Christchurch
LOWESTOFT
Everg6rte rtee6ts Jes￿£
CHRISTCHURCH WHAPLOAD ROAD LOWESTOFT
ANNUAL REPORT
AND
FINANCIAL STATEMENTS
OFTHE
PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER2025
INDEXTOACCOUNTS
Page
Legal and Administrative details
Minister's Report
Structure Governance and Management
Independent Examiner's Report
Treasurer's Report
Statement of Financial Activities
Balanoe Sheet
Notestothe Accounts

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFT
LEGAL AND ADMINISTRATIVE D￿AlL5
FOR THE YEAR ENDED 31 DECEMBER 2025
Charitable Ststus
The Parochial Church Council is a charity. Registered Charity Number 1131184.
Connected Charlty
The Parochial Church Council is connected with Christ Church Lowestoft Trust, Registered Charity
Number 1048325.
The trustees of the Christ Church Lowestoft Trust are four elected members of the congregation
of Christ Church Lowestoft and one member of the Parochial Church Council.
Address for Correspondence
Christ Church Administration
Herring Fishery Score
Lowestoft NR32 IXE
Members of the Parochial Church Councll
Monica Brewster
Jon Carter
Barrie Cossey
Bunny Fisher
Andy Hicks
Pam Hicks
Carelien Martin
Anna Pollard {Joined July 20251
David Ryczanowski
Jill Stebbings
Andrewfimbedake
Eddie fimberlake (Resigned APCM 20251
Angela Waterson (Resigned April APCM 20251
Peter Williams
Claire Williams
Treasurer
AndrewTimberlake
Secretary
Anna Pollard
Bankers
Barclays Bank PLC
61 London Road North
Lowestoft
Independent Examiner (Appointed March 20251
Zowie Duffield
24 Camden Road
Great Yarmouth
NR30 3AB

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFr
MINISTER'S ANNUAL REPORT FOR 2025
The PCC of Christ Church Lowestoft seeks to support the mission and ministry of the church,
particularly in managin8 the finances, buildings, policies and employment of staff. In 2025, we
employed a Families Coordinator, a Sports & Youth Worker, a Church Administrator and a
Cleaner. The PCC has especially made strong progress on our Building Project plans. We aim
to maintain good practice with Safeguarding and to fully cooperate with the Diocese of
Norwich Safeguarding team.
The work of the PCC has allowed the church to continue to develop a range of activities and
service5 that seek to reach a new generation with the good news of Jesus Christ. Our central
artivities are our Sunday services. Our main Sunday morning servi￿ {10am service) contir)ues
to be focused around expository preaching and is steadily growing in numbers. We also run
afternoon all-age Café Church setvices, an infomial evening service (The Gathering'l and an
occasional young adult led service (The Big House,). Other special setvices include Christmas &
Easter services, funeral and thanksgiving services.
Our midweek programme for adults has included prayer meetings, training seminars and a
range of small groups (women's groups. a men's group and a young adults, group). We have
also offered courses allowing adults to explore the Christian faith and baptism. Our midweek
programme for children and youth continue5 to grow and includes Shrimps lour play and stay
parents/8randparents and toddlers. group), Saturday Club {3-7sl, Explorers Club17-IOsl and
Breakout111-18sl. For families together. we run Messy Church, FISH IFood-in-School-
Holidays), a Families BBQ and various special events. We continue to invest in our Sports
programme for all ages. including our Badminton group, Beach Games, Cricket Club, Indoor
Bowls, Legacy School Holiday Club, a Sports Quiz as well as Wdfiou5 one-off activities.
At our APCM in April 2025, our Electoral Roll number is 153. Our usual Sunday attendance
continues to steadily grow and for 2025 was 1591128 adults and 31 children) on Sunday
mornings.
Jon Carter (Vicar)
Andrew Timberlake & aalre Wllllams (Wardensl

