The Parochial Church Council of the Parish Church of St Peter and St Paul, Uplyme
Annual Report and Financial Statements for the year ended 31[st ] December 2025
Aim and Purpose
St Peter and St Paul’s Parochial Church Council (the PCC) is part of the Axe Valley Mission Community, which it joined in 2019. The PCC has the responsibility of cooperating with the Incumbent, the Reverend Nicky Davies in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is responsible for maintaining the Church, which is a Grade II Listed Building.
Objectives, Activities and Public Benefit
The PCC is committed to enabling as many people as possible to worship at our Church, and to become part of our parish family. When planning our activities, the PCC has considered the Charity Commission’s guidance on public benefit, and in particular the specific guidance on charities for the advancement of religion. Our services and worship put faith into practice through prayer and scripture, music and sacrament. We try to enable ordinary people to live out their faith as part of our parish family, through:
-
Worship and prayer: learning about the Gospel, and developing their knowledge and trust in Jesus;
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Provision of pastoral care for people living in the parish; and
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Mission and outreach work.
To facilitate this work, it is vital that we maintain the fabric of the Church.
Achievements and Performance
Worship and Prayer
Worship takes place on each Sunday morning and two Sunday evenings with Compline on the first Monday of the month. Fifth Sunday services are held in various Axe Valley Missions Churches enabling joint worship across the community. Our Together@Ten family services are growing and we continue to encourage young families to attend other morning services such as Together@Communion where a Junior Church is held. We have a strong lay ministry leading team which, with the AVMC ministry team, allows us to maintain a full programme of services. Many of the congregation take part by reading or leading prayers. There is a strong team of musicians and singers who help to lead the worship. Holy Communion at home is available for those unable to attend church.
Pastoral work continues with a monthly coffee morning at the Black Dog Cafe, a pastoral WhatsApp group to share concerns and prayers, and the Anna Chaplaincy team. There are regular Home Group meetings and a weekly Prayer Group at church. At present there are 62 parishioners on the Electoral Roll. The average attendance at Sunday morning services was 52 during 2025, in the evening it was 23. The Remembrance, Christmas, Easter and Together@Ten services are significantly higher. As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life through, baptisms, weddings and funerals.
Deanery Synod
A member of the PCC sit on the Honiton Deanery Synod. This provides the PCC with a link with the churches around us, and also with the Diocese as a whole. It also receives reports from the General Synod.
Church Fabric
The Building Team has worked hard through the year not only on regular maintenance and repairs but on the items highlighted in the Quinquennial report of December 2024. The main item was structural repairs to the church tower which were completed in August. Details of other work completed are in the Building Team’s group report.
Mission and Evangelism
Helping those in need is a demonstration of our faith. In 2025 we raised funds through our Gift Day and the Art Exhibition for two charities. St Petrock’s which supports homeless and vulnerable people in Exeter and the Busoga Trust which works to construct wells, boreholes, latrines and wash rooms in Uganda. Our monthly ‘Parish News’ magazine reaches every home in Uplyme giving details of what is happening in the community as well as at church. It is also available on-line at our website: www.uplymechurch.org.uk/parish
Other Activities
The PCC publishes, in March each year, a separate document containing reports and details of over 20 organisations and groups that are part of our Church family. Activities range from Bell Ringing to Football, Knit and Chatter to the Playgroup. Copies are available from the church porch or download it from our website: www.uplymechurch.org.uk/parish
Financial Review
Total receipts on the unrestricted General Funds were £76,764 and payments from this fund totalled £80,899 resulting in a deficit for the year of £4,135. This has been covered by the Legacy fund. We have paid in full our Common Fund of £54,141. This fund is used by the diocese towards the cost of clergy stipends and housing. In 2026 we have been notified that the Common Fund charge per participant (estimated at 69) will be equivalent to £15.42 per week for each participant. This is by far and away our biggest expense. The majority of parishioners give by regular standing order, £44,560 in the year, with cash and contactless payments on the machine in church also received.
