st Paul's Kingston St Paul's Church, Kingston Charity Registration No. 1132023 Annual Report and Financial Statements of the Parochial Church Council for the year ended 31st December 2025 Incumbent Revd Adam Rylett St Paul's Vicarage 33 Queens Road Kingston Upon Thames KT2 7SF Bank Royal Bank of Scotland PIC 1 Redheughs Avenue Edinburgh EH12 9JN Independent Examiner JCS Accountants Limited 5 Robin Hood Lane Sutton SM12SW st Paul's Kingston Parochial Church Council of St Paul's, Kingston HILI Annual Report for 2025 AdmTnistrative Infomiation St Paul's Church is situated on Queens Road in Kingston upon Thames. It is part of the Diocese of Southwark within the Church of England. The correspondence address is The Parish Office, St Paul's Church, Queens Road, Kingston upon Thames KT2 7SF. The PCC is a corporate body established by the Church of England and operates under the Parochial Church Council (Powers) Measure 1956. The PCC 15 a Registered Charity IRe8iStration number 11320231. During the year the following seNed as members of the PCC: Vicar: Rev'd Adam Rylett IChoirper50n) Churchwardens: Mr Gareth Buchner (Vice Choirperson, untilApril 2035) Mr Gavin Mack Ifrom Apri12025) Ms Fiona Cole Ivice Choirperson, from April 2025) Elected Members.. Mr Soli Abass (re-elected in April 2025J Mr Jonathan Howard (from April 2025J Ms Virtoria Lambourn Ms Bernadette Lees Ms MaBgie Millar Ms Isobel Morland Ifrom Apri12025J Mr Derek Strathearn (Treasurer. re-elerted in April 20251 Ms KerryThomas Ms Elisabeth Wallèce Ms Fiona Cole fDeanerySynod Representotive. untilApril 2025) Ms Nicky Croft (Deanery Synod Representotive, untAIApril 2025) Mr Nick Hickman (Deonery Synod Representotivej Mr ChTlStopher Johns fDet7nery synod Representative) Mr Dale Kirk IDeonery Synod RepresentotAveJ Ms Amber Minnev fDeonery Synod Representotive, from Apri12025J Mr John Yates fDeonery Synod Representotive, from April 2025) In addition, the following attended some meetings but without voting rights.. Ms Elena Boothman IPCC Minute Clerk & Administrator) Ms Caroline Dennis fPCCSecretory, Elertoral Roll Officer & Qperations Monogerj Ms Ellie Hughes (Porish Safeguordin9 Officer & CommunAty Postorj We want to acknowledge God's grace ond provision; nothing would have been possible without his goodness. st Paul's Kingston - Annual Report 2025 (Continued) structure, governance ond management Membership of the PCC is determined under the Church RepreserTrtation Rules and consists of certain ex-officio members (the Vicar). the Churchwardenlsl. members of the Deanery. Diocesan or General Synods and nine members of the church who ore elected at the Annual Parochial Church Meeting IAPCMI. Elected PCC members are appointed for a 3-year term, with one third coming to the end of their term each year,. Deanery Synod members are all appointed for three years- and Churchwardens annually. All church members are encouraEed to consider standing for election to the PCC or to nominate others, and we aim to have a balance of skills, background and experience where possible. The PCC is responsible for a wide range of matters affetting the work and ministry of the church, including compliance with health and safety and disability legislation and the protection of children and vulnerable adults. In their capacity as trustees. members of the PCC are responsible for the stewardship of funds and for the appropriate accountiri8 and Teportin8 of the parish finance5. The PCC work5 to ensure that each member is equipped to fulfil their role. On election. new members of the PCC are given relevant information and the most recent minutes. At the first meeting of the new PCC. the vice chair, secretary, and treasLtrer are elected; and a deputy treasurer, electoral roll officer and minute taker appointed. The PCC has appointed two Safe8uarding Ofticers who are responsible. with the Vicar and the PCC, for ensuring the safety of children. young people and adults that may be vulnerable within our community and during our gatherings and activities. The current safeguardin8 officers are Rose Hickman and Ellie Hughes. All Safeguardin8 Officèrs attend relevant training for these roles. as do the clergy, Churchwardens, and other staff. The PCC has adopted the Southwark Diocesan policy 'A Safe Church, and implements any nece55ary changes to procedures and practice on an ongoing basis. This polity is reviewed and renewed annually, and in-house training has been provided for all volunteers, especially those working with vulnerable adults and children. The Safeguarding Officers also carry out 3 Safe8uardin8 Self-Avdit as required and the findings are reported to the Diotesan Safeguardin8 Department and the PCC. with an Action Plan drawn up if necessary. The PCC currently employs two full time staff- a Pastor: Communitv (Ellie HuBhesl and an Operations Mana8er (Caroline Dennis).. and five part time staff. a Pastor.. Families, Youth and Children122 hours a week- Gen Rylettl, a Pastor.. Worship115 hours a week- Jess Comer), an Assistant