2025-12-31-accounts

Parish of St Leonards on Sea St Leonard and St Ethelburga Registered Charity No 1132025 ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER . 2025

----- Start of picture text -----
,
----- End of picture text -----

|

CONTENTS

Annual Report Page 2-6 Independent Examiner’s Report Page 7 Statement of Financial Activities Page 8 Balance Sheet Page 9 Notes to the Accounts Page 10 - 18

Minister in Charge: Revd Matthew Foy

Honorary PCC Treasurer: Mrs Janet M. Crawford

Independent Examiner: Deborah Hargreaves. FCA, Acuity Professional Partnership LLP Unit 2.02 High Weald House, Glovers End Bexhill on Sea TN39 5ES

Banks: National Westminster Bank PLC, Havelock Road, Hastings CAF Bank Ltd, West Malling, Kent, ME19 4JQ

St Ethelburga’s Church, Annual Report 2025

Our aims and purpose as a charity.

The PCC has the responsibility of co-operating with the Priest in Charge in:

• ° the promotion of the gospel of the Lord Jesus Christ according to the doctrines and practices of the Church of England;

• . promoting in the parish the whole mission of the church, pastoral, social, evangelistic and, ecumenical:

• ° to know Jesus better and make Him better known; . practical support and care for people in the parish, from the youngest to the eldest, irrespective of level of need or, ability to pay; and

• . providing financial support those in need and, to other organisations with similar objectives. When planning our activities for the year, the PCC considered the Charity Commission’s guidance on public benefit and the specific guidance on “charities for the advancement of religion’.

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults.

What we planned to do to achieve our charitable objectives

We enable as many people as possible to worship at our church:

• e Enabling as many people as possible to become part of our parish community e Teaching, baptising and nurturing new and existing believers.

• We offer services of worship to God:

• e Maintaining an overview of worship throughout the parish e Considering how services can involve the many groups that live within the parish e Putting faith into practice, through prayer and scripture, music and sacrament.

• We promote the gospel and pray that the unchurched may find life in Jesus Christ:

• e Assisting people from all walks of life to develop their knowledge of, and trust in, Jesus e Holding courses to advance religion and providing educational courses e Establishing midweek small groups at which we learn about the Bible, with worship, prayer and fellowship.

• We engage in evangelism and outreach to the parish in various ways:

• e Reaching out to the unchurched through provision of the community activities. This includes a toddler group and a community choir.

• e Providing courses for explore the Christian faith

• We provide a building for people enjoy:

• e Maintaining the fabric of the church building e Enabling an appreciation of the church building by the community as an important community facility.

• We provide tangible pastoral and financial support to the poor and needy:

• e Providing pastoral care for people whether part of the church family or not e Collecting donations for the foodbank at harvest

• We consider the needs of people served by other charities and overseas e Giving grants to wider Christian charities e Giving grants to missionary organisations.

-2-

What we achieved and how we affected people’s lives:-

All significant decisions about the running of the Church are made by the PCC which met 6 times during 2025.

At the May APCM, we said thank you to Paul Longworth and Felicia Duke both of whom stepped down from the PCC. We also welcomed Mandy Soan to the PCC.

Attendance at Worship

The church family welcomes all who would like to know more about the Lord Jesus Christ. Attendance at worship is voluntary and open to all.

At the APCM we had 59 people on the parish electoral roll which was completely renewed in 2025. The average weekly attendance, as recorded in October 2025, was 48 adults and 12 children. age-appropriateDuring the Sundayteachingmorningandservice,activities.any children present have the opportunity. to have a time of

In addition to our main Sunday morning service at 10am; we also held a monthly messy church service for local families. The Church also held a weekly prayer meeting and a monthly prayer meeting on a Sunday afternoon.

Teaching, baptising and nurturing new and existing believers In 2025 our Sunday sermons have looked at the bible books of 1 Thessalonians, Mark, Psalms, Acts and Genesis with a thematic series on the Holy Spirit. These sermons have been given by the minister and the four authorised preachers. They aim to provide practical application of the bible to daily life. We also held two bring and share lunches.

In addition to our Sunday services, the church has a number of midweek groups where people meet for fellowship, bible study, prayer and mutual encouragement.

Our minister also ran the 321 Course to enable people to investigate the Christian faith. In Lent 2025 we ran two book groups looking at the Beatitudes.

Four members of the church family; Doreen Cooke, Paul Longworth, Anita Tookey and Linda Fletcher died during 2025. We give thanks for their lives and service of the church. We also had one adult and one child baptism.

