THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW’S CHURCH, WEST TARRING ( In the Benefice of Maybridge and West Tarring) Registered Charity no 1130723
INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED
DECEMBER 2025
| PAGE NO | |
|---|---|
| Statement of Financial Activities | 1 |
| Balance Sheet | 2 |
| Fund movements | 3 |
| Income | 4 |
| Expenditure | 5 |
| Notes to the Financial Statements | 6-8 |
| Financial Review | 8 |
| Independent Examiner’s Report | 9 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW’S CHURCH, WEST TARRING ( In the Benefice of Maybridge and West Tarring) Registered Charity no 1130723
Statement of Financial Activities
| Unrestricted funds Restricted funds Endowment funds Total funds Prior year total funds |
|
|---|---|
| Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Expenditure on: Raising funds Expenditure on charitable activities Other expenditure Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains/losses on investment assets Gains on revaluation, fixed assets, charity's own use Net movement in funds Total funds brought forward Total funds carried forward |
36,985 3,209 - 40,195 13,769 59,007 - - 59,007 49,268 39,479 - - 39,479 27,156 54,507 5,387 - 59,894 73,056 12,809 9,870 - 22,679 15,627 |
| 202,788 18,466 - 221,254 178,877 1,340 - - 1,340 1,920 177,673 21,454 - 199,127 223,266 5,675 7,033 - 12,708 1,080 |
|
| 184,688 28,487 - 213,175 226,266 |
|
| 18,100 (10,021) - 8,079 (47,389) 8,003 1,066 - 9,069 11,166 (9,069) - - (9,069) (11,166) (320) - - (320) (52) - - - - - |
|
| 16,715 (8,956) - 7,759 (47,441) |
|
| 652,941 221,811 - 874,752 922,193 |
|
| 669,656 212,855 - 882,511 874,752 |
Funds of the church - a pproved by the Parochial Church Council on 20[th] February 2026
Margaret Sturmey Church Warden M. Sturmey Paul Halstead Church Warden P. Halstead Kathleen Shuttleworth Hon Treasurer K. Shuttleworth
Balance Sheet (Summary) 1
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW’S CHURCH, WEST TARRING ( In the Benefice of Maybridge and West Tarring) Registered Charity no 1130723
| As at 31/12/2025 As at 31/12/2024 |
|
|---|---|
| Fixed assets Heritage assets Investments Current assets Stocks And Work In Progress Debtors Cash At Bank and In Hand Liabilities Creditors: Amounts Falling Due In One Year Net current assets less current liabilities Total assets less current liabilities Represented by: Unrestricted - General Funds Designated Designated - Belfry Designated - Capital Reserve Fund Designated - Church Notice Board Designated - Church Repairs Designated - Livewire Designated - Minor improvements Designated - Music Fund Designated - Old Palace Designated - Pat Baker Events Fund Designated - Social & Bookstall Designated - Tower Repairs Designated - Youth Work Projects Restricted Restricted - Church Maintenance Restricted - Dance School Rent Deposit Restricted - Flowers Restricted - Longmans Tombs & Windows Restricted - Organ Repair Restricted - Pilgrimages Fund Totals |
478,429 478,429 270,581 281,848 |
| 749,010 760,277 105 105 5,254 - 134,733 114,389 6,591 20 |
|
| 6,591 20 |
|
| 133,501 114,474 |
|
| 882,511 874,752 70,032 59,967 1,310 1,310 445,000 445,000 59 59 75,163 76,943 - 320 2,377 2,377 251 251 38,899 33,704 31,345 31,728 4,743 4,740 1,000 1,000 (523) (4,458) 203,606 213,366 1,250 - 712 683 2,492 2,492 4,644 5,108 151 160 |
|
