ChgTih- reEi5tration number 1131405 IEngl#nd and THE PAROCHIALCHURCH COU]YCILOFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD ANNUAL REPORT AND U]YAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD LEGALAND ADMINISTRATIVE INFORMATION Tru5tee5 Rei.. Luk"¢ MrKinn(>n Whit¢man J Brn"ani J Durrthi J Kal'e J Phipps J I￿a￿￿5 A ].- J frankhuijzen S J Linion J W l.anca5trr A Durrani H C knunthr E M'hiitaker {Apw1n￿￿ 18 Ma> 20251 {Ap￿)InIed l¥ Mas 20251 N R¢ev¢s c.harity re%15tration l-.nglarwJ and Ilaks 1131405 PritheipAI Addr¢ iiiihun's Parish oJfi¢¢ i %iiiihun'¥ C'10￿. Indeptndent txamintr DarrLn Harding ACA FCCA DChA IiiLhard IblacL I)obwn ￿ty1￿* l.lini￿d Cimuiid l.-IIKIT 1-7 %ia114Trn Road C-raivlc 'Ls1 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD CONTENTS Page Irust¢¢s' re￿rt 1ndl￿n(￿.nL ¢x￿1n¢￿S r¥Wrt Siaiemeni of linancial aLiiviiies Ilalunce shtti Nolis t(1 thL IinanLLal sta*Thnts 9-23 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The tTusiets presetji theiT anthual re￿)rt and finathcial foT ihe )'eatertded 31 Decem￿[ 2025. The financial 51aietnenis have t*en prepared in accordan¢e i%iih the accounting JK)lieits sei in noie I 10 Iht finanLial staienients and complN' ii'iih (he charity's goi'erning docunieni. (he Chariiies Aci 2011. fRS 102 '1The Finaiicial Rtwning lalldaTd applicable in the LIK and Republic of Ireland" and Ihe C"hariiie% SORP "Accfjuniing and Rew)rting bi. C'haTilies'. 8ial¢mtnl ol. R¢Lomm¢nd¢d Ilraciic¢ applicable 10 charities rffeparing their arrounts in accordanc£ ivith the Financial ￿t￿rtIng sianddrd dppli¢abli in th¥ IJK and R¢'publiL of1rLI￿d IFRS 1021"_ Objtttivts *ClLVlties I"h¢ l)¢ifi)Lhial C'hurLh C'iiuncil IKCI has Ihe reswbnsibilit). of M'ith th¢ incuJnbenL lThe ￿e￿¢Tend l.uke 11.'hilemiin nJ IhL ¢hurLhwardens, in.. ThL promotion ot. t￿. gos￿[ ol. th¢ Lord J¢sus CbriM a¢¢ordith8 w th¢ thKtyitKs and pra¢ii¢¢s ot. lh¢ Chur¢h ot I'.ngland. l)riiiii()iing in ihL parish Ihc w￿)k. mission ofihc church. [L￿Oral. xKial. evaThgelLS1ie and eeumenical. l() kn(IM Ji%u% tK'IlLr and mukc Him kI￿r k'noiin. l•ruLiiiiil %uprrf)n und LaTL for [￿1)Pk. in IhL' pari>h. from th¢ !'0ung¢s1 w Ik eld¢¥l. irre5￿CliVe uf level uf n￿￿ (Ir Ibr()vidin¥ linan¢ial supp)n for in n¢¢d and. 10 other Ow1￿110t)$ with similar obj¢ciiv¢s. 'I'hL tru%lL*% havL paid due regard ￿ gUidar￿* is5￿1 M. the Chariis. Commission on public tK"IlLlii and in particular iliL.srKciliL giuidunLL i>n"IharitlLS li)r IhL udi'arbLLmLni uf rLI1g￿n whLn dl'ciding what aciiviiiLS IhL chariii. slMTruld undlrtaki. Achievements and ptrform4nce I'hL I>CL ha% LompliLd iiith ihi dul% undl'r %iiion S of ihc %alig1￿ing al￿ C"l¢r&N I)i%LiplinL Mla￿U￿ 2U16, lully r¢'¢i)gni%ing ils duly l(} ha%¢ du¢ r¢'g3rd iiTr 11(iu*' ofiiishop%' guidan￿ on saf¢guarding rhildr¥'n and vulii¥rahl¥ aduli%. In 2Q25 WL LxintinuLd 10 and the follow.ing objeciivcs and aciiviiies ￿ fulfil OUT aim%'. l.'nJbling mdny ￿Trp1e rAKKsible 10 ii"orship our Lhurch l.,nl4 bling a% many FLopIL as rrtTr.Is¢blL 10 tK'¢omL part ofour parish communiiy Ii4iihing. bapiising ￿7nd nunuring ncii and ex1￿Ing bclicvcrs Maintaining an overview ofii"or5hip 1hroug1￿ul th¢ parish C-nnsi(k'rin8 how %rvir¥s Can iniolv¢ th¢ man! group￿ ihai lil'¢ M"ithin th¢ parish lTruttine laiih into praclicc. Ihr()ugh sacramcrtl and prai"¢r. 5cfipiuTC athd music ()IlLrInL￿ Hi)r*hip dnd pra>-Lr. ILdmingi thL (los￿1. in 5NII gruup si1￿110t15 As5isiin¥ PLiipIL from all walks c)r lifL 10 ￿'I-Ll[￿p I￿.1r kno%%-ILdgL of. and trusi in. JL%us Prowision ol-pasioral iare for rrtopll living in ihe parish ProTri5ion ol'assi51anc¢ lo Ihe wor and n¢¢d!- ofih¢ pari Qtiying gran15 to m)55ionar% organi5alions L'aching nut tn the unchurched ihtough our Heh5iie. FxelxM>k" pages and A ChuTch Near You. Mairtiaining the fdbri¢ of the Church buildin8 as # historic atmi culiurni centsE in the lo￿￿. ttendance at worship Th¢ church lamil}' i￿¢1¢0m¢S V15ilor5 from iyiihin as ii"¢ll as outsid¢ ihe paTish ix)un4JaTh. Vi51tors attend bN' ￿[sonal clioic¢ and. il 1% nur great pleisure to welcotne indiTriduals and fatnilies fTOrn all ￿"￿Ik".￿ of life lo tsk-e part in ihe life of the chuTch. ￿'e LiTrniend thdt v()lunt￿. JltendJrtL¢ irt M"vr%hippinE the LoTd Jesu% Chri5L is a majui demon%lration Of ihe public ￿n￿ri1 i?f i)ur aLiiviiies. II'L look to LnLourngL thc dccELning of faith for all &gL& and alongsidL our *r¥iccs iherL" is a programmc for Noung ptople Irom crèche Ihrough 10 ieenagers. "I"h¢ av¢rag¢ r¢gular ii¢¢kls' att¢ndanc¢. count¢d during Octoirr w35 173 adults and 12 children, wiih th¢ nurnber increasing on Harve%t Sundd)" and with Baptisms. Since Luk"e knok up hi% W in 2024_ haTre iThc￿ in service alIend￿Ce, and il has k'Ln a gTLai LncouragLmLnt tu ii¢lLume families indii"idutsls tsi Si. SM"ithurt s. P38¢ 1 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Easier is ihL hiEh ￿1￿1 in tht chuTLh's )LaT and. Ihthnks ￿ our ￿.1(Sup]N)rt1llg cufaiL athd a TtiiTLd PriLSL were able 10 offer a fLIII Hol). ￿lL*k wilh all Iht seJTrices from Palm Sunda! 