Pastor- Children120 hours a week, term time only until July 2025- Casey 8uchnerl, an A5SlStant Pastor.. Youth130 hours a week- Ben Hislopl, and an Administrator115 hours a week- Elena Boothmanl and these staff members have annual appraisals. We pay a retained pianist who works 2 hours per week. The PCC has in place the relevant policies, procedure5, contracts and job descriptions for these posts and auto-enrolment pensions for all staff. There are a number of Broups which report to the PCC and whose members, including the chair, ère responsible for specific areas of the church's activities, these vary from year to year according to the current priorities for the year but always include.. Standing and Finance Committee Thi5 committee is made up of the Vicar. Churchwardens. TreaSU￿r, and any Deputy Churchwardens and other members as appointed by the PCC and 15 also attended by the Operations Manager. It has power to transact the business of the PCC between its meetings subject to any direttions given by the Council. The committee meets when necessary prtor to each PCC meeting to consider outstanding issues, church finances, staffing matters and plan the PCC Agenda. Fabric group This group exist5 to ensure that the fabric of the church bL¢ilding is properly maintained and that the findings of the quinquennial inspection are acted upon. It reports to the PCC at each PCC meeting. The membership is agreed by the PCC each year after the APCM and includes the Operations Manager. Mission Link group Each year the church supports partner organisations in mission work in Kingston, the VK and overseas through st Paul's Kingston - Annual Report 2025 (Continued) prayer and financial giving. The PCC elects a Mission Link group, often with some non-PCC members, annuallv after the APCM. to maintain the Itnk between St Paul's and its mission partners: ensuring that members of St Paul's are informed about our mission partners and engaged with them in prayer, two-way communication. and practical and financial support. This group recommends the distribution of the tithe of IO% of unrestrirted funds income to be allocated to our partners annually to the PCC for approval. Risk management The PCC has reviewed the strategic and operational risks it faces. The major risks i(lentified and steps taken to mitigate these risks are as follows.. Property f ire or theft. Insurance cover is maintained against both these risks. Fire inspection5 are carried out annually by a suitably qualified and experienced professional and fire extinguishers are tested and replaced as advised. The lightning conductor is also inspected and tested every 15 months. the electrical circuits every fwe years and portable appliances and gas boilers every year. Misappropriation of f unds. The budgeted expenditure for each year 15 approved by the full PCC. The Standin8 and Finance Committee operates a system of controls including analytic31 reviews and segregation of duties that are desi8ned to mitigate against any potential for the misappropriation of funds. The amounts of cash held at any one time are not material to the Parish. Two signatories are reqL*ired for all payment5. All matters involving unbtjdgeted expenditure in excess of £2,LK)O are put to the full PCC. Revenue fulling below committed expenditure. The level of giving is carefully monitored throughout the year. Any anticipaied deficit is addressed through a review of committed expenditure and by drawing the congregation's attention to the need for increased giving. Safeguarding: Alleqotions of inappropriote behoviour against persons acting on bohalf of the parish. All new employees and volunteers are subject to a safer recruitment process which was completely revised in 2024, they a150 tomplete both online and in-person training and are monitored regularly. Through the Diocese, the parish conducis DBS checks on all those involved in ministry to children, young people and vulnerable adults: and follows the guidelines set out in 'A Safe Church, for all activities and in responding to allegations. Following the Scolding and Makin Reports, our safeguarding team read the reports and made recommendations to PCC of learning points for us to consider ag a church and to implement in our safeguarding practice. Public benefit The members of the PCC are 8ware of the Charity Commission guidance on public benefit, antl are confident that by promoting the work of the Church of England in the parish of Kin8Ston Hill it provides public benefit by.. providing facilities for public worship.. pastoral care for both its member5 and others, includin8 the sick Jnd the bereaved; the teaching of Christianity through sermons, courses and connert groups- the occasional offices (baptisms, thank58ivings, weddings, wedding blessin8s. funerals, memorial and bereavement services) for members of the local communitv.. leadin8 collective worship in schools; running groups for pre-school children and their carers, as well as other events for families; running groups and