the church in the e¢desiastical paSh. Public beneflt The Iruslees have had due regard to the Charity Commission Guid8nc* on public ben8fi1 and confirm that the ehariws objectives benefit the public in a number of ways i.e. tho provision of regular public worship and a sacred space for prfvate prayer andlor contemplation; activities for all ages induding a supper dub for the over 55s. opportunities for men's and women's fellowship. a trxsdler group and the pmvision of Space for a large number of community groups as well as a coffee shop where people can drop in and also leam skills; ihe prowsion of facilities where people can leam lo sing and ring bells., the financial and sritual supp)rt of other charities al hom& and abroad. RecruEtment and appolntment of new trustee5 The PCC is fomed under the Parochial Church Counryl (Powetsl Measure 1956 and the appointment of Its memb&rs 18 govemed by and sel OLrt in the Church Representstion Rules of 2005 as am8ndod. PCC membgr5 are recnjited in a number of ways. Clergy arg members by virtue of their offi¢e as benefic8d lo or licensed to the parish. Churchwardens 8re al$0 members by virtue of their office and are elected by all parishioners at the Annual Parochial Church Meeting IAPCMI und8r the Churchwardens. Measur8 2001 and can seNe for a maximum of six years al one lime. Deanery Synod Members are members by virtue of thelr office and are elected at thè APCM by those church members who are regislered on the ekntoral roll. They tog8th8r other members electsd in the same w8y may hold office for three years and may be r&eled8d. Trust•• Tralnlng Trustees ar8 offered IraSnlng during their period of office. New trustees are provlded wlth an inductlon course al thelr request together with copies of relevant Dloe¢san and Charlty Comm188ion guidance. PCC p)lioes and stalementy of accounts. Organlsatlon•l structur• The Council had six fomal meetings in 2025. 12024.. six). Average attendance is over 80%. Any decislon of the Council is by majority and the quorum al each meeting Is one third of its membèrs. During 2025, the PCC discussed our outreach lo the congregation and wlder community. Ihe M8in Hall roof replacement and new flats al Sl Andrgw's, along with the financial impact of these mojor projects. There are two subthcommittees - Standing and Finance and F¥operty M8nag8ment. Those committees can take declslons 85 delegated to them by the PCC. The standing and finance (x)mmitt88 fflet inforynally onllne and therefore dld not meel In person. The propety committee met five times. Rl•k managément The Injslees have rèwewed risks the charity could f8ce indudlng theft. fraud. health and safety, food handling, dats protection, safeguarding, loss of Lstilities. loss of recor(Is. breach of confidentlality. nfliCtS of Interest and press mis- reporting and have pul in plac8 measures aimed at managing those risks. Its poliaes are reviewed on o rogular basls. The PCC has Gornplied with the duty under s.5 Safeguarding and Clgrgy Discipline Measure 2016 whlch imposes duty lo have due regard lo the House of Bishops, guidance on safeguarding children and v4Jlnerable adults. Trust888 have undergone training in Ihls resp¢ct and safeguarding is lisied as 8n agenda item at each meeting.
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 ACHIEVEMENT AND PERFORMANCE The church continues to strive to meet ils Msron and values= to see God grow His Church in Stoke Poges.. numerics[ 8nd spiriiual to be a Bible based communlty committed to.. Knong Gc(I, Following Jesus, Loving Others, Inviting Al. During 2025. the Rev. Natssha Brady ojntinued to minisler lo us In thls partsh. The PCC Is grateful lo the work she has done across the Parish developing leaders, and reaching CMJt and pnting all lo Jesus, whllsl deepenin9 our faSlh as a church. Wrth the addibon of a Non-Stspendi8ry Minister midway through the year12 days per weekl we have a slrenglhened team that was able lo minister well and to our congregations and strengthen our presence across the Parish. The church wishes lo play as full a part as possible in cc4nmunity aclivitigs arbd enable everyone to attend services at both Sl Andrew's and Sl Gi18s' and keep ihe buildino open at St Giles. for prlvale prayer eath day. Our usual patlem of services has now been amended to reflect the needs of the Parish and th8 volunteers who make th8 mission happen. It has been rgceiv8d well and ha5 in fact strengthened the numbers al Sl Giles.. Al other activlties beyond servi$ continued as nomal. The Coffee shop has grown in presence and ministy to the village under the leadership of Pal Hegaty. We are delighte(J with her evangelistic and compassionate approach to ministry through Lighthouse. Har vlslon Is afvlays in Ilne wth the wlder one of the church, so il is an asset to us for misslon. Our major community acknvilies in 2025 centred around invitstion. Thls found u5 exploring what thls meant beyond the obvious, making semon series and discipleship opportunities to thallenge us and l¢x)k for growth In depth and number. We continued to work collaboratively with local groups to enable vill89ers