THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST IAARTIN, CAAIBRIDGE ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2026 R•glsl•red Charlty Number 1131522
THE PAROCH1 CHURCH COUNCIL OF THE ECCLESIAS71CAL PARISH OF ST MARTIN, CAMBRIDGE PAGE I ACCOUNfs FOR THE YEAR EIIDED 31 DECEMBER 2025 CONTENTS AND CHARITY INFORMATIOM PAGE cont0¥ and Charfty Informat Rep0fthe PCC 2105 Indepwmferrt Examinerfs Rewrt She8t 9t014 CAR Rerfd Johannes Roth OFHCEADDRESS s Ro*1 Cambridge CB13QD CHATh REGISTrATION NUMBER 1131522 Geoff Mann Geoff Mann Lwnlled FfigTrAwrth A1 ClmIdge CB4 28Q Thg copopale Bank PO Box 101 1 Baffoon Stro¢l Manchester 4EP
THE PARQCHIAL CHURCH COUMCIL OF ThE ECCLESIASTM PARISH OF ST IIARTIM. CAMBRIDGE PAGE 2 ACCOUMTS FOR THE YEAR ENDED 31 DECEMBER 2025 REPORT OF THE TRUSTEES The trustees Ixe88ntthgir W and a¢)Unts ofthe chwty ftK thè yaw end8d 310gcomber 21Y25. The a¢courrts ctwnpiy with the ch8S Ad 2011 and and Reports¥ by Charilies: stat of RecomMded Prath appIa to chath5 preparfjng thelr acewnts in accordare wlth the Finanelal Reportlng Sla¥Jd ap#lcl8 In UK and Rewthh'c of Ir8knd (FRS 102) effeth 18tJanuary 2019. The St Martin's Pwthlal Church crmJn (PCC) is re$FI51)le fc cwperallng with the WKar In wodaiming ar paslrylng fath In Jesus CM6t throughout thg PWi5h. Attentk)n duthg Ihe yw ha8 been pa lo the pasl(ff3L wthNJelsllc. socol and ecumenit¥l lrfe of the o)tvJregalicffj as w8M as obwsethg the malntenan ofthe churoh trAMlJings of St Martln's wd St Thomas's. The PCC Is rapr88ented the truste85 ol R(m80y STRUMIK GOVERNANCE AND IWIAGEMEMT Gov•rnlng doeurn•nt clwity Is pgrt of Churdi ol w1¢h 1$ consti1u1 AL# d Parfarne and 1$ an Mombrtkip ofthg PCC: Ex offKvx JOnne8 Roth (irycQ: Ctsi¥sy CO I85518te vKar): Elizabelh Baker (gJraknlassist M1$1). Davld Ltham [cMYclhYarden)' Dove Baker (thurdNYarden)'. Cordeoa mr¥ (Dèanery Ssfflod Rep.) Ekncted: JINty sTn (treaswgr): Hazel Troraan: Liz Wel15.' Janet Mathole" Davld Hathaww, Jknmy Xu InNlted (nOron9). eY Wood (PCC Sthtary) Tha PCC met 11 times in tho yoarvAiI) 9d attendan(. Membws arg elocaed (for o Pernd of threo yes) In gen&t mgeting5, and may seM on a su¢0mMi11ee. Memb8r5 may al80 bg onto the PCC 14lrB the COUTSe of ts >ear. stanthng Committee met between PCC mlngs aThJ had dekgat9d pMr to transact bu5kne55 on behalf of thB PCC I)Ugh with an frxpenolre lknÉi of£400 Th Pccwas semd a number of other commllteosfte•mswhiL repNtsd to PCC. BuihSng PiolecL Fa) IrM8ty Partr*rn Team Safeguarthr¥J Eco Churth team ThncCYte•M Children and yjnU Peopl& tewn
