The Parochial Church Council of St. John the Baptist Church, Meopham.
TRUSTEES’ ANNUAL REPORT FOR 2025
STRUCTURE, GOVERNANCE, AND MANAGEMENT
St John the Baptist Church is situated in Wrotham Road, Meopham in the County of Kent. It is part of the Diocese of Rochester within the Church of England.
The correspondence address is The Parish Office, St John’s Centre, Wrotham Road, Meopham, Kent, DA13 0AA.
The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Councils (Powers) Measure 1956 and is a registered charity with the Charity Commission.
The method of appointment of PCC members is set out in the Church Representation Rules (2025 edition).
Membership
Members of the PCC (Trustees) are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.
During 2025and up to the date of this report, the following served as Trustees and Members of the PCC:
Ex-Officio Members:
The Revd Canon Alyson Davie Rector/PCC Chairman/ From June 2014 Standing Committee Mr Peter Kettle Licensed Lay Minister From May 2021 Mrs Jenny Nash Churchwarden From May 2023 Mr Keith Jones Deanery Synod Representative From May 2023
Elected Members :
Mrs Jackie Hunter (from May 2019),Mrs Jan Richards (from 2025), Mrs Linda Sims (from April 2023),Mr Derek Shelbrooke (from 2025),MrsPat Shelbrooke (from April 2023)and Mr Roger Wisdom (co opted from April 2024)
OBJECTIVES, ACTIVITIES, ACHIEVEMENTS, AND FUTURE PLANS
The PCC has the responsibility of co-operating with the incumbent in promoting, within the parish, the whole mission of the church - pastoral, evangelistic, social, and ecumenical. It delivers public benefit through regular Sunday and weekday public worship and meetings for prayer. It also has responsibility for the teaching of Christianity and its values and the promotion of the mission of the Church. In addition, it seeks to give financial support to UK and overseas charities and missions.
It also has maintenance responsibilities for the St. John’s Centre, which is a resource available for use by parishioners and residents.
The PCC met on 7 occasions during the year. These included 6 regular meetings, plus a short meeting to appoint officers following the 2025 APCM.
The PCC is supported by several Development and Task Groups which form part of the working structure of the PCC.
Standing Committee
This is the only committee required by Church regulations. It has the authority to transact the business of the PCC between its meetings, subject to any directions given by the PCC.
Development Groups Terms of Reference
To review the conduct, development, and strategy of their field of responsibility and to make recommendations to the PCC.
Buildings Development Group
The regular visits of the Community Payback team during the past year have once again contributed considerably to the upkeep of the St, John's Centre, car park, churchyard and more recently the church.
Major projects included the re-surfacing of the paths leading to the church. To comply with fire regulations a new fire alarm system was installed in the St. John's Centre together with a disabled ramp and new fire doors. A new carpet was also fitted in the foyer of the Centre.
Thanks are due to all those who give of their time to undertake the maintenance and organisation of the Church and Centre to ensure that it is safe and ready for users and visitors.
A small, dedicated team operate the sound system for church services, weddings, funerals, concerts and outside hirers and their continued support is very much appreciated.
The Flower arranging team continue to provide displays for all the annual seasonal activities as well as throughout the year and again our thanks are due for their support and commitment. The open churchyard continues to be maintained by a local contractor who provides an excellent service. The Garden of Remembrance is voluntarily maintained.
Worship Mission & Ministry Development Group
This group considers and advises on the strategy and development of worship, mission and ministry in the life of the Church.
It met formally twice in 2025, but with conversations throughout the year with PCC members and others we have continued to take a Big Picture look at the ministry, outreach, and worshipin our churches to help plan and foster our day-to-day activities and keep them focussed upon ‘Knowing Jesus and making Jesus known’.
Baptisms and Weddings.
In 2025 there were six baptisms, two thanksgivings for the gift of a child and two weddings held at St John’s.
Funerals continued throughout 2025. We held five funerals either in St John’s or on behalf of St John’s at local crematoria. There were fourteenburials of cremated remains.
Outreach
Meopham Carers Support Group grows from strength to strength and meets weekly apart from the occasional break throughout the year.
With St John's Church and Centre right in the middle of Meopham we do our best to create and strengthen links with all members of the community. One key feature of this is the Friday afternoon Community Cafe in the St John's Centre, which has been in operation since September 2019. This is a friendly place for tea, home-made cakes, and chat. There are regular visits from organisations providing help and advice. We have continued our links with Meopham Community Academy with school visits to the church, Christmas and Easter events and occasional assemblies. 2025 saw theSunday Afternoon Club meet most months building links with young families.
Pastoral Care
Services of Holy Communion and visits in Residential Homes (The Chestnuts&Holywell Park)and Home Communions took place when requested. We continue to keep in touch with congregation members who are now housebound and other contacts by email and telephone with visits when appropriate.
