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2025-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF ST JAMES’S CHURCH HAMPTON HILL

St James’s Church, Hampton Hill

ANNUAL REPORT and

Financial Statements of the Parochial Church Council

(Registered charity no: 1129286)

For the year ended 31[st] December 2025

Reference and Administrative information

St James’s Church is situated in St James’s Road in Hampton Hill. It is in the Middlesex Archdeaconry of the Diocese of London within the Church of England.

The correspondence address is:

The Church Office, St James’s Road, Hampton Hill TW12 1DQ

PCC members who have served from 1 January 2025 until the date of this report are:

Incumbent: Rev Preb Derek Winterburn Associate Priest: Rev Jacky Cammidge Churchwardens: Nick Bagge Susan Horner

Representatives on the Deanery Synod (ex-officio members of PCC): Moya Meredith-Smith Lesley Mortimer Elected members: Linda Cargill Christopher Carson Ros Daly Annalea Gratton Jon Holloway Dawn Miller Patricia Newton Sarah Richardson (until May 2025) Sarah Selvanathan Laurence Sewell(until May 2025) David Wile Dennis Wilmot (from May 2025)

Co-opted member: Annalea Gratton (elected from May 2025) PCC Secretary: Nick Bagge

Annual Report & Financial Statements – 2025

1

Reference and Administrative information

Governance

The information on governance included here supplements that described in the trustees’ report and in the statement of trustees’ responsibilities. The Parochial Church Council (PCC) has formally met six times during the year. New members joined at the Annual Parochial Church Meeting (APCM) in April; at the same time those whose term of office ended, retired, which explains why the total number of meetings differs for some.

Attendance

Attendance during the year at meetings of the governing body was as follows:

PCC
Member		 Meetings
attended		 Out of a
possible		 As a
percentage
Nick Bagge 6 7 85
Jacky Cammidge 0 7 0
Linda Cargill 5 7 71
Christopher Carson 3 7 42
Ros Daly 5 7 71
Annalea Gratton 3 7 42
Jon Holloway 5 7 71
Susan Horner 7 7 100
Moya Meredith Smith 5 7 71
Dawn Miller 3 7 42
Lesley Mortimer 7 7 100
Patricia Newton 4 7 57
Sarah Richardson 0 3 0
Sarah Selvanathan 7 7 100
Laurence Sewell 3 3 100
David Wile 5 7 71
Dennis Wilmot 6 7 85
Derek Winterburn 7 7 100

Average number at meetings: 11; Average Attendance: 66%.

Day-to-day management is delegated to the Incumbent and Churchwardens.

Bankers:

Santander UK, 2 Triton Square, Regents Place, London, NW1 3AN CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ

Independent Examiner:

Andrea Kibble FCCA, A K Accounting Solutions Limited, Ferneberga House, Alexandra Road, Farnborough, GU14 6DQ

Annual Report & Financial Statements – 2025

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Structure, Governance and Management

The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC registered as a separate charity, The Parochial Church Council of the Ecclesiastical Parish of St James Hampton Hill, with the Charity Commission on 23 April 2009, as it had a gross income in excess of £100,000. The appointment of PCC members is governed by and set out in the Church Representation Rules 2020.

In addition to the Standing Committee, there are specialist teams, each with its own designated responsibilities:

The Standing Committee is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the PCC.

The Finance Team supports the treasurer, recommends a budget to the PCC, reviews the accounts prior to inspection and supports stewardship / giving campaigns.

The Properties Team is responsible to the PCC for the care and maintenance of all our buildings.

The Events Team organises fund-raising events.

The Charity Support Team is responsible for setting the annual programme of charitable grants, and for relating to the recipients.

Numerous other teams work to deliver the church’s mission and ministry : the Care and Contact Team, the Eco Church Team, the Ark Play Group Team, the Messy Church Team, the Ministry Team, the Sunday Kitchen Team, the Spire Team, the Connections Café Team, the Church Cleaning Team, the Flowers Team, the Gardening Club, the Bellringing Team as well as those who welcome on Sundays, read and lead intercessions or serve.

Each year, a Health and Safety inspection is carried out by Green Tree Safety. The major risks, to which the PCC is exposed, have been reviewed and systems or procedures have been established to manage those risks.

