THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF UPMINSTER
(REGISTERED WITH THE CHARITY COMMISSION 1132839)
PARISH CHURCH OF ST. LAURENCE
RECTORS REPORT AND ANNUAL FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
Incumbent:
Reverend Susannah M Brasier
The Rectory 4 Gridiron Place Upminster RM14 2BE
Principal bankers:
National Westminster Bank plc 120-122 High Street Hornchurch Essex RM14 2BE
Independent examiner:
Ben Clayton, Chartered Accountant
1
TRUSTEES’ REPORT TO THE MEMBERS OF THE ECCLESIASTICAL PARISH OF UPMINSTER ST LAURENCE
The Trustees present their annual report and financial statements for the year ended 31 December 2025.
The Parochial Church Council (PCC) of Upminster has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church: pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the fabric of the parish church and other owned property.
PCC Membership
Members of the PCC are either ex officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During the year 2025 the following served as members of the PCC:
Incumbent: The Revd Susannah Brasier Assistant Curate: The Revd Catherine Towner (retired in March 2025) Deanery Synod Reps: Clive Edwards (Clive also Vice-Chair) Churchwarden: Jean Keen Churchwarden: Cheryl Hale
Elected members
Tony Bloomfield (Treasurer) Kerry Course (from April 2025) Colin Jarvis (from April 2025) John Leaback Linda Lockwood Nigel Lockwood Juliet Masterson (from April 2025) Michael Masterson (from April 2025) Christopher Mowat Rebecca Perchard Pauline Smith Nicholas Thomson Deborah Masterson (Co-opted)
In Attendance
Beryl Speed (Hon. Secretary) The Revd Neil Barrett (until June 2025)
the PCC between meetings subject to directions given by Council. It may approve routine expenditure up to a limit of £500 – greater only in the case of very urgent work.
Central Management & Finance Group (CM&FG)
The CM&FG consists of the Standing Committee, leaders of some Project Task Groups and other members of the PCC whom the PCC wishes to attend. It oversees the routine tasks undertaken by each group and ensures that all extraordinary matters, or matters requiring PCC approval, are brought to the attention of the PCC. The CM&FG liaises with the Standing Committee regarding business requiring the attention of the PCC – namely, all matters which are part of the PCC’s legal responsibilities under state and Canon Law, matters which are extraordinary or involve substantial change, and matters involving expenditure above £500. The CM&FG may make recommendations to the PCC but these are not binding on the PCC.
PCC Task Groups
Project Task Groups are set up for specific projects as and when the Incumbent and/or the PCC believe there is a need. The PCC may delegate matters to CM&FG and/or Task Groups where legally allowed to do so and when deemed appropriate by the members of the PCC.
Members may be co-opted by PCC or CM&FG. Current Task Groups include:
Buildings Management Group (BMG) – to oversee the church, churchyard, Parish Office/Guild Hut and 6 Gaynes Park Road
Website/Electronic Communications/IT – to oversee website, office equipment, software, wi-fi and all associated matters
Adventurers’ Leaders – to oversee provision for children and young people
Personnel – to consider the church’s responsibilities as an employer
Additional Officers
James Helby (Assistant Treasurer) Akosua Boachie (Parish Safeguarding Officer)
Management & Task Groups
The PCC operates through the Standing Committee, Central Management & Finance Group (CM&FG), and several task groups.
Standing Committee
The only committee required by law consisting of the Rector, Churchwardens, PCC Secretary, Treasurer, ViceChair and another PCC member (currently Chris Mowat). It has the power to transact the business of
Church Building Improvements Fundraising - To fund raise for the proposed extension to the church building
The Halls Committee was disbanded during 2025 due to low membership, so Halls matters now fall fully under the remit of Standing Committee/CM&FG/PCC as appropriate.
Electoral Roll: At 31st December 2025, there were 122 people on the electoral roll. Our estimated ‘worshipping community’ is rather broader than reflected by the electoral roll.
