Christ Church Tunbridge Wells # **Trustees’ Accounts** for the Year ending 31 December 2025 ## **INCUMBENT** Rev Tim Humphrey Christ Church High Street, Tunbridge Wells, TN1 1UT 1 ## **Christ Church Tunbridge Wells** ## **Annual Report and Accounts** # **of the** ## **Parochial Church Council** for the Year ending 31 December 2025 ## **Incumbent:** Rev Tim Humphrey Christ Church High Street Tunbridge Wells Kent TN1 1UT ## **Principal Bankers:** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ ## **Independent Examiner:** Zachary Ramsden 63 Deakin Leas Tonbridge, Kent TN9 2JT ## _**Registered Charity No. 1130248**_ 2 ## **References & Administrative Information** The Parochial Church Council (PCC) of Christ Church Parish, Tunbridge Wells in the Diocese of Rochester. The Composition of the Parochial Church Council 2025/6 of Christ Church Parish is made up of the following members. - Vicar - Treasurer - ■ Secretary - Churchwardens - Deanery Synod Representatives - Elected Members (Church Representatives) - Co-opted Members ## **Overview of PCC Membership 2025/26** **Ex-officio members Vicar** Rev Timothy (Tim) Humphrey **Associate Vicar** Rev Gordon Taylor **Curate** Rev Robert (Rob) Byrne **Churchwarden** Alan Stone (first elected May 2024) **Churchwarden** Sarah Finch (first elected May 2022) **Deanery Synod** Vacant **Deanery Synod** Alex Haxton (elected May 2023) **Deanery Synod** Sabrina Cohen (co-opted June 2023) |**Elected Members**|Elected APCM|End of Term APCM| |---|---|---| |Duncan Mills (Treasurer)|2025|2028| |Will Bull|2025|2028| |Sue Davies|2024|2027| |Jon Dalton|2023|2026| |Heather East|2024|2027| |John Haynes|2020|2026| |Alison Lovelock|2022|2028| |Mairi Neeves|2024|2027| |Joshua Thomson|2023|2026| |Ed Tranter|2023|2026| |John Wegrzyn|2020|2026| |Kathryn (Katy) Wright|2023|2026| The Standing Committee is a subset of the PCC. Its job is to carry out the work of the full PCC between PCC meetings, for example, if something urgent arises which does not justify calling an Extraordinary Meeting of the whole PCC. Members of the Standing Committee are elected and 3 approved by the full PCC, and usually serve for a term of three years (renewable). It meets bimonthly in between PCC meetings, or as required. It is made up of: - Vicar - Treasurer - 2 Churchwardens - 3 further PCC members ## **Other roles and responsibilities appointed by the PCC** **Gift Aid Secretary** Stephen East **Electoral Roll Officer** Heather East **Safeguarding Officer** Julie Matchett **Chair of Global Mission Partners Team** Anthony Neeves **Treasurer** Duncan Mills **PCC Secretary** Heather East Other sub-committees include Finance, Buildings, Pay & Personnel and Mission Partners. ## **Principal Bankers** Charities Aid Foundation Bank Ltd 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ ## **Independent Examiner** Zachary Ramsden, 63 Deakin Leas, Tonbridge, TN9 2JT The day-to-day management has been delegated to the incumbent. ## **1) Governance & Management** The functioning and purpose of the PCC is outlined in the Parochial Church Council’s Powers and Measures 1956. ## Constitution The PCC is a corporate body constituted under Trust Deed dated 19[th] June 2009. Registered Charity No. 1130248. The PCC membership is appointed as follows: Vicar (all clerks in Holy Orders beneficed in or licensed to the parish) The Vicar is appointed by the Church Patrons and the position is under ‘Common Tenure’. ## Churchwardens Churchwardens are elected annually at the APCM Vestry Meeting. ## Deanery Synod Representatives Deanery Synod representatives are elected by the Church membership (those on the electoral roll) at the APCM. Deanery Synod members serve for a three-year term. Vacancies that arise during the year are filled by PCC appointment. Deanery Synod representatives represent the Church at the Deanery Synod of Tunbridge Wells. 