The Parish Church of St Andrew Burgess Hill
ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL
For the year ended 31 December 2025
St Andrew’s Church, The Parish office, 2a Cants Lane, Burgess Hill, RH15 0LG
Incumbent: Revd William Kemp, The Parish Office, 2a Cants Lane, Burgess Hill, RH15 0LG Independent Examiner: Independent Examiners Ltd, The Grain Store, Hills Barns, Appledram Lane South, Chichester, PO20 7EG Bankers: CAF Bank Ltd, 25 Kings Hill, West Malling, Kent, MH19 4JQ Barclays Bank PLC, Leicester, LE872BB
The parish is a charity registered with the Charity Commission as charity number 1131284. This report covers the activities of the parish and the Parochial Church Council (PCC) in 2025.
Annual Report 2025(PCC)
Page 1
Ministry Report for St Andrew’s Church Burgess Hill, 2025
Introduction
St Andrew’s continued to grow and flourish throughout 2025. Youth and Children’s ministry continues to be a strength: the youth mission trip to Mexico in August was amazing and there are now a number of older teenagers stepping into leadership in various areas of church life (leading Youth Alpha, The Six, our monthly evening service, and various youth groups/projects).
Other highlights of the year include:
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the Summer Holiday Club and Football Camp attended by over 60 children.
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Holy Week and Easter (including The Passover Meal, Good Friday services, Easter Egg Hunt and 4 services on Easter Sunday, culminating in the baptism of 6 young people at The Six).
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Summer BBQ with Yvrose for two of our Mission Partners (Hope House Haiti and the Loiyangalani Trust) in June, as part of Yvrose’s visit to St Andrew’s and other partner churches in the UK.
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Befriended Tea Parties, now running on the first Sunday of every month at St Andrew’s, for older people, attracting over 100 people each time).
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Vision Day and Gift Day - Sundays 12 and 19 October – raising over £35,000.
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Alpha – 3 courses run during 2025 - over 40 guests have attended, most of whom have joined the church and continued to grow in faith.
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Prayer has been and continues to be a key focus for us as a community. We held various prayer weeks and prayer meetings in 2025, including the Global Week of 24-7 prayer in September, following a teaching series on Prayer and Fasting earlier in the year. We fully believe prayer is fuelling the life and growth of the church.
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In 2025, St Andrew’s conducted 1 wedding, 13 funerals, 7 baptisms and 1 confirmation.
Safeguarding
Sue Griffiths continues in post as our Parish Safeguarding Officer. In April 2025 we adopted the new Parish Safeguarding Dashboard which helps with compliance and best practice in all areas of Church Safeguarding. New policies have been adopted, new posters and other information for victims and survivors is now displayed throughout the church. The diocesan Safeguarding Officer, Colin Perkins, preached at St Andrew’s on Sunday 5 October. We continue to run our in-house training sessions for all volunteers and staff, and to follow best practice for safer recruitment and training.
Advent and Christmas
Advent and Christmas - We estimate that attendance through Advent and Christmas, including all the school services (Oak Tree, Birchwood Grove and Burgess Hill Girls) and Care Home visits, was around 4,500. This is a significant increase on 2024. Over 2,000 of these were those attending St Andrew’s Advent and Carol services (including the Christmas Spectacular production, Christingle, Crib Service, 9 Lessons and Carols and Christmas Eve Midnight Communion). All of these were evangelistic in one way or another. Many local people, invited friends, family, and neighbours heard the truth of Christmas, received an invitation to Alpha and seemed to leave with a very positive view of the church. We also gave away over
Annual Report 2025(PCC)
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200 copies of Bear Grylls’s book, The Greatest Story Ever Told. It has been encouraging to see a significant rise in attendance in January 2026 following the numbers for Advent and Christmas.
New staff
Four new members of Staff joined the team at St Andrew’s in 2025. The licensing service for our new Associate Vicar, Gareth Harper, conducted by Bishop Martin, took place on Monday 3 March. It was a great occasion and wonderful to welcome Gareth and Athena (and Bea and Zeph) to St Andrew’s. Gareth will focus on local mission and community engagement, he will oversee youth and children’s ministry, our evening service “The Six” and help with communication, social media etc. (as well as preaching, leading services and other ordained ministry). It is our longer-term goal that Gareth will explore the possibility of gathering a team to lead a church plant from St Andrew’s in the coming years.
Following our Gift Day in October, and a successful recruitment process, Kim Sullivan was appointed to the role of Assistant Youth Pastor. She began in May and has added strength to our youth team as the numbers continue to grow. Grace Lambert also joined the staff team as she began the New Wine Discipleship Year scheme in September, with St Andrew’s as her placement church, focussing on youth, children and communications.
In October our Worship Pastor, Stuart Barbour, stepped down after many years of faithful service. We were delighted to appoint Zoë Baker to the role, she began on 30 November and has made a great start.
Mission Partners
We held a review of the Mission Partners that St Andrew’s support. A working party was asked to propose a way forward and after prayerful consideration by the PCC, it was decided that the following should be Mission Partners (who receive regular financial support):
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Family Support Work (FSW)
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Sam and Daniela Leighton (YWAM)
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Church Mission Society (CMS)
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Hope House Haiti
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Befriended
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Centre For Urban Mission (Nairobi, Kenya)
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Loiyangalani (Northern Kenya)
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Off the Fence
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Tearfund
It was agreed that the list of Mission Partners will be reviewed in 2 years.
Creation Care
Neroli Allen, our Authorised Lay Minister for Creation Care, presented a proposal for the PCC as we consider how to become a more environmentally friendly church. The plan is to appoint leaders and teams for 5 different areas in response to the climate crisis and God’s call to care for creation more responsibly. These are: our green space; our buildings/energy use; teaching, worship and prayer on creation care; advocacy and community action; recycling and personal good practice. We have also received a report on St Andrew’s energy use, proposing a number of actions which would significantly reduce our carbon footprint. The most significant of which are to replace our gas boiler with an air sourced heat pump, and to install solar panels on the church roof. Both of these are big and expensive projects which we will be considering in 2026.
Annual Report 2025(PCC)
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Men’s and Women’s Ministry
Men’s and Women’s breakfasts continued on Saturday mornings throughout the year. These are excellent occasions which have brought people together, strengthening relationships, sharing faith and welcoming newcomers/those from outside the church. The men’s breakfasts are a joint venture with Sheddingdean Baptist Church and St Edward’s Burgess Hill. There was a Women’s Day conference at St Andrew’s with Perry May Britton in September. The Women held a Christmas Dinner at the Hassocks Hotel and the Men held a Curry Night in the Rider Hall.
Nursing Home Services
There have been regular services of Holy Communion, as well as seasonal services of Songs of Praise or Christmas Carols, in six local residential and nursing homes.
The Highmead Christian Foundation
We offer our sincere gratitude to Robert and Lucy Monroe and the Highmead Christian Foundation, who have been so generous to St Andrew’s over many years. The trustees of Highmead collectively felt the time was right to step down from overseeing the grant-giving work, so they agreed to transfer the remaining funds to St Andrew’s. This is a considerable amount of money which will be placed in a restricted fund with a clear remit from the Highmead trustees (essentially capital projects, and youth and children’s ministry) and will be administered by the PCC. Their generosity enabled a new kitchen to be fitted for the Vicarage in August which has made a huge difference to the living space and the ability to offer hospitality at the Vicarage.
Structure, Governance, and Management
An Operational Leadership Team (OLT) has been established this year, made up of staff, volunteers and PCC members. The OLT now meets 6 times per year for long term planning and review of all activities and events.
We welcomed the Archdeacon of Horsham, the Ven Angela Martin, in October for our quinquennial Archdeacon’s Visitation. She thoroughly reviewed every aspect of ministry at St Andrew’s and our compliance with diocesan regulations. Her report was accompanied by the following comments: “I enjoyed my visit, seeing the care you all take over the Mission and Ministry of the Church within the Benefice both practically and spiritually. … I certainly enjoyed learning about your plans for the future and the growth in the church family that has taken place since the blend happened 18 months ago.”
Parochial Church Council
Revd Will Kemp (Chair) – Priest-in-Charge Gareth Harper – Associate Vicar from March 2025 Amanda Hanlon – Churchwarden Mandy Anstee – acting Churchwarden to April 2025 Phil Kelly – Churchwarden from April 2025 Ian Porter – Parish Treasurer Andy Sherlock – Fabrics Manager James Allen – Secretary and Head of Operations Sue Gumbrell – Deanery Synod Margaret Kay – Deanery Synod Sheila Smith –Deanery Synod Jean Cooke Andy Gilbard to December 2025
Annual Report 2025(PCC)
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Dale Marklew Janet Davies to April 2025 Nicola Duckworth to April 2025 Faith Fallon to April 2025 Linda Porter to April 2025 Nicola Reuter-Sinclair to April 2025 Ruth Sanders to April 2025 Steve Watson to April 2025
To support the church’s ministries, St Andrew’s has teams responsible for various aspects of administration and management. These are the Parochial Church Council (PCC), the Finance and General Purposes Committee (F&GP), and the Standing Committee.