lo attend events that we pul on. Our Eco Gardan continues to attr8Ct outside groups, which was good nows. The Inlemational Art School have continuod to enjoy working with us. Natasha is their Independent Pastoral Carer and Sydney h8s worked with their teachers to provide a space lo g8rd8n. find a 'family atmosphere.. New projects were under dis(>Js$lon with the fresh cohort and teachers, lo build upon the Genesis 1 palh that was completed. Again. by the end of Ihe growing se8$on the garden had distributed plenty of vègetsblos and some fnjil lo Ihe and isolated. Baby Steps is flourishing and continues to cycle through new parents who enjoy their malemty leave with us arid a n8fv4(Nk of child mlnders have lolned us akjngside Grannies and professlonal Nannies. It has a truly intercultural feel about il that is mutual respecrful of other faSlhs or non bul wllh a dlslinctive Christian ethos and message. Fantsstic conveisations happen and a Ilnk lo the Lighthouse has begun. All our Civic and Celebratory seNiees went ahead. and U)eir attendance saw growth and a huge level of enthusiasm from church members and the local community. Th8r8 were a few highlighls through the year. Of note, the Easter celèbrations showed 8 Inje reflection of how church 7 days a wegk is beginning lo bear fruit. We recognised after Covid that church 8ttendance pattems had thanged permanenlly. Accepting thi$, every activity was and is church for someone. The threefold increase in Easter numbers represents thè whole family coming tO9ether to celebrate. Thls, Natasha feels. gives a falr refledon of our imp8cL rather than lust r¢lylng Sunday4)y-Sunday figures. ()Jr church continues lo seek out opportunities to bring others to fatlh. through frlendship evangelism and Pastorgl Support and Facebook LIVE services. This year our Men's Group. whSch is ErJJm8nical, dld h¥0 very Suc$$fUl Evangelistic courses. sharing the Gospel and fostering new faith for a few dozen people. Our fringe ministries continue- Knit and Natter have enloyed growth in numbers and have welcomed the OFfSOrtunity to share their faith and Christian perspedve In thi5 infomial setting. Their post box loppers celebrate the main Christian festivals through the year and children across Ihe vi118ge polnt and chal about them on their way lo school. A brilliant talking polnl we will build on in the future. Our latest cross Deanery offering: Raise the Roof, is building in momentum and impact. By the end of the year, il had managed lo attract people across the Bvmham and Slough Deanery to tum up and praise the Lord. Glving a night of Spirit led refreshment and worship. We Icok forward to sa¢ing what il can do through 2026. During the year the church officiated at many of the milestones of life. Through baptism. God is thanked for the gift of life.. in marriagg. public vows are exchanged wlh God's blessing.. and through funeral service5. farnily and friends can express their grief and give thanks for the lrfe of the departed, commending the person into God's keeping. Five baptism5, one wedding. fourteen funerals and nine intem)ent of ashes. and three Memorial Seryice5 were condu¢led by the Vicar or Curate dunng 2D25. We have a worshipping ¢ommunrty of 65 people who attend services arxoss the month each Sunday. in line with the new pattem posl-covld of worshippers. With our average church attendance on a Sunday still being 65. There Is increased participation at church fesllvals and speaal seThics. In total 128 people attended Easter Day seNices, 541 Christsnas s8rvicos, tho school C8rol Concert which again had a strong Christian content, 180 people. We kept to th8 changed order for Advent so Wassailing and the Traditional Carols moved around again this year meaning new people often attended at least 2 services instead of (th00gng one. It ill becomg the new nomial fr(Mn 2026.
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 For further details on the years. aCtIv8S See the church web5rte: www.stoke eschurch.o Charltable actlvlties As well as conducting its usual activities the d)arrty has.. Supported Life Groups Continued its partnership the Nepal Leprosy Trnst Supported SHOC Crlterla used to measure perfomiance The PCC measures ils success by.. Its ability to prowde a variety of services at different times and venues during the week as well as baptisms. weddings and lunerals Its ability to provide seasonal serwces and ¢xganise the dubs. societies and events durfng the year Attendances at servic88, clubs and Special events Its ability lo keep Sl. Giles, and St Arvjrew's open as a sa¢ye(i spac* during the week Ils well-maintained churchyard The development of particular Ministries in the church The completion of prionty objectives contained in its Mission Action Plan. FINANCIAL REVIEW The result$ ol the PCC for the ye8r ended 31 December 2025 are set out in the 8ttached flnanc4al statements. Whi151 our overall funds flnlshed the year increased. there 18 a 21% dedine In oJffent assets as we used cash reserves lo fund significant building works in 2025. From a funds perspeclive the tsvo siles provlde very differèntly. Thg