HOLY TRINITY CHURCH
Victoria Road Aldershot Hants GU11 1SJ
FINANCIAL STATEMENTS AND
REPORT OF THE TRUSTEES
FOR THE VEAR ENDED 31 DECEMBER 2025
HOLY TRINITY CHURCH
ALDERSHOT
| Page | |
|---|---|
| Report ofthe Trustees | 1-4 |
| Report ofthe Independent Examiner | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Cash Flow Statement | 8 |
| Notes to the Financial Statements | 9-18 |
| HolyTrinityChurch,AnnualReport2025 | Appended |
HOLY TRINITY CHURCH ALDERSHOT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees have pleasure in presenting their report for the year to 31 December 2025 ~~.~~
The trustees have adopted the provisions of the Statement of Recommend Practice (SORP) 'Accounting and Reporting by Charities’ issued in March 2005 ~~.~~
~~Administration~~
Holy Trinity Church is part of the diocese of Guildford within the Church of England ~~.~~
The full name of the organisation is The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity Aldershot ~~.~~
The Parochial Church Council (PCC) is a charitable body governed by the Parochial Church Councils (Powers) Measure 1956 as amended, and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended) ~~.~~
The PCC of Holy Trinity Aldershot was registered with the Charity Commission with effect from 10" Sept 2009.
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|---|---|---|---|---|---|---|---|---|---|---|
|Registered|number|:|1131569|
|Address|:|Victoria|Road,|Aldershot,|Hants,|GU11|1SJ|
|Trustees|:|
|Incumbent:|The|Reverend|George|Newton|Chairman|
|Permission|to|Officiate|(PTO):|The|Reverend|John|Kellagher|(Co|-|opted|
|Nov|25)|
|Associate|Ministers|(NSM):|The|Reverend|Jill|Gooding|
|Curate:|The|Reverend|Gabrielle|Burns|(Formally|
|Gabrielle|Clarke)|
|Wardens:|Joseph|Ebott|
|Pete|Hawkins|(from|May|25)|
|Treasurer:|Michael|Howlett|
|Secretary:|Rachel|Welby|
|Lay|Chair:|Jos|Johnston|
|General|members:|Alan|Hilliar|
|Fay|Hampshire|
|Geoff|Berry|
|Jadeine|Mwangi|(Co|-|opted|Nov|25)|
|Jocelyn|King|
|Mike|Ashworth|
|Richard|Bento|(from|May|25)|
|Phil|LeRoux,|
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1
HOLY TRINITY CHURCH ALDERSHOT
~~REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)~~
~~Structure, governance and management~~
The method of appointment of PCC members is set out in the Church Representation Rules ~~.~~ At Holy Trinity the general membership of the PCC consists of the incumbent (our vicar), churchwardens, ordained ministers licenced to the Parish, one reader, the treasurer and members elected by those members of the congregation who are on the electoral roll of the church ~~.~~ All those who attend our services regularly and are baptised, are encouraged to become full members of the congregation and to register on the electoral roll and stand for election to the PCC ~~.~~
The PCC are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how PCC funds are to be spent ~~.~~
The full PCC met six times during the year, with an average level of attendance of 70% ~~.~~ Given its wide responsibilities, the PCC has a number of committees, each dealing with a particular aspect of parish life ~~.~~ These committees, which include fabric and mission support, are all responsible to the PCC, and their deliberations and decisions are reported back to the PCC and discussed as necessary ~~.~~
~~Aims and purposes~~
Holy Trinity PCC has the responsibility of co ~~-~~ operating with the incumbent, the Reverend George Newton, in promoting in the ecclesiastical parish, the whole mission of the church ~~—~~ pastoral, evangelistic, social and ecumenical.
The PCC is also specifically responsible for the maintenance of the church building of Holy Trinity Aldershot.
~~Objectives and activities~~
The PCC is committed to enabling as many people as possible to worship at our church, and to become part of our parish community at Holy Trinity ~~.~~ The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.
When planning our activities for the year, the incumbent and the PCC have considered the Charity 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:
-
Worship and prayer, learning about the Gospel, and developing their knowledge and trust in Jesus.
-
« Provision of pastoral care for people living in the parish ~~.~~
-
« Missionary and outreach work.
To facilitate this work it is important that we maintain the fabric of the church of Holy Trinity Aldershot.