Finance and General Purposes Committee
Vicar/Priest-in-Charge Associate Vicar Churchwardens Parish Treasurer Fabrics Manager Head of Operations
Standing Committee
Vicar/Priest-in-Charge Associate Vicar Churchwardens Parish Treasurer Head of Operations
Electoral Roll
At the Annual Parochial Church Meeting in May 2025 there were 210 members of the church electoral roll.
Revd Will Kemp (Chair – Priest-in-Charge)
Annual Report 2025(PCC)
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Financial Review
Support for Mission in the UK and Abroad
St Andrew’s Church maintained its practice of supporting mission and evangelism both in the UK and abroad. The sums collected and given to charities are detailed below. These include sums raised on special collection Sundays, giving from church funds and individual ad-hoc donations.
| Home: Chichester Diocese Family Support Work (FSW) Off The Fence Sam & Daniela Leighton - Neighbours & Nations YWAM Befriended Hope Building Confidence A Rocha UK Overseas: Church Mission Society (CMS) Bible Society Tear Fund Ushaaqallah Benefit Society Centre for Urban Mission Nairobi (Amadet) Hope House Haiti Loiyangalani Trust Ukraine Appeal Open Doors GRAND TOTAL |
General Fund 2025 £ 2,125.00 1,200.00 2,100.00 1,200.00 125.00 2,125.00 3,000.00 4,800.00 2,650.00 19,325.00 |
Restricted Funds 2025 £ 657.61 4,053.55 1,224.63 270.84 8,191.48 1,088.42 4,298.62 4,236.12 24,021.27 |
Total All Funds 2025 £ 2,782.61 5,253.55 2,100.00 2,424.63 125.00 2,395.84 8,191.48 4,088.42 9,098.62 6,886.12 43,346.27 |
2024 £ 3,951.25 7,419.62 500.00 500.00 500.00 2,870.00 2,870.00 4,502.20 2,870.00 1,250.00 2,000.00 2,645.00 670.00 975.94 |
|---|---|---|---|---|
| 33,524.01 |
The PCC is most thankful for the continuing financial support of the St Andrew's congregation.
Voluntary Income total overall in 2025 was £121k higher than 2024 (£596k 2025 / £475k 2024), due to two main factors: increased giving including Gift Aid (346k 2025 / £268k 2024) and a transfer in from The Highmead Christian Foundation to a new Restricted Fund (£221k). It should be noted we received a one-off grant in 2024 of £191K. Planned giving was slightly above forecast. Hall income showed a small increase. This, along with the rental of a property at 9 Pendean, higher interest income and reduced associate vicarage costs than budgeted, meant the overall result for 2025 was a surplus.
The total net result across all funds for the financial year of 2025 was a surplus of £149,151 (surplus of £217,706 in 2024) (mainly due to the £221k monies for the new restricted fund).
This can be broken down as: £9,384 surplus from the unrestricted funds (excluding designated funds), so our day-to-day fund; £20,003 deficit from the designated funds (as we spend money previously set aside for expected costs); and £159,770 surplus from the restricted funds (Highmead transfer Income offset by costs spent mainly from the Upkeep Fund). These numbers include the following fund transfers:
- £5k from unrestricted funds to Youth Restricted Fund re Youth Mexico Mission Trip
Annual Report 2025(PCC)
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• £5k from unrestricted funds to Hardship Restricted Fund to top up the fund
The main movements on the designated funds resulting in the £20,003 deficit were: part payment of the vicarage works (£10.1k), Rider Hall Repairs and maintenance (£3.8k), Youth Centre repairs and maintenance (Inc Drainage works) (£3.4k) from the Repairs Fund, plus Prayer Room lighting (£0.4k) and purchasing a baptistry (Pool) (£1.9k) from the Legacy Fund.
The main movements on the restricted funds resulting in the £159,770 surplus were: £221K Highmead new fund monies; offset by costs on the same fund of £20k further contribution to the vicarage works, £17.2k replacing church carpets (inc link and offices), £10.5k on upgraded church paths, £2.3k plumbing/heating, £12.7k sound/lighting system upgrades, £2.2k church outside pressure washing, all from the Upkeep Fund. Additionally £2.4K was paid out from the Hardship Fund.
From the Youth Fund there was £32.6k of Donations/grants in the year towards the Mexico Youth Mission Trip plus a further £13k of fund raising, the cost of the trip in total paid out in 2025 was £51.9k.
Details of the individual movements for both designated and restricted funds can be found in the financial statements.
The total incoming resources for the unrestricted funds were £407,537 (£533,677 in 2024), a decrease of £126,140. Note in 2024, £191.1k of the total came from a one-off grant. Donations & Legacies (inc grants) therefore decreased to £303,284 (£439,602 in 2024).
The voluntary income to the restricted funds was £292,922 (£35,518 in 2024). This included the £221k from The Highmead Christian Foundation, and £24k of Away Giving collections (Missions & Charity Fund), including Gift Aid; £32.6k of Youth Fund income for the Mexico Youth Mission Trip, and £14.6k of Facilities Fund income.
Gift Aid continues to be recovered on all donations where applicable. Tax recovered by way of Gift Aid in 2025 was £53,934 (£40,635 in 2024). The Small Donations Gift Aid allowance is also claimed where possible for cash collections and electronic card donations payments.
The largest expenditure of the PCC was the sum of £141,500 (£89,410 in 2024) paid to the Diocese to cover ministry costs. This amount covers the housing, stipend and pension costs of the incumbent, the Associate Vicar and a standard sum for diocesan central costs, clergy training and a contribution to national church funds. Note in 2024 The Point also paid a pledge from their accounts.
The second largest item of expenditure in 2025 was the overall contracted staff costs of £117,819 (£87,512 for 2024, the Point staff joined our payroll part way through the 2024 financial year (April 2024)). As at 31 December, the PCC employed a full-time Youth Pastor, a part time Assistant Youth Pastor (from May 2025), a part-time Parish Administrator, a part-time Facilities Co-ordinator, a part-time Music Director, a parttime Caretaker, and a part-time Cleaner (a total full-time paid staff equivalent head count of 3.75). We also have a full-time Young Families and Children’s Pastor and an Operations Manager, both of whom are selffunded. Additionally, vergers were paid for weddings & funerals, and an organist for services on an ad-hoc basis.
Property expenses of £34,012 in 2024 (£15,668 in 2024) included some repairs and letting fees payable for 9 Pendean plus costs for the vicarage and associate vicarage.
The PCC paid away £43,346 (£33,524 in 2024) in missionary and charitable giving. The total amount for 2025 was monies taken at special collections, money from church funds and individual ad-hoc donations for the charities supported by the church. The PCC pledges to pay away (tithing) at least 10% of its giving
Annual Report 2025(PCC)
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income (including Gift Aid but excluding grants and legacies). Giving income totalled £346,296, and £43,346 was paid away, representing 12.51% of giving income.
Reserves Policy
It is PCC policy to maintain a balance on the general unrestricted funds (excluding fixed assets) that equates to approximately three months' worth of unrestricted payments, as contingency against unforeseen situations. The general, unrestricted, cash reserve at 31 December 2025 was £161,884 (£152,499 in 2024). This is sufficient to cover three months of unrestricted payments, which averaged £96,024 in 2025 (£68,078 in 2024) excluding expenditure from designated funds. We expect to have sufficient cash flow to continue to pay bills as they fall due.
Details of the balances and purposes of the various designated and restricted funds are given in Note 10 to the Financial Statements.
It is PCC policy to invest fund balances as deposits, to maximise interest while protecting the sums involved, or in low-risk funds. For deposit accounts not more than the amount guaranteed by the Financial Services Compensation Scheme is invested in any one institution. At the end of 2025 the PCC held fund accounts with the CCLA CBF Church of England Deposit Fund (Fitch Credit Quality rating and Fund Market risk Sensitivity rating 'AAAf'/'S1') and the Mansfield Building Society, in addition to CAF Bank and Barclays Bank who provide current account facilities.
Public Benefit Statement
In exercising its duties, the PCC has complied with their duty to have due regard to the guidance for public benefit published by the Charity Commission.
Statement of Responsibilities
The PCC members are responsible for preparing the PCC members' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the PCC members to prepare financial statements 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 of the charity for that period.
In preparing these financial statements, the PCC members are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The PCC members are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The PCC members 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.
