Trustees, Annual Report Parish of St Augustine's with St Luke's, Bromley Common For the year ended 31 December 2025 1. Administrative Information St Augustine's Church and St Luke's Church are situated in Bromley Common in the Diocese of Rochester. The correspondence address is Southborough Lane, Bromley BR2 8AT. The Parochial Church Council (PCC) is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission (No. 11293751. Incumbent {Chalr): Revd Steve Spencer Curato: Revd Becky Willoughby Indopendent Examiner: Christine Case, Highfield Road, Biggin Hill TN16 3UX A list of PCC members and officers is set out in Section 9. 2. Aims and Purposes The PCC of St Augustine's with St Luke's has responsibility for co-operating with the incumbent in promoting, within the parish, the whole mission of the Church,, pastoral, evangelistic, social and ecumenical. The PCC is also responsible for the care and maintenance of St Augustine's Church and Church Rooms, and St Luke's Hall. The church building at St Luke's is leased to Hope Church, with provision for Anglican worship on agreed occasions. 3. Public Benefit In planning its activities, the PCC has had due regard to the Charity Commission's guidance on public benefit and, in particular, the guidance on charities for the advancement of religion. The PCC seeks to enable people of all ages and backgrounds to explore the Christian faith, to participate in worship, and to benefit from pastoral care, community activities and outreach. 4. Activities and Achievements Worship and Ministry Regular Sunday and midweek worship continued throughout the year at St Augustine's and St Luke's, with ServI￿S also streamed online. Average attendance at the main Sunday seNice was1961. Monthly café -style ServI￿S and evening ServI￿S at St Luke's were well attended. The parish marked key life events through baptisms, funerals and other pastoral offices. As at 31 December 2025 the Electoral Roll stood at 110. Mission, Outreach and Community Engagement The parish delivered a range of mission and outreach activities serving children, young people, families and older members of the community. Regular, weekly groups included ARK (parent and toddler group), Youth Club,CAMEO (Come & Meet Each Other) and Welcome Space, monthly Men in Church social. Seasonal outreach included Messy Church on the Green, school engagement at Christmas and Easter, and participation in Churches Together in Bromley Common events. A Family, Children and Young People Worker was appointed in 2024 and has continued in 2025 the strengthening and developing of this area of ministry. Buildings and Facilities The PCC maintained and managed St Augustine's Church and rooms and St Luke's Hall for church and community use. The buildings were used by local groups, charities and hirers, providing community benefit and generating income to support the parish's charitable objectives. Regular Maintenan￿ was undertaken and longer- term- planning progressed. Giving and Support for Others The PCC gave approximately 10 % of income to local, national and overseas charities and mission partners ("Away Giving ), totalling £18,250. This included support for diocesan and national organisations and the parish link with Mwaikisabe in the Diocese of Kondoa, Tanzania. Volunteers The PCC is grateful for the contribution of around 60volunteers who serve the parish in a wide range of roles and enable worship, pastoral care, outreach and the running of parish facilities. 5. Financial Review The financial statements have been prepared In accordance with the Church Accounting Regulations 2006, FRS 102 and the Charities SORP. For the year, the PCC recorded a net deflcit of £19,302. This outcome included the receipt of a £37,442 legacy and unrealised losses of £32,146 were recognised on investments. The PCC has budgeted for a modest operating deficit In 2026, and some exceptional project expenditure. 