4 ## Readers Licensed to the Parish Readers can be appointed as members of the PCC at the APCM. ## Church Representatives Church Representatives on the PCC are elected by the Church members (those on the electoral roll) at the APCM meeting. Church Representatives serve for a three-year term. ## Co-opted Members The PCC can co-opt up to two members at any one time. ## Decision making Major strategic decisions are proposed by the Senior Leadership Team and formally decided by the church’s trustee board. Day to day operational decisions are delegated to the staff team. An annual budget is proposed by the SLT and approved by the PCC. Day to day spending within these budgeted amounts is delegated to the staff team, spending beyond these amounts requires agreement from the PCC and in cases where the expenditure is above £10,000 a business case is required. ## Remuneration policy The clergy stipend is set by the Rochester Diocesan Board of Finance. Remuneration for all other staff is proposed by the Pay and Personnel sub-committee of the PCC according to our pay scales, and approved by the PCC as part of the annual budgeting process. Inflationary pay rises are proposed by the Pay and Personnel Committee and approved by the PCC. Performance related pay increases are proposed by line managers, and then approved by the Pay and Personnel Committee. If the annual staffing budget is exceeded, the finance committee and PCC will be notified so scrutiny can be exercised. ## **2) Objectives and Activities** The main activities are the provision of church services, baptisms, weddings, funerals, youth/children’s work and the promotion of the Christian faith through biblical teaching, pastoral care and the provision of opportunities to serve in a range of community based as well as church activities. In addition, Christ Church serves the local community by allowing its facilities to be used by a large number of community groups. When planning our activities for the year, the Vicar and the PCC have considered the commission’s guidance on public benefit and its guidance on charities for the advancement of religion. Our mission statement is ‘playing our part in the spiritual and social transformation of Tunbridge Wells and beyond’ and each year the PCC reviews the strategic development plan to ensure all its activities are promoting and developing the vision. To this end, our aim is to enable people both within our parish and beyond, to live out their faith and become strong, confident followers of Christ. Primarily this involves: - Worship, prayer and teaching from the Bible - Developing a knowledge of, and trust in Jesus Christ - Provision of pastoral care for those in the church and parish - Missionary and outreach work within the community - Supporting overseas mission partners ## Volunteers Volunteers serve in a variety of capacities, including governance roles (trustees, sub-committee board members) and operational roles such as leading areas of ministry such as children’s activities 5 on Sunday mornings to helping serve refreshments after services. Volunteers are involved in every area of the church’s life and activities, and we could not achieve all that we do without them. ## Plans for the future Christ Church’s major plans for the next 3-5 years include developing the support we share with other churches and ministry partners through our minster vision, deepening the spiritual life of the congregation, a significant redevelopment of the building, training a new curate and developing the staff team to serve a growing congregation. ## **3) Achievements and Performance** ## **Ministry Highlights** - We have had some staff turnover in the past year both in the Operations team and in the Children’s and youth team. Following successful recruitment, we now have a strong team taking us into 2026. - Several midweek courses have been held including ‘Transforming Life’ and ‘Everyday Evangelism’ with around 40 attending each. We have run two successful _Alpha_ courses with about 45 attendees across both. - A group went to the New Wine summer conference, including about 35 youth. - Team members have continued to undertake outside commitments speaking at other churches and events, leading worship and providing operational support. We have undertaken oversight of a church at the request of the Bishop of Rochester. - The Celebration of mission in October of this year included great food, musical contributions followed by a showcase of many of our mission partners, including videos of some of their work. - We continue to welcome new people into the life of the church - membership and Sunday attendance have grown by about 12% in the last year. - Women’s events have continued throughout the year, with an upcoming women’s retreat in March 2026 for over 75 women. - Following the men’s ‘Base Camp’ at Carroty Wood in January 2025, Jim Roberts stood down as leader and the team have taken some time to re-cast the vision. The breakfast at the end of February 2026 provided helpful feedback to the team. - A variety of midweek groups have met throughout the year, including ‘Sparklers’ (toddler group), Thrive café (a drop-in café), Golden Years (lunch club for older people), life groups, MOLO, M3, young adults and FORM groups. We estimate that approximately 300 adults are part of one of our regular midweek groups. - FORM groups have continued to successfully pilot a ‘rule of life’ aimed at deepening discipleship and prayerfulness before rolling out the principles to the wider church and enabling more FORM groups to start. - The wider pastoral team meets monthly to provide support for those involved in pastoral ministry and groups. - One-off events have included hosting deanery chapter ‘open to all’ speaker evenings, hosting an open evening for WTC, along with two town-wide Sunday evening prayer gatherings. In September, we helped organise the week of prayer in Tunbridge Wells as part of the global week of prayer. - The building project has proceeded to final designs and was submitted for planning in late 2025. In September, we were able to formally launch the fundraising for the building project, which continues. 6 ## **Staffing** - Matt Fox left his role as Ops Director in August, and after consideration, the decision was made to recruit both a part-time Operations Manager and a full-time fixed-term administrator to support the part-time Operations Manager and act as PA to the Leadership Team. Susannah Freeman was appointed as the Operations Manager, and Verity Mills was appointed as the administrator. - Jonathan Wooldridge left his role as Worship Ministry Coordinator in November to take up an Assistant Pastor role at Redeemer Church West London. In his place, we have recruited two part-time members of staff, Mairi Neeves as Worship Pastor and Barnabas Shaw as Music Director. - Savanna Taylor left her role as Children and Youth Assistant in September to take up a new role at Tunbridge Wells YFC, and Isla Trim joined the team in the role in November 2026. - Eloise Fletcher left her role as Big Stars Helper in the summer to pursue further studies and Zara Powney took on the role in September. ## **In 2025 the PCC has focused its attention on:** - **The building project** . The PCC designated £300,000 from reserves to be used for the building project, enabling the engagement of consultants to help prepare a planning application that was submitted in early 2026. The PCC discussed the project regularly throughout 2025 leading up to the launch to the congregation in September and an initial fundraising appeal. - **Diocesan Vision and Strategy.** We have continued to work with Rochester Diocese in supporting their new vision and strategy. Christ Church has been identified as a Resource Hub for supporting ministry with children and young people, particularly those aged 5-11) across the Diocese. A joint role between the Diocese and Christ Church will be recruited in 2026 to share learning and ministry experience from Christ Church with other parishes in the Diocese. - **Services review and feedback** . The PCC gave feedback to the ministry team as part of the decision to maintain two services over the summer holidays (previous years have seen one service only) and changes to Christmas services with two carol services that are more traditional in style. - **Personnel.** The PCC has overseen the Pay and Personnel committee as they have recruited several new posts, including significant increases in Operations Staffing and moving to a shared role in Worship Ministry. - Ensuring **compliance in numerous areas of church life** , including health and safety where a review of current provision has been undertaken by the Operations Team and a new services contract agreed by the PCC to increase support in this area. - Actively managing and promoting a culture of **safeguarding** throughout the church. ## **4) Financial Review** Details can be found in the 2025 annual report and financial statements, but some of the highlights include: A relatively balanced budget was set for 2025, this excluded any building development work. By the end of 2025 on the unrestricted general fund we had run a small deficit compared to a small surplus in 2024. The movement on funds during 2025 is summarised as follows: 7 - Restricted funds increased by £12,996 (2024: decreased £10,273) to £17,159 on 31 December 2025 - Unrestricted Funds decreased by £21,726 (2024: increased by £15,367) to £548,280 at 31 December 2025 (2024: £555,764) The 2025 total income was £802,366, being £90,178 more than in 2024 (£712,188), reflecting a small drop in unrestricted giving, which was more than offset by over £100,000 of giving towards the building project. 