2025-12-31-accounts

The PCC of St Augustine's, Scaynes Hill

Trustees' Report & Financial Statements

31[st] December 2024

Charity number: 1131423

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

CONTENTS

Reference and Administration Details of the Charity its Trustees and Advisers	3
Trustees’ Report	4
Independent Examiner's Report to the Parochial Church Council of St. Augustine's, Scaynes Hill	9
Receipts and Payments	10
Balance Sheet	14
Notes	15

Page 2 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

Reference and Administrative Details of the Charity, its Trustees and Advisers

NAME: The Parochial Church Council of the Ecclesiastical Parish of St Augustine’s, Scaynes Hill PCC of St Augustine's, Scaynes Hill (working name)

CHARITY REGISTERED NUMBER : 1131423

PRINCIPAL OFFICE: St. Augustine's Church Church Road Scaynes Hill West Sussex RH17 7NY

TRUSTEES:

Vicar	The Rev’d Beverley Miles_(retired 22nd June 2024)_	The Rev’d Beverley Miles_(retired 22nd June 2024)_	The Rev’d Beverley Miles_(retired 22nd June 2024)_
Churchwardens	Mrs Sheila Maidment		Mr Kevin Deal
Licensed	Mr Steve Argent		Mrs Gaynor Deal
Readers
Deanery Synod	Miss Lynne Watkins		Mrs Robyn Smith
Representatives	Mr Steve Argent		Mrs Sandy Hite (from		September 2024)
Elected	Mr Philip Brett_(Safeguarding Officer)_		Ms Helen Brightey
Members	Miss Jo Burdett	(from September 2024)	Miss Sheila Clarke
	Mr Mike Harding		Mr Stephen Horsfield
	Mrs Debbie Martin		Mr Keith Martin (from 21st April 2024)
	Mr Tony Moore		Dr David Smith
	Mrs Jenny Walker		Mr Jon White
INDEPENDENT EXAMINER:		Brian Jacobs
		12 Silverdale
		Keymer
		Hassocks
		BN6 8RD
		[e-mail]

BANKERS AND INVESTMENT ADVISERS:
Barclays PLC	CCLA Investment Managers Limited
77 South Road	1 Angel Lane
Haywards Heath	London
West Sussex	EC4R 3AB
RH16 4LB

Page 3 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

TRUSTEES’ REPORT

The Parochial Church Council (the PCC) (the Trustees) presents its annual report together with the financial statements of the Parochial Church Council of the Ecclesiastical Parish of St. Augustine’s, Scaynes Hill (the charity) for the year ended 31 December 2024. The Trustees confirm that the annual report and financial statements of the charity comply with the current statutory requirements and the requirements of the charity’s governing document.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The principal object of the charity is to promote, in the ecclesiastical parish, the whole mission of the church.

Method of Appointment

The management of the charity is the responsibility of the Parochial Church Council (the Trustees) who are appointed or elected under the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules.

Organisational Structure and Decision Making

Membership of the Parochial Church Council (PCC) is determined under the Church Representation Rules and consists of certain ex-officio members – all clerks in Holy Orders beneficed in or licensed to the parish, such Readers licensed to the parish as the Annual Parochial Church Meeting (APCM) determines should be so appointed, the churchwardens and any members of Deanery, Diocesan or General Synods – and up to 12 members of the church who are elected at the APCM. Members are warmly encouraged to stand for election to the PCC.

The full PCC met 9 times during the year. In between meetings subgroups met and gave reports to full PCC meetings.

OBJECTIVES AND ACTIVITIES

Policies and Objectives

The primary objective of St. Augustine’s PCC is the promotion of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC has the responsibility, with the parish priest, of promoting, in the ecclesiastical parish, the whole mission of the Church – pastoral, evangelistic, social and ecumenical.

Public benefit

The PCC has considered the Commission guidance on public benefit and in particular the specific guidance on charities for the advancement of religion. This has always been at the heart of the mission in the parish and the following overview of the year illustrates this.

Authorised Ministers

The following support the incumbent and have been invaluable during the recent interregnum:

Reverend Jean Sedgley - PTO

Mr Stephen Argent and Mrs Gaynor Deal - Licensed Readers

Mrs Jenny Bewick, Mrs Maria Brett, Mrs Gaynor Deal, Mr Mike Harding, Mrs Robyn Smith, Mrs Jenny Walker - Authorised Lay Ministers

The parish is grateful for their ministry which does so much to enhance our vicar-led ministry, worship and pastoral care.

