St. Luke's Church, Grayshott {The Parochial Church Council of the Ecclesiastical Parish of Grayshott) Report & Financial Statements Year Ended: 3151 December 2025 Charity No: 1129168
Parochial C17urch of Sl Luke s. Graysholt CONTENTS Page Annual Report 2025 3-12 Statement of Financial Activities (Summary) Balance Sheet 14 Accounting Policies and notes to the Financial Statements 15-25 Independent Examiner's Report 26
Parochi81 Church of St Luke s, Grayshott ort of the Parochial Church Council for the ear ended 31 Decernber 2025 This yearwe continue to see fresh life coming to our church community. Some aspects of our church life have grown, become more established and are thriving. Our engagement with the village has been excellent, particularly through the Remembrance Day, Christmas celebrations, our Youth work, and other village events in collaboration with the Parish council. Our pattern of services have stayed consistenl. Attendance has slayed fairly slatic. although this is partly because new people have come, but some of our elderly congregation have died. St Luke's continues to provide significant public benefit by having a presence in the community, in person through the Vicar's role, the provision ofweddings and funerals. and the baptism of infants, all helping to build our relationship with individuals and families. The many hospitality events run by members of the Church build cohesion. Our production and distribution of an excellent free village wide parish magazine (Grayshotl Today) to most houses in the parish informs the whole parish of events of all groups whether church related or nol. Support given to all ages from babies and young families to those in their last stage of life. including those with demenlia, are signilicant aspects of our work. All services are open to all and the Church building is open during the week for private prayer in daylight hours, and Ihe Church Rooms are available for hire for community events. private parties and receplions. We have continued lo help people to become Connected, Comrnitted, and Confident in their failh and understanding. Lastly, members of the Church lead a small leam supporting Village Square Events, through whom we support the community wilh Christmas Carols in the square, and consider other opportunities to bring the local community together. CONNECTED Worsliip and Services Our Servi¢es cover a wide range of traditions. from Book of Common Prayer in traditional language, and monastic Gregorian plain chanl. to more Gontemporary band-led music and a more relaxed style, all helping individuals to connect to God. The services provide a community and a context for personal growth. and thriving. CoiiteThporary Worship- 10.30 Our contemporary worship service has grown over the last year, having great representation from a diverse congregation. Tradition21 worship 8.30am and 6.00pm Sung Compline (Night Prayer- Gregorian Chant) in traditional language, sung by the Vicar and congregation has proved lo be very popular with those who come. It is something we want to promote as a context for good health. well-being through meditating on words and music. We have a regular group attending our moming and evening services. Christn)as The Christmas services were very well received. with a great highlight being the Family Candle Service. There was also a Nativity Service incorporating children who prepared a Nativity drama al an after-schc)ol club held al Graysholt Primary School who came to Ihe Service in the Church. This brought parents and siblings to church. and further fostered our
Parochial Church of St Luke's, Grayshott relationship with the school. Our open-air Carols in the square was well received and well attended. WAFFFL"Worsliip and Family Felloivship at Four in St Liike s" The WAFFFL Café style Service has continued to support some parents who find it hard to attend Ihe 10.30 service, and through songs. a story, craft and eno)uraging conversation by providing topical queslions. encourage family communication around the table. Mental Health and Social activities We contribute to the health of the village in a number of ways. Through links with the Local Health Hub at Graysholt Surgery and the Social Prescriber we raise awareness of St Luke's activities. The Church Rooms and Church building enable us to host community lunches, and other social activities and clubs, giving signifi'cant public benefit by supporting parents and older people. Weekly, young families are supporled through Ihe Babies and Toddlers Group., Oasis, a crafl and conversation group, Manna a church-based Home Group offering opportunities for fellowship and companionship. and 'The Base, youth club which supports our young people. Every month there is also., Friendship Lunches, Coffee Mornings. Parish Breakfast. and Friendship Tea, are all run by members of the church. In addition the church rooms act as a host for Community Lunch Club and Local Women's group most of which are run by friends of members, supporting community cohesion. The Churchyard is always open to all. and the Church is open during the days, both offering a quiet environment for reflection supporiing individuals, mental health. In addition. our services provide a helpful community context for anyone to come and take stock of life. and grow in Iheir understanding of Ihe Chrislian spirilual life. Parish Council and local gi'oups The churGh offi¢e works closely with the Parish Council and other groups. This allows collaboration with events around public holidays and festivals. The village Remembrance Sunday ceremony at the War Memorial