OF ST MARTIN, CAAI8RifKJE PAGE 3 AccouKfs FOR THE YEAR ENDED 31 DECEIJBER 2025 REPORT OF THE TRUSTEES 113f522. Altho membws of thg PCC are trustees whlst in po8L The PCC hsts on? further rter wilh the Ch¥ity Commbsron. Tho St M¥lln's Care TrusL regsstrafyon number fOC6344, TNsteo$ are dvawn fr(¥n the f8Howships of Sl Martin's d St Thomas's elsekne. Tho BKns are to 88slst poople from Cambrtdgeshire with naeds 1$ from ilkne8$. (ths•Èty or age using the tre from an expendaL4& endowmenL The Report Thg tru8tets haw a duty to iw and t1 rfsks to w¥ch th• cavity is exSed awxf to gnsure Obj•ellve• •nd akn• Our miuit)n Is.. Inspred by th& Hoty SFirit we wm.. Cwtg OUTsdves eartedt0 GLWJ" Care for thoso In need an¢Y for Golfs world: Sharo Christs teadm Llmngty support othgr. Heart and sxd, and Strgth forGod- Matk 12 v The PCC the Churth véanlens the wo an¢f #r¢pTovemgrt of th? proporty, •PPTo4kn9 ar fund(ng vwknjs wc¥k The PCC mLmftoTed churth finan$, suppryffng th9 %4wk of the Treasurer. Judy 8Twkn. ft maintsined a ccffiprahensive and utoate insLKan¢e pad(age. Wkh th& incumb1 the PCC )sured that the wOr5j DI Ihg ¢hurth was maintwned. arml appropriate ¥er kThided for speual occasions. The PCC MNtored the 8uftablfy of thos0 %h and wlnerable aduts ith Hazel Tro(¥an and Janat MathoF6, our s&feguarding officern. The PCC monllor&l safty and sewity olthe wemi8es arwj matrrtained ts fire 8lwm systwn.
THE PAROCHIAL CHURCH COUNCL OF THE ECCLESIASTICAL PARISH OF ST IIARTIN. CAMBRIDGE PAGE 4 ACCOUIITS FOR THE YEAR EIIDED 31 DECEIIBER 2025 REPORT OF THE TRUSTEE3 Mlnlw and ml•Jlon All the church groups fft into a $knOe struclure of Fooral swpwl and teathiw as Dweship Grolps. The P¥lnoTS Team reDJmmends to PCC VAS8 alrliOn of 10% of ow income from regular dOnaon$ to a portrobo of mirusty and mi55ion partn5.. a range of sodoties and IoT¥Jstsndlr mi83ierfary 8upF Mnlm6nts. The amourt trwHferF&J to the Miss & Miniry Fj for 2025 wa5 £8,6W12024 £8.200- £800 ofwhth w95 tran81erred in ewty 2025) Cunmunty Support.. A rMmib•r <1 commuY m use ow wemhe8. most contribuling fm8ncag appropriate. In 2024 and 2025 we reeefved an grant to mainlwn our work at st Thoma8'6. (£2.21 in 2025.. £3.430 kn 2024) The Wwn Spaces from g0Mment has bul our groups conilnug such as Craft Cafe and Buths. Tommys Cafe conlknjes at Sl Thomas, and we conlinue to run a Commirity F)d at that lo¢alion. 2025 we ha¥8 aLw dtered a Community LurK on thB fstTIMwsday of 88th month tothlch all in Ihe (4MunIty arg wekne. Several church85 use wr wemises for Drshlp. We ar8 gjmmilted to maintaining knliym rela100p$ wtth olher worship groups in Cambridgè. and support them (n Ihew mnEty. The church takes wt in thè Scrtjih CambthJg8 Doangry and h8$ 8 Partnevslip 7mlh St phIp.8 Church. Th& CMITth Is an aclive fourthr membEr ol the Rom8ey Town Churthes. Th8 thurth supports the work of Romswi MHI Youth and Commwmty Cantre in various Thg churd) LS assoL¥ated with OnewTwo Ehl and 130 Road tht¢h ara asslsted hing centres for pec wlh I1rj disthThties. otwin set up by the PCC and Tr)w mwHggd ty Voyage C8r& Wor•hip We manlalnad 8 pattem of Sunday worship and weekday sep•iS ¥KJuthng In pwson and on Zoom. Thrrxffjho 2025 we have hokj a Cafe Church seNe on the first &Jnday of the month. Wo havg wele))med a Trnber of nthv members to the and iyyrtlnIty thank God f{* hls proVOn for u8.
