Charfty Règl$tration No. 1131 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD PCC MEMBERS, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 All Saints L l N D F l E L D
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD LEGAL AND ADMINISTRATIVE INFORMATION PCC Nembors Mrs Catherine B•nee Reverend BenJamin Lucas Reverand Hugh Bowne Mr Noah Miiehell (8ppolnted 15109120251 Mrs Susan Broadstock (appointed 191051202SI Mts Helen Monis Mr Domlnlc Clark Iresigned 1210812025) Mr Davhl Nlchdls Ire¥lgned 20110r20251 Mrs RÈbèkah Crewe (appolnted 1210512025) Reverend Dr Stephen Nichols Mr8 Victorfa D¢rt>ugheT Mr Stephen Norrfs Dr Paul England (resigned 1610612025} Mrs Pamela Orna-omsleln {resied 12105r20251 Mr Samuol Griffiths Mr John Phllllps Ire$5gned 12105r20251 Mr Phlllp Hale lappolnted 12105120251 R8ver8nd Matthew Portgr Dr Kovin H8rgin Nrs AnnMarie Presco Mrs Amanda Hatèley Mr Gordon Swbl8 Mr Nicholas Haw8s lapwjinted 12105120251 Dr Kathryn Spensley {appoitrted 12105125) Mrs Jennlfer Herr>ng (resigned 1210512025) Mr Jeremy TOOr Ireslgned 1210512025) Mr Rob8rt lQngdom Iresigned 211011202SI Mr Oliver Ta£ Mr5 Anna Tostsvin Lewe Mr rim Webster (appointed 12105120251 Mf$ B8lhany Leonard Iregigned 2011012025) Mr Cavan Treasurer Mr Ollver Tayk)r lappointgd 21JOlf2025} Mr Robert Klngdorn (fesignBd 21101r20251 Charfty Number 1131687 Prlnclpal Offl¢ The TIr 122 Hl9h Straèt Lindfield West Sussex RH16 2HS Independent Audlttsrs TC Group The Courtyar Shorèham Road Upp8r Beeding Stsyning W8st Sussex BN44 3TN Bankors B¥rclay$ Bank pl¢ Lelcester LE11WA CCLA Investrnènt Managemènt Llrnited Onè Angel Larte London EC4R 3AB Archlt8¢t Mark knlers John D Clark• knhite¢ts Suiia 2, The Stable5 25 South Street Fathniirn
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD CONTENTS FOR THE YEAR ENDED 31 OECEMBER 2025 Pago PCC mèmbèrs, réport Statementof PCC rnembets, responsbilil85 Indep8ndgnlAucltors' rgport Statemént of flnancial acti85 12 Balance sheet 13 Cash flow statgment 14 Notes to th8 accounts 15-26
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD PCC MEMBERS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Th8 PCC members present Iheir repwt ond accounts fur the year ended 31 Oecemègr 2025 of Th8 Parothlal Chur¢h Council of the Eccl8slastlcal Parish of Saints. Lindfield. Thè accounts have been ryepared in acrant% the accounting pofides 8etout In note 2 to the accounts and wmply with the Charitiès Act 2011 gnd the FinanLYal Rgporyng Standard appll¢able In the UK and Republic of Ireland IFRS 1021 leffecve 1 January 20191- Icharitses SORP IFRS 10211. nd Pur Imts Al Saints i% an Anglican Church wlhin the evangefic81 tradition serving the parish of Lirdfièld and Is siNJaled on the Hlgh Street. It Is part of the Dlocèse of Chlch8ster and Ihe Deanery of Cuefield withln thg Church ol England. The parishlg charity reglslered wlth Ihs Charity Cornmisslon no 1131687 and the members of the Par¢chSal Churth Council IPCCI arts its twstees. Tho PCC Is the lo¢al repSentatIVe body in accdaD¢s with the gov8manc8 gulatIons of lh9 Church of England. Th¢ Patron Is ChuTch Swety Trust, 8 conservalivg èv8ngellcal association. Our purpose is to follow the Lord Jesus Christ and to make ènd grow felow disciples who 11 make hi5 nam8 known and honoured throughout our co0unIty and beyond. Our aims Ère.. to wors Jesus Christ as Lord and Saviour to be a w8leoming Chrlstian comrnunity to ernbody 88 well as prodairn the gospel of God to promote Chrlstian belfS thiou9h 8vang81i5m and local outreaoh to grow In falth, hop8 anij love through the teachlng of fhe Bible and In the power of the Holy Splrft. Athough we arg a local Church. we ar8 also committed lo supporung God's work furlher afi8ld - through tme Sussex Gospel Partnership and through our many nmssion partners in Ihis country and across the worfd. Thg PCC has had du& ward to guidance publishe(J by the Charity Commission on publlc benefiL Durfng the year 2025 the following sprved as members of Ihg Parwhial Churth Coundl.. Exwofficlo: Ineumbenl.. A55ociate Wicar.. Asso¢lat8 Vicar.. Asslstsnl Curat8= Churchwardens: Reverend Dr Stephen Nichols (Chalrl Reverend Hugh Boum8 Reverend Benlamln Lucas Reverend Matthew Porter Dr Kewn Hargin Ivice Chairl Mr Samuel Grttfilhs Eltsd: Mrs Colnn& Bence Mrs Hel8n Morris Mr D¢Jminic Clark lunlil 12KJ520251 Mr Stephen Norrfs Mrs Rebekah Cwe lfvom 121D5120251 Mrs Pam818 OramSteIn lunlll 12105120251 Mrs Wicttsria Donougher Mr John Philllps luntil 1210sr20251 r Philip Hale (from 1J0512025) Dr Kathryn Spensley (from 1210520251 Mrs Amanda Hateley Mr Jeremy T2yor (until 12105120251 r Nicholas Hawes (from 1210512025} Mr Olfver Taylor Mrs Anna Tosiwn Leiwè Mr Tim Webster (from 1210512025) Mr Robert KJngdcm luntil 21101R0251
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD PCC MEM8ERS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Deamry Synod r•prèsentaiive$: Or Paul England Iwrtll 16106120251 Mrs Anntrmwe Prescott Mfs Bthany Leonard luntll 20110120251 Mr Gordon S¢¢ble Mr Noah Milchell (from 1510912025) Mr Cavan Wood Mr Davhj Ni¢holls lunll 20110120251 Dlo¢•san Synod Tepro$•ntstfve: Reverend Hugh Boume Mrs Jennlfer Herrfng {untll 12105120251 Co4OPted member. Parish Safeguan9 Officer.. Other Elèctèd OtTicèrs (not mernbers of P8mchi&l Church Counc}.. PCC Sectary.. Mrs Liz Jessop Elecior81 Roll t)ffKer Mr Ken Man rs Susan Broadstock lfrom 1910512025} Ob The obJecbv8s of Al SainL8 are lo put Into effed it5 slatad alms. It do85 this by recruillny clergy, specL21Sst mlnlsters. staff le4m members ond volunle8T8to work toaethar. The Wicar, PCC and ministylearns share 8 common vision lorAII Saints. these aims hav8 be?n made nK)Te specifiGand target8d Ihrough Ihe Mission Acth)n pian IMAPI- a visiun docL#n8ntwttlch all parties come b8d( to for dron and guidan in our aetiwties. The PCC met 10 times during the year and the primary objective ol the PCC Is lo cwp8rale wilh thé Vlcar in promotlng the who18 fflission