THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL ANNUAL REPORT & FINANCIAL STATEMENTS 31 DECEMBER 2025 Charlty Number 1131061
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL ANNUAL REPORT & FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 Contents Pages Trustees, Annual Report Reference & Administrative Information Independent Examiner's Report ststement of Financial Activities 10 Balan sheet Notes to Ihe financial slatements 12-26
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Objectives and activities The PCC has the responsibiif(y of co-operating with the incumbent and his ministerial colleagues in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. Rev William Fairbairn is the incumbent vicar with responsibility for running the Parish. He is assisted in this task by the curate, licenced clergy, lay ministers, the staff team and students from Trinity College, with additional support provided by the Church Wardens. The church's working name, registered with Ihe Charity Commission is 'Redland Church,. The Parish is part of the Diocese of Bristol. The Parish mission is summarised in the phrase ' Inviting All | Apprenticing to Jesus | Contending for Renewal,. As a parish we have stated values.. we value. Being with Jesus,, 'Deep Formation,, 'Stepping Out and 'behaving as a 'Growing Family,. Our strategy for realising our mission is expressed through the headings.. Gather, Join, Pallern and Relate.. Gather (Get your directions and fuel) We want to envision and equip people to live as apprenti8 of Jesus in a post Christian world. We do this primarily through teaching and worship on Sundays, where we actively create space for people lo encounter the transformative love of the Father. in the person of Jesus and be renewed by His Spirit. Join (Join with others in apprenticeship to Jesus) We are made to live this life together. We want to create contexts where people can fomi committed, deep relationships with others where we share the journey of apprenticing our lives to Jesus. These should be marked by vulnerability, encouraging us to slep more fully into who God has made us to be. Primarily this will be through Grow Groups and serving others together. Pattern (Forming rhythms of life that are centred on Jesus) Our lifestyle determines the people we are becoming. Unless you have a lifestyle that is intentionally revolved around Jesus we will be shaped by the culture and world that we live in. Fom)ing intentional and specific patterns and rhythms of life, both corporately and individually, open us up to the work of Spirit transforming us to be a presence of renewal. Relate (Engage relationally in love with those where we are placed and called} Relationship is central lo how we outwork our mission. We want lo encourage and provide opportunities for people to build relationships with those around them, outside our church family, to share the good news and love of Jesus in word and action, both locally and globally. This includes neighbours, friends, colleagues, those in deprived parts of the city and the world. The following descriptive statements help guide us in measuring the extent lo which the strategy is being effectively realised in the parish.. We know we are achieving our mission when- We know the living God Our pace makes space for Jesus Our apprentishiP isn't an accident We live out an embodied spirituality Every person is in full lime ministy
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 New apprentices are a realised expectation An invitational life is the norm We connect in and out When planning our activities for the year, the incumbent and the PCC always have in mind the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. Through our stsff, volunteers and aclivilies, our work seeks lo further our mission in line with our strategy through: Gather.. Weekly Sunday worship gatherings that are open to all Sermons and courses Our new prayer room enabling space for people to pray and meet with God together or by themselves throughout the week. Week of Prayer weeks where we invite the church lo a focused time of prayer and worship. Together Sundays where we bring both congregations together for worship, community building and food. Other one-off services at Easter & Christmas and regular worship nights Week of Prayer weeks where we invite the church lo a focused time of prayer and worship. Activities for youth aged 11-18. We create contexts for fun, friendship and going deeper in following and knowing Jesus. They are open lo all church members or not. Regular meetings of governance and leadership bodies within the church Join- Grow Groups- groups where Church members gather lo support one another in their apprenticeship to Jesus Pastoral work Relate: Alpha- a course that creates an opportunity for anyone to engage with the Christian faith in an open and non-threalening environment. This was run twice this year. Our weekly toddler group that seeks lo provide a context for local parents lo find community and connection J-zone and the Zone, after-school clubs for school years 34 and 7-9 respectively. These give a context for children to have fun, make friends and learn about the Christian faith.11 is open to all, members or not. This past year J-zone became 'Make it Monday, a larger monthly event for all school aged children in years R-6 and their families. This event includes craft, games, fun, worship and discipleship Annual Christmas trail for the local community- 'Christmas Through the Keyhole, Annual children's holiday club- this year's tiue was 'Transformers' Annual community fun day- a fun day for the Ioc81 community in Redland Schools, ministry, supporbng financially and contributing to the RE curriculum of local schools 'GLOW' an alternative Halloween paty for the local community. This was a time for fun, Craft, games and a short message about faith.