Annual Report & Financial Statements – 2025

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Statement of PCC Members’ Responsibilities

Charity law requires the PCC as trustees of the church to prepare an annual report and financial statements for each financial year that gives a true and fair view of the Church’s financial activities during the year and of its financial position over the year. The PCC is also required to ensure that these are subjected to an annual independent examination or audit and to present these to the Annual Parochial Church Meeting in accordance with the Church Representation Rules.

In preparing these financial statements, the PCC are required to:

The PCC are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and enable them to ensure that the financial statements comply with the Charities Act 2011 and applicable accounting standards. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Objectives and Activities

The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. St James’s PCC has the responsibility for co-operating with the incumbent in promoting, in the ecclesiastical parish, the whole mission of the church – pastoral, evangelistic, social, and ecumenical.

Public Worship

On a typical Sunday we offered

Morning prayer is said daily (Tues, Thurs, and Fri) and Holy Communion celebrated on Wednesday morning.

The church also marks the major festivals, such as Advent, Christmas, Lent, and Easter, as well as celebrating the Patronal Festival for St James, in July.

Occasional Offices

Baptisms, Weddings, and Funerals (including Thanksgiving / Memorial services) are available for the members of the parish. As numbers permit, pre-baptism and wedding preparation groups are offered. As well as post-funeral support, all bereaved families are invited to In Loving Memory, an annual All Souls’ remembrance service.

Annual Report & Financial Statements – 2025

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Objectives and Activities - continued

Local Links

The church hosts numerous school services at Christmas and welcomes schools and uniformed organisations for visits through the year. Some of these are ‘heritage’-orientated, others such as at Christmas are more religious. The vicar also takes assemblies and RE lessons at various schools. The nursery, schools and the Scouts participate in Churches Count on Nature.

St James’s the Ark, a weekly playgroup in the church for pre-school children and those who care for them. It is free flow: children can move from one activity or game to another as they choose. Refreshments are provided for children and adults. There is a small charge that covers the costs of the group.

On Tuesday morning the church is open for the Connections Café – a drop in and chat opportunity for anyone who would value good company.

A team of visitors takes a monthly service at Laurel Dene residential home.

Teaching and Nurture

Supplementing sermons on Sunday the church offers courses / small groups through the year. Additionally, the vicar provides a recorded devotional podcast, called Time to Pray, three times a week. Alpha courses for enquirers and/or confirmation preparation are available when there is demand.

Pastoral Care

Every member of the church is encouraged to welcome newcomers and share a concern for one another. A team oversees pastoral care, in the sense that it monitors attendance, and people who are ill. The members are also ready to call or visit as appropriate. The team includes clergy and lay people. Visitors are available to take communion to those who are housebound.

Social Life

There are several ways that the church’s social life is built up and community strengthened. Refreshments after the 9.30 and 3.30 services are important in helping new people feel welcome and enabling members to talk to one another. Other social occasions during the year included St James’s Day, Harvest Lunch, a quiz night, and mince pies and mulled wine after the Carol Service.

Eco church

The churchyard is actively maintained, in partnership with the Local Authority, to provide a peaceful and beautiful area for the local community, and sensitive to the needs of a diverse wildlife. St James’s has a proven track record of environmental care and awareness of justice issues. A team monitors and develops our care for creation, within A Rocha’s Eco Church scheme.

Outreach and Publicity

Our biggest outreach is the Spire magazine, published nine times a year. This is available without charge to visitors to the church or by house delivery – or by email. There are copies also available at some High Street shops.

We host an attractive and resource-full website which is constantly updated. There is a weekly email for subscribers. The church also engages with the main social media channels as well as Nextdoor.com.

The church members deliver to the homes in the parish an information booklet You’re Invited which blends church notices and details of groups that use the hall and church. A fuller ‘What’s On’ is also delivered that contains the programme for many months ahead, and details of all the other events /organisations that use the building.

Annual Report & Financial Statements – 2025

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Objectives and Activities - continued

Charities Support

St James’s has a strong tradition of supporting other agencies in relieving need and Christian mission. There is a long-standing relationship with Milo Hospital, in Tanzania. We have a link parish in Mozambique, through the Diocesan partnership (ALMA). There is an annual programme of fundraising projects, e.g. Lent Appeal, Christian Aid Week, Harvest Appeal and Christingle

St James’s continues to be a member of Churches Together Around Hampton .

Achievements and Performance

Parochial Church Council Activities The full PCC met eight times during the year, with an average level of attendance of 66%. Committees met between meetings and reports of their deliberations were received by the PCC and discussed when necessary.