followed by a service in church was very well attended. Evenls at Christmas such as Switching on the Lights and Summer Fair benefit from Ihis connection. Children, Young People and Families Babies and Toddlers Led by a team of three committed volunteers, the group has been extraordinarily successful, oflen 25 parents and carers with their children attend. Play and social interaction are at the heart of healthy child development. and the group provides an excellent nelworking opportunity for parents and carers to gain support from each other. This is supported by a social media account to keep parents and carers informed of events. Live musical section with 20-30 minutes of live sung nursery rhymes. The educational benefits to Ihe children are obvious and well-studied, and can be seen in the growing confidence and socialisation of the children. Youtli IVoFk The work wilh children and youth has continued throughout the year through our Youth worker under the oversight of an excellent Youlhwork SupeNisor. This person resigned in August lo pursue a career in teaching. In September we employed a new part time 'Youlh and families
Parochial Church ol St Luke's, Grayshott worker. who took over running the The Base Youth Club. It is a well-atlended term-lime weekly event, providing a good Youth provision for the village. Our Youth and Families worker assisted by voILJnteers provide a great contact point for our youth. The Base Youth Club has been funded by a Supporting CommLFnity Funding Grant from East Hampshire District Council (which ended in Seplember) and other donations. Holiday Cliibs Each Half Term our Youth Coordinator draws together a regular team of volunteers to deliver five holiday workshops and a three day holiday Glub. These serve children aged 4-10, and are a great vehicle for SUPPDrling young people who atlend from different SGhools, and a way of connecting with the parents of the children. Families Our Key vehicle to connect with young families is on 3rd Sundays, our WAFFFL Service listed above, and our new Youth and Families Worker is working on building a strategy to provide a full programme of different activities to maintain our connection wilh children and their families, as the children grow up. GrayshDttSchool Links with the Church School have been maintained over the last year. The vicar and other church members are Foundalion Govemors at School, one of which is the Chair of Governors. supporting the head and staff in delivering their statutory duties and Christian Curriculum, under the SIAMS framework. One of our Licensed Lay Ministers leads weekly assemblies and other'gathered worship. in the school, and two assemblies per term in the Church building. The end of term services are also held at the Church, and there is a clear priority to build the relationship between the Church and the School. COMMITTED Adniinistration At the Annual Parochial Church Meeting in May. we appointed two new Church Wardens. and the 2ssistanl Church Warden team continued lo help. Their responsibilities centre on the maintenance of good order. both in the adminislration of the physical plant, and also lo support the Vicar in the delivery of worship in the Church. The PCC has worked together with the Church Wardens to support the Vicar and great efforls havé been made to accomplish our goals. Our Treasurer has diligenlly kept us aware of Ihe financial situation through regular reporting, running re-forecast reports throughout the year, and other management reports, and our Stewardship {Givingl Volunteer. has kept us aware of the trends of regular giving. The church adminislrator works very hard in all aspects of communication and organising events, and the regular responsibilities, and assisis families contacting us to arrange major life events including weddings, baptisms and funerals. Our Sunday Services are open to all, and welcome everyone who comes. Opportunities exist for involvement in services through serving in various ways, as gervers, readers and
Parochial Church of St Luke's, Grayshott welGomers. Encouraging a culture of inviling friends has meanl that we have new people in the Gongregation. We have put on a welcome tea for people new to the Village, and Gonlinue to reach out to the businesses and other aspects of Village lrfe. Our Facebook page and Website are used to advertise our services and othei events to the public. People have an opportunity to communicate with us through a web response page. The Church web site has been updated in look, and we continue to work to keep it up to dale and relevant. Cliristian Education The ongoing role of preaching is to educate and inspire our congregation in asp8cls of their Christian faith from the Bible. Our services wntinue to be streamed each week, and are available for those who are unable to atlend Church. Our involvement with Grayshott Primary School continues to grow Ihrough one of our Licensed Lay Ministers, delivering 'Open the Book. assemblies. We are building the bridge belween the school and attendance at our Sunday services, and the youth club, which includes Grayshott School pupils. We also serve St Edmunds and Amesbury Schools by hosting their Christmas Carol Services in the Church. Home groups have continued this year, and are a pastoral and social support to their members. The Sunday school has dropped in numbers lo nil, this is still an area requiring attention as we try to build up our link with young families. Ukraine Community Slipport We continue to support a Ukrainian Pastor and our local refugees to hold two monthly church Services in Ukrainian translated