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2025-12-31-accounts

Annual Report

of the

Joint Council

of

Lincoln, St Peter in Eastgate & Lincoln, St Peter in Carlton

For the year ended 31 December 2025

2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Reference Information

The Parochial Church Council of the Ecclesiastical Parish of St Peter in Eastgate with St Margaret in the Close is a charity registered with the Charity Commission for England and Wales. Charity registration number: 1132605. The parish is part of the Diocese of Lincoln.

Since 1 November 2021 a scheme has been in eNect, formally connecting the parishes of St Peter in Eastgate with St Margaret in the Close and St Peter in Carlton by the establishment of a Joint Council (JC) under the powers conferred by Rules M37-42 of the Church Representation Rules.

The oNicial correspondence address is St Peter’s Church, Eastgate, Lincoln, LN2 4AA. admin@stpeterineastgate.org.uk, 01522 546 226

JC Membership

For the period 1 January 2025 until the date of approval of this report, the following people served as members of the JC:

Ex-o%icio members Vicar & Chair Rev. Robbie Strachan Readers Chris Higham Pauline Wiggett Churchwardens Mike Bull (Eastgate) Kevin Mann (Eastgate, until April 2025) Jim Woods (Eastgate, from April 2025) GeoN Stratford (Carlton) Elected members Elected Diocesan Synod Representatives Peter Glenn (until August 2025) Sarah Freegard-Foster (from April 2025) Elected Deanery Synod Representatives Pauline Wiggett GeoN Stratford Jason Hippisley Sarah Freegard-Foster (from April 2025) Parish Representatives (Eastgate) Jayne Besley John Dagnan Denise Eardley Peter Glenn (until August 2025) Jason Hippisley Alison Quarton (from April 2025) Paul Tesha Cate Waby Sarah Ward (from April 2025) Graham Wiggett (JC Treasurer) Roy Woodford Parish Representatives (Carlton) [Vacant]

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Co-opted members Peter Harrison (from 13 May 2025) JC Secretary Lesley Mann (until April 2025) Sarah Freegard-Foster (from April 2025)

Other Church O1icers

The following served in other capacities and oNices in the church:

Parish Safeguarding ONicer Chris Wilson Giving Secretary Hugo Cobham Electoral Roll ONicers Roy Woodford (Eastgate) GeoN Stratford (Carlton) Health & Safety ONicer Kevin Mann (until April 2025) Permission to ONiciate Rev. Peter Faulkner Rev. Pam Rose Authorised Lay Ministers Jayne Besley Lorna Cushnie Sarah Rose GeoN Stratford Sandie Stratford Volunteer Parish Administrator Marianne McCall (until August 2025) Verger Denise Eardley Peter Harrison (from September 2025) Cleaner Kerry Kearton

The following were employed by the JC:

Part-time Administrator Organist

Samantha Jordan (from September 2025) GeoN Anderson

Structure, Management and Governance

St Peter in Eastgate and St Peter in Carlton JC is a body corporate which operated under the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules. The full JC met six times during the year. The JC also has a number of subcommittees and Working Groups, dealing with a particular aspect of church life:

Administrative Information

The Lincoln Diocesan Board of Finance acted as Custodian Trustee for the inalienable property of the church (that is the church building).

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Bankers: HSBC, 221 High Street, Lincoln (until 02 April 2025). The Co-operative Bank, PO Box 250, Skelmersdale, WN8 6WT (from 24 Dec 2024).

Independent Examiner: Stephen Quint, 23 Cathedral View, Cabourne Ave., Lincoln LN2 2GF.

Electoral Roll

All church members were encouraged to register on the Electoral Roll of St Peter in Eastgate or St Peter in Carlton. The Eastgate Electoral Roll comprised 109 names (32 resident, 77 non-resident). The Carlton Electoral Roll comprised 16 names (12 resident, 4 non-resident), as reported to the Joint Council on 12 May 2025.

Objectives and Activities

The general functions of the Joint Council (JC) of St Peter in Eastgate & Carlton are stated with section 2 of the Parochial Church Council (Powers) Measure 1956, namely the responsibility of cooperating with the incumbent in promoting, in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social, and ecumenical.

Average Attendance

Usual Sunday attendance at St Peter in Eastgate during 2025 was 114 (of whom 20% aged < 16), and the worshipping community comprised 156 (of whom 26% aged < 18). The Carlton gathering continued to meet monthly in a home for prayer, with an average attendance of 8-10.