major part of our other income in lemis of flat rentsl and lelts'ng comes from the St Andrew's Church Centre whilst the age and design of the building mean5 that we CCbnUed to incaJr significant costs lo repair and replace the rooves. The main roof was replaced In 2025 and we plan to do the remaining morn complicated middl8 secllon In 2026. This Is expendlture that we could not delay and we were extremely grateful for a signfficanl contrfbUon received from the Mobb8 Memorlal Trust In 2025 low8rds the r(. In 2025, we also embarked upon a major prolect lo e4)nvert the Youth Hall into two flats wth the intentlon of provldlng a long-term regulor income stream for the church. Spending our ea$h roserves will have a knoCkn effect on our interest gains in future years. However, the rentsl we expect from the ts¥o new llats should more than offset this. St Giles, on th8 other h8nd has a large amount of restricted fvnds that are long-torm invested bul th 19ss major works requirod in the short temi. We did though do a mojor Lspgr8de to the lights in 2025 which has made a welcome difference. The intention is lo keep up a proactive maIntenar8 r6glma at St Gi188' using the Quinquennial report8 WO had done in 2024 as a guide. Overall, the money invested on our buildings in 2025 was again partially replaced by investment galns l interest rocelved. However, the MIX means thal a large proFortion of that gain was on Sl GI$, restrfcted accoun15 whereas the expendllure we had lo make has been more on St Andrew's so our balance of available funds lo use for the maintenance of the sltes leaves us wth more avallable to Sl Giles.. Given the short-temi nfjeds of the buildings this is not ideal. The movement in General Funds {not restricted or designaledl saw 8 decrease of £6.2k. This was off8el by an increase in restricted funds of close lo £119k (mainly due to the Mobbs Trust r1 donation and long-term investment galns. Note though that £153.5k of that was converted from cash lo Fixed Asseis (Main roof and Flats). As we continue with Ihe flat build out and Ihe final stage of the rwf project the PCC are mindlul of the long-term sustainability of the churches in Stoke Pog8s and aro planning acc£wdingty. The PCC is enormously grateful for the generow from its donors. volunteers and contradors, who help OLIT church continue lo operate and serve Christ in our community. Income Unllke many churches, who sc4ely rely C donaticffts either from people grng regularty or through one off donations and legacies, our church has used restricted fvjnds lo build long-tem) income 51reams to supplement the dire donations, which are falling in real lemis. These additional income streams are the rental of flats above the St Andrew's Youth Hall and the hire of the rooms al the Contre. As last year, these income streams are shown together as "other acts'vities" on the Slalement of Financaal Activities and in the noles. They account for around 43% of our unrestrlcted income and were down around 2% in 2025. They do have expenses relating lo them too, in the fom of
STOKE POGES PCC . ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 caretsking and MaIntenan of the flals in parbcular. Our remaining income comes from mostly a mix of regular donations, tsx ¢0very and one-off gifts. The PCC is very fortunate that most of our regular donations are by stsnding order and that our parishioners conts'nued lo make these during 2025. These, aloNJ wth Ihe oneryoff donations and tax recovered l)ut excluding legacies were 35¥0 up on 2024 b&fore a contribution reiVed from the Free Churth towards the costs of our Outreach worker. This was mainly due to the large exceptional donation. Tax recovered was signrficantly down duo to lower actuals achieved than exp8ded relating lo 2024 donations. Our income from lettlng the halls at St. Andrew's was down 14%) but we are thrilled to see that the aCtity of OUT regular hirers is continuing lo thrive. Our flats atve the St. Andrews Centre were 18t for the whole year so income there was increased and made up for some of the lettings shortfall. Investment Income wa5 up by £132k largely due to the unr8alised g8lns and dividends on tha Maygr fvnd. However, Interest on other aUnIS decreased by £2.Sk as rates came down and holdings were spent on the building works. As noted whilst we work th8 roof at St Anorews 8nd the new flats Iredvcing our captt811 retums In this area will reduce which the PCC will need to rA8n for in thè coming years. Exp•ns•¥ Overall unrestricted expenses grew by arourKI 5% over 2024 much of %thich relatéd to inrygased heat and light co8t8 due to the 8xplry of previous long temi de818. Over 42% of the chur¢h's unrestriGted expenses went lo ihe Dlocese in the lo of Ihe Diocesan Share. Th1$ pay5 for clergy stipends, pensions, housing costs and the training of new ordinands. This sum was 20A higher than 18sI year and despll8 the finanual pressures, Ihe PCC maintsined its payments throughout the year, supportlng both the Deanery and Diocese. Itèms lo note. increased spending on the org8n al St Glles. thai we had to do some repair work on where