**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF FOLKESTONE HOLY TRINITY WITH CHRIST CHURCH**
**ANNUAL REPORT AND FINANCIAL STATEMENTS**
**YEAR ENDED 31 DECEMBER 2025**
**Registered Charity No. 1131472**
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **ADMINISTRATIVE INFORMATION**
|**Incumbent**|Position vacant from 31 December 2025|
|---|---|
|**Charity Number**|1131472|
|**Governing Document**|Parochial Church Council Powers Measure (1956) as amended and|
||Church Representation Rules.|
|**Bankers**|Royal Bank of Scotland|
||Drummond House|
||Redheughs Avenue|
||Edinburgh|
||EH12 9RH|
||HSBC|
||41 Sandgate Road|
||Folkestone|
||Kent|
||CT20 1SA|
|**Independent Examiner**|S Jennings FCA|
||Azets Audit Services|
||Chartered Accountants|
||Ashford Commercial Quarter|
||1 Dover Place|
||Ashford, Kent|
||TN23 1FB|
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' Report|1 - 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Comparable Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 - 12|
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **TRUSTEES' REPORT**
T he Trustees present their annual report and financial statements for the year ended 31 December 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ (FRS 102) in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
## **Aims and Purposes**
Holy Trinity PCC has the responsibility of co-operating with the Incumbent, in promoting in the ecclesiastical parish, within the Trinity Benefice, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church building of Holy Trinity Church, Sandgate Road, Folkestone, and the church hall at the same address. This section reflects the work of The Trinity Benefice, of which Holy Trinity Church is a part and should be read with that in mind.
## **Objectives and Activities**
The PCC is committed to drawing as many people as possible into worship at our church and to working together with individuals and organisations in the community for the common good and furtherance of our common goals and values. The PCC maintains an overview of worship, outreach, ministry and mission. When planning activities for the year, consideration is given to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities for the advancement of religion. In particular, we try to enable people to live out their faith as part of our parish through: Worship and prayer; learning about the Gospel; developing their knowledge and trust in Jesus, provision of pastoral care for people living in the parish, Missionary and outreach work.
## **Public benefit statement**
The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities.
## **Worship Prayer and Mission**
The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. Each Sunday a service of Holy Communion is celebrated at 8am, whilst at 10.30am there is a service of Holy Communion (sometimes followed by healing ministry). Evensong is sung every Sunday evening at 6.30pm.
There is a regular weekday communion service on Friday at 11.30am. Morning Prayer is said in the church at 9.00am on Monday, Wednesday, and Friday.
All are welcome to attend our regular services. As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life, including Baptism, Marriage and Funeral services. During 2025 there were 13 Baptisms, 3 Weddings, 5 Funerals (none at crematorium) and 2 Interments.
## **Review of the year**
Our Holy Trinity Church is served well by a committed group of people who do much to support this church.
_**Services**_ The overall attendance at the main Sunday service is showing signs of growth. We continue to conduct baptisms on the first Sunday in the month. We have a thriving 8am Sunday service, one of the biggest in the diocese. Attendance at our Christingle Service on Christmas Eve, and the Midnight Mass was most encouraging. (Well in excess of 100 in both instances).
_**Community**_ We are a beacon church in relation to community matters. We offer Monday Music a popular and inclusive community singing session. We also host the Christmas Carol Service for the Active Retirement Group. We continue to host the uniform groups in our hall, and it is a joy to see them at our parade services. We are fortunate to have committed people involved in our Mission and Links and entertainment groups. Thanks to these good people we have held successful summer and Christmas fayres. We enjoy a reputation for hosting regular quality musical concerts, which are well attended.
As well as the concerts, we have a truly outstanding robed choir. Those who attend or visit our church comment most favourably. We owe a great debt of gratitude to all those involved. Our reason for being is to worship God, give thanks to our Lord and Saviour Jesus Christ in the power of the Holy Spirit and this is greatly enhanced by our choir.
