REGISTERED CHARI'fY.*4UMBER: 1129909
Report Df the I'rnstees And
Unauditcd Tr'inanfial Statements
for th¢ Ended 31 December 202)
for
BREDON PAROCHIAL CHURCH COUNCIL
Clifton-Cr1ck Sharp & Co. Lid
Cliartei'ed Accountanls
2A-3A Matket Cjaie
Pershoi
Woircsta'5hire
WRIO IDZ

BREDON PAROCHLIL CHURCH COUNCIL
Conients of the FI￿￿￿¢1￿1 St#ternents
FUR TIIE YEAR ENDED.11 DECEMBER 2025
Pgge
Rewrtof the Trustees
Independent E_YAminer's Repnrt
Statement of FRn8ncÈal Activities
B*lance Sheet
Trlotes to the FinaDcial SiatementS
10 to 17
Detglled StstLment uf Firtancl&l Atthvltle$
18 to 19

BREDON PAROCIIL4L CIIURCH COUNCIL
RcpTrrt of tht I'rusttr5
FOIi"I'HE YEAR ENDLD 31 DLCEMBER 21125
ThL hU5t¢¢5 pr¢5ent their repoi1 with the fillancial Statrmenis of the ¢haTity for thc ycar cnded _31 December ?025. Thl ttvstres have
adopted the provjsions of Accounting aJKI Reportin¥ by Chajities.. Statemellt of Recon)meJided PrJ¢Tic¢ applicable to ch4rili¢s
PTepaiiiig their aLcounts in arcordaiice with Iht Ftjiancial Reportin8 Siaiidard applicable in the UK aiid R¢public of Ireland IFRS 10?)
leffL*tive l JanuAry 2019).
The PCC is a charity r¢gisLLred ivith the Charity Conunissj￿l on lJune 2009. Wc UL"c regi5tercd undcr ih¢ namL"The Parochial Churcli
Council of ihe IcLlesiastical P￿15￿ of Si Gil¢s, BredL)U ID the Diocese of W￿leSter., Ther¢ Is on¢ Charity and one tru5l w'idi which
the PCC is a¥so¢iated iii connection will) Si Gile5 Chuicli, namely..
The Frietkds of SC Gile5
Bredon Meadow Trusl from whi¢h the PCC receive5 a Tental income
OBJECTIVES AND AcrJvtTIES
Alms & purposes
The PCC has the responsibility in Promoting the whole inisston of the Church p8stor&l. cvangelistic, Social and ccu1n￿l1cuI in ihe
eeclcsiastical parish. To facilitslc this work the PCC ib also specifically Tespoiisible for mainiainin8 the fabric of St Gilcb aiid thc
Adjoining Church kooTn& and the Chapcl of Ease at Hredon's Norton
Wh¢n plilIUllI)gi our aciiNilies for dic )'cat, thc incumbent and rhe PCC hav¢ conside￿d the CotnmL5SiOII'5 guidatKty ()n publit beDLfil
and, iii particular, Ihe sp￿1r1¢ gild4￿Ce on charities for the a¢Jvancc]ncnt ofTcligion. In co-opcration wilh Ihc incunib¢ni. Ili¢ PCC Is
ionimitted to enabling as iiiany people as posgible lo worship at our ¥hurch and 10 t￿l0￿e parr ot. oiw parish ionunuiTriti¢5 al St Gil¢¥
atjd Bredon's Noiton. 'I'he PCC mailltsitts an oi'¢ti'i¢w ot worship thl￿u8hout the parish and makes suggestions on how our 5Lrvic¢s
ini"oli"¢ the many groups that live within OUT parish.
FINANCIAL REVIEW
Rescri'es policy
'rhe PCC strives LO maintain Su￿1￿len[ reserves t(> ensure that it has thL llccc￿<￿ wodoing Lap1￿1 lo mcct ¢xp¥Adiiure on
maitirenanLe (Trf the ¢liurch buildings ￿ld plant as well a5 being pr¢pillYd tor untorebeen cm¢r&Tency repair5 und 1¢p14￿¢M¥￿￿.. Tliis Js
timated as a minimum of nintt mi)nths expenditure on GLmeral ALLOlllli tor St Giles and Lonsiderdbly mole toi. Br¢don'5 Norton
whcrc thc congregation, and th¢r¢lore the income. js Lonsidvrably sllwller.
Page I

