REGISTERED CHARITY NUMBER: 1129632
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2025
for
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Bennewith 2018 Limited
t/a A J Bennewith & Co
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Contents of the Financial Statements for the Year Ended 31 December 2025
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Report of the Trustees |
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Independent Examiner's Report |
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11 |
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Statement of Financial Activities |
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12 |
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Balance Sheet |
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13 |
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Notes to the Financial Statements |
14 |
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26 |
Detailed Statement of Financial Activities |
27 |
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The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Report of the Trustees for the Year Ended 31 December 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2025. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
The PCC met six times during the year as usual in 2025.
OBJECTIVES AND ACTIVITIES
Aims and purposes
StJohn'sParochialChurchCouncil(PCC)hastheresponsibilityofco-operatingwiththeincumbent,theRev'd James
Rattue,inpromotingthewholemissionoftheChurch,pastoral,evangelistic,socialandecumenical,inthe ecclesiastical
parishofFarncombe.ItalsohasresponsibilityforthemaintenanceandupkeepoftheChurchandChurchRoomof St
John's.
Objectives and activities
OurparishMissionStatementis"OpentoGod;OpentoAll;OpenforYou".Wedeliveronthispurposethrough the
following activities:
-
Regular public worship
-
Provision of sacred space for prayer and contemplation
-
Pastoral work
-
Teaching of Christianity through sermons, courses, groups, school assemblies and after school club
-
Promotion of Christianity through the staging of events, meetings, distributing literature and activities for special need groups
-
Supporting other charities in the UK and overseas
The maintenance of St John's Church and Churchyard is required to facilitate this work.
Social investments
The PCC has consideredthe Charity'sCommission'sguidanceon publicbenefit,and believesthatthe charityhas complied
with the regulations through the furtherance of its charitable aims and objectives.
Page 1
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Report of the Trustees for the Year Ended 31 December 2025
ACHIEVEMENTS AND PERFORMANCE
Summary
Throughout2025,wemaintainedourusualprogrammeofactivities,fosteringastrongsenseofcontinuity.The PCC
remainedproactiveinseekingopportunitiestoenhanceengagementwiththewidercommunity,exploringnew avenues
whilesupportingestablishedeventsandgroups.Althoughtherewerenomajornewinitiatives,theregular gatherings,
outreach efforts, and partnerships ensured the church continued to be a welcoming and active presence in Farncombe.
We heldourannualSpringFairin May andourVillageShow in August,bothwere well supportedby the local community
andkeepgoingfromstrengthtostrength.TheMothers'Union,ToddlerGroup,CottonOnandMessyChurch have
continued their activities in 2025.
Thelocalgroupsandorganisationsthatusethebuildinghavecontinuedtheiractivities.TheseincludeSlimming World
meetings,ABRSMmusicexams,danceandpilatesclassesandconcertspresentedbytheGuildfordJazzSociety, the
Godalming Choral Society, Big Group Sing and the Guildford Vox Community Choir.
AspartoftheChurchofEngland'sactiontobecomecarbonneutralby2030,wecontinuetoholdaBronzeaward from
EcoChurchforourcurrentactivities(asobtainedin2021).Wearecontinuingtobuildonthistomeetthis challenging
target.
Public Worship
Regular Services
Our pattern of regular services for the year has been:
Sunday
- 8:00am Said Eucharist
- 10:00am Sunday Space* (1st Sunday), Sung Eucharist (other Sundays)
- 11.40am Family Service**
- 6:30pm Sung Eucharist (1st Sunday)
- 7:30pm Said and Sung online Compline (2nd Sunday)
- 6.00pm Sanctus (3rd Sunday)
Tuesday
- 10:30am Said Eucharist
Morning and evening prayer are said every day except Thursdays (9am and 5:30pm)
*Sunday Space is a less formal service typically focussed on a particular theme.
** During the year, we trialled a short Family Service. As this wasn't reaching the intended audience, it was disbanded.
Attendanceat the main 10:00am Sundayservice has continuedto be 55-65 people (mainlyadults),which is similar to 2024
of 55-65 people.
Messy Church
MessyChurchremainedsteadythroughout2025,withsixservicesheldoverthecourseof theyear.Manyof the families
whoparticipatedlearntaboutMessyChurchviaourToddlerGrouporFarncombeInfantsSchool,helpingusto maintain
andreinforceexistingconnections.Whileattendancefluctuatedinlinewithothercommunityevents,the initiative
continues to be a positive and valued aspect of our church life.
Special Services
OurCribserviceatChristmasin2025sawanexceptionalturnout,withsomanyvisitorsfromoutsideour usual
congregation that the church was overflowing - it was truly wonderful to witness.
Page 2
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Report of the Trustees for the Year Ended 31 December 2025
Roman Catholic Services
Our friends from St Edmund's Church have continued to run a weekly Roman Catholic Mass on Sundays at 8:45am.
Forest Church
ForestChurchcontinuedthroughout2025,attractinga smallgroupof attendees,most of whomare regularsat our other
churchservices.Whilstweareuncertainwhetheritiseffectiveinwelcomingnewcomerstothechurch,thosewho take
part find the experience very enjoyable.
Pastoral Care
At the 2025 AnnualParishChurchMeetingin April,there were 98 peopleon the ElectoralRoll (2024: 95). Duringthe year,
4 baptisms,no weddingsand5 funeralswere conductedat St John'sor by the clergyat the crematorium(2024:10, 3 and
7, respectively). Support is offered to the families involved with these services.
The Churchis left openfora few hourseachdayforprivateprayerto offera spaceforanyonewhowouldliketo pray or
justsit.Votivecandlesareavailableforpeoplewhowishtousethem.ThePCCconsiderthatitisimportantthat the
Church is open and accessible as much as possible.
Mission and Outreach
Discipleship - After School Club
Thisactivity,heldweeklyduringterm-timeatFarncombeInfantSchool,remainspopularwithaninterestedgroup of
children. Volunteers from St John's organise craft activities and games with a Bible-story theme.