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Rector’s review of the Year
The worship of St Laurence remains central to its mission and ministry. During 2025 we benefited from the ministry of Deborah Masterson, our Pastoral Assistant, Juliet Masterson, our Authorised Local Preacher, and the Revd Neil Barrett. Neil left to continue his ministry in Warley and Great Warley in June 2025. Our servers, musicians, readers, intercessors, flower arrangers, sidespeople and many others have also contributed much to our worship through the year. Alan Butcher stood down as our Sacristan after many years of faithful service, and we are grateful to Michael Masterson for taking on this role.
During 2025, most services were held in person, but Sunday Evening services continued on Zoom for the most part, although we continue to hold occasional Evensongs sung by the choir and other evening services for festivals etc.
The church was open every day and continues to be appreciated by those who come to visit – especially those seeking a place of peace at a difficult time.
One of the major developments of 2025 was the establishment of ‘Building Faith’, a new informal 8am service for primary school aged children and their parents in the Main Hall. This has been well received and has attracted significant numbers of people. Many thanks to all those who have volunteered to help to run it and to the clergy who have assisted with running the 8am Mass in parallel.
A significant setback in the year was the failure of our church boilers in January and the difficulty in securing permission for their replacement, but we were eventually able to install new boilers in June 2025. Many thanks to Chris Mowat for his work on this and to all who patiently endured the difficult months without heating.
New windows were installed in the Main Hall – thanks to Nick Thomson for leading this project, and once again to those who left legacies which enabled this to happen. We have also done significant works in our parish house in Gaynes Park Road.
We also made further progress towards the realisation of the first phase of our Building Improvements Project, and we hope to be able to apply for the faculty imminently – possibly before the APCM. Our Quinquennial Inspection revealed that no major repairs are required, thanks to work done after the last QI, but there are some more minor matters to be addressed.
We held 3 weddings in 2025 and a number of baptisms, funerals, memorial services and burials of ashes. We held regular Parade Services, welcomed children on a good number of school and uniformed group visits to church, together with members of the local U3A – many thanks to all who helped with these visits and to Maria Courtier for leading those for adults.
Footsteps , a monthly service for pre-school children, continues, as does Adventurers’ (Sunday School). We prepared children for First Communion and one adult for Baptism and Confirmation. Many thanks to those who make all these initiatives possible. We have also continued to enjoy a warm relationship with St Laurence Pre-School, to have representation on the Representative Religious Body set up by the Coopers’ Company and Coborn School, and to be the sponsoring body for the 2[nd] Upminster (St Laurence) Scout Group.
We continue to take the welfare of children and vulnerable adults seriously. Thanks go to Akosua Boachie as our Parish Safeguarding Representative and Michelle Barkwith who is administering training requirements.
Pastoral care also remains key to the life and purpose of the church. Regular visiting and Home Communions have continued, as well as services in care homes for Christmas and Easter.
We held Lent and Advent study groups which were appreciated by those involved. Our Eastertide and Christmas services were well attended.
The PCC met at various points during the year. Jean Keen and Cheryl Hale continued to provide invaluable service as Churchwardens, and Clive Edwards continued to offer valuable support as Vice-Chair of the PCC.
We continue to be very grateful to Tony Bloomfield, assisted by James Helby, for his considerable and conscientious work as PCC Treasurer. We remain in a strong financial position as we have been blessed with a number of very generous legacies received in recent years. We continue to meet our Quota obligations in full and our unrestricted general funds of £205,123 more than meet the requirements of our reserves policy in covering three months of expenses (approx. £60,000). The PCC has a policy of allocating unrestricted legacies between supporting our day-to-day activities, making specific investments in the church and halls facilities and supporting our fund-raising efforts to improve the church facilities.
