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← The Parochial Church Council Of The Ecclesiastical Parish Of St John The Baptist, Crowthorne

2025-12-31-accounts

ST JOHN THE BAPTIST PARISH CHURCH CROWTHORNE

REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31[ST] DECEMBER 2025

Registered Charity number 1133738

www.crowthorneparishchurch.org.uk

PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31[ST] DECEMBER 2025

CONTENTS INDEX

Contents Pages
PCC Annual Report 2-14
Independent Examiner’s Report 15
Statement of Financial Activities 16
Balance Sheet 17
Notes to the Accounts 18-29

Report approved by the PCC on 21[st] April 2026

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

PCC ANNUAL REPORT FOR THE YEAR ENDED 31[ST] DECEMBER 2025

1. Aims and Purposes

The Parochial Church Council of St. John the Baptist Church, Crowthorne has the responsibility of co-operating with the Incumbent, Revd Laura Wheatley Downs in promoting the Gospel of our Lord Jesus Christ, and the whole mission of the Church of England, pastoral, evangelistic, social and ecumenical in the Ecclesiastical Parish of Crowthorne in the Diocese of Oxford. It also has responsibility for maintaining the Church and Grounds in Waterloo Road, Crowthorne and also has the responsibility of acting as Managing Trustees of the Crowthorne Parish Church Trust.

1.1. St. John’s Vision, Values and Mission

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

1.2. St. John’s Priorities

Our Parish Vision was discerned in 2023. We are now well under way in living it out. Out of a process of community listening and discernment, the PCC established 5 key priority areas to invest in over the coming years in line with our vision, values and mission.

The PCC has made good progress in these areas which can be read about in Section 3: Achievements and performance: Celebrating our life together (Vicar's Report).

2. Objectives and activities

St John the Baptist Church is an active church, connecting with a wide range of parishioners providing a broad range of activities to the Church, the local community of Crowthorne and further afield. As a registered charity, the PCC has paid due regard to the Charity Commission guidance on public benefit in deciding what activities the charity should undertake.

Although the beliefs, tenets and practices of Christianity meet the charity law definition of religion and are capable of being advanced for the public benefit, there is no longer a presumption of public benefit for charities whose aims include advancing religion.

However, the PCC of St John the Baptist actively advances religion for the benefit of the public in general, and of those of the wider Parish in particular, in a variety of ways: This year, these activities have included:

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

3. Achievements and performance: Celebrating our life together (Vicar's Report)

The last year (January 2025- March 2026) has been one of new beginnings, and of strengthening our roots as we have looked to embed our vision and our values and priorities as a church.

During our Vision Day in March 2026, Rhodri Bowen, our Diocesan Parish Advisor, said that what struck him was that:

“During our time together, and once again when writing up, is the almost universal outward focus reflected in … our hopes and prayers for the future. This sets a clear vision for the church: one that is seeking to further embrace its community and extend the reach of its tent (Isaiah 54). This suggests that you share amongst you clear priorities and an understanding that whatever building project is planned should address those priorities and serve that vision. [He was] delighted that [he] was part of a gathering where the vision for the future expressed in the room was so consistent, and consistent with the previously discerned vision summarised by Laura in the morning service… given the consistency of vision your community has the potential to be united in purpose so that the implications or outworking of your vision might be decided in a culture of humility and respect, committed

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

to continue to listen to God and to each-other.”

What an amazing thing to hear, and what a wonderful foundation for the next year ahead. But before we get there, I want to look back at what has been achieved over the last year: Where we have seen growth, and what has been good and of God In relation to our Vision Priorities.

3.1. Priority 1: Expanding and developing our work with Children and Young People This year we have continued to see encouraging growth in our ministry with children and families.

Sunday Club continues to flourish and provide an opportunity for primary school age children to meet in the church hall and gives them a chance to celebrate their shared faith together. The shape of Sunday Club has shifted so that it follows the same liturgical flow of the services that take place in the church. This means the children and young people can become comfortable with Anglican worship, and it also enables the leaders and children to partake in communion, receive a blessing and give an offering which comes in the form of what they have created that day.

Come and Play , our weekly group for parents, carers and children under five, regularly welcomes around 18–20 children each week . It has become a joyful space where families build friendships, children play together, and all can share in a short act of worship.

Come and See , our monthly gathering for children and families, has successfully moved to an after-school format on a Thursday offering crafts, discussion, songs and prayer in a relaxed and welcoming environment. We’ve seen numerical growth, but also a deepening of relationship, and families that attend here begin to attend other acts of worship and events at St. John's.

