## 2025
St Bartholomew’s Church Annual Report and Accounts
The Ecclesiastical Parish of St Bartholomew, Brighton in the Diocese of Chichester Charity Registration Number: 1129911
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## **Trustees’ Annual Report and Financial Statements**
## **of**
## **The Parochial Church Council of the Ecclesiastical Parish of**
## **St Bartholomew’s Church, Brighton**
## **St Bartholomew’s Church, Ann Street, Brighton, BN1 4GP**
Charity Registration Number 1129911
## **For the year ended 31 December 2025**
## **CONTENTS**
**Page 2 Annual Report 6 Statement of Financial Activities**
**7 Balance Sheet**
**8 Notes to the Financial Statements**
**15 Report of the Independent Examiner**
Website: www.stbartholomewsbrighton.org.uk
Incumbent: _vacant since 1 November 2024_ Colin Young, BA, FCA Galloways Independent 15 West Street, Brighton Examiner: BN1 2RL
Bankers:[Lloyds Bank, Brighton Branch PO Box 1000, BX1 1LT ] Barclays Bank, Leicester, LE97 2BB
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## **St Bartholomew’s Church, Brighton Trustees’ Annual Re ort for 2025 p**
## **Our aims and purposes as a charity**
St Bartholomew’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent (the parish continues to await a new priest), in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Bartholomew’s Church.
## **What we planned to do to achieve our charitable objectives**
When planning our activities for the year, the PCC considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’.
The Council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.
For 2025 we discussed and planned the following objectives and activities to fulfil our aims:
- Enabling as many people as possible to worship at our church
- Enabling as many people as possible to become part of our parish community
- Teaching, baptising and nurturing new and existing believers
- Maintaining an overview of worship throughout the parish
- Putting faith into practice, through prayer and scripture, music and sacrament
- Offering worship and prayer
- Promoting the gospel and assisting people from all walks of life to find life in Jesus Christ
- Providing pastoral care for people living in the parish
- Providing assistance to the poor and needy of the parish
- Giving in accordance with our charitable objectives
- Reaching out to the wider community and encouraging volunteers to join our parish work
- Maintaining the fabric of the church as a place of worship and for the community to access.
## **What we achieved and how we affected beneficiaries’ lives**
## _**Attendance at worship and private prayer**_
The church family welcomes visitors from within as well as outside the parish boundary. Visitors attend by personal choice and it is our great pleasure to welcome anyone from all walks of life to take part in the life of the church. We contend that voluntary attendance to worship the Lord Jesus Christ is a major demonstration of the public benefit of our activities.
Our regular pattern of public worship continues. We have seen an increase in attendance at our Sunday Mass and have been able to welcome a number of new people and seen an increase in the number of our ‘worshipping community.’ Being open for casual visitors when Mass is celebrated and at certain other times remains a significant part of our mission and the numbers of people visiting for private prayer remain steady. During the whole of 2025, we maintained the church being open to visitors for at least several hours each day. In addition, on the Sundays from Palm Sunday to Pentecost Sunday, we were blessed to have the church open for a couple of hours in the afternoon.
Lent and Easter was a busy time during which we had a session of the Diocesan Lent Course each week, Stations of the Cross once a week and the usual Holy Week liturgies across our parish and that of our sister parish of St Paul’s.
In Advent, we once again ran a study course once a week that attracted a good number of attendees. Christmas is a particularly special time of celebration, which included the hosting of a parish Carol Service in support of two local
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charities when many people from the local community came together in the church, in addition to the well-attended Family Crib Service and Midnight Mass on Christmas Eve, followed by Solemn Mass on Christmas morning as normal.
Other significant liturgical events in the year included hosting a service of Deanery Baptisms and Confirmations in June and our Patronal Festival in August. All were beautiful occasions and it was good to welcome so many people to them.
## _**Teaching, baptising and nurturing new and existing believers**_
In 2025, the clergy took 7 funerals in church and 3 funerals at the crematorium.
Furthermore, during 2025, 7 adults and were baptised and confirmed, 1 adult was confirmed, 1 child was baptised, confirmed and admitted to Holy Communion, and 4 children were baptised and admitted to Holy Communion.