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Jungle JUMFF a community fun party for younger children and families. We served food, had a bouncy castle alongside other games and craft. 'The Rolling Slone'_ this was an interactive Easter Trail which we welcomed the community and church lo. One off services such as our Carol Service that are open to the wider community and give an opportunity for people lo connect with God. The provision of a church hall that local communities and groups can use Supporting other organisalions, individuals and charities in Bristol, the UK more widely and overseas. In addition to our general aims and activities. run to further our mission. we had a specific focus on the following major projects.. Setting up and launching our new prayer space in lent. Reflecting on how it can best serve us as a church in embedding a culture of dependant relation81 prayer. This launched successfully and has also seen the practice of biannual prayer weeks develop. We rolled out a new local engagement strategy. We now have an event every half term (except summer) to engage with and serve our local community. These give a rhythm lo our year missionally, keep up focused outwards and are fostering deeper relationship with people outside of our Church. Youth and kids change reflection. We have reflected upon the changes we have made lo youth and kids provision ensuring that we are fostering a culture of apprenticeship lo Jesus with our under 18s. In particular this led to stopping J-zone and relaunching a new event 'Make it Monday . J-zone was engaging 6 or so children, while al Make il Monday we see 40 or so children and their parents. The age range who can come is increased enabling us lo connect with all the children who come to Redland rather than some. This also enables a better more holistic engagement with whole families. Reflecting on resourcing, staffing and leadership. The PCC has agreed a new role of Outreach & Discipleship Pastor. We expect to advertise for this role bul have instead been able lo appoint a new Kids and Families Lead and offer the role lo our existing lead, Sian. Public Benefit Statement The PCC lakes its responsibilities as a charity very seriously. The church has always contributed a great deal lo the community 8nd will strive lo continue lo do so. The review of activities undertaken in 2025 set out in this report describes some of the work that Redland Church has undertaken over the last year. The Church has had regard lo the Charity Commission's guidance on public benefit. Achlevements and Performance 2025 has been a year in which we have seen real growth. We have grown in size with more people coming both on Sunday and lo one-off services. We have also grown in depth and our culture has become stronger. We have continued our positive pattern of events that engage our community, increasing our outreach impact. This has continued to bring the church together more and enabling more people lo contribute practically. In reviewing our year, some notable events and highlights have included the following..
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 We have seen a number of new people join the church both young and old alike. We have seen real follow on from our outreach events to other connection points and services in particular we have seen people come along lo Sunday services and one-off special services.. Our Christmas servi$ saw a considerable increase in attendan. About 50 more people came to both our Carol servIs and our Family Carols and Nativity on Christmas Eve. Make it Monday has launched and we regulady see 40 plus children and their families each month. People love coming and each time they hear a faith-based message, sing a worship song and pray together alongside fun activities, food, craft and games. This has also provided a natural next slep from our Toddler group. We look a larger group lo the Wildfires festival. People mel with God and were challenged spiritually in a variety of different ways. This has also had a positive spill-over effect as those who went have enthused those who weren't able to. We ran the Alpha course twice a year. We saw a number of people journey with us through the course. This is a key ministry in helping us establish a culture of evangelism and serves the relate strand of our strategy. We ran "Christmas through the Keyhole" trails for the local community and saw over 400 adults and children across the week. Everyone who came loved it, with many returning with other children and friends. This year we ran a day for a year group of local schools St Johns, Weslbury Park and a local Scout Group. This complements our existing regular assembly ministry in St Johns which has now extended from the juniors to the infants. We ran a holiday dub in May half term for 39 children, many of whom don't normally come to Church. Our Hope Gift Appeal raised £22,604 for iwo causes. The first cause was Easton Christian Family Centre. This year we have formalised our partnership with them and over the next three years some of the money from our Hope gift day will help fund their refugee support worker who serves their large Iranian community. The second was our partner Dickson Chilongani who we gave money to for buying bibles for the hundreds of people they are seeing Come for confirmation in his diocese. Our Christmas appeal generated £2,583 in 2025 for the Bristol charity Sixty-one (who work in prisons and