## **Report and Accounts for the Parochial Church Council of the Ecclesiastical Parish of St. Martin of Tours, Chelsfield Registered Charity No: 1131573 for the year ending 31st December 2025** ## **Objects** The Parochial Church Council (PCC) of the parish of Chelsfield is responsible for working with the incumbent in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It is also responsible for the financial affairs of the parish and the maintenance of the parish church and churchyard of St. Martin of Tours, Chelsfield, Well Hill Mission church and the Parish Room in Skibbs Lane, Chelsfield. The parish is part of the Benefice of Chelsfield with Green Street Green and Pratts Bottom. Each parish retains its own PCC. ## **Clergy** The Rector and Incumbent is Reverend Susan Atkinson-Jones. She was assisted during the year by the Associate Rector, Reverend Michael Gentry, and, on a part-time basis, by Reverend Martin Hayward. All members of the clergy, supported by 4 lay readers, provide ministry across all four churches in the benefice. The PCC and parishioners were very sad to say goodbye to Reverend Michael Gentry shortly after the year end on his move to take up a new post as Vicar of St. Mark’s, Bromley. The PCC hopes that a new priest will be appointed during 2026 to assist Reverend Susan in her care of the 4 churches in the benefice. ## **Aims and Objectives** The PCC is committed to enabling as many people as possible to worship and to become part of the parish community at St. Martin’s and Well Hill. The PCC maintains an overview of worship and makes suggestions on how services can involve the various groups that live within the parish. ## **Services** The PCC offers a range of services that parishioners find both spiritually fulfilling and socially beneficial. During 2025 the PCC continued to support the use of the Book of Common Prayer at St. Martin’s as well as using orders of service from Common Worship. Regular services were held at St. Martin’s on Sundays at 10.00am and 6.30pm, as well as on Wednesdays at 9.30am. Services were held at Well Hill Mission church on the second and fourth Sundays of the month at 10.00am. From February 2026, the times of the morning services changed to 9.30am at St. Martin’s and 11.00am at Well Hill, to reflect there being only one full time priest in the benefice. Other service times remain unchanged. A benefice service is held in each church in the benefice by rotation if there is a 5th Sunday in the month. A Taizé service is held monthly in St. Martin’s. Messy church is held once a month on a Saturday at the church hall at St. Mary’s Green St. Green. Other services may be arranged to celebrate events in the Christian year or other special occasions. Details of services, both regular and special, are provided online at the parish’s pages on AChurchNearYou (ACNY) and published in the monthly church magazine and Chelsfield Village Voice. The church of St. Martin of Tours is open daily for private prayer. The Brass Crosby Room and Parish Room are made available for church and local community groups. Donations are received towards the running costs of these rooms. Well Hill Mission church may be opened between services by contacting the PCC secretary. ## **Pastoral Care** Any parishioner who is unable to attend services for any reason can request a visit from a member of the clergy, to join in prayer and celebrate communion with them at their homes. They are kept informed of services and activities. Other members of our congregation also identify and regularly visit members of the community who are sick or in need. If requested, prayers are said at Sunday services for those who are sick or in need. ## **Mission, Evangelism and Social Media** Our magazine keeps parishioners and friends informed of the important matters affecting our churches and parish community and includes articles that help us grow as Christians. It is emailed to interested parties and paper copies are made available in church. Both the parish and the wider benefice have a Mission Action Plan to identify areas of church life where improvements may be made and action taken. 