Registered Charity no. 1131520
**The Parochial Church Council of the Ecclesiastical Parish of St Hugh, Lewsey known as St Hugh's Church, Lewsey**
## **Trustees Annual Report and Accounts**
**Year Ended 31st December 2025**
## **St Hugh's Church, Lewsey**
**Year Ended 31st December 2025**
## **Contents Page**
||**Page**|
|---|---|
|Legal and Administrative Information|**1**|
|Trustees' Annual Report|**3**|
|Independent Examiner's Report|**11**|
|Statement of Financial Activities|**12**|
|Statement of Financial Position|**13**|
|Notes to the Financial Statements|**14**|
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Legal and Administrative Information**
## **Reference**
The Charity is called “The Parochial Church Council of the Ecclesiastical Parish of St Hugh's, Lewsey". The Charity is also known as St Hugh's Church, Lewsey and St Hugh's. The Church is a registered Charity with the Charity Commission for England and Wales and was registered on the 4th of September 2009.
**Registered Charity Number** 1131520 **Registered Office** St Hughs Lewsey Church Centre Leagrave High Street Luton LU4 0ND **Website** www.sthughs.org.uk **Email Address** office@sthughs.org.uk
## **Trustees**
The members of the Parochial Church Council and Trustees of the charity who were in place at the date this report was approved are:
Incumbent: Rev. Martyn Shea _Chair_ Wardens: Carolyn Cooper Paul Larson Elected reps to Deanery Synod: Natalie Roast Co-opted: Tony Wingrave _Deputy Warden_ Marissa Bird _Secretary_ Elected members: Tola Ajisola Treasurer Phil Roast Serreta Pritchard Adebukola (Bukie) Awomolo Liz Murray Carol Wingrave Elizabeth Coker Shalini Rajagopal Lorna Sackey Clark Anne Middlebrook Chris Burrows _Stepped down in December 2025_
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## **St Hugh's Church, Lewsey**
**Year Ended 31st December 2025**
## **Legal and Administrative Information**
## **Primary Banker**
Bank of Scotland plc The Mound Edinburgh EH1 1YZ
## **Independent Examiner**
Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF
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## **St Hugh’s Church, Lewsey**
## **Year Ended 31[st] December 2025**
## **Trustees’ Annual Report**
The Trustees (PCC Members) present this annual report and financial statements of the charity for the year ended 31 March 2025. It contains the following items:
- The annual report of the charity explaining the activities undertaken in the year, how the charity met its public benefit objectives and the way the church is managed.
- The annual financial report for the financial year ended 31 December 2025, the required statements, and notes to the accounts.
The financial statements have been prepared in accordance with the accounting policies set out in the accounts section of the report.
## **Organisational Structure; recruitment, appointment and induction of new trustees**
St Hugh’s Church, Lewsey is a charity registered with the Charities Commission (registration number 1131520). The Parochial Church Council of the Ecclesiastical Parish of St Hugh, Lewsey (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure.
The method of appointment of PCC members is set out in the Church Representation Rules. At St Hugh’s Church, Lewsey the membership of the PCC consists of the incumbent, curate, churchwardens and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services/members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
## **Public Benefit Statement**
In setting our objectives and planning our activities our trustees have given consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the Christian faith through the provision of worship and teaching services and the relief of sickness, financial hardship and promoting good health. This has been achieved by the provision of funds and services.
## **Objectives and Activities**
- To promote the whole mission of the church; providing regular public worship which is open to all;
- To continue and develop pastoral work including regular prayer meetings, Life groups and visiting the sick and bereaved.
- To support prayerfully and financially mission partners within the UK and overseas.
- To teach the Christian faith through sermons, Life groups and groups for young people and children.
- To teach and support from a religious perspective in schools and provide for other youth and children’s activities.
- To support and unite with the community, particularly at times such as Remembrance Sunday and throughout times of crisis.
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## **St Hugh’s Church, Lewsey**
## **Year Ended 31[st] December 2025**
## **Trustees’ Annual Report**
## **Vicars Report**
## **“The Lord has done great things for us, and we are filled with joy.” (Psalm 126:3)**
This past year has been one of deep contrasts—of rest and challenge, of endings and new beginnings, of reflection and renewed vision. And yet, as we have been reminded again this Easter, we are a people of **resurrection hope** —a people who trust that even in the hardest seasons, God is at work bringing new life.
As Easter approached this year, I was struck again by the beauty of the season. The crocuses, daffodils, and blossom breaking through are gentle yet powerful reminders of new life, fresh growth, and the promise of fruitfulness in the season ahead. And those signs of renewal in creation echo something deeper that we are seeing unfold among us at St Hugh’s and across the Nation —a real and growing sense of **new life and hope** .
Liz and I are profoundly grateful for the gift of our Sabbatical from June to September 2025. It was a precious time of rest, refreshment, and reflection, especially as we looked back over 25 years of ministry. Thank you for making that possible.