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFr
STRUCTURE GOVERNANCE & MANAGEMENT
The trustees of the charity are the members of the Parochial Church Council IPCC), which
during the year included the Vicar, Churchwardens. Familie5 Coordinator and Church Office
Administrator (who acts as PCC Secretary). This structure ensures governance in allgnment
with the regulations and policies of the Church of England.
The PCC continues to operate a reserves policy, originally estsblished in 2015, which aims to
hold funds equivalent to approximately two months of standard operating costs plus an
additional month of salary expenses. To support thi5 policy. the PCC has designated
£5,LM)O from the General Fund into a separate "Reserves" fund, which remained unchanged
during 2025.
In 2025, income from investments of £1,406 arising on balances held for the Building Fund
was credited to that designated fund. No other amounts were designated to or released
from the designated funds during the year. As a result, the Building Fund increased from
£121,800 to £123.206. Total unrestricted funds at 31 December 2025 were £170,668,
comprising the General Fund of £41,592, the Building Fund of £123,206, the Reserves Fund of
£5,000 and Bequests of £870.
v the end of 2025. the reserves. consisting of unrestricted current assets minus liabilities
as outlined in the analysis of net assets by fund. amounted to £98,668, compared with
£140,592 at the end of 2024. This reflects the reduction in unrestricted net current assets
during the year while maintaining designated provision for reserves and future
building-related ministry development.

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFT
REPORT TO THE TRUSTEEs/MEMBERS OF CHRIST CHURCH, LOWESTOFT ON
ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
CHARITY NUMBER 1131184
I report to the trustees on my examination of the accounts of the above charity I'the TrusVI
for the year ended 31 December 2025.
Responsibilities and basi5 of report
As the charit¢s trustees, you are responsible for the preparation of the account5 in accordance
with the requirernents of the Charities Act 2011 {°the AcV}.
I report in respect of rny examination of the Trust's accounts carried out under section 145 of
the 2011 Act and in carrying out my examination, I have followed all the applicable Directions
given by the Charity Commlssion under section 14515llbl of the Art.
Independent exarnlnerfs statement
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:
the accounting records were not kept in accordance with section 130 of the Charitie5
Act; or
the accounts did not accord with the accounting records- or
the accounts did not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities {Accounts and Report5} Regulations 2008
other than any requirement that the accounts give a 'true and fairf view which is not a
matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination
to which attention should be drawn in this report in order to enable a proper understanding of
the accounts to be reached.
Zowle Duffield
24 Camden Road
Great Yarmouth
NR30 3AB
0210412026

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFr
TREASURER'S ANNUAL REPORT FOR 2025
This report summari5e5 the financial position of Christ Church, Lowestoft for the year ended 31
December 2025. The accounts have been prepared in accordance with the Charities SORP IFRS
1021.
Total incoming resources for the year amounted to £162,392 and total resources expended
amounted to £171,104, resulting in a net outgoing movement in funds of £8,712 for the year. A
slgnificant element of expenditure related to di0￿$an commitments. including £61,645
recognised in respect of diocesan share.
At 31 December 2025. the PCC'S total funds stood at £238,90212024: £247.6141, comprising
£170,668 of unrestricted and designated funds and £68,234 of restricted funés.
The Balance Sheet shows f ixed assets of £72.O¢J). Current assets at the year end totalled
£224,117, comprising debtors of £56,CM)). short-term deposits of £122.863, and cash at bank
and in hand of £45,254. Current liabilities falling due within one year arnounted to £57,215,
leaving net current assets of £166.902.
Included within debtors is income tax recoverable in ￿SpeCt of Gift Aid. Restricted funds
increased during the year from £35,022 to £68,234, the principal movement arising in the
Ministry Staff Fund.
Although the PCC reports a deficit for the year. the financial position at 31 December 2025
remains 5t3ble. The PCC continues to monitor its unrestricted resources carefully in light of
ongoing ministry costs, diocesan commitments and future operational pressures, and remains
committed to the responsible stewardship of its resources in support of the church's ministry
and mission.
Andrew Timberlake (Treasurer)

