2025-12-31-accounts

ALL SAINTS STAPLEHURST

FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL AND ANNUAL REPORT

For the year ended 31 December 2025

RECTOR

The Reverend Silke Tetzlaff

AUTHORISED LAY MINISTER Mrs Audrey Bullock

TREASURER

Mr Simon Evans ACMA, ACIB

CHURCHWARDENS

Mr Adam Houghton Mrs Joanne Evans

BANKERS

NatWest Bank 3 High Street, Maidstone, Kent, ME14 1XU

Lloyds Bank Maidstone (309236) 18 Week Street, Maidstone, Kent, ME14 1RW

INDEPENDENT EXAMINER Mr Stephen Pooley BA FCA

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TREASURER’S REPORT

Financial Review

‑ The UK continued to face significant macro economic challenges during 2025, including volatility in financial markets, the ongoing cost ‑ of ‑ living pressures, and heightened political uncertainty. Like many churches and charities, All Saints has felt the impact of these conditions, and it remains difficult to predict how long these pressures will continue.

The All Saints PCC’s funds fall into three categories:

• Unrestricted (general) funds – available for any purpose that supports our charitable objectives, principally the provision of Christian ministry in Staplehurst.

• Designated and Restricted funds – Designated funds are set aside by the PCC for specific purposes but may be reallocated if circumstances change. Restricted funds may only be used for the purpose for which they were given, such as the Parish Council grant for churchyard maintenance.

• Endowment funds – funds donated, invested, and dedicated for a specific purpose.

Despite the challenging environment, 2025 ended with a small surplus of £4,177, although pressures on voluntary income and rising utility and maintenance costs continued to affect our finances.

The Tower Turret project, which began in July 2024, continued into early 2025, and was finally completed in February 2025. A final payment (which is held back for a year pending any issues) is due to be paid to the contractors in the first quarter of 2026, once final checks have been made by our architect.

Total unrestricted income for 2025 was £81,425 (see Financial Statements, Note 1). This is £11,041 higher than 2024, largely because the £14,000 transfer to the Tower Fund in 2024 was not repeated in 2025.

The Parish Magazine, which continues to be highly valued by the community, generated a surplus of £3,572. We are also grateful to the Newlyn Trust for their generous £2,500 grant. Fundraising activities increased during the year and contributed a further £2,860 to our income. The 2025 Christmas Raffle was a particular highlight, raising £1,200. Our thanks go especially to Julie Pascoe, who secured many of the prizes donated by the local community and worked tirelessly to sell tickets.

Unrestricted expenditure totalled £68,134 (see Financial Statements, Note 2), which is £890 lower than in 2024, mainly due to reduced Parish Share payments.

Parish Share represents our contribution to the Diocesan fund that supports clergy stipends, pensions, housing, training, and central services. Due to the ongoing pressures on finances the PCC was only able to pay £5,000 of the requested amount £87,823. It is unlikely that we will be able to pay this amount the foreseeable future, and will be added to the unpaid balance for 2024 and earlier years which now totals £278,192. While the Diocese has not written off this amount, they have agreed that we are not required to accrue these arrears in our accounts. The Parish Share request for 2026 has been assessed at £88,920, a 1.25% increase on 2025.

Other areas of expenditure continue to be closely monitored. Particular thanks are due to Julia Page for her ongoing work to reduce utility costs and for successfully managing the renewal of the contracts that expired in 2025.

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‑ Although we do not have a formal Reserves Policy, the PCC has maintained its long standing practice of withholding a Parish Share instalment if forecasts indicate that our bank balances may fall below £10,000, in order to protect our cash position.

Like many charities, we are experiencing a reduction in the number of regular donors. The day ‑ to ‑ day life of the church (unrestricted funds) is sustained by income from fees, parish room hire, fundraising, and the occasional surplus from the magazine. The PCC recognises that without the continued forbearance of the Diocese, our current financial position would not be sustainable.

We also wish to record our sincere thanks to the Friends of All Saints, whose tireless fundraising efforts continue to play a vital role in supporting the repair and maintenance of the church building.

Finally, we extend our heartfelt thanks to everyone who supports the work of All Saints—through financial giving, through volunteering, and through the many fundraising activities that enrich our community. Your generosity and commitment are deeply appreciated.