2025 was therefore a stable year financially, as well as in other ways as noted elsewhere in the annual report. Increasing costs continued to impact church expenditure during 2025 but not at the rate seen in previous years. Our day-to-day running costs remain broadly covered by our income, and the building development continues to be funded by ongoing giving as well as drawing on historic reserves. In 2025, the PCC agreed to designate up to £300,000 of the general unrestricted fund to support the building project if required. Despite continued household financial pressures, voluntary giving to Christ Church was at an encouraging level, much of which was given tax efficiently. Tax repayments to Christ Church totalled £104,098 in 2025 (2024: £91,293) recognising the continued endeavours to ensure our voluntary giving income remained tax effective. Tax effective giving by members who have signed Gift Aid declarations is very much appreciated. It enables some tax paid by individuals to further the ministry of Christ Church. The PCC therefore continue to encourage tax effective giving by all members who pay, or have deducted, income and/or capital gains tax. May this financial support of churches and charities continue to be provided by the authorities. We trust that in 2025 the level of voluntary giving will again be encouraging, enabling the mission and ministry of the church to be effective, and the PCC commitments achieved. During the year, we used Mustard Payroll services for all payroll processing, and our PCC staff for bookkeeping. All payments to suppliers, mission partners and all other third parties were processed internally. Major expenditure items in 2025, included staffing, ministry costs, property costs, support of mission partners and payment of the parish share, which is used to support clergy, training and other support for parish ministry. More information about the fixed assets, and the depreciation policy of the PCC can be found in the 2025 annual financial statements. Key risks include a decrease in giving leading to a drop in income, a decrease in volunteering capacity, and increased costs through global events - especially construction costs that would impact the viability of the building project. On behalf of all in the church, I would like to thank those who have served in providing advice, management, and the processing of the finances, including Duncan Mills (the Treasurer), Teresa Bailey, and Stephen East for his diligent and confidential management of all Free Will Offerings and Gift Aid tax repayments. Finally, a big thank you to all of you who have supported the church financially in 2025, your faithfulness enables the work of the Kingdom to continue through our efforts at Christ Church. 8 ## **Statement of Trustees’ Responsibilities** Charity law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether the policies adopted are in accordance with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements; - prepare financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities. The PCC’s 2025 accounts have been prepared on an accruals basis as a going concern charity. ## **5) Reserves Policy** The PCC has adopted a policy, as recommended by the Diocese, aimed at keeping a balance of unrestricted funds, if possible, equivalent to at least three months unrestricted payments during the previous year, to cover any emergency situations that may arise. The PCC agree that this aim is adequate going forward, having been achieved in 2025. For 2025, this equates to the PCC holding unrestricted reserves of £161,849 (2024: £164,372) or more. Approved by the PCC on 20[th] April 2026 and signed on its behalf by ## **Rev Tim Humphrey PCC Chairman** 9 ## **Independent Examiner’s Report to the Trustees of the Parochial Church Council of Christ Church Tunbridge Wells** I report to the trustees on my examination of the accounts of the above charity for the year ended 31[st ] December 2025 ## **Responsibilities and basis of report** As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner’s statement** The charity’s gross income exceeded £250,000, and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## Signed : Name: Zachary Ramsden FCA Chartered Accountant 63 Deakin Leas, Tonbridge, Kent TN9 2JT Date: 10 ## **Christ Church Tunbridge Wells – Annual Report and Accounts for 2025** ## **TABLE OF CONTENTS** **FINANCIAL STATEMENTS ..................................................................................................