OF ST MARTIN. CAYBRIDGE PAGE 5 Accouiirs FOR THE YEAR EIrn> 31 OECEH8ER 2026 FMNcfAL R£E C[all Ihe fla[ fi[on of St IAartin's PCC, sTrMywed a de$? of £9.050 in unrostrided fund from£91181 to£84,111. La¥1 >ar fhe designafwjfund for t¥J6ding MaIntenar was oslabffshedwfth • transfor frc4n Ger&I FuThJ equal to IIYA of thè dMffcJ income from Han Hire. A further transfer was in 202S rdatlrvJ 10 10% of 2024 w>me. For 2W45 10% of Ron1 and Hall Hve income has been transffftd tha fund.. £6.366 in total {2024 £4,19n. Paynents out of this fund were m•Je for aN INJildtr totakng £7.&3.12024 Q820 for boiler) The expgnthJT¢ from th¢ Former D4y Centre aBrood the PCC this year wa5 £3,613 for rknbishmonl of the disèblod loibts in ts (ur(. (in 2024 we wl £1.408 f( the f¥st part of that 0ra1 RgStrKt8d reserves deue¥%edty£a6. D¢latfy con b• seen In Notst 8. 11 h the pofw of the ch4ritythAi th• unr•strMa•dfvnd$ not Cunmilled c invesl8d in lang1)le fixed assets or hald as t9mi irNe8tmrt generatkng invjme captsl grovth, O.e. tho free re¥erves), shId equate to Ilwoe months ofthe unrestrhxed expendlture. The trustsas are nfidwtttha1thls Apprmd by oflt board oftnJBtee8 cfft 17th March 2026 and BW on b•hal( by udy 8rwbton Tr888uror
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTKAL PARISH OF ST MARTIM, CAM8RiDGE PAGE 6 ACCOUMTS FOR THE YEAR ENDED 31 DECEMBER 2026 INDEPENDENT EXAMINER¥ REPORT TO THE PAROCHIAL CHURCH COUNCL OF THE ECCLES& PARISH OF ST MARTIN. CAMBRIDGE I report to tha IruBtee8 on my exanlnalkn oflhè aoxunts ofthe Chwch for tha yaar ended 31 Dmber 2025. RE8PON3IBIUTE5 AND BASIS OF REpoKr As thg members ofth8 PCC you are respon$lJle for thè w8pgr8tTh of Ihe xetyjnts In a¢c¢)rfan the roquiremants ofthe Ch8rhle5 Ad 20110tte W. I r8wt rospect of my examinaticd ofthe Church's acCl (Art under s8¢t 145 ofth t and in eatyng out my examlnallon I have folowed au the applable Dwedions glven by the Charity comm1881c under 145(5)(bl ofth& A DEPEIIDENT EXlINERS. STATEMENT I habt comwed my &xamination. I w)fimi that no malerial mattors have come to my attenlion In conne¢tion vhth the examinallon gmng me any use to beibve that In any maknial re5 . acc4xtirnj recordsw8re kept w7 res oftho Church 88 req[•1 by seth? 130 ofth8 A¢t'. or . the do not Atsxrd with th059 récords; . tho accounts dD not ¢(11h the apFknbSe requints ¢CCernIng tho fM and nIent of atjoourrts set out in the Chwilies (Accourrts and Rep5) RegLdalion5 2008 other than any T8quirem4nt that the a¢¢ gi% 8 and faiff ¥1 Is not a matter ¢onskl8red partof an independent exAmthallon. I have no ¢fmcerrv3 and h8¥9 ojme across no othw Matt in u)nn•ckn wryth the e¥8mlnation to whK* attenllon shcwld bè drawn In this report In orderto enable a proper understanthng of thè Geoff Mw Geoff Mann Limil8d Dee Hth]s& Hlghworth Anu$ CambFido C84 2BQ
