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2025-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of St John the Baptist Egham

Reports & Accounts

Financial Year Ending 31/12/2025

Contents

Legal & Administrative Details

Trustees Report Independent Examiners Report Statement of Financial Activities Statement of Financial Position Statement of Cash Flows Notes - Accounting Policies Notes - Analysis of Income & Expenditure Notes - Analysis of Net Assets Between Funds

Notes - Other

Created using ExpensePlus

Legal & Administrative Details

Charity Name:

The Parochial Church Council of the Ecclesiastical Parish of St John the Baptist Egham (“the PCC”)

Charity Number: 1130185

Charity Address: St John's Church Office Manor Farm Lane EGHAM TW20 9HR

Trustees: Alan Beer Fred van Huis (Resigned 28/04/2025) Amin Deiry Phil Holloway (Resigned 28/04/2025) Andrew Tebboth Rev Esther Prior (Resigned 27/02/2025) Clem Jones Rev Will Bissett Conrad Benefield Sacha Sheppard (Resigned 28/04/2025) Debbie Benefield Sam Senanayake Elizabeth Tebboth Sara Holloway Jennifer Wilson Veronica Cresswell Joyce Johnson Philippa Stuart (Appointed 19/01/2025) Kamani Hewegama Sarah Gillies (Appointed 19/01/2025) Keith Malcouronne Rev Amanda Shirnia (Appointed 10/03/2025) Lee Langford James Lee (Appointed 28/04/2025) Lydia Callomon Andrew Audsley (Appointed 28/04/2025) Paul Kahn Rev Philomena Evans (Appointed Rev Holly Byles 01/09/2025) Carol Peters (Appointed 29/09/2025)

Key Management Incumbent: The Reverend Esther Prior (until February 2025) Personnel: Vice-chair: Canon Keith Malcouronne (from February 2025) Treasurer: Sara Holloway

Name & Address National Westminster Bank plc of Primary Banker: 5 Woodthorpe Road Ashford TW15 2RN

Auditors: Brewers Chartered Accountants 3, Birtley Courtyard Birtley Road Bramley GU5 0LA

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Trustees Report

Objects of the charity

The PCC is governed by the Parochial Church Councils (Powers) Measure and charged with:

The PCC met 7 times during the year with an average attendance of 20 members (82%). The Parochial Church Council has referred to the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. In particular, the Parochial Church Council has considered how planned activities will contribute to the aims and objectives it has set.

Summary of the charity's main activities and achievements

To further the above objects and vision, the charity’s main activities and achievements were as follows:

Churchwarden’s Report (during Vacancy)

This year has been a significant one in the life of St John’s, marked by vacancy, faithful service, and preparation for new leadership.

Vacancy and Leadership

The vacancy began in February 2025 following the departure of the Revd Esther Prior on her appointment as Bishop of Aston. During the vacancy, formal running of the parish became the legal responsibility of the Area Dean (Revd Canon Ben Beecroft) and the Churchwardens as the sequestrators. The spiritual leadership was shared collaboratively among the clergy team and authorised service leaders. The Revd Holly Byles, as stipendiary curate, carried significant day-today ministerial responsibility alongside non-stipendiary clergy and associate ministers who together sustained worship, preaching, and pastoral care across all services. Focal ministers provided continuity of leadership within individual congregations, ensuring stability throughout the year. The staff team continued to oversee the day-to-day management of the church campus and ministries. During the year, I joined the staff team as an ordinand, recommended for training to Bishop Paul, who then put me forward. We also give sincere thanks to Keith Malcouronne (PCC Vice Chair), and Beth Tebboth and Clem Jones (PCC Secretaries), whose work ensured

governance and administration remained well ordered throughout the vacancy. We were delighted to welcome the Revd Lydia Corbett, licensed as Vicar on 16 February 2026, and we look forward with hope to this new season of ministry.

Worship and Church Life

Our regular pattern of worship continued unchanged, with Wednesday Midday Holy Communion and Sunday services at 9am, 10:30am and 6pm. Average weekly attendance has been around

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  1. Reported figures appear lower than previous years due to Electoral Roll renewal and improved accuracy in attendance recording, particularly online participation. Christmas attendance increased slightly, while Easter attendance was marginally lower. Baptisms and funerals both rose modestly during the year. The dedication of clergy, service leaders, and volunteers ensured worship remained consistent and prayerful throughout the vacancy.

Teaching and Discipleship

During the vacancy the church followed a structured preaching and teaching journey shaped around the theme from Ecclesiastes 3:1, recognising different seasons in the life of faith. Across the year, sermon series explored themes including wilderness and renewal, the work of the Holy Spirit, spiritual fruitfulness, stewardship, and the unexpected nature of Advent. This shared teaching framework provided continuity, theological depth, and spiritual formation across the congregations during a time of transition.

Ministry and Community Engagement

St John’s continues to serve as a hub for the local community through a wide range of ministries offering pastoral support, hospitality, and outreach. Student ministry has remained stable through lunches and weekly gatherings, and links with Manorcroft School have continued through assemblies. Highlights during the year included Love Egham initiatives, youth and student gatherings, a worship evening with Philippa Hanna, and a Sri Lankan mission trip. Several community groups continue to make regular use of the church buildings.