1 Members of the church take an active part in the activities of Chelsfield and Well Hill, including taking part in the busy annual Village Fair with information about the churches, services and support networks. Concerts and fundraising events are organized with a view to involving the local community and are well attended. Information about the parish and services is shown using the ACNY website at www.achurchnearyou/Chelsfield and www.achurchnearyou/Well Hill. The parish’s own website will be redeveloped when resources allow. There is an active Facebook page “ChelsfieldStMartins”. ## **Churches and Churchyard** The major Spire Project, which involved recladding the spire with new oak shakes and repairing various areas of stonework was finally completed during the year and a service of blessing held in early December. The PCC was pleased to celebrate the success of this project, with many thanks to the enormous numbers of hours spent by the churchwarden and volunteers, to the many generous donors and to the contractors who completed the works to a high standard. The Spire Appeal restricted fund showed a small deficit of £1.6k at the end of the financial year, but the PCC is confident that pledges still to be received will cover this. A churchyard working party once a month keeps the churchyard in good order. A laurel tree at the top of the drive had to be removed during the year as it was dying and posed a risk to churchyard users. More tree work has been authorized for 2026 to ensure that the churchyard trees remain healthy and safe. Well Hill Mission church is a wooden building dating from 1893. It faces the need for extensive repairs to its external woodwork, and during 2025 a project was started to identify priorities, obtain quotes and start a fund-raising campaign to finance the work. The church received several very generous donations, and the work is scheduled to be carried out in the Spring of 2026. Other repairs and maintenance are undertaken as necessary by both volunteers and contractors. ## **Church Groups** There are a number of active church groups, including the Toddlers Group, Ladies Group, house groups, church choir, bellringers and a churchyard maintenance working group. A new Men’s Group was launched in the year. Details of each of these groups are given on the ACNY website page and in the monthly church magazine. ## **Deanery and Diocesan Synod Representation** Two members of the PCC are members of the Deanery Synod. One member also is a representative on the Diocesan Synod. These representations maintain the important link between the parish and the wider structure of the church. ## **Ecumenical Relationships** St. Martin's is a Corporate Member of the Prayer Book Society and is listed on the Small Pilgrim Places Network. ## **Financial Review** The Financial Statements for the Parish of Chelsfield cover the year ending 31st December 2025. They comprise the consolidated figures for St. Martin’s, Well Hill Mission church and the Toddlers Group, each of which maintain separate finances during the year. The charts below show an analysis of general unrestricted income and expenditure. There was a small deficit of £1.1k on the general unrestricted fund, compared with a surplus of £6.7k last year. Voluntary and fundraising income was reduced and expenditure increased. The PCC examines expenditure against budget carefully during the year through meetings of the Finance Committee and bi-monthly full PCC meetings. St Martin’s joined the Parish Giving Scheme towards the end of the year, during a Giving campaign, and it is hoped that this will encourage greater voluntary giving by parishioners and others. Income in the year was also affected by the decision not to hold a church fete, due to the lack of manpower available to organise it. This has been both a significant contributor to fund-raising income in previous years, and a popular community day. It is intended to run a church fete again in 2026. 2 **----- Start of picture text -----**
INCOME £85.2k EXPENDITURE £86.3k
Voluntary giving £53.8k Ministry costs £48.3k
Fundraising £6.2k Upkeep of churches and churchyards £29.5k
Lettings £8.3k Administration and governance £6.6k