Volunteers

The JC of St Peter in Eastgate & Carlton would like to express their thanks to over 86 volunteers, who serve the mission and ministry of the church in a number of diNerent

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

ways: from leading children’s worship, to washing up, to welcoming, to behind-thescenes admin, and much more besides. We’re thankful for those who have stepped up to serve in 2025. In January 2025 we held a Volunteers Morning, a chance to say thanks, and to train and encourage those who serve. Around 45 people attended, and we hope this can become a regular event. “I thank my God every time I remember you. In all my prayers for all of you, I always pray with joy because of your partnership in the gospel from the first day until now, being confident of this, that he who began a good work in you will carry it on to completion until the day of Christ Jesus.” Phil. 1:3-6

Reports

Vicar’s Report (Rev. Robbie Strachan)

2025 has been a year of embedding vision and building momentum for the future. The JC and church family have continued to prayerfully shape and implement our vision and 2030 strategy: “Loving Jesus, Sharing Jesus”. In November we preached on these two values, exploring how they might undergird everything we do together as a church.

  1. We have taken deliberate steps to Grow Deeper , including expansion of Rooted Groups, and sermon series through Philippians, Exodus, Ruth and Mark’s gospel. 2025 saw the establishment of an Agapé group for adults with additional needs, and a new evangelistic course, 321 – which ran in the local pub. It has been encouraging to see us Grow Younger , with expanded ministry among children, young people, and families, including new groups and initiatives. Many of these families are new to church, and are beginning to grow as disciples. Whilst work remains on exploring how best we can Serve the City , there has also been significant progress toward Re-Establishing the Carlton Plant , including the necessary work in preparation for the successful recruitment of an Associate Vicar for the Carlton. Alongside this, strengthening our structures to Support Gospel Ministry through administration and infrastructure has been an important focus this year. We are delighted that Samantha Jordan joined us in September as our parttime Administrator and has already made a significant and much-appreciated contribution to the smooth running of church life. We also express our sincere thanks to Marianne McCall, who faithfully served as volunteer administrator up to that point, providing invaluable support during a key period of transition. As we look ahead, we remain prayerful and hopeful that the Lord will continue to grow his church, deepening our love for Jesus and widening our witness as we share him with others.

Children (Evie Strachan)

Lesley Mann oversaw the Children’s work up to Easter 2025 and we give her great thanks for her leadership and service. Over the past year our Sunday morning children’s work has continued to teach the Bible and introduce our young people to Jesus in ageappropriate and fun-filled ways. The resources from Mustard Seeds and Faith in Kids have been so helpful for a larger group of individuals being drawn into the planning of our Sunday sessions. In September we added an 11-14s group on Sundays and we’re thankful to God for providing volunteers for this small but regular group of young teens. We also re-started a holiday club in October half-term which saw an excited group of around thirty primary aged children becoming spy-agents whilst getting the opportunity to learn about Jesus from Mark’s gospel. As we look ahead, we are praying on for the

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

recruitment of volunteers for our 3 teams who could always do with a few more hands on deck!

St Peter’s Youth (Rev. Robbie Strachan)

This year at SPY our focus has been twofold – to grow a team of volunteers, and to offer a group for 16-18s, SPY+. Both of these have had moderate success, and we are grateful for those who have committed to volunteering on Sunday evenings. SPY and SPY+ run on alternative Sundays, and have been well attended - 15-20 for SPY, and 2-4 for SPY+. Sessions include fun and games (including a Chip Chase, Photo Challenges, and Hide and Seek in a dark church) food and drink, and opportunities to explore faith. We had a number of successful social outings to Bowling and a Water Park. Our annual Turkey Dinner in December 2025 was well attended, and having been quite boy-heavy, we were encouraged to welcome some new female teenagers. Our prayer is that the ministry continues to grow.

Students & Young Adults (Rev. Robbie Strachan)

Our Student & Young Adult group continues to thrive. We are in contact with nearly 30 young people, and over 2025 we have split into three smaller groups for prayer, fellowship and Bible Study. These include students, recent school leavers, graduates and workers. We have benefitted from the Bible Society’s Romans Course, and a Bible Overview course by Vaughan Roberts, as well as self-led Bible Studies and social gatherings. We continue to meet in The Vicarage, but may soon outgrow this venue. In the summer we said goodbye to three young adults who left for Ministry Experience placements and internships at churches in Newcastle, York, and Cambridge. We pray on that the Lord would raise up a younger generation of gospel workers for the harvest field, and that in time we might be able to offer something similar to train and develop leaders and help people explore Christian Ministry. We are thankful for those in the Students & Young Adults Group who have stepped up to serve in other areas of the church, including Tech/AV and Children/Youth.

