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2025-12-31-accounts

Parish of WROUGHTON and WICHELSTOWE

2025

Annual Report and Financial Statements

of the Parochial Church Council

THE PAROCHIAL CHURCH COUNCIL OF

WROUGHTON AND WICHELSTOWE

www.wroughton.com

Diocesan Parish Number 57/160

Charity Registration Number 1131158

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CONTENTS

CONTENTS
Trustees Annual Report 2
Aims and purpose 2
Objectives and activities 3
Achievements and Performance 4
Financial review 8
Plans for 2026 11
Structure, Governance and Management 11
Safeguarding Children, Young people and Vulnerable Adults 13
Administrative information 14
PCC Members and Trustees 2025 15
Financial statements 16
Statement of financial activities 16
Balance sheet as at 31st December 2025 17
Notes to the financial statements 18
Independent examiner’s report to the Parochial Church Council of Wroughton
and Wichelstowe. 27

TRUSTEES ANNUAL REPORT

AIMS AND PURPOSE

The trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake. The trustees consider they have acted in the public benefit.

The PCC is responsible for cooperating with the vicar in promoting, within the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

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The PCC is legally responsible for the care, maintenance, preservation and insurance of the fabric of the church building and its contents. It is also responsible for the care and maintenance of the church hall as administrative trustee. The custodian trustee of the church hall is the Bristol Diocesan Board of Finance.

OBJECTIVES AND ACTIVITIES

The Anglican Church worldwide has defined the mission of the Church as the mission of Christ:

  1. To proclaim the Good News of the Kingdom.

  2. To teach, baptise and nurture new believers.

  3. To respond to human need by loving service.

  4. To transform unjust structures of society, to challenge violence of every kind and pursue peace and reconciliation.

  5. To strive to safeguard the integrity of creation and sustain and renew the life of the earth.

In November 2021, the PCC set the following three goals for 2022 and beyond:

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SPECIFIC OBJECTIVES FOR 2025

In February 2025 the PCC agreed to the following priorities in 2025.

Younger generations

Pastoral care

Authentic visibility in the wider community

Additionally, to look for ways to sustainably balance our finances.

ACHIEVEMENTS AND PERFORMANCE

THE CHURCH COMMUNITY

We are a welcoming community open to all. A survey of more recent members of our church community found that our welcome is a key reason people join our church. The numbers of people in our church community grew by 2.5% continuing the growth from 122 in 2022 to 163 in 2025; compared to pre-pandemic numbers of 190 in 2019.

However, only 12 of these (7.5%) are under the age of 18 and all of these are under the age of 11. Half of the remainder are over the age of 70. This is still less than in 2019 and growing the numbers of children and young people in our worshipping community is a particular priority.

PROCLAIMING THE GOOD NEWS

Our principal Sunday services are at 8 am and 10 am each week with a monthly evensong service at 6 pm; the 10 am service being live streamed on YouTube each week.

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Weekly attendance

There was continued growth in average weekly attendance by 17% from 104 in 2024 to 110 in 2025. Although all three services now have attendance at or above 2019 levels, our total attendance is still less since we were not able to re-establish our 4pm service. Around 8 people still join us live each Sunday morning on YouTube live with videos receiving a further 24 views during the following week. These new ways of worshipping allow us to keep in touch with some the housebound members of our community, but also allow us to reach a wider congregation who want to find out more about us before joining us.

We concentrate our children’s and families work at the 10 am service with Sunday Club for under 11’s on two Sundays a month, plus a monthly all-age service, and we have seen attendance of under 11’s remain steady with 12 attending regularly. This is slowly becoming an established part of our church life.

Work in schools

During 2025 we continued to go into Wroughton Infants School and East Wichel Primary School for ‘Open the book’ sessions where we act out Bible stories in school assemblies. We continued to go into Wroughton Junior School to do assemblies. The Wroughton Schools also visited the church at Easter and Christmas. We are also exploring links with the new Kingfisher Church of England Primary School in Middle Wichel.

During the year we started going into Wroughton Preschool once a month to read stories.

Community engagement

We aim to join in village events in Wroughton and put on events mostly aimed at engaging children and families, though we have tried to involve the whole congregation in these events. In 2025 we had several events, in February pancake races, a pumpkin party (Halloween alternative) at the end of October and a Christmas activity morning in December. We also supported village events including the Wroughton Carnival in July and the commemoration of the 1200[th] anniversary of the Battle of Ellendune in Wroughton in September. These events are building positive relationships with many in the village. We are aware that Wichelstowe does not get much attention from us, but we are limited by the availability of people to support work in Wichelstowe.