Page 4 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

ACHIEVEMENTS AND PERFORMANCE

REVIEW OF ACTIVITIES

Extraordinary Events

1. At the beginning of 2024 the Bishop of Horsham visited and led a service of thanksgiving for the new church floor which was much enjoyed by the congregation. As part of the celebration a time capsule was laid, via a trap door, and it is hoped that this will be opened in 2124. In addition, during the service 3 members of the church congregation were presented for confirmation.

2. In June 2024 Reverend Beverley Miles retired and the church congregation and local and wider community enjoyed a number of events and services to celebrate her time at St Augustine’s. There were many written and spoken expressions of thankfulness for her hard work and dedicated ministry over the previous 3 years and these expressions were accompanied by several gifts. The whole community joined together in prayer to wish Beverley and Michael a long and very happy retirement

3. An interregnum can prove a challenging time, but the PCC was thankful for the continuing involvement of a large number of committed and active members of the congregation both lay and ordained. The church has been greatly blessed by Reverend Stephen Caple, Canon David Tickner and Reverend Jean Sedgley who have given up much of their time to take regular and special church services. The PCC was also very appreciative of the advice, support and guidance that Reverend Stephen has provided at their meetings. The whole church has been extremely grateful to them both for their help and ministry whilst in vacancy. A parish profile was prepared and submitted to the diocese in August 2024 and the vacancy has been advertised with a closing date of January 2025.

Live Streaming of Sunday Morning Services

The Sunday morning services continue to be live-streamed via ‘YouTube’ with the recording of the live stream remaining available on that platform for later viewing. We greatly value our online congregation who feel connected to the worship life of the church and, where known, we include them in our parish communications.

Church Attendance

There were 124 parishioners on the church electoral roll as at the Annual Parish Meeting held on 21st April 2024. The average weekly attendance, counted during October, was an average of 54 adults present on each Sunday. The number of people viewing the on-line streamed services was estimated to be approximately 9 each week based on information from ‘YouTube’. Significantly more tune in for special services such as Remembrance and the Carol Service.

Review of the Year

1. The full PCC met in person 9 times during the year. In addition, subgroups met and gave reports at full PCC meetings.

2. The Annual Parish Meeting on 21[st] April 2024 was held immediately after the Sunday morning service.

3. The teams established previously under the five strands of support, worship, well-being, witness and worship and discipleship are: community outreach, communications, eco, fabric, families and children (FACT), finance, ministry, music, pastoral, safeguarding, tech and well-being. They have continued to meet and to further the ministry and mission of the church. They also work on the mission action plan aims and objectives as directed by the PCC and report back to each PCC meeting. In addition to PCC members, they also include representatives from the congregation. Each team’s inclusive ethos is central to the Christian values of our fellowship.

Page 5 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

1. Our core worship every Sunday is a 10.00 am service of Holy Communion with the 1[st] Sunday of the month being a Worship for All Communion. In addition, we also offer a much-valued Thursday morning communion service. On Harvest Festival and Remembrance Sundays, our communion service was held in the evening to enable us to provide a more accessible service to the community as a whole and the church was full on both occasions.

2. During the year, additional services continued to be offered on most Sunday evenings and these were reviewed and developed as the year progressed. On the 1[st] Sunday of the month a special prayer space is offered and, on the 2[nd] and 4[th] Sundays, we have Gateway sessions which facilitate discussion and prayer. Attendance at these services has been encouraging and has increased during the year.

3. Throughout 2024 the eco team has kept this agenda a prominent part of church life. They work closely with Scaynes Hill Sustainability Group to ensure that St Augustine’s is part of the village’s eco ethos. In September 2024 the team organised a very successful Living Lightly Day in the church and annexe which was very well-attended and thoroughly enjoyed by members of the local and wider community. It also attracted interest from local businesses. In addition, the eco team has continued to work towards achieving the A Rocha gold standard. There was also a prayer focus throughout COP29 by the team and church congregation.

4. Our monthly Funday Monday afternoon for families of pre-school and primary-aged children is a partnership initiative with St Augustine’s School. These afternoons have proved popular not just with families from the school but also generally with families in the village. There are usually around 30 children at each session together with their parents or carers. It includes crafts, activities, bible-based stories and culminates in a freshly cooked hot meal. Funday Monday also includes an activity morning in both the Easter and Summer holidays. The Christingle which was celebrated as part of a Funday Monday session attracted 39 children and 24 adults.

