HARLOW PAROCHIAL CHURCH COUNCIL St Mary and St Hugh, Churchgate Street, Harlow, Essex Annual Report and Financial Statements forthe year ended 31 December 2025 Incumbent: Revd Sarah Swift The Vicarage 5 Staffords Harlow, Essex CM17 OJR Bankers.. Barclays Bank plc. 14 The Water Gardens Centre Harlow, CM20 IAN Independent Examiner: Hentons Chartered Accountants Stag House Old London Road Hertford. SG13 7LA Report page I Harlow Parochial Church Council - Trustees Annual Re ort for 2025 Administrative Information St. Mary's Church is situated in Churchgate Street, Old Harlow. It is part of the Diocese of Chelmsford within the Church of England. The correspondence address is St. Mary's Parish Office, Churchgate Street, Old Harlow CM 17 OJT The Parochial Church Council IPCCI is a charity registered with the Charity Commission, as The Parochial Church Council of the Ecclesiastical Parish of Harlow, Registration No. 1131774, Membership of the PCC Members of the PCC are either ex officio or elected by the annual parochial church meeting IAPCMI in accordance with the Church Representation Rules. The following served as members of the PCC.. Incumbent Revd Sarah Swift Churchwarden Audrey Curran lan Woollams (elected APCM 20251 (elected APCM 20251 lelected APCM 20231 (elected APCM 20251 lelected APCM 20241 lelerted APCM 20251 (elected APCM 20251- For a two-year place (elected APCM 20231 (elected APCM 20231 (elected APCM 20251 (elected APCM 20231 (elected APCM 20251 (elected APCM 20251 (Co-opted 20251 IElected APCM 2025 - Nov 20251 from Nov 2025 PCC meeting Churchwarden Deanery Synod John Barnes Ron Kingsmill Jane Fincham Ele¢ted Members Jane Carrington Paul Kirkby Tim Gibbs Jane Bilson Kim Higgs Pamela Yeo Keith Young Jayne Platt Co-opted Members Richard Spencer Clerk to the PCC Natasha Rudge Elyse Douglas Structure. governance and management The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. Parish Administrator Elyse Douglas Functions and Responsibilities of the PCC It is the duty of the minister and the PCC to consult together on matters of general concern and importance to the parish. The PCC co-operates with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical: Pastoral to look after individual people Evangelistic- to tell people the good news and invlte them to accept Christ Social - to help poorer members of society and those sufferinE from injustice Ecumenical- to encourage good relations with other Christians and denominations. Report page 2 The PCC also has responsibility for the care and maintenance of the Church buildings, and property, namely: The Church building itself, the Churchyard, the Hall & Link, the office & St. Hugh's room and the 'Clergy houses, The churchwardens report annually on the state of properties, but the PCC ensures that they are well maintained and suitable for facilitating the mission of the church. Committees Standing Committee The Standing Committee is the only committee required by law. It carries out the routine work of the PCC between each PCC meeting. It acts as a committee of the PCC not an independent body and is accountable to the PCC for everything it does. Mission Actlon Partners {MAPI Responsible for promoting links between the mission partners and the members of St Mary's and raising awareness and prayer support for mission activity. Also makes an annual recommendation to the PCC for the distribution of its share of the mission budget. Little Fishes Working Group ILFWGI Responsible for the oversight of the Little Flshes Pre-school that operates five days a week (Term time onlyl in St Mary's Hall. From September 2025 it has increased provision f rom 15 to 30 hrs week from 9am-3pm. Mlnlstry Leadership Team IMLTI Appointed to work alongside the incumbent in developing the mission and ministry of the church. Review of the year There were 110 people on the electoral role. 53 in the parish, 57 out of the parish. The full PCC met 6 times during the year. We have continued with theological reflection and have sought to steer the church in the direction that we believe the Lord has been leading. The PCC has looked at different areas through the year including our welcome, Parish share, buildings, Little Fishes and discipleship. Following the prayer and gift day in February for a Family, Children & Youth Worker, it was clear that the Lord was saying 'yes, go for it, l _ and we were delighted to appoint to this part-time role in September. The role is to help us develop our work in these areas and it's great to have Jo Hargrave as part of theteam. After fifteen years, our administrator felt It was time to move on (but fortunately not from the church family). We are delighted that we now have a new Administrator. It was with mixed feelings that we saw a member of our congregation and her family leave to move to Southend for the start of her curacy- sadness that we will miss