Weddings, funerals and other income £8.7k Charitable giving £1.4k
Interest £8.2k Fundraising costs £474
**----- End of picture text -----**
The PCC supports a number of charities. The majority of charitable giving is made from the restricted funds with special collections at services and on other occasions. A total of £6.2k was donated to charities in the year, of which £1.4k was funded from the PCC’s general funds. The Financial Statements for 2024 included a note regarding funds held which had been received in error from a legacy. The Charity Commission approved the ex-gratia payment of these funds to the testator’s intended recipient, and reimbursement was made in 2025. There are 6 restricted funds, where income received must be spent on the specified purpose. The restriction can arise from a donor’s wishes or may be as a result of the launch of an advertised fundraising project. ## The restricted funds are: The Spire Appeal - launched in 2022 to raise funds for the repair of the spire of the parish church and associated stonework. As noted above, the project works were completed in the year, and the PCC is confident that the small deficit on the Spire Appeal Fund will be covered by pledges not collected by the year-end. The Restoration Fund - a historical fund for the repair of the parish church . Donations were received in the year of £8.4k. No expenditure from the fund was made during the year. The Churchyard Fund - a fund for the upkeep of the churchyard at St. Martin’s. Donations totalling £11.6k were received in the year, and expenditure of £1.5k incurred. Charities Fund - this fund is used for special fundraising in the parish on behalf of nominated charities. A total of £4.9k was raised and donated during the year from this fund. Toddlers’ Group - the Toddlers’ Group keeps its own funds for running the group and the fund had a balance of £504 at the year end. Well Hill Repairs Fund - launched during the year to raise funds for essential repairs to the external woodwork and frame of the church. Generous donations were received and the fund balance stood at £42.4k at the year end. The work will be carried out in the Spring of 2026. ## **Reserves Policy** It is PCC policy to try to maintain a balance on free reserves which equates to a minimum of 6 months of general expenditure averaged over 3 years. It is held to smooth out fluctuations in cash flow and meet emergencies. Free reserves are defined as unrestricted funds, excluding fixed assets, and Well Hill Mission funds. The balance of unrestricted free reserves at the end of the year was £90.2k which represented just over 12 months’ general expenditure. Short-term funds balances are held with the CCLA Church of England CBF Deposit Fund and the Diocesan Board of Finance, primarily with the Diocesan Church Repair Fund. 3 ## **Risk Management and Safeguarding** In compliance with the recommendations from Diocese of Rochester the Parish Safeguarding Officer (PSO) has responsibility for the safeguarding of children and vulnerable adults. Appropriate training has been undertaken by the PSO. PCC members are DBS checked and undertake safeguarding training courses. Safeguarding policies are approved annually by the PCC. The PCC has complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016. St. Martin’s church, Well Hill Mission church and the Parish Room are insured with Ecclesiastical Insurance. Policy limits for the three locations are: St. Martin’s building and contents £13.3m, Well Hill Mission church’s building and contents £3.66m. The Parish Room building and contents £3.33m. In all cases the policy limits are significantly in excess of rebuilding / replacement costs. Public liability insurance and employer’s liability cover is in place for £10m each. There were no insurance claims during the year. ## **Structure, Governance and Management** Chelsfield Parish is part of the Diocese of Rochester. It operates under the Church Representation Rules 2020 under the Church Representation and Ministers Measure 2019, as updated from time to time. The PCC is a registered charity under the full name of The Parochial Church Council of the Ecclesiastical Parish of St. Martin of Tours