5. There are currently very few children who attend on a Sunday morning but there are activities available should any attend with their parents or grandparents. On Tuesday mornings our coffee shop has attracted several grandparents with their young grandchildren which has developed a strong fellowship between all the children and grandparents.

6. Our relationship with St Augustine’s Church of England Primary School has continued to develop positively through our “Growing Partnership” covenant which is signed annually by one of the school pupils and a churchwarden. Pupils at St Augustine’s greatly enjoy the “Open the Book” assemblies which are delivered in school approximately twice per month. Our two foundation governors are also a great source of support to the school.

7. From the beginning of the Autumn term 2024 “Drop Off and Drop In” sessions have been offered to St Augustine’s School parents to provide them with the opportunity to get together and chat over coffee and cake on a Thursday morning after school drop off at 8.45 am. These have been well-received by a number of parents and there is a core group who attend each week.

8. Much care and attention has been given to the safeguarding of young people and vulnerable adults within our community and this is embedded into our procedures with regular reports to PCC from the Safeguarding Officer. The PCC has fully complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising the duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.

9. Care for everyone in our community has remained a priority in 2024 with much support from members of the congregation and particularly from the well-being and community outreach teams. When we have been made aware of specific needs during the year the welcoming and inclusive nature of our fellowship has enabled us to respond with generosity and compassion e.g. financial and practical support to families during crisis, support during acute illness, on-going support during declining health, taking people to appointments and supporting our young people at university.

Page 6 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

1. Many in the congregation, and others within the local community, generously give their time to be actively involved in all our work by volunteering and helping out at many of the different events and activities undertaken during 2024 including the Anchor Coffee Shop, the Living Lightly Day and the Book and Plant sale.

2. In 2024, three members of the congregation were licensed in Chichester Cathedral as ALM’s (Authorised Lay Ministers) having taken the pastoral, rural mission and ministry and the leading small groups electives.

3. At St Augustine’s we believe it is an important part of who we are as a worshipping community to promote and support the work of organisations whose aims are to make a difference in the world. We do this because we believe in a God who is generous to us and who wants us to be generous in return. We help our organisations by giving them: attention, action, time, practical support, resources, money and commitment - according to what is appropriate to their needs. In 2024, we chose to support the following organisations, according to the 5 marks of mission criteria, so that we can meet a wide range of priorities: St Augustine’s School, Chichester Diocesan Association for Family Support Work, St Peter and St James’s Hospice, Practical Action, Open Doors, Wheels for the World, Off the Fence, Haven Trust, Care for Veterans, Safe in Sussex, Raystede Animal Shelter, The Children’s Society and The Royal British Legion. In a tight financial climate the monetary contributions made were following a mission focussed programme during Lent and via the eco table in the church annexe and half the Anchor Coffee Shop proceeds.

4. Our churchwardens and fabric team maintain the physical assets in the care of the PCC; the PCC is confident that all resources used contribute to the common good.

5. Where maintenance work to church assets is required, which is beyond the safe ability of volunteers to undertake, the PCC uses monies from grants, the fabric fund and special appeals to employ appropriate contractors under the professional control of the retained architect to carry out the required works.

6. During 2024 there were 5 baptisms of children, 4 confirmations, 5 funerals and 4 interments of ashes in the Memorial Garden.

7. St Augustine’s Church is registered with the Anglican Society for the Welfare of Animals as an animal friendly church. We aim to promote a compassionate attitude towards all God’s creation and are very proud to be part of this important initiative. Working alongside the eco team we believe we are helping God’s creation. The pet memorial in the front garden of the church, where bereaved owners can write their pet’s name on a pebble and place it in the garden, continues to be well-used by the local community. In addition, our Animal Chaplain has met and prayed with owners and supported them in the loss of their pet.

FINANCIAL REVIEW

Reserves Policy

It is PCC policy to maintain a balance on the general unrestricted funds (excluding property) which equates to at least two months’ worth of unrestricted payments as contingency against unforeseen situations. This position has been sustained.

It is PCC policy to invest fund balances with the CBF Church of England deposit fund operated by CCLA Investment Managers Limited.