Pastoral Care (Pauline Wiggett)

We started 2025 with eight rooted groups and ended the year with eleven groups meeting regularly. As previously, the majority of our care for one another happens in that context. Our two ALM pastoral visitors have continued to be available especially for older folk who cannot get to church. John Dagnan has managed the prayer ministry team which makes two people available after each Sunday morning service to pray for anyone who would like that ministry even though the team is quite depleted. There has been little progress this year in building a team for more joined up thinking about pastoral care at St. Peter’s, but things are looking hopeful for 2026.

Women’s Ministry (Catherine Ross)

During the year we have had 2 craft evenings partially in an eNort to maintain contact with the adults who attended Family Hour and whose children have moved on to school as well as women who are unable to attend daytime events and form friendships because they work full time. As a result these events are held on a Friday night at 7.30pm. It was also an attempt to again address loneliness and the diNiculty of making social contacts. It is open to all women churched and unchurched. The 2 events took

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

place just before Easter and Christmas. Each event had a 15 minute talk or interview to reflect the time of year in the Christian calendar. The crafts are quite simple, all materials are provided and are really a vehicle for people to engage with those they do not know well. The attendance was around 30 people at each event.

Denise Eardley also leads a monthly Ladies’ Walk.

Carlton (Sandie Stratford)

On the Carlton Centre we held the Christmas Lights Switch-on and Carols, attracting over 100. We had support from the Co-Op, Go Dance, & Carlton Academy singers; Ermine Music led communal singing. Robbie’s enthusiastic leading and brief talk were well received. Our face to face Rooted group became two, one led by Rev Peter Faulkner, the other by GeoN and Sandie Stratford. Some Carlton people continue in a zoom group on Mondays. We held a sunrise service on the Carlton on Easter Sunday, and shared chocolate eggs with the community. ‘Yarns’ meets on termtime Mondays 1.30pm at Dunelm cafe; we have a regular gathering of 5 or 6. We are pleased with growing friendships and rich discussions. Our monthly (3rd Sunday morning) gathering is a rich and blessed time. The Holy Spirit always leads and surprises. Between 6 and 10 attend. Rev. Peter Faulkner leads a monthly service for residents at Olsen Court, which is much appreciated. We await God’s plans for our next stage with excitement!

Family Hour (Catherine Ross)

Family Hour is a group run for 1-5 year old children and their accompanying adults. The purpose is dual. Firstly, to provide a safe and interesting environment for early years children to visit where they can learn to socialise with children and adults outside the family unit, in preparation for Nursery or school, as well as an introduction to church should that be something their families wish to pursue. It also provides a place for their accompanying adults to share and unload to another adult to be nurtured and listened to, to maybe simply just talk to another adult. Child rearing is lonely and unrelenting. We aim to provide a break. It runs on Tuesday mornings 10-11.30 am during term time. There are approximately 30 families registered with on average around 15 families a week although this varies from week to week. The format for the session includes a craft or activity, story time which now includes a toddler appropriate Bible story, song time with instruments and a drink and biscuits/fruit for the children. Adults are oNered drinks throughout the session. Adults include mothers, fathers, grandparents and occasional childminders. There is a team of 8 regular volunteers. We aim to have diNerent sessions at the end of term eg Christmas party, Easter egg hunt , Summer waterplay and maybe parachutes. Within the term, the crafts will follow the seasons and event days eg Remembrance, 5th November, Shrove Tuesday, Mother’s Day, Father’s Day, Valentines Day etc Christmas and Easter.

Afternoon Tea (Jane Lund)

We are so thankful to God for His provision over the past year - for all the gifts of food, help and for bringing people along to enjoy the occasion. There has been a good range of ages from the St Peter’s church family, together with neighbours, family and friends. Those who come are happy to mix and enjoy the opportunity to get to know each other,

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

giving a lovely atmosphere of friendship and support. While the average numbers (27) have remained the same as last year, we are sadly losing those who have given up driving and can no longer get to the teas. We are very grateful to those who are able to transport others, but are in need of more help with this. We are blessed with a wonderful team and are so grateful for the food they prepare, the welcome they give and their caring service.

Fabric Report

Quinquennial Inspection Report Repairs (Final Phase)

Many thanks are due to Rick Lund, who has served the church tirelessly over many years, and is stepping back from his responsibilities on the Fabric Team.

