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← The Parochial Church Council Of The Ecclesiastical Parish Of St Peter And St Paul Great Missenden With Ballinger And Little Hampden

2025-12-31-accounts

Annual Report of the Parochial Church Council of St Peter and St Paul, Great Missenden for the year ended 31 December 2025

Administrative Information

The parish comprises the churches of St Peter and St Paul, Great Missenden, St Mary’s Ballinger, and the Church at Little Hampden. It also acts as the managing trustees of the Oldham Hall, a registered charity (1063630), which owns this parish hall.

The Vicarage is at 2 Walnut Close, Great Missenden, Bucks, HP16 9AL. The Church telephone number is 01494 862352.

The Parochial Church Council (the PCC) is a registered charity (1129874), registered with the Charity Commission.

The members of the PCC who served from 1 January 2025 until this report was approved are:

Chairman: Rev’d Malcolm Chalmers, Vicar Licensed Lay Minister Emeritus: Patricia Neale

Churchwardens: Val Withams and Ross Pusey. The Standing Committee of Church members also Covers necessary issues and meets when required.

Sadly Brenda Harris passed away in early 2025.

Representative on the Deanery Synod: Vacant. Rev’d Malcolm Chalmers attends. Elected Members: Christopher Figg, Margaret Cameron, Anne Ellis, Philippa Howells, Wendy Harris, Jamie Gairdner, Thais Hobbs, Val Withams, Rosemary Ladd, Graeme Petrie-Brown, Stephen Tanno, Elisabeth Hobs-Hubach, Ross Pusey.

Sadly Christopher Nickless passed away during the period. Guy Priestley resigned from the PCC during the

period.

Liza Wormell and Aileen Fenn are joint PCC Secretaries.

Structure, Governance and Management

The PCC members are elected in accordance with the Church Representation Rules. Regular worshippers are encouraged to register on the electoral roll.

Objectives and Activities

The PCC is responsible for cooperating with the Vicar and Clergy to promote the whole mission of the Church in the Parish, and as Trustee for managing the Oldham Hall.

Achievements and Performance

This is set out in detail in the ensuing sections of the annual report

Financial Review

This is also set out in the annual report. The annual accounts form part of the annual report.

Reserves Policy

It is the policy of the PCC to maintain a balance on unrestricted funds that equates to 6 months expenditure to cover emergency situations that may arise from time to time. However, it has not been possible to adhere to this policy every year because of the pressures on income and expenditure, especially the Parish Share. Six months expenditure is approximately £65,000/£70,000. Overall liquid funds of the Parish at 31[st] December

2025 amounted to £211,338. [ 2024 £209,967]. See Notes 10 & 16 to the Accounts, Note 16 advising the year end value of the Charifund and Charity Multi Asset Fund. However, £140779 [2024-£156296] funds are restricted. We are advised that Diocesan policy is 3 months expenditure as policy.

Serious Incidents

There were no serious incidents in the period under review.

Approved by the PCC on th March 2026, and signed on their behalf by:

Rev’d Malcolm Chalmers (Chairman)

Independent Examiner's Report to the PCC of the Parish of Great Missenden with Ballinger and Little Hampden

I report on the accounts for the year ended 31st December 2025,

which are set out on pages 1 to 8.

Respective responsibilities of the PCC and Independent Examiner

The PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matters have come to my attention:

It is my responsibility to

have not been met; or

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records.