the reslncted lund has depleted meaning that some of tha exponditure had lo come Irom General frJnd$. Th8 PCC conlSnu8s 10 Support a MthlY contribution frc4n th• PCC towards Iho Friday Club 6xp8nse$. On restricled funds 88 wo118s thg Flots and Roof project we Mpl¢to various small projects at Sl Andrew's 8nd St Glles, plus tho new Ilghling. The prortY committee do an excellent job of managlng these r>Jmplicat8d projects and ensuring we get the right quality of work and best value. As in previous years, tha PCC agreed lo give a percentage of our total Flanned Giwng to our partner charftles, the Nepal Leprosy Trusl and SHOC- Slough Homeless Our Concern. Thls amount was vgry simllar to 2024 and is in lin8 th our commltmenl. Tho Collecticffls from the Christinas Ser¢? as usual go to the Chlldren's Society. Resgr¥e$ pollcy 1118 a PCC pollcy lo maintsin. rf posslble, a balanc8 of unrestrtcted general funds in cash that is equlvalenl to thre months, opgraling costs lo cover emergency siluations that may arisè from lime to lime. We retained a more than this during the second half of 2025 in ¢yd¥ lo make sure we had enough at hand lo fund the building works. Funds Funds may be unrestricted. designated, restrtcted endowment. Unrèslrrieted funds are funds available for the general objectives of the church, normalty called general fiJnds. Designated fvnds 8re unrestricted funds which the PCC has earmarked for a particular purFose e.g. youth work. Restricted funds can only be usetl for the specific purpose for which they were given within the objectives of the church e.g. St Giles, Fabrtc Fund for major repairs at that church. Endowment funds are restrithd funds Ithich mLtst be held pgmwnenty and the capital maintsined and use of the income is restricted. There are three permanent endowments: the Churchyard Fund, the Fenton Fund and the Rabbitt Memorial Fund, which pay dividends into the Churchyard and Choir funds. Dunno the year we did make an adjustmenl between the St Andre$ restricted fund and the Church and Centre fund due lo an error in previous year5 where expenses had been allocated lo the St Andrew's fund thal should have come out of Church and Centre. Invoslments
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees remaSn cautious over the PCC'S Investment strategy and are satisfied that they have taken appropriate steps to balance Tisk and 3rd to ensure Ihat reserves are to grow wrth in)lation, whi151 not being at undue risk. During the period of this report and at the date of the balan sheel the majority of the PCC'S cash serveS are hek in CBF Church of England short lemi deposit accounts. In order to achieve a higher rate of interest, accounts were also held with the Redwood Bank and the Cambridge and Counties Bank. The latter ts¥o will dose as funds are spent on the building projects. The three Endowment funds an(i the Restricted Chanc81 Repalr Fund are cornm Investment Funds managed by the Church of England Investment Funij. The Mayer Sl Giles, fvnd is hekl in 8 charity investment account. Investmènt perforn)anc• There was a small decrease In the value of the Endowment lunds compared to a sllght Increase In 2024. They continue lo pay divldends lo specified restricted funds. The Rabbitt Memorial Fund for the benefit of the church cholr and muslc decreased In value by1£545}. The Churthyard Trust by1£28318nd the Fenton Trust for St Giles, and churchyard by1£92I. The Mayer inv8Stmenl value ¢ontinued to grow impresslvdy increasing by £93,301 (£111,075 - including dividends). 11 is though. a long4enn investsn8nt and may lluctuale in future ye8rs depending upon the markets. FUTURE DEVELOPMENTS The trustees wlsh lo.. Ensure that members grow in faith Reach out into the community in semce and evangellsm Increase attendance al thurch services and events Complete further 510ratiOn wryk at Sl. Giles. Continue to explore the best use of the St. Andrew's centre Undertakè a fijll examination of goneral fund expenditure Improve overall communicalion and oulreath Continue the partnership with the Nepal Leprosy Trust Continue the pathershlp ¥th SHOC- Slough Homeless, Our Con¢em SIGNIFICANce OF VOLUNTEERS TO THE CHARITf The charity is reliant on volunteers lo perfonn a variety of tssks from Preaching. leading courses. teaching, undertaking treasury lundons, Cleaning. flower arranglng, m8lntsining the Churchyard. performing minor bulldlng maintenance, managing and $efving in the coffee shop, managing lettings lo organislng and helping out 81 events. The charfty would not be able to operate the range of acliwties wlthout their generosity of time.