Finance (Graham Wiggett)

During 2025, the Finance Sub Committee met six times, assisting the Treasurer, and making recommendations to the JC. 2025 Regular giving to the General Fund was slightly under budget but, thanks to some very generous one-off gifts, overall Voluntary giving was over budget by almost £12,000. Other income was very slightly under budget. 2025 General Fund expenditure was pretty much as anticipated so, once transfers to other Funds (Mission Partnerships, Quinquennial 2026 and Vicar’s

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Discretionary) are taken into consideration, the net effect was a very small (less than £1,000) draw on the church’s reserves.

While the generosity of St Peters volunteers will be celebrated elsewhere in this Annual Report, it falls to me, as Treasurer, to offer a huge thank you to all who have contributed financially to the mission and ministry of St Peters throughout 2025 – we wouldn’t be where we are now without your help. Churches are not immune to the ravages of inflation with costs rising year on year. If you are able to do so, please may I encourage you to consider adding an inflationary increase to your gifts to help us meet our 2026 costs. Thank you.

Climate & Ecological Emergency (Geoff Stratford)

We've transferred to an ethical bank (Co-op) from HSBC; we get our gas & electricity from 100% renewable supplier (Ecotricity); we have a compost; we’ve (Rick has) planted more wild flowers in the garden; some of us have engaged with our MP about environment issues; Geoff (as Deanery Environment Champion) presented to Deanery Synod about urgency of net zero target; we’re trying to work towards Eco Church bronze.

Safeguarding (Chris Wilson)

The clergy and Joint Council (JC) of St Peter in Eastgate and in Carlton Churches continue to meet the requirement to have due regard to guidance issued by the House of Bishops on matters relating to the safeguarding of children and vulnerable adults.

Safeguarding remains a standing item at every meeting of the JC. All safeguarding policies were updated and approved in February 2025 at the JC meeting. They are all in line with the House of Bishops’ Safeguarding Policy and Practice Guidance and meet statutory requirements whilst remaining relevant to our particular context. The next reviews will be in March 2026.

The JC has approved the Safeguarding Action Plan for St Peter’s. These plans are being worked through to ensure that we are compliant with statutory requirements and also to ensure best practice is in place. As actions are achieved, the action plans are updated and redistributed accordingly.

All new volunteers and staff working with children/vulnerable adults have been safely recruited, including enhanced DBS checks and references. Currently, 24 (100%) volunteers requiring a Disclosure and Barring Service (DBS) check, have a valid, enhanced DBS certificate.

At any one time, 70 volunteers are required to undertake mandatory safeguarding training, and I am pleased to say we have around 94% compliance. This work continues to be ongoing. Anyone with training due to expire is contacted and reminded. All Groups and Activities have comprehensive risk assessments in place.

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

A small number of low-level concerns and queries were raised. These have been supported and managed internally. One formal referral has been made this year to the Diocesan Safeguarding Advisor.

As always may I remind all those reading this report that safeguarding is the responsibility of everyone. That said, I am always happy to offer help or advice on safeguarding matters, should you require it. Thank you for your help in keeping St Peter’s safe.

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

The Parochial Church Council (PCC) of the Ecclesiastical Parish of Saint Peter in Eastgate with Saint Margaret in the Close

Independent Examiner’s Report to the PCC for the Year Ended 31 December 2025

I report on the accounts for the year ended 31 December 2025 as set out on the following pages.

Respective responsibilities of the PCC and the Independent Examiner

The PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Statement

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 PCC and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the PCC concerning 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 opinion on the accounts.

Independent Examiner’s Statement

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

Name: Stephen Quint Date: 11 April 2026

Signature:

Address: 23 Cathedral View Court, Cabourne Avenue, Lincoln, LN2 2GF.

Relevant professional qualification or body: Chartered Institute of Public Finance & Accountancy

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Statement of Financial Activities (SOFA) For the period from 01 January 2025 to 31 December 2025