~~Achievements and performance~~
Holy Trinity's Annual Report lists all of the main groups that use the Church, the activities that take place and various highlights from 2025 ~~.~~ A copy is attached to the end of this report so please see that for further details ~~.~~
Public benefit statement
In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance Public benefit: running a charity (PB2) ~~.~~ The achievements and activities within this report demonstrate the public benefit arising through the Charity’s activities ~~.~~
~~Principal funding sources~~
The principal funding sources of the Charity are donations from church members and the Gift Aid tax recoverable as well as rental income from the church hall.
2
HOLY TRINITY CHURCH ALDERSHOT
~~REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)~~
Financial review
While 2025 started slightly rocky with donations being down 16%, things turned around with a record breaking gift day which was over 60% larger than the previous best ~~.~~ This left us with a surplus of about £23,000, which will be useful as we approach the rebuilding of Galpin hall and our ongoing children's ministries.
We are grateful to our congregation for their continued donations which accounts for over 80% of our income ~~.~~ We would not be able to operate without their generosity.
At the end of September, we repaid £120,000 of the Curate's house loans from our reserves in accordance with the loan agreements ~~.~~
Our biggest future project is Galpin Hall. After some review, we have shifted our approach in this from refurbishment towards rebuilding. We are currently in the process of looking at making a new design with the help of new architects ~~.~~
~~Reserves policy~~
While we havea fairly strong balance sheet, many of these funds are committed as restricted funds for specific purposes ~~.~~
Our restricted funds are fully covered by money on deposit with most of the remaining funds within that account earmarked for designated funds ~~.~~ At 31 December 2025 we held sufficient General funds to cover two months’ operating costs, in accordance with the Diocese recommendations ~~.~~
As usual the church is totally reliant on the generosity of our congregation and community, and we will continue to trust in God to meet our longer term needs ~~.~~
Risk
The PCC review all risks affecting the church building, its environment and its people on an on ~~-~~ going basis, and take appropriate measures to reduce any perceived risks as far as is possible. Before any outside activity, usually connected with youth work, a risk assessment is carried out and the PCC notified in advance ~~.~~
3
HOLY TRINITY CHURCH ALDERSHOT
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)
Continuing Operations
None of the Charity’s activities were acquired or discontinued during the last two financial years.
Total Recognised Gains and Losses
The Trust has no recognised gains or losses other than the movement in funds specified in this report for the last two financial years.
Approved by the PCC on 26 April 2026 and signed on its behalf by:
…………………………..
The Reverend G.P.H Newton
(Chairman)
4
Paxton Examiners
HOLY TRINITY CHURCH ALDERSHOT
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
|||||||||||||||||||||||||||||||||Notes|Unrestricted
Funds|Restricted
Funds|Restricted
Funds|+13)2925 | Total2024|+13)2925 | Total2024|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||||||||||||||||||||||£||£|£|£|
|INCOME||||||||||||||||||||||||||||||||||||||
|INCOME|||||||FROM||||||||GENERATED FUNDS|||||||||||||||||||||||
|Donations||||||||&|||Legacies|||||||||||||||||||||2a|192 538||14,480|207,017|229,752|
|Other trading||||||||||||activities||||||||||||||||||||2b|30,527||1,556|32,083|21,844|
|Investment|||||||||income|||||||||||||||||||||||2c|7,389||0|7,389|10,697|
|INCOME|||||||FROM||||||||CHARITABLE ACTIVITIES|||||||||||||||||||||||
|Church|||||activities|||||||||||||||||||||||||||2d|1,455|||1,455|1,283|
|OTHER INCOME||||||||||||||||||||||||||||||||2e|544||6,888|7,432|4,945|
|TOTAL INCOME|||||||||||||||||||||||||||||||||232,452||22,923|255,375|268,521|
|EXPENDITURE||||||||||||||||||||||||||||||||||||||
|COST||||OF||||GENERATING FUNDS||||||||||||||||||||||||||||||
|Cost|||of||generating|||||||||||||voluntary income||||||||||||||3b|0|||0|0|
|Fundraising||||||||||costs||||||||||||||||||||||3c|6,426||0|6,426|5,709|
|CHARITABLE ACTIVITIES: COSTS|||||||||||||||||||||||||||||OF GOODS SOLD & OTHER COSTS|||||||||