STOKE POGES PCC . ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 STATEMENT OF TRUSTEES RESPONSIBILThIES The tnjstees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom AcLx)unting Stsndards (United Kingdom Generally Accepted Accounting Praclieel- The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008. Church Accounting Regulations 2006, require the tru$tees to Prepare finanryal ststemènts for each flnanaal year which give a true anil fair view of the stale of affairs of the charity and of the incoming sourCeS and application of resources. including the income and expendilure, of the tharity for that period. In preparing those financtal statements, the trustees are requlred to sel8Ct suitable accounting polIeS and then appty them con4stenUy: observe the methods and principle$ in the Charity SORP.. make judgements and estimates that are rea50nable and pnJdenl-, prepare the financial ststements on the going trJncem basis unless it is inappropriate lo presume that tho charity will continue In buslness. The trustees are responsible for keeping proper accounling records thich disdose wlth wsonable acojracy 8t any lime the financial position of the charity antl to enable them lo 8nsure that the finanoal stslements cornply with the Charities Act 2011. the Charity (Accourrts and Reports) Regulations 2C8. They are also responsible for safeguarding the as5els of the charlty and hence for tsklng reasonable sleps for the prevèntion an(1 detection of fraud and other irregularilles. Approved by the Stoke Poges Parochlal Chur¢h Cwndl on 27 /¢12026 and 81gn8d its behalf by.. Revd. Natasha 8Tady Chalmian, Stoke Poges PCC
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Independent Examiner's Report to the Trustees of Stoke Poges PCC report on the accounts for the trustees tyr my examination of the accounts of Sloke Poges PCC for the year ended 31 December 2025 as set out on pages 10 to 21. Respon$lbllltl88 and bas1$ of report As the charity Irustaes. you are responsible for Ihe Preparation of the accgyjnts in accordance with the Charities Act 2011 (the Act}- I report in respect of my examina of Ihe T1.$ ac£<)unls carried out under section 145 of the 2011 Act and in carrw'ng out my examlnation I have followed all the applie4ble Diroctions given by the Charity COMMIS0 under section 145{5llb} of the ACL Independent •xamIn05 slatgmgnt I have completed my examination. I confimi that no matefial matter5 have Come to my attenlion in connection wilh the examination which gives me Cause to believe that in any material raspect The accounting re¢ord$ were not kept in accordance wlth sectlon 130 of the Act.. or The accounts dld not acurd wth the accountlng records; OT The acc(MJnls did not compty with the applicable requirements conceming the form and content of accounts set out in the Ch8rrtles (Accounts and Reports) Regulatsons 2W8 0th8T than any requirerngnl that ihe accounts give a true and fair view whith 18 not a matter considergd as part of an independgnt oxamlnation. I have no concems and have o)mè ac¥oss no matters in connection with the examination lo whid) atten'on should h drawn in this report in order to enable a proper Lsnderslanding of the 8ccounts to be reached. D81e.' 1315 lab 2026 Karrfe Taylor, ACMA 40 Hazell Way Stoke Poges Bucks SL2 4DD 10
STOKE POGES PCC . ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Statement of Financial Activities (INCORPORATING AN INCOME AND EXPENDrruRE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025 Nots$ Unrestricted Designated Restricted Endowment 2025 Total 2024 Total fvnds funds funds fvnds funds funds INCOME Donations and legacies Other activities Investments Church Activities 74.605 66.703 2.594 3,240 55,100 129,705 102,986 66.703 68,166 40.567 46,612 3,240 3,728 759 37.214 Total Income and endowments 147.142 759 92.314 240.21 S 221,492 EXPENDITURE Costs of raising funds Expenditure on Charitable Activitl8S Govemance costs Olher resour¢e$ used 8,035 141.510 3.834 8,035 5.503 180,901 246.505 3.834 6,285 26,732 25,936 39,391 26,732 Total expenditure Unrealised GainsllLosses) on inv8Stmenls 153,379 66,123 93,301 219,502 284,229 92,245 74.000 {138) 19201 Net Incomellexpendlturel Translgrs between funds 16,2371 623 119,492 19201 112,958 11,263 Net movement In Fund• Reconclllatlon of lund• Total funds brought loward (6.2371 623 119.492 1920) 112,9S8 11,263 197.434 17.131 1,437.193 23.018 1,674,775 1.663.512 Total Funds Carrlod FoThi•rd 191,197 17.754 1,556.685 22,098 1.787,733 1,674,775 The notes set out C pages 13 to 22 form part of these finandal ststements. 11
STOKE POGES PCC- ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Balance Sheet AT 31 DECEMBER 2025 2024 Flxed assets Tangible assets Investmenis 11 12 321,837 892,810 195.051 782.791 1,214,648 977,842 Current •¥s•ts Debtors Cash at bank and In hand 13 44,494 544,092 33,860 679,579 588.586 713.439 Cr•dltors Amount8 falllng due wthin one year 14 115,501) 116,5061 Not curront assots 573.086 696.934 Total a•sats l••¥ ¢urr•nt Ilabllltl•s 1.787.733 1,674.775 Not Assets 1,787,733 1,874,775 Funds Unrestricted funds Designated funds 16 191,197 17.754 197,434 17,131 Totsl unreslrided funds 208.951 214.564 Roslricted funds Endowment lund8 1,5S6.685 22,098 1.437,193 23.018 Total Charlty Funds 1,787,733 1.674775 The financial stslements h8ve been prepared in accordance the Slatement of Recommended Practice ISORPI "Accountin9 and Reporting by Chanties" IFRS10218nd were approved by the Stoke Poges Parochial Church Council on L7 /* / 2026 and were signed on its b8h8if by.. Revd. Natasha Brady Chairman, Stoke Poges PCC Registered Charity Number.. 1129125 12