Evangelism and Outreach

The Church continued to reach out to the local community through the church toddler group (Morning Stars), anew monthly youth group (Ignite), messy church and a community choir. We also held an afternoon tea in conjunction with the West St Leonards Forum, a quiz night and two musical concerts. All these activities were open to everyone and the hope is that through the relationships built there will be opportunities to share the Christian faith.

Church School

The Church continues to have a very strong relationship with St Leonards CE Primary Academy. Our minister leads worship each week, a member of our church provides counselling through the Charity TLG (Transforming Lives for Good) and the church regularly gives the children a drama presentation through Open the Book. The school have also brought classes to the Church building to learn about the Christian faith and held a Christmas and Easter service in the church.

-3-

Provision of the church building for people to enjoy

The Church building is used each week for a variety of church activities. Other non-church groups which met regularly in the church in 2025 included Rainbows; Brownies and the St Leonard’s Writers.

Staffing

In June 2025 the PCC employed Sara Ainsworth on a two-year contract as a part time Families’ Worker following a successful bid for £15,000 of funding over three years from the Diocese of Chichester mission fund. This appointment has allowed us to expand and develop the ministry to children and young people.

Maintenance and Improvement of the church building

The Church has continued to maintain the building to enable it to be used for a range of ministry and community activities that will benefit many in the local neighbourhood. This has included:

• e repairing and painting the railings around the church; e purchasing a new commercial dishwasher for the kitchen; e repairing the coping and leadwork above the former north entrance;

• e having the fire extinguishers tested and replaced where necessary;

• e carrying out PAT testing of all electrical items; and e having the grass regularly mown and the paths cleared of weeds.

The Church building also had its quinquennial inspection in 2025 which was overall very positive. The actions recommended in the report will be progressed in 2026.

Church Properties

The PCC continues to lease for the former church hall next to the church to a local business. The income supports the work of the church. The PCC also continues to rent out a two-bedroom flat it owns on the sea front.

The PCC is also responsible for the churchyard of the former St Leonards Parish Church. This remains insured by the Diocese of Chichester on behalf of the PCC. The Diocese are in discussions with a possible future purchaser and it is hoped this might progress in 2026. Any future sale will be dependent on a suitable scheme being agreed with the Church Commissioners.

Provision of pastoral care

The church has a combination of midweek groups and a pastoral care team to support people within our church community.

Provision of support to the poor and needy

In September for harvest, at one of the concerts and at the Christmas Carol Service we had a collection for the foodbank. The PCC also nominated three charities to receive our mission giving — Open Doors; Hope Now and TLG (Transforming Lives for Good). Several other smaller grants were also given.

Future of the Charity

it is the medium-term plan of the Diocese of Chichester to merge the Church with St Matthew’s Church in St Leonards on Sea to form a new benefice. This project will only begin to progress once the future of the former church of St Leonard on the seafront has been determined.

-4-

Financial Review

The total receipts on general unrestricted funds were £97,427 and are detailed in the financial statements. The accounts have been prepared under Charity Commission regulations (SORP (FRS 102))

INCOME

• e In 2025 the planned giving was similar to 2024 but there was a 24% increase in loose collections, and we are very grateful for the generosity of the congregation. The amount of Gift Aid claimed was slightly reduced and we didn’t hold a gift day in 2025.

• e We received a legacy from Marian Povey of £28,367 for which we are so grateful. The PCC will discuss the use of this money.

• e We had a number of donations and some of this money went towards replacing the dishwasher.

• e We sadly had four funerals.

• e The Diocese were extremely generous and gave us three grants — one of £7,500 towards the cost of the Families and Children’s Worker; one of £10,007 which was 90% of the estimate for the work on the North Copings; and £2,000 towards equipment for Children and Youth; and we thank them for their generosity.

• e We again benefitted from the interest rates on the bank accounts being considerably higher than in the previous years.

EXPENDITURE

• e The parish share this year was increased to £31,000 in line with the Diocesan recommendation.

• e The PCC agreed to donate 10% of the planned giving to its nominated charities and the details of these donations can be found on page 17 (Notes 11 and 12)

• e The cost of utilities was slightly lower than last year and included a refund from Southern Water for the outage in the middle of the year.

• e Wewere able to complete a number of repairs to the building this year as outlined in note 8. We also replaced the dishwasher and one of the sofas. The Quinquennial inspection was completed including the 5 year electrical survey and repairs.