into English. We organise transport for those who need it, and help with a lea supported by a local Tearoom. Safeguarding Our safeguarding leads work hard using the Online Dashboard resource provided by Guildford diocese, lo manage all safeguarding to ensure thal vulnerable children and adults are safe. Our relationship with the Diocesan Safeguarding teatn has been excellent, and we work very closely with them. CONFIDENT Pastoral The pastoral visiting and ministry to the Care homes by a group of volunteers continues. One ofthe needs has been to support car&rs, and parents of children with special needs. Our Friendship tea is most suited to this and picks up some of our bereaved family members after we have helped with their funerals. Care homes Seasonal services have been provided to care homes, and sorne individuals wilh home communions. We also provide a spiritual home for a number of Care home workers who come to our services. Some of these are from diverse backgrounds. Hoine Visits
Parochial Church of Sl Luke s, Grayshott Those in particular need, both congregation members arld non-church goers, are visited and supported as needed. this includes taking Holy Communion to those thal might normally miss out taking it. End ofLife Care The Vicar has provided end of life ministry lo a number of people for whom this has been very rnuch appreciated. This has been in conjunction with funeral ministry to parishioners. Our collaboration with local undertakers is extremely good. Prayer We hold monthly prayer meetings for the World, OLJr local community, and for the Church, and an Urgent Prayer circle operates through a special WhatsApp group. Licensed Lay Ministers (LLM] We have two LLM'S, both of whom fit ministry around their work. As stated above. one takes a role that relates lo Ghildren, our Family seNices. and leading assemblies in Graysholt Primary School. The other, as well as leading two Evensong services a month in St Luke's. supports the incumbent in Milland Church leading traditional services al churches in their benefice. Both are very committed lo the spiritual life of St Luke's church. 2026 The main tasks for 2026 are to continue to establish Sl Luke's as a thriving community of faith al the heart of village life. We have three main practical objectives.. Fellowship - Building connection by providing a range of groups to which people Gan belong. Providing worship seNices in a range of styles of a consistent quality so anyone coming will know what Ihey can expect. Working to analyse any gaps in our provision so thal we can point people to a pathway into church life. Outreach, growing the confidence of individuals lo explain their faith to others, and Ihe confidence to invite people to events and services. Provide a programme of hospitality and entertainment events to bring people into our community, providing social and spiritual opportunitios for people to engage and have their needs met. Governance - Developing and reviewing all aspects of our systems and compliance. A key task is the same as last year lo slabilise our finances. We support the Diocesan priorities of Growing Disciples. Growing Diversity, Growing Comrnunity. by prioritising prayer and hospitality in all we do. These contlnue to be based on growing people who feel: Connected- with the Church community through engaging and belonging to teams performing various social. and spiritual activities, and home-groups. Plus connected in prayer to God and scripture through increasing personal understanding of these area. Committed - to God and one anolher, in the work of sharing the Gospel with family, friends and neighbours. giving regularly and serving Ihe church and its vision. Confident- by building individuals up, confidence comes from self-esteem and security. Security Gomes from feeling loved and accepted. Self-esteem is a key va5ue in the Gospel. Christ came for all, and deemed every one of us worth giving his life for. This value is fundamenlal in the ministry of St Luke's, and we are seeing people
Parochial Church of St Luke s, Graysholt grow in faith, and the courage to step out. and do new things. 'God so loved the world that he gave his only begotten son that whoever believes in him should nol perish. bul have everlasting life.. The quality of lay leadership where it exists is very high, and a culture of opportunity and enablement is encouraged. Through reporting back to the PCC each of the main teams communicate their achievements and needs lo the centre. In general the provision is of excellent quality. We have supported one person in the Diocesan Foundations in Ministry Course, and they will complete this training in 2026. Services . continue lo develop, and under the leadership of the vicar, Ihe theme of the seNices is maturing as believers and preparing for the fulure. The Staff team is operating well together with staff mèetings once a week. and Ihe Church Wardens working very closely in the management of the day-to-day business of the church. Events - The FundraisinglEvents committee has overseen an annual programme of fundraising opportunities. including our Last Night of the Proms and other concerts and entertainments. In conclusion, we are looking fOard to St Luke's conlinuing to grow through 2026, providing excellent spiritual and practical support for bolh individual and corporate spiritual growth, conlinuing to be very much part of the village plans for the coming year. Structure Clergy Incumbent Other Licenced clergy Licenced Lay Ministers overnance and mana ement. Reverend Jeremy Haswell Reverend Elizabeth Knifton Dr Chris Grow¢k. Mrs Susie