Details of Restricted Funds movements are shown on Page 5 of the Accounts. The Fabric Fund has fallen by £9,960 net due in particular to work on the church tower and roof as required in the 2024 quinquennial report. The Disabled Toilet fund is unchanged at £27,645 and a group is looking to try to achieve this installation by improving existing toilet facilities. A share of the annual Gift Day donations of £1,227 was allocated to the Youth and Children’s Ministry Fund and there is £4,034 in this fund at 31/12/2025. A further share of the Gift Day money plus the proceeds of the summer Art Exhibition are donated to Charities Fund and distributed as detailed in note 4 on page 6 of the accounts.
Reserves Policy
The PCC will maintain Restricted Funds in line with donor wishes. These funds will be reviewed annually. For General Funds the PCC aims to maintain a balance of £30,000 to cover routine expenditure with any deficit having been written off to the unrestricted Legacy Fund, which at 31/12/2025 stands at £38,524. The hope for the future is that the Legacy Fund will enable development of the church building but at present it is needed to cover general deficits. It is PCC policy to invest surplus funds with CCLA through CBF Church of England Deposit fund and to review investments annually. A CAF Shawbrook 1 year savings account is also used for monies that may be needed in the medium term.
Safeguarding
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to comply with the House of Bishops’ guidance on safeguarding children and vulnerable adults).
Volunteers
The members of the PCC would like to thank all of the many volunteers who work so tirelessly to
make our Church a lively and vibrant community.
Structure, Governance and Management
The method of appointment of PCC members is set out in the Church Representation Rules. The Council comprises the Incumbent, the Churchwardens, those elected to the Deanery Synod, and other members who are elected at the Annual Parochial Church Meeting, by those on the Electoral Roll. Members of the congregation are always encouraged to join the Electoral Roll, and to consider standing for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance in the parish, and for all financial matters. The full PCC met six times during the year. Given its wide responsibilities, the PCC has a number of sub committees, each dealing with a particular aspect of parish life. These include Worship, Buildings, Finance, Youth, Tech and Social. The standing Committee meets when required and has limited power to transact business of the PCC between meetings. It consists of the Vicar, Wardens, Treasure and PCC Secretary. All report to the full PCC.
Administrative Information
The Church is situated in the village of Uplyme in Devon and is part of the Deanery of Honiton, in the Diocese of Exeter. The correspondence address is Uplyme Church, Pound Lane, Uplyme, DT7 3TT. The PCC is a body corporate (PCC Powers Measure 1956, and the Church Representation Rules 2022) and became a Registered Charity 2009.
Registered Charity Number: 1131962
Website address: www.uplymechurch.org.uk
Bankers: CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ
Independent Examiner: I M Whitehead
Penfold, Cannington Lane, Uplyme DT7 3SW
PCC members who have served from 1[st] January 2025 until 31st December 2025 are: Incumbent Rev’d Nicky Davies ex officio
Churchwardens Jan Impey
Sue Wells until 28th April 2025
Deanery Synod Rep Robin Hodges
Elected Members Mike Maccoy Jo Clarke Chris Buckingham Secretary Jenny Perham Jackie Gannaway Sue Wells from 28th April 2025 Jo Cursley from 28th April 2025
Jo Clarke
Co-opted Sharyn Walker Treasurer
Rob Smith
Report approved by the PCC on 12th January 2026 and signed on its behalf by:
Nicky Davies Jan Impey
Rev N Davies Mrs J Impey
Independent Examiner's Report to the members of the Parochial Church Council (‘The Trustees’) of St Peter and St Paul Church, Uplyme, Devon. Charity Number 1131962
I report to the trustees on my examination of the accounts of the Parochial Church Council of St Peter and St Paul Church, Uplyme (the ‘Trust’) for the year ended 31st December 2025.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). You consider that an audit is not required for this year and that an independent examination is needed.