BREDON PAROCHIAL C.HIIRC.H C.OUNCIL
Roportof the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2025
FI]YANCIAL REVILW
The sur[im￿)ry Incotn¢ & Expeiiditure re[￿ on p7 of lh¢ attouiits schedule %hows total incotne for the hl'o Chur£h¢5 ai £51,725 (2024
£80,49LI expLndituie di £100,494 120?4 £9?,5401 resulting ill a defiLIt ot £48,679, (2024 £12.(H9} whirh after addin8 a loss on
i"aluatioJJ ot" investments of £1,-348, LfSultd in ? d¢ficii for the year of £50.117, substantially more than last ycavs £8.900. w'hich
etsjoyed a pusitive r¢i'Jluatioii of inv¢stmLnts of £1,000. This increased Ioss i5 due lo £35,(KbO don8Ei(>ns rcpatd to the original doJwr$
as thtr toilet fund no lo11.￿r rwuircd.
Howev¥* 10 gel a Ll¢atrer Pi¢¢ure of the position ivc should consider the two ChuTche5 5epardtely. and figu￿5 foT Si Gile8 and Bredon&
Norton are showi oil the suprK>rtill8 bLhL￿Ule$.
St Gilcg Chllrch
Al ¢hc beginning of 2025 an onnual Tncoimc budget was Sel at an admiitedly cons￿Vative level of £63,1)(K). and a¢￿al income loralled
£77,(XN> for ihc }'car b¢fo￿ adjusiiiig for iht big refurtd which reduced the repotted income 10 £40.754 as shown in the accounts. The
I￿rea¥e w&% due t(p higher Ihan expe¢ied (iift Aid donations and other income, thanks lo the ￿enerOsitY of the congregaiion. and io
very generous conthhitions from tlie friends of Si Giles whieh were used to help defray substantial e.xpenditure on repair and
lllTr¢ inteiwnce. Church Room hire proNided a helpful £9,WO iJ]¢oJTr¢ was a150 boosted by a series of 511cce55fv1 conccns held in the
Chut¢h whi¢h h¢1￿j J'ais¢ £1.600.
ExpendJrnrL' tor the yeaj. lotalled £91,416. against a budget ot. £87.000. of )vbiLh Millisty Share look up £25,000, and Repair &
MaintenancL anot￿1. £25,￿0, which included the Installation of uiidei. ptiF heal¢rs in the chvir stslls, repai￿ to the c.hancel Roof, the
rL'mcivdl of di8tased and the r¢fUrt)i￿￿1¢nt of the Church Roorns, this last item being Cgv¢r¢d by the proceeds of the pru'ious
)'caV5 Boat RacL5.
Th¢ T¢sulting deficit for ih¢ Y￿ of aboul £5?,707. Ivhil¢ disappointin&T. was not ivholly yn¢xp¢¢ie(5, ajid ¢oul(J have becn a lot ivorsc
had il wl b¢¢n foi h¢lpfuI aii(L iitnely inl¢Tv¢ntion fro1￿ the Ditcese whose &%sisiance t5 hei¢ gwratefully acknowledged, fiTStly by
PTLividing a grant of sorne £12.000 to otT.set Ministry Shal'e, and then by ihe provision of smaller 511JllS to help dcfTay ihe costs of repair
& mainlcnancc items.
And $0. mu¢h as I pi"edicied in my APCM re￿)￿ 2025 we have weathered anoiher yCAr, alkit with r¢s¢tvcs greatly dcpleted.. but
WI￿1 are Ilie prospects for 20*6,?
At the be&innJnbY of th15 yeai Lyn Beehe & I p￿dI1cCd Income and Expenditure biidget. again on consejvdiiwe grounds proiEtling
Incom¢ at £(A,(X)O. Exi￿nd1￿1r¢ £R5.000 Iwh5cli iDclud¢s a provision for Ministry Share of £37,￿01, aod hetLf¢ a projerted deficit of
£21.0￿.
So what 15 being done to help redu¢e this defici
S¥ven weddings ar¢ booked for this year whicl) will add a ii'¢lcoin¢ boost to income, fvrth¢r cotK¢rt5 are being pl￿￿ed. and it is
inl¢nd¢d to resii¥¢itate th¢ Parisli Mdgazine as an onlin¢ publi¢aiioii with paid adverti5emellts a5 It should be viable without the piintin8
and p￿￿T costs which r¢iidercd the old ptiLIt ve￿10￿ a I(￿s Imaker.
A coniribuiion is also ¢xp¢ctcd from lh¢ Parish Council toward% ihe large sum eX]KDd￿ by the Church in ereatlll8 Ihc ChLirchyaTd
c¥tension.
We Kii'e applied lor anoilier Siippori Grant Iliis year. for which Ilie decision is slill awaited.
In spilc i)f tlie rdu¢liun li) rescrv&4 Wb %iill hJi'e ai Ilic tlme ol'wri¢ing the Organ tund1£40kl. tlie Bell Flu￿ l£lkl the FabijL Fut
{£11.7ki. Of Ilicsc ihTec Ihc Pcf havc a_orccd that that ivhilc tlic Organ & Bell Fund5 are inviolable. thL Fabric Trund is at Ilieir disp9531
and that this money could ￿ utiliscd as arvropriate for general expenditure.
Pa8¢ 2

