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2025-12-31-accounts

é Q JIM'S ~~ ILFRACOMBE

The Parish of St Philip and St James Church, Ilfracombe

Address for correspondence:

The Parish Office, St James Vicarage, Kingsley Avenue, Ilfracombe EX34 8ET

Annual Report and

Financial Statements

For year ending 31* December 2025

Vicar: Revd. Mark Ruoff

Bankers: Lloyds Bank, 17 Cross Street Barnstaple, EX31 1BE

Independent Examiner:

A.P.B. Accountants Ltd. 1/5 Market Place, Ilfracombe EX34 SAU

www.pipandjimschurch.org.uk

www facebook.com/pipandjimschurcs

Registered Charity No; 1132632

The Parochial Church Council of St Philip & St James

Philip & St James Church tlfracombe Annual Report for the year ended 31* December 2025

Aim and Purpose

St Philip & St James Church ilfracombe Parochial Church Council (the PCC} has the responsibility of cooperating with the Incumbent, the Reverend Mark Ruoff, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, socia! and ecumenical. As well as the Church itself, which is a Grade Ii* Listed Building.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our Church, and to become part of our parish family. When planning our activities, the PCC has increasingly considered and embraced the Charity Commission’s guidance on public benefit and in — particular the specific guidance on charities for the advancement of religion. Our services and worship put faith into practice through prayer and scripture, music and sacrament. We try to enable ordinary people to live out their faith as part of our parish family, through:

To facilitate this work, it is vital that we maintain the fabric of the Church

Achievements and Performance

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Worship and Prayer

The Reverend Mark Ruoff and his family lead us within our Benefice, including the parishes of St Peter, Berrynarbor and St Peter ad Vincula, Combe Martin. Again, over this year we have seen a steady increase of people and families jain us in worship and prayer. The PCC is keen to offer a range of services far all generations with a mix of styles and times as well as joining in with the Joint Churches evenings, Mission Community Morning Prayer. Our regular services attendance is increasing with an average of 67 adults along with 16 children and our regular participants have increased from an average of 57 to 79. Due to our position, we have many tourists and visitors join us. At present there are 68 parishioners on the Electoral Roll. There were 2 funerals and no weddings in 2025 due to the church being closed for renovation between March and November

Deanery Synod

Two members of the PCC sit on the Shirwell Deanery Synod. This provides the PCC with a link with the churches around us and with the Diocese as a whole. it also receives reports from the General Synod. It met twice this year first with the Archdeacon and the second meeting with the General Synod Representative.

Church Fabric

General maintenance has been completed throughout the year to ensure the church and grounds are in good upkeep and safe.

2025 has seen the major restoration works of The West Wall Reive Project start in March and complete in December. This saw the complete renovation of both out and inside walls, as well as the tracery, mullions, pointing, plaster, stain glass being replaced or repaired, to ensure protection against climate change and provide for a long-term fix. Furthermore, we enhanced the internal area with a servery, a children’s area, disabled ramps externals and internal, safety railings and new carpet. Thus, providing a safe place for great scope of mission and community benefit.

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Mission and Evangelism and Other Activities

2025 was exciting growth in the congregation as well as completing the renovation West Wall Revive Project. The latter brought the major restoration of the West Wall of the church alongside significant upgrades to the west end of the church, to make it more fit for purpose for our mission within the wider community in the 21st century. The congregation met outside of the main building for eight months, a significant undertaking, and whilst there was risk of a decline in church attendance, the opposite was the reality. Furthermore, the Vicar was on sabbatical from June to August, during which time the church was ably led by the newly appointed stipend Associate Minister and Church Wardens. Numeric growth came primarily, but not exclusively amongst secondary school and sixth form aged young people, who helped make the interim space in the Community Centre, home from home. Furthermore, we have a core youth group of 25 teenagers, most of whom meet midweek, at a new Youth Discipleship Training evening. Alongside this, the children's group numbers around 12.

