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2025-12-31-accounts

Charity Registration No. 1131166

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Robert Brown MBE (Chairperson) Alan Grahame Lynn Burtenshaw Kevin Edward Clarke Kudakwashe Madzivanyika Sarah Deveney Amanda Louise Healey Levison Kandi Stephen Healey (Appointed 27/04/2025) Kate Lim (Appointed 27/04/2025) Charity number 1131166 Principal Address St Andrews Church Hillside Brighton BN2 4TA Independent Examiner TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN Bankers HSBC UK 153 North Street Brighton East Sussex BN1 1SW

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB CONTENTS

Page
Trustee report 1
Independent examiner’s report 11
Statement of financial activities 12
Balance sheet 13
Notes to the accounts 14 - 21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

TRUSTEE REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their report and accounts for the year ended 31 December 2025.

The accounts comply with the Charities Act 2011, the charity’s Trust Deed and 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 (FRS102) (effective 1 January 2019).

Objectives and Activities

The purpose of the charity is the promotion of the ecclesiastical parish and the whole mission of the Church.

The PCC is committed to the vision statement of the church.

Summary of main activities

Public Benefit

In shaping our objectives and planning our activities for the year, the trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit and to the Charity Commission Guidance on public benefit. In particular, the trustees have considered how the planned activities will contribute to overall aims and objectives that they have set.

Achievements and Performance

Fabric Report

It will have been difficult to miss the major work undertaken on the tower with several weeks of scaffolding being erected. A great deal of work has been carried out over the past year; much of this has been possible due to the generous gift Bernard Fennell bequeathed us. Plaques will be placed on the Green Room door (entrance to STACKers and BB room) and the committee room door of the hall in memory of Bernard

Here is a summary of the work undertaken across the parish some small tasks we have undertaken ourselves others requiring contractors, full details available on request.

St. Andrews.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Some work remains outstanding due to delays caused by bad weather

But is due to begin in the next few weeks.