BREDON fAROCIIL4L CHURCII C.OUNCIL
Reptsrt Trf tlie'frustee5
FOR'fHL YEAK 31 DECEMBER 2025
FIIYA.NCIAL REVEEW
Finiilly. it transpiiEd ill Apnl last year that our Churcb. iogeth¢r ￿1th Overbury Church. posse55es about 7 a¢r¢s of meadow land at the
bottom of Fleet Lane, on ow. side of the ￿l'er Avon trntn th¢ Fleet Inll TWY￿n& CWTellily leased 10 Mi" DyeT, 2nJ before t￿11 IiTr hi
father. He pays an annual rent of about £500, EplTt 8.1117 betsveei) Si Giles & Ovefoury, and it has occurL"cd to the PCC that th¢ sal¢ of
This land could proi'ide a llsefi]l ii'indfall io Church finances. Thjs has spaiked a debat¢ a5 to who ow'iis the laiid. i.e ivlicdiei. it is Glebe
Land. and hence property of the Diocese. or Church Laiid aild hence at the disposal of dje PCC. nie CUTfL'ilt i'tcw Is tiiar is Cliiirch
land, aft¢r all tl is us, ￿]d noi the Dio¢ue, who enjoy the Teiit. but a scaTch for Titles wiihoiil ivhiLh it Nl'ould bc viyy dil'ficuli to s¢11 th¢
land, hxs ¥0 proved fruiiles5 in til¢ Br¢UoT) & Overbury rLm)rd¥-, and so we Jsk¢d th¢ Diocese to chcck iheir w"Lhiv¢s. This Nvil
lJkL' linie and mighi nol pfoLillLe d ir5uii thib Y￿￿. bul we prebs on.
To rC[￿L my comments of o yeaT a80, Wlth a favourablc outcome io all the p)ssibililics outlincd aknve (apart from thc landl I think we
,qhall ]￿1 manage to get Ihrough this year, but ?027 looks bleak.
BredoJi¥ Norton Cliure
Summary. 'folal Incomc for the year 2025 was £9.754 1£8.862 in '24) while expense5 were £7,056 {£6.6941. giwinLi an 0[￿ratiOn￿lI
surplus of£2.698 {£2,521). Noii opcraiional incorne from inleregl In Invested funds was £559. however this was otr.%ei by Il devgL li1￿?110n
in these funds of £668, rcduciiig the sU￿[uS forthe year lo £2.5891£3,486).
InLvme. Incollje from Gift Aid & Plartneo Givillg was £5,052. a useful inLrea5e on last ycar's £J,857, Inostiy duc to higJ]¢T r¢gular
donations lone exceptionally 501, and plat¢ donatio￿ at £l,L89 ￿'elL 16Q/. higher than the PiLVlOUS y6￿'S £L,O?5, whiLh is
LnLoiJfd8ing, so a h￿rtfell Thank You is thie to ￿hts contiibuie. Donati0Tr5 at £941 w¢re 40°I'D higher than in 20?4 thatths to a vcry
getscroll% contribiitioii of £250 from the Bredons Norton Social Coll)mittee. £?60 frotn the carLt machijie •id there il'as £70 fiY)m
.4uJpIu5 ai'ising from donatioi)s to the Mural project in the VillagL Telephoiie Box. We also held a iLry suice&sful Oigan Rccital in tlie
ChurLh in whillj eininertt orgaiiists jan1￿ LanLeloi & Simon Gibsi)n d¢inonstrnt¢d th¢ wolld¢￿ of our historic Snetzler organ ik'hiLh
rais¢d nearly £400.
Ixpettditure. Total expenscs wcrc £7,056, 5igJ]lf￿art1 it1￿ were Ministry Sliare (£2.7531 which w'ould have bcen hi¥h¢r had li not
en for a grant froin the Dio¢csan Minibtry Support Fund. which we have dpplieii for again this year. Oihcr big exi)enbe itcrns wcr¢
Jnsvrancc, £1,537, and elcrneiits of Church maintenance.. roofrepdiTs £808, Boilerindintenan¢e £248, and a new Si Gcorgc's flag.
Oiher comments. All in all il been a good year income exceediiig expenditure. hnd total asset5 at year end up 5 /D over the
vdlue 12 months a&TO. 115hould be noted that our reserve fijnds held & rnan2ged by CCLA ac￿(￿]1}, reLorded a loss in value of £668.
laig¢ly offset by sotne £5(KJ IJ in*t¢81 & dividend iiicomc frotll bui in a year which recordcd sigllifJL4nl bains in UK &
worldivide slock mai'keib thi5 wab a panicularly di52ppoiniing outcon￿. Unfoitunalely however oiir opiions for invesiing Ih¢s¢ funds
LIge￿.her¢ aTe ¢xtr¢￿elY litnitcd.
STRUCTURE. GOIPERNANCE AND MAliAGEMENT
Opernting under the Parochial ChuiLh Countil Powers Measure 1956, the PCC 15 a co￿01￿t¢ body c%tabli.sliLd by the ChuiLh of
Engyland. Th¥ only statutory sub-Lommitt¥¢ is the Stsnding Committ¢¥" ISCI. Ikxisions madc by thi SC ar¥ subjevt to rdtJfJLatLon by
the full PCC ai its next meeiing.
The parish of Br¢don ￿ld BrLdon4 Norton Consists of Bredon villag¢, the villag¢ of Br¥doD'S Norton and the thL"ee sinaller villagL% of
Wcs1maJ￿0Ic. Kinsharn a￿1 B￿d011,5 At thc 2(iOI cei)sus the paiish had a populatioii ot. 2.72U OLLupyiJig 1.155 housLhulds
of which a fraction OVCT half lived in Bredoji iisclt.. This populatjon was for¢LdSt lo i￿1(aS¢ by 5.SO/b by dic iiiiie of last yea¢b
Ctt$Us, although the detailed figures for Br¢don have yet to cmerge.
Page 3

BREDQN PAROCHIAL C.HURC.H C.OUNC.IL
R¢￿rt of the Trnsttts
roR THL YLAR LIYDED31 DECEMBER 2025
REFERENCE AND ADmI￿lsTRATI1'E DETAIIS
Regllst¢rd Charity number
1129909
Prlhelpal address
'rhe VicaraBi
Drdkes Rridge Roi
Eckington
Woiceslershi
WR103BN
Puge 4