The accounts show a total income of £385,446 and expenditure of £345,859 (restricted and unrestricted funds plus the Restoration Appeal Fund) giving a surplus of £39,587. We received £155,282 from legacies in 2025 (£28,232 with restrictions on use) and the PCC is focussed on ensuring we use these gifts wisely. In our General Fund, there was a surplus of £28,157. We received another legacy of £120,000 and thanks to the generous gifts we have been receiving in the last two years we have been able to invest in upgrading our Halls facilities (£29,963 in 2025), installing a new sound system in the church and renovating our domestic property as we search for a new Associate Priest. Income from Halls remains a key source of income as well as a fantastic community resource. Occupancy
3
remains high and income was £92,945 in 2025. Planned Giving and service collections remains consistent and this source of income remains essential for us to meet our daily running costs. We continued to raise money for our Building Improvement Project and raised a further £8,410 in 2025. We are now preparing to submit a faculty and incurred initial expenditure on the designs and drawings for this work, as well as costs in closing the works done for the 2020 Quinquennial inspection. The PCC agreed to boost our funds for the Building Improvement Project by allocating £120,000 of legacies to this fund, whilst maintaining sufficient reserves in our unrestricted general funds.
Restricted funds showed a gain of £21,147, largely due to the receipt of a legacy. The value of our investments increased by £13,963 and they continued to pay good income.
Nigel Lockwood continues to oversee our IT and communications and has been progressing a number of important projects. A particular highlight of 2025 was the upgrade to the church’s sound system which has hugely improved the output.
In addition, as Director of Music, Nigel, together with the choir, continues to provide us with a wide range of beautiful music in worship.
Fundraising for the Building Improvements Project continued with regular fundraising initiatives throughout the year, including a lovely meal at Top Meadow, an excellent quiz, a very enjoyable BBQ and a very convivial cards/cake/raffle event.
The SLUGS (St Laurence Upminster Gardening Squad) continued to work extremely hard to keep the churchyard in order and to provide a pleasant and relaxing space for the community to visit.
We need more people to provide input into our ‘Care of Creation’ work but continue to seek to use eco-friendly and fairly traded materials wherever possible. We also now have a 15-year plan to seek to make our premises more energy efficient and have already achieved a number of points listed on that.
It was a great joy to hold celebratory meals for Quinquagesima Sunday, the Patronal Festival and Harvest.
‘Charity of the Month’ continues and we also continued to collect for the Harold Hill Foodbank. Although we no longer have a Children’s Society Committee, we still held a successful Christingle service.
Members of the congregation also provided many and various kinds of support to others in the local community throughout the year.
Our relationships with other churches in the Deanery and Churches Together continue to be important and it was good to be part of the Good Friday walk and service, the United Service and also Christmas carol singing.
Joanne Chapman stood down after many years of valued service as Parish Administrator and was replaced by Verity Helby. Becky Perchard continues as Halls Bookings Secretary – many thanks to them all for all they have done.
Our parish magazine, Gridiron, was produced bimonthly; we thank Arlette Wiggins, Joanne Chapman and our regular contributors for their efforts. Gridiron remains an important tool in connecting with the wider parish as well as with the church community.
With sadness we marked the departure of a number of valued church members – some who have passed to greater glory and others who have moved away. Our Patron, William Holden, died in January 2025. We are grateful for his many years of support for St Laurence and look forward in due course to his son, Simon, taking up the Patronage.
I would like to thank everyone who has been part of the life of this church during this year, helping us to express and encounter, in a wide range of ways, God’s love for us and God’s call to us to love our neighbour.