The annual report was approved by the PCC members of the charity on 12/1/26 and signed on its behalf by: Name : Ian Porter
Date : 9/2/26
Ian Porter (Treasurer)
Annual Report 2025(PCC)
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Annual Financial Report
of
The Parochial Church Council of the Ecclesiastical Parish of
St Andrew’s, Burgess Hill
St Andrew’s Church, Cants Lane, Burgess Hill, West Sussex RH15 0LG
Registered Charity no: 1131284
For the year ended 31st December 2025
CONTENTS
Page
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2 Statement of financial activities 3 Balance sheet 4 Notes to the accounts
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16 Report of the independent examiner
St Andrew’s Church, Burgess Hill registered charity number 1131284 Statement of Financial Activities
The financial effect of our activities during the year can be summarised as follows:
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS | ||
|---|---|---|---|---|---|---|
| Notes | Funds |
Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | ||
| Incoming | ||||||
| resources | ||||||
| Donations and Legacies | 2a | 303,284 | 292,922 |
596,206 | 475,120 |
|
| Trading Activities for generating funds | 2b | 55,102 | 55,102 | 53,556 |
||
| Income from investments | 2c | 10,219 | 4,089 |
14,308 | 11,441 |
|
| Church activities | 2d1 | 10,017 | 12,972 |
22,989 | 7,745 |
|
| Charitable Activities |
2d2 | 4,915 | 4,915 | 2,804 |
||
| Other incoming resources | 2e | 24,000 | 24,000 | 18,929 |
||
| Total incoming resources | 407,537 | 309,983 |
717,520 | 569,595 |
||
| Resources expended | ||||||
| Costs of generating voluntary income | 3a | |||||
| Fund-raising trading costs | 3b | |||||
| Church charitable activities | 3c1 | 362,848 | 160,214 |
523,062 | 271,623 |
|
| Other Trading Activities | 3c2 | 44,167 | 44,167 | 79,162 |
||
| Governance Costs | 3d | 1,140 | 1,140 | 1,104 |
||
| Total resources expended | 408,155 | 160,214 |
568,369 | 351,889 |
||
| Net incoming/(outgoing) resources | -618 | 149,769 |
149,151 | 217,706 |
||
| Transfers between Funds | 10 | -10,000 | 10,000 |
|||
| Other recognised gains/losses | ||||||
| Gains/(losses) on revaluation of fixed assets | 5 | -30,880 | ||||
| Gains/(losses) on investment assets | 6 | |||||
| Net movement in funds | -10,618 | 159,769 |
149,151 | 186,826 |
||
| Total funds brought forward at 1 January 2025 | 1,126,256 | 122,327 |
1,248,583 | 1,061,757 |
||
| Total funds carried forward at 31 December | 2025 | 1,115,638 | 282,096 |
1,397,734 | 1,248,583 |
|
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A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Balance Sheet
Our financial position and summary of funds at the year-end were:
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible fixed assets | 5 | 940,000 | 940,000 | ||
| Investments | 6 | ||||
| Total fixed assets | 940,000 | 940,000 | |||
| Current assets | |||||
| Stock | |||||
| Short term deposits | 409,316 | 225,490 | |||
| Cash at bank and in hand | 56,756 | 93,702 | |||
| Debtors | 8 | 5,198 | 1,570 | ||
| 471,270 | 320,762 | ||||
| Creditors: amounts falling due within one year | 9 | -13,536 | -12,179 | ||
| Net current assets | 457,734 | 308,583 | |||
| Total assets less current liabilities | 1,397,734 | 1,248,583 | |||
| Creditors: amounts falling due after one year | 9 | ||||
| NET ASSETS | 7 | 1,397,734 | 1,248,583 | ||
| Funds | 7 | ||||
| Endowment funds | 10 | ||||
| Restricted funds | 10 | 282,096 | 122,327 | ||
| Unrestricted funds | 10 | 1,115,638 | 1,126,256 | ||
| 1,397,734 | 1,248,583 |
Approved by the Parochial Church Council on 15 / 1 / 2026 and signed on its behalf
Revd Will Kemp - Chairman ..................................................................................... Mr Ian Porter - Treasurer .....................................................................................
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A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
1 Accounting policies
Basis of preparation
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members
Funds accounting
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects
Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund
Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment – The PCC does not hold any endowment funds at the present time.
Income and endowments
All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably
Donations and legacies
Collections are recognised when received.
Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate
Gift aid recovered is recognised when the income to which it is attached is recognised
Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC
Charitable activities
Statutory fees for weddings and funerals are recognised when the office occurs
Other trading activities
Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b – in the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert/event hire has taken place
Sales of magazines and study notes are recognised when received
Rents from property are recognised in accordance with the rental agreements, when receipt is probable
Investment income
Interest entitlements are accounted for as they accrue. The PCC does not hold any investments other than deposits with banks, building societies and the CBF Church of England deposit fund.
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A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
All other income
All other income is recognised in accordance with the above overall policy
Gains and losses on investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church Of England deposit fund.
Expenditure
Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably
Grants
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC
Church activities
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation agreed with our Deanery. All payments due in 2025 were paid over before the end of the year.
Fixed assets
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.
Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 2006 have been capitalised in the accounts and depreciated over their useful economic life.
All expenditure on consecrated or beneficed buildings and individual items costing under £5,000 are written off in the year they were incurred
Depreciation
Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:
| Land | Nil |
|---|---|
| Buildings | Nil |
| Fixtures and fittings | 25% |
| Audio visual equipment | 30% |
| Office equipment | 20% |
No depreciation is provided on freehold buildings as the useful economic life of these assets exceeds 50 years and residual values so high that potential depreciation would be immaterial. It is the PCC's policy to maintain these assets in a continual state of sound repair. Resulting from regular impairment reviews, provision will be made if there has been any permanent diminution in value
Investments
Investments are stated at market value at the balance sheet date
Current Assets
Amounts owing to the PCC at 31 December 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 deposit either with the CBF Church of England Funds, as well as banks and building societies
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A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2 Analysis of income and endowments
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| a | Voluntary income | |||||
| Planned Giving (excluding tax refunds) | 173,559 | 11,395 | 184,954 | 133,307 | ||
| Other Planned Giving (no tax refunds) | 37,584 | 37,584 | 27,696 | |||
| Collections at all services | 2,659 | 13,186 | 15,845 | 10,958 | ||
| All other giving | 35,044 | 14,625 | 49,669 | 48,931 | ||
| Special Appeals | 4,310 | 4,310 | 6,218 | |||
| Gift Aid recoverable | 47,756 | 6,178 | 53,934 | 40,635 | ||
| Grants | 6,682 | 243,228 | 249,910 | 192,893 | ||
| Legacies | 14,482 | |||||
| 303,284 | 292,922 | 596,206 | 475,120 | |||
| b | Activities for generating funds | |||||
| Fund Raising Events | 86 | 86 | 42 | |||
| Church Hire | 6,904 | 6,904 | 7,181 | |||
| Halls Hire and Special Events in Halls | 48,112 | 48,112 | 46,333 | |||
| 55,102 | 55,102 | 53,556 | ||||
| c | Investment income | |||||
| Interest on Bank Accounts | 10,219 | 4,089 | 14,308 | 11,441 | ||
| 10,219 | 4,089 | 14,308 | 11,441 | |||
| d1 | Income from Church Activities | |||||
| Bookstall and Chichester Magazine | 1,916 | 1,916 | 217 | |||
| Activities for Youth | 1,664 | 12,972 | 14,636 | 918 | ||
| Holiday Club | 1,296 | 1,296 | 1,076 | |||
| Children's Activities | 100 | 100 | 117 | |||
| Men's Breakfasts | 1,718 | 1,718 | 1,369 | |||
| Other Church Activities | 595 | 595 | 2,287 | |||
| Tuesday Café | 81 | |||||
| Women's Ministry | 2,238 | 2,238 | 1,680 | |||
| Catering | 465 | 465 | ||||
| Income from Parish Office | 25 | 25 | ||||
| 10,017 | 12,972 | 22,989 | 7,745 | |||
| d2 | Fees for weddings and funerals | 4,915 | 4,915 | 2,804 | ||
| e | Other incoming resources | |||||
| Rental of 9 Pendean Property | 24,000 | 24,000 | 18,929 | |||
| 24,000 | 24,000 | 18,929 | ||||
| Total incoming resources | 407,537 | 309,983 | 717,520 | 569,595 |
6 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2A Incoming Resources (Restricted Fund Analysis)
| a | TOTAL | TOTAL | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Mission and Charity Fund |
Youth Fund |
Facilities Fund |
Highmead Fund |
St Andrews Hardship Fund |
Upkeep Fund |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
||
| 2025 | 2024 | ||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | ||
| Voluntary income | |||||||||
| Planned Giving (excluding tax refunds) | 10,894.77 | 500.00 | 11,394.77 | 234.61 | |||||