Notes
1
2
3
4
14		 Unrestricted
Designated
Restricted
funds
funds
funds
2025
2024
Totals
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
Income and endowments from:		 133,020
4,574
625
138,219
256,924
2,226
2,226
2,404
2,058
2,058
987
4,772
2,271
37,450
44,494
50,331
-240
-240
743
Raising funds
Expenditure on charitable activities
Other expenditure
Total income
Expenditure on:		 141,836
6,845
38,075
186,756
311,389
118
118
84
122,278
49,661
34,148
206,087
169,805
1,124
1,124
446
Total expenditure 123,521
49,661
34,148
207,329
170,335
Net income / (expenditure) resources before
transfer		 18,315
-42,816
3,927
-20,573
141,054
Transfers:
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Gains/losses on investment assets		 29,510
29,954
59,465
83,839
-18,896
-40,444
-125
-59,465
-83,839
4,263
4,263
530
Net movement in funds
Reconciliation of funds		 3,683
-53,749
33,757
-16,310
141,583
Total funds brought forward 170,917
129,520
930,796
1,231,233
1,089,650
Total funds carried forward 174,600
75,771
964,553
1,214,923
1,231,233
Unrestricted
General fund
Designated
Boiler replacement
Legacy - RB
Mission Partnerships
Organ and works
Quinquennial 2021
Quinquennial 2026
Vicar's discretionary
Restricted
Eastgate Infant School
Fabric
Legacy - Carlton
Organ and works
Quinquennial 2021
Represented by		 174,600
174,600
170,917
3,000
3,000
3,000
54,530
54,530
52,259
1,775
1,775
13,079
4,537
4,537
26,792
1,660
1,660
33,900
10,000
10,000
270
270
490
3,000
3,000
62,500
62,500
62,500
899,053
899,053
861,923
123
6,250
174,600
75,771
964,553
1,214,923
1,231,233

There may be minor discrepancies in the totals if the pence are not being shown

Page 12 of 22

2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

2025 General Fund Income

----- Start of picture text -----
Total GF
income
=
£146,099
2025 General Fund Expenditure
Total GF
expenditure
=
£142,417
Covenant Pledge,
£75,246
Transfers to other
funds, £18,896
Regular giving,
Gift Aid & GASDS, £89,458
£22,640
Other giving,
£20,692
Building related, £28,709
£15,890
Church activities,
£13,309
Oth income,
Admin related , £3,676
----- End of picture text -----

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Balance Sheet detailed

Notes As at
As at
31/12/2025
31/12/2024
3201: BlackRock Bond Fund
7,918
7,799
3202: BlackRock Equity Fund
36,909
32,765
Total Fixed assets
44,827
40,564
3102: HSBC Deposit (xxxx2849)
31,523
3103: HSBC Deposit (xxxx8900)
46,694
3104: HSBC Deposit (xxxx5162)
63,472
3105: CCLA CB CofE dep. acct.
953,859
914,138
3106: CCLA CO Charities dep. acct.
37,064
35,569
3107: Co-op Current (xxxx8054)
7,823
28,094
3108: Co-op Deposit (XXXX6359)
168,720
3141: Cash in hand
1,318
51,702
3151: Cash floats
32
5
Z05: Accounts Receivable
382
319
6
Z051: Gift Aid & GASDS Receivable
2,075
13,170
Z053: Accounts Receivable (LDTBF)
7
Z054: Gifts Receivable
303
32
8
Z055: Prepayments & Income Accruals
3,116
7,246
Total Current assets
1,174,692
1,191,959
Liabilities
9
6699: Agency collections
2,515
10
Z04: Accounts Payable
1,455
1,289
Z041: Accruals
Z042: Refundable deposit
Z043: Grants returnable
11
Z045: PAYE & NI Payable
486
12
Z046: Pension Payable
39
13
Z047: Deferred Income
100
Total Liabilities
4,596
1,289
Net Asset surplus (deficit)
1,214,923
1,231,233
Reserves
Excess/(deficit) to date
-20,573
972,151
Z01: Starting balances
1,231,233
258,553
Z02: Other gains/(losses)
4,263
530
Total Reserves
1,214,923
1,231,233
Represented by Funds
General (Unrestricted)
174,600
170,917
Designated
75,771
129,520
Restricted
964,553
930,796
Total
1,214,923
1,231,233
Current
assets
Fixed assets		 7,918
7,799
36,909
32,765

13 April Approved by Joint Council on …....................2026 and signed on its behalf by Revd. Robbie Strachan (Chair)

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Accounting Policies for the Year Ended 31 December 2025

Basis of preparation

the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)). The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of Joint Councils (JCs), and with the Regulations’ ‘true and fair view’ provisions.

