St John
St Matthew
South Hornchurch
Annual Financial Statements of the Parochial Church Council
5t
For the year ended 31 December 2025
(Including Independent Examination Letter)
Vlcar:
Rew. Kevln Brownlnz
St John's & St Matththrfs IfKara8e
South End Road Ralnham RM13 7XT
Treasurer:
JIM Morton
74 Tan8mere Crescent Hornchurth RM12 5PX
Re£lstered Charfty number
1130670
Banks
Bardays Bank PLC
36138 South Street Romford RMI IRH
and
Ceiitral Board ol Flnance of the Church of England
Senator House
85, Queen Vktoria Street London EC4V 4Er
Accouiitsnts
Data Developments (UKI Ltd
Flrst Floor, The Chubb Bulldln8s
Fryer Street Wolverhampton
West Midlands wvl I￿r
Independent Examlner
Kevln Ogilvle Charlty Bookkeeping and Examlnatlon Services
13 Evelyns aose Uxbrld8e UB8 3LR

St John's & St Matthe￿S Church South Homchurch
PCC members who served from January 2025 untll the date thls report was
approved.
Incumbent
Rev Kevln Brownin8
Church Wardens
Ray Akuaku
Luke Leadbitter
Elected Members
Rowena Lawrence
JIM Morton
Paul Lawrence
Slmon Picknell
Sharon Evan8eli
Joe Cox (from May 11 2025)
Jenny Byme (from May 11 2025)

Parochlal chU￿h Coun¢ll (PCC) ObJeth•
Promoting in the ecclesiastical parish the whole mission of the church.
Parochial Church Counclls {PCC) are gov•rnod by the prov181on• of th•
Synodlcal Govemment PA•a8urn 1969 and the Parochlal Church Council
{Power8) Measure 1966.
The Annual Parochial Churth Meeting ekcts ￿￿lber8 of th8 ￿n(al. In addition,
the exthofficio memiK8rs Indude Clergy and Licen*4 Lay Workers, Churchwardens,
representatives of the parish on the Deanery Synfyj and members of the ￿0¢esan
Synod and General Synod a￿ on the Eledoral Roll of the parish.
A PCC has the followiryJ main powers and responsibilities: .
. To acquire. manage and administer propty for ecclesiastical purposes affects'NJ
the parish (th¢wh the PCC itself cannot own property outright),
. To frame an annual budget rnquired for tho wort( of the Church.
. To approve the annual accounts arKI protent them to ts Annual Parochial Church
Meets'ng.
. To make representations to ts Blshop wilh regard to arry matter affecling the
welfare of ts Church in the parish.
. To make repre8entation about proposals conceming tho parsonago house of the
benefice.
. To be consulted about tho appointinort of a incumbent
. To be consulted about pastoral reorganisatson affeth'ng Ihe parlsh.
. To be respmsible for the provision of certain items of li￿rgIcal fijmiiure In the
chur¢h, prayer books, bible and legal ￿lSterS.
. To be respon8ibh for the car6 and repair of all <*urd*s. d*. and thurchyards
thin the parish.
. To be responsible for ensuriNJ that safeguardirKJ measures are implemented and
that tt)e parish safeguarding policy is followed.
. To be responsible for the policies and procedures for data proc6ssing
arKJ complying with data protection legtslatiM.
Addltional Flnanclal re8pon•ibilitle8
RegulatTons require members of the PCC to prepare financial statements for each
year which give a true and fair view of the state of affairs of the PCC at the end of
the year and of the incomiNJ arKI application of resources for the year trEn ended.