Task Groups
Task Groups are formed to report to the full PCC on any matters which they have been specifically asked to consider. The Outward Giving task group formed in 2019 and continued its work into 2025.
GIFT AID CO-ORDINATOR’S REPORT for year ending 31/12/25
| Income from Giving for unrestricted use | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Standing orders, direct debits and cheques | 32,303 | 30,545 |
| Gift aid | 8,134 | 7,886 |
| Income from which gift aid cannot be claimed | 2,713 | 2,580 |
| Open plate collections | 1,873 | 1,615 |
| Sundry donations | 3,499 | 5,368 |
During 2025 we had a Generous Giving service with a representative from the Diocese assisting the PCC. The service resulted in some increases to the regular payments during the year which were most welcome and with an added benefit from gift aid.
The benefit of using the Parish Giving Scheme (PGS) were reiterated in the service and 8 people moved to giving via this way in March. The total now giving via the PGS is 9 and Gift aid is claimed and received monthly. At the end of the year the number of people making regular donations to the old gift aid scheme had reduced to 28. The old scheme also lost 3 members due to death or resignation. Gift aid is claimed on the old scheme on a quarterly basis. Sundry donations include the Community Café. 2025 figures benefited from a couple of large donations.
People
Allison Merry continued as our Parish Administrator and we employ Wendy Martinas our cleaner who continues to also clean the church building once a week.
It is a real privilege to have the services of James Brown and Paul Lee to help us on a regular basis playing organ and piano for which we are very thankful.
We are also thankful to Peter Kettle who serves as Licensed Lay Minister across the benefice. Clive Adams continues to serve the benefice as a Reader with Permission to Officiate.
Church Membership and Attendance
All are welcome to attend our services. In 2025 there were 72 parishioners on the Church Electoral Roll.
Average Sunday attendance counted at services held across each week in the month of October 2025 was 45 adults. Average attendance at midweek services was 8 adults.
Easter 2025 attendance was 72. Christmas 2025 attendance over all Christmas Services was 273. These included members of St Mildred’s, Nurstead congregation.
Cobham Deanery Synod 2025
The February meeting, held at St John’s Meopham, was well attended. It was an open meeting to hear the Bishop give his Power Point presentation on the Diocesan Vision and Strategy entitled ‘Change, Serve and Grow’. The presentation was followed by a Q&A session.
St Peter’s, Ridley was the venue for the June meeting. The main subject of the evening was a review of questions raised by Deanery members following the February presentation. Unfortunately, the Diocese could not find a speaker to address the questions but one of the parish reps from Ash produced the Diocesan report for 2025 which contained details about implementing the vision. This provoked a far ranging discussion with opinions expressed and further questions raised. October’s meeting was held in the Jubilee Hall, Longfield where Zara Rawlinson (Diocesan Racial Justice Officer) was welcomed to talk about her role in this new initiative within the Diocesan vision
and strategy. The purpose of the initiative was to ensure that the Church of England was welcoming, diverse and inclusive. A Q&A session followed Zara’s very detailed talk.
Following the resignation of the Area Dean (The Revd.Helen Reeves) early in the year and the transfer of Istead Rise and Southfleet to a neighbouring Deanery the future of Cobham Deanery remains uncertain.
Risk Management
We regularly review the systems, policies and procedures that are in place to manage the risks that may have an impact upon the mission and ministry of the church in the parish. Our financial policies and procedures comply with the requirements of the Statement of Recommended Practice for Charities (SORP 2015).
During the year, we have continued to operate withour Safeguarding Policies for children and adults when they are vulnerable. Further, the PCC complies with the legal duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (to have due regard to guidance issued by the House of Bishops on matters relating to the safeguarding of children and vulnerable adults).
Safeguarding training, DBS checking and our involvement in the Diocesan Past Cases Review have all proceeded as and when needed.
We have an established Fire Risk Assessment which continues to be updated as necessary.We have an established Lone Working Policy and regularly review our security.
Financial Review for annual report
The financial statements for the year ended 31 December 2025 show a surplus for the year of £195,965 giving total reserves of £426,060 (2024- £230,095). The surplus is a result of 2 significant legacy donations and a further sum from The Friends of Meopham Church. Without these 3 donations there would have been a deficit of £25,263 in the year of which the £18,506 is attributed to the ramp and doors to the Centre and new carpet was £18,506.
We continue to benefit financially from the work carried out by the Community Pay Back team and an anonymous donor the impact of which is clear to see around the grounds of the Centre and Church.
The balance sheet has improved with net current assets of £323,751 (2024 - £120,924). The fixed assets are reducing with depreciation. The value of the endowments fell in the year as a result of market movements.