-1-
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE TRUSTEES' REPORT**
**Financial Review 2025** Income for the year amounted to £128,788 (2024: £168,604). Expenditure for the year amounted to £135,727 (2024: £126,922). This resulted in a deficit of (£6,939) (2024 surplus £41,682).
Restricted funds at 31 December 2025 amounted to £46,007 (2024 £32,530) relating to legacies and donations for specific purposes. Designated funds at 31 December 2025 amounted to £223,253 (2024: £218,646) and relate to funds set aside for future expenditure. Unrestricted funds at 31 December 2025 amounted to £8,236 (2024 £33,259). Excluding the extraordinary one-off donation of £50,000 in 2024, general income has improved slightly, albeit that Planned Giving has reduced and it has been necessary to use £15,750 of our reserves to cover general running costs. The position has not been helped by the absence of our incumbent over the past year. Efforts are now being made to encourage more giving income, both from existing members and by expansion of our congregation, also donations against specific expenditure. Taking into account the level of our reserves, the trustees continue to be of the opinion that our substantial reserves are more than sufficient to finance any income shortfall in the current year and in the medium term and for the charity to continue as a going concern. Please see Note 1.7 to these financial statements.
**Pay policy for key management personnel.** The Trustees consider the Board of Trustees as the key management personnel of the charity in charge of directing and controlling, running and operating the PCC on a day to day basis.
**Plans for the future.** Included for 2026 is the regilding and reinstallation of the weathervane and repairs to the pulley sysem in the tower at a total cost in the region of £75,000 of which appromately £42,000 will be covered by grants received and receivable and the remainder will be financed from our Roof and Quinquennial Funds. We have recently installed parking control bollards at a cost of £2,478, paid from specific legacies. We are now in a vacancy as of 31 December 2025 and looking forward to the eventual appointment of a new vicar of Holy Trinity Church and the Trinity Benefice.
**Reserve Policy.** It is the desired policy of Holy Trinity Church PCC to keep £50,000 (2024: £50,000) in reserve for unforeseen emergency repairs to the fabric. The PCC is also committed to giving an additional sum to Mission which will not exceed the total interest received on the Legacy Fund.
**Major Risks** . The PCC reviews the activities of the parish and considers the major risks that may arise from time to time. The major risks identified in the process have been assessed and satisfactory systems established to mitigate the risks. The PCC will continue to review the risks on an on-going basis.
|**PCC members (except where indicated as non PCC)**|**PCC members (except where indicated as non PCC)**|||
|---|---|---|---|
|_Vicar_|The Revd. Robert Price Weldon||Vacant from 31 December 2025|
|_Benefice Priest_|The Revd. Roger Smith||Retired 31/07/2025|
|_Benefice Priest_|The Revd. Kate McNeice (non PCC)|||
|_Benefice Priest_|The Revd Bill Mills||Ordained 28/06/2025|
|_Benefice Distinctive Deacon_|The Revd Heather Tapsell||Ordained 28/06/2025|
|_Readers_|Mr Charles Lewis (non PCC)|||
|_Authorised Lay Minister_|Mrs Fiona Weldon (non PCC)||Retired December 2025|
||Mr Lewis Smith|||
|_Wardens:_|Mr Christopher Martin||Vice Chairman|
||Mr Nicholas Boardman||Appointed 04/05/2025|
||Mr Michael Hawken||Resigned 21/01/2025|
|_Deanery Synod_|Mr Tim Parsons|||
||Mr Christopher Martin||Resigned 01/05/2025|
||Mrs Patricia Wilson|||
|_Elected Members_|Mr Michael Hawken||Resigned 21/01/2025|
||Ms Michelle Fletcher||Retired 04/05/2025|
||Mr Denis Dadson|||
||Ms Karen Tatt||Elected 04/05/2025|
||Ms Frances Addison||Elected 04/05/2025|
||Mrs Janet Gallagher||Elected 04/05/2025|
||Mrs Christine Schilder||Retired 04/05/2025|
||Mrs Heather Sutherland||Retired 04/05/2025|
||Mr David Troke||Retired 04/05/2025|
||Mr Paul Seward||Resigned 21 January 2026|
||Mr Richard Lambourne|||
|_Co-opted Members_|Mrs Heather Sutherland||Co-opted 04/06/2025|
|_Treasurer_|Mr Denis Dadson|||
|**Structure, Governance and Management**||-2 -||
|The method of appointment of PCC members is set out in||the Church Representation Rules. All Church attendees are encouraged to||
|register on the Electoral Roll and stand for election to the PCC.||||
-2-
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE TRUSTEES' REPORT**
## **Trustees’ Responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees 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 trustees are required to:
- select suitable accounting policies and then apply them consistently
- observe the methods and principles in the Charities SORP 2015 (FRS 102)
- make judgements and estimates that are reasonable and prudent
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees 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 Charity (Accounts & Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In approving the Trustees’ Annual Report we also approve the Strategic Report included therein, in our capacity as trustees.
