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2025-12-31-accounts

ST MICHAEL THE ARCHANGEL, ALCOMBE Registered Charity No: 1132449

The Parochial Church Council of St Michael the Archangel, Alcombe

Annual Report and Financial Statements Year ended 31 December 2025

1

PAROCHIAL CHURCH COUNCIL OF

ST MICHAEL THE ARCHANGEL ALCOMBE

Trustees Annual Report to Year end 31 December 2025

ADMINISTRATIVE INFORMATION

St Michael the Archangel Church is situated in Church Street, Alcombe, Minehead. It is part of the Diocese of Bath and Wells within the Church of England. The correspondence address is St Michael the Archangel Church, Church Street, Alcombe, Minehead, Somerset. TA24 6BL

The Parochial Church Council (PCC) of St Michael the Archangel, Alcombe was entered in the Register of Charities on 4 November 2009: the registration Number being 1132449

PCC members who have served from 1[st] January 2025 until the date this report was approved are:

Name Post Dates if part year:
Incumbent: Revd. Kenneth Cross
Associate Vicar: Revd. Nicola Butcher Chairman
Readers:
Wardens: Mr Lyn Edwards
Deputy Wardens Mrs Sue Smith & Mrs Jane
Jones.
Elected Members
Mrs Audrey Bateman
Treasurer
Mr Jonathan Mills ERO/Secretary
Mrs Sheelagh Spink
Mrs Ruth Gasperini
Mr Lyn Edwards
Mrs Jane Jones
Mrs Pauline Bennett
Mrs Sue Smith

2

STRUCTURE, GOVERNANCE AND MANAGEMENT

The method of appointment of PCC members is set out in the Church Representation Rules. There is no formal induction or training of new PCC members, they are however advised and aware of their responsibilities as Trustees. PCC members are not remunerated. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The National Westminster Bank, Minehead, is the PCC bank. Mr Nick Shattock of Overstream, Porlock, was the appointed Independent Examiner until February 2026. A new auditor will be appointed at the 2026 Annual Meeting.

OBJECTIVES AND ACTIVITIES

St Michael the Archangel PCC has the responsibility of co-operating with the incumbent, the Rev’d Kenneth Cross and Associate Vicar Rev. Nicola Butcher in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church of St Michael the Archangel and has completed a three phase building development programme.

RISK REVIEW

The PCC makes every endeavour to maintain a safe environment for all its activities, worship, church and buildings. A review of the parish property is undertaken regularly.

The PCC and clergy endeavour to maintain the highest standards of care when dealing with the public, church members and vulnerable people. Safeguarding policies are in place.

MISSION AIMS

  1. We remain committed to discerning the vocation of every member of the church community.

  2. We seek to build an all-age, inclusive community of Christians to serve the Parish of Alcombe and ensure that young families are welcomed.

  3. We strive to foster Christian witness and devotion through high standards of worship and music in the Church.

  4. We intend to support the ministry of Christian Pastoral Care and respond to the needs of the people we serve.

  5. We will develop opportunities to nurture Christian discipleship and provide for those who seek to know more of our faith.

  6. We continue to provide sufficient resources to fund the mission of the Church in Alcombe and beyond.

  7. We rejoice in the ministry we share beyond the benefice with both our neighbouring parish of Minehead and our ecumenical partners and others of good will.

  8. 8 The new Grabbist Hill Benefice was created informally in September 2023, with St Michael the Archangel joining with Dunster, Wootton Courtenay and Timberscombe forming new relationships into the future.

3

ACHIEVEMENTS AND PERFORMANCE

Church Attendance

From January 2025 - December 2025. Sunday and weekly services continue to be held. The Sunday service continues to be recorded for those with access to the internet.

As at 31[st] December 2025 there were 44 parishioners on the Church Electoral Roll. The average Sunday attendance was 56, midweek services continued and the average attendance was 16; Young Church attendance varies between 1 to 16. Attendances at Easter and Christmas Services were higher than average, encompassing members of the wider community who perhaps would not normally attend church on a regular basis

Review of the year 2025.