In preparing those firrancial statewents the memb8rs of the PCC are required to
select Sultal￿e acc￿n*.ng policies arKI then appty them on a Lxlnsistent basis,
makn'ng judgements and eslimatss thal are reasonable and pr￿lenL
The members of the PCC are responsible for keeping prop8r accountiro record8
which disdo8e ¥￿th reasonable acojracy at any time the financial position of the
PCC and to enabfe them to ensure that the finan(aal ststements ¢ompty with
Church Accounting Regulats'ons arKI the Charities ACL PCC are also responsible for
8afeguarding ts a&8ets of Ihe PCC and hen￿ for taking rea8cmable step8 for the
evention and detection of fra￿1 and ottw irregularthes.
The PCC are responsible for managing Iho risks frdced by the church by establishing
appropriate systems or procedures to mituate risks.
Charities Commission- The PCC have considered the Charity Commi&sion's
guidance on publrc benefit arKI in particular the guidance on (*arities for the
advancement of religion PlannU￿ ach'v￿a$ for tho year.
Accountlng pollclo•
The financial statemerrt8 are prepared in aco)rdarKe with accounting regulab'on8
and Standards on accounting for Charities.
Funds-'Unrestrlcted' funds of the PCC are not Subject to ary re8trictions regarding
thelr use and are available for the application for the general purpose of th8 PCC.
The °Restricted" funds of the PCC are subject to restrictions imposed by the donor at
the time the funds were given to the PCC.
Fln8noal statements - Indude transactions, assets, and liabilities ft)r which the PCC
is responsibte in law. They do not include the accounts of church groups Ihat o
theFr affiliation to another boty or Ihose that are infomial gatherings of churd)
members.
Incomlng rnSOu￿e8- collections aTr recognised received by or on behalf of
the PCC. Plannad giving receivable under Gift is recognised when received from
the donor. The income tax recoverable on th88e Gfft AKI donations 18 recogni98d at
same time as the undertying donation.
Grants and legaci8s- are acC(￿nted for as soon as the PCC is notified of its18gal
entitlemenc the amount due is quanti￿ and rts ultimate receipt by the PCC is
reasonably ￿rtaIn. Funds raised from activitses to fiJrther the PCC'S obiecllves are
accounted for by gross of expen￿ met by Ihe PCC.
DAv￿ndS and Interest- induded on a re(*ipfs basis.

RESERVES POLICY ST JOHN and ST MAThHEWS
CHURCH SOUTH HORNCHURCH MARCH 2026
St John and St Matthews Church is in the London tx)rough of Havering. The annual
income is around £100.000 of whith £46,000 is from d)urch members and £48,000
from ￿nts1$. The church employs one part tsme member of staff at a total cost of
£12k p.a. The condits'on of the building$ is generally good, with reftjrbishments of
both kitchens completed within the last two years. The church currently has totsl
cash assets of £48,000 of which £27k is on deF>osit and General Fund stands at
£32k.
The PCC diS￿ssed the following factors In arriving at Iheir r88erves pollcy..
Money should only be kept in reserve for spea'fic reasons- whilst the Bib
dearly indicates that should not hoard it is also clear that sensible
planning for known events and ￿sponsIb￿ for others (induding employees) is
important.
A wish to have two months running c08ts in cash reserves in case of a major
problem (£18k)
In addition to have a fijther month's salaries in resen￿$ {£2k)
The quinquennial did not reveal any major works, but minor ones are likely to
need doing and it would be prudent to allow for this now (£5k).
Pollcy: It18 the policy of th18 church to hold In re8•rvo8 the equlvalont of knvo
months general runnlng costs and addltlonal one month's Salary costs. It Is
a180 our pollcy to hold an amount for Ilkely bulldlng work* at the next
qulnquennlal Inspecllon, a total re8•rvo of £25k. Th18 pollcy wlll bo revl•**d In
I￿1v¢ month8, tlmo.
Th1$ pollcy wa• approved at th• Parochlal Church Meellng hold on March 23rd
2026