10 Easier Da% iiiih a chIld￿n s holidas club during ihL ￿'¢ek. Thi rlormed ihe Easkr Sior) on G￿d Frida) moming In churLh for famil! memkrs. On Ea￿tr Dal i¥e held a Dawn Lucharisi. lil Iht new lire ol. F.aster and ihe Paschal Candle. Il'e also ￿neWed our Baptismal VOH'S iii church. Ai Laster Ihere ¢T¢ 2011 communicanis and 28Y rtopl¢ ai ihe sen'ices. Christmas is a iimt of L*lebr&iiort i%hLfL' tnani ￿￿liOnS ofiht comtnunil)" come knEtthtr. This ytar i4'e providLd a I'LIII programmL of SL'fviLL'S OPLtt io ilk. public and %ILlcomL￿d ihe local Sch￿1> for i￿.ir Catol SifviLts in Ihe church. WL als held a L hrislltigle ￿tr￿lLe. a PiViSh Carol krvice. i1%0 Crib ices. Nlidnighi Mass and on Chrisimas Morning Ihere %4.as a l.aiiiilv l.'uLhari.qi. All IhLse geTricLs ￿'ere ￿¢11 aiiended li iih a high volurne o( lis1￿r5 ai eacli. Ai Lhrismas over 3.840 pIL atlLndLd xeTricLs including ihe school and church carol kn'ices. WL ioniinuLd our ¢mph&4is uwn ih¢ fatnilj and th¢ ¢hildT¢n's mini￿ry.. Tk Youih liroup. TR,IX. has a IhriTring group of 6 yi)ungL'r ￿￿pIL (aged 10- 161. who aiiL'nd regularly and tak¢ part in i vori¢iv I)r￿lIVI11¢￿. I'RAX is ur¢n io Y¢ar 7+ and m¢¢is on ihL 4L'Liind %iinda¥ LVL'nin¥ ol'ihe mortih. Teaching. bapti%in%. and nurturing ntw tiiqlinR belitveTS In 2U25 Ih¥rL (> w¥dding4'. 14 ihurLh I'unLrals i%iih 15 oth¢r ful￿ra18 conduclcd for PllTi%hioncr%: 9 Lhildrcn wid 2 aduli ¢rL' haplis¥d. A b)()i)d numlK'r i)I' lay voliirtl¥X'rs ¥urtlinu¥ 10 i)k¢ on O¢ii%¥ Part in our *rvi¢¢s alon8 wilh i)ur musilians. W¢ ¢oniinu¢ 10 %¢¢k l() iNlind ihL l)pfM)rtuniiiLS lor IhL' LxLfL1￿, C)I'ininisiTh' aNI gilL% Y'iihin iliL lifL o)minunii)'. Evangelism and outrtach IiilV¥ iiiniiniiid li) ii)nn¥LI ￿1th l..xvl* 'lTh¢ M¥J(L%. and IllJLkMrll l)riinary %Lhu()l% in th4 paTl%li fi)r il%*iinbli¥% in .41hiKIl. lhiirih vi$il% and Chri%ima% #nd l.A%ILr ￿¢¥1¢¢$. l)Liring l.Lni 21125 WL hLld l.Lni LITrLINS in follo￿.In8 Ihc I)ioccsan Ixni ma*rial and thosL joinLd in r(iund Ihlin Prov15ion of th¢ ¢hur¢h byildin8 for p¢opl¢ io ¢hJoy ()ur ihiir¢h roniinu¥% l() ￿. appr4LialLd bl" nur parishiot*rs and man! i?Ih¢r i'isiknrs ￿)lh linm iliis rouniry and IA?iii ahn?ad. .%PaLL' i¥hLre lite e¥Lnis are ¢L'IL'brdlL'd Mith jai" and ihank$8lVirt8. ￿￿, hdve coniinued io txplfTrr¢ iis}"s in whiLh thL ¢hurLh buildinbb Ldn k. u.%Ld for L￿￿nL% in addiiion io SLr¥ice -l-hi (irillbliad C'hiirnl ￿)￿1¢15 noii ¢njo)s a FknllallLni ai Si Si4iihuii s for rLgular r¢hiaTsals aiid c(IiiLcrT.4. Wu albÉi h¥ld th¥ %1 5%5"ithun s l.¥stiial ol-lhc Ans al Ik ¢nd ol. Jur* king an optK)ryuniiN lo r¢lcbral¢ th¢ arti¥ork" ol. %acki'ill¢ Scliwl and ith'o oih¥r Art tiroups irt lh¢ lown.-[Th¢￿ wa5 als0 ? full progrnmm¢ ofiun£hiim¢ rot*¢rts ?nd cwcning ¢v¢nts. In Maj lind Nii%'imlK'r M'e held Crdft Fdl'fLS insidL IhL LhurLh. The natrL and side dislLS werL fillLd wilh J widL %afiLlI' l?f ira￿'r% and Ihiir waTL8. Thly all appnyiaicd Ihc spacc and ho4)ithliii' shoiin bs. Ihc church. Throughout t￿lh Fayrcs ihLTL ila a high volume of ￿lS110rS. It is ini￿rtant ts) us Ihal the church 15 availahle foT pris-ale prai-er nnl jurf for ihe church farnilN' bui ts) ihe 14-ider I'isiliiig Ll)mmuniiN'. 'Ici ihi% end the LhurLh buildirtg 1% dlM-ai-5 during da!-lighi hvur%. lTherc ]% a place ii? lighi a Landlc and prLi>er Jnd thi ti%'O 5idL L￿￿￿1$ dre often ubed bi %"isiiors as a spaie for prdler dtml silenLe. Il'.hen the in ljkraine %ldned in FLbruatv 2022. we moiiTIiLd Ihe Prai'cr from Ihc Archbiships of Canicthury and York. ￿ge1her wilh a ￿"rMan￿11t lighi. on IhL iandle sland. Thib coniiiiuts 10 aiiraci aiieniion from Ukrdiniarb relugtts and locals alike i%iih candle5 lil and i¥riii¢n prai'er being l¢ll b¢hind. Individuals ronini¢nl on holi refr¢shing il Is to lind a ii.artn 0￿￿ churcli. lthei. al￿ ￿Mal"k on Uie [￿a£¢I'u1ne$s and spiritual attnospher¢ in th¢ building. l)lI￿r$ COTll¢ Io 5¢¢ th¢ hisioriul arChit¢ctU￿ and its notsbl¢ %lained gla55 iihin. ￿nd Ii) 411rnL ofihL' inlL'fL'Sting m()nutncnL% ￿()und ihe church. Future projects m*jor work on the church building- Together with Luke tr PCC w'ill decide and plan capital projects P38¢ 2 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Prtsiision of px5ttsr*l tart for people living in tht pxrish ThL RLvifind l.uki WhilimLin iogiihir %siih oni iiif sUPP)rting and 8 reiirtd priest a]r ￿Sr￿)￿Sib1e for arranging hospiial % isiis and home commiinions. The nUm￿r of lolun￿￿ ollering Ihis care has rediiced bui Nisiis io iht 4 Cigre homts coniinue tor monihl>' comtnunion seTh'icts lor Ihose Iix> trail ￿ amend church. Arh aierdge ol. 10-12 wiple alleiid ihese services ¢ach monih. A tn¢tnb¢T ul-thi i￿n￿r¥.