Stewardship
WehavecontinuedtoencouragethecongregationtoincreasetheirmonthlyPlannedGiving(regulardonations), making
useofGiftAidandtheParishGivingScheme(PGS)whereverpossible.Thesecontributionsgoprimarilytowards covering
thecostofemployingafull-timeRector.Thisenablesustobenefitfromstrongleadershipofservicesandpastoral care
throughouttheparish.AnysurplusfundshelptowardstheadditionalmaintenancerequiredfortheChurch,its buildings,
and rental properties.
Fellowship - Mother's Union (Farncombe and Godalming Joint Branch)
Branchmembers have continuedto supportprojectsin the area by collectingitems for emergencytoiletrybags for people
admitted to the Royal Surrey County Hospital.
Links with Other Organisations
Diocese of Guildford
StJohn'sisaParishoftheDioceseofGuildfordandusestheservicestheyprovide,includingtheDiocesan Advisory
Committee (for advice and guidance on work to the church buildings) and Safeguarding team.
Deanery Synod
Representativesfrom St John's,bothClergyandLay,meet regularlywithmembersof otherAnglicanchurchesin the area
at the Deanery Synod to discuss issues of local concern and share news from around the Deanery and Diocese.
Churches Together in Godalming and District (CTiGD)
StJohn'sactivelysupportsCTiGDbothfinanciallyandthroughvolunteeringatevents.In2025,therectorofSt John's
served as the chairman of CTiGD.
ThroughCTiGD, St John's supportsthe TrinityTrust Team (TTT), a local charityengagedin Christianyouthwork with young
peopleaged7to18intheFarncombeandGodalmingarea.TheirworkinFarncombeincludessupportingstudents at
Broadwater School and running a Street Team to meet and engage with young people around the village.
Page 3
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Report of the Trustees for the Year Ended 31 December 2025
Farncombe Infants School
WehavestronglinkswithFarncombeInfantsSchoolasitwasformerlytheChurchSchool.Weappointthree School
Governors(theRectorandtwoFoundationGovernors)andtheRectorattendstheschooltotakeassembliesduring the
year. Children leaving the school in the Summer were presented with a children's Bible.
Broadwater School
We also have stronglinks with BroadwaterSchool,who regularlyuse the churchfor their concertsand events. In addition,
the school contributes articles to the Farncombe Villager, helping to keep the parish informed about school activities.
Charterhouse School
CharterhouseSchoolmaintainsa close relationshipwith St John's, regularlyorganisinglunchtimeconcertsat the church as
partoftheircommitmenttocommunityengagement.Theseeventsprovideopportunitiesforstudentstoshare their
musical talents with the wider parish and strengthen our bonds with the school.
Community Activities
Farncombe Villager
TheFarncombeVillagerisourParishmagazineandispublished5timesduringtheyear(2024:5times).Itis distributed
aroundtheParishviavariousoutlets,includingthelocalshopsandmedicalcentres.Themagazineis free-of-charge.
RegularcontributorsincludeFarncombeInfantsSchool,BroadwaterSchoolandthe Mother'sUnion.Localbusinesses pay
for advertisements and contribute articles to the magazine.
Spring Fair
TheSpringFairinMaywasonceagaina greatsuccess.Ittookplaceinandaroundthechurch,featuringnumerous stalls
and a variety of entertainment.
Village Show
TheVillageShowtookplaceinAugustandfeaturedexhibitsoffruit,vegetables,art,andcrafts,alongwithvarious other
stalls available for visitors.
Toddler Group
Our Toddler Group remains popular with most weeks reaching full capacity.
Hearing Champions
Our hearing-aid clinic sessions continued to provide device maintenance support throughout 2025.
Kettle's On
Thisgroupisacherishedhighlightinthesocialcalendarforattendees.Weremaincommittedtofindingnewways to
nurture friendship and strengthen our sense of community in this group.
Quiz Night
Sinceitsdebutin2023,theQuizNighthasestablisheditselfasakeyfixtureintheChurch'scalendar,continuingto be
thoroughly enjoyed by all who attend.
Cotton On
Launchedin 2024 from the inspirationof the attendeesof Kettle'sOn, the grouphas continuedto meet monthlyto enjoy
fellowship through craft.
Page 4
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Report of the Trustees
for the Year Ended 31 December 2025
Outward Giving
St John'shas a policyof donating10% of the moneyraisedthroughits PlannedGivingscheme to supportprojects locally,
nationallyandinternationallyinthanksgivingforthesupportthatwereceiveandtosupporttheworkofthe worldwide
church of which we are a part.
In2022and2023wehadcappedourdonationsto5%aswegeareduptopre-pandemicOutwardGivinglevels.As with
2024,ourdonationswerecappedat7.5%,supportingtotheMothersUnionLiteracyProject,ChristianAid,Shelter, Care
for the Family, Phyllis Tuckwell Hospice appeal, and Emerge Advocacy.
The collectionof tinnedgoodsmadeat ourHarvestFestivalservicewas donatedto the Godalming& Villages Community
Store.
We will consider returning to our policy of 10% in 2026.
Church and Churchyard
The Churchand ChurchRoom are made availablefor hire and were used by a varietyof groupsduringthe year, subject to
safety procedures.
TheQuietGardeninthechurchyardisusedbymanypeoplecomingtothevillagecentre.Volunteershavebeenable to
continue meeting monthly for Working Parties. Funds for this work are raised through sales of the Farncombe Calendar.
Volunteers
The PCC would like to thank the staff and volunteers who make possible the work at St John's.
Page 5
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Report of the Trustees for the Year Ended 31 December 2025
FINANCIAL REVIEW
Summary
ThePCCextendsitssincerethankstoparishionersandsupportersfortheircontributionsthroughout2025.2025 has
ended on a profit of £34,947 (2024: loss of £6,659),largely due to the receipt of specific grants and maintainingour overall
cost position.
Managing cash flows remains a challenge, with the most notable impact being on the parish share payments.
