DIOCESE OF CHICHESTER The Parish of Brighton St Nicholas of Myra Registered Charity No. 1131831 ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIALCHURCH COUNCIL For the year ended 31 December 2025 CONTENTS Page Annual report Statement of financial activities Balance sheet 10 Notes to the accounts Report of the Independent Examiner 19 St Nicholas Church, Church Street, Brighton BN13LJ Incumbent.. Interregnum since November 2025 Independent Examiner.. N rs Tania Little, 1 Primrose Close, Littlehampton BN17 6US B8nkers.' The Co-operative Bank, PO Box 250, Delf House, Southw8y, Skelmesd81e WN8 6WT
Parochial Church Council of St Nicholas of M ra Annual Re ort for 2025 Aim and Purposes The Parish Ch urch of Sl Nicholas of Myra, Brighton, exists to extend the mission of Christ's Church with in its parish and cily, by.. Communicating the good news of Jesus Christ in words of witness and acts of service Ministering the Vvord and Sacraments for the whole people of God Teaching the Christian faith to all who wish to follow the Way of Christ Ministering to those in need of healing, counsel and reconciliation,. preparing couples for marriage, and caring for the dead and the bereaved Deepening the discipleship, prayer and fellowship of the congregation of St Nicholas, church Working with others to serve the vulnerable, and establish a just society Opening Ihe Ghurch as a place of peace and prayer for all Offering the church as a space for Ihe city's cultural, social and civic life (PCC Mission Action Plan 20221 St N icholas, Parochial Church Council {PCC) had the responsibility of co-operating with the Incumbent, the Reverend Dr Dominic Keech, in promoting the ecclesiastical parish for the whole mission of the Church pastoral, evangelistic, social and ecumenical - more effectively., and in doing so it provides a benefit to the public by.. Providing facilities for public worship, pastoral and spiritual care, and moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers., and Promoting Christian faith and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole. In November 2025, Revd Dr Dominic Keech vacated his position as Incumbent of St Nicholas, to move to another parish in the Chichester Diocese. Prior to that, in August 2025, our Curate, Revd Dr Pete Leith, movecl on from Curacy to assume an Associate Vicar role in another parish, outside the Diocese. Following Fr Dominic's departure, St Nicholas began an inlerregnum on November 19th 2025. St Nicholas has been greatly assisted in its work by Fr Christopher McDermott and Fr David Ingledew, who as Honorary priests in the parish have enabled the liturgy and worship lo continue and flourish. We have also benefilted from visiting clergy. who have given their services through leading worship and preaching. When planning our activities for the year, the Incumbent and PCC considered the Commission's guidance on public benefit and in particular, the specific guida nce on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community th rough..
Worship, prayer, learning about the Gospel, and developing their knowledge and trust in Jesus Ch rist., Provision of pastoral care for people living in the parish., Mission and outreach to the wider community. Achievements and Performance Worship and prayer In 2025 St Nicholas. offered a full calendar of liturgical worship. The Eucharist was said or sung on all Sundays and feast days, and the daily Eucharist, and Morning and Evening prayer, were celebrated in church at various times during each week. Accompanying the in-person Parish Eucharist congregation, a faithful group of Zoom worshippers continued to join in prayer from home. From the beginning of the interregnum, there have been two weekday Masses, and on SLJndays, the 8-00am Masses have been Gelebrated twiGe per month. Sunday attendance has remained stable through the year. and has shown some signs of growth. At the end of 2025, attendance both in person and online at the 10.30am Parish Eucharist fluctuated between 60 and 90 people, including up to 8 children. The 8.00am Sunday celebration continued lo be attended by between 7 and 12 people. Monthly visits to share Holy Communion at a complex of retirement flats in the parish continued, including up to 10 communicants. Holy Week and Easter were celebrated with the traditional rites. Easter attendance at both the Vigil and the daytime Eucharist was 196, of whom 160 received Holy Communion. Christmas attendance, including the Crib and Carol Service, and the Night-time a nd Daytime Eucharist, lotalled 460., the number of communicants at both Christmas celebrations was 189. Four infants and one child (aged 1-41 plus one young person (aged 11-17}received Holy Baptism at St Nicholas,. Two young people under 18 and one adult were confirmed. Five couples were married in church. Five funerals were celebrated in church, and six in local crematoria,. and there were two burials of cremated remains in the Gardens of Remembrance. There was no Civic Carol Service held at St Nicholas, in 2025, but the Parish Carol Service was very successful, with an attendance of 216. The Patronal Festival was celebrated on December 7th, with a well-known visiting priest preaching and presiding. Opportunities for prayer, worship and fellowship outside of the liturgy conlinued, including the offering of Lent courses lone on Zoom). A monthly Sunday study group continued lo meet after the Parish Eucharist. These have offered an opportunily for people to explore our faith, share our experiences, and learn from one another about what it means to love God and love our neighbours. Among the tOPlGS explored over the past year have been a series of sessions on the New Testament. A Zoom fellowship group met intermittently through the year, attracting up to a dozen participants depending on the Course of study or topic of discussion.