¥￿t)un run% d Julian PrJ!¥r CTroiEp. ¢v¢r%' for tn¢mlKrs orth¢ wnwgatiun w f051er th¢ ￿￿ching nd praLticL ol'LoniimplaiiYe prn}er and ￿￿4]italion. In addiiii)n a chiirLh mtmt¢r giles lime 10 the iiorK' of Iht Churches Togeiher Sireei P&siors or8anisaiion in iht iown. Regularly thLN' %aLriliLL thiir limi and inLrgiiq in caring. li%iiThing and helping ttople w'ho remain oui in the streets lak ai night. Prnvi$ion of tangible support to the pO￿T gnd needi. l-hL Lhiir¥h liinilN' ￿up￿)rti(l iiiJni rni%%li)n iliarithble fOCieli¢% h. ￿a5 of thinaiiiin% amijunting kn 17.11(￿ fi)r LharitlL ID ih¥ IIK. und 17.uuij d()nillid io 0¥¢￿¢aS Lharili¢s and PTQjCLU- S¥¥ Th>1¢ 10. In addilion lo this ai h4￿.￿51 di)naK.d £472 ti) th¥ F.ast lJrinsl¢ad Fi)odbank. Oth¢r ¢h•ri¢ible Eivithg 'I'hL parish WLbsiie me in Ihe yL'ar £111.111412024. £13.8101. After deducting rY%ifiLied L.*￿11d11urt Of £10.115712024. £14.2331 IhLfL' dL'IILII i)I'rL'%triLILd inLiimL' UVL'rL,x￿nd1l￿rL, for IIK. Il'ar of £12712024- £423 dLfiLIII. InLliidLd in ini()mL. Ik. inii%imLni inLwmc TeLLi¥cd during ihc )"Lar £25.372 12024 - £25.8461 %hi)wing a %imildr rli)rm4illLL L1>Mp￿L￿d 10 IhL PTiI)r iLar. "fhL markei valuL of invesimLns hlld ai 31 tkxlmk'r 2025 dLLfLa%id li) £549.192 tyQ24. £.565.0451. Reserves Policy It 1% N'C. pnli¥}' to rnaintain a balanr¢ on unre51ria¢d rash r¢50urr¢5 which ¢qua*5 l¢a51 six rnonths UllT¢Strict¢d paviiient to roi¥r ¥[nLrg¢nC￿. 51tuations thal tna) 3r15¢ from lime lo lim¢. CuTh¢nl unre51Ticl¢d r¥wuTf¢S hav¢ IK¢n rnaintain¥d at %ix mortih% biid8L'led eX￿nditUre..l.hIs includes certaitt cifh ￿￿UrCeS held in deF￿￿11 accounLs and ihe teadili. aTraildblc i11￿c51[￿ent rLinds. i¥hiLh arL inLliidLd ilithin Ihe aLiounis in ihe dLsignaiLd balanLL. During 2026. iogcihLr ￿lIh Ihc ViLar. thL PCC ill reviL%w lis prokK)sid projLcis lor ouircach and impro%cmcnis io ihe parish church and dccidc how io procLLd. li is Ihc PCC lic>. lo invest lund balanc¢s in e¥c¢ss of imffl¢dial¢ requiremenis in the C.B.F Church of England investineni. fixed interest and propert), lund5 ￿ well a5 ils d¢wsii fund. Inv£stment Polici. AsbLt% ni)l immLdidiely re4uir¥d for LhariN"'s owij ￿ m.ill ￿ lthie￿ed kn achie%e a bll1￿ uf incume and Lapildl ¥ruwih. subjcci 10 accepiiiig onlj a modcraie level ol risk. The PCC h&$ adopied a restx)nsible investhieni rM)licy. All inNesimenis are held in aLiordanL¢ wilh Church of England ahical invesimeni guidelitts. Risk Management I"he priiiLipal Tisk"s faced h). the charity" hai'e ￿en &*5e*5ed M. the ttU5tees and a risk Tegiskr has heen pry)duc£d tD maiage die ri%k.% and 1% regularli utN4ated and tnonilored. A fre%h Tei"ieM" was undertaken in accordatLce ii.ith tk Crirninal Fin￿Le.5 ALt 2017. Hi1(￿Y saunde￿ a memEYi vl the PCC. has dpw>inled as the pdti5h safeEuJtding olfiL¥ and Teports regularl) tu PCC and the COng￿Eall0n on safeguarding issues. P38¢ 3 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 SiruttllreTr Eovernante xnd 'I'h¢ PLC.. 15 r¢gi51Lred with IhL L'harjti C'omJni5SK)Tr &s ￿qUIred b). the Chariiies Aci 2011 wilh 114 goi'erniiig document being th¢ l)aNichial Church Councils (Poii'trsl Nl¢a%ure 14)56. "1"he PCC is part of the Dioc¢s¢ of Chich¢.4*r 14'ithin Ihe Church Ill- En¥liWd. ThL IfusiL*'s who SifNid during Ilk" ￿ear and up 10 the dak of siBn*ureof the fjnancial sttknn￿Is wer¢.. I"h¢ R¢i'. l.uk¢ MLKinn()s) Whi¢¢tnan J Br)'ani J l)urrdnl J KavL J Phipps J l>ur%on K Mix)ney (Resigned 18 Ma!. 20251 IRe%igJ)¢d 18 Mii! 2025 A l.. J l.rdnkhiiij7.en J Il. l.utlLii%ILr IResign¢d 18 MJ) 20251 A l)urruDt I I (' SJuiidLrs l.. Whiiuker (Ap￿in￿l 18 May 20251 (Ap￿lin￿￿ l# Ma). 20251 N R¥¢v¥$ Recruitment and tr#ining of irusiees 'I'hL I)I'L' IixikN li> IhL ihurih lonb?