|Costs of||||||church||||||||activities||||||||||||||||||3a|186,077||38,666|224,743|224,422|
|GOVERNANCE|||||||||||||||COSTS|||||||||||||||||3d|390|||390|390|
|TOTAL EXPENDITURE|||||||||||||||||||||||||||||||||192,893||38,666|231,560|230,521|
|Net income|||||||||||before|||||||||other recognised||||||||||gains&|||39,559||(15,743)|23,815|38,000|
|transfers||||||||||||||||||||||||||||||||||||||
|Other recognised|||||||||||||||||gains:||||||||||||||||0|||0|0|
|Net income|||||||||||before|||||||||transfers|||||||||||||39,559||(15,743)|23,815|38,000|
|Transfers||||||||||||||||||||||||||||||||4|26,849||26,849|||
|Net Movement||||||||||||||in||||funds forthe|||||||||the year||||||12,710||11,105|23,815|38,000|
|Total funds|||||||||||brought||||||||||||forward||||||||||278,140||73,874|352,013|314,013|
|Totalfunds|||||||||||carried||||||||||forward|||||||||||12|290,851||84,979|375,829|352,013|
The notes on pages 9 to 18 form part of these financial statements
6
HOLY TRINITY CHURCH ALDERSHOT
BALANCE SHEET AS AT 31 DECEMBER 2025
| Notes FIXED ASSETS Tangible assets 6 TOTAL FIXED ASSETS CURRENT ASSETS Debtors 7 Short term bank deposit Pre-paid debit cards Cash at bank & in hand TOTAL CURRENT ASSETS CURRENT LIABILTIES Creditors: amounts falling due within one year 8 NET CURRENT ASSETS Total assets less current liabilities TOTAL NET ASSETS PARISH FUNDS Restricted funds 12 General fund Designated funds 12 TOTAL CHARITY FUNDS |
Unrestricted Funds Restricted Funds Total 2025 £ £ £ 430,573 430,573 |
Total 2024 £ 430,573 |
|---|---|---|
| 430,573 0 430,573 |
430,573 | |
| 37,843 10,043 47,886 18,319 36,110 54,428 12,851 12,851 27,561 39,906 67,466 |
42,954 200,680 846 40,856 |
|
| 96,573 86,058 182,632 |
285,336 | |
| (236,296) (1,080) (237,376) |
(363,896) | |
| (139,723) 84,978 (54,745) |
(78,560) | |
| 290,850 84,978 375,829 |
352,013 | |
| 290,850 84,978 375,829 |
352,013 | |
| 84,978 84,978 90,847 90,847 200,003 200,003 |
73,874 126,039 152,101 |
|
| 290,850 84,978 375,829 |
352,013 |
Approved by the Parochial Church Council on 26 April 2026 and signed on its behalf by:
................................................. ..........................................
The Reverend G.P.H Newton (Chairman)
M Howlett (Treasurer)
The notes on pages 9 to 18 form part of these financial statements
7
HOLY TRINITY CHURCH ALDERSHOT
NOTES TO THE FINANCIAL STATEMENTS
~~For the year ended 31 December 2025~~
1 ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the Financial Statements are as follows:
1a_ Basis of preparation of accounts
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with Accounting & 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 (FRS102) (effective 1 January 2019) ~~-~~ (Charities SORP (FRS102)), the Financial Reporting Standard available in the UK & Republic of Ireland ~~.~~
The financial statements have been prepared under the historical cost convention ~~.~~ The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law ~~.~~ They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members ~~.~~
1b Fund accounting
Unrestricted funds are general funds, which can be used for PCC ordinary purposes ~~.~~
Designated funds are unrestricted funds earmarked by the PCC for particular purposes ~~.~~
Restricted funds are subjected to restrictions on their expenditure, and these restrictions are imposed by the donor or through the terms of an appeal.
Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds, depending upon the purpose for which the endowment was established ~~.~~
1c Income
Planned giving, collections and donations are included in the Statement of Financial Activities when they are received ~~.~~ Gift Aid Tax refunds are recognised and included in the same financial period as the underlying donations which give rise to the refund ~~.~~ Legacies are accounted for when the PCC is legally entitled to the amount due. All other income is generally accounted for when receivable ~~.~~
All incoming resources are accounted for gross, before any outgoings, unless the amount involved is not significant ~~.~~
Amounts received specifically for mission partners are dealt with as creditors.
1d Expenditure & irrecoverable VAT
Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT, which cannot be recovered ~~.~~
Governance costs represent those costs associated with meeting the constitutional and regulatory requirements of the Church, and include any independent examination fees and costs linked to the strategic management of the church.
