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2025-12-31-accounts

The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Registered Charity No: 1130644

The Parish of St Магу and St Paul, Hemel Hempstead

Annual Report and Accounts

for the year ended 31 December 2025

Contents

The Annual Report

Structure, Governance and Management

Independent Examiner's Report Income and Expenditure Account

Balance Sheet

Notes to the Accounts

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

The Annual Report

The Parochial Church Council (PCC) of the Parish of St Mary and St Paul is chaired by the Team Rector of the Benefice, the Revd Canon John Williams, (inducted on 30th March 2017). He is supported by the three Team Vicars in the wider benefice and in the parish by self-supporting minister, The Revd Luke Geoghegan, currently on long term leave.

Aims and Purposes

The PCC understands that the purpose of the church in this parish is to promote within the ecclesiastical parish - and the church congregations - the pastoral, evangelistic, social and ecumenical mission of the Christian Faith as set out by the Church of England and reflected in the catholic creeds. The PCC is also specifically responsible for the maintenance of St Mary’s Church and Hall in the Old Town centre of Hemel Hempstead and St Paul’s building complex in Highfield. The buildings are viewed as a resource to be used by the congregations for public worship, baptisms, weddings, thanksgivings and funerals, parish organised activities and also extensively by the local community.

Objectives and Activities

In 2025 the PCC decided to invite The Rt Revd Rob Wickham (CEO of the Church Urban Fund and former Bishop of Edmonton) to run a special PCC away day on 25th October. This was primarily to consider the mission of the parish and to update our Mission Action Plan (MAP) for the next three years, realising that in recent years we have concentrated on current core activities rather than looking ahead. The results of the day and subsequent prospective MAP will be considered and published during 2026. In the earlier part of 2025, the PCC looked at balancing the parish finances and maximising the use of our buildings. As well as successful Art-in-the-Nave and Beer Festival events inside St Mary’s Church, other events have been under consideration. This was all aided by the pew removal scheme at St Mary’s which was completed during the year with substantial financial support from a generous individual gift, given some while ago for the purpose, and a legacy which was rather less expected but enabled the completion of the work.

Focus and Meaning of our Activities

The regular Sunday and weekday services give a focus and meaning for everything else that happens in parish life. The worship of Almighty God is central to the way the Christian functions and the parish seeks to nurture and encourage this and to draw the whole community into this expression of God’s love and forgiveness. Remembering our historic status as the Established Church and our responsibility to welcome everyone - with or without a faith – into buildings which speak of God’s unconditional love, we seek to keep our buildings open and welcoming as much as possible.

The church tries to foster and encourage outreach and charitable works both from individual members of the church community and by PCC initiatives. The Clergy support Church and community by carrying out baptisms, weddings, funerals and

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

special blessings for those who, regardless of their connection with the local worshipping community, feel at these important times a church service and the human contact that surround this is important. The connections with our local schools and the Uniformed (Scouting) Organisations within the parish continue to grow with regular engagement and special events throughout the year. Over 1000 children attended December school events in our churches and specific visits by young people’s groups were also welcomed. The buildings we care for are greatly valued by these groups and this is very encouraging.

Pastoral Care

The Church seeks to offer pastoral support and care to church members and people within the community especially our schools, shops, businesses and residential homes. The Pastoral Group of clergy and lay leaders, continues to meet monthly to discuss current pastoral needs and to pray for the sick and departed, to discuss ministry to others on the margins and in need and to pray for them. This reflects the pastoral care exercised by everyone in the Body of Christ, not just licensed ministers. The Team Clergy also meet most Tuesday mornings to encourage one another and look at wider pastoral care issues.

Youth and Young People

In recent years we have had more young people attending our churches in the age range 10-18, this is in line with a country wide trend and has led to a National Church initiative where growth in this area is explored and encouraged by training, concentrated work and a specific project. As part of this the Rector is on a year-long part time course at Ridley Hall, Cambridge, funded by the National Church. As part of this St Mary’s established an intergenerational Growing Together Group (GTG) in September 2025. Meeting monthly for the next year this group of 10-14 young people and adults will plan a key new youth initiative during 2026.