activities for children and youth, both on Sundays and durin8 the week: running a community breakfast lat King5nymptonl: providin8 groups and activities for over-65s open to all in the community: svpporting other charities in the UK and overseas; promoting Christian values and Servi￿ by members of the Church in the community, to the benefit of individuals and society as a whose. Objectives and Activities The primary objective of St Paul's PCC is the proTllOtion of the Gospel of our Lord Jesu5 Christ according to the doctrines and practices of the Church of England. The PCC has the responsibility of co-operating with the Vicar in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, ecological, social and ecumenical. A4 st Paul's Kingston - Annual Report 2025 {Continued) The main objectives of the PCC are to help St Paul's Kingston follow our mission statement- To be a people who, through encounter, transformation and love, are growing in their life with God.. Encounter- with God the Father through His Son, the Word. by Hi5 Spirit. Transformation- through a lovin& healing and liberating relationship with God. Love- and care for one another. those around us and all God's creation The PCC, along with the staff team, oversaw the following during 2025.. Staffing.. o A Southwark Diocese Apprentice.. Youth and Children (Matthew Fernande51 joined our team from September 2025,. Our Assistant Pastor- Children (Casey Buchner) left our team in July 2025- o The staff team had a planning away day in May 2025: Services.. We continued holding three services each Sunday and a midweek communion service followed by light lunch once a month,. o We continued to livestream both our 9am and 11am Sunday services on YouTube,' o We continued offering Prayer Ministry after our Sunday 9am services- o We continued having a small choral group at occasional Sunday 9am services,. At Easter we held a Maundy Thursday family Last Supper and 3 Good Friday Meditation at the Cross,. o At Christmas we held a variety of Carol Service5 to allow people to experience the hope and joy of Christma5 in diff erent ways,. We held an In Loving Memory Service in November for those who have been bereoved to remember their loved ones; Children and youth.. We run groups (split by age) for children aged 3 Inurseryl to 11 Iyear 61 during our 11am service,. o Our youth meet weekly, with the younger youth (years 7-91 meeting during the 11am service and the older youth Iyears 10-131 meeting at our 7pm seNice; Our older youth also meet for Bible Study on Monday evening5,' o The children & youth also meet regularly for socials and other activities; o Mentoring is available for those youth who want it; o We took a group to the One Life Conference in London and took a group of older youth to the summer Satellites Conference,. o We have Youth Jam sessions to encourage and equip youth in musical worship, a number of youth are regularly part of our worship team leading sung worship in our 11am and 7pm services, and the youth led the worship at one of our carol services in 2025. o We have a large nurnber of youth volunteering in various ministries on Sundays,. For our church Family.. o We Start the Day with Prayer on Tuesday, Wednesday and Thursday, these sessions are open to everyone: o We have continued to run a PrayerLine to pray for immediate needs of those in our community,. o We tontinued our provision of pastoral care through our pastoral team, including visitlng and practical support for those experiencing specific pastoral needs in our church family,. o We ran varioLSS Connect groups- o We ran a number of social event5 for the church family, including church BBQ'S,. We held two Volunteer Celebration evenings. one in the summer and one just before Christmas, to celebrate the many volunteers who help make St Paul's the active vibrant church it is,. o Groups from the church attended the Wildfires Festival and the New Wine Summer Conference,. We ran a Ladies Quiet day at the Franciscan Centre,- Most members of the church receive a weekly email with information and resources, including updates of activities happening in the church community and suggestions of ways to engage further with God, members without internet receive a posted version of this- o We offered in house Safeguarding training for all volunteers- In and for our community- st Paul's Kingston - Annual Report 2025 (Continued ) o We continued rvnninE a varied outreach programme to those over 65 in our communityi including Evergreens, Sanctuary and psalms and stretches- We continued running a weekly group for toddlers and their parents/carers (called Rainbows) in the church on Wednesday mornings: We ran a Community Drop in on the Kingsnympton Council Estste on Thursdays lin partnership with Kingston Achieving for Children) until July 2025,. o We started a monthly Saturday Community Breakfast Drop in on the Kingsnympton Countil Estate in january 2025,. o We started an outreach space drop in (called Sanctuary) monthly on a Thursday morning. this