TEACHING AND NURTURE

Although there is teaching in our church services we focus our teaching and nurture through our various small groups.

We had five small groups meeting for bible study, prayer and fellowship in 2025. Unfortunately, it was not possible to establish an additional group in 2025, but a new group is planned to start in 2026. A total of 41 members (26%) of our church community

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are now regularly involved in small groups. These groups provide valuable opportunities for teaching, fellowship and pastoral support. We also provided financial and prayer support to the Bible Society (Charity No. 232759) for its teaching work nationally and internationally and we have used some of their resources.

RESPONDING TO HUMAN NEED

We provide support to members of the church community and also to the wider community. Clergy and other members of our pastoral support team also visited housebound members of our church community. Our lay ministers also visit a number of the nursing and residential homes in the parish, and our clergy visited the Prospect Hospice to see patients who have requested support. Our clergy and lay ministers took 25 funerals during the year and 23 burials of ashes, providing bereavement support to families as necessary.

Many members of the public visit the church and churchyard during the year and we will plan to find better ways to minster to them once the building works in the baptistry are completed.

Our healing ministry continued during the year with healing prayer and anointing with oil at our services on the 1[st] Sunday in every month as well as prayer support.

Members of our congregation volunteer with the Filling Station, (Charity No. 1072429) which provided around 3,200 bags of food and provisions to an average of 63 people in need on the streets of Swindon. Members of our congregation also volunteer with the Swindon Food Collective (Charity No. 1180603) at their warehouse in Swindon and the distribution centre in Wroughton which is run in conjunction with Discovery Church (Charity No 1199603).

We provided financial and prayer support to Swindon Youth for Christ (Charity No. 274402) and the Children's Society (Charity No. 221124) who provide support locally and nationally. Internationally we also provided financial support and prayer support to Tearfund (Reg Charity No. 265464), and the Church Mission Society (Charity No. 113165) for their work with those in need overseas.

JUSTICE AND RECONCILIATION

Our work on justice and reconciliation takes two forms, the witness in how we act, and by support for other organisations

We are a registered Fairtrade church, and we try to purchase ethically where possible. We promoted Fairtrade fortnight and held a pop-up Fairtrade stall in advent. The PCC is registered with the Living Wage Foundation (Charity No. 1107264) as a living wage employer, and it is committed to paying its employees a minimum of the real living wage as set by the foundation.

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Our longer-term investments are ethically managed by CCLA in a pooled Church of England fund which does not invest in fossil fuels.

We provide financial and prayer support to Tearfund (Charity No. 265464) who campaign on a number of global justice issues.

ENVIRONMENT

As a church we acknowledge the damage caused to our common home and are committed to minimising our negative impact on the environment. We follow the Eco Church programme run by the Christian charity ‘A Rocha’ to take practical action on caring for God’s earth.

Our worship addresses creation care and climate injustice through intercessions, and a dedicated 'Season of Creation' in September/October.

We continue to monitor and control our energy use and work on making our buildings as energy efficient as possible continues. In 2025 we used only 40% of the energy we used in 2019.

We continue to manage parts of the churchyard for wildlife.

During the year we have continued to encourage and inspire our church community to live gently on the earth as individuals and households. We hosted an Energy Café, in the Church Hall in October in conjunction with the Diocesan Environmental team and Wiltshire Wildlife Community Energy. A member of our group appeared on BBC Points West talking about the rain garden and guttering at the Church Hall. Throughout the year we encouraged our church community to think about creation care with events such as community litter picks, churchyard working parties, a book & jigsaw swap, and a fairtrade 'pop up' shop.

The PCC approved an Environmental Policy in July. Our group continues to collaborate with the other Eco Churches in the area, and we are currently planning a 'Swindon Churches Green Festival' for June 2026.

We provide financial and prayer support to Tearfund who campaign on a number of environmental issues (Charity No. 265464).

LAND & BUILDINGS

The Church Building

The Church was inspected multiple times during 2025 and specifically for overall review on 7 October 2025 (the Triennial Inspection with the Archdeacon).

No repair works of significance were carried out during 2025. Routine maintenance, such as clearance of ivy from the walls, clearing downpipes, sweeping of accessible roof sections, oiling of external doors, repainting of edges to south entrance steps was undertaken as per usual.

