Charity number: 1131523
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Unaudited
Trustees' report and financial statements
For the year ended 31 December 2025
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Contents
| Page | |
|---|---|
| Reference and administrative details of the Charity, its Elected Members and | 1 |
| advisers | |
| Trustees' report | 2 - 7 |
| Independent examiner's report | 8 |
| Statement of financial activities | 9 |
| Balance sheet | 10 |
| Notes to the financial statements | 11 - 24 |
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Reference and administrative details of the Charity, its Elected members and advisers For the year ended 31 December 2025
During the year the following served as members of the PCC:
| Incumbent and Chairman: The Reverend Canon Paul Armstead Associate Priest: The Reverend Graham Reeves |
Incumbent and Chairman: The Reverend Canon Paul Armstead Associate Priest: The Reverend Graham Reeves |
|---|---|
| Mrs Gillian Angrave | |
| Mrs Lesley Bryant | |
| Mrs Mary Camerer Cuss | |
| Mr Andrew Dunlop | |
| Mr Peter Higgins (Safeguarding officer) | |
| Ms Gillian Lambourn (resigned 22 May 2025) | |
| Mrs Sarah Nichol (appointed 21 May 2025) | |
| Mrs Jackie Reeves | |
| Mr Jonathan Stapleton (resigned 21 May 2025) | |
| Mrs Hazel Staveley (appointed 21 May 2025) | |
| Ms Sarah Tripp | |
| Mr Chris Wells | |
| Charity registered number 1131523 Principal office The Parish Office, 35 Barnham Road, Barnham. Bognor Regis, PO33 0ER Representatives on the Deanery Synod Mrs Lesley Bryant Mr Steven Maple Mr Bradley Smith (member of General Synod) Mr William Holder Mr Chris Wells Ex-officio members Ms Sarah Tripp (Secretary) Wardens: Mr Steven Maple (Barnham) (Electoral Roll Officer) Mr Bradley Smith (Barnham) Mr Gary Courtnadge (Eastergate) Mr Colin Mouque (Eastergate) |
Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the Rector and the associate priest licensed to officiate in the church), the churchwardens and members of the Deanery, Diocesan or General Synods and 12 members of the church who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Trustees' report
For the year ended 31 December 2025
The Trustees present their annual report together with the financial statements of the Charity for the year ended 31 December 2025.
Objectives and activities
a. Policies and objectives
Aldingbourne, Barnham and Eastergate PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
The PCC is committed to enabling as many people as possible to worship at our churches and to become part of the parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services and activities can involve the many groups that live within our three combined parishes.
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.
b. Strategies for achieving objectives
When planning our activities for the year, the Rector and the PCC have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:
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Worship and prayer, learning about the Gospel and developing ecumenical links with other local groups. For example, St Mary’s Barnham’s informal ties with the Roman Catholic parish of Arundel and Slindon and study groups are jointly held with the Methodist church at Westergate at times through the year.
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Pastoral care for people in the parish, including visiting nursing homes and private homes.
c. Main activities undertaken to further the Charity's purposes for the public benefit
This example also addresses the new public benefit reporting requirements that applies to all charities reporting for financial years beginning on or after 1st April 2008. As a small charity below the Charities Act audit threshold the report focuses on the main activities undertaken together with a confirmation that the trustees have regard to our guidance on public benefit, in particular the guidance on charities for the advancement of religion, when planning their activities. More detailed information about activities and their success is provided in the ‘Achievements and Performance’ section of the report.
The annual report specifically addresses the two key principles by which we will assess public benefit
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1) There must be identifiable benefit or benefits – the trustees have explained the activities and benefits which flow from them to the parish community.
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2) Benefit must be to the public, or a section of the public – the trustees have explained their commitment to enabling as many people as possible to worship and become part of the parish community.
Additional information is provided about the contribution made by volunteers.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Trustees' report (continued) For the year ended 31 December 2025
Achievements and performance
a. Review of activities
There are 156 parishioners on the parish electoral roll; the estimated average adult attendance at our three churches on a normal Sunday is 120.