includes a Repair Café, in September 2025,. o We started a weekly Psalms and Stretches cla55 on a Thursday morning in September 2025,. o We ran two Alpha courses, during the day in the spring term and in the evening in the autumn term,. o We continued to build on I:1 relationships in our community, providing practical, emotional and spiritual support to people in need: We continued having a collertion box for the local Foodbank: Mission Partners.. We pray regularly for our mission partners and support them financiallvi o We had various mission partners attend our services to share what they have been up to and how we can better support them in prayer,. o We hosted leaving events fof year 6.5 ot our local sch¢)ols run by our rnisslon partner Insight,. We enabled the running of the Tearfund Big Quiz in November 2025; Our linked school- St Paul's Primary.. o We have run weekly assemblie5 in the school: o We hold special services in the church such as Harvest, Welcome to Reception parent5 and children, Christmas, Easter and Leavers se￿ice5. o We allow classes to Use our building for larger activities such as Theatre workshops; o We provided pastoral support for parents at the school. Administration: Our completely renewed website, went live in January 202S,. o We investigated new software for our financial management. this will go live in 2026,. Our Building work.. o We removed pigeons in the church roof space.. o We connected Community Fibre to the building- o We replaced perished soakers on the roof, preventing further water ingress into the buildingi o We continued investlgating the redevelopment of our kitchen and toilet facilities and plan to get thi5 work done in 2026: Volunteers All the above objectives and achievements rely on the enormous contribution made by church members as unpaid volunteers in the activities of the church. The PCC, itself comprised mainly of volunteers, acknowledges with thanks the crucial importance of the time and skills provided by so many church members, including a number of our youth, to enable the ministry of St Paul's to flourish. We are confident that our revised volunteer recruitment process ensures we are following safer recruitment of all volunteers. Achievements and performance Review of the year The full PCC met Six times during the year with an average level of attendance of 80%. Committees met between meetings and minutes of their deliberations were received by the full PCC and discussed where necessary. The APCM was held in April. The PCC continued to oversee the life. work and mission of the church, including a reminder of the Charity Commission'5 guidance on public benefit. The PCC gave consideration at the fiT5t meeting of the newly appointed Counc51 to its remit and purpose. as Set out in the Church of England's Representation Rules. We also considered a wide range of issues, including the following (by no means an exhaustive list).. st Paul's Kingston - Annual Report 2025 (Continued) We agreed to be a host church for a Southwark Diocese Apprentice for youth and children: We appointed new Foundation Governors for St Paul's school- We completed the work to remove pigeons in the church roof space, working with our Inspetting Architect INicholas Weedenl- We continued working on plans to revamp the servery and toilet areas, working closely with our Inspecting Architect,- We completed work to connect community fibre to the building,. We continued reviewing and updating our Policies and ensuring their compliance,. We received reports on Safeguarding at St Paul's at every meetin& renewed our adherence to A Safe Church,. We oversaw safeBuardin8 audit of our mission partners following recommendations from the Makin Report,. We mana8ed a dats breach laffetting 10 members of our church) relating to DBS checks outsources to APCS and the subsequent change to using Thirtyone=eiBht,' We received reports on Deanery Synod meetings.. We continued supporting our Vicar, Adam Rylett, in his role as Area Dean,. We continued looking at our provision for those over 65 in the communitv: We reviewed all staff s3laries and approved increases to ensure salaries a￿ in line with London Livin8 Wage,. We completed the work to completely renew our church website: We looked at Environmental Stewardship and how we as a church can imbe(i this into the work and mission of the church: We engaged our Inspecting Architect to conduct our Quinquennial Inspection; We reviewed our financial processes looking at new software and processes to keep accurate occounting,. We approved the Hall Trustees negotiating a new le8se for the Old Church Hall on Park Road; The voluntary contribution to Southwark Diocese. known as the Parish Support Fund, was discussed and a pledge of £138.000 for 2026 was agreed; We agreed OUT mission 8ivin8 in support of various mission partner5 and ensured contact with these ch8rities is maintained- We ran a successful Gift Day in November 2025, receipts went to Kingston Foodbank, Mission Aviation Fellowship IMAFI and