Children’s and youth ministry has been especially encouraging. Our Youth Pastor, Jo, has made significant progress in developing ministry among 11–18 year olds, while Rachel has continued to lead thriving children and family ministries, including a well-attended Holiday Club and weekday groups. Playbox Nursery continues to be a valued and well-supported part of community life.

Creation Care and Environmental Impact

Creation care has been a significant area of mission this year. St John’s achieved A Rocha’s Eco Church Gold Award and completed installation of an air source heat pump as part of our commitment towards net zero. Environmental initiatives have combined practical stewardship with community wellbeing, including the establishment of a local parkrun, extensive tree planting through the Genesis Project, regular litter picks, repair clinics, and the ongoing work of the Community Fridge. These initiatives have contributed to measurable reductions in waste and carbon emissions while engaging a wide and diverse volunteer community.

Buildings and Fabric

Key building work included installation of the air source heat pump, repair and rebuilding of a retaining wall, completion of a fire risk assessment (with Amin Deiry appointed Responsible Person), and surveys to investigate cracking in the church ceiling. Preparation is underway for the forthcoming quinquennial inspection.

Challenges and Thanksgivings

The extended vacancy placed additional demands on clergy, staff, and volunteers, yet the commitment of many ensured ministries continued to flourish. We give thanks for the dedication shown across the church and for encouraging growth particularly within youth, outreach and men’s ministries. With the arrival of the Revd Lydia Corbett, we look forward to continued growth in faith, community engagement, and financial sustainability as St John’s enters a new chapter together, seeking growth numerically, spiritually, and in long-term sustainability.

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Governance Statement

The PCC continues to recognise its responsibilities as charity trustees, seeking to ensure that the mission and ministry of St John’s serves the public benefit through worship, pastoral care, community engagement, and outreach. We remain grateful for the commitment of staff, clergy, and volunteers whose service enables the church’s work and witness within Egham.

Lee Langford Churchwarden, St John’s Church, Egham On behalf of the PCC

Membership and attendance

A new Electoral Roll for the parish was prepared in 2025. There were 254 people on the Electoral Roll adopted in April 2025 (2024: 326), of whom 125 (2024: 188) were resident outside the parish. Physical attendance during Sundays in October 2025 averaged 218 adults and 33 children under 16, making a total of 251 (October 2024 averaged 262 adults and 46 children under 16, making a total of 308).

Promoting a Safer Church

St John’s continues to be committed to providing a welcoming, respectful, and safe environment for all, including children and adults who may be at risk of abuse and neglect. The care and protection of children, young people and adults involved in church activities is the responsibility of everyone who participates in the life of the church community. The PCC takes the requirement to ensure the safety of everyone extremely seriously.

Safeguarding Dashboard

The Church of England has a relatively new reporting system called the Safeguarding Dashboard. We have completed the first two levels and have now reached level three. Level 3 gives us access to the 'Safeguarding Hub' - which will help with our HR processes.

Parish recording form

The template continues to be used regularly and is being treated as a live document so that any updates or reviews are all recorded on one document and can be kept in one place.

Vulnerability Report Sheet

This document has been developed and is now being used effectively. The report documents the following information:

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Cases since last report:

There have been 6 cases involving vulnerable adults that have required support and action to varying degrees. Five have an element of mental health difficulties: one involving inappropriate behaviour, one depression/lifestyle problems, one relationship issues, one involving personality disorder and a fifth involving self-harm/suicidal ideation. The sixth case involved being vulnerable to financial abuse and self-care with capacity difficulties.

Three instances have been discussed with the Guildford Safeguarding Team. One was dealt with the support of the Diocese Safeguarding Caseworker. The second has been ongoing and has been managed well by the Parish Pastoral Team with the support of Social Services, the Police and the Diocesan Safeguarding Consultant. The third involved another parish in another diocese and the Diocese team are satisfied that no further action is required.

Since the last annual report, there has been one instance requiring follow-up by the safeguarding team concerning a child or young person. Support needs were identified for a young person and their family. Following consent from the family, a referral was made to Surrey Early Help to provide appropriate support.

Guidance has also been sought by the Playbox team, during Holiday Club and when the youth group attended Satellites. Information and advice were provided, and no further action was necessary in these cases.

In all cases the workers or volunteers involved have responded carefully, and caringly, demonstrating a positive and supportive approach. They have taken appropriate action and signposted correctly. Other general information and advice have been provided when needed.

In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission.

Structure, Governance and Management

Operating Mechanisms

The Parochial Church Council (PCC) is a corporate body established by the Church of England and is also registered as a charity, number 1130185. It is a public benefit entity under the Charities Acts.

The PCC has ultimate responsibility for running the church. They set the budgets, agree appointments and together with the vicar determine the aims and objectives of the church and the broad guidelines to be followed. The Wardens and other Officers are engaged in many day to day activities. Also the paid employees and key church members volunteer for much of the church’s work. The remuneration of key management of the church is not specifically determined by the PCC in that the Vicar, who is employed by our diocese of Guildford, is remunerated by and according to pay scales determined by them. The other key officers all act on a voluntary basis and receive no remuneration. Pay for all staff is set by the PCC and follows a review to determine the appropriate rate for the role. Pay increases reflect performance and consider guidance from the diocese. Members of the PCC who are employed by the church or whose relatives are employed by the church, are excluded from any discussion on remuneration.