1e Fixed assets
Consecrated and benefice property is not included in the accounts in accordance with s ~~.~~ 96 (2)(a) of the Charities Act 1993
Moveable church furnishings held by the vicar and churchwardens on special trust for the PCC, and which require a faculty for disposal are inalienable property unless consecrated. They are listed in the church’s inventory, which can be inspected at any reasonable time ~~.~~ For inalienable property acquired prior to 2000 there is insufficient cost information available, and therefore such assets are not valued in the financial statements.
All expenditure incurred during the year on consecrated or benefice property, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities, and separately disclosed where significant.
The freehold property which is used to house a curate is valued at cost, and is not depreciated.
Equipment within the church premises is depreciated on a straight line basis over 4 years. Individual items costing less than £1,000 are written off to expenditure when acquired.
9
HOLY TRINITY CHURCH ALDERSHOT NOTES TO THE FINANCIAL STATEMENTS (Contd)
For the year ended 31 December 2025
1f Pension Contributions
Holy Trinity Church makes pension contributions into a money purchase scheme on behalf of certain members of staff. These contributions are included in the Statement of Financial Activities as they become due for payment.
1g Volunteer Help
The value of any volunteer help received is not included in the accounts ~~.~~ Some of the volunteer help is detailed in the annual report
2 INCOME
| Unrestricted Funds |
Restricted Total 2025 Funds |
Total 2024 | Total 2024 | ||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2a Donations |
and | Legacies | £ | £ £ |
£ | ||||||||||||||||||||||||
| Members' donations | 81,557 | 7,773 89,330 |
106,553 | ||||||||||||||||||||||||||
| Gift | Aid Tax | recoverable | 28,962 | 3,917 32,879 |
28,786 | ||||||||||||||||||||||||
| Collections | (open plate) | 9,797 | 40 9,837 |
7,246 | |||||||||||||||||||||||||
| Gift | day | 61,221 | 0 61,221 |
37,067 | |||||||||||||||||||||||||
| Other donations & appeals Legacies and bequests |
11,000 ie) 192,538 |
2,750 13,750 ie) 0 14,480 207,017 |
15,100 35,000 229,752 |
||||||||||||||||||||||||||
| 2b Other |
trading | activities | |||||||||||||||||||||||||||
| Church hall lettings | 20,761 | 0 20,761 |
14,122 | ||||||||||||||||||||||||||
| Car park lettings Brunch club |
9,766 ie) 30,527 |
0 9,766 1,556 1,556 1,556 32,083 |
7,090 632 21,844 |
||||||||||||||||||||||||||
| 2c_ Income from investments Dividends& interest received 7,389 7,389 |
0 7,389 0 7,389 |
10,697 10,697 |
|||||||||||||||||||||||||||
| 2d_ Income from |
church | activities | |||||||||||||||||||||||||||
| PCC | Fees | 1,455 | 0 1,455 |
1,283 | |||||||||||||||||||||||||
| 1,455 | 0 1,455 |
1,283 | |||||||||||||||||||||||||||
| 2e Other |
incoming | resources | |||||||||||||||||||||||||||
| Insurance & | legal claims | 0 | 0 0 |
0 | |||||||||||||||||||||||||
| Contributions | for | activities | 544 | 6,888 7,432 |
4,945 | ||||||||||||||||||||||||
| 544 | 6,888 7,432 |
4,945 | |||||||||||||||||||||||||||
| ~~Total~~ | ~~incoming~~ | ~~resources~~ | 232,452 | 22,923 255,375 |
268,521 |
10
HOLY TRINITY CHURCH ALDERSHOT NOTES TO THE FINANCIAL STATEMENTS (Contd) ~~For the year ended 31 December 2025~~
3 EXPENDITURE
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|2025|Total|2024|
|Funds|Funds|