PAGE7 Fnd1 Funds Fwd& Fund• In¥e¥trnent IrK>Jme 92.845 16.696 97,278 80,730 15,749 15,749 24.794 J4,794 44241 44249 144,33S 148,718 142.7Y4 7,99B 150.728 208 (bi 1¢) Id) t16.83B 121,497 36279 110.881 5,1 t16.07S Rep8lrs kn curr bulklkng 0,068 IYJ.365 4.659 f¥B.1144 fS2.622 5,194 157.af6 (8JJS0) (gM901 l.TJl 14EfiwEI4T111 FUNOS 19.050) 192761 18.q591 (7,0081 93,f61 9,45 f02,615 10fA20 7,883 lug, 84.111 92 93.339 93.181 102,618
THE PAROCHIAL CHURCH COUNCIL OF THE ECcLESI)s PARISH OF ST MARTIN. CAlIBRIE PAGE 8 ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 BALAMCE SHEEr 2025 2024 FIXED AssEr8 Tangible 858ets 28,598 39.743 CURRENT ASSErs 4,410 7,242 cash at bank 71.29) T2.741 CREDITORS: fTrY d vthn ono y•hr NEf CUllRENT ASSErs 64.741 62.872 NET ASSETS 93,339 102.615 FUNDS 84.111 9228 93,161 ACCUIIULATED FUMDS 93.339 1ff2,615 The finandal statemants apwo*d by Ih& board oftruste8S 4)n 17th Marth 2026 8nd shJn6d on its behalf by (fr8a8urw} Tfttee
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARtsH PAGE 9 ACCOUNTS FOR TIE YEAR EF• 31 DEcR 2025 IIOTES TO THEACCOUNTS Thè fironrial statunants have yepar1 under the ¢>)8t convention and tn ac¢Jrdance the wwi5ions ofA¢wJnli and Report by Chaiilies." Stalemenl rA Rettdwnernled Pra to charhi88 preparg their finKkl 8tatèments' a%danC4 ¥th tha Fa4•[ ReprKting SI¥ard apF¢able in the UK the RewbNc of IfthFNI (FRS 102), the Charftias Act 2011 tho Chwch A¢wJnting Rogulalions 2008. They do not Inthde the financial st•m8nt8 ofchurth wp8 Iha¢ ow8 lIr m affli8lknto anottr bc•Jy rth03e that are infomi81 othèriThJ$ ofchw( membw8. St MartMI'$ PCC meots 1fi8 deffth of a pubk thY uThler FRS 1L71 Ass•ts Th¢ tru¥fo98 con8tderthal there are no mtsial urbcwkinff•s 4t the ¢hw¢h abllty to contirmje 40 a going ca. The tNstOgs do Tr)t (Xrntder that th¥re any of ¢stimation uncertainty at thè rep)rtry date thai have a Signif risk of wsing a malwial adiwtment to the can>ing amoub)ts of ass9ts and 1[alIteS Mthln th• nexl r¢wtlng p. AJTlncoming rejrCes are ththdedon the Siatem•nt of Fmanc141Activth8 the ¢hwiiyis knwyertllgd to the inc(Yn• w•J the amL¥rt be qugntird reascthable Colections recognISWh•n made and amounts e under deeds ofcovonanl e r1Sd onfy honourwj bytha covenantor. Tax refunds due on sum8 roceiwd are ac¥aU and rnatddto irKome. Icl ExdftUVV is on an acaug18 bas[¥ 8nd has bevn c4assiThwJ under &IngS that 8ogregate au costs rdaed to the category. costs camot b• threatbroutedto particular hearings thoy been kx¥tad b Aties on a The [hoc¥ Parfsh Share is &c)unt•Jfor vhn thjo p8yJle. All1h il is undeTskndlhal thls m4y not afv•ays W, any orrws of Parish Shor• frorn weviou$ year3 have not Wih Ihe agreement crf &y Dh)cese, been as IlabiAli•s at the end ofth8 wecedlng finanLI yow. GT8nts and dwations paid are ntedfor¥Qn Paent is due. Grants offgTrd sutiect to ¢ondlbons have not been met at tha year end date arn noted a5 8