Incoming Resources

Recognition of
incoming
resources		 These are included in the Statement of Financial Activities (SOFA)
when:
1. The JC becomes legally entitled to the beneft of use of the
resources;
2. and infow of economic beneft is probable;
3. and the monetary value can be measured with suNicient
reliability.
Fundraising
income		 Funds raised from events and trading activities (e.g. a fete, a
garden party or sale of books and magazines) are reported gross
in the SOFA – i.e. before the deduction of any costs from the gross
proceeds.
Grants and
donations		 Grants and donations are included in the SOFA when any
preconditions preventing their use by the JC have been met. For
collections and planned giving this is when the funds are
received.
Gift Aid Tax
claims etc. on
cash donations		 Gift Aid (GA) and Gift Aid Small Donations Scheme (GASDS) are
included in the SOFA at the same time as the cash donations to
which theyrelate.
Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their
fair value at the time of gift, if feasible, or else at the amount
actually realised from their disposal.
Gifts in kind for sale to fund the JC are included in the accounts at
their estimated fair value at the date of gift, if feasible, or else
recognised when sold by the charity.
Gifts in kind for the JC’s own use are included in the SOFA as
incoming resources at their fair value when receivable, and
expensed as and when consumed in use. Gifts of fxed assets, if
material, are included in the balance sheet at their fair value and
expensed over the asset’s useful economic life..
Donated services
and facilities		 These are included in income (and at the same time in resources
expended) at the estimated fair value to the JC of the service or
facilityreceived.
Volunteer help The value of any voluntary help received is not included in the
accounts but is described in the Trustees’ Annual Report.

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Rental income Rental income from the letting of the church is recognised when
the rental is due.
Investment
income		 This is included in the accounts when receivable.
Investment gains
and losses		 This includes any gain or loss on the sale of investments and any
gain or loss resulting from revaluing investments to market value
at the end of theyear.
Regular giving This is all freely oNered gifts and donations, however given, that
aregiven regularly,whether weekly,monthlyor annually.
Voluntary giving All freely oNered gifts and donations, regular or not (including the
associated Gift Aid and Gift Aid Small Donations Scheme income
from HMRC).

Expenditure and Liabilities

Liability
recognition		 Liabilities are recognised as soon as there is a legal or
constructive obligation and settlement is probable and
quantifable.
Governance
costs		 Include costs of the preparation and examination of statutory
accounts, the costs of trustee meetings and costs of any legal
advice to trustees ongovernance or constitutional matters.
Grants payable
without
performance
conditions		 These are recognised in the accounts when a commitment has
been made externally and there are no preconditions still to be
met for entitlement to the grant that remain within the control of
the JC.
Support costs (if
allocated across
more than one
heading)		 Support costs include central functions and have been allocated
to activity cost categories on a basis consistent with the use of
resources.

Assets

Tangible fxed
assets for use by
charity		 These are not capitalised and depreciated in the accounts but
written oN completely in the year of acquisition. While the assets
may have an ongoing value to the JC they are likely to have little
realisable or economic value to the JC in future periods. This
policy has been adopted to better refect the actual usage of
funds each year and the amount of liquid funds available to the
JC at the end of each accounting period.
Investments Investments quoted on a recognised stock exchange or whose
value derives from them are valued at market value at the year
end. Other investment assets are included in the accounts at the
trustees’ best estimate of market value.
Trading stocks These are valued at the lower of cost (or gift value) or year end fair
value.
Short-term
deposits		 Include cash held on deposit either with CCLA Church of England
Funds or at the bank.

Funds

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Unrestricted
funds		 These represent the remaining income funds of the JC that are
available for spending on the general purposes of the JC,
including amounts designated by the JC for fxed assets for its
own use or for spending on a future project and that are therefore
not included in its ‘free reserves’ as detailed below.
Designated funds These are_unrestricted funds_that have been ‘set aside’, by the JC,
for specifc purposes, but which may be ‘un-designated’ by a
subsequent decision of the JC.
Restricted funds These are income funds that must be spent on restricted
purposes and details of the funds held and restrictions provided
are shown in the notes to the accounts.
Endowment
funds		 These are restricted funds that must be retained as trust capital
either permanently or subject to a discretionary power to spend
capital as income, and where the use of any income or other
beneft derived from the capital may be restricted or unrestricted.
Full details of all their restrictions are shown in the notes to the
accounts.

Other

Other
Reserves The JC has adopted a reserves policy to maintain a minimum
balance of free reserves equatingto three months of expenditure.
VAT The JC is not registered for VAT.