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Works to complete the repairs to the baptistry area commenced early in 2026 and are expected to cost £14,000. We have not been able to proceed with further repairs identified in the 2023 quinquennial inspection report due to lack of funds.

The Church Hall

The church hall in Prior’s Hill, Wroughton is a 19[th] century former school building which was purchased by the PCC in the 1960’s. Although major repairs to the roof and drainage were carried out in the last few years further major works to the floor and windows are likely to be required in the next few years. Building works were confined to routine maintenance including some redecoration. The building includes our parish office. The hall is used by a number of village activities, including Wroughton Preschool which uses the hall every weekday from 8am until 4pm during school term times. It recent years it has become very popular for children’s parties.

The Churchyard

The maintenance of the churchyard is officially the responsibility of Swindon Borough Council. However, practically it falls on our Churchyard Committee and volunteers to manage and maintain it. The churchyard committee meets twice a year with representatives from church, Wroughton Parish Council and The Wroughton Lower Churchyard Group (volunteers from the village who keep the lower churchyard looking well). We work together to maintain the churchyard especially now that the churchyard is closed and Swindon Borough Council only cut the grass twice a year. Additionally, a group of volunteers meet regularly from Spring to Autumn to look after the Upper churchyard, with some volunteers regularly cutting areas of the grass to keep it tidy around graves that are visited regularly and along the church path. We are continuing to work on re- wilding some areas of the upper churchyard and have planted Yellow Rattle seeds on one of the long grass areas to encourage native wildflowers to grow.

FINANCIAL REVIEW

A summary of the income and expenditure for each of the funds is shown on page 24. The total funds at 31 December 2025 were £114,786 of which £13,564 were held in restricted funds.

GENERAL FUND

At the end of 2024 the PCC set a budget, on the basis of pledges received after a consultation with the congregation, and a plan for an autumn stewardship campaign to increase giving through the year. Due to the anticipated fall in income, with regret the budget substantially reduced our grants to outside bodies. The actual and budget figures for the general fund are summarised below.

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General Fund Income

al Fund Income
2025 2024 Increase
2024 to
2025
Budget Actual Actual
Plannedgivingand tax 102,478 103,207 110,981 -5%
Othergiving 10,500 11,655 15,024 -8%
Funerals & weddings* 6,935 5,909 5,122 2%
Fundraising 0 -25 0
Interest 200 2,755 332 165%
Total 120,113 123,501 131,459 -5%
* Net of direct costs and transfer to churchyardfund

General Fund Expenditure

al Fund Expenditure
2025 2024 Increase
2024 to
2025
Budget Actual Actual
Support to wider church & 2,860 2,860 8,520 -35%
Parish share 80,000 80,000 80,000 0.0%
Ministry& mission 10,757 8,779 11,634 -17%
Utilities 5,391 5,630 6,216 -5%
Church running 3,841 4,089 3,973 -4%
Support costs 6,192 7,892 6,256 11%
Transfer to Fabric fund 0 0 0
Other Transfers 0 0 0
Total 122,897 123,374 128,794 -3%

Although our general fund income was slightly above budget it was 5% less than our income in 2024. There was therefore a small surplus at the end of the year.

OTHER FUNDS

A summary of the income and expenditure for the other funds can be found on page 24 of this report.

Church Hall - Rental income increased by over 20% from 2024 and was therefore above budget. This was driven by a recovery in the number of regular evening bookings and a continued high level of bookings for children’s parties. As a result even though costs were 10% above budget, the fund made a surplus of £3,304.

Churchyard - The responsibility for maintenance of the churchyard now lies with the local authority. Churchyard fees income is not declining as fast as expected and so we were able to transfer £2,500 to the designated fund from the General fund. We also

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received a grant of £1,500 from the Wroughton Community Trust to cover half the cost of a new mower for the upper churchyard volunteers. These funds cover the costs relating to the volunteers who maintain the upper churchyard and related expenditure.

Building funds - The restricted building funds contain some funds that are only to be used for the church or the Church Hall and some funds that may only be used for maintenance. The designated funds supplement the restricted giving by some unrestricted gifts and legacies to ensure that provision is made for future repairs and for improvements to the church and the church hall. The principal activities on these funds relate to the replastering work in church described on page 7.

Organ fund - The organ fund is held against expected need for major refurbishment of the organ every 20 years and will be due in the next 5 to 10 years.

Gift and Legacy - The Gift and Legacy funds are used for legacies and specific restricted donations.