6. Reserves Policy The PCC'S reserves policy targets free reserves of £918.000 to cover: ongoing wnning costs, planned future projects, and unforeseen events. At 31 December 2025, free reserves stood at £836,000. The PCC considers reserves to be sufficient but not excessive and will revlew the policy at least every three years. 7. Safeguarding The PCC has adopted and complies wlth the House of Bishops, Safeguarding Policy and Practice Guidance. Safeguarding is a standing item at PCC meetings. Policies, procedures and risk assessments were reviewed during the year. and safeguarding training is undertaken in line with diocesan requirements. The PCC is committed to promoting a safe church for children, young people and vulnerable adults. 8. Structure, Governance and Management The PCC Is responsible for the governance of the parish and operates through standing and sub-committees covering finance, worship and property. The PCC met regularly during the year and received reports from officers and commlttees. Trustees, Responsibilities The members of the PCC are the charity trustees. They are responsible for preparing the Trustees, Annual Report and financial statements in accordan￿ with applicable law and regulations, and for safeguarding the assets of the charity and taking reasonable steps to prevent and detect fraud and other irregularities. Risk Management The PCC has reviewed the major risks to which the charity Is exposed, Including governance, flnancial, operational, safeguarding and property risks. Systems and procedures are in place to manage and mitigate these risks, and a rlsk register is maintained and revlewed. 9. PCC Membership Clergy.. Revd Steve Spencer (Chairman) Revd Becky Willoughby Licensed Lay Ministers: Alan Mitchell Verity Mitchell Wardens.. Jeff Blyth (elected 2023) Hilary Chlttock (elected 2020)) Parish Safeguardlng Officer.. John Murray until 1 November 2025, Rev Steve Spencer from 1 November 2025 until 9th January 2026 then Andrew Gurney Treasurer.. Jan Fox Secretsry.. Johanna Gurney Representatives on Deanery Synod: Nigel Pope (elected 2020. re*lected 2023) Elected Members: Alan Fyfield (elected 2020, re-elected 2023) Richard Jones (until APCM 2025) Christian Major (elected 2022, re-elected 2025) John Murray (elected 2024) Ann Pope (elected 2024) Christine Regas (elected 2024) Andrew Rutherford (elected 2025) 10. Approval Approved by the PCC and signed on its behalf.. Revd Stev8 Spencer Chair of the PCC 25 March 2026 ST AUGUSTINE'S with ST LUKE'S CHURCH, BROMLEY COMMON STATEMENT OF FINANCIAL ACTIVITIES For the y••r •nded 3108¢•mb•r 2025 UnrestrSct•d Funds R•strfct•d Funds TOTAL FUNOS 2025 Nots8 2024 INCOME Voluntary incom8 147.490 913 148,403 144,511 Actlvili88 for gen•raling funds 2b 4,050 4,080 7,850 Income from inve8lm8nl 2c 23,075 23,0715 22,478 Church Activitie8 2d 83,160 83,160 75,452 Other income 2e 32 32 Tot•1 Incom• 257,807 913 258,720 250,157 EXPENDITURE Church activthe$ 3a 243.376 24S,876 238,383 R818ing fund8 3b Other costs Total Exp•ndltur• 243.376 2,500 245,876 238,383 Net Incom•lExp•ndlturn 14,431 11,5871 12,844 11,774 Net Goln8 on Inve81ments & Fixed Ass81$ 132,146} 132,1461 17,993 Tran8fer8 between funds Net mov•m•nt In lund• 117,7151 11,5871 119,3021 29.767 Totsl brought fO￿ard al 1 January 2,132.041 4,118 2,136,157 2,1CQ,390 Totsl Carrled at 31 O•c•mbor 2,114,326 2,529 2,118,855 2,136,157 StAugusline s with St Luke's have no Endowmenf Funds. They are Ihergfore not shown as a Fund cat8gory in these accLiunt$. 1of10 ST AUGUSTINE'S wlh ST LUKE'S CHURCH, BROMLEYCOMMON 8ALANCE SHEET AT 31 DECEPI+BER 2025 Notss 202S 2024 Flxod assots Tangible fixed 888els 7a 1.277,269 1.283.303 In¥e8lmenl$ 7b 771,946 804,091 Total flxèd a888ts 2,049,204 2,087,394 Current ••s•ts Debtors General Dep081t Account Rep8ir Fund Deposft Account$ Cash at bank and in hand 12,396 46.000 11.774 17.1506 86,678 20,415 8.831 30.162 59.408 Crèditors.. due wthin one year 5a (19,0251 110.6451 N•t curront •ss•ts 67,661 48,763 Totsl •ssets l•$• current Ilabllltl•8 2,116,866 2.136,157 Crndilor8'. due after one year 5b NET ASSETS 2.116,856 ,136,157 Parl•h Funds Unrostrlctod 2.114,328 2,132,041 R•Jtrlcted 2,529 4,118 2,118,865 2,136,157 App￿Ved by the Parochlal ¢hur¢h Councll on 25 March 2026 and signed on It8 behalf Chairman (Reverend Steve Spencerl Chair of Finance Committe8 (Nigol Pope) The accompanyng note5 fom 8 P8rt of these finanryal statements. 