Millard PCC Membershlp The PCC is a Charity. Members of the PCC are Trustees of the Charity and are normally either ex-officio or elected at the Annual Parochial Church Meeling {APCM), or at a meeting of tho Parochial Church Council (PCC) to fill a casual vacancy, in accordance with Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and sland for election to the PCC. As of DecerTTber 2025, Ihe PCG was made up of the Vicar. an associate minister, two Churchwardens. one Deanery Synod representative. eight elected Laity members and a co- opted Treasurer. There was a vacancy for a Deanery Synod representative, a Readers represenlative and a lay member. PCC Members who served during 2025 were.. Chairman Rev Jeremy Haswell Associate Minister Rev Elizabeth Knifton Lay Chairman Mrs Sheila Austin (Resigned 8 May 2025) Mr Jonathan Tippett (Appointed 8 May 2025)
Parochial C17urch of St Luke s, Graysholt Church Wardens Mrs Sheila Austin (Resigned 8 May 2025} Ms Alice Murphy {Appointed 8 May 2025) Mr Jonalhan Tippett (Appointed 8 May 2025) Dr Edward Tobin (in attendance) Mr Viv Ward (re co-opted 8 May 2025) Not filled Mr Clive Loder 2023 Secretary Treasurer (Co-opted) Reader Representative Deanery Synod Representative Lay Members ' Ms Alice Murphy {lerm ended 8 May 2025} Mr Clive Purkiss (term ended 8 May 2025) Mr Jeremy Hassell (lerm ended 8 May 2025) Mrs Philippa Whitaker 2023 Mrs Hilary Loder 2023 Mrs Anne Gale-Jones 2023 Mrs Anna Lescure 2024 Ms Suzanne Wavre 2024 Mr Graeme Bowerbank (Resigned 24 March 2024) Mrs Ros Balfour (elected 8 May 2025} Mrs Annette Baker {elecled 8 May 20251 Mrs June Windle (elected 8 May 2025) Standlng Committee This Committee is elected by the PCC from ils membership. It prepares agendas for PCC meetings and makes minor financial and rnanagement decisions in order lo free Ihe PCC for other matters. Its members during 2025 were the Vicar, Churchwardens, A PCC member, Treasurer and the Secretary (in altendance). The Commiuee met on 6 occasions and also conducted some business by email. PCC meetings The PCC met 7 times in 2025. Electoral Roll The Electoral Roll stood at 108 in December 2025 {151 in December 2024)
P8rochi81 Church of St Luke's, Grayshott Church Attendance 2025 The average or median Sunday attendance at the various serviGes held Ihroughout the y&ar is seen below.. Median 2025 2024 2023 2022 2021° 2020. Service 8.30 Holy Communion 9.00 Choral M8tins including choir 10.30 servi formal varies (including children) 12.00 Holy Communion 6.00 Evensonglcompline 11.00 Thursday Holy Communion 19 19 17 18 14 25 31 43 41 47 49 42 55 13 13 12 13 13 13 11 16 10 Average 2025 2024 2023 2022 2021. 2020. Service 8.30 Holy Communlon 9.00 Choral Matins including choir 10.30 Service format varies (including children) 12.OQ Holy Communion 6.00 Evensonglcompline 11.00 Thursday Holy Communion 19 19 18 19 13 29 31 46 51 55 43 48 15 16 14 15 15 17 13 16 The attendance at Special Services was as follows: 2025 2024 2023 2022 2020. 2020. Easter Day Services Harvest Festival Service Remembrance SeNice Advont Carol Service Nine Lessons & Carols Service Chrislingle Service I Candle Service Christmas Eve Service 86 74 80 60 61 70 Christmas Day Services 115 119 122 87 53 50 The services during 2020 and 2021 were affected by government reslriclions lo prevent the spread of Covid 19. When allowed, al least one Sunday service was performed in the church with reslricled number5. During reslriclions, and subsequently, a YouTube se1 was shown each week as well as a Zrn Sunday evening service. Financial Review 117 39 90 33 164 52 185 46 158 38 206 23 129 82 133 46 78 20 23 140 120 76 70 187 220 258 258 io
Parochial Church of Sl Luke's. Grayshott Accounts The accoLJnls and supporting notes can be found on pages 13-25. The net surplus for the year is £1,401 lo which is added a loss on the revaluation of inveslmenls of£2.805. This results in a net decrease in funds of £ (1,404> for the year. After acGounting for all movement during the year, Ihe total of all funds slands at £152,726. Unrestricted income increased by £2.278. While regular giving remained at the same level, the donatior)s reduced bul were compensated for by an increase in weddings and funerals and by parishioners enjoying more fundraising events. Unrestricted expenses increased by £3,522, similar to the increase in income. For some ye2rs we have been struggling with finances and have spent only what is strictly necessary. We have still paid our outward giving to charities of £11,912 and maintained a minimum level of slaff. The Parish Share paid to the Eliocese for our Vicar and more repr8senls 740/9 of our unrestricted income. This has resulted in a deficit of £ (11.909). We have used up our reserves and the £36,776 remaining in unrestricted reserves are at the minimum level we should have as described below. For 2026 we have set a deficit budget of £(24.150) which we will need to belter in order to remain afloat. This is not insumountable and there are various actions taking place to correct this. Restricted and Designated funds have positive results providing a net surplus of£13.310. The weathervane appeal has reached its initial largeted income and is currently being restored. the m8gaxne has increased ils pages and made a surplus. The Base Youlh Club continues, even though we have finished the three years of funding by EHDC. The Vicarfs Discretionary fund started the year wilh £ 6.189. It received £ 1.811 in donations and paid out £ 800 to those in need, leaving a remaining balance of £7,200. PCC policy on reserves The policy is to ensure as far as possible that those