Income
Incomefor2025rose33%incomparisontothepreviousyear(2025:£116,731;2024:£76,031),withparticularthanks to
the successfulawardof targetedgrantsandcontinuedparishionergivingthroughregularcollections(thelatter increased
by33%from£13,258in2024to£17,670in2025).Thesesourcescontinuetounderpinouroperationsandsustain our
community activities.
TheSpringFairandVillageShowbothdeliveredprofitsin2025(£4,695and£539,respectively).Wearegratefulfor the
community'sinvolvementinmakingtheseeventsacontinuedsuccess.During2025,wereceivedasizablegrant from
GodalmingTown Council,which contributedto the installationof the Church'snew emergency lighting.The PCC continues
to appreciate the support and generosity it receives from the community.
Expenditure
Byfocusingonwhatwespendourmoneyon,thePCCsuccessfullykeptexpenditurestablein2025(2025 expenditure
decreased1%from£149,002in2024to£147,238in2025).Despitethis,wecontinueddeliveringvaluedprojects and
events without compromising standards, even as costs elsewhere rose.
ParishShare paymentsremainthe largestarea of expenditureand continueto representa significantcash flow challenge.
Asatyearend,£12,000remainsoutstandingfor2025(2024:£13,000).ThePCCcontinuestomanagethiscarefully and
remains committed to fulfilling our obligations, even in the face of annual increases.
Ourfixedassetssawanincreasethisyearduetothecapitalisationofthenewlyinstalledfiredetectionsystem.This key
investmenthasenhancedthesafetyofourchurchbuildingsanddemonstratesourongoingcommitmentto regulatory
compliance and the wellbeing of all users.
Outlook
Withourkeyannualeventsbecomingmoresuccessfulaswellasthecontinuedgrowthinourcommunity outreach
programmes, we remain focused on achieving a profitable position (if not, a lower loss) in 2026.
Likely items of major expenditure over the next year include the following:
-
We will continue to address the findings of our fire risk assessment.
-
We will monitor the performance of the church lighting and replace these as required.
-
We continue to monitor the maintenance required at our rental properties.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 6
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
for the Year Ended 31 December 2025
Report of the Trustees
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of PCC members
ThemethodofappointmentofPCCmembersissetoutintheChurchRepresentationRules.AllChurchattendees are
encouraged to register on the Electoral Roll and stand for election to the PCC.
The PCC held regular meetings six times during the year in January, March, May, July, September and November.
The StaffTeam andsub-committeesof thePCC (Worship& Nurture,andMission& Outreach)met betweenmeetings, as
and when required.
Volunteer Management
The PCC ensures that all those who support its activities on a voluntary basis are:
-
Treated with respect and consideration
-
Given appropriate training and support for the performance of the role
-
Aware of who is responsible for that area of the church's activity
-
Aware of how to make complaints and suggestions
Organisers of activities are also given a regular chance to discuss their role with the Rector.
Paying Staff
ThePCCwillpayitsstaffandcontractorsopenly,fairly,andregularlyviathemonthlypayrollmanagedbythe office.
Presentlythe onlydirectemployeeis the bookkeeper.The cleanerand organistsare self-employedand paidon this basis.
Organistsare paidper service;otherstaff will not be paidless thanthe UK livingwage. Volunteersmay from time to time
be granted honoraria by the PCC: such sums are discussed in PCC meetings and minuted.
Risk Management
Allactivitiescarriedoutinthenameof theChurchrequirea writtenriskassessmentwhichis presentedtothePCC. Such
riskassessmentsnametheposition-holdersresponsibleformanagingriskandincludeascheduleforreview. Risk
assessments are kept in the office.
Complaint handling
Complainantsdecidewhetheracomplaintconstitutesaformalcomplaintrequiringrecording.Suchacomplaintis either
madetotheRectordirectly,ortheyaremadeawareofitassoonaspossible.Evenifacomplainantdoesnotwish a
complainttobemadeformally,theRectormayneverthelesskeepconfidentialnotesofthematter.Complaints against
churchofficersthatcannotbelocallyresolvedorcomplaintsmadeagainsttheRectormustinvolvetheArchdeacon. Full
recordsmustbe madeof the progressandresolutionof the complaintandstoredin the closedcabinetin the office. This
policydoesnotcoversafeguardingmatters,whicharedealtwithaccordingtotheDiocesanSafeguardingPolicy as
adopted by the PCC.
Page 7
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Report of the Trustees
for the Year Ended 31 December 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Financial Management
The churchofficehastheresponsibilityof payingroutinebills,purchasingcleaningandsanitarymaterialsand stationery.
Small items of expenditure of up to £50 in value are cleared by the Rector.
TheSacristanhastheresponsibilityofpurchasingsuppliesforservices.Itemsofexpenditureofupto£100invalue are
clearedbytheRector.Otherchurchmembersmakingpurchasesonbehalfofthechurchmustsubmitclaims for
recompense with accompanying receipts and documentation. Forms are available from the church office.
The RectorandChurchwardensmayauthoriseitemsof expenditureof valueupto £500,reportingto thenextPCC about
such decisions taken.
All otherworksmust be authorisedby the PCC. Significantitems of expenditureinvolvingworksby outsidecontractors of
over £1,000 in value should proceed only after two quotations, and preferably three, have been sourced.
Checks and controls comprise:
-
The Treasurer provides a report on the current finances to the PCC at each PCC meeting.
-
The Treasurer prepares a budget each year and tracks progress against it.
-
Cheques require two signatories.
-
End-of-year reconciliations and the compilation of accounts are intended to uncover errors that may have been made. The Rector and Treasurer also carry out checks of transactions from time to time.
-
Online payments are made by the church office to settle invoices and pay wages, fees and expenses.
Investments
ThePCCmanagesitsinvestmentsinaccordancewithitsfiduciaryresponsibilitytosafeguarditsassetsand income.