There were 131 persons on the church eleGloral roll. For the annual return, average Sunday attendance was calculated as 84 in October including 4 children. Deanery Synod Four members of the PCC were elected to the Deanery Synod, one of whom is the Synod Lay Chair,, this provides the PCC with an important link belween Ihe parish and the wider structures of the church. Fabric: the Church and grounds Maintenance of the fabric of our Grade 2, build ing continued throLJghout 2025. Works included repairs to localized plastetwork and memorials in the tower and to the Servery drainage. A survey was undertaken by an abseiling mason to assess possible causes of persistent water ingress above the wesl wall which has caused damage to the wall paintings at the west end. The PCC have suspended work on its major project plans to adapt the servery and community room pending the arrival of a new Incumbent. The closed churchyard surrounding the church is maintained by Brighton and Hove City Council, and the PCC works closely in partnership with the City Council and members of the local community to contribute constructively to discussions about parks and open spaces in Brighton and Hove more generally. The PCC have worked with BHCC and the police to mitigate antisocial behaviour in the Green Spaces, which has been challenging. During the year members ofthe Gardening Group continued their work in the Churchyard, the Rest Garden and the children's playground, contributing to Iheir safety and beauty, as important spaces for rest and recreation in the local community. This group continues its affiliation with the Friends of St Nicholas,, whiGh holds funds for the use of the group, and supplying a member for the Friends, committee. Evangelisation and Community Engagement The relationship with the parish school 'St Paul's C E School, conlinued to be close. The parish priest was ex-officio a Foundation Governor. Other members of St Nicholas, have sal on the governing body.. Angle Fantis (Foundation Governor from January 2019, also CD-Chair from September 2021), and Samuel Damalie (Foundation Governor from January 20211. The parish priest continued to offer regular acts of collective worship in school throughout 2025, sharing this responsibility with the Assistant Curate and the clergy of the parish of St Paul, and St Michael and All Angels. This continued until the assistant Curate moved to his own parish in August 2025, and Fr Dominic left St Nicholas in November 2025. Regular visits to the school did not continue in the vacancy., however, the school Christmas Carol Service was conducted in church, as usual, and was well-atlended. In 2025, the PCC maintained its commitment to charilable giving As the last year of a three year plan proposed and accepted by the congregation, the charities supported
were Clocktower Sanctuary, Chichester Diocesan Association for Family Support Work, Emmaus, and United Society Partners in the Gospel (USPG). Each charity is prayed for at the Parish Eucharist over the course of the year. A Summer Fair was held in the church and churchyard in June 2025 which included a Dog Show. As well as raising significant funds for the PCC, the event was supported and enjoyed by many people in the surrounding neighbourhood and wider city. Throughout the year, the weekly Wednesday recitals have continued to flourish, attracting talented performers from aoross the country, and occasionally from mainland Europe. The recitals are a much appreciated and valuable element of the city's weekday cultural offer, and audience numbers have remained strong throughout 2025. The recitals remain a core part of St Nicholas, regular community outreach, providing high-quality music, homemade refreshments and hospitality, for a voluntary donation. Following certification as an EGO Church Bronze Award holder in 2024, the PCC commissioned an Energy Audit. The resulting report helped make informed decisions about fabric, upkeep and maintenance going forward. With a congregation of around 45 people (about half of which are children), Messy Church has continued to be a valued part of the life of the church, as well as our relationship to St Paul's School. This school year, Messy Church has explored Ihree themes.. con)munity, creation, and care. Crafts have included building marshmallow and spaghetti buildings, decorating biscuits to look like flags, bird feeders, and wildflower seed bumble-bee planters. Messy Church has not continued during the inlerregnum. Demand for the hire of St Nicholas, by both individuals and groups remained strong throughout the year. In addition to regular weekday hires, the church hosted a wide range of seasonal and occasional hires, giving space for a variety of community and ullural events. The income generated by the use of the building by hirers is an essential element in the sustainability of the parish church in the medium- to long-term and is a valued parl of our offering to the city and neighbourhood. During the Fringe Festival, and on other occasions, a highly successful series of hislorical lours of the church was On again offered by a member of St Nicholas, congregation, attracting both old and new visitors keen to learn aboul the long history of the Ghurch and its many personalities. It was disappointing that the Section 106 Lighting Scheme, which has been planned for the churchyard for several years, has been abandoned by Brighton & Hove City Council as they were unable lo find a contractor of appropriate status willing to undertake the works.