** BALANCE SHEET ..................................................................................................................... 11 STATEMENT OF FINANCIAL ACTIVITIES ...................................................................................... 12 CASHFLOW STATEMENT ........................................................................................................... 13 ## **NOTES TO THE FINANCIAL STATEMENTS ..** …………………………………………………………14-18 1. Accounting Policies and Further Details .................................................................................... 14 2. Accounting Policies ……………………………………………………………………… 14 3. Fixed Assests ……………………………………………………………………………...14 4. Donations and Legacies ................................................................................................................. 15 5. Staff Costs ....................................................................................................................................... 15 6. Bank Accounts ................................................................................................................................ 16 7. Debtors............................................................................................................................................ 16 8. Fixed Assets .................................................................................................................................... 17 9. Reserves .......................................................................................................................................... 17 10. Creditors ......................................................................................................................................... 17 11. Restricted Fund Balances .............................................................................................................. 16 12. Missions ........................................................................................................................................... 16 11 ## **FINANCIAL STATEMENTS PCC of Christ Church, Tunbridge Wells Balance Sheet** ## **As of 31 December 2025** |**Fixed Assets Note**
**Buildings**
Crabb Hall
Fixed assets**8**
**Total Fixed Assets 3**
**Current Assets**
Debtors & Prepayments**7**
Cash at Bank and in hand**6**
**Creditors**
Falling due within one year**10**
**Net Current Assets**
**Total Assets less current liabilities**
**Creditors**
Falling due after one year**8**
**Total Net Assets**
**Funds of Charity**
Restricted Funds**11**
Unrestricted Funds
General Fund
Designated – Community Transformation
Designated – Discipleship Year
Designated – Building Development
**Total Funds**|**2025**
**2025**
**2025**
2024
Unrestricted
Restricted
Total Funds
Total Funds
832,000
27,690
832,000
27,690
832,000
28,497
**859,690**
**859,690**
**860,497**
47,676
47,676
37,348
484,649
17,159
501,808
569,470
**532,325**
**17,159**
**549,484 **
**606,818**
17,627
17,627
67,039
**514,698**
**17,159**
**531,857**
**539,779**
**1,374,388**
**17,159**
**1,391,547**
1,400,276
832,000
-
832,000
832,000
**£542,388**
**£17,159**
**£559,547**
**£568,276**
17,159
17,159
4,162
226,586
-
226,586
547,195
6,529
-
6,529
7,646
1,480
-
1,480
1,480
307,793
307,793
7,793
**£542,388**
**£17,159**
**£559,547**
**£568,276**| |---|---| **Approved by the Parochial Church Council on 20[th] April 2026 and signed on its behalf by:** **------------------------------Rev Tim Humphrey Vicar** 12 ## **PCC of Christ Church, Tunbridge Wells Statement of Financial Activities** ## **For the year ending 31 December 2025** |**Note**
**Income**
Voluntary income**4**
Rental Income – Hall/Rooms
Rental Income – Other
Other Income
Interest income
**Total Income**
**Expenditure**
Charitable Activities
Salaries/Personnel**5**
Property Costs
Ministry Costs
Church Running Costs
Administration
Mission Partners**12**
Parish Share
Architects/Development
**Total Expenditure**
Net income before transfers
Transfers between funds|**2025**
**2025**
**2025**
2024
2024
2024
Unrestricted Restricted
Total
Unrestricted Restricted
Total
581,020
136,833
717,852
615,856
13,750
629,606
29,777
29,777
27,448
0
27,448
2,100
2,100
1,925
0
1,925
8,405
33,973
42,378
9,026
33,979
43,005
10,259
10,259
10,204
0
10,204| |---|---| ||**631,561 **
**170,805 **
**802,366 **
**664,459**
**47,729**
**712,188**| ||256,974
20,800