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFr
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Total
Funds
Z025
Total
Funds
2024
Unrestsicted
Funds
Restricted
Funds
Note
In¢omlng Resources
Incoming Resources from Donors
other Voluntary Incoming
Resources
Incorlling Resources from
Operating Activitie5 to Generate
Funds
Income from Investrnents
Total Incomlng Resources
2{al
78,152
63,299
141,451
114,687
21bl
12,6CKJ
11,624
21cl
21dl
2.740
4,195
5,935
1,406
162,392
9,139
1.839
137,289
86398
75,994
Resources Expended
Grants
Activities Directly Relating to
the Work of the Church
Church Management and
Administration
Total Resources Expended
3{al
4.050
4,050
5,fA)O
31bl
111,374
33,130
144,504
143,986
31c}
22.550
137.974
22,550
171,104
12,295
161,881
33,130
Net Incomlnglloutgolngl
Resources
151.5761
42,864
18,7121
124.5921
Gr05S transfers between funds
9.652
19.6521
Net Movement in Funds
{41,9241
33,212
18.7121
124.5921
Balance at l January 2025120241
212,592
35,022
247.614
272,206
Balance at 31 December 2025
170,668
68,234
238,902
247,614
There are no recognised gains or losses other than those included in the results above, and
therefore, no separate statement of total recognised gains and105ses has been
presented.
The notes set out on pages 9 to 17 form an integral part of these accounts.

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFr
BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Note
Fixed Assets
Tangible fixed assets
72,0
72,oIXI
Current Assets
Debtors
Short term deposits
Cash at bank and in hand
56.OC(I
122,863
45,254
224,117
64.446
121.465
226.513
Current Llabilities: Amounts
falllng due wlthln one year
io
57.215
50,899
Net Current Assets
166,902
175,614
Net Assets
Funds
Unrestricted
Restricted
238.902
247.614
170.668
68,234
238,902
212,592
35,022
247,614
Approved bythe Parochial Church Counciland signed on Fts behalf by
Jon Carter
Clair8 Williams
AndrewTimberl8ke
Dgt8

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
l Accounting policies
lal Basis of Accounting
The financial statements have been prepared in accordance with the Statement of
Recommended Accounting Practice: Accounting and Reporting by Charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland {FRS1021 and the Charities Act 2011.
Ibl Funds
General fund5 represent the funds of the PCC that are not subject to any restrictions
regarding their use and are available for application on the general purposes of the PCC.
Funds designated for a particular purpose by the PCC are a150 unrestricted. Restricted
funds are to be used for the specific purposes laid down by the donor.
The accounts include all transactions, a55ets and liabilities for which the PCC is
responsible in law. They do not include the accounts of church groups that owe their
main affiliation to another body nor those that are infomial gatherings of church
members.
Ic) Incomin8 Resources
Voluntary income und capital sources
Collections are recognised when received by or on behalf of the PCC.
Planned giving receivable under Gift Aid is recogni5ed when the principal amount is
received. Income tax recoverable on covenants or gift aid donation5 is recognised at
the same time.
Grants and legacies to the PCC are accounted for as 500n as the PCC is notified of its
legal entitlement and the amount due.
Funds raised by events are accounted for gross.
Sales of books and rnaBazine5 from the church bookstall are accounted for gross.
Other ordinary income
Rental income from the letting of church premises is recognised when the rental is due.
Parochial fees due to the PCC for weddings. funerals etc are accounted for on an event
by event basis.

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFr
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
l Accounting policies {continued)
Id) Resource5 Expended
Gronts
Grant5 and donat10115 are accounted for when paid over, or when awarded, if that
award creates a binding obligation on the PCC.
Activities dirertly relating to the work of the Church
The Diocesan quota or parish share is accounted for when payable. Any quota unpaid at
31 December is provided for in these account5 as an operational {though not a legall
liability and 15 shown as a creditor in the Balance Sheet.
le) Flxed Assets
Consecrated land and buildings and movoble churchfvrnishings
Consecrated and beneficed property is excluded from the accounts under the Charities
Act 2011.
No value is placed on movable church furnishings held by the churchwardens on special
trust for the PCC and which require a faculty for disposal since the PCC considers thi5 to
be an inalienable property. All expenditure incurred during the year on consecrated or
benefice buildings and movable church furnishings, whether maintenance or
improvement, 15 written off as expenditure in the SOFA and separately disc105ed.
Otherfreehold lond and buildings
The PCC considers that due to the long useful life of the Church Halls and the fact that
they are kept in a good state of repair. any charge for depreciation would be negligible
and therefore no provision has been made.
Otherfixturesfittings and office equipment
Equipment used within the church premises is depreciated on a straight-line basi5 over
4 years. Individual iterns of equipment with a purchase price of £2.OCK) or less are
written off when the asset is acquired.
lfj Current Assets
Amount5 owinE to the PCC at 31 December 2025 in respect of fees, rents or other
income are shown as debtors less provision for amounts that may prove uncollectible.
Short-term deposits include cash held on depostt either with the Central Board of
Finance or at the bank
io