Holy Nativity

Quinquennial December 2025 PART C – SUMMARY OF RECOMMENDATIONS

Paragraph No’s

I Urgent works requiring immediate attention

  1. Patch repair split lead sheets 6.3

  2. Replace stolen flashings 7.9

  3. Unblock tower rainwater pipe 8.5

  4. Provide additional support to sleeper retaining wall 34.4

II Works recommended to be carried out during the next twelve months

  1. Repoint open joints / cracks 6.1, 6.4, 10.2, 11.3, 11.4, 11.6

  2. Renew shingles on spire 6.2, 17.2

  3. Patch repairs to lead sheets 6.3, 7.8, 17.2

  4. Repair / replace / repoint flashings 6.4

  5. Cap off redundant chimney flues 6.5

  6. Consider fall protection from Tower roof 6.

  7. Replace missing or broken roof tiles 7.1, 7.2, 7.3, 7.4, 7.7, 7.10

  8. Repair tile listing and remove vegetation 7.1

  9. Reinstate gutter brackets / rainwater pipe or realign gutter 8.2, 8.3, 8.4

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

  1. Remove rusting iron fixings and repair wall 11.5

  2. Derust and redecorate steel window frames 13.2

  3. Redecorate new tower access door 14.2

  4. Investigate and repair source of water ingress 17.2, 17.4

  5. Raise level of mat in matwell 22.4

  6. Repair / widen path to NE porch 31.2, 38.1

  7. Repair / renew fence 36.3

  8. Replace path to vicarage 38.2

III Works recommended to be carried out during the quinquennial period

  1. Redecorate external doors and ironwork 12.1

  2. Repair damaged leaded glazing 13.3

  3. Redecorate rusting bell metalwork 14.6

  4. Repair and redecorate plastered ceiling panels / walls 16.2, 17.2, 17.3, 17.4, 20.1, 20.2, 22.1, 22.2, 22.9

  5. Consider modifying balustrade to make it safer 17.5

  6. Fill cracks 22.4

  7. Replace crypt windows 22.8

  8. Redress surface of ramp 38.5

  9. Repoint open joints 38.6

IV Works needing consideration beyond the quinquennial period

  1. Replace lead flashings under dormer windows 7.5

  2. Consider replacing missing coloured glass 13.5

  3. Consider modifying doors to provide lower vision panels 18.2

  4. Remove plywood panel from crypt door 22.8

St Andrews Church, Moulsecoomb Quinquennial Inspection

Carden & Godfrey Architects December 2020 Page 18

Paragraph No’s

  1. Consider replacing spotlight fittings 27.4

  2. Investigate options to make main entrance fully accessible 31.3, 38.5

  3. Consider extending handrails to steps 38.6

  4. Repair / replace lantern 38.6

  5. Relay uneven paving 38.7

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

M Maintenance, Management or Monitoring

  1. Sweep out gutters and swept valleys 7.2

  2. Remove football from box gutter 7.

  3. Monitor rate of spawling to window reveal brickwork 11.2

  4. Monitor cracks for signs of ongoing movement 11.4

  5. Regularly inspect timber ladder for signs of decay 14.5

  6. Ensure unsupervised children do not use staircase 17.5

  7. Clean mould and monitor for recurrence 20.3

  8. Ensure congregational seats can be clipped together in rows 21.8

  9. Adjust toilet door catch 22.6

  10. Monitor cracking in crypt ceiling for accelerated decay 22.8

  11. Manage asbestos with signage; arrange asbestos survey 22.8, 32.2

  12. Boiler must be services annually 25.2

  13. Periodic inspection of electrical installation every five years 26.2

  14. Annual Portable Appliance Testing 26.3

  15. Consider relamping with LED bulbs of consistent colour 27.2, 27.3

  16. Test Lightning Conductor every 2½ years 29.2

  17. Annual Testing of portable fire extinguishers 30.1

  18. Regularly review Fire Risk Assessment 30.2

  19. Regularly review Health & Safety Risk Assessment 32.1

  20. Ensure new trees and shrubs do not get too large 37.1

  21. Remove weeds from joints in paving slabs 38.3, 38.6

Warden’s Report

Here we are again, another year has passed. We began the year wondering when we would have a new incumbent, but we continued to maintain a place of worship with a sense of friendship and fellowship. I pleased to say we now know a candidate has been appointed but we must wait for legal documents to be completed before we are able to make a formal announcement. I hope and pray it will not be long to wait.

In the mean-time St Andrews has continued to provide a safe welcoming space for friends and visitors to worship and discover Gods love. We are extremely grateful to Rev. Levison for his dedication and perseverance in ensuring the smooth running of services, and many other duties we often take for granted.

We have also held the annual Christingle Service at Holy Nativity and recently a Mothering Sunday Service, as we show the community of Bevendean the church is open.

Banners will soon be in place to advertise the space as being available to hire. Further discussions regarding Holy Nativity have been placed on hold until and new incumbent has been installed and settled into the parish.

I will attempt to keep the remainder of this report brief, firstly by saying we have followed the traditional Church year, with summer and Christmas fayres, children and family’s community days, Holy Week including the Agape meal, Harvest Festival, Remembrance Sunday, Christmas and Easter Services. We also held a fund-raising picnic, BB & GA lunches.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

We now have a strong team of volunteers who have helped in the planning, preparation and presentation of these events. A tremendous thank you to everyone involved.

I would also like to add a special thank you to Amanda and Steve, Cat, Steve G. for their exceptional efforts in organising these events. There is a tremendous amount of work that goes on before the event itself often taking several days, weeks even months of planning, grateful and much appreciated Thanks.

Also, those people we may not see, including Kevin who spends many hours chasing solicitors, letting agency BHCC and stakeholders as secretary. The Gandy Family, who help decorate the Christmas tree and candles, Jenny and Sylvie for the church flowers and the small cleaning team.

If anyone can spare an hour or two once a month to help with cleaning or flowers, please speak to Steve G. or myself, many hands make light work. Remembering, Fred, we would not like having to rely on the Spotify and the sound system for all lur music, live music certainly lifts our spirits and enhances our worship.

Anne Webb & Robert Brown

Vergers Report:

This is my second year as Verger and head sacristan. It's been very challenging and I still have lots to learn working with some good people. Fr Levison has been a good teacher which I would like to thank him for, I've worked with the cleaning teams the sacristy team and the flower ladies all of which are good people and I would like to thank them for all their hard work and what they do for this church. A lot of people say to us, the church looks nice. They don't see what goes on when they go home on a Sunday and it is nice to have members of the congregation thank us for what we do. Looking forward we have the gss (guild server Santry) holding their service here in May then we have the conformation service in June which is widely attended by other churches and a good reception in the hall afterwards is a great way of networking (in my eye the bun fight after is always good and the spread of food is great).