The Revd Susannah Brasier, Rector and Chair of the PCC
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PCC of Upminster
Balance Sheet at 31 December 2025
| Allnumbersin£ | Yearended 31 December | Yearended 31 December | Yearended 31 December | |||
|---|---|---|---|---|---|---|
| Note | 2025 | 2024 | ||||
| Fixed Assets | , | |||||
| Tangible fixed assets | 5 | 3,197 | 3,197 | |||
| CurrentAssets | ||||||
| Charity & endowmenttrusts |
10 | 96,907 | 90,965 | |||
| , | ||||||
| Debtors and prepayments | 7 | 14,329 | 14,173 | |||
| Shortterm deposits | 417,556 | 508,406 | ||||
| Cash atbank and in hand | 153,423 | 18,554 | ||||
| 585,308 | 541,133 | |||||
| Liabilities : Amounts falling due |
||||||
| within oneyear | 8 | 26,314 | 31,241 | |||
| NetCurrentAssets | 558,994 | 509,892 | ||||
| Less - Liabilities : Amounts falling due after |
- | - | ||||
| afterone year | ||||||
| NETASSETS | 659,098 | 604,054 | ||||
| FUNDS | ||||||
| Unrestricted - General | 266,589 | 356,571 | ||||
| Unrestricted - Halls Capital Reserve | 9 | 58,594 | 38,594 | |||
| Unrestricted - Property reserve | 9 | 7,682 | 21,049 | |||
| Total! Unrestricted | 332,865 | 416,214 | ||||
| Restricted | 97,185 | 68,659 | ||||
| St Laurence Church RestorationAppeal Fund | 229,048 | 119,181 | ||||
| 659,098 | 604,054 | |||||
| Approved by the Parochial Church Council and | signed | on its behalf on | ||||
| Chairman | ee mber Ment |
The notes on pages 7 to 15 form part of these accounts
5
PCC of Upminster Statement of Financial Activities for the year ended 31st December 2025
| Unrestricted Restricted Restoration Total Funds All numbers in £ Funds Funds App Fund 2025 Note INCOMING RESOURCES Incoming resources from donors 2a 78,031 3,861 4,726 86,618 Other voluntary incoming - resources 2b 122,000 28,232 9,134 159,366 Income from - church halls and other 2c 93,886 - - 93,886 Other incoming resources 2d 21,595 967 808 23,370 Income from Investments 2e 15,736 2,097 4,373 22,206 TOTAL INCOMING RESOURCES 331,248 35,157 19,041 385,446 RESOURCES USED Grants 3a - 3,861 - 3,861 Activities directly relating to the work of the Church 3b 267,459 10,149 28,758 306,366 Fundraising and publicity 3c 30 - - 30 Church management and administration 3d 35,602 - - 35,602 TOTAL RESOURCES USED 303,091 14,010 28,758 345,859 NET INCOMING (OUTGOING) RESOURCES 28,157 21,147 (9,717) 39,587 Balances B/F 1st January 2025 416,214 68,659 119,181 604,054 444,371 89,806 109,464 643,641 Other recognised gains: Intra-fund transfers (120,584) 1,000 119,584 - Consolidation of funds 1,764 1,764 Gains/(losses) on charity funds 10 9,078 4,615 - 13,693 Balances C/F 31st December 2025 332,865 97,185 229,048 659,098 Represented by:- General funds 205,123 61,744 - 266,867 Halls Capital Reserve 9 58,594 - - 58,594 Property reserve 9 7,682 - - 7,682 Charity/endowment funds 10 61,466 35,441 - 96,907 Restoration Appeal Fund 12 - - 229,048 229,048 332,865 97,185 229,048 659,098 |
2024 83,423 - 300,266 - 94,739 96,005 14,508 |
|---|---|
| 588,941 | |
| 4,033 316,860 30 16,592 |
|
| 337,515 | |
| 251,426 350,360 |
|
| 601,786 - - 2,268 |
|
| 604,054 334,265 38,594 21,049 90,965 119,181 |
|
| 604,054 |
6
PCC of Upminster
Notes to the Financial Statements for the year ended 31st December 2025
1.Accounting Policies
The Parochial Church Council of the Ecclesiastical Parish of Upminster is a registered charity, number 1132839.