|3a|Church|activities|£|£|£|£|
|Missionary|&|charitable|giving:|
|Annual|tithe|21,894|21,894|24,784|
|Other|donations|2,300|1,300|3,600|2,912|
|Ministry:|Diocesan|parish|share|78,189|78,189|76,282|
|PCC|Fees|704|
|Clergy|expenses|1,968|1,968|2,210|
|Outreach|1,342|170|1,513|906|
|Brunch|club|4,426|4,426|2,613|
|Tuesday|fellowship|1,673|1,673|
|Church|plant|255|255|22|
|Children's|Ministry|17,420|16,890|34,310|31,273|
|Parish|Operations|Administrator|20,939|20,939|20,523|
|Aldershot|Centre|for|Health|Chaplaincy|557|2,193|2,750|3,293|
|Soul|Sisters|9|6,084|6,093|4,559|
|Trinity|Tots|127|127|630|
|Youth|Work|34|24|58|1,570|
|Church|running|expenses:|
|Electricity,|gas,|water|etc|.|10,145|10,145|9,159|
|Insurance|5,459|5,459|5,295|
|Church|interior|repairs|1,106|1,339|2,445|347|
|External|building|work|10|10|1,069|
|Cleaner|and|expenses|2,655|2,655|3,407|
|Flowers|34|34|
|Other|church|expenses|1,698|1,698|1,647|
|Galpin|Hall|Redevelopment|4,100|4,100|2,607|
|Curate's|house|running|expenses|2,432|127|2,559|6,243|
|Worship|&|technical|equipment|284|284|2,254|
|Website|maintenance|and|IT|costs|186|156|342|559|
|General|equipment|maintenance|1,826|554|2,380|1,154|
|Other|service|costs|571|60|631|321|
|Printing,|stationary,|postage,|copier &|4,041|58|4,099|4,752|
|publicity|
|Literature|215|215|49|
|Training|1,574|1,574|1,912|
|Telephone|878|878|770|
|Travel|70|70|12|
|Church|social|&|event|catering|2,260|2,260|2,405|
|Miscellaneous|3,202|345|3,547|1,439|
|Grounds|&|garden|1,506|1,506|1,452|
|Eco|-c|hurch|2,103|
|Benevolence|payments|831|831|2,410|
|Gifts|
|Accountancy|/|Banking|charges|2,229|2,229|2,026|
|Depreciation|of|fixed|assets|(note|6)|1,749|
|Unclaimable|Gift|Aid|
|186,077|38,666|224,743|224,422|
|3b|Cost|of|generating|voluntary|income|
|3c|Fundraising|costs|
|Hall|running|expenses:|
|Rates,|electricity,|water|etc|.|5,288|5,288|4,642|
|Insurance|899|899|966|
|Repairs|&|maintenance|240|240|75|
|Sundries|26|
|Car|parking|/|grounds|
|6,426|6,426|5,709|
|3d|Governance|costs|
|Independent|examination|390|390|390|
|Total|resources|expended|192,893|38,666|231,560|230,521|
----- End of picture text -----
11
For the year ended 31 December 2025
HOLY TRINITY CHURCH ALDERSHOT NOTES TO THE FINANCIAL STATEMENTS (Contd)
4 Transfers
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|||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Unrestricted|Restricted|
|General|Designated|Total|Funds|Reason|
|Funds|Funds|
|Hall|(designated)|(30,611)|30,611|0|Gift|day|
|Hall|(designated)|(5,590)|5,590|0|Backdated|interest|
|Children's|ministry|(2,360)|(2,360)|2,360|2024|payments|
|Children's|ministry|(24,489)|(24,489)|24,489|Gift|day|
|Contact|-C|hild|ministry|Q|Combined|funds|
|Total|transfers|(63,049)|36,201|(26,849)|26,849|
|5|Staff|Costs|
|2025|2024|
|£|£|
|Gross|salaries|54,229|54,721|
|National|Insurance|(Employer's|contributions)|0|0|
|Pension|costs|1,765|1,277|
|Totals|55,994|55,997|
|During|2025|the|PCC|employed|a|full-time|Children|&|Families|Minister|(who|spent|most|of the|year on|Maternity|leave),|a|
|par|t-|time|Parish|Operations|Administrator,|a|part|time|cleaner,|a|par|t-|time|Team|Leader|for|the|Health|Centre|Chaplaincy,|2|
|part|time|children's|workers,|a|Children's|worker|intern,|and|an|Under|5s|Worker|.|
|National|Insurance|is|£0|because|of the|Government's|employers|allowance|scheme|.|
|Members|of the|PCC|receive|no|remuneration|or|expense|allowances|for|their|services|as|PCC|members.|