Risk Assessment Policy

Part of the on-going role of the PCC is to monitor the major risks to which the church is exposed, in particular those related to buildings and finance. Risks are formally reviewed on a regular basis by the PCC.

Page 7 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

Principal Funding

The total receipts for 2024 on general unrestricted funds were £79,861 and are detailed in the Financial Statements.

The largest unrestricted expenditure of the PCC is the parish contribution and this is paid to the diocese. This amount covers the housing, stipend and pension costs of the priest, a standard sum for diocesan central costs, clergy training and a contribution to national church funds. It is important to note that nearly 80% of the total paid relates directly to the costs of this parish. The parish continues to meet 100% of allocated costs. Church insurance is paid directly to Ecclesiastical Insurance Services by the PCC.

PCC Members’ Responsibilities

The PCC members are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Charity law 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 church and of its financial activities for that period.

In preparing those financial statements the PCC members are required to:

• Select suitable accounting policies and apply them consistently;

• Make judgements and estimates that are reasonable and prudent;

• Prepare the financial statements on a ‘going concern’ basis unless it is inappropriate to presume that

• the activities of the church will continue.

The PCC members are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the church and enables them to ensure that the financial statements comply with the Charities Act 2011 and the current Church Accounting Regulations. They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees on 17[th] March 2025 and signed on their behalf by:

Kevin Deal Sheila Maidment Chair/Churchwarden Churchwarden

Page 8 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

Independent Examiner’s Report to the Parochial Church Council of St Augustine’s Church, Scaynes Hill

I report on the financial statements of the PCC of St Augustine’s, Scaynes Hill (‘the Charity’) for the year ended 31 December 2024 which are set out on pages 10 to 15 .

Respective responsibilities of trustees and examiner

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

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 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.

Basis of Independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

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

1. Accounting records were not kept in respect of the Charity in accordance with section 130 of the 2011 Act; or

2. The accounts do not accord with those accounting records; or

3. The accounts do not comply with the applicable requirements concerning the form and contents 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.

Brian Jacobs 12 Silverdale Keymer Hassocks BN6 8RD

Signed ……………………………………………………………………..

Date …………………………………………………………………………

Page 9 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

Page 10 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

Page 11 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

Page 12 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

Page 13 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

The financial statements were approved by the Trustees on 17[th] March 2025 and signed on their behalf, by:

Mike Harding – Chair, Finance Committee

Kevin Deal - Chair

Page 14 of 15

PCC of St Augustine's, Scaynes Hill Trustees' Report and Financial Statements 2024

Notes

1.1 Basis of preparation of financial statements

The financial statements have been prepared on a receipts and payments basis in accordance with Section 133 of the Charities Act 2011.

1.2 Income

Donations and other income are recognised when received by the charity.

1.3 Expenditure

Expenditure is recognised in the period in which it is incurred and allocated to the appropriate cost centre. Expenditure includes irrecoverable VAT.

2. Restricted Funds

The Bible Fund was established from donations from parishioners for the provision of bibles to local school children.

The Fabric Fund was established to be used for the maintenance of the church buildings.

3.

Hardship Fund

The Hardship fund was established in 2022 and collects donations for assisting local people struggling with the cost of living.

4. Market Value of Investments

The market value of the parishes investments with CCLA at 31.12.25 was £92,720 (2023 was £90,645).

Page 15 of 15

St Augustines Church, Scaynes Hill - 1131423 Receipts and payments Selected period: 01 January 2025 to 31 December 2025

Note

From	01 January 2025	01 January 2024
To	31 December 2025	31 December 2024

General - General fund (Unrestricted) Fund
Receipts
Incoming resources from generated funds
Voluntary income
Gift Aid giving	50,354	44,838
Envelope scheme	1,042	1,614
Church collections	1,909	2,171
Other donations	4,968	4,834
Income tax recovered	12,289	12,673
Grants received	—	1,750
Total Voluntary income	70,565	67,882
Activities for generating funds
Church magazine adverts	1,741	670
Tapestry and cards	246	211
Fund raising	2,435	1,310
Music exams	2,400	1,200
Total Activities for generating funds	6,823	3,391
Investment income
Interest received	2,371	2,152
Total Investment income	2,371	2,152
Incoming resources from charitable activities
Other events	1,506	1,380
Fees - weddings etc	1,524	2,502
Church magazine-sales	1,749	827
Anchor cafe sales	1,528	1,723
Youth cafe sales	162	—
Total Incoming resources from charitable activities	6,471	6,434
Total receipts	86,232	79,861
Payments
Charitable activities
Parish contribution	53,082	52,557
Church expenses	3,994	2,748
Clergy expenses	3,010	1,970
Organist & church music	449	856
Magazine printing & expenses	2,315	2,245
Clock, organ & garden maintenance	1,975	2,183
Parish Awaydays & weekends	105	—
Church & annexe repairs	258	—
Printing, stationery, gifts & sundry	992	591
Utilities	6,285	6,548
Mission & Outreach costs	225	—
Other costs	178	934
Publicity	180	133
Insurance	1,654	1,607
Admin salary	10,252	9,459
Fees to diocese re weddings, funerals	73	2,065
Charity collections	1,528	565
Total Charitable activities	86,562	84,466