Members represent trustees who are trustees for the purposes of charity law. Members are either ex-officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. Under those rules, lay representatives on the PCC are ordinarily expected

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to serve for a term of three years, with a third of the lay representatives elected each year. Training and induction of new members is the focus of the first meeting of each new PCC.

The Ministry Area Coordinators are our Standing Committee. It is comprised of: Esther Prior (Chair until Feb 25); Keith Malcouronne (Chair from Feb 25); Holly Byles; Debbie Benefield; Philippa Stuart; Will Bissett; Andrew Tebboth; Lee Langford; Amin Deiry; Sara Holloway; Elizabeth Tebboth (Secretary); and Clement Jones (Secretary).

In addition to the above, there were two Assistant Treasurers: Chris Gray, Geoff Wickes. The Partnership Secretary is Phil Johnson, assisted by the Associate Partnership Secretary Andrew Tebboth.

Financial Review

Review of Financial Activities and Affairs

The PCC accounts incorporate the activities of all groups operating under its auspices, segregated into those which are unrestricted (for use at PCC discretion) and those which are restricted (where the use has been specified by the donor). Total income for 2025 was £878,549 (2024: £778,665) and expenditure £693,499 (2024: £681,420) leaving a net income of £185,049.

PCC General Fund

The General Fund comprises unrestricted funds under the direct control of the PCC and so covers most normal operating income and expenditure. In 2025, the church installed a heat pump which cost £107,637 in total, with £101,532 being spent in 2025. To cover this we raised grants of £51,250 and the congregation generously donated £36,225. The balance was met by reserves. As the heat pump is an asset, only the depreciation shows as a cost this year. The General Fund income for the year was £405,853 (2024: £401,697). There is a 2% decrease in unrestricted expenditure at £414,303 (2024: £423,068). Our income was up and our costs down, so we are heading in the right direction to move back to an annual surplus for our core activity. The ministry teams are keeping within their budget (mostly unchanged since 2023) and the numbers of children, youth, students and adults we connect with has increased again. As our activities grow and we continue to engage in our community, we will need to continue to seek a greater variety of different income sources.

Playbox

Our church nursery continues to grow in numbers and reputation. Their income this year was £230,517 (prior year £172,823). 95% of the income is grant funded from Surrey County Council. Playbox’s expenditure was £205,265 (prior year £154,909). Demand for places continues to be strong from across the community, while the nursery aims to also support children with extra needs, so all flourish.

Easter Centre

The financial totals include restricted income of £126,396 (2024: £149,079) including Gift Aid, towards the Easter Centre related loans. During 2025, it is with humble thankfulness that we received more significant gifts and interest free loans for the Easter Centre. Alongside these congregational loans we have two bank loans. As at April 2026, one loan balance is under £73,000. The interest on this loan is on a variable rate based on the base rate plus 2.35%. As the interest rate has dropped a percentage point over the year, our interest repayment on the variable rate loan has also dropped. The second loan is on a fixed rate that is less than 0.5% above the Bank of England base rate. This is a very favourable rate. We continue to be able to meet our

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monthly repayments to service both bank loans through the steadfast generosity of our congregation.

Financial Outlook and Strategy for 2026

As set out in the following Financial Statements, the PCC believes the charity is a going concern for at least twelve months from the date of approval of these accounts and that funds will continue to become available to repay its borrowings as they fall due. We sincerely thank all those who have given financially to support the ongoing ministries of St Johns, paying off the Easter Centre debt and, this year, to the heat pump. Each year in September at our Stewardship season the congregation are invited to pledge their giving for the next year. This is the bedrock of our income and provides the PCC the confidence to continue with our ministries to the church family and to our community. Thank you all for your generosity of the congregation, faithfully giving through the planned partnership. All contributions are welcome and appreciated.

Financial Policies

Fundraising policy

Fundraising is conducted solely by volunteer members of St John’s, primarily through regular committed giving from church members. Although we are not members of any regulatory scheme, the PCC follows the Code of Fundraising Practice established by the Fundraising Regulator. All teaching about Christian stewardship and generosity is scriptural with specific care taken that advantage is not taken of vulnerable members. The fundraising training continues to ensure that the trustees and those involved in fundraising are properly trained and the necessary procedures are followed.

Grants policy

Grants to mission partners locally and overseas are made on the basis of clear knowledge of and connections with those ministries on the part of St John’s. We tithe (give 10%) our General Fund voluntary income for these purposes within our overall mission as part of God’s church worldwide, and enhance this giving with appeals.

Reserves Policy

It is the policy of the PCC to maintain a sufficient balance of cash reserves in its General Fund to cover between three and six months of current expenditure, a minimum of £103,500. At the end of 2025 the General Fund cash had a balance of £10,002. There are two designated funds with a combined total of £55,512 which the PCC could un-designate if needed. This, combined with our CCLA investment of £66,595 (value at 31 December 2025), provides close to four months of cover.