There are 4 main types of reserve and the movement in each reserve is explained as follows:
-
Unrestricted funds. These funds are not restricted to a specific element of the charity. As at 31 December 2025 the movement was a result of income of £93,062 with expenditure of £95,758 leaving a deficit of £2,392 in the year. No significant items to highlight. The outward giving was £3,000 as in the previous year.
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Restricted funds. The restricted fund has been increased this year by a significant legacy that is restricted in use to the repair of the Church itself. The previous element of the restricted funds is the net value of the St Johns Centre that is being reduced each year by the annual depreciation charge for the Centre. This St Johns Element of the fund will always show an annual deficit and there is no cash reserve for use relating to this fund. The legacy should increase in value from its investment until such time as it is spent.
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Designated funds. These funds have been allocated for specific expenditure by the PCC. There has been a significant increase in 2025 due to a legacy that the PCC agreed to designate. Funds were used to pay for the works in the St Johns Centre in the year.
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Endowment funds. The funds were specified for a specific purpose by the donor and are held through the Diocese and CCLA and can only be redesignated with approval from the Charity Commission depending on value. As at 31 December 2025 the market value of the funds had decreased from 2024 by £447 there had been no other movement.
Reserves Policy
The PCC long term policy is to maintain a balance of unrestricted funds, not otherwise committed equal to three months’ worth of running costs. If 2026 continues to return a surplus this policy will be near achievement. The PCC continue to monitor income and expenditure and review ways to improve income streams and reduce costs so that the policy can be maintained.
Approved by the Parochial Church Council on 18 March 2026 and signed on its behalf by:
The Revd. Canon Alyson Davie Rector: Meopham with Nurstead PCC Chairman.
St. John the Baptist Church Meopham Financial Statements of the Parochial Church Council (The Trustees) For the Year Ended 31st December 2025 R•gl$terod Office & Corr••pond•nc• Addrass: The Parish Office Wrotham Road, Meopham DA13 OAA R•¢tor and PCC Ch•lrn)an The Revd. Canon y$On Da& The Recaory. Shipley Hills Road. Meopham DA13 OAD Bank•r8: Santander PLC Booye, Merseyyide L30 4GB Indend0ftt Examiner.. Philip Bradley FCA 8radley & Co Limiied 42 Christchurth Hws9. Beaufort Court Roch•ster ME2 4FX •gi$tsrgd Charity No: 1133014 Page l of12
The ParoGhlal Church Council of St John the Bapttst Meopham Statement of Financial Activities For the Year Ended 31st December 2025 TOTAL FUNDS TOTAL FUNDS Unrnstrlcttd Restrictsd Endovfflnt OesignatEd Fund¥ Funds Fund• Fund 2025 2024 INCOME Donations 8nd Legaaes 21al 49,417 65,053 I.175 270,645 48,994 FundrAIAing & Tradln9 Athitss 21bl 2.163 2,163 1,085 Income trom Church Acts'viti¢8 21¢) 38,535 38,535 40,745 Inccfn? Irorn InvestmMts 21dl 2.947 349 1,176 4,472 3,253 Other Income 21•1 1.965 TOTAL INCOME 93,062 6S,402 157,351 315.815 ,022 EXPENDITURE Mission ond Charltsble &vlr 3(91 3,1)JO 2,000 Support C06ts 21.7 21,007 18.n3 Expgndilure vn Chure* Aclivit 3(¢1 71.431 5.658 17,987 95,076 88,554 Expendilure on Rai$iTrJ Funds 3(dl 320 251 Other Expendilur• 3(•1 366 TOTAL EXPENDITURE 95,758 17,987 119,403 90.944 NET SPEND BEFORE TRANSFERS 69.744 139,384 196A12 5.078 TRANSFERS BEThEEN FUNDS 12 NET INGOMEISPEND BEFORE INVESTMENT MOVEMENT 113921 59A40 139J64 196,412 5.078 GAINIIL08S1 ON INVESTMENT A8SET8 14471 14471 261 Ngf MOVEMEKT IN FUNDS ILOSSI 113921 144Y} 139.364 195,96S 5.339 BalanceB Brought Forward at 1st January 2025 42.530 91.435 11.503 84.627 230,095 224,756 TOTAL PARISH FUNDS ¢ARRIED FORWARD 12 £40,138 £150,875 £11.OS6 £223.991 £426,060 £230,095 The not9$ on pages 4 19 12 fomi part of these account5. Page 2 of12