￿ball{Trn fi)r voluniL*rs 10 IK'comL nlv IThL &l)luniLLP* ￿111 IK. commuiiiLan14 1)I' IhL C'hLirih i)ri..tigl4ind and musl ￿. n%iininaknJ wid se141ndLd M. I￿.0 IniiniK'rs ofilK" Ihurih LxingrLgali(In. Al Ihi Aiiiiuul l?arLKhial Cliur¥li Ifiiiing niinibL T5 01.ih¥ COng￿gallO17 aTC asked 10 5¢1¢ri Ihc TLCW IruMcc¥ fmni noiiiinalcd. TTaiiiiiig and guidancL on lh¥ rv1¥ ul'k'ing a tru51x and lh¢ ii"orkiThg5 ol'th¥ PLC 15 proi"id¢d lo all n¢M IFusI¢¢& The trusl¢¢.4' r¢port Thas approi'¢d by ih¢ Board of Tru5te¢5. hL IILI.. l.LikL ￿((KinnO￿ Whi*man Vitar £nd Trustee D#ie'. P38¢ 4 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PAROCHIALCHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SW'ITHUN, EAST GRINSTEAD I report io the Iruslees on m). ￿aMInatIon ot. Ihe financial statrnients of The Parochial Cliurch Council ot. the F.cclesiastical Parish ot St Swiihun. F.asi Orinst¢ad Iiht chariTh'l for the !'eaT enLkd J I IkcemkT 211?5. Responsibilities b•yis of ￿POrt As ihe Irubiees ol. Ihe LharilN ioil are rest￿sIble tor the preparation ot. the financial sthtrments in accordance with the requiremenis ol'ihe LharJii¢s Aci 21bl l. I rLtKin in rL%tKLI ()f ffl) ¢YaJninalion of th¢ LhariTr % finJnLiiil raryid ciui und¢r %ing out tny Lxamina¢ion I how¥ follo%i"Id Ihi DiT¢¢iN)ns gili¢n b) th¢, Charil). Commission und¢r s¢'¢lion 14515Xbl ofihe ChariliLS ALI 2011. Indeptndeni txaminer's statemtnt Your JllLniiun is dra%%rt 10 ih¢ fall thai ih¢' LhaTili" h)5 prKP)rKxI finathLi)1 stsi¢m¢rtis in #¢¢UTd)ni¢ wilh ili¢ rillvdni Vifsiun i)I' IhL 4iiiiemeni i)I' ReLC)mmen(kd PTaciice aprFIiLable Ii) Lharilies pr¢paring Iheir financial siaieineni% in aLLi>rddnLe M'iih Ih I,inanLial RL'lXlrtln8 SiandArd dppIiLdhlL in IhL IIK RepiibliL ol. Ireland Il-'R% 1021 in prL'li'renLL Ici IhL ALLiiiiiiiin8 lind RLPI)riing b) C'hariiiLS.' %idlLmLni cil. RLcommLndL'd l)raLiice on l April ?M5 ￿'hiC17 iq rLlirrLd li) iii thL Lxiaiii rLgiuluii(InN bul niiw wiih¢JrJMn. l undL'p*i4nd Ih41 Ihis hab k'Ln di)nL in (irder fi)r IhL finJiiciul 5lUILmLiil% iii pri)￿1￿￿ u truL and luir vi¥w in aLLuTdanLY with IJK (iinLrallJ Aclrrrfcd Accourbiing Praciicc. I hdVI ¢l)mplil¥d MN. ¥x4minaliun. I wnfirm ihiii mii*ts hav¢ ¢om¢ ￿ m). aikniMTrn ith wnn¥clion with th¢ ix4tminulii)n Ing m¥ ii111S1 1(1 IK.li¥v¥ IhJi irt iiny mai¢riJl r¥.￿￿¢1-. uiii)iintingTr Ii'LfL n n()¢ compli. li iih Ik ar￿11(a￿l¢ r¢quir¢m¢n¢s ￿tt￿rnIng the Iom ond ronwnt pl. fiiiaiicial xluliiH¥nl% s¥1 (?ut in th¢ C'hiirili¥% IA¢¢ounl% and R¥iM)ris1 Rigpulali(In% ?IMI8 1?IIK"r Ihan an!- r¥4uir¥in¥nl iliai lh¥ liiiancial sldl¥ni¥nis Si￿¥ a tr￿ atKi loir *iLii. Mhirh is a m￿¢￿t Wnb1￿.[¥￿ part Ind￿￿11￿￿[11 ¢xoniindli(lA. I havL n() LiinLLms and hdVL Li>mL' acn>ss n() ￿hLf ma¢￿'T% in LyTrnnLLlI()n with ihc Lxamindlj()n io which aiiL'niii)n shi)uld hL' dr&i￿tt in Ihis rLWrt in i)r￿'r li) ￿n￿7b]L J pr()[￿r undLtsunding of Ilk. finJniidl siaiLmLnis l(1 ￿. rLULhLd. DHrren Harding ACA FCCA DChA (iroulld l.'loor 1-7 Staiion Road C.'raivl¢ Wisi Siibscx t)ate'. 2610312Q26 p38¢ 5 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD STATEMENT OF FINANCIAL ACTIVITIES FOR THE YE4R ENDED 31 DECEMBER 2025 Current financial year Unrestricted Lnrestrirted Restri¢ttd Endoiyment funds funds funds funds ¥entral dtsignaicd Totsl Total 21125 2025 Z025 2024 Income ind endowments from.. 136.248 34.444 8.461 44.572 2.3?6 6.IlP) 4.148 14?447 38.592 8.461 44.695 2.326 43.047 7.847 123 ()IliLr inLome Totil income And endowmenis 226.051 10.347 123 236.521 245.3311 Exptnditure on: 2.698 225.941 2.698 23fj.1118 6.6112 244.1113 10.077 Totil txpenditur¢ 228.639 10.077 238.716 250.7115 115.8531 Net ineomellexpenditurel 12.5881 115.8531 270 123 118.0481 6.197 'Iran51ers b¢tw¢cn lund5 13.7581 6.778 12.8971 Net mov¢mtni in futhdj 12 16.3461 19.0751 12.6271 118.U481 6.197 Re¢ontiliAtion of fundy: I'-und balances at l January 2023 3U.015 1.1fv1.81I8 32.870 2.690 1.2311.389 1.224.192 UTJd balances at 31 Decenjber 2025 23.669 .155.733 30.249 2.61X 1.230.389 The slateTnent of financial activitie5 includes all gains a[￿ Iow5 rEcogni5ed in th¢ i"ear. All inwme and exFnditutr derive frum Loniinuirtg dLliTrilies. P38¢ 6 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) FOR THE YE4R ENDED 31 DECEMBER 2025 Prior financial ytar Unrestri¢ted Unrtstriritd funds deaignattd Restrirted funds Endowment funds Total gtneral 2024 2024 2024 2024 2024 Notts Income ind endowments from: 145.138 35.224 7,847 43.1 5.987 7.¥23 43.047 7.847 Inv¢simenis Total iD¢ome and endowmtnt5 231.405 13.810 245,330 Exp¢thditur¢ on.. io fy.602 229.950 14.233 244.1113 Total txpenditure 236.55? 14.233 250.7x5 11.652 in%L'%imL'ni$ Net incomellexpenditurel 15.147 11.652 14231 6.197 'rranbl¢rs b¢i*¢ert fund5 124.6721 24.7117 Net movtmeni in fund 12Y.8191 36.439 14231 6.197 Re¢onciliAtion of fundj: I'und balanr¥s at l January 2024 511.834 l.1?¥.361 33.299 2.090 1.224.192 FuTJd b*lathte5 at 31 Detembtr 2024 30.015 1.164.808 32.876 2.690 1.23Q.389 P38¢ 7 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD BALANCE SHEET ASA T 31 DECEMBER 2025 2025 2024 Notes Fixed asstt5 Trting Siajid&rd applicable in the UK and Republic ot. Ireland IfR% 1021 'I'he iharity is a Public Ilenelii l.'niiii' as defiMI b>. l.'RS 10? 