There may be minor discrepancies in the totals if the pence are not being shown

20 February 2026 Page 1

From 01 January 2025 01 January 2024 To 31 December 2025 31 December 2024

Note

Total payments	86,562	84,466
Excess of Incoming resources over Resources used	(330)	(4,605)
Brought forward balance	52,732	58,452
Transfers to/(from)	512	(1,115)
Adjustments	(512)	—
Total carried forward balance	52,402	52,732
abric Fund (Designated) Fund
Brought forward balance	—	—
Total carried forward balance	—	—
abric Fund (Restricted) Fund
Receipts
Incoming resources from generated funds
Voluntary income
Income tax recovered	—	75
Grants received	—	3,634
Total Voluntary income	—	3,709
Investment income
Interest received	1,271	1,273
Total Investment income	1,271	1,273
Other incoming resources
Capital appeal donations	—	300
Total Other incoming resources	—	300
Total receipts	1,271	5,282
Payments
Charitable activities
Church & annexe repairs	2,070	932
Other costs	922	100
Professional fees	—	1,120
Fabric repairs	2,496	9,575
Total Charitable activities	5,488	11,728
Total payments	5,488	11,728
Excess of Incoming resources over Resources used	(4,216)	(6,446)
Brought forward balance	33,907	40,353
Total carried forward balance	29,691	33,907

Fabric - Fabric Fund (Designated) Fund

Fabric - Fabric Fund (Restricted) Fund

There may be minor discrepancies in the totals if the pence are not being shown

20 February 2026 Page 2

From 01 January 2025 01 January 2024 To 31 December 2025 31 December 2024

Note

Fabric - Fabric Fund (Endowment) Fund

Fabric - Fabric Fund (Endowment) Fund
Brought forward balance	—	—
Total carried forward balance	—	—
Hardship - Hardship fund (Restricted) Fund
Receipts
Incoming resources from generated funds
Voluntary income
Other donations	1,000	25
Total Voluntary income	1,000	25
Investment income
Interest received	—	13
Total Investment income	—	13
Total receipts	1,000	38
Payments
Charitable activities
Mission & Outreach costs	100	—
Charity collections	—	457
Total Charitable activities	100	457
Total payments	100	457
Excess of Incoming resources over Resources used	900	(419)
Brought forward balance	348	768
Total carried forward balance	1,248	348
Mission - Mission fund (Restricted) Fund
Receipts
Incoming resources from generated funds
Voluntary income
Gift Aid giving	200	25
Church collections	89	—
Other donations	1,498	2,060
Charity collections	1,343	1,221
Income tax recovered	231	694
Total Voluntary income	3,363	4,002
Activities for generating funds
Fund raising	859	—
Total Activities for generating funds	859	—
Investment income
Interest received	—	80
Total Investment income	—	80
Incoming resources from charitable activities
Anchor cafe sales	1,531	895
Total Incoming resources from charitable activities	1,531	895
Total receipts	5,754	4,977
Payments

