HOLY TRINITY CHURCH, PRESTWOOD
STATUTORY ACCOUNTS
FOR THE YEAR ENDED 31st December 2025
Page
2 HON TREASURER'S REPORT 3-7 RECEIPTS & PAYMENTS (All Funds) 8 STATEMENT OF ASSETS & LIABILITIES 9-10 NOTES TO THE FINANCIAL STATEMENTS 11 INDEPENDENT EXAMINER'S REPORT
HOLY TRINITY CHURCH, PRESTWOOD
TREASURER'S REPORT
for the year ended
31st December 2025
MISSION GIVING / CHARITABLE COLLECTIONS
Since 2010 the policy regarding Charitable collections has been focused on specific cause appeals.
In 2025, as in 2024, the Lent Appeal supported 3 charities, support to another parish, an international organisation and a local cause. The first was the parish that we supported in 2024, St Matthews, Burnley. This year we chose Siyabulela Preschool in Kleinmond, South Africa, as our international cause and BURPS (Baby Unit Parents & Relatives Support) as our local charity. BURPS supports families with babies in the neonatal intensive care unit in Stoke Mandeville Hospital.
The Appeal raised £5207.24 which was divided equally between the three.
The receipts and payments relating to this are included in Other Income and Other Expenses.
The Parish Share in 2025 was £62315.
We received a discount of £2000 for Deiniol's work as Commissary to the Archdeacon. Since September we have received a 10% discount for the vacancy.
In December 2025 we held our usual 3 Christingle Services. We raised £500 for The Children's Society. Money for The Children's Society is listed in the Statement of Assets & Liabilities within Creditors, as Agency collections, since the money is not ours. We are only holding the money as an agent. This money has been forwarded to the charity in January 2025 and does not appear in the accounts.
GENERAL FUND AND OTHER FUNDS
A summary Statement of Financial Activity is as follows
| General Fund Legacy Fund Repair Fund Peters Close Fund Social Funds & Fees Fund * Less income/expenditure between funds TOTALS |
Income Expenditure Surfeit/deficit Transfers Surfeit/deficit of income over after transfers expenditure |
|---|---|
| 163290 152663 10627 -5000 5627 1655 2960 -1305 0 -1305 0 1236 -1236 0 -1236 0 4922 -4922 5000 78 21439 15098 6340 0 6340 -8663 -8663 |
|
| 177721 168216 9504 0 9504 |
* This adjustment arises because of transactions between the Social Funds, Fees Fund and the General Fund which would otherwise have the effect of overstating total income and expenditure by £8663.
Details of the individual funds are shown on pages 3-7.
FINANCIAL ADMINISTRATION
I wish to thank Betty Byrne for helping to count money received and Anna Young for managing the fees account. I would like to thank the Finance Committee for all their support and guidance.
Gill Bicknell Hon. Treasurer
There may be minor discrepancies in the totals if the pence are not being shown
Page 2
Holy Trinity Prestwood - 1129233 Receipts and payments Selected period: 01 January 2025 to 31 December 2025
| From | 01 January 2025 | 01 January 2024 |
|---|---|---|
| To | 31 December 2025 | 31 December 2024 |
| General fund (Unrestricted) Fund Incoming resources and Resources used | ||
| Receipts | ||
| Incoming resources from generated funds | ||
| Voluntary income (recurring) | ||
| Standing Orders | 64,728 | 63,529 |
| FWO Envelopes | — | 320 |
| Parish Giving Scheme | 5,585 | 3,816 |
| Standing Order (NGA) | 5,003 | 5,155 |
| Income Tax Recovered | 20,303 | 18,752 |
| Total Voluntary income (recurring) | 95,619 | 91,573 |
| Voluntary income (non-recurring) | ||
| Gift Aided Cash Collection | 1,873 | 1,750 |
| Cash Collection | 5,097 | 4,346 |
| Donations | 4,758 | 4,230 |
| Goodbox donations | 2,763 | 2,120 |
| Paypal donations | 29 | 413 |
| Total Voluntary income (non-recurring) | 14,520 | 12,859 |
| Activities for generating funds | ||
| Fundraising Events | 11,034 | 7,136 |
| Burial Fees (Statutory) | 3,490 | 4,348 |
| Other ie. Memorials & Internments Fees | 186 | 258 |
| Weddings Fees (Statutory) | 100 | 656 |
| Occ offices non-stat income | 2,759 | 2,545 |
| Church bookings | 3,727 | 3,376 |
| Cottage bookings | 254 | 527 |
| Hall bookings | 8,006 | 9,598 |
| Annexe bookings | 461 | 1,479 |