| Other Planned Giving (no tax refunds) | |||||||||
| Collections at all services | 12,390.08 | 796.30 | 13,186.38 | 5,891.81 | |||||
| All other giving | 8,530.00 | 6,095.00 | 14,625.00 | 5,435.27 | |||||
| Special Appeals | 4,000.00 | 310.00 | 4,310.00 | 6,217.80 | |||||
| Gift Aid recoverable | 3,101.19 | 2,874.08 | 125.00 | 77.50 | 6,177.77 | 1,557.70 | |||
| Grants | 12,000.00 | 10,000.00 | 221,228.47 | 243,228.47 | 1,698.12 | ||||
| Legacies | 14,482.57 | ||||||||
| 24,021.27 | 32,660.15 | 14,625.00 | 221,228.47 | 387.50 | 292,922.39 | 35,517.88 | |||
| b | |||||||||
| Activities for generating funds | |||||||||
| Fund RaisingEvents | |||||||||
| c | |||||||||
| Investment income | |||||||||
| Interest on Bank Accounts | 4,089.30 | 4,089.30 | |||||||
| 4,089.30 | 4,089.30 | ||||||||
| d | |||||||||
| Income from Church Activities | |||||||||
| Activities for Youth | 12,971.97 | 12,971.97 | 400.00 | ||||||
| 12,971.97 | 12,971.97 | 400.00 | |||||||
| e | |||||||||
| Other incoming resources | |||||||||
| Total incoming resources | 24,021.27 | 45,632.12 | 14,625.00 | 225,317.77 | 387.50 | 309,983.66 | 35,917.88 |
7 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
3 Analysis of expenditure
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| a | Costs of generating voluntary income | |||||
| GivingEnvelopes and Forms | ||||||
| b | Fund-raising trading costs | |||||
| Miscellaneous | ||||||
| c1 | Church Charitable Activities | |||||
| Missionary and charitable giving: | ||||||
| Overseas: | ||||||
| - Missionary Societies | 12,575 | 18,085 | 30,660 | 20,653 | ||
| Home Missions & other Church | ||||||
| Societies | 6,750 | 5,936 | 12,686 | 12,871 | ||
| 19,325 | 24,021 | 43,346 | 33,524 | |||
| Ministry costs: | ||||||
| Diocesan parish contribution | 141,500 | 141,500 | 89,410 | |||
| Staff expenses | 3,974 | 3,974 | 1,964 | |||
| Property Expenses | 34,012 | 34,012 | 15,668 | |||
| Youth Pastor | 45,610 | 45,610 | 24,296 | |||
| Church building costs: | ||||||
| Running expenses | 15,029 | 15,029 | 12,369 | |||
| Major Repairs and Projects | 35,292 | 35,292 | 5,838 | |||
| Maintenance | 46,508 | 46,508 | 4,864 | |||
| Grounds - Major Repairs and Projects | ||||||
| Upkeep of churchyard | 334 | 334 | 572 | |||
| Church activities: | ||||||
| Upkeep of services | 10,988 | 10,988 | 6,252 | |||
| Director of Music and Musicians | 22,672 | 22,672 | 20,965 | |||
| Youth Worker Expenses | ||||||
| Mission | 1,631 | 1,631 | 1,237 | |||
| Training and education | 4,665 | 4,665 | 254 | |||
| Bookstall and Chichester Magazine | 1,324 | 1,324 | 343 | |||
| Activities for Youth | 4,775 | 51,929 | 56,704 | 4,873 | ||
| Holiday Club | 2,803 | 2,803 | 2,185 | |||
| Kidzone | 142 | 142 | ||||
| Children's Activities | 524 | 524 | 848 | |||
| Ladies' Meals | 2,146 | 2,146 | 1,639 | |||
| Men's Breakfasts | 1,620 | 1,620 | 1,443 | |||
| Other Church Activity Costs | 2,415 | 2,415 | 4,427 | |||
| Tuesday Café | 27 | 27 | ||||
| Catering | 2,701 | 2,701 | 539 | |||
| Hardship Fund Payments Out | 2,464 | 2,464 | 2,166 |
8 | P a g e
A N N U A L F I N A N C I A L R E P O R T
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Church administration: | ||||||
| Salaries | 32,093 | 32,093 | 26,273 | |||
| Fees | ||||||
| Printing, stationery, photocopying | 9,807 | 9,807 | 6,994 | |||
| Other administration expenses | 2,699 | 2,699 | 2,201 | |||
| Office equipment | 32 | 32 | 479 | |||
| 362,848 | 160,214 | 523,062 | 271,623 | |||
| c2 | Other Trading Activities: | |||||
| Church Halls running costs: | ||||||
| Running expenses | 36,898 | 36,898 | 36,263 | |||
| Maintenance | 7,269 | 7,269 | 42,899 | |||
| 44,167 | 44,167 | 79,162 | ||||
| c | 407,015 | 160,214 | 567,229 | 350,785 | ||
| d | Governance costs | |||||
| Independent examination fee | 1,140 | 1,140 | 1,104 | |||
| Cost of annual accounts | ||||||
| 1,140 | 1,140 | 1,104 | ||||
| Total resources expended | 408,155 | 160,214 | 568,369 | 351,889 |
9 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
3A Resources Expended (Restricted Fund Analysis)
| TOTAL TOTAL |
|
|---|---|
| Mission and Charity Fund Youth Fund Facilities Fund Highmead Fund St Andrews Hardship Fund Upkeep Fund RESTRICTED FUNDS RESTRICTED FUNDS |
|
| 2025 2024 |
|
| £ £ £ £ £ £ £ £ |
|
| a Costs of generating voluntary income |
|
| GivingEnvelopes and Forms | |
| b Fund-raising trading costs |
|
| Miscellaneous | |
| c Church Activities |
|
| Missionary and charitable giving: | |
| Overseas: | |
| - Missionary Societies | 18,085.48 18,085.48 5,923.14 |
| - Relief and Development agencies | |
| Home Missions & other Church Societies | 5,935.79 5,935.79 3,630.87 |
| Secular Charities | |
| Ministry Costs: | |
| Youth Pastor | |
| Youth Assistant | |
| Activities for Youth | 51,929.00 51,929.00 2,593.27 |
| Activity Costs: | |
| Holiday Club | |
| Oasis | |
| Sunbeams & Tiddlywinks & Melody Makers | |
| Hardship Fund Payments Out | 2,463.50 2,463.50 2,165.94 |
| Mission | 814.44 |
| Building Project Costs: | |
| Maintenance Halls | 36,611.10 |
| Debit Interest on Loans | |
| Fees | |
| Maintenance Church | 46,508.16 46,508.16 4,863.96 |
| Major Repairs and Projects | 15,291.59 20,000.00 35,291.59 5,837.85 |
| Grounds - Major Repairs and Projects | |
| 24,021.27 51,929.00 15,291.59 20,000.00 2,463.50 46,508.16 160,213.52 62,440.57 |
|
| d Governance costs |
|
| Independent examination fee | |
| Cost of annual accounts | |
| Total resources expended | 24,021.27 51,929.00 15,291.59 20,000.00 2,463.50 46,508.16 160,213.52 62,440.57 |
| Net Movement of Funds | -6,296.88 -666.59 205,317.77 -2,076.00 -46,508.16 149,770.14 -26,522.69 |
10 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
4 Disclosures
a) Staff costs
During the year the PCC employed a full time Youth Pastor, a part time Assistant Youth Pastor (from May 25), a part time Parish Administrator, a part time Facilities Co-Ordinator, a part time Music director, a part time Caretaker, and a part time cleaner:
Staff Costs – Wages and Salaries £117,819 (£87,512 in 2024)
Staff costs include Salary and Employer Pension Contributions. The rebate for Employer's National Insurance contributions was utilised.
Clergy are employed by the Diocese of Chichester. Clergy property costs and expenses are however included in these accounts.
The PCC operates a pension scheme (since February 2017) in accordance with Government Regulations.
Employers Pension costs were £5,725 in 2025 (£3,723 in 2024).
No individual person received remuneration in excess of £60,000.
b) Payments to PCC members
Miss Mandy Hanlon received £315 for Verger duties
Other payments were made to PCC members in the year for reimbursement of expenses incurred on behalf of the PCC:
Clergy support across 3 individuals: Council Tax £5,427.72, Environmental charges £610.13, Other (including Telephone and Travel) £925.31
5 Tangible fixed assets
| Cost or valuation: As at 1 January 2025 Additions Disposals Revaluation At 31 December 2025 Depreciation As at 1 January 2025 Provided in the year Disposals At 31 December 2025 Net book amounts At 31 December 2025 At 31 December 2024 |
Rider Hall Youth Centre 9 Pendean Equipment Total 325,000.00 115,000.00 500,000.00 940,000.00 |
|---|---|
| 325,000.00 115,000.00 500,000.00 940,000.00 |
|
| 325,000.00 115,000.00 500,000.00 940,000.00 |
|
| 325,000.00 115,000.00 *500,000.00 940,000.00 |
- Inc 2024 revaluation
11 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
6 Investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church of England Deposit Fund.
7 Net assets by fund
| Net assets by fund | |
|---|---|
| Fixed assets for church use Investment fixed assets Current assets Stock Short Term Deposits Cash at Bank and in Hand Debtors Creditors: amounts falling due within one year Creditors: amounts falling due after more than one year |
Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2025 2024 £ £ £ £ £ 940,000.00 0.00 940,000.00 940,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 127,849.18 281,466.87 409,316.05 225,489.77 56,756.21 0.00 56,756.21 93,701.99 4,568.55 629.60 5,198.15 1,570.01 -13,536.22 0.00 -13,536.22 -12,179.03 0.00 0.00 0.00 0.00 |
| 1,115,637.72 282,096.47 0.00 1,397,734.19 1,248,582.74 |
8 Debtors
| Gift Aid recoverable Prepayments and accrued income Other debtors |
2025 2024 £ £ 1,396.98 1,160.46 2,851.92 0.00 949.25 409.55 |
|---|---|
| 5,198.15 1,570.01 |
9 Creditors
(i) Amounts falling due within one year
| Deferred income Accruals for utilities and other costs Interest Free Loans < 1 Year CAF Bank Loan < 1 Year 9 Pendean Equity Sharing Loan Other creditors |
2025 2024 £ £ 5,792.30 0.00 3,516.75 5,151.48 0.00 0.00 0.00 0.00 0.00 0.00 4,227.17 7,027.55 |
|---|---|
| 13,536.22 12,179.03 |
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A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
(ii) Amounts falling due after one year
| Interest Free Loans > 1 Year CAF Bank Loan > 1 Year 9 Pendean Equity Sharing Loan (2021) |
2025 2024 £ £ 0.00 0.00 0.00 0.00 0.00 0.00 |
|---|---|
| 0.00 0.00 |
The freehold land and buildings comprise the Rider Hall and Youth Centre, together with a house at 9 Pendean. These properties are held by the Chichester Diocesan Board of Finance on behalf of the PCC. It is the policy of the PCC to maintain these assets in a continual state of sound repair, and therefore no depreciation is applied to their values. The Rider Hall & Youth Centre buildings were linked to the Church in 2016 following a major building project. The PCC agreed with the Diocese as to how the demarcation between the Church and the "linked building" could be made. This has been taken into account with Insurance agreements.