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

==> picture [327 x 46] intentionally omitted <==

Edward House 15th February 2026

Great Missenden

==> picture [320 x 40] intentionally omitted <==

BALANCE SHEET AS AT 31 DECEMBER 2025

Parish of Great Missenden with Ballinger and Little Hampden

FIXED ASSETS
Note
Freehold property
Piano
7
Lighting System
7
Accounting & Office Systems
7
CCTV
7
Sound System
7
Camera Streaming System
7
INVESTMENT ASSETS
11
CURRENT ASSETS
Debtors
8
Charibonds and Charifunds
16
Cash at Bank and In Hand
16
LIABILITIES: AMOUNTS FALLING
DUE WITHIN ONE YEAR
9
NET CURRENT ASSETS
Intra-parish balances
NET ASSETS
FUNDS
Unrestricted
Restricted
10
Endowment
11
TOTAL FUNDS		 2025
1
1
1
1
1
1
6
25,883
19,849
60,000
151,338
231,187
-20,909
210,278
-6,012
230,155
69,505
134,767
25,883
230,155
Chur		 2024
1
1
1
1
1
1,332
1,337
23,046
20,918
60,000
149,967
230,885
-15,901
214,984
-4,389
234,978
60,025
151,907
23,046
234,978
ches		 2025
1
1
23,404
0
0
0
0
0
0
6,012
29,417
6,012
23,405
29,417
Oldha		 2024
1
1
19,948
0
0
0
0
0
0
4,389
24,338
4,390
19,948
24,338
m Hall		 2025
1
1
1
1
1
1
1
CONSOLID		 2024
1
1
1
1
1
1
1,332
ATED FUNDS
7
49,287
19,849
60,000
151,338		 1,338
42,994
20,918
60,000
149,966
231,187
-20,909
210,278
0		 230,884
-15,901
214,984
0
259,572 259,316
69,505
140,779
49,288		 60,025
156,297
42,994
259,572 259,316

Approved by the Parochial Church Council on nnth March 2026 and signed on its behalf by:

Rev'd Malcolm Chalmers (Chairman) Mike O'Farrell [Finance] Page 1

Parish of Great Missenden with Ballinger and Little Hampden

Statement of Financial Activities
for the year ended 31 December 2025
Incoming Resources
Note
Incoming resources from donors
2a
Income from operating activities
2b
Income from investments
2c
Other ordinary incoming resources
2d
Grant from the Oldham Hall
2e
Total Incoming Resources
Resources Used
Grants
3a
Activities directly related to the work of the church
3b
Fund-raising and publicity
3c
Church management and administration
3d
Total Resources Used
Net Incoming /(Outgoing) Resources
Prior year adjustment
Net movement in funds
Balances brought forward at 1 January
Balances carried forward at 31December
Church
Unrestricted
Restricted
94,294
2,015
19,211
6,760
2,726
205
123,196
2,015
99,280
22,936
829
13,607
113,716
22,936
9,480
-20,921
3,781
9,480
-17,140
60,025
151,907
69,505
134,767
2025		 Unrestricted
Restricted
99,025
2,010
18,874
7,327
3,674
404
129,304
2,010
110,282
9,262
610
16,908
127,800
9,262
1,504
-7,252
-212
1,504
-7,464
58,521
159,371
60,025
151,907
2024
2,010
9,262
9,262
-7,252
-212
-7,464
159,371
151,907

Page 2

Parish of Great Missenden with Ballinger and Little Hampden

Form of Accounts

These accounts comprise the consolidated accounts of three churches in the parish of Great Missenden and the Oldham Hall charity (the Oldham Hall), a charity under the control of the PCC who are the managing trustees. Separate Oldham Hall accounts have been prepared.

Gains and Losses on Investments

Realised gains or losses are recognised when investments are sold.

Unrealised gains or losses are accounted for on revaluation of investments as at 31 December.

Resources Used

To account for the activities of the whole parish, separate and consolidated balance sheets are included; the income and expenditure for the Oldham Hall have not been consolidated but shown by way of note (12).

1. Accounting Policies

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 the statement of recommended practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16th July 2014.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

Grants

Grants and donations are accounted for when paid over or when an amount is set aside pending imminent payment.

Fixed Assets

Consecrated Land and Buildings and movable church furnishings

Consecrated and benefice property of any kind is excluded from the financial statements by Section 10(2)(a) and (c ) of the Charities Act 2011.

Movable church furnishings held by the Vicar and Church Wardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are inspected annually by the Deanery. For inalienable property acquired prior to January 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. No such property has been acquired since January 2000.

Funds

Endowment funds are funds, the capital of which must be retained; only the income arising may be used - either for the restricted or unrestricted purpose for which the endowment was established.

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or the repair of removable church furnishings acquired before January 2000 is written off.

Restricted funds, which may be capital or income funds, are funds that are subject to specific wishes from a donor at the time of the gift or the terms of a public appeal.

Unrestricted funds are general funds which can be used by the PCC for general purposes, and may include funds that have been designated by the PCC for particular purposes.