BREDON PAROCIItAL CIIURCH COUNCIL
RepTrrt ¢bf th¢ Trustu
I."OR I"HE YLAR LNDED 31 DLCEMBER 21125
I'rM$tees
Churchw#rd¢th$:
Dr A Chaprnan {until April 2024)
Mr% A Godsell
Menibers i)f the Parochial Church Council {PCC} who have ￿rVed from l J3nuary 2024 ulliil the date
OJ'tlii8 r¢port IvcrL'-.
liev A Davi¢9
Mrs G Streel¢r* Illon Treasurer frum 15 S¢plethber 2021 until April 2U241
Mrs D L tknny
Mrs V M Ebbage#
MrP M m￿lOW5 Icliurchwardui Br¢dtsn'$ Nort￿1)
Mr5 P Friih
Mrs A Godsell•
Mrs Carol Miller.
Mr Paul Mill¢r IPCC Secreiary from April 2023)
Mr C Wolstenholme
Mr J Raithin
Dr A Chapn18n I Imiil Apiil 2024)
Mr P Wliitehead #
Mrs P Brumtnagt
dejjotes Deanery Synod member IDS)
d¢noies Stsnding CommittccmLmber ISCI
t4redon's Nonon ChurLh OfiL¢r$".
Mr P M M¢adow5 IChurthwaTdeLI
Mr J Rallkin (Hon Trcasurei'l
Mr M B&￿ttl (Saf¢ty Offi¢erl
lTh¢ metl)od of appoinunent of PCC members is set out in the Church Kep]t%entlltion Ilule%. All
Church attendees are eneouragTed lu reg151ei on the Electoi?l Roll aiid sliind for electioii to the PCC.
Th¢ PCC 15 a charity re&YisleLEd with the Chority Commission. Wc rcgislcioj undcr Ihe natne
'The Parochial Chuirh CounLil vf lh¢ Eccl¢sia5tical Parisli of Si Giles. B ￿d0￿ ill tile Diocese of
WorcLster." Regjstered Nuinb¢r 1129909 and has a u'oikmg n￿lIe Of Br&lon PCC. Theie is one
chanty and one trust with which the PCC is associated in collnection with St Giles Church, jL￿)ely..
The FTicnds of St Giles
- Brcdon Meadow Tn￿¢ from which the PCC receiitt a reiitsl income.
Independent Exgmllltr
Clifton-criik Sliary) & Co. Ltd
Cliartcred Accounianis
?A-3A MaTkcl Gate
Pershorc
Worc¢5tershite
WRIO ID2
Pa8¢ 5

BREDON IbAROCIIIAL CIIIIRC.H COIJNCIL
Repnrt of the Trustets
FOR THE YEAR ENDLD 11 DECEMBER 2025
REFERENCE.4ND ADMIINISI'IL4TII'E DETAtL3
I'he Priest in Charge: Tho Revd Alli50n DaFies"
The Rectory
Drakc5 Bridgc Road
Eckinglon
Worcestet5hite
WRIO 3BN
Approi'ed by order of the bowKI of tn]stee5 011..
d $I￿¢d on its behalf by..
kaALo.,_
Trlislee
Page 6

Indtpendenl ExamineWs Report to the Trusttes of
Bredon PAro¢hial Church CouDeil
IDd¢'pendent examiner's report to the trust¢e5 of BrLYlo• P&rochl41 Cbur¢h Countil
I i¢port to thc cliariry tnite&￿ on my exaillination of the acLDuii15 Of BIEdoa Parochial Church CouttLil libe Tiusll fvl" Ille yedf LThled
31 Dccctnber 2025.
Responslbilitie5 basis of report
A5 thL chai'ity. tjuslees of the TTUSt you reS￿nsIble for the prep8rntLOrt of thL accoullts ITh accordance with the requirements of the
Charitie5 Act 2011 I'the Adl.
I Teport in trspect of My examiiiation of the TTusYs accowits catTicd olli under Section 145 of the Act aiid In carryi118 our my
¢xamii]afton I have followed all applicable DircciioTrs given by the Cliarity COMMEF￿10￿ under Section 14515llbl tsf the Act.
Independ¢Thl eiaminer's st&tem¢nt
I l]ai¢ ¢oinpleted my examination. I cotffimi that Jnatetial matteTS hav¢ cotne to my attention in connection with thi examinatioJJ
giving ntL caus¢ lu believe thai iji any material rcsp¢¢t".
Ccounti￿g rwrd5 wff¢ not kwt iii Tespea of ihe Tru51 ￿ r¢quir¢d b), Secti￿1 130 of the Act. or
the a¢¢ounts do not accord wilh those record$- or
the #¢¢ounts. do noi comply with the applicabk rcqiiircmcnts eonceming the rom i)nd ¢onimi of a¢¢oiint$ $ct out in thc
Charitie5 (Accounts 2nd ReporL%I Re¥ulations 2008 other ihan any requircmeni thai the accounts give a true and fair view
which is not a matter coi)sidered as part of an independenl examination.
E have no concetns and havc cojiic acn)ss tm) Other rnattet5 iii coiuiectioll with Ilie examination to w'liich all¢ntioJi sjiould bc drdwn iii
thL$ iepoL1 Èn Ordcr lo ¢nablc a prnpei" U]￿LIS10ndIng of the acc4)unts to b¢ reached.
Mcinir Bird
Clifton-crick Sharp & Co. Ltd
Chartered A¢countants
2A-3A Market G￿le
Pershore
Wotccsleishire
WRIO IDZ
Dat¢".
Page 7

