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← The Parochial Church Council Of The Ecclesiastical Parish Of The Church Of The Good Shepherd, Carshalton Beeches

2025-12-31-accounts

Charity registration number 1132301 (England and Wales)

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

The Parochial Church Council ofthe Ecclesiastical Parish Church ofthe Good The Parochial Church Council ofthe Ecclesiastical Parish Church ofthe Good The Parochial Church Council ofthe Ecclesiastical Parish Church ofthe Good
Shepherd, CarshaltonBeeches
Annual Report and Financial Statements ;
ofthe Parochial Church Council
for the year ended 31 December 2025
INCUMBENT: The Rev Kevin Lewis
38 Beeches Avenue
Carshalton
SM5 3LW
BANKERS: Barclays Bank Plc
39 -43 High Street
Sutton
SM1 1DR
The Central Board of Finance ofthe Church of England
CCLA Investment Management Limited
One Angel Lane
London
EC4R 3AB
INDEPENDENT EXAMINER: Warner Wilde Limited
4 Marigold Drive
Bisley
Woking
Surrey
GU24 9SF
ALL CORRESPONDENCE TO: Mr Chris Nutting
1 The Close
Carshalton
SM54PE

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

CONTENTS

Page
PCC Members' report 1-3
Independent examiner's report 4
Statement offinancial activities 5-6
Balance sheet 7
Notestothefinancialstatements 8-18

The Parochial Church Council of the Ecclesiastical Parish Church of the Good Shepherd, Carshalton Beeches ANNUAL REPORT For the year ended 31 December 2025

The Trustees present their annual report and financial statements for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2019.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Parochial Church Council (PCC) is a corporate body (governed by PCC Powers Measure 1956, Church Representation Rules 2017) and is a registered charity, number 1132301.

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. Members can be co-opted by the PCC.

During the year the following served as members of the PCC

Incumbent: : The Rev Kevin Lewis

Assistant Curate:

The Rev lan Nott Churchwardens: Mr Mark Crompton (until APCM 11.05.2025) Mr Anthony Thompson Mrs Cheryl Hudson (from APCM 11.05.2025) Representation on the Deanery Synod: Mr Mark Crompton Mr Peter Graystone Mr John Munt

Members:

Mrs Hannah Flowers Mrs Anna Garratt (from APCM 11.05.2025) Miss Jude Germain Mr Nicholas James (until APCM 11.05.2025) Mr Chris Nutting Treasurer Mrs Dilani Pararajasingam Mr Michael Potter Mrs Ruth Rutt Mrs Margaret Stevens (from APCM 11.05.2025) Mrs Michaela Strivens Ex-officio: Mrs Moira Alexander PCC Secretary

1

The Parochial Church Council of the Ecclesiastical Parish Church of the Good Shepherd, Carshalton Beeches ANNUAL REPORT (continued) For the year ended 31 December 2025 COMMITTEES

The full PCC met six times during the year in January, March, May, July, September and November. The PCC members, who are also Trustees for the purpose of charity law, are, if they are not ex-officio or co-opted members, nominated and elected at the Annual Parochial Church Meeting. New members of the PCC are inducted into the workings of the Parochial Church Council through meetings with existing members of the PCC, the churchwardens and the Incumbent. The training of new PCC members is on-going, and information is cascaded to them from the Diocese, the Deanery, the Vicar and the Churchwardens.

STANDING COMMITTEE

This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council.

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

The PCC of the Church of the Good Shepherd has the responsibility of co-operating with the incumbent, in promoting in the ecclesiastical parish the whole mission of the Church. Our vision as a PCC is to be ‘faithful stewards, strategic planners and prophetic thinkers’, within the wider parish vision of being Rooted in Christ, Growing in Faith and Fruitful in Love.

ACHIEVEMENTS AND PERFORMANCE

The electoral roll for 2025 stood at 130 of whom 78 are resident in the parish and 52 are not resident in the parish.

Our vision is to be Rooted in Christ, Growing in Faith and Fruitful in Love, which means that all of what we do comes out of our faith and worship. With this in mind, we are pleased that we have had several new people join the church across the age range, which has included new young children joining Kids@10, and our youth groups continue to thrive, including 14 who went to the youth camp Satellites. The Sunday 8.30am Holy Communion and the Wednesday 9.30am Holy Communion both have good, regular attendance, some of who only attend those services. We offered two Sunday evening courses, Jesus Story: Foundations and the Start Course, along with some evening services throughout the year, and we have 5 home groups totalling around 40-50 people.