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
l Accounting policies (continued)
Ig} Current liabilitie5
Creditors and provi5ion5 are recogni5ed 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.
(h) Golng concern
The trustees consider that there are no material uncertainties about the charitws ability
to continue as a going concern. The trustees do not consider that there are any source5
of estimation uncertainty at the reporting date that have a significant risk of causing a
material adjustment to the carrying amounts of assets and liabilities within the next
reporting period.
lil Pen510115
The charity contributes to money purchase defined contribution schemes on behalf of
its employees. No liability exists in respect of pensions other than monthly contributions
due Included in creditors.
li

PAROCHIAL CHURCH COUNCIL OF CHRISTCHURCH LOWESTOFT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2 Incoming Resources
Unrestricted
Restrltled
Total
Funds
2025
Total
Funds
2024
Funds
Funds
(al IncomlngResources from Donors
Planned Giving
Donatlons
IncomeTax
Recoverable
52,068
59,130
111.198
104,687
26,084
4169
3D,253
10,000
Colleclions at all SeNices
78,152
63,299
141,451
114.687
Ibl Other voluntarylncomingresources
DDnations A4)peaisetc.
4,100
4,100
5,041
Grants
8.500
8,500
6,583
4,1(Xl
12,600
11,624
Icl Incomlngresources from operatingactivities
to generate funds and/ordefraycosts
Church events
977
4.195
5,172
7.778
Church hall lettinES
1670
1670
Book5 &Training materials
93
367
Fees
2,740
4.195
6,935
9,139
Idl Income from investments
Bank deposf( intsrest
1,406
l.d06
1839
Total Incomlng Resources
86,398
75,994
162,392
137,289

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
3 Resources Used
Unrestrfcted
Funds
Re5trirted
Funds
Total
Fund$
2025
Total
Funds
2024
(al Grants
Missionary and Charitable Glving
Missionary Societie5
Mission Support
Welfare Grants
4,050
4,050
5,600
4,050
4.050
5,600
Actlvities dirertly reloting to
Ibl the work of the Church
Ministry-
Diocesan Share
Clergy Expenses
Staff salarles
Tralning and Conferences
Church Fellowship Events
Outreach
Upkeep of SeNices
Building & Utilities
Church Running Expenses
Youth, fami￿ & sports ministry costs
Fabric & Equipment
Printing and Stationery
Pvbllcity & Communty
General Expenses
Diocesan Fee5
Vicar's Discretionary
general expenses
61,645
2,198
3,923
541
61,645
2,198
36,942
541
55,000
3,362
46,889
33,019
840
1,466
2,407
28,365
2.407
28365
13,039
11,068
9,462
1,803
323
2,200
9,989
9,989
iii
iii
111.374
33,130
144,504
143,986
Church Management and
Administrotlon
Administrator's Salary
Church Office Running Expenses
Integrated Di8ltal &
Telecommunication
18,554
3,996
18,554
3,996
11,160
1,135
22,550
22,550
12,295
Total Resource5 Expended
137.974
33,130
171,104
161,881
The 2025 Resource5 Used figures include staff salary costs of £36.942 within activities directly relating to the work
C*f the Church, of which £33.019 was rnetfrom re5tricled funds. (hurch Managemènt and Administration
amounted to f22S50, cornprising Admlnistratorf5 Salay of £18￿54 and Church Office Runnlng Expenses of
£3.996. Total staff costs dlsdosed separately in Note 4 amounted to £55,496.
13