Simon Evans

20[th] March 2026

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Independent Examiner's report to the PCC of All Satnls Church, Staplehurst, Kent for the Year ended 31st December 2025 I ￿e￿rt to thc truslees ott m) &xamination of ihe accounts of the PaTi5h Church of ALI Saints. Staplehurst (the Trust) for the year ended 31 December 2025. ReApDnsibilititS and basis •f report A5 IhL Lhdril) Iru%iLC8 ofthc-l ru81 you a￿ r¢swJttsible for the prePar￿lOn of the accoun15 in acL()rdtsnLe wilh thc Tequirements of the Charities Act 2011 I"Ihe Act.), I rerKJrt in respeci ot m!. examination of the TnJst"s 8ecounis carried under se¢tio 14) of the 2011 Act and in can)'ing out rny ex41nli￿I0rt I have tbllou'ed ail th¢ applicable Directions bv thc Charily COn￿lIsSi0￿ under seciion 145(5)0)l ol'ih¢ Aci. Independgnt examlnerfs 8tat•m•nt I haie ¢omplet¢d examination. I confirni no maierial matters haN'¢ come to mi. allention in connection with the exJJninaiion oiving me cause to believe that in anj. m￿erial resp¢d'. . accouniin¥ TCCOTils w¢re noi kept in respeci of ihe Tnbst as requtr￿1 by section 130 of the Aci: OT 2. the accuunls d¢) noi ar¢ord wilh IhosL rL'Lords'. or 3. Ihe acLounls d¢) Dot compl>. with IhL LtppIiLable wuirements conccrning the fom and conienl ofaccounts sel oul Èn ihL Chariti¢5 (Accounts and ReporLsI Regulatioiis 2008 other than an), requiremcnt that the accounts 8ii¥e a 'true and fair, view which is no( a matter considcred as part of an independent examination. I hai'e no concern5 and haN'e com¢ d¢ross no other mailers in conneciion with ihe examination io which allcntion shoiild bL. dr¥wT] in this rLPUrt in L)rdLr 10 LnahlL A proper understsnding ol.the a¢counis io be r¢a¢W, oiher than In rc5wi ol'thc ongoing need io conlinue io addrcss fund rnising issues thal are 5Ct out in deidil in ihe Financial Review io ihe Financial Statements for the )'ear CTLdcd 31" Dccember 2025. Signed: rl IJI 2tsL4 S.R.PIM)lry BA FCA

Parochial Church Council of All Saints. staplehurst 5iaiem8ni of Fliifyiicial Auivities tho year endlng 31 Decem￿1 3)25 un[￿t￿lt F￿d5 Fu￿5 2024 INCOMI￿ RESOURCES V(luntary income ACbVrt￿￿QWatsr￿ IL￿5 Inc¢mE1r￿ In¥ms 36.999 10.780 545 35,101 67.513 104.512 10.7 545 33.101 146.619 9.t752 i(d) TOTAL INC￿111￿ RESOURCES 81,425 6T.513 1￿.938 184691 RESOUR￿5 EXPENtED 2131 76.197 I44.￿1 195.227 C05t0f￿￿akn %YA. Incixme FUKkra%ivJtrair￿ c0515 2(c} 32 TOTAL RESWRCES EXPENDED fj8,1 76.197 144,331 19S259 NET INCOMING RESOURCES BEFOP OTHER RECOGFIZED GAINS & LOSSES 13,291 18.684Tr 4607 (45661 14301 1.524 NET MOVEMEFIT IN FUNDS 13,291 18.6B4} 14301 4171 BALJJKES 1 JANUARY 29.076 L9.J84 10.752 59.0 BILIJKES OFIITI 31 DECEM8ER 42,387 10, 111,322 63,189 51012

Parochial Church Council of All Saints. Siaplehurst 8&￿Tree Sheet &s at 31 December 2025 2015 De&igTrated FU￿0￿ UnreslnG8d Fundts Total 2024 Funds 2025 Note FIXEDA55ETS Tangb knyestmenl 4(b} 10,322 10.322 10,752 10.322 10.322 10,752 CuR￿￿T ASSETS Debturs ShDrtteTTndeposrtS 135 135 15,233 pcc Ca&h at bank 5,558 5,558 5,317 PCC accounts 54,952 10.5L 65.452 39,595 FA),645 10.5(WJ 71.145 60,145 LIA￿Lr[lEs Credtors armunts fall￿9 due In one year 18,278 18.278 11,885 NetCUfTent a8aets I Ilithilttie8} 4Z,J67 10,F4XI 52067 44169 TOTAL MET ASSETS 42,367 io, 10,322 6J,189 $1012 PARISH FUNDS Unrestrlcted Desi9nated Enth)wTrnt 42.3S7 42.367 10.5Th) 10.322 29,076 19,t84 10.752 10.5Th) 10.322 42J67 low) iOJ22 63,189 JIOf2 Apyoved tythe P6roth¢lChurch Coun￿1 on 29 March 2026 and ￿Thed Dn ts behalf by.. Tre nr*lex r>n pages 8t0 12 forrn part of th￿ account