2of10 ST AUGUSTINE'S wilh ST LUKE'S CHURCH, BROMLEY COMMON 2 INCOME Unrnstrrctsd Funds Restrlcted Funds TOTAL FUNDS 2025 2024 Voluntary income Plannad Giving - Gift Aid Reclairnable Planned Giving - Gift Aid Not Reclaimable Collections and Giving eligible for GASDS Charitable Appeals Flower Appeal Other Don81ion$ Legacies Tax Recoverable (Grft Aid and GASDSI 55,782 39,135 1,787 55.782 39,135 1.787 60.942 38,150 3,760 11,384 1,070 760 11,136 17,309 144,511 900 621 368 37,422 12,375 147,490 621 37,422 12.388 148,403 13 913 b Activities forgener81ing funds Towar Rèntal (Mobilg Aerial} Parlsh Magaane- Advertising 3,550 500 3,850 600 4,050 7,100 550 7,650 4,050 c Income from Inv8slments Inloresl on 8ank Depo&l Intere81 from HMRC Interest on Rgpair FuTrJs Inv88lmenl Fund Dividends 209 293 22.573 23,075 209 293 22,673 23.075 308 252 21,918 22.478 d Income from Church Activities Parochial Fees Inel ol Dio¢ew Fee¥l Community Aclivilie8 Parlsh Magazine Sale8 Fundraising and Outreach Evenl8 Rocm Hlre and Office Rents 1,118 3,073 1,118 3.073 1,291 3,124 534 78,435 83,160 889 70,188 75,452 78.436 83,160 Grants Sundry In¢ome 32 32 32 32 86 66 Totsl In¢omo 257,807 913 268,720 250,157 3of10 ST AUGUSTINE'S wth ST LUKE'S CHURCH, BROMLEY COMMON 3 EXPENDITURE Unro8trlctgd Restrlcted Funds Funds TOTAL FUNDS 2025 2024 Church Actwities Mi8sion8ry 8nd Charitable Gimng Isee Nute 10) Diocesan Offer Other Ministry Costs Staff Salaries and Pension Costs Facllthes Running C08ts Facilities Improvements Equipment Depfeci8tion Community Activities Back Office (Adminislralion and Technology) Worship Outreach Olher Expenses 18,250 87,675 6,828 48,617 58,088 2.500 20,750 87.675 6.828 46.617 68,088 18,450 83,500 7,039 33,357 78,494 6,044 1.777 5.157 7.631 1.277 2,032 243.376 1,78S 1,370 4,203 4,634 2,658 2,893 238,383 1,777 5,157 7,631 1,277 2,032 245,876 2,500 b R8ising Funds Slewar(18hip c Other Costs Governan¢& Bad Deb18 Exceptional Item8 Totsl Exp•ndltur• 243,376 2,500 246.876 238,383 4 DEBTORS 2026 2a24 Accrued tax recovorable Other accounts receivable 6,087 7,309 12,396 8,076 12,339 20,415 5 LIABIUTIES 2025 2024 Credilors.. due wrfhin one ye8r Accounts Payable & Other Liabilits'88 19,025 10,645 b Cr8ditots." due 8fteron8 year 4of10 ST AUGUSTINE'S wih ST LUKE'S CHURCH. BROMLEY COMMON I. ACCOUNnNG STATEMENTS Basi8 of finan¢i•l •tstem•nts The finanrAal ststsmenis have b8en prepared under the Church AcuuntirvJ Regulations 2006 in ¥¢cordan￿ with applicable Bccounling $18nLlards and the current Ststement of Recomménd•d Praeticè, Aecounting and Rgporting by Cnarits"es and appluble accounting standard FRS102. The financi81 $tatemenls have been prepared under th8 historical ￿fyt convenlKsn •xc8pl for investmènt a58et8, which 8r8 shown 8t market value. The fin8ncisl slalemen¢8 include all Ir&nsaclion8, assets and liabilities for which ihe PCC Is r88pon8ible in law. They do not include th8 3¢counts of church groups thai ow8 th8ir rn81n affiliats'on to another body. nor Ihoee th8tgrt Inlomlal oalhorings of thurch membern. Fund ¥¢¢ountln9 Endowment Funds Bre funds, the copilal ofwhich rnu51 be ret8in8d 8ith•r pemanenlly or 81 the PCC'S disuetion, the incomo dériv8d from the endowment 18 le be u58d 811h8r as rejtncted or unrestricted income funds depending upon th8 purp088 fer which the 8ndowmenl was e51abli8hed in the first p14ce St Augustlno's with St Luka's hgs no en¢owment fund8. R8811ictod Funds comprise lal Income trorn endowments which Y& lo be expended only on tho r051ricl8d purpo8e8 