The Parochial Church Council of St John the Baptist Meopham Balance Sheèt as at 31st December 2025 2025 2024 Note FIXED ASSETS Tangible Fixed Assets.. Fixtures. Fiiti"ngs and Equipment Sl. John's Centre 51al 51bl 4.149 87.104 4.662 93.006 91,253 97.868 Investment Assets 11.056 11.503 TOTAL FIXED ASSETS £102.309 109,171 CURRENT ASSETS Debtors Short term deposits Cash at bank and in hand 3,221 284,406 63,036 2,959 62,198 62,796 £330.663 127.961 LIABILITIES., ounts falling due vllthin one year 10 {6.912) 17.0271 NET CURRENT ASSETS £323,751 120,924 TOTAL NET ASSETS £426,060 £230,096 FUNDS Unre5trfctsd Restricled Designated Endowmfjnt 12 40.138 150.985 223,881 11,056 42,530 91,435 84.627 11,503 12 12 12 TOTAL FUNDS 12 £426,060 £230,095 Approved by the Parochial Church cou1 on the 18 March 2026 and signed on tts behaff by: The Revd. Canon Ayson Davy Rector and PCC Chaimian Mrs J Hunter Treasurer The notes on pages 4 to 12 form part of these accounts. Page3 of12
The Parochial Church Council of St John the Baptist Meopham Notes to the Financial Statements For the Year Ended 31st December 2025 1. ACCOUNTING POUCIES The financial statements have been pPared in accordance vth appliCae accounting standards. the 2017 Stslemenl of Recommended Pracb"ce'. Accounting an(J Re'n9 by Chanties {Cnaritie$ SORP IFRS 102)).. Ihe Charities Act 2011,. and Church Accounting Regulations 200612018 edition}. The Parothial Churth Counc(116 a publlc bonefft 1n the meaning of FRS102. The financial statements have been prepared under the histoncal o)$t convention except for the valuation of investment a$sels. which afe shown at Mark value. Th8 finawal statsmonts indude all tran8actions. assets and liakn'lfae5 for which the PCC is re3pon5ible In law. They do not include the accounts of thur¢h gro(tps ttbat ob% their main 8ffiliation tg anolhef body, nor those that are informal gatherfn9s of Church members. Endowment Funds held ar& ¢aphal In natu. The Income arising from investment of the endowment may be used eithèr 88 reStcled or unreslncted funds aepending uwn the purpose lor which the endowment was established. R88tr1ct•d Fund8 rèpresent lal income from trusts or andowments whlch may be expended only on those re$lri¢ted ¢t¢je¢t$ provided In the terms of the trust or bequest. and Ibl donations or grants received for a obj8¢t Qr invitsd by the PCC for a 5Pgcific object. The fund¥ May only be spent on the spe¢ifi¢ purpose for %thieh thay were given. Any balance remaining unsp$nt al thè end of ea¢h yar is ¢arri&d forward as a balance on that fund. A breakdown of the R8strKt•d Funds can be tound al Note 12. D•8lgnatsd Fund8 or eamarked funds repro$ent lunds the PCC hag ring foncod for a pa1Cular charitable project or ha8 dlgcration on how Ihase partlcuL3r funds ar8 spènt. Thesa are not funds available to spend on Ihe general running of the charity. Our designated funds include.. the sound system.. thurch fixiures and fith'ngs, church and churchyard repair and maintgnancg. Urtro¥trictod Fund¥ are gener¥1 fund$ which cBn be used for PCC ordinary busines8 and ¢harilabl¥ purposas. Flnanclal Statomonts Incoffle: Planned gfvlng. collectionB and donations are recogni8ed vthen receivod. Tax refvnds Bfe recognl8ed en tha income lo which they relat• is received. Grants and legacies art 4c¢ounl¥d for the PCC 1$ le9ally entiuel to tho amounts due. Dividends are accounted for ¥then receNable', interest is accrue(l. Al other income is r¢¢ogni8ed vh)en it is racèivabla. All income Is accounted for gros5. Expenditure.. Grants and donathons are accounted for when paid over, or vthen awarded. rfthal award ¢r•ates a blndlng or constructiv8 obligalon on the PCC. The Diocesan Contn.bUt 1$ acnted for wh8n due. All expenditure is generally recognised when rt Is incurred and 15 accounted lor gr055. Fixed Assets.. Consecrated and benefice property is tM)t Inrjuded In Ihe accounts in accordance Thtr Charillos Act 2011, which took effect en the 14th March 2012. Hence Ihe Sl John the Baptlst Church has been ex¢luded from the