The congregation is still getting bigger, which is nice. And hopefully with the opening back up of Holy Nativity Church we should be able to reach the wider committee.

I'd like to thank the flower ladies especial Diane George who has now retired due to poor health and Jenny Gandey for their wonderful displays of lovely colourful flowers every year and all the hard work that goes in to doing them.

There are also a few people that won't see this report but I'd like to thank them, the Christmas tree team, Paul Gandey, his partner and kids help every year. Creating a wonderful display with the Christmas tree and the candles.

I would like to have more cleaners to help keep this church clean and tidy so when people come in it looks nice , the serving team is starting to get grow which is nice and means that I don't have to do it all on my own, I would like to have another training day with me Kuda and Fr. Levison as we have the GSS service coming up it would be nice to have a team for that and also the conformation service. Easter services went well this year and with hope of a new vicar and the summer Fair there is loads to look forward to.

Kind regards Stephen George, Verger

Into University

Anne, Cat, and I have regular liaison meetings with Jazmin from Into University. I minute these meetings and give updates to the PCC.

The contract between St Andrew’s and Into University is being updated in consultation with the Diocese. As part of this process, we have obtained an EPC for the hall and an updated rental valuation. The contract will be completed during the summer term and in place from September 2026.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Into University team are very supportive of all the activities at St Andrew’s and are flexible about letting us use whatever space we need when we are preparing for an event. Into University staff past and present have continued to run stalls at the Summer and Christmas Fairs and also donating prizes. They appreciate getting to know members of the St Andrew’s family. They also have an excellent working relationship with the Boys Brigade/Girls Association and a number of young people go on to BB/GA on Tuesdays after their Academic Support sessions at Into University.

Into University are keen to work with us to tell the community about our different activities. They have produced leaflets for the BB/GA, and we share leaflets about church and IU activities with families at our various events, displaying posters where the community can see them. We liaise about use of the hall during school holidays, church events for families can be planned for days when IU do not need the hall.

I continue to volunteer with Into University every week and also help with some of their holiday activities. Into University are hoping to have their office, the hall kitchen and hall toilets re-decorated at their expense when funding allows, and this has been agreed by the PCC.

Amanda Healey

St Andrews Fellowship

St Andrews Fellowship has been running since the early 1960’s and continues to meet once a month in the church hall on the 2nd Friday of each month.

Since reopening after the pandemic, we now meet in the afternoon as many of our members are elderly and find it difficult to get out and about in the evenings, especially during the winter months.

We have a varied programme of speakers/entertainment including musicians, outings, theatre trips, quizzes and of course the compulsory refreshments and a good old natter.

New members are always welcome, for more information please speak to Maureen, Barbara or Anne.

STACKers Report

Hooray, another wonderful year has passed in the blink of an eye for STACKers our Sunday Children’s Group. It has been a very good year indeed. We continue to maintain a steady group of consistent children from local families in attendance. The group have continued to develop their relationship with each other, the Church, it’s congregation and have continued to explore their own personal journeys in faith.

Key moments this year included working on the armour of God, sensory boxes/exploring trust and faith, filling the church with paper planes and making pancakes! alongside lots of games, quizzes and of course chocolate prizes to keep energy levels up!

Our aim remains the same each year, to gently walk with the Children of St Andrew’s in exploring some of the key Christian concepts of prayer, our church, our community, forgiveness, temptation, kindness, trust, service, bearing fruit and recognising our own beauty as being made in the image of God. All helping to journey young people in their faith.

We would like to thank the congregation for their ongoing support and encouragement, especially for making the children feel welcomed and valued members of the church family. We ask for your continued support as we enter another year. We ask for your prayers in helping us to navigate a growing group of children, with differing neurodivergent experiences, to create a safe and inclusive space that will encourage them to know and follow Jesus.

We extend an invite to any member to come and join us as a one off on any Sunday we meet, to help develop relationships with the children in STACKers. Equally if you have a skillset, interest, or story you would like to come and share with STACKers we welcome with open arms anyone wanting to come and support or lead a session.

We are pleased to say the Stackers team have continued to serve the church on the 2nd Sunday of each month for Teas & coffees, with occasional help from the Stackers children.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

We would like to offer special thanks to Fiona Warne, Jean Clarke, Kate Lim and Clare Childs being an integral part of the Stackers team over the last year, it has been a real joy to work with you and have your invaluable support and input for planning& running the various sessions over the year! Thanks also to Vincent Lewry for his additional support at various times over the year. You are all Fantastic! We are sorry that Jean has decided to step back from this roll in a formal capacity, but love and appreciate her offer to jump in at the last minute if needed.