Chelsfield, registered number 1131573. PCC members are appointed in accordance with the Church Representation Rules. Membership consists of the clergy, churchwardens, synod representatives and members elected by those members of the congregation who are on the Electoral Roll of the parish. On 31 December 2025 there were 93 members on the Electoral Roll. PCC meetings are generally held every 2 months. Three sub-committees have delegated powers and meet between full meetings of the PCC: Standing Committee: - has the power to transact business between full PCC meetings, subject to limitations set by the PCC. Its members are the clergy, churchwardens, lay reader, treasurer and secretary and any other member of the PCC as elected from time to time Finance Committee: - discusses budgets, financial updates and any major financial matters arising and makes recommendations to the full PCC. It has the same membership as the Standing Committee, but other members with financial expertise are co-opted as required. Charities Committee: - discusses and recommends to the PCC a selection of charities to be supported during the year, and other charities may be identified as circumstances arise. ## **Volunteers** The work of the parish and its achievements are dependent upon the unquantifiable time and talents its members bring to support all its activities. The PCC takes this opportunity to thank all who have contributed during the year in any way to support the mission of the parish. ## **Administrative Information** The church of St. Martin of Tours, Chelsfield is situated in the London Borough of Bromley and is located on the corner of Church Road and Court Road, Chelsfield, Kent. What3words ref: finger.amused.rate. Well Hill Mission church is situated just outside the London Borough of Bromley, in Kent. It is located about a mile east of Chelsfield Village and is reached at the end of a single-lane track leading off Well Hill. What3words ref: itself.maps.mason. The correspondence address for the parish is through the Benefice office at St. Mary's Church, Worlds End Lane Orpington BR6 6AG and via email at office@smasch.org. 4 ## **Trustees** PCC members are trustees of the registered charity. Members who served at any time from 1st January 2025 until the date this report was approved are: Ex Officio members **:** Rector: Rev'd Susan Atkinson-Jones Associate Rector: Rev'd Michael Gentry (to 9th February 2026) Assistant Curate: Rev’d Martin Hayward Churchwarden: Philippa Rooke ## Representatives on the Deanery or Diocesan Synods: Paul Gosling Stephen McCann Mary Tozer ## Elected Members: Karen Barter Michael Choong Caroline Davis Barry Foale (to 22nd May 2025) Tony Hemmings (to 22nd May 2025) Val Hemmings (to 22nd May 2025) Ken I’Anson (Reader) Anne Ireland (Secretary) Jackie McCann Chris Mead (Treasurer) Jonathan Sargant Angela Wilkins **Co-opted:** Barry Foale (from 25th September 2025) Margaret Warren-Axe (from 20th November 2025) **PSO:** Stephen McCann (to 31st December 2025) Margaret Warren-Axe (from 1st January 2026) **Bankers:** HSBC, 249 High Street, Orpington, Kent **Independent Examiner:** Melanie Bailey Adopted by the PCC on and signed on their behalf by: 25th March 2026 The Reverend Susan Atkinson-Jones Chairman 5 Indop•nd•nt Examln•rts R•port To th• Trusts•• of St Martln of Tour•. Chal•fi￿d, hrochlal Church CounGII I report to tho tru8te08 on my examination of the accounts of the above charity (°Ihe Tru8t"I for the year ended 31 December 2025. RMpon•lbltitl•s and ba•1• of Mport As the charity8 trustees. you are responsible for the prep8rntlon ol the accounts in accordance with the requlrements of the Charittes Act 2011 ("the Act"}. I report In re8P8Ct of my examlnatlon of th8 Tru8V8 accounts carried out under section 145 ofth6 2011 Act and In carrying out my ex8mln8tlon. I have foLiowed au the appllc8bie Dlractlon8 g￿en by the Ch8rlty Commi88lon undèr 88ctlon 14515){b) of the Ind•p•nd•nt •xamkn•r'• •tat•m•nt The charlty's groB8 Incomè exceedéd £250.000 and l am qu8tllled to undertake the examlnation by bein8 a quallfi•d membar ot the Chartered Institute of Management Accountant8. I have complotsd my examinatlon. l confirm