the Bishop's Zimbabwe Link; As in previous years, the PCC workeil harmoniously and well together over the year, with good levels of attendance and participation in meetings. There continues to be a good balance of new and experienced members on the council. At every meeting the PCC examines our financial position, and we are grateful to God and his people for their generosity in supporting the church's work in Kingston and beyond. Church Attendance All are welcome to altend our regular servites. both online and in person. The Church Electoral Roll was cornpletely revised a5 of April 2025 and there are now 189 parishioners on the Church Electoral Roll. We have a number of people attending who are not on the electoral roll for various reasons and a normal Sunday sees around 190 adult5 and 60 childrenlyouth attend across the three services. Financlal review We finished the year with a General Fund surplus of £2.751 with income of E433,57312024- £450,154> expenditure of £430.822 12024: £404,959) and the balance carried forward of £147.570. The reduction in the year to General Fund income of £16,581 wa5 due to the absence of legacy income offset by that from increased lettings income. The increase of £25,863 in the year to General Fuftd expenditure was largely due to increased staff cost5 and Diocesan Parish Support Fund contributions. Under our policy of giving at least IO% of our General Fund income Ibefore @rants) to mission and relief charities this amounted to £42.000. A further £18,328 was paid from Gift Day collections including £828 st Paul'5 Kingston - Annual Report 2025 (Continued) brought forward from the 2024 Gift Day. The charities supported and the amounts given can be seen in note 13 of the Financial Statements. Total fund5, income was down by £22,150 largety due to the absence of legacy income and expenditure bv £3,911 due to the absence of 3 curate, carpet and floor costs offset by inflationary increases elsewhere. Our Parish Support Fund pledge to the Diocese of Southwark was £132,(M)O in 2025 and will increase to £138,000 in 2026. This covers the cost of the Parish to the diocese and a contribution to the mission and ministry across South London and East Surrey. In 2026 higher staff costs as well as the impart of inflation on other church costs will result in increased expenditure at a time when cost of living pressures on the disposable incomes of church members will make increasing donations difficult. Our income will need to increase in 2026 to balance the budget. We are grateful for God's blessings through hi5 people this year in providing for our finances and again seek his faithfulness for the coming year. Reserves policy It is PCC policy to aim to maintain a balance on its General Fund which is sufficient to enable payments to be made when they become due and to enable current activities to continue in the short term, should funding fall or significant unforeseen expenditure be required. The PCC aims to have balances equNalent to 3 months of budgeted General Fund expenditure. In 2026 this amount5 to £115,177. The closing balance this year of £147,570 meets this aim. The PCC keeps both this policy and its implementation under regular scrutinv. Future Plans l. In 2026 ènd subsequent years, the PCC ?ims to build on the initiatives undertaken in the post in furtherance of its stated objectives. 2. We will Continue in a life of worship. prayer and obedience, seekin8 to spur one another on in the whole of life to know the presence of God through his Holy Spirit and make known the Good News of Jesus. 3. We will release the people of God to serve him in ali8nment with the gifts that he has given them and the place to which he has called them. 4. We will continue to ￿VIeW and evaluate how the Structu￿ s and cultvre of St Paul's create barriers to the equality and inclusion of all God's ehildren in our community and worship and seek to eliminate them. 5. We will ensure that, while we continue to trust in God for the provisions we need for his service, we are good stewards of the financial resources that are entwsted to us and that St Paul'5 has a secure footing on which to move forward. 6. We will continue our commitment to safeguarding in every aspert of our church life. 7. We will continue our cornmitment to environmental responsibility and how we tan better steward our resources. 8. We will continue our study into the use of our building and how it can be reordered to effectively meet the needs of our ministry here in Kingston. 9. We will complete the work to reorder the servery and toilet area. IQ. We will continue considerin8 and prioritising issues raised in OUT 2025 Quinquennial Inspection. 