them all and joy at reaching this new stage in their walk with God. It was great to have two of our mission partners with us in the autumn as they prepared at All Nations college for their new appointment with Mission Aviation Fellowship in Uganda - lovely to have a chance to catch up with them, to share fellowship and to be encouraged at the work the Lord is doing. We have had thirteen baptisms over the year including three adults and it has been lovely to welcome new families. The conf irmation service in May was a joy as we celebrated with other churches in the deanery people's steps of faith - both young and older! It is lovely to see God bringing people into all our services - 8.30, 10.30 and 6.30. Sadly we have lost church members too and we give thank5 for the lives and witness of 3 of our loyal congregation. Other events through the year have included the tower open morning, hosting the Old Report page 3 Harlow traders, tea5 (raising funds for the old town Christmas lights), the Heritage Open Day & Ride & Stride in September, services for the 80, anniversaries of VE day and VJ day, along with the Tearfund quiz. Events on Gilden Park continued as in 2024 (Easter egg trail, picnic & carol singing- wetter thon we'd hove liked). With the opening of the community centre we hope that we will be able to build on these. We did a hot cross bun giveaway in the High Street on Maundy Thursday and quickly gave out 2001 The co- op was wiped clean of hot cross buns as we kept needing to get morel We have had support from the diocese through the year- in particular with help with appointing our family and children's worker. Financial Review 2025 For the Financial Year ending 31, December 2025, Expenditure exceeded Income by £19,562. We spent significant additional funds on upgrading the hall heating and making trees in the churchyard safe. The PCC spent £324,440 to provide the Christian ministry from St. Mary's Church. This inclLJdes the Diocesan Parish Share and Little Fishes. We continue to meet our commitments to our Mission Partners, in our support of overseas and local Mission Org3nisation5 and our own mission activities. Reserve5 Poli It is the policy of the PCC to keep: General Fund.. 3 months running costs. Fabrit Fund: to maintain funds for necessary building projects eg, roof repairs, tech replacement, possible porch issues & electrical upgrade etc. Staff Redundancy Funds: To maintain sufficient funds to manage this possibility. This is in line with PCC policy to keep adequate reserves for emergencies. Serving One Another Churchwardens highlight the work and responsibilities of the wardens and sides people. hts of the ear have included We are blessed with having a skilled and active building group who have helped repair, install, survey and actlon many of our building needs across the church site and our tenant houses. Major work has included.. tree work in the churchyard, fitting a new bathroom at one of the church houses, new radiators in the hall and link,. emergency lighting in the bell tower, repairs to the clock bell chimes. Ministr Leadershi Team MLT The MLT'S function is to help lead St Mary's into the things God has for us. It keeps an overview of the ministries going on and seeks to develop things and take new steps either as a result of PCC discussions or through noticing day to day opportunities and issues. Highlights of the year have included: Seeing God provide f inances for a Family Worker and successful appointment to the post. Seeing new faces in our church family who feel comfortable with us in worship and being part of God's work in this place. Deepening links with schools Seeing faith growing and deepening among us Pastoral Asslstant The Role of Pastoral Assistant exists to serve the Lord at St Mary's and in the wider Parish and includes.. to minlster to those in needi physically, emotionally and spiritually through listening. Report page 4 to share God's love and word, prayerfully and with wisdom. to lead and encourage others to grow in pastoral ministry being part of Pastoral Care and Prayer Ministry meetings within the Parish. Highlights of the Year: Visiting those in need, coming alongside, listening, signposting and praying with those who are sick and dying. Supporting the bereaved, those in need and sharing Gods love and word. Distributing home communion to the sick. Coming alongside young families as part of the Baptism preparation. Supporting the Vicar in her vision for St Marys. Pra er at St Mar Prayer was vital to Jesus in his ministry. As followers of Jesus, prayer helps to bring u5 into relationship with God through praise and worship. thanksgiving and petition, and just having the opportunity to be still before God our Father. When we don't know what to pray, the Holy Spirit helps and guides us. During the year, the Monday prayer meeting has continued on zoom. Training sessions