|During|the|year the|average|number|of employees was|7.6|(2024|=|6)|.|
|No|employees|received|employee|benefit|(excluding|employer|pension|costs)|of|more|than|£60,000|.|
|6|.|.|Freehold|Church|
|Tangible fixed assets|Buildings|Equipment|Total|
|Cost|at|1|January|2025|430,573|30,637|461,211|
|Cost|at|31|December 2025|430,573|30,637|461,211|
|Depreciation|
|At|1|January|2025|30,637|30,637|
|Charge|for|year|0|0|
|At|31|December|2025|0|30,637|30,637|
|Net|Book|Value|
|At|31|December|2025|430,573|0|430,573|
|Net|Book|Value|
|At|31|December|2024|430,573|Q|430,573|
|All|fixed|assets|are|unrestricted.|
|The|freehold|building|is|a|curate's|house|in|Aldershot,|Hampshire|.|
|7|Debtors|
|2025|2024|
|£|£|
|Gift|Aid|Tax|and|GASDS|receivable|41,554|38,126|
|Statutory|Maternity|Pay|5,781|2,028|
|Deposit|fund|interest|551|2,400|
|Sundry|debtors|0|0|
|Prepayments|)|400|
|—__ 47,886|42,954|
----- End of picture text -----
7 Debtors
"Gift Aid Tax and GASDS receivable" refers to the gift aid that can be claimed by Holy Trinity Church from the government ~~.~~ This gets accrued and then is paid after we submit the relevant form, which has since been submitted ~~.~~
The “Statutory Maternity Pay” relates to the tax owed to us to cover the maternity leave payments of our Children's & Families’ Minister who took maternity leave in both 2024 and 2025 ~~.~~
Deposit fund interest comes from their Q4 interest being paid just after year end. Counting it as a debtor is the best way to handle this from an accounting perspective
12
HOLY TRINITY CHURCH ALDERSHOT
NOTES TO THE FINANCIAL STATEMENTS (Contd) ~~For the year ended 31 December 2025~~
8 Creditors: amounts falling due within one year
| 2025 | 2024 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| £ | £ | |||||||||||
| eldue | duetomissionssupported (note | 21,974 | 35,752 | |||||||||
| Social Security and othertaxes | 0 | 0 | ||||||||||
| Creditors | forgoods | goods & | services | 1,308 | ~~-~~5,606 | |||||||
| Deferred income | 344 | 0 | ||||||||||
| Long~~-t~~erm loan (see below) | 213,750 | 333,750 | ||||||||||
| 237,376 | 363,896 |
A property was acquired in Scarletts Road, Aldershot in August 2021 to house the curate ~~.~~ The purchase was funded through loans raised from the congregation, which do not accrue interest ~~.~~ Repayment of these loans were originally due by 30th September 2025 ~~.~~ At that time, some of the loans were repaid and some were extended ~~.~~ The loans are recognised as current liabilities as the lenders also have the right to request repayment at any time upon giving 4 months’ notice.
9 Financial commitments
The PCC is committed to Children & Families workers at a cost of approximately £40,000 per annum as well as a Parish Operations Administrator at approximately £20,000 per annum ~~.~~ These staff members were in employment on 31st December 2025 ~~.~~
10 Trustee Benefits
During 2025 there was one PCC Trustee who drew benefit from the charity:
Our Curate, Gabrielle Burns, for whom the PCC provided housing. In addition the PCC covered housing costs which amounted to £2559 ~~.~~
13
HOLY TRINITY CHURCH ALDERSHOT NOTES TO THE FINANCIAL STATEMENTS (Contd) ~~For the year ended 31 December 2025~~
11. OUTWARD GIVING
11a Mission support
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|4|“january|Donations|Tithe +|Donations|Held at|
|2025|redistributed|OGSC|gifts|sent|31|December 2025|
|Abraham|Shrestha|2,358|2,139|2,358|2,139|