The financial statements have been prepared in accordance with Church Accounting Regulations (2006) in accordance with applicable accounting standards and the current FRS102 Charities Statement of Recommended Practice 2019. However, as a smaller charity as defined by FRS102 (income less than £500,000) reliefs have been applied, notably no cash flow statement is provided.
The financial statements have been prepared under the historical cost convention except for investment assets which are shown at 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 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.
Funds designated for a particular purpose by the PCC are also unrestricted. The Restoration Appeal Fund is separately disclosed and is a material designated fund.
Restricted funds comprise endowments and legacies and the income generated on these investments which is to be only expended on the restricted purpose as specified by the donor.
Incoming Resources
Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenant is recognised when received. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement of the amount due.
Income from Halls is recognised in the period for which the rental services were paid for.
Income for rental of our property at 6 Gaynes Park Road is recognised in the period for which the rental service is paid for.
Income tax recoverable on Gift Aid donations is recognised when the underlying income is received.
All other income is accounted for when received.
7
PCC of Upminster
Notes to the Financial Statements for the year ended 31 December 2025 (cont)
Resources used
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. The diocesan quota is accounted for when paid.
Fixed Assets
Consecrated and beneficed property is excluded from the accounts by section 10 of the Charities Act 2011. No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed.
Equipment used within the church premises is written off as expenditure when purchased.
Property held by the PCC is accounted for at historic cost.
Current assets
Amounts owing to and collectable by the PCC are shown as debtors.
Short term deposits include cash held on deposit either with the COIF Church of England funds or at the NatWest bank, authorised and regulated by FCA and PRA.
Charity and endowment trusts are held at the market value at the balance sheet date as provided by the Fund Managers.
8
PCC of Upminster
Notes to the Financial Statements for the year ended 31 December 2025 (cont)
All numbers in £
| All numbers in £ | |||||
|---|---|---|---|---|---|
| 2. Incoming resources | **Unrestricted ** | **Restricted ** | Restoration | Total | |
| Funds | Funds | App Fund | Funds | 2024 | |
| 2a Incoming resources from donors | |||||
| Planned Giving: | |||||
| Covenants, gift aid & small donations | 49,921 | 1,310 | 51,231 | 53,777 | |
| Tax recovered/recoverable | 13,797 | 703 | 14,500 | 14,094 | |
| Uncovenanted | 3,900 | 3,900 | 4,630 | ||
| Other collections | 3,229 | 3,229 | 4,790 | ||
| Charity collections | 3,861 | 3,861 | 4,033 | ||
| Sundry donations & for special purposes | 7,184 | 2,713 | 9,897 | 2,099 | |
| 78,031 | 3,861 | 4,726 | 86,618 | 83,423 | |
| 2b Other voluntary incoming resources | |||||
| Legacy | 122,000 | 28,232 | 5,000 | 155,232 | 292,848 |
| Fund Raising | 4,134 | 4,134 | 7,418 | ||
| 122,000 | 28,232 | 9,134 | 159,366 | 300,266 | |
| 2c Income from ancillary activities | |||||
| Magazine and book stall | 941 | 941 | 947 | ||