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner’s Statement
My examination was carried out in accordance with the general directives given by the Charities Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of an unusual items or disclosures in the accounts and seek explanations from trustees concerning such matters. The procedures do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present “ a true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1) Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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2) The accounts do not accord with those records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
IM Whitehead
…………………………………………………………………………
I M Whitehead
Dated.. 12 March 2026
F1
| UPLYME PCC Financial Statement for the Year Ended 31 December 2025 |
||||||
|---|---|---|---|---|---|---|
| Receipts and Payments Accounts | AS RESTATED |
|||||
| RECEIPTS | GENERAL | LEGACY | RESTRICTED | 2025 | 2024 | |
| FUND | FUND | FUNDS | TOTAL | TOTAL | ||
| £ | £ | £ | £ | £ | ||
| 1.Tax Efficient Planned Giving | ||||||
| Bankers Orders & Envelopes | 35588 | - | 520 | 36108 | 38179 | |
| - | ||||||
| 2. Other Planned Giving | ||||||
| Bankers Orders | 7002 | - | 1450 | 8452 | 7540 | |
| - | ||||||
| (Total of all planned giving) | 42590 | - | 1970 | 44560 | 45,719 | |
| 3.Collections At Services | 2530 | - | 696 | 3226 | 3.147 | |
| 4.All Other Giving | ||||||
| Gift Day | 1943 | - | 2914 | 4857 | ||
| Youth MinistryEvents | 541 | - | 35 | 576 | ||
| Other Donations | 3542 | - | 8592 | 12134 | ||
| Total | 6026 | - | 11541 | 17567 | 8,895 | |
| 6.Gift Aid Recovered | 10522 | - | 1020 | 11542 | 11,349 | |
| 7.Legacies Received | - | - | - | - | - | |
| 8.Grants( Note 3) | 550 | - | - | 550 | 4,919 | |
| 9.Gross Income From Fundraising | 4103 | - | 2432 | 6535 | 6,393 | |
| 10.Bank Interest | 4987 | - | - | 4987 | 4,726 | |
| 11.Statutory Fees (net) | 1971 | - | - | 1971 | 3068 | |
| 12.Gross Income From Trading | ||||||
| Parish News (note 3) | 3485 | - | - | 3485 | 6,676 | |
| - | - | |||||
| 13.Any Other Income | - | - | 0 | 0 | ||
| TOTAL INCOME | 76764 | - | 17659 | 94423 | 94892 |
F2
| UPLYME PCC Payments Year ended 31 December 2025 |
GENERAL | LEGACY | RESTRICT | 2025 | restated 2024 |
|---|---|---|---|---|---|
| FUND | FUND | FUNDS | TOTAL | Total | |
| £ | £ | £ | £ | £ | |
| 17.Fund Raising Costs | 802 | - | - | 802 | 151 |
| 18.Mission Giving & Donations (note 4) |
15 | 12933 | 12948 | 5598 | |
| 19.Common Fund | 54141 | - | 54141 | 53807 | |
| 20.Salaries, Wages & Honoraria | |||||
| Honoraria,bell ringers and Training | 373 | 75 | 448 | 510 | |
| 21.Clergy & Staff Expenses -AVMC | 6696 | - | 6696 | 6696 | |
| (Note 2) | |||||
| 22.Mission & Evangelism Costs | |||||
| Support Costs Shiningstars | 1458 | 1458 | |||
| Youth MinistryEvents | 0 | 1398 | 1398 | ||
| Total | 1458 | - | 1398 | 2856 | 3200 |
| 23.Church Running Costs | |||||
| Administration | 200 | - | 200 | ||
| Insurance,Prof fees | 2441 | 1325 | 3766 | ||
| Upkeepof Services | 1791 | 1791 | |||
| Provisions | 1064 | - | 1064 | ||
| Church Building & General Maintenance |