The ministerial team included Rev'd Kenneth Cross, with support from retired priests. In 2025 Revd. Nicola Butcher completed her curacy and was licenced as Associate Vicar, taking on more responsibilities, now dealing with the day to day running of this parish. Her enthusiasm and organisation are fully appreciated. The new member of the Pastoral Team settled well into the role with enthusiasm. New servers have settled well into their roles, assisting at Eucharist Services

The Grabbist Hill Benefice created in 2023; comprising St Michael the Archangel, Alcombe, St Georges, Dunster, St Petrocks, Timberscombe and All Saints, Wootton Courtenay, is running smoothly. Revd Kenneth Cross as incumbent liaised regularly and took services with the other parishes. We will, looking ahead, be revising our mission aims in collaboration with our sister parishes in the benefice as our life together evolves and new strategies emerge. We are still awaiting legal confirmation of the arrangements from the Church Commissioners but have permission from the Bishop to continue acting as a Benefice in the meantime.

In October The Bishop of Bath and Wells, the Rt. Rev Michael Beasley, visited the parishes of the Benefice. The purpose was to get an overall image of what happens in the Benefice prior to Revd Kenneth Cross’s and Revd Nicola Butt’s three year appraisal. On 12th members of SMA congregation had the opportunity to meet him when he joined Alcombe for the morning eucharist; younger members of the church met with him at Dunster on 13th. In the evening members of the PCC met with other PCCs from the benefice at Wootton Courtenay and the Bishop led the meeting.

During the year the PCC met regularly and held extra meetings where necessary. In addition holding an extra meeting involving members of the PCCs from the other churches in the Benefice. The PCC operated through the following committee: Standing Committee in practice taking on the role of Finance Committee, which met as and when required. Safeguarding is on the Agenda at all PCC meetings.

The spiritual, pastoral, ecumenical and social fellowship of St Michael the Archangel (SMA) is thriving. Rev'd. Kenneth Cross, Rev'd Nicola Butcher, the retired Priests, readers, and others contributed to the prayers and liturgy. The Sunday and mid weekly services continued. Evensong was regularly held and once a month an alternative service – ‘Chance Encounters’, was established. This informal afternoon gathering provided opportunities to chat, play board games, table tennis; share tea and to finish, join in a short act of worship, which is entirely optional. This has proved to be popular with young families and some of the more isolated older people. Lent courses were offered and well supported.

The pastoral work of the parish continued. Regular visits to the Residential Homes were maintained. The regular Thursday coffee morning continued and the soup lunch on alternate Thursdays is well attended. Earlier in the year Rev. Nicola proposed the establishment of a Bereavement Cafe. This cafe called ‘Seeds of Hope’ began on 3[rd] December and will be offered once a month.

SMA remains committed to the Exmoor Youth Project and is supportive of the Youth Worker. The work of the EYP continues. Strong links were maintained with the neighbouring parish of Minehead, and with others in the Exmoor Deanery. SMA joined with other parishes in Minehead to provide lent lunches.

4

The West Somerset Food Cupboard Charity still operates from the church premises. It is supported well by the wider community. Community groups, including Minehead Choral Society, the W.I and a thespian group, rent the Narthex.

Work continued on caring for the fabric of the church with repairs and enhancement as necessary. A quinquennial review was last undertaken in March 2023. In 2025 a long awaited report from the architect was discussed and work as necessary prioritised. The PCC reviewed and discussed the position of the Quinquennial.

Financial contributions to the church continued, albeit reduced, and SMA was, once again, through negotiation, able to meet its Parish Share commitment for 2025. Fund raising activities took place during the year including a quiz evening and an Advent Fair, both well supported raising much needed funds. Gift Day – usually held on our Parochial Festival, was supported. An enjoyable and well attended Harvest Supper was held. This was self financing.

The Parish continued its wider missionary work, supports charities where it can and asks for the congregation’s support in this. Our mission aims were due to be reviewed in 2025.

The PCC remains grateful for and appreciative of Rev'd. Kenneth Cross and his wife Sarah - Jane, Revd. Nicola Butcher, Retired Priests, Readers, and others, including all the volunteers who help with the flowers, cleaning parties, coffee and fund raising etc. which helps to maintain the connectivity within our church community, and help it to thrive.

The work of Churchwarden Lyn Edwards in keeping the church safe, compliant and welcoming during the year is recognized and much appreciated; as is the work of deputies, Sue Smith and Jane Jones.

The Rev'd Kenneth Cross, Revd Nicola Butcher and the PCC are grateful for all the support and faithfulness of SMA's congregation.