Equipment fund - The equipment fund is used for the replacement of electronic office and audio-visual equipment as required. An annual transfer of £1,000 is made from general fund each year. In 2025 expenditure was made on replacement of the hearing loop amplifier in church.

RESERVES POLICY

The PCC aims to retain sufficient for at least 3 months of salaries and utilities, 12 months insurance and an emergency repairs contingency of £15,000. An equipment fund is also held for the replacement of office and other electronic equipment. In addition a reserve of £40,000 is maintained to cover periodic and other repairs to the organ due in the next 5 to 10 years. Reserves held at 31 December 2025 were 114,786 of which £13,564 are held as restricted funds. The PCC considers that these are sufficient.

FINANCIAL MANAGEMENT

The PCC reviews its financial management procedures from time to time. They were last amended in November 2019.

Grant making policy

In addition to our support for the mission work of the Diocese through our parish share, the PCC makes grants of up to 10% of its general fund income to organisations whose aims are in accordance with the aims and doctrine of the Church of England. Given our major support to home mission through diocesan share, the majority of this support is given to a small number of organisations, with a substantial part of this support being designated to the work of the church overseas in mission development. Support is also given to home mission both nationally and locally.

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PLANS FOR 2026

In line with the PCC’s goals for 2022 and beyond, which are shown on page 3, in 2026 the PCC proposes to:

Values, Vision and Priorities

Younger generations

Pastoral care

Authentic visibility in the wider community

Finance

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules. The PCC is registered with the Charity Commission. The members of the PCC are the trustees of the charity. The method of appointment of the trustees is governed by and set out in the Church Representation Rules. All those attending church are encouraged to register on the Electoral Roll and may

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stand for election to the PCC. The trustees who served during the year are shown on page 15.

The PCC operates through a number of committees, which have specific delegated responsibilities agreed by the PCC, and groups which organise, discuss and make recommendations to the full Council.

Standing Committee is required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. It is responsible for planning agendas for PCC meetings and oversees the financial and administrative work of the PCC and provides support to the PCC officers and Parish Administrator.

Buildings Committee oversees the maintenance of the church building and ensures compliance with the quinquennial report. It also oversees the maintenance and operation of the Parish Church Hall.

Churchyard Committee has oversight of the churchyard and administers its funds; representatives from the Wroughton Parish Council, and the churchyard volunteers group sit on this committee.

Community Engagement Group organises matters concerning our engagement with the wider community in Wroughton and Wichelstowe.

Eco Church Group reviews the church’s environmental impact and is working to produce an Action Plan and achieve Eco Church Gold Award.

THE PAROCHIAL CHURCH COUNCIL

The Parochial Church Council (PCC) is elected from church members and works alongside our vicar. Members are trustees, the main decision makers for the church and are responsible for all aspects of governance.

The PCC met seven times in 2025. Management accounts were presented and discussed at five of the meetings.

In February the Goals and Priorities were reviewed and ways to progress these were discussed. Progress was checked in April. The Safeguarding Policy was reaffirmed.

The April meeting included the approval of the Annual Report and accounts for 2024. Also approved were the updated Legacy Policy, Complaints Procedure, Conflict of Interest Policy and Parish Reserves Policy. Safeguarding training was monitored.

At the short meeting following the APCM, Officers and members of the Standing Committee were elected. Permissions were given for named members of the congregation to distribute Holy Communion as communion assistants in church, in nursing homes or recipient’s own homes.

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At the July meeting, the Environment Policy was approved, and flood risk assessments for the church hall and the church were noted.

In response to the very sad news of the retirement of Revd Phill due to ill health, the scheduled meeting in November was devoted to matters concerning the vacancy. The PCC met additionally in December. The 2026 Budget was approved, along with the Safeguarding Policy. The Health and Safety Policy and recommendations were approved. A positive Triennial Inspection by the Archdeacon was noted. Actions relating to the forthcoming vacancy were outlined. It was Revd Phill’s last meeting as our vicar, and he was greatly thanked for his service to our parish.

SAFEGUARDING CHILDREN, YOUNG PEOPLE AND

VULNERABLE ADULTS

We all interact with each other and may become aware of something that is not quite right. There is, of course, a very fine line between caring and interfering. A fine line between thoughtlessness and abuse. Knowing what to do could make all the difference to someone’s life. Safeguarding means protecting a person’s health, wellbeing and human rights. It means enabling them to live free from harm, abuse and neglect. To this end Wroughton and Wichelstowe Parish are committed to having as safe and supportive an environment as possible.