1548 | 11885 | 13433 | ||
| Churchyard Maintenance | 800 | 800 | |||
| Total | 7044 | - | 14010 | 21054 | 18513 |
| 24.Church Utility Costs | 6015 | - | - | 6015 | 1532 |
| 25.Cost of Trading | |||||
| Parish News(note 3) | 4355 | - | - | 4355 | 4406 |
| - | - | ||||
| 29.New Building Works | - | - | - | - | |
| TOTAL EXPENDITURE | 80899 | - | 28416 | 109315 | 94413 |
| Excess Receipts over Payments | -4135 | - | -10757 | -14892 | 479 |
| Transfers between funds | 4135 | -3993 | -142 | 0 | 0 |
| Net after Transfers | 0 | -3993 | -10899 | -14892 | 479 |
| Fund Balance B/F 1 January | 30000 | 42517 | 67591 | 140108 | 139629 |
| Fund Balance C/Fwd 31 December | 30000 | 38524 | 56692 | 125216 | 140108 |
F3
| UPLYME PCC Financial Statements | |||||||||||
| Statement of Assets and Liabilities at 31 December 2025 | |||||||||||
| AS RESTATED | |||||||||||
| 2025 | 2024 | ||||||||||
| £ | £ | ||||||||||
| Assets : Cash Funds |
|||||||||||
| Cash at Church | 15 | 240 | |||||||||
| Cash - Shining Stars | 99 | 53 | |||||||||
| General Current Account | 8425 | 9,105 | |||||||||
| General Deposit Account | 7565 | 26,257 | |||||||||
| CAF Shawbrook 1 Year Saving Account | 31618 | 30,315 | |||||||||
| CBF CoE Deposit Fund | 77494 | 74,138 | |||||||||
| Total Cash Funds | 125,216 | 140,108 | |||||||||
| Other Monetary Assets | |||||||||||
| Debtors - Vat and Gift Aid | 3626 | 5182 | |||||||||
| Liabilities | |||||||||||
| Creditors - General | 616 | 2683 | |||||||||
| FUNDS | |||||||||||
| Restricted Funds (See PAGE 5 and Note 1c) | |||||||||||
| Flag | 474 | 636 | |||||||||
| Youth/children Ministries | 4034 | 4,963 | |||||||||
| New Toilet Facilities | 27645 | 27,645 | |||||||||
| Fabric | 24004 | 33,964 | |||||||||
| PCC Charities and Personal | 187 | 35 | |||||||||
| Flower Fund | 348 | 348 | |||||||||
| Graveyard | 0 | 0 | |||||||||
| Total Restricted Funds | 56692 | 67,591 | |||||||||
| Designated Funds | |||||||||||
| Legacy Fund (Note 1d.) | 38524 | 42,517 | |||||||||
| General Fund (Note 1b) | 30000 | 30,000 | |||||||||
| TOTAL FUNDS | 125,216 | 140.108 |
F4
NOTES TO ACCOUNTS
N5. Analysis of Funds
Receipts and Payments Accounts
Uplyme Parochial Church Council
| b/f 1st Jan 2025 |
Receipts £ |
Payments £ |
Transfers £ |
c/f 3st Dec 2025 |
|
|---|---|---|---|---|---|
| Restricted funds | |||||
| Toilet facilities | 27645 | - | - | - | 27645 |
| Fabric | 33964 | 3088 | 13048 | 24004 | |
| Flag | 636 | - | 162 | 474 | |
| Graveyard Upkeep | 0 | 25 | 800 | 775 | 0 |
| Youth/children ministry | 4963 | 1461 | 1473 | -917 | 4034 |
| Flower Fund | 348 | - | - | 348 | |
| PCC Charities & Personal | 35 | 13085 | 12933 | 187 | |
| Total Restricted- note 1c | 67591 | 17659 | 28416 | -142 | 56692 |
| Unrestricted Funds | |||||
| Legacy -note 1d | 42,517 | - | - | -3993 | 38524 |
| General -note 1b | 30,000 | 76764 | 80899 | 4135 | 30000 |
| Total Unrestricted | 72,517 | 76764 | 80899 | 142 | 68524 |
| TOTAL ALL FUNDS | 140108 | 94423 | 109315 | 0 | 125216 |
F5
Uplyme Parochial Church Council
Notes to the Receipts and Payments for the year ending 31[st] December 2025
The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.