Independent Examlnerfs Report to the Trustees of St John wfth St Matthew South Hornthurth
I report on the accounts of the church for the year ended 31° December 2025 which are set out
on finance pages of the Annual Report.
Respective Re5ponslbllltles of Tn￿ee$ and Examiner
The church's trustees are responslble for the preparation of the accounts. The church's trustees
consider that an audit is not required for this year under settion 144121 of the Charbties Act
2011 (the 2011 Act)) and that an Independent examination is needed.
It Is my responslbility to:
Examine the accounts under section 145 of the 2011 Act);
To follow the procedures laid down in the General Dlrertions glven by the Charttv
Commissioners (under section 145151(b) of the 2011 Act). and
To state whether particular matters have come to my attention.
Basls of Independent Examlner's report
My examlnation was carried out In accordance with the general Dlrectlons given by the Charlty
Commlssion. An examinatlon Includes a review of the accounting records kept by the charity
and a comparison of the accounts presented with those records. It also Includes con5ideratlon
of any unusual items or dSsclosures in the accounts, and seeking explanatlons from you as
trustees concernln8 any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit and consequentty no opinion is 8iven as to whether
the accounts present a 'true and falr vithrf and the report Is Ilmited to those matter5 set out in
the statement below.
Independent examlner's statement
Slnce the gross Incomefor the yeor exceeds the omountpmvided In sertlon 145{3) of the Art, I
confirm that l om quullfled to ort as Independent Examiner under the provlslon5 of thatsertion
of the Act ond thot my quolffjcatlon is os shown below.
In connertlon wlth my examination, no matter has come to my attentlon:
I whlch glves me reasonable cause to belleve that in any materlal respect the
requlrements
to keep accounting records In accordance wlth 5ectlon 130 of the 2011 Act; and
to prepare accounts which accord with the accountlng records and comply wlth the
accounting requlrements of the 2011 Act have not been met: or
to whlch, in my opinion, attention should be drawn in order to enable a proper
understandlng of the accounts to be reached.
Kevln 08ilvie
Charity Bookkeeplng and Examinatlon Servlces
13 Evelyn5 Close,
Hillingdon.
Middlesex,
UB8 3LR
Signed
JJ.
Date 24th April 2026

APCM PCC Treasurers Report 31st December 2025
know the plans I hovefvr you. plans toprosperyou andplons to glve you a
hope ond afvture.-Jeremlah 29 v 11
INCOM
Income inC￿aSed by £20.1(K), from £99.(￿ to £119.1(K). A donation of £IO.(XXI was
designated by the PCC for the potential hire of a Famlly Wofker, rentsls In￿eaSed by
£6.(KK>. with increased usage and other churthes using our premises for worship. Gift Aid
was up by £3.51)O, mainty due to the donation. Churth members 8ivlng was up by £8(￿ and
we are also grateful for a le8acy of £W received from a former minister, the Reverend
Arthur Phelps.
Expense decreased by £650, from £IIy),330 to £ 99.680. Major expense on the Pfemlses
included replacement of the cooker and hood in the large kitchen £1,7(X) and a new hot
water cylinder tank for £l,(MXI. Energy costs rose by £1.8(￿. a new laptop for the Minlster
£1,5(Kl and the Adrnlnlstratorfs salary by £1,41J) trdckin8 the increase in the London Living
Wage and extra cleanlng costs of £9(J). Refuse dtsp05al costs were down by £1,3￿ as 2024
Induded the late billing of costs incurred in 2023 and church malntenance lower by £7Crf).
Refreshments costs were also down by £61XI. the Wild Goose Café by £1.8(X) partially offset
by a £1.2(K) increase on meals for the horneless and the nOn￿eCurIence of the refurbished
small kitchen In 2024 of £4.3(Kl.
Thls all0v￿d the Parish sha￿ to be paid in full for the 5Sxth consecutlve year at £47,150.
Cash assets now stsnd at £48,41￿, £19,4CKI higher than 2024 year end and the churth has
no debts.
The General Fund stands at £31,5￿, £8lm hltsr than 2024.
I would Ilke to thank our accountsnts Data Devebpment for thelr support and advice.
OK FOR 2026
A new 2 year gas contract frorn January 2026 wa5 Signed with a 14% reduction In unlt costs
resultlng in an annual savlng of £l,I)￿. Our electricity contract Is due for renewal In May.
There is a risk that the £5,W) grant from Haverin8 Council for our warm space Café wlll not
be available In 2026. The lar8e kitchen in the hall is being refurbished at a cost of £3,¢M),
this much needed refuthshment will provlde a better more thienic environment with
splashbacks arKI new li8htin8.
The Parish Share will increase from £47.150 to £47,730 an increase of £580. It is expected
that the Parish Share will again be paid in full.
JIM Morton
PCC Treasurer