STACKers will continue its normal service, meeting on the 2nd and 4th Sundays of the month (except August and Christmas), with our wonderful team to support this ministry.

As we look forward to the next year, we will continue to focus on encouraging new children and families into the life of the church, and creating a safe, inclusive and engaging space to allow the children to explore the Christian faith. Whilst prayerfully considering new and exciting opportunities for STACKers to engage and serve, the church, its congregation and its local community.

We also look forward to meeting and working with the new Priest of St Andrews once they are inducted.

With heartfelt thanks John and Cat (STACKers Leaders)

Boys Brigade and Girls Association Report

I cannot believe that I am writing this report again, it seems like yesterday I wrote the last one! We have had a very successful year, with an awards night, a record number of members going off to camp, and the exciting news that 8 members will be confirmed this June. All in all, a huge amount to be proud of.

Last July, we saw the largest number of members going off to camp that this company has seen in a generation. Both boys and girls were the centre point from this company, and we managed to send 6 girls and 5 boys. I had tasked them once again to take ownership of getting the money to get to camp, so once again we held social events serving food, and were once again overwhelmed with the generosity of the congregation. It became very clear that we were going to fall short for one of our most venerable members to go, however a member of the congregation approached me and offered to pay the full amount. That person wishes to remain un-named however they have my gratitude, and that of the family.

I attended camp on and off for the week and had the pleasure of taking Kevin Clarke to see the site. Father Levison was asked to do morning prayers a couple of times which he was over the moon to do.

We had a very well attended awards night, which we were very honoured to have Mr Jack Davies from BACA come and present the awards. It was an immensely proud moment when we had the privilege of presenting two Presidents Badges, the second highest award available to members, it was even more inspiring that both of these young people have chosen to do their Kings Badge, the highest award possible in the Brigade. I look forward to reporting this success next year.

We have had the best possible numbers of company section this year, with around 12 consistently attending. However, this has had a big price on my younger sections, which we could desperately use some new members. Yet, it warms my heart to be able to say that 8 members of the BB/GA are to be confirmed this year having found faith at camp last year. Father Levison has done a sterling job training them and answering all their questions, I am certain that he like myself will be incredibly proud on that evening.

Art work, has continued to be displayed in both the hall and the church from our small but perfectly formed Anchors and Juniors, and this could not be achieved without Gemma and Karens dedication and commitment. Please do have a good look at the children’s work. The company section has been run by me and Kevin Clarke with the occasional help from both John Lewry and Ben Samson, our thanks go out to them both, but especially Ben who comes down from Burgess Hill to help us out, when necessary.

As we draw the blinds down towards another year, I thank St Andrews for the unwavering support, both to 26th and to the Battalion who would not have a headquarters home without you. I want to thank Father Levison, Kevin Clarke, Stephen George all the parents, all the congregation and of course all the children, without them we would not be able to continue.

Blessings always Lynn Burtenshaw (Company Captain)

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Safeguarding Report:

St Andrews’ SG team – Levison (Assist Curate), Cat (Parish Admin) and myself - have continued to meet regularly. There are no SG issues to report. SG team will meet quarterly, or sooner if issue arises.

  1. PSO has attended SG training, Diocesan Deanery meeting and receives the SG newsletter.

  2. The Diocese has introduced The Safeguarding Hub – which includes monitoring DBS checks and SG training, creating role descriptions and tracking the safer-recruitment process. From this the PCC have agreed and signed the diocese Safeguarding Policy and the Safer Recruitment Policy.

  3. The Safer-recruitment process includes all members of the PCC and the PSO having a formal reference taken. While the majority of the PCC have completed this, there are still outstanding references. This must be completed as a matter of priority. Once this is completed the PSO and Parish Administrator will be able to work on the second stage of the Parish SG dashboard.