'I'h¢ ¥hurity iak¢n advUn￿t of1￿ provisions in the 4)RlJ lor chariiie5 noi kn prepare u sthtemenl of L&4h fl(Iw%. 'rh¥ linanLial %laliTn¥nlS hail (k'port¥d from lh¥ Charili¢s IA¢¥ounrs and R¥rx)rts1 R¥gul)liun% 2008 unl> Ici lh¥ ¥Xl¥nl r¢quirL'd iii pri)¥1￿. tr￿, and fair Tri¥iY. 'lThis d¥PJrtur¥ has iniulv¥J folloiling th¥ %1iil¥iiikni ol. R¢¥i)iiii)iinJ¥d Ibrd¥tlL¥ lor Lhariiii% appINingTr I'.RS IQ2 raihLr than IhL %"Lrsion ofihe Sthkmeni of Recommended Praciice Hhich is rL'li'rrLd to in thi Rigulaiic)nh bui %whiLh has Silici kx'n Wii￿j￿￿-n. 'rhi Iinuniiul %laL'niiiii% 41￿ prcyaTLd in .4ierling. iiliich i.s thc funciional currcnc). of thc chariij. Moiiclary aniounL4 ili Ih¥%L linanliul %iJlLmLnL% W￿￿j￿d Iv Ihl n¢1￿>1 £. 'h¢ linilrtll jil l¢m¥nis hay¥ pr¥Pi￿¢￿ undLr I￿ hi%10ri1al ¢thsi ¢onvcniii)n. modifi¢d li) includ¢ thi rLvuluuli(In Iir IK'Lhi)Id prc)PL*rt) and liN¢d ini'L'simLnis ai fdir idlu¢.'ThL principal acciiuniinb p?IiciL% a(h?pied arL' ()ui iK,II)w. 1.2 Goin% eonctr Ai lh¥ lini¢ (Il. approving lh¢ linanciil ￿￿I¢M¢nts. th¢ Irusi¢¢s hav¢ a r¢wnabl¢ vxrKLtation Ihal IhL chariti 4d¥yuul rL'soufLI'% ts) LnntinuL in D￿r￿LI￿nal LxisknrL for thL' fo￿**.able fuiur¢. 'lThus th¢ trustees ¢ontinue kn adiFPt ihl going ¢onLLrn ofdLCC)uniin8 in pfL'parinB thL' financi#l %tiLiemenLS. ,3 Ch•rilable fund5 lJnrLsiriilLd funds arc availabk for ihl" discrciK)Th ofthc trU￿C¢S in furt1￿￿nce or1￿1r choriiabll objcclivcs. D¢signal¢d tunds ar¢ unr¢slricl¢d funds 5¢¢ a5id¢ at th¢ di%r¢lion orth¢ t￿51¢¢5 kn be u%d for a sr¢cilic purp05¢. The d¢5ignal¢d tund lor lixd 15 of ¢h¢ Unr￿ric￿d fund5 ¢hat ￿p￿¢￿￿t5 liAd a￿ts uKd in ili¢ da} to day (j￿rat1(￿n cil'the Lhdriij. R¢strirW.d funds ar¢ subj¢ct 10 5Frcific rondilions b!" donor5 or grantor5 as lo hoi% th¢). b¢ u5¢d. Th¢ purp05¢5 and U5¢5 91-th¢ ￿.￿triCted funds at¢ 5¢1 out in th¢ no1¢5 to th¢ finanrial rfal¢rn¢nts. Endowtn¢nt tund5 subject lo st¢ritic CO[￿lIj0￿5 by donors that the capiwl must b¢ mainlaiii¢d by tli¢ charity. 1.4 Income InLLTrtne 18 reLognised whert the Charity is leE￿I). ethtiiied ￿ li aftei wfomiatKe condiliotts have been meL the amounts can ￿ measurLd rLliably. ￿ it is pri)bable lh￿ inwme ivill te ￿tel￿ed. C&sh donations are Tecognised on receipt. Other donation5 aTE [¢rogni￿d otK¢ the chaTitw h&s he¢n nDtifi¢d of th¢ donation. unlcs5 PLrfoTmancL Lwndiiions TC4UiTL (kfLrral ol thL wnount. Incomc rLCO%CTabl¢ in rLlaiion io donaiions recilvid undLr gift aid or dLLds of COWLnani is rCL0gnik￿ at ihL limi monci is rcceLI'ed from HMRC or ai Ihc NLar Lnd as a debtor. P38¢ 9 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Aecounting polities {Continutdl L¢gaci¢s r¢ci>gni_Yd on r¢c¢ipl or oth¢rwife ifth¢ thariry IKen ￿￿tified of an iJnrKJJding distrihutiDn. the wnount 15 knv%YtL and r￿¢ipl is ¥X￿L￿d. If th¢ atnouni is t￿1 kTh)wtu the lew)" is tsra*d a wntin¥¢nl ass¢t. l.f Expenditure ExpindilLJtt is recognised once there is & kgal or eonsthiciive oblig￿lOn io iransfer economic benefii 10 a ihird part},. li is probablc ihai a translir ol- Lconomic knelits iiill k required in selllemenL and ilie amouni ol" the obligaiion can be measured r¢liably. in¢lLidin¥i supwrt Lxis15 involv¢￿ irt undirtokinb ¥a¢h J¢iiTril!. DI￿¢1 iyists airributhbl¥ 10 d sinbl¥ ailil'ilk iirl allo¢aiid dirLLIIv li) Ihai aLllVllJ. Sharid costs ￿'hILh coniribuie ￿ mrL Ilian Ot￿ aCliwil%' and supp)rt COS1% li IiiLli arL I)c)I iiribuidblL 10 d singli aLliVii¥ apwrtioncd k"IiiceTr IhDk ￿1￿111￿5 on a ￿.15 consisk"11i ￿'11h iliL USL ol. rL'soufLLS. l)epreciatin ihL disrmlial ()f an is dLIL¥m)jnL'd as I￿, ditTLfL'ncL' I￿ salL pfiKLLdi and IliL' curr%'insb valul ol'ihL' aSSL￿1. and is ts'IO8niSLMI iTh IhL' sknk'mL'ni of fLrwicial 4LLiiiiiies. 1.7 Flxed a55tt investments Fixld a%%LI IT1￿￿51mlnIS urc initiall> mcasurcd ai irnnsaciion pricc ¢¥cluding Irans&dion cosls. and arL ￿lib$¢q11￿nT1> m¢afurid 41 lair valui al ¢arh r¢wirting dak. C-hang¢5 in fair valu¢ aT¢ ￿0g￿lS¢d in rKt inw[n¢ll¢xtKnditu￿.l fi)r Ilie v¢ar. Iratiiarli(In are ¢X￿￿5¢d os InEvr￿d. Impairment of fixed a55etS AI LJLh rlpiirtinbi Lnd dJiL. the Lhariiy TewieM"s the cam.ing amounis of its tsngible Jsleis Ici deiemiine wheiher ihere 1% anj indicaiion Ihai Ilh)* ha%L suftcrLd an impaimiLni loss. Irani. sucli indicaiion Lxists. Ihc rccoverablL amouni of th¢ a55a is ¢siimaied in order 10 thcrniine Ihe ¢xtrni olihe impaimKni losslilan}'l. 1.9 CAsh and tash tquii'lltnts C.'osh and rjsh ¢quiiul¢n15 inrlud¢ in han(L de[￿51ts kld * r?11 with bJnk& otkr 5hort-lertn liquid inve5tin¢nLs with original maluritie% ol three mortih% or lek%. and bank