• e The number of worshippers on Sunday morning has increased and therefore we have moved up a category for the purchase of CCLI licences.

• e The costs of the Families and Children’s Worker have been met by the Diocesan grant and the historical Youth Worker Fund.

• e We have upgraded to door of 1 Victoria Court to meet with the new specifications for fire doors.

• e An asbestos survey was completed on the church hall.

Reserves Policy

1. It is PCC policy to maintain a balance on the general unrestricted funds (excluding property) which equates to approximately two month’s worth of unrestricted working expenses as contingency against unforeseen situations. For 2025 this was £10,247 plus staffing costs of £1,243.

2. It is PCC policy to invest fund balances not immediately required in the CAF Gold account

-5-

Administrative Information

The parish is a charity. (Registration No. 1132025).

During the year the following served as members of the Parochial Church Council (PCC):

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Minister|in|Charge|Rev|Matthew|Foy| |Wardens:|Mrs Sue Anderson| |Mr John|Lyttle| |Representatives|on|the|Deanery|Synod:| |Mrs|Tracey|Foy| |Mrs|Sue|Jenner|(to|29|December|2025)| |Mr|Paul|Longworth|(to APCM)| |Elected|members:|Mrs|Gillian|Benge|(from APCM)| |Mrs|Felicia|Duke|(to APCM)| |Mrs|Janet|Crawford| |Mrs|Brenda|Fiack| |Mr Thomas|Harrison| |Mrs|Ruth|Hine| |Mrs|Nicola|Jenner| |Mrs|Patsy|Johnson| |Mrs Annette|Passley|(from|APCM)| |Ms Amanda|Soan|(from|APCM)|

----- End of picture text -----

Structure, governance and management

Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the incumbent, lay readers and assistants licensed to officiate in the church), the churchwardens, members of the deanery synod (3 Parish reps. elected for three years (from 2023) at APCM) and 9 members, a third of which are elected for a period of three years at the Annual Parochial Meeting (APCM). Members are warmly encouraged to stand for election to the PCC, and we try to ensure a balance of skills and experience where possible.

----- Start of picture text -----
Signed by Rev Matthew Foy
Volto Ty
----- End of picture text -----

Date “30 /o3| 2046

-6-

independent examiner's report on the accounts

----- Start of picture text -----
Report to the trustees/ members ST LEONARD AND ST ETHELBURGA PCC
of
On accounts for the year ended 31/12/2025 1132025
Set out on pages se | 5
----- End of picture text -----

• | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2025

• Responsibilities 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 2011 (“the Act”).

• | 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, | have followed all the applicable Directions given by the Charity Commission under section 145(5}(b) of the Act.

| have completed my examination. | confirm that no material matters have come Independent examiner's statement to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• e the accounting records were not kept in accordance with section 130 of the Charities Act; or

• e the accounts did not accord with the accounting records; or

• e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

----- Start of picture text -----
| 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: 1
| _ AASe Date:| 3113Jooate .
Name: | DEBORAH HARGREAVES
----- End of picture text -----

Relevant professional | FCA qualification(s) or body (if any):

----- Start of picture text -----
Address: |ACUITY PROFESSIONAL PARTNERSHIP LLP |
UNIT 2.02, HIGH WEALD HOUSE, GLOVERS END, BEXHILL ON SEA, TN39 SES
----- End of picture text -----

-7-

ST LEONARD AND ST ETHELBURGA PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31st December 2025

The financial effect of our activities during the year can be summarised as follows:

			Unrestricted	Restricted	TOTAL	TOTAL
			Funds	Funds	2025	2024
	Note		£	£	£	£
INCOMEAND
ENDOWMENTS FROM:
Donations and Legacies		2	74,426	19,507	93,933	56,563
Charitable activities		2	1,396	-	1,396	1,372
Other trading activities		2	1,420	-	1,420	1,964
Investments		2	19,542	-	19,542	17,614
Otherreceipts		2	643	-	643	583
TOTALINCOME			97,427	«19,507	«116,934.	78,096
			BR
EXPENDITURE ON:
Raisingfunds		3	(3,144)	-	(3,144)	(3,574)
Charitable activities		3	(74,758)	(22,396)	(97,154)	(67,211)
TOTAL EXPENDITURE			(77,902)	(22,396) ~— (100,298)		(70,785)
			BO
NETINCOMEOR (NET
EXPENDITURE)			19,525	(2,889)	16,636	7,311
TRANSFER BETWEEN
FUNDS		9	.	.	-	.
Reconciliation offunds:
NETMOVEMENTIN			19525	(2,889)	16636	7,311
FUNDS
TOTALS B/F 1 JANUARY			155,815	40,763	196,578	189,267
2025
TOTAL FUNDS C/F
31DECEMBER2025			175,340	37,874	213,214	196,578