StJohn & St matth￿ church
Aat
3111212024
311121202S
Urfent a558tS
16,954
61
27240
11,874
1XK113".Th(bJ8rs Potyc*h
1￿￿17.
Total Curr•nt •u•ts
48,369
28,938
uabl1￿10*
Totsl Llabllltl••
N•t knt surplu• Id•ficlti
48,369
28,934
R•MkV••
19,435
18.6781
35.813
Tot•1 R•Mrv••
28,934
31
13
3,4n
Ttal
TETOTHEA
OUNTS
The Barclays current account statement had a last entry on December 29 and finished with a
balance of £21,084. however, there were two entries on December 30th and 315t with a net cost of
£116. These entries were included in the year end and the final balance is as above £20,968. Thi5
was agreed by our accountants and Independent Examiner.
Approved by the APCM on May Ilyh 2026.
Rev. K Browning Chair
Jlm Morton Treasurer

St John & St Maith•w church
For the perlod from 01 January 2025 to 31 Docember 2025
1,010
174
14
48311
14
781
111113
Rd$lr¥JlJ
81m2
34fft0
61,934
37,743
1770
110332
31
5,1
(Al￿)
(4￿)
74
31
ro4¥13)* 11:31 1 d1

Totql
L#•t J••r
Don*4n• •nd 10gxl•s
107
107
113110.￿att
DonaUon• and 1•gKh*Tolal•
1.010
111¥X)l.Ta¥dth￿￿IYj
31.11))
7.181
7,1fj1
In7
1121CXI.Fdkn*8Np
Z717
Incom• from ¢h•rlt•bl• •thlU•4 Tot
41174
51.
48.311
Oth•r tr•dlng a¢tl¥tth•
113101.SJW18cuth*
14
14
oth*rtr￿1ng •¢tl¥ttl•• Tot•l•
14
14
Inv••th*nts
112Y)ZJ.
781
In¥••knbnts Tot•l•
nl
ath•r Incom•
I11016-H￿IL
11
113073.¢
9,132
81
10
113lc41-w￿ (kneltrorn)
I131￿.F￿￿l¢
Olh•r Inoom• Totol•
10th)
49.853
106J32 12X#I
119.113
Exp•ndllw• on charltth a¢ihiii•*
131015.P•lgh&
47.wj
11
47.149
47N86
rf2

G•n•ral D•¥IV￿l•d Il•*tthd s•ar
i**t Jwar
137039.MB6kn1th¢1
1WJ
11.4
11.440
IOXfj1
415
Exp•ndl¢ur• on ¢hwltabl• •cllv*l•• T4)ts
81.934
Oth•r •xp•ndJlur•
5314
1519
5214
1fj19
513
10
131019.Tdertts
1570
126
615
125
615
1.113
175T
4,701
13￿12.￿m￿rkn
2,1
3.745
13W.IVUc
175
173
751
1.715
1.715
I4[￿1&.T1E1￿I￿j
Oth•r •xP9nd￿jr• To1•1•
37,74J
39A42
671

Fund
Clo•lng bakn
FPAIILY. F•n*l¥ork•r
12.
11500
G•bMrnI- G•n•r•l fvnd
23,538
31.498
31rt98
2.473
2An
DEV. Church D•v•lowrnrrt
140
140
D8sign8tsd
R•slrldg¢J
12
178
77
33
190
N￿LDEV. H•ll D•v•lOpTh￿Q
$81
S81
JIJ8ILEE. Charlt•bl• •••5•t•nc•
0o*nat
31
31
1fA)
67
67
117
187
187
117
187
TR￿￿N0. T*4th Iraknlnq
258
258
A8.389
171Py13XE 11:S5wn)W 1 rf1