In 2025 our parish has enjoyed another year of faithful service to God’s church and the people of our community and it was a joy to be able to celebrate life as God’s people through our usual weekly service pattern and with the addition of Messy Church every half term that reaches many families that otherwise do not come to our Sunday services.
During the year the PCC met 5 times and continues to work diligently through the committee structure in all matters of administration and finance, ministry and mission and social and fundraising. The maintenance and upkeep of our churches, our careful stewardship of money and resources as well as our outreach to the community which includes more and more new homes are all things that are constantly attended to.
Each of the three churches has a church committee and these are charged with the mission and outreach of each respective community.
A particular thanks must go to our 4 churchwardens who represent the communities at Barnham and Eastergate and the church committee at Aldingbourne who work alongside our Rector in the mission and outreach of the parish and the upkeep and running of our three church buildings and the activities within them and in the wider parish and community.
As a parish we aim to fulfil our vision of:
Attending to God - through prayer, worship and action Building Christian Community - through pastoral care and love Commending God’s Love - through our outreach and mission
Our shared vision forms the structure of this review of the year.
b. Attending to God
During the year our three churches have continued to offer their own distinctive styles of worship and maintain a loyal following.
Aldingbourne has a congregation which enjoys traditional Anglican worship, and being the largest of our buildings is used for united events as well as weddings, funerals and baptisms.
The Barnham congregation has continued its Anglo Catholic style of worship with both Sunday services and daily Evening Prayer through the week together with weekday masses at least once a week. Father Graham continues to develop this church as a church affiliated to the Society of St Wilfred and St Hilda and as a Walsingham cell with regular pilgrimages to the Shrine. We are actively searching for the best way to incorporate a toilet and refreshment serving facilities which will aid the social outreach of the church community.
Eastergate remains popular with families and children and, being a small building, is often full to capacity. The younger members of our congregation meet for Sunday Seekers in our school and join the church congregation towards the end of the service. During the week there is a regular Eucharist on Wednesdays at St George’s Eastergate.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Trustees' report (continued) For the year ended 31 December 2025
Achievements and performance (continued)
c. Building Christian Community
We have delighted in being able to run our study groups and these have included special events during Lent and Advent. Our Mothers’ Union members have held events and members of the Walsingham Cell at St Mary’s Barnham meets monthly as well making pilgrimage to the Shrine. The Harvest lunch at Barnham Community Hall was a delightful way to celebrate together, all ages and all churches. Events such as these all supplement and enrich our discipleship as God’s church. At the end of the year plans were put in place for an Alpha course to start in the New Year.
Our links with the diocese of Nyahururu have been maintained through the year with regular correspondence.
Throughout the year we have continued with a busy and varied pattern of pastoral care. Our team of clergy and lay people continue to offer excellent pastoral care to a large number of people across the parish in their homes and in our many care homes.
Our work with the older members of our community has continued to be one of high engagement and support. It has included a monthly Parish lunch in Eastergate village hall and ‘Nippers and Slippers’ which takes place each term in Eastergate Primary School and brings together young and old in an unforgettable way. Our grateful thanks to all those who put a great deal of time and effort into organising all these things.
d. Commending God’s Love
Throughout the year we have continued opportunities to build mission within our church school both with parents and children. The Growing Partnership agreement between the school and the PCC shows itself with the children occasionally using St George’s for assemblies and teaching. Fr Paul conducts assemblies each week. We are immensely grateful to Catherine Ward, the headteacher, Ricky Leigh, our interim headteacher and to Hedda Wells, Chair of Governors, for all their hard work. We are looking forward immensely to the arrival in January 2026 of our newly appointed headteacher, Mrs Sarah Neal Davy.
Our work with young people and children continues to thrive and our particular thanks for this must go to Hedda Wells and the team at St George’s Eastergate who work untiringly on a regular Sunday School programme which have proved very popular with young families in the parish. Play and Pray continues every Friday morning in St George’s, and many thanks are extended to Hedda Wells for continuing this area. The link between this and the baptisms held in the parish continues. In addition we have Messy Church every half term and the school hall each time is full of excited parents and children.