Intendod by th• donor, and Ibl revenue donalons or gr8n15 for 8 8Pg¢rfK PCC activity inl8nded by the donor. Wher• th8$6 lunda havo unspent balances. inlofeil on Iheir pooled in￿¥trnent 18 8ppoFtsoned lo ihe indivSdual fund6 on in 8v4r8ge bal?nc4 ba818. Unrestrict8d Funds ire income fundi which a￿ to be Bp¥nl on Ihe PCC'$ genèral purpoi•8. De8wnat&d lund8 are general funds 801 a&id• by thq PCC lor use in the fvlure. Project fuThd8 are de8ignal8d for particular projects for admini$tratiDn purposés gnly. Funds designale¢J as In¥est•d in flx•d as8el$ for the PCC'8 own use are 8baled in line with those 8sSet8' annu81 depreciation charges In thè SOFA. Designated funds remain unrestncted and thg PCC will move any 8urplu8 t¢ ¢lhgr general fun¢s. Incomlng f•*oure• Plinn6d giving, colloctions and similar donatsons are racogni8ed when received Tgx mlunds are rocogni8ed when the incoming re80urc8 to which they relatè is mc8ived. Grants and legacies aro acLount6d for whon th• PCC 15 gnliued to the of the re80urc•s, Ihoir ultimate receipt is considered re880nably certain 8nd th8 amount$ due are re8di qu4nli11ab￿ Dividtndi ar8 8ccounte(I for when dacL•rod re￿1¥&blo, Interg6198 gnd wh•n acuued by the pay•r. Al incoming resources sr• a￿oun￿d for 9ro8S. R••ourt•• •xp•nd•d Grant• And 4on¥tbn8 8rg accounted lor whèn paid over, or when ow•rded, rf that Award creat•8 i binding or conslruelive obligat￿n on the PCC. Th• diec8Ban pari¥h Jhare expected lo be paid over 18 •ecounl•d lor wh*n due. All other expenditure 18 gènor8lly rècogni3ed when il 1$ Incurred and i& accountad for 9re81. Fix?d 4•¥•t• Con88crgled and b•n•fie• property 18 not included In tho account8 in accordan¢e with $.1012llal and Icl of the Ch•rili•s 12011, Movable church furni8hingg hebj by the vicqr and ehurchward•ns on spoci81 trust for the PCC and which requirn A f8cuIty for digp0s818re inalienable property and li51ed in the church's inventory. For anything arquired prior lo 1 J•nu¥ry 2001 there is In&ufficienl cost infDmi8tion availabl8 and therefore 6uch assets Affj net Volued In the fin8nci818tstement8. Items acquirod sinco 1 JAnuary 2001 and over £1000 aro capitalised and deprgciated in Ih? a¢￿unt$ ov•r Iholr nticipated usafvl lif& on a 8lr81ght line basis E9UIPrn8nl u88d wilhiri the church prorni8eB 18 depreck8led on a stmight.line bgsis over be￿08n four and len years, Individu•l ibm6 ol equipnènl with a purchas¢ price of £1000 or1086 Ara wnttan off wh•n tha 8$$01 1$ a￿u1r9d. Inveslmenl¥ aro valuèd at rnark?I value at 31 December. Dep￿Ciall0n on Imhold property, colculaled to wrlte off ils c051, 188B ants'¢ip¥lgd rg¥idual valu¢. ovor its expected u68fLtI lrfe, is con5id8r8d by the PCC to be immalenal. particulaty in th8 Iyhl ol continuing m•intenanr* Tharoforo no deprpcialK)n is ¢haryed in the financial s181emèni$. Sof10 ST AUGUSTINE'S wrth ST LUKE'S CHURCH, BROMLEYCOMMON 6 STAFF COSTS 2026 2024 Wage8 and 8alarN88 EmplO￿r D•finod Contribution pension sch8rn8 Averago nurnbgr of 8rnpIoy8es 47,S84 1,053 32,795 557 thjring 2025, th• PCC •mplcyed 8 Part-lime parish 8dmini51rator an¢J a Family. young people and ¢hihYr8n worker. t￿ring tha year the PCC also employed an empow8mienl wother who worked entirely for Hope Into Adion and whose costs We￿ onts'rgly r8charyed lo Hope Into Action. No costs are 8hown in these accounis in r88peGI of Ihis amploye8. In addrtion, the PCC contributed tty*ardg the OiwAs8n co81$ of omploying the Rèverend Stev8 SpeneAr and Reverend 8ethy Willoughby whKh is included under the"Dloce8an offerf, in Note 3 b R•tht•d Party Trnn••ctlon• A BMBII irnmateri&l portbn ol tho expenaes PBid to th8 inCUrn￿Trt rn8y rèLqi• to 88NIu8 ai Chairman of the PCC. Llnds Spencer, the w4f8 of Rgverend Stev8 Sp8nc8r, r8C8iv8d payments In 2024 of £S,895. worklng as p8rt-tTh8 Porish Administrator. No payrnenls were paid lo any PCC membgr, per8on8 closely connected lo them or r818ted D8rtie$ Donations received from PCC m•mbérs and ￿late