Mission and Community Support

Within the Parish there continues to be a strong sense of the need to support the under privileged here and abroad. The Parish was one of the main drivers to establish DENS (Dacorum Emergency Night Shelter) in the early 90’s and continues to support it through gifts of food and occasional donations. St Paul’s support of the Highfield Fridge and Community Café increased once again during the year and there was also a very successful Christmas initiative driven by the people of St Paul’s to bring cheer to Fridge users on Christmas Eve, this was supported throughout the parish.

The parish seeks to support local charities that help in defined ways like the Foodbanks, Liberty Tea Rooms, Christians Against Poverty, chaplaincy to the waterways, the local Hospices and Dacorum Community Trust.

Since 1998 St Paul’s has supported Christian Aid’s initiatives in Nicaragua and other donations from the whole parish included: The Bishop’s Harvest Appeal, the Children’s Society and other charities.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Members of the Parish established the UK Langa Pre-School Trust (LTPT) in 2011 and this independent trust is run on a voluntary basis in support of more than 500 children in Cape Town, South Africa. The Trust goes from strength to strength and is supported in many ways by the Parish and parishioners who are keen to support this important and worthwhile cause.

The Buildings

The Parish are custodians of buildings that need to be looked after and in particular one of these is Grade 1 listed, which needs maintaining and to be available to the public for church services, community & school events as well as for the general visitor. The Parish provides the framework that allows the maintenance of these historic buildings and the opening to the public to happen, so that the buildings are available to be visited by the public without charge as well as allowing them to be passed on to future generations. Work has continued both at St Mary’s and St Paul’s to improve the condition of all our buildings so that they are better able to serve community and parish. As already mentioned, extensive work in removing pews at the front and in the underused north aisle of St Mary’s took place in 2025 delivering increased flexibility to the building. The PCC is grateful to the Friends of St Mary’s and all who make repair and maintenance possible.

Reaching out and coming in

We continue to stream our services to a small but loyal number of local and international viewers via the parish You Tube channel. Funeral and wedding services that have been recorded have proved particularly important to families and we remain grateful to our technical team for making all this happen. The Diocese of St Albans recognises this ‘Church at Home’ ministry as increasingly significant and people who are house bound, sick, away from Hemel, former parishioners, family and friends and others report the continuing value of this service.

The fifth year of ‘Open Church’ at St Mary’s, with people able to visit every day between 10 and 5, has continued to be popular. Many people from near and far come in to sit a while and to enjoy the peace and spirituality of this building. This is a key, important ministry of the parish and the PCC is very grateful to all those who have made this possible especially by opening, closing and cleaning and maintaining the building.

Our engagement with the Old Town market and businesses within the High Street commercial community has continued to develop despite the economic pressures on many of the businesses. These links bring a great variety of people in to St Mary’s and increases our opportunity for pastoral conversations.

St Paul’s have continued to maximise the use of their hall and parish room, seeing increased use by community focussed groups during the year. The third full year of the renewed church sharing arrangement with the local Roman Catholic Ordinariate Group has continued to build upon a solid ecumenical relationship with us all trying to live out and fulfil the desire of Jesus that ‘we may all be one’.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Financial Review

This has been another roller coaster year in that the year started with a significant ( circa £8k ) unexpected loss of Pledged Giving, putting the near balanced Budget on the backfoot from day one. By late summer this looked to have worsened so much that the Rector felt the need to ask the congregation for help. And help came in the form of a generous one-off donation.

Help also came in the form of improved rental income from St Mary’s Hall and a reduced need for heating – global warming has some benefits. These three gains effectively balanced out the losses allowing the year to end balanced.

Both the Craft Beer Festival and Art in the Nave were enjoyed again and brought in a similar income to last year. We remain grateful to their organisers and the volunteers who enable them to take place.

The rapid change from a balanced budget to a struggling one, following as it did a year with a significant surplus, illustrates how exposed the Parish Income is to the ups and downs associated with fundraising and hall rental, and the importance of not getting complacent about Stewardship pledged income. While less than half of our income comes from planned giving, it should be the reliable half so long as it is continually encouraged. However, if taken for granted it too can be fickle.