Membership

There are currently 108 names on the Electoral Roll. Of these 69 were residents in the parish and 39 were non-residents.

Properties

The large copper beech is subject to fungal attack but has been pull-tested by the council. The team has been working with the family of Rev Rupert Brunt to refurbish the Garden of Rest. To date a new bench and paving had been introduced and a new dedication stone has been designed. A large bough fell from the veteran oak in the year – although there was some damage to a neighbouring property, no one was hurt.

After roof work had been completed the NW garden had been damaged – the grass was reseeded, and the bench repaired. A further bench was installed to replace one that had broken, by the hall doors, in memory of Rita Malyon. New ‘spikes’ were fitted to the S porch to deter pigeons.

There is some concern about at least two of the hoppers / downpipes on the S facing wall of the church. A contractor made some repairs but did not provide a complete solution.

The last pieces of the church refurbishment were completed: ceiling repairs and paintwork in the chancel. After repairs the church was granted an electrical safety certificate.

A leak over the S aisle was temporarily solved by the application of resin.

Public Worship

Sunday worship has been provided throughout the year. Together, the ‘family orientated’ service, which began in May 2017, attracts a small but regular group of families. The 8.00 and 9.30 services have continued. Our Choir Director and Organist maintained music as an important part of our 9.30 services.

Choir numbers have remained high, and in addition to its involvement in the 9.30 service once a month, it has supported Compline in Advent and Lent. The Carol Service is a major feature of the year and attendance this year was as high as the previous ‘bumper’ year.

Messy Church ran for a continuous period of 12 months. There is an overlap in attendance with the Together 3.30 services, but some families only come to Messy Church. The service is supported by many volunteers.

Annual Report & Financial Statements – 2025

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Achievements and Performance - continued

Morning prayer has been said daily (Tues, Thurs, and Fri) and Holy Communion celebrated on Wednesday throughout the year.

Rev Sandy Christie preached at the St James’s Day service – and then it poured with rain, so the popular summer lunch was held in the church.

We said goodbye to our ordinand Joy Beauchamp in June, when she began at her title parish, Ss Mary with Alban, Teddington. Rev Canon Julian Reindorp died in the summer, and his ministry is greatly missed– on Sundays and midweek. Rev Jacky Cammidge has had mobility problems for the second half of the year. Rev Canon Tim Marwood assists greatly, most of all by taking many 8.00 services. Lesley Mortimer also preaches.

Derek Winterburn was made a prebendary of St Paul’s Cathedral in February.

Local Links

We have good connections with local schools, especially Hampton Hill Juniors, LEH Juniors, and Hampton Hill Nursery – all of whom came into the church for their Christmas celebrations. The vicar took assemblies regularly at Hampton Hill Juniors and LEH Juniors.

A team took services for the residents at Laurel Dene Residential Care Home.

Teaching and nurture

On Wednesday evenings in Lent the evening group followed the Diocesan Lent Course on Climate Justice. The daytime group focussed on Turning Points in Scripture. Through the summer and autumn, the evening group worked through Paula Gooder’s book on Heaven, and the afternoon group explored Hard Questions. In the autumn the evening group gained from Pete Greig’s course on Lectio Divina, and the afternoon group studied Advent themes.

In the summer there was a sermon series studying the Nicene Creed, which was 1700 years old. In the autumn giving and generosity was considered for three Sundays.

Time to Pray has read through 1 and 2 Corinthians, as well as some Sunday lectionary readings.

Pastoral Care

The Care and Contact group continued to meet and watch over the congregation. Home Communion provided for several members who cannot come to church.

Children and Young People

The Ark playgroup was held weekly in term time through the year. It has been extremely well attended by children, parents, grandparents and childminders. The benches are moved in the nave to create more space, and the group provides a wide range of activities for the families who visit. A small charge is made to cover costs, at the end of the year the profits were split between the church and Baby Basics Sunbury, a charity that works with midwives to provide vital items to vulnerable groups such as teenage mums, families in poverty and refugees.

Our older children were introduced to the youth group at Holy Trinity, Twickenham Green. We are experimenting with different activities for them in the Messy Church weeks.

Cubs and Scouts attended for Mothering Sunday, Harvest, Remembrance and Christingle. However, the group has now taken the decision only to have ‘parades’ for Remembrance.

Annual Report & Financial Statements – 2025

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Achievements and Performance - continued

Socials

Key events beyond Sunday refreshments this year: Lenten Lunch, St James’s Day, the Harvest Lunch, and an autumn charity quiz evening.