  4. All church members should now be aware of SG team and be confident on how to report an issue.

Aitch Grahame, SG Lead

Clergy Annual Report

Since the departure of our Parish Priest-in-Charge in September 2026, I have been responsible for the liturgical and pastoral aspects of this Parish Church in my capacity as Assistant Curate in the Benefice of Moulsecoomb with Beven dean and Coldean and this forms the basis of my short annual report. In the past year, our regular morning service has stabilised, and we have seen some new people attending the Services, some of whom have become regular attendees to our Sunday morning Mass. Attendances at the various seasonal services has been varied but encouraging as numbers appear to be stable compared to previous years. Our main Sunday morning Service is typically of the Anglo-Catholic tradition and follows the Common Worship Lectionary. There was an attempt for a second informal (alternative) afternoon worship which appeared to have taken root with the first Sunday informal worship taking place at Holy Nativity Church, Beven dean while the other Sundays remained at St Andrew’s Moulsecoomb.

The informal worship service was led by lay people on a rota basis which was encouraging. However, due to poor attendance the informal Service has been shelved for now, but there is hope of coming up with a viable alternative when we eventually get a new Incumbent. In the last year, we continued to have a reasonable focus on community work, especially in the youth and children’s ministry. St Andrew’s parishioners continue to support the Food Bank run at Holy Nativity Bevendean. Our Summer and Christmas Fayres continue to attract good participation of the local community. Last year, as in preceding years, we hosted community youth & children’s events that were well attended and we are continuing with the trend this year. Holy Nativity Bevendean continues to hold evening mid-week Said Mass on Thursdays and hosts all our Parish Church Festivals that fall on a Thursday. However, it is the Christingles usually held on Christmas Eve that attracts more people into the Church and that is the highlight of that Church. This year, we held a Mothering Sunday Service which was attended by 14 adults and 3 children, a number that exceeded our expectations as this was the first Mothering Sunday Service in that Church in over a decade. We are planning to have a community day event at Holy Nativity as a way of showing the local community that the Church is open and welcomes them back.

We are privileged to be hosting a Deanery Confirmation Service here at St Andrew’s on 4th June. Bishop Will Hazlewood will preside. We have 8 young people from our Parish Church attending the weekly Confirmation classes. As in previous years, we have been running the Diocese of Chichester Lent Course on Wednesdays in Moulsecoomb and Thursdays in Bevendean during the Lenten season. As a Curate in interregnum, I was first assigned an Acting Training Incumbent, Fr Dominic Keech, who was the Vicar of St Nicholas Brighton. From September 2024 to August 2025, I went there one Sunday every month to alternatively Celebrate the Mass and preach. Unfortunately, Fr Dominic Keech eft for a new incumbency in Boxgrove last August hence I was reassigned to another Acting Training Incumbent, the Revd Catriona Cummings of All Saints Hove where I now go one Sunday every month and on the occasional Wednesday for my regular supervision meetings. My Curacy comes to an end in June this year with a weekend retreat at the usual Parks Place Retreat centre in Farnham. I am grateful to everyone at St Andrew’s for the support during my unusual Curacy which has seen me going through three Training Incumbents, the departure of our Director of Apostolic life thus placing us under direct supervision of the Bishop Martin Warner who in turn is departing just before I and my cohorts end our curacy placing us under direction of Bishop Will Hazlewood who will have the task of signing us off!

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Courtesy of the Revd Betsy Gray-Hammond, I also have opportunity to preside over the Mass at St Mary Magdalene’s Coldean. I am, therefore, grateful to the parishioners of Moulsecoomb, Bevendean, Coldean and All Saints Hove for the support I enjoy. I also take this opportunity of acknowledging Fr John Collins for his dedication to his ministry work at St Andrew’s and for all his encouraging and support during my Curacy. I also acknowledge and appreciate all the various teams that have kept the wheels of this parish Church rolling and I pray Showers of blessings on you all.

Revd Fr Levison Kandi Assistant Curate Benefice of Moulsecoomb with Bevendean & Coldean.

Appointment of Auditor:

Following discussions in December 2025, the PCC agreed to re-appoint the T C Group of The Courtyard, Shoreham Road, Upper Beeding, West Sussex as our external and independent auditors. The accounts will be prepared for the calendar year of 2025 in line with all accounting and charity practices.

Alan Grahame

Treasurer’s Report

The annual accounts are prepared within the calendar year of 2025.

The total income for all activities was £301,468 The total expenditure was £151,668 Surplus of income to expenditure was £149,688

As in previous years, the church was able to meet its financial responsibilities and keep short accounts with its suppliers.

The rental income of the Holy Nativity manse, St Andrews flat and the use of St Andrews church hall by Into University remained unchanged. Rental income was received from wide variety of local interest groups at Holy Nativity and St Andrews.