BREDON PAROCIIIAL CIIURCII C.OVNCIL
Stat¢ment of fmaDcial Activiti
FOR THE YEAR ENDED 31 DECL"MBER 2025
Jl.12.25
Total
tkd5
31.12.24
Toial
funds
Unrestricted
funds
Restricled
funds.
Notes
INC.OhlE AYD ENDOWMEI NT8 FROM
Doiiations and IL8aciLS
58.949
59,002
65.798
Other trnding actiYitie5
Inve%imeni income
Other income
17,170
1,604
9539
17,170
1,950
1.336
11,407
(353901
(26.￿1)
Total
87,262
(3SJ37)
51,725
8ts.491
EXPEF+DITURE ON
RNi%ing fuiid5
366
366
74
Charit#bl¢ #ctiviti&s
chi￿ch Aciivili
1,260
1360
1.3_
Otlier
9_8116
3,7S2
9&868
91.146
Totsl
9fi742
3,752
100.494
9?.540
Nel gainsl(105SLS) on inyesirnents
IlJ48)
(lJ48)
3,133
NET INco￿lE1(ExPEr¥DlTLRE)
{1￿828)
{39,2891
(50,117)
18,9161
RECOiYCILtATION OF FUNDS
Totsl fvrtdg brought fonvard
6S760
102.187
167,947
176,86.1
TOTAL IIWNDS CARIUED FORWARD
62,898
117.&10
167,947
Thc no1¢5 foNn part of thcse finiin¢ial stat¢inents
Page 8

BREDON PAROCHLIL C.IIURCH COUNCIL
BalRntÈ Sh¢et
-11 DECE.NIBER 2025
31.1225
Tot81
31.1? 24
Total
ruiids
Unrestri¢¢ed
funds
R¢sthcl¢d
funds
Notc$
FIXED ASSETS
Tangible assets
Inve¥lm¢tJ15
2379
31,156
2.279
85,233
2,849
76.545
54,077
33.435
54.077
87,512
79,394
CURRENT ASSETS
Dcblors
Cash at bank and in hand
909
IS896
6,909
24,717
7,?94
83,877
8,821
228OS
8,821
Jl,626
91.171
CREDITORS
An)ouni$ falling due within one year
11 JO8)
(J J08)
(*,618)
PIET CURRENT ASSETS
21,497
8.8ZI
30J18
88.5_%3
I'OTAL ASSETS LESS CLRRLNT LIABILITIES
5£9.32
62198
117,830
167,947
NET ASSETS
$4,932
62,898
117WO
167,947
FUNDS
Uiucstrictcd fimds.
Restricted timds
6S,760
102,187
6L898
TOTAL FUIYDS
117.830
167.947
11- 3-301
The finan¢ial sthtcincnts werc approTred by the Board of TnLS¢¢¢S and authth.ised for is5u¢ on ..................................
Signed on ils behalt'by..
and wcre
oaALc,_
Trust¢e
The fornj pan of th￿¢ finfjncial siatthii¢tits
Page 9

BREDON PAROCHL4L CHURCH COUNCIL
Plotes to the Fin8N¢ial.8tat¢zneNts
FOR THE YL4R ENDED 31 DECEMBER 2025
AccnuNTANC POLICILS
B4$is of pre￿rINg the financial st#ttThents
The financial statements of the charity, whtcl) 1$ a piibli¢ benefit entiiy under FRS 102, have been PTepared in accordance with
ie Chaijties .%ORP IFRS 1021 'Aibounling and Rcpoiling by Chariiies.. Statement tsf RccoTnmended Practice applicabl¢ lo
¢hJrili¢5 prep￿.J[Lg their aLcounis in accordallce willi die FinanLial R¢pvtting Standard applicable in the UK and Republic of
Ireland IbRS 1021 (Lffeitive l January 2019),, FittanLial Reportillg Standard 102 The Fina]Jcial R¢porting s[and￿MI appliLabie
in the UK and RLpublJL Ot. Ireland, and Charitle5 ALt ?01 l. The tinallctal staiemetlts have b¢tn prepared under the
historiul cost Loiivention, with the exception of iJJvestsnLttts ￿l¢h are Includ¢d at market value, &$ modifjed by the
revaluari￿1 of ccrtain a&8Cts.
Income
All iiicome is recognÈsed ill the Statemei)r of Financial ACti￿]ties once the charity has eniitlemeni to the limds rt is probabl¢
tliat rhe irteome will be receiied and the dmounl can be m¢a5ui¢d ￿liablY.
Expenditur¢
Liabilitics trcognis¢d 0$ ¢xpcnditutr soon a5 theT¢ is a legal or Const￿ctiN.¢ obliBalion comtnittin8 the charity to that
expciidiftir< it l5 probablc tliat a tran5fcr of cconomic benefjts will be reqiiited in 8enlem¢nt and fhe amount of the obligatton
be Jneaskired reliably. Expelldili￿e is a¢wiinted for on 8n accruals basi$ ind has bc¢n classified uiider headings that
awegai¢ till Lost r¢lated 10 Ih¢ ¢alegory. WTheTe ctibts Cal￿01 be direc(ly attributLN1 to particulor h¢ading$ they hAve been
Ilvcllled tv Jclivities on a ba5]% CLTrn5isl¢nt with th¢ use ofresourees.
Raising fwnds
RenlJl inctsm¥ the lettinbJ of church pr¢mise$ is recognised ivhen the rentsLI is du¢.
Tanglble fix￿ asstls
Depreciation is PTOVi(kd ai th¢ followinuT nnuul rll￿ in oiyler to i￿1(¥ off Lach awt over its ¢¥tsWted useful life.
Consecrated and beneficc pii)pcrty Lif any kind i5 excluded frorn (he financial sthteinenls by sl O(2Ka) of thc Chttnties Acl
2011.
Moveable church fvrnishing$ held by the Re¢¢or And Churchwarden5 srkcial thist for the PCC and which require a faculty
for disp)Slc l. are accoiinled foi. as inalienv4ble property iinless conseci?ied They are lisled in ihe ¢hui"ch's invclltory which ca
Inspected dl any r&2sonable uine. For inalienable Jxoperty aequired PTJOT 10 1999 their 15 iDSUtTici¢nl cost infornilltion
availabl¥ and theJetOlE sueh assets are not includLd In Ihe tindn¢ial 5tsilltn's. thEr¢ w'¢r¢ llo acquisitions of inalienable prop¢ty
in this financial year.
EquipmeEJt purchased for use in connection with the chTr]rth is depreciated on a ￿[3]ghT line basis ovtr 5 y¢ar5 except of
purchases of less than £l,IM)O 8JE ￿TImen off whell made.
T#x#t50
Tli¢ ¢I￿nTY is ex¢tnpt tsx on ils charitsble artii'itie$.
Fut)d ￿tt0￿￿tIng
UrkfL*tricted fviid% caD be U<£d in atLorylan¢e iiith the choTitablL objeLtive.% 81 the discTVtion ot the trustees.
R¢slricted fui)ds can oiily be used for particular restricied puryoses ￿lthil) th¢ objecLS of th¢ ¢harity. Restriclions aris¢ when
5P¢Lifie(J by Ihe donor or when (uiids are raised forparticul￿ ieslT]d¢d purpos¢5.
Page 10
coniJnue(L..