Balance Sheet. The bulldings and contsnts are Insured foi £14 63m. All exwnIre Inrre<l durlng year ¢)n conseGrated or beneficed property, whethèr maintenance or improvements have been written off during the yèar. Moveable church lumishings held by the virAr and thurchwardens on special trust for the PCC and whith require a Faculty for disposal ara classrfied as inaliènablè prop8ty. They arè listed in thè church's invèntory. which can be inspected al any reasonable time. For anything acquiFed prior to 2000 thefe is insufficient cost information available and therefore such assets are not valued in the financial slalements. Items not included in the Faculty and acquired sinee 1 st January 2001. have been capitalised and depreciated over their estimated useful economic INes on a straight line basis. Equipment used in the church premises and the St John's Centre is deprecAated on a straight4ine basis over five years. Individual items of equipment with a purcha prf¢e of £300 orlgss are vrritten off vthen the a55et is acquired. The freehold propèrty of the St John's Centre is depreciated on a 5trai9ht line basis over 40 yea[5. Investrnents are induded in the finanaal statemenls al market value at the year end. Page 4 of 12
The Parochial Church Council of St John the Baptlst Meopham Notes lo tho Financial Statements For the Year Ended 31st Dècember 2025 2 INCOME TOTAL FUNDS TOTAL FUNDS Unrgstsa¢tsd Restricted Endowm•nt DeBignated Funds Funds Fund¥ Funds 2025 2024 214) Donatlon$ and Legacl Planne Givin Grft donations Tax recovèrable Non Gift Ad dcnaticns C 11 tions.. Open Platg T8x recoverable ion Vvall safe 32.303 7.656 2.713 32,303 7,656 2.713 30,545 7,48S 2.560 1.873 478 1.873 478 1.815 401 Other donations 3.499 892 49.417 3,499 222,120 270,645 5,366 1.000 48,994 05.053 65,OS3 156.175 166,175 2 Ib) Fundral$lng & Trndlng ACvitI. Social and other tundraiBin9 actiwb"e8 2.163 2.163 2.163 2,163 1,085 1,06S 2 Ic} Incom• from Chur¢h Actlvltbos Fee$ rec8ivabl• w&dding5ffiJneral$ Sl John's Cent Contribution from St Mildred's 8,018 25.732 4.785 38,S35 8,018 25,732 4,785 38,636 11,324 24,748 4,875 40,745 2 Idl Incom& from Investments Olvidends and interest 2.947 2,947 349 1,176 1.176 4,472 4,472 3.253 3,253 349 2 lel othor In¢ome Grants and contributions 1,965 1,965 TOTAL INCOP4lE £93,062 £65N02 £157,361 £315,815 É96.022 Page 5 of12
The Parochial Church Council of St John the Baptist Meopham Notes to the Financial Statements For the Year Ended 31st Oecember 2025 3 ExPENDURE TOTAL FUNDS 20215 TOTAL FUNDS 2024 Unrestricted Restricted Endowment Designat&d Funds Funds Funds Fund8 318} Mission and Charitablo Giving Overseas Oroanisalions.. Church Mission Society ITOLWA- Kondoa 1,000 1.000 1.000 1.000 1,000 1,000 Total Overseas Organisations Home Giv1n Auts9m South Eagt St Lukes Total Glvon to UK Organl84tlon• 2,000 2,000 2,000 1.000 1.000 1,000 1,000 1,000 1,000 Total Mlsslon and Charflablg Glvlng 3,000 3,000 3,000 For 2021-2023 0 n8w Outward giwng an was approved provKlirvJ paYTht9 of up to 10% of giwng subj•ct Its tho bank bala8. The an has k4•n extended to 2025 wrth a new plan n9 approved for 2028.2029. The chosen charitable partn•rs aT•'. Chur¢h Misgion So¢iety- supporting Andrfjw and Li88 Peart. Santa Cruz. Bolfvia in thelr misslon4ry work ITOLWA- Kondoa. Tanzanla to support lrfe gawng work to bring water and mission Support lo the oyN)n Autism SoLrth East- to support families who live th Autism TOTAL FUNDS 2025 TOTAL FUNDS 2024 Unrestrbctsd Restrlcted Endowment De$lgnot•d Fundg Fund$ Funds Funds 3 Ibl Support Costs Prinllng. p081age and stationery Telephone, IT and broadband Parlsh Staff costs 2.933 3,448 14.626 21.007 2,933 3.44B 14,626 21,007 2,870 2,440 13,463 18.773 PAge 6of 12