of the church- pastoral. evangelistic, social and ecumenirAI- to the benefit of the parish. We aim to Serve Christ in evgry aspect of our INeS. locally thIn Ihe patsh ol ndfield and engaglng in and SUPWIFftg God'5 work further afield. The PCC u>nsiders prayerlully wilh the Wi¢ar how the mi55ion of the church can go forward and whal resources can be allocated lo it. Together, thèy deudè on bmad ateas ol pcSlcy whic d¥flne the day404ay work ol thg d)urch. To achievo the$8 objectives Ihe PCC employs a numb8r of peopl8.' Employmeni start Ashley Bence FalItieS Manager 18.07.2022 Janine Bending Children's Pastor 01.07.202 Antonia Easley Wom8n's Pastor 01.09.2007 Mafta Emmert¢Jn Church Awuntant 29.03.2016 andy Fisk Cleaner 01.09.19g4 Sarah Hagger Chur¢h Manager 01.10.1998 Jane H8LJghlon Seniors. Pastor 01.01.2024 Chris Steynor Assou8ts Ministerfor Mu8 01.09.2015 In addilion'.111 Rachel Nibloe was gngaged from September 2023 an Additional Needs Co-ordinator under tho lerm$ of a Secondmenl Agreement vilh Tiger Cubs Pre. School,. and121 Isabella Evans was engaged, OD a voluntary basis, from Septembar 2024 until July 2025 ps a Ministry Trainee., and13) Peter Silk w85 gnga98d. on a voluntary basis, frorn Svptembgr 2025 as a Ministy Trainee. ovorna dma Membetship of ihe PCC Is deiermined under Ihe chh RepresentatTon Rule$ and consists of •xdfido membors {Incumbent. Aslte VKars and KsslstsTht Curdtel, the Churchwardens and members of thè Deanery, Dio¢esan or Genernl Synods and up to 12 members of lh8 church who aT8 eleded atthe Annual Parochial Church Meeting IAPCMI. Each year Church members vjho are on thè eleOr81 roll are Inviled to stand for thè PCC. Notiftcaknon of forthcornlng e10cln5 is posled an the church noliceboard and given in the All Saints N8ws. Members are elected or rets.ring members re-d8cted for a period of 3 ygors at the APCM th a maximum tem Cf 6 years ?Ilowabb. Churthwardens are electsd at the Annual Meeting of Parfshioners that precedes the *PCM. untll 0110412026 untll 3110112026
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD PCC MEMBERS, REPORT FOR THE YEAR ENDED 31 DECEk•BER 2025 Th8 PCC is responsible for a wid8 rnngo ¢f matters affocting the pari$h, Including financla admlnlslration of the church. the stswardship of funds, the approprfate accountlng and reporting of Ihe parlsh finanees, rn8intenance and repsir ol cknurch bulldings end equipment. and comlsnee with heatth and Safety. dLsability and chlhl proteclfjon bgislation. The PCC wortcs to nsure that each memberof the Council equlpped lofulfll théir role and eat new rnamr is paired wilh an exlsbng mèmber who over&¢es Ihelr induction Into th8 role and responsiblllues. The chur¢hwardens. secrplary and treasurer èach attend cours8S Tun by the Dioc&se on their particular work. Regular Thailings from Iha Dioce$8 keep thèse offioars up to date with changes in thuTch regulations and financial prOdureS and Lhese are report¢d lo the wh)lè PCC as approprlat8. Thè PaTish S8feguarding Offic¢r Is SPonsible for ensuriny thal'.111 a Disdosure and Barring SeNlcÈ {DBSI check is conducted on all those who work wlth children and vulnerabl8 athjlts In the ¢hurrh-, and121 training for such peop19 15 at the right level and lully up to dats. The PCC wrangès for a rÈpresent8tIveof all church group510 attend Flrsl Aid cpurses. Thè PCC has appointed six committees and a number ofworking groups and ad-X Rwiew Groups, as follows. Thèse are govemad by Temis of Referen as sel by the Vl(r and ar6 accountsble to, and report to, the tull Counryl. The commlttees. working groups and r8vlew 9roups arè èble to Co-opt rnernbe from outsld8 the PCC. St•ndlng Committee- the only cnmrniitee requlred by law. h has thè p¢)weF to iran$act lh8 business of the PCC bglween Ils meetin. subject to any diractions glvgn by thè full PCC. Flnance Commlttee- supports the Treasurer In managlng the fjnanw of All Saint5, preparfng reports for the PGG. devÈloplng budgets and assi8ttng fundrarslng throLtyJh St8wardship. F•brlc Commltt8e - manag8s the ¥tew8rdshlp of All Saint5 Property - Church, Stsbla, Tigor buildings, Churchyard, Tiger car paik, 2 Church Clos8 and 75 Fieldway Isold in 2025 as stated kn thè aceountsl- and èxarnlnes, develops and Impl8ments wojects as instructed by PCC. PAlsslon Development Gmup- assists in fomulabng an overdll strategy for mission and evangellsm. promot8S education and awareness in the parish. helps to discem which individuals and projec15 All Saints might support. and mainiains1Snks with and pastoral care of MIs6ion Partners through th8 appointed ropeholders. It aLso prepa an annual bud9&t fcy PCC'5 nsIderatiOn. Safèguardlng ManagomentGroup-ovèrseesJw Sèfeguarding Regislerof DBS checks4)n thos¢ woMng wilh chldren and vulnerable adults. and ensures we follow dioce¥an and nalioF5al best pra¢tlceguidelinès. s¢aff ResotKGes Qroup- awointed to fevlew. wilh the Viear, Ihe employee structure of the church and provide gèneral HR advlce to thè Wicar and PCC. As$ me The PCC revlews annually all Ihe rfsks that might affect All Salnt3. A Risk R8glster malntsined Ihat summari¥e5 all Dur potential risks, assigning wn8rghip of these risks to individuals and evaluating any likely impact and the adequacy of contrds. No ¢ritical Tlsks have b$8n identified. The risks th the hlghestpontsal knp8ct ar8 those regard to financial Income. Th¢ PCC is contenttrot with our annu81 Slewardship Appeal and other fabrfc relat8d appeals and the knmense g•nerosity shown by the congregation, adequate eontrols arè In ace lo mitioaie arty potential impa¢L Fin elal R Total income for the year across all funds was £1,294.81412024'. £880,741}. Notes 6 aThJ 7 01 thè accounts W0de a dètsiled breakdown of tol¢l expandilure for the year across all fvnds. of £869,884 12024.. £957.2501. There were investmènt losses of £33,g8312024: Investrnent galns of £28,705). A description ol the type5 offunds alorE wilh Iheir performan dwing 2025 15 set out bel..