with ex-offendersl and Samaritans Purse to support their Jamaica relief work Iwilh some additional donations in January 20261. We hired a new operations manager, Sharon, who has settled in well to her role. We continued lo invest in a link with St Johns School holding regular morning assemblies. Our annual gift appeal raised £15,910 lincluding Gift Aid not yet received) enabling us to create an internal link between our two buildings making them safer and more usable for a range of events. This also has enabled the replacement of the old front door lo the office. This door was loo heavy, didn't close properly, leaked heat and had reached the end of its life. The work on our prayer room was completed, and the space was launched as a resource to the church in prayer. Each week we see a range of people use the space for personal and corporate prayer enabled us to build dependant prayer more into the culture of our community. We have launched two new Grow Groups and continue to see people find community and grow in faith in these settings. We hosted regular social events and post church lunches enabling the whole church lo come together to develop a sense of logelherness and community. In particular we have launched regular 'Togelher Sundays, where we bring both services together for worship followed by a lunch together. Our halls continue to be well used by the local community and were home to our (now annLJall community day. This was a fun day event run in partnership with other local community organisations. We saw around 500 Ioc81 people across the day come through our doors.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Plans for Future Periods Changing structures and policy is easy, building a culture is hard and takes time. This maxim continues to shape how we see the future challenges for our church. Our continued challenge is to see our mission reflected in our church culture at all levels and to see us be increasingly true lo our stated values. Four areas in particular are worth noting here for this coming year.. Continue to deepen a culture of dependant prayer in our church using the prayer room as a key resource. Refresh our vision and values enabling a sharper more communicable and useful resource that guides our self-underslanding as a community. Bed in a new staff team reflecting on where gaps arise and how we resource them. 2025- 26 will see a large number of staff changes. Recruit a new youth lead ensuring the youth provision Iparticularly on Sundays) continues in any vacancy. Launch a new ministry for older people following the training of Jill Lockhart as an Anna Chaplin. Financial Review The church finances continue to be robust and able to support the church as il grows. We had a nel positive balance of £45,722 in our unreslricled income minus expenditure in 2025. If we consider total income and expenditure {bolh restricted and unreslricledl the nel positive balance was £47,334. Although we had sel a balanced budget for 2025, several factors led lo the surplus. Our main sources of income (regular giving and halls rentals) were both above expeclalions, while expenditure was lower mainly because there was a gap in appointing Sharon Reddrop, our new operations manager, after Rhiannon Hamblin left. Comparing income between 2025 and 2024 is complicated by the additional restricted donations of £51,867 which were given in 2024 to pay off the remaining loans on the Renew Project. If we exclude these donations, and also legacies received in each year, overall income was 0.6010 higher in 2025 compared with 2024. Our most significant source of income comes from voluntary donations from members of the church, and these increased by 4.40/0 lunreslricted regular giving and church collections combined). The increase in giving is mainly due to people joining the church and beginning lo give regulady, rather than incre8ses in the average level of giving per person. The annual appeal raised less in 2025 than in 2024, so that overall voluntary income was almost identical in both years. We are conscious that many people are affected by the recent increases in the cost of living and we are very grateful for the continued generosity of church members. Hall rentals continue to be an important source of income, raising £83,550 in 2025 lan increase of 370/. compared with 20241. 11 is important lo note that this is not all 'profit'. Our buildings provide excellent and modem facilities. but they are also expensive lo run including expenditure on ulililies, insuffince, repairs, maintenance and cleaning, plus the salary of the bookings administrator. Any excess income is all used lo further the charitable aims of the church. In the 2025 Annual appeal we raised funds to enable us lo create an access between the new building and the older office complex, and also to replace the door to the office complex which was heavy and draughly. The appeal raised £15,910 lincluding Gift Aid not yel received) and we will do this work in early 2026.