POLICIES

The Safeguarding policy was completely revised and rewritten in 2024 and further reviewed in 2025. It was circulated to group leaders and is displayed in the Church Hall and in Church.

ACTIVITIES

The PCC oversees all activities actioned on behalf of the Church, including the Sunday Club at 10 am services.

SAFER RECRUITMENT

All existing volunteers were issued with new Role Descriptions in 2025, as are new recruits. A very low key process is in place for vetting new recruits, which is still being updated in 2026.

DBS CHECKS

Both the PCC and all volunteers working with vulnerable groups and children have been DBS checked to the appropriate level. We remained 100% compliant in 2025

TRAINING

Safeguarding training at different levels is required for all roles, up to 6 courses being

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specified although most only require one, two or three courses. In our Parish all volunteers in roles are expected to undertake the level of Safeguarding Training as specified by the Diocese of Bristol. This progressed through 2025 with reluctance being slowly replaced by understanding of why it is needed and helpful. As of December 2025 out of 60 active people 28 still needed to complete all aspects of this requirement. Courses are valid for three years and have to be renewed.

MISCELLANEOUS

The PCC have Safeguarding as a standing item on the agenda. During 2025 there were three safeguarding concerns which have been handled with sensitively, including input from The Diocesan Safeguarding Team and contact with Swindon Council Safeguarding.

The PCC has a long standing safeguarding agreement with one individual in the congregation and this continues to work well with no issues on our part.

The PCC has recognized the need for a second, or assistant, Parish Safeguarding Officer preferably female and this is for action in 2026 (hopefully).

Mark Tubey (Parish Safeguarding officer)

ADMINISTRATIVE INFORMATION

The Ecclesiastical Parish of Wroughton and Wichelstowe is in the Diocese of Bristol within the Church of England. The parish lies within the Deanery of Swindon. The parish church of St John the Baptist and St Helen is situated in Church Hill, Wroughton.

The Parochial Church Council of the Ecclesiastical Parish of Wroughton and Wichelstowe (Wroughton & Wichelstowe PCC) is a registered charity. Charity Registration Number 1131158.

The PCC’s correspondence address is: The Parish Office, Church Hall, Priors Hill, Wroughton, Swindon SN4 0RT.

The PCC’s Bank is: Lloyds Bank, 82 Regent St, Wiltshire SN1 1JZ.

The PCC also holds funds on deposit at CBF Church Of England Funds managed by: CCLA, One Angel Lane, London EC4R 3AB.

The PCC’s Independent Examiner is: Mr James Gare, Monahans, Hermes House, Fire Fly Avenue, Swindon, SN2 2GA .

The PCC’s Legal Advisers are: Stone King LLP, 13 Queen Square, Bath, BA1 2HJ.

Day to day management of the Parochial Church Council is delegated to the Vicar.

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PCC MEMBERS AND TRUSTEES 2025

The following served as PCC members and trustees during the period from 1 January 2025 to the date this report was approved (unless otherwise shown).

Name Role
The Revd Barbara Abrey
Mrs Louise Bessent
Mr Peter Ferguson
The Revd Dr Phillip Harrison
Mrs Marlyn Hezlett
Mr Bryan Jones
Mr Andrew Kirk
Mrs Carolyn Kirk
Mr Michael Mason
Mrs Tracy Mason
Mrs Joan Orman
Canon Nicholas Orman
Mrs Lorna Robinson
Mrs Helena Thomas
Mr Mark Tubey
Ms Hannah Wrixon		 Associate Priest
Churchwarden to July 2025 (Vice Chair)
Vicar (Chair)
Churchwarden
Churchwarden from July 2025
Deanery Synod
Deanery Synod
Deanery Synod & Treasurer
Secretary
Parish Safeguarding Officer		 To May 2025
To Jan 2026
From May 2025

Approved by the Parochial Church Council on 14[th] April 2026 and signed on its behalf by the Mr Peter Ferguson (PCC Vice Chairman).