We have also hosted several fundraising social events: charity bridge tournament, The 48 – an illustrated talk, two Ceilidhs, and entertainments from Carmen Co and Charlie Dore. We have become increasingly confident in running polished events in the refurbished church that draw in a much wider group of people

Connections Café : This is an activity-based group for people available in the midweek daytime; it ran weekly through the year, with those attending a mix of church and non-church members.

The social group aimed at men, The Good Guys , met monthly for a meal in local restaurants.

Country walks and pub lunches were arranged throughout the year and attracted a dozen or so walkers.

Eco church

A team of volunteers continues to improve the attractiveness of the churchyard and at the same time working for its greater diversity. Several roses have been planted by bereaved families in memory of their loved ones.

The Eco Church criteria were revised in early 2025. The team are working through the implications as we aim for a gold award.

St James’s won a £3,000 grant from the Church of England that paid for most of the cost to upgrade all the remaining light fittings in the church and the hall to LED bulbs.

Outreach

The St James’s Festival Weekend included an open church Saturday. There were tower and church tours. Visitors to the tower were challenged to find the visible landmarks, another innovation was to display artwork from the nursery’s children and to run with them a craft stall.

Spire / You’re Invited / Website

Production has been constant through the year. Issues are circulated by email and there is a print run of 450 each month. These were delivered free to 280 homes and were available from many High Street shops and the church. One testimony to its popularity was the increasing number of copies that were taken from the Post Office, another would be the positive response to the financial appeal.

The church members delivered the quarterly booklets, You’re Invited, to homes in the parish.

The website and social media offered further means of contact with the public.

Annual Report & Financial Statements – 2025

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Achievements and Performance - continued

Charities Support Team

Last year's fundraising for charity is a success story worth celebrating. With your help we raised £11,336. That represents a 30% increase on 2024.

The PCC gave £1,500 to Welcare and Bishop Wand School. The Lent Appeal raised £3,950 for the Diocese of London's Climate Justice project. The Harvest appeal raised £2,000 for The Upper Room, as well as gifts of food and other goods. The November Quiz raised £1,578, split equally between the London Churches' Refugee Fund and our link parish in Mecuburi in Mozambique. Christian Aid Week, both within the church and direct fundraising, raised £2,344, whilst The Children’s Society raised £1,168, 47% up on 2024.

Churches Together Around Hampton:

The ministers continue to meet regularly. There was a ‘Songs of Praise’ held in January at St James’s.

The usual Remembrance Sunday services were held at the war memorials in Hampton, and Hampton Hill.

The World Day of Prayer was held at Hampton Hill United Reformed Church with material written by Christians from the Cook Islands.

Annual Report & Financial Statements – 2025

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Financial Review

The financial outcome of the year was a deficit of £26,168, an improvement on last year’s deficit of £162,840. This deficit increased by a further £4,424, made up of:

Income

Our main source of income continues to be donations from the congregation:

Income from facilities

Investment income for the year was less than the previous year at £4,001 (2024: £8,008).

Overall, total income was £213,789, compared with £244,719 last year, which included Grants received during 2024.

Expenditure

The largest cost remains our contribution to the Common Fund, which rose to £73,500 (2024: £70,655).

The Charities Support Team were able to make charitable grants and donations of £11,366 during the year (2024: £12,104).

Last year’s major building projects cost £194,251. With most of that work now complete, this year’s project costs were significantly lower at £12,244.

Other key costs:

Total expenditure for the year was £239,957, compared with £407,559 last year, which included costs relating to major building works.

Overall Position

After accounting for all income, expenditure, and investment movements, the net value of the PCC at year‑end was £454,688, down from £485,280 in 2024.

Annual Report & Financial Statements – 2025

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Investment Policy

It is the policy of St James's PCC to agree the following investment objectives:

Our approach to investment

Reserves Policy

It is the policy of St James's PCC to hold in reserves the equivalent of six months general running costs including salaries (which equates to approximately £90,000 - based on the annual budget) and a building reserve of £25,000 for likely building works arising from quinquennial inspections. These monies will be held in our investment account with CCLA. This policy will be reviewed annually

Reserves Replenishment Protocol

If any portion of the reserves is drawn upon, the Finance Committee shall evaluate the impact and issue a recommendation to restore the reserves. Replenishment will be contingent upon the availability of resources, which may include targeted fundraising initiatives or other designated funding streams. The policy was reviewed and agreed by the PCC in September 2025 and will continue to be reviewed annually.