11. We will look at our Comms policy and how we can better communicate with our church and commLtnity. Approved by the PCC on 24th March 2026 and signed on their behalf by the Revd Adam Rylett Ichairpersonl A-8 Independent examiner's report to the trustees of St Paul's Church, Kingston Hill I report to the charity trustees on my examination of the accounts of St Paul's Church, Xingston Hill for the year ended 31 December 2025 set out on pages A-10 to A-16. Responsibilitles and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111.the Act'l. I report in respect of my examination of the Church'5 accounts as carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement Since the Church's gross income exceeded £250,DJO your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartere(i Accountants in England and Wales, which 15 one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accountin8 records were not kept in respect of the Church as required by section 130 of the Act,. or the accounts do not accord with those records.. or the accounts do nol comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Report) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, whith is not a matter considered as part of an independent examination. 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. Miriam Hick50n CTA FCA JCS Accountant5 Limited 5 Robin Hood Lane Sutton Surrey SMI 2SW Date.. 2oz ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2025 Restricted Unrestricted Income Funds Funds Restricted Total Unrestricted Incom8 2025 Funds Fund$ Total 2024 Incorne Note Income from- Donations and legacies Church activities Other trading activities Inve51menls 2(aJ 2(b) 2{cJ 2(d) 407,163 23,172 19.375 426,538 23,172 1,281 6,677 429,264 18,779 20,303 449,567 3,075 21,854 2.4g9 2,499 321 5,898 1,281 196 6,481 5,57T Total 436,816 20,852 4S7,668 453.620 26,198 479,818 Expenditure Expenditure on.. Church activities Other trading 8clivities 318) 3(b) 445.339 21.709 467,048 108 108 429.260 47,694 470,954 113 113 rot81 445,339 21,817 467.156 429.260 41,807 471,067 Net Incomel{expendlturo) (8.5231 19651 19.488) 24.360 (75,609) 8,751 Tran8fgr8 b•twe8n funds 5,547 (5,547) 29,907 (21, 156J Net movfjment In funds 18,523) {9651 19,4881 8,751 Reconcillatlon of funds.. Total funds brought fO￿ard Total funds carriod forward 250.589 8,641 259,230 220.682 29. 797 250,479 242,066 7.676 249,742 250, 589 8, 641 259,230 The notes on pages A-12 to A-16 fom part of these financial ststements A-10 ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL BALANCE SHEET at 31 December 2025 2025 2024 Flxed Assets Tangible 85sets 48,170 48,170 46,696 46.696 Currgnt Assets Debtors and prepaymènts Short temi deposits Cash al bank and in hand 15.749 153,363 46.517 8.089 147.202 66,418 Total curr•nt assets 215.629 227. 709 Llabilitl•$'. c￿dItorS.. amoun15 falliThJ due wthin one year 114.0571 (9, 175J Not Current A85ets 201,572 212, 534 Total N81 Assets 249.742 259.230 Fund$ of the Parlsh Unrestricted funds Restricted income funds 9&10 242,066 7,676 250,589 8,641 9&10 Total fund$ 249,742 259.230 Approved by the Parochial Church Couwl on 24th Marth 2026 and synad on its behalf by.. The Revd Adam Rylett {Chairperson} Mr Derek Slralheam [TreaSu￿rI The notes on page5 A-12 to A-16 form part of these financial stslements A-11 ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 OecembÈr 2025 ACCOUNTING POLICIES Basi5 gf preparation The PCG is a public benefft enlity wlhin Ihè n￿anIng ol FRS102. The financial stslements have been prepared under th¥ Charities Act 2011 and In accordance wth the Churth Accounting Regulations 2CI)6 governing the indwidual accounts ol PCC5, and the Regulalions, Irue and fair Vie￿ provisions. together wth FRS102 as the appli¢able acc4)unhng standards and Ihe 2019 version of the Statement ol Recommended Practice. AccoLtnhng and Reporting by Charibes ISORPIFRS10211. The financial statements have been prepared under the historical cosl conventH)n in pounds storfing rounded to the nearest pound. The going Goncem basis has been use(J in the p￿paratIOn of the accounts and there are no material uncertainties relating to goin9 concem. The PCC have considered the impact of the cost of living crisi5 Oft Ihe church finance5 and hav¢ng ward to Current cash balan￿S and projected income and expenditure lor the nexl 12 months are 5ab"sfied that the going concem basis in preparing the account5 is appropriate. These accounts do not indudè the accounts of church groups that owe their affillation to another body nor those that are infomHI gatherings of church mèmbers. Funds Reslri¢ted funds must be spent on restricted purwses and delails of Ihe funds held and thè ￿$trictl0n$ provided are Sho￿ In notes 9 and 10. Any balance rèmaining unspent at the end of each year must be carried fO￿ard 8s a balance on that fund The PCC dc*s not usually invesl separately lor ea¢h fund and Interest is apportioned lo individual funds on an average balan¢e basis. UnTestricted lunds are general lunds which can be used for PCC ordinary purpo￿$ and de$ynated funds are arnounls Sei aside by the PCC for major repairs, a specifi¢ ministry or a fuiure project. Incom• Planned giving, collections and don#t￿nS are rewnised when Tece4ved. Tax re¢overable 1$ recognised when the income to which il relates is received. Grants and le9acies are accounled