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FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIES

For the year ending 31 December 2025

Note Unrestricted Funds Unrestricted Funds Restricte
d Funds		 Total Total
**General ** Designate 2025 2024
INCOME AND ENDOWMENTS FROM:
Donations and legacies 2(a) 114,934 73 12,011 127,017 135,014
Income from charitable 2(b) 11,494 - 200 11,694 13,371
Other trading activities 2(c) 2 15,752 - 15,754 12,697
Investments 2(d) 2,755 - 660 3,416 4,185
Other income - - - - -
Total Income 129,185 15,825 12,871 157,881 165,267
EXPENDITURE ON:
Raising funds 3(a) 184 - - 184 170
Expenditure on charitable 3(b) 121,874 18,350 11,982 152,206 170,399
Other expenditure - - - - -
Total Expenditure 122,058 18,350 11,982 152,390 170,568
Net Incoming (Outgoing) 7,127 - 2,525 890 5,491 - 5,301
Transfers between funds - 10,000 - 10,000 8,000
Out - 7,000 - 3,000 - - 10,000 - 8,000
127 4,475 890 5,491 - 5,301
Gains and losses on
investment assets		 - - - - -
Gains and losses on assets for
own use		 - - - - -
Net movement in funds 127 4,475 890 5,491 - 5,301
Balance brought forward at
01/01/2025		 21,187 75,433 12,674 109,295 114,596
Balance carried forward at
31/12/2025		 21,315 79,908 13,564 114,786 109,295

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BALANCE SHEET AS AT 31ST DECEMBER 2025

Note Unrestricted Funds Unrestricted Funds Restricte
d Funds		 Total Total
General Designate 2025 2024
Fixed Assets
Tangible Assets 6 - 5,920 - 5,920 5,920
Current Assets
Debtors 7 8,314 1,833 185 10,333 10,444
Short Term Deposits 10,865 54,685 14,879 80,429 76,914
Cash at bank and in hand 5,474 18,448 - 1,501 22,421 19,847
Total Current Assets 24,653 74,966 13,564 113,183 107,205
Liabilities
Amounts falling due within one
year		 8a
 3,339 979 - 4,317 3,830
Net Current Assets 21,315 73,988 13,564 108,866 103,375
Liabilities:
Amounts falling due after more
than one year		 8b - - - - -
Total Net Assets 21,315 79,908 13,564 114,786 109,295
Funds 9
Unrestricted
General 21,315 - - 21,315 21,187
Designated - 79,908 - 79,908 75,433
Restricted - - 13,564 13,564 12,674
Total Funds 21,315 79,908 13,564 114,786 109,295

Approved by the Parochial Church Council on 14[th] April 2026 and signed on its behalf by Mr Peter Ferguson (PCC Vice Chairman).

The notes on pages 18 to 26 form part of these accounts.

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NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

The registered office and nature of the charity’s operations and its principal activities are given in the trustees report.

Basis of preparation

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with 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 issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The 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 the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The trust constitutes a public benefit entity as defined by FRS 102.

The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £0.

There are no significant areas of judgements or key sources of estimation uncertainty.

The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Exemption from preparing a cash flow statement

The charity has taken exemption from preparing a cash flow statement under the charities SORP (FRS 102) issued in October 2019, as the charity constitutes a small charity.

Fund accounting

Unrestricted Funds are income funds which are to be spent on the PCC’s general purposes. Designated funds are general funds set aside by the PCC for use in the future.

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Designated funds remain unrestricted and the PCC will move any surplus to other general funds. Restricted Funds are those where donors have specified their use.

Income

All income is recognised once the charity has entitlement to the income, there is sufficient certainty or receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. All income is accounted for gross.

For legacies, entitlement is taken as the earlier of, the date on which the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made; or when a distribution is received from the estate.

Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. 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 treated as a contingent asset and disclosed if material.

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities. Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

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

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is not included in the accounts in accordance with s.10(2)(c) of the Charities Act 2011.

Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s

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inventory which can be inspected at any reasonable time. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off.

Other land and buildings

Other land and buildings held on behalf of the PCC for its own purposes is valued at historic cost. The buildings are subject to regular inspection and repair and are therefore considered to have an indefinite life. The PCC is confident that the residual value of the asset is greater than the carrying amount. Therefore depreciation is therefore charged against such properties but any expenditure on maintenance or improvement is written off as incurred.

Other fixtures, fittings and office equipment

Equipment used within church premises is depreciated on a straight-line basis over 5 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

Current assets

Amounts owing to the PCC at 31[st] December in respect of fees, rents or other income are shown as debtors less any provision for amounts that may prove uncollectable.

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

Current liabilities

Creditors 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 party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Pensions

Employees of the charity are entitled to join a defined contribution scheme. The Church’s contribution is restricted to the contributions disclosed in note 4.

Legal status

The PCC is a body corporate with perpetual succession without a seal established under section 3 of the Parochial Church Councils (Powers) Measure 1956. Its governing documents are Parochial Church Councils (Powers) Measure 1956. (as amended) and the Church Representation Rules (Schedule 3 to the Synodical Government Measure 1969 (as amended)).