The financial situation of Holy Nativity continues to be a subject of concern and remains under contact review. The continued rental income from all sources remains key to the healthy financial position of the Parish.

Following the death of Bernard Fennell, who has served the church for decades as choir master, BB officer and Treasurer, the Church was informed by his executor that a significant legacy had been made in his will. The final value is unknown, but the process will be completed in 2025. This process was completed in 2025 as anticipated.

The Church continues to enjoy funds on deposit with CCLA so will be able to meet its many commitments in 2026.

Alan Grahame, Treasurer.

Reserves policy

Reserves held previously have amounted to an equivalent of six months of expenditure during a financial year. For the year of 2025, this reserve amounts to £349,044. Our closing balance achieves this and so we expect to continue to have sufficient cash flow to continue to pay bills when they fall due.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees’ responsibilities in relation to the accounts

The trustees are responsible for preparing the Trustees' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that year.

In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This Trustees’ Annual Report was approved by the PCC and signed on their behalf by:

Anne Webb, Chair of Trustees

Signed …………………………………… Date …………………………………………

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

I report to the charity trustees on my examination of the accounts of the above charity for the year ended 31 December 2025, which are set out on pages 11 - 20.

Responsibilities and basis of report

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’).

I report in respect of my examination of the 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 145(5)(b) of the Act.

Independent examiner's statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

Mark Cummins FCCA FCIE On behalf of TC Group Office: Steyning, West Sussex

Dated: .........................

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Restricted Designated
funds Funds funds 2025 2024
Income from: Note £ £ £ £ £
Donations and legacies 3 224,347 12,132 - 236,479 141,418
Other trading activities 4 28,200 - - 28,200 27,900
Charitable activities 5 43,912 - - 43,912 49,365
Investments 6 5,009 - - 5,009 1,659
────── ────── ────── ────── ─────
Total income 301,468 12,132 - 313,600 220,342
────── ────── ────── ────── ─────
Expenditure on:
Charitable activities 151,668 12,000 - 163,668 121,076
────── ────── ────── ────── ─────
Total expenditure 7 151,668 12,000 - 163,668 121,076
────── ────── ────── ────── ─────
Net income/(expenditure) 149,800 132 - 149,932 99,266
Transfer between funds 15 - - - - -
────── ────── ────── ────── ─────
Net movement in funds 149,800 132 - 149,932 99,266
Reconciliation of funds 17
Total funds brought forward 205,626 - 5,564 211,190 111,924
────── ────── ────── ────── ─────
Total funds carried forward 355,426 132 5,564 361,122 211,190
══════ ══════ ══════ ══════ ═════

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derives from continuing activities.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes 2025 2024
£ £ £ £
Fixed assets
Tangible assets 12 3,417 4,760
Current assets
Debtors 13 861 103,762
Cash at bank and in hand 358,784 108,901
──────── ────────
359,645 212,663
Creditors: amounts falling due
within one year 14 (1,940) (6,233)
──────── ────────
**Net current assets ** 357,705 206,430
──────── ────────
Net assets 361,122 211,190
════════ ════════
The funds of the charity:
Unrestricted funds 355,426 205,626
Restricted funds 15 132 -
Designated funds 16 5,564 5,564
──────── ────────
Total funds 361,122 211,190
════════ ════════

The accounts were approved by the Board on .........................

Anne Webb

Chair

Charity Registration No.: 1131166

13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Legal status of charitable company

The Parochial Church Council of the Ecclesiastical Parish of Moulsecoomb is a charity. The charity’s registered number and office address can be found on the Legal and Administrative Information page.

2 Accounting policies

2.1 Basis of preparation

The Parochial Church Council of the Ecclesiastical Parish of Moulsecoomb meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

There are no material uncertainties about The Parochial Church Council of the Ecclesiastical Parish of Moulsecoomb’s ability to continue as a going concern.

The functional currency of the charity is pounds sterling. Amounts are rounded to the nearest pound.

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 (FRS 102) (effective 1 January 2019) and in accordance with Church Accounting Regulations 2006.

2.2 Income

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income, it is probable the income will be received, and the amount can be quantified with reasonable accuracy.

Donations and other forms of voluntary income are recognised as income when receivable, except insofar as they are incapable of financial measurement.