In the case of 9 Pendean the property was revalued to market rate in 2024 in order to repay an equity sharing loan. No changes have been made to last years values of land and buildings and last years freehold values for the Rider Hall and Youth Centre. No impairment was felt necessary by the PCC.
10. Summary of all funds
| Bal b/fwd Income Expenditure Transfers In Transfers Out Bal c/fwd |
|
|---|---|
| 1st Jan 25 (& Other Gains/Losses) 31st Dec 25 |
|
| £ £ £ £ £ |
|
| Unrestricted Funds | |
| General fund | 1,092,499.53 403,482.34 -384,098.12 0.00 -10,000.00 1,101,883.75 |
| Designated Funds: | |
| Repairs Fund | 22,819.91 0.00 -17,412.58 0.00 0.00 5,407.33 |
| Legacy Fund NEW | 9,387.54 0.00 -2,327.67 0.00 0.00 7,059.87 |
| Men's Ministry Fund | 444.45 1,717.73 -1,620.08 0.00 0.00 542.10 |
| Women's Ministry Fund | 287.51 2,238.08 -2,146.54 0.00 0.00 379.05 |
| Childrens Activities Fund | 424.68 99.41 -524.09 0.00 0.00 0.00 |
| TuesdayCafé | 392.79 0.00 -27.17 0.00 0.00 365.62 |
| 1,126,256.41 407,537.56 -408,156.25 0.00 -10,000.00 1,115,637.72 |
|
| Restricted Funds | |
| Mission & Charity Fund | 0.00 24,021.27 -24,021.27 0.00 0.00 0.00 |
| Upkeep Fund | 113,214.75 0.00 -46,508.16 0.00 0.00 66,706.59 |
| Youth Fund | 1,347.11 45,632.12 -51,929.00 5,000.00 0.00 50.23 |
| Facilities Fund | 6,514.16 14,625.00 -15,291.59 0.00 0.00 5,847.57 |
| Highmead Fund | 0.00 225,317.77 -20,000.00 0.00 0.00 205,317.77 |
| St A HardshipFund | 1,250.31 387.50 -2,463.50 5,000.00 0.00 4,174.31 |
| 122,326.33 309,983.66 -160,213.52 10,000.00 0.00 282,096.47 |
|
| Endowment Funds | |
| 0.00 0.00 0.00 0.00 0.00 0.00 |
|
| Total funds | 1,248,582.74 717,521.22 -568,369.77 10,000.00 -10,000.00 1,397,734.19 |
13 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
10 Explanation of funds:
Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides. Unrestricted Designated funds held consist of the following :
Repairs Fund : The Fund is used to finance repairs to the church buildings, halls, housing and grounds and not covered by the Restricted Upkeep Fund. The fund now stands at £5,407. During 2025 the main expenditure was on vicarage works (£10.1k), Rider Hall Repairs and maintenance (£3.8k), Youth Centre repairs and maintenance (Inc Drainage works) (£3.4k) Total expenditure £17,412.
Legacy Fund We received no Unrestricted Legacies during 2025. This fund is to ensure any Unrestricted Legacies are used for specific projects to be determined, without being Restricted. During 2025 the expenditure was on updating the Prayer Room lighting (£0.4k) and purchasing a baptistry (Pool) (£1.9k)
Men’s Ministry Fund, Women’s Ministry Fund, Children’s Activities Fund, and Tuesday Café: These funds represent the operational balances from these church activities. Fund Balances were reviewed in 2025. The Children’s Activities Fund was fully spent during the year, and the fund has a zero balance.
Restricted Funds are not invested permanently but are to be spent within reasonable timescales. Restricted funds held consist of the following :
Mission and Charity Fund : This fund is for monies taken at special collections for nominated charities. All such monies received in 2025 have since been paid to the charities concerned, as detailed in the breakdown below, and the fund has a zero balance.
Note the below values include separate values paid away from both the General Fund and from the Restricted Fund:
| Mission and Charity Fund payments Home: Chichester Diocese Family Support Work (FSW) Off The Fence Sam & Daniela Leighton - Neighbours & Nations YWAM Befriended Hope Building Confidence A Rocha UK Overseas: Church Mission Society (CMS) Bible Society Tear Fund Ushaaqallah Benefit Society Centre for Urban Mission Nairobi (Amadet) Hope House Haiti Loiyangalani Trust Ukraine Appeal Open Doors GRAND TOTAL |
General Fund 2025 £ 2,125.00 1,200.00 2,100.00 1,200.00 125.00 2,125.00 3,000.00 4,800.00 2,650.00 19,325.00 |
Restricted Funds 2025 £ 657.61 4,053.55 1,224.63 270.84 8,191.48 1,088.42 4,298.62 4,236.12 24,021.27 |
Total All Funds 2025 £ 2,782.61 5,253.55 2,100.00 2,424.63 125.00 2,395.84 8,191.48 4,088.42 9,098.62 6,886.12 43,346.27 |
2024 £ 3,951.25 7,419.62 500.00 500.00 500.00 2,870.00 2,870.00 4,502.20 2,870.00 1,250.00 2,000.00 2,645.00 670.00 975.94 |
|---|---|---|---|---|
| 33,524.01 |
14 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
Upkeep Fund: This restricted fund represents a legacy received in 2023 with an additional final amount added in 2024 and is for the upkeep of the church. Expenditure during the year amounted to £46,508.16, and the Fund Balance is £66,706.59. The PCC have allocated £30,000 of this remaining balance to go towards a future re-roofing project for the church. During 2025 the main expenditure was on replacing the church carpets (inc Link & offices) (£17.2k), new/upgraded church paths (£10.5k) plumbing/heating (£2.3k), sound/lighting system upgrades (£12.7k), church outside pressure washing (£2.2k remedial work on the roof (£0.8k)
Youth Fund : This restricted fund is for monies donated for Youth Work. The fund was used in 2025 mainly for a planned mission trip. The PCC agreed a fund transfer of £5k from the general fund towards the mission trip. The remaining fund balance is £50.23.
Facilities Fund: This fund now holds a balance of £5,847.57, this is made up of £850 for Hall Decoration planned for Q1 2026 and the remainder set aside for small projects across the site. The main movements during the year were income of a grant towards the Youth Centre playground re-surfacing (£10k) and a donation towards the vicarage works (£4k), the fund paid out for the playground works (£10.3k) and the vicarage works (£4k).
Highmead Fund : This fund was set up in 2025 from monies received from The Highmead Christian Foundation (£221k) restricted for improvements and extensions to all the buildings and grounds (inc the Vicarage), plus Youth and Children’s ministries and any residual expenditure of the foundation. A further £4k was added from interest received on the invested monies. £20k was used towards the vicarage works. The remaining Fund balance is £205,317.77.
Hardship Fund : This fund was set up by the PCC to provide financial assistance to those deemed to be in need and who meet certain criteria. Outgoings during 2025 were £2,463.50 with offsetting income of £387.50, the PCC agreed a fund transfer of £5k from the general fund to top the fund up and the Fund stands at £4,174.31.
15 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Independent Examiner's Report
to the trustees of PCC of St Andrew’s Church, Burgess Hill
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out on pages 2 to 17.