Responsibilities of Trustees under charity law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

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  1. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  2. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

No payments were made to PCC members for services as Trustees (other than expense reimbursement).

Signature

This report was approved by the trustees, and is signed on their behalf by:

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Canon Keith Malcouronne
17 April 2026
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INDEPENDENT AUDITOR’S REPORT

TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST EGHAM FOR THE YEAR ENDED 31 DECEMBER 2025

We have audited the financial statements of The Parochial Church Council of St John the Baptist Egham (the 'charitable company') for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 (United Kingdom Generally Accepted Accounting Practice).

Opinion

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company's affairs as at 31 December 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any

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form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion :

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our discussions with the charity's management and the Trustees, we identified that the following laws and regulations are significant to the entity:

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Those laws and regulations considered to have a direct effect on the financial statements include UK financial reporting standards and Charity Law. Those laws and regulations for which noncompliance may be fundamental to the operating aspects of the charity and therefore may have a material effect on the financial statements include compliance with the charitable objectives, public benefit, safeguarding and health and safety legislation. These matters were discussed amongst the engagement team at the planning stage and the team remained alert to non-compliance throughout the audit.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquires of management and the Trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of Trustee meting minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities from error. As explained above there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Brewers Chartered Accountants Unit 3, Birtley Courtyard Bramley Surrey GU5 0LA

Date: 23rd April 2026

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Statement of Financial Activities

Current Year Total Prior Year
Unrestricted Restricted Endowment
2025 2024
Incoming Resources
Donations & Legacies 338,368 145,805 0 484,173 506,250
Charitable Activities 152,055 237,637 0 389,692 261,089
Investments 4,166 518 0 4,684 11,327
Trading Activities 0 0 0 0 0
Total incoming resources 494,589 383,960 0 878,549 778,665
Resources Used
Charitable Activities 308,193 215,632 0 523,825 505,869
Raising Funds 6,485 107 0 6,591 3,828
Governance Costs 12,420 0 0 12,420 11,400
Support 60,807 25,679 0 86,486 100,686
Other 36,459 27,718 0 64,177 59,637
Total resources used 424,363 269,136 0 693,499 681,420
Net Incoming / Outgoing Resources
(before transfers)		 70,225 114,824 0 185,049 97,245
Fund Transfers In 122,269 199 0 122,468 157,268
Fund Transfers Out 21,736 100,729 0 122,468 157,268
Net Incoming / Outgoing Resources
(before gains/losses)		 170,755 14,294 0 185,049 97,245
Investment Gains (or Losses) -2,773 0 0 -2,773 1,552
Net Incoming / Outgoing Resources
(before Asset Revaluation)		 167,982 14,294 0 182,276 98,798
Asset Revaluation 0 0 0 0 0
Net Movement of Funds 167,982 14,294 0 182,276 98,798
Total Funds Brought Forward 5,562,797 48,246 83,847 5,694,889 5,596,092
Total Funds Carried Forward 5,730,779 62,539 83,847 5,877,165 5,694,889
Represented By
General (Unrestricted) 72,241 0 0 72,241 81,960
Music and Worship Fund
(Designated)		 29,004 0 0 29,004 29,039
Fabric Fund (Designated) 26,508 0 0 26,508 6,670
Plant & Machinery (Designated) 92,766 0 0 92,766 35,597
Other Freehold Properties Fund
(Designated)		 320,696 0 0 320,696 320,696
Easter Centre (Designated) 5,189,564 0 0 5,189,564 5,088,835
Playbox (Restricted) 0 47,831 0 47,831 22,579
Hardship Fund (Restricted) 0 12,058 0 12,058 8,936
Other funds (Restricted) 0 2,650 0 2,650 16,730
Endowment Fund (Endowment) 0 0 83,847 83,847 83,847

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Statement of Financial Position

Current Year Total Prior Year
Unrestricted Restricted Endowment
2025 2024
Current Assets
Cash 87,369 73,605 0 160,974
184,133
Accounts Receivable 10,583 -2,904 0 7,679
8,714
Prepayments 3,367 0 0 3,367
3,024
Total 101,319 70,701 0 172,020
195,871
Non-Current Assets
Fixed Assets 6,269,354 0 83,847 6,353,201
6,263,600
Investments 66,595 0 0 66,595
69,368
Total 6,335,949 0 83,847 6,419,796
6,332,968
Current Liabilities
Accounts Payable 139,767 3,916 0 143,683
150,583
Deferred Income 1,740 3,320 0 5,060
6,481
Total 141,507 7,236 0 148,743
157,064
Non-Current Liabilities
Long Term Loan /
Mortgage		 565,908 0 0 565,908
676,885
Total 565,908 0 0 565,908
676,885
Net Current Assets -40,188 62,539 0 142,964
38,807
Total Net Assets
(Assets Minus
Liabilities)		 5,730,779 62,539 83,847 5,877,165
5,694,889

Signature

These accounts have been approved by the trustees, and are signed on their behalf by:

Sara Holloway - Treasurer 17 April 2026

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Statement of Cash Flows

Current Year Total 2025 Prior Year 2024
Cash Flow from Operating Activities
Net Surplus (deficit) 182,276 98,798
Adjustments For:
Fixed Asset Depreciation 8,047 3,689
Less Investment Gains 2,773 -1,552
Accounts Receivable Decrease 1,035 4,423
Prepayments Decrease -343 -93
Accounts Payable Increase -7,117 4,360
Deferred Income Increase -1,421 -4,084
Less Interest Received -4,684 -11,327
Less Sale of Assets 0 0
Less Asset Revaluation 0 0
Loan Interest Paid 25,844 40,793
NET Cash Flow from Operating Activities 206,411 135,008
Cash Flow from Investing Activities
Interest Received 4,684 11,327
Sales of Assets 0 0
Less Purchase of Assets -97,649 0
Return of Investments 0 145
Less Money Invested 0 0
NET Cash Flow from Investing Activities -92,965 11,472
Cash Flow from Financing Activities
Loans Received 26,000 125,000
Less Loan Repayments -136,761 -239,875
Less Loan Interest Paid -25,844 -40,793
NET Cash Flow from Financing Activities -136,605 -155,668
Increase (decrease) in Cash -23,159 -9,189
Cash at start of period 184,133 193,322
Cash at end of period 160,974 184,133
Represented By:
General (Unrestricted) 10,002 23,849
Music and Worship Fund (Designated) 28,702 28,678
Fabric Fund (Designated) 26,508 6,670
Plant & Machinery (Designated) 0 35,597
Easter Centre (Designated) 22,158 32,189
Playbox (Restricted) 59,729 32,352
Hardship Fund (Restricted) 12,058 8,605
Other Funds (Restricted) 1,817 16,193
TOTAL Represented By 160,974 184,133

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Notes - Accounting Policies

Basis of Preparation

The Parochial Church Council of the Ecclesiastical Parish of St John the Baptist Egham ("the PCC") is a PCC established under the Parochial Church Councils Measure (1956) as amended and the Church Representation Rules. It is a charity registered in England & Wales number 1130185 and meets the definition of a Public Benefit Entity under Financial Reporting Standard 102. Details of the principal office are included in the PCC's Annual Report.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

They have also been prepared to give a True and Fair view and so have departed from the Charities (Accounts and Reports) Regulations 2008 but only to the extent necessary to do so to follow the SORP. They are presented in sterling, the functional currency of the PCC, rounded to the nearest pound. They have been prepared under the historical cost convention, except for investment assets which are shown at market value, and include all transactions, assets and liabilities for which the PCC is responsible. They do not include the accounts of groups such as Besom, that owe their main affiliation to another body, nor informal gatherings of church members. No financial benefit has been reflected in these accounts in respect of the time and effort freely given by many members of the church involved in the running and administration of church and community activities.

The principles adopted in the preparation of the financial statements are set out in the accounting policies below.

Going Concern

The Trustees consider the Parochial Church Council of the Ecclesiastical Parish of St John the Baptist Egham a going concern at the date for approving the accounts. There are no material uncertainties that the charity can continue as a going concern for the next year.

Key Risks & Uncertainties

As with most churches and charities, the majority of the PCC’s income is the result of voluntary giving. Over the years, especially with the focus on building the Easter Centre, we have seen faithful, sacrificial giving from a significant number of individuals. The majority give through the Parish Giving Scheme and make and renew pledges through our annual Gift Day process. The Finance & Stewardship Sub-Committee, ably supported by our Partnership Secretary, monitors the level of giving, the risk of being dependent on a small number of individuals, and undertakes cashflow planning to ensure we can meet our obligations for day to day expenditure as well as the schedule of loan repayments.

The PCC recognises the challenge of having a major multi-year debt burden which could impinge on the immediate mission-based opportunities which require funding. Demonstrating good stewardship alongside faith-stretching financial challenges and recognition of past generosity and blessings, ensures our plans and budget do not stifle the work we feel called to undertake now, while ensuring we can meet our long-term obligations. At 31 December 2025, the statement of financial position (balance sheet) shows net current assets of -£40,188 and long term liabilities of £565,908. Gifts and pledges promised at the 2025 Gift Day will cover the repayment of loans due in 2026 up to the Gift Day process.

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Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal. They remain wholly under the control of the PCC.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

Resources Expended

Governance Costs

Governance costs include costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity. Governance costs are shown within ‘Analysis of Expenditure’ note.

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Liability Recognition

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Tangible Fixed Assets

Assets over the value of £2,500 are capitalised. Depreciation is provided on tangible fixed assets at rates calculated to write off the cost of an asset, less its estimated residual value, over the expected useful economic life of that asset, as follows:

Taxation

The charity is exempt from tax on its charitable activities.

Judgements and Key Sources of Estimation

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

In preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:

Concessionary Loans

Interest free loans from church members towards the public benefit of the Easter Centre are accounted for as concessionary loans under FRS 102. Details are set out below: Creditors due after more than one year.