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Total Expenditure was just 0.10/. l(Iwer than in 2024 at £407,200. Our largest single item of expenditure was our contribution lo Parish Sh8re, which supports other parish churches and the wider work of the Church of England. The Diocese request a specific amount from every church e8ch year based on a formula largely related to unrestricted income averaged over several years. Our parish share in 2025 was £127,244, lowerthan in 2024, bul our parish share contribution will be higher in 2026. Our donations to our mission partners were higher than in 2024. The cost of our ministry activities (including staff, expenses and the direct cost of running activitiesl was subslanlially higher in 2025, mainly because we had siaff vacancies Ihrough much of 2024. Expenditure on our buildings was slightly lower than in 2024, even after excluding the extra costs incurred in 2024 from capital projects and replacing the screen with a projector. The cost of administration (including salaries) was slightly less in 2025 than in 2024, partly because we had a few months without an Operations Manager. In November 2025 we changed the metering arrangement for the electricity supply in the halls. This h8S dramatically reduced our standing charges and will reduce our electricity bill by about £13,000 per annum in future. Our reserves policy slates that we will hold a minimum level of reserves lo enable us lo pay our staff and other essential costs le.g. utility bills. insurance) for a period of 6 months, with a target level of reserves sufficient to cover our total costs over four months. Three years ago, our reserves were close to the minimum required. However, we have had three successive years of surpluses, due lo a series of non-recurrenl factors including a large rebate on our electricity bills, three legacies, and several gaps in staffing when we were unable lo appoint staff as quickly as we hoped. It is important to note that we aim to set a balanced budget each year. In some years we will have surpluses because of unexpected savings, as in the last three years, while in other years we will have deficits because of unexpected bills. Our free reserves now sland al £218,571 against a largel of £136,352. However we are aware that we need to repair windows in the Chapel in the next few months which will probably consume all of the money that is currently above our reserves target, and we also have our 5 yearly Quinquennial review of the Chapel this year which could well indicate the need for further expenditure. Looking towards 2026, we have set a balanced budget. This assumes an increase in most elements of expenditure of 3.80/0, in line with inflation, a 4.70/0 increase in staff salaries in line with average wage growth, and a 20/0 increase in voluntary giving. It also allows for an additional member of staff to be appointed half-way through the year, to lead on outreach and discipleship. This is because Wayne's post as curate will end during 2026 and we do not necessarily expect to be given a curate to replace him. In the medium term this will be covered by Sian, who has been replaced as children's and families lead by Hannah. This new post will lead lo an on-going increase in the salary budget which will need to be covered in future years, hopefully by continued church growth. Wendy Horsfield, who acted as our book-keeper for more than 20 years, left in December 2025. She has provided huge support to many church treasurers over this period and on behalf of all of them I want to express enormous gratitude for her help and wish her all the best for the future.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Statement of Trustee's responsibilitie5 The Iruslees are responsible for preparing the Trustees, Report and the fin8ncial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102". The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally Accepted Accounting Practice). The law applicable lo charities in England & Wales requires the trustees lo prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the Iruslees are required lo.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP., make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subje¢l lo any material departures disclosed and explained in the financial slalemenls- and prepare the financial slalemenls on the going concem basis unless il is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy al any time the financial position of the charity and enable them lo ensure that the financial stslemenls comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deedlconstilution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and dele¢lion of fraud and other irregularities. Approved by the Trustees on 6 May 2026 and signed on their behalf by= Rev. William Fairbaim PCC chair
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL REFERENCE & ADMINISTRATIVE INFORMATION YEAR ENDED 31 DECEMBER 2025 Charity registration number 1131061 Prlnclpal Offlce Redland Church Halls, Redland Green Road. Redland, Bristol. BS6 7HE. Trustees who setved at any lime during the year were.. Clergy (Ex-officiol Rev. William Fairbaim Rev. Wayne Cullum Incumbent Curate Church Wardens Clare Haynes Kale Minto John Adams (until May 20251 (from May 20251 Deanery Synod Representatives Gill Dann Clare Nichols Rebekah North James Holloway Jon Haynes (until May 20251 (from May 20251 (from July 20251 (from May 20251 Elected Members Rachel Milne Roy Hussey Vicki Pitts Natasha Walton Chris Salisbury Danny Ma Clare Rabbitt Hannah Pike Levi Freed Treasurer Independent Examlner: Joshua Kingston Bsc., FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Bankers: CAF Bank 25 Kings Hill West Malling Kent. ME19 4JQ The Co-operative Bank PO Box 250 Skelmersdale WN8 6WT.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 DECEMBER 2025 I report lo the trustees on my examination of the accounts of Redland Parish Church (the Charilyl for the year ended 31 December 2025. Responslbllltles and basls of report As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe Act'l. 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 14515llbl of the Act. Independent examiner's statement Since the Charity's gross income exceeded £250,000 your examiner musl be a membeT of a body listed in section 145 of the 2011 Act. l confirm that l am qualified lo undertake the examination because l a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material mallers have come to my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the Act., or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities {Accounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view which is not a maller 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. ockkn LL C Joshu8 Kingston Bsc., FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Dale.. 6 May 2026