The Parochial Church Council of St John the Baptlst Meopham Notes to the Financial Statements For the Year Ended 31st December 2025 continued 3 EXPENDITURE CONTINUED TOTAL FUNDS 2025 TOTAL FUNDS 2024 Unrestrlctsd Restrictsd Endowment Dosignatod Funds Fund8 Funds Funds 3 Icl Church A¢tlvltl88 Expenditure Church muslc, sound and vision Heal, light and power Buildings and ¢onlonls insuranc 0th6r chur¢h and churchyard exp$nditsJre M8jor building and grounds refurbishment Clergy and Rectory costs and expenses Visiting clergy Services covér St John'8 Cènlre running co8ts Parf8h contribution and fees to Dloce8e Welfare. worshlp and learning 945 7.550 6.857 1.683 5,197 2.861 945 7.550 6.857 3,258 6.349 2,8S1 198 978 6,643 7.319 5.287 2,597 4,627 219 1,575 1,152 21.793 23.878 469 71A31 5,658 15,260 42.711 23,878 469 20,476 20,019 389 68,554 S.658 17.987 96,076 3 Idl Expondltuyg on Ral•ing Fund• Soclal and othar lundraising aclivitios 320 320 251 320 320 261 3101 Other Expondlture Gran18 and contrlbullon8 366 366 TOTAL EXPENDITURE £95,768 £5,658 £17.987 £119,403 £90,944 4 STAFF AND TRUSTEE COSTS AND EXPENSES 2026 2024 Stsff Salarie5 Pension Co818 20,087 470 17,910 419 £20.557 £18,329 During the year the PCC employed a Parish Administrator and Office Cleaner. The stipend ofthe Rector W89 met by the Diwese ol Roch8St$r and the PCC made a ¢ontn"Ition towards der9y (*81s. One Trusl&è {2024- 1) claimed reimbursement of expenses during the year. The amount paid s £1.200 {2024- £1.2591. Pag¢ 7 of12
The Parochial Church Council of St John the Baptist Meopham Notes to the Financial Statements For the Year Ended 31st December 2025 continued 5 FIXEDASSETS S lal Equipment 2025 Audio Visual EltronIC and Muslc Equipmgnt Equipmgnt 2025 2024 Total Total Cost At 1 St January, 2025 Additions Disposals At 31gt D¢cèmber, 2025 Depreciatlon At 1 st January, 2025 Charg• for Ihg year Disposals At 31st D•cember. 2025 Net Book Valuo At 31st Decembor. 2025 Al 3181 December, 2024 38.343 9.552 1.650 22.299 70,194 1,650 13,4961 68.348 66,591 3.603 13.496) 18.803 11,202 70,194 8.139 325 20.849 1.415 13.496} 18,787 65,532 2,163 13,4961 64,199 62,281 3.251 423 36.987 8,464 65,532 1,376 1,799 2,738 1,413 35 4,149 4,662 4,662 4,310 1,450 5 Ibl Land and Buildings 1st John'• Conknl 2025 Frnehold Bulldlng at Bell Tower Land Co8t Cost 2025 2024 Total Total Co8t At 1 st January, 2025 Addltlons At 31st Dac•mr, 202S Depre¢i4tion Al 1st January. 2025 Charge lor year At 31st Decembor, 2026 Ngt BookVAIu• At 31st DèCèMr, 2025 Al 3181 December, 2024 711 226.322 2.436 229.469 229.469 711 226,322 2.436 229A69 229,469 135.792 5,658 141,450 671 244 915 136,463 5,902 142.36S 130.561 5,902 136,463 £84,872 £90,S30 £1.S21 £1,765 E87.104 £93,006 £93,006 £98,908 £711 6 INVESTMENT ASSETS 2025 2024 Markèt Valu• At 1 st January Net profitllloss) on revaluation At 31$t 09¢gmb•r 11,503 14471 £11.056 11.242 261 £11.503 l of the inve51men15 ori inated from Endoynnents and the Stocks held are.. 2025 2024 300 The Central Board of Finance Income Share5 191 The Central Beard of Finance Income Sha3 £100 3% Metropolitsn Water Stock Golding Bird T811 Bells Cog5well Graves 8,659 4.240 157 £11,OS6 6,937 4,416 150 £11,503 Page 8 of 12
The Parochial Church Council of St John the Baptist Meopham Notes to the Financial Statements For the Year Ended 31st December 2025 continued 7 OEBTORS 202S 2024 Tax recoverable IGrft Aid) Other debtors 2.033 1.188 £3,221 2.098 861 £2,969 B SHORT TERM DEPOSITS D•signated Fun(ls R•stsl¢ted Unrestrictèd Totsl Fund¥ Total Fund$ Funds Funds 2025 2024 Rochester Dio¢esan Bd of Finance- Church Repair Fund CCLA Church of England Deposrt - Lillian Olivec Legacy CCLA Church of England DepOs- David Gardner Legac CCLA Chuch ol England Oepc*sit- Enid LandeT Legacy CCLA Church of England Depo$it- A Nicholson CCLA Church of England Oeposf(- No 2 Account 11,400 40.066 13.359 11,400 40,066 13,359 134,17e 85.402 11.082 38,331 12,781 134,176 65.402 £64,828 £65,402 £134,176 £264,406 £62.196 D&signattd Funds Indude short terTn cash deposrts set aside to fund building work. The last Quinquennlal In$¢tk}n ofthe church building was carried out in 2021 and received in January 2022. The inspection recommendats'ons for minor repair and suNgy work¥ lo be Carrled out wthin S yearn. 9 CASH AT BANK ANO IN HAND 202S 2024 Bank Cash in hand 62.842 62,705 91 £62,798 £63,036 The balance held in the bank includes .£13,49812024 - £4,584) drawndthvn frorn the Lillian Oliver fund for repair work £15,94812024- £16,477) designated fund$ from Golding Bird and £25.18212024 - £15401 dèsignated funds being The Friends desigrted fund and other charity eollections lo be paid oul. 10 LIABILITIES. AMOUNTS FALLING DUE WITHIN ONE YEAR 202S 2024 Accrued eenSeS Othgr deferred InMe - wedding depo$it8 DBF lees to Diocese Charity collocb'on awaiting payment- P0rty & Hope and ItoKY8 Charity ¢o118ction awaiting payment. other Payroll taxes and penslon contributions due not paid 3.712 200 653 1,048 492 921 tT,026 810 729 1.434 552 1.042 £6,912 Page9 of12