Pastoral care The work of the Pastoral Visiting team has remained a vital, Ihough often unseen, element of St N icholas, common life and flourishing throughout the year. The group of visitors, led by the Authorised Lay Minister, visits and keeps in touch with the sick. housebound and isolated,. those who are Lay Ministers of Communion also take the Eucharist to those who wish to receive it at home. Financial review The total receipts on unreslricted, designated and restricted funds were £126,772, £30,188 and £6214 respectively. A delailed breakdown of these receipts is included in the financial statements. Unrestricted income from donations decreased by £835618.70/o) to £87,358 (representing 68.9 /0 of the total unrestricted inGomel. Unrestricted income from trading activities increased by £116513.3010l to £36,083. We are very grateful for the grants we received from The Robertson Hall trust {£4000) for our administrator. The largest expenditufft of the PCC was the sum of £72,000 paid as parish share towards our diocesan parish ministry costs of £81,445. These costs include clergy stipend and pension. housing, training, ministry support, parish support and national church. For 2025 the diocesan parish ministry costs remained at £81,445, but the PCC decided to increase their contribution by 5.9 % towards those costs. Charitable donations of £4370 (representing 5 /0 of unrestricted donor income) were made directly by the PCC. In addition to that sum, £888 was given indirectly through collections at services and sundry donations. The net result for the year was a surplus of receipts over payments of £6341 and £30,288 on unrestricted and designated funds, respectively, and an excess of payments over receipts of £4944 on restricted funds. Reserves policy The PCC'S policy is that the unrestricted General Fund should be maintained at a minimum level of one month's expendilure and LIP to a maximum of three months (excluding exceptional items). The PCC considers this sufficient to finance working capital and committed staff costs and provide for emergencies. As of the 31st December 2025 the General fund value was £25,771 representing 2.3 months of budgeted expendilure in 2026.
Ministry Team, employees and volunteers The Revd Dr Dominic Keech was Vicar of the parish until November 2025. He had shared his ministry with the Assistanl Curate, Fr Pete Leith, until August 2025. Fr Chris McDermott and Fr David Ingledew, supported by Fr Anthony Ball and Fr Robin Protheroe, also assisted with ministry. Sadly, Fr Anthony Ball died in May 2025, and is much missed. The continuing ministry of Fr Chris McDermott and Fr David Ingledew has been very warmly apprecialed by the whole congregation. Churchwardens Nigel Nash and Rachel Chan have worked tirelessly on behalf of the Ghurch in maintaining the good order of the church building, supporting our pastoral and common life, and have provided wise leadership on behalf of the laity and in close partnership with the Incumbent, and the Clergy team. They have been ably assisted by Vivienne McKay as Treasurer in which she helped us understand the church's accounts and its finances. Thanks are also due to Mike Jackson, the PCC finance officer, for his careful stewardship of our banking, and for financial recording. We are grateful to all the members of the PCC, who have made a valuable contribution to our mission and ministry through their careful discernment, deliberation and assistance in delivering our missional priorities through the year. The PCC mainlained two employments in 2025.. an Organist and Director of Music post, paid fully by the PCC,. and a Parish Adminislrator post, which was part-funded by the Robertson Hall Trust {RC 1073473). Sarah Axtell remains our Organist and Direclor of Music. The Administrator p051 is currently open but is being temporarily filled by an independent contractor. Their committed, diligent and professional work to support the life of St Nicholas, in their different roles has been highly valued and appreciated. Our diverse team of volunteers, which numbers around 75, have persisted in their commitment to St Nicholas, throughout 2025, responding generously to changing needs as the year has progressed. We wish to record our sincere thanks lo all who have conlributed to our common life and ministry in a voluntary capacity throughout the course of 2025. The willingness of many people lo g ive time and skills to Ihe parish church has enabled St Nicholas, to respond Greatively and hopefully to the needs of both the Church and local community. Structure, governance and management The method of appointment of PCC members is set oul in the Church Representation Rules 2025. The PCC consists of Certain ex-officio members (the Incumbenl, churchwardens and representatives to General, Diocesan and Deanery Synodsl., and 9 members of the church (representatives of the laily), who are elected at the Annual Parochial Church Meeting IAPCMI. Members are warmly encouraged to sland for election to the PCC. We try to ensure a balance of gender, skills and experience where possible.