on prayer have been led by the Vicar and prayer ministry is now offered during or after the 10..30 service on Sundays by people who have received training. As members of the church, we are all also encouraged to pray for one another and this happens not only on Sundays, but also informally during groups throughout the week at church and elsewhere. within home groups and as we meet each other informally. Highlights of the year have included: Prayers answered- in ministries, the community and for individuals. Prayer ministry being offered frequently on Sunday mornings. House Grou s and Midweek Grou House groups & midweek groups help people grow in their relationship with God and others by sharing fellowship, studying the Bible and prayer. Groups have studied different material according to what has been the right next step. A number of groups used the Bible Society's Bible Course to get an overview of the Bible and how it all fits together. Our fellowship groups are an important way we have of supporting one another as well as growing in faith. Flower and Banner Grou Exists to: bring joy to people Coming into church and to aid our worship. Highlights of the year have included: seeing the new music stand banners in use and spending time together designing future banners. We have been very thankful for extra help and support when decorating the church at festival times especially before Christmas. Safe uardin children and adult5 at risk Exists to: Oversee, manage and support safeguarding children and adults at risk that are part of the church family or attend the various activities held within the church facilities. Encouragingly: There have been no safeguarding referrals required during the year. Church family members are raising queries and seeking support with safeguarding as appropriate. Serving the Community Schools Minist Exists to: Teach and share the love of Jesus and the good news of the gospel with pupils and staff as we are invited to facilitate lessons. Encourage the staff at the six schools in the parish through cards of encouragement and gifts such as fruit, biscuits, Christian resources and teaching sessions. Build up good working relationships with education staff. Repoi't page 5 Highlights of the year have included: It is exciting to see how God has gone ahead of us in so many ways and blessed this mlnistry. We continued working with Churchgate, Harlowbury, Newhall, Fawbert and Barnards and St Nicholas schools with a mixture of assemblies Ichurchgate and Harlowburyl,. Class teaching sessions at school (Fawbert and Barnard and ChurchEate Schools),. schools visiting the church for pilgrimages or teaching sessions INewhall- 3 different year groups with 60 children each time,. Harlowbury. Churchgate; St Nicholas). Teaching for St Nicholas School was a new development in 2025 and an additional challenge, involving sessions for their GCSE and year 8 students as well as children in year one. Each school that requests 3 session has their own curriculum for the year group which they ask us to cover, so every session is different. For each visit, children are provided with Christian resources such as comics with stickers to cover the Christmas and Easter stories or whatever is relevant for the topic. Copies also go into school to build up their Christian resources. Churchgate, St Nicholas School and Little Fishes have come into church for services for Festivals. There is a pupil's assembly team at Churchgate School, who are supported to take a leadership role within the worship time. It is very encouraging to see how God is working in the lives of some of the children, and how the links between the schools and the church have grown. Starfishes Our highlights for thi5 year have been our family and children's worker joining us, for her support and brilliant ideas, enabling us to develop our work with the Starfishes. Also, numbers attending has increased and the help and support we receive from the parents and carers is encouraging. The positive feedback we have been given is a tremendoLSS boost to the team who all work extremely hard. Mess Church Messy Church is an outre2th ministry to families of all ages to share the gospel in a fun and messy wav, with crafts, games, songs, a Bible story and sharing a simple meal together. During 2025 we hosted 4 themed sessions.. March ISpring/New lifel, June (Parable of Mustard Seedl, October (Jesus is my Herol and December IChristingle/Christmasl. March and June sessions were attended by approx. 