| 882,511 874,752 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW’S CHURCH, WEST TARRING ( In the Benefice of Maybridge and West Tarring) Registered Charity no 1130723
Fund movement summary
| Fund | Opening | Incoming | Outgoing | Transfers | Gains/Losses | Journals | Closing |
|---|---|---|---|---|---|---|---|
| Belfry | |||||||
| Designated | 1,310 | - | - | - | - | - | 1,310 |
| Books | |||||||
| Designated | 4,740 | - | - | 3 | - | - | 4,743 |
| CapReserve | |||||||
| Designated | 445,000 | - | - | - | - | - | 445,000 |
| ChMaint | |||||||
| Restricted | 213,366 | 5,387 | 16,134 | 987 | - | - | 203,606 |
| ChRepairs | |||||||
| Designated | 76,943 | 876 | 2,656 | - | - | - | 75,163 |
| DanceSchool Rent Deposit | |||||||
| Restricted | - | 1,250 | - | - | - | - | 1,250 |
| Flowers | |||||||
| Restricted | 683 | 3,209 | 3,259 | 79 | - | - | 712 |
| Livewire | |||||||
| Designated | 320 | - | - | - | - | (320) | - |
| Longmans | |||||||
| Restricted | 2,492 | - | - | - | - | - | 2,492 |
| MinImps | |||||||
| Designated | 2,377 | - | - | - | - | - | 2,377 |
| Music | |||||||
| Designated | 251 | - | - | - | - | - | 251 |
| NoticeBd | |||||||
| Designated | 59 | - | - | - | - | - | 59 |
| OPalace | |||||||
| Designated | 33,704 | 33,528 | 28,332 | - | - | - | 38,899 |
| OrganRep | |||||||
| Restricted | 5,108 | - | 464 | - | - | - | 4,644 |
| PBEvents | |||||||
| Designated | 31,728 | 873 | 1,255 | - | - | - | 31,345 |
| Pilgrim | |||||||
| Restricted | 160 | 8,620 | 8,630 | - | - | - | 151 |
| TowerRep | |||||||
| Designated | 1,000 | - | - | - | - | - | 1,000 |
| Youthwork | |||||||
| Designated | (4,458) | 12,463 | 16,528 | 8,000 | - | - | (523) |
| General | |||||||
| Unrestricted | 59,967 | 155,050 | 135,916 | (9,069) | - | - | 70,032 |
| Totals | 874,752 | 221,254 | 213,175 | - | - | (320) | 882,511 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW’S CHURCH, WEST TARRING ( In the Benefice of Maybridge and West Tarring) Registered Charity no 1130723
Analysis of income and expenditure
Total
| Total | |
|---|---|
| Unrestricted Designated Restricted Endowment This year Last year | |
| INCOME AND ENDOWMENTS FROM: Donations and legacies 0501 - One-off Gift Aid gifts 0550 - Donations appeals etc 0701 - Legacies 0901 - Other funds generated Donations and legacies Totals Income from charitable activities 0101 - Gift Aid - Bank 0110 - Gift Aid - Envelopes 0251 - Parish Giving Scheme 0301 - Loose plate collections 0601 - Tax recoverable on Gift Aid 1101 - Fees for weddings and funerals Income from charitable activities Totals Other trading activities 0405 - Fund Raising Events 0902 - Social & Bookstall fundraising 1220 - Bookstall sales - fund raising 1240 - Church hall lettings - fund raising Other trading activities Totals Investments 1001 - Dividends from Trusts 1020 - Bank and building society interest 1030 - Rent from lands or buildings 1350 - Appreciation of CBF Investment Accounts Investments Totals Other income 0801 - Recurring grants 1035 - VAT Refund 1040 - EDF & British Gas refunds 910 - Miscellaneous Income Other income Totals Income and endowments Grand totals |
- - - - - 100 23,158 835 3,209 - 27,203 12,669 12,932 - - - 12,932 - 60 - - - 60 1,000 |
36,150 835 3,209 - 40,195 13,769 5,715 - - - 5,715 4,910 5,189 - - - 5,189 6,415 15,158 - - - 15,158 16,146 10,179 - - - 10,179 5,511 10,071 - - - 10,071 9,434 12,696 - - - 12,696 6,852 |