A particular highlight was the immense joy of celebrating and leading our son’s wedding to Amy at St Hugh’s. It was a deeply special occasion, full of love and God’s presence. Following that, visiting Amy’s family in China—and walking the streets of Shanghai where Liz’s relatives shared the gospel alongside Hudson Taylor—was both humbling and inspiring. It reminded us again that we are part of God’s global story.
It was also a joy to return and celebrate Lou and Ellis’s wedding—another very special moment in the life of our church family.
Alongside these joys, there were also challenges. During my Sabbatical, some significant difficulties arose which led, after careful discussion with the Diocese, to the decision that it would be best for Rev Chris Burrows to complete his curacy elsewhere.
I want to express my deep gratitude to Carolyn and Paul for their wise and steady leadership as Churchwardens, to Marissa for carrying such a significant load with grace and faithfulness, and to Archdeacon Dave Middlebrook for his wisdom and support during that time.
## **Signs of New Life Among Us**
One of the great encouragements this year is that we are not just talking about resurrection hope—we are **seeing signs of it** .
Each week, over 60 students now gather at our Music Academy. It is inspiring to see confidence and creativity growing as they are nurtured by Alisha and the wonderful team of tutors, building on the vision and foundations laid by Dionne.
Our After School Club continues to flourish, with 30–40 young people attending regularly. The relationships, trust, and respect being built are deeply encouraging. Thank you to Charles and to the whole team—Carolyn, Barbara, Natalie, Ros, Godfrey, Alisha—for your faithful and loving investment of time.
Charles has also been doing outstanding work in local schools—Chalk Hills, Manshead, Chantry, and Ferrars Academy—walking alongside young people facing real challenges. Thank you for a fantastic FIRE FESTIVAL and Rap night. It is a privilege to support this work. I also had the joy recently of teaching Year 2 pupils at Ferrars on pilgrimage, sharing stories from our time in Israel. It is wonderful to see a growing spiritual openness among children and young people.
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## **St Hugh’s Church, Lewsey**
## **Year Ended 31[st] December 2025**
## **Trustees’ Annual Report**
We have also launched a new monthly Sunday evening gathering for young people and their parents, creating space to explore some of life’s “big questions” together. Our recent session on AI and social media sparked thoughtful and meaningful discussion—Charles, thank you for an exceptional talk. And thank you to everyone for your extraordinary generosity in supporting Charles and Alisha’s visa renewal—we raised over £7,000 together.
## **Community, Care, and Connection**
Tuesday Together continues to grow as a place of warmth, friendship, and belonging. Rev Cathy P, thank you for your loving leadership, pastoral care and inspiring bible teaching, and thank you to Anne Middlebrook, Dave and Sally and all who faithfully prepare and serve meals each week. Barbara and Phil thank you for leading us in Worship so powerfully too. One gentleman recently shared how much this community has meant to him following the loss of his wife—a powerful reminder of the difference Tuesday together makes.
Tiddlers continues to thrive and it was a joy to celebrate 30 years of this ministry a special thanks to Liz Murray, Leyla, Alisha, Angela, Sheila, Margaret and John without whom this would not be possible. Our Messy Fun Days remain a tremendous blessing. Marissa, thank you for your creativity and dedication— welcoming over 120 people at the some of the events this year is just wonderful. Palm Sunday was very special to see families from Tiddlers and from our Messy Fun Days joining us on a Sunday morning as we continue to share the joy and hope of Jesus in accessible and engaging ways. Body and Soul continues to flourish—thank you Carolyn, Natalie, and Lorna’s daughter in Law for creating such a space of heath and fitness, love, care, and joy.
Please can I also thank the Pastoral Care Team for the many ways that they show the compassion and love of Jesus to so many in our congregation and local community.
## **Prayer: The Heart of It All**
As we have reflected this Easter, the same power that raised Christ from the dead is at work in us— and we see that most clearly as we pray.
Thank you to Peter and Esther, for your faithful leadership in prayer. These daily times of prayer are the unseen foundation of all that God is doing among us. Do come and join us at 7am on a Wednesday morning either in person or on-line, or on a Sunday morning at 9:30am in Church as it is great to be together each week in prayer. Everyone is welcome.
Our vision is to be a **house of prayer for all nations** , and as we lean into that, we trust God for even greater fruitfulness.
## **Faithful Service and Stewardship**
I want to thank our PCC for your wisdom and support through a complex year. Carolyn and Paul, thank you again for all you have done as Church wardens. Carolyn a huge thank you to you as you step down to have more time to care for your family you are amazing. Paul it was joy too to come back from Sabbatical having been inspired by the book “The supernatural ways of royalty” to find you ready to run some bi-weekly sessions for leaders, thank you for your faithful leadership.
Thank you too to Tola, our treasurer, for all that you have done to help us steward the financial resources of the Church and for providing such good managemtnet accounts to the PCC. Thank you for doing this when there are so many demands on you as a parent.