During the year we have run Alpha Courses for adults and youth, we have a thriving Toddler Group, several midweek small groups, monthly worship and prayer nights and a wonderful Christmas Tree festival, just to name a few things. There is considerable engagement with the RNLI where the Vicar is chaplain and we have close engagement with other churches in the Benefice, the wider Mission Community and ecumenically in Ilfracombe. Through the Vicar, the Associate Minister and other members of the congregation, we support the work of Delta, serve in chaplaincy and mentoring work at ilfracombe Academy and local primary schools. Furthermore, we have been able to support further communities further afield.

Financial Review

As with 2024 we have had to adopt an accruals basis of accounting due to the increase of money flowing in and out due to the West Wall Revive Project that are prepared and certified by A B Bengey Accountants.

This year has been dominated by the West Wall Revive Project and the financial challenges of such a large project that has on reserves and cash flow. However successful work in 2024 achieved major grant funding from National! Heritage Lottery Fund, Benefact Trust, The National Churches Trust, Garfield Weston, Beatrice Laing Trust, Sabina Sutherland, Fullabrook, Viscount Amory, Ilfracombe Rotary Club. Funds were also raised via the opening of the car park, sale of tracery stones and other activities within the church. Church reserves provided the balance of monies. With control on project costs and additional extras coming within the allowed contingency budget, the project has come in within the range of the initial budget. General church finances have proved to be positive with an increase in general giving while expenditure has been realistically controtled providing for a surplus that reduced the pressure on reserves.

Reserves Policy

Our present reserve is £6,000 from unrestricted funds

Volunteers

The members of the PCC would like to thank the many volunteers, both from the congregation and from the wider community who work so tirelessly to make our Church a lively and vibrant community helping in so many diverse and constructive ways.

Safeguarding

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

Structure, Governance and Management

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The method of appointment of PCC members is set out in the Church Representation Rules. The Council comprises the Incumbent, the Associate Minister, the Churchwardens, those elected to the Deanery Synod, and other members who are elected at the Annual Parochial Church Meeting, by those on the Electoral Roll. Members of the congregation are always encouraged to join the Electoral Rall, and to consider standing for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance in the parish, and for all financiat matters. The full PCC met 6 times during the year. The average levei of attendance was 84%. Given its wide responsibilities, the PCC has a number of teams, each dealing with a particular aspect of parish life. Each reports to the full PCC, usually via the team leader or Vicar.

Administrative information

The Church is situated at St James Place, Ilfracombe, EX34 9BJ and is part of the Deanery of Shirwell, in the Diocese of Exeter. The correspondence address is The Parish Office, St James Vicarage, Kingsley Avenue, Ilfracombe EX34 8ET. The PCC is a body corporate (PCC Powers Measure 1956, and the Church Representation Rules 2022} and a Registered Charity No 1132632 with the Charity Commission. PCC members who have served from 1* January 2025 until the date this report was approved were:

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Ex Officio| |Incumbent|||||Revd|Mark|Ruoff|>| |Associate|Minister|Revd|Tandy|Ruoff| |Churchwardens|Graeme|Towell|Elected|March|2024| |;|Elected|March|2025| |Christie-Anne|McKay|Elected|June|2024| |Elected|March|2025| |Deanery|Synod|Reps|David|Gammon|Resigned|March|2025| |Margaret|Rudd|Resigned|March|2025| |Marian|Martin|Elected|March|2025| |Mary|Clements|Elected|March|2025| |Elected| |Treasurer,|Vice|Chair|Nigel|Vince|Elected|March|2022| |Elected|March|2025| |PCC|Secretary|Sheila|Steer|Elected|March|2023| |Elected|March|2025| |Paul|Fraser|Elected|March|2024| |Hilary|Quarrington|Elected|March|2024| |Campbell|Orr|Elected|March|2023| |Judith|Hunter|Elected|March|2023| |Elected|March|2025| |Debbie|Noall|Elected|March|2025| |Co-opted|Daniel|Spelman|Resigned|March|2025| |Observer|Shula|Mason|From|March|2024| |Kn| |ApprovedRev'd MarkAi)by|thePCCon|16"March|2026|and|signed|on its|behalfNAL(Treasurer}|||,|)|

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Zou! CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES . accounts