| Marquee bookings | 24 | — |
| Other Income | 8,502 | 5,174 |
| 200 Club Subscriptions | 2,865 | 2,760 |
| Total Activities for generating funds | 41,407 | 37,857 |
| Investment income | ||
| Bank Interest | 6,480 | 126 |
| Total Investment income | 6,480 | 126 |
| Incoming resources from charitable activities | ||
| "Making Lunch" project | 415 | 1,715 |
| Total Incoming resources from charitable activities | 415 | 1,715 |
| Other incoming resources | ||
| Great Hampden Recharges | 4,849 | 4,560 |
| Total Other incoming resources | 4,849 | 4,560 |
| Total receipts | 163,290 | 148,689 |
Note
General - General fund (Unrestricted) Fund Incoming resources and Resources used
There may be minor discrepancies in the totals if the pence are not being shown
Page 3
From 01 January 2025 01 January 2024 To 31 December 2025 31 December 2024
Note
| Transfer to Peters Close Fund Total carried forward balance Excess of Incoming resources over Resources used Brought forward balance Total Governance costs Total payments Total Charitable activities Governance costs Diocesan Share Total Premises Overheads Charitable activities "Making Lunch" project Utilities - Church Buildings Insurance Utilities - Hall Utilities - Cottage Buildings Maintenance - Church Buildings - cleaning Buildings Maintenance - Hall Buildings Maintenance - Cottage Total Cost of generating funds Premises Overheads Grounds Maintenance Other Expenses 200 Club winnings Family Support Resources Bank Charges Flowers Printing & Stationery Communion Supplies Other Church Supplies Internet & phone Equipment - Church & Ch. yard Family Support Worker's expenses Photocopier Lease Rector's Expenses Associate Priest's Expenses Caretaker's salary Clergy Costs Musical Resources Music - Occasional offices Organist - Sunday evening Additional Musicans Organist - Sunday morning & festivals Musical Development Marketing Manager's salary Family Support Worker's salary Fundraising Office Administrator's Salary Payments Cost of generating funds |
10,144 6,714 1,116 1,041 1,618 2,200 164 126 545 680 1,144 1,651 260 529 754 2,465 1,063 857 155 — — 79 1,901 1,901 960 1,114 1,424 1,739 1,089 1,112 174 1,259 593 809 1,400 1,095 550 165 125 165 3,080 2,820 980 1,029 9,726 9,398 17,110 16,477 1,399 2,282 10,455 8,000 |
|---|---|
| 6,104 6,202 3,853 3,757 4,291 6,007 2,086 2,404 1,975 2,486 3,120 3,075 3,127 1,277 313 393 67,929 65,708 1,837 1,845 |
|
| 26,705 27,445 415 1,715 |
|
| 415 1,715 57,614 58,492 |
|
| 57,614 58,492 |
|
| 152,663 153,360 |
|
| (5,000) — 10,627 (4,671) 714 5,385 |
|
| 6,341 714 |
There may be minor discrepancies in the totals if the pence are not being shown
Page 4
Note
From 01 January 2025 01 January 2024 To 31 December 2025 31 December 2024
Repair - Church Premises Repair Fund (Designated) Fund Incoming resources and Resources used
Payments
| Payments | ||
|---|---|---|
| Cost of generating funds | ||
| Premises Overheads | ||
| Buildings Maintenance - Cottage | 1,236 | — |
| Total Premises Overheads | 1,236 | — |
| Total payments | 1,236 | — |
| Excess of Incoming resources over Resources used | (1,236) | — |
| Brought forward balance | 35,119 | 35,119 |
| Total carried forward balance | 33,883 | 35,119 |
| Peters Close Fund (Designated) Fund Incoming resources and Resources used | ||
| Payments | ||
| Cost of generating funds | ||
| Premises Overheads | ||
| Peters Close Costs | 4,922 | 3,215 |
| Total Premises Overheads | 4,922 | 3,215 |
| Total payments | 4,922 | 3,215 |
| Excess of Incoming resources over Resources used | (4,922) | (3,215) |
| Brought forward balance | 13,052 | 16,266 |
| Transfer from General Fund | 5,000 | — |
| Total carried forward balance | 13,129 | 13,052 |
| egacy Fund (Designated) Fund Incoming resources and Resources used | ||
| Receipts | ||
| Incoming resources from generated funds | ||
| Voluntary income (non-recurring) | ||
| Bequests | — | 500 |
| Total Voluntary income (non-recurring) | — | 500 |
| Activities for generating funds | ||
| Other Income | 1,655 | — |
| Total Activities for generating funds | 1,655 | — |
| Investment income | ||
| Bank Interest | — | 6,334 |