N1. Accounting Policies
-
a) Change in Basis of Preparation : The 2025 accounts have been prepared as Receipts and Payments Accounts. Accordingly the 2024 figures have been restated to reflect this change and are now on a comparable basis.
-
b) Fund Accounting : Unrestricted Funds are available for use at the discretion of the PCC in furtherance of the general objectives of the PCC.
-
c) Restricted Funds are subject to restrictions on their expenditure imposed by the donor or as decided by the PCC. Details are shown on page F5
-
d) Legacy Funds arise from 6 legacies left to the church since 2014. These have been allocated to a designated unrestricted Legacy Fund and are intended to be targeted to the development of the church building and outreach. They are also used to cover General Fund deficits to enable the General Fund balance to remain at £30000
-
e) Incoming Resources : All incoming resources are included in the Accounts on receipt.
-
f) Resources Expended : Expenditure is recognised on payment.
-
g) The PCC is not registered for VAT so all costs are gross of VAT.
-
N2. Employees No administration staff are now directly employed but the church contributed
-
£6696 annually to the Axe Valley Mission Community where such services are now supplied centrally to the team.
N3. Grants Received/Parish News
Uplyme Parish Council gave £550 in the year towards the Parish News costs. This is distributed free to village residents. The PCC’s aim is to break even on the costs of production via advertising income, grants and donations.
N4. Charitable Support
Uplyme PCC reviews its mission giving every 3 years. In June 2025 it agreed to support 2 main charities. These are The Busoga Trust, which assists with water supplies in Uganda and St Petrocks which aids the homeless in Exeter. Both charities were sent £2340 each in 2025. Other charity donations are made as agreed.
F6
F7
Independent Examiner's Report to the members of the Parochial Church Council (‘The Trustees’) of St Peter and St Paul Church, Uplyme, Devon. Charity Number 1131962
I report to the trustees on my examination of the accounts of the Parochial Church Council of St Peter and St Paul Church, Uplyme (the ‘Trust’) for the year ended 31st December 2025.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). You consider that an audit is not required for this year and that an independent examination is needed.
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner’s Statement
My examination was carried out in accordance with the general directives given by the Charities Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of an unusual items or disclosures in the accounts and seek explanations from trustees concerning such matters. The procedures do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present “ a true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1) Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
2) The accounts do not accord with those records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
IM Whitehead
…………………………………………………………………………
I M Whitehead
Dated.. 12 March 2026
F1
| UPLYME PCC Financial Statement for the Year Ended 31 December 2025 |
||||||
|---|---|---|---|---|---|---|
| Receipts and Payments Accounts | AS RESTATED |
|||||
| RECEIPTS | GENERAL | LEGACY | RESTRICTED | 2025 | 2024 | |
| FUND | FUND | FUNDS | TOTAL | TOTAL | ||
| £ | £ | £ | £ | £ | ||
| 1.Tax Efficient Planned Giving | ||||||
| Bankers Orders & Envelopes | 35588 | - | 520 | 36108 | 38179 | |
| - | ||||||
| 2. Other Planned Giving | ||||||
| Bankers Orders | 7002 | - | 1450 | 8452 | 7540 | |
| - | ||||||
| (Total of all planned giving) | 42590 | - | 1970 | 44560 | 45,719 | |