Our pledged giving income received via the Parish Giving scheme reduced again in 2025 and this time by over £5000, despite the inflationary increases that our PGS members continue to generously honour.

The Fee income from Weddings and Funerals again surprised us by bringing in much the same as last year despite the poor outlook at the time of budgeting.

The PCC agreed a balanced Budget for 2026 based on increased hall rental income supported by advance bookings, but once again the year has started with a loss of circa £6000 from one of these bookings leaving a deficit situation again.

We remain grateful to the Friends of St Mary’s who have funded maintenance work at St Mary’s. And to Mrs Audrey Batchelor for leaving the PCC a generous legacy (£42k) which has, with other gifted funds, allowed long planned pew removal from the North Aisle and the front of the Nave. This has enabled distribution of the sacrament to be received without having to climb steps.

St Mary’s has continued to open between 10am and 5pm every day except during the two months or so of alteration work. The number of candles lit and prayer notes posted, has now recovered so this continues to be appreciated by the community.

Both churches and St Mary’s Hall continue to have ongoing maintenance budgets and these seem to enable all three buildings to be kept in reasonable shape. However, during a spell of Autumn cold weather St Mary’s hall gas boiler died and a replacement became an urgent requirement. The new boiler was bought using money from the Legacy account.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Reserves Policy

At the November 2025 PCC the reserves for 2025 were set to a range from £10.6k (the minimum needed to pay a month’s outgoings) and £30.6k (three months average budget expenditure). The actual position to be discussed at each PCC.

Volunteers

As always, the PCC realises that it would not be able to support the work of the parish without all the many volunteers who help in so many ways. The PCC and PCC officers are volunteers who, along with so many, work hard to support our parish, both within itself and through its outreach. We are particularly grateful to our Churchwardens; Gordon and Rosina Gaddes at St Paul’s and Andrew Darby and Rosamund Russell at St Mary’s, along with their deputies; Malcolm Taylor, Emmeline Lambert and Norma Podmore, whose hard work and commitment throughout the year is much appreciated. The financial value of such work is incalculable and without it our church could not operate.

We also want to thank the full time, non-stipendiary and retired clergy who have continued to serve us lovingly and dependably. Their leadership, service and loving care are appreciated by both parishioners and by those outside the congregation who, through bereavement, marriage or just a life situation, come into contact with them.

The Parish was represented on the Hemel Hempstead Deanery Synod by Yemi Wilde-Halim and Lindsay Kemp. We thank them for maintaining this important link. The Parish has active membership of the local Interfaith Network and personal links are forged through this forum. Thanks, are also due to the Finance Committee, the Treasury Team of volunteers and also Norma Howie – along with Sheila Neep – in the Team Office for their dedicated work during 2025 leading up to their retirement, after 18 and 40 years respectively, at the end of December. It is only with their highly relevant, uncomplaining and systematic work, that necessary but challenging tasks are completed.

Public Benefit

Under the Charity Commission registration, the Parish is described as an ‘established church providing regular public worship open to all; pastoral work including visiting the sick and the bereaved and promoting the whole mission of the church through the provision of activities for senior citizens, parents, toddlers and other groups.

This is a challenging mission statement but in all their decision making the Parochial Church Council have these Mission aims in mind, and the Parish remains clear that the church, as an organisation, is there for the benefit of the whole community and not just the gathered worshipping church and wider supporters. Whilst it is often tempting for the parish to act in a way which is building centred, we should remember that much of the undocumented work of the parish takes place away from our buildings and is not widely known to anyone other than the recipients.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Structure, Governance and Management

Reference and administration details of the Church, its trustees, and advisers for the Year ended 31st December 2025

Team Rector

The Revd Canon John Williams The Rectory High Street Hemel Hempstead HP1 3AE

Address for Correspondence

The Parish office High Street Hemel Hempstead Herts НР1 ЗАF

Bankers

Lloyds Marlowes Hemel Hempstead Herts HP1 1BH

Accountants

Melwoods - Chartered Certified Accountants Imex Building 575-599 Maxted Road Hemel Hempstead Hertfordshire HP2 7DX

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

The Parochial Church Council (PCC) is a charity that was exempted (until January 2009) from the requirements to register with the Charity Commission. It is now registered with number 1130644.