35-40 people117 children, IS adults) with the Light Party and Christingle session usually attended by manv more. Hlghlights of the last year have Included: The Family and Children's Worker's enthusiasm, creativity and experience to help grow Messy Church through connections with families and Improve valuing the team members and growlng Confidence. trying new structure of the session to include a welcoming activity and upfront time to set the theme in context before starting craft5 etc. Kin dom Kidz and Kin dom Youth Exists to: Provide a nurturing environment where the children and young people of St Mary's can Eet to know Jesus and receive 3 grounding in the Christian faith. We have expanded our team of volunteers successfully to allow us to reorganise the KK groups. We now have: 'Climbers' which meets in the hall and includes creche provision up to age 8 (school year 51 and is following the Jesus Storybook Bible curriculum. Parents often stay with younger children in this group. The group fluctuates a lot between I to 8 children. 'Explorers' which also meets in the hall and is for school years 5-8 lapprox. age 9-131. We use the New City Catechism curriculum which is grounded in the Bible and uses a series of questions and answers to teach key truths of the Christian faith. This allows the children's learning to go beyond knowledge of Bible 'stories'. The group has a core of 4 regular children reaching a maximum of 8 including visitors and occasional members. 'Kingdom Youth, is currently for school year 9+114-181 and we have a stable core group of 6. KY provide a team on the rota for post-service refreshments as part of their service to the church. KK/KY Report pagc 6 members have also taken part in all age worship, doing readings, puppets show and dramas as well as musical contributions. Kidz Klub Kldz Klub exists as a joint children's outreach ministry between Harlow Baptist Church, St Mary's & Harefield Church. It also works to help young people's faith grow as they participate in helping and leading. Hlghlights of the year have been: The main Kidz Klub Summer Festival when we had over 100 children coming to have fun and learning about Jesus. This year we were looking at our identity Using the tagline. l am/can because Jesus is We looked at Jesus as the gate, the light, the shepherd, the vine and the way. A5 always, it was great to see young leaders participating and growing in their faith as they helped the children coming and led different parts of the week including main stage dramas etc. It was great to have some of the young leaders lead the sung worship in the celebration service at the end of the week. Coffee Sho Coffee and Chat Coffee and Chat had another successful year. As you will notice we had a name change with the consensu5 of our guests. We started 2025 with a New Year Special with Gary singing which everyone enjoyed along with sausage rolls and nibbles. We have continued to have a quiz the last Tuesday of the month with full participation. During the year we started chair exercises which has been well accepted and most people join in. The donations at Coffee and Chat go to Streets2Homes. We also held 2 special Coffee Mornlng5 for St Clare's Hospice and Macmillan, for which we give thanks. We ended the year with Christmas Carols followed by 3 full Christmas Lunch which was enjoyed by all. Thanks to our regular Volunteers for all their help and assistance in enabling Coffee and Chat to function and for all our guests who support us. We look forward to another successful year. Men's Breakfast This provides an opportunity for men from the church and others to enjoy fellowship together over a hearty breakfast. The cooking team still provide catering for family breakfasts and the summer barbecue plus other events as and when needed. Ladies Brunch Afternoon Teas This provides an opportunity for fellowship amongst women in the church and an occasion to invite friends. We now have a solid organising team and good systems in place for the smooth running of events. In 2025 we ran three events.. afternoon tea, brunch and, as a new venture, we introduced the St Mary's Bake-off which was open to the whole church family and was a huge success, much enjoyed. For some events we have a speaker, which this year included Rev Jokey making a welcome return visit. uestions Grou Questions Group provides opportunity for people to ask questions about the Christian faith, Bible passages, implications for day to day living and to share food and fellowship together. Questions Group meets once a month usually on the f irst Tuesday of the month at around 12..15, immediately after Coffee and Chat in church over a bring and share lunch. The group is open to all. Discussions and questions have varied and it has been encouraging to see how this has Impacted us In our different circumstances as we've walked in faith with God throughout the year. We have built up a trusting relationship within the group, so people have been able to share how they are feeling about their faith, about doubts, struggles, when they haven't understood something in the Bible, or known what it says about different issues. We also share how God has helped us and become Report page 7 more real within our lives. No question