Signed on behalf of the PCC
C. C. Martin
Trustee and Vice Chairman May 2026
-3-
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
I report to the charity trustees on my examination of the accounts for the year ended 31 December 2025, which are set out on pages 5 to 12.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts carried out in accordance with the Church Accounting Regulations 2006 ("the Regulations") and 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.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable 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 such 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.
Signed: S Jennings FCA Azets Audit Services Chartered Accountants Ashford Commercial Quarter
1 Dover Place Ashford, Kent TN23 1FB
- 4 -
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025**
|**Notes**
**INCOME FROM**
Donations and legacies
**2a**
Investment income
**2b**
Income from charitable and ancillary
trading
**2c**
Grants
**2d**
**TOTAL INCOME**
**EXPENDITURE ON:**
**Charitable activities**
**3**
Parish share
Mission and charities
Other ordinary running costs
Exceptional Costs
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
**BEFORE TRANSFERS**
Transfer between funds
**8**
**NET MOVEMENTS IN FUNDS**
**RECONCILIATION OF FUNDS**
**BALANCES**
**BROUGHT**
**FORWARD AT 1 JANUARY 2025**
**BALANCES CARRIED FORWARD**
**AT 31 DECEMBER 2024**|**Unrestricted**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
58,514
-
3,576
**62,090**
3,607
7,848
30
11,485
40,191
-
-
**40,191**
-
-
15,022
**15,022**
**102,312**
**7,848**
**18,628**
**128,788**
49,455
-
-
**49,455**
1,044
-
-
**1,044**
76,836
-
797
**77,633**
-
3,241
4,354
**7,595**
**127,335**
**3,241**
**5,151**
**135,727**
(25,023)
4,607
13,477
**(6,939)**
-
-
-
**-**
**(25,023)**
**4,607**
**13,477**
**(6,939)**
33,259
218,646
32,530
**284,435**
**8,236**
**223,253**
**46,007**
**277,496**
**2025**|**2024**
**Total**
**Funds**
**£**|
|---|---|---|
|||**119,550**
**13,653**
**35,401**|
|||**168,604**|
|||**44,639**
**1,327**
**80,194**
**762**|
|||**126,922**|
|||**41,682**
**-**|
|||**41,682**
**242,753**|
|||**284,435**|
- 5 -
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2024**
|**Notes**
**INCOME FROM**
Donations and legacies
**2a**
Investment income
**2b**
Income from charitable and ancillary
trading
**2c**
**TOTAL INCOME**
**EXPENDITURE ON:**
**Charitable activities**
**3**
Parish share
Mission and charities
Other ordinary running costs
Exceptional Costs
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
**BEFORE TRANSFERS**
Transfer between funds
**8**
**NET MOVEMENTS IN FUNDS**
**RECONCILIATION OF FUNDS**
**BALANCES**
**BROUGHT**
**FORWARD AT 1 JANUARY 2024**
**BALANCES CARRIED FORWARD**
**AT 31 DECEMBER 2024**|**Unrestricted**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
104,707
-
14,843
**119,550**
4,875
8,739
39
**13,653**
35,401
-
-
**35,401**
**144,983**
**8,739**
**14,882**
**168,604**
44,639
-
-
**44,639**
1,199
-
128
**1,327**
75,675
3,807
712
**80,194**
-
762
-
**762**
**121,513**
**4,569**
**840**
**126,922**
23,470
4,170
14,042
**41,682**
(7,000)
7,000
-
**-**
**16,470**
**11,170**
**14,042**
**41,682**
16,789
207,476
18,488