We continue to reach out to families through Twiglets, and older people through activities such as Shepherd Singers, Game On and Afternoon Tea Parties, and to the whole church community through the monthly Holy Roast. Our support for the bereaved continued through the Bereavement Journey courses, and the fortnightly BEES support group. Our summer and Christmas fairs continued to be a great success, with good numbers coming, a great atmosphere and lots of money raised for the charities that we support.

Overall, we feel confident that although there are always challenges, and improvements to be made, we are operating in line with our mission and vision.

SOUTH SIDE PROJECT

Majority of the refurbishment to the South Side Extension was carried out during the summer of 2024 although a few smaller jobs which remained outstanding were completed in 2025.

FINANCIAL REVIEW

In 2025 Conference Centre and Church Hall income amounted to £73,802 (2024: £ 72,008). In 2025, donations and legacies including gift aid recovered amounted to £ 193,030 (2024: £ 200,776).

2

The Parochial Church Council of the Ecclesiastical Parish Church of the Good Shepherd, Carshalton Beeches ANNUAL REPORT (continued) For the year ended 31 December 2025

The Incumbent is aware of the changing demographics and financial situations of the congregation. In October 2025 there wasa financial appeal. As a result of this sixteen people joined stewardship for the first time and thirty people increased their stewardship. The next financial appeal is likely to take place in early 2027. Together with the Treasurer and the Churchwardens, careful attention will continue to be given to the church’s income and expenditure. A budget has already been prepared for 2026.

We are pleased that we were able to support overseas and home missions to the extent of £24,245 (2024: £ 37,475) due to the generosity of our congregation.

RISK MANAGEMENT

The Churchwardens and the PCC are committed to best practice in all matters concerning safeguarding issues as recommended by the Diocese. The PCC is appraised for these specialised areas of risk management by qualified members of the congregation and other specialists within the Deanery and Diocese. The management of these risks is reviewed annually, and systems and procedures are established to manage them. The PCC is aware of its duty to have regard to the Safeguarding and Clergy Discipline Measure 2016 and the House of Bishops ‘guidance on safeguarding children and vulnerable adults and works in line with Diocesan policies and procedures.

RESERVES POLICY

The general fund (£241,721) and the designated charity fund (£10,132) are both unrestricted. There is a restricted charity fund of (£521).

KEY MANAGEMENT PERSONNEL

The trustees consider the Members of the PCC as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a dayto-day basis.

Trustees are required to disclose all relevant interests and register them with the secretary and in accordance with the charity's policy withdraw from decisions where a conflict of interest arises. Neither the charity nor any of the trustees presently have such interests but any such interests would be disclosed should they arise.

Fran Lewis, the wife of the Incumbent, the Rev. Kevin Lewis, has been employed (part time) since April 2019 as Church Centre Manager (note 11).

On behalf of the PCC

Rev-Kevin_Lewis-(tricumbent)

3

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

INDEPENDENT EXAMINER'S REPORT TO THE PCC OF THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES eee

| report to the PCC on my examination of the financial statements of The PCC of Church of the Good Shepherd Carshalton Beeches (the church) for the year ended 31 December 2025.

Responsibilities and basis of report

As the PCC of the church you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

| report in respect of my examination of the church’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. Independent examiner's statement Since the church's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. | understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

| have completed my examination. | confirm that no 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 church as required by section 130 of the Charities Act 2011. 2 _ the financial statements do not accord with those records: or 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.

| 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 financial statements to be reached.

F J Wilde FCCA MBA DChA

Warner Wilde Limited 4 Marigold Drive Bisley Surrey Date: oo. eeceeetecee:

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2025 FOR THE YEAR ENDEDYEAR ENDEDENDED 31 DECEMBER 2025
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Currentfinancial year Unrestricted
funds		 Unrestricted
funds		 Restricted
funds		 Total Total
general designated
Notes 2025
£		 2025
£		 2025
£		 2025
£		 2024
£
Income from:
Donations and legacies
Charitable activities
Investments		 3
4
5		 168,326
76,095
7,584		 16,441
-
-		 8,263
-
-		 193,030
76,095
7,584		 200,776
13,414
10,914
Totalincome 252,005 16,441 8,263 276,709 285,104
Expenditure on:
Raising funds
Charitable activities		 6
7		 466
226,810		 1,355
14,361		 -
8,696		 1,821
249,867		 1,417
339,638
Totalexpenditure 227,276 15,716 8,696 251,688 341,055
Net income/(expenditure) and
movement infunds 24,729 725 (433) 25,021 (55,951)
Reconciliation offunds:
Fund balances at 1 January2025 216,992 9,407 954 227,353 283,304
Fund balances at 31 December
2025 241,721 10,132 521 252,374 227,353

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

TT

5.

THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

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Priorfinancial year Unrestricted Unrestricted Restricted Total
funds funds funds
general designated
2024 2024 2024 2024
Notes £ £ £ £
Income from:
Donations and legacies 3 169,907 17,288 13,581 200,776
Charitable activities
Investments		 4
5		 73,414
10,914		 -
-		 -
-		 73,414
10,914
Total income 254,235 17,288 13,581 285,104
Expenditure on:
Raising funds 6 - 1,417 - 1,417
Charitable activities 7 311,949 14,171 13,518 339,638
Total expenditure 311,949 15,588 13,518 341,055
Net income/(expenditure) and movement in funds (57,714) 1,700 63 (55,951)
Reconciliation of funds:
Fund balances at 1 January 2024 274,706 7,707 891 283,304
Fundbalancesat31December2024 216,992 9,407 954 227353

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

BALANCE SHEET

AS AT 31 DECEMBER 2025

SSeS SSeS SSeS SSeS SSeS SSeS
2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 14 4,087 4,377
Current assets
Debtors 15 18,674 21,667
Cash at bankand in hand 234,035 210,090
252,709 231,757
Creditors: amounts falling due within 16
one year (4,422) (8,781)
Net current assets 248,287 222,976
Total assets less current liabilities 252,374 227,353
The funds of the church
Restricted income funds 18 521 954
Unrestricted funds - general 20 241,721 216,992
Unrestricted funds - designated 19 10,132 9,407
252,374 227,353

The financial statements were approved by the PCC on AGAe Mand. 2 a9alae &

~Iat C Nutting \ Memberof the PCC

Sa Enna

27s

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

eee 1 Accounting policies Charity information

The PCC of Church of the Good Shepherd Carshalton Beeches is a corporate body (governed by PCC Powers Measure 1956, Church Representation Rules 2017) and is a registered charity, number 1132301. 1.1 Basis of preparation The financial statements have been prepared in accordance with the church's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The church is a Public Benefit Entity as defined by FRS 102. The church has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the church. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2. Going concern At the time of approving the financial statements, the PCC have a reasonable expectation that the church has adequate resources to continue in operational existence for the foreseeable future. Thus the PCC continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3. Charitable funds Unrestricted funds are available for use at the discretion of the PCC in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the church is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the church has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the church has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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Irrecoverable VAT is charged against the expenditure heading for which is was incurred.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

AV Equipment 25% Straight Line Office Equipment 25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the church reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

Financial instruments are recognised in the church's balance sheet when the church becomes party fo the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies (Continued) Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the church’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the church is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the church’s accounting policies, the PCC are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

SSeS

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Services provided under contract 2,293 1,406
Charitable rental income 73,802 72,008
76,095 73,414

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 7,584 10,914

6 Expenditure on raising funds

Unrestricted Unrestricted Total Unrestricted Unrestricted Total
funds funds funds funds
general designated general designated
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Fundraising and publicity
Otherfundraisingcosts 466 1,355 1,821 - 1,417 1,417

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 wi i i

7 Expenditure on charitable activities

Charitable
activities		 Charitable
activities
2025 2024
£ £
Direct costs
Staffcosts 20,957 19,774
Depreciation and impairment 290 290
Diocesan Parish Pledge 94,500 91,300
Maintenance and repairs 29,273 53,098
Ministry 22,280 17,760
Curate's accomodation 13,000 13,000
Other expenditure 7,642 10,125
South Side Project Maintenance and repairs 9,497 69,470
197,439 274,817
Grant funding of activities (see note 8) 24,245 37,475
Share ofsupport and governance costs (see note 9)
Support 26,191 25,528
Governance 1,992 1,818
249,867 339,638
Analysis byfund
Unrestricted funds - general 226,810 311,949
Unrestricted funds - designated 14,361 14,171
Restricted funds 8,696 13,518
249,867 339,638
8 Grants payable
Charitable
activities		 Charitable
activities
2025 2024
£ £
Grants to institutions:
Other 24,245 37,475

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |9|Support|costs|allocated|to|activities| |2025|2024| |£|£| |Utilities|14,376|14,023| |Insurance|5,710|5,600| |Church|Hall|expenses|4,874|5,271| |Fees|1,231|634| |Governance|costs|1,992|1,818| |28,183|27,346| |Analysed|between:| |Charitable|activities|28,183|27,346| |2025|2024| |Governance|costs|comprise:|£|£| |Independent|examiners|fee|1,992|1,818| |1,992|1,818| |10|Net|movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for|the|independent|examination|of|the|charity's|financial| |statements|1,992|1,818| |Depreciation|of owned|tangible|fixed|assets|290|290|

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11 Pcc

One of the PCC received remuneration or benefits during the year in their role as PCC member of £3,818 for phone, travel and sustenance.