|
59,007 - - - 59,007 49,268 13,685 - - - 13,685 7,781 1,249 - - - 1,249 1,008 - - - - - 85 - 24,546 - - 24,546 18,282 |
|
14,934 24,546 - - 39,479 27,156 3,997 1,748 4,888 - 10,633 9,544 1,225 - 498 - 1,723 3,402 26,615 20,922 - - 47,537 53,314 - - - - - 6,797 |
|
31,837 22,670 5,387 - 59,894 73,056 4,349 - - - 4,349 3,376 7,214 - - - 7,214 - - - - - - 388 1,558 (312) 9,870 - 11,116 11,863 |
|
13,121 (312) 9,870 - 22,679 15,627 |
|
155,050 47,739 18,466 - 221,254 178,877 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW’S CHURCH, WEST TARRING ( In the Benefice of Maybridge and West Tarring) Registered Charity no 1130723
EXPENDITURE :
| Raising funds 1730 - Fund Raising Events Raising funds Totals Expenditure on charitable activities 1850 - Home mission 1905 - Clergy Costs 1906 - Clergy Fees 1907 - Fees due to Diocese 1910 - Ministry parish share etc 2050 - Salary of parish administrator 2101 - Working expenses of incumbent 2120 - Council tax 2130 - Parsonage house expenses 2140 - Water rates - vicarage 2175 - Parish Intern / Youth & Children 2201 - Parish training and mission 2301 - Church running - insurance 2310 - Church office - telephone 2320 - Organ / piano purchase & tuning 2325 - Organists, Choir & Music 2330 - Church maintenance 2331 - Cleaning 2340 - Upkeep of services 2345 - Social Activities 2350 - Upkeep of churchyard 2360 - Administration 2365 - Printing 2440 - Church running - heating and lighting 2445 - Miscellaneous 2545 - Hall running - utilities & insurance 2560 - Hall running - maintenance 2565 - Hall running - cleaning 2575 - Hall running - miscellaneous 2596 - Hall running - Caretaker's salary 2715 - Storm damage repairs 2840 - Other PCC property upkeep 2935 - Gifts Expenditure on charitable activities Totals Other expenditure 2601 - Governance costs examination/audit fee 2965 - Depreciation of CBF Investment Account Other expenditure Totals Expenditure Grand totals |
1,340 - - - 1,340 1,920 |
|---|---|
1,340 - - - 1,340 1,920 1,043 - - - 1,043 763 - - - - - 10 192 - - - 192 329 7,320 - - - 7,320 - 68,800 - - - 68,800 65,445 8,168 - - - 8,168 9,391 1,360 - - - 1,360 495 2,915 - - - 2,915 3,878 111 - - - 111 - 854 - - - 854 89 79 13,551 - - 13,631 26,043 300 - - - 300 300 7,452 - - - 7,452 7,209 337 - - - 337 626 914 - 464 - 1,378 2,684 8,271 - - - 8,271 5,161 25 - 9,080 - 9,105 3,615 39 - 22 - 61 86 1,440 - 3,251 - 4,691 5,215 4,847 - - - 4,847 2,993 40 - - - 40 38 5,689 1,691 105 - 7,485 11,220 1,259 - - - 1,259 965 9,435 - - - 9,435 6,590 - - 8,534 - 8,534 4,181 - 9,657 - - 9,657 9,036 - 9,303 - - 9,303 4,590 - 683 - - 683 2,628 - 593 - - 593 3,337 - 6,405 - - 6,405 5,597 - - - - - 35,400 1,922 2,977 - - 4,899 5,314 - - - - - 40 |
|
132,813 44,861 21,454 - 199,127 223,266 1,440 - - - 1,440 1,080 323 3,911 7,033 - 11,268 - |
|
1,763 3,911 7,033 - 12,708 1,080 |
|
135,916 48,772 28,487 - 213,175 226,266 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW’S CHURCH, WEST TARRING ( In the Benefice of Maybridge and West Tarring) Registered Charity no 1130723
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. Accounting Policies
a) Accounting convention
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by the Charity SORP (FRS102) (effective 1 January 2019) and with the Charities Act 2011.
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members.