BREDON PAROCHIAL CHURCH C.OUNCIL
Yotes to th¢ FinaTh¢ial Siatements- tontinu¢d
FOR"fHE YEAR LNDED 31 DECEMBER 2025
ACCOUNT1Tr4G POLICIES- ¢ootinued
Fund accounting
Further explanation of the nature and puTpose of each fllnd is in¢luded in Ilie iioies to the financial slaieiiients.
Funds
General funds represen¢ Ilie funds of the PCC Ihat are subjeci io arty restrictions regarding ilieir use and are ai,.
applicaijon for the geneiyl pur￿SeS of the PCC. FullJs d¢si¥n&*d by (he PCC foi particular purposes 4lsu Ul￿L's￿1C1ed.
Restiictcd fijnds are tsnds I￿ll￿ air to be used in aLLordartce ll'Idi %PLLitjL r&sts"ILti0118 iinpos¢d by donojs oi. Ivliiili hav¢ h¢en
rdiSLd by thL' Lhurih for particular purposL's. The LQS¢ of rnjsing and admijiistering such futids arL LhargLd agaLnst the SPLiIIIL
The financial $12leM￿lES iiiclude all trajjsaciions, ass￿% and liabihlies for which the PCC is respoJ]5ible ill law. Thcy do iiot
in¢lude fiiiaE]cial staiements of chuich groups that their inain affiliaiiixi to another body nor those that are llifonnal
gath¢riiig5 of church rn¢mb¢t5.
OTHER T114DING ACTIVITIES
-11.12.25
11.1??4
Fundraising events
Parish Giving
Other aciivill¢S
6,051
1283
9,236
1.950
17,170
1,950
INI'ESTMENT INCO￿lE
31.12.25
31.12.24
R￿lt$ re£eived
Dwosil accoullt interest
390
1314
390
946
1,004
1,336
Page 11
coniiiiued...

BREDON PAROCHIAL C.FJURCH C.OUNCIL
Yotes to the Finanelal Statements- ¢OlltiAu¢d
FOR THE YL4R ENDED 31 DECEMBER 2025
TRusfEES' RLMUNERAI'ION AND BETrIEfilTS
There i¥eie no lrn.si￿, remunera¢ion or other benefits tor the year ended 31 Decembct •025 tLOi for the year end￿1
JI De¢emb¢T ?024.
Trustees. expensos
There wLrL' no trustL*S' LxpensLs paid tor the year e￿¢d 31 DeL¢￿ber 2025 nor tor the year 31 DeLember 2024.
COMPARATIVES FOR TIIE STATEMEF4T OF FINANCIAL ACTIVITIES
lJ]Jrestri¢t¢d
fjJnd5
Re5triLThI
furtiLs
Total
fiu]d5
INCOME AIYD ETrIDOWMEIYT.S FROM
Don¥tjQnS and l¢gacit
57.736
65,798
Other mding acijiities
I￿￿es￿nenT ii)come
OiheT income
.950
L,950
11.407
11,407
Totsl
72.076
8.415
80,491
EXPENDITURE C)N
Raising fvnds
74
74
Chv4ritable xtivities
1,320
1.320
Other
82.817
8,329
91,146
Totsl
84,211
8 J29
92,540
Nct 8ains on invesniiejits
3,028
105
3,133
NET INCOP¥lFj(EXPEND￿uRE)
19.107)
{8,916}
RECONCILIATION OF FUNDS
Tolal fuiid5 bTouglil forward
74,867
101,996
176,863
TOTAI. FUNDS CARRTF.D FORWARD
65.760
102.187
167,947
Page 12
¢oniinue(L..