Income from charitable activities comprises grants awarded for activities undertaken by the charity's project partners. Grants are credited to the Statement of Financial Activities in the year in which they are receivable unless a grant is subject to donor-imposed conditions that specify the time period in which the expenditure of the resources can take place; in which case they are deferred.

Investment income and other income is accounted for when received.

2.3 Expenditure and basis of apportioning costs

Expenditure is accounted for on an accrual basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category.

Charitable activities comprise all expenditure directly relating to the objectives of the charity.

Governance costs (included within Support costs) comprise all costs associated with constitutional and statutory requirements with which the charity must comply.

14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

2 Accounting Policies (continued)

2.4 Fixed Assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses.

Depreciation is provided on all capitalised assets at rates estimated to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Office equipment - 20% straight line

Computer equipment - 20% straight line

2.5 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments. The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow.

2.7 Creditors and provisions

Creditors and provisions are recognised where the charity has present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

2.8 Fund Accounting

Unrestricted funds are to be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds comprise monies raised for, and their use restricted to, a specific purpose, or donations subject to conditions imposed by the donor or through the terms of an appeal.

Designated funds are unrestricted funds assigned by the Trustees to be used for particular purposes.

2.9 Judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount 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 these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.

15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

3 Income from donations and legacies

Unrestricted Restricted Designated Total Total
funds Funds funds 2025 2024
£ £ £ £ £
Legacies 190,000 - - 190,000 100,000
Regular Giving 21,619 - - 21,619 15,179
Loose Plate Collection 3,060 - - 3,060 2,842
One off donations 2,355 - - 2,355 1,750
Other donations 880 - - 880 580
Gift Aid received 6,433 - - 6,433 3,980
Grants received - 12,132 - 12,132 17,087
────── ────── ──────── ───── ──────
Total income from donations and
legacies		 224,347 12,132 - 236,479 141,418
══════ ══════ ════════ ═════ ══════
4 Income from other trading activities
Unrestricted Restricted Designated Total Total
funds Funds funds 2025 2024
£ £ £ £
St Andrew’s Flat Rent 8,400 - - 8,400 8,400
Barn Lodge Rent 19,800 - - 19,800 19,500
─────
───── ─────── ───── ─────
Total income from other trading
activities		 28,200 - - 28,200 27,900
═════ ═════ ═══════ ═════ ═════
5 Income from charitable activities
Unrestricted Restricted Designated Total Total
funds Funds funds 2025 2024
£ £ £ £ £
Funeral fees - - - - 124
Wedding fees - - - - 688
Fete Sales 3,948 - - 3,948 3,679
St Andrew's - Hall hire 5,165 - - 5,165 4,940
St Andrew's - Church hire 1,915 - - 1,915 1,386
St Andrew's - Into University (hall
hire)		 27,553 - - 27,553 27,553
Holy Nativity - Church/Hall hire 5,331 - - 5,331 10,995
────── ────── ─────── ───── ─────
Total income from charitable
activities		 43,912 - - 43,912 49,365
══════ ══════ ════════ ═════ ═════

16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

6 Income from investments
Unrestricted Restricted Designated Total Total
funds funds funds 2025 2024
£ £ £ £ £
CBF Deposit Account Interest 5,009 - - 5,009 1,659
────── ────── ─────── ───── ─────
Total income from investments 5,009 - - 5,009 1,659
══════ ══════ ═══════ ═════ ═════
7 Total expenditure
Staff Depreciation Other Total Total
Costs Costs 2025 2024
£ £ £ £ £
Expenditure on charitable
activities
Activities undertaken directly - - 148,407 148,407 103,092
Support costs 11,398 1,343 2,520 15,261 17,984
────── ──────
────── ───── ─────
Total Expenditure 11,398 1,343 150,927 163,668 121,076
══════ ══════ ══════ ═════ ═════
Analysis of other support costs Total Total
2025 2024
£ £
Governance costs 2,520 2,160
───── ──────
2,520 2,160
═════ ══════