Funds other than the General Fund are fully represented by cash on deposit and investments. This criterion is met, whilst the General Fund is partly so represented. At the end of 2025, £30,862 (2024 £32.1491 ofthe General Fund was invested and £5,00012024; £15.340) on deposit. It is the policy of this church to hold in reserves the equivalent of three months general running costs, including salaries, this amounts lo £35,226. As the unrestricled reserves are £36,776 this requirement is mel. however as the forecasl for 2026 is a deficit we musl lake steps to improve our finances. It is also our policy to hold amounts in reserve for any future building work and the amount set aside of £31.187 is considered appropriate. This policy will be reviewed in twelve monlhs, time. PCC policy on selection of investments The Churchyard Investments are in trust. being invested in the CBF Church of England Investment Fund, and are controlled by the Guildford Diocese. The policy on investing all cash in excess of working capital was reviewed in February 2005. when il was deGided to li
Parochial Church of Sl Luke s. Grayshott transfer a large proportion of the cash which was in Ihe CBF Church of England Deposit Fund into the CBF Investment Fund. PCC policy on Outward Giving The PCC have appointed an Outward Giving Group which makes recommendations for distributing 100/ts of our unrestricted voluntary income to charities. For Ihe 2025 allocation the group met to consider the giving. In November 2025 they made recommendations to Ihe PCC which were accepted. The outcome is detailed on page 25 ofthe Accounts and Ihe payments have been accrued. Post Yearvend Events There have been no posl-year events which would affeGt the accuracy of the Accounls. Signed for and on behalf ofthe PCC Reverend Jeremy Haswell (Chair) Ms Alice Murphy (Church Warden) St Luke's Church Office Headley Road. Graysholt Hindhead GU26 6LF Date: MAY 2D21• 12
Parochial Church of Sl Luk8 s. Graysholl St Luke's Church, Gray5hott statèment of Finan¢ial A¢tivitses Forlhè rIod 01 January 2025 to 31 D8Ctmb•i 2025 Unrestricted Designated Restricted Endowment funds fvnd$ funds funds Total fund$ Prior year Total fund$ Incomlng resources Incoming resouices fiom gènerated funds Vdunlary income Activities lor generating funds Investment inwme Incoming resourGes from charitable acliviles 99,668 9,468 1.729 18.130 6,182 1.583 510 21,868 127.718 140.408 6,263 4.216 34,224 11.051 4.893 41,856 2.654 480 23.246 Total income 128,995 31,521 25.002 185,518 185,111 Resources used Cosls vl generaling funds Fundraising trading.. cost ol goods sold and other costs Charitable activiti95 Govemance cosls Other r&50ufGes used 1,912 138 15 2,065 619 138.992 28.083 14.977 182.052 173,618 617 Total expenditure Gains I losses on Investment assets 140,904 28,221 14,992 184,117 12,8051 174,854 {1.286) {896} (623) 1,570 Nèt Income I {expenditurel resources before transfer 113,1951 3,300 9,114 1623 11.404) 11,827 Transfers Gross Iranslers betwee lunés in Gloss Iranslors between funds - out Net rnovarnènt In funds (13.195) 3.300 9.114 (6231 (1,4041 11,827 Reconclllallon of fvnds Total funds brought forward 49.971 38.965 49.587 15.607 154.130 142,303 Total funds carrled forward 36,776 42,265 58,701 14,984 152,726 154,130 13
ParoGhial Church of St Luke's, Grayshott Balance Sheet at 31 December 2025 At 31112125 £ At 31112124 £ Fixed Assets Investment (notes 4 and 5) 67,368 67,368 70,174 70,174 Curronl assets D8blors (note 6) Bank Deposits Cash at bank and in hand 6,643 65.208 34,257 106.108 8.850 60,921 44,001 113,772 Liabilities Creditors: Amount falling duè in one year (nole 71 Nel ourrenl assets less current liabilities 20.750 85.358 29.816 83,956 Totsl assess less current liabilities 152,726 154,130 Total nel assets less liabilities 152,726 154.130 Fiepresented by: Unrestricted 36,776 49.971 Designated 42,265 38,965 Restricted 58,701 49,587 Endowment 14,984 15,607 Funds of the church Inote 9) 152.726 154,130 These financial statements were approved and authorised for issue by the PCC on 23 March 2026 and signed on their behalf by Reverend Jeremy Haswell Ms Alice Murphy Dale MA Y 2026 Y 201G 14
Parochial Ghurch Council of Sl Luke's, Grayshott Notes to the Financial Statement- for the Year Ended 31st December 2025 1. Accounting Policies The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, the Charities Act 2011 and Accounting and Reporting by Charities.. Stalernenl of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporiing Standard 102 with effect from 1 January 2016. Funds General Funds represent the funds of the PCC that are not subject to any restrictions concerning their use and are available for application to the general purposes of the PCC. These include funds designated for a particular purpose by the PCC. The purpose of any particular fund is noted in the accounts. The accounts include transactions. assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe an affiliation to another body nor those that are infomial gatherings of church members. Incomlng Resources Voluntary Income and Capltal Sources Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Incorne tax recoverable on covenanted or gift aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entillement, the amount due is quantifiable and ils ultimate reGeipt by the PCC is reasonably certain, Income from fund raising activities is accounted for gross. Sales of books and magazines are accounted for gross. Income from the hire of church pmiseS is recognised when the rental is due. Dividends are accounted for when due and payable. Interest enlillements are accounted for as they are received. Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments on 31 ' December. Resources expended Grants and donations are accounted for when paid over, or when awarded, if thal award Creates a binding obligation on Ihe PCC. The Diocesan parish ghare is accounted for when paid. Any parish share unpaid at 31, December is provided for as an operational (Ihough not a legal) liability and is shown as a creditor in the BalanGe Sheel. Fixed Assels Consecrated and benefice property is not included in the accounts in a¢¢ordance with s.96 (21 la) of the Charilies Act 1993. Within the church grounds there are Church rooms, valued for insurance purposes in excess of £500,000 which are not included in the accounts. Investments Investments are shown at market value. 15