- b) Funds accounting - Funds held by the PCC are:
Unrestricted funds – general funds which can be used for any PCC ordinary purposes
Designated funds – monies set aside by the PCC out of unrestricted funds for specific future purposes or projects.
Restricted Funds – a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest;
c) Incoming resources
All incoming resources are accounted for gross.
Voluntary Income
Collections are recognised when received. Planned giving receivable is recognised only when received.
Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Grants and legacies are recognised when the PCC is legally entitled to the amount due.
Income from investments
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.
All other income
All other income is recognised when it is receivable.
Gains and losses on investments
Realised gains or losses are recognised when the investments are sold. Unrealised gains and losses are accounted for on revaluation on 31 December.
d) Resources used
Resources expended are accounted for on an accruals basis and are accounted for gross.
Grants and donations
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.
2. Fixed Assets
e) Tangible Fixed Assets
Consecrated and beneficed property of any kind is excluded from the accounts by s. 10(2) of the Charities Act 2011.
Movable church furnishings held by the Rector and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church’s inventory which can be inspected but are not included in the accounts.
Properties are accounted for at cost or probate value at their date of acquisition.
Depreciation
No depreciation is provided on properties as it is the PCC’s policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value.
Investments
Investments are stated at market value at the balance sheet date.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW’S CHURCH, WEST TARRING ( In the Benefice of Maybridge and West Tarring) Registered Charity no 1130723
3. Tangible Fixed Assets
| angible Fixed Assets | ||
|---|---|---|
| At 31.12.25 At 31.12.24 | ||
| Properties | ||
| Freehold House - 24 Upton Road – at probate value. | 180,000 | 180,000 |
| Freehold House - 17 Church Way – at probate value. | 130,000 | 130,000 |
| Leasehold Flat – 15 Ravenswood Court at cost. | 168,429 | 168,429 |
| £478,429 | £478,429 |
The Parochial Church Council also owns the freehold of the Old Palace and the adjacent school room in Glebe Road, West Tarring, but as it is anticipated that these properties would never be sold, revaluation to a theoretical market value would be pointless and costly, with no benefit to the charity nor to its beneficiaries. The PCC is of the opinion that its policy of no revaluation is right and properly derived from its ecclesiastical and pastoral responsibilities to its parishioners.
The occupation of the properties is as follows:
24 Upton Road (acquired by legacy and intended for occupation by a Curate when required) is let temporarily at open market rate.
17 Church Way (acquired by legacy in 2007 at probate value of £130,000 intended for occupation by a member of staff when required) is also let at open market rate.
The flat at 15 Ravenswood Court (acquisition cost in 2007 £168,249) was acquired for future possible occupation by a member of the staff when required. It is currently let temporarily at open market rate, and this income is being credited to the Youth Work Projects Fund in recognition of its specific charitable purpose.
The PCC considers that these properties are held to enable it to perform its long-term charitable ecclesiastical purposes, does not consider that they form part of a simple investment portfolio, nor are they held simply to generate income although this may be a short-term consequence of owning these assets.
The PCC also considers that the residual value of each property is at least equivalent to the net book value thereby justifying no depreciation.
| 4. Investments CBF Investment Funds: Market value 1 January No sales took place during 2025 Appreciation (Depreciation) in value in year Market value 31 December 5. Capital Reserve Fund(Unrestricted) Balance at 1stJanuary and 31stDecember |
2025 £ 281,848 £281,848 (£11,267) £270,581 £445,000 |
2024 £ 289,412 14,361 |
2024 |
|---|---|---|---|
275,051 6,797 £281,848 |
|||
| £445,000 |
5. Trust Funds
The Parochial Church Council receives grant income from a number of Trust Funds.
The Capital of these Trust Funds is not available to the Parochial Church Council. The market value of these Trust Funds at 31[st] December 2025 was £128,055 (2024 £128,828).