| Total Investment income | — | 6,334 |
| Total receipts | 1,655 | 6,834 |
| Payments | ||
| Cost of generating funds | ||
| Minor projects | — | 2,000 |
| Other Expenses | 2,400 | — |
| Total Cost of generating funds | 2,400 | 2,000 |
| Premises Overheads | ||
| Buildings Maintenance - Hall | — | 736 |
| Buildings Maintenance - Church | 560 | 550 |
| Total Premises Overheads | 560 | 1,286 |
| Total payments | 2,960 | 3,286 |
| Excess of Incoming resources over Resources used | (1,305) | 3,548 |
| Brought forward balance | 111,692 | 108,144 |
| Total carried forward balance | 110,387 | 111,692 |
| There may be minor discrepancies in the totals if the pence are not being | shown |
Peterscl - Peters Close Fund (Designated) Fund Incoming resources and Resources used
Legacy - Legacy Fund (Designated) Fund Incoming resources and Resources used
Page 5
Note
From 01 January 2025 01 January 2024 To 31 December 2025 31 December 2024
Search - SEARCH Fund (Designated) Fund Incoming resources and Resources used
Receipts
| Total carried forward balance Excess of Incoming resources over Resources used Brought forward balance Total Charitable activities Total payments Total Cost of generating voluntary income Charitable activities Contribution to PCC fundraising Total Cost of generating funds Cost of generating voluntary income Hospitality Total receipts Payments Cost of generating funds Other Expenses Activities for generating funds Coffee Total Activities for generating funds Total carried forward balance offee Fund (Designated) Fund Incoming resources and Resources used Receipts Incoming resources from generated funds Excess of Incoming resources over Resources used Brought forward balance Total Charitable activities Total payments Total Cost of generating voluntary income Charitable activities Contribution to PCC fundraising Payments Cost of generating funds Cost of generating voluntary income Hospitality Total Activities for generating funds Total receipts Incoming resources from generated funds Activities for generating funds Funds from Hospitality Other Income |
2,223 2,176 — 250 |
|---|---|
| 2,223 2,426 |
|
| 1,641 1,599 2,223 2,426 |
|
| 1,641 1,599 582 580 |
|
| 582 580 |
|
| 2,223 2,179 |
|
| — 248 300 52 |
|
| — 191 300 300 |
|
| — 191 |
|
| — 191 — 85 |
|
| — 85 — 42 |
|
| — 42 — 311 |
|
| — 311 |
|
| — 439 |
|
| — (247) — 247 |
|
| — — |
Coffee - Coffee Fund (Designated) Fund Incoming resources and Resources used
There may be minor discrepancies in the totals if the pence are not being shown
Page 6
Note
From 01 January 2025 01 January 2024 To 31 December 2025 31 December 2024
Fees - Fees Fund (Designated) Fund Incoming resources and Resources used
| Receipts | ||
|---|---|---|
| Other incoming resources | ||
| PCC element of Fees income | 10,136 | 8,043 |
| Minister element of Fee income | 3,183 | 2,950 |
| Verger element of Fee income | 975 | 925 |
| Musician element of Fees income | 275 | 775 |
| Stonemason element of Fees income | 4,647 | 787 |
| Total Other incoming resources | 19,216 | 13,480 |
| Total receipts | 19,216 | 13,480 |
| Payments | ||
| Other resources used | ||
| PCC element of Fees expense | 7,561 | 9,162 |
| Minister element of Fees expense | 1,653 | 3,585 |
| Verger element of Fees expense | 715 | 1,145 |
| Musician element of Fees expense | 220 | 775 |
| Stonemason element of Fees expense | 2,726 | — |
| Total Other resources used | 12,875 | 14,667 |
| Total payments | 12,875 | 14,667 |
| Excess of Incoming resources over Resources used | 6,340 | (1,187) |
| Brought forward balance | 3,305 | 4,491 |
| Total carried forward balance | 9,645 | 3,305 |
| Property - Property Fund (Designated) Fund Incoming resources and Resources used | ||
| Brought forward balance | 31,536 | 31,536 |
| Total carried forward balance | 31,536 | 31,536 |
There may be minor discrepancies in the totals if the pence are not being shown
Page 7
Holy Trinity Prestwood PCC
Statement of Assets and liabilities Period: 01 January 2025 to 31 December 2025 compared to 2024
| From: To: |
01 January 2025 01 January 2024 31 December 2025 31 December 2024 |