Serreta, a special thank you for your vital safeguarding work. Tony Wingrave, thank you for all you do to care for our buildings, alongside Malcolm and others who maintain the grounds so beautifully. Tiddllers sheds have been completely re-built, hot water boilers and many other items have been
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## **St Hugh’s Church, Lewsey**
## **Year Ended 31[st] December 2025**
## **Trustees’ Annual Report**
mended, and many detailed discussion have been had over how to enhance the buildings that God has entrusted to us.
We are very excited by progress in our building project. Thanks to much hard work and generosity, we will soon be improving the insulation of the Hall roof and installing a solar PV and battery system— reducing both costs and our environmental impact. We are also exploring further improvements, including new windows and heating solutions.
Alongside this, we continue to seek funding for our accessible toilets and a servery. Please do pray for our applications as we trust God to provide and do please give as generously as you can to make our building truly accessible to all.
## **Looking Ahead with Hope**
As we look to the year ahead, we do so with confidence—not in ourselves, but in the risen Lord Jesus Christ.
The signs of spring turning to summer remind us that new life often begins quietly—but it is powerful and unstoppable. And we believe that God is at work among us in just that way. At the Easter Community concert Liz and I were deeply encouraged that one person Daniel who came along, came 20 years ago to a Messy Church event with his family that we ran in Jersey! Seeds planted years ago in faith and with love and prayer will come to fruition!
Liz and I are deeply thankful for each one of you. It is a privilege to serve here, and we are encouraged by your faith, your prayers, your generosity and your love for one another.
## **And so, this is our vision ….**
**Do you want to? Go deeper in our relationship with God, Grow stronger together in love and unity, and to reach wider into our community and to the nations with the love of Jesus.**
We long to see every person in Lewsey Farm—and far beyond—have the opportunity to experience the transforming love of God through an encounter with one of us.
**So as a Royal Priesthood and as a Holy Nation let us run the race marked out for us Let’s keep our eyes fixed on Jesus. Let us keep praying, keep loving, keep serving.**
**“If my people called by my Name, will humble themselves, will pray and seek my face, turning from their wicked ways, I will come and heal this land, this nation”**
**And so, as we do that; let us trust that the God who brings life from the grave will do immeasurably more than all we ask or imagine.**
In His grace and for His glory, Amen.
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## **St Hugh’s Church, Lewsey**
## **Year Ended 31[st] December 2025**
## **Trustees’ Annual Report**
## **Church Warden’s Report**
This has been an eventful year. The difficulties caused by the PLF decisions continue at a personal level within St Hughs, being reflected in our Finances too.
Chris, our Curate, was moved to another church in Luton to finish his curacy.
We would both like thank the Archdeacon, Dave Middlebrook, for his care, wisdom, advice and help in this matter. We also wish to commend Marissa for her grace in adversity.
One of our successful projects, the After School Club held on Thursdays 3:15 – 5:15pm, has grown. We open the whole Church building for youth to play sports, join in activities, engage in conversation, eat waffles and enjoy the tuck shop. This has been a very rewarding year building friendships with as many as 40 young people. We encourage everyone in our Church family to come and join us as we become “fishers of men” and introduce the youngsters to a space where both they, and us, build respect and trust in a family style environment.
The music Academy continues to flourish under Alisha’s management, providing training for both young and older people in singing, guitar, drums and keyboards. We thank Alisha and Stevard, who is there in a safeguarding capacity.
Charles, our Children and Families Pastor, has used his creative and artistic skills to produce a Manga book “He is Risen”, which has been printed and published (on sale very soon!). All this in addition to his teaching the different age groups in Church on Sundays and mentoring students in different schools, as well as running groups for young people in the afternoons and evenings.
All the Christmas activities were, once again very successful, attracting old and new visitors to Christmas Craft Day, Christingle Service, Messy Church, Midnight service and Christmas Day service. Well done Marissa for all the preparation in advance, smoothing the way for the staff and worship teams.
Gemma Milligan again took a group of youth to Satellites, where great fun was had by all. Thank you Gemma.
We were delighted to take a number of the Church youth to St Francis Church to be baptised and confirmed in June.
There are many people who we would really like to thank and without whom the church would not run so smoothly:
Marissa, who is a church employee, but works far and above her required role, putting in many more hours than she is paid for on a daily basis. She is Church Operations Manager handling finance and admin, runs Messy Church as well as organising fun days, but she is also our Church bookings contact, catering overseer, PCC Secretary and deals with fire regulations and inspections – just to name a few! She is also a worship leader, helps with pastoral care and is a leader in the “One Body” worship team who have now held 2 beautiful, inspiring and successful worship evenings at St Hughs. Thank you!
Serreta, our Safeguarding Officer, works tirelessly to keep our environment safe for all people. She has to deal with many of us who are not familiar with computers and online learning courses. Thank you.
Cathy P who serves willingly in so many different ways, quietly stepping in and serving in so many different roles. Thank you.