The members of the PCC are the trustees of the charity during the year 2024 membership of the PCC was as follows

Churchwardens

St Mary’s: Andrew Darby elected at 11[th] May 2025 APCM Rosamund Russell Emmeline Lambert tenure ceased 11[th] May 2025 APCM St Paul’s: Gordon Gaddes Rosina Gaddes (Lay Co-Chair)

Elected Lay Deanery Synod Representatives

Lindsay Kemp Yemi Wilde-Halim

Elected Lay Members of the PCC

Moji Agunda Sheila Barton Brian Crawley

tenure ceased 11[th] May 2025 APCM Co-opted 9[th] June 2025

Yvonne Doran Susan Kemp Emmeline Lambert elected at 11[th] May 2025 APCM Norman Spink elected at 11[th] May 2025 APCM Malcolm Taylor Andrew Williams elected at 11[th] May 2025 APCM Alan Younger Roger Sygrave tenure ceased 3[rd] April 2025 Jane Lynskey tenure ceased at 11[th] May 2025 APCM

Clergy Ex-officio members

The Revd Canon John Williams

The Revd Canon John Williams Team Rector in the Hemel Hempstead Team Ministry The Revd Luke Geoghegan Self Supporting Associate Minister The Revd Austin Janes Team Minister The Revd Mathew Renyard Team Minister The Revd Pete Stevenson Team Minister

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

i

Independent Examiner's Report to the Trustees of The Parish of St Mary and St Paul, Hemel Hempstead

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out on pages 10 to 20.

Respective responsibilities of trustees and examiner

As the charity's trustees, you are responsible for the preparation of the accounts; you consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility

to examine the accounts under section 145 of the 2011 Act;

to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act;

to state whether particular matters have come to my attention.

Basis of independent examiner's statement:

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the 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 you as 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:

  1. the accounting records were not kept in accordance with section 130 of the Charity Act: or

  2. the accounts did not accord with the accounting records; or

  3. 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 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.

Martin F M Eynaud FCCA Melwoods Chartered Certified Accountants Imex Building 575-599 Maxted Road Hemel Hempstead Hertfordshire HP2 7DX Date: 26 February 2026

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Statement of Financial Activities 31 December 2025

Notes Unrestricted Restricted 2025 2024
Funds Funds TOTAL TOTAL
FUNDS FUNDS
INCOMING RESOURCES
Voluntary Income 2(a) 68,274 91,937 160,211 108,023
Activities for generating funds 2(b) 8,636 14,989 23,625 24,802
Income from investments 2(c) 1,972 - 1,972 2,448
Income from church activities 2(d) 45,337 983 46,320 41,256
Other incoming resources 2(e) 1,096 1,319 2,415 2,766
TOTAL INCOMING RESOURCES 125,315 109,228 234,543 179,295
RESOURCES EXPENDED
Generation of voluntary income 3(a) 81 - 81 9,719
Fundraising costs 3(b) 279 11,727 12,006 5,131
Church activities 3(c) 121,690 92,104 213,794 154,126
Church Governance costs 3(d) 1,500 8 1,508 1,500
TOTAL RESOURCES EXPENDED 123,550 103,839 227,389 170,476
NET INCOMING/(OUTGOING) 1,765 5,389 7,154 8,819
RESOURCES
TRANSFERS BETWEEN FUNDS (GF/RF)
Gross Transfers between funds - in 37,780 37,780 2,540
Gross Transfers between funds - out (37,780) (37,780) (2,540)
Net incoming / outgoing before other gains / losses 1,765 5,389 7,154 8,819
GAIN ON CCLA INVESTMENT BOND (1,152) (1,152) 645
Net movement in funds 613 5,389 6,002 9,464
Balances carried forward 1st January 2024 38,067 47,089 85,156 75,691
Balances carried forward 31st December 2025 38,680 52,478 91,158 85,155