oi'ctdrati%. Bank overdrdlL4 a]E %tK>M"n H iihin bom)wing% in Luffenl 1.10 Financial instruments The LhJritJ hds eleLted io appl%" the provisiorts of Section I l -Basic Financial Instnjments, and Seciion 12 '0iher Financial 1rtsirumLrtis Issues vf FRS 102 10 of ils finanLial In￿ruMents. Financial in5trum¢nis r¢cognis¢d in ik charity's ￿lance skei the chariN ￿col￿e5 partv to the contractual provisions of ih¢ insirument. pag¢ 10 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Aecounting polities {Continutdl Basicfinanciql 4.Tsets Basic linancial assets. ii'hich inclu(k dtbiors and aThJ bank balances. are iniiiall% measured ai i￿n￿get10n price including 1rnnSa￿IOn costs and subsequtnili carried ai amonised cosi using Ihe elle￿i}e intrresi meiliod uiiles5 the arrangLment cDn.siitut¢.4 a linancing tyansaciion. where the transaciiDn is nra%uTed at th¢ PTeR¢nt value af thc fulure r¢¢i'ipl% (IisLVUniLd at <1 rnarkL'I ra* uf in￿.￿51. FitwJciJ ays¢b Llas5ifJ¢d r¢c¢ivabli 14'ithiD )¢iW dfL nui arnuni%L'd. II&¥iL liiiaiiLi41 li arl pK*ntL'd n()n%urrLni liabiliiiL%. "I rudL ¢rLYiiii)r% TLciigniKd iniiiall% ai tran%aciiiin pricL un(1 %ub%Lquintl> m¢a*urLd ai #morti￿.d lo￿ using th¥ iJT¢¢iive in1¢r¢￿ m¢thod. 1.11 Employ¢¢ b¢n¢fi¢S 'I'hi ci)s1 l)funy unusld h(}lida￿ Lniiilcmcni IS rlcogni￿d in rKriod in ii'hich thc cmpluJ¢c s sLrvicLS arL f(￿1vid. 'l¥rtninalii)n IK'n¥lil% ar¥ T4¥()gniKd imm¥dial¢li as an ¢i￿rL% lh¢ charil)- is d¥mon%lrably Ei)Ininill¥d li) I¥Tminali th¥ 4mpli))m¥nt (Il'ao or lo pnTr%'id¥ l¥rniinaiion k.N'lits. 1.12 Retiremeni bentfits Pa)'111¥111.s dilinid Liintribulion ￿lI￿¢m¢￿1 b¢TKfil xh¢rn¢$ aT¢ chargd as an ¢xrKn* as ihcy fall due. Criti¢•l ¥feouthtLII8 ¢Jtim#t¢$ And judg¢m¢nts In IhL dppIiLdli()n i)f IIK. Lharii>' % a¢￿)UntIng rA)IiiiL% ihL IfiLSIL*S are rLquirEIl 141 makL judgiLmLni%. L%iimdiL% dnd bsumpiii)ns atrKiiii t￿. iarTring amouThi of a￿%15 and liabiliiies thai arL fK>I fLadil% apparLni from oihLr siiurLLS. I'hL esliinaics aiid as￿lialed assunipiions are baxd oil hi￿Or1¢al ¢xp¢rience and odier facioT5 ilial are considered to be r¢l¢vanl. klclual T¢suIts mai diftLT froin ih¢5¢ ¢MiITbai¢s. The £￿timate.* and undcrl) ing LksumNions are retyithi.ed on ath ongoing bLsi5. Revisions tn accnuniin8 CsliinatL'S arc reLogni%ed in ihe ￿riod its iyhich the estima* is m.ised kn.here the rei"i%iiin dffvcL% onl)" Ihai perii)d. (Ir in the peri(Id lif thc revision and fuiurL ￿riOdS ihe rcvision atrccis h)th currcni and fuiure ￿TIodS. Crili¢al judgemen¢s Investment valuation Valuation of ini'esiinLnis ai tnark-ei is b￿d on calcu1￿10nS bi. Ihe in&estmen( fijnd manager. The invesimenis are all held wiihin recognised funds ￿h1¢h have an e&sili' id¢niifiabl¢ inarkei value. pag¢ 11 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 lthtome from donations #nd Iwties Ilnrestritltd thjnds Resirititd funds 2024 Toi*l Unresirieitd funds Rtslritttd funds Total 2025 Z024 2024 2024 Donations and gifts L¢¥aLiL% Granis 125.?92 6.199 124.318 6.25 14.570 5.987 130.305 6.250 14.570 10.956 10.956 136.?48 6.194) 142.447 145.138 5.987 lirani inLiiniL Lomprises.. Llll.Y561?1124.. 113.87111 from the Resioraiion 1rusi iowards the eosts ofrepairs ￿ Inasonry. £Nil121124.. £71wI from ikn. di(ILLSL Ior ￿lCa￿gi rLdL'corniion moiing in co%ts. ltheome from ¢h4rilwblt *¢livitL¢S Unreslricled Reslri¢ted TolAI Unreslri¢ted ftsnds 2024 Re5trirted (unds 2024 TotAI 202.4 2024 C.hurth *ttivities 34.444 4.148 38.592 35.224 7.823 43.047 lthtomt from other tr*dith8 attlvltits Untt5tri¢ted Ilnrt5tri¢ted fund5 fund5 2024 Car parking PLm)iis 8.461 7.847 pag¢ 12 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 lthtome from invtstmethts Unrestrititd Endowmtlll funds funds 2024 Toigl Unresiricitd Endowmtnt funds funds Total Z024 2024 2024 Rtnial inLome InL()mL frurn iDs¢slmvnlS 19.21M) 19.2 17.350 17.350 25.372 123 25,495 25.846 25.961 44.572 123 44,695 43.196 Oiher income I1tttt5tricted ilhrt51rltttd fund5 fund5 2024 In.