One PCC member received a salary commensurate with her role as Church Lettings Manager.

12 Employees

The average monthly number of employees during the year was:

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||||| |---|---|---|---| |2025|2024| |Number|Number| |Parish|Administrators|2|2|

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

a a a a
12 Employees (Continued)
Employment costs 2025 2024
£ £
Wages and salaries 18,956 18,408
Other pension costs 2,001 1,366
20,957 19,774

The church employs two part-time Parish Administrators (2024: two), including amounts paid to a party related to K Lewis of £11,829.24 (2024: £11,485).

There were no employees whose annual remuneration was more than £60,000.

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Tangible fixed assets

14 Tangible fixed assets
AVEquipment Office Total
Equipment
£ £ £
Cost
At 1 January 2025 2,327 2,340 4,667
At 31 December2025 2,327 2,340 4,667
Depreciation and impairment
At 1 January 2025 97 193 290
Depreciation charged in the year 97 193 290
At 31 December 2025 194 386 580
Carrying amount
At 31 December2025 2,133 1,954 4,087
At 31 December2024 2,230 2,147 4,377
15 Debtors
2025 2024
Amounts falling due within one year: £ £
Otherdebtors 12,253 15,888
Prepayments and accrued income 6,421 5,779
18,674 21,667

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

16 Creditors: amounts falling due within one year

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Other|creditors|1,518|100| |Accruals|and|deferred|income|2,904|8,681| |4,422|8,781| |17|Retirement|benefit|schemes| |2025|2024| |Defined|contribution|schemes|£|£| |Charge|to|profit|or|loss|in|respect|of defined|contribution|schemes|2,001|1,366|

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The church operates a defined contribution pension scheme for ail qualifying employees. The assets of the scheme are held separately from those of the church in an independently administered fund.

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

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|||||||||| |---|---|---|---|---|---|---|---|---| |At|1|January|Incoming|Resources|At|31| |2025|resources|expended|December| |2025| |£|£|£|£| |Charity|Fund|954|8,263|(8,696)|521| |Previous|year:|At|1|January|Incoming|Resources|At|31| |2024|resources|expended|December| |2024| |£|£|£|£| |Charity|Fund|891|13,581|(13,518)|954|

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The restricted charity fund is sourced by special collections (such as The Children's Society, Macmillan Cancer Support, Bishop's Lent Appeal), which are then passed on to the relevant charity.

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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19 Unrestricted funds - designated

These are unrestricted funds which are material to the church's activities.

At 1 January Incoming Resources At 31
2025 resources expended December
2025
£ £ £ £
General Charity Fund 9,407 16,441 (15,716) 10,132
Previous year: At 1 January Incoming Resources At 31
2024 resources expended December
2024
£ £ £ £
GeneralCharityFund 7,707 17,288 (15,588) 9,407

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January Incoming Resources At 31
2025 resources expended December
2025
£ £ £ £
General Charity Fund 31,379 2,348 (4,011) 29,716
General funds 185,613 249,657 (223,265) 212,005
216,992 252,005 (227,276) 241,721
Previous year: At 1 January Incoming Resources At 31
2024 resources expended December
2024
£ £ £ £
General Charity Fund 29,679 17,288 (15,588) 31,379
General funds 245,027 236,947 (296,361) 185,613
274,706 254,235 (311,949) 216,992

The designated general charity fund is sourced by the income from two annual fairs and any donations made by a member of the congregation for charitable use.

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THE PCC OF CHURCH OF THE GOOD SHEPHERD CARSHALTON BEECHES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

SSE

21 ~=~Analysis of net assets between funds

Unrestricted Unrestricted Restricted Total
funds funds funds
general designated
2025 2025 2025 2025
£ £ £ £
At 31 December 2025:
Tangible assets 4,087 - - 4,087
Current assets/(liabilities) 237,634 10,132 521 248,287
241,721 10,132 521 252,374
Unrestricted Unrestricted Restricted Total
funds funds funds
general designated
2024 2024 2024 2024
£ £ £ £
At 31 December 2024:
Tangible assets 4,377 - - 4,377
Current assets/(liabilities) 212,615 9,407 954 222,976
216,992 9,407 954 227,353

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