However,it alsohas regardsto ethicalconcernsandmay chooseto move its assets from funds,accountsor organisations
whicharefromtimetotimedeemedbythePCCtobeincompatiblewithaChristianmoralapproach,sothatitis not
derivingincomefrom,or contributingresourcesto,activitiesit wouldnotchooseto support.Thismeansmaximisation of
income is not the prime concernof the PCC in managingits investmentsor the use of its assets, for instanceits properties.
The state of the PCC's investments is regularly reported to it by the Treasurer.
Reserves Policy
It is PCC policytomaintaina balanceonunrestrictedfunds(wherepossible),whichequatestoapproximatelysix months
unrestricted payments, to cover emergency situations that may arise from time to time.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1129632
Principal address
St John's Church Parish Office
St Johns Street
Farncombe
Godalming
GU7 3EJ
Page 8
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Report of the Trustees
for the Year Ended 31 December 2025
Trustees
PCC members who have served from 1 January 2025 until the date this report was approved are as shown below.
Incumbent
The Revd James Rattue - Chairman
Churchwardens
Michael Hornbrook (resigned Apr 2025)
Helen Gee (resigned Apr 2025)
Richard Worth (appointed Apr 2025)
Chris Sollars (appointed Jan 2026)
Secretary
Vacant
Treasurer
Ashleigh Ryninks
Deanery Synod
David Preston
Elected members
Sarah Coote
Phillipa Bevan
Jane Jopson
Natalie Roberts
Janet Fry
Barry Butcher
Independent Examiner
Bennewith 2018 Limited
t/a A J Bennewith & Co
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA
Bank
LLoyds TSB
49 High Street
Godalming
Surrey
GU7 1AT
Page 9
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Report of the Trustees for the Year Ended 31 December 2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
..........................................................................
Revd J Rattue - Trustee
Page 10
Independent Examiner's Report to the Trustees of
The Parochial Church Council of the Ecclesiastical Parish of Saint John,
Farncombe
Independent examiner's report to the trustees of The Parochial Church Council of the Ecclesiastical Parish of Saint John, Farncombe
IreporttothecharitytrusteesonmyexaminationoftheaccountsofTheParochialChurchCouncilofthe Ecclesiastical
Parish of Saint John, Farncombe (the Trust) for the year ended 31 December 2025.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying out
myexaminationI havefollowedallapplicableDirectionsgivenbytheCharityCommissionunderSection145(5)(b)of the
Act.
Independent examiner's statement
I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set 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 examination.
I have no concernsand have come acrossno othermattersin connectionwith the examinationto whichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A J Bennewith FCA, FCPA, FFA, FFTA, DChA, FRSA
Bennewith 2018 Limited
t/a A J Bennewith & Co
Upper Ground Floor
18 Farnham Road
Guildford
Surrey
GU1 4XA
Date: .............................................
Page 11
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Statement of Financial Activities
for the Year Ended 31 December 2025
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
90,500
Charitable activities
Children's work
574
Church activities
39,563
Other trading activities
2
11,605
Investment income
3
947
Other income
-
Total
143,189
EXPENDITURE ON
Raising funds
3,500
Charitable activities
Grants paid
2,495
Children's work
942
Church activities
130,350
Total
137,287
Net gains/(losses) on investments
(775)
NET INCOME/(EXPENDITURE)
5,127
RECONCILIATION OF FUNDS
Total funds brought forward
470,922
TOTAL FUNDS CARRIED FORWARD
476,049 |
Restricted
funds
£
26,231
-
13,540
-
-
-
39,771
33
-
-
9,918
9,951
-
29,820
272,834
302,654 |
31.12.25
31.12.24
Total
Total
funds
funds
£
£
116,731
76,031
574
527
53,103
53,474
11,605
10,752
947
1,040
-
85
182,960
141,909
3,533
3,519
2,495
3,911
942
512
140,268
141,060
147,238
149,002
(775)
434
34,947
(6,659)
743,756
750,415
778,703
743,756 |
|
|
|
The notes form part of these financial statements
Page 12
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Balance Sheet
31 December 2025
Notes
FIXED ASSETS
Tangible assets
8
Investments
9
CURRENT ASSETS
Debtors
10
Cash at bank
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Unrestricted
funds
£
425,058
18,607
443,665
5,795
45,272
51,067
(18,683)
32,384
476,049
476,049 |
Restricted
funds
£
269,058
-
269,058
-
33,596
33,596
-
33,596
302,654
302,654 |
31.12.25
Total
funds
£
694,116
18,607
712,723
5,795
78,868
84,663
(18,683)
65,980
778,703
778,703
476,049
302,654
778,703 |
31.12.24
Total
funds
£
678,411
19,382 |
|
|
|
|
697,793
1,724
62,910 |
|
|
|
|
64,634
(18,671) |
|
|
|
|
45,963 |
|
|
|
|
743,756 |
|
|
|
|
743,756 |
|
|
|
|
470,922
272,834 |
|
|
|
|
743,756 |
The financialstatementswere approvedby the Boardof Trusteesandauthorisedfor issueon .............................................
and were signed on its behalf by:
.............................................
J Rattue - Trustee
The notes form part of these financial statements
Page 13
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements
for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewith the CharitiesSORP (FRS 102) 'Accountingand Reportingby Charities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicablein the UK and Republicof Ireland(FRS 102) (effective 1 January2019)', FinancialReportingStandard 102
'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCharitiesAct2011. The
financialstatementshavebeenpreparedunderthehistoricalcostconvention,withtheexceptionof investments
which are included at market value, as modified by the revaluation of certain assets.
Income
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds,it is
probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
the amountof the obligationcanbe measuredreliably.Expenditureis accountedforon an accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasa commitment
but not accrued as expenditure.
Tangible fixed assets
Freehold property is commercial property which is stated at fair value.
Officeequipmentincludescomputers,photocopierandthefiredetectionsystem.Thesearestatedatcost less
accumulated depreciation and accumulated impairment losses.