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2. INCOME

2.
INCOME
Unrestricted Funds Restricted
Funds		 Total Total
General Designated 2025 2024
2(a) Donations and Legacies
Planned Giving:
- Gift Aid donations 64,762 - 7,100 71,862 69,607
- Income Tax recoverable 16,042 - 1,750 17,792 18,625
- Other planned giving 22,403 - - 22,403 20,772
Collections (open plate) 6,960 - - 6,960 10,684
Gift Days - - - - -
Sundry Donations 4,766 73 249 5,088 5,223
Grants - - 2,912 2,912 4,113
Legacies - - - - 5,990
114,934 73 12,011 127,017 135,014
2(b) Income from Church Activities
Bookstall etc. 60 - - 60 60
Trips outings etc. 160 - - 160 550
Statutory Fees 8,276 - - 8,276 8,759
Other income from use of church
facilities		 2,998 - 200 3,198 4,002
11,494 - 200 11,694 13,371
2(c) Other trading income
Fundraising 2 - - 2 32
Church Hall Lettings - 15,752 - 15,752 12,665
2 15,752 - 15,754 12,697
2(d) Income from Investments
Dividends and interest including any
reclaimed tax		 2,755 - 660 3,416 4,185
2,755 - 660 3,416 4,185
2(e) Other income
Other income - - - - -
TOTAL INCOME 129,185 15,825 12,871 157,881 165,267
Previous year 136,938 22,699 5,630 165,267

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3. EXPENDITURE

3.
EXPENDITURE
Unrestricted Funds Restricted
Funds		 Total Total
General Designated 2025 2024
3(a) Expenditure on raising funds
Cost of fund-raising 25 - - 25 -
Stewardship costs 159 - - 159 170
184 - - 184 170
3(b) Expenditure on Church Activities
Missionary and charitable giving
Church Overseas
- missionary societies 1,460 - - 1,460 2,660
- relief and development 700 - - 700 1,125
- home missions etc 700 - - 700 2,050
- secular charities etc - - - - 60
Ministry: - Diocesan Share 80,000 - - 80,000 80,000
- Clergy Expenses 1,713 - - 1,713 2,887
Church running expenses 9,624 1,265 21 10,911 10,331
Church maintenance - 2,431 10,207 12,638 27,518
Upkeep of services 3,559 - - 3,559 4,576
Churchyard - 2,205 1,500 3,705 1,410
Expenditure on bookstall etc. 47 - - 47 60
Expenditure on trips etc. - - - - 495
Church Hall running costs - 12,118 - 12,118 14,273
Church Hall major repairs - - - - -
Salaries 16,504 - 144 16,648 15,623
Youth and children’s work 26 - - 26 234
Training 405 - - 405 250
Mission 393 - - 393 729
Support costs
Printing & Stationery 1,562 - - 1,562 906
Postage & telephone 1,119 - - 1,119 1,146
Office equipment 960 330 - 1,290 1,757
Bank charges 563 - - 563 418
Other support costs 1,052 - 110 1,162 491
Governance costs
Independent examination 1,487 - - 1,487 1,399
Other - - - - -
121,874 18,350 11,982 152,206 170,399
TOTAL EXPENDITUE 122,058 18,350 11,982 152,390 170,568
Previous year 126,636 25,898 18,035 170,568

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4. STAFF COSTS

COSTS
2025 2024
Wages and Salaries 20,054 18,947
Social Security Costs - -
Pension costs 230 210
20,283 19,157

5. RELATED PARTY TRANSACTIONS

Payments to PCC Members

No trustees received any remuneration or were reimbursed expenses for their role as trustees.

Donations from PCC Members

Total donations of £40,758 were received from trustees. including £7,000 to restricted funds. Trustees also donate via church plate collections. These amounts are not recorded separately.

6. FIXED ASSETS

XEDASSETS
Freehold Land and
Building		 Total
Church Hall
Cost at 01:01:2025 5,920 5,920
Cost at 31:12:2025 5,920 5,920
5,920 5,920

The church hall was purchased from the Bristol Diocesan Board of Finance in 1964 under a trust deed which includes a clause allowing the seller to buy back the hall at cost in the event of a sale by the PCC. It is considered highly unlikely that they would exercise this option; nevertheless, the church hall is valued in the accounts at historic cost.