|---|---|
| CASH FUNDS TSB current account TSB deposit account TSB second current account TSB second deposit account Barclays Bank 200 club account Barclays Bank church current account Petty cash Investments:- Hampshire Trust Bank Cambridge & Counties Bank SEARCH account Coffee account Fees Barclays Bank account DEBTORS Deposits pending CURRENT ASSETS CREDITORS Suppliers & expenses Agency collections . CURRENT NET ASSETS OTHER ASSETS Freehold properties at cost TOTAL NET ASSETS . FUNDS General Fund Page 3-4 Repair Fund Page 5 Peters Close Fund Page 5 Legacy Fund Page 5 SEARCH Page 6 Coffee Fund Page 6 Fees Fund Page 7 FIXED ASSETS Property Fund Page 7 TOTAL FUNDS |
4047 3517 12730 8597 805 465 369 364 1111 2454 327 235 11 5 76810 78427 69642 66643 300 300 0 0 9645 3305 175797 164312 1163 1180 176960 165492 2774 634 500 676 3274 1310 173686 164182 31536 31536 205222 195718 6341 714 33883 35119 13129 13052 110387 111692 300 300 0 0 9645 3305 173685 164182 31536 31536 205221 195718 |
There may be minor discrepancies in the totals if the pence are not being shown
Page 8
for the year ended 31st December 2025
HOLY TRINITY CHURCH, PRESTWOOD
NOTES TO THE FINANCIAL STATEMENTS
ACCOUNTING POLICIES
The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 1997 together with the applicable accounting standards and the Charities SORP.
Funds
General Funds represent the funds of the PCC that are not subject to any restriction regarding their use and are available for application on the general purpose of the PCC. Funds designated for a specific purpose by the PCC are still classified as unrestricted under Charity Commission guidelines.
Incoming resources
- Voluntary giving & Capital sources Planned giving is recognised only when received. Income tax recoverable on Gift Aid donations is recognised only when the claim has been agreed by the Inspector of Taxes. Collections are recognised when received by or on behalf of the PCC. - Other ordinary income Grants and legacies to the PCC are accounted for when the money is received. - Income from investments Interest and dividends are accounted for when received. Resources used - Grants Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. Fixed Assets - Consecrated land & buildings & movable church furnishings Consecrated and beneficed property is excluded from the accounts by s.96(2)(a) of the Charities Act 1993. No value is placed on movable church furnishings held by the churchwardens on special trust to the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure and separately disclosed. - Other fixtures, fittings and office equipment Equipment used within the church premises is written off in the year of purchase.
Page 9
HOLY TRINITY CHURCH, PRESTWOOD
| NOTES TO THE FINANCIAL STATEMENTS for the year ended FIXED ASSETS USED BY THE PCC Freehold land and buildings BOOK VALUE Church Hall and adjoining land. Cottage: 134 Wycombe Road. 28 Peters Close HISTORICAL COST at 1 Jan 96 and 31 Dec 24 |
31 December 2025 £ 500 1,000 30,036 |
|---|---|
| 31,536 |
No market value of the Church Hall or Cottage is given because these specialised church buildings are not expected to be sold in the foreseeable future.
The current market value of 28 Peters Close is estimated to be in excess of £450,000.
Page10
Independent Examiner’s report to the PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY PRESTWOOD (“PCC”)
I report on the attached accounts of the PCC for the year ended 31st December 2025, which are set out on pages 1 to 10.
Respective responsibilities of trustees and examiner
As charity trustees, the members of the PCC are responsible for the preparation of the accounts. The members of the PCC consider that the audit requirement of the Charities Act 2011 (the 2011 Act) does not apply.
It is my responsibility to:-
-
Examine the accounts under section 145 of the 2011 Act;
-
Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
State whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed NLT Williams
Lyn Williams Chartered Accountant Ringwood Kiln Road Prestwood, Bucks HP16 9DH
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