We have also enjoyed some excellent social events. Our Summer and Christmas Fairs are very much part of the local scene and yearly calendar. Our grateful thanks go to all those who roll up their sleeves and organise, prepare and run these events for all their hard work.
Several members of the parish continue to work at the Foodbank in Bognor and a regular supply of donations are sent regularly from the parish using collection points at the Co-op, Tesco’s and the Trading Post.
The community at large benefits greatly from our monthly Parish News magazine. With a circulation of around 850 households, it provides local information as well as being a real outreach for the work of the church. We are thankful to Jonathan Stapleton, our Editor, Helen Pearson, our Treasurer and Sarah Tripp, our Advertising Manager, and all those involved in the distribution of the magazine.
We are very indebted to Steven Maple for all the work he has put into our parish website. It is now such an important growth area as a valuable tool for outreach and mission; newcomers to the parish enquiring about the occasional offices as well as regular worship are increasingly relying on this type of communication. In addition to this our use of Facebook and other types of social media is a growing area.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Trustees' report (continued) For the year ended 31 December 2025
Achievements and performance (continued)
e. A few more thank yous
There are too many people who do such great work for our parish to mention them all by name, but particular thanks must go to our wonderful churchwardens and to Chris our Treasurer. To Vera Saunders our parish Administrator (ably supported by Roger her husband). To Peter Higgins our Safeguarding Officer.
To our clergy team who assist Fr Paul namely this year: Revd Sheila; Revd Susan and Fr Graham for their untiring service and enthusiasm for the gospel of Christ in this parish.
To all those who through their ministry of cleaning or flower arranging keep our churches looking beautiful. To those who make our worship so meaningful and profound; our welcomers, sacristans, servers and organists. To those who work with our children as well as our older members (and those inbetween!) and to so many others who help to create the strong bonds of friendship and care in our united parish. And finally to Fr Paul, for leading and walking alongside us on our journey of faith and discovery as the body of Christ.
Financial review
a. Going concern
After making appropriate enquiries the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The combined parish does have modest reserves to fall back on. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
b. Reserves policy
It is the PCC policy to maintain a balance on unrestricted funds (if possible), which is at least six months’ unrestricted payments, to cover emergency situations that may arise from time to time and to support irregular cashflow. The balance of £82,389 (2024: £94,454) on unrestricted funds at the year end is in line with this policy.
The £50,296 (2024: £41,983) in restricted funds are retained towards various purposes including St George’s Eastergate, St Mary’s Barnham repairs, the Barnham toilet fund, Youth work and charitable donations, all as described in Note 15.
c. Review for the year
The PCC monitors its finances in two parts, with the aim of covering ordinary running costs using regular donations, income from parish fundraising, events during the year and magazine profits. Any surplus or sizeable one-off donations are then held in reserve for designation by the PCC towards projects, repairs and improvements.
Overall income from all sources of £163,249 was almost the same as 2024 (£164,728), assisted by some generous donations specifically for the repair of the chancel ceiling at St Mary’s Church Aldingbourne. General and unrestricted donations (£95,410) have recovered somewhat compared to 2024 (£87,671), but restricted donation receipts have declined by £5,818 reflecting the lack of any legacy income during the year.
Total tax efficient planned giving remained broadly steady compared to 2024, with just one more donor signing up to the Planned Giving Scheme. The gift aid tax rebate decreased to £16,037 from £20,614 in 2024, due to an increasing number of donations not being gift aided.
Non gift aided sundry and one-off donations amounted to £12,708 (£13,643 in 2024).
Cash receipts from collection plates during services added £15,689 (£13,396 in 2024) benefitting from the card readers at each church.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Trustees' report (continued) For the year ended 31 December 2025
Fetes and events income decreased slightly to £11,537 when compared to £11,656 in 2024.
The parish news contributed income of £5,000 (up £500 from 2024).
Overall expenditure in 2025 amounted to £165,051 (up from £164,715 in 2024). In 2025 this included £23,063 on items covered by restricted funds, including £14,271 on the new audio-visual system in St George’s Church Eastergate, and £3,060 in running a water supply to St Mary’s Church Barnham.