Key Plans for Future Period

On behalf of the Parochial Church Council:

Derek Winterburn (Chair)

Sarah Selvanathan (Treasurer)

23 April 2026

Annual Report & Financial Statements – 2025

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INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS/TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF ST JAMES’S CHURCH, HAMPTON HILL

I report to the Member on my examination of the accounts of the Parochial Church Council of the Parish Church of St James’s Church Hampton Hill (PCC) for the year ended 31 December 2025 set out on pages 13 to 24. This report on the accounts of the PCC for the year ended 31 December 2025 is in respect of an examination carried out under the Church Accounting Regulations 2006 (‘the Regulations) and the Charities Act 2011 (the 2011 Act).

Responsibilities and basis of report

As the members of the PCC, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the Act’).

I report in respect of my examination of the PCC’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Andrea L Kibble FCCA A K Accounting Solutions Limited Chartered Certified Accountants Ferneberga House Alexandra Road Farnborough GU14 6DQ

23 April 2026

Annual Report & Financial Statements – 2025

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STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31[st] December 2025

Note
Income and endowments
Voluntary income
2(a)
Activities for generating funds
2(b)
Church activities
2(c)
Income from investments
2(d)
Other incoming resources
2(e)
Total income and
endowments
Expenditure
Cost of generating voluntary
income
3(a)
Church activities
3(b)
Governance costs
3(c)
Total expenditure
Net (outgoing) resources
Transfers between funds
11
Investment (losses)/gains
in the year
7
Net movement in funds
Balances brought forward
11
Balance carried forward
11		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2025
Total
2024
£
£
£
£
£
124,962
7,311
-
132,273
122,696
13,669
4,025
-
17,694
18,522
58,632
250
-
58,682
94,988
3,972
29
-
4,001
8,008
939
-
-
939
505
202,174
11,615
-
213,789
244,719
5,904
681
-
6,585
5,154
220,427
10,245
-
230,672
399,725
2,700
-
-
2,700
2,680
229,031
10,926
-
239,957
407,559
(26,857)
689
-
(26,168)
(162,840)
2,705
(2,705)
-
-
-
(24,152)
(2,016)
-
(26,168)
(162,840)
(4,424)
-
-
(4,424)
5,730
(28,576)
(2,016)
-
(30,592)
(157,110)

£481,702
£3,578
-
£485,280
£642,390

£453,126
£1,562
-
£454,688
£485,280

Annual Report & Financial Statements – 2025

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BALANCE SHEET AS AT 31[st] DECEMBER 2025

Note
Fixed assets
Tangible fixed assets
6
Investments
7
Current assets
Debtors and prepayments
8
Investments
Cash
Current liabilities
9
Net current
assets/(liabilities)
Net assets
10
Parish Funds
11		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2025
Total
2024
£
£
£
£
£
310,943
-
-
310,943
342,629
113,566
-
-
113,566
162,990
424,509
-
-
424,509
505,619
12,150
-
-
12,150
26,810
7,456
-
-
7,456
6,142
19,933
1,562
-
21,495
12,871
39,539
1,562
-
41,101
45,823
(10,922)
-
-
(10,922)
(66,162)
28,617
1,562
-
30,179
(20,339)
£453,126
£1,562
-
£454,688
£485,280
£453,126
£1,562
-
£454,688
£485,280

The notes on pages 15 to 24 form part of these financial statements.

Approved by the Parochial Church Council on 23 April 2026 and signed on its behalf:

Rev Derek Winterburn Sarah Selvanthan (Chair) (Treasurer)

Annual Report & Financial Statements – 2025

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ST JAMES’S CHURCH HAMPTON HILL

Notes on Financial Statements

1 ACCOUNTING POLICIES

(a) Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, together with FRS102 (2019) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

The financial statements have been prepared under the historic cost convention except for the valuation of investments in CBF funds which are shown at mid-market value.

The financial statements include all transactions, assets, and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor do they include groups that are informal gatherings of church members.

The PCC have formed a judgement, at the time of approving the financial statements, that there is a reasonable expectation that the Parochial Church Council has adequate resources to continue in operational existence for the foreseeable future. For this reason, the PCC continue to adopt the going concern basis in preparing the financial statements.

(b) Income and Endowments

Offerings and collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Tax recoverable on Gift Aid donations is recognised when the donation is recognised.