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Notes to the Financial Statements 1. AccouTrifiNG POLICIES The Financial Stat8ments have been pr8par8d under th6 Chaiilies Act 2022 8nd In acrdance the Church Accounting Regulations 2023 goveming the indiwdual aCClnts of PCCS, and Ststement of Recommended Practice "Accounting and Reporting by Charities" IFRS 1021. The statements include all Ir8nsacllons. assets and Ilabillues for whtch the Parochial Churth Council is responsiblè in law. The slalernents do not include the accounts of church groups that owe their main 8ffi1iation to another body or those that are infonnal gatherings of church members. Charity's l•gal form Thls charity is a Porochi81 Churth CouncAI. The registered office is given on page Ihree. The charity 1$ a public beneffl entsly. Accountlng conv8ntlon The financial statements have been prepared under the hl$knc81 st convenllon. th th8 exCepOn of Investments which are induded al m8rkel valu8. These financial stalemenls are presented In £s and are rounded lo the neargst £. Some SU101*1$ may not add axgctty du6 to rounding of pgnce. Going Conc•rn All activities and forecasts indicate that the tharities should be ab16 to CP8rale at adequate levels of both liquidity and capital. The trustees are satisfied, therefore, Ihat there ore sufficient resources lo operate on a golng ¢oncern basis and that no material uncertaintses exist in this regard. Incomlng resource$ Rgcognltlon of Incomlng r•SOu These are includad In the Statement of Flnan¢lal Aclivities ISOFAI vth8n'. Thè PCC becomes legally entilled to the benefit of the use of the resourcas.. Their ultimatè receipt is wrtualty certain,. and The monetary value can be mea$ured th suffic48nt reliabibty. 21 31 Fundral$lng Costs Funds raised from events an¢J trading activities are rewrt&J gross in the SOFA, l.a. before any related costs may have been deducted from the gTOSS proceeds. Grants and donatlons Grants and don81ions are included In the SOFA when any pCOnditiOnS prevenling thair usg by the PCC have been mel. For collections and planned giving it is when the lunds are received. GIftAld tax cl•lm$ et¢. on cash donatlons Gift 'd and other tax claims are induded in the SOFA at the same time as the c4$h donations to whlch they relat&. Volunteer help The value of any vcluntsry help rocoived is not induded in the accounts trMJt it is tle8cribed in the trustees, annual report. Rentsl income Rental In(me from the letbng of thurch premises is recognise(J when the rentsl is due. Investment In¢ome This is induded in the accounts vthen receNabJe. Investment gains and losses 13
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 This includes any gain or loss the sale of investments and any gain or loss resutb-ng from revaluing Investments to market value al the end of the year. Resources expended Expenditure is included on an 8Gcruals basis and is recognised when there is a leg81 or constnjctive obligation to pay for goods or services. AJI e05ts have been direcuy attributsd lo the various categories wilhin the SOFA. A8 th8 church is not registered for VAT, all expenditure is shovm inclusive of VAT. Grants and charitable giving are aouunted for when paid over or when awarded. if the award creates a binding obligation on the PCC. Al expenditure incurred during the year on consecrated or benefice buildings and movable churth fumishings. ether maintenance or Improvement, is wrbtten off as expenditure in the SOFA. Llablllty r•¢ognldon Liabilities are recognised as soon as alagal ojnstructive obligation arises. Support costs Include costs of the preparation and examlnatlon of Statutory acunts. the costs of trustee meetlngs and costs of any legal advice to trustees on govemance or conStstL0nal matters. Grants payoble wlthoutperforniance condltlons These arè rècognised in the accounts when a ccnmitrnent has been made extemalty and there 8r8 no preconditions stsll to be met lor enb'dement to the granL %thi¢h remain within the control of the PCC. Allocatlon and apportlonrnent of ¢osts Costs are apporboned bethen mulli-purpose actimties based on the trustse's best esllmate of allocation of resources. A•Bots Stocks Stock is valued at the lower of cost or realisable ¥80 and represents goods for resalè in the PCC'S coffee shop and book stall. Cons8¢r•téd •nd b•n•flce property Consecrated and benefice property of any kind b8 exclu(18d from the financial 8talem8nt8 by Sectlon 10121 la) of the Charities Act 2011. The freehold of Sl. Andrew's is induded at its cost al the lim8 It was donated lo the PCC by Reverend Bryant 8evan in 10 as is the freehokl of a piece of land adjacent to tha Sl. Andre5 Centr8. To this has been added the cost of the youth hall extensIc al the tim8 of build. Movable church fumishings hèld by the Vlcar and churchwardens on special trust for the PCC and which require a faculty for disposal arg inalienable property, listed in the church's inventory, and as such are not induded in the financial statements. Tanglble flxed assets for use by charlty Depreciabon is provided ai ihe fc41owing annual rates In order to wrlte off