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Notes - Analysis of Income & Expenditure

Analysis of Income: Current Year 2025

Unrestricted Restricted Current Year Total 2025
Incoming Resources
Donations & Legacies
Donations 21,270 43,939 65,209
Legacies 6,500 0 6,500
Partnership giving 254,615 74,346 328,961
Tax recoverable (gift aid) 55,982 27,520 83,502
Charitable Activities
Appeals 31,995 936 32,931
Appeals - gift aid 5,100 305 5,405
Event Income 9,733 0 9,733
Facilities use 28,430 0 28,430
Fees 4,612 229,008 233,620
Fundraising 0 4,999 4,999
Grants received 72,184 2,389 74,573
Investments
Bank Interest 4,166 518 4,684
Rental income 0 0 0
Total incoming resources 494,589 383,960 878,549

Prior Year 2024

Unrestricted Restricted Prior Year Total 2024
Incoming Resources
Donations & Legacies
Donations 29,904 51,005 80,909
Legacies 0 0 0
Partnership giving 266,848 71,524 338,372
Tax recoverable (gift aid) 60,041 26,927 86,968
Charitable Activities
Appeals 0 20,464 20,464
Appeals - gift aid 0 4,495 4,495
Event Income 7,985 0 7,985
Facilities use 17,382 0 17,382
Fees 671 172,239 172,910
Fundraising 0 6,879 6,879
Grants received 11,986 18,989 30,975
Investments
Bank Interest 5,743 584 6,327
Rental income 5,000 0 5,000
Total incoming resources 405,559 373,106 778,665

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Additional Income Notes

We gratefully received grants this year totalling £74,573.

For gifts towards our General Fund we thank:

We gratefully received grants for our heat pump from

Playbox benefitted from a training grant from

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Analysis of Expenditure: Current Year 2025

Unrestricted Restricted Current Year Total 2025
Resources Used
Charitable Activities
Depreciation 8,047 0
8,047
Event Costs 2,196 0
2,196
Ministry costs 42,817 13,723
56,540
Ministry staff payroll costs 44,856 164,807
209,663
Parish share 138,220 0
138,220
Property costs: Church 48,081 35,983
84,064
Property costs: Easter Centre 13,370 0
13,370
Property costs: Houses 5,425 0
5,425
Property costs: The Caddey 2,302 1,119
3,421
Staff & clergy expenses 2,877 0
2,877
Raising Funds
Fundraising costs 6,485 107
6,591
Governance Costs
Governance: Audit costs 12,420 0
12,420
Support
Administration staff costs 46,499 0
46,499
Bank charges & other service fees 1,586 86
1,671
Interest payable on EC loan 0 25,593
25,593
Office costs 12,723 0
12,723
Other
Grants given: Overseas 21,500 18,021
39,521
Grants given: Training & travel 1,295 0
1,295
Grants given: UK 13,664 9,698
23,362
Total resources used 424,363 269,136
693,499

Prior Year 2024

Unrestricted Restricted Prior Year Total 2024
Resources Used
Charitable Activities
Depreciation 3,689 0 3,689
Event Costs 0 0 0
Ministry costs 45,265 16,454 61,719
Ministry staff payroll costs 56,418 152,700 209,118
Parish share 124,781 0 124,781
Property costs: Church 31,323 19,200 50,523
Property costs: Easter Centre 30,471 0 30,471
Property costs: Houses 2,186 0 2,186
Property costs: The Caddey 2,357 199 2,556
Staff & clergy expenses 20,826 0 20,826
Raising Funds
Fundraising costs 3,654 174 3,828
Governance Costs

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Governance: Audit costs 11,400 0 11,400
Support
Administration staff costs 45,651 0 45,651
Bank charges & other service fees 1,374 139 1,513
Interest payable on EC loan 0 40,309 40,309
Office costs 13,212 0 13,212
Other
Grants given: Overseas 21,625 11,339 32,964
Grants given: Training & travel 1,805 0 1,805
Grants given: UK 13,239 11,629 24,868
Total resources used 429,276 252,144 681,420

Additional Expenditure Notes

Playbox contributed £27,750 in 2025 to the running costs of the Easter Centre (prior year, £19,200).

Grants paid

Grants were made during the year to the following organisations (included in the Analysis of Expenditure note above).

e).
Overseas mission £
UK mission		 £
Child Action Lanka 22,367
Christians Against Poverty		 4,350
Kijabe Hospital 5,580
East to West		 6,000
Latin Link: Flatmans 6,574
Faith Awareness in Children Trust		 2,075
My Father’s House 5,000
Diocesan collections		 1,239
Hardship Fund grants 7,158
Choral scholars 1,295
Young Life International 500
Other charities 2,040
Total overseas grants 39,521 Total UK grants 24,657

In addition, collections were taken up or other gifts received for the following charities where the PCC was acting as agent for these recipients. Accordingly, these amounts did not form part of the income or expenditure of the PCC in these financial statements: Thank you gifts £3,598, Royal British Legion £389, Link to Hope £113, Compassion UK £84, Children in Need £23.