%uran¢¥ ilaims rc¢¢ivabl¢ 2.326 Exp¢ndli¥rt ott r*isirt8 f¥ttd$ Llthrt5trltted Ilnrtstrlcted fund5 fund5 2024 Fundraising Losli vl'r¥nling pro￿rtY lin£luding repair5 *￿1 main*nanol 2.698 6.6112 pag¢ 13 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expenditurt th*rit*ble #ttivitits Church Church 2024 Diretl tosts 27.064 159.586 23.019 Church aciiviiies 1¥6.650 204.271 Share of 5UPPOrt and governance costs (see note 11 %LlPlXIrt Cjuv¢rnanL 43.643 5.725 4.373 236.018 244.183 .4nAlysis by fund IlnK4lriL￿.d lun￿￿- g¢nLral FiL'sifiLILLi I'und 225.Y41 10.077 229.950 14.233 236.018 244.1x3 pag¢ 14 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 10 Outwxrd Giving Don#titsns 2024 Ovtrsews Mtrci Ships 700 1.000 i.uoo 1,000 600 1,000 i.uoo 900 Mission.41 iation Felloilship mbiaLL IhL MiddlL LilSI 500 700 500 700 Mission to S¢alarcTS Ripple l.'tTÈLI 700 400 600 40 7.000 6.9110 Homt I)iCl¥Lliin l-cwnil% Supryin Wi)rk 1.00 I C'aih¥rin¥'% I lo%pi¢& CrawlLy l>rKn Ili)u C.'hur¢h Amiy FJr(iJdliild Pari.41i Nur% %aniariidn%'l'unbridbE' Wells u.KKx Path￿aY 1.500 1.000 700 70Q 400 300 500 300 7.000 7.UO Support costs Sllocattd to *clivities 2024 Chiirch rnaint¢nance Hall riinrtninB LVSIS OITic¢ e¥p¢n5e5 Goveniance iosts 32.279 5.297 6.V67 5.725 4.974 5.299 4.373 49.368 39.912 Analysed betweerb.. Church aLIIVIIILS 49.368 39.912 pag¢ 15 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support cosls gllotgted to geiivities {Continutdl 2025 21124 GovernAn¢t tosts eomprist: Independeni txaminaiion fee5 AccoLlrtliinc Ilank iharges 3.643 665 65 399 5.725 4,373 12 Net movement in fund5 2025 2024 Thl nil movlmint in fund$ 1> sith.d aftir 4hargingllLrdilingl'. F¢¢s pa>abl¢ for Ih¢ ind¢p¢ndeni ¢xominwiion ofik ¢harii%Ws financial $th￿m¢nts 3.643 13 Trusltts Non¢ ol. th¢ Inj5￿￿$ lor Jny conn¢ci¢d Miih tkml r¢¢¢iv¢d 8nv r¢mun¢Nion or iKnefiL% from lh¢ chaTlI), durin& the vear. 14 Employees T￿. av¥ragi monihlj numkr of¢fflploi'¥xs during ￿. )'¢ar M'as= 2024 Number Number Empl(kymenl rosts 2024 Wag¢5 and 5alari¢s Oiher rKnsion Los15 26.894 170 22.855 164 27.064 23.019 There iyere no employees whose annua] ￿M￿tteNtiOn m.as rtwte than £60.¢MMI. Remuneration of key management personnel The retnunerdtivn Of ke! ￿age[Thent pcrbuntL Park" & Bail¢)'. Th¢ Iru51¢e5 hav¢ consid¢r¢d lh¢ 2(K19 I"aluaiions and aft¢T comparing lo Inarkd conditloll5. tlie tru51et5 Oll5id¢r th¢ 20()Y valualion is slill I'alid. Sunni'%ide I lall thi% building. on l.ot 187&. kcatne veskd in the Ffc 25 March 21K)7. th¢ previou￿ lea%¢ teTmindled. It i% inLluded val￿ti￿rt hi" ID￿k. &. Bdile)" al 26 J￿￿at}. 21K)9 Dr£I00.(￿O. 'rh¥ tru%tee% have c(In%idered th 2W9 valuaiion and aftLr Lomparing 10 mark'Li condiiion& the trus￿'Ls considcr Ihl 2009 fvaluaiion is still ￿alid. 21 Bourg dL PL'age Avenue- this pfoF¢rt)' l%'&S Purch￿d in April 2(XI8. for oceupaiion M. the curdle in wsi ai Ilie lime. al a cost of £310.OiW and was funded in pan bi a Diocesan loan iihich ￿a5 repaid in Ociober 2014. The pro￿￿￿, I4"as included at i'alualion M Park & Bail¢1 ai 26 Janiian ?009 01" f2w.0￿. The Irusiees kK>k¢d ai illarket conditions and SiTnilar proFKrt>' 5a1¢5 and r¢v31u¢d ihi5 PTQP¢rt)' to £34U.IMMI in Ikc¢mtKr 2VI4. ChiitLh Hdll- this is an exlen%iun to the chuTLh. ii.hich is buili on LOtI*Lrdled land Jnd kninnol ￿ sold separatel) to the m￿n ChutLh and In￿l￿nable il is ￿1 Lonsideted wwtiaie Iv place art) i"a]ue il. page 17 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 18 Flxed asset Investmertts CCLA Inv¢5trn¢nt5 Cost or v#lu*titsn Ai l JanuuTr 2025 Valiiaiion changes 565.045 Ai 31 DeCem￿r 2025 549.192 c.arrying amount Al 31 DiLiniLK'r 2025 549.192 Ai 31 DecemtK'r 2024 565.045 19 D¢b¢ors 2025 2024 Amounts falllng dut within ottt year: ()IhLT dLbiDr% Pr'¢#r 2024 OihLr i&xaiiiin and solial securit)- ()Ih¥r ¢￿dItorS Accroals and dcfcrrld incomc 166 4.9118 11.459 187 5.675 9.872 16.533 15.734 21 Retiremenl benefit s¢hemtJ 2025 2024 Defined contribution schemes Charg¢ io profit or1055 in rr5Frrl of d¢fined ￿￿trIb￿l0￿ xheme5 170 164 Th¢ charity. op¢ra*s a d¢fin¢d conlribulion schetne for all qualifi.ing einplo!'¢e& Th¢ a￿[5 of the schetne are held 5eparat¢lN trotn ihos¢ of th¢ charits. in an indeEKnd¢ntli adtniniMer¢d tund. pag¢ 18 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 22 Endownjtnt funds Endowment lunds represeni &¥seis whLLh musi k kld r*rnwienil!' M iht ch8riTh.. IncL)me arising on ihe endo¥i'meni tunds can bt used in accordance li iih the objecis ot'ihe cliar1￿ and is included as unrestrictrd income. An), capithl gains or losses arising on the a58eis fom) pan of Ihe fund. At l Jaouiry 2025 Transfers At 31 December 2025 rt50urct5 Permanent endowments 123 2.510 Ixo t %iviihun'% LrJMlurd Trust 180 123 2.690 Previou5 year: A¢ l J*ny•ry 2024 lueomin# r¢50yr¢t$ Transfers At 31 Dt¢emb¢r 2024 Permanent endowments t %wiihun'% C'Taisfurd'frusi i%0 Il¢irhl¢y Tw51 Trund- thi8 18 ￿ld be￿lf ofsi. l.yk¢'s Church in tl* CAI.- tkw)sii Fund. the in¢¢￿￿1 on M.hi£h would ¢oniribut¢ Iii th¢ ¢Urnl¢'s Sti￿nd. if • ¢urnk in w)si. SI Smiihun'i Crnwfurd Trust Fund- this is ￿ld in thL' CBF tk'pTrsii Fund. thL IThiL'resi on which is availablL 10 mainiain a SanLiuary lamp. pag¢ 19 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 23 Restrl¢ttd funds Tk resiriLied funds of ihe charirn. uii¥#rd (iii ing IX)naiiorL 199 16.IY91 32.