7. DEBTORS

RS
2025 2024
Prepayments and accrued interest 407 272
Other debtors 9,926 10,172
10,333 10,444

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8. LIABILITIES (FALLING DUE WITHIN ONE YEAR)

2025 2024
Deferred income 150 193
Accruals of utility and other costs 4,167 3,637
4,317 3,830

9. FUNDS

9. FUNDS
Balance Income Expenditure Transfers Balance
01/01/2025 31/12/2025
Unrestricted Funds
General Fund 21,187 129,185 122,058 - 7,000 21,315
Church Hall 1,616 15,752 12,448 - 4,920
Churchyard 7,124 - 2,205 2,500 7,419
Buildings - 488 - 2,431 3,000 81
Organ Fund 47,182 - - 3,500 50,682
Gift and Legacy 15,266 73 - - 3,000 12,338
Other designated funds 1,687 - - - 1,687
Grants - - - - -
Equipment 3,046 - 1,265 1,000 2,781
Sub Total 96,620 145,010 140,408 - 101,222
Restricted Funds
Church Hall - - - - -
Churchyard - 1,500 1,500 - -
Buildings 7,623 10,776 10,207 - 8,193
Gift and Legacy 1,238 57 - - 1,295
Other restricted funds 3,813 538 275 - 4,076
Grants - - - - -
Sub Total 12,674 12,871 11,982 - 13,564
Total 109,295 157,881 152,390 - 114,786

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The comparative figures for 2024 are set out below

Balance Income Expenditure Transfers Balance
01/01/2024 31/12/2024
Unrestricted Funds
General Fund 18,885 136,938 126,636 - 8,000 21,187
Church Hall 3,224 12,665 14,273 - 1,616
Churchyard 3,344 828 548 3,500 7,124
Buildings 1,828 51 2,366 - - 488
Organ Fund 50,857 1,435 8,610 3,500 47,182
Gift and Legacy 7,676 7,590 - - 15,266
Other designated funds 1,657 130 100 - 1,687
Grants - - - - -
Equipment 2,046 - - 1,000 3,046
Sub Total 89,517 159,637 152,534 - 96,620
Restricted Funds
Church Hall - - - - -
Churchyard 842 20 862 - -
Buildings 19,636 4,528 16,541 - 7,623
Gift and Legacy 1,043 427 232 - 1,238
Other restricted funds 3,558 654 400 - 3,813
Grants - - - - -
Sub Total 25,079 5,630 18,035 - 12,674
Total 114,596 165,267 170,568 - 109,295

The buildings funds contain funds for the maintenance and/or improvements of the church and/or church hall. The gift and legacy funds are used to monitor small one-off donations. Donations for the churchyard, fabric and church hall are allocated to the appropriate funds. The other funds are small funds associated with various church activities including the bellringers and the choir.

Transfers have been made from the general fund to the churchyard and organist funds as part of the plan to provide for maintenance of churchyard and organ respectively. More details are given in the financial review on pages 8 to 10.

10. ANALYSIS OF NET ASSETS

10. ANALYSIS OFN ETASSETS
Unrestricted
Funds		 Restricted
Funds		 Endowment
Funds		 Total Total
2025 2024
Fixed Assets for Church use 5,920 0 0 5,920 5,920
Current Assets 99,620 13,564 0 113,183 107,205
Current Liabilities -4,317 0 0 -4,317 -3,830
Fund Balance 101,222 13,564 0 114,786 109,295

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The comparative figures for 2024 are set out below

Unrestricted
Funds		 Restricted
Funds		 Endowment
Funds		 Total Total
2024 2023
Fixed Assets for Church use 5,920 0 0 5,920 5,920
Current Assets 94,530 12,674 0 107,205 112,227
Current Liabilities -3,830 0 0 -3,830 -3,551
Fund Balance 96,620 12,674 0 109,295 114,596

11. FINANCIAL RISK MANAGEMENT

The charity has minimal exposure to customer credit risk, liquidity risk and market risk. Please refer to the financial management section of the trustees annual report on page 8 for information on how risks are managed. The charity does not have any non-basic financial instruments.

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INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF WROUGHTON AND WICHELSTOWE.

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025 set out on pages 16 to 26.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

It is my responsibility to:

BASIS OF INDEPENDENT EXAMINER’S REPORT

My examination was carried out in accordance with 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 the 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 material matters have come to my attention which gives me cause to believe that in, any material respect:

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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.

James Gare Monahans, Chartered Accountants, Hermes House, Fire Fly Avenue, Swindon, SN2 2GA

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