All PCC members, the Fabric Team, the Finance Team and the Standing Committee for their time and wisdom as they help to steer the organisation and welfare of the church through this challenging season.
We would also like to thank the Pastoral Care team who take care of those in need and also many of our vulnerable church members. Thank you.
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## **St Hugh’s Church, Lewsey**
## **Year Ended 31[st] December 2025**
## **Trustees’ Annual Report**
Anne Middlebrook, for cooking brilliantly at Tuesday Together. For her organisation of all the volunteers who help with teas, coffees, locking up the church after services and events, and organising a kitchen clean team. Thank you.
Thank you also to Sally and Dave who cover for Anne when needed and who also run the food store for the Church.
In addition, we would also like to thank all volunteers who help with many roles as well as the technical (sound and visual) and zoom team, who keep our services running. Thank you also to the Worship team who lead us in song and worship each week at our services; and Dionne who is now leading the team.
Lorna, who has gone above and beyond her role again. She not only keeps the church clean but also volunteers on many different projects too. Thankyou.
The prayer ministry team and home group leaders giving their time and care to so many members of the church. Thankyou.
Liz Murray and her team who are still running the Tiddlers group (for over 30 years now) and Natalie Roast who is keeping the Body and Soul group going too. Thankyou.
Lastly, we would also like to thank Martyn, our Vicar, for his leadership and vision for St Hughs. For his love of Christ, and particularly his pastoral gifting. Also, for all the time he spends in applying for grants, planning and preparing for the building improvements to come. We lift him up to God as he tries to balance the spiritual with the everyday business of running a church and caring for his family.
We are so sorry if we have missed anyone, but we do thank all of you who often help or simply attend St Hughs – we appreciate all of you! We are one family in Christ.
While the church has yet more challenges and opportunities in the years ahead, we keep in mind the following quote:
## _**“Don’t let finances stifle vision, but if we want something to grow, we have to finance it”.**_
Let us remember that we are all a part of what God is doing here in Lewsey, Luton, Bedfordshire and England.
## _**Hebrews 12 v 1-2**_
_**Let us throw off everything that hinders and the sin that so easily entangles and let us run with perseverance the race marked out for us, fixing our eyes on Jesus, the pioneer and perfecter of our faith.**_
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## **St Hugh’s Church, Lewsey**
## **Year Ended 31[st] December 2023**
## **Trustees Annual Report**
## **Future Plans**
To build new accessible toilet facilities and a servery area at the back of the Church.
To insulate and re-enforce the Hall roff in preparation for solar panels to be installed.
To have a solar PV sysytme installed to reduce the Church’s carbon footprint and energy bills. To continue to build our After School Club for the young people in our community.
To work on making Messy Church events intergenerational.
To seek funding for the Music & Worship Academy to provide more space and resources for the growing number of people who are attending the classes.
To continue to grow the outreach work our Children and Families worker does within the primary and secondary schools.
## **Financial Review**
The fund balances at the year-end were as follows:
|**Review**
alances at the year-end were as follows:|||
|---|---|---|
|Unrestricted Funds
Restricted Funds
Total|2025
£
35,399
65,833
101,232|2024
£
33,790
24,035|
|||57,825|
The total income received during the year was £216,564 (2024: £156,130) of which £75,691 was restricted. The total expenditure was £173,157 (2024: £185,617) of which £31,473 was restricted.
## **Reserves Policy**
It is the reserves policy of St Hugh’s PCC to hold in reserves the equivalent of three months' general running costs and an additional three months’ salary costs. It is also our policy to hold an amount for building works at the next quinquennial inspection of £30k. For the year ending 2025 the desirable reserve level was £68,000. This policy will be reviewed annually.
The total unrestricted reserves held by the Church at the end of December 2025 were £32,979. The PCC recognise this level of reserve is below the desirable reserves listed above, and are looking to improve the reserve level in the future.
## **St Hugh’s Church, Lewsey**
## **Year Ended 31[st] December 2023**
## **Trustees Annual Report**
## **Trustees Responsibilities**
The 2011 Charities Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the charity at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:-
- Select suitable accounting policies and apply them consistently.
- Make judgments and estimates that are reasonable and prudent.
- Prepare financial statements on a going concern basis unless it is inappropriate to presume that the trust will continue in existence.
- State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the board of trustees and authorised by:
Rev Martyn Shea
**Name of Trustee** : ……………………………………………………………………….. **Signed on Behalf of the Trustees** : …………………………………………………………………… 11/05/2026
**Date of Approval** :
…………………………………………………………………………
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Independent Examiner's Report**
I report to the trustees on my examination of the financial statements of St Hugh's Church, Lewsey ('the charity') for the year ended 31st December 2025.
## **Responsibilities and Basis of Report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements 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 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.