eath asset ovar Its astlmat8d useful Ilfe. Individual items of equipment wlth a purchase prlce of £1.500 or less aro wiitton off when the asset Is acquired. Land Buildings 5% on cost Fixiures 8nd ffttings 25% on cost Cost Is the measurement basis for detemiining the gross earyng am¢yJnL Invostments Inveslrnents quoled on a recognised stock exthange or whose value derives from them ar8 valued al market value al year end. Other investment assets are induded at trustee's best gstimalg of market value. Debtors ond credltors rècelvablelpayable Debtors and creditors bilh no stated interest rate and receivable or payable wllhin one year are recorded al transaction price. Any losses arising from ImpaSmient a ¢0nised in expenditure. Funds Unre$tri¢ted funds These are funds available for the geneFal objective5 of the thurch. normally called general fvjnds. Deslgnated funds These represent unrestricted funds vthich the PCC has earmarked for a specrfic purpose e.g. chuTchyard work. Restrlctsd funds These can only be used for the purposes for whith they were given.. wthin the objectives of th8 church e.g. SL Giles, fabric fund is for major repairs at Sl. Giles.. 14
STOKE POGES PCC - ANNUAL REPORT FOR TrIE YEAR ENDED 31 DECEMBER 2025 Endowment funds These are restricted funds which must be held pemianenlly and the capital maintsineé 8nd use of the income restricted e.g. the Fenton and Churchyard ftJn(Js for the upkeep of the churchyard and the Rabbitt Memorial Fund for thè upkeep of the choir and maintenancé of the organ at St. Giles,. 2. DONATIONS AND LEGACIES Ir•strlctèd and unr•$trl¢tedl 2025 2024 Planned giving Sl Giles, colleth'ons Sl Andrew's collections Oiher donations Church boxes Income tax recovered Legacies Recurring Grants Grants recelved 31,338 379 2.300 87,449 1.116 6.223 500 32.182 452 2,522 41,646 1,590 19.594 5,000 400 129.705 102,986 3. OTHER ACTWMES 2025 2024 Fund raising income Flat Rentals Flat- Uts'lits'es income St Andrew's Letting8 Coffee shop sales Bookslall Sale8 26,094 2,880 . 33,994 3,595 140 25,830 1,414 36.912 4,011 66,703 68.166 4. INVESTMENTS 2025 2024 Diviflend8 Interest received 13,285 27.282 16.844 29,769 40,567 46,612 5. INCOME FROM CHARrrABLE ACTMTIES CHURCH ACTIVITIES 2025 2024 Fees- Weddlngs & ftjnerals 3.240 3,728 3.240 3,728 6. COSTS OF RAISING FUNDS 2025 2024 Coffee shop ¢osl of sales Social expenses Fundraising costs 3,354 1,710 2887 1.224 182 15
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Flat Maintenance & other sts 2.966 1.210 8,035 5,503 7. EXPENDITURE ON CHARrrABLE ACTMrtES 2025 2024 Church Societi88 Mission Giving Senior citizens Diocesan share Deanery share Salaries Church admin Church Offlce Expenses Parochial Clergy Asslslant Clergy Publicity Outreach Audio Visual Flowers Insurancas Organ and PSano Tunlng Routine Maintenance- Fabr1¢ Organ Repairs Sacristy Upkeep of Churchyard Verger- St Gile5' Organlsl Choir Sl Giles. heal and light Sl Andrew's heal and light Caretaker- Sl Andrew's Hall expensos Major Repairs - Sl Giles. Major Repairs - Sl Andreyks centre F8brlc- New Building 3,134 3,478 64.900 250 13.615 5,698 3,125 3,985 63,630 250 12.698 7,551 1,395 1,209 2,454 218 143 610 450 7,762 890 12.484 1,561 3.219 471 92 1.401 1.050 7.246 705 9.553 1.530 118 9,691 1.955 650 1,745 137 8.016 11.504 6.S59 910 27,403 1,990 2,920 137 4,761 8,173 6,168 4.619 7,791 76,800 6,474 180,901 246,505 8. OTHER COSTS Net resources are stated after ch8rgSngl(eredWng): 2025 2024 8ank charges Other m8nagement c#)sls Legal Fees Architects Depreciation- St Andrew's Centre. 88 3,837 3,174 594 2,360 25,936 26.732 . Nc-c8sh item 30.566 32.221 9. TRUSTEES. REMUNERATION AND BENEFITS During the year no trustee received any remuneration or benefits in their Lxpauty as a trustee.12024.' £nlll. 16
STOKE POGES PCC- ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 202S Trustees, Expenses Ten trustees or their related parbes re reimbursed for tliredy incurred expenses. One related paty was paid for providing administrative and organist services to the churth. One reL2ted paty provided caretaking seNices, two related parties provided grdve digging services and one relaled parvs family o)mpany provided building services. Total amounts paid were £46,90812024: £111,601). For ftjrther detai15. see related party disdosures at note 17. 10. STAFF COSTS The PCC had one part time employee during Ihe ygar ended 31 December 202512024.. oné) Net resources are stated after thargingl(credibngl: 2025 2024 Salary National InSurance8X Pension scheme 10,516 2,603 10.059 2.201 438 13,615 12,698 11. TANGIBLE FIXED and and buSldlng• Flxluros an Total COST At 1 January 2025 558,168 4.176 562,344 ADDITIONS Main Hall Roof Flat Projgct 95.571 57.948 95,572 57,948 At 31 December 2025 711.687 4.176 715,863 DEPRECIATION Al 1 January 2025 Charge for the year 363.117 26.732 4,176 367,293 26.732 Al 31 December 2025 389,849 4.176 394,025 17