for whèn the PCC Is entitled to the amounls due Interest 15 8¢crued and all other income, including chur¢h lettin9S, IS recognised whtrn it IS feceivable. All income is accounted lor 9ross. The value of voluntary help ￿CeIVed Is not included in tha accounts bLrt is Ilescrtbed In the PCC'S ¥nnu81 ￿pJrt. Expendlture •nd Ilabllide$ Liabilities are recogrnised as soon as there ig 8 legal or cgjnstructive obligation and settlement is probable and quantifiable. Grants an(J donations a￿ &¢ounted lor vthen paid over. OT when awarde(J. il th81 award crèales a binding or conslwctive obligalion on the PCC. The diocesan parish $upport fund contributions are accounted lor when duè. Amounts r￿1Ved speu"ficalty for m¥ssion are deall with as resiricted funds. All other expenditure 15 general￿ recognised it is incurred and is accounied for gross. All administration Costs are deemed lo supwrt church ath"vities and are da55ified as supwrt costs in nole 3101. Fixedassèts Conse¢rated and beneffi￿d propeity is lnthded in Ihe accounts in 3¢¢￿dance $10121181 and Icl of the Ch8nties Act 2011. Movable church lumishings held by the vicar and churchw8fdens on special tru51 for the PCC and thiGh require a faculty lor disposal are inalienable property, li51ed in Ihe church's inventory, which can be inspected lat any reasonable timel All expenditu￿ incurred during the year on consecrated or benefice buildings and movable ¢hurch furnishing, %thether maintenance or irnprovement, is written off as expenditure in the financial slaleffents. Fixed assets are stated al cost less provision for deprecialion. EquiptrEnl used v*ilhin the church premises is depreaaled on a straight line basis over 4 years except for the sound system, S￿akerS & equipment and the grand piano which arè depreciated over 10 years. Individual rterns of equipment with 8 purchase price of £1,000 or loss are ￿illen off %then thè assel is acquired. Current assets Short-terrn deposits Comprise cash held on deposrt wilh the CBF Church of England Funds. A-12 ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS (continued) For the year Ènded 31 Decefflber 2025 Restricted Income Funds Un￿StrICted Funds TOTAL FUNDS 2025 3024 Income from: 21al Donations and legacies Gift aid dDn8tions Tax recoverable Other Iyonations Colleciions at 5eFvices Gift day Grants. Listed Places ofworship Schemg- VAT Grants.. Other Legacies 278,126 69.828 33A97 1,846 100 2,753 278.226 279, 581 72,581 73, 764 33.497 34, 725 1,846 1,45T 14.772 15,702 2,860 3.438 22,750 21.500 20.000 426.538 449.56T 14,772 2.866 21.OlXI 1,750 407.163 21bl ChU￿h 8Ctwitws Church lettin9S Fees for wedding¥ & funerals Church groups incorne Youth events receipts Sundry incom• 19.375 13,408 376 6.660 690 3,048 23.172 13.408 376 5,660 690 3,048 23.172 9,850 7.330 5.838 1.821 3,015 21,854 21¢> Oth•r trading 8ctlvltl•s Fundra151ng evenis & actvrtts 1.281 1,281 1,281 1,281 2.499 2.499 21dl InY•stmènts Interest 6.481 196 .877 5,898 TOTAL 436,816 20,862 457,668 479.818 Expenditure on: 31al Church actwAtIos MIs510nary and chantAble givin9 (not• 131.. Chuich overseas missionanes and mission SOC*liè$ relLef and development agefieie¥ Home missions and other UK Chanlies P8nsh rel*1 an(J othar gifts 3,000 16.SOO 22.SOO 2.110 44,110 3,000 29,616 28,886 2,861 64,363 4,628 27.027 38.544 2.494 .693 13,116 6.386 7S1 0,25 Ministry.. Diocesan Parish Support Fund Ckrgy expenses Housing cost- Curat• ChikI￿n$. youth & young ad￿￿8 mini61ry ￿$ts Out￿8¢h & community costs Church groups costs Upkèep of services Church running expenses Church & vicarage maintenane• Equipment purchases & deprèciation Church floor & carpet costs Training courses & conferen￿$ Support COSIS. staff stationery and Off￿ Bank & carij transaction chalges Surveyorts Fees Extemal Examinerfs Fees Deanery Cost5 132,000 1.739 132.000 1.739 127, 155 1,907 g.ooo 58,846 42. 795 5.984 17.630 26.429 20415 11.083 18, 752 5.569 47.512 3.501 283 68,221 43.956 4.571 25.912 31,396 23,265 15.419 58,221 43,966 6,446 26,912 31.396 23,265 15,419 876 2,577 54,293 3,802 335 2.153 1,590 2.577 54,293 3,802 335 2,153 1,$90 581 467,048 470.954 1.4QO 581 21.709 445,339 31bl Other tradAng activities Fundra151ng evenl$ costs 108 21,817 108 467,1S6 113 411,067 TOTAL 445.339 STAFF COSTS 2026 2024 Wage5 and salarie5 Social security cost5 Pension & life insurance Costs 148,419 6,438 8,199 163,056 131.799 4.353 T.160 743.312 A-13 ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS {¢ontinuedl For the year ended 31 December 2025 4. STAFF COSTS Icontinuedl The average number ol ernployees dunng the year was 812024." 