Freehold Property

The property of the Oldham Hall is included in the Balance Sheet at the nominal value of £1 as the cost and effort of obtaining a valuation is not justified for the purposes of any additional clarity or for the better understanding of these financial statements.

Incoming Resources

Voluntary income and Capital Sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable is recognised only when received.

Other fixtures, fittings and office equipment

All Fixed Assets are now written down to a value of £1 in these Accounts.

Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Sales of books and magazines from the church book-stall are accounted for gross. Dividends are accounted

accounted for when due and payable.Interest entitlements are accounted for as they accrue.

Investments

Investments are valued at market value at 31st December 2025.

Page p 3

Parish of Great Missenden with Ballinger and Little Hampden Statement of Financial Activities

for the year ended 31 December 2025

2 Incoming Resources
2a Incoming resources from donors
Bank Giro Credits
Envelopes
Donations,Good box & Website donations
Bequests
Income tax (to be) recovered
Collection at all services
Wallsafe
2b Income from operating activities
Fees
Less: Fees expended
Cream Teas
Other fundraising
Bookstall
Newsletter/magazine
2c Income from investments and deposits
Investment income
2d Other ordinary incoming resources
Miscellaneous
2e Grant from the Oldham Hall
Total Incoming Resources		 Churches Churches Churches
Unrestricted
Restricted
56,874
2,000
1,919
15
9,611
17,903
7,559
428
94,294
2,015
9,798
-6,299
10,880
4,735
97
19,211
0
6,760
6,760
0
2,726
2,726
0
205
123,196
2,015
2025		 Unrestricted
Restricted
57,112
2,000
1,364
10
12,773
18,909
8,411
456
99,025
2,010
8,384
-5,712
11,192
4,996
14
18,874
0
7,327
7,327
0
3,674
3,674
0
404
129,304
2,010
Page 4
2024
2,010
0
0
0
2,010
Page 4

Parish of Great Missenden with Ballinger and Little Hampden Statement of Financial Activities for the year ended 31 December 2025

3 Resources Used
3a Grants
Now shown in Note 13
Note
Mission Giving
13
Charities (inc. Spec. Collections)
13
Donations
13
3b Activities directly related to the work of the Church
Ministry
Parish share
Priest's expenses
Assistant clergy
Junior church
Organists+Musical Director & Organ
5
Choir robes & Music
Altar requisites
Flowers
Maintenance & Repairs, Cleaning
10
Contributions re fabric from the Church Friends
Churchyards
Energy & Water
Insurance
Printing, Stationery & Postage
Legal & Professional
Depreciation of Lighting
Depreciation of Streaming System
Depreciation of Accounting and Office Systems
Depreciation of Sound Deck
Depreciation of Sound System/Streaming System
Bookstall
GM Vicarage
Miscellaneous
3c Fundraising & Publicity
Cream teas & other Fund Raising expenses
3d Church Management & Administration
Office Rent & Expenses
Administration, Telephones & IT
5
Total Resources used		 Churches
Unrestricted
0
67,107
1,382
98
6,361
55
543
223
4,554
1,673
7,034
6,969
1,876
171
1,234
99,280
829
829
13,607
13,607
113,716
2025		 Restricted
0
21,605
1,331
22,936
0
0
22,936
 Unrestricted
0
65,280
993
98
6,167
135
373
15,696
888
9,229
6,726
2,802
37
1,858
110,282
610
610
328
16,580
16,908
127,800
2024		 Restricted
0
276
158
7,496
1,332
9,262
0
0
9,262
Page 5

Parish of Great Missenden with Ballinger and Little Hampden Statement of Financial Activities