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Balance Sheet 31 December 2025

Notes
FIXED ASSETS
CCLA Bond
6
CURRENT ASSETS
Debtors
8
Short term
deposits
CCLA deposit
6
Cash at bank and in hand
LIABILITIES: AMOUNTS
FALLING DUE WITHIN ONE YEAR
Creditors
7
NET ASSETS
5
FUNDS
Unrestricted
Restricted
9
TOTAL FUNDS
Unrestricted
Funds
Restricted
Funds
2025 TOTAL
FUNDS
2024 TOTAL
FUNDS
£
£
£
£
27,656
27,656
28,808
6,826
6,826
11,888
6,837
8,787
15,624
4,032
43,691
43,691
32,131
7,763
7,763
21,562
21,426
52,478
73,904
69,613
10,402
10,402
13,266
10,402
0
10,402
13,266
38,680
52,478
91,158
85,155
38,680
38,680
38,066
52,478
52,478
47,089
38,680
52,478
91,158
85,155

Approved on behalf of the Parish

The notes on subsequent pages form part of these accounts

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Notes to Financial Statements for year ended 31[st] December 2024

1 Accounting policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 as amended by the Church Accounting (Amendment) Regulations 2006 together with applicable accounting standards and the Charities SORP (2005).

The financial statements have been prepared under the historical cost convention.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for а particular purpose by the PCC are also unrestricted.

Restricted funds represent funds of the PCC which are donated for а purpose which is specified by the donor.

The accounts 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 main affiliation to another body or those that are informal gatherings of church members.

Income

Collections are recognised when received by or on behalf of the PCC.

Planned giving is recognised only when received.

Income tax recoverable on Gift Aid donations is recognised when the income is recognised.

Grant and legacies are recognised only when received

Other income

Hall rent is recognised when received.

Resources

Grants and donations are accounted for when paid over or when awarded if that award creates а binding obligation on the PCC.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Activities directly relating to the work of the Church

The diocesan share is accounted for when paid.

Payment for utilities and other services is accounted for when an invoice is paid or а direct debit/standing order mandate is recorded in the bank statement.

Fixed Assets

Consecrated property and moveable church furnishings.

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 Church wardens on special trust for the PCC which require а faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church Inventory. There have been no such acquisitions since 1 January 2001 and therefore no depreciations charges have been made.

All minor items are written off when purchased.

Other fixtures fittings and office equipment

Items costing less than £1,000 are written off when the asset is acquired. There are no items over this value that are less than four years old.

Fixtures and fittings are depreciated at 20% per annum on the straight-line basis.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, or other income are shown as debtors where their receipt is assured.

Short term deposits include cash held on deposit with the CBF Church of England Funds or at the bank.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Note
*expanded in Note Subsections
2
INCOMING RESOURCES
2(a)
Voluntary Income
Planned giving:
Gift Aid donations
Income tax recoverable
Gift Aided Gifts
Loose Plate at all services
GASDS recovered
Church gift boxes
Grants
Donations
Legacies
2(b)
Activities for generating funds

Events
100 Club Receipts
2(c)
Income from investments
Interest
2(d)
Income from church activities
Halls rent and key Deposits
Fees weddings and funerals
2(e)
Other incoming resources

Surplus Receipts
"Stomp" Magazine
Cost recovery: Supplies
Cost recovery: Refunds
Team Office Copying
Quinquennial fund
Donations from CBF Fund
TOTAL INCOMING RESOURCES**
Unrestricted
Funds
Restricted
Funds
2025 Total
Funds
2024 Total
Funds
£
£
£
£
42,657
0
42,657
49,260
10,937
548
11,485
12,134
8,280
2,721
11,001
5,668
755
18
773
1,496
1,560
0
1,560
3,692
3,566
267
3,833
6,215
232
18,622
18,854
25,416
287
26,423
26,710
4,142
0
43,338
43,338
0
68,274
91,937
160,211
108,023
8,636
13,069
21,705
22,907
0
1,920
1,920
1,895
8,636
14,989
23,625
24,802
1,972
0
1,972
2,448
1,972
0
1,972
2,448
40,551
803
41,354
35,302
4,786
180
4,966
5,954
45,337
983
46,320
41,256
70
0
70
210
32
0
32
69
559
0
559
704
0
19
19
4
435
0
435
579
0
1,300
1,300
1,200
0
0
0
0
1,096
1,319
2,415
2,766
125,315
109,228
234,543
179,295