A group of us went on pilgrimage to Walsingham as part of the Brighton & Hove Wagner Group, which was a valuable time of prayer and fellowship. It gave people the opportunity to learn more about living life as a Christian, to socialise, to get to know people at a deeper level, to share experiences and to spend leisure time and meals together.
## _**Evangelism and outreach**_
The Mission Action Plan has continued to be implemented and helps to shape our planning and our activities. It has been encouraging to see during 2025 new people join the monthly recitation of the Holy Rosary and members of the laity stepping forward to assist with the leading of this devotion. The Sunday welcomers’ team has grown by a few members through 2025, which has been encouraging. In addition, written resources for visitors and some of the signage in the building have been renewed.
## _**Provision of the church building for people to enjoy**_
Our church continues to be appreciated by our parishioners and many others as a space where life events are celebrated with joy and thanksgiving.
In 2025, the regular round of maintenance work to the church’s roofs, electrical system, lightning conductor system and organ was carried out. During the year, repairs to the doors onto Providence Place and to the external meshing in the bell tower took place. In addition, the PCC, with the support of Jonathan Cerowski, Inspecting Architect, the DAC and the Chancellor of the Diocese, decided to decommission and drain the three gas-fired boilers and the associated heating system, given the significant cost of running it and yet the absence of any noticeable heat from it. Through 2025, work on exploring options for a new, electric heating system has progressed, including the publication of an energy needs assessment and options appraisal document by Simon Punyer of Sussex Energy Advice as part of St Bartholomew’s engagement with the National Church’s Net Zero Demonstrator Church programme. Moreover, through 2025, the PCC has continued to develop proposals for the addition of three new toilets to the building, in order both to benefit members of the worshipping community and to make the building a more attractive venue for hires. This has become more important since the neighbouring church school closed at the end of 2024, which brought an end to access to its toilets.
In addition to public worship, the church building is used for other occasions such as hires for flea markets and vintage fairs, concerts, recitals, rehearsals, social events and community group meetings.
It is also important to us that the church is available for private prayer not just to the church family but to the wider visiting community. To this end, the church building is open regularly for at least several hours every day of the year, during which time visitors come in to pray, light candles, have a look around, and find some peace and quiet.
## _**Provision of pastoral care for people living in the parish**_
The clergy are responsible for visits to the sick and housebound. The Blessed Sacrament is regularly taken to those who are housebound and to people during stays in hospital and rehabilitative care facilities.
## _**Provision of tangible support to the poor and needy and charitable giving**_
The church has a small foodbank that is regularly used to help those in need who enter our building. Support has also been given in other ways to people who present with material need at church or are in a state of anxiety. We continue to subsidise certain community groups to make use of the church and in some cases offer free use for charitable causes. We held a retiring collection in October for our local foodbank and 10% of our Christmas service collections was divided between Brighton & Hove City Mission (the city’s foodbank) and Family Support Work. Church members also give personal support to local charities and community initiatives through volunteering and donations.
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## **Structure, governance and management of the charity**
The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956.
The method of appointment of PCC members is set out in the Church Representation Rules. At St Bartholomew’s the membership of the PCC consists of the incumbent, assistant licensed clergy, churchwardens, Deanery and General Synod representatives, and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services / members of the congregation are encouraged to register on the electoral roll and stand for election to the PCC. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC. We try to ensure a balance of skills and experience where possible.
The full PCC met six times during the year to discuss relevant matters and make appropriate decisions.
During the year, the following served as members of the Parochial Church Council:
## _Ex Officio members_
_Incumbent vacant Assistant Curate_ Fr Thomas Cotterill _Churchwardens_ Jack Parsons Vice Chairman Helen Barnett _Elected Members_ Tony Firmin Marren Hager Ray Jewell Electoral Roll Officer (from May) Sheila Rawlings Alex Munn (until February) Grahame Hills Jane Blair Secretary & Safeguarding Officer Mike Hedgethorne Treasurer Chris Tullett _Deanery Synod_ Helen Barnett Joanna Sutherland-Young Ayisha Bari (until May) Electoral Roll Officer (until May)
## _**Volunteers**_
We are fortunate to have many of our members who volunteer either in the governance of the Church or in the many tasks performed each week to enable the work of the Church to carry on. These are of an unpaid capacity.