The Parochial Church Council of St John the Baptist Meopham Notes to the Financial Statements For the Year Ended 31st December 2025 continued 11 ANALYSIS OF NET ASSETS BY FU14D UDrn51rictqd Rpstritlod Endowment Fund¥ Funds Funds Dojignated Funds Totsl 2025 Tot81 2024 Balance 8hÈet Funds Held Tangible Fixed Assets Investment Assets 4,149 85,583 1,521 91.253 11.056 323.751 97,688 11,503 120,924 11.056 Nel Current Asset$ 35.989 85.402 222,380 £40.138 £150,986 È11.056 £223.881 £426.060 £230,096 12 FUNDS Balan 011011202S Income Outgolng8 Invo$tm•nt Galnsl {Lo8u81 Trnn¥fer Balanco at B•twe?n 3111212025 Funds Rostrlcted Fund•: Mlssion, ministry & youth Legacy A Nichol8on Sl John's Centre land & buildings Restrlctgd Total 65,402 85.402 85.583 £150,985 91.241 £91.43S -5.658 S.658 £8S,402 £0 4194 Deslgnat8d Fund8 . David Gardner legacy (capital items) L11118n Ollver legacy Irepalrs and maintenance) Arthur Fitz-slmon l&gacy Dorothy Bolton legacy Elizabeth Bugg legacy L8gacy E Lander Legacy from The Friends Chelr Fund Sound System Quinquennial Report Church G85 Boiler B•ll Tower Louvres Golding Bird Outward giving De8lgnat&d Total 14.7C6 36.847 14.706 20,436 1,000 500 17 -16.411 500 1,348 -1,331 134.179 23,171 134,179 23,171 944 110 10,960 -110 10,960 1.765 16,447 -244 1.521 16.447 £84,627 £157.350 17,986 £0 110 £223,881 Endowment Funds £11,S03 (£4471 £11,056 Unr95trfcted Funts £42.530 £93,063 495,759 £304 £40,138 TOTAL FUNDS £230,095 £315,815 119,403 IE4471 £426.060 Page IOof12
The Parochial Church Council of St John the Baptist Meopham Notes to the Flnancial Ststements For the Year Ended 31st December 2025 continued 13 PRIOR YEAR COhlPARAmVE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restrlcted Endowment O•$ignatsd Total Funds Total Funds Funds Fund$ Funds Funds 2024 2023 INGOME Oonations Bnd Legacies 48,994 48,994 52,376 Fundrnising & Trading Actiwt 1,065 1,065 3,681 Incom8 from Church Actiwli 40.745 40,745 36,228 InCe from Inveylm8nls 2,945 3,253 2,110 Qlher Income- Insur8n¢o Claim 1,965 1.965 6,79g TOTAL INCOME 93,077 2,945 96,022 101,192 EXPENDITURe Mission and Charitabk Givin9 3,000 3.000 3,000 Support r))8t8 18.773 18,773 16,612 Expenditure on Church Actiwt 59,792 5.058 3.104 88.554 68,210 EKpendilur8 on Rai51ng Funds 251 251 954 Other Expendthre- Insurance Clalm 366 6.298 TOTAL EXPENDITURE 82.182 5,658 3,104 90,944 95,074 NET INCOAIEtsPEND BEFORE TRANSFERS 10 89S (5.658) (159) 5,078 6,118 TRANSFERS BETWEEN FUNDS NET INCOMEISPEND BEFORE INVESTMENT GAINS 10,895 15.658) 11591 5.0711 6,118 GAIN ON INVESThIENT ASSETS 261 261 959 Ngr r•TOVEAIENT IN FUNDS £10.895 1£6,6SJI (£159) £5.339 £7,077 B•lon¢•s Brou9ht Forward •t 1st January 2024 31.635 97.093 11.242 84.786 224,756 217,679 TOTAL PARISH FUNDS CARRIED FORWARD £42.530 £91.435 £11,503 £84.627 £230,095 E224.756 Pagellof12
Indopendonl Examiner's Report to the Paro¢hlal Church Coun¢il of St John the Bapts"st Church, Meopham This report on the financial statements of the PCC for the year ended 31st t)ecember. 2025. which are set out on pages 2 to 11 is in respect of an examination carned out in accordance the Church Accx)unts'ng Régulation8 20061 the Regulation5"1 and section 145 of the Chanttes Act 2011 1.yhe ACV,) R08pectivo respon8ibilitie8 of Ihe PCC and the Exarnlner 11 is my responsibility to'.