| 3.Collections At Services | 2530 | - | 696 | 3226 | 3.147 | |
| 4.All Other Giving | ||||||
| Gift Day | 1943 | - | 2914 | 4857 | ||
| Youth MinistryEvents | 541 | - | 35 | 576 | ||
| Other Donations | 3542 | - | 8592 | 12134 | ||
| Total | 6026 | - | 11541 | 17567 | 8,895 | |
| 6.Gift Aid Recovered | 10522 | - | 1020 | 11542 | 11,349 | |
| 7.Legacies Received | - | - | - | - | - | |
| 8.Grants( Note 3) | 550 | - | - | 550 | 4,919 | |
| 9.Gross Income From Fundraising | 4103 | - | 2432 | 6535 | 6,393 | |
| 10.Bank Interest | 4987 | - | - | 4987 | 4,726 | |
| 11.Statutory Fees (net) | 1971 | - | - | 1971 | 3068 | |
| 12.Gross Income From Trading | ||||||
| Parish News (note 3) | 3485 | - | - | 3485 | 6,676 | |
| - | - | |||||
| 13.Any Other Income | - | - | 0 | 0 | ||
| TOTAL INCOME | 76764 | - | 17659 | 94423 | 94892 |
F2
| UPLYME PCC Payments Year ended 31 December 2025 |
GENERAL | LEGACY | RESTRICT | 2025 | restated 2024 |
|---|---|---|---|---|---|
| FUND | FUND | FUNDS | TOTAL | Total | |
| £ | £ | £ | £ | £ | |
| 17.Fund Raising Costs | 802 | - | - | 802 | 151 |
| 18.Mission Giving & Donations (note 4) |
15 | 12933 | 12948 | 5598 | |
| 19.Common Fund | 54141 | - | 54141 | 53807 | |
| 20.Salaries, Wages & Honoraria | |||||
| Honoraria,bell ringers and Training | 373 | 75 | 448 | 510 | |
| 21.Clergy & Staff Expenses -AVMC | 6696 | - | 6696 | 6696 | |
| (Note 2) | |||||
| 22.Mission & Evangelism Costs | |||||
| Support Costs Shiningstars | 1458 | 1458 | |||
| Youth MinistryEvents | 0 | 1398 | 1398 | ||
| Total | 1458 | - | 1398 | 2856 | 3200 |
| 23.Church Running Costs | |||||
| Administration | 200 | - | 200 | ||
| Insurance,Prof fees | 2441 | 1325 | 3766 | ||
| Upkeepof Services | 1791 | 1791 | |||
| Provisions | 1064 | - | 1064 | ||
| Church Building & General Maintenance |
1548 | 11885 | 13433 | ||
| Churchyard Maintenance | 800 | 800 | |||
| Total | 7044 | - | 14010 | 21054 | 18513 |
| 24.Church Utility Costs | 6015 | - | - | 6015 | 1532 |
| 25.Cost of Trading | |||||
| Parish News(note 3) | 4355 | - | - | 4355 | 4406 |
| - | - | ||||
| 29.New Building Works | - | - | - | - | |
| TOTAL EXPENDITURE | 80899 | - | 28416 | 109315 | 94413 |
| Excess Receipts over Payments | -4135 | - | -10757 | -14892 | 479 |
| Transfers between funds | 4135 | -3993 | -142 | 0 | 0 |
| Net after Transfers | 0 | -3993 | -10899 | -14892 | 479 |
| Fund Balance B/F 1 January | 30000 | 42517 | 67591 | 140108 | 139629 |
| Fund Balance C/Fwd 31 December | 30000 | 38524 | 56692 | 125216 | 140108 |
F3
| UPLYME PCC Financial Statements | |||||||||||
| Statement of Assets and Liabilities at 31 December 2025 | |||||||||||
| AS RESTATED | |||||||||||
| 2025 | 2024 | ||||||||||
| £ | £ | ||||||||||
| Assets : Cash Funds |
|||||||||||
| Cash at Church | 15 | 240 | |||||||||
| Cash - Shining Stars | 99 | 53 | |||||||||
| General Current Account | 8425 | 9,105 | |||||||||
| General Deposit Account | 7565 | 26,257 | |||||||||
| CAF Shawbrook 1 Year Saving Account | 31618 | 30,315 | |||||||||
| CBF CoE Deposit Fund | 77494 | 74,138 | |||||||||
| Total Cash Funds | 125,216 | 140,108 | |||||||||
| Other Monetary Assets | |||||||||||
| Debtors - Vat and Gift Aid | 3626 | 5182 | |||||||||
| Liabilities | |||||||||||
| Creditors - General | 616 | 2683 | |||||||||
| FUNDS | |||||||||||
| Restricted Funds (See PAGE 5 and Note 1c) | |||||||||||
| Flag | 474 | 636 | |||||||||
| Youth/children Ministries | 4034 | 4,963 | |||||||||
| New Toilet Facilities | 27645 | 27,645 | |||||||||
| Fabric | 24004 | 33,964 | |||||||||
| PCC Charities and Personal | 187 | 35 | |||||||||
| Flower Fund | 348 | 348 | |||||||||
| Graveyard | 0 | 0 | |||||||||