There may be minor discrepancies in the totals if the pence are not being shown

20 February 2026 Page 3

From 01 January 2025 01 January 2024 To 31 December 2025 31 December 2024

Note

31 Dec To Note	ember 2025 31	December 2024
Charitable activities
Organist & church music	80	—
Mission & Outreach costs	—	318
Total Charitable activities	80	318
Other resources used
Mission & charitable giving	5,090	3,656
Total Other resources used	5,090	3,656
Total payments	5,170	3,974
Excess of Incoming resources over Resources used	584	1,003
Brought forward balance	2,119	0
Transfers to/(from)	—	1,115
Total carried forward balance	2,703	2,119
Youth - Youth Group Fund (Restricted) Fund
Receipts
Incoming resources from generated funds
Voluntary income
Grants received	1,984	—
Total Voluntary income	1,984	—
Total receipts	1,984	—
Payments
Charitable activities
Youth group expenses	270	—
Total Charitable activities	270	—
Total payments	270	—
Excess of Incoming resources over Resources used	1,713	—
Brought forward balance	—	—
Total carried forward balance	1,713	—
RideStride - Ride & Stride (Restricted) Fund
Receipts
Incoming resources from generated funds
Voluntary income
Church collections	1,025	—
Other donations	50	—
Total Voluntary income	1,075	—
Activities for generating funds
Fund raising	100	—
Total Activities for generating funds	100	—
Total receipts	1,175	—
Payments
Charitable activities
Charity collections	663	—
Total Charitable activities	663	—
Total payments	663	—

Total payments

There may be minor discrepancies in the totals if the pence are not being shown

20 February 2026 Page 4

From 01 January 2025 01 January 2024 To 31 December 2025 31 December 2024

Note

3 To	1 December 2025 31 December 2024
Excess of Incoming resources over Resources used Brought forward balance Transfers to/(from) Total carried forward balance	512 — 0 0 (512) —
	0 0

Bible - Bible Fund (Restricted) Fund

Receipts

Receipts
Incoming resources from generated funds
Voluntary income
Other donations	—	978
Total Voluntary income	—	978
Total receipts	—	978
Payments
Charitable activities
Church expenses	—	52
Bibles	487	263
Total Charitable activities	487	315
Total payments	487	315
Excess of Incoming resources over Resources used	(487)	663
Brought forward balance	1,060	397
Total carried forward balance	573	1,060
- Thank you fund (Restricted) Fund
Receipts
Incoming resources from generated funds
Voluntary income
Charity collections	—	8,600
Income tax recovered	—	1,962
Total Voluntary income	—	10,562
Total receipts	—	10,562
Payments
Charitable activities
Charity collections	—	10,562
Total Charitable activities	—	10,562
Total payments	—	10,562
Excess of Incoming resources over Resources used	—	0
Brought forward balance	0	—
Total carried forward balance	0	0

Thankyou - Thank you fund (Restricted) Fund

There may be minor discrepancies in the totals if the pence are not being shown

20 February 2026 Page 5

[e-mail]

[e-mail]	[e-mail]
From: Brian Jacobs [e-mail]
Sent:	13 March 2026 10:46
To:	SASH Treasurer
Cc:	Mike Harding
Subject: Re: 2025 Accounts

Hi Jon,

No more queries or anything else to see, so all that is left is to sign off the final version.

The next couple of weeks are pretty busy for me, but I can do tomorrow (14 March) and the 17[th] except lunchtime. Thereafter, things get easier from Sat 28[th] onwards.

Regards,

Brian

From: SASH Treasurer [e-mail] Sent: Thursday, March 12, 2026 12:07 To: [e-mail] [e-mail] Cc: Mike Harding [e-mail] Subject: FW: 2025 Accounts

Hi Brian,

Do you have any further queries or is there anything else you need to see at all?

If not, can I get you to sign the paper copy at some point please? Let me know what suits, I’m more than happy to bring it to you.

Thanks,

Jon

From: SASH Treasurer Sent: 26 February 2026 11:31 To: '[e-mail]' [e-mail] Cc: 'Mike Harding' [e-mail] Subject: FW: 2025 Accounts

Hi Brian,

Please see the attached confirmation of the Parish Share from the Chichester Diocese from 2025.

Many thanks,

Jon

1

From: SASH Treasurer Sent: 23 February 2026 16:39 To: [e-mail] Cc: Mike Harding [e-mail] Subject: FW: 2025 Accounts

Hi Brian,

Thanks very much for reviewing everything. Please find my answers in-line below. Attached are a revised balance sheet and End of Year accounts report.

Please let me know further queries.

Thanks,

Jon

From: Brian Jacobs [e-mail] Sent: 17 February 2026 17:39 To: SASH Treasurer [e-mail] Cc: Mike Harding [e-mail] Subject: Re: 2025 Accounts

Hi Jon,

Thanks for sending those through. I have now looked through the information provided.

I have a few comments/queries:

1. The deposit account statement shows a balance of £19,748.30, not £19,084.66 as per the records - the difference appears to be November interest of £663.64.