¥76 10.347 110.0771 12.¥971 30.24VJ Prtvious ytgr: At l J#nu#ry 2024 In¢omifyg rtsourtt5 Rt5011r¢tS txpended Transftrs At JI Dtctmber 2024 Si %wiihun's (ir()up's Funds 10.0%3 55 7.823 18.2461 53 IX>nJiii>ns tc) F'ILMxili¥hiing S￿n.￿1r4hip -abriL I'und Youth ()onalion5 240 14.460 352 240 352 160 3.663 4.286 5t l.uk¥ s Fabri¢ fund Si Barnab415 FabriL Fund l)utward Qtiving l)onation5 3.663 4.286 5.987 5.Y871 33.299 13.810 {14.2331 32.876 pag¢ 20 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 23 Restricted funds {Continutdl Th¢ r¢4lricl¢d lund4 lis¢¢d ahtbv¢ are fnr th¢ fnllowing puryx)s¢s.' Si Swithun'% CJruup'% Funds'_ tknnatiolls r¢￿)5.￿{L 1¢55 Li￿.￿￿11U￿. groups that 14ithin lh¥ ¢hurih. ￿viLl￿, ol. IhLse I'urtds. il M'as diLl￿.￿ ihai iht amouthl scl aside for the colree shop noi re￿ne￿I in naiurc bui ivas insicad simplN' Iht aLLumulaied surp1￿% from ik shop's or*rdiiOrts. Therefore. this has ken transferrtd 10 Un￿sIr1£1ed funds in the reporting lear. Vicar's l)iscrLtion-lo k ustd ai Ihe Vicarf5 discreiion for ￿Ople in need IloniltlLin4 1(1 Trli)(Idlighiing %wn%orNhip - Incofft¢ from 4Mbnyor>hip - fi(KMJlighL% r¢que%ted foT aniiiver%ari¢% or birihdays. lund_% io k. u¥d IUT rnpaiTS FabriL Fund-'lu ￿, lor I'unding Jnajor fund r¢￿it% 10 ¢hui¢h building Youih Donaiions- To ￿, IlSL'd for Jouih projE￿LIs bui dai 10 da> costs of louth M,0￿. 80 ihn)ugh ih¢ unr¢stri¢i¢d funds VLrgLr'% I'-LLS- ID be USLd ￿ I'iind verger t l.iikL's FabriL lund- asidi lor repairs 10 %1 l.uke.s communii). mom t Ilurnuh(i% FahriL Fund- Fi)r rcpair% 10 Si Barnab&k bui as thai building h&% now Iren wld the Tejnaiiiiiig lund4 have bL¥n Iran%lLfT¥d ii) IIK. tnain fJbriL fund ou11￿41rd￿ (livin¥ tA)naiiuns- R¥'slriLlid th)naiions ￿¢￿'1y¥￿ and paid io othi'T ¢huriiiLs 24 Unttstrlcted funds- desighattd 'I'hc* arL' unrL'%irieied funds iyhich are Ma￿rial kn Ihe chariiy'% athi&iiie%. Al J J*nu*n 202.4 Transfers Cains At JI Dtcember 1055e5 Land and Building Inv¢stm¢nL% 450.(MXI 714.1108 450.000 705.733 6.7711 i.ItA.808 6.778 1.155.733 Pr¢vivus y¢¥r: Al l Jinuar Trahsf¢rs Gain5 1055t5 At 31 D¢¢¢mber 2024 2024 .and ond Iluilding In%LsimLnis 450.tMK 678.369 24.787 11,652 714.808 1.128.369 24.787 1,164,808 The d¢signal¢d fund r¢presenls fur￿ ￿'hIch are in prortrtv and inve*ments held bi. the chariti,. pag¢21 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 25 Uthrtstrlcted funds Tk unreitriLied funds ofiht charit% comwise the Unex￿￿(k￿ bal8ncts ofdonaiions and grants which are noi subjeci to specilic conditions b>. donors and graniors as 10 hoii" Ihei. m￿. ￿ used. These include designatrd ti]nds ￿,171¢17 hal'e been s¢1 aside oui of unre51ric*d lund5 bi. Iht Irustres lor 5￿cifiC purym￿S. At l Incotlling rtsourct Resources txpendcd Transfers At 31 December 2025 2025 lj¢n¢rul funds 3U.01S 226.051 12211.6391 13.75111 23.(169 Prtvious year: At l Januan. 2024 Intoming rttources Resources expended Transfers At JI December 2024 Ginirul funds 59.834 231.403 1236.5521 1?4.6721 3ts.U15 26 Analysi5 of net asset5 betwttn funds UAre5tricttil UDrt51ri¢ied fund$ %entrAI Rt51ri¢ted fynd$ Endowmeni fumd$ Total desiRn*ied At 31 Deeembtr 2024.. "langibl¥ In¥Lsimini.% Curttni aS5¢t￿ll1abI1lIl¢s 45O.() 549.192 156.541 549.192 23.669 30.249 2.690 23.669 1.155.733 30.249 2.()90 Unreslrirttd Unrtslri¢ted funds funds gentr*l designated 2024 Rtslri¢ted funds Endowment funds Total 2024 2024 2024 2024 At 31 Detembtr 2024.. -langihlL InTrisimLnis Current d%%el4llliabililie51 450.IMX 565.04$ 149.763 565.045 215.344 30.015 32.876 2.690 30.015 I.I(A.808 32.876 2.690 1,230.389 pag¢ 22 THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF ST SWITHUN, EAST GRINSTEAD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 27 Operating lexst tommitmtiiis Lessor Th¢ {IT￿rating Ir&%¢% r¢pr¢s¢ni l¢&Ys ￿[&14.[￿￿) p¢r )'¢ar ￿ third parti¢& incr¢45ing to £14.5{￿ y¢¢W fr(Im DclotKr 2027 for a fUrt￿'r 3 )Lats. Ai the reporting end date the charity W cont￿e1cd M'iih trnanis for Ihe folloming minimum Itast P85'ments.' 2024 Il'iihin one j'ear Bilwkxn t%i'ii and r)v& &LaTY 14.000 68.000 10.125 82.000 10.125 28 Related party ¢r*n5¥c¢ions Tr•thgi¢tion$ wilh relittd parties i)uriiig ikn. ihurit) ialifid inio IIK. folloiving Iransaciions with Tc14Kcd parties.. C•r&nts received 2024 SI s￿.1¢hUn s Church. l.'asl Cjrinskad Rcstornlion Tru51 10.956 13,870 10.956 13.87Q The tollo￿.1￿g amounts were outstanding ai the rcwbning ¢￿j daic.. Amounts owed ¢0 relyted pgrtie5 2024 John Diirrani Alexandra Durrdrtt 50 84 84 50 The tru%tees li.ere reitnbutsed £? 271 during the re￿rtIng for incutted during the day kn day running of the LhuTLh. pag¢ 23