_&-

ST LEONARD AND ST ETHELBURGA PAROCHIAL CHURCH COUNCIL

BALANCE SHEET AT 315? DECEMBER 2025

Our financial position and summary of funds at the year end were:

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2025|2024| |Note|£|£|£| |Tangible|fixed|assets|4|154,664|161,691| |Total fixed assets|154,664|161,191.| |Debtors|5|2,430|3,139| |Short term|deposits|0|.| |Cash|at bank and|in hand|61,807|36,947| |Total Current assets|64,237|40,086| |Creditors:|amounts|falling due|within|6|(5,687)|(5,199)| |one|year| |Net|current assets|or|(liabilities)|58,550|34,887| |Total net assets or|(liabilities)|213,214|196,578| |The funds|of|the|charity:| |Restricted|funds|9|37,874|40,763| |Unrestricted|funds|9|175,340|155,815| |Total|charity funds|243,214,|196,578|

----- End of picture text -----

This Financial Annual Report for the year ending 31st December 2025, including the notes following, was approved by the Parochial Church Council (Trustees) on30 Hauela L026 and signed on its behalf by:-

Revd Matthew Foy Nokehons S%5 Janet Crawford UU Ose cRard 7 (Chairman) ~S (Honorary Treasurer)

-9-

ST LEONARD AND ST ETHELBURGA PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st December 2025 1 ACCOUNTING POLICIES

Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with the applicable accounting standards and the current (2016) Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS102))

The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church member

Funds accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes.

Designated funds - monies set aside by the PCC out of unrestricted funds for specific purposes or projects.

Restricted funds - (a) income from trusts which may be expended only on those restricted objects provided in the terms of the trust or bequest; (b) 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 for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

income and endowments

All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.

Donations and legacies

Collections are recognised when received.

Planned giving receivable is recognised only when there is evidence of entitlement, receipt is probable and the amount accords with the Gift Aid declaration or other record of intention to donate. Gift Aid recovered is recognised when the income to which it is attached is recognised. Grants and legacies are recognised when the formal offer, in writing, of the funding is received by the PCC.

Charitable Activities

Statutory fees for weddings and funerals are recognised when the office occurs.

Other trading activities

Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is. recognised either a- when received, or b- in the case of concerts: for the year in which the event occurs, irrespective of date of receipt. Advance bookings are included as creditors until the concert has taken please.

Rents from property are recognised in accordance with the rental agreements, when receipt is probable.

-10-

Investment income

Dividends are accounted for when due and payable. Interest entitlements are accounted for when they

accrue.

All other income

All other income is recognised in accordance with the above overall policy.

Expenditure

Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can

be measured.

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.

Church activities

The diocesan parish share is accounted for on an annual basis, reflecting the allocation set by the Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

Fixed assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.

Moveable church furnishings held by the Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the Church’s Inventory which can be inspected but are not included in the financial statements. All expenditure on consecrated or beneficed buildings and individual items costing under £1,000 are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible fixed assets over their expected useful lives. The rates generally applicable are:

Freehold Property 2% straight line Leasehold Property Not provided for Church equipment 10% straight line Computer equipment 33.3% straight line No depreciation is provided on leasehold property as the useful economic life of these assets exceeds 50 years and residual values so high that potential depreciation would be immaterial. {!t is the PCC’s policy to maintain these assets in a continual state of sound repair. Provision will be made if there has been any permanent diminution in value.

Investments

Investments are valued at cost at the balance sheet date

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors, less provision for amounts that may prove uncollectible. Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank or building society.