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025 Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 Note Income from: Donations and legacies Charitable activitiès Investments 285,485 101.441 9,006 58,602 344,087 101,441 9,006 405,436 73,856 8,516 Total income 395.932 58,602 454,534 487,808 Expenditure on: Charitable activities Mission and charilable giving Ministry Estates Administration 5(al 51b) 5(cl 51d) 160.229 43,030 74,613 72.338 36,548 16,369 3,160 913 196,777 59,399 77,773 73,251 191,689 28,068 108,632 79,336 Total expenditure 350.210 56,990 407,200 407,725 Net incomel(expenditure) 45.722 1,612 47,334 80,083 Transfers between funds 15 137 {1371 Losses on revaluation of fixed assets 15,000) Net movement in funds 45,859 1,475 47,334 75,083 Total funds at start of year 15 1.189.983 15,421 1,205,404 1,130,321 Total funds at end of year 15 1,235,842 16,896 1,252,738 1,205,404 The Charity has no recognised gains or losses olher Ihan the results for the year as set out above. All of the activities of the charity are classed as continuing. The notes on pages 12 to 26 form part of these financial statements See note 9 for fund-accounting comparative figures 10
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Note Fixed assets Tangible assets 10 980,000 980,000 980,000 980,000 Current assets Debtors Short-lerm Deposits Cash at bank and in hand 11 12 13 9,664 228,663 63,069 6,597 179,679 72,848 301,396 259,124 Liabilities Creditors = amounts falling due within one year Net current assets 14 128,6581 272,738 (33,720) 225,404 Total assels less current liabilities 1,252,738 1,205,404 Net assets 1,252,738 1,205,404 FUNDS Unrestricted funds General funds Designated funds Restricted funds 16 16 16 1,198,571 37,271 16,896 1,178,072 11,911 15,421 Total funds 1,252,738 1,205,404 These financial statements were approved by the Trustees on 6 May 2026 and are signed on their behalf by.. Rev W Fairbairn Chair The notes on page$ 12 to 26 form part of these financial statements
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting policles A¢¢ounting convention The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102} and the Charilies Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. The accounts (financial statements) have been prepared to give a 'true and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view,. This departure has involved following Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} rather than Ihe Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern. Income Income from donations is included in income when these are receivable, except as follows.. l. When donors specify that donations given lo the charity must be used in future accounting periods, the income is deferred until those periods., 11. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre<onditions have been met. Legacies are included on a receivable basis where the charity is entitled to the income, it can be measured reliably and receipt is probable. Where legacies have been notified to the charity. or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is not included in income but is treated as a conlingenl assel and disclosed if material. Investment income is included on a receivable basis. Donations in kind comprise donated services where Ihe costs are measurable and the services would othenmise have to be paid for to maintain operational effectiveness. Expenditure Expenditure is recognised in the period in which it is incurred. Expendilure includes attribulable VAT which cannot be recovered. Grants and other charitable giving are accounted for when paid over. or when awarded and communicaled to the recipient, if that award creates a binding obligation on the PCC. The Parish Share is accounted for when payable. Any Share unpaid at 31 December is provided for in these accounts as a constructive obligation Ilhough not a legal liability) and is shown as a creditor in the Balance sheet. 12
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting policies (continued) Charitable Activities Grants awarded are allocaled to charilable activities. Grants awarded are trealed as expenditure and a liability in the accounts as soon as they become legal or constructive obligations. In the case of multi-year grant awards, the funding for all years is immediately recognised unless there are conditions which need to be met by Ihe recipienl to enable the release of subsequent years, funding. Governance costs Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs. Pension costs and other post-retirement benefits The charity contributes to defined contribution pension schemes. Contributions payable to the chariws pension schemes are charged to the Slatemenl of Financial Activities in the period lo which they relale. Tangible fixed assets The church hall complex is shown at the open rnaet value for the existing use. This was professionally valued al £980,000 in 2024. Propety is held in the accounts al valuation and depreciated at nil depreciab'on. Property is revalued every seven years, however trustees review the propety annually for impairment and lo assess if Ihe value held