The PCC'S members are responsible for making decisions on all malters of general concern and importance to the p3rish, including deciding on how the funds of the PCC are to be spent. The full PCC mel seven times during the year, with healthy attendance on each occasion. During the year the Council has considered issues relating to safeguarding, parish mission and ministry, health and safety, finance, maintaining the fabric of the building, partnership with the city council lo develop the green spaces, and many other topics. The PCC has also, since the commencement of the interregnum in November 2025, been responsibSe for undertaking the necessary procedures to commence the process for appointment of a new Incumbent. They have included appointing a lay Vice-chair of the PCC to preside in the absence of an nGumbent (Nigel Nash}', preparing a parish profile and convening a meeting under Section 11 of Patronage (Benefices) Measure 1986 to take place in January 2026, following which, applications for the vacancy can be accepted. Safeguarding The PGC has a Safeguarding Officer, Nigel Nash, who was re-appointed to this role in May 2025. He advises the PCC on matters of compliance and good practice in all areas relating to the safeguarding of children and vulnerable adults. He assists the PCC in ensuring that officers of the church and volunteers are appropriately monitored through Disclosure and Barring Service checks, and that they complete relevant safeguarding training. The PCC has received and approved the safeguarding policies and procedures recommended by the DioGese during 2025 and keeps this important area under continuous review. Administrative information St Nicholas, Church is situated in the centre of Brighton. 11 is part of the DioGese of Chichester within the Church of England. The correspondence address is St Nicholas, Church, Church Street, Brighton, BN13LJ. The PCC is a body corporate {PCC Powers Measure 1956, ChurGh Representation Rules 20251 and a charity registered with the Charity Commission (registered charity number 1131831).
PCC members who have served from 1st January 2025 until the dale of this report was approved are.. Ex Officio members: Incumbent: Assistant Curate: Churchwardens.. Revd Dr Dominic Keech. {Chairl l°until November 2025) Revd Dr Pete Leith, ("unlil August 2025) Rachel Chan Nigel Nash (Vice-chair) (since November 2025) General Synod.. Marlin Auton Lloyd Diocesan Synod.. Martin Auton Lloyd Revd Dr Dominic Keech. {'until November 2025) Thomas Elliott Deanery Synod.. Thomas Elliott Frances Lindsay Hills Veronica Thomason Elected members (representatives of the laity): Sophie Allen" (Secretary, until November 2025} ('resigned from PCC November 2025) (Secretary, from November 20251 unlil March 2025 Gavin Bennison David Game Nicholas Goldsmith Jane Gray Martin Houghlon-Brown Jorre Janssons Clemmie Leyland Vivienne McKay Georgina Obeng Aiko Somers-Harris Felicity Stimpson from May 2025 from May 2025 (Treasuier) until May 2025 Approved by the PCC on 6 May 2026 and signed on their behalf Nigel Nash, Vice Chalr
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 TOTAL Unreslricled Designated Re51ricled Endowment FUNDS Funds Funds Funds Funds 2025 TOTAL FUNDS 2024 Notes Income and endowments from.. Donations and legacies Other trading activities Investments Other iricorlle 2a 2b 87,358 36,083 3,082 249 126,772 25,945 347 870 113,650 36.953 7,325 5,246 163,174 134,885 34,918 7,717 1,512 179,032 2c 4,243 2d 4,997 6,214 Total income and endowments 30,188 Expènditure on.. Raising funds Charitable a¢livilies 3a 7,628 112,844 529 7,628 123,332 529 131,489 7,544 187,914 326 3b 3c 400 10,088 Other expenditure Total expenditure 121,001 400 10,088 195,784 Net incomellnet expenditure) 5,771 29,788 13,8741 31.685 116,7521 Transfers between funds 570 500 11,0701 Gainslllossesl on rèvaluation of- Investment assets Sa 1611 161} 174 Net movement in funds 6,341 30,288 14,9441 1611 31,624 116,5781 Tol81 funds brought forward 19.430 121,943 19,929 6,752 168,054 184,632 Total funds carried fOard 25.771 152,231 14,985 6,691 199,678 168,054