Grants and legacies to the PCC are accounted for when the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Statutory Parochial fees are receivable on weddings, funerals and other events, and that part of the fees due to the PCC are included in these accounts. The PCC also collects and pays over fees due to the Diocese of London.

Rental income from the letting of church premises is recognised on an accrual’s basis.

Dividends are accounted for when received. Interest entitlements are accounted for as they accrue or, were not material, upon receipt.

Funds raised at fête, garden party and similar events are accounted for gross. Sales of books and magazines are accounted for gross.

Investment gains and losses - This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

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ST JAMES’S CHURCH HAMPTON HILL

Notes on Financial Statements

1 ACCOUNTING POLICIES - Continued

(c) Expenditure

Activities directly relating to the church are expensed as incurred.

Grants and donations are accounted for when paid over or when awarded if that award creates a binding obligation on the PCC.

The Diocesan Common Fund Obligation is accounted for when payable.

Items such as books and cards, purchased for resale, are written off when acquired.

(d) Tangible fixed Assets

Consecrated property and moveable church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by S.10(2)(a) of the Charities Act 2011. Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for their disposal are accounted for as inalienable property unless consecrated. They are listed in the Church’s inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 2000 there is insufficient cost information available, and therefore such assets are not valued in the financial statements. Items acquired since 1 January 2000 have been capitalised and depreciated in the financial statements over their currently anticipated useful life on a straight-line basis. All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £2,000 or on the repair of movable church furnishings acquired before 1 January 2000 is written off.

Other fixtures, fittings and office equipment

Equipment used within the Church premises is depreciated on a straight-line basis over its expected useful life. Individual items of equipment used within the church with a purchase price of less than £2,000 are written off when acquired.

Church Hall

Up to December 2015 no depreciation was provided for in relation to the Church Hall which was built in 1993 and had been deemed to have a remaining useful life exceeding 50 years. The hall is kept in a good state of repair. In 2016, the estimated remaining life of the Church Hall had been assessed as 50 years and depreciation commenced accordingly.

(e) Investments

Investments are valued at mid-market value at 31[st] December 2025.

(f) Current Assets

Amounts owing to the PCC at 31 December 2025 in respect of fees, rents or other income are shown as debtors less provisions for amounts that may prove uncollectable.

Current asset investments include cash held on deposit with the Central Board of Finance of the Church of England or at a bank or a building society.

Annual Report & Financial Statements – 2025

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ST JAMES’S CHURCH HAMPTON HILL

Notes on Financial Statements

1 ACCOUNTING POLICIES - Continued

(g) Funds

Restricted funds are those funds that must be spent on restricted purposes and details of the funds held and restrictions are provided in note 11.

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

- (h) Pensions and other post retirement obligations

The Church operates a defined benefit pension scheme for employees. The assets of the scheme are held separately from those of the Church. Pension costs charges in the Statement of Financial Activities represent the pension contributions payable by the Church during the year.

Annual Report & Financial Statements – 2025

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ST JAMES’S CHURCH HAMPTON HILL

Notes on Financial Statements

2. INCOME AND ENDOWMENTS

Unrestricted Restricted Endowment Total
Fund Fund Fund 2025 2024
£ £ £ £ £
2(a) Voluntary income
Planned Giving 82,871 - -
82,871		 81,875
Tax recoverable 25,235 1,471 -
26,706		 24,359
Collections 4,301 - -
4,301		 4,540
Donations and appeals 12,555 5,840 -
18,395		 11,922
Legacies - - -
-		 -
124,962 7,311 -
132,273		 122,696
2(b) Activities for generating funds
Ark Income 2,136 - -
2,136		 1,958
Parish Breakfast Income 1,023 - 1,023 1,078
Fund raising events - Church 10,510 10,510 10,938
Fund raising events - Charity - 4,025 -
4,025		 4,548
13,669 4,025 -
17,694		 18,522
2(c) Church activities
Fees 4,975 - -
4,975		 3,322
Grants received 6,473 250 -
6,723		 40,227
Church hire 7,127 7,127 7,835
Hall lettings 40,057 - -
40,057		 43,604
58,632 250 -
58,682		 94,988
2(d) Income from investments
Interest on deposits 377 29 -
406		 1,489
Dividends 3,595 - -
3,595		 6,519
3,972 29 -
4,001		 8,008
2(e) Other incoming resources
Other Income 939 - -
939		 505
939 - -
939		 505
TOTAL INCOME 202,174 11,615 - £213,789 £244,719