## _**Safeguarding**_
The PCC has complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016. The safeguarding of children and vulnerable adults continues to be a high priority for the Council and is a standing item on the agenda at every ordinary meeting. Employees and volunteers are recruited in line with Safer Recruitment protocols, with the necessary training requirements for both employees and volunteers, including PCC members, kept up to date. The clergy and Parish Safeguarding Officer, who is a full member of the PCC, are up to date with their Leadership Safeguarding training. Any DBS checks required are undertaken according to guidelines and we are up to date with these. The PCC has engaged with and is currently up to date with the Parish Dashboard, which has replaced Simple Quality Protect (SQP).
The PCC has followed the guidelines required by the legislation concerning GDPR and continues to monitor this.
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## **2025 Financial Review**
## _**Income**_
The total receipts within the Unrestricted Fund amounted to £398,874 compared with £153,511 in the previous year and are detailed in the Income and Endowments note 2 of the following accounts. Planned Giving showed a reduction to £18,991 compared with last year’s £23,770. Other non-regular donations including capital gifts, collecting boxes in the church and contactless giving came to £23,279 compared with £21,686 in 2024.
Gift Aid tax rebates amounted to £7,928 (£9,376 in 2024). It is important for donors to complete Gift Aid declarations if they pay sufficient income tax since the church benefits from an extra 25% of their gifts from HMRC (Charities).
Our income from Church Lettings for various events came to £18,292, an increase over £12,473 the previous year.
## _**Expenditure**_
Outgoing unrestricted costs came to £117,549 during the year, compared with £201,791 in 2024. One of the principal ingredients of these costs is the diocesan parish contribution of £42,000: this covers Parish Ministry Costs including Ministers’ stipends and pension costs, Ministerial training, diocesan administration, maintenance of clergy houses and national church contribution.
Two other key outgoing costs were £29,535 on general and building maintenance (£87,333 in 2024) and gas, electricity and water £12,652 (£22,388 in 2024)
Church insurance was £9,104 (£8,678 in 2024)
The total of our Unrestricted Fund increased from £162,293 at the start of the year to £443,618 at the 31[st] December, greatly helped by a very generous legacy received during the year.
Monies that we hold for specific purposes are held in various Restricted Funds totalling £228,587 at 31[st] December. Details of the sums held in these funds are set out in Note 11 to the Financial Statements with a summary of the purpose of each fund explained in Note 12.
## _**Reserves policy**_
It is PCC policy to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. In view of the capital sum that we now hold in the Unrestricted Fund, this requirement is more than adequately met.
It is our policy to keep most of our funds in the COIF Charities Deposit Account. The capital in the Lady Chapel and the Trumpets & Drums Restircted Funds is invested in CBF Church of England investment shares and a proportion of The Patterson Fund in COIF Charities Investment Fund and M&G Charifund.