Respective responsibilities of trustees and examiner
As the charity’s trustees of PCC of St Andrew’s Church, Burgess Hill 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 PCC of St Andrew’s Church, Burgess Hill 's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since PCC of St Andrew’s Church, Burgess Hill’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of PCC of St Andrew’s Church, Burgess Hill as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
13.2.26
………………………………………… ……………………
K Gomes FCIE MAAT Date
16 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Annual Financial Report
of
The Parochial Church Council of the Ecclesiastical Parish of
St Andrew’s, Burgess Hill
St Andrew’s Church, Cants Lane, Burgess Hill, West Sussex RH15 0LG
Registered Charity no: 1131284
For the year ended 31st December 2025
CONTENTS
Page
-
2 Statement of financial activities 3 Balance sheet 4 Notes to the accounts
-
16 Report of the independent examiner
St Andrew’s Church, Burgess Hill registered charity number 1131284 Statement of Financial Activities
The financial effect of our activities during the year can be summarised as follows:
| Unrestricted | Restricted |
Endowment | FUNDS |
FUNDS | ||
|---|---|---|---|---|---|---|
| Notes | Funds |
Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | ||
| Incoming | ||||||
| resources | ||||||
| Donations and Legacies | 2a | 303,284 | 292,922 |
596,206 | 475,120 |
|
| Trading Activities for generating funds | 2b | 55,102 | 55,102 | 53,556 |
||
| Income from investments | 2c | 10,219 | 4,089 |
14,308 | 11,441 |
|
| Church activities | 2d1 | 10,017 | 12,972 |
22,989 | 7,745 |
|
| Charitable Activities |
2d2 | 4,915 | 4,915 | 2,804 |
||
| Other incoming resources | 2e | 24,000 | 24,000 | 18,929 |
||
| Total incoming resources | 407,537 | 309,983 |
717,520 | 569,595 |
||
| Resources expended | ||||||
| Costs of generating voluntary income | 3a | |||||
| Fund-raising trading costs | 3b | |||||
| Church charitable activities | 3c1 | 362,848 | 160,214 |
523,062 | 271,623 |
|
| Other Trading Activities | 3c2 | 44,167 | 44,167 | 79,162 |
||
| Governance Costs | 3d | 1,140 | 1,140 | 1,104 |
||
| Total resources expended | 408,155 | 160,214 |
568,369 | 351,889 |
||
| Net incoming/(outgoing) resources | -618 | 149,769 |
149,151 | 217,706 |
||
| Transfers between Funds | 10 | -10,000 | 10,000 |
|||
| Other recognised gains/losses | ||||||
| Gains/(losses) on revaluation of fixed assets | 5 | -30,880 | ||||
| Gains/(losses) on investment assets | 6 | |||||
| Net movement in funds | -10,618 | 159,769 |
149,151 | 186,826 |
||
| Total funds brought forward at 1 January 2025 | 1,126,256 | 122,327 |
1,248,583 | 1,061,757 |
||
| Total funds carried forward at 31 December | 2025 | 1,115,638 | 282,096 |
1,397,734 | 1,248,583 |
|
2 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Balance Sheet
Our financial position and summary of funds at the year-end were:
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Fixed assets | |||||
| Tangible fixed assets | 5 | 940,000 | 940,000 | ||
| Investments | 6 | ||||
| Total fixed assets | 940,000 | 940,000 | |||
| Current assets | |||||
| Stock | |||||
| Short term deposits | 409,316 | 225,490 | |||
| Cash at bank and in hand | 56,756 | 93,702 | |||
| Debtors | 8 | 5,198 | 1,570 | ||
| 471,270 | 320,762 | ||||
| Creditors: amounts falling due within one year | 9 | -13,536 | -12,179 | ||
| Net current assets | 457,734 | 308,583 | |||
| Total assets less current liabilities | 1,397,734 | 1,248,583 | |||
| Creditors: amounts falling due after one year | 9 | ||||
| NET ASSETS | 7 | 1,397,734 | 1,248,583 | ||
| Funds | 7 | ||||
| Endowment funds | 10 | ||||
| Restricted funds | 10 | 282,096 | 122,327 | ||
| Unrestricted funds | 10 | 1,115,638 | 1,126,256 | ||
| 1,397,734 | 1,248,583 |
Approved by the Parochial Church Council on 15 / 1 / 2026 and signed on its behalf
Revd Will Kemp - Chairman ..................................................................................... Mr Ian Porter - Treasurer .....................................................................................
3 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
1 Accounting policies
Basis of preparation
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members
Funds accounting
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects
Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund
Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment – The PCC does not hold any endowment funds at the present time.
Income and endowments
All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably
Donations and legacies
Collections are recognised when received.
Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate
Gift aid recovered is recognised when the income to which it is attached is recognised
Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC
Charitable activities
Statutory fees for weddings and funerals are recognised when the office occurs
Other trading activities
Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b – in the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert/event hire has taken place
Sales of magazines and study notes are recognised when received
Rents from property are recognised in accordance with the rental agreements, when receipt is probable
Investment income
Interest entitlements are accounted for as they accrue. The PCC does not hold any investments other than deposits with banks, building societies and the CBF Church of England deposit fund.
4 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
All other income
All other income is recognised in accordance with the above overall policy
Gains and losses on investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church Of England deposit fund.
Expenditure
Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably
Grants
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC
Church activities
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation agreed with our Deanery. All payments due in 2025 were paid over before the end of the year.
Fixed assets
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.
Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 2006 have been capitalised in the accounts and depreciated over their useful economic life.
All expenditure on consecrated or beneficed buildings and individual items costing under £5,000 are written off in the year they were incurred
Depreciation
Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:
| Land | Nil |
|---|---|
| Buildings | Nil |
| Fixtures and fittings | 25% |
| Audio visual equipment | 30% |
| Office equipment | 20% |
No depreciation is provided on freehold buildings as the useful economic life of these assets exceeds 50 years and residual values so high that potential depreciation would be immaterial. It is the PCC's policy to maintain these assets in a continual state of sound repair. Resulting from regular impairment reviews, provision will be made if there has been any permanent diminution in value
Investments
Investments are stated at market value at the balance sheet date
Current Assets
Amounts owing to the PCC at 31 December 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 deposit either with the CBF Church of England Funds, as well as banks and building societies
5 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2 Analysis of income and endowments
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| a | Voluntary income | |||||
| Planned Giving (excluding tax refunds) | 173,559 | 11,395 | 184,954 | 133,307 | ||
| Other Planned Giving (no tax refunds) | 37,584 | 37,584 | 27,696 | |||
| Collections at all services | 2,659 | 13,186 | 15,845 | 10,958 | ||
| All other giving | 35,044 | 14,625 | 49,669 | 48,931 | ||
| Special Appeals | 4,310 | 4,310 | 6,218 | |||
| Gift Aid recoverable | 47,756 | 6,178 | 53,934 | 40,635 | ||
| Grants | 6,682 | 243,228 | 249,910 | 192,893 | ||
| Legacies | 14,482 | |||||
| 303,284 | 292,922 | 596,206 | 475,120 | |||
| b | Activities for generating funds | |||||
| Fund Raising Events | 86 | 86 | 42 | |||
| Church Hire | 6,904 | 6,904 | 7,181 | |||
| Halls Hire and Special Events in Halls | 48,112 | 48,112 | 46,333 | |||
| 55,102 | 55,102 | 53,556 | ||||
| c | Investment income | |||||
| Interest on Bank Accounts | 10,219 | 4,089 | 14,308 | 11,441 | ||
| 10,219 | 4,089 | 14,308 | 11,441 | |||
| d1 | Income from Church Activities | |||||
| Bookstall and Chichester Magazine | 1,916 | 1,916 | 217 | |||
| Activities for Youth | 1,664 | 12,972 | 14,636 | 918 | ||
| Holiday Club | 1,296 | 1,296 | 1,076 | |||
| Children's Activities | 100 | 100 | 117 | |||
| Men's Breakfasts | 1,718 | 1,718 | 1,369 | |||