FINANCIAL REVIEW [ Completed by James Price]

Total incoming resources on ordinary unrestricted funds were £59,895 and are detailed in the Financial Statements. Including restricted fund income of £nil the total incoming resources amounted to £59,895.

Total resources used in the year were £63,795 The largest item of expenditure £43,754 was the Parish Share which is a payment to the Bath and Wells Diocesan Board of Finance to enable it to provide the parish with clergy and support services.

The net result for the year was an excess of expenditure over income of £3,900.

RESERVES POLICY

The PCC has a policy to earmark a £30,000 reserve to cover cash flow and emergencies.

Approved by the PCC at their meeting in

…….. 2026

and signed on their behalf by Chairman

Revd. Nicola Butcher

5

PAROCHIAL CHURCH COUNCIL OF

ST MICHAEL THE ARCHANGEL ALCOMBE

Independent Examiners Report

I report on the accounts for the year ended 31 December 2025, which are set out on pages 7 to 12.

Respective responsibilities of trustees and examiner

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit and consequently I do not express an audit opinion on the accounts.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

James Price 28 Quarry Close Alcombe Somerset TA24 5AG

6

PAROCHIAL CHURCH COUNCIL OF

ST MICHAEL THE ARCHANGEL ALCOMBE

Income and expenditure account for the year ended 31 December 2025

Unrestricted
Funds
Restricted
Funds
Total
2025
Notes
£
£
£
Income
Tax efficient planned giving
26,983
-
26,983
Other planned giving
1,180
-
1,180
Collections at services
3,783
-
3,783
Other recurring giving (includes Gift days,
fetes)
2,923
-
2,923
Non-recurring giving/donations (includes
special appeals)
1,590
-
1,590
Music fund (restricted)
-
-
-
Charitable income (restricted)
-
-
-
Tax recovered through Gift Aid
7,204
-
7,204
Legacies received
-
-
-
Income from grants
-
-
-
Fund raising (sponsored activities, jumble
sales)
742
-
742
Interest/dividends received
3,655
-
3,655
Statutory fees retained by the PCC
4,375
-
4,375
Hall lettings
1,910
-
1,910
West Somerset Food Cupboard contribution
5,500
-
5,500
Other receipts
50
-
50
Total Income
59,895
-
59,895
Total
2024
£
28,232
1,260
3,980
748
896
1,000
200
7,146
-
-
1,198
3,985
5,170
2,388
5,500
257
61,960

7

PAROCHIAL CHURCH COUNCIL OF

ST MICHAEL THE ARCHANGEL ALCOMBE

Income and expenditure account for the year ended 31 December 2025 (continued)

Unrestricted
Funds
Restricted
Funds
Total
2025
Notes
£
£
£
Expenditure
Church Activities
Mission giving and donations
-
-
-
Diocesan Parish Share
43,754
-
43,754
Salaries and honoraria
4,794
-
4,794
Clergy expenses
-
-
-
Church Expenses
Mission and Evangelism, outreach, courses
1,031
-
1,031
Routine repairs and maintenance
538
-
538
Vicarage repairs
-
-
-
Insurance

1,524
-
1,524
Miscellaneous: Printing, stationary, cleaning,
materials, telephone
1,890
-
1,890
Churchyards
968
-
968
Upkeep of services, organ tuning, worship
materials
1,381
-
1,381
Young Church
166
-
166
Church utility bills, electricity, gas, water
3,098
-
3,098
Fees - payments to Diocese
2,718
-
2,718
Cost of bibles/publications
-
-
-
Miscellaneous expenditure
72
-
72
Major church repairs, including decoration
-
1,560
1,560
Governance
Independent Examination
300
-
300
Total Expenditure
62,235
1,560
63,795
Total
2024
£
200
50,805
1,821
-
888
510
125
1,115
1,461
1,098
1,027
141
8,461
2,232
-
-
3,136
300
73,319

8

PAROCHIAL CHURCH COUNCIL OF

ST MICHAEL THE ARCHANGEL ALCOMBE

Income and expenditure account for the year ended 31 December 2025 (continued)

Unrestricted
Funds
Restricted
Funds
Notes
£
£
Net surplus (loss) for year
(2,340)
(1,560)
Unrealised surplus (loss) on Investments
(1,678)
-
Total Surplus for year
(4,018)
(1,560)
Brought forward funds
53,475
45,201
Carried forward funds
49,457
43,641
Total
2025
£
(3,900)
(1,678)
(5,578)
98,676
93,098
Total
2024
£
(11,360)
939
(10,421)
Total
2024
£
(11,360)
939
(10,421)
109,097
98,676