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Note
expanded in Note Subsections
3
RESOURCES EXPENDED
3(a)
Generation of voluntary income
Cost of Stewardship campaign
Fees to Fundraisers
3(b) Fundraising costs
Events
100 club payments
Surplus Payments
3(c) Church activities
Ministry: diocesan parish share
Clergy expenses
Churches running costs
Churches maintenance - routine
Churches maintenance - major
Upkeep of services
Upkeep of services Clergy
StM Hall costs
StP Hall costs
Organ and piano tuning
Children and Young people
Organist fee
Administrator Salery
Administration
Reprographics
Stationery
Later Recovered
Office Costs
Return of Hall Deposits and Prepayments
Security measures
Payments from special collections
Quinquennial Fund
3(d) Church Governance costs
Accountant's fees
Bank Fees
TOTAL RESOURCES EXPENDED*
Unrestricted
Funds
Restricted
Funds
2025
TOTAL
FUNDS
2024
TOTAL
FUNDS
£
£
£
£
81
0
81
81
0
0
0
9,638
81
0
81
9,719
209
11,007
11,216
2,704
0
720
720
650
70
0
70
1,777
279
11,727
12,006
5,131
59,234
0
59,234
57,117
1,392
0
1,392
1,695
18,420
0
18,420
18,171
5,464
818
6,282
11,165
0
79,580
79,580
29,501
2,449
837
3,286
3,537
296
0
296
178
10,579
7,227
17,806
8,499
3,033
0
3,033
3,103
1,044
0
1,044
882
232
153
385
200
2,950
0
2,950
2,600
9,687
0
9,687
8,799
3,367
0
3,367
2,835
1,158
0
1,158
1,233
202
0
202
875
85
0
85
116.00
93
0
93
61.00
237
491
728
456.00
468
0
468
210.00
0
2,998
2,998
1,693.00
1,300
0
1,300
1,200.00
121,690
92,104
213,794
154,126
1,500
0
1,500
1,500
0
8
8
0
1,500
8
1,508
1,500
123,550
103,839
227,389
170,476

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Note 4 to Staff Costs

During 2025 we had two direct employees. Other cleaning and organ-playing services were bought from self-employed people.

Mrs Norma Howie continues to be employed as Team Administrator.

Mr T McDougall continues to be employed as the cleaner at St Mary’s Hall.

The Parish continues to pay the Living Wage as its minimum hourly rate.

Mr A Darby, Mr L Kemp, Mr M Taylor, Mr G Gaddes and Mr M Russell received fees from either the Team Benefice Fees account in connection with services and or weddings and funerals or from the Parish account in connection with Hall lettings.

Mr A Darby was elected as Churchwarden in April 2025, Mr Kemp was elected to the PCC in October 2020, Mr Taylor was elected to the PCC in April 2024, Mr G Gaddes was elected Churchwarden in April 2019. Mr M Russell is the son of Mrs R Russell who was elected as Churchwarden in April 2021 and continues in office.

No other Officer or PCC member received any money except by way of reimbursement of monies expended on the Church’s behalf and against receipts.

As required by legislation, the PCC continues to be registered with NEST as their pension provider in the event of any employee wishing to take up the required offer to start a pension fund. Both of our employees are in the categories where starting a pension fund is optional rather than compulsory and, after consultation, both have decided against taking out a pension.