that no matsrfal matter8 have come to my attentlon in connectlon wlth tha ex8mlnatlon whlch giv08 m• cau88 to b8U8v8 that In. any mater181 rnspect: the accountlng record8 wern not kept In aecordance wlth 8eCtlon 130 of the Charitle8 Act: or the accounts dld not acconl wlth the accountlng record8; or the accounts dld not complywlth tha 8ppiicabi8 requlrement8 concornln8 tho form and Content of accounts 88t out In the Ch8rlties {Accounts and Report81 Regulatlons 2008 other than any requlroment that the 8¢¢ount8 gprfe a ttrue and f8lr' biewwhich 18 not a matter con81dored 88 part of an independent examination. I have no concerns and have come across no other m8tter8 In connectlon wlth the examlnation towhich attention 8hould be dr8wn in thls report In ordortoenable a proper urMler8tsnding ot the account8 to bo reached. Slgned: 29 ￿tyn[ 2¢lL Melanie Charternd Managem Ro¢hestsr Olocese Boa￿ of Fln8n¢e St Nichola8 Church Boley Hill Rochestsr ME11SL countant **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31ST DECEMBER 2025** |**INCOME**
Voluntary income
Activities for generating funds
Income from short term deposits
Income from church activities
**TOTAL INCOME**
**EXPENDITURE**
Church activities
Raising funds
Governance
**TOTAL EXPENDITURE**
**NET SURPLUS / (DEFICIT) FOR YEAR**
Transfers between funds
**NET MOVEMENT IN FUNDS**
TOTAL FUNDS BROUGHT FORWARD
**TOTAL FUNDS CARRIED FORWARD**|Note
2a
2b
2c
2d
3a
3b
3c
6|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**2025**
£
£
£
53,775
157,014
210,789
14,541
1,822
16,363
8,168
16,596
24,764
8,734
264
8,998
85,218
175,696
260,914
85,249
220,880
306,129
474
897
1,371
600
0
600
86,323
221,777
308,100
(1,105)
(46,081)
(47,186)
0
0
0
(1,105)
(46,081)
(47,186)
155,867
241,003
396,870
**154,762**
**194,922**
**349,684**|**Total**
**2024**
£
103,606
27,041
15,511
11,320| |---|---|---|---| ||||157,478| ||||146,561
2,170
100| ||||148,831| ||||8,647
0| ||||8,647| ||||388,223| ||||**396,870**| 7 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572** ## **BALANCE SHEET AT 31ST DECEMBER** |**FIXED ASSETS**
Tangible fixed assets
7
**CURRENT ASSETS**
Debtors and prepayments
8
Short term deposits
Cash at bank and in hand
**CURRENT LIABILITIES**
Creditorts - amounts falling due
within one year
9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
Creditors - amounts falling due after one year
**TOTAL NET ASSETS**
**PARISH FUNDS**
10
Unrestricted
Restricted
**TOTAL FUNDS**|**2025**
£
46,401
46,401
5,975
261,133
40,861
307,969
4,686
303,283
0
**349,684**
154,762
194,922
**349,684**|**2024**
£
46,401| |---|---|---| |||46,401| |||9,781
419,930
79,398| |||509,109
158,640| |||350,469| |||0| |||**396,870**| |||155,867
241,003| |||**396,870**| Approved by the PCC on 25th March 2026 and signed on its behalf by Reverend Susan Atkinson-Jones Chairman 8 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2025** ## **1 ACCOUNTING POLICIES** The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions, it is also prepared under FRS102 (2019) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)1). ## **ASSETS** ## **Consecrated and benefice property** Consecrated and benefice property of any kind is excluded from the statutory definition of `charity' by S10(2)(a) and (c) of the Charities Act 2011 and such assets are not capitalised in the financial statements. ## **Tangible fixed assets for use by charity** An impairment review is carried out at each year-end and any specific resultant loss identified included in the expenditure for the year. No such loss has been identified in the year. Freehold land - "Landers Piece" is a 0.18 acres piece of land previously used as an overflow car park, valued as fallow agricultural land. It was valued at £2,250 in 2015 and the trustees consider this to remain a fair value. Parish Room - this is 38.3% owned by the PCC, with the balance owned by the Diocese. It is leasehold property with 45 years of a 99 year lease still to run for a peppercorn rent. It was valued at £45,500 in 2015. It has not yet been possible to obtain guidance from the Diocese what a fair open market value attributable to the PCC should be. Until this is determined, the value showing