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 NET BOOK VALUE At 31 De¢ember 2025 321,838 321,838 At 31 Decembar 2024 195.051 195,051 12. FIXED ASSET INVESTMENTS Chancel R•palr Fund Rabblt Memodal Fund Fenton Mfrmodal Fund Maygr Sl Glles, Fund Churchyard Fund Total Market valu• At 1 January 2025 Invested in yèar Dividends Nel unr8alised gainsl{10ssosl 3.399 13,630 2.312 7.076 756,374 782,791 17,774 93.301 17,774 92,245 1136} {5451 192) 12831 At 31 December 2025 3,263 13.085 2,220 8,793 867.449 8#2.810 Cost At 31 December 2025 500 5.1XJO 250 620,000 625.830 The above funds are Invested In professlon81ty managed common Investment Funds. 18
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 13. DEBTORS 2025 2024 Prepayments Accrued income Other debtors 1.983 42,484 27 1,298 32,535 27 44.494 33.860 14. CREDITORS: AMOUNTS FALLING DUE IMTHIN ONE YEAR 2025 2024 Trade c¥edil¢)r5 Accruals Agency Collectlons 2,426 12.821 254 1.862 13,344 1.279 15,501 16.506 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted funds Deslgnated lund$ R8slricted fvnd8 Endowmenl funds 2025 Total fund8 2024 Total fund• Flxed assets Investments Current assels Current liabillties 321,837 867,449 372,938 {5.5401 321,837 892.810 588,586 {15,5011 195.051 782,791 713.439 116,5061 3,263 14,491 22,098 201,158 19,9611 Not a8••ts 191,197 17.754 1.S56,685 22.098 1,787.733 1,674,775 16. MOVEMENT IN F t 1 January Net moveme ers Al 31 Decèmber
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 2025 In funds batw••n funds 2025 Unr¢strl¢ted lunds General Fund 197,434 (6.237) 191,197 Designated Funds Chancel Repair Upkeep of Choir Upkeep of Churchyard 3.399 8.053 5.679 (136} 759 3,263 8.812 5,679 Designated Funds Total 17.131 623 17,754 Restrlcted Fund# Fabric St Giles, Malntgnance of Church and Centrè MaSntenance of Organ Upkeep of Churchyard Senior Citizens Youth St Andrew's 912.178 425.803 534 2.024 554 333 95.767 90,140 55.081 (143) (516) 1256 1,002,317 379,905 391 1,508 1,810 333 170,420 (1Tr).9791 {26.3261 100.979 R8strict8d Funds Total 1,437.193 119.492 1,556,685 Endowment Funds Fenton Memorial Churchyard Rabbltt Memorlal 2,312 7.076 13,630 (921 (283) (5451 2,220 6,793 13,085 Endowment Funds Totsl 23.018 (920) 22.098 TOTAL FUNDS 1.074.775 112,958 1,787,733 20
STOKE POGES PCC . ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Nel movement in funds. induded in the above are as follows.. Incomlng resources Resources expended Gains and (los$esl Movement In fund$ Unrestrlcted funds General Fund Total 147,142 153,378 16,2371 D•$lgnatsd Funds Chancel Repair Upkeep of Choir Upkeep of Churchyard 1136) 11361 759 759 Deslgnaled Funds Totsl 759 11361 623 Restrlcted Funds Fabric St Giles, Maintenance of Church and Centre Maintenance of Organ Upkeep of Churchyard Senior Citizens Youth Sl Andr8W' 25.557 61,123 122 1,189 4.234 28.718 6,042 265 1,705 2.978 93,301 90.140 55,081 11431 15161 1.256 89 26.415 126.3261 Restricted Funds Totsl 92,314 66.124 93,301 119,492 Endowment Fund8 Fenton Memorlal Churchyard Rabbit Memorial 1921 12831 15451 1921 12831 15451 Endowment Funds Total 19201 1920) TOTAL FUNDS 240.21S 119,502 92,245 112,958 21
STOKE POGES PCC - ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 17. RELATED PARTY DISCLOSURES Collectively. the Truslees control the charity. The amounts paid to Trustee5 and their relaled parties in the year were= £3,324 to N. Brady for reirnlyJrsemenl of expenses £3,110 to S. Quartey for reimbursement of expenses £50 to K. Quartey, curate's son, for grave digging £180 to K. Quartey, curate's wfe. for reimbursemant of expense5 £256 to H. McDow811 PCC seuetsry's wrfe, for reimbursement of exp8nses. £480 to S. McDowell. PCC se(xetsry for reimbursement of expenses £200 to T. McDowell, PCC secretsry s son. for grave digging £150 to J. Cawo(KJ for reImlrseMenI of expenses £180 to F. SF)ence daughter of churchwarden for caretsking services £815 to J. Wheatley. churchwarden for Teimbursement of expenses £5,602 to D. Langham, treasurer's fe, for administrab.ve services to th8 Parish £1,745 lo D. Langham, treasurer's wfe, lor organisl services £1,161 to D. Langham. treasurer's vAf8, for reimbursefnent of expenses £3,004 to R. Beckingsale for reimbursement of expenses £300 to J. Pickering for r&lmbursemenl of expenses £26.352 to Such & Lowe, Building services, PCC member family o)mpany £7,490 to Langston8 Consèrvation- partner of independenl examiner for building services. The totsl amount of donatsons received vAthoul cx)nditions from Trustees and other related parties was £11,53312024.. £11,264). 18. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTNMES The following glve5 the detall of Income and expendlture from the 2024 Ststement of Flnanclal ACtieS. Unrestri¢bJ Designated funds funds Restrlcted Endowment 2024 Total fund$ funds funds Note$ INCOME Donations and legades Other aclivili8s Investments Church ACtiVe8 95,426 68,166 2.724 3.728 7.560 102,986 68,166 46.612 3,728 775 43,114 Total Income and endowm•nt• 170,043 775 50.674 221,492 EXPENDITURE Costs of raising funds Funllralsing Expenditurg on Charitable Activities Governance Costs Other resou$ used 5.503 135.838 3.925 5,503 246.505 6,285 25.936 110.666 2,360 25.936 Total eXndturn 145,266 138.962 284,229 (Losses)lQalns on Inv•8tmentB 76 73,409 515 74,000 Net In¢omellexpenditUTel 851 (14880 515 11,263 22