Freeholdpropertyis not depreciated.Depreciationon other assets is calculated,using the straight-linemethod, to
allocate the depreciable amount to their residual values over their estimated useful lives, as follows:
* Office equipment: 5 years.
The assets’ residualvalues and useful lives are reviewed,and adjusted,if appropriate,at the end of each reporting
period. The effect of any change is accounted for prospectively.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictedfunds representthe funds of the PCC that are not subject to any special restrictionregardingtheir use
and are availablefor applicationto the generalpurposesof the PCC. These includefundsdesignatedfor particular
purposesbythePCC.Theaccountsincludemonetarytransactions,assetsandliabilitiesforwhichthePCCcan be
held responsible.They do not includethe accountsof otherChurchgroupsthatare an affiliationto another body,
nor those that are informal gatherings of Church members.
continued...
Page 14
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES - continued
Fund accounting
Restrictedfundsrepresenta)theincomefromtrustsonendowmentswhichmaybeexpendedonlyon those
restrictedobjectsprovidedinthetermsof thetrustorbequest,andb) donationsorgrantsreceivedfora specific
objector invitedby the PCC for a specificobject.The fundsmay onlybe expendedon the specificobjectfor which
theyweregiven.Anybalanceremainingunspentmustattheendoftheyearbecarriedforwardasabalance on
that fund. The PCC does not usually invest separately for each fund.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
Fixed asset investments
Investments are stated at market value. Listed investments are dealt on a recognised stock exchange.
2. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
|
|
|
31.12.25 |
31.12.24 |
|
£ |
£ |
Spring Fair |
4,836 |
3,932 |
Magazine advertisements and sponsorship |
2,671 |
2,500 |
Sale of work |
1,030 |
1,224 |
Special events/refreshments |
2,169 |
2,303 |
Farncombe Village Show |
899 |
793 |
|
11,605 |
10,752 |
INVESTMENT INCOME |
|
|
|
31.12.25 |
31.12.24 |
|
£ |
£ |
Dividends received |
671 |
526 |
Bank interest |
276 |
514 |
|
947 |
1,040 |
3. INVESTMENT INCOME
continued...
Page 15
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
4. GRANTS PAYABLE
GRANTS PAYABLE |
|
|
|
31.12.25 |
31.12.24 |
|
£ |
£ |
Grants paid |
2,495 |
3,911 |
The total grants paid to institutions during the year was as follows: |
|
|
|
31.12.25 |
31.12.24 |
|
£ |
£ |
Other societies and missions |
2,495 |
3,911 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
75,928
Charitable activities
Children's work
527
Church activities
40,811
Other trading activities
10,752
Investment income
1,040
Other income
85
Total
129,143
EXPENDITURE ON
Raising funds
3,519
Charitable activities
Grants paid
3,911
Children's work
512
Church activities
119,472
Total
127,414
Net gains on investments
434 |
Restricted
funds
£
103
-
12,663
-
-
-
12,766
-
-
-
21,588
21,588
- |
Total
funds
£
76,031
527
53,474
10,752
1,040
85 |
|
|
141,909 |
|
|
3,519
3,911
512
141,060 |
|
|
149,002 |
|
|
434 |
continued...
Page 16
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME/(EXPENDITURE)
2,163
(8,822)
RECONCILIATION OF FUNDS
Total funds brought forward
468,760
281,655
TOTAL FUNDS CARRIED FORWARD
470,923
272,833
7.
INDEPENDENT EXAMINATION FEE
2025
£
Independent Examiner's fee
2,760
8.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
and
Office
property
fittings
equipment
£
£
£
COST
At 1 January 2025
665,000
-
19,447
Additions
-
23,822
-
At 31 December 2025
665,000
23,822
19,447
DEPRECIATION
At 1 January 2025
-
-
6,036
Charge for year
-
4,764
3,353
At 31 December 2025
-
4,764
9,389
NET BOOK VALUE
At 31 December 2025
665,000
19,058
10,058
At 31 December 2024
665,000
-
13,411 |
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME/(EXPENDITURE)
2,163
(8,822)
RECONCILIATION OF FUNDS
Total funds brought forward
468,760
281,655
TOTAL FUNDS CARRIED FORWARD
470,923
272,833
7.
INDEPENDENT EXAMINATION FEE
2025
£
Independent Examiner's fee
2,760
8.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
and
Office
property
fittings
equipment
£
£
£
COST
At 1 January 2025
665,000
-
19,447
Additions
-
23,822
-
At 31 December 2025
665,000
23,822
19,447
DEPRECIATION
At 1 January 2025
-
-
6,036
Charge for year
-
4,764
3,353
At 31 December 2025
-
4,764
9,389
NET BOOK VALUE
At 31 December 2025
665,000
19,058
10,058
At 31 December 2024
665,000
-
13,411 |
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME/(EXPENDITURE)
2,163
(8,822)
RECONCILIATION OF FUNDS
Total funds brought forward
468,760
281,655
TOTAL FUNDS CARRIED FORWARD
470,923
272,833
7.
INDEPENDENT EXAMINATION FEE
2025
£
Independent Examiner's fee
2,760
8.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
and
Office
property
fittings
equipment
£
£
£
COST
At 1 January 2025
665,000
-
19,447
Additions
-
23,822
-
At 31 December 2025
665,000
23,822
19,447
DEPRECIATION
At 1 January 2025
-
-
6,036
Charge for year
-
4,764
3,353
At 31 December 2025
-
4,764
9,389
NET BOOK VALUE
At 31 December 2025
665,000
19,058
10,058
At 31 December 2024
665,000
-
13,411 |
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME/(EXPENDITURE)
2,163
(8,822)
RECONCILIATION OF FUNDS
Total funds brought forward
468,760
281,655
TOTAL FUNDS CARRIED FORWARD
470,923
272,833
7.