-|]-

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2025

2. ANALYSIS OF INCOME AND ENDOWMENTS.

	Unrestricted	Restricted	TOTAL	TOTAL
	funds	funds	2025	2024
	£	£	£	£
Plannedgiving (excltaxrefunds)	17,017	-	17,017	16,266
Plannedgiving (no taxrefunds)	18,470	-	18,470	19,066
Loose cash collections	1,148	-	1,148	932
Gift Aid Recovered	5,101	-	5,101	5,335
Gift Aid Small Donations Scheme	1,452	-	1,452	1,446
Donations	2,788	-	2,788	2,831
Gift Day	0	-	0	10,625
Messychurch	83	-	83	62
Legacies	28,367	-	28,367	-
Grants	-	19,507	19,507	-
Donationsandlegacies	74,426	19,507	«93,933	56,563
Morning Stars	661	-	661	590
Fees for weddings and funerals	735	-	735	782
Charitableactivities	1,396	-	1,396	1,372
Events	69	-	69	894
Refreshments	486	-	486	364
Easyfundraising	15	-	15	16
Hiring ofchurchpremises	850	-	850	690
Othertrading activities	1,420	=	1,420	1,964
BankandCBF deposit interest	1,032	-	1,032	424
Rentfrom letting ofproperty Investments	18,510 19,542	- =	18,510 19,542	17,190 17,614
Hall Insurance	643	-	643	548
Heatingfee	-	-	-	80
Heating feerefund	-	-	-	(45)
Otherreceipts	643	-	643	583
Total income and
endowments on all funds
		_
	97,427	19,507	116,934	78,096

-12-

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2025

3. ANALYSIS OF EXPENDITURE

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted|TOTAL|TOTAL| |funds|funds|2025|2024| |£|£|£|£| |Events|-|-|-|591| |Stewardship|costs|-|-|-|73| |Expenditure|on|flat|3,144|-|3,144|2,910| |Cost of raising|funds|3,144|-|3,144|3,574| |Mission|and|Charitable|Giving| |(note|10/11)|4,040|-|4,040|3,981| |Diocesan|parish|share|31,000|-|31,000|30,000| |Clergy and|other|expenses|2,171|-|2,171|2,403| |Church running expenses|7,008|-|7,008|7,432| |Church maintenance and repair| |(see|note|8)|16,422|10,007|26,429|5,426| |Transfer|cost of chairs|to|assets|-|-|-|(2,249)| |Transfer|cost of dishwasher|to|(3,600)|-|(3,600)| |assets| |Hall|costs|1,093|-|1,093|2,838| |Bank|charges|60|-|60|62| |Upkeep|of services|(inc Messy| |Church)|1,696|-|1,696|1,246| |Children|and Youth expenses|422|343|765|301| |Families|and|Children’s|Worker| |costs|-|7,460|7,460|-| |Administration|costs|1,059|-|1,059|674| |Refreshments|439|-|439|430| |Church insurance|2,611|-|2,611|2,523| |Photocopier|552|-|552|§33| |Governance|780|-|780|720| |Church|flat repairs|2,964|-|2,964|489| |Depreciation|of|hall|and equip|6,041|4,586|10,627|10,402| |Cost of|charitable|activities|74,758|22,396|97,154|67,211| |Total expended on all funds|77,902|22,396|100,298|70,785|

----- End of picture text -----

-13-

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2025

4. TANGIBLE FIXED ASSETS

		Freehold	Leasehold	Church equipment	Church equipment	Total
		land and	Landand
		buildings	Buildings
		£	£&	£&	£	£
		Church	Victoria	Church	Heating
		Hall	Court	Furniture	project
Costor	At 1 January	35,000	90,331	45,863	53,406	224,600
valuation	2025
	Additions	-	-	3,600	-	3,600
	Disposals	-	-	- oe	-
	At 31
	December
	2025	35,000	90,331	49,463	53,406	228,200
Depreciation	At 1 January	16,800	-	8,722	37,387	62,909
	2025
	Provided in
	year	700	-	4,586	5,341	10,627
	At 31
	December
	2025	17,500	-	13,308	42,728	73,536
Net book	At 31
amounts	December 25	17,500	90,331	36,155	10,678	154,664
	At 31 December
	2024	18,200	90,331	37,14]	16,019	161,691

The freehold property consists of the Church Hall, the market value of which was estimated to be £35,000 by St Ethelburga’s PCC in 1997.

£35,000 by St Ethelburga’s PCC in 1997.
The long leasehold buildings comprise the investment property flat at	1 Victoria Court, Marina.
The historical cost ofthis propertywas £90,331. This is not depreciated on a yearly basis.
A replacement dishwasherwas purchased at a cost of£3,600, whichwas	was transferred into		Chruch
Furniture assets. Thiswas not depreciated within the year.
5. DEBTORS
	2025	2024
	£		£
Income Tax recoverable + GASDS	1,489		2,319
Prepayments andaccruedincome	941 2430		820 3,139