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD PCC MEMBERS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 G•n•ral fvnd The General Fund meets thè day to day running expe lorthe ongoing oflhe churd). AcrdIng, General Fund incorT recelv¢d dudng th8 year was £626,389, a 3% Increase ¢)n prtvlovs TI2024.. £802,948). Expenditure and transfe amounted to a Charge of £8D5.50812024.' £786.0001 and. therefore. a Surplus £20.38? 12024.. £17,192) was ma¢Jè. The balance Gthed forward on the fund at 31st December 2025 was £178.131 12024: £157,750) Re$trlcted fvnd5 Restrlci8d Funds rgpfEsentfunds received that are to be v88d for thè spec¢ purpose5 as requested by the donor. The princip81 fund is the Mission Fund Ifor perstsnal gfvin91 which covers donatronB receivÈd trom indlviduals fL¥ misslon support around thfj wLld. Total Incorne recoed into the Restrlcted Funds during the yè8rwas £47,30612024.' £38.2011. Expenditure aFKI transfers arnounl to a charge of £48,59812024.. £43,38618nd, therefore, a deffiell of £1,29212024.. £5,187) was inGt4rre(l. The baTra carried forward on funds at 31st December 2025 was £16,03512024-. £17,3271. DO0n01d funds Dgsignat8d Funds represent funds set aside by the PCG for sp&¢if5c pUeS. The la681 funds ale the Property Fund Ito hold the property assats of the churc411, Fabric Fund (to maintain all the church propertlesl, the Mission Fund (to support mission parlneTs snd pro9ramrnes as desl9nated by th8 PCC each yearl and the LegaGy Fund. Totsl IrKome rec8lv•d into th8 D8signgted Funds t1urfng th8 year w45 È419,51912024.. £38,2011. Expanditure, gains Inve$trnents and transfers amount to a deb of £69,43312024= £98.8111, with exptnditure on Mi¥slon1£92.3751. property1£35.4161 and bulldlng3 rnaintenance1£55,3861 belng more than offsgt by transf8rs in from General Fund {£152.3751. Therefore a Surplus of£350,08612024: deficit of£60.9781 was made. Thg balance rried forward on the fund5 at 31st Dettember 2025 was £2.739,24812024: £2.389.1621. Endowmentfunds Endowment Funds repiesent funds lor which the Gqpital must be maintsined and rhe income dèrived from the capilal Is used for the purposes as sèl out in the original endowThÈnt. The principal Tund is the Kgith Marsh Endowment Fund which suppc¥ts young peop5è who are wnnected with A15 Saints in Carrying out youlh or mission work. Incomè received into the End0ent Fund durtng th8 year was £1.600 12024= £1,759). Expenditure and galns on investrnents amount to a credit of £17212024.. £5901 and. therglore. a $urplus of £1.77212024'. £1,189) was mad*. Th balance carrfed fowdrd on the fvnds at 31st December 2025 wo$ £61,06912024: £59,2971. In surnfflary, the PCC conslders Ihat All Saints contlnues to be in a 8lrong faAal position io m8èt its ongDing ctsmmitments. Inve$tm•nt PollGy The PCC'$ invesiment strat8gy Is to 2mis8 Incorne while prote¢iing capltal without takin9 unduè rfskj. The majority 186%) olfunds are held in easlly ac¢essible rash (fepost accounts.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD PCC MEMBERS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The poli 8150 Govers èthical rnatters Insofar as the d)iaclive ts to enallrè that cur Investrn¢nts do rtt)t conlliG¢ with our aims. It pr8cludes dired or indlrecl inveslment in companles that 9ènerate moro than 10Y4 of rÈvenu8s from arrnarnents. pornography or toba0. When investing funds due regard is taken ol the followft9 matt¥ts: Tha need to hove practieal xc8SS to low o)st banklrwj f&llilie$ whlch support the varty oftr8nsactlons undert•ken by the ¢Jr¢h l¢.g. cash banklng. lorelgn payments)., The ethlcal Investrnent pollcy adopted by thè banking InsOtuDon wilh which the chureh 8ThJages' The profit motive and ownwshlp mdd of th• banklng In$tstutson', Any adverse publlclty ol ban0 InstElution wNch may lrnpact the ¢hurch's own répU&on. and Advi( recdved from organlsubons %•tho opgrata In th9 sphere of èthl¢al bank'ng lè.g. Ihe DKxese, A Rocha UK Ecumenical Councll for Corpoiats Responslbilityl. Reserv•s Pollcy It is PCC polt¢y to maintain a bal8ncB on the general un¥estrided fund lexdudlng propettyl whlch equates to 8pprox¢rnately months of unrestri¢¢èd paymènts. as c¢ntlngèncy against UnfOSeen SuatIOns. 8ased on the 2026 budget Ihis requlres the church to have ftjnds of £120.000. The dosing balance thls yoar of £178,00012024: £145,000) glvès the church mor8 than enough funds to meet thls policy. Thè ehurch hold$ free reserves of £1.544,361 at the 20Z5 balance shegt date12024= £1,139,678). OtheT Pollclès The PCC also has pollcAeslgdellnes coverirrfJ'. 111 Sofeguarding (including E-safety and DomesliG Abu$el- {2) Data Protection- {3} M15$ion Devolopmenl: (41 Conflicts ol InteresL and151 FlnancelPurch8slng. 'Achievem8nV and'P?rfomance' ar8 not approwvat8 terrns foras$•ssing the church's pismary mis$lon, which is to m8k• tjisciples of J8sus ChrisL Noted in thks secbon are the ati¢ndanca and rnembèrshlp figures required by the Church of England. Electoral Roll and Church Attendance At 31st Decgmber 2025, there werè 436 {2024.. 4341 nJll8S W th8 churth elaetorat rtsll. 253158Yol IN* wthin th8 Parish and 183142%) wère not resSdent In the paTisTh. Our 2025 Slatisli¢s for Mission wwe submitted with ihe following totsls {2024 figures in brackets).. 47514391 81317151 - 2,094119661 Average weekly ttelance (October) Easter Chri51ma$
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD PCC MEMBERS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Sunday Wtsrshlp Sund8y gathedng for worshlp cc¥)tillUgS to b8 the core aCt(ty of the church frorn whlch all dse in the parish M5stry flows. It Is the weekly meetirKJ tog¢lher of sung worship prayer, the publlc readlng and preachlng of God's Word and celgbr4tion of IhÈ sacrarnents. Our usual p8ttem wa8.. B.00am A qulet, tradlttonal Holy Commvnlon sèrykg. accordlng ID the Book of Common Prayer, 1662 he on I 3TQ& Sundays ofthernonth. 9.30am AseCe lor all ages wllh ¢hlldren and youth lèavlng aftor the first hymn lo ma8t in the Tiy•r for age-appropriate teachin9. Shorter services of All-Age worship wer¥ hdd on Sundays during sthool holldays and slgnif cJt Chr15tian f&stivaL%. Holy Communlon was held On per nvJnth. 11.15am A slfghwy more forrnal servl¢e. wllh slngin9 led by the choir frorn within the collgregation, comPanIed by orgarthceyboard. MornlngWor5hlp Is held Ihre¢ lim8s permnth. Holy Ccmmunion once permonth. vAth sermons $imllar at the two rnomlng servi(s. fjpm Icornerstonel Though attend8d by all ages. Comerstane has a partlcular focu5 on young people. This is r•flected In Its mere jDformal $1Oe, music Iband4ed, generalty contempjrary 80ngsl and doliberate involvement of th8 ywng peopl• as much as poss5ble in rnuslc, prayers. readln9, etc. Cornerstone generally follows a drfferent Serm s8ries and alsts celebrates Holy Communion onc8 per month. Readers Th8 church grateful f(M Its tgJn of dedicaled Readers who $upwL the preaching and leading mlni5try of the church. Thfr teom compris95: AJ8n Carter, st Ha9ger. J8mY Taylor and Cavan Wood. ure Plans In 2025 we launched the'undèrone Roof vision- a onG¢4n-a-generalion projecl to repair the Tlgerbuilding and reviv the minlstriss based there 50 that we can bgtter reach tme local area with Chrisfs love In Word and deed. Tha respons& ol the church family wa5 r•mark8ble. 2026 sees the work on th• fig8r rcx)f bggin. Meanwhile. we laundd'Forg8t me Knots,. A support group forthosé living wilh cognitive imtrment and fortheir Garers, this 15 the frult of many years ol praying and plannlng. This Is exady the sort ol loving, practical ministry donè in Christ's name that we hope wlll bg based in our restored Tiger buildin9 in tho fuiure. We are growing as • church and in response we launchsd 'Grow Together, for those exploring the Christsan faith. or to li. God-vlllllng, as we continu¢ to grow, we will need to ¢xplore (arefvlly the cpportunS1ies and ¢A)allenges this PSentS to us. In line with our Cor& Convictjons. wè want to gmw both in SritUal maturity and number. ]Eswrcing aThJ blès$ng otheTS around us wh8r& we can.