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, 8RIGHTON BALANCE SHEET AT 31 DECEMBER 2025 Notes 2025 2024 Fixed assets Investments Tangible fixed assets 6a 6b 8,691 6,752 400 Total fixed assets 6,691 7,152 Current assets Debtors CBF Church ol England deposit account Bank and cash in hand 6,922 184,103 8,902 199.927 5,235 149,103 18,732 173,070 Currènt Liabilities Creditors arnounls falling due in one year 6,940 12,188 Net current assets 192,987 160,902 TOTAL NET ASSETS 199,678 168,054 Funds Endowmentfunds 6,691 6,752 Restricted funds 10 14,985 19,929 Designated Funds 10 152,231 121,943 Unrestrlcted funds 10 25,771 19,430 TOTAL FUNDS 199,678 168,054 Approved by the Parochial Church Council on 6 May 2026 and signed on ils beha Nigel Nash Vice Chair The accompanying notes form a part of these financi81 slalemenls.
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1. Accountlng policies a Accounting convention The financial slalemenls have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current120151 S121emenl Of Recommended Practice, Accounting and Reporting by Charities SORP IFRS 102). The financial slalernenls have been prepaied under the historical cost ¢onvenlion as modified by the inclusion of investments al market value. The financial statements include all Iransaclions, assets and liabilities lor which the PCC IS responsible in law. They do nol include the accounts of church groups that owe their aflilialion to another body, noi Ih05e which are informal gatherings of church members. b Funds accountlng Funds held by the PCC are.. Unreslricled funds - general funds which can be used for PCC ordinary purposes. DeSnaled funds monies sel aside by the PCC out of unreslricled funds lor specrfic future purposes or projects. Reslnclod funds - al income from trusts or endowments which may be expended only on Ihose reslricled objects provided in the terms of the trust or bequest,. bl donations or grants received for a specific object or Invited by the PCC for a specific object. The funds may only be expended on the specific object lor which they were given. Any balance remaining unspent al the end of the year is carried forward as a balance on that fund. Endowment funds - lunds, the capital of which musl be maintained,. only income arising from the investment of the endowment may be used, either as reslricled or unrestricted funds, depending on the purtx)se sel out in the terms of the original endowm8nl. Income and endowments All income and endowments are accounted for wilhoul deduction foi any costs of receivabilily, are recognised when there is evidence of enlillemenl, receipt is prDbable, and the amount can be measured reliably. Donations and legaciès Collections arè recognised when received. Planned giving receivable is recognised when due. Income lax recoverable is recognised when the income lo which il is attached is recognised. Grants and legaoies are recognised when the PCC 15 legally enlrtled lo the amount due. other trading activities Income from trading is recognised when received. Income from Investments Dividends are accounted for when due and payable. Interest enlillemenls afe accounted fDr as they accrue. All other income All other income is recognised when il 15 receivable. Gains and losses on investments Realised gains are recognised when the investments are sold Unrealised gains and losses are accounted for on ievalualion on 31 December. 11