Notes - Analysis of Net Assets Between Funds

Current Year 2025

Unrestricted Restricted Endowment Total
Current Assets 101,319
70,701		 0
172,020
Non-Current Assets 6,335,949
0		 83,847
6,419,796
Current Liabilities 141,507
7,236		 0
148,743
Non-Current Liabilities 565,908
0		 0
565,908
Total Net Assets (Assets Minus Liabilities) 5,730,779
62,539		 83,847
5,877,165

Prior Year 2024

Unrestricted Restricted Endowment Total
Current Assets 135,499 60,371
0
195,871
Non-Current Assets 6,249,121 0
83,847
6,332,968
Current Liabilities 144,939 12,126
0
157,064
Non-Current Liabilities 676,885 0
0
676,885
Total Net Assets (Assets Minus Liabilities) 5,562,797 48,246
83,847
5,694,889

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Notes - Other

Volunteers

The charity benefits greatly from the voluntary contributions of time and money. Please refer to the trustees' report for further detail about volunteer contributions in the organisation.

Auditors Fees

Fees payable to the auditor for independent examination were £11,970 (fee payable in prior year: £11,400).

Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

Gross wages and salaries for all staff (including Playbox): £240,826.54, Employers NI costs £18,750.96, Employers Pension costs £9,507.39. (Prior year: Gross wages and salaries £241,919, Employers NI costs £4,172, Employers Pension costs £8,734.

The average number of employees during the year directly employed by the PCC was 6 (prior year was 8). The average number of employees during the year directly employed by Playbox was 12 (prior year 9).

No employees received salaries at a rate of more than £60,000 per annum.

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Key Management Personnel

These staff costs exclude the Incumbent and Curate, who are employed by Guildford Diocese, paid for from the Parish Share and considered to be key management personnel overseeing the ministry of St John's that is resourced by the PCC.

Trustee Remuneration

During the year two trustees received remuneration. The remuneration paid during the year was for the employees' role within the charity and not for their role as a trustee. The total remuneration is as follows:

Veronica Cresswell, part-time Church Administrator £13,538. Mrs J Johnson, verger £150.

Trustee Expenses

Our Incumbent and Curate (who are employed by the Diocese and remunerated out of our Parish Share) were reimbursed expenses, as were some other PCC members, none of which related to their services as PCC members. All expenses were incurred for the day-to-day running of the charity's activities.

Trustee Donations

During the year the total aggregated donations made to the charity by the trustees was £86,609 (prior year £106,021). There were no conditions attached to the donations.

Transactions with Related Parties

Veronica Cresswell is on the PCC and is a church employee. Keith Malcouronne is a director of Acuity Professional Group Limited which is related to Acuity Professional Partnership LLP that administered the PCC and Playbox payrolls for fees of £1,008 including VAT and a partner in of BC Technologies LLP which provided IT support for a total cost of £1,950. Keith is also on the Guildford Diocesan Board of Finance, which receives the parish share of £138,220.

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Tangible Fixed Assets

Computer, office
Fixtures & Freehold Plant &
& technical Total
fittings Property machinery
equipment
Cost
Prior to 1st January 2025 8,595
9,857
5,692,036
0
5,710,488
Additions in financial year 0
0
0
97,649
97,649
Total as at 31st December 2025
8,595
9,857
5,692,036
97,649
5,808,137
Depreciation
Prior to 1st January 2025 6,876
5,520
-565,508
0
-553,112
Additions in financial year 1,719
1,446
0
4,882
8,047
Total as at 31st December 2025
8,595
6,966
-565,508
4,882
-545,065
Net Book Value
As at 31st December 2025 0
2,891
6,257,544
92,766
6,353,201
As at 31st December 2024 1,719
4,337
6,257,544
0
6,263,600

33 Grange Road was revalued by the Trustees to estimated market value at October 2007, its second such revaluation since inclusion in the accounts. It was bought in 1979 as curate housing at a cost of £31,950 and the Trustees are not aware of any impairment in value since the 2007 valuation.

The Endowment Fund of £83,847 is invested into the Easter Centre for continuing use in mission and ministry of St John's parish, in accordance with the bequest of Edward Budgen in 1954.

Following the transfer of land previously owned by the Vicar and Churchwardens to the PCC, on some of which the Easter Centre is built, the PCC now also owns the land on which the Caddey stands and the car park is laid. This was originally received at no cost from Runnymede Borough Council in exchange for some land adjoining the High Street where the war memorial is located.

Investments

Unrestricted Restricted Total Prior Year
Market Value Brought Forward 69,368
0
69,368
67,961
Additions 0
0
0
1,552
Disposals 2,773
0
2,773
145
Gains (losses) -2,773
0
-2,773
1,407
Market Value Carried Forward 66,595
0
66,595
69,368

Debtors

Accounts Receivable

Description Amount
Gift Aid 5,213
Other debtors 6,688
Playbox and other restricted debtors -4,223
Total 7,679

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Prepayments

Description Amount
Prepayments (insurances & utilities) 3,367
Total 3,367

Creditors

Accounts Payable

Description Amount
Accruals 19,878
Bank loans falling due within one year 86,279
Concessionary loans due within one year 34,333
Trade creditors 3,193
Total 148,683

Deferred Income

Description Amount
General: For campus use in 2026 3,320
Playbox: Surrey County Council grant for 2026 1,740
Total 5,060