Annual Report & Financial Statements – 2025

18

ST JAMES’S CHURCH HAMPTON HILL

Notes on Financial Statements

3. EXPENDITURE

3(a) Cost of raising funds
ARK playgroup expenses
Fundraising event
Parish Breakfast expenses
3(b) Church activities
Charitable Grants
Diocesan and other Quota
Other ministry costs
Upkeep of Services
Church running expenses
Major building projects
Depreciation of church equipment
Education and Sunday School
Magazine and bookstall
Church/churchyard maintenance
Vicarage maintenance
Church Hall running costs
Salaries, pensions, NI
Administration costs
Website maintenance
Miscellaneous expenses
3(c) Governance costs
Accountancy/examination
Other professional fees
TOTAL EXPENDITURE		 Unrestricted
Fund
Restricted
Fund
Endowment
Fund
Total
2025
2024
£
£
£
£
£
984
-
-
984
282
4,594
681
-
5,275
4,405
326
-
-
326
467
5,904
681
-
6,585
5,154
1,250
10,116
-
11,366
12,104
73,500
-
-
73,500
70,655
665
-
-
665
611
1,459
-
-
1,459
1,225
14,259
-
-
14,259
20,526
12,244
-
-
12,244
194,251

24,887
-
-
24,887
16,853
101
-
-
101
278
5,234
-
-
5,234
4,923
16,725
-
-
16,725
6,447
413
-
-
413
686
26,189
-
-
26,189
28,410
34,176
-
-
34,176
33,858
6,935
87
-
7,022
6,710
414
-
-
414
375
1,976
42
-
2,018
1,813
220,427
10,245
-
230,672
399,725
2,700
-
-
2,700
2,680
-
-
-
-
-
2,700
-
-
2,700
2,680
229,031
10,926
-£239,957
£407,559

Annual Report & Financial Statements – 2025

19

ST JAMES’S CHURCH HAMPTON HILL

Notes on Financial Statements

4 STAFF COSTS

STAFF COSTS
Wages, salaries, and other staff costs are made up as follows:
Parish Administrator (PCC member)
Organist & deputies
Pension contributions (PCC member)		 Total
Total
2025
2024
£
£
26,172
25,656
7,392
7,620
612
582
£34,176
£33,858

No employee received emoluments of more than £60,000 during the year.

Clergy are not included in the staff costs shown above as they are office holders not employed by the PCC.

Contributions to the pension scheme for the year totalled £612 (2024: £582) The Church has a defined contribution pension scheme, which all employees are entitled to join. The Church contributes 3% and the employees contributed 5% and employees may make further additional voluntary contributions.

5 PAYMENTS TO PCC MEMBERS

Five trustees (2024: Eight) received expenses to the value, in total, of £4,462 (2024: £6,240) in respect of church repairs, travel and other costs incurred on behalf of the Charity.

6 TANGIBLE FIXED ASSETS

Freehold buildings and Equipment

Actual Cost
At 1stJan 2025
Additions
Disposals
At 31stDec 2025
Depreciation
At 1stJan 2025
Charge for the year
Released on disposal
At 31stDec 2025
Net Book Value
At 1stJan 2025
At 31stDec 2025		 Freehold Land
and Buildings
Church
Equipment
Total
£
£
£
340,000
149,184
489,184
-
-
-
-
-
-
£340,000
£149,184
£489,184
61,200
85,355
146,555
6,800
24,886
31,685
-
-
-
£68,000
£110,241
£178,241
£272,000
£38,943
£310,943
£278,800
£63,829
£342,629

Up to December 2015 no depreciation was provided for in relation to the Church Hall as it had been deemed to have a remaining useful life exceeding 50 years. In 2016, the estimated remaining life had been assessed as 50 years and depreciation commenced accordingly over that period.

Annual Report & Financial Statements – 2025

20

ST JAMES’S CHURCH HAMPTON HILL

Notes on Financial Statements

7 INVESTMENTS

INVESTMENTS
Gross book value at 1stJanuary 2025
Purchases during the year
Realised gains during the year on original cost
Unrealised gains (losses) adjusted for sales in the year
Sales during the year (proceeds)
Gross book value at 31stDecember 2025		 Total
Total
2025
2024
£
£
162,990
247,260
-
-
211
2,083
(4,635)
3,647
(45,000)
(90,000)
£113,566
£162,990

At 31 December 2025 the PCC held 5,115.997 shares in CBF Investment Funds (2024: 7,048.94 shares).