|Albella|Boys|Home|in|Darjeeling|0|250|250|0|
|Angel|Tree|0|250|250|0|
|Anwer|Shah|100|-|100|0|
|Ben|&|Esther|Brown|(MAF)|4,069|2,139|4,069|2,139|
|Bible|Society|2,358|2,339|2,558|2,139|
|Christian|Legal|Centre|310|1,179|1,070|1,489|1,070|
|CU|of|Farnham|university|0|100|100|
|Church|Pastoral|Aid|Society|2,358|2,139|2,358|2,139|
|Christian|Solidarity Worldwide|2,358|50|2,139|2,358|2,189|
|Church's|Ministry|among|Jewish|People|2,558|2,339|2,758|2,139|
|Debs|Wignall|30|30|
|Elam|ministries|250|250|250|250|
|Emerge|Advocacy|0|1,179|1,070|1,179|1,070|
|Evangelical|alliance|0|250|250|0|
|The|Grub|hub|100|100|0|
|India|Ministries|2,358|2,339|2,858|1,839|
|Int|.|Nepal|Fellowship|250|200|450|0|
|Mosaic|Middle|East|200|200|0|
|Samaritans|Purse|200|200|
|Step|by|step|0|200|200|
|The|Source|2,358|2,339|2,558|2,139|
|Tear|Fund|2,358|50|2,139|2,358|2,189|
|Triangle|book|shop|150|150|0|
|To|be|confirmed|2,358|-|2,358|0|
|Women|without|Roofs|200|200|0|
|27,284|0|23,694|29,004|21,974|
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14
HOLY TRINITY CHURCH ALDERSHOT NOTES TO THE FINANCIAL STATEMENTS (Contd) For the year ended 31 December 2025
11b Tithe calculation
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|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Income|(total)|255,375.18|
|Less|
|Grants|for|specific|items.|-2,750|.|00|
|90%|of|hall|costs|(to|cover|costs|of|raising|hall|rent).|-5,783|.|84|
|Restricted|contributions|for|activities|(Soul|Sisters|+|Brunch|Club)|-|8,443|.|56|
|PCC|fees|(which|get|handed|over|to|the|Diocese)|-|1,455|.|00|
|Total|Tithable|Income|236,942.78|
|Tithe|at|10%|23,694.30|
|Less|gifts|authorised|by OGSC|during|the|year:|
|Evangelical|Alliance|(250)|
|Albella|Boys|Home|in|Darjeeling|(250)|
|Angel|Tree|(250)|
|Indian|ministries|(200)|
|The|Source|(200)|
|UCA|Christian|Union|(100)|
|CMJ|-A|utumn|appeal|(200)|
|Elam|Ministries|(250)|
|Bible|Society|(Ukraine)|(200)|
|Step|by|Step|(200)|
|INF|(200)|
----- End of picture text -----
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Balance|to|distribute|21,394|.|30|
|Balance|distributed|as|follows:|
|Bible|Society|2,139|.|43|
|Ben|&|Esther|Brown|(MAF)|2,139.43|
|CPAS|2,139|.|43|
|CSW|2,139|.|43|
|CMJ|2,139|.|43|
|Abraham|Shrestha|2,139|.|43|
|India|2,139|.|43|
|The|Source|2,139.43|
|Tear|Fund|2,139|.|43|
|Christian|Legal|Centre|1,069|.|72|
|Emerge|Advocacy|1,069.71|
|21,394.30|
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15
HOLY TRINITY CHURCH ALDERSHOT ~~NOTES TO THE FINANCIAL STATEMENTS (Contd) For the year ended 31 December 2025~~
12 Movements in internal funds
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||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|General|Unrestricted.|UnrestrictedTotal|Restricted|Funds|Closing|
|Funds|Designated|Funds|Funds|Balance|
|£|£|£|£|£|£|
|Brought|forward|2,119|
|Grants|received|2,750|
|Donations|for|club|140|
|Income|1,556|
|Expenditure|(food|+|flyers)|4,484|
|Brought|forward|4,871|
|Expenditure|2,090|
|enna|
|Brought|forward|1,563|
|Income|received|2,090|
|Transfers|(Backdate|+|Gift|Day|+|merge|with|Trinity|Tots)|27,466|
|Expenditure|(Expenses)|2,699|
|Expenditure|(Salary)|6,952|
|ven|CATED|FOTW A|aecnnititniiititnniiiiininiiiNnHnHNNNNNnnnnennetL|oO8,|
|reeaaa|
|Brought|forward|617|
|Transferred|to|Children's|Ministry|617|
|n|nn|
|Brought|forward|3,860|
|Donations|received|
|Goods|purchased|1,291|
|vee|CATED|FON A|aecnititnniniiitniininitinnininniOSs|n|ntinnnnennmmnnntt’ renee IDO,|