Parotha Church tsfAI Saints, Stapkhwsi MLrt•S to th• FInaTh￿ 5t•m•nts forthe yeav ended 31 December 2015 Fkré5 21.9 65)) Jjii 21.584 6.X)3 J.Bii 2.wll 212 2493 4_959 B2 Cor&a15FwJ 3.533 17. 11.287 177 677 716 67513 I￿$12 7J20 7.920 111.7W Ilcl FIK¥III￿TlP￿rs 545 17 395 CFO f4f 31101 *5S1 SlJ13 IX69C

P•rochitil Clmwch Co￿￿1 of All SAirt8. Staplehwst Fwd5 Fwrf15 F4md5 214 CHLffecHKnwriES 1.429 1.345 Fee5 tD t*ixe5e 3,678 L225 3￿76 1577 592 1287 4471 4872 1367 Ill732 3.301 (170 170 7.052 ktr£(rÈpats 14528 11521 13,823 S.033 JL714 278 Iqs 211 PAYE S NI 278 1679 1679 465 312 134 144331 f9&227 21bl GENEPAMON OF v¢XUPff￿ylP￿OkE gi¥iryen¥doFes FtRID R￿slI￿ COSTS Fthj 6&134 T6.19T IM331 IX259

Parochial Clwrch Coun(41 01AM Saints. Stapl*hurst Notes tothe Finan¢iJl Stateffltnt5 forthe yelrended 31 De￿mber?025 ii.?u 278 6Ri Ll.714 278 6Ri IQX 214 12.611 12.611 ISEe rthil li ¢JwgÈfc¢th•) IIEtBwkVau2 31 DÈ￿ts￿ro4 At31 D￿￿thr2( io

Parochial Chwch CowKil of PJI Saints. Staplehwst Tr&)tes io the Financial Stater[￿ for the yew erNl¢d 31 Decel￿ 2025 2025 Total F￿d5 FLM FLTh 14bl Irp4oslrnonts 10.752 10.752 9.228 i5P05als * cwryiry valup gan l (105sI 14301 10,322 10.752 465 5haros th* C￿rth CBF IrN•51rrAnt Ir￿ FL 135 L35 15.233 135 135 Is,￿3 9,427 8,424 427 9,427 8,424 427 1.419 18278 18,278 If.885

Parochlal Church Council ol All Salnts. Sthplehur9t Noleg io the Financial siaierneni$ for ihe year ended 31 Decomber 2025 21J25 To 202S Totsl 2024 Funds Funds F￿d& Fwdg A8 AI IsiJarrtwy202S Inccme 29.076 81.425 19.184 87.S13 10.752 59.012 L48.938 66.056 186.691 EXpenth￿re Re¥￿￿8￿ {19J.259) ?.J24 A8 &131 Dec 202S 4).367 10.500 63.189 J9.012 Baiante hehl Warm Ro(xh$ 42.367 10.322 52.689 $73 .626 873 873 Chllrfu Fkywers Can(bES thr￿S Star i.oso 566 IS9 IS2 429 1.080 566 289 182 429 1.0 354 162 GrantfrDm FtiEr chatltyb￿￿Ce fi￿tE Chutchyatd urtheep Cawtsl Pr(iects 2.922 4.IS9 10.500 2.922 4.159 63.189 423 15.262 .012 42.367 10.322 The En¢rymorrt ￿p[￿£ of. M￿S Reeves BE(p￿st￿ the wkeep ofthe Reevesfamity grave Thi$ fvn¢ 1$ InV¢St￿ n the Ctyr¢h ofEtylan¢ CBF Shw¢8. Other Not 1 ChthgAoy Tectipta are notdeialed ￿ thege aceoJn¢s PCC IB actry ag an ayent of the charibes CQDcemed Deta18 of the an￿u￿t& received d onlothe8e th￿tieSar¢ d¢twk4 In the aFyendiRs. Thi$ the differen¢¢betwE£n n >tarre￿iPts and pawT 2 lufKtststw* PCC In a¢COunts at TSB Bank I￿9236) bmeh. Naiwest B￿￿ M&dgtone tsra￿h anll the CnLY¢h ol Enoand CBF Dew Fund. 12