INDEPENDENT EXAMINATION FEE
2025
£
Independent Examiner's fee
2,760
8.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
and
Office
property
fittings
equipment
£
£
£
COST
At 1 January 2025
665,000
-
19,447
Additions
-
23,822
-
At 31 December 2025
665,000
23,822
19,447
DEPRECIATION
At 1 January 2025
-
-
6,036
Charge for year
-
4,764
3,353
At 31 December 2025
-
4,764
9,389
NET BOOK VALUE
At 31 December 2025
665,000
19,058
10,058
At 31 December 2024
665,000
-
13,411 |
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
NET INCOME/(EXPENDITURE)
2,163
(8,822)
RECONCILIATION OF FUNDS
Total funds brought forward
468,760
281,655
TOTAL FUNDS CARRIED FORWARD
470,923
272,833
7.
INDEPENDENT EXAMINATION FEE
2025
£
Independent Examiner's fee
2,760
8.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
and
Office
property
fittings
equipment
£
£
£
COST
At 1 January 2025
665,000
-
19,447
Additions
-
23,822
-
At 31 December 2025
665,000
23,822
19,447
DEPRECIATION
At 1 January 2025
-
-
6,036
Charge for year
-
4,764
3,353
At 31 December 2025
-
4,764
9,389
NET BOOK VALUE
At 31 December 2025
665,000
19,058
10,058
At 31 December 2024
665,000
-
13,411 |
Restricted
funds
£
(8,822)
281,655
272,833 |
Restricted
funds
£
(8,822)
281,655
272,833 |
|
Total
funds
£
(6,659)
750,415
743,756 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2025 |
|
|
2024 |
|
|
|
|
|
£ |
|
|
£ |
|
|
|
|
|
2,760 |
|
|
2,760 |
|
|
|
|
|
|
|
|
|
|
Freehold
property
£
665,000
-
665,000
-
-
-
665,000
665,000 |
Fixtures
and
fittings
£
-
23,822
23,822
-
4,764
4,764
19,058
- |
|
Office
equipment
£
19,447
-
19,447
6,036
3,353
9,389
10,058
13,411 |
|
|
Totals
£
684,447
23,822
708,269
6,036
8,117
14,153
694,116
678,411 |
|
73 Binscombe Crescent, Farncombe
Thishousewasboughtaround40yearsagofortheuseoftheAssistantCurate.Itformspartofthe general
unrestrictedfund.ThepropertywasvaluedinOctober2018bySeymoursestateagentsat£415,000.It was
rented-out commercially for a rent of £1,525 per month, increasing to £1,625 per month during the year.
continued...
Page 17
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
8. TANGIBLE FIXED ASSETS - continued
26 Tudor Road, Farncombe
This propertywas purchasedin October 2001 as our contributiontowardsthe costs of sharinga joint youth worker
withanumberofotherGodalmingchurches.Ithasbeenvaluedat£250,000.ItislettotheTrinityTrustand a
nominalrentalincomeisreceived.Thepropertywaspurchased72%fromtheCapitalFundand28%from the
SundaySchoolFund.All receiptsand paymentsassociatedwith 26 TudorRoad must be appliedto the fundsin the
same proportionsandshouldthepropertybe soldthefundsmustalsobe reimbursedinthesame proportions. It
was rented-out commercially for a rent of £1,200 per month.
9. FIXED ASSET INVESTMENTS
Listed |
Listed |
investments |
|
|
£ |
MARKET VALUE |
|
At 1 January 2025 |
19,382 |
Loss on revaluation |
(775) |
|
|
|
|
At 31 December 2025 |
18,607 |
|
|
|
|
NET BOOK VALUE |
|
At 31 December 2025 |
18,607 |
|
|
|
|
At 31 December 2024 |
19,382 |
|
|
There were no investment assets outside the UK. |
|
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
31.12.25 |
31.12.24 |
|
£ |
£ |
Other debtors |
425 |
- |
Prepayments and accrued income |
5,370 |
1,724 |
|
5,795 |
1,724 |
continued...
Page 18
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|
31.12.25 |
31.12.24 |
|
£ |
£ |
Trade creditors |
400 |
- |
Accrued expenses |
15,404 |
18,671 |
Deferred income |
2,879 |
- |
|
18,683 |
18,671 |
Creditors include £12,000 (2024: £13,000) relating to unpaid Parish Share.
12. MOVEMENT IN FUNDS
Unrestricted funds
General Fund
Children's Work Fund
Project Fund
PB & JP Trower Legacy Fund
Small Legacies Fund
Future Energy Saving Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Organ Fund
Toddler Group Fund
Sylvia Mitchell Legacy Fund
Choir Robe Fund
Kettles On Fund
Community Outreach Fund
TOTAL FUNDS |
Net
movement
At 1.1.25
in funds
£
£
434,023
(283)
1,366
88
9,042
-
23,964
-
27
5,322
2,500
-
470,922
5,127
180,000
26,391
385
87
79,033
2,411
288
352
3,284
612
8,842
-
257
-
591
(33)
154
-
272,834
29,820
743,756
34,947 |
Transfers
between
funds
£
2,184
-
(2,184)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- |
At
31.12.25
£
435,924
1,454
6,858
23,964
5,349
2,500 |
|
|
|
476,049
206,391
472
81,444
640
3,896
8,842
257
558
154 |
|
|
|
302,654 |
|
|
|
778,703 |
continued...
Page 19
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
12. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Unrestricted funds
General Fund
Children's Work Fund
Small Legacies Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Organ Fund
Toddler Group Fund
Kettles On Fund
TOTAL FUNDS |
Incoming
resources
£
137,293
574
5,322
143,189
32,575
100
3,406
2,311
1,379
-
39,771
182,960 |
Resources
expended
£
(136,801)
(486)
-
(137,287)
(6,184)
(13)
(995)
(1,959)
(767)
(33)
(9,951)
(147,238) |
Gains and
Movement
losses
in funds
£
£
(775)
(283)
-
88
-
5,322
(775)
5,127
-
26,391
-
87
-
2,411
-
352
-
612
-
(33)
-
29,820
(775)
34,947 |
|
|
|
|
continued...