9

PAROCHIAL CHURCH COUNCIL OF

ST MICHAEL THE ARCHANGEL ALCOMBE

Balance Sheet as at 31 December 2025


Fixed assets
Investment Assets

Current Assets
Debtors and prepayments
Loan
Cash funds
Creditors
Amounts falling due within one year
Creditors and Accruals
Net Current Assets

Total Assets less current Liabilities

Funds of the Charity
Music fund
Fabric fund
Hardship fund
Discretionary Fund
Reserves
Unrestricted General Fund
Note
2
3
4
5
6
3,500
1,000
53,087
57,587
4,799
2025
40,310
52,788
93,098
5,418
36,676
213
1,334
30,000
19,457
93,098
3,500
1,000
52,488
56,988
300

2024
41,988
56,688
98,676
5,418
38,236
213
1,334
30,000
23,475
98,676

10

PAROCHIAL CHURCH COUNCIL OF

ST MICHAEL THE ARCHANGEL ALCOMBE

Notes to the Financial Statements for the year to 31 December 2025

1. Accounting policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2015 together with applicable accounting standards and the Charities SORP 2015.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at the market value. 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 main affiliation to another body, nor those that are informal gatherings of church members.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC.

The accounts 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 main affiliation to another body, nor those that are informal gatherings of church members.

Incoming resources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on gift aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due.

Fund raising events are accounted for net as the amount of the expenses are not considered material in these events.

Sales of books and magazines from the church bookstall are accounted for gross.

Income from investments

Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold.

Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

Investments

Investments are valued at market value at 31 December

11

PAROCHIAL CHURCH COUNCIL OF

ST MICHAEL THE ARCHANGEL ALCOMBE

Notes to the Financial Statements for the year to 31 December 2025 (continued)

2. Investment Assets
COE Investment fund
3. Debtors and prepayments
Income Tax recoverable
4. Cash Funds
Current account - NatWest
Central Board of Finance
5. Liabilities
Creditors – salaries & honorarium
Accruals – Independent examination
6. Funds
Fund balances at 1 January 2025
Incoming resources
Unrealised investment gains (losses)
Resources used
Fund balances at 31 December 2025
Cost
21,559
General
Funds
23,475
59,895
(1,678)
81,692
(62,235)
19,457
Decrease
in value
value
31 December 2025
value
31 December2024
1,678
40,310
41,988
31 December 2025
31 December2024
3,500
3,500
31 December 2025
31 December2024
890
3,677
52,197
48,811
53,087
52,488
31 December 2025
31 December2024
4,499
-
300
300
4,799
300

Reserves
Restricted Funds
Total

30,000
45,201
98,676

-
-
59,895

-
-
(1,678)

-
45,201
156,893

-
(1,560)
(63,795)

30,000
43,641
93,098
Decrease
in value
value
31 December 2025
value
31 December2024
1,678
40,310
41,988
31 December 2025
31 December2024
3,500
3,500
31 December 2025
31 December2024
890
3,677
52,197
48,811
53,087
52,488
31 December 2025
31 December2024
4,499
-
300
300
4,799
300

Reserves
Restricted Funds
Total

30,000
45,201
98,676

-
-
59,895

-
-
(1,678)

-
45,201
156,893

-
(1,560)
(63,795)

30,000
43,641
93,098
Decrease
in value
value
31 December 2025
value
31 December2024
1,678
40,310
41,988
31 December 2025
31 December2024
3,500
3,500
31 December 2025
31 December2024
890
3,677
52,197
48,811
53,087
52,488
31 December 2025
31 December2024
4,499
-
300
300
4,799
300

Reserves
Restricted Funds
Total

30,000
45,201
98,676

-
-
59,895

-
-
(1,678)

-
45,201
156,893

-
(1,560)
(63,795)

30,000
43,641
93,098
value
31 December2024
value
31 December2024
value
31 December2024
value






41,988
31 December2024
41,988
3,500
31 December2024
3,500
3,677
48,811
52,488
31 December2024
3,677
48,811
52,488
-
300
300
Total
98,676
59,895
(1,678)

12