is too small or insignif icant. The important thing is that we are all on a faith journey and we all have something to add to the discussion and all have questionsl Heart 4 Harlow People from different churches meet together to pray for Harlow and the surrounding area on the 4th Sunday evening of each month lexcept Decemberl. Meetings are held at different churches across the town. In 2025, we also met in the Town Centre for the 'Walk with the Cross, on Good Friday, praisin& praying and proclaiming the name of Jesus around the Town and within the Harvey Centre. We also mot in the Harvey Centre for Carols leading up to Christmas. There is a weekly zoom prayer meeting held for 40 minutes at 8am on Thursday mornings which prays for the town. We encourage Christians within the Town to come together in seeking God in prayer and in working together across the denominations. Highlights of the year have included: We give thanks for answers to prayer, and we continue to pray that we will have eyes to see what God is doing in our churches and town. We give thanks to God that a variety of churches have hosted and led the prayer meetings for the town durSng the year and for the cooperation and networking that occurs. Bell Rin in Bell Ringing exists to call the local community to worship and mark events happy and sad, as well as be praise to God in Its own right (Psalm 1501. We put on an open day in June which resulted in a number of new learners, two of whom are still regularly ringing with us. While we had to hand over the trophy for the 8-bell call change competition in March, we gained a new one at the Charlotte Parsons Memorial Trophy Plain Hunt competition at Henham in August. We rang 9 quarter peals145-rllinute performances) on Sunday afternoons this year. which helped our band members consolidate skills. Little Fishes Little Fishes is St Mary's pre-school providing education for 26 children 3 Session. We have had staff changes with a new leader and deputy leader joining us after the previous leader retired. We are now able to offer up to 30 hrs government funding and have increased our office support to help with the increased demands. Serving the World Servin the World includes:_ Mission Action Partners (from South America to the UK, Europe, Africa and the Far East) several families and individuals are supported financially - plus others and mission organisations with prayer. We focussed on a couple of organisations in particular during Lent with prayer and donations. We support the national Christmas Shoebox Appeal. Approved bythe PCC on 26 May 2026 and slgned on its behalf by Sarah Swlft Ivlcar). Signed: Report page 8 HARLOW PAROCHIAL CHURCH COUNCIL (Charity number: 1131774) Independent Examiner's Report to the Trustees olH8rlow PCC I report to the TN5tees on my examination of the financial stat¢inents of 14arlow PCC ('the charity,) for the year ended 31, Deceinber 2025 which coinprise the Statement of Financial Activities, the Balance Sheet and related notes. This report is inade solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities Act 20 I l. My work has been undertaken so that I Inight slate lo the charity's Trustees those atteTS l am required to state to them in this IEPOrt and for no other purpose. To the fullest extent pemiitted by law. I do not accept oi. assume responsibility to anyone other than the charity and the charity's Trustees as a body, for Jny work, for this repor¢ or for the opiniojis I have fomied. Responsibilities and basis of report As the Trllstees of ihe charity you are responsible for the prepaidtion of the financial 5tst￿nentS in accordan¢¢ with the requireinents of the Charities Act 2011 ('the Act,). I report in respect of iny exainination of the charity's fjnancial statements carried out under section 145 of the Act and in cairying ollt my examiT]ation I have followed all the applicable Dire¢tion5 giveii by the Charity Coininission under section 145(5)(b} of the Act. An independent exainination doe8 not involve gathering all the evidence that would be required in an audit and consequently does not Cover all the matters that an auditor considers in giving their opinion on thc financial %laternents. The planning and eonduct of an audit goes beyojid the liinited assurance that an independent examination can provide. Consequently, l expi'ess no opinion as to whether the financial statenients present a 'true and fair, view and Iny Teport is limited to those specific matters set out in tho independent examiner's statement. Independent examiner'5 Statcment I liave coinpleted Iny examination. I confirn) that no material matters have come to my attention in connection witli the examination giysng me cause to believe that in any material respect.. accounting records were not k¢pt in respect of the charity a5 required by section 130 of the > the financial statements do not accord with