Page 20
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General Fund
Children's Work Fund
Project Fund
PB & JP Trower Legacy Fund
Small Legacies Fund
Future Energy Saving Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Organ Fund
Toddler Group Fund
Sylvia Mitchell Legacy Fund
Choir Robe Fund
Kettles On Fund
Community Outreach Fund
TOTAL FUNDS |
Net
movement
At 1.1.24
in funds
£
£
433,762
261
1,351
15
7,156
1,886
23,964
-
27
-
2,500
-
468,760
2,162
191,803
(11,803)
379
6
76,463
2,570
288
-
2,732
552
8,842
-
257
-
591
-
300
(146)
281,655
(8,821)
750,415
(6,659) |
At
31.12.24
£
434,023
1,366
9,042
23,964
27
2,500 |
|
|
470,922
180,000
385
79,033
288
3,284
8,842
257
591
154 |
|
|
272,834 |
|
|
743,756 |
continued...
Page 21
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General Fund
Children's Work Fund
Project Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Toddler Group Fund
Community Outreach Fund
TOTAL FUNDS |
Incoming
resources
£
125,289
527
3,327
129,143
8,233
101
3,203
1,229
-
12,766
141,909 |
Resources
expended
£
(125,462)
(512)
(1,441)
(127,415)
(20,036)
(95)
(633)
(677)
(146)
(21,587)
(149,002) |
Gains and
Movement
losses
in funds
£
£
434
261
-
15
-
1,886
434
2,162
-
(11,803)
-
6
-
2,570
-
552
-
(146)
-
(8,821)
434
(6,659) |
|
|
|
|
continued...
Page 22
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General Fund
Children's Work Fund
Project Fund
PB & JP Trower Legacy Fund
Small Legacies Fund
Future Energy Saving Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Organ Fund
Toddler Group Fund
Sylvia Mitchell Legacy Fund
Choir Robe Fund
Kettles On Fund
Community Outreach Fund
TOTAL FUNDS |
Net
movement
At 1.1.24
in funds
£
£
433,762
(22)
1,351
103
7,156
1,886
23,964
-
27
5,322
2,500
-
468,760
7,289
191,803
14,588
379
93
76,463
4,981
288
352
2,732
1,164
8,842
-
257
-
591
(33)
300
(146)
281,655
20,999
750,415
28,288 |
Transfers
between
funds
£
2,184
-
(2,184)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- |
At
31.12.25
£
435,924
1,454
6,858
23,964
5,349
2,500 |
|
|
|
476,049
206,391
472
81,444
640
3,896
8,842
257
558
154 |
|
|
|
302,654 |
|
|
|
778,703 |
continued...
Page 23
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
12. MOVEMENT IN FUNDS - continued
A currentyear12 monthsandprioryear12 monthscombinednetmovementinfunds,includedintheabove are
as follows:
Unrestricted funds
General Fund
Children's Work Fund
Project Fund
Small Legacies Fund
Restricted funds
Capital Fund
Flower Fund
Sunday School Fund
Organ Fund
Toddler Group Fund
Kettles On Fund
Community Outreach Fund
TOTAL FUNDS |
Incoming
resources
£
262,582
1,101
3,327
5,322
272,332
40,808
201
6,609
2,311
2,608
-
-
52,537
324,869 |
Resources
expended
£
(262,263)
(998)
(1,441)
-
(264,702)
(26,220)
(108)
(1,628)
(1,959)
(1,444)
(33)
(146)
(31,538)
(296,240) |
Gains and
Movement
losses
in funds
£
£
(341)
(22)
-
103
-
1,886
-
5,322
(341)
7,289
-
14,588
-
93
-
4,981
-
352
-
1,164
-
(33)
-
(146)
-
20,999
(341)
28,288 |
|
|
|
|
General Fund
This fund is availablefor general use by the PCC and the funds are unrestrictedin their use i.e. they may be applied
at the discretion of the PCC for furthering the mission of the church.
Children's Work Fund
Adesignatedfund(i.e.thereisnorestrictiononthemoneyhoweverthePCChasallocateditfora particular
purpose)thatholdstheproceedsoftheAfterSchoolClubheldatFarncombeCofEInfantSchooland donations
from Messy Church. The money is designated for projects to further the church's work with children.
Project Fund
Somedonorsrequestthatwedonotusedonationstowardsday-to-dayexpendituresuchasutilitybills.We may
usethemoneyforanyspecificitemorproject(thisisnotknownatthetimeofdonation).Thisfund includes
proceeds from our main Church activities such as the Quiz Night.
PB & JP Trower Legacy Fund
ThePCCreceivedalegacyof£51,401fromPhyllisandJeanTrowerduring2018.Therearenorestrictionson the
use of this money however the PCC intendto use it for specificprojects(i.e. not for day-to-dayexpenditure)in line
withtheirstatedlegacypolicy.noexpenditurewasallocatedtothisfundin2025(in2024,thisfundwasused to
cover the fire safety risk assessment and alarm).
continued...
Page 24
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
12. MOVEMENT IN FUNDS - continued
Small Legacies Fund
Fromtime-to-timewe receivesmalllegacieswhichwe handleinaccordancewithourLegacyPolicy.This requires
thatwe use the moneyon a specificitem or projectandnottowardsday-to-dayexpenditure.Thisrestricted fund
holds such money from legacies so that we can identify on what it was spent.
Future Energy Saving Fund
An unrestrictedfundin responseto the increasein energycostsfollowingthe startof the Ukrainewar.Where we
haveanysurplusfunds,atransferismadetothisfundtobeusedtocounteractfutureincreasedenergy costs,
particularly when our supplier arrangements are renewed.
Capital Fund
Arestrictedfundforcapitalprojects.Thefundholdsa72%shareof26TudorRoad,valuedat£180,000 and
receives a corresponding proportion of the profits from rental.
Flower Fund
This is a restrictedfund which representsmoney donatedfor flowers in Churchand is releasedto flower arrangers
on request.