| Other Church Activities | 595 | 595 | 2,287 | |||
| Tuesday Café | 81 | |||||
| Women's Ministry | 2,238 | 2,238 | 1,680 | |||
| Catering | 465 | 465 | ||||
| Income from Parish Office | 25 | 25 | ||||
| 10,017 | 12,972 | 22,989 | 7,745 | |||
| d2 | Fees for weddings and funerals | 4,915 | 4,915 | 2,804 | ||
| e | Other incoming resources | |||||
| Rental of 9 Pendean Property | 24,000 | 24,000 | 18,929 | |||
| 24,000 | 24,000 | 18,929 | ||||
| Total incoming resources | 407,537 | 309,983 | 717,520 | 569,595 |
6 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
2A Incoming Resources (Restricted Fund Analysis)
| a | TOTAL | TOTAL | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Mission and Charity Fund |
Youth Fund |
Facilities Fund |
Highmead Fund |
St Andrews Hardship Fund |
Upkeep Fund |
RESTRICTED FUNDS |
RESTRICTED FUNDS |
||
| 2025 | 2024 | ||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | ||
| Voluntary income | |||||||||
| Planned Giving (excluding tax refunds) | 10,894.77 | 500.00 | 11,394.77 | 234.61 | |||||
| Other Planned Giving (no tax refunds) | |||||||||
| Collections at all services | 12,390.08 | 796.30 | 13,186.38 | 5,891.81 | |||||
| All other giving | 8,530.00 | 6,095.00 | 14,625.00 | 5,435.27 | |||||
| Special Appeals | 4,000.00 | 310.00 | 4,310.00 | 6,217.80 | |||||
| Gift Aid recoverable | 3,101.19 | 2,874.08 | 125.00 | 77.50 | 6,177.77 | 1,557.70 | |||
| Grants | 12,000.00 | 10,000.00 | 221,228.47 | 243,228.47 | 1,698.12 | ||||
| Legacies | 14,482.57 | ||||||||
| 24,021.27 | 32,660.15 | 14,625.00 | 221,228.47 | 387.50 | 292,922.39 | 35,517.88 | |||
| b | |||||||||
| Activities for generating funds | |||||||||
| Fund RaisingEvents | |||||||||
| c | |||||||||
| Investment income | |||||||||
| Interest on Bank Accounts | 4,089.30 | 4,089.30 | |||||||
| 4,089.30 | 4,089.30 | ||||||||
| d | |||||||||
| Income from Church Activities | |||||||||
| Activities for Youth | 12,971.97 | 12,971.97 | 400.00 | ||||||
| 12,971.97 | 12,971.97 | 400.00 | |||||||
| e | |||||||||
| Other incoming resources | |||||||||
| Total incoming resources | 24,021.27 | 45,632.12 | 14,625.00 | 225,317.77 | 387.50 | 309,983.66 | 35,917.88 |
7 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
3 Analysis of expenditure
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| a | Costs of generating voluntary income | |||||
| GivingEnvelopes and Forms | ||||||
| b | Fund-raising trading costs | |||||
| Miscellaneous | ||||||
| c1 | Church Charitable Activities | |||||
| Missionary and charitable giving: | ||||||
| Overseas: | ||||||
| - Missionary Societies | 12,575 | 18,085 | 30,660 | 20,653 | ||
| Home Missions & other Church | ||||||
| Societies | 6,750 | 5,936 | 12,686 | 12,871 | ||
| 19,325 | 24,021 | 43,346 | 33,524 | |||
| Ministry costs: | ||||||
| Diocesan parish contribution | 141,500 | 141,500 | 89,410 | |||
| Staff expenses | 3,974 | 3,974 | 1,964 | |||
| Property Expenses | 34,012 | 34,012 | 15,668 | |||
| Youth Pastor | 45,610 | 45,610 | 24,296 | |||
| Church building costs: | ||||||
| Running expenses | 15,029 | 15,029 | 12,369 | |||
| Major Repairs and Projects | 35,292 | 35,292 | 5,838 | |||
| Maintenance | 46,508 | 46,508 | 4,864 | |||
| Grounds - Major Repairs and Projects | ||||||
| Upkeep of churchyard | 334 | 334 | 572 | |||
| Church activities: | ||||||
| Upkeep of services | 10,988 | 10,988 | 6,252 | |||
| Director of Music and Musicians | 22,672 | 22,672 | 20,965 | |||
| Youth Worker Expenses | ||||||
| Mission | 1,631 | 1,631 | 1,237 | |||
| Training and education | 4,665 | 4,665 | 254 | |||
| Bookstall and Chichester Magazine | 1,324 | 1,324 | 343 | |||
| Activities for Youth | 4,775 | 51,929 | 56,704 | 4,873 | ||
| Holiday Club | 2,803 | 2,803 | 2,185 | |||
| Kidzone | 142 | 142 | ||||
| Children's Activities | 524 | 524 | 848 | |||
| Ladies' Meals | 2,146 | 2,146 | 1,639 | |||
| Men's Breakfasts | 1,620 | 1,620 | 1,443 | |||
| Other Church Activity Costs | 2,415 | 2,415 | 4,427 | |||
| Tuesday Café | 27 | 27 | ||||
| Catering | 2,701 | 2,701 | 539 | |||
| Hardship Fund Payments Out | 2,464 | 2,464 | 2,166 |
8 | P a g e
A N N U A L F I N A N C I A L R E P O R T
| TOTAL | TOTAL | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | FUNDS |
FUNDS | ||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Church administration: | ||||||
| Salaries | 32,093 | 32,093 | 26,273 | |||
| Fees | ||||||
| Printing, stationery, photocopying | 9,807 | 9,807 | 6,994 | |||
| Other administration expenses | 2,699 | 2,699 | 2,201 | |||
| Office equipment | 32 | 32 | 479 | |||
| 362,848 | 160,214 | 523,062 | 271,623 | |||
| c2 | Other Trading Activities: | |||||
| Church Halls running costs: | ||||||
| Running expenses | 36,898 | 36,898 | 36,263 | |||
| Maintenance | 7,269 | 7,269 | 42,899 | |||
| 44,167 | 44,167 | 79,162 | ||||
| c | 407,015 | 160,214 | 567,229 | 350,785 | ||
| d | Governance costs | |||||
| Independent examination fee | 1,140 | 1,140 | 1,104 | |||
| Cost of annual accounts | ||||||
| 1,140 | 1,140 | 1,104 | ||||
| Total resources expended | 408,155 | 160,214 | 568,369 | 351,889 |
9 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
3A Resources Expended (Restricted Fund Analysis)
| TOTAL TOTAL |
|
|---|---|
| Mission and Charity Fund Youth Fund Facilities Fund Highmead Fund St Andrews Hardship Fund Upkeep Fund RESTRICTED FUNDS RESTRICTED FUNDS |
|
| 2025 2024 |
|
| £ £ £ £ £ £ £ £ |
|
| a Costs of generating voluntary income |
|
| GivingEnvelopes and Forms | |
| b Fund-raising trading costs |
|
| Miscellaneous | |
| c Church Activities |
|
| Missionary and charitable giving: | |
| Overseas: | |
| - Missionary Societies | 18,085.48 18,085.48 5,923.14 |
| - Relief and Development agencies | |
| Home Missions & other Church Societies | 5,935.79 5,935.79 3,630.87 |
| Secular Charities | |
| Ministry Costs: | |
| Youth Pastor | |
| Youth Assistant | |
| Activities for Youth | 51,929.00 51,929.00 2,593.27 |
| Activity Costs: | |
| Holiday Club | |
| Oasis | |
| Sunbeams & Tiddlywinks & Melody Makers | |
| Hardship Fund Payments Out | 2,463.50 2,463.50 2,165.94 |
| Mission | 814.44 |
| Building Project Costs: | |
| Maintenance Halls | 36,611.10 |
| Debit Interest on Loans | |
| Fees | |
| Maintenance Church | 46,508.16 46,508.16 4,863.96 |
| Major Repairs and Projects | 15,291.59 20,000.00 35,291.59 5,837.85 |
| Grounds - Major Repairs and Projects | |
| 24,021.27 51,929.00 15,291.59 20,000.00 2,463.50 46,508.16 160,213.52 62,440.57 |
|
| d Governance costs |
|
| Independent examination fee | |
| Cost of annual accounts | |
| Total resources expended | 24,021.27 51,929.00 15,291.59 20,000.00 2,463.50 46,508.16 160,213.52 62,440.57 |
| Net Movement of Funds | -6,296.88 -666.59 205,317.77 -2,076.00 -46,508.16 149,770.14 -26,522.69 |
10 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
4 Disclosures
a) Staff costs
During the year the PCC employed a full time Youth Pastor, a part time Assistant Youth Pastor (from May 25), a part time Parish Administrator, a part time Facilities Co-Ordinator, a part time Music director, a part time Caretaker, and a part time cleaner:
Staff Costs – Wages and Salaries £117,819 (£87,512 in 2024)
Staff costs include Salary and Employer Pension Contributions. The rebate for Employer's National Insurance contributions was utilised.
Clergy are employed by the Diocese of Chichester. Clergy property costs and expenses are however included in these accounts.
The PCC operates a pension scheme (since February 2017) in accordance with Government Regulations.
Employers Pension costs were £5,725 in 2025 (£3,723 in 2024).
No individual person received remuneration in excess of £60,000.
b) Payments to PCC members
Miss Mandy Hanlon received £315 for Verger duties
Other payments were made to PCC members in the year for reimbursement of expenses incurred on behalf of the PCC:
Clergy support across 3 individuals: Council Tax £5,427.72, Environmental charges £610.13, Other (including Telephone and Travel) £925.31
5 Tangible fixed assets
| Cost or valuation: As at 1 January 2025 Additions Disposals Revaluation At 31 December 2025 Depreciation As at 1 January 2025 Provided in the year Disposals At 31 December 2025 Net book amounts At 31 December 2025 At 31 December 2024 |
Rider Hall Youth Centre 9 Pendean Equipment Total 325,000.00 115,000.00 500,000.00 940,000.00 |
|---|---|
| 325,000.00 115,000.00 500,000.00 940,000.00 |
|
| 325,000.00 115,000.00 500,000.00 940,000.00 |
|
| 325,000.00 115,000.00 *500,000.00 940,000.00 |
- Inc 2024 revaluation
11 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
6 Investments
The only investments held by the PCC are deposits with banks, building societies and the CBF Church of England Deposit Fund.