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD PCC MEMBERS, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Statement as to dlscl95ure of Informatlon to Audltor In $0 lar as lh• PCC membws a aware * the of approving our PCC'S Member's Report.. There is no rBlevant information of which Auditor Is unaware: and They have taken all stsps thal they ought to have taken as PCC mernbe. In order to make themselves awaro of any r8l•vant informplion and to $stalsh that it h3B been communicatèd to U)e Audltor. This rert has been prepaTad in accordance t the Slattsn)ent of ReCrnended PFaGtke-A¢counting and ReportlrrtJ by Charities i%sued in March 2015. On behalf of tha PaTo¢hial Chtsrch Council Reverend Dr Steph8n NIGhots Vi¢aT and Chalr Dr Kewn Hargln Chwchwardon and V(ce Chalr
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD STATEMENT OF THE RESPONSIBILITIES OF THE PCC FOR THE YEAR ENDED 31 DECEMBER 2025 Tho PCC mèmbers are responsibie for Fwwing the account$ Sn accordance wth applicabl& law and Unitècj ngdom Generally Accepted ALrountiNJ Pracllce. L8w appllcabl• to ¢h8riti6s In England and Wales requlres the PCC members to prepare accounts lor each nan¢id yearwhlch glve a true an4 fairvlew of the Charfvs financ aclivldes during th8 year and of Its flnand81 Position at th8 end ol the yoai. In preparing accounts g¢vlng a true and falr vléw, the PCC mèmbers Should lollow te51 wacfjce and.. 8elect suitable ac¢tturtllw poliGiès and then app consistenty; make judgemerlts and estirnates th8t 8re reasonablè and prudènt.- statè whether applicablg acumtIr4j standards and slat8ments of reeomment5ed praetice have been followed. subject to any departures disclosed and èxplained In the accounts- and prepare the accounts on the golng ccficem basis unlass il is Inappropriat8 to presum8 that tho ch#rlty will CL¥)tinug In op8rdtion. The PCC members a r8sponslb13 for keeplrtg aOUnting Tecords that disdose with reasonab18 a¢curaGy th& fjnanaal pos1tion of U)¢ Charfty and whlch enable them lo ascertain the fjnancial position of the Charity and which onable thern to arsBure thal the accounis cornply with tho Chathes Ast 2011. They a 8150 respDnsitrA8 forsafeguarding th8 asS8ts ol the Charlty and hen¢8 fortaklng reasonable 51ep5 for the prevention and detecknon of fraud and other Irregul8rititrs.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OFALL SAINTS, UNDFIELD FOR THE YEAR ENDED 31 DECEMBER 2025 Oplnlon Vve have audited the ancIal statements of Thè Parochial Church Councll of th• Ecde51astical Parish ol Ail Salnts. Lindfield forthè yearended 31 Decernber2025 on pages 12 lo 26. The financial reporting framework that ha8 been applie¢Y in thgir PparatIon is applicablg law and Unlled Kingdom Ac¢ounlng St8nd81d5. including Finanoal Reporlng Standard 102 Thg Fin&nc181 Reporting Standard èppli¢abl8 in the UK¥nd Republic of lrnland (United Kingdom Gener81ty Acceptèd Awounting Practice). In our opinlon Ihe fmancial statements.. giv9 9 true and fair view of the state of charity's affalis as 2131 Déeember 2025 and of its incoming resources and appli¢glon of resources, indudlng fts income and expenditure, for th8 year Ihen ended.. hav8 been prop8rfy prepar8d In ac(x)rdanc8 44Ath United lQngdom Generally Accept8d Accounting Practice., and hav8 been prepared In accordance w51h thè requirgments of the Charitiès Act 2011. Bas15 for oplnlon Wè conducfed our audit In accordance wllh Intemallonal Standards on Audlting IUKI IISAS IUKII and appllceblg law. Our responsibilities under those standards ar8 fvrther d8scrfbed in Ihe Audltorfs re8ponsibiltdes foi the audit of thè flnancial Statèments seGtlon of our report. We independent of Charlty In a¢cordanc6 wltr the ethlcal requlrements that ar8 relevant to our audit of lh8 finandal statements in Ihe UK, Induding the FRC'S Ethical Standard. and we have fulfilled r other elhlcal responslbllitles In accordance wlth thèse Tequlr6ments. W8 b8ll•v• that the audit evkjence w• have obtalned is sufflclent and approprkte to provide a basls for our opinK)n. Concluslsxs relatiny to golng conc8rn We have nothing to ieport in respect of the Ic41t)wing m8ttws in relallon to which the ISAS (UK) requir• us to report to you where.. the PCC Members, usfr or the going concern basis of accwntlng in the pr8paratK>n of the finan(xal 61algments Is nol appropriate., or the PCC Mernbors. have not disclosed in the financial sklements any Idented materlal uncertaintles that may ast &gnificant doubl about the charl$ ability to iyjntinuo to aclopl the golng ctsncem basls pl a¢uAling for parfod ofst leasi 81Ve rnonths fTQrn the date when fvancial slatem8nls are authodsed for Issue. Other inform¥tkn Thè PCC Membèrs are rgsponsible forth8 other Snformation. The other Infomiation comprlses the Infomiation included In the PCC Members. annual reporL otr than the financial statements and our audilorfs raport th9U. Our opiniofi on the nnanclal stal8ments does not cover the other rnfomiaon and, gxcepl to thg 8Xtenl olhwwise expllrAUy staled In our report. we do not expr96$ any fom of assur8nG8 widusion thergon. In connection wlth our èuolt of the financial staternent3. ourr¢sponsibility is to read the oth¢r Information and, in doing so, onsidBr whethèr Ihe other inlormation is malerbally inconsisnt wlh the financia statements or our knoed9• obtained in the atllOr OtheIse appear5 to be malerialSy rnisstated. Ifwe identily such maT[al incon5islen¢ies or2PP8rent maleiial misslatemenb, we are required tu d8rMIne *thether there is a Ma78 ]sSI£lern8nt in the financtal statements or Fnaterial rnisStal8fi1ent of the olher InforfflatiDn. 11, bAsed on the work we have performed, we condude thal there is 8 Material misstatemént ol this othgr infomatron. we arè required to report that fact. We h¥v& nothing lo report Sn thi$ regard.