for the year ended 31 December 2025

4
5
6
8		 Trustee Expenses
2025
Number of Trustees who were paid expenses
2
Nature of Expenses:
Travel, course, clergy expenses
£
Total amount paid
1,480
Related Party Transactions
The only Charity Trustee who received remuneration from the charity wa
Wendy Harris, who received £6000 for her role as Church Organist.
Investments
The Gentle Bequest fund comprises 3077.68 units held in the
Black Rock Charishare Fund, which is an Equity Fund.
The Church Hall Charity (Oldham Hall) Fund comprises 1354.88
units held in the M&G Charifund, which is an Equity Fund.
2025
Debtors
£
Income Tax Recovered
Unrestricted
17,648
Restricted
Sundry
Unrestricted
2,201
Restricted
19,849
The Income Tax refund was received on 2nd February 2026.		 2024
7
2
£
1,091
s
2024
£
18,424
2,494
9
20,918		 Fixed Assets
2025
£
Piano at historic cost
5,284
Depreciation to date
-5,283
1
Lighting system at historic cost
4,810
Depreciation to date
-4,809
1
Accounting & Office Systems
4,818
Depreciation to date
-4,817
1
CCTV at historic cost
2,695
Depreciation to date
-2,694
1
Sound System at historic cost
22,825
Depreciation to date
-22,824
1
Camera Streaming System
6,659
Depreciation to date
-6,658
1
Total Fixed Assets
6
2025
£
Liabilities
Expense Creditors inc. Oldham Hall
7,690
Charities - inc. special collections
13,219
20,909
The Oldham Hall book-keeping is
now integrated with Xero Church system.		 2025
£
5,284
-5,283
1
4,810
-4,809
1
4,818
-4,817
1
2,695
-2,694
1
22,825
-22,824		 2024
£
5,284
-5,283
1
4,810
-4,809
1
4,818
-4,817
1
2,695
-2,694
1
22,825
-22,824
1 1
6,659
-6,658		 6,659
-5,327
1 1,332
1,337
2024
£
6,930
8,971
15,901

Page 6

Statement of Financial Activities for the year ended 31 December 2025

**10 ** Restricted Funds
Watson Cottages Sale Proceeds
Junior Church/Youth
Fabric Fund (see Note 14)
Repair and Improvements Appeal
Other
Oldham Hall		 2025
£
61,039
20718
0
32,831
21,279
134,767
6,012
140,779		 2024
£
61,039
19618
2,135
52,003
17,112
151,907
4,389
156,296

The principal Restricted Funds are to be used for:

funds may be used for a house

Watson Cottages

for a curate or caretaker or for any other ecclesiastical purpose in the Parish.

Fabric Fund

for improvement and maintenance

of St Peter & Paul Church.

**11 ** Endowments
[Value at the end of the year]
Gentle Bequest
Church Hall Charity		 2025
£
25,883
23,406		 2024
£
23,046
19,949

The endowment funds are:

General purposes of Great Missenden and Parish Church

used for promoting the religious education of persons who are resident in the Ecclesiastical Parish of St Peter and St Paul, Great Missenden.

12 Oldham Hall

The income and expenditure of this is attached as part of this report package. All transactions are separately identified, however, following the closure of TSB Great Missenden, banking is carried out within the PCC bank accounts at CafBank.

Repair and Improvements Appeal the funding of capital projects, some of which were identified in the 2010 Appeal literature

Page 7

Parish of Great Missenden with Ballinger and Little Hampden Statement of Financial Activities for the year ended 31 December 2025

13 Special Collections and Donations (Restricted)
Home Mission and other Church Societies
Childrens' Society - Christingle in 2024 including Ballinger
Secular Charities
Bucks Historic Churches Trust
RSCM
Save The Children
Pancreatic Cancer
Ukraine Hilltop Villages Project
Embrace the Middle East
Abraham's Children in Crisis [ACIC]
Wycombe Womens' Refuge
Youth Concern
Leaf
Motor Neurone Disease
Lindengate
Royal British Legion
Wycombe Refugee Charity
Total
There are small donations of goods by parishioners each year main		 2025
£
362
362
0
102
314
0
0
888
0
2,389
374
374
0
888
602
0
5,931
6,293
ly to the		 2024
14
£
223
15
223
0
55
16
0
0
0
804
0
0
0
104
0
804
308
2,031
4,106
4,329		 Commitment under the Fabric Fund
There were no commitments at 31st December 2025.
Donations
£900 has been donated by 'The Friends' and has offset
the cost of certain ongoing maintenance and fabric repairs.
Churches- Deposits, Investments , Bank and Cash Balances
2025
2025
2024
£
£
£
Charibond
30,000
30,000
Charifund
30,000
60,000
30,000
Bank Current/Deposits
150,910
149,367
Petty Cash and Floats
428
151,338
600
Churches Liquid Funds
211,338
Chari Multi Asset 31-12-25
£40,404
[2024 £34269]
Charifund value 31-12-25
£37,547
[2024 £32001]
These values have not been reflected in the
Balance Sheet as values can rise and fall daily.
Income from these investments is reflected in the Accounts.		 2024
£
60,000
149,967
209,967

There are small donations of goods by parishioners each year, mainly to the Old Tea Warehouse. The value of these goods is neither valued nor reflected above.

There may be further payment to ACIC regarding the recipe books when further sales are possible.

Also see Note 9, Liabilities, where any such Special Collections and Donations not paid out at 31st December are held as Restricted Funds liability.

Page 8

Great Missenden Church Hall Charity

(operating as "The Oldham Hall"

Income and Expenditure Account- Year to 31st December 2025

Hall Income
Rental charges
Donations
Fund raising
Net proceeds of refreshment sales - opening
Hall costs
Cleaning and Caretaker
Light, Heat and Water
Insurance
IT and WiFi
Restoration, repairs, equipment and Fees
Administration and Sundries
Net Hall Income/(Deficit)
Interest and Investment Income
Grant to St Peter & Paul PCC
Transfer from/to Maintenance Fund
Net Surplus/(Deficit) for the Year		 Note
2025
13,895
13,895
3,459
3,595
5
1,034
605
509
3,070
12,272
1,623
793
2,416
-793
1,623		 2024
14,031
14,031
3,328
5,228
1,023
589
3,823
2,148
16,139
-2,108
780
-1,328
-780
-2,108

Great Missenden Church Hall Charity

(operating as "The Oldham Hall")

Balance Sheet as at 31st December 2025

Note
Fixed Assets
Freehold Property
Investment Assets
Current Assets
Debtors
Cash at Bank and in hand see note 12 PCC accounts
Current Liabilitiessee Note 9 to PCC Accounts
Net Current Assets
Intra-Parish Balances
Funds
General Fund 1st January 2023
Net surplus/deficit for the year
Maintenance Fund
Endowment Fund		 2025
1
23,406
0
0
0
0
6,012
29,419
4,390
1,623
6,013
23,406
29,419		 2024
1
19,949
0
0
0
0
4,389
24,339
6,498
-2,108
4,390
19,949
24,339
Rev'd Malcolm Chalmers Chairman Mr E House
For and on behlf of The Parochial Church Council of the Independent Examiner
Ecclesiastical Parish of St Peter and St Paul, Great Missenden
Managing Trustee of the Charity nth March 2026 nth February 2026

Great Missenden Church Hall Charity

(operating as "The Oldham Hall"

Notes to the Accounts

1 Accounting Policies

2 Freehold Property

2 Freehold Property
See note 1
3 Endowment Fund
Balance 1st January
Unrealised loss/profit for the year
Balance 31st December
4 Intra Parish Balances
Current Account with St Peter & St Paul Church.
The Oldham Hall Bank Account at TSB was closed in early 2022 after the GM Branch closed.
Closing balance was transferred to the PCC CafBank in early 2022. The book-keeping is
now integrated with the Church Xero accounting system.		 2025
1
2025
19,949
3,457
23,406
2025
6,012
6,012		 2024
1
2024
19,442
507
19,949
2024
4,389
4,389

5 Insurance

The Insurers [EIO] combined St Mary's Ballinger and Oldham Hall Insurance.The correct apportionment of the 2025 Premium has been reflected in the 2025 Accounts.

2024 Oldham Hall Workings

Lettings
352
30
483
308
540
180
70
160
270
750
70
260
25
360
180
45
80
495
660
300
80
120
231
750
910
23
385
60		 Caretaker
2240		 Energy
204
-1100
596
754
163
742
171
335
249
203
240
189
102
145
168
84
109
52
52
69
135
108
78		 Repairs
109
124
16
48
66
118
40
101
52
270
389
51
70
573
40
1503
437
51
1503
-1503
-282		 Admin
190
325
540
416		 Cleaning Insurance
1023		 IT/WiFi
50
51
51
50
51
35		 Bookings

adj O/B 6497 8177 2240 3848 3776 1471 0 1023 288 0 Closing 2028