Creditors due after more than one year

As at 31st As at 31st
Amounts falling due: Loan type
December 2025 December 2024
In one year or on demand Bank loans 85,354
86,137
Concessionary loans 34,333
33,333
In more than one year but not more than two years Bank loans 88,022
86,647
Concessionary loans 145,000
33,333
In more than two years but not more than five years Bank loans 281,214
282,362
Concessionary loans 25,000
145,000
In more than five years Bank loans 24,671
125,543
Concessionary loans 2,000
2,000
Total 685,595
796,355
Made up of: Amounts falling due within one year 120,612
134,027
Amounts falling due after one year 565,908
676,885

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Analysis of Charitable Funds: Current Year 2025

Fund Name Investment
Opening Fund Closing
Income Expenditure Gains (or
Balance Transfers Balance
Losses)
Unrestricted
General (Unrestricted) 81,960 405,853 414,303 1,503 -2,773 72,241
Total 81,960 405,853 414,303 1,503 -2,773 72,241
Designate
Fabric Fund (Designated) 6,670 0 0 19,838 0 26,508
Music and Worship Fund (Designated) 29,039 1,260 1,295 0 0 29,004
Other Freehold Properties Fund (Designated) 320,696 0 0 0 0 320,696
Easter Centre (Designated) 5,088,835 0 0 100,729 0 5,189,564
Plant & Machinery (Designated) 35,597 87,475 8,766 -21,540 0 92,766
Total 5,480,837 88,735 10,061 99,027 0 5,658,539
Unrestricted Total 5,562,797 494,589 423,363 100,530 -2,773 5,730,779
Restricted
Playbox (Restricted) 22,579 230,517 205,265 0 0 47,831
Hardship Fund (Restricted) 8,936 10,093 7,170 199 0 12,058
Easter Centre building fund (Restricted) 0 126,396 25,667 -100,729 0 0
Mission partners (Restricted) 7,679 10,352 18,021 0 0 10
Dementia carers support (Restricted) 1,914 0 451 0 0 1,463
Genesis (Restricted) 1,000 0 53 0 0 947
Garden of Remembrance (Restricted) 203 0 0 0 0 203
Flag conservation (Restricted) 2,174 3,430 5,604 0 0 0
Other (restricted) 1,278 3,007 4,285 0 0 0
Collections (Restricted) 2,483 165 2,620 0 0 29
Total 48,246 383,960 269,136 -100,530 0 62,539
Endowment
Endowment Fund (Endowment) 83,847 0 0 0 0 83,847
Total 83,847 0 0 0 0 83,847
Restricted Total 132,093 383,960 269,136 -100,530 0 146,386
TOTAL 5,694,889 878,549 693,499 0 -2,773 5,877,165

Prior Year 2024

Fund Name Investment
Opening Fund Closing
Income Expenditure Gains (or
Balance Transfers Balance
Losses)
Unrestricted
General (Unrestricted) 100,599 403,984 423,069 -1,116 1,552 81,960
Total 100,599 403,984 423,069 -1,116 1,552 81,960
Designated
Fabric Fund (Designated) 41,670 0 0 -35,000 0 6,670
Music and Worship Fund (Designated) 29,278 1,566 1,805 0 0 29,039
Other Freehold Properties Fund (Designated) 320,696 0 0 0 0 320,696
Easter Centre (Designated) 4,980,451 0 0 108,384 0 5,088,835
Heat pump designated (Designated) 0 0 4,403 40,000 0 35,597
Total 5,372,095 1,566 6,208 113,384 0 5,480,837

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Unrestricted Total 5,472,694 405,550 429,277 112,268
1,552		 5,562,797
Restricted
Playbox (Restricted) 4,665 172,823 154,909 0
0		 22,579
Hardship Fund (Restricted) 14,935 5,620 7,734 -3,884
0		 8,936
Easter Centre building fund (Restricted) 0 149,079 40,695 -108,384
0		 0
Mission partners (inc. Intern fund) 981 18,037 11,339 0
0		 7,679
Dementia carers support (Restricted) 0 2,300 386 0
0		 1,914
Genesis (Restricted) 0 1,000 0 0
0		 1,000
Garden of Remembrance (Restricted) 203 0 0 0
0		 203
Flag conservation (Restricted) 0 2,174 0 0
0		 2,174
Parish Worker (Restricted) 12,099 14,550 26,649 0
0		 0
Other (Restricted) 6,747 1,139 6,608 0
0		 1,278
Collections (Restricted) 0 6,384 3,903 0
0		 2,482
Total 39,629 373,106 252,223 -112,268
0		 48,246
Endowment
Endowment Fund (Endowment) 83,847 0 0 0
0		 83,847
Total 83,847 0 0 0
0		 83,847
Restricted Total 123,477 369,204 248,322 -112,268
0		 132,093
TOTAL 5,596,170 774,754 677,599 0
1,552		 5,694,889

Fund Transfers

Description From To Amount
Energy audit & Heat loss advice 2022/23 Plant & Machinery General 1,702
Heat pump underspend returned to fabric
fund		 Plant & Machinery Fabric Fund 19,838
Correcting opening balance General Hardship Fund 199
2025 year end transfer Easter Centre building fund Easter Centre 100,729

Prior Period Adjustment

There were no prior year adjustments.

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