91 and comprised lull time. an operation man8ger. a commuftity pastor," part time." 8 youth. families & childrtn's pastor. a w#)rship p8Stor and assistant pastois for Children and Youlh. an adrninistratof and a p18nisL Al the staff are enrolled In the Pension Builder 2014 Scheme of the Church Workers Pension Fund for lay staff. The scheme Is administered by the Church of England Pengons Board. The scheme Is a defined benefit scherne The Scheme Is considered to be a multi-employer scheme as described In Section 28 01 FRS 102. This is because It is not possible to attribule thè Pension Builder Scheme's asset5 and liabilities to specific employers and that COntri￿tIonS a￿ acc4yJnted for as Il the Sd*me were a dèfined contribution 5ch8me. The pension costs char9ed to the SOFA in Ihe year amounted to £7,45912024 £6,519). staff costs irclvde reduncjancy costs of £1.087 12024". £nill paid dunng the year No employee's remuneration exceeded £60.(KJO In the year The Vicar. chairman of the PCC, Vfds reimbursed expenses amounting to £1.73912024.' £1.9071. No olher payments were made to PCC members. FIXED ASSETS T8ngible assets Office, audio-vlsual, kItC￿n equlpmènt and furnlture Cost blf al 1 1.2025 Additions in year Disposals in year cjf at 31 12.2025 bllal 1.1 2025 Disposa15 in year Char9& In year rJfat31.122025 fat1.12025 ejf at 31 12.2025 71,846 11.565 2,381 81.030 25.150 12.3811 10.091 32,860 46.6 48,17 Deprè¢latlon N•t Book Value 6. ANALYSIS OF NET ASSETS BY FUND Unrestri¢tsd A￿trIcted 2025 Fund• Income Total Fund$ Unre$trlct•d Re5tri¢t•d 2024 Funds In¢om8 Total Funds Fixed Assets Current Assets Current Liabilities 48,170 207.953 14,057 242,066 48.170 7,676 215,629 14,057 7,676 249,742 46.096 213,022 9. 129 ?￿.589 46,696 8.687 221.709 46 9.175 8,641 259.230 DEBTORS 202S 2024 al Unrestricted funds.. Tax recoverable Prepayments and aurued Incorne 5,262 10,028 15.2 2.802 4, 798 1.600 bl Restricted income funds.. Tax recoverable Interest receivable 411 429 60 459 Total Dèbtors 15,749 8.089 LIABILITIES: Amounts falling due in one y•ar al Unrestricted funds. Accruals for good5 and services Payroll Other credito 2025 2024 7,479 4.029 2.549 14,057 3.833 2,924 2,372 9129 bl Restricted funds" Accruals for goods and seNces Total Credltors 14.057 9.175 A-14 ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2025 FUNDS Desi The Church Repair5 Fund is for major repairs & renewals to Ihe church building. The Youlhwork Fund is for expendilure supporttng Ihe youthwork of the church. The Churth Development Fund is lor the re(levelopment of the thurch building. R Iricted-. The Pastoral Fund is lor the pastoral needs wilhin the ministry (trf St Paul's. The Area Oean Expenses Fund is for grants from the Diocese and their utilisation by the Vicar in thè course of his duties as Area Dean. specif￿ collections are those amounts received by Ihe thurch for particular appeals, charities. missions or rel￿f agencies and include Gift Day donalions.lsee also note 131 The Evergreens Fund shows restricled grants and donations received and their expenditure in the year Iof thè programme of activities for those aged over 65. The bulk of the Iransadions incurred by this rninislry. which is considered an inlegral part of the over811 ministry of St Paul's, Is feportad in the General Fund. The balance of the fund which had arisen from altendance charges was transferred lo the General Fund in 2024. The Carpel Fund for the replacemgnl of the thurch carpet was fully spenl in 2024. 10. SUMMARY OF FUND MOVEMENTS Durlng 2025 B•l•nce at 1 January 2025 In¢ome Exp•nditure Tran$hrn B•lancg at b•iwven rnovernent 31 Dec8mb8r funds In fund• 2025 Unreslri¢ted'. General Fund Dèsignaied.'Church Repairs Youthwork Fund Church Developm¥nl FurKI 144.819 26.213 18.054 63.503 250.589 433,573 1430.8221 513 112.0731 1,098 11.8031 1.632 436.816 2,751 111,5601 17051 991 8,523 147,570 14.653 15,349 84,494 242,066 445.339 Réstricted.. Pastoral Fund Area Oean Expenses Specific ColleclK)ns Evergreens Fund 7.812 193 17511 1.003 15811 18.781 119.6101 875 875 20.852 21,8171 457,668 1467,1561 15581 422 18291 7,254 422 829 8.641 259,230 Total 7.676 249,742 19.4881 During 2024 Balance at 1 January 2024 Income Exp8ndltuf8 Tr•n¥fer8 Net Balance at behv8en movement 31 December nds in funds 2024 Unreslricled.. General Fund Designat8d.Church Repairs Youthwork Fund Church Development Fund 134.077 25.OL 19.027 42.578 220.682 450. 154 (404.959) {34.4531 10.742 321 {19. 108) 20.0(Jg 7.213 2.220 15,1931 (2.973) 925 20.925 453.620 29,9Q7 744,819 26,213 76,054 63,503 250.589 20.0 5.547 429.260 Restii¢ted'. Pastoral Fund Carpet Fund Specific Collections Evergreens Fun¢J 8.005 9.021 7.379 5.392 29. 791 250.479 211 14041 {9.077J 27. 762 128,3121 4.175 (4.020 26. 798 141.807) 419.818 {477.0671 (193) {9.021J (6.55Q) 5.5471 (5.392 5.547) {21. 756) 8. 751 7.812 829 Totsl 8.641 259.230 A-15 ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS {¢ontinued) For the year end8d 31 Oecembèr 2025 11. CHURCH HALL St Paul's C¢mmunity Hall Trust which holds and manage5 Ihe Hall In Park Road is a separately registered charity and is conne¢ted to the PCC in that the PCC appoints the trustees and PCC members Constitute a majority of those tW5te9s. Durir4J the year the PCC received grants from this charity totalling £20,00012024'. £19.0001. 12. RELATED PARTY TRANSACTIONS Mrs G Rylett and Mrs C Buchner, bolh wives of PCC members, and Mrs C Dennis, mother ol a PCC member are eFnploye