**242,753**
**33,259**
**218,646**
**32,530**
**284,435**
**2024**|**2023**
**Total**
**Funds**
**£**|
|---|---|---|
|||**62,897**
**11,818**
**34,707**|
|||**109,422**|
|||**41,881**
**2,109**
**84,207**
**2,612**|
|||**130,809**|
|||**(21,387)**
**-**|
|||**(21,387)**
**264,140**|
|||**242,753**|
- 6 -
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **BALANCE SHEET AS AT 31 DECEMBER 2025**
|**Notes**
**CURRENT ASSETS**
Debtors & Prepayments
**6**
Bank and Cash Balances
**CREDITORS: amounts falling due**
**within 1 year**
Other creditors
**7**
**NET CURRENT ASSETS**
**NET ASSETS**
**PARISH FUNDS**
General Fund
**8**
Legacy Fund
**8/9**
Roof Fund
**8/9**
Organ Fund
**9**
Quinquennial Sinking Fund
**8/9**
Bible Fund
**9**|**Unrestricted**
**Designated**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
3,560
529
**4,089**
13,892
223,253
45,478
**282,623**
**17,452**
**223,253**
**46,007**
**286,712**
9,216
-
-
**9,216**
**9,216**
**-**
**-**
**9,216**
**8,236**
**223,253**
**46,007**
**277,496**
**8,236**
**223,253**
**46,007**
**277,496**
1,256
-
-
**1,256**
6,980
55,000
11,507
**73,487**
117,574
17,401
**134,975**
-
-
956
**956**
-
50,679
15,143
**65,822**
-
-
1,000
**1,000**
**8,236**
**223,253**
**46,007**
**277,496**
**2025**|**2024**
**Total**
**Funds**
**£**|
|---|---|---|
|||**3,610**
**286,948**|
|||**290,558**|
|||**6,123**|
|||**6,123**|
|||**284,435**|
|||**284,435**|
|||**20,037**
**83,169**
**129,723**
**536**
**50,970**
**-**|
|||**284,435**|
Approved by the Parochial Church Council on 6 May 2026 and signed on its behalf by:
C Martin (Church Warden)
D Dadson (Hon Treasurer)
- 7 -
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2025**
## **1 ACCOUNTING POLICIES**
## **1.1 Basis of preparation**
The Parochial Church Council of Holy Trinity with Christ Church Folkestone is a registered charity in England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are committed to drawing as many people as possible into worship at our church and to working together with individuals and organisations in the community for the common good and furtherance of our common goals and values. The PCC maintains an overview of worship, outreach, ministry and mission.
The charity constitutes a public benefit entity as defined by FRS102.
The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. This assessment has been made in respect of a period of at least one year from the date of approval of these financial statements.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.
## **1.2 Funds accounting**
Unrestricted Funds represent funds of the PCC that are not subject to restrictions regarding their use. In particular these consist of the General Fund which is used for the day to day purposes of the PCC and that part of the Legacy Fund which is not restricted by the terms of individual wills. Funds designated by the PCC are also unrestricted.
Restricted Funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restriction arises when specified by the donor, or a will, or when funds are raised for particular restricted purposes.
The Designated Fund balance has been represented to ensure that fund balances stated accurately reflect the designation policy adopted by the trustees.