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS (continued FOR THE YEAR ENDED 31 DECEMBER 2025 d ExpenditLtre Expenditure is accounted for on an accruals basis and accounted lor gross. Charitable activities The diocesan parish contribution is accounted for on an annual basis, reflecting the commitment made by the PCC to Brighton Deanery. Any parish contribution unpaid al 31 Decembei is provided for in these accounts as an operational Ilhough not a legall liability and is shown as a cred1tor in the balance sheet. e Fixed Assets Tanglble fixed assets Consecrated and beneficed Property of any kind is excluded from the accounts by s.10121 of the Charities Act 2011. Moveable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable properly unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial slalemenls. For other propety acquired prior lo 2000 there is insuffieienl cost information available and therefore such assets are nol valued in the financial statements. All expenditure on con5ecraled or beneliced buildings and individual items costing under £1000 are wrillen off in the year they were incurred. Depreclatlon Depreciation is calculated lo write down the cost of tangible fixed assets over their expected lives. The rale applicable is 250/. Islraighl line). Investments Investments are slated 81 market valLJe al the balance sheet dale. f Current Assets Amoun owing lo the PCC at 31 December in respect of fees, ients or other income are shown as debtors less provision for amounts that may prove uncolleclable. Short-lerm deposi(s ar& held with CCLA Investment Management Ltd (The CBF Church of England Deposit Fund). 12
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS Icontlnuedl FOR THE YEAR ENDED 31 DECEMBER 2025 2 Analysis of income and endowments TOTAL Unreslricled DeSnated Reslricled Endowment FUNDS Funds Funds Funds Funds 2025 TOTAL FUNDS 2024 a Income from donations and legacies Planned giving standing orders Planned giving - weekly envelopes Cash collections al all services One off donations and appeals Income lax recovered under Gift Aid Legacies Grants 52,917 5,128 6,312 7,199 15,802 340 53,257 5,128 6,95S 8,518 16,042 25,145 1,395 113,650 59,7Q)1 5,434 5,558 18,376 19,051 5,745 21,020 134,885 643 1,319 240 25,145 800 25.945 12,195 347 87,358 b Income from other tradlng activities Coffee and lea Social events Fund raising Music recitals Fees from weddings: funerals etc Sale ¢ardslbooks & activities Church hire 702 3,249 4,535 9,601 3,118 63 14,815 36,083 702 3,249 4,535 9,601 3,988 63 14,815 36,953 833 2,181 7,826 9,160 872 870 14,042 34,918 870 c Investment income Dividends and Inte$1 3,082 3,082 4.243 4,243 7,32S 7,325 7,717 7,717 d Other income Insurance claims Other income 4,997 4,997 249 5,246 836 678 1,512 249 249 4,997 Total Sncome 126,772 30,188 6,214 163,174 179,032 13
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS Iconlintjedl FOR THE YEAR ENDED 31 DECEMBER 2025 3 Analysis of expenditure TOTAL Unreslricled Designated Reslricled Endowment FUNDS Funds Funds Funds Funds 2025 TOTAL FUNDS 2024 a Expenditure on raising funds S¢xial functions Fundraising events Music recitals Direct costs re church hires stewardship costs Bank Charges 1,373 1,054 4,D86 640 143 332 7,628 1,373 1,054 4,086 640 143 332 7,628 1,946 1,066 3,899 347 111 175 7,544 b Expendlture on eharltable activities Missionary and ¢harilable giving Diocesan parish share Ministry costs.. Clergy costs vicar Clergy costs curate Clergy costs other Mission and evangelism costs.. Children's ministry Hospitality Church insurance Church running expenses Repairs and maintenance Lituigical supplies Flowers Musiclchoir Adminislralion Printing and photocopying Postage and telephone Slalionery Sundry Electricity Gas Devotional cards and books Major fabric works 4,370 72,000 4,370 72,000 4,790 S8,000 5.250 2,183 5,250 2,183 4,880 2,828 103 103 361 5,648 4,336 6,690 1,695 2,169 4,981 1,551 617 1,061 398 270 1,689 5,983 60 1.908 123,332 337 361 5,648 4,336 5,862 1,695 52 4,981 5,522 3,256 12,695 3,484 1,775 5,890 17,244 1,741 851 743 314 1.870 6,111 88 45,515 187,914 828 2,117 1,551 217 1,061 398 70 400 200 1,689 4,193 1,790 45 1,908 10,088 112,844 400 Other expenditure Coffee and lea 529 S29 529 529 326 326 Total expenditure 121,001 400 10,088 131,4B9 195,784 14