THE PAROCHL4L CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST IIJARTIN. CPAIBRIDGE PAGE 10 AfxiXINTS FOR THE YEAR ENDED 31 DECEMBER 2026 IIOTES TO THE ACCOUNTS Id) T•xadon The charity is exen¥rt from tsx ts thartotjle a¢tswbeg. Tanglblo flxed 4180ts Cons•Er4tod land and tIldI1 and myeatrIO ohurch turnbhln Conselxatod aFKI bengffird property 18 exdlthd from the ac(unts in a¢¢ordarte wlth 11 Mo¥eaLle chwth fumIshi& hekl bythe VicAr arxl Churth Wardw$ on speclal Intst for the PCC, and require o faCfor ¢&sposal. are account8d as inalbIg ropoty unle88 consanted. They list8d in the thur('s can be In$ted at any reasonatAe lime. For inalen8bie propth acqulred tyor to 2CQ1 tlwe Is insuffient cost infomallon avalabl8 w¥J 1h0refe sh oss6ts Tr)t value(l in the 8rtS. Itoms aLrylred slnoe 1 January 2Tr)1 Iwye beeft c¥taised arvj dewecktod in the wunts ovw thelT enty antit4ped useful aconomlc Ire on a 8tr8fjtht bne basis. AN wenfthire irturred in Ihe yw on Ceffj88¢ralvJJ or I)enefiC triklg$, In¢MIuo1 items under £400 or on thè repBir of move fsflurch fumishlngs acquSred tjefore 1 January 2fyJ118 lI19n off. Flxtsre¥. fftllnp and olll¢e 14pM Depr8clalim is pthided atthe f0kn7 nn rates in i>rdw to ThTite off ofthesg a68éts over thor 851imated useful life. Ew1pmt S sIrai kng Fum6ture and Ftmngs 5 yeaT¥ straigM1kn8 Tradg dgbloTS and other debtors are niSed 81 their 5ettlomanl )Lwnt aftor any dlscounts. Prepayments are vald at the amowrt prnpa#J ngt of ar)ytrad& r8cx)unt due. Credltorn and PrgvlBlon• Cflitors and wo¥isim are fwnlged where the Iw a pre8ert oblyauon resullng from g past event thatwl probabty wult In Ihg transfer t)f fijnds to a thITd party and Ihe Trount due to 8th Ihe 0got1 can be mpaswed eslimated relkgbly. Cr&Jllorn WKI slons are nOrnia reoowAsed atthw setttgment amount aftw all7r0 lot trade discounts due. (h> Fund •¢MuThthig the trustees. Ttw also IndLvJg flmds dwnated for a prnl1dar purpose tythe PCC. RS¢led fwxl$ ¢8n only be used for pgitia r88tsirted purp)ses th8 Obj ofthè . Restn"diony ar18e vthen 8p8thd by Ihe donor Ofvrtrt fimds are TrÈsed fry re8tri41ed purpo.
THE PAROC>HALCHURCH COUNCIL Cf THE eccLESL4STICAL PARFSH PAGg11 2024 StIAartirts hur Stllartlrf8 (a} Volwrtay FwKrJme Olferings and ¢a0 Grfl old lax Ftmdr•rning Ets 72.784 15.1 4.148 2,29) 13,281 2,448 97,278 ,730 {b) 16.696 tS.749 (c) and Bndllytrllng 44.249 f44768 150.728 lthskn &Dcffl8tign5 10,228 65,701 9,101 Mon & Ev8n9elisrn CrS Churth Ewg &385 36,512 121.497 118,075 Icl 8ptE S810rits & HrmrArfa Cleryy & Slaff Ew80S Church BKS 27,&J7 1,171 7,801 27,608 t.051 7,918 36,279 Cawtal •xp8n¢4ture (• Mjiorrepglrs to curth bn9 158.044 157.816