- **1.3 Income recognition**
All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income, any performance conditions attached to the item of income have been met and it is probable that the income will be received. The following specific policies are applied to particular categories of income:
- Voluntary income including donations, collections and gifts is included in full in the Statement of Financial Activities when receivable. Planned Giving is recognised only when received.
- Recovery of Gift Aid tax relief is recognised to the extent necessary to match with its related income.
- Rental income from letting or hire of church and hall premises is recognised when the letting or hire takes place.
- Investment income is included when receivable.
- Legacies are included in the statement of financial activities when the charity is entitled to the legacy, the executors have established that there are sufficient surplus assets in the estate to pay the legacy, and any conditions attached to the legacy are within the control of the charity.
## **1.4 Expenditure recognition**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs to that category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.
- 8 -
**PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **1 ACCOUNTING POLICIES - CONTINUED**
- **1.5 Fixed assets**
- _**Consecrated Land and Buildings and Moveable Church Furnishings**_
Consecrated and beneficed property is excluded from the accounts by s10 Charities Act 2011. No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated beneficed buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed.
## _**Other Fixtures Fittings and Office Equipment**_
Equipment used within church premises is written off in the year of acquisition.
- **1.6 Tax** The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes
- **1.7 Going concern**
- The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. This assessment has been made in respect of a period of at least one year from the date of approval of these financial statements. Excluding the extraordinary one-off donation of £50,000 in 2024, general income has improved slightly, albeit that Planned Giving has reduced and it has been necessary to use £15,750 of our reserves to cover general running costs. The position has not been helped by the absence of our incumbent over the past year. Efforts are now being made to encourage more giving income, both from existing members and by expansion of our congregation, also donations against specific expenditure. Taking into account the level of our reserves, the trustees continue to be of the opinion that our substantial reserves are more than sufficient to finance any income shortfall in the current year and in the medium term and for the charity to continue as a going concern.
## **1.8 Judgements and key sources of information uncertainty**
Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. No judgements or key assumptions were made in the preparation of the accounts
|**2**
**Income from**
**a.**
**Voluntary income**
Planned Giving
Gift Aid
Open Plate Collections
Gifts, Donations and Miscellaneous
Donation-in-Kind
Legacies
Mission & Links
**b.**
**Investments, Dividends and Interest**
**c.**
**Charitable and Ancillary Income**
Hire of Church Hall
Hire of Church
Fundraising
Fees
Miscellaneous
d.
Grant received for Tower Repairs
LPW Grant for refund of VAT borne by Le|**Unrestricted**
**Designated**
**Restricted**
**Funds**
**Funds**
**Funds**
**Total**
**£**
**£**
**£**
**£**
29,773
-
-
29,773
8,969
-
-
8,969
6,084
-
-
6,084
6,442
2,779
9,221
-
-
797
797
6,000
-
6,000
1,246
-
1,246
58,514
-
3,576
62,090
3,607
7,848
30
11,485
15,371
-
-
15,371
9,567
-
-
9,567
9,356
-
-
9,356
5,130
-
-
5,130
767
-
-
767
40,191
-
-
40,191
-
-
14,493
14,493
gacyFund
-
529
529
-
-
15,022
15,022
**2025**|**2024**
**Total**
**£**|
|---|---|---|
|||31,985
8,545
6,011
66,002
-
6,000