Farncombe Church of England Sunday School Fund (Sunday School Fund)
This restrictedfundis an EducationalTrust.The Trusteesare the RectorandChurchwardens.The Fundis invested
withinterestto accumulatein the account.It hasa 28% shareof 26 TudorRoadvaluedat £70,000andreceives a
corresponding share of the profits from rental.
Organ Fund
A restricted fund for donations and funds raised to carry out repairs on the church organ.
Toddler Group Fund
Thisrestrictedfundholdsdonationsreceivedforrunningof the St John'sToddlerGroupandis designatedfor the
use of the group to purchase materials and equipment. No expenditure was covered by this fund in 2025 or 2024.
Sylvia Mitchell Legacy Fund
ThePCCreceiveda legacyof£9,982fromMrsMitchellduring2016.Thisamounthasbeenrestrictedfor projects
relating to the musical life of the church according to her wishes.
Choir Robe Fund
Arestrictedfund,initiallycontainingmoneydonatedfromtheproceedsofthe2019SpringFairtowards the
purchase of new robes for the choir and serving team.
Kettles On Fund
ArestrictedfundusedtoholdgrantsandotherincomefromtheKettlesOngroup.Thismoneywillbe used
towards transport for people attending and other items to support and enhance the running of the group.
Community Outreach Fund
ThisrestrictedfundwasoriginallyusedtoholdgrantsandotherincomededicatedtotheAfterSchool Meals
initiative. Despite this initiative's disbandment, the money will continue to be used to support those in need.
continued...
Page 25
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
Page 26
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Detailed Statement of Financial Activities |
|
|
for the Year Ended 31 December 2025 |
|
|
|
31.12.25 |
31.12.24 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Donations and legacies |
|
|
Legacies |
6,572 |
- |
Grants |
24,248 |
- |
Planned giving |
51,560 |
49,101 |
Collections & other giving |
17,670 |
13,258 |
Income tax recovered |
16,681 |
13,672 |
|
116,731 |
76,031 |
Other trading activities |
|
|
Spring Fair |
4,836 |
3,932 |
Magazine advertisements and sponsorship |
2,671 |
2,500 |
Sale of work |
1,030 |
1,224 |
Special events/refreshments |
2,169 |
2,303 |
Farncombe Village Show |
899 |
793 |
|
11,605 |
10,752 |
Investment income |
|
|
Dividends received |
671 |
526 |
Bank interest |
276 |
514 |
|
947 |
1,040 |
Charitable activities |
|
|
Rent of church room |
23,035 |
23,331 |
Wedding and funeral fees |
1,985 |
3,947 |
Book of Remembrance |
100 |
150 |
After School Club |
332 |
341 |
Messy Church |
242 |
186 |
Toddler Group |
1,380 |
1,228 |
Craft Group income |
125 |
- |
26 Tudor Road rent |
12,035 |
11,435 |
73 Binscombe Crescent rent |
14,443 |
13,383 |
|
53,677 |
54,001 |
Other income |
|
|
Other income |
- |
85 |
Total incoming resources |
182,960 |
141,909 |
This page does not form part of the statutory financial statements
Page 27
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
EXPENDITURE
Other trading activities
Magazine costs
Spring Fair
Special events/refreshments
Farncombe Village Show
Charitable activities
Wages
Pensions
Sundries
Diocesan Quota/Parish Share
Church running costs
Church room maintenance
Rector and rectory expenses
Church utilities
Church premises insurance
Flowers
Wedding and funeral fees
Toddler group
Messy church
After school club
Stationery and other admin costs
Church room cleaning
Organists
School leavers bibles
Subscriptions
Single Tracks Group
Costs of 73 Binscombe Crescent
Costs of 26 Tudor Road
Professional fees
Fixtures and fittings
Depreciation of office equipment
Grants to institutions
Support costs
Governance costs
Independent Examiner's fees |
Detailed Statement of Financial Activities
for the Year Ended 31 December 2025
31.12.25
31.12.24
£
£
2,650
2,354
141
1,018
382
147
360
-
3,533
3,519
5,887
9,188
-
95
178
200
90,111
88,825
6,376
12,880
245
144
529
438
6,002
5,184
5,388
4,992
63
95
1,150
1,958
767
677
366
373
576
139
3,366
1,371
2,688
2,642
3,194
3,061
443
500
637
770
-
146
395
350
1,972
474
-
1,077
4,764
-
3,353
3,353
2,495
3,911
140,945
142,843
2,760
2,640 |
Detailed Statement of Financial Activities
for the Year Ended 31 December 2025
31.12.25
31.12.24
£
£
2,650
2,354
141
1,018
382
147
360
-
3,533
3,519
5,887
9,188
-
95
178
200
90,111
88,825
6,376
12,880
245
144
529
438
6,002
5,184
5,388
4,992
63
95
1,150
1,958
767
677
366
373
576
139
3,366
1,371
2,688
2,642
3,194
3,061
443
500
637
770
-
146
395
350
1,972
474
-
1,077
4,764
-
3,353
3,353
2,495
3,911
140,945
142,843
2,760
2,640 |
|
|
|
|
|
3,519
9,188
95
200
88,825
12,880
144
438
5,184
4,992
95
1,958
677
373
139
1,371
2,642
3,061
500
770
146
350
474
1,077
-
3,353
3,911 |
|
|
142,843
2,640 |
This page does not form part of the statutory financial statements
Page 28
The Parochial Church Council of the
Ecclesiastical Parish of Saint John,
Farncombe
Detailed Statement of Financial Activities
Detailed Statement of Financial Activities |
|
|
for the Year Ended 31 December 2025 |
|
|
|
31.12.25 |
31.12.24 |
|
£ |
£ |
Total resources expended |
147,238 |
149,002 |
Net income/(expenditure) before gains and |
|
|
losses |
35,722 |
(7,093) |
Realised recognised gains and losses |
|
|
Realised gains/(losses) on fixed asset investments |
(775) |
434 |
Net income/(expenditure) |
34,947 |
(6,659) |
This page does not form part of the statutory financial statements
Page 29