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD INDEPENDENT AUDrroR'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OFALL SAINTS, LINDFIELD FOR THE YEAR ENDED 31 DECEMBER 2025 Matttrs on whlch w8 are requir•d to report by •x¢eptlon In the [bI of our knowledge and understaTrJin9 of the ch8Aty and Its gnvlronrnenl obtalned in the urSe of the audit. we have not idenlined materfal mlsstalemonts in the PCC Members. reporL We have n(4hing io report in respect of the fdlowing matters In relat to whlch thè Charities Act 2011 requ18 us io report to you il, in our oprnlon= adequate accotIng record5 have not been kept, or retum$ aat@ for our audlt have not been Rcefv8d from branche5 not visil¢d by us; or the financlal ststements are not In agreemant th the accountlng ¢OldS and r8tuMs", or eèrtain disclosures of PCC Memb•rs' mUneratiOn specffjed by law ar8 not made; or WE havg ryjt reCe@d all the lfOrMatiOn and explènatlons w8 r8quire forour audit. R8sponslbllltles of PCC Member5 As explain8d more fulty in the PCC Mèmbers. responslbilitl95 Statomert Sot out on page 4. the PCC Members are responsible IOT tha pr•paration of the financ1 stalemants for being satisfièd that they give a tnje and fairview. for SUGh Sntemal centrol as the PCG Member5 detemln8 is necessary tD enable the pr8para(lon vf ffnanaal statsmenis that ar8 free from material rnk%StalemenL wh6ther due to fraud or error. In pr8paiing tre In8ncial statements, the trustees 8r rPonsible for assessing the ehariiy's 8bi15ty to ccffibnue as a going coneem, disclosing. as applicable, matters rel8tèd to going conrn and using the golng ¢orFcem b?sls of aruuntlng unless the PCC Members, elther Intend to Ilquidata th8 charity or to cease operation5, or have no realistic aliemative but to do $0. Audltor's responslbllStles for the audit of th• financlal ststemÈnts Ourobjecives are to obta¢n reasonabl8 assurance about whethr the finandalslat¢fflèntS 8s a whole ar&free from rnatertal misstatem8nL whether to fraud or error. and to issue on auditor's POrt that Includes our oplnlgn. Rea$(able assurance is a hlgh level ol assurance, but is not a guarani¢e thal an audit nduded in accordanc8 with ISAS (UK) wll ahvays detect a rnalgrial mlsstal¢menl when it exlsts. Misstatemènts c8n arlse from fraud or arror and ar¢ consid8red materi¥l if. Indivldually or In the 8ggregate, theycould reasonably be expeeled to influence the ecoThJmicfle¢lsions ol us8ts taken on the basls of these finanaal statements. A fvrther desrAiption of our rèspon$iblities for the audit ol the financisl statements Ited on th¥ Finanryal Reporbng Coundl s webslte httpsJlwrn.Irc.org.uklOur-WoikJAuditlAudil-8nd-assurancelStandard5-and%uidancelStandard¥- and- guldance-for4uditorslAuditOT3-reswnsiblliti8s.for•auditlDes¢rtption-of-auditors-responsibiliti8s-for-audil.aspx. Thls description form8 Part of clur auditorfs rèp)rt. Extent to which audtt was ¢on$iderEd capable of detecting Irrogularities. includlng frdud The objectives of OLtr audit, in resperttofraud. are: to i(Jenlifyand a5S8SS the risks of material missiatemèntol (he ffinanrjal statements due to frawl., to obtain suffiuant appropriate audit èvidgnce regarding the a55ess8d risks ol m8t•rial misstatsmenl du? to fraud. through deslgnin9 and ImeMentIng appropriate rèsponses-. and to respond approprialety lo fraud or suspect¢d fraud identified during the audit. However, the primary re5ponsibllity furthe prevention and detection of fraud rests with Lth those d)arged with govemance of the gnlity and its rnanag¢menL
THE PAROCHtAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESJASTICAL PARISH QFALL SAINTS, LINDFIELD FOR THE YEAR ENDED 31 DECEIWBER 2025 Our approath was as fonows.. We tdenttfied areas of law5 regulations thal cwld reasonabty be expecied to have a materfal effect on the ffinanual ststementsfromour general sedoT gxperience. and through dlscusgionwth the PCC Members, 8nrl other rnanagernent las required by auditiNJ standards), and disGussed vmth the PCC Members aNJ other managamènt the policAe5 and ptocedures regarding ¢xJmplkqni wlth laws and regulations Ise8 below): We identlfied the folloTrg areas as those most likéty lo hava such an 8ffect.. health and safety, General Oata Protection Regulatlon {GDPR}', froud" bribery and eomiptbn: and ernoYmen[l8w. Auditing standards limit th requlred audlt prccedures to Idèntlfy non-cornpli&nce wth these laws and regulations to enqulry of the PCC Mombers and other management and inspection ol regulatory and18gal cOrsPOndenCe, if any. The Idente(l 8¢lual or su$pgctsd nomplIancè was not sulfidenlty gnifiCant to our audlt to result in our response belThg Idgntillgd as a key audit matter. W9 con51deTed Iho Iggal règulatory framèworks dlrectty appllcable to th8 finanGknI stst8m•nts Teportir¥J Iram8wDrk ICh8titles Act 20111 and Ihe rel8v8nt tsx compliance gulati9ns In the UK; We consldèred the naturo of thg charftys oparatlons, the ntrts1 onviTonmant and )Inanclal performance. We communfjcated idèntified laws and regulati¢h)5 throughout our team and remained alert to any Indkakon5 of nonaCornlance throughout Ihe audlt.. Wp consider8d Ihe procEdure$ and controls that the charity has established to address SkS identified, or that 018@ prevenL d8tsr8nd dotOCt fraud; And how senlor management monltors those prcK¢dures and controls. Based on thls und8rtandlng we designed ouraudlt prtscèdures to Identlfy nonrfompllance with such law5 and regulaon8. Where the rfsk was considered to be highef, we performed ¥udlt procedures to addre55 eaL* identified fraud rtsk. Thesa proc¢dures Ineluded.. testlng manual Journals-, revlewng the financlal statement dlsrJ05ure$ and t8sting to 5upporflng doGentatIon,. perforning analytical procedures.. and enqulrfng ¢f managèm&nL wnd We design8d provid8 wsonabltr as5uranGe that lh¢ finanrAal statements were fre8 from fraud or error. 0%ng to the inherent Ilmilations of an audit, theré Is an unavoidable rlsk that we wnay not hav¢ dète¢t¢d som8 rnated81 mlsstalernents In the flnanclal statements, even though we have properfy p12nn8d and PerfoEd our ¥udlt In 8ccordan with auditing st&ndaT(Is. Forexample. Ihe further removed non-corrtplionce with law$ and regulations lirr¢gulerlbesl Is frorn Ihe events and transa¢bons ren8Cted in th2 financial statgments, tha less likoly th8 Inhernnlty limlted procedurès r•quirgd by auditing standard? would identty it. The rLsk is aLso greater rtgardSng irregularilies occurrlng dug lo fraud rathBr than 8rmf. as Iraud Involv95 intentional concealmeht. forgery. collusion, OmilOn OT tnisreprèsentatlon. We ar8 not respunsiblo for prevenlin9 non.complianGe and cannot be expeGLed lo d¢ts¢t non-wmpliance with all laws and regulalTorts. Use of our report Thls r8porl is made soioly ID lh$ charit1$ members. as a body. Our oudilwork has been uThJertaken so thatwe mlght5tats lo the PCC Members tse rnaitgis are required to state to them in an audilor's repyt and for no otherpurpos0. To tha fullest extent permitted by law. we do not acPt or assume respon$ibllity to anyone other than the charity and the PCC Member5 8$ 8 body, for our )udit work, lor thi5 report, or for the opinions we ve formed. .qfjo Math Cwmmins FCCA (Senior Stst for and on behalf ol TC Group Stalutory Audltor Offi¢e.' Steyning, West Sus dlt¢rl Data. 8 702 {
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND ExpeNDITURe ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestrlcted funds Restrlctèd funds D*$ld Entlowmènt funds fvnds Total 2025 Total 2024" lrt om Donations. grants and legacies Olher trading actlvitiOS Inv6slm¢nt5 Charhab18 activlttes Notss 767,310 47,306 396,039 1.21D,655 797.873 147 131 58.801 147 25.211 S8.801 1.471 44,168 37,229 23.480 Total In¢ome 826,389 47.3 419,519 1,600 1.294,614 860.741 Ex ndlturE O Charltable aetlvltles ie53.133 148.$981 1188,1531 1889,8841 1957,2501 Totsl expendltshre Galns l {Ioss8$) on Investments 1653.1331 148.5981 IIB8.1531 1889,8841 1957,2501 133,6&fj1 172 133,9831 28.705 13 15(X)I N•t Incomell8XPEndlturel 172.756 11,2921 197,711 1,772 370,947 147,8041 Transfors b8tw¢en funds 1&18 1152,3751 152,375 Net mov•ment In funds 20,3B1 11.2921 3SD,086 l.T12 370,947 147.8041 Fund balances at l January 2025 Fund balances at 31 Dgcemb•r 2025 157.750 17.327 2.389,162 59.297 2,623.536 2.671.340 16.025 2.739,248 61.069 2.994,483 2,623,S36 19 178,131 Al income and gains for the yèar 8ra recognksed on th• $iaternent of flnancial octiv¢ti¢s. of tho ¢hurch'$ 8ctsvitigs are classlfted a8 continulng. ' 802 nots 9 IOT detsiled breakdown