1,007|
|||119,550|
|||13,653|
|||14,492
7,671
8,954
4,027
257|
|||35,401|
|||-
-|
|||-|
||||
||102,312
7,848
18,628
128,788|168,604|
- 9 -
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
|**3**
**Analysis of expenditure**
**Cost of charitable activities**
**Parish share**
**Missions and charities**
**Other ordinary running costs**
Contribution to Joint Benefice
Payroll costs
Music
Church Fees
Church Hall running costs (incl Utilities)
Utilities (Church building)
Telephone and Broadband
Insurance
Publicity, postage IT and stationery
Maintenance of buildings and fabric
Maintenance of grounds
MaIintenance of Musical Instruments
Service expenses
Income Generation Costs
Licences
Security Costs
Bank and Card Charges
Independent Examination
**Total expenditure**|**Direct**
**Costs**
**Support**
**Costs**
**Staff**
**Costs**
**Total**
**£**
**£**
**£**
**£**
49,455
-
-
**49,455**
1,044
-
-
**1,044**
10,848
-
-
**10,848**
-
9,519
**9,519**
11,060
-
-
**11,060**
1,481
-
-
**1,481**
5,187
-
-
**5,187**
-
12,381
-
**12,381**
-
852
-
**852**
-
5,200
-
**5,200**
-
1,142
-
**1,142**
-
10,417
-
**10,417**
-
2,183
-
**2,183**
-
2,456
-
**2,456**
1,990
-
-
**1,990**
4,659
-
-
**4,659**
420
-
-
**420**
1,210
-
-
**1,210**
1,213
-
-
**1,213**
3,010
-
-
**3,010**
41,078
34,631
9,519
**85,228**
91,577
34,631
9,519
135,727
**2025**|**2024**
**Total**
**£**|
|---|---|---|
|||44,639|
|||1,327|
|||9,600
8,898
10,739
816
2,855
15,286
803
5,099
930
10,544
1,920
2,180
1,288
3,943
359
1,310
1,024
2,600|
|||80,194|
||||
|||126,160|
## **4 Staff Costs**
The average number of employees during the year was 1 (2024: 1).
## **5 Trustees and key management personnel remuneration and expenses**
Trustees received no remuneration during the year for their duties as Trustees (2023: None).
4 Trustees: 6 (2024: 4) were reimbursed expenses totalling £2,745 (2024: £1,723) in respect of printing and stationery, and income generation costs and purchase of office equipment,
The trustees consider the board of trustees as the key management personnel of the charity in charge of directing and controlling, running and operating the PCC on a day to day basis. As detailed above, no trustees received remuneration for acting as trustees during the period.
|**6**
**Debtors**
Debtors
Prepayments
**7**
**Creditors**
Wedding deposits
Other creditors|**2025**
**£**
3,432
657
4,089
**2025**
**£**
1,800
7,416
9,216|**2024**
**£**
2,953
657|
|---|---|---|
|||3,610|
|||**2024**
**£**
500
5,623|
|||6,123|
-10 -
## **PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
|**8**|**Unrestricted funds - 2025**|**Balance**||||||**Balance**|
|---|---|---|---|---|---|---|---|---|
|||**brought**|||**Transfer**|||**carried**|
|||**forward**|**Income**|**Expenditure**|**between funds**|||**forward**|
|||**£**|**£**|**£**||**£**||**£**|
||Unrestricted funds||||||||
||General Fund|20,037|92,804|(127,336)|£|15,750
||1,255|
||Legacy Fund (part)|13,222|9,509|-||(15,750)||6,981|
||Designated funds||||||||
||Legacy Fund (part)|55,000|-|-|||-|55,000|
||Roof Fund (part)|113,327|5,629|(1,382)|||-|117,574|
||Quinquennial Sinking Fund|50,320|2,219|(1,860)|||-|50,679|
|||251,906|110,161|(130,578)|||-|231,489|
||**Unrestricted funds - 2024**|**Balance**||||||**Balance**|
|||**brought**|||**Transfer**|||**carried**|
|||**forward**|**Income**|**Expenditure**|**between funds**|||**forward**|
|||**£**|**£**|**£**||**£**||**£**|
||Unrestricted funds||||||||
||General Fund|1,058|140,491|(121,512)||||20,037|
||Legacy Fund (part)|15,731|4,491|-||(7,000)||13,222|
||Designated funds||||||||
||Legacy Fund (part)|50,000|-|-||5,000||55,000|
||Roof Fund (part)|111,563|6,332|(4,568)|||-|113,327|
||Quinquennial Sinking Fund|45,913|2,407|-||2,000||50,320|
|||224,265|153,721|(126,080)|||-|251,906|
||Designated Funds||||||||
||Legacy Fund (part)|This fund represents legacies received that are for no|||specific|purpose but which have|||