This Trustees’ Annual Report was approved by the PCC and signed on their behalf by Dr Jack Parsons, Churchwarden & Vice Chairman of the PCC:
Date: 12th March 2026
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## **St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **Statement of Financial Activities**
|Note
**Incoming resources**
Donations and legacies
2a
Charitable activities
2b
Other trading activities
2c
Investments
2d
Other receipts
2e
**Total incoming resources**
**Resources expended**
Cost of raising funds
3a
Cost of charitable activities
3b
Cost of other trading activities
3c
**Total resources expended**
Transfers between funds
**Net incoming/(outgoing) resources**
Other recognised gains/(losses):
on revaluation of fixed assets
on investment assets
**Net movement in funds**
Total funds brought forward
at 1 January 2024
**Total funds carried forward**
**at 31 December 2025**|Unrestricted
Restricted
Endowment
Total Funds
Funds
Funds
Funds
**2025**
2024
£
£
£
**£**
£
365,390.54
-
-
**365,390.54**
104,273.23
1,150.00
-
-
**1,150.00**
917.50
18,454.65
-
-
**18,454.65**
50,354.73
13,879.29
11,004.98
-
**24,884.27**
24,901.46
-
-
-
**-**
9,476.34|
|---|---|
||398,874.48
11,004.98
-
**409,879.46**
189,923.26|
||-
-
-
**-**
-
117,476.95
19,021.96
-
**136,498.91**
266,442.22
72.10
-
-
**72.10**
10,295.35|
||117,549.05
19,021.96
-
**136,571.01**
276,737.57|
||-
-
-
**-**
-
281,325.43
(8,016.98)
-
**273,308.45**
(86,814.31)
-
-
-
**-**
-
-
8,405.65
12,972.44
**21,378.09**
8,324.35|
||281,325.43
388.67
12,972.44
**294,686.54**
(78,489.96)|
||162,293.13
228,198.60
182,095.25
**572,586.98**
651,076.94|
||443,618.56
228,587.27
195,067.69
**867,273.52**
572,586.98|
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## **St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **Balance Sheet at 31 December 2025**
|Notes
**Fixed assets**
Tangible fixed assets
6
Investments
7
**Total fixed assets**
**Current assets**
Stock
Debtors
9
Monies on loan
Short term deposits
Cash at bank and in hand
Creditors: amounts falling due within one year
10
**Net current assets**
**Total assets less current liabilities**
Creditors: amounts falling due after one year
10
**TOTAL NET ASSETS**
**Funds**
8
Endowment funds
11
Restricted funds
11
Unrestricted funds
11|**-**
**2,508.03**
**-**
**411,942.59**
**50,737.73**
**465,188.35**
**(970.80)**|**2025**
£
**31,814.60**
**371,241.37**
**403,055.97**
**464,217.55**
**867,273.52**
**-**
**867,273.52**
195,067.69
228,587.27
443,618.56
**867,273.52**|2024
£
35,492.44
349,863.28|
|---|---|---|---|
||||385,355.72
-
2,082.69
-
161,505.88
27,126.62|
||||190,715.19
(3,483.93)|
||||187,231.26|
||||572,586.98
-|
||||572,586.98|
||||182,095.25
228,198.60
162,293.13|
||||572,586.98|
The Annual Accounts were approved by the PCC and signed on their behalf by Dr Jack Parsons, Churchwarden & Vice Chairman of the PCC:
Date: 12th March 2026
The accompanying notes form part of these financial statements.
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**St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **Notes to the financial statements for the year ended 31 December 2025**
## **1. Accounting policies**
## **Basis of preparation**
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current (2016) Statement Of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members.
## **Funds accounting**
Funds held by the PCC are:
_Unrestricted funds -_ general funds which can be used for PCC ordinary purposes
_Restricted funds_ - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.
_Endowment funds_ - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment.
## **Income and endowments**
All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.
## **Donations and legacies**
_Collections_ are recognised when received.
_Planned giving_ receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.
_Gift aid recovered_ is recognised when the income to which it is attached is recognised.
_Grants and legacies_ are recognised when the formal offer in writing of the funding is received by the PCC.
## **Charitable activities**
Statutory fees for weddings and funerals are recognised when the office occurs.
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## **Other trading activities**
These are nominal costs relating to hiring the church for concerts and are recognised when paid.
## **Investment income**
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.
## **All other income**
All other income is recognised in accordance with the above overall policy.
## **Gains and losses on investments**
Realised gains are recognised when the investments are sold. Unrealised gains and losses are accounted for on revaluation at 31 December.
## **Expenditure**
Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably.
## **Grants**
Grants and donations are recognised once the PCC has entitlement to the funds, it is probable that the income will be received and the amount can be reiliably measured. If there are conditions attached, and this requires a level of performance before entitlement can be obtained then the income is deferred until those conditions are fully met, or the fulfilment of those conditions is within the control of the PCC and it is probable they will be met.
## **Church activities**
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.
## **Fixed assets**
## _Tangible fixed assets_
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 1 January 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.
All expenditure on consecrated or beneficed buildings and individual items costing under £1,000 are written off in the year they were incurred.