is considered materially different to markel value. Redland Chapel was not valued or capitalised as the SORP permits exclusion for inalienable and historic assets where reliable cost infomiation and conventional valuation approaches lack sufficient reliability. Consecrated and benefice propety is also excluded from the accounls by s1012) of Ihe Charilies Act 2011. Accordingly, all expenditure incurred during the year on inalienable and historic buildings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed. Moveable church furnishings held by the vicar and churchwardens on special trusl for the PCC and which require a faculty for disposal are accounted for as inalienable property unless consecrated. They are listed in the Church's inventory. which can be inspected at any reasonable time. For inalienable propety acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 1 January 2000 have been capitalised and depreciated as necessary. Fixed assets Fixed assels are held at cosl less accumulated depreciation. Assets costing less than £1,000 are not apitalised. Depreciation is calculated so as to write off the cost of an asset, less its estimated ultimate residual value, over the useful life of thal assel as follows.. Freehold Land Freehold Buildings Furniture, Fittings & Equipment Over 4 years Fixed asset investmenls Investments are included at market value al 31 December. The SOFA includes the nei gains and losses arising on revaluations and disposals during the year. 13
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting policies (continued) Current Assets Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short-term deposits include cash held on deposit with the Central Board of Finance of the Church of England. Trade and other debtors are recognised at the settlemenl amount due after any Irade discounl offered. Prepayments are valued at the amount prepaid after taking account of any discounts due. Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Liabilities Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or eslimated reliably. Creditors and provisions are normally recognised al their settlement amount after allowng for any discounts due. Accounting Estimates and Assumptions In the application of the charills accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from those estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting eslimales are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both the cuent and fulure periods. Fund accounting Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Reslriclions arise when specified by Ihe donor or when funds are raised for particular reslricted purposes. Designaled funds form part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be transferred to general funds at any time at the discretion of Ihe Truslees. Further explanation of the nature and purpose of each fund is included in note of the financial statements. 14
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 2 Income from: Donations and legacies Unrestricted Restricted Total Funds Funds Funds 2025 Giving Church Collections Annual Appeal Legacies Grant Income Hope Gift Day Youth 269,712 4,273 11,437 281,149 4,273 15,910 8,000 3,500 22,605 8,650 344,087 15,910 8,000 3,500 22,605 8,650 58,602 285,485 Prioryear Unrestricted Restricted Total Funds Funds Funds 2024 Giving Church Collections Annual Appeal Legacies Grant Income Hope Gift Day Youth Redland Chapel Trust 257,899 4,473 25,136 19,502 5,830 64,106 322,005 4,473 25,136 19,502 5,830 21,918 3,413 3,159 405,436 21,918 3,413 3,159 92,596 312,840 During the year the total donations received from the trustees was £26,95612024: £40,857) 15
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 3 Income from: Charitable activities Unrestricted Restricted Total Funds Funds Funds 2025 Church Hall Rentals Church Fees Church Events Transformers Holiday Club Youth Events Toddlers Solar Income Miscellaneous 83,550 1,705 2,587 1,908 83,550 1,705 2,587 1,908 2,683 818 8,190 2,683 818 8,190 101,441 101,441 Prioryear Unrestricted Restricted Funds Funds Totsl Funds 2024 Church Hall Rentals Church Fees Church Events Youth Events Toddlers Solar Income Miscellaneous 60,894 1,538 2,122 409 1,529 930 6,434 73,856 60,894 1,538 2,122 409 1,529 930 6,434 73,856 4 Income from: Investments Unrestricted Restricted Total Funds Funds Funds 2025 Current Accounts- CAF Savings Accounts- CBF 23 8,983 23 8,983 9,006 9,006 Prioryear Unrestricted Restricted Total Funds Funds Funds 2024 Current Accounts- CAF Savings Accounts- CBF 74 8,442 8,516 74 8,442 8,516 16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 5 Expenditure on: Charitable activities al Mission and charitable giving Unrestricted Restricted Total Funds Funds Funds 2025 Our Diocese Parish Share 127,244 127,244 Partnerships Kids Matter Rossingtons Easton Christian Family Centre Church Pastoral Aid Society In Hope The Bible Society Encounter Christianity Ukraine Support Good Faith Partnership (for Ukraine) Sixty-one Diocese of Central Tanganwka Other grants 300 7,638 1,020 1,000 3,607 2,000 8,000 1,605 300 7,638 18,376 1,000 5,575 2,000 8,000 1,605 10,124 1,968 12,887 60 17,356 1,968 10,124 1,968 5,072 60 7,815 32,985 36,548 69,533 Total Mission and Charitable Giving 160,229 36,548 196,777 Prioryear Unrestricted Restricted Total Funds Funds Funds 2024 Our Diocese Parish Share 133,928 133,928 Partnerships Chilongani RossingtonslAIM Church Pastoral Aid Society In Hope (inc Hope Gift Day) The Bible Society Bristol Churches City Fund (inc Hope Gift Day) Ukraine Support Sixty One Encounter Christianity (inc Hope Gift Day) Climate Stewards Eco Church Other 7,368 7,488 1,000 3,536 2,000 