in the accounts has been held at the 2015 value. Moveable church furnishings are capitalised at cost and depreciated over their useful economic life. If their cost is unknown or impossible to estimate the item is not capitalised. All items are listed in the Church's inventory. Other tangible fixed assets are capitalised at cost if over £1,000 and have a useful life of more than one year. If donated, they are capitalised at a reasonable estimate of open market value at the date of receipt. ## **Short term deposits** Cash is held on short deposit with CCLA, the Diocese and at the bank. ## **FUNDS** ## **Unrestricted Funds** These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC. ## **Restricted Funds** These are funds that must be spent on specific purposes either as advertised by the PCC in fundraising or by donors. ## **Endowment Funds** There are no endowment funds. 9 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2025 (cont)** |**2**
**INCOME**
2(a)
**Voluntary income:**
Planned giving with Gift Aid
Gift Aid recoverable
Planned giving without Gift Aid
Open plate collections at services
Other donations
Grants
Legacies
2(b)
**Activities for generating funds:**
Parish Room lettings
Brass Crosby room lettings
Well Hill lettings
Grazing on lands leased by the PCC
Well Hill concert
Fetes, raffles and other events
2(c)
**Income from short term deposits:**
Bank and CCLA Deposit Fund Interest
2(d)
**Income from church activities:**
Church magazine
PCC fees for weddings & funerals
Extras for weddings & funerals
Toddler Group
Other
**TOTAL INCOME**||**Unrestricted**
**Funds**
£
22,111
8,241
7,200
7,204
9,019
0
0|**Unrestricted**
**Funds**
£
22,111
8,241
7,200
7,204
9,019
0
0|**Restricted**
**Funds**
£
0
0
0
4,863
64,531
87,620
0|**Restricted**
**Funds**
£
0
0
0
4,863
64,531
87,620
0|**TOTAL**
**2025**
£
22,111
8,241
7,200
12,067
73,550
87,620
0
210,789
4,889
2,600
400
396
1,289
6,789
16,363
24,764
24,764
36
6,707
1,376
227
652
8,998
**260,914**||**TOTAL**
**2024**
£
25,608
8,134
7,140
17,611
38,783
330
6,000| |---|---|---|---|---|---|---|---|---| |||||||||| ||||53,775||157,014|||103,606| ||||4,889
2,600
400
396
1,092
5,164||0
0
0
0
197
1,625|||3,742
2,450
800
880
1,050
18,119| ||||14,541||1,822|||27,041| ||||8,168||16,596|||15,511| ||||8,168||16,596|||15,511| ||||36
6,707
1,376
0
615||0
0
0
227
37|||26
7,776
1,568
389
1,561| ||||8,734||264|||11,320| |||||||||| ||||**85,218**||**175,696**|||**157,478**| 10 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2025 (cont)** |**3**
**EXPENDITURE**
3(a)
**Cost of Church Activities:**
Missionary and charitable giving:
Overseas - Relief & Development agencies
Secular charites
Ministry:
Diocesan parish share
Clergy working expenses
Rectory costs
Running costs:
Church running expenses (incl Insurance)
Church utility bills
Church maintenance (incl organ tuning)
Furniture and fittings
Upkeep of services
Publicity and books
Hospitality and provisions
Fees for organists
Honorarium choirmaster
Toddler Group
Upkeep of churchyard
Messy Church
Parish Room
Brass Crosby Room
Glebe field
Benefice management and administration
Bank charges
Other sundry costs
**Total cost of church activities:**
3(b)
**Cost of Raising Funds:**
Costs of raising funds
3(c)
**Governance:**
Independent examiner fee
**TOTAL EXPENDITURE**|**Unrestricted**
**Restricted**
**TOTAL**
**Funds**
**Funds**
**2025**
**£**
**£**
**£**
944
1,662
2,606
406
3,201
3,607|**TOTAL**
**2024**
**£**
11,137
1,378| |---|---|---| ||1,350
4,863
6,213|12,515| ||42,849
0
42,849
1,716
0
1,716
3,784
0
3,784|41,307
1,536
3,690| ||48,349
0
48,349|46,533| ||7,269
2,699
9,968
4,556
0
4,556
3,144
211,217
214,361
144
0
144
1,135
0
1,135
108
0
108
128
0
128
1,710
0
1,710
500
0
500
0
241
241
5,422
1,699
7,121
24
0
24
3,317
0
3,317
1,617
0
1,617
0
0
0
5,921
0
5,921
99
0
99
456
161
617|4,530
4,541
53,473
806
772
66
301
1,716
500
303
6,492
188
4,346
1,855
484
5,925
124
1,091| ||35,550
216,017
251,567|87,513| |||| ||85,249
220,880
306,129|146,561| |||| ||474
897
1,371|2,170| |||| ||600
0
600|100| |||| ||**86,323**
**221,777**
**308,100**|**148,831**| 11 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2025 (cont)** |**4**
**ANALYSIS OF RUNNING COSTS INCLUDING**
**ALLOCATION OF SUPPORT COSTS**
Church activities, running and maintenance