- examine the accounts under section 145 of the Charities Act. lo follow the procedures laid down in the general direcb'ong given by the Charity Commi$sion l under section 145151 Ibl tsl the chariti Act - lo state whether parb'cular matters have come to my attention. As members of the PCC you are Tesponsble for the preparation of the financial 5talernents. you consider that no audit is required under sects.on 144 of the Charities Acl 2011 and that an indeFendent examination 15 needed. Bash 01th18 r•port My examination was cafried out in accordance wrth the genera Oireth'ons given by the Chafrty Comm188ion. An examinatson indudes a review of Ihe accounting records kept by the charity and a comparison of the accounts wesented wilh those fecords. Its also include8 ¢onsiderntr'on of any unusual items ¢y disdosures in the accounts. and seeking explanations from the trustees conceming any such matt•r5. The procoduw$ undertoken do not provide all th8 evidence that would be required in an audiL and consequenuy no oynion 18 given 88 to whether the accounts present a 'tnJe and fair vew and the report is limited to those matters Set out In the Statement below Indopefident Examlner'8 •ts1omont In connecllon with my examinalion, no matter has rne to my attention.. 111 which glves me Teasonable cause to believe that in. any material respect, the requirement8 to keep accounting records in atxordance with section 130 of the Charities Act.. and to prepare accounts, *ch ac£ord with the accounting rdS and Ix>mply with the acxounting requirements of the Charikn'e5 Act have not been met,. or 121 to whlch, In my opinlon. attention should be drawn in order to enable a proper underslanding of the accounts to te reached. Philip Bradley FCA Bradley & Co Limited 4B Christchurch Hou9e, Beaufort Court Rochester ME2 4FX Dale.. 22nd April 2026 Page 12of12
Independent Examiner's Report to the Parochial Church Council of St John the Baptist Church, Meophaw This report on the ',Inancial st31emen".s of the PCC for the year ended 31 sl December 2025, which are set out on pages 2 10 11 is In resrecl of afj examination carried out In acc)rdaTrce Kiilh, lrye Church Accounting Regulations 20061 the Regulations l a4d section 145 01 the Charities Act 2011 1 the Ac:. '). Respective responsibilitie5 of the PCC and the Examiner 11 is my responsibility lo.. ex2mine the accounis ijncjer section 145 of the Charities Act. lo follow the procedures laid down in the general directions given by the Charity Commission l unde.. seclioT 145151 Ibl o,: the Charities Act lo slate whether particular mallers have come lo my allenlion. As members of the PCC you 2re iesponsible for the preparation of the finan-ial slalemenls,. you ¢or.sider that no audit 18 required under gection 144 01 the Charities Acl 204 1 and 'hat an indepenaent examination Is needed. Basis of this report My examination was carried out In accordance with the gengral Directions given by the Charity Commission An exatninalion Includes a review of the accDunl."ng records kept by the charity and a cormparison of the accounts presented witn those records Its also Includes consideration ol any uyusual Items 01 disclosures In Ile accounts, and seeking explanations from the IrJslees concerning any such m311ers. The proceuures undertaken do nol provide all the evioence Ihat,NOLild be required in an auclil, and consequently no opinion is given as lo whether the accounts presènt a 'lrue and fair, veiw and the reporti is limited +0 those matters sel out In the sla èmenl below Independent Examiner's Statement In CDnneclion with my examination, no maller ha8 corne lo tny attention". 111 which gives me reasonable cause lo believe Ilal In, any material respect. the requirements lo keep accoLITlting records In accordance with section 130 0¢ the Charities Act., and lo prepare accounts. wh Ich accord with the accounting records and comply viilh the accounting requirements o,. the Charities Act have not been met" or 121 lo wkiich, In my opip.ion. allenlion should be drawn in older to epable a proper underslanding of the accounts lo oe reached. Philip BracIley FCA Bradley & Co Lirniled 4B Chiislchurch House. Beaufort Court Rochester ME2 4FX Dale. 22nd April 2026 I'aoe ILof11