120 7,488 7,488 1,000 14,495 2,000 1,091 832 1,091 21,359 250 50 617 10,959 1,091 832 1,091 10,959 10,400 250 50 617 32,924 24,837 57,761 Total Mission and Charitable Giving 166,852 24,837 191,689 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 5 Expenditure on: Charitable activities (continued) b) Ministry Unrestricted Restricted Total Funds Funds Funds 2025 staff team Children & Youth Ministers Expenses, Books, Travel & Technology 28,877 1,170 30,047 16,081 44,958 1,170 46,128 16,081 Children and young people Youth Work Children and Families 2,302 2,565 2,302 2,565 4,867 4,867 Groups and activities Transformers Church Events Expenditure 1,841 4,776 6,617 1,841 5,064 6,905 288 288 Church services Music & Licences 1,499 1,499 1,499 1,499 Total Ministry Costs 43,030 16,369 59,399 Prioryear Unrestricted Restricted Total Funds Funds Funds 2024 Staff team Children & Youth Ministers Expenses, Books, Travel & Technology 9,149 825 8,413 17,562 825 9,974 8,413 18,387 Children and young people Youth Work Children and Families 1,948 2,185 1,948 2,185 4,133 4,133 Groups and activities Chal a Box Church Evenls Expenditure 439 3,665 439 3,665 4,104 4,104 Church services Music & Licences 1,444 1,444 1,444 1,444 Total Ministry Costs 19,655 8,413 28,068 18
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 5 Expenditure on: Charitable activities (continued) cl Estates Unrestricted Restricted Total Funds Funds Funds 2025 Halls.. utilities Insurance Repairs & Maintenance Cleaning Grounds & General Maintenance Eco Grant Sundry Expenses 23,037 6,577 19,868 14,306 4,601 355 3,238 71,982 23,037 6,577 19,868 14,306 4,601 355 3,238 71,982 Chapel.. Ulilities Insurance Repairs & Maintenance 989 989 3,160 1,642 5,791 3,160 1,642 2,631 3,160 Total Estates 74,613 3,160 77,773 Prioryear Unrestricted Restricted Total Funds Funds Funds 2024 Halls.. Utilities Insurance Repairs & Maintenance Cleaning Grounds & General Maintenance Interest on redevelopment loans Annual Appeal- projector & prayer room Eco Grant Designated Capital Projects Sundry Expenses 22,879 6,902 14,779 13,648 2,536 446 16,057 3,330 9,400 3,010 22,879 6,902 23,546 13,648 2,536 446 16,057 3,330 9,400 3,010 8,767 92,987 8,767 101,754 Chapel.. Ulilities Insurance Repairs & Maintenance 1,330 1,330 3,084 2,464 3,084 2,464 3,794 3,084 6,878 Total Estates 96,781 11,851 108,632 19
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 5 Expenditure on: Charitable activities (continued) d) Administration Unrestricted Restricted Total Funds Funds Funds 2025 Salaries & Temporary Cover Postage, Stationery, Advertising, Website, Sundries Bank Service Charges Computer Equipment and Maintenance Staff Recruitment Hospitality and Thanks Governance costs Independent Examination Accounts preparation Legal Fees Total Administration costs 52,171 3,160 168 9,078 1,117 824 52,171 3,160 168 9,078 1,117 1,737 913 2,280 2,100 1,440 72,338 2,280 2,100 1,440 73,251 913 Prioryear Unrestricted Restricted Total Funds Funds Funds 2024 Salaries & Temporary Cover Postage, Stationery, Advertising, Website, Sundries Bank Service Charges Computer Equipment and Maintenance Staff Recruitment Hospitality and Thanks Govemance costs Independent Examination Legal Fees Total Administration costs 62,743 3,444 259 7,684 1,129 416 62,743 3,444 259 7,684 1,129 416 2,101 1,560 79,336 2,101 1,560 79.336 6 Net incomellexpenditure) for the year This is slatéd aftèr charging.. 2025 2024 Independent Examiner's fees for Independent Examination - for other services Trustees, travel, meeting and training expenses Depreciation 2,280 2,100 2,100 No truslees received reimbursemenl for expenses in the current or prior year. 20
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 7 Staff costs and numbers The aggregate payroll costs were.. 2025 2024 Wages & salaries Social security costs Pension contributions 89,691 8,628 1,699 75,150 5,133 1,423 100,018 81,706 The average number of employees during the year on the basis of headcount was 6 {2024'. 6) During both the current and previous year the PCC employed two church administralors, a kids and families lead and a youth lead, a bookkeeper and a caretaker, none of whom earned £60,000 or more. The Vicar, churchwardens and PCC only receive reimbursemenl for expenses incurred and properly aulhorised for church business. Key managemenl personnel, the Head of Administration, received tolal benefits of £24,838 12024.. £37,454) {including salary, pension contributions and an accommodation allowance). No other member of the senior managemenl team received employee benefits. No trustees received remuneration in Ihe current or prior year. 8 Taxation The charity is exempt from COOratIOn tax on its charitable activities. 21
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 9 Statement of Financial Activities comparative figures For the year ended 31 December 2024 Unrestricted Restricted Total Funds Funds Funds 2024 Income from: Donations and legacies Charitable Activities Investments 312,840 73,856 8.516 92,596 405,436 73,856 8,516 Total Income 395,212 92,596 487,808 Expenditure on: Charitsble activities Mission and charitable giving Ministry Estales Administration 166,852 19,655 96,781 79,336 24,837 8,413 11,851 191,689 28,068 108,632 79,336 Total expenditure 362,624 45,101 407,725 Net incomellexpenditure) for the year 32,588 47,495 80,083 Transfers between funds 51,867 151,867} Losses on revaluation of fixed assets {5,0001 15,000) Net movement in funds 79,455 {4,3721 75,083 Total funds at start of year 1.110,528 19,793 1,130,321 Total funds at end of year 1.189,983 15,421 1,205,404 22