The parish contribution to the Diocese to cover clergy and insurance costs amounted to £74,500, an inflationbased increase on the £71,999 in 2024.
The expenditure on churchyard maintenance has increased to £9,641 (£5,147 in 2024) reflecting some significant tree work, and repairs to the gravel paths around St Mary’s Aldingbourne. Grass cutting at St Mary’s Barnham churchyard continued to be carried out by the churchwardens and at St George’s Eastergate by members of the Community Payback team.
Utility costs including heating and lighting increased significantly to £12,949 (£9,946 in 2024), reflecting the reduced credit balances in electricity accounts at the beginning of the year.
In 2025, there was a decrease in the underlying value of our investment funds, managed by CCLA of £1,950.
This leaves an overall total loss of £3,752 for 2025, with total funds now £132,685 (£136,437 in 2024).
In summary, the finances of the Parish have been very carefully managed by the wardens and the PCC with funds allocated for essential repairs to the fabric of our churches and otherwise minimising expenditure wherever possible.
Structure, governance and management
a. Constitution
The Parochial Church Council (PCC) is a registered charity number 1131523 and is governed by the PCC Powers Measure (1996) as amended and Church Representative Rules.
b. Methods of appointment or election of Trustees
Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the incumbent, assistant priests, lay readers licenced to officiate in church), the church wardens, members of the Deanery Synod and 12 members of the church who are elected at the Annual Parochial Church Meeting (APCM).
The PCC operates through a number of committees which meet between full meetings of the PCC:
(1) Standing committee
The Rector, churchwardens and PCC Treasurer form the Standing Committee that meets monthly and as required to transact PCC business.
(2) Church committees
Each church has a committee for that community which meets to discuss how that particular community works as that part of the parish’s mission and outreach.
(3) Fundraising & social committee
Organises fundraising and social activities, stewardship etc.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Trustees' report (continued) For the year ended 31 December 2025
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' 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 which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 and Reports) Regulations 2008 and the provisions of the . 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.
Approved by order of the members of the board of Trustees and signed on their behalf by:
................................................ The Reverend Canon Paul Armstead
Date: 18 May 2026
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Independent examiner's report For the year ended 31 December 2025
Independent examiner's report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2025.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the Charity has prepared the accounts 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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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 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: 27 May 2026 Lucy Hammond BSc FCA
Kreston Reeves LLP
9 Donnington Park 85 Birdham Road Chichester West Sussex PO20 7AJ
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Statement of financial activities For the year ended 31 December 2025
| Note Income from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investments 5 Total income Expenditure on: Raising funds 6 Charitable activities Total expenditure Net (expenditure)/income before net (losses)/gains on investments Net (losses)/gains on investments Net (expenditure)/income Transfers between funds 15 Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 95,410 15,536 20,026 2,391 133,363 5,915 136,073 141,988 (8,625) (2,381) (11,006) (1,059) (12,065) 94,454 (12,065) 82,389 |
Restricted funds 2025 £ 29,886 - - - 29,886 - 23,063 23,063 6,823 431 7,254 1,059 8,313 41,983 8,313 50,296 |
Total funds 2025 £ 125,296 15,536 20,026 2,391 163,249 5,915 159,136 165,051 (1,802) (1,950) (3,752) - (3,752) 136,437 (3,752) 132,685 |
Total funds 2024 £ 123,375 17,726 21,309 2,318 |
|---|---|---|---|---|
| 164,728 | ||||
| 7,100 157,615 |
||||
| 164,715 | ||||
| 13 1,878 |
||||
| 1,891 - |
||||
| 1,891 | ||||
| 134,546 1,891 |
||||
| 136,437 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 11 to 24 form part of these financial statements.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Balance sheet As at 31 December 2025
| Note Fixed assets Tangible assets 11 Investments 12 Current assets Debtors 13 Cash at bank and in hand Current liabilities Creditors: amounts falling due within one year 14 Net current assets Total net assets Charity funds Restricted funds 15 Unrestricted funds 15 Total funds |
761 38,093 38,854 (8,053) |
2025 £ 32,000 69,884 101,884 30,801 132,685 50,296 82,389 132,685 |
2,047 37,233 39,280 (6,677) |
2024 £ 32,000 71,834 |
|---|---|---|---|---|
| 103,834 32,603 |
||||
| 136,437 | ||||
| 41,983 94,454 |
||||
| 136,437 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
The Reverend Canon Paul Armstead
Date: 18 May 2026
The notes on pages 11 to 24 form part of these financial statements.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
1. Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
1.2 Going concern
The trustees have considered the level of funds held and the expected level of income and expenditure for a period of at least 12 months from the approval of these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
1.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
1. Accounting policies (continued)
1.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
Governance costs are those incurred in connection of the administration of the charity and compliance with constitutional and statutory requirements.