Note
4
STAFF COSTS
Wages and salaries
5
ANALYSIS OF NET ASSETS BY FUND
Current Assets
Current Liabilities
CCLA investment bond
Fund balance
6
CCLA Investments
CCLA deposit
CCLA Bond
Unrestricted
Funds
Restricted
Funds
2025
TOTAL
FUNDS
2024
TOTAL
FUNDS
13,095
13,095
13,096
13,095
0
13,095
13,096
21,426
52,478
73,904
69,613
(10,402)
(10,402)
(13,266)
27,656
27,656
28,808
38,680
52,478
91,158
85,155
2,025
2,024
43,691
32,131
27,656
28,808
71,347
60,939

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

7
Accounts Payable
StP electric
StP insurance
StM gas
StM electric
StM insurance
StM Hall gas
StM Hall electric
StM Hall insurance
Accountancy Fee
Administrator Q4 PAYE
StM cleaner Q4 PAYE
Organist
Incumbent expenses (JW)
Incumbent Expenses (LG)
Children's Expenses
StP Cleaning
Ian Pankhurst (Service Fee)
RF Groom (Church maintenance)
DM Music (Sound desk)
KCS copier charges
Organ Tuning
ST Pauls Cleaning
Admin expenses
StM Hall Maintenance
Upkeep of services
GASDS correction (2023)
GASDS correction (2024)
Security
KSt Pauls Key holder fees
Total
8
Accounts Receivable
St Marys hall lettings
St Pauls hall lettings
St Paul's weekly collections
St Mary's weekly collections
Flower Fund
Retirement Collection
Nicaragua
PCC Fees
Grant from Children's Trust
StM Alms boxes
Loose plate Christmas
Stewardship S/O
PGS GiftAid
Gift Aid (from HMRC)
Gift Aid (from HMRC)
GASDS (from HMRC 2023)
GASDS (from HMRC)
Total
2025
2024
541
524
852
771
1,112
864
360
337
2,638
2,387
241
366
428
119
408
369
1,500
1,500
484
466
13
4
450
450
0
170
0
120
69
58
1,835
0
534
0
300
0
0
78
0
55
0
1,290
1,567
258
150
10,402
13,266
2025
2024
1,303
1,380
12
0
133
0
0
55
17
0
60
0
25
0
0
0
0
0
0
107
200
516
0
765
448
0
3,586
4,404
0
969
0
1,567
1,042
2,125
6,826
11,888

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

9
RESTRICTED FUNDS
Capital Works
Repairs
St Paul's Fabric Fund
St Mary's Net Zero
Quinquennial
Legacy Fund
Bursary to fund spiritual journeys
Community Outreach
Youth Support (ex Ruth Milbank)
Ben Neep Bequest Re StM Altar Fabrics
Jonas Bequest (Bells)
Christmas Collections
Other Restricted Collections
Nicaragua
Hundred Club
Art in the Nave
St Mary's Flowers
Hall Key Deposits
HMRC Gift Aid buffer
WEGB Hall Hire
Opening
Balance
Income
Outgoings
26,274
41,523
82,324
4,863
530
530
3,665
680
0
750
0
0
(633)
1,300
288
2,312
43,338
99
1,427
0
0
577
0
0
4,951
0
113
1,220
0
544
0
4,158
4,483
687
297
687
0
858
562
248
128
248
420
1,920
729
0
12,845
12,448
228
300
293
100
0
0
0
548
0
0
803
491
Opening
Balance
Income
Outgoings
26,274
41,523
82,324
4,863
530
530
3,665
680
0
750
0
0
(633)
1,300
288
2,312
43,338
99
1,427
0
0
577
0
0
4,951
0
113
1,220
0
544
0
4,158
4,483
687
297
687
0
858
562
248
128
248
420
1,920
729
0
12,845
12,448
228
300
293
100
0
0
0
548
0
0
803
491
Transfers
2025 FUND
TOTAL
36,032
21,505
1,200
6,063
120
4,465
0
750
0
379
(36,032)
9,519
0
1,427
0
577
0
4,838
0
676
325
0
0
297
60
356
15
143
(1,200)
411
28
425
0
235
0
100
(548)
0
0
312
47,089 109,228
103,839
0
52,478
2024
27,766
1,102
Nil
15,076
439
Nil
15,353
766
715
15,099
567
200
Note for information on the Various Funds: 2025 2024
Salisbury Trust
Funds held in CCLA CBF Investment Fund ** 26,661 27,766
Funds held in CCLA Deposit 1,873 1,102
Funds transferred to Parish Accounts Nil Nil
Buckley Benevolent Fund
Funds held in CCLA CBF Investment Fund ** 14,476 15,076
Funds held in Deposit 348 439
Funds used for Charitable aims 510 Nil
Buckley Fabric Fund
Funds held in CCLA CBF Investment Fund ** 14,742 15,353
Funds held in Deposit Account 415 766
Funds used for charitable aims 781 715
Children’s Training
Funds held in CCLA CBF Investment Fund ** 14,498 15,099
Funds held in Deposit Account 754 567
Funds used for charitable aims 232 200