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Notes to the Financial Statements Selected period: 01 January 2025 to 31 December 2025

Note 1 - Total Income
Donations and legacies		 Totals
2024
Unrestricted
Designated
Restricted
Endow.
2025
Heating incme
Fundraising activities - gross
89,458
88,956
Regular giving
89,458
4,759
SumUp - contactless
2,236
2,236
1,372
Collections at services
6,680
6,680
108,077
Gift Aid and GASDS
22,640
125
22,765
35,864
All other voluntary receipts
11,776
500
12,276
Grants received
130
4,574
4,704
17,896
Legacies received
100
100
256,924
Income from charitable activities
Fees (funerals & marriages)
1,961
1,961
2,089
Donations and legacies Totals
133,020
4,574
625
138,219
Other trading activities
315
Income from charitable activities
Totals
2,226
2,226
2,404
265
265
Trading activities
2,058
2,058
987
Investments
Other trading activities Totals
2,058
2,058
987
Dividends, interest, etc.
4,772
2,271
37,450
44,494
503
50,331
50,331
Other income
Investments Totals
4,772
2,271
37,450
44,494
743
Income Grand totals
141,836
6,845
38,075
186,756
311,389
Other income Totals
-240
-240
-240
240
Misc. income
-240

There may be minor discrepancies in the totals if the pence are not being shown

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Notes to the Financial Statements Selected period: 01 January 2025 to 31 December 2025

Note 2 - Total expenditure Totals
Unrestricted
2025
2024
Restricted
Designated
Endow.
Costs of fundraising
Raising funds Totals
Raising funds		 118
84
118
84
118
118
Expenditure on charitable activities
Mission giving (FUND)
Vicar's discretionary (FUND)
Covenant Pledge
Salaries and payroll expsenses
Clergy expenses
Mission & evangelism expenses
Insurance
Copyright (CCLI & RSCM)
Building repairs & maintenance
Equipment repairs & maintenance
Grounds maintenance
Cleaning
Organ repairs & maintenance
Admin training
Audio visual
Telelphone & broadband
Stationery
Photocopier
Refreshments & sundries
Office IT
General ministry expenses		 16,800
16,800
26,854
620
620
431
75,246
75,246
71,663
6,358
6,358
1,948
469
469
43
559
559
1,079
2,479
2,479
2,773
869
869
845
10,461
10,461
4,258
5,662
5,662
875
2,817
2,817
183
450
450
1,671
27,578
27,578
40,151
485
485
1,149
1,149
345
1,481
1,481
1,185
89
89
129
421
421
414
1,475
1,475
922
785
785
3,144
884
884
505
284
284
30
19
19
100
726
726
187
327
327
222
573
573
119
123
123
85
85
192
192
213
45
45
131
53
210
263
77
825
825
534
766
766
63
46
110
156
2,011
2,011
2,974
3,653
3,653
3,231
411
411
639
0
1,787
32,241
6,250
38,491
80
Music ministry
Women's ministry
Student ministry
Children's ministry
Youth/SPY ministry
Seniors ministry
Rooted ministry
Family hour/plus
Bank Charges
Office expenses
Publicity expenses
Health & Safety
Professional Fees
Electricity
Gas
Water
Books
Major repairs & maintenance (FUND)
Exp. on charitable activities Totals
Costs of trading
Misc. expenditure
Other expenditure Totals
Expenditure Grand Totals
Other expenditure		 206,087
169,805
972
153
446.27
1124
446.27
207,329
170,335
49,661
34,148
122,278
153
972
123,521
49,661
34,148
1124

There may be minor discrepancies in the totals if the pence are not being shown

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Notes to the Financial Statements Selected period: 01 January 2025 to 31 December 2025

Totals
Restricted
Endow
2025
2024
Designated
Unrestricted
Note 3 - Fund Transfers
From General to Mission Partnerships
From General to Vicar's Discretionary
From Mission Partnerships to Eastgate Infant School
From Organ & Works (Des) to Organ & Works (Res)
From General to Quinquennial 2021
From Quinquennial 2021 to Quinquennial 2026
To Quinquennial 2026 from Quinquennial 2021
From Vicar's Discretionary to Mission Partnerships
To Mission Partnerships from Vicar's Discretionary		 8,006
0
0
-890
890
0
0
-3,000
3,000
0
0
-26,829
26,829
0
0
10,000
0
0
-10,000
-10,000
0
10,000
10,000
0
-490
-490
-788
490
490
788
-8,006
-10,000
-10,934
29,829
4,263
530
Fund Transfers Totals
-18,896
0
0
Note 4 - Gains / Losses on investment assets
Other Gains / Losses
Black Rock investments
4,263
Note 5 - Accounts Receivable
HMRC interest
Black Rock quarter 4 dividends & interest
Other Gains / Losses Totals		 381
381
1
1
319
530
4,263
4,263
Note 6 - Gift Aid & GASDS Receivable
Parish Giving Scheme (PGS)
Acounts Receivable Totals
HMRC		 668
668
1407
1,407
319
382
381
13,170
Note 7 - Gifts Receivable
SumUp (Contactless)
Gift Aid & GASDS Receivable Totals		 303
303
32
2,075
2,075
13,170
Note 8 - Prepayments and Income Accruals
Coyright licences (CCLI) Jan-Oct 26
853
853
561
Insurance (Trinitas) Jan-Sep 26
2,126
2,126
Membership subscription (RSCM) Jan-Dec 26
137
137
137
Electricity
108
6440
32
Gifts Receivable Totals
303
303
LPWGS anticipated VAT refunds
Note 9 - Agency Collections Payable
Mission Aviation Fellowship (MAF)
Eastgate Infant & Junior School
Prepayments and Income Accruals Totals		 2475
2,475
40
40
3,116
7,246
3,116
Agency Collections Payable Totals 2,515
2,475
0