Nigel Wyatt BSC FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
Date: 12/05/2026
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## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Statement of Financial Activities**
|**Statement of Financial Activities**||||||
|---|---|---|---|---|---|
||||**2025**||2024|
|||Unrestricted|Restricted|**Total**||
|||Funds|Funds|**Funds**|Total Funds|
||**Note**|£|£|**£**|£|
|**Income**||||||
|Donations and legacies||115,101|75,540|**190,641**|130,008|
|Charitable activities||20,034|-|**20,034**|20,362|
|Trading activities||5,738|-|**5,738**|5,649|
|Other income||-|151|**151**|111|
|||`──────────`|`──────────`|`──────────`|
`──────────`|
|**Total Income**|**2**|140,873|75,691|**216,564**|156,130|
|||`──────────`|`──────────`|`──────────`|
`──────────`|
|**Expenditure**||||||
|Expenditure on charitable activities|**3**|141,684|31,473|**173,157**|185,617|
|||`──────────`|`──────────`|`──────────`|
`──────────`|
|**Total Expenditure**||141,684|31,473|**173,157**|185,617|
|||`──────────`|`──────────`|`──────────`|
`──────────`|
|||`──────────`|`──────────`|`──────────`|
`──────────`|
|**Net Income / (Expenditure)**||(811)|44,218|**43,407**|(29,487)|
|||`──────────`|`──────────`|`──────────`|
`──────────`|
|**Net Income and Net Movement in Funds**||||||
|Total funds brought forward|**12**|33,790|24,035|**57,825**|87,312|
|Transfers|**12**|2,420|(2,420)|**-**|-|
|||`──────────`|`──────────`|`──────────`|
`──────────`|
|**Total Funds Carried Forward**|**12**|35,399|65,833|**101,232**|**57,825**|
|||`──────────`|`──────────`|`──────────`|
`──────────`|
All income and expenditure derive from continuing activities.
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## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Statement of Financial Position**
|**Statement of Financial Position**||||
|---|---|---|---|
|||**2025**|2024|
||**Note**|**£**|£|
|**Fixed Assets**||||
|Tangible fixed assets|**9**|7,132|14,712|
|**Current Assets**||||
|Debtors|**10**|44,812|4,168|
|Cash at bank and in hand||57,498|51,790|
|||`──────────`|`──────────`|
|||102,310|55,958|
|**Creditors: amounts falling due within one year**|**11**|8,210|12,845|
|||`──────────`|`──────────`|
|**Net Current Assets**||94,100|43,113|
|||`──────────`|`──────────`|
|**Total Assets Less Current Liabilities**||101,232|57,825|
|||`──────────`|`──────────`|
|**Net Assets**|**13**|**101,232**|**57,825**|
|||`──────────`|`──────────`|
|**Funds of the Charity**||||
|Restricted funds|**12**|65,833|24,035|
|Unrestricted funds|**12**|||
|Unrestricted, general||34,193|33,790|
|Designated funds||1,206|-|
|||`──────────`|`──────────`|
|||35,399|33,790|
|||`──────────`|`──────────`|
|**Total Charity Funds**||**101,232**|**57,825**|
|||`──────────`|`──────────`|
## **Trustees Responsibilities**
These financial statements were approved by the PCC/board of trustees and authorised for issue :
rev Martyn Shea
**Name of Trustee: Signed on Behalf of the Trustees: Date of Approval:**
───────────────────────────────────────────────────
─────────────────────────────────────────────────── 11/05/2026
───────────────────────────────────────────────────
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## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
## **1 Basis of Preparation**
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
## **Fund Accounting**
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often known as a ‘special offering’ in the church.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Incoming Resources**
All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.
• All voluntary income from members of the church are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.
• Grants, where entitlement is not conditional on the delivery of specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
• Income resources from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).
• Donated services and facilities are included at the value to the charity where this can be quantified.
• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
• Volunteer time, the value of voluntary support for the work of the church is not included in the accounts but is described in the Trustees Annual Report.
• Investment Income is included in the accounts when receivable.
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## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
## **Resources Expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Governance Costs**
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and the cost of any legal advice to trustees on governance or constitutional matters.
## **Liability Recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## **Tangible Fixed Assets**
All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over the estimated useful life of the asset.
Freehold property 4% Straight-line Fixtures and fittings 25% Straight-line
Consecrated land and beneficial property is excluded from the financial statements by section 96(2) (a) of the Charities Act 1993. No value is placed on movable church furnishings held by the Churchwardens on special trust for the PCC. The PCC considers this to be inalienable property.
## **Pensions**
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
## **Operating Leases**
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
## **Taxation**
The charity is exempt from tax on its charitable activities.