277,774
233,696
13,750
247,446
160,947
10,238
171,185
165,283
2,232
167,515
44,957
21,192
66,148
46,746
25,723
72,469
21,711
21,711
15,025
15,025
5,108
5,108
4,808
4,808
55,839
12,530
68,369
57,578
8,375
65,953
107,750
107,750
111,585
111,585
93,050
93,050
14,415
7,922
22,337| ||**653,286**
**157,809**
**811,095**
**649,136**
**58,002**
**707,138**| ||**(21,725)**
**12,996**
**(8,729)**
15,323
(10,273)
5,050| Net income before other recognised gains/(losses) ||**(21,725)**|**12,996 **|**(8,729) **|15,323|(10,273)|5,050| |---|---|---|---|---|---|---| ||564,114|4,162|568,276|548,791|14,435|563,226| ||**542,388**|**17,159**|**559,547**|**564,114**|**4,162**|**568,276**| **Net movement in funds Balances b/fwd 1 Jan** **Balances c/fwd 31 Dec** 13 ## **Christ Church Tunbridge Wells Cashflow Statement For the year ended 31 December 2024** |**Cash flows from operating activities**
Adjustments for:
Depreciation
Movements in working capital:
Movement in Debtors
Movement in Creditors
Cash Generated from Operations
**Cash flows from investing activities**
Interest received
Payments to acquire tangible/investment
assets
Net cash generated from investment activities
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at 01 January 2025**
**Cash and cash equivalents at 31 December 2025**|**2025**
**£**
**(18,988)**
**12,789**
**(6,199)**
**(10,328)**

**(49,413)**


**(65,940)**

**10,259**
**(11,981)**
**(1,722)**
**(67,662)**
**569,470**
**501,808**|**2024**
**£**
**(5,154)**
**10,207**|| |---|---|---|---| ||||| ||||| |||**5,053**

**(1,372)**

**58,914**|| ||||| ||||| |||

**62,595**|| ||||| |||**10,204**|| ||||| ||||| |||**(14,688)**|| |||**(4,484)**|| ||||| |||**58,111**
**511,359**|| ||||| ||||| ||||| |||**569,470**|| The accompanying notes on pages 13 to 16 form part of the financial statements. 14 ## **Notes to the Financial Statements** ## **1) Accounting Policies and further details** ## **Basis of Accounting** The accounts have been prepared on a going concern basis, under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the notes to the accounts. The Accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting Standard applicable in the UK (FRS 102) issued 16 July 2014 and with the Charities Act 2011. ## **2) Accounting Policies** ## **Funds** General Funds represent the Funds of the PCC which are not subject to any restriction regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also _unrestricted_ . ## **Recognition of Income** Income is included in the Statement of Financial Activities (SOFA) when: - The charity becomes entitled to the resources. - It is more than likely that the trustees will receive the resource and the monetary value can be measured with sufficient reliability. - The unrestricted element of giving represents gift aided donations, open plate giving and tax reclaimed from HMRC. - The restricted element is money given for a specific purpose e.g. Street Kids Direct, Open Doors or monies assigned by the PCC for Building Development. ## **Expenditure** All items of expense are accounted for when paid out. ## **Creditors** Creditors are included at settlement amounts less any discounts. ## **Debtors** Debtors are included at settlement amounts less any discounts ## **3) Fixed Assets** Consecrated Property - Consecrated and Beneficed Property of any kind is excluded from the accounts by Section 10 of the Charities Act 2011. - Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require faculty disposal are accounted as inalienable property unless consecrated. 15 - The value of Crabb Hall (£832,000) represents the amount attributable to the Crabb Hall trust deed that was utilised in the construction of the existing church premises. ## **Other Fixtures Fittings and Office Equipment** Items over £250 are capitalised and depreciated, please see note 8 below. |**Fixtures, Fittings and Equipment**
**Cost or valuation**
Cost at 1 January
Additions, Disposals, Revaluations, Transfers
Coat at 31 December
**Depreciation**
Balance at 1 January
Depreciation in 2024
Balance at 31 December
**Net book value**
Net book value at 1 January
Net book value at 31 December|**2025**
**£**
124,040
11,982
136,022
95,543
12,789
108,332
28,497
27,690|**2024**
**£**
109,352
14,688
123,040
85,336
10,207
95,543
24,016
28,497| |---|---|---| ## **4) Donations and Legacies** |Donations and
Gifts
Income Tax
Recoverable
**Total**|**Unrestricted**
**Restricted**
**Total**
Unrestricted
Restricted
Total