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 10 Tangible fixed assets Freehold Land & Buildings Furniture, Fittings & Equipment Total Cost or valuation At 1 January 2025 and 31 December 2025 980,000 163,495 1,143,495 Depreciation At 1 January 2025 and 31 December 2025 163,495 163,495 Net book value At 31 December 2025 980,000 980,000 At 31 December 2024 980,000 980,000 Ownership of the Redland Church Halls is vested in Ihe Diocesan Board of Finance in trusl for the PCC and Title Deeds are held by the Diocesan Board of Finan. Redland Church Halls have cover for insurance purposes at £2,903,342 and Furniture, Fittings and Equipment £339,195. However, an updaled open market current use valuation in 2024 places a value on the halls together at £980,000 and this is the value thal appears in the accounts. Our policy is to revalue Redland Church Halls every 7 years. (il Consecrated properties are excluded from all accountability under Charities Act 2011. The PCC has maintenance responsibility for land and buildings of the church. (ill Neither the vicarage nor the church is owned by the PCC. 11 Debtors 2025 2024 Income tax recoverable Other debtors Prepayments and accrued income 4,749 4,915 2,726 3,424 447 9,664 6,597 12 Short-term Deposits 2025 2024 Central Board of Finance alc 1 228,663 179,679 228,663 179,679 23
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 13 Cash at Bank and in Hand 2025 2024 Co-operative CAF accounts Cash 58,247 4,792 30 49,335 23,513 63,069 72,848 14 Credltors: amounts falllng due wlthln one year 2025 2024 Trade creditors Accruals and other creditors Payment in advance Grants payable Taxation and social security 1,706 6,185 11,144 8,735 888 13,032 4,729 15,959 28,658 33,720 15 Movement in funds For the year ended 31 December 2025 A11Jan 2025 At 31 Dec 2025 Income Expenditure Transfers Restricted funds Church insurance Football project Christmas donations Ukraine support fund Youth fund Ephesian fund Hope gift day Annual appeal Other 2,587 137 2,513 10,124 {3,1601 15731 (137} 2,583 {3,9361 110,1241 {8,6501 {7,4311 122,4281 1,160 8,650 7,431 22.604 15.910 1,424 176 15,910 223 60 {1,2611 15,421 58,602 56,990 137 16,896 Unrestricted funds Designaled for Transformers Designated for Capitsl Project General fund 1,919 9,992 1,178.072 1,908 {1,8411 {4,7071 (343,6621 1,986 35,285 1,198,571 30,000 129,8631 394.024 1,189,983 395,932 1350,210 137 1,235,842 Total funds 1,205,404 454,534 1407,2001 1,252,738 24
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 15 Movement in funds (continued) For the year ended 31 December 2024 A11Jan 2024 Expenditure and losses At 31 Dec 2024 Income Transfers Restricted funds Kids and Families Pastor Church Insurance Mission conlingency fund Youth fund Football project Christmas Donations Re.'new building project Ukraine Support Fund In Hope (Hope Gift Dayl Encounter Christianity (Hope Gift Dayl Screen Replacement Other 5,000 2,512 120 {5,0001 {3,0841 (1201 (3,4131 3,159 2,587 3.413 137 1,870 137 2,513 2,825 51,867 {2,1821 (51,867) 10,124 10,124 10,959 110,9591 110,9591 {8,7671 {6171 145,1011 10,959 8.767 647 30 60 19,793 92,596 151,8671 15,421 Unrestricted funds Designaled for Transformers Designated for Capital Project General fund 2.358 10,313 1,097.857 (4391 {9,4001 (357,7851 1,919 9,992 1,178,072 9,079 386.133 51,867 1,110,528 395,212 367,624 51,867 1,189,983 Total funds 1,130,321 487,808 1412,725 1,205,404 Restricted funds Kids and Families Pastor Church Insurance Monies donated to support the appointment of a kids and families pastor. Monies donated to cover the cost of the insurance of the church building. There is fulure anlicipated income after the year end to take this fund out of deficit. Monies donated to support the work of our mission partners. Monies donated to support work of our youth minislry. Moniès donaled to support our football learn. The fund has now been closed as the group no longer plays, and funds were transferred to general funds in 2025. Monies donated for our annual Christmas charity collections. Monies donated to pay for the new halls building. Monies donated to support Ukrainian refugees. Funds raised as part of Ihe church's annual Gift Day. Monies donated to replace the faulty screen. Small amounts of money donated for specific causes. Mission contingency fund Youth fund Football project Christmas Donations Re.'new building project Ukraine Support Fund Hope Gift Day Screen replacement Other 25
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 15 Movement in funds (continued) Restricted funds (continued) Ephesian Fund Monies donated via the Ephesian Fund which can only be used within evangelical churches which accord wilh the Ephesian Fund's Basis of Faith. Funds raised at Christmas lo help chosen charities. Annual Appeal Designated funds Transformers Fund These funds are set aside for Ihe children's holiday club, now renamed Transformers from Chat-a-Box. Funds set aside for building repairs and olher capital projects. Capilal Project 16 Analysis of net assets between funds Fixed Assets Current Assets Current Liabilities As at 31 December 2025 Total Unrestricted General fund Designated for Transformers Designaled for Capital Project Restricted funds 980,000 247,229 1,986 35,285 16,896 128,6581 1,198,571 1,986 35,285 16,896 980,000 301,396 128,658 1,252,738 Fixed Assets Current Assets Current Liabilities As at 31 December 2024 Total Unrestricted General fund Designated for Transformers Designaled for Capital Project Restricted funds 980,000 231,792 1,919 9,992 15,421 133,720} 1,178,072 1,919 9,992 15,421 980,000 259,124 33,720 1,205,404 17 Relaled party transactions There are no further transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial stalemenls. 26