THE PAROCHIAL CHURCH COLINCIL OF THE ECCLEwfKAL PARISH OF ST MARTIN. CMIBRIDGE PAGE 12 ACCOUIITS FOR THE YEAR ENDED 31 DECEMBER 2025 NOTES TO THE AccouKf8 STAFF C05rJ In the ended 31 Dec 2022. ptmilswon oftho Chwity COMMIlon. one of the trsleE$ became amployed by tho PCC lo assist in the admlnlstrauon oflhe church. The ws saw paid to thts trijstse in 2tr25 £7.792 (2024 £8,401) and contthtsJlion5 were madg to the NEST pen51¢)n frjnd of 6% of basK salary. 2023 2024 Wage8 and sal8rl88 Net SocJ81 Sewity costs 28,703 26.890 918 27.3( 27.608 No m))bw ofstaff ro¢¢bd Mrat1)n ot morè th1 £60,000 The averap number of staff dumg the eT was 0.97 (2W24. 1.01) lfrJJ tkne equivalenl) st M•rtln'$ Equlwn•nt Furntt¥r• & Church Fittlng• Cg¥t orValuali( BolKe at 1 2025 34.195 41.455 75.650 Dlsposals Balpnce at 31 Decembw 2U25 34,195 41,455 7S.650 Boknc at 1 Jarwjary 2025 Charge fortm year DIsp05als 24.4 3.242 11,505 7.903 35.917 11.145 Bolarte al 31 Decembar 2025 19,408 47.052 N•t Book V*lu• Al 1 Jary 2025 9,793 29.950 39.743 At 31 Docwnber 2025 6,551 22.047 28.S98
OFST PJARnN, CA1E PAGE 13 1,747 1,719 4,410 7242 2024 Def•ned inc>Jrne 5,113 9,869 9.889 FonY¥ Foc#Jh Resbkthd FwMl8 c ftwde(l) Area GMTrf Uurn8 •nd torfdje StIA•rtin's •r¥J & Phlp's PrWsFuThJ 245 18 3A30 (124) 7S8 859 859 2.579 4.193 120 1121Y) 4,313 9,454 9,228 Incomlng Rowivv• Mo¥wn•nt Brouwrt Trnnjfern Foc#Jhub 417 156 261 WaSPal Axea Grant (fonwrrfs) 4,4Sg St andst Phfi rfs W Fund Yuulh WO and Sunday Ckn•5 170 1,C131 1.219 (1701 {1,0611 4.920 1461 758 859 3,050 1,311 4,313 5,1B4 7.883 (1231) 9.454
PAGE 14 UPReSTRICTED FUNDS 3QIfj Cthgr GrD 1,449 1.154 Gwffjr81 139.n7 441 129,D76 10,209 10.611 19.7681 16,01 +,104 401 115. 74879 IAalrbtsNn¢o ¥•xl Repw F1 144,&85 149.7r2 1&43n 8&4 81,043 FuThl Form#1 t4y¢kn FuThl$ (4381 7.119 3.613 (3,6131 3.615 (3.613) 6,681 144235 153,385 19,0 93.161 84,111 T FCC ha$4owl 1¢YAOlV<n gr41tthe SuppthlluTrJ evYe9r. TM6 ThÈtransf•r * t8001w lot2024 far2025 Attho end of2024 tha PCC •) transfer of Hal ar•J IrKJmto the and R¢pgr FWKI e8¢hyear. Ottw Greups St Martkn ChurL 1038 1105) 137.171 392 1.029 130,(K 7.165 (T.847) 71,080 J.104 M)rAry Support And R8patrFw 2.120 1.377 141,525 141,283 75.8D2 10.636 Dmlgnotsd Fund• BuikJi¥J Furrtr ' Cha¢Fund Forn D4r C•ntro FLMKI• 14266 3,425 18ZJ4) 11171) P54) 11.4081 7,119 1.2( 110,132) 26,218 19,4051 6.681 142,731 151621 .89)) 101.820 1.231 91161 hth? Builr#J Fundgnd Chw FurMI rqJr89•rt lorthp of re1the ¢hurch edllng aftertPn ¢>)Iy 2fdO. and f¢4•th £h6 de8Cth In th• for St Marlkn$ lorAll. T¢yaefvw Pumltur•. The rp4e balafft thwr fur was £4.599aftarpaymenio1£7,7TOts Ch•1 in 2024. for byatratlsferfram Ihe G•neAI Fund Il*n close£l