Parochial Church CounGiI of St Luke's. Grayshott Fixtures, fittings and office equipment Fixtures. fittings and equipment are written off when acquired. Fircroft Trust The Vicar and Churchwardens administer separately a Trust (Ihe Fircroft Trust"} set up in 1930 lo benefit Grayshott Church of England Primary School, Ihrough the profit on rental received from the house -Fircroft" belonging to the Trust. In late 2005 the Trustees took over the administration which previously had been adminislered by the Diocese. During the year to 31st Decerrber 2024 the Trust contributed £11,925 to the SGh(101. £10,475 was for a new artificial grass area replacing chippings where the old swimming pool was located and the balance went to staff health training, Christmas and end of term meals. After Ihis Gonlribution and the cosl for maintaining Ihe building the Trust showed a profit of £3,415 which will be Gairied forward for any projects that the school plans for 2025. 2. Pension Fund st Luke's IGrayshott) PCC participated in the Pension Builder SGheme section of CWPF for lay staff. CVVPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and the olher participating employers. CWPF has two sections-. 1. The Defined Benefits Scheme 2. The Pension Builder Scheme. which has two subsections" a. a deferred annuity section known as Pension Builder Classic. and. b. a cash balance section known as Pension Builder 2014. Pension Builder Scheme Both sections of the Pension Builder Scheme are classed as defined benefit schemes. Pension Builder Classic provides a pènsion, accumulated from contributions paid and converled into a deferred annuity during employment based on terms sel and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors. Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before relirement, depending on investment returns and other factors. The account. plus any bonuses declared, is payable, unreduced, from age 65. There is no sub-division of assets between employers in each sedion of Ihe Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme's assets and liabilities to specific employers and that contributions are arLounted for as if the Scheme were a defined conlribution scheme. The pensions costs charged to the SOFA in the year are contributions payable (2025: £ 790, 2024: £ 674). 16
Parochial Church Council of Sl Luke's. Grayshott A valuation of the Pension Builder Scheme is carried oul On every three years. The most rernI was carried out as al 31 December 2022. For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2026, the Board Ghose to grant a discretionary bonus of 1 OOA to both pensions nol yel in payment and pensions in payment in respect of services prior to April 1997- and a bonus on pensions in payment in respect of post April 1997 service so that the pension increase was also 100/ (where usually it would be calculated based on inflation up to an annual cap of 50/¢ for pensions in payment in respect of service prior to April 2006 and 2.5 % for pensions in paymenl in respect of service post April 2006). This followed improvements in the funding position over 2025. There is no requirement for deficit payments al the current time. For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payrnenls at the current time. The next valuation is due as at 31 December 2025. The legal structure of the scheme is such that if another employer fails. Sl Luke's (Graysholl) PCC could become responsible for paying a share of that employer's pension St Luke's re-joined the scheme at 1 April 2024 has one active member. 17
Parochial Church Council of St Luke's. Grayshoti Notes to thp Financlal Statement- for the Year Ended 31st Decemb•r 2025 3. Analy$lg of Income and Expenditure For the year: 01 January 2025 to 31 Dec•mb8r 2025 Toial Unrestvtcled D6819n¥ted Re$trl¢ted Endowmetbt Th18 yoar Last yeav In¢omSnu iesources In¢ominp rsour¢es from gw>ertédluftds 1103 Incm Tax Recov. 1104 Speual Collt¢:ions 1105 Churth Ccdleclvjns 1106 Sundry Donation5 1116 Churchyard Grants 1119 Gift-Ad$d Regular Giw 1120 Non-Gift-Aided Giving 1169 Flower Fund Iorne 1173 Grants 1174 Legaues 1175 Youlh wkerFU Fund RaIng Incorne 1122 Llvldends 1123 Interest R8cdYed Ineomln9rÈsoiirces from gene¥otod funds fotals 16.180 2.338 17.485 1.616 759 1.715 18.654 2.418 17.485 10.787 20.275 1,444 14.098 27.363 5.343 3.828 49.414 10.635 5,705 55.119 10,635 295 9,250 2,000 1,075 58.486 9.187 270 6.705 1.000 1.580 6.263 1.939 1.075 893 l.(Y)1 1,984 2,909 143,662 510 8275 110.865 24.5T2 150,887 IncomlnyKè$our¢es Irom charllable Fe88 Pafish Sumrner Holid3y Club MawzineAdverts 10.487 956 11.443 480 22.290 7.607 6.555 1.074 19,970 6,625 7.607 CMJtreaGh. Evangelism. IncoffllrJ&tr•$oyrces from ¢haritabl• a¢lfvltl6s TDtats 18.130 23.246 41.856 34,224 Other Incon?in9 résour¢es 1179 Olhwincorne I r8ceplS Othor In¢wlng resour¢&s Totals Incoming r88aurces Grand Total$ J28.99S 31.521 25.002 185518 18