15
## **St Hugh's Church, Lewsey**
**Year Ended 31st December 2025**
## **Notes to the Financial Statements**
## **Judgements and Key Sources of Estimation Uncertainty**
There have been no significant judgements (apart from those involving estimates) made in the process of preparing the financial statements. There have been no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
16
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
|**2 **|**Analysis of Income**||||
|---|---|---|---|---|
|||Unrestricted|Restricted|**Total Funds**|
|||Funds|Funds|**2025**|
|||£|£|**£**|
||**Donations and Legacies**||||
||Donations|68,981|74,230|**143,211**|
||Gift aid|12,620|810|**13,430**|
||Grants|-|500|**500**|
||Legacies|33,500|-|**33,500**|
|||`──────────`|`──────────`|
`──────────`|
|||115,101|75,540|**190,641**|
||**Charitable Activities**||||
||Mission, hospitality & discipleship|6,443|-|**6,443**|
||Music & worship academy|11,533|-|**11,533**|
||Youth & children's work|2,058|-|**2,058**|
|||`──────────`|`──────────`|
`──────────`|
|||20,034|-|**20,034**|
||**Trading Activities**||||
||Café|-|-|**-**|
||Hall hire|3,966|-|**3,966**|
||Rental income|-|-|**-**|
||Parochial fees: weddings,
funerals, baptisms and flowers|1,772|-|**1,772**|
|||`──────────`|`──────────`|
`──────────`|
|||5,738|-|**5,738**|
||**Other Income**||||
||Other income|-|151|**151**|
|||`──────────`|`──────────`|
`──────────`|
|||-|151|**151**|
|||`──────────`|`──────────`|
`──────────`|
||**Total Income**|**140,873**|**75,691**|**216,564**|
|||`──────────`|`──────────`|
`──────────`|
17
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
**2[Analysis of Income ]** _**[(Continued)]**_
|**Analysis of Income****_(Continued)_**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2024**|
||£|£|**£**|
|**Donations and Legacies**||||
|Donations|95,100|19,150|**114,250**|
|Gift aid|12,758|-|**12,758**|
|Grants|-|2,000|**2,000**|
|Legacies|1,000|-|**1,000**|
||`──────────`|`──────────`|
`──────────`|
||108,858|21,150|**130,008**|
|**Charitable Activities**||||
|Mission, hospitality & discipleship|9,029|-|**9,029**|
|Music & worship academy|-|7,855|**7,855**|
|Youth & children's work|3,478|-|**3,478**|
||`──────────`|`──────────`|
`──────────`|
||12,507|7,855|**20,362**|
|**Trading Activities**||||
|Café|580|-|**580**|
|Hall hire|3,239|-|**3,239**|
|Rental Income|259|-|**259**|
|Parochial fees: weddings,
funerals, baptisms and flowers|1,571|-|**1,571**|
||`──────────`|`──────────`|
`──────────`|
||5,649|-|**5,649**|
|**Other Income**||||
|Other income|9|102|**111**|
||`──────────`|`──────────`|
`──────────`|
||9|102|**111**|
||`──────────`|`──────────`|
`──────────`|
|**Total Income**|**127,023**|**29,107**|**156,130**|
||`──────────`|`──────────`|
`──────────`|
18
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
## **3 Expenditure on Charitable Activities by Fund Type**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2025**|
||£|£|**£**|
|Administration costs|7,749|-|**7,749**|
|Bad debt - unpaid rent|-|-|**-**|
|Church building running costs|33,066|2,412|**35,478**|
|Clergy Housing|-|-|**-**|
|Diocese costs|1,234|-|**1,234**|
|Discipleship|-|-|**-**|
|Giving|553|2,217|**2,770**|
|Hospitality|1,085|-|**1,085**|
|Mission|7,082|-|**7,082**|
|Music & worship academy|14,687|-|**14,687**|
|Parish share|11,400|24,600|**36,000**|
|Professional fees|2,774|-|**2,774**|
|Staff costs|54,136|2,244|**56,380**|
|Staff related costs|2,415|-|**2,415**|
|Worship|3,114|-|**3,114**|
|Youth & children|2,389|-|**2,389**|
||`──────────`|`──────────`|
`──────────`|
||141,684|31,473|**173,157**|
||`──────────`|`──────────`|
`──────────`|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2024**|
||£|£|**£**|
|Administration costs|7,461|-|**7,461**|
|Bad debt - unpaid rent|3,120|-|**3,120**|
|Church building running costs|34,473|667|**35,140**|
|Clergy Housing|1,750|-|**1,750**|
|Diocese costs|1,072|-|**1,072**|
|Discipleship|251|-|**251**|
|Giving|20,160|925|**21,085**|
|Hospitality|1,532|-|**1,532**|
|Mission|6,036|2,200|**8,236**|
|Music & worship academy|-|13,512|**13,512**|
|Parish share|20,149|14,547|**34,696**|
|Professional fees|2,282|-|**2,282**|
|Staff costs|46,742|640|**47,382**|
|Staff related costs|2,192|-|**2,192**|
|Worship|2,555|-|**2,555**|
|Youth & children|2,351|1,000|**3,351**|
||`──────────`|`──────────`|
`──────────`|
||152,126|33,491|**185,617**|
||`──────────`|`──────────`|
`──────────`|
19
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
## **4 Volunteers**
The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further details about volunteer contributions to the organisation.