## **Operating leases**
Rentals due under operating leases (for our church photocopier) are charged to profit or loss on a straight line basis over the period of the lease.
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## **St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **2. Income and endowments**
|2a
2b
2c
2d
2e|Unrestricted
Restricted
Endowment
Total Funds
Funds
Funds
Funds
**2025**
2024
£
£
£
**£**
£
Planned giving (excl tax refunds)
17,285.96
-
-
**17,285.96**
22,504.65
Planned giving (no tax refunds)
1,705.00
-
-
**1,705.00**
1,265.00
Loose cash collections
9,375.42
-
-
**9,375.42**
8,334.73
Other donations / boxes
23,279.39
-
-
**23,279.39**
21,685.73
Gift Aid recovered
7,928.37
-
-
**7,928.37**
9,376.12
Legacies
287,793.79
-
-
**287,793.79**
-
Grants
18,022.61
-
-
**18,022.61**
37,500.00
Other income
-
**-**
3,607.00|
|---|---|
||Donations and legacies
365,390.54
-
-
**365,390.54**
104,273.23|
||Fees for weddings & funerals
1,150.00
-
-
**1,150.00**
917.50|
||Charitable activities
1,150.00
-
-
**1,150.00**
917.50|
||Coffee and refreshments
163.00
-
-
**163.00**
113.50
Sales of goods
-
-
-
**-**
46.00
Church lettings
18,291.65
-
-
**18,291.65**
12,472.87
Insurance claims
-
-
-
**-**
30,036.36
150th AnniversaryDinner
-
-
-
**-**
7,686.00|
||Other tradingactivities
18,454.65
-
-
**18,454.65**
50,354.73|
||Investment dividends
7,235.69
8,547.02
-
**15,782.71**
14,785.16
Bank & COIF deposit interest
6,643.60
2,457.96
-
**9,101.56**
10,116.30|
||Investments
13,879.29
11,004.98
-
**24,884.27**
24,901.46|
||Other receipts
-
-
-
**-**
9,476.34|
||Other receipts
-
-
-
**-**
9,476.34|
|||
|TOTAL INCOMING RESOURCES
398,874.48
11,004.98
-
**409,879.46**
189,923.26||
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## **St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **3. Expenditure**
|3a
3b
3c|Unrestricted
Restricted
Endowment
Total Funds
Funds
Funds
Funds
**2025**
2024
£
£
£
**£**
£
Stewardship costs
-
-
-
**-**
-|
|---|---|
||**Cost of raising funds**
**-**
**-**
**-**
**-**
-|
||Charitable grants and donations
685.30
600.00
-
**1,285.30**
1,141.43
Diocesan parish contribution
42,000.00
-
-
**42,000.00**
40,750.00
Salaries and honoraria
7,868.27
17,131.96
-
**25,000.23**
28,999.26
Parochial ministry costs
241.85
-
-
**241.85**
1,482.96
Vicarage council tax and water
1,587.15
-
-
**1,587.15**
2,621.98
Water, Gas, Electricity
12,651.71
-
-
**12,651.71**
22,387.97
Printing and photocopying
2,567.99
-
-
**2,567.99**
2,890.21
Other regular church running costs
4,741.43
-
-
**4,741.43**
35,933.82
Church maintenance
28,245.09
1,290.00
-
**29,535.09**
87,333.41
Upkeep of services
2,295.99
-
-
**2,295.99**
31,255.95
Examiner's fee
1,560.00
-
-
**1,560.00**
1,500.00
Church insurance
9,103.95
-
**9,103.95**
8,678.35
Bank charges
250.38
-
**250.38**
278.24
Depreciation
3,677.84
-
**3,677.84**
1,188.64|
||**Cost of charitable activities**
**117,476.95**
19,021.96
**-**
**136,498.91**
266,442.22|
||Concert costs
72.10
-
**72.10**
587.15
150th anniversary costs
-
-
-
**-**
9,708.20
**-**|
||**Cost of other trading activities**
**72.10**
**-**
**-**
**72.10**
10,295.35|
|||
|TOTAL RESOURCES EXPENDED
**117,549.05**
19,021.96
-
**136,571.01**
276,737.57||
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T r u s t e e s ’ A n n u a l R e p o r t a n d F i n a n c i a l S t a t e m e n t s
**St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **4. Staff Costs and reimbursements to PCC members**
Fees paid during the year:
- a. A total of £25,000.23 to organists, singers and parish administrator. Average number of employees 2
- No employee received total benefits of more than £60,000.