2. Thank you for pointing this out, you are quite right. I missed this CCLA income in November (28th) and have now added this. Please see the revised balance sheet and EOY accounts report.

3. The accounts show a number of restricted funds - are you comfortable that these funds were all received on condition that they are used for the defined purpose? The risk here is, of course, that funds can become stranded if not completely spent. If they are just funds put aside they should be recorded as designated funds. In this context, could you take me through the entries whereby £512 was transferred from the Ride and Stride fund to general and the subsequent other adjustment to reserves. You raise a good point here. The new "Ride & Stride" (R&S) fund was created in 2025 for monies raised that were then split between Sussex Historical Churches and our church on a 50/50 basis. The fund was created as Restricted, and from what you've suggested they should be designated instead? - I'll remember this for future. For the R&S fund we raised a total of £1175. We transferred £663 to the Sussex Historic Churches and the remaining £512 went back to our church, into the general fund. As gift aid can be reclaimed on the donations made for this £1175 figure to a total of £1,325 we have split it as £663 to Sussex Churches, and £662 to us. We'll see the gift aid come back in the future when it is reclaimed via HMRC. The £512 was put into the general fund before the EOY and the fund is now closed.

4. Could you provide support for the diocesan share payments, please (this is normally an e mail). I've requested this from the Chichester Diocese and will send on ASAP. I have attached the 2026 one, for which we pay the same as there are no increases. Once I hear back from the Diocese I’ll send the 2025 one on for completeness.

5. Not material, but there is some inconsistency of posting of Nest payments and payroll fees - I assume these should all be part of admin salary. Yes, I can correct these to all be under admin salary if needed? They all come out of the general fund in any case. Also, this has been addressed for future accounts.

2

1. Not a huge amount at £15 per month, but what is the system for paying payroll tax to HMRC? Payments seem a bit irregular.

2. I checked with Jamie on this one as it was before my time and he said "So there isn't an automated system for payments HMRC, it is just a case of making the pay over when needed. The only thing we could really do on this is to set up a standing order, but for that we would have to be confident that it would be the same amount each month. It is a while ago but I think what happened is that Debbie was given a pay rise. Before this she didn't earn enough to pay any tax and afterwards she was over the threshold for paying NI. I believe we are in credit with HMRC"

3. There are a few payments to D Martin in addition to the main payroll, e.g. for April £47.27 on 28/4/25 (1009043) in church expenses described as 'salary top up', and £57.71 also on 28/4/25 (1009012) in admin salary - what do these relate to?

4. I checked with Jamie for this one also as it was before I took over and he replied "Debbie quite regularly claims expenses and I expect there will be an expenses claim in the inbox at that time for that amount. If Brian is getting his descriptions from the bank account it is probably a case that I just didn't update the narrative on the account"

5. There don't appear to be any major items of expenditure this year, but could you send an invoice or other backup for the following items, please?

6. 1008999 £200 to speller in a/c 2109 (clock etc maintenance) - Please see attachment 1008999

7. 1009782 £100 hardship payment in a/c 2115 (mission & outreach) - whatever you have as I appreciate this may be sensitive. Please see attachment 1009782

8. 1009003 £395 Collectin in a/c 2117 (other), and Please see attachment

9. 1009015 £800 Martha Mutakani re vicarage floor in a/c 2152 (Fabric repairs). Please see attachment

Hopefully this isn't too long a list but if anything is unclear please get in touch. Subject to the above, we should be in a position to finalise the accounts.

Regards,

Brian

From: SASH Treasurer [e-mail] Sent: Wednesday, February 11, 2026 20:48 To: Brian Jacobs [e-mail] Cc: Mike Harding [e-mail] Subject: 2025 Accounts

Hi Brian,

Thanks very much for calling me back, please find the following attached to this e-mail and let me know anything else you'd like to see.

1. 2025 Accounts Report and Balance sheet

2. Backup of Finance Co-ordinator database (2025-Final.zip)

3. Bank statements

4. Cash and banking spreadsheet for the year

5. December pay slip for our employee Debbie Martin

6. CCLA Statements

Hopefully fairly straightforward - happy to discuss or to provide any further information you need. Many thanks in advance for your help with this!

Thanks,

3

Jonathan White 07783 773289 Treasurer St Augustine's Church

sash – SASH website

4