Parochial Ghurch Council of St Luke s, Grayshort Analysis of incorne and expenditure For the year: 01 January 2025 to 31 December 2025 Total Unrestricted Deslgnated Restrlct¢d Endowmont Th1$ year Last year R8sour¢•s usèd Costs of generatlng funds 1362 Social Events Expons6s 1363 Fundr8isirq Exp8nses Costs of generatlng fund$ 16 1,896 1.912 16 2,049 2,065 138 138 15 15 619 619 Ch4rllabl¢ actlvlNos 1302 Ministry Expenses Organists & Choir Diiecl Upkeep of SeNces Training Magazine Expenditure Salaries Halv RoDrns Utllity Expenses 1310 Church Running Costs 1311 Church Maintenance 1312 Church Insurance 1313 H8IIIRooms Insurance 1314 Parish Share HalllRoom Non-utilty Expenses 1316 Churchyard Expenses 1317 Musie GTOJP 1318 Office Running Co$1$ 1320 Y¢xJlh Group Acbvff.ies 1321 Junlor Church 1322 Photocopier Costs 1326 Sundry Expènsas 1321 Miscellaneous Grants 1328 Hdiday Club 1329 Visiting Clergy Outreach, Evangelism, Mtssion Mission A98ncies Church Societies Charit*s Special Colknlions Other Outward GivirKJ Transf8r of costs beiween funds Bank Charges Other Klanagement Costs 1365 Pension Paymenis 1366 Youth Worker Expenses 1367 Young farnilies expenses Charltable aclivitie5 folals 2,038 2.038 2,771 1303 1,108 1304 1305 1306 1307 540 163 360 1.183 360 20,917 17,351 1.040 360 18,993 15,880 20,917 9,954 7.397 1309 3,810 3,810 3,833 6,060 7,988 3,230 1,384 95.259 6.494 1,381 3.121 1.338 95.852 1.302 3,230 1,384 95.259 1315 576 623 1.199 448 1.038 1.038 1,026 1.238 1.238 1.219 1.108 219 219 243 800 185 1.350 185 30 1330 1.207 1,207 1331 1332 1333 1334 1335 1,228 2.800 1,228 2,800 2,500 1.670 1.228 3,800 3.300 497 4,3g4 1,670 5.384 1344 11.5281 618 1.528 1351 618 511 1352 227 227 139 548 242 790 674 498 182,052 501 173.618 138.992 28.083 14.977 Otherresources used 1339 Equipment Replacemenl Otherresources used Totals 817 617 R•souf¢es used Grand lotals 140.W4 28.221 14.992 184.117 174.854 19
Parochial Church Council of St Luke's, Grayshott 4. & 5. Fixed Assets & Investments Fixed Assets comprise investments held in two virtually urnbreakable trusts reslricled solely for the upkeep of the Churchyard. They consist of shares held within the Central Board of Finance Church ol England {CBF) Investment Fund In 2005 the PCC invested £28.0 of cash in Other Funds, also into the CBF Investment Fund. Earfy in 2008 a further £1.500 was invested. Subsequently shares hav8 been allocated to differenl funds depending on their balances. Number of shares Value Market Value 2025 2024 Movement Ralph Grave Guild of God's Acre Sublolal Fixed Assets 242 433 675 22.20 22.20 5.372 5.596 1224} 400 624 General Buildings Subtotal Investments 1.390 970 22.20 22.20 30,862 32,148 11,2851 896 Tolal 20
Parochial Church Council of St Luke s, Grayshott Notes to the Financial Statement - for the Year Ended 31st December 2025 Debtors & Prepayments 2025 2024 Income Tax Recoverable Prepaid Insurance Premiums Interest due received 3.1.24 Magazine costs prepaid 4.701 1.942 5,589 1,862 1,399 Total Creditor5 & AGGruals 2025 2024 Ga5, Eleclricity and water Salary. Tax, Nl & Pension Insurance owed by instalment Parish Share Magazine advert Income for 2025 Photocopier $1$ Income received for Bridge game Outward giving PK Nurseries Organist fees & tuning Agencies - posl box East Hants DC grant for 2025 Pensions deducled Other Creditors 2,250 453 1,956 11.629 979 459 1,875 5.963 11,630 79 180 800 82 2.800 385 126 952 378 3.535 3.749 143 46 87 30 Total 21
Parochial Church Council of St Luke's. Grayshoir Notes lo the Financlal Statement- for the Year Ended 31st December 2025 8. Assets Analysis Debtors Creditor Fund Deposits Investments 8anklCash Total Unrestricted Funds General fund Deslgnated Funds Bells Magazine Weathervane Appe81 BLJildings Fund Equipment Replacement Fund Legacy Fund Organ Fund Vicar's Dis¢relionary Fund Youth Woiker Fund 2.870 2,870 3,551 6,854 22,646 3.551 6.604 250 9.665 12.981 1.489 1,489 4,668 187 187 250 42 265 Restri¢ted Funds Babies & Toddlers Buildings Fund Churchyard Funds Flower Fund Legacy Fund Ministry Support Fund New Projects Fund Organ Fun(i Village 2 Church Vicar's Discretionary Fund Youth Worker Fund Youth Worker Fund Village 572 572 8,541 132 865 8.541 132 865 5,551 8,286 1.015 4.307 7.125 14.367 5,551 8,257 1.015 128 4,435 75 7,200 118 23,554 1439) 11.421) 147 129) 9,069 {982} Endowment Funds Churchyard Funds Totals 152 726 22
Parochial Church Council of St Luke's. Grayshott Notes to the Financial Statement- for the Year Ended 31st December 2025 Fund movement by type 01 January 2025 to 31 December2025 Outg¢ing Transfers Gains Resources and Losses Fund and type Fund balances brought forward In¢¢ming Resourc•s Fund balances ¢arried fOard Unrestrl¢ted General- General fund Sub-totals Designated Ball Magazine Weathervane Appeal Buildings- Buildings Fund Equipment Replacement Legacy- Legacy Fund Organ - Organ Fund Vicals Discretionary Fund Sub-totals Reslrlclod Babies & Toddlers Buildings- Buildings Fund Yard - Churchyard Funds Flower- Flower Fund L8ga¢y FLJnd Minislry Supw)rt Fund New Project Fund Organ - Organ Fund V2C - Village 2 Church Vicals Discretionary Fund YWF- Youth Worker Fund YWFV- Youth Worker Fund VilLgge Sub.lotals Éndowmenl Yard - Churchyard Funds Sub-totals 49,971 128.995 140.904 {1,2861 36.176 49.971 128.995 140.904 (1,2861 36,776 2.334 2.178 5.689 1.016 22.290 7.989 2,870 3,551 6,854 20.917 6.824 22,646 22,646 1.467 22 1,489 4.464 187 204 4,668 187 38,965 31,521 28.221 42,265 501 8.508 569 929 498 572 8,541 18961 20 356 132 733 295 163 865 5.697 214 360 5.551 7,015 1,015 4,389 2.083 8.257 1.015 4.435 2.654 2.608 6,189 1.811 7,200 15.759 7.809 14 23,554 1239) 8.170 9,352 11.421) 49.587 25.002 14.992 18961 58,701 15.607 16231 14,984 15.607 16231 14,984 Totals 154.130 185.518 184,117 12.8051 152,726 23