those recoTds', or > the finaiicial statements do not cojnply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which 15 not a matter considered as part of an independent exatnination. I have no concerns and have coine across no other IDatteis in connection with the examination to which attention should be di'awn in t]iis report in order to enable a proper understanding of the financial stateinents to be reached. Signed Bobby Bhogal FCA ACCA A TT Flentons CharteTed Accountants Stsg House Old London Road Hertford. SG13 7LA Accounts Pag¢ 9 HARLOW PAROCIIIAL CHURCll COIJNCIL (Charity Nll￿ber 1131774) BAlance Sheet as at 31 Decembcr 2025 2025 2024 Note Fixed Agsets Tangible fixed assets tnv¢8tment8 180.000 21.048 182.000 18,8 14 201.048 200,814 Cthrrent AKets Debtors Short t¢tm Bank Deposit Cayh at bat￿ and in hand 5.840 267J06 31,497 5,326 284.548 13,798 304.643 303,672 Lets Liabilitie5 CreditOT5- due withirA on¢ year (26,079) (5.312) Net Current Assets 278,564 298J60 Total Net Assets 479 612 499 174 Parlsh Funds: UDrestrleted General Des1￿￿ted 34.588 259 715 37,481 io 294.303 311428 Re5trieted li All 11¢5tri¢ted Property 180 000 182.000 18Q,000 182,000 dowment Legacy 12 S309 4746 Total Funds 479 612 These Financial Statema)ts were approved by theHarlow Parochial Cknurch Coun¢ll Onthe. . atld si8ned on their bvhdf by:_ .. Vi¢ Sarah Swift .. Ilon. Treasurer Robert C* Th¢not¢soopgcs'l* Ilfornpthotthescttoooun Accounts Page I I HARLOW PAROCHIAL CHURCH COUNCIL (Charity Nufflber 1131774) Notes to the Fin4nciaI St8lements foi. the Year Ending 31. December 2025 i) Aeeounting Policies The principal accounting policies adopted, judgeinent5 and key source5 of estimation uncertainty in the preparation of financial statements are as follows.. B&si5 of Preparation The Financial Statements have been prepared on the historical cost basis except where otherwise stated in the relevant notes to these accounts. Th¢ Financial Statements have been PlEpared under the Church Accounting Regulations 2006, in accordance with the second edition of the Stateineiit of Reeoinmended Practice issued in O¢tobeJ' 2019, the Financial Reporting Standard applicable in the UK and Republic of ITeland {FRS 102) and the Chai'ities Act 2011. The financial statements have been prepared to give a 'kn￿e and fall view and have depailed froin tl)e Charities (Accounts and Repoils) Regulatioiis 2008 only to the extenl i'equired to provide a 'ti'lle and fair view,. This departure has involved following 'AceountiDg and Repoi'ting by Charities= Staleinent of Recoinmended Practice applicable to charities preparing their ac¢ouiits iii accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {SecoJid Edition) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective fi'om l April 2005 which has since beeji withdi'awtj. In the application of the charity's accounting policies, Trustees are ieqiiired to Inake judgements, estimates, assuinption5 about the carrying values of assets and liabilitie5 that are not readily apparcnt from othei. soui'ces. The estiinates and iiiideJ'lying7 assuinptions are based on histoi'ical expei'ience and other fa¢tors that are considei'ed to be relevant. Actual results inay differ froin these estiinates. The PCC constitute5 a public benefit entity as defjned by FRS102. Going con¢¢rn At the tiine of appJDving the financial statements the Trustees liave a Teasonable expectation that the PCC has adequate resouires to continue in operational existejice foT the foreseeable future. Thus, the Trustees hav¢ adopted the going concern basis for the preparation of the financial statements. On the date of these financial statements, approval, there is girat uncertainty surrounding the global economy and the iinpact of the Coronavii'lls pandeinic however, the Trustees consider the PCC to be sufficiently robust that its opei'alions will not be significantly aflected. Funds Non Restricted General fund represents the funds of the PCC that are not subject to any IEstrictions regarding their use and are available for application on the g¢neral purposes of the PCC. Designated fund represents monie5 designated, by transfer from the Get]eral fund, as detailed in Note 10. These fllnd5 are held for fulure support, Jnainteiiance and repairs as necessary. These funds are unrestricted and are also available for Ihe general purposes of the PCC at their discretion. EndoW￿ent Endowment fund capital is invested and the intoine arising expended in accordance with the tenns of the endowmenL Accounts Page 12 HARLOW PAROCHIAL CHURCH COUNCIL (Charity Nutmber 1131774) Notes to the Fin8ncial Statements for the Year Ending 31Jt December 2025 i) Aeeounting Polieits- eontinued Restricted Restricted Funds, as detailed in Note I I, represent mgnies received for 5pecifio purposes and their use is th¢r¢fore restricted to those putposes only. They are not available for the gon¢ral use