| Total Restricted Funds | 56692 | 67,591 | |||||||||
| Designated Funds | |||||||||||
| Legacy Fund (Note 1d.) | 38524 | 42,517 | |||||||||
| General Fund (Note 1b) | 30000 | 30,000 | |||||||||
| TOTAL FUNDS | 125,216 | 140.108 |
F4
NOTES TO ACCOUNTS
N5. Analysis of Funds
Receipts and Payments Accounts
Uplyme Parochial Church Council
| b/f 1st Jan 2025 |
Receipts £ |
Payments £ |
Transfers £ |
c/f 3st Dec 2025 |
|
|---|---|---|---|---|---|
| Restricted funds | |||||
| Toilet facilities | 27645 | - | - | - | 27645 |
| Fabric | 33964 | 3088 | 13048 | 24004 | |
| Flag | 636 | - | 162 | 474 | |
| Graveyard Upkeep | 0 | 25 | 800 | 775 | 0 |
| Youth/children ministry | 4963 | 1461 | 1473 | -917 | 4034 |
| Flower Fund | 348 | - | - | 348 | |
| PCC Charities & Personal | 35 | 13085 | 12933 | 187 | |
| Total Restricted- note 1c | 67591 | 17659 | 28416 | -142 | 56692 |
| Unrestricted Funds | |||||
| Legacy -note 1d | 42,517 | - | - | -3993 | 38524 |
| General -note 1b | 30,000 | 76764 | 80899 | 4135 | 30000 |
| Total Unrestricted | 72,517 | 76764 | 80899 | 142 | 68524 |
| TOTAL ALL FUNDS | 140108 | 94423 | 109315 | 0 | 125216 |
F5
Uplyme Parochial Church Council
Notes to the Receipts and Payments for the year ending 31[st] December 2025
The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.
N1. Accounting Policies
-
a) Change in Basis of Preparation : The 2025 accounts have been prepared as Receipts and Payments Accounts. Accordingly the 2024 figures have been restated to reflect this change and are now on a comparable basis.
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b) Fund Accounting : Unrestricted Funds are available for use at the discretion of the PCC in furtherance of the general objectives of the PCC.
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c) Restricted Funds are subject to restrictions on their expenditure imposed by the donor or as decided by the PCC. Details are shown on page F5
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d) Legacy Funds arise from 6 legacies left to the church since 2014. These have been allocated to a designated unrestricted Legacy Fund and are intended to be targeted to the development of the church building and outreach. They are also used to cover General Fund deficits to enable the General Fund balance to remain at £30000
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e) Incoming Resources : All incoming resources are included in the Accounts on receipt.
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f) Resources Expended : Expenditure is recognised on payment.
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g) The PCC is not registered for VAT so all costs are gross of VAT.
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N2. Employees No administration staff are now directly employed but the church contributed
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£6696 annually to the Axe Valley Mission Community where such services are now supplied centrally to the team.
N3. Grants Received/Parish News
Uplyme Parish Council gave £550 in the year towards the Parish News costs. This is distributed free to village residents. The PCC’s aim is to break even on the costs of production via advertising income, grants and donations.
N4. Charitable Support
Uplyme PCC reviews its mission giving every 3 years. In June 2025 it agreed to support 2 main charities. These are The Busoga Trust, which assists with water supplies in Uganda and St Petrocks which aids the homeless in Exeter. Both charities were sent £2340 each in 2025. Other charity donations are made as agreed.
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