Parochial Church Council of St Luke s. Grayshott 9. Icont.) Fund Movement Summary Notes Babes & Toddlers Fund- Sel up in 2022 to supporl a weekly meeting of babes and toddlers and their supporting adult. Bullding Fund Set up in 2005 to combine Quinquennial and other related and redundant funds. Churchyard Fund - Restricted fund set up in 1928_ Consists of inveslmenls in two Trusts (see Endowmentsl, the Income being used lo maintain the churchyard. Also benefits annually from reslricled grants from the Commonwealth War Graves Comrnission. Equipment Fund- Set up in 2003 to provide for replacement of fixtures, fittings and equipment. Flower Fund - Restricted fund, sel up in 2002 to receive resliicted flower funds. General Fund - The main designated fund for day-to-day income and expenditure. Legacy Fund- Sel up in 2013 to hold legacy money until the PCC approves their use. Ministry Fund - Restricted fund, set up in 2001 to receive a £10,000 reslricled donation for supporting those in training for the Ministry. 11 was used for the first time in 2013 and then in subsequent years. New Projgcls - Set up in 2014 to hold funds for potential new projects. Currently used to record Funds donated for 8 Choirmaster lorganist. together with young families, breakfasts. Organ Fund . Set up in 2008 for donations to pay for the major organ repair5. Vicar's Discretionary Fund - Designated fund, set up in 1999 to enable the Vicar to make confidential grants and donations to any person 01 cause he sees fit. Village 2 Church- Set up in 2014 for donations from the V2C Appeal for maintenance of the church building. Youth Worker Fund- Set up in 2012 to fund Sl. Luke's contribution to the Youth Worker. Youth Worker - Village Fund - Set up in 2012 for contributions to the village component of the Youth Worker. Bells Fund - set up in 2018 to hold funds specifically to be used on the church bells. Vicar's Dlscretionary Fund - sel up in 2020 to support those in need within the parish who are suff8ring financi811y. Magazine Fund-This fund keeps Grayshott Today income & expenditure separate. Weathervane appeal - A fund launched in late 2024 to raise funds for the weathervane work. 24
Parochial Church Council of Sl Luke's. Graysholt Notes to the Financial Statement - for the Year Ended 31sl December 2025 10. Grants li) Mission Agencies, Church Socielies. Charities. etc. 2025 £ 2024 £ Ibadan Handicapped School. Nigeria Testimony Faith Homes World Vision Yei Teacher & Nurse College, S Sudan The Great Commission, Dolphin School, Kenya Elam Ministries Dohnavur Fellowship, India St Martin in the Fields Appeal 2.800 2,500 228 2,384 1,000 2.800 2.500 228 2,394 1,000 1.000 2.000 1,000 2,000 800 Special Colle¢lions 2025 £ 2024 £ Alzheimer's Research RNLI Children's Society Royal British Legion PK Nursery SSAFA The Armed Forces Charity Other 264 350 14 219 309 385 597 30 497 Total 'Some Special Collections donations are paid directly into beneficiary account. so not included in totals for St. Luke's accounts. 25
P8roohi81 Church Council of Sl Luke's. Grayshott Independent Examiner's Report to the PCC of St Luke's, Grayshott I report to the Trustees and members of the PCC of St Luke's, Grayshott on my examination of the accounts for the year ended 31 December 2025, which are set out on pages 13 to 25. My examination was carried out in accordance with the Church Accounting Regulations 20061 the Regulations") and the Charities Acl 2011 {-the Act.). Respectlve responsibilitles of trustees and examiner The charity's trustees are responsible for the preparation ofthe accounts in accordance with the requirernents of the Act. The charity's Irustees consider that an audit is not required for this year under section 144 of the Charilies Act and that independent examinalion is needed. It is rny responsibility lo.. Examine the accounts under section 145 of the Charities Act, To follow all the applicable Diredions given by the Charity Commission under section 145(51(b) of the Act. and- To state whether particular matters have come to my attention. Basis of independent examiner's statement My examination was carried out in accordance with Ihe general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Gharily and a comparison of the acwunts presented wth Ihose records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such malters. The procedures undertaken do not provide all Ihe evidence that would be required in an audit, and consequently no opinion is given as to whether the accounls present a true and fairf view and the report is limited lo those mallers set out in the statement below. Independent examiner's statement In connection with my examination, no material matters have come to my attention which gives me cause to believe that in. any material respecl- The accounting records were nol kept in accordance with section 130 of the Charities Act; or The accounts did not accord with the accounting records., or The accounts did not comply with the applicable requirements conceming the form and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair- view which is not a matter considered as part of an independent exarnination. I have no Goncerns and have come across no other matters in connection wilh the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Signature.. 6th Date.. Mrs Clare David Clare*avid12@gmail.com 26