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS Icontlnuedl FOR THE YEAR ENDED 31 DECEMBER 2025 TOTAL Unrestricted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2025 TOTAL FUNDS 2024 4 Staff ¢ost$ a Remuneration - wages and salaries Redundancy 6.394 6,394 15,156 3,000 During the year the PCC employed an organist and an administrator on a parl lime basis. Occasional organists were engaged on a self-employed ba51S. b Payments lo PCC members There were no disclosable transactions in respect of PCC members, nor persons closely connected with them. S Analysis of transfers betwèen funds Reason for transfer Allocalin monies for future ex endilLJre on vicara e redecoration Transfer altar fund back lo le acies ori Inal source Choral Foundation fund became unreslricled monies 8cDpe ol curate su ort fund widened b donor Amount £500 £2,718 £1,070 £670 From unre51ricled lo desi naled Between desi nated and desi naled From reslricled lo unreslricled Between reslricled and reslricled er terms TOTAL Unrestricted Designated Restricted Endowment FUNDS FunLIs Funds Funds Funds 2025 TOTAL FUNDS 2024 6 Fixed Asset5 a Invèstmènts Market value 1 January Nel gain51llossesl on revaluation Market value 31 December 6,752 1811 6,691 6,752 6,578 174 6,752 6,691 b Tangible fixed assets Photo- copier Grand Total C05t or valuation Al 1 January 2025 Al 31 December 2025 4,802 4,802 4.802 4,802 Depreciation Al 1 January 2025 Charge for year Al 31 December 2025 4,402 400 4,802 4,402 400 4,802 Net book amounts At 31 December 2025 At 31 December 2024 400 400 15
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2025 TOTAL Unreslricled Designated Reslricled Endowment FUNDS Funds Funds Funds Funds 202S TOTAL FUNDS 2024 7 Analysis of net assets by fund Investment fixed assets Tangible fixed assets Current assets Current liabilities 6,891 6,691 6,752 400 169,784 8,882 168,054 32,711 16,940 25.771 152,231 14,985 199,927 6,940 199,678 152,231 14,985 6,691 8 Debtors Income lax recoverable Insurance claim TTade debtors Sundry deblDrs 3,597 2,634 519 172 6,922 3,597 2,634 519 172 6,922 4,318 70 5,235 9 Creditors.. amounts falling due within one year Chur¢h hire deposits 200 Charitable giving 4,380 HMRC 286 643 1.029 402 6,940 200 4,380 286 643 1,029 402 6,940 200 4,810 658 643 5,416 441 12,168 Deferred income Accruals Sundry creditors 16
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2025 10 Statement of funds Bal blfwd l Jan 2025 Income Expenditure Other gèins Transfers and Ilossesl Bal clfwd 31 Dec 2025 Unrestrlcted Funds General fund 19,430 19,430 126,772 126.772 121,001 121,001 57D 570 25,771 25,771 Designated Funds Altar Children's ministry Diocesan parish share Fabric Hardship Legacies Major project Outreach Photocopier Vicarage re-decoration 2,718 208 9.650 5,731 598 12,7181 208 9,650 5,731 598 27,862 104,784 522 25,144 5,044 2,718 99.740 522 400 2,376 121,943 400 500 500 2,876 152,231 30,188 400 Restricted Funds Administration Boiler Choral Foundation Churchyard trees IUTCFI Curate support FabTIC Flower Gas Homeless oulrea¢h Minislry training fund Organ Outreach Repairs lo Sl Nicholas slalue Sl Paul's CE School Vicar's discretionary Youth work 4,000 3,227 773 3,580 3,580 1,070 1,738 670 4,708 891 3,867 1,380 11,0701 1,738 16701 16981 2,072 340 2,736 2,117 1,790 1,274 846 2,417 1,3BO 670 360 470 500 427 670 360 618 148 500 427 70 550 19,929 70 550 14,985 6,214 10,088 1,070 Endowment Funds Hanbury Trust Wagner Fund 3,237 3.515 6,752 80 11411 61 3,317 3,374 6,891 Total fund5 168,054 163,174 131,489 61 199,678 Unrestricted fund Assets held by the PCC for carrying out Ft's general aclivilies. Desi nated funds - Funds the PCC has sel aside for specific purposes falling within il's normal acliwlies. Restricted funds - See breakdown on next page. 17
PAROCHIAL CHURCH COUNCIL OF ST NICHOLAS OF MYRA, BRIGHTON NOTES TO THE FINANCIAL STATEMENTS Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2025 10 Statement of funds Icontinedl Administration - Cranl received from The Reverend Frederick W. Roberslon ITUSt lo pay towards the parish administrator's salary. Altar- Donation received in 2022 towards cost of new nave altar lor other capital project al discretion of Vicar). Boiler- Donations received during 2021 for a ieplacemenl gas boiler and ongoing major repairs lo both boilers, Church ard new trees - grants received from Forestry CommissK)n las part of UTCF project) and Friends of Sl Nicholas