of the PCC. Harlow St. Mary's- Miss H.E. Chalk and Drake Grave Fund5. The Capital of these Funds is held in perpetuity with the C.D.B.F 8s Custodian Trustccs and is not in¢luded in these Financial Stat¢ments. The object of these fi)nds is the upkeep of the churchyaixl and the dividends received are applied accordingly. Harlow- Titlie Chancel fund. The capital of this Fund. set lip under the Tithe Act 1936, is held in perpetuity with the C.D.B.r as Custodiai) Ti'ustees and is not included in these l. inancial Statements. A5 at the 31$1 Deceinber 2025, the total of the accumulated incoine was £35.780 (2024 £36,236). Tncorne Recognition Voltiillaiy Incoine andcharilable aclivilies Income is IEcognised when the PCC has entitlement to the funds, it is probable that the income will be received and the amount of incoine receivable can be measured reliably Offerings are recognised when received by or on behalf of the PCC. For legacies, entitlement is taken as the earlier of the date the money is received or the date the PCC is aware that probat¢ has been granted and notification has been received from the exe¢Lltorls) that a distribiition will be made. Furthermore. legacy income is only regarded as probable once any conditions to it have been met or are within the control of the PCC. Planned giving undei. gift aid is only re¢ognised when received. tncome Tax recoverable on gift aid donations is accounted for when receivable. Grants and donations to the PCC are accounted for as soon as they are received or when the PCC is entitled to the use of the money and the amounts are reliably quantifiable. Olhgr oi.dinL7ry income Rental income from the letting of church premises is recognised when the rent is due. Incomefi'oin Inveslmgnls Interest on funds held on deposit is received gross and included when receivable and the ainount can be ineasuitd reliably by the PCC; this is nornially upon notification of the interest paid or payable by the bank Dividends are recognised gross and accounted for when receivable. Gains andlosses on invesÉiKenl All gains and losses are taken to the Statement of Financial Activities as they ai'ise. Realised Gains and Losses on investments aiE calculated a5 the diffei'ence between sales proceeds and opening inaTket value (oi. purchase date if liD P4 Droo ¥£ 4) 0 0[N￿x0) 10 HARLOW PAROCHIAL CHURCH COUNCIL (Charity Number 1131774) Notes to thc Financial Statements for the Year Ending 31st December 2025 - eont. 2025 2024 4) Staff Costs Sdlaries Social security costs Pension contributions 101,745 91,182 105,239 The average number of employee5 in the year wo5 10 (2024..10) comprising a Parish Administrator, Fainily Worker and Pre-5¢hool work¢rs. No einployee's einoluinents exceeded £60,000 in the ¢urr¢nt or preceding y¢ar. 202S 2024 5) Tan£ible Fixed Assets Freehold Property Cost as at 1° January 2025 240116 240 116 Depi"eciation as at 1° January 2025 Chai"ge for year Depreciation as at 31, December 2025 58,116 2,000 60,116 56,116 2,000 58,116 Net book value as at 31" December 2025 180,000 182,000 The property value brought forward represents thc pureh3se of 134 East Pai'k, Old Harltsw, Essex CM17 OSA acquired in 1990, and the purchase cost of 9 Long Acii, Old Harlow, Essex CMI 7 OTA acqiiired in 2002. The charity has opted not to revalue its property, and carries all property at historical cost less nominal depreciation of £2.000 per annum is provided and ¢hgTged to the appropriate fund. The Title Deeds are held by the Chelmsford Diocesan Board of Finance as Custodian Trustees 2025 2024 6) Investments Market value as at I" January 2025 18,814 17,354 Additions in the year Unrealised Gainl(Loss) on Inveshnents 2,234 1,460 Market Value as at 3 1st Decejnber 2025 18,814 Investments at Mark¢t Value Comprise: UK Equity Incoine Fuiid- unit trusts Cash lield by investment Inanagers 20,951 97 21,048 18,709 105 18,814 All investments are held in listed shaTe5 on the London Stock Exchange. Accounts Page 17 HARLOW PAR OCHIAL CHURCH COUNCIL {Charity Number 1131774) Notes to the Financial Statements for the Year nding 31SI December 2025- ¢ont. 202S 2024 7) Debtors Income Tax receivable Other Debtors 1,153 4,687 997 5,840 5.326 2025 2024 8) Creditors- dut iyithifft one year Trade Creditors Othei. Creditois Acci'uals Deferred incoine 1,994 5,486 18,599 26,079 1.304 4.008 5,312 Accounts Page 18 ¢> ryryrry I f4)0 trb i o oow) o* thC4 HARLOW PAROCHIAL CHURCH COUNCIL (Charity Number 1131774) Notes to the Financial Statemen¢s for the Year Ending 31. December 2025 - cont. I l) Rcstricted Funds At 01.01.25 BIFwd Transfer from/(to) General Fund Movement At 31.12.25 C/Fwd Incoffling Outgoing Audio Visual Fund Chuith Houses Fund Kidz Klub Fiind Mission & Training for Mission War Graves Maintenance Fund 182.000 (2,000) 180,000 90 (90} 182.000 90 2,090 180,000 Resirlcleil ￿lji￿S-preVIO1l3Yellr Al 01.01.24 B/Fivd Trfiii&fÉr Moveiiieiil Al 51.12.24 C/Fivd Geiieral Fiiiid Oiiigoliig Aiidio Yisiiol Fupyd Chui'ch Hoiises F￿nd Kidz K171b FiiF7d Mission & Tp'ainingfop. Misslon Wai. Gravu MuEnlenance Fiind 184.000 (2.000) J82,000 90 (90) J84.000 90 182.000 The above ￿ndS were created either from income received for a specific purp05e or where the Trustees had entered into 8 binding cominitment. The name of each fund indicates its purpose. 