** The value of all these Funds is subject to Market fluctuations

There are 2 Benefice Trust. These are the Children’s Trust (£2,842 Cap +£278 accrued interest, nil used for charitable aims) and the Benevolent Trust (£4,263 Cap + £99 accrued interest, £200 used for charitable aims)

18 of 20

The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Note Subsections

Grants (2a)
Children's Trust
Friends of StM - Roof Lead
LPoW VAT recovery - Roof Lead
LPoW VAT Recovery (various)
Friends of StM - South Porch
Herts CC - St Paul's
Ordinariate - Curtains
LPoW VAT Recovery Pew removal
Friends of StM - Quinquennial work
LPoW VAT Recovery Quinquennial work
HCACR BRF
West Herts Bell Fund
LPoW VAT Recovery Bells
Total
Donations (2a)
PGS One-Off donations
EIG Trust130 Fund
In memory Mr & Mrs Casimir-Mrowczyn
Light of Bethlehem
St Paul's Nicaragua
Bells from ringers
Norman Spink - Green Energy Hall
Highfield Fridge
Halloween Collection
One-off Donations PGS
Ron Tindall - Salt Bin
Other
Total
the above are the major donations
Events (2b)
Beer Festival
Beer Festival snacks
Sale of Lead
Italian pop-up
Art in the Nave
Vintage & Table Top Bazaar
Other
Total
Church Running Costs (3c)
StM Church Gas
StM Church Electric
StM Church Water
StM Church Insurance
StP Electric
StP Water
StP Insurance
Total
2025
2024
232
200
619
124
954
1,750
700
200
12,013
21,812
3,519
800
600
747
18,854
25,416
2025
2024
148
260
2,500
80
68
186
711
25,000
195
156
148
200
580
968
26,710
4,490
2025
2024
3,762
4,307
379
267
65
210
0
4,283
4,117
1,561
13,071
12,590
21,705
22,907
2025
2024
4,819
3,175
3,068
3,997
75
89
5,275
4,775
3,246
4,463
233
130
1,704
1,542
18,420
18,171

19 of 20

The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2025

Church Maintenance Major (3c) 2025 2024
StM Lead Roof 743
StM Bells 4,483
StM North Aisle reordering 74,272 2,980
StP Landscaping 1,588
StM South Porch 2,100
StM Quinquennial tasks 82 22,833
Total 79,580.00 29,501
StM Hall Costs (3c) 2025 2024
StM Hall Cleaner 3,408 3,163
StM Hall Gas 2,037 1,250
StM Hall Electric 1,270 1,411
StM Hall Water 284 203
StM Hall Insurance 816 738
StM Hall Upkeep 2,764 1,314
Total 10,579 8,079
Administration (3c) 2025 2024
Team Office Telephone/Internet 1,885 1,763
Website 215 233
CRB Checks - Children's Work 27
Annual subscriptions 143 142
Copyright Licences 674 656
Other 450 14
Total 3,367 2,835
Payments from Special Collections (3c) 2025
Children's Society 344
Highfield Fridge 741
Christian Aid : Nicaragua 249
Langa Township Trust 164
Langa Township Trust (AIN) 1,000
Hectors House (AIN) 500
Total 2,998
Surplus Receipts (2e)/Surplus Payments (3b) 2025 2024
TransferIn 70 210
TransferOut 70 1776
Transient Income is money paid in by accident or design
The items were
1) £50 Funeral fe paid to wrong account
2) £20 paid through the account for St Mary's cleaner

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