All expenditure is inclusive of irrecoverable VAT.
1.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
1.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £2,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
A review for impairment of a fixed asset is carried out if events or changes in the circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of Financial Activities.
The freehold property at 35 Barnham Road, known as The Church in the Market Place, is used as the Parish Office. The property is measured at cost. In the opinion of the members of the Charity, the estimated residual value of the building is in excess of the carrying value in the financial statements as it is continually maintained to a high standard. There are no indications that the asset should be written down and the remaining useful life exceeds 50 years. Therefore no depreciation is charged on the property.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
1. Accounting policies (continued)
1.7 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Net (losses)/gains on investments’ in the Statement of financial activities.
1.8 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.9 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.10 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
1.11 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
1.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
2. Income from donations and legacies
| Donations Gift aid donations Income tax recoverable Other planning giving Other sundry donations Collections Grants Donations Gift aid donations Income tax recoverable Other planning giving Other sundry donations Collections Legacies Grants |
Unrestricted funds 2025 £ 12,157 16,003 39,377 10,434 15,689 1,750 95,410 Unrestricted funds 2024 £ 9,594 19,030 36,314 583 13,396 - 8,754 87,671 |
Restricted funds 2025 £ 27,578 34 - 2,274 - - 29,886 Restricted funds 2024 £ 21,060 1,584 - 2,760 - 10,300 - 35,704 |
Total funds 2025 £ 39,735 16,037 39,377 12,708 15,689 1,750 |
|---|---|---|---|
| 125,296 | |||
| Total funds 2024 £ 30,654 20,614 36,314 3,343 13,396 10,300 8,754 |
|||
| 123,375 |
3. Income from charitable activities
Income from charitable activities - Church
| Unrestricted | Total |
|---|---|
| funds | funds |
| 2025 | 2025 |
| £ | £ |
| 15,536 | 15,536 |
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
3. Income from charitable activities (continued)
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2024 | 2024 | |
| £ | £ | |
| Income from charitable activities - Church | 17,726 | 17,726 |
4. Income from other trading activities Income from non charitable trading activities
| Parish News subscriptions Parish News advertisement Fetes etc Parish News subscriptions Parish News advertisement Fetes etc |
Unrestricted funds 2025 £ 2,704 5,785 11,537 20,026 Unrestricted funds 2024 £ 3,416 6,237 11,656 21,309 |
Total funds 2025 £ 2,704 5,785 11,537 |
|---|---|---|
| 20,026 | ||
| Total funds 2024 £ 3,416 6,237 11,656 |
||
| 21,309 |
5. Investment income
| Unrestricted | Total | |
|---|---|---|
| funds | funds | |
| 2025 | 2025 | |
| £ | £ | |
| Dividends and interest | 2,391 | 2,391 |
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
5. Investment income (continued)
Dividends and interest
| Unrestricted | Total |
|---|---|
| funds | funds |
| 2024 | 2024 |
| £ | £ |
| 2,318 | 2,318 |
6. Expenditure on raising funds
Fundraising trading expenses
| Parish News printing Parish News administration Fundraising costs Parish News printing Parish News administration Fundraising costs |
Unrestricted funds 2025 £ 3,265 158 2,492 5,915 Unrestricted funds 2024 £ 3,750 239 3,111 7,100 |
Total funds 2025 £ 3,265 158 2,492 |
|---|---|---|
| 5,915 | ||
| Total funds 2024 £ 3,750 239 3,111 |
||
| 7,100 |
Page 16
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
7. Analysis of expenditure by activities
| Church Church Analysis of direct costs Staff costs Charitable giving Parish Contribution Ministry Light and heat Minor repairs Upkeep services Churchyard Major repair expenses Schools Other expenses Other administration Governance costs |
Activities undertaken directly 2025 £ 159,136 Activities undertaken directly 2024 £ 157,615 Church 2025 £ 11,399 1,797 74,500 4,863 12,949 5,922 4,066 9,641 20,738 1,172 3,592 6,277 2,220 159,136 |
Total funds 2025 £ 159,136 |
|---|---|---|
| Total funds 2024 £ 157,615 |
||
| Total funds 2025 £ 11,399 1,797 74,500 4,863 12,949 5,922 4,066 9,641 20,738 1,172 3,592 6,277 2,220 |
||
| 159,136 |
In 2025 £23,063 of direct costs were restricted (2024: £35,463).