6. Analysis of net assets by fund type:
| Analysis of net assets by fund type: Unrestricted Restricted Funds Funds £ £ Investment Properties 478,429 - Investments as Fixed Assets 101,697 168,884 Current Assets 57,370 71,906 Current Liabilities 20 £637,496 £240,810 |
Total 2024 £ £ 478,429 478,429 270,581 281,849 129,276 114,494 20 20 £878,306 874,752 |
|---|---|
7. Debtors
Gift Aid Listed Places of Worship
2025 2024 4475 779
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW’S CHURCH, WEST TARRING ( In the Benefice of Maybridge and West Tarring) Registered Charity no 1130723
| Wedding Deposits received in advance | 600 | ||
|---|---|---|---|
| £5,854 | |||
| 8. | Creditors: amounts falling due within one year | 2025 | 2024 |
| Wedding & Funeral fees | 4,867 | ||
| Accruals for utilities | 904 | ||
| Home Mission | 800 | ||
| Sundry creditors | 20 | ||
| £6, 571 | £20 | ||
| 9. | Special retiring collections and donations | 2025 | 2024 |
| Chestnut Tree House Children’s Hospice | 800 | ||
| Children’s Society | 75 | ||
| Fire Service | 200 | ||
| Mothers Union | 40 | ||
| Sompting Morris Men | 40 | ||
| Sussex Historic Churches Trust | 168 | 225 | |
| £243 | £580 | ||
| 10. | Donations – Home Mission | 2025 | 2024 |
| Family assistance & Warm Hub costs | 43 | 487 | |
| Home Communion Travel Expenses | 165 | ||
| Mothers Union | 40 | ||
| £43 | £692 |
11. Employees
At various points during 2025 the PCC employed three members of staff. They were paid a total remuneration of £19,147 with Employer’s National Insurance Contributions totalling £1,046 and Employer’s Pension Contributions £267. The Parish Administrator is a member of the PCC and received remuneration of £8,250 for the year, pension contributions of £132 and travel expenses totalling £302.
12. Clergy costs
The incumbent was supported by working expenses totalling £1,360. Council Tax and water rates for 2025 totalled £3,967.
13 . Related party transactions: There were no related party transactions.
FINANCIAL REVIEW FOR 2025
The purpose of the PCC is to carry out its functions and activities for the charitable benefits of the parishioners and the wider community, and as a result the balance sheet is not presented to show the PCC's net worth as if the PCC is a business – the Charity Commission regularly reminds charities that they often fail to demonstrate public benefit. The PCC is aware of the need for internal financial controls as set out by the Charity Commission.
The Statement of Financial Activities summarises the transactions detailed within the accounts. The parish benefits from Restricted Funds of £213,855 - these monies have arisen from donors who have specified particular uses for those funds - the diocese advises that restricted funds are not intended to be invested permanently but are to be spent within reasonable timescales. Significant and unavoidable expenditure to keep the building safe, warm and welcoming is discussed and agreed by the PCC. Tarring Market and the Christmas Tree Festival together with parishioners’ generous donations enabled some funds to be donated to the local children’s hospice.
Benefits from Designated and Restricted funds, together with that of parishioners’ regular giving, have enabled the church buildings to be open for services, various groups, and regular children’s activities. As can be seen in the notes to the accounts parishioners are, as ever, generous in donating to others in need, both locally and nationally. Following the reduction of Covid cases Warm Hubs continue to provide warm food and company during the winter months. The parish share offered to the diocese for 2026 was £68,800. The diocese thanked parishes for their pledges which have helped to defray reduction in parish clergy for the moment. The finances of the Church Council, monitored and kept under regular review, continue to remain in a sound state.
To the Trustees of the Parochial Church Council of St Andrew’s Church, West Tarring
I report to the trustees on my examination of the financial statements of the Parochial Church Council of St Andrew’s Church, West Tarring (the charity) for the year ended 31[st] December 2025.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW’S CHURCH, WEST TARRING ( In the Benefice of Maybridge and West Tarring) Registered Charity no 1130723
Responsibilities and basis of report
As trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act).
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attentions in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do 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 to enable a proper understanding of the financial statements to be reached.
Sally Girach
45 Nelson Road Goring by Sea Worthing BN12 6EG
Dated: 6[th] April 2026
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