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FOR ENGLAND AND WALES . accounts
Section A Independent Examiner’s Report
Report to the trustees Tei MRRRH AE CHULCE CobnICe OF THE ECCLESIASTICAL PaeMK OF
ST pete? Avo So TaAmMel Tiureacomse
On accounts for the year t Charity no | (432€32
ended | Bi" Decemsee 2025 (if any)
Set out on pages 6-9 {remember te include ihe page numbers of additional sheeis} |
| report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended -
Responsibilities and As the charity's trustees, you are responsible for the preparation of the
basis of report accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).
| report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, |
have followed ail the applicable Directions given by the Charity Commission —
.
under section 145(5)(b) of the Act.
independent [The charity’s gross income exceeded £250,000 and | am qualified to
examiner's statement undertake the examination by being a qualified member of [insert name of
applicable listed body]. Delete | ] if not applicable.
| have completed my examination. i confirm that no material matters have
come to my attention in connection with the examination (etRerhanthat
disclesed-betow-)} which gives me cause to believe that in, any material
respect:
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| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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Signed: Cen | Date: |o,2 /0 GA 2026 |
a .
Relevant professional
qualification(s) or body FOCA
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IER

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Oct 2018

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{if any):

Address: | APS ActouvTANTS LTD £x3¢ FAY | 1-5 Maewer SreeeT ,Trfieatemae

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Oe — 7

Give here brief details of any items that the examiner wishes to disclose.

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IER

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Oct 2018

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |St|Philip and|St James|Church|Accounts 31/12/2025| |Income|and|Expenditure|Account|for the|year|ended|31st|December|2025| |INCOME|2025|2024| |1|Voluntary|Giving| |Tax|efficient|planned|giving|£|69,205.55|£54, 788.47| |Other|planned|giving|£|-|£0.00| |Collections|at|Services|£|7,309.75|£8,766.69| |Other|giving|incl|specific & appeals|£|2,164.62|£2,222.82| |Gift|Aid|recovered|£|15,325.75|£16,218.55| |Legacies|£|200.00|£|94,205.67|£0.00|£81,996.53| |Income|from|Church|Activities| |Statutory|Fees|£|367.00|£2,769.28| |Fund|raising|£|897.05|£3,774.47| |Car|Park|£|26,257.81|:|£37,311.43|,| |Other|Activities|- mags +|£|-|£|27,521.86|£0.00|£43,855.18| |Other|Receipts| |2|lnvestments|CCLA|interest|£|17,587.79|£10,298.06| |Other|£|-|£0.00| |Grants|£|8,340.28|£2,103.80| |3|WWR|Grants|Restoration|only|(released)|£|358,466.02|£|384,394.08|£18,953.82|£31,355.68| |£|506,121,61|£157,207.39| |EXPENDITURE| |Church|Activities| |Mission|Giving,|Donations|£|6,933.53|£7,435.35| |4|Common|Fund|£|24,263.00|£23, 764.00| |Clergy|Costs|£|10,374.47|£1,348.79| |Church|outreach|costs|£|1,723.78|£4,572.52| |Church|Running|Casts|£|32,082.63|£24,850.02| |Church|Utility|Costs|£|2,567.96|£2,436.66| |Costs|of trading|£|426.07|£497.25| |Governance|costs|£|330.00|£180.00| |5|Repairs|to|Church|Building|£|4,238.91|£6,027.33| |6|Major Works|£|452,961.44|£18,953.82| |Outgoing|resources/payments|£|-|£|535,901.79|£0.00|£89,975.74| |Surplus/(Deficit)|for the year|-£|29,780.18|£67,231.65|

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St Philip & St James Church Financial Statement year ending 31/12/2625

: :