|SS|Ca|a|a|a|a|
|Brought|forward|31|
|Nicer|as eG|sesessssssseessssssuseeeeeeseseeesssssuasseeeeeeseeeessssssseseeneeeeeeeesssssmaceeeeeseeeeeeessssameceeeeneeeeeeesssssssseeeeeeeseeeeessssameseeeenseseeeeessssaasceeeeneeeeeeesssssaueseeenseesetesessssasesss|
|Brought|forward|138,263|43,858|
|Galpin|Hall|redevelopment|project|costs|4,100|
|Gift|Day|2025|(recorded|as|transfer)|36,201|
|Interest|3,412|
|ar|
|Brought|forward|2,193|
|Team|leader|remuneration|2,193|
|wee|CITED FOE|auanititnniiiiinntnnEnEEAENEEnHNNNNNMnnmntnmnels|
|i|S|He;|sesessssssseessssssuseeeesseeeeeesssssusseesenseeeeeessssssuseeeeeseeeeeeessssssseeeeeseeeeeesssssmsseeeeeseeeeeeessssmuseseeeseeeeeeesssssmseeeeeneereeesssssmmuceeeeeneeeeeeesssnmaeeeeeeessreeesssssaseeeeeneeeee|
|Brought|forward|107|
|Wisc Go|seseessessssessssssssesseeseessssesssssusseeeeeeesssssesssssusseeeeesesssessssssussesseeessssseesssusssseseeeesesssesssssusseseeeesessseesssnsusseeeeeseesesesssnusssceeseesesssseessnsuusceeeensessseesssnssseesseeseessseesess|
|Brought|forward|8,635|
|Donations|625|
|Benevolence|payments|791|
|nnn|ATED|TOW A|annnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnninnnnnnnnnnnneLOD nnn|GO,|
|RE|ERT TTT|sessessesseeessssssuseseeeeeseeeesssssumssseeeneeeeeeesssssuuseeeeeneeeeeeessssmusseeeeseeseeeesssssusseseeneeeeeeesssssaueeeeeseeeeeeesssssusceeeeeeeeeeeeesssmaseseeenereeeeessssaneceeeeeeeeeteesssssnsesss|
|Brought|forward|40|
|For|members|40|
|we|COTE|FO|EG|i|ii:|
|S|E|ee|Ee|aE|Tee|nae|i;|aC|CTCT|ea|CRC|CHC’|CYC RET|ORE|
|16|
----- End of picture text -----
HOLY TRINITY CHURCH ALDERSHOT
NOTES TO THE FINANCIAL STATEMENTS (Contd)
~~For the year ended 31 December 2025~~
12 Movements in funds (cont ~~.)~~
----- Start of picture text -----
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|General|Unrestricted.|UnrestrictedTotal|Restricted|Funds|Closing|
|Funds|Designated|Funds|Funds|Balance|
|£|£|£|£|£|£|
|Out|In|Out|In|
|Totals|from|previous|page|1,710|49,612|39,284|50,389|
|General &|all|funds|General|Designated|Funds|Unrestricted|Restricted|Grand|Total|
|Total|
|£|£|£|£|£|£|
|Out|In|Out|In|
|Brought|forward|126,039|152,101|278,140|73,874|352,013|
|Transactions|from|above,|as|appropriate:|
|Incoming|resources|(ex|-|transfers)|219,041|13,412|232,452|22,923|255,375|
|Outgoing|resources|(ex|-|transfers)|(191,183)|(1,710)|(192,894)|(38,666)|(231,560)|
|Transfers|(63,049)|36,201|(26,849)|(617)|27,466|
|Carried|forward|90,847|200,003|290,850|84,978|375,829|
|Revaluation|reserve|
|Total|internal|funds|290,850|84,978|375,829|
|Reconciliation|of|net movement movement|in|funds|to|net|cash|flow from from|operating|activities|
|2025|2024|
|£|£|
|Net|income|before|other|recognised|gains|&|transfers|for|the|year|23,815|2,533|
|Add|back|depreciation|charge|0|1,748|
|Deduct|interest|income|shown|in|investing|activities|(7,389)|(9,659)|
|Decrease|in|debtors|(4,932)|(11,109)|
|(Decrease)|in|creditors|(excluding|repayment|of house|loans)|(6,520)|(4,063)|
|Deduct:|gain|on|sale|of|property|generation|
|Net|cash|generated|from|operating|activities|4,974|(20,549)|
|Analysis|of|cash|&|cash|equivalents|
|2025|2024|
|£|£|
|Bank|current|account|/|cash|in|hand|78,345|38,240|
|Pre|-p|aid|debit|cards|1,972|3,262|
|Church|of|England|Deposit|account|54,428|199,837|
|134,745|241,338|
----- End of picture text -----
13 Reconciliation of net movement movement in funds to net cash flow from from operating activities
18