8 DEBTORS

DEBTORS
Income Tax Recoverable
Debtors (hall and church hire)
Listed Places of Workship Grant Claims
Other debtors
CREDITORS
Creditors for goods and services
Incumbents’ fees payable to the Diocese
Fees received in advance
Accrued and deferred income		 Total
Total
2025
2024
£
£
7,649
5,591
2,400
1,618
1,764
19,464
337
137
£12,150
£26,810
Total
Total
2025
2024
£
£
6,326
57,830
361
416
325
325
3,910
7,591
£10,922
£66,162

9 CREDITORS

Annual Report & Financial Statements – 2025

21

ST JAMES’S CHURCH HAMPTON HILL

Notes on Financial Statements

10 ANALYSIS OF NET ASSETS BY FUND

Current Year
Tangible Fixed Assets
Investments
Current Assets
Current Liabilities
Fund Balance		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total 2025
£
£
£
£
310,943
-
-
310,943
113,566
-
-
113,566
39,539
1,562
-
41,101
(10,922)
-
-
(10,922)
£453,126
£1,562
-
£454,688
Prior Year
Tangible Fixed Assets
Investments
Current Assets
Current Liabilities
Fund Balance		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total 2024
£
£
£
£
342,629
-
-
342,629
162,990
-
-
162,990
42,245
3,578
-
45,823
(66,162)
-
-
(66,162)
£481,702
£3,578
-
£485,280

Annual Report & Financial Statements – 2025

22

ST JAMES’S CHURCH HAMPTON HILL

Notes on Financial Statements

11. FUNDS

Unrestricted Funds
General Fund
Building Fund
Operational Fund
Property Fund
Restricted Funds
Donations and appeals
Farmers grave
Grants
TOTAL FUNDS		 Opening
balance
IncomeExpenditure
Transfers,
net gains
Closing
balance
£
£
£
£
£
87,902
202,174
(222,231)
(1,719)
66,126
25,000
-
-
-
25,000
90,000
-
-
-
90,000
278,800
-
(6,800)
-
272,000
481,702
202,174
(229,031)
(1,719)
453,126
902
11,336
(10,676)
-
1,562
2,676
29
-
(2,705)
-
-
250
(250)
-
-
3,578
11,615
(10,926)
(2,705)
1,562
485,280
213,789
(239,957)
(4,424)
454,688

Unrestricted funds :

These funds reflect accumulated unspent net income: these funds are held for prudence in proving a buffer to meet unusual or exception needs.

The trustees have taken the decision to create three designated funds for the following:

Building Fund

£25,000 was designated by the Trustees for likely building works arising from quinquennial inspections.

Operational Fund

To comply with the current reserves policy operational reserves, equivalent of six months general running costs including salaries, which equated to approximately £90,000 using the 2023 figures. This was reviewed in September 2025 and the same figure agreed.

Property Fund

This fund is the equivalent to the net book value of the Church Hall, currently £272,000. The movement each year on this fund is the annual depreciation of £6,800.

Restricted funds:

Are funds which have been given to the PCC for a specific purpose, and which are held pending disbursement in accordance with the mandate for which they were given.

Annual Report & Financial Statements – 2025

23

Notes on Financial Statements

12 FEES COLLECTED FOR THE DIOCESAN BOARD OF FINANCE

Statutory Parochial Fees are receivable on weddings, funerals and other events, and the parts of the fees due to the PCC are included in these accounts. The PCC also collects the part of the fees due to the Diocesan Board of Finance and pays these to the London Diocesan Fund. In 2025, the amount collected on behalf of the DBF was £2,317 (2024: £2,717).

13 RELATED PARTY TRANSACTIONS

A PCC member and her daughter have a lease agreement with the Church to rent space, at market rates, in the church hall. Rental income in the year amounted to £21,748 (2024: £21,177)

There were no other transactions with any PCC members in their capacity as trustee other than the salary payments disclosed in note 4. Reimbursements for normal out of pocket expenses incurred in the performance of various duties as Vicar, parochial services or as members of the PCC committee, are set out on note 5.

14. CAPTIAL COMMITMENTS

The Church has authorised and contracted for expenditure of £Nil. The Church has authorised but not contracted for expenditure of £Nil in its capital budget for the upcoming year

Annual Report & Financial Statements – 2025

24