BRED()N PAROCkIIAL C.IIURCII COIINCIL
Not¢s to th¢ Financial Statements- tfpntinutd
FOR THE YEAR 31 DECLMBEK 2025
TANGIBLE fixED ASSETS
Plant and
mdLhiJiery
cos'r
At l January 2025 and 31 Decetnber 2025
2,849
DEPRECIATION
CJL]rgu fvr year
NET BOOK VALUE
At I l DeLember2025
2?79
At 3 l Decanbcr2024
2,849
FIXED ASSET INvEsT￿IENTs
Li5t¢d
LllV¢StI)]¢nls
MARKET VALUE
Ar l January ?025
Additions
Impaitmcllts
76,545
9,999
iiJiii
At 31 De¢ember 2025
85333
YET BOOK VALUE
Al 31 Deceimber 2025
¥5333
Ai 31 Decemb¢r 2024
76,545
There were no investment due¢S ou¢$id¢ tli¢ UK.
Cost or valuatioll at 31 December 2025 1$ Tepr¢sented by..
Listed
Investrnent5
Valuation ill 2022
Valuation iu 2023
ValualJvJ] in 2024
Valualion in 2025
Cu¥1
8,193
7.626
4J08
IlJ13J
6@419
85,2J3
Page 13
continucd...

BREDON PAROCHTAL C.IIURCII COIINCIL
NDte5 th tbe Flnonc191.8tat¢monts- eomtinued
FOR THE YEAR ENDED 31 DECEMBER 2025
FIXED ASSL't' INVEST￿lENTS- continued
If the Jnvesimcnts h2d iiot been r¢valu¢d they would havc been iOLluded at the following hisloti¢al cost..
31.12.25
31.12.24
Cost
66,419
56,419
rixed asset investsmenls wer¢ valu¢d on lin open rnaTk¢t basis b&sis 31 D¢Gember 2025 by ihirdparty valuation..
DEBTORS: AMOUNTS FAI,LING DUE WITHIN OYE YEAR
31.12.25
31_12.24
Other debtots
6,909
7,294
CREDITORS: AMOL'NTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
Trad¢ creditor5
Other creditors
1,310
1,-108
IJ08
2.618
io.
MOVEMENT IN FLINDS
Net
niov¢rneni
in funds
Al
31.12.25
At 1.1.25
Ilnre5tricted fund5
St Gile% fliur¢h. Bredon
Brcdon'5 fyorton Churcli
29,773
35,987
(13,4191
2591
16J44
38,578
65.760
{10,828)
4932
Re51rietcd funds
Bell Fund
Organ FL￿d
FabTiC Fund
Bell Fu
Toilet Trund
919
43ffj94
11,712
10272
-15590
13
{3,712)
932
39,982
11,712
10272
(35,590)
102.187
139,289)
62,898
TOTAL FUNDS
167.947
{$11,117)
117J3
Page 14
eOTbtinued...

iIKEDON PAROCIIIAL CHURCH C.OUNCIL
Tr4tst¢$ to thc Financial.Statements- tDntitLucd
TrOR THE YEAK LNDED 31 DLCEMBEK 21125
io.
MOVEMENT IN FUNDS- contlnued
Net n￿vemen( ID fvE]d& included ill the above are &$ follows..
Incoming
resourecs
Re￿urceS
expEnd¢d
Gains and
1055es
Moi ement
iJ] funds
Unrestricted funds
Si Gjles Chuich, Bte¢Ju
Br¢don's Norton Cliureh
76,777
10,485
(1$9,61651
17,0571
15111
1837)
113,4191
2,591
87,262
(96.7421
(iJ48)
Re¥triLted fund5
Bell fund
Orgwi Fund
'roilel Fund
53
140)
(3.712)
13
13,7121
135,8901
135,590)
135.5.17)
13.7421
(39,2¥9)
TOTAL FUNDS
SA,725
1100.4941
{1.1481
{50,117)
Comparatives for m•v¢meNt in lunds
Net
tnoiemen¢
in fullds
At
31.12?4
Ai 1.1.24
Unrtytricted funds
St Cjileg ChU￿h. BFedan
Bredoii's Nvrt(ni Church
41,600
1_3,267
111.8971
2.72U
.35.9¥7
74.867
{9.1071
65,760
Restricted funds
Bell Fwid
OT¥an Fund
rabrii fuiid
Bcll fiind
Toilci Fund
759
44.710
160
(1,0171
919
43,693
11,712
10,272
35.591
9,814
35,0(M)
458
591
101.996
102,187
TOTAL FUNDS
176.863
18.9161
167,947
Pa8e IS
coi?tiT)ucd...