Page 17
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
7. Analysis of expenditure by activities (continued)
Analysis of direct costs (continued)
| Staff costs Charitable giving Parish Contribution Ministry Light and heat Minor repairs Upkeep services Churchyard Major repair expenses Schools Other expenses Other administration Governance costs |
Church 2024 £ 11,013 10,317 71,999 4,396 9,946 3,306 5,227 5,147 22,445 90 5,792 5,825 2,112 157,615 |
Total funds 2024 £ 11,013 10,317 71,999 4,396 9,946 3,306 5,227 5,147 22,445 90 5,792 5,825 2,112 |
|---|---|---|
| 157,615 |
8. Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examiner fee of £2,220 (2024 - £1,980).
9. Staff costs
| Wages and salaries | 2025 £ 11,399 11,399 |
2024 £ 11,013 |
|---|---|---|
| 11,013 |
The average number of persons employed by the Charity during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Part time staff | 3 | 3 |
No employee received remuneration amounting to more than £60,000 in either year.
During the year the PCC continued to employ part time office manager, Mrs Vera Saunders. The PCC also employed organists, Mrs S Keal and Mr P Whitham. All wages and payments were not large enough to attract social security costs or pension contributions.
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The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
10. Trustees' remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2024 - £NIL). During the year ended 31 December 2025, no Trustee expenses have been incurred (2024 - £NIL).
| 11. Tangible fixed assets Cost or valuation At 1 January 2025 At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 12. Fixed asset investments Cost or valuation At 1 January 2025 Revaluations At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 |
Freehold property £ 32,000 |
|---|---|
| 32,000 | |
| 32,000 32,000 Listed investments £ 71,834 (1,950) |
|
| 69,884 69,884 |
|
| 71,834 |
Page 19
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
13. Debtors
| Tax recoverable | 2025 £ 761 761 |
2024 £ 2,047 |
|---|---|---|
| 2,047 |
14. Creditors: Amounts falling due within one year
| Other creditors Accruals and deferred income Deferred income at 1 January 2025 Resources deferred during the year Amounts released from previous periods |
2025 £ 1,753 6,300 8,053 2025 £ 4,565 4,080 (4,565) 4,080 |
2024 £ - 6,677 |
|---|---|---|
| 6,677 | ||
| 2024 £ 5,118 4,565 (5,118) |
||
| 4,565 |
Deferred income is in relation to advertising income received in advance.