Statement of Assets and Liabilities

Statement of AssetsAssets and Liabilities
Unrestricted Designated Restricted
Funds Funds Funds TOTAL
MONETARY ASSETS
BankAccount 10,264.53 10,264.53
Bank Deposit £ 8,953.71 £ 8,953.71
CCLA Deposit £144,382.20 £ 64,721.37 £ £ 14,314.62
CCLA Deposit Organ £ 6,442.83 £
CCLA Deposit Special Needs £ 3.98 £ 3.98
DEBTORS
FIXEDASSETS
£143,075.36 £ 64,721.37 € 20,757.45 £228,554.18
ee
ee eee eee
Sf
fe-j@-j@
-j@
Total Cash
CCLA Restricted Organ Fund Receipts& Payments
Receipts
Interest £ 278,95
©
Payment
Organ repairs £ 278.95
Excessof receipts overpayments £ 278.95
Opening Balance 01/01/25 6,163.99
Closing Balance 31/12/25 £ 6,442.83
CCLA Restricted Special Fund Receipts & Paymnets
Receipts
Interest
Payment
Excessofreceiptsover payments £ 0.17
Opening Balance01/01/25 £ 3.81
Closing Balance 31/12/25 £ 3.98
CCLA Deposit Fund Receipts & Payments
Receipts
Interest £ 17,055.62
Transfers in
Payment
Transfers out £ 200,000.00
Excessof receipts over payments -£182,944.38
Opening Balance 01/01/25 £406,362.57
Closing Balance 31/12/245
Lloyds Deposit Receipts& Paymnets
Receipts
Interest £ 253.05
Transfers in £ 161,825.23
Payment £ 162,078.28
£ 179,645.80
Excessof receipts overpayments -€ 17,567.52
Opening Balance 01/01/25 £ 26,521.23
ClosingBalance31/12/25 £ 8,953.71

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PCC of Ilfracombe St Philip & St James Balance Sheet

31st December 2025

2024

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Current Assets

Bank Accounts
BankAccount Account £ 8,276.84 £ 1,745.53
Bank Deposit £ 8,953.71 £ 26,521.23
CCLA Deposit £ 223,418.19 £ 406,362.57
CCLA Deposit Organ £ 6,442.83 £ 6,163.88
CCLA Deposit Special! Needs £ 3.98 £ 3,81
£ 247,095.55 £ 440,797.02

Current Liabilities

Creditors and accruals Other creditors £ 18,541.37 £ - Deferred Income Grants not release to Income & Expenditure £ - £ 182,939.38 NET ASSETS £ 228,554.18 £ 257,857.64 Financed By: CAPITAL ACCOUNT Brought Forward £ 257,857.64 £ 190,415.99 Surplus/{Deficit) for the year -£ 29,780.15 £ 67,231.65 Non trading movements correction £ 476.69 £ 210.00 £ 228,554.18 £ 257,857.64

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St Philip & St James Church Ilfracombe subsidary accounts 2025

Toddlers Account 2025
RECEIPTS
Takings
[eash__[Bank [eash__[Bank [eash__[Bank
Grants es
Other
EXPENDITURE
Food
ee
ee
es
a
ff
Ga
Sundries
Other
Difference ins over outs
ee
es

Cd
289.81

re ae
less transfer to Lloyds i i feé
Opening Balances 01/01/2025
Closing Balances 31/12/2025
Note .
Trading thisyearwas in deficit by£56.57 (£125.67 in 2024)
Hire ofthe Centre cost of 35 sessions at£49.68 each totalling£1,738.80 Not included
Pip&Jim's Mission GivingAccount 2025
Receipts
Church Giving 10% £ 5,852.53
Expediture
Other /bank £ 42.50
489.97
Opening Balance
Closing Balance 31/12/25 £ 1,364.62
Vicar's Fund 2024
This account és controlled soley bythe Vicar and Churchwardens
income from two small veryold invested legacies
CCLA Hooper Value 31/12/25
CCLAMorgan Fund 31/12/25 £ 1,642.00
Vicar's Fund CurrentAccount Receipts&Paymnets
Receipts
Income from CCLA £ 217.28
Payment £ -
Excess of receipts over payments £ 217.28
Opening Balance 01/01/25 £ 259.79
Closing Balance 31/12/25 £ 477.07
Vicar’s Fund CurrentAccount Receipts& Paymnets
Receipts
interest £ 36.36
Payment £ -
Excess ofreceipts over payments £ 36.30
Opening Balance01/01/25 £ 3,251.57
ClosingBalance31/12/25 3,287.87

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