-44-

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2025

6. CREDITORS: amounts falling due within one year

			2025	2024
			£	£
Accruals for utilities and other costs			794	-
Other creditors			4,873	4,656
Agencyfunds inhand			-	543
Deferredincome (advanced letting)			20	-
			5,687	5,199
7. ANALYSIS OFNETASSETS	BYFUND
Unrestricted		Restricted	Total	Total
	funds	funds	2025	2024
	£	£	£	£
Fixed assets for churchuse	124,358	30,306	154,664	161,691
Current assets (except cash)	2,430	-	2,430	3,139
Cash atbankandon deposit	54,239	7,568	61,807	36,947
Current liabilities	(5,687)	-	(5,687)	(5,199)
	175,340	37,874.	213,214	196,578

8. SELECTED MAJOR ITEMS OF MAINTENANCE

ITEM		Cost (£
		14,535
Repairstoroof/guttering above chancel
Repairs to churchrailing andrepaintin
		503
Replacement sofa
Replacementmainchurchlightbulbs		504
Replacement tap formain toilet Boiler andradiatorvalverepairs	_	480 1,613
	Quinquennial inspection 927 Securitymarkingforleadonroofandhoppers 135 a

-15-

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2025

9. STATEMENT OF FUNDS

		Balance	Income	Income	Expenditure	Transfers	Transfers	Balance
		b/fwd						c/fwd
		1 Jan25						31 Dec 25
		£	£		£	£		£
Unrestricted and
designatedfunds
General		142,706	68	,265	(61,448)	(7,799)		141,724
Boiler depreciation		5,328		-	(5,328)		-	-
Buildings Fund		2,532		-	(2,532)		-	-
Furniture Depreciation		2,249		-	-		-	2,249
Legacy Mission giving		- -	28,367 -		- (4,040)	- 4,040		28,367 -
Victoria Court (Church flat)		3,000		795	(4,554)	3,759		3,000
		155,815	97,427		(77,902)		-	175,340
			a	)		a		OO
Restricted funds
Furniture depreciation		34,892		-	(4,586)		-	30,306
Buildings Fund		-	10,007		(10,007)		-	-
Families and Children’s
Worker		-	7,500		(6,260)		-	1,240
Children and Youth Fund		-	2,000		(343)		-	1,657
Neighbours		568		-	-		-	568
Youth Worker Totalfunds		5,303 40,763 196,578	- 19,507. 116,934		(1,200) (22,396) (100,298)	ti«‘	- -	4,103 37,874 213,214
10. OVERSEAS CHARITABLE GIVING
							2025
								£
PCC	Open	Doors						1,248
	HopeNow	Now						1,249
Total						—_		2,497

10. OVERSEAS CHARITABLE GIVING

-16-

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2025

12. HOME CHARITABLE GIVING

		2025
		£
PCC
	TLG	1,248
	Open theBook	100
	MessyChurch	100
	Evangelical Alliance	45
	Children’s Society Christingle	50
Total		1,543

During the year there was a collection for the Macmillan Coffee morning which raised £410. Donations from the Christmas services raised £148 for the Hastings Foodbank, and the Children’s Society boxes raised £266

13. STAFF COSTS

Staff costs paid in financial year for Families and Children’s Worker:-

	2025
	£
Salary	6,207
Tax andNI
Pension (Employer)	111
Pension (Employee)	210
Payroll Costs	98
Equipment	566
Training	102
Mobile Phone	97
Other	69
	7,460

14. PAYMENTS TO PCC MEMBERS

One member of the PCC received £54 remuneration for expenses.

-17-

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2025

15. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 2024

	Unrestrict	Restrict	TOTAL
	ed Funds	ed	2024
		Funds
	£	£	£
INCOMEANDENDOWMENTS
FROM:
Donations and Legacies	56,563	-	56,563
Charitable activities	1,372	-	1,372
Other trading activities	1,964	-	1,964
Investments	17,614	-	17,614
Other receipts	583	-	583
TOTALINCOME	78,098	-	~~78,096
	BO
EXPENDITURE ON:
Raisingfunds	(3,574)	-	(3,574)
Charitable activities	(62,850)	(4,361)	(67,211)
TOTALEXPENDITURE	(66,464)	(4,361)	~——-(70,785)
	OO
NETINCOMEOR(NET
EXPENDITURE)	11,672	(4,361)	7,311
TRANSFERBETWEEN FUNDS
Reconciliation offunds:	-		-
		;
	11,672	(4,361)	«S731
	CE
NETMOVEMENT IN FUNDS
TOTALSB/F 1JANUARY 2024	144,143	45,124	189,267
	OO
TOTAL FUNDS C/F
31DECEMBER2024	155,815	40,763	196,578

-18-