Page 20
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
15. Statement of funds
Statement of funds - current year
| Unrestricted funds General Funds Restricted funds Eastergate QQ and improvements Barnham Toilet Fund YCYH Jars of compassion Youth project Aldingbourne QQ and improvements Barnham QQ and improvements Eastergate St George's AV System Project DBF accumulated income Aldingbourne Chancel Ceiling Repair Total of funds |
Balance at 1 January 2025 £ 94,454 9,256 2,276 85 1,294 295 - 4,574 14,953 9,250 - 41,983 136,437 |
Income £ 133,363 300 3,070 360 1,707 1,325 - - - - 23,124 29,886 163,249 |
Expenditure £ (141,988) - (1,920) - (1,622) (1,172) (1,018) (3,060) (14,271) - - (23,063) (165,051) |
Transfers in/out £ (1,059) - - - 41 - 1,018 - - - - 1,059 - |
Gains/ (Losses) £ (2,381) - - - - - - - - 431 - 431 (1,950) |
Balance at 31 December 2025 £ 82,389 |
|---|---|---|---|---|---|---|
| 9,556 3,426 445 1,420 448 - 1,514 682 9,681 23,124 |
||||||
| 50,296 | ||||||
| 132,685 |
Page 21
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
15. Statement of funds (continued) Statement of funds - prior year
| Unrestricted funds General Funds Restricted funds Eastergate QQ and improvements Barnham Toilet Fund YCYH Jars of compassion Youth project Kenya Aldingbourne QQ and improvements Barnham QQ and improvements Eastergate St George's AV System Project DBF accumulated income Aldingbourne Jubilee Project Altar Hangings Barnham New Prayer Books Total of funds |
Balance at 1 January 2024 £ 97,618 10,289 2,276 1,586 1,231 273 456 3,837 124 8,071 8,785 - - 36,928 134,546 |
Income £ 129,024 300 220 725 1,492 832 - 16,115 5,650 6,882 - 2,398 1,090 35,704 164,728 |
Expenditure £ (129,252) (1,333) (220) (2,226) (1,429) (810) (456) (23,699) (1,200) - - (3,000) (1,090) (35,463) (164,715) |
Transfers in/out £ (4,349) - - - - - - 3,747 - - - 602 - 4,349 - |
Gains/ (Losses) £ 1,413 - - - - - - - - - 465 - - 465 1,878 |
Balance at 31 December 2024 £ 94,454 |
|---|---|---|---|---|---|---|
| 9,256 2,276 85 1,294 295 - - 4,574 14,953 9,250 - - |
||||||
| 41,983 | ||||||
| 136,437 |
Page 22
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
Statement of funds (continued)
Unrestricted fund
The general fund represents free funds of the charity which are not designated for particular purposes.
Restricted fund
The restricted funds are retained towards quinquennial and major repairs at each of our three churches, a toilet fund for St Mary's Barnham, the "Your Church Your Heritage" fund for preservation of our historic churches, a Youth fund for work with our young people, a Charities fund for collections to charities, including our Jars of Compassion dedicated to a specific charity each year, a Kenya fund to support our links with the Diocese of Nyahururu, two Jubilee Project Funds, The St Georges AV System Fund and the Aldingbourne Jubilee Project Altar Hangings, and a fund for new prayer books at Barnham.
The DBF Accumulated Income from the Barnham Chancel Fund is reserved for the maintenance and upkeep of the Chancel at St Mary's Barnham.
16. Analysis of net assets between funds
Analysis of net assets between funds - current year
| Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Total |
Unrestricted funds 2025 £ 32,000 60,203 (1,761) (8,053) 82,389 |
Restricted funds 2025 £ - 9,681 40,615 - 50,296 |
Total funds 2025 £ 32,000 69,884 38,854 (8,053) |
|---|---|---|---|
| 132,685 |
Analysis of net assets between funds - prior year
| Tangible fixed assets Fixed asset investments Current assets Creditors due within one year Total |
Unrestricted funds 2024 £ 32,000 62,584 6,547 (6,677) 94,454 |
Restricted funds 2024 £ - 9,250 32,733 - 41,983 |
Total funds 2024 £ 32,000 71,834 39,280 (6,677) |
|---|---|---|---|
| 136,437 |
Page 23
The Parochial Church Council of the Ecclesiastical Parish of Aldingbourne, Barnham and Eastergate
Notes to the financial statements For the year ended 31 December 2025
17. Related party transactions
The Charity has not entered into any related party transactions during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 December 2025 and 31 December 2024.
Page 24