17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

8 Comparative Funds – Statement of Financial Activities for the Year Ended 31 December 2024

Unrestricted Restricted Designated Total 2024
SOFA funds funds funds
Income from: £ £ £ £
Donations and legacies 130,159 11,259 - 141,418
Other trading activities 27,900 - - 27,900
Charitable activities 49,365 - - 49,365
Investments 1,659 - - 1,659
────── ────── ───── ─────
Total income 209,083 11,259 - 220,342
────── ────── ───── ─────
Expenditure on:
Charitable activities 103,320 16,150 1,606 121,076
────── ────── ───── ─────
Total expenditure 103,320 16,150 1,606 121,076
────── ────── ───── ─────
Net income/(expenditure) 105,763 (4,891) (1,606) 99,266
Transfer between funds (1,351) 1,351 - -
────── ────── ───── ─────
Net movement in funds 104,412 (3,540) (1,606) 99,266
────── ────── ───── ─────
Reconciliation of funds
Total funds brought forward 101,214 3,540 7,170 111,924
────── ────── ───── ─────
Total funds carried forward 205,626 - 5,564 211,190
══════ ══════ ═════ ═════

9 Trustees

No trustees received reimbursements during the year (2024: £Nil). No trustee remuneration was paid in the current year (2024: £Nil).

10 Employees

Number of employees

The charity employed one employee during the year (2024: one).

Employment costs 2025 2024
£ £
Wages and salaries 11,248 14,002
Social security costs - 300
Pension contributions 150 179
────── ──────
11,398 14,481
══════ ══════

18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

11 Taxation

The Parochial Church Council of the Ecclesiastical Parish of Moulsecoomb is exempt from tax on income and gains to the extent that these are applied to its charitable objects.

12 Tangible fixed assets

12 Tangible fixed assets
Office Computer Total
Equipment Equipment
£ £ £
Cost
At 1 January 2025 5,217 1,501 6,718
─────── ─────── ───────
As at 31 December 2025 5,217 1,501 6,718
─────── ─────── ───────
Depreciation
At 1 January 2025 1,608 350 1,958
Charge for the year 1,043 300 1,343
─────── ─────── ───────
As at 31 December 2025 2,651 650 3,301
─────── ─────── ───────
Net book value
As at 31 December 2025 2,566 851 3,417
═══════ ═══════ ═══════
At 1 January 2025 3,609 1,151 4,760
═══════ ═══════ ═══════
13 Debtors 2025 2024
£ £
Trade debtors 345 3,303
Prepayments and accrued income - 100,000
HMRC and NI debtor 516 459
────── ──────
861 103,762
══════ ══════
14 Creditors 2025 2024
£ £
Trade creditors 1,022 290
Accruals and deferred income 119 5,553
Other Creditors 52 36
Agency Funds 747 354
────── ──────
1,940 6,233
══════ ══════

19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

15 Restricted Funds

Restricted Funds
1 Incoming Resources Transfer 31
January resources expended December
Fund name 2025 2025
£ £ £ £ £
Strategic Development Fund - 12,132 12,000 - 132
────── ────── ────── ────── ──────
- 12,132 12,000 - 132
══════ ══════ ══════ ══════ ══════

Strategic Development Fund is a grant from the Diocese. The Church submit receipts and invoices each month, which are reimbursed. The grant is specifically for the revitalisation of the church and its community. The transfer from unrestricted funds is to fund an overspend on the strategic development fund.

16 Designated Funds

Designated Funds
1 Incoming Resources Transfer 31
January resources expended December
Fund name 2025 2025
£ £ £ £ £
Sussex Community Foundation 5,564 - - - 5,564
────── ────── ────── ────── ──────
5,564 - - - 5,564
══════ ══════ ══════ ══════ ══════

Sussex Community Foundation is assigned to setting up a toddler’s group.

17 Analysis of net assets between funds
Fund balances at 31 December 2025 are
represented by:		 Unrestricted
funds		 Restricted
funds		 Designated
funds		 Total
£ £ £ £
Fixed assets 3,417 - - 3,417
Current assets 353,949 132 5,564 359,645
Creditors: amounts falling due within one year (1,940) - - (1,940)
────── ────── ────── ──────
355,426 132 5,564 361,122
══════ ══════ ══════ ══════
Fund balances at 31 December 2024 are
represented by:		 Unrestricted
funds		 Restricted
funds		 Designated
funds		 Total
£ £ £ £
Fixed assets 4,760 - - 4,760
Current assets 207,099 - 5,564 212,663
Creditors: amounts falling due within one year (6,233) - - (6,233)
────── ────── ────── ──────
205,626 - 5,564 211,190
══════ ══════ ══════ ══════

20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MOULSECOOMB NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

18 Ultimate controlling party

The charity was under the control of the Trustees during the period under review.

21