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFr
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
4 Staff Costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
54,712
53.125
4.130
57.255
55.496
During the year the PCC employed a Sports &Youth Worker. a Families Coordinator, a cleaner,
and an Administrator. The average weekly number of Staff employed by the charity during the
vear was 412024-4}. No memberof staff earned more than £60,¢YXI.
Remuneration totalling £53,512 was paid to 3 trustee5 during the year, bLJt not for their role as
trustees of the charty. Expenses totalling £12,296 {2024- £12,838) were reimbursed to 9
trustees12024- 71 during the year
5 Fixed Assets for use by the Church
Tangiblefixed assets
Freehold land
and buildings
Gross Book value at l January
and 31 December 2025
The freehold land and buildings comprise the Church Hall&situated at Herring Fishery Score
Lowestoft. For accounting purposes, the historical cost of this property is deemed to be its
1994 valuation, and has not been updated.
The Diocese holds the land and buildings on behalf of the Parish as Custodian Trustees.
The buildings have not been depreciated for the reasons given on page 9 note Ilel.
Computer Equipment
Cost at lJanuary 2025
Additions 2025
6.878
C05t at 31 December 2025
6,878
6,878
Accumulated Depreciation at ljanuary 2025
Depreciation Charge 2025
Accumulated Depreciation at 31 December 2025
Computerequipment net bookvalue at 31 December 2025
Computerequipment net bookvalue at 31 December 2024
Total fixed asset net book value at 31 De￿mber 2025
6,878
72,OCX)
Total fixed asset net book value at 31 December 2024
72,000
14

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
6 Unrestricted Funds
The incorne fund5 of the PCC include the General Fund and designated funds, which have
been set aside out of unrestricted funds by the PCC for specific purposes.
During 2025, incorne from investments of £1.406 arising on balances held for the Buildlng
Fund was credited to that designated fund. No other amounts were designated to or
released f rom the designated funds during the year.
The total balance of unrestricted funds at 31 December 2025 was £170,66812024-
£212,592).
2025
2024
General Fund
Designated Funds".
Building
Reserves
Bequests
41,592
84,922
123,206
121,800
870
170.668
870
212.592
15

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFr
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
7 Restricted Funds
The funds of the PCC include restricted funds comprising of the following unexpended
balances of donations and grants held on trusts to be applied for specific purpose5.
Balance 31
December
2024
Balance 31
December
2025
Movement in Resources and
Fund Reallocations
Income & fund
reallocations
Applied
or transferred
Restrlrted Funds
Mlnistry Staff Fund
Youth. Farni￿ & Sports ministry
Children's Benevolent
Overseas Missions
Women's Mission
Ministerial Support
Men's Fellowship
Bulldln8 Incl. FabHe, Window5 &
tchen
Admin/Office
Flowers
Diocesan & Other Fees
Chrf5t Church Trust
Gifts
Discretionary
Vicar's Dlscretionary
Total Restricted Funds
19.827
4,973
1,152
75.994
33.019
4,973
62,802
1,152
988
335
783
335
783
48
3,705
2.077
3,705
2,077
25
iii
661
25
575
35.022
76W19
42,807
68.234
During the year. certain brought-forward restricted balances were reallocated. This included
£25 transferred from the Discretionary Fund to the Vicarfs Discretionary Fund. As this was
an intemal movement between restricted funds. it does not form part of restricted incoming
resources reported in the SOFA. Certain historic restricted balances were also applied or
transferred where the relevant restricted purpose had been fulfilled or where the related
expenditure was appropriately borne by the general fund.
16

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH LOWESTOFT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
8 Analysls of Net Assets by Fund
Unrestrlcted
Funds
Restricted
Funds
Totsl
Fixed Assets
Current Assets
Current
Liabilities
Fund Balance
72.(KKI
155,883
72,OQK)
224,117
68,234
57.21 S
170,668
157.2151
238,902
68,234
9 Debtors
2025
2024
Income Tax Recoverable
56.000
64,446
Other Debtors & Prepayments
56.000
64,446
10 Liabilities- Amounts falling due within one year.
2025
2024
Missions
Dlocese
HMRC
Parish Share [Ephesian Fund]
Other
Total
4.050
3.130
2,182
46,150
5.600
2,635
2,002
40,(HX)
662
57,215
50.899
A total of £46,150 wa5 accrued for the unpaid portion of the 2025 Parish Share, which was paid
in January 2026 via the Ephesian Fund. This accrual ensures that the total 2025 Parish Share
cost is fully ref lected in these accounts.
11 Related Party Transactions
There were no related party transactions in the year that required disclosure.
17