- b. Payments to PCC members: (a) £732.37 to two members for reimbursement of purchases of goods and materials for church use, (b) £188.25 to the assistant curate in reimbursement of his expenses of office.
## **Related parties**
We received charitable donations and giving amounting to £10,023.55 during the year from trustees and related parties.
## **5. Transfers between funds**
There have been no transfers between funds.
## **6. Tangible fixed assets**
|**ngible fixed assets**||
|---|---|
|Depreciation of:
Purchase date:
Sound system
November 2023
Grand Piano
12 December 2024|Book value 1 Jan
Purchases
Depreciation
Book value 31
Dec
9,301.74
1,044.34
8,257.40
26,190.70
2,633.50
23,557.20|
||35,492.44
3,677.84
31,814.60|
The church's photocopier is leased on a quarter to quarter basis at a quarterly rental of £276 including VAT
## **7. Investments**
|Market value at 1 January 2025
Disposals during the year
Purchases at cost
Net gains/(losses) on revaluation
**Market value at 31 December 2025**|£
349,863.28
-
-
21,378.09|
|---|---|
||**371,241.37**|
## **8. Analysis of net assets by fund**
|Fixed assets for church use
Investment fixed assets
Current assets at bank and on deposit
Other current assets
Current liabilities
Long term liabilities|Unrestricted
Restricted
Endowment
**Total funds**
Funds
Funds
Funds
**2025**
£
£
£
**£**
31,814.60
-
-
**31,814.60**
-
176,173.68
195,067.69
**371,241.37**
410,461.99
52,218.33
-
**462,680.32**
2,312.77
195.26
-
**2,508.03**
(970.80)
-
-
**(970.80)**
-
-
-
**-**|
|---|---|
||**443,618.56**
**228,587.27**
**195,067.69**
**867,273.52**|
12 | P a g e
T r u s t e e s ’ A n n u a l R e p o r t a n d F i n a n c i a l S t a t e m e n t s
**St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **9. Debtors**
|Income tax recoverable
COIF Deposit Accounts interest due
Council tax paid in advance|**2025**
2024
**£**
£
**1,018.82**
1,267.74
**1,324.17**
659.32
**165.04**
155.63|
|---|---|
||**2,508.03**
2,082.69|
## **10. Creditors**
|**Amounts falling due within one year**
Accrual for electricity utility (and gas in 2024)|**2025**
2024
**£**
£
**970.80**
3,483.93|
|---|---|
||**970.80**
3,483.93|
|**Amounts falling due after more than one year**|**2025**|2024|
|---|---|---|
||**Nil**|Nil|
## **11. Statement of Funds**
|**Unrestricted Fund**
General fund
**Restricted Fund**
Christmas Gifts income
Neville Trust income
Trumpets & Drums (Capital)
Trumpets & Drums (Income)
Fr Ben Licensing
The Patterson Fund
Organ Fund
Vicar's Discretionary Fund
**Endowment Fund**
Shaw Bequest
Pegram Legacy
Christmas Gifts Fund
Neville Trust for the Poor
**Total funds**|Bal b/fwd
Income
Expenditure
Transfers,
**Bal c/fwd**
1 Jan 2025
other gains /
losses
**31 Dec 2025**
£
£
£
£
**£**
162,293.13
398,874.48
(117,549.05)
-
**443,618.56**|
|---|---|
||162,293.13
398,874.48
(117,549.05)
-
**443,618.56**|
||8,403.44
549.97
-
-
**8,953.41**
7,263.06
642.19
-
-
**7,905.25**
18,832.28
(0.00)
-
(752.87)
**18,079.41**
1,574.17
523.29
(200.00)
-
**1,897.46**
412.56
-
(412.56)
-
**-**
186,338.50
9,289.53
(16,931.96)
9,158.52
**187,854.59**
5,021.28
-
(1,290.00)
-
**3,731.28**
353.31
-
(187.44)
-
**165.87**|
||228,198.60
11,004.98
(19,021.96)
8,405.65
**228,587.27**|
||136,137.54
-
-
14,785.21
**150,922.75**
3,192.66
-
-
78.15
**3,270.81**
19,793.03
-
-
(791.29)
**19,001.74**
22,972.02
-
-
(1,099.63)
**21,872.39**|
||182,095.25
-
-
12,972.44
**195,067.69**|
|||
||572,586.98
409,879.46
(136,571.01)
21,378.09
**867,273.52**|
13 | P a g e
T r u s t e e s ’ A n n u a l R e p o r t a n d F i n a n c i a l S t a t e m e n t s
**St Bartholomew’s Church, Brighton** _registered charity number 1129911_
## **12. Explanation of the Funds in note 11**
## _**Endowed funds**_
The Shaw and Pegram Funds are held by the Diocese as custodian trustee and provide an income from the underlying investments which is used towards the payment of our Parish Contribution.