|||been set aside by the trustees towards future emergency|||use||||
||Roof Fund (part)|This fund represents part of a legacy received that was for no specific|||||purpose but which||
|||has been allocated by the trustees towards the roof replacement|||||||
||Quinquennial Sinking Fund (part)|This fund represents amounts set aside by the trustees|||towards|the cost of maintenance|||
This fund represents amounts set aside by the trustees towards the cost of maintenance work recommended periodically by quinquennial reports required by Canterbury Diocese
|**Restricted funds - 2025**
Legacy Fund (part)
Organ Fund
Bible Fund
Boiler repair Fund
Roof Fund (part)
Quinquennial Sinking Fund (part)
**Restricted funds - 2024**
Legacy Fund (part)
Organ Fund
Missions and Charities
Roof Fund (part)
Quinquennial Sinking Fund (part)|**Balance**
**brought**
**forward**
**Income**
**Expenditure**
**Transfer**
**between funds**
**Balance**
**carried**
**forward**
**£**
**£**
14,947
529
(3,969)
-
11,507
536
1,217
(797)
-
956
-
1,000
-
-
1,000
-
385
(385)
-
-
16,397
1,004
-
-
17,401
650
14,493
-
-
15,143|
|---|---|
||32,530
18,628
(5,151)
-
46,007|
||**Balance**
**brought**
**forward**
**Income**
**Expenditure**
**Transfer**
**between funds**
**Balance**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
10,097
5,000
(150)
-
14,947
1,059
39
(562)
-
536
-
128
(128)
-
-
6,682
9,715
-
-
16,397
650
-
-
-
650|
||18,488
14,882
(840)
-
32,530|
## **9 Restricted funds - 2025**
Missions and Charities relates to donations received and disbursed in respect of specific appeals or donations
Boiler repair Fund This relates to donations received and disbursed towards boiler repairs Bible Fund This fund arises from a single donation, to be used to provide bibles for those newly baptised. Legacy Fund This fund represents legacies received that are for a specific purpose and restricted in accordance with the terms of the will. See accounting policy note 1.2. Organ Fund This fund was established to provide major refurbishments and is not to cover routine maintenance or general running costs. Roof Fund It is considered that major repairs or possible replacement of the church roof will be needed in the foreseeable future and this fund was set up to receive donations and other finance towards this project. Quinquennial Sinking Fund (part) This fund represents donations received specifically towards the cost of maintenance work recommended periodically by quinquennial reports required by Canterbury Diocese
-11 -
**PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH CHRIST CHURCH FOLKESTONE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
|**10**
**Analysis of net assets between funds**
**2025**
Current Assets
Current Liabilities
**2024**
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**Total**
**£**
**£**
**£**
**£**
17,452 223,253 46,007
286,712
(9,216) - -
(9,216)|
|---|---|
||8,236223,25346,007
277,496|
||**£**
**£**
**£**
**£**
39,382 218,646 32,530
290,558
(6,123) - -
(6,123)|
||33,259218,646 32,530
284,435|
## **11 Related Party Transactions**
Mr Tim Parsons was paid £10,440 (2024: £10,290) under contract with Holy Trinity Church to provide director of music services. Except in this respect and the occasional reimbursement to trustees of properly incurred expenses (see Note 5) there were no related party transactions in the current or preceding year. Mr David Troke was paid £260 (2023 £650) for management services at music concerts while he was a trustee. Ms Michelle Fletcher was paid £300 (2024: nil) under a contract for cleaning the church hall during a period when she was a trustee.
Mr Tim Parsons, Mrs Heather Sutherland andMr Denis Dadson are also Trustees of Friends of the Music of Holy Trinity Folkestone. During the year £797 was paid on behalf of the Trust by Friends of the Music of Holy Trinity Folkestone as a contribution to organ maintenance (see Note 9)
-12 -