7 Net assets by fund
| Net assets by fund | |
|---|---|
| Fixed assets for church use Investment fixed assets Current assets Stock Short Term Deposits Cash at Bank and in Hand Debtors Creditors: amounts falling due within one year Creditors: amounts falling due after more than one year |
Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2025 2024 £ £ £ £ £ 940,000.00 0.00 940,000.00 940,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 127,849.18 281,466.87 409,316.05 225,489.77 56,756.21 0.00 56,756.21 93,701.99 4,568.55 629.60 5,198.15 1,570.01 -13,536.22 0.00 -13,536.22 -12,179.03 0.00 0.00 0.00 0.00 |
| 1,115,637.72 282,096.47 0.00 1,397,734.19 1,248,582.74 |
8 Debtors
| Gift Aid recoverable Prepayments and accrued income Other debtors |
2025 2024 £ £ 1,396.98 1,160.46 2,851.92 0.00 949.25 409.55 |
|---|---|
| 5,198.15 1,570.01 |
9 Creditors
(i) Amounts falling due within one year
| Deferred income Accruals for utilities and other costs Interest Free Loans < 1 Year CAF Bank Loan < 1 Year 9 Pendean Equity Sharing Loan Other creditors |
2025 2024 £ £ 5,792.30 0.00 3,516.75 5,151.48 0.00 0.00 0.00 0.00 0.00 0.00 4,227.17 7,027.55 |
|---|---|
| 13,536.22 12,179.03 |
12 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
(ii) Amounts falling due after one year
| Interest Free Loans > 1 Year CAF Bank Loan > 1 Year 9 Pendean Equity Sharing Loan (2021) |
2025 2024 £ £ 0.00 0.00 0.00 0.00 0.00 0.00 |
|---|---|
| 0.00 0.00 |
The freehold land and buildings comprise the Rider Hall and Youth Centre, together with a house at 9 Pendean. These properties are held by the Chichester Diocesan Board of Finance on behalf of the PCC. It is the policy of the PCC to maintain these assets in a continual state of sound repair, and therefore no depreciation is applied to their values. The Rider Hall & Youth Centre buildings were linked to the Church in 2016 following a major building project. The PCC agreed with the Diocese as to how the demarcation between the Church and the "linked building" could be made. This has been taken into account with Insurance agreements.
In the case of 9 Pendean the property was revalued to market rate in 2024 in order to repay an equity sharing loan. No changes have been made to last years values of land and buildings and last years freehold values for the Rider Hall and Youth Centre. No impairment was felt necessary by the PCC.
10. Summary of all funds
| Bal b/fwd Income Expenditure Transfers In Transfers Out Bal c/fwd |
|
|---|---|
| 1st Jan 25 (& Other Gains/Losses) 31st Dec 25 |
|
| £ £ £ £ £ |
|
| Unrestricted Funds | |
| General fund | 1,092,499.53 403,482.34 -384,098.12 0.00 -10,000.00 1,101,883.75 |
| Designated Funds: | |
| Repairs Fund | 22,819.91 0.00 -17,412.58 0.00 0.00 5,407.33 |
| Legacy Fund NEW | 9,387.54 0.00 -2,327.67 0.00 0.00 7,059.87 |
| Men's Ministry Fund | 444.45 1,717.73 -1,620.08 0.00 0.00 542.10 |
| Women's Ministry Fund | 287.51 2,238.08 -2,146.54 0.00 0.00 379.05 |
| Childrens Activities Fund | 424.68 99.41 -524.09 0.00 0.00 0.00 |
| TuesdayCafé | 392.79 0.00 -27.17 0.00 0.00 365.62 |
| 1,126,256.41 407,537.56 -408,156.25 0.00 -10,000.00 1,115,637.72 |
|
| Restricted Funds | |
| Mission & Charity Fund | 0.00 24,021.27 -24,021.27 0.00 0.00 0.00 |
| Upkeep Fund | 113,214.75 0.00 -46,508.16 0.00 0.00 66,706.59 |
| Youth Fund | 1,347.11 45,632.12 -51,929.00 5,000.00 0.00 50.23 |
| Facilities Fund | 6,514.16 14,625.00 -15,291.59 0.00 0.00 5,847.57 |
| Highmead Fund | 0.00 225,317.77 -20,000.00 0.00 0.00 205,317.77 |
| St A HardshipFund | 1,250.31 387.50 -2,463.50 5,000.00 0.00 4,174.31 |
| 122,326.33 309,983.66 -160,213.52 10,000.00 0.00 282,096.47 |
|
| Endowment Funds | |
| 0.00 0.00 0.00 0.00 0.00 0.00 |
|
| Total funds | 1,248,582.74 717,521.22 -568,369.77 10,000.00 -10,000.00 1,397,734.19 |
13 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
10 Explanation of funds:
Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides. Unrestricted Designated funds held consist of the following :
Repairs Fund : The Fund is used to finance repairs to the church buildings, halls, housing and grounds and not covered by the Restricted Upkeep Fund. The fund now stands at £5,407. During 2025 the main expenditure was on vicarage works (£10.1k), Rider Hall Repairs and maintenance (£3.8k), Youth Centre repairs and maintenance (Inc Drainage works) (£3.4k) Total expenditure £17,412.
Legacy Fund We received no Unrestricted Legacies during 2025. This fund is to ensure any Unrestricted Legacies are used for specific projects to be determined, without being Restricted. During 2025 the expenditure was on updating the Prayer Room lighting (£0.4k) and purchasing a baptistry (Pool) (£1.9k)
Men’s Ministry Fund, Women’s Ministry Fund, Children’s Activities Fund, and Tuesday Café: These funds represent the operational balances from these church activities. Fund Balances were reviewed in 2025. The Children’s Activities Fund was fully spent during the year, and the fund has a zero balance.
Restricted Funds are not invested permanently but are to be spent within reasonable timescales. Restricted funds held consist of the following :
Mission and Charity Fund : This fund is for monies taken at special collections for nominated charities. All such monies received in 2025 have since been paid to the charities concerned, as detailed in the breakdown below, and the fund has a zero balance.
Note the below values include separate values paid away from both the General Fund and from the Restricted Fund:
| Mission and Charity Fund payments Home: Chichester Diocese Family Support Work (FSW) Off The Fence Sam & Daniela Leighton - Neighbours & Nations YWAM Befriended Hope Building Confidence A Rocha UK Overseas: Church Mission Society (CMS) Bible Society Tear Fund Ushaaqallah Benefit Society Centre for Urban Mission Nairobi (Amadet) Hope House Haiti Loiyangalani Trust Ukraine Appeal Open Doors GRAND TOTAL |
General Fund 2025 £ 2,125.00 1,200.00 2,100.00 1,200.00 125.00 2,125.00 3,000.00 4,800.00 2,650.00 19,325.00 |
Restricted Funds 2025 £ 657.61 4,053.55 1,224.63 270.84 8,191.48 1,088.42 4,298.62 4,236.12 24,021.27 |
Total All Funds 2025 £ 2,782.61 5,253.55 2,100.00 2,424.63 125.00 2,395.84 8,191.48 4,088.42 9,098.62 6,886.12 43,346.27 |
2024 £ 3,951.25 7,419.62 500.00 500.00 500.00 2,870.00 2,870.00 4,502.20 2,870.00 1,250.00 2,000.00 2,645.00 670.00 975.94 |
|---|---|---|---|---|
| 33,524.01 |
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A N N U A L F I N A N C I A L R E P O R T
St Andrew’s Church, Burgess Hill registered charity number 1131284
Notes to the Financial Report
Upkeep Fund: This restricted fund represents a legacy received in 2023 with an additional final amount added in 2024 and is for the upkeep of the church. Expenditure during the year amounted to £46,508.16, and the Fund Balance is £66,706.59. The PCC have allocated £30,000 of this remaining balance to go towards a future re-roofing project for the church. During 2025 the main expenditure was on replacing the church carpets (inc Link & offices) (£17.2k), new/upgraded church paths (£10.5k) plumbing/heating (£2.3k), sound/lighting system upgrades (£12.7k), church outside pressure washing (£2.2k remedial work on the roof (£0.8k)
Youth Fund : This restricted fund is for monies donated for Youth Work. The fund was used in 2025 mainly for a planned mission trip. The PCC agreed a fund transfer of £5k from the general fund towards the mission trip. The remaining fund balance is £50.23.
Facilities Fund: This fund now holds a balance of £5,847.57, this is made up of £850 for Hall Decoration planned for Q1 2026 and the remainder set aside for small projects across the site. The main movements during the year were income of a grant towards the Youth Centre playground re-surfacing (£10k) and a donation towards the vicarage works (£4k), the fund paid out for the playground works (£10.3k) and the vicarage works (£4k).
Highmead Fund : This fund was set up in 2025 from monies received from The Highmead Christian Foundation (£221k) restricted for improvements and extensions to all the buildings and grounds (inc the Vicarage), plus Youth and Children’s ministries and any residual expenditure of the foundation. A further £4k was added from interest received on the invested monies. £20k was used towards the vicarage works. The remaining Fund balance is £205,317.77.
Hardship Fund : This fund was set up by the PCC to provide financial assistance to those deemed to be in need and who meet certain criteria. Outgoings during 2025 were £2,463.50 with offsetting income of £387.50, the PCC agreed a fund transfer of £5k from the general fund to top the fund up and the Fund stands at £4,174.31.
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A N N U A L F I N A N C I A L R E P O R T
Independent Examiner's Report
to the trustees of PCC of St Andrew’s Church, Burgess Hill
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out on pages 2 to 17.
Respective responsibilities of trustees and examiner
As the charity’s trustees of PCC of St Andrew’s Church, Burgess Hill 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 PCC of St Andrew’s Church, Burgess Hill 's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since PCC of St Andrew’s Church, Burgess Hill’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of PCC of St Andrew’s Church, Burgess Hill as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
13.2.26
………………………………………… ……………………
K Gomes FCIE MAAT Date
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A N N U A L F I N A N C I A L R E P O R T