12) Endowment Fund At 01.01.25 B/Fwd Transfer from General Fund Movement At 31.12.25 CIFwd Incoming Outgotng G￿1￿ (L055e5) Loder Grave Maintenance Fund 4,746 563 SJ09 Endoivineiii Fuiid- previoiisyellr Ai 01.111.24 B/FJvd Truiisfer froiii Geiierftl Moveiiieiil Al 31.12.24 C/Fivd Jiicoiiiliig Oiilgoiiig (Los3es) Lodei. Grave Moinlevance Fiind 4,378 368 4,740 Incoine Teceived on this fund i5 applied to the upkeep of the Loder Grove Accounts Page 20 HARLOW PAIIOCHIAL CHURCH COUNCIL (Charity Numbei. 1131774) Note5 to the Finaneial StatemLnts for the Year Ei nding 315t December 2025- cont. 13) Transfers between funds Designated Funds are established at the discretion of the Trustees and transfers between the General Fund alld Designated Funds are also at the I'rustees, discretion. Transfers from the GeneTal Fund to a Restricted Fuiid occur when the income of the Restricted Fund falls short of what is necessary to ineet a cominitment or cOntrac￿al oblÈgation. 14) Contingent Li8bilily Loder Grave Maintenance Fund £5,309- This Legacy is conditional oji the Lodej. family grave being iiiaintained by the PCC in pei'petuity. failuie so to do entitles tl)e LodeT Trustees to reclaijn the ainount in full. 15) Transaelions with the Treasurer or Members of the PCC No member of the PCC oi. the Treasurei. received any reilluneration during the cunEnt or prec¢ding year. During the year a number of TiiLStee5 inade unconditional donations ainountiiig to £19,710. In addition, several Trustees give via the plate offering. which is not quantified. (2024= Unconditional donations of £15,671 froin Trustees) 16) Opei'ating Ita5e comrnitments receivable As at 31 Deceinber 2025 the PCC had C0Jn￿ltmCntS to receive the following ainounts under non-cancellable operating leases for a period of not later than one year of £1,597 (2024.. £1,265). Accounts Page 21 HARLOW PAROCHIAL CHURCH COUNCIL (Charity Number 1131774) Notes to the Financial Statements for the Year Ending 31. December 2025 - eont. 17) Donations from the Mi55ion Funds Included within Missionary and Ch￿'[table Giving Expenditure as shown in Note 3 the following outgoing donations frorn the Mission funds.. Donation Note 2025 2024 Mission Partners Simeon's Trustees Good News for Everyone (fomially were Gideons) Scripture Union Church Pastoral Aid Society LMDC Charity (forinally were Essex Clcrgy) Christian Hope International Extra Gifts at ChTlStmas Donatson - Joint Patron of the Benefice Donation 1,200 200 100 1,200 200 100 Donatio Donation Donation 200 450 200 200 450 200 Donation 150 150 Harlow Food Bank Training Donation Donation 1.600 1.140 1.600 1,740 The Kitelede Village Childrens Project Uganda Donation 350 Mission Direct Donation Uganda Donation Donation 400 250 520 Supporting Local Churchesl Schools Boxes of Hope/ 14oliday Lunch Clubs 250 350 Total 6,410 6.790 Accounts Page 22 HARLOW PAROCHIAL CHURCH COUNCIL (Charity Number 1131774) Notes to the Financial Statements for the Year Ending 31. December 2025 - cont. 18) Ag¢ncy Collections Whcn it collects Inoney on behalf of someone else, e.g., Christian Aid, Harlow PCC has no control over the way that tnoney is used. so it is des¢i'ibed as an 'Agency Collection,. These Inonies do not thejefore appear in the above Accoiints, since they do not belong to Hal'low PCC. The table below lists the Inoney raised at Sl. Mary's in 2025 and 2024 as Agency Collections. As at 31" December 2025 £166 (2024.. £34) was held by the PCC as Agent. Agency Collection Note 202S 2024 Streets2Homes Coffee Shop 1,347.07 1,457.04 Christian Hope Intel￿atiOnal Donations for Woolly Hats Children's Society Christingle Servic¢ Miscellaneous Church Activity and General Collections & Donations Samaritans Purse Donations foi. Litter Picking Macmillan Coffee Morning Donation5 230.00 274.56 Tearfund Donations 362.99 559.00 Total ,940.06 2290.60 Actounts Page 23 HARLOW PAROCHIAL CHURCH COUNCIL (Charity Number 1131774) Notes to the Financial Statements for the Year Ending 31" December 2025 - eont. J9) Little Fislies Pre-school Fundlng Rectlved from Essex County Council Little Fishes Pre-school receives funding froin Essex County Council under an annual Free Barly Education Entitleinent contract. which is part of ihe Goveminent Scheine to piDvide free education for children under five. Essex County Council has asked us tr> state the amount of this funding each year. In the year to 31" December 2025. it caine to £111,738 (2024.. £87,279). Accounts Page 24 r41140 co