## **5 Parish Share**
St. Hugh's Church, Lewsey is a parish church of the Church of England in the Diocese of St Albans and, by means of Parish Share, helps the funding of ministers, particularly parochial clergy, throughout the Diocese, the work of various Diocesan bodies and work of the Church of England as a whole. The Diocese is a community resourcing a common task, and not a charity trying to raise funds to meet a need. In 2025, the amount paid by the PCC was £36,000 (2024: £34,696).
## **6 Independent Examination Fees**
Fees payable to the independent examiner for:
|**Independent Examination Fees**
Fees payable to the independent examiner for:|||
|---|---|---|
||**2025**|2024|
||**£**|£|
|Independent examination and preparation of the financial
statements|1,611|1,557|
## **7 Staff Costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
||**2025**|2024|
|---|---|---|
||**£**|£|
|Wages and salaries|55,334|46,066|
|Social security costs|-|-|
|Employer contributions to pension plans|1,046|1,046|
||`──────────`|`──────────`|
||56,380|47,112|
||`──────────`|`──────────`|
The average headcount of employees during the year was as follows:
||**2025**|2024|
|---|---|---|
|Average headcount|3|3|
The number of employees received employee benefits of more than £60,000 during the year was as follo
||**2025**|2024|
|---|---|---|
|More than £60,000|0|0|
## **Key Management Personnel**
The charity considers its key management personnel of the organisation is the Rev Martyn Shea, who is paid by the Diocese directly.
20
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
## **8 Trustee Remuneration, Expenses and Donations**
During the year six trustees incurred out of pocked expenses totalling £4,803 which were all incurred for the day to day running of the charity's activities. The types of expenditure include church activity supplies and equipment. (2024: seven trustees £4,918)
During the year the total aggregated donations made to the charity by the trustees during the year was £25,598. (2024: 23,836)
During the year Serreta Pritchard, a member of the PCC received payment of £50 for her services as a verger (2024: £50). She was remunerated for their role within the church and not for their role as a trustee.
During the year one trustee, Marissa Bird, was employed by the church. They were remunerated for their role within the church and not for their role as a trustee. The total remuneration received during the year was £22,496 (2024: £22,496)
## **9 Tangible Fixed Assets**
|**Tangible Fixed Assets**||||
|---|---|---|---|
||Freehold|Fixtures and||
||property|Fittings|**Total**|
|||£|**£**|
|Cost as at 1st January 2025|56,000|86,015|142,015|
|Additions|-|-|-|
||`──────────`|
`──────────`|`──────────`|
|Cost as at 31st December 2025|**56,000**|**86,015**|**142,015**|
||`──────────`|
`──────────`|`──────────`|
|Depreciation as at 1st January 2025|46,873|80,430|127,303|
|Depreciation charge|3,847|3,733|7,580|
||`──────────`|
`──────────`|`──────────`|
|Depreciation as at 31st December 2025|**50,720**|**84,163**|**134,883**|
||`──────────`|
`──────────`|`──────────`|
||`──────────`|
`──────────`|`──────────`|
|Net book value as at 31st December 2025|**5,280**|**1,852**|**7,132**|
||`──────────`|
`──────────`|`──────────`|
|Net book value as at 31st December 2024|9,127|5,585|14,712|
21
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
|**10 **|**Debtors**|||
|---|---|---|---|
|||**2025**|2024|
|||**£**|£|
||Accrued income and other debtors|44,812|3,498|
||Prepayments|-|670|
|||`──────────`|`──────────`|
|||44,812|4,168|
|||`──────────`|`──────────`|
|**11 **|**Creditors: amounts falling due within one year**|||
|||**2025**|2024|
|||**£**|£|
||Accruals|359|4,629|
||Other tax and social security|1,942|2,143|
||Other creditors|5,909|6,073|
|||`──────────`|`──────────`|
|||8,210|12,845|
|||`──────────`|`──────────`|
22
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
## **12 Analysis of Charitable Funds**
## **Unrestricted Funds**
|**Unrestricted Funds**|||||||
|---|---|---|---|---|---|---|
||1 Jan 2025|Income|Expenditure|Gains/Loses|Transfers**31 Dec 2025**||
||£|£|£|£|£|**£**|
|**Unrestricted**|||||||
|General|33,790|129,340|(131,357)|-|2,420|**34,193**|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
||**33,790**|**129,340**|**(131,357)**|**-**|**2,420**|**34,193**|
|**Designated**|||||||
|Music Academy
unrestrcited income|-|11,533|(10,327)|-|-|**1,206**|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
||**-**|**11,533**|**(10,327)**|**-**|**-**|**1,206**|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
|**Total Unrestricted**|**33,790**|**140,873**|**(141,684)**|**-**|**2,420**|**35,399**|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
|**Restricted Funds**|||||||
|Building fund|24,035|44,210|(2,412)|-|-|**65,833**|
|Cricket equipment
grant|-|500|(500)|-|-|**-**|
|Diocese Ephesian
fund giving|-|27,020|(24,600)|-|(2,420)|**-**|
|Hardship fund|-|1,717|(1,717)|-|-|-|
|Youth and family woker|-|2,244|(2,244)|-|-|**-**|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
|**Total Restricted**|**24,035**|**75,691**|**(31,473)**|**-**|**(2,420)**|**65,833**|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
|**Total Funds**|**57,825**|**216,564**|**(173,157)**|**-**|**-**|**101,232**|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
## **Fund Transfers 2025**
Remaining funds from the Dioses Ephesian fund giving after the parish share has been paid are transferred to the general fund to support the general work of the church, and is unrestricted.