BREDON PAROCHIAL C.IIIJRC.TrI C.OUNCIL
Notes to th¢ Financi81 Stafement5- tODtlnued
FOR THE YEAR ENDED 31 DECEJULR 2025
io.
MOVEMENT FUNDS- tontthucd
Cotnpar3tivc ncl mov¢menr in funds, Ir￿l￿ded in the oknve a￿ as follow5.'
Incoming
resources
Resource$
¢xpended
Gairjs and
losses
Moi'emertt
in fonds
unr￿trIe1￿￿ fttrhds
St Giles c.hurch. Lliedon
lIrL￿o￿,S Norton Church
64,093
7,983
178,0881
(6,1231
2,168
860
111,8271
2,720
7?.076
{84,211)
3.028
19,1071
Re8tricled funds
BLII Trund
Orgun Fiilld
Fdbrii Fiind
Bell fund
Toilet fund
212
(521
{1,0171
160
(1.0171
353
7,851
105
458
591
(7,2601
8.415
(8J29)
105
TOTAI. FUNDS
80,491
192,540)
3,133
18.9161
A current year 12 Inonths lind prior year l? months combined position is as follows:
movement
in funds
Al
31.12.25
At 1.1.24
Vnre5trictLYl fuDd5
St Cjilcs Chutch. Brtdoii
B￿dOn'5 Nortvn ChurLh
41,6CK>
33,267
(25246)
5.311
16.i54
38.57B
74,867
119,935)
RestrI￿ed fund$
Bell lund
0￿%￿n l.uiid
ribnc Fiind
Bcll E.'iind
Toilct fund
759
44,710
9.12
39,981
14,7291
9.814
35,000
458
{34.9991
10,272
101,996
(39.0981
62,898
TOTAL FUNDS
176.863
{59,033)
117,830
P￿C 16
ntinued...

BKEDON PAROC.FItAL CHURCII COLINCIL
(Jto$ t• the Fingncial Statements- cDrttinued
FOR I'HE YEAR ENDED 31 DECEMBLR 2025
io.
VJOVEIKEf4T IN FUIYDS- eontitiued
A currenl ye8r 12 months and prior year 12 ￿o￿thS combined net n)ovemen( in funds. illcluded in the ab)i'e are as follows..
InCO￿l￿g
rcsourccs
Resources
exppnd¢d
Gains and
losses
Moi¢tn¢nt
in tiind5
UDre5tricted fund$
Si Gileg Church, Biydon
BJYdon'5 Norto]i Chllreh
140,870
18.468
1167,7731
(13.1801
1,657
23
5,?46)
159.338
(18U,95J)
1.680
(19.935)
Rutri¢ted funds
BLII Fund
Organ Fund
Fa￿]¢ Fund
B¢ll Fuiid
Toild Fund
(4.729)
14,7291
353
{27.739)
105
458
{34.9991
17.2601
{27.122)
112,0811
105
{39.0¢)8)
TOTAL FUNDS
132.216
(193,0341
1.785
159,033)
RELATED PARTY DISCLUSURES
There were no relai¢dpany transa¢1ions for the yearended 31 D¢¢¢nibcr 20?5
Page 17

BREDON PAROCIIIAL CIIIIRCII C.OIIPiCIL
DetAlJed Statement olTrinan¢iil Aetivitie$
FOR THE YEAR EIYDED 31 DECEMBER 2025
31.12.25
31.12.24
INCOME AND ENDoW￿lEN.rS
Don9tlons and kg*¢ie$
Donations
Gifl aid
WeddinbF llnil Funet2J liilome
9A52
42.037
7513
24.226
29,991
59,002
65.798
Other trading activities
FundTai%ing •ents
Parish CJI￿n
Other aciiviti
6,651
1383
1.950
17.170
1.950
Invest￿ellt income
ReJii¥ ￿ceiVed
Deposii accoiiiit interesi
391)
1214
1.604
,3.16
Otber in¢om¢
MabFuzine in¢ome
Church roon) hire
Repuyrncni of donaiions
165
9J74
(35,590)
6.636
4.771
126,051)
11,407
To¢al incoming tewurc¢s
51.725
80,491
EXPENI DITURE
R*bln¥ donatlons and le%acie5
Fundraising costs
Iiit¢iE5t payable
356
21
53
356
74
Other
Parish share
Camed foTh¥ar(I
2¥.727
28,727
22,274
22.274
This page does ]Jot fomi patt of the sta￿tOry fit]an¢ial st¥itcrn¢nts
Page18

BREDON PAROCHL4L CHURCH C.OUNCIL
Detgiled Statemtnt of Financial Attivities
FOR THE YEAR ETr4DED 31 DECEMBER 2025
31.12.25
31.12.24
Other
Brought forward
Church njnning costs
Mittisty expenses
Lnsurance
ChurLh n]aitLtenance
Mdg2zine expeoses
SuDdries
Upkeep of service5
Cl)aritable giwiti
Renl
Bookkccping
Profc55ional fees
Ligyht & heal
Pariqh SCCTCtary
Plant And Inachincry
2&727
1,73Z
22.274
1.358
1,863
7,3.14
17,319
9,097
343
28,502
7Z3
1,024
l.J31
1,422
3(Ml
2,500
9.186
8214
199
570
8.976
4,914
98,868
91.146
Support Costs
Finance
Bank charg¢5
io
Govert)¥n¢e ¢0￿$
AuJik)rs' i¥Jnl￿eraIioll
1,320
Toial resources expended
IIMI.494
9?.540
Net expendi¢ure before gainb and losses
148,7691
112,0491
R¢Allsed recogni5ed gain5 and 1055es
Realised gaing{lossesl on fixed asset uive5tments
{iJ48)
3.133
Net expeDditure
(50,117)
(8.916}
This page does not fom part of th¢ 5totuiory financial staitm¢nts
P8g¢ 19