There may be minor discrepancies in the totals if the pence are not being shown

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Notes to the Financial Statements Selected period: 01 January 2025 to 31 December 2025

----- Start of picture text -----
Totals
Unrestricted Designated Restricted Endowment 2025 2024
Note 10 - Accounts Payable
BT 150 150
ChurchSuite 61 61
Ecotricity (electricity & gas) 545 545
Expenses (various) 465 465
Spectrum (photocopier) 108 108
SumUp (contactless) charges 3 3
Wave (Anglian Water business) 124 124
Accounts Payable Totals 1,455 1,455 1,289
Note 11 - PAYE & NI Payable
HMRC (quarterly DD collections) 486 486
PAYE & NI Payable Totals 486 486
Note 12 - Pension Payable
NEST (monthly DD collections) 39 39
Pension Payable Totals 39 39
Note 13 - Deferred Income
Church hire in Jan 2026 100 100
Deferred Income Totals 100 100
Note 14 - Outline of Fund Movements
Fund & Type b/f from 2024 Incoming Outgoing Transfers Gains & losses c/f to 2026
Boiler (des) 3,000 3,000
Eastgate Infant School (res) 3,000 3,000
Fabric (res) 62,500 62,500
General (unres) 170,917 141,836 -123,521 -18,896 4,263 174,600
Legacy - Carlton (res) 861,923 37,450 -320 899,053
Legacy - RB (des) 52,259 2,271 54,530
Mission Partnerships (des) 13,079 -16,800 5,496 1,775
Organ & Related Work (des) 26,792 4,574 -26,829 4,537
Organ & Related Work (res) 123 625 -27,578 26,829 0
Quinquennial 2021 (des) 33,900 -32,241 1,660
Quinquennial 2021 (res) 6,250 -6,250 0
Quinquennial 2026 (des) 10,000 10,000
Vicar's Discretionary (des) 490 -620 400 270
Outline of Fund Movements 1,231,233 186,756 -207,329 0 4,263 1,214,923
Totals
----- End of picture text -----

Additional Notes on Restricted Funds

Eastgate Infant School (res) 2024 £3K Mission Partnerships grant to Eastgate School but not yet claimed Fabric (res) Gift-Aided gift of £50,000 rec'd specifically for this fund in December 2024 Legacy - Carlton (res) Invested gift of £776,034.96 to be used for outreach on the Carlton estate Organ & Related Work (res) All gifts given specifically for this project have now been spent on this project Quinquennial 2021 (res) All gifts given specifically for this project have now been spent on this project

There may be minor discrepancies in the totals if the pence are not being shown

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2025 Annual Report of Joint Council: Eastgate and Carlton (Charity No. 1132605)

Glossary of Terms used throughout the Annual Report

CB CB Church of England Deposit Fund (CCLA) CCLA Churches, Charities and Local Authorities CCLI Christian Copyright Licensing International Ltd CO CO Charities Deposit Fund (CCLA) CofE Church or England DEC. December DES Designated DISC. Discretionary ENDOW. Endowment EXP. Expenditure GASDS Gift Aid Small Donations Scheme HMRC His Majesty’s Revenue and Customs HSBC Hongkong and Shanghai Banking Corporation Limited INC. Income IT Information Technology JC Joint Council LDTBF Lincoln Diocese Trust and Board of Finance Ltd LPWGS Listed Places of Worship Grant Scheme MISC. Miscellaneous NEST National Employment Savings Trust (pension provider) NI National Insurance PAYE Pay as You Earn PREPAY. Prepayment QI Quinquennial Inspection (building inspection every 5 years) RES Restricted RSCM Royal School of Church Music SOFA Statement of Financial Activities SORP Statement of Recommended Practice SPY St Peters Youth SUBS Subscription UNRES Unrestricted VAT Value Added Tax

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