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 Notss Flxed assets Tangible assets Invèstsnenls 12 13 1,3n.018 111.944 1AM962 1,407.234 531,945 1,939,179 Current assets Debtors Cash at bank and hn hand 14 51.184 1,490,193 1.541,377 31,138 675,768 706.9)6 Credltors.. amounts falllng due TpAthln on• year Is Net curyent assets Total assets les5 current Ilabllltles 1.509,S21 2,994,483 684,3S7 2,623,536 Funds Unrestrfcled lunds Destgn8ted lunds ErKlo%vmenl fund$ Restrlcted lunds 19 157.750 2.389.162 sg.297 17.327 178,131 2.739.248 61,069 16,035 18 17 16 Total Funds 2,994,483 2.fj23,536 The arMunts were approved by thg Board ofTrustee$ on Reverend Dr Stephen Nl¢hols Vicar and Chait O(Iver Taylor Treasur¢r Charlty Rogl¥tratlon No. 1131687 The notes on pages IS to 2fj fom part of tho$e ffinanrjal stslem$nts.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DEGEMBER 2025 2025 2024 NotBs Net c¥$h from op•ratlng actlvitlES 22 404395 185,0281 Cash Ilow$ fromllused Inl Inve¥tlng activlt58s Interbst Income Proceeds from sale of Investmonl property Purchase of tanglble ffixed as5 Rantal income Tgtal ca8h for investing actlwtios 25.211 386,019 11,2001 35,526 13 12 8.643 410,030 ¢14,189 Increas{Deereal In ca$h 814.425 140.8591 Cash Ilow Non£a5h changes At31 Oecomber 2025 Analysls of n•t Cash Atl January 2025 Cafjh at bank and In hand 67S,768 814.425 1.490.193 Cash and cash 8quNalents are made up enuroly ofcash al bank and in hand.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 statutory informatton The Parochial Church Coundl ¢1 the Ecdeslastieal Parfsh of Ml Salnts. Llndkld Is an unlncorporated tharity. registered In England and W81s. The registered number and principal offlc¢ addr85s can be found on thè legal and 8dminislratlve Inforniation pag8. A¢¢ountlng poliGI•s 11 Basis of prèparatlon Th8 finanal statements have been prepared in accordanc8 With Accounting and Rèporttng by Charfties: Statement of Re¢ornmendgd Practtce applicable ts chariti8s preparlng their aGGounts In aGcordanGe wllh li FinancAal Repcting Stsndard applicable in the UK and Republic of Ireland IFRS1021 leffective 1 January 20191 Charlli8s SORP IFRS1021 and the Chartties Ad 2011. The Parochial Church Council of the Ecdaslasti¢al Parish of All Salnts. Llndfid(J me8ts the definition of 8 publi benefit enti(y un¢Jer FRS102. are no material uneertaintles #boul The Parochial Church Council of the EcGlesiasti¢al Pari8h of All SaSnts, Lindfield's abilw to cCnUe as 8 going concern. The financial stAt8ments are prepared in steding, whlch the functional currèncy of the eharfty. Mon$tary arnounts In th8so finanGi31 statements are roundgd to th8 neargsl pound. 2.2 Incorne AJI Incomlng ol$ are includèd in the 5tatemeTht of financial actNIts"88 when the charity ha5 enlttement to th* funds. thore is probability of re¢aipt a1 the arnounl can be measured with suffioent r8liability. Collections are OgnISed whan received. Plann8d givingYec8ivablels r8cogn¢5ed onjywhen reGeivèd. Gr8ntsand legacies are recwised when the PCC is legalty entitled to the amJJntdue. Income tax r8ctsverable in ielalion to donatsorts rec81ved under Gift or doeds of covenant is recognised at th8 lime of Ihe donations. Income tax recovernble in relation to instMent income Ss recognls8d at the time the invtrstment Inc¢yne Is rECe#ble. Rental income genetated from inv8stmenl prDp&rti&s is reColSed on an accrua15 basis and induded wlhin Investrngnt income. Other lI1ng income 45 recognl¥ed in the p¢rfod In whlch it is rgceN8bl• and lo the extenl Ihe good$ have been provid8d or on Gompletion of thes¢rvice. 13 ExperJdllur¢ Expgnditure isac¢ounled foron an accruals basis and ha5 been included uTrJer8xpense Galegorie$that aggrg9atg 911 costs for allocation actiyilies. Where cosis cannot be dI¢t[Y altribuied to particular aetivibés they have bee allocat on a basis conslstÈnt with the use of the resources. Fundraislng ¢osts 8Te those incurred in seeknng voluntary contributions #nd do not Indude the usts of disseminating infgM)an in 5UPPOrtol Ihe charilabl• a¢tivltios. Goveman¢8 cost5 ar8thttse in¢urr#d in connects.on with adrnlnislration oflhe charily and compliance wth Constitutional and ststutory r¢quirèments. Grants and donab'on5 are awLO)ied forWn paSd, or whèn award eJeates 8 blnding obligation on the PCC. Support cosls present govemance costs Incurred to 511PPOrt th8 chtrfty's 8dN%Ues. olhèr ¢05ts aw difady attribuble lo Church actlvlti89.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 2.4 Tanglble fixed as$•ts and depr•clatlon Con5ecr&ted and beneficial property of any ktnd Is excluded from the accounts by virtue of secbon 1012} of the Charities Act 2011. Costs Bssoc4at8<1 wrfh thé rnaint&nance of such assèts are written off In the year Ihey are inajrred. Mov88bk church knmishify held by the Vfcar and thLff¢hwardÈns on spedal trust for the PCC a1 which require facultyfor dlsposal are awunted foras ITh91nabletyUnleSs¢0nsecTrted.TreY3re listed In the chui¢hlnventDry wINchcan be In$ttted. Iti8 impracttctibleto Indudethe valu8ofthese iiems in Ihe t551an¢8sheet8s there is Insuffirrient osl Infomation available and alternativa valvation melhods lath suffident L?[ty. No depreclauonls rthdedon fr88hdd Fryertyas Als the PCC'S pc41¢yto malntaln Ihese assets In a (hnUal Stale of souThJ repair. The useful ecommiclife olthes?assets is so bngand resKJualvalues so hohthalarydepwation would not be rrklteri. T1e 3ssaLq are sublectto annua Impairment mws. Proviskjn will be made If there has been any petman?nt dirrirnrtk)n in value. The church has Jopted a liY of capitalising functlonal equlpmnt cosliry mre Ihal £1,000. Depredation regarding Ih85è asS8ts Is promded at rates cakulated to writg off the cost le85 astirnatéd residual value of eath assgl over its expecbj us81ul lrfe. 85 folknws.. FIX$, fitbngsand wuipnnt The ¢huTch has also adopted a polfcy of opitalising herttag? asset freehdd Improvom8nts Ihat lat8 to ihg Church Buildlngs Developmènt prol8cL LEpreriabon Tegardiry Ihese assets ts provided at a rate cal¢ulated to wrilg off the cost less 85timated res1duaS value of each assel over its expethd useful bfe. asfollows.. 20% reducing balance Fr¢0hokl prcwty knpruvemènts 2% straghtlino 2.5 Invesimènts Investments ar¥ staled al tsir value at the balancg sheet dal¥. The Stat8ment ol Financlal A¢Uvlti8s indudes tha ng1 gains and lossBs arising on rev8lualions and disposal$ thruughout Ihe year. Investment property is Inltially held aleosl and ts Tevalued to lairvalue al the b8lanc8 she¢t datè. Galns and Irwes are taken to the Stalernent of Financial Activities. 2.6 Leaslng and hlre purcha¥e eommitmants Renta15 P8id under opera15ng lea86s are charged to the Statement of Finan0 Adiwties on a slraighl lin¢ ba$is over th? period ¢f the 18ase. 2.7 Accumulated funds Genèral funds are unr8Stricled funds whi¢h are available ftr uso al th8 discretion of the Truste8s Irs furlh8rarte ol the general obj•ctive5 01 th¢ charlty and which havè not been desigNat2d lor otherpurposes. Dewgnatedfvnds comprise Untricted funds that havebeen sél aside by the Trustees for partKular purposes. The aim and use of &4ch d8sgnat8d fund is Set out In the notes to the fjnan¢4alstatements. R&stricted luThJ$ 8r& lundswhlch aroto be uspd In accordan¢8 Wlth speclflcreslrfctk)r imposed by donors orwhich have been rais by the charity for particular purposes. The costs of ralsing and administerin9 such funds are tharged against the sperifi¢ lund. The aim and use of each re&m•d fund is sel Ojt in tha notes to the financial $1otement8. Endowment funds ar funds thè capital of which musi be maintained- only income arising the inwestrnent of the endowment be used. eilher as reslricted or unrastrictgd funds. deperkylng on the purpose t out In Ih? terms of the original d0¥enL