The Christmas Gifts Fund and Neville Trust for the Poor represent monies bequeathed to St Bartholomew’s very many years ago to provide income for discretionary charitable distribution.
## _**Restricted funds**_
The restricted funds open at the end of the year comprise The Christmas Gifts and the Neville Trust hold the income streams from the capital investments described above.
The Trumpets & Drums Fund provides income to defray the cost of relevant instrumentalists in our occasional orchestra.
The Patterson Fund is a legacy left to be spent for the music and the vestments.
The Organ Fund is a legacy left to be spent on the organ.
The Vicar’s Discretionary Fund is to defray costs at the Vicar’s discretion.
The ‘Fr Ben Licensing Fund’ was closed during the year.
_**Unrestricted funds**_ are not subject to any donor restrictions and can be spent as the PCC decides.
## **13. Charitable gifts and donations**
||**Unrestricted**|**Restricted**|**Endowed**|**Total Funds**|_Total Funds_|
|---|---|---|---|---|---|
||**Fund**|**Fund**|**Fund**|**2025**|_`2024_|
|**Home:**
_Brighton Food Bank_
_Diocesan Assn for Family Worship_
_Walsingham Trust_
_Leprosy Relief_
_Justlife Foundation_
_Church of England Children's Society_
_Discretionary Grants_|£
435.50
199.80
25.00
25.00
-
-
-|£
-
-
-
-
-
-
600.00|£
-
-
-
-
-
-
-|**£**
**435.50**
**199.80**
**25.00**
**25.00**
**-**
**-**
**600.00**|_£_
_314.86_
_-_
_-_
_-_
_64.30_
_50.00_
_712.27_|
||**685.30**|**600.00**|**-**|**1,285.30**|_1,141.43_|
## **14. Lease for church copier**
Rentals due as at 31 December under the terms of the lease for the church photocopier:
|Due within one year
Due over one year|**2025**
**2024**
**£**
£
1,104.00
1574.14
1,104.00
4416.00|
|---|---|
||**2,208.00**
**5990.14**|
14 | P a g e
T r u s t e e s ’ A n n u a l R e p o r t a n d F i n a n c i a l S t a t e m e n t s
## **INDEPENDENT EXAMINER’S REPORT**
## **TO THE PCC OF ST BARTHOLOMEW BRIGHTON**
This is my report to the Parochial Church Council (PCC) of the Ecclesiastical Parish of St Bartholomew, Brighton, on the annual report for the year ended 31 December 2025 set out on pages 6 to 14.
## **Respective responsibilities of trustees and examiner**
The PCC members are responsible for the preparation of the annual reports. The PCC members consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
1. examine the accounts under section 145 of the Charities Act,
2. to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145 (5)(b) of the Charities Act, and
3. to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met;
or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
Date
Colin Young, BA, FCA Galloways 3rd Floor 15 West Street Brighton East Sussex BN1 2RL
15 | P a g e
T r u s t e e s ’ A n n u a l R e p o r t a n d F i n a n c i a l S t a t e m e n t s