to p12nling new trees in the churchyard Choral Foundation - Monies received in November 2018 from the St Nicholas Choral Foundation. Al the end of 5 years any unspent monies in this fund became unreslricled. Remaining balance Iransfered this year. Fabric - Donations, grants and fundraising events for substantial repair of the church building and associaleLI fabric. Flower- Donations received for purchase of flowers. Gas - Donation from ulilily broker under their Make il Easy Guarantee" scheme Homeless outreach - Donations received lo pay towards running costs of the night shelter, Saturday wel¢ome café or other project. Litu ical - Donations received lor ",lilurgi¢al items. Maintenance of the rand iano - Th& amounts raised in thi5 fund were originally for the purchase of a new grand piano. However, under a Charity Commission Scheme dated 21 October 2019 the monies can now be spent on the maintenance of a grand piano. Minist trainin fund - Monies originally transferred from Affirming Catholicism in 2018 for supporting the Curate. During 2025 the purpDse was Changed by the donor lo support anyone training for lay ministry or ordination. Or Lan - Donations and fundraising events for purchase and mainlenan¢e of new Eminent organ. Outreach - Donation for any community outreach project. Re alrs to St Nl¢holas statue - donations received in 2025. St Paul's CE School - The source of this fund is Ljnknown. Vicar's discretiona Donation received In 2022. Youth work - Fundraising event lo support youth residential events plus sale of youth equipment. Hanbu Trust- Income paid direct lo Ihe Diocese. The source of this fund was Miss Leslie Hanbury. Wa ner Fund - Income paid direct lo the Diocese and goes towards Incumbent's stipend. The source of this fund is unknown. 11 Related charlty The Friends of Sl Nicholas Church (Charity CommissK)n registered number 10460541 is a connected charity. The funds of this charity ale not incorporated in these accounts. 18
Independent txaminor's roport to the PCC of St Nicholas of Myra Brighton This is my report lo the Parochial Church Council of the Ecclesiaslical Parish (PCC) of Sl Nicholas of Myra Church Brighlon on Ihe accounts for the year ended 31 December 2025 sel out on pages 81017. Respectlve responslblllties of the PCC and the examiner The PCC members are responsible for the preparation of the accounls. The PCC members consider that ar) audit is not required for this year under section 144 of the Charities Act 2011 1"Ihe Charities Act") and that an independent examination is needed. It is my responslbilily.. lo examine the accounts under section 145 of the Charities Act, lo follow the proceclures laid down in the General Directions given by the Charity Commission8r under section 145{5){bl of th6 Charities Act, and lo slate whether partlcular mallers have come lo my allenllon. Basis of ind8pand6nt oxamln8r'$ report My examination was carried out in accordance with general Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also Sncludes considerlng any unusual items or disclosures in the accounts, and seeking explanations from you, as Iruslees, Concerning any such matters. The procedures undertaken do not provide 811 the evidence that would be required in an audit. and consequently no opinion is given as lo whether the accounts prosent a 'lrue and fair view, and the report is lirnitBd lo those mallers sel out in the staloment below. Independent examlner's statement In connection with my examination, no matter has come to my attention- 1. whlch gives me reasonable cau50 to believe that, in any malerial respecl, the requirements lo keep accounting records ill aG¢ordance with seGtion 130 of the Charities Act., and lo prepare accounts which accord with the acGounling records and comply with the accounting requirements of the Charities Act have not been mel., or 2. lo which, in my opinion, allenllon should be drawn in order lo enable a proper understanding of the accounts lo be reached. Signed...... 7 May 2026 Tania Lillle 1 Primrose Close Littlehampton West Sussex BN17 6US 19