23
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
## _**Analysis of Charitable Funds cont.**_
## **Unrestricted funds**
||1 Jan 2024|Income|Expenditure|Gains/Loses|Transfers 31 Dec 2024|Transfers 31 Dec 2024|
|---|---|---|---|---|---|---|
||£|£|£|£|£|£|
|**Unrestricted**|||||||
|General|60,354|127,023|(152,126)|-|(1,461)|33,790|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
|**Total Unrestricted**|**60,354**|**127,023**|**(152,126)**|**-**|**(1,461)**|**33,790**|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
|**Restricted Funds**|||||||
|After school club grant|-|1,000|(1,000)|-|-|-|
|Building fund|26,958|1,825|(667)|-|(4,081)|24,035|
|Diocese Ephesian
fund giving|-|14,547|(14,547)|-|-|-|
|Hardship fund|-|925|(925)|-|-|-|
|Messy church grant|-|1,700|(1,700)|-|-|-|
|Music Academy
(grants/ donations)|-|7,970|(13,512)|-|5,542|-|
|Warm Spaces|-|500|(500)|-|-|-|
|Youth and family
worker|-|640|(640)|-|-|-|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
|**Total Restricted**|**26,958**|**29,107**|**(33,491)**|**-**|**1,461**|**24,035**|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
|**Total Funds**|**87,312**|**156,130**|**(185,617)**|**-**|**-**|**57,825**|
||`──────────`|`──────────`|`──────────`|
`──────────`|`──────────`|`──────────`|
## **Fund Transfers 2024**
Fixed assets purchased in the building fund were transferred to the General fund for deprecation.
General funds were transferred to cover the remaining cost of the music academy that were not covered by the donations and fees received.
## **Fund Descriptions**
## **Designated funds**
Music Academy (unrestricted funds)
Income raised by lesson fees which are designated for the music academy.
## **Restricted Funds**
After school club grant
Funds to be spent on resources for the after school club, such as food, equipment etc
24
## **St Hugh's Church, Lewsey**
## **Year Ended 31st December 2025**
## **Notes to the Financial Statements**
## _**Fund Descriptions cont.**_
Building fund
Cricket equipment grant
Diocese Ephesian fund giving Hardship fund Music Academy (grant/donations) Tiddlers
Warm Spaces
Funds set aside for the development and maintenance of the church building.
Funds to be spent on cricket resources for the Diocesan Cricket Club
Donations that are given intended for the Diocese Ephesians Fund and passed on as part of the parish share for this purpose.
Donations given to support those going through hardship Funds given for the running of the Music Academy, grant awarded by Bedfordshire And Luton Community Foundation (BLCF)
Funds given for the running of the Tiddlers mum's and children's group.
Grant to provide a warm space.
## **13 Analysis of Net Assets Between Funds**
||Unrestricted|Restricted|**Total Funds**|
|---|---|---|---|
||Funds|Funds|**2025**|
||£|£|**£**|
|Fixed assets|7,132|-|**7,132**|
|Current assets|36,477|65,833|**102,310**|
|Creditors less than 1 year|(8,210)|-|**(8,210)**|
||`──────────`|`──────────`|
`──────────`|
||35,399|65,833|**101,232**|
||`──────────`|`──────────`|
`──────────`|
||Unrestricted|Restricted|Total Funds|
||Funds|Funds|2024|
||£|£|£|
|Fixed assets|14,712|-|14,712|
|Current assets|31,923|24,035|55,958|
|Creditors less than 1 year|(12,845)|-|(12,845)|
||`──────────`|`──────────`|
`──────────`|
||33,790|24,035|57,825|
||`──────────`|`──────────`|
`──────────`|
25
## **St Hugh's Church, Lewsey**
**Year Ended 31st December 2025**
## **Notes to the Financial Statements**
## **14 Related Party Transactions**
Liz Shea a close relative of Martyn Shea received payment of £143 for her services as a musician and verger (2024: £170).
Rihanna Bird, a close relative to Marissa Bird received a gift of £1,440 for setting up the church for events (2024: £1,320).
There was no outstanding balances with any related parties at the end of the reporting period.
26