All Together Services and Come and Share are our intergenerational services which have now been consistently implemented on the first Sunday of every month. They give us the opportunity to worship together in creative and joyful ways with our children and young people.

We also trialled Come and Be , a new secondary-age group exploring faith with young people. Although it has not continued, it has helped shape our thinking about future youth ministry and how we can best support young people in their faith journeys.

Working in partnership with the other Churches in Crowthorne, Hope Zone has grown over the last year, expanding its provision from those in year 6, to those in years 6,7,8 and 9.

3.2. Priority 2: Developing our engagement with Creation

Once again, this has been a key priority for the PCC at St. John's.

As part of our commitment to caring for God’s creation, work has continued on the Mustard Seed Project , which explores sustainable heating and improvements to the church building as part of the Church of England’s commitment to Net Zero.

In September 2025 and March 2026 we have held Consultation and Vision Days helping the congregation reflect on how our building and resources can best serve the mission of the church and our community for years to come.

Our churchyard continues to be lovingly cared for, balancing respectful maintenance with space for wildlife and biodiversity to flourish.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

Creationtide has now become an established feature in our liturgical calendar. Alongside this, we took part in Crowthorne's Big Green Week, through the putting on of a church trail and held an outdoor pet service to celebrate God's good creation.

3.3. Priority 3: Encouraging a deepening of discipleship so that we and others might learn about God, and follow him more closely

This year has seen a rich variety of opportunities to grow in faith. Courses have included the Pilgrim Course on Baptism , a Creative Prayer course , the Difference Course during Lent , and a study course on the Gospel of John .

Following the Pilgrim Course, a monthly home group has been established for those exploring faith or returning to church, creating space for prayer, Bible study and conversation.

Alongside these structured courses, many quieter but important conversations and mentoring relationships continue to support people as they deepen their faith and explore their relationship with God.

3.4. Priority 4: Finding ways of acknowledging and nurturing our gifts, talents and calling.

One of the ways that we have sought to encourage members of our congregation to recognise and use their gifts and talents has been within our intergenerational services which now fall on the 1st Sunday of every month.

Our All Together Eucharists often fall in line with festivals and feast days, whilst Come and Share falls on the other months. Over a few services, we crafted Come and Share with input from the congregation and PCC. As a result, this is now a said service (unlike the previously named Café Eucharist) followed by a eucharist within the church

These services give opportunities for us to share with one another, and for our young people to serve their church community in different ways; through being an acolyte, crucifer, reader, or engaging musically, or liturgically within the service.

Come and Sing has also been a wonderful opportunity for us to grow in our singing abilities, and learn, or re-learn some of the sung pieces within our eucharistic liturgy. The PCC also made a commitment to financially honour the gifts, talents and calling of Katherine Bond Smith so that she can continue to bring life to St. John's musical tradition alongside Come and Sing, within Christmas and Easter Services, Come and Share and other ad hoc projects.

The life of St John’s depends on the generosity and dedication of many people who offer their time, gifts and talents in service to God and to the church community. From those who welcome people on Sundays, arrange flowers, care for the building and churchyard, lead groups, organise events and provide pastoral support, and are part of the choir, administration team, PCC and our numerous committees to those who serve in many quieter ways behind the scenes - I am deeply grateful for all that is shared. Huge thanks go to Hazel, Brian and Julie who all moved away from our church community this year and offered much of themselves to us.

3.5. Priority 5: Using weddings, baptisms, and funerals as opportunities to love, care for and engage with those who are asking questions about life and faith.

Baptisms continue to be a significant part of our ministry and a wonderful opportunity to welcome families into the life of the church, which has now become formalised within the liturgy of our intergenerational services. Over the past year (May’25-May’26) we have seen

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

an increase in baptisms, including both adults and children which has been a real joy.

Preparation sessions and personal meetings with clergy and our baptismal befriender June help families explore the meaning of baptism and faith together. Our pastoral care also continues after the service through anniversary cards and ongoing encouragement to remain connected with the church community.

It's always a delight to be involved in weddings , and we continue to offer generous hospitality and creativity when preparing, welcoming, and marrying those who come to us.

It is worth acknowledging the loss of many of our friends and family over the last year which have been felt deeply by those within our church and village communities. Our ministry amongst the bereaved through funerals and interments continues to be an immense privilege. In particular, the pastoral support offered by the LLMs really is quite special, and I am so thankful for all that they offer to families who find themselves in a difficult time and space.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

3.6. Worