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
- examine the accounts under section 145 of the 2011 Act;
1. which give me reasonable cause to believe that in any material respect the requirements
- follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
- to keep accounting records in accordance with s.130 of the 2011 Act; or
- to prepare accounts which accord with these accounting records
- state whether particular matters have come to my attention.
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.
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Edward House 15th February 2026
Great Missenden
## **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:
- (a) Gentle Bequest, of which the income is to be used for the
General purposes of Great Missenden and Parish Church
- (b) Church Hall Charity ( Oldham Hall) , of which the income is to be
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 Liabilities**see 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**
- a Accounting Convention - these accounts have been prepared on the historical cost convention using the accruals basis to bring them in line with the accounting policies required under the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP 2005
- b 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 purpose of any additional clarity or for the better understanding of these financial statements
- c Investment Assets- Investment Assets are revalued at the end of the year using the closing mid-market valuation
- d Maintenance Fund is now closed.
## **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