**2025**
**2025**
**2025**
**2024**
**2024**
**2024**
493,172
120,582
**613,755**
524,913
13,400
**538,313**
87,847
16,251
**104,098**
90,943
350
**91,293**
**-**| |---|---| ||**581,019**
**136,833**
**717,852**
**615,856**
**13,750**
**629,606**| ## **5) Staff Costs** During the year the PCC employed - Associate Vicar (employed by Diocese, paid for by PCC) - Director of Children’s Ministry (part-time) - Operations Director (now redundant) - Operations Manager (part-time) - Administrator (fixed term) - Ministry support assistant (part-time) - Book keeper (part-time) - Facilities Manager - Production Manager (part-time) - Worship Co-Ordinator (part-time, now redundant) - Worship Pastor (part-time) - Musical Director (part-time) 16 - Youth Pastor (part-time) - Youth & Children’s Assistant (part-time) - BIG Stars Helper (part-time) No employee received more than £60,000 per annum. We also outsourced Payroll, Personnel and Health & Safety to external companies. The PCC, in compliance with the Pension Regulator, operated a defined contribution pension scheme for all staff. The PCC agrees to make a contribution of 5% towards staff pensions. There were no disclosable transactions in respect of PCC members or persons closely associated with them. |ith them.||| |---|---|---| ||**2025**|**2024**| |Salaries (gross)|**195,349**|175,160| |Employers (ERs) NI|**16,857**|9,101| |ERs Pension Costs|**9,175**|8,167| |Other ER costs|**11,051**|10,620| |Diocese re Associate Vicar|**45,343**|44,398| |**Total**|**277,774**|**247,446**| ## **6) Bank Accounts** The main Current and Deposit Accounts is with CAF Bank, and a Deposit Account is held with CCLA. Interest is received on the deposit account but not on the current account. A small standard monthly fee is charged by CAF Bank Ltd. The Lloyds Bank Account is used only to receive Free Will Offerings made by standing order/bank transfer. To maintain anonymity of the Free Will Offerings, details of the account are kept by the Gift Aid Secretary, who provides a summary to the Treasurer each month. The Lloyds account does not pay any interest. Regular transfers are made from the Lloyds account to our CAF current account. 17 ## **7) Debtors** |Tax Refunds due
Hall letting fees due
Sundry debtors/prepayments
**Total**|**2025**
**2024**
34,098
31,116
1,891
13,577
4,341
**47,676**
**37,348**| |---|---| ## **8) Fixed Assets** ## **Crabb Memorial Institute Trust** The value of Crabb Hall (£832,000) represents the amount attributable to the Crabb Hall trust deed that was utilised in the construction of the existing church premises. It should be noted that the original trust deed provides for the value of the trusts proportion to be given to the Church Missionary Society in the event of the building sale and the Crabb Hall not being reinstated elsewhere. ## **Fixtures and Fittings** In 2025 the following were purchased: • Dishwasher £3,198 • Nord Keyboard £3,897 • AV Equipment £3,838 • IT and telephony equipment £1,048 All the new equipment and fixtures and fittings will be depreciated over 3 years. |Net Book Value @ 1st Jan
Net Book Value @ 31st Dec|**2025**
28,497
27,690|2024
24,016
28,497| |---|---|---| ## **9) Reserves** The PCC has a policy which aims to maintain unrestricted reserves of at least three months expenditure which it and regards as adequate. The policy is reviewed regularly. 18 ## **10) Creditors** |Pension Scheme
HMRC PAYE & NI
Parish Share
Sundry Creditors
**Total**|**2025**
1,346
3,698
-
12,582
**17,627**|**2024**
1,380
3,557
46,999
15,103
**67,039**| |---|---|---| ## **11) Restricted Fund Balances** |**Statement of**|**Fund**|**Income**|**Expenditure**|**Transfers**|**Gains**|**Fund**| |---|---|---|---|---|---|---| |**Restricted Funds**|**balance**||||**and**|**balance at**| ||**at 31**||||**losses**|**31 Dec**| ||**Dec 2025**|||||**2025**| |Staff costs|0|20,800|20,800|||0| |Other Ministry|0|6,513|6,513|||0| |Christ Church Support|1,172|||||1,172| |Fund||||||| |Men’s Ministry|0|2,035|2,035|||0| |Sparklers|1,826|1,556|1,509|||1,873| |Women’s Ministry|1,164|3,705|1,209|||3,661| |Youth Ministry|0|9,329|9,329|||0| |Building Fund|0|103,503|93,050|||10,453| |Kingdom Kids|0|596|596|||0| |Diocese funding for|0|10,328|10,328|||0| |curate||||||| |Designated Giving|0|12,530|12,530|||0| |**Sub-total**|**4,162**|**47,729**|**58,002**|||**17,159**| ## **12) Missions** All monies given to missions were to organisations. Christ Church High Street, Tunbridge Wells, TN1 1UT www.cctw.org.uk 01892 522323 info@cctw.org.uk 19