Independent examiner's remuneration|**Direct**
**Support**
**costs**
**costs**
£
£
**72,945**
**6,020**
**2025**
£
**600**|**TOTAL**
**2025**
£
**78,965**| |---|---|---| |||**2024**
£
**100**| ## **5 STAFF COSTS** The PCC employs no salaried staff. The PCC made payments to organists, cleaners and gardeners as private contractors paying against invoice. ## **5(a) RELATED PARTIES** As in previous years, a honorarium payment of £500 was made to C Mead for his role as Choirmaster. C Mead is also Treasurer and a PCC member. A total of £1,532 was paid to 4 PCC members for travel expenses and duties at weddings and funerals (2024 - £969) Members of the PCC and their close families donated a total of £15,675 to the churches in the parish (2024 - £15,202) ## **6 ANALYSIS OF TRANSFER BETWEEN FUNDS** There were no transfers between funds during the year. ## **7 FIXED ASSETS** |(all unrestricted and functional)
**Tangible Fixed Assets**
Cost or valuation at 1 January 2025
Disposals
Loss on Revaluation
Cost or valuation at 31 December 2025
Depreciation b/fwd at 1 January 2025
Charged in year
Depreciation c/fwd at 31 December 2025
Net book value at 31 December 2025
Net book value at 31 December 2024|**Freehold Land**
**Leasehold**
**Other tangible**
**Buildings**
**fixed assets**
£
£
£
1,000
45,400
878
0
0
0
0
0
0
1,000
45,400
878
0
0
877
0
0
0
0
0
877
**1,000**
**45,400**
**1**
1,000
45,400
1|**Total**
£
47,278
0
0| |---|---|---| |||47,278| |||877
0| |||877| |||**46,401**| |||46,401| Depreciation on fixed asset properties has not been provided in these accounts as any charge is considered to be not material, on the basis that the asset has either a very long useful life or a residual value, based on current value which is not materially different from its current value. 12 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2025 (cont)** |**8**|**CURRENT ASSETS**|||||| |---|---|---|---|---|---|---| |||||**2025**||**2024**| ||**Debtors (Unrestricted funds):**|||£||£| ||Income tax recoverable|||2,756||2,813| ||Other debtors|||3,219||6,968| ||**TOTAL DEBTORS**|||**5,975**||**9,781**| |**9**|**LIABILITIES**|||**2025**||**2024**| ||**Amounts falling due within one year (unrestricted funds):**|||||| ||Accruals and deferred income|||476||1,088| ||Creditors for goods and services|||440||1,909| ||Other creditors|||3,770||6,481| |||||4,686||9,478| ||**Amounts falling due within one year (restricted funds):**|||||| ||Legacy received in error to be returned|||0||111,268| ||Spire materials (restricted funds)|||0||37,894| ||**TOTAL LIABILITIES**|||**4,686**||**158,640**| |**10**|**SUMMARY OF FUND MOVEMENTS**|||||| ||**Restricted Funds**|**Spire**||**Restoration**|**Churchyard**|**Charities**| |||**Appeal**||**Fund**|**Fund**|**Fund**| ||||£|£|£|£| ||Balance at 1 January 2025|105,268||73,360|61,858|0| ||Income|108,282||8,446|11,605|4,863| ||Expenditure|(215,160)||0|(1,513)|(4,863)| ||Transfer between funds||0|0|0|0| ||Balance at 31 December 2025||**(1,610)**|**81,806**|**71,950**|**0**| ||**Restricted Funds (cont)**|**Toddlers**||**Well Hill**||| |||**Group**||**Repairs**|**Total**|| ||||£|£|£|| ||Balance at 1 January 2025||517|0|241,003|| ||Income||228|42,272|175,696|| ||Expenditure||(241)|0|(221,777)|| ||Transfer between funds||0|0|0|| ||Balance at 31 December 2025||**504**|**42,272**|**194,922**|| |||**Unrestricted**||**Restricted**|**Total**|| ||||£|£|£|| ||Balance at 1 January 2025|155,867||241,003|396,870|| ||Income||85,218|175,696|260,914|| ||Expenditure|(86,323)||(221,777)|(308,100)|| ||Transfers between funds||0|0|0|| ||Balance at 31 December 2025|**154,762**||**194,922**|**349,684**|| 13 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572** ## **NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2025 (cont)** |**11**
**SUMMARY OF ASSETS BY FUND**
Tangible Fixed Assets
Current Assets
Liabilities - Amounts falling due within one year
Fund balances at 31st December 2025|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
£
£
£
46,401
0
46,401
113,047
194,921
307,968
(4,686)
0
(4,686)| |---|---| ||**154,762**
**194,921**
**349,683**| 14