| Church hall income | 92,945 | 92,945 | 93,792 | ||
| 93,886 | - | - | 93,886 | 94,739 | |
| 2d Other incoming resources | |||||
| Fees to PCC | 8,442 | 318 | 8,760 | 5,474 | |
| Churchyard maintenance | 649 | 649 | 466 | ||
| Rental income | 4,685 | 4,685 | 21,000 | ||
| Insurance recovery | - | 35,507 | |||
| VAT recovered under LPW scheme | 6,620 | 808 | 7,428 | 32,866 | |
| Other income | 1,848 | 1,848 | 692 | ||
| 21,595 | 967 | 808 | 23,370 | 96,005 | |
| 2e Income from investments | |||||
| Deposit interest and income from trusts | 15,736 | 2,097 | 4,373 | 22,206 | 14,508 |
| 15,736 | 2,097 | 4,373 | 22,206 | 14,508 | |
| Total incoming resources | 331,248 | 35,157 | 19,041 | 385,446 | 588,941 |
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PCC of Upminster
Notes to the Financial Statements for the year ended 31 December 2025 (cont)
| All numbers in £ | |||||
|---|---|---|---|---|---|
| 3. Resources used | Unrestr | **Restr ** | Restoration | Total | |
| Funds | Funds | App Fund | Funds | 2024 | |
| 3a Charitable Giving | |||||
| Church overseas: missionary societies | 175 | 175 | 313 | ||
| Church overseas: other | 800 | 800 | 444 | ||
| Home charities - other | 2,886 | 2,886 | 3,276 | ||
| Home charities - church | - | - | |||
| - | 3,861 | - | 3,861 | 4,033 | |
| 3b Activities directly relating to the work of the | Church | ||||
| Diocesan quota | 101,663 | 101,663 | 96,890 | ||
| Clergy and support staff expenses | 1,174 | 1,174 | 1,071 | ||
| Fees for weddings and funerals | 4,240 | 4,240 | 2,581 | ||
| Church running expenses | 36,049 | 1,040 | 37,089 | 21,051 | |
| Church maintenance | 33,777 | 33,777 | 12,765 | ||
| QI repairs and professional fees | 4,849 | 4,849 | 67,573 | ||
| Building Improvement project professional | fees | 22,725 | 22,725 | - | |
| Organ maintenance | 1,184 | 1,184 | 323 | ||
| Education | 115 | 941 | 1,056 | 566 | |
| Upkeep of churchyard | 1,709 | 8,168 | 9,877 | 5,037 | |
| Salaries and honoraria | 17,107 | 17,107 | 15,795 | ||
| Church halls costs | 41,615 | 41,615 | 44,062 | ||
| Church halls improvements | 29,963 | 29,963 | 49,004 | ||
| Other | 47 | 47 | 142 | ||
| 267,459 | 10,149 | 28,758 | 306,366 | 316,860 | |
| 3c Fund raising and publicity | |||||
| School prizes | 30 | 30 | 30 | ||
| 30 | - | - | 30 | 30 | |
| 3d Church management and administration | |||||
| Stationery, postage, sundries | 16,287 | 16,287 | 10,753 | ||
| Rental property costs | 19,315 | 19,315 | 5,839 | ||
| 35,602 | - | - | 35,602 | 16,592 | |
| Total resources used | 303,091 | 14,010 | 28,758 | 345,859 | 337,515 |
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PCC of Upminster
Notes to the Financial Statements for the year ended 31st December 2025 (cont)
| All numbers in £ | ||
|---|---|---|
| 2025 | 2024 | |
| 4. Staff costs | ||
| Salaries and honoraria | 22,107 | 20,449 |
During the year remuneration was paid to a Director of Music, Halls Secretary and the Administrative Assistant to the Rector. The remuneration paid to the Halls Booking Secretary is included in the Halls Expenditure. Of the above, the Director of Music and Halls Secretary are Trustees. No person was paid £40,000 or more.
5. Fixed assets for use by the PCC
| Tangible fixed assets | Freehold Land | |
|---|---|---|
| and Buildings | Total | |
| 6 Gaynes Park Road Upminster at cost | 3,197 | 3,197 |
| 3,197 | 3,197 |
Depreciation is not provided on the freehold buildings and no impairment has been recognised.