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DEGEMBER 2025 28 Cash at bank and In hand C8sh at bank and In hand includes c85h and short terrn hlghty Ilquid investments. The PCC seeks to use sh¢rt and medium term dèpostts where ptssslbla to maxlrnisè the rgtum monies held at the bank and tts manage cash flow. 2.9 Dèbtors Trade and other debtors are reCnIsed al the settbment arnount due. 110 Crgdltorn and provl8iOlla CrEditots and provisions a wognised hvhere the charity has a present obllgation resulting fram a past event Ihal ill wobably result in the transfer of fund5 to a Ihird party and the amtsunt due to settle th$ tsbligation can be m8asur8d or estlmal&d reliably. 2.11 EstlbMte$ and Judgem•nts In tho applicatlon of the charity's 8cGourfng 11$5, the trustegs are r8qulred to makg ludgemants, es¥mates and ?S5urnptions about thé carrying amount of assets at)d liabilities that are nol readlly appareni from other 8lXlrtes. The estiThates and associat8d assumptions ar8 base(l on historical experlence and otrerfaclrys thatare considered lo be relevanl. ACal results may differfrom these estimatss. The estimates and undedyirJ assumption5 are r8vlewed on an ongoirvJ basis. Revithns to account1 88timatss are recognlsed In ihe p8rfod In s¥hlch the 85timate is revlsed. The Swslees do not consld8r Ihat thera are any crib¢al esUm8tes or areas oljudgement thal need to be brought trj the attention of the reader5 of Ihe finandal statefflents. Unre5tr1cted Restrlcted Funds Funds Oth•r Iradlng actlvlls Dèslgnotod Fund3 Total 2025 Totsl 2024 8oc&stall sa5es 147 147 1,471 T<)tal 147 147 1.471 Total Total 2025 2024 Investment Incom Unrgstricted Funds Endowment Funds R¢stri¢ted Designated Fund Fund$ Inv•stnTrnt Incom•- other Ioc81 unllstad Investment income-local cash 23,480 23,480 17,075 1.600 1.731 18,450 131 Rental income 8.843 Total 1,60D 23,480 25.211 44.168 Income from Charltabl• Acttvitie¥ Unrestrlcted Funds Restrfcted Funds Deslgnated Funds Total 2025 Total 2024 58.801 37,229 ChuTdh 8ctiities 58,801 37.229 Total 58.801 58,801
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendltu stalfcost5 D8pr•¢latlon Other Costs Total 2025 Total 2024 Chailtabie a¢tivltt8s hurch a tivities undertaken diredy Support costs vi 954,850 227,279 35.416 615.909 878.6Q4 11.280 11.280 2,4(10 Total 227.279 35,416 827,189 889,884 957,250 Direct cost$ on cttarflable actlvEtles (nots 6) 2025 2024 i8sionary and ¢h8dtabl8 gMng- VK and ovetsèas Clergy stipend, pension and national insurance Dio¢&san costs Clergy f88S Paid to the DTocese Clèrgy housing tosts Clergylstaff expens•s Ministry rxigts- salari8s, pensk)n and nalbnal insurance land includin9 costs in rela)n to the Addillonal Needs Co-ordinat¢r and the mintrY TrnBel Ministy costs- thurch att$S Church and Tigar buildin9 running c05ts- 98laries, p8nsK)n and nation31 I[Urance Churth and Tlger building Nnning costs-ov8rhead8 Churth, Ti98r, Church Close and Fi?waY bulldings rnalntenanGe other costs ExwdilLire 8ri5ing from gNtny respeei to clergylstaff housing and grallde Depr8dotlon 137,474 133,290 SO,6 5.764 54.S17 6.734 157.512 154.830 129,230 43,504 4,246 48,664 15,044 135.103 60.540 94.035 72.946 55.386 1h60 12.874 35,41fj 878,604 34,3S3 82,880 78.804 181,878 1,490 8.OS6 36,768 954.850 2025 2024 Support cvst$ (note 6) 13Iv8rnance wsts 11.280 2,400 2,400 2025 govem8nc8 costs relate entirely to Ihe audltor of th• financial 5taiemeTrts. In 2024 costs Telale to independent gxarnination fees.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS. LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 St•t•m?nt ot ffinancial a¢tlvltl•s ¢ompar•tl¥e lunds- year •nded 31 00Mber2024 Unrestricted Restri¢ted fund¥ fundg Designat•d Endowmènt funds fvnds Total 2024 Donations, grant5 and18gacies (Xher tradlng activitios Inve¥trnenls Charltable activltles 738,914 38.2UI 20,758 797,873 1,471 25.334 37,229 IN71 44.168 37329 17.075 1,7S9 Totsl Incomè 802.948 38,201 37,B33 1.759 880.741 trndlture on.. Charitsblo actlvltl8s {591,9151 143,3881 1320.3471 11,6001 {957.2501 1320,3471 11.6001 (957,2SOI Total oxpendltura Gains l (losses) on Inv&stments 1591.9151 (43,3881 27.895 1.010 28,70S Net In•1(0XPend1r¢l 211,033 15.1871 (254.8191 1.169 14T.OQ41 Transfer¥ b•tw¢8n funds 193.8411 193.841 Net movernent In lunds 17.192 15.1871 160.978 1.169 147,804 Fund balances at 1 January 2024 140.558 22.514 2.450,140 58.128 2,671,340 Fund balances at 31 December 2024 1S7.750 17.327 2,389,162 59,297 2,623,$36
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 10. Employees Number of employ¢•s 202S Nurnb•r 2024 Nurnber averffje monthly nLwnber of empltsyees during the yearw8s'. Employment costs Inots 6) 2025 2024 Wages and salarfes SorAal security costs OthÉr penslon costs 197,597 11.824 17,858 191,923 16.788 15,726 227,279 224,437 There wère no employ¢es whose annual ernments were above £60,000 In 2025 or 2024. Key management of th8 church conslsl of the CIBf9y and thè Churchwardens. The Clergy are paid a stipend direcdy by the Diocese and the Chur¢hw8rdens a voluniary positions. The key man8gement of the Ghurch did not receive any Trrnuneratic>n from th8 charity in eithgr in 2025 or 2024. 11. Truslees During the year. the charitywas under the control of Ime trust8e5. None of lh8 truslgos Inor any persons connected ith thèm) re1ved any Temuneratk)n or rèimbursed expen8es {2024: ftonel in respectof thelr duU85 as tru?tee$.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12. Tanglbl8 fixed assets Freehold Pfoperty Fr••hold Property Improvemènts Flxtures & Flttlngs Total Cost At 1 J8nLtary 2025 AdélJon5 At 31 December 2025 55,108 1,440.303 123,850 1,200 12S050 1,619,261 1 620 461 DepreCIaOn Al 1 January 2025 Charge forlhe y88r At 31 D8cèmber 2025 120,025 28.81 148 831 92,OQ2 212,027 Net botsk value At 31 D8¢ember2024 Al 31 December 2025 1,320.278 1,291,472 1.407.234 1373,018 55,108 26838 The ch8rity u11s8$ th8 church building whlch was bulliLJn a cru¢ift>m) plan wob8bly around thè thirteenth century bul rebuilt in th8 14 with substanbal VISIonS in th8 16 1Tr and 19 Genluries. The Vicaragè is located close 10 Ihe Ghurch in the High Street and has b8en used as suth sinc8 ils acquisition in 1939. The fra•hold property slatg¢J at co$l In the balarKe sheol Indudes.. The Church House (The Ttgerl. Hl9h StreeL n(ffield- churGh offirns ChurGh Close, Franos Road, Llndfield-Assotriate Vic¥w's residenc8
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 13. Fixed Asset Inv#stments Inveslment property ublS{8d Total Falr value At 1 Janugry 2025 Dlsposal of Investment property Chattgé in valuation At 31 December 202$ 416,CK>O 1416,0001 115.945 531,945 1416,0001 {4,0011 111.944 14.0011 111,944 Investments at fairvalue eomprlse-. 2025 2024 115,945 Unlisted investments Investment Prop8rty 111.944 416.000 531,945 Total 111.944 All the fixèd asset Invèstm8nts ere held In the UK Total IDSSeS on Investments in thè curfent year include losses on unlisted se¢urilies of £4,001 8nd ID5ses on the sa19 0175 Fieldway. Lindfield whlch was sd for £386.019. resuliing in o Ios5 on disp)sal of £29.981. 2025 2024 14. Debtors 34,037 17,147 9,679 13,064 8,395 Tax recoverable Prepaymenis arvj a¢crued inrome Olher debtors 51.184 31,138 15. Credltor8: amout)ts fa115ng due wlthin one year 2025 2024 22,549 Accwls and delerred irtcome 31,856 31,856 22,549
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS. LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2025 16. Rèstrl¢t•d fvnds Brought forward Incoming resour5 R•sourco5 0xpad Transf•rs Galnsl Inlloutl Ilos$es1 Carrled lorword Mission lund G Other restri¢ted funds 9,620 45.818 146,6991 11,899 148.598} 8,739 7,707 1.488 7.296 17.327 47.306 16,035 Mlsslon Fund G-this covers moneysp8crfkcallygi¥en by ChUh mgmbers for mission partners, g&nÉral misgbn and otsr chartties. Other ¢estr6cted fiJnds- these funds ¢omprls& Df a number of smaller rjonalions received for specific purposes and include the Cholr Fund, th8 Vicarage Refvrbishment Fund, the Vicarage Larder Fund, the Garden and Seniors. Ministry Fund. the Hardship Fund, Ihe Churd)watdens' Gratitude Fund and the Flower Fund. Tre VIrage Rèfurblslwllent Fund, the Vl(2rog• Larder Funé and the ChurchwardeFB' Gratilud8 Fund are now clused. 17. Endowmèntfunds Brought forward Incomlng rosources Restsue5 Èxpended Transfer5 Ga5nsl Inl(oull Ilosses) Carrled fornard Kgith Marsh Award SUp9nd Fund 57.180 2.137 1.600 121 51 58.881 2.188 69,297 1.600 172 61.069 Kelth Marsh Award - this fund suppxjrts young people wkw arè cc4)necied AN Saints ID carry out an apprapriat8 project In youth or rnission work. The truslees are Ihe Slandlng CoTnmitteB of the PCC. stip•nd Fund - the Dioces8 acls as cusl(xflan and income derived from the Stipend fund Is uediled the church wilhln thg Parish Shwè.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 18. De8ignated tunds Brouyhl forward Incornln9 resources Rosoyrcos exporÈded Transf8rs Galn61 Ilossèsl Carrled forward Inlloutl 129,9811 1.757,837 224.997 Propeity fund Legacy fund Fabdc & property main fund BuTsary fund Mi5slon fund F 1.823,234 159,106 (35.4161 65,891 353,628 401,846 4.978 155.3881 14,9761 192.37SI 1188.1531 60,000 13.6741 756,414 92.375 2,389,162 419.519 152.375 I33,6r) 2,739,248 Property Fund - thls is lh& fund created on the purch88e of Church Closa and Fi8ldway. It also includes m51s capitallsed as part r)f General Fund Expendfture. LegaGy Fund - this Is legacy rnoney recefved by the church wNch Is then deslgnated as spedled or as the PCC decides. Fabric and PrOrrY Malntenance Fund- thls is monèy set aslde by th8 PCC for the upk8ep and mainlenanGe of all the church propeities. Thè transfer5 into Ihe fund In 2025 3rè Ir3nsfers from thè General Fund In relaOn to the annual traner from the General Fund in line with the pollcy sèt by tha Finance Committee. Bursary Fund - this fvnd represents money sel asitje to provlde training lo O)ose who are Bxploring a Vocati in fyunistry. In 2024, Ihè oxpendiiure iVrred related lo tha $ngagem¢nt of a Minislry Trainee. Ml$sion Fund F- this is money sel a&de Irem inGome by th8 PC¢ and gSven kn misslon partners and program$ as detemined by tha PCC each yèar. The transfer Into the fund in 2025 relates to fvnds transferred from the G¢ner81 Fund as instrutstsd by Ihè PCC. 19. Analys15 01 net assets betw¢•n funds At 31 Decomber 2025.. Unre¥trkted nd$ Dg$1gnated Restrlcttd fund funds Endowment funds Total fund5 2025 1.373,018 73,098 1.293.132 1,373,018 111.944 1.541.377 131,8561 1994,483 Tangible fix as58ts Flxed 8sset Investsnents Cuffent Assets Crgditots due within one year 38,846 22,223 209,987 {31.8561 178.131 16.035 2,n9,248 16,035 61,069
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19. Anaty¥ls of net ass¥ts betsv8en funds l¢ontlnu•dl Al 31 December 2024-. Unwtrlet•d fun(ts D•slgnat•d Funds R•strlcted fvnds Endowment Fun¢J$ Totsl funds 2024 Tang1& flxad assets Fixed asset Inve8tsn8nts CuThrt assets Crettors due thln on& yèar 1.407,234 492.772 489,156 1,407,234 531,945 706.906 {22,5491 39,173 20.124 180.299 122.5491 17.327 157.750 2.389.162 17.327 59,297 2.623,536 20. Comrnltments und•r opèratlng leases Al 31 December 2025 the eharity hAd total mmItMènts under nOnnce[lable optrrating Sèases as follows.. 2025 2024 1.161 Wthin one year Between and fiv¢ years 1,161 1.161 1.161 2.322 21. Related parties Dn9 2025 and 2024 P¢¢ mernbors made various donatlgns to churGh and a number of PCC membèrs wer8 In recelpt ol expensg reimbursements for costs they inwr n latIOn to WO undrtaken in support ol the church's objectivès. As slaied in note 12 no PCC mernb&r receives any paymenl in respect of theif role as trustee. The church paid Certain housing cost5 (such as C(yJn¢il Tax) for Ihe Rpvgrend rh Slgphen Nthols, the Revergnd Hu9h 8oumè, thè Reverènd Benjamin Luc8s and the Reverend Matthew Porter lo enable them to carry Out their duues In suppori of the church's objectives. Ashley Bonce, the husband of Calherine Bènce. a PCC member from April 2024. was employed by Ihe Chureh Facllitles Managèrand reraved remuneration of £38,40012024.. t37,2501 plus an 8•10 pen8ion ontribution in 2025. Ann&Marfe Pr•scotL a PCC mèmber from July 2024 was. tOgetr vAth her husband, in reIpl of Mis8ion Parknerfvnding of£20.(XX) {2024.. £20,000) from the church pald vla OMF InMational (UK). Close famity rrmbers ol Slephen Nichols (PCC member & vrI were in receipt of£3012024: £Nill and £180 {2024: £Nill respectively for Ihe provispn of sound and wsion services at events held in the church. Philip Hale {rn8mber ol PCC} ceIVed fun(ting to support a mk8si)n trip to Caminul Felix £3.16312024: £Nill
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, LINDFIELD NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 22. Net $h Inllow from operatlngactlvltles 2025 2024 Net in¢omellexpenditurel Intsrest recavable Ronlal Income Loss I Igainsl on Investmerts Iln¢ludlng dlsposalsl Depredaon Incr8aselld¢cr8asel in eradltors Ilncreaseydecrease in dEbto 370.947 147,8041 12S.2111 135,5261 18,6431 33.983 128,7051 35,416 38,768 9.307 16.8791 120.0471 5.761 404.395 85,0281 23. Taxation A5 a ¢hartty. the church 15 èxen7pI tax their income and gains to the extent that they do not conslllule trading oulslde its primary purpose and are applied to the org?nlsalion'5 charftabie obJe¢Dves. 24. Subsequent •vents Afler the bal?nce sheet d8te. the Church entered Into a wntracl wllh Pilb88m Contractor5 lorwoTk5 tts Ihe M9ar 8uildin9 roof. Tho total c¥)ntrsot value IS £360.000. Thls event does not affect the financial positM)n al the balance sheet datè.