6. Analysis of net assets by fund
| Unrestricted Restricted Restoration Funds Funds App Fund Fixed assets 3,197 - - Current assets 294,516 61,744 229,048 Current liabilities (26,314) - - Charity/endowment funds 61,466 35,441 - Fund balance 332,865 97,185 229,048 7.Debtors 2025 2024 Gift Aid recoverable from HMRC 14,329 14,173 14,329 14,173 Gift Aid receivable is due from HMRC for the year from 1 January 2025. 2025 2024 8. Liabilities : amounts falling due within one year Accruals 11,225 19,697 Halls income received in advance 15,089 11,544 26,314 31,241 |
Unrestricted Restricted Restoration Funds Funds App Fund Fixed assets 3,197 - - Current assets 294,516 61,744 229,048 Current liabilities (26,314) - - Charity/endowment funds 61,466 35,441 - Fund balance 332,865 97,185 229,048 7.Debtors 2025 2024 Gift Aid recoverable from HMRC 14,329 14,173 14,329 14,173 Gift Aid receivable is due from HMRC for the year from 1 January 2025. 2025 2024 8. Liabilities : amounts falling due within one year Accruals 11,225 19,697 Halls income received in advance 15,089 11,544 26,314 31,241 |
Unrestricted Restricted Restoration Funds Funds App Fund Fixed assets 3,197 - - Current assets 294,516 61,744 229,048 Current liabilities (26,314) - - Charity/endowment funds 61,466 35,441 - Fund balance 332,865 97,185 229,048 7.Debtors 2025 2024 Gift Aid recoverable from HMRC 14,329 14,173 14,329 14,173 Gift Aid receivable is due from HMRC for the year from 1 January 2025. 2025 2024 8. Liabilities : amounts falling due within one year Accruals 11,225 19,697 Halls income received in advance 15,089 11,544 26,314 31,241 |
|---|---|---|
| 332,865 | 97,185 229,048 |
|
| 2025 2024 14,329 14,173 14,329 14,173 from 1 January 2025. 2025 2024 11,225 19,697 15,089 11,544 26,314 31,241 |
2025 2024 14,329 14,173 |
|
| 14,329 14,173 |
||
| 26,314 31,241 |
Accruals reflect expenses related to 2025 and settled in January 2026.
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PCC of Upminster
Notes to the Financial Statements for the year ended 31st December 2025 (cont)
All numbers in £
9. Property Reserve and Halls Capital Reserve - not restricted
| The PCC have agreed to set aside funds for major repairs to PCC | The PCC have agreed to set aside funds for major repairs to PCC | |
|---|---|---|
| property and to maintain the Halls. | 2025 | 2024 |
| Property Reserve | ||
| Opening balance | 21,049 | 26,252 |
| Property maintenance expense | (13,367) | (5,203) |
| Closing balance | 7,682 | 21,049 |
| Halls Capital Reserve | 2025 | 2024 |
| Opening balance | 38,594 | 42,000 |
| Allocation of income to Halls Capital Reserve | 20,000 | 20,000 |
| Improvement works to Halls | - | (23,406) |
| Closing balance | 58,594 | 38,594 |
The improvement works to the Halls in 2025 of £29,963 were funded from legacies rather than the Halls Capital Reserve at the discretion of the PCC.
10. Charity & Endowment Trusts
The restricted funds include the following charities;
-
a) Frith (charity registration 262008) created in 1610 to provide bread for the poor of the parish. The PCC received £41 of income from this Trust in 2025. The balance of this trust at 31 December was £1,394 and was invested in the COIF Charities Investment Fund. The PCC intend to close this trust and distribute the balance (£2,639 including accumulated income at 31 December 2025) to a local charity in line with the objectives of the trust.
-
b) Boyce (charity registration 310907) created in 1869 to advance youth membership of the choir. The PCC received £51 of income from this Trust in 2025. The balance of this trust at 31 December was £1,739 and was invested in the COIF Charities Investment Fund. The PCC still intend to close this trust but the funds will be combined with the Choir Association fund to create a restricted fund dedicated to the Choir. The Choir Association funds of £1,764 were transferred into the PCC in March 2025.
The restricted funds also include the following endowment trusts;
- c) Miss G.K. Wright (deceased), a perpetual endowment for the upkeep of the churchyard. The PCC received £205 of income from this Trust in 2025. However the trust was liquidated in 2025 to fund significant work to the trees in the churchyard and was subsequently closed. The closure arose as the annual income was insufficient to cover the costs for which it was intended.
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PCC of Upminster
Notes to the Financial Statements for the year ended 31st December 2025 (cont)
All numbers in £
- d) Ms Rona England Bequest, created by a legacy in 1994 for educational purposes. The PCC received £2,004 of income from this Trust in 2025 and incurred expenses of £941. The balance of this trust at 31 December was £32,308 and was invested in the M&G Charifund.
The unrestricted funds include the following endowment:
- e) Miss C F Whitehead Trust, created by a legacy in 1961 and available for use at the discretion of the PCC. The PCC received £3,565 of income from this Trust in 2025. The balance of this trust at 31 December was £61,466 and was invested in the M&G Charifund.
Fund Values
| Frith Fund Value at 31/12 Boyce Fund Value at 31/12 Wright Fund Value - closed in 2025 England Bequest Value at 31/12 Restricted Funds Whitehead Trust Value at 31/12 Charity & endowment trusts Unrealised gain/(loss) for the year (ex Wright) |
2025 2024 1,394 1,464 1,739 1,826 - 7,751 32,308 27,536 35,441 38,577 61,466 52,388 96,907 90,965 13,693 2,268 |
|---|---|
11. Financial Commitments.
There are no significant financial commitments for the coming year as at 31 December 2025.
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PCC of Upminster
Notes to the Financial Statements for the year ended 31st December 2025 (cont)
All numbers in £
12. St. Laurence Church Restoration Appeal Fund
The St Laurence Church Restoration Appeal Fund includes funds for the repairs and maintenance of the church fabric, repairs and maintenance of the organ, tower and bells. As the PCC looks to improve the facilities of the building under the Building Improvement Project, funds from fund raising activities and donations go to this fund, along with any related expenses.
| Income and Expenditure Repairs & Maintenance fund Fund Raising Donations and other income VAT recovery Legacy Insurance claim Expenditure Transfer from General Fund Bequest for Organ fund Income Expenditure |
2025 2024 |
|---|---|
| 4,134 7,418 9,099 8,550 808 32,575 5,000 ` - 35,507 (27,574) (67,573) |
|
| (8,533) 16,477 120,000 - - 78 (1,184) (323) |
|
| (1,184) (245) |
There was no income or expenditure in the other Restoration Appeal funds.
| Balances by fund Repairs & Maintenance fund Bells & Tower fund Bequest for Church Fabric Bequest for Organ |
31 December 2025 2024 |
|---|---|
| 175,666 64,199 199 199 44,001 44,001 9,598 10,782 |
|
| 229,464 119,181 |
Expenditure in 2025 included the residual cost of the 2020 Quinquennial works of £5,389 and architect’s fees for the Building Improvement Project of £22,185.
The Repairs and Maintenance Fund include £41,948 raised for the Building Improvement project, net of expenses. £8,410 was raised or donated in 2025 with related architect’s fees of £22,185.
The PCC has been in receipt of various unrestricted legacies in the last few years, and it was decided that £120,000 from these legacies be allocated to the Restoration Appeal Fund.
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PCC of Upminster
Independent Examiners Report to the PCC
| report on the accounts of the PCC for the year ended 31 December 2025, which are set out on pages6 to 15.
Respective responsibilities of the PCC and the Examiner
The charity’s trustees 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 : Examine the accounts under section 145 of the 2011 Act; Follow procedures laid down in the general directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and : State whether particular matters have come to my attention.
Basis of Independent Examiners 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 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 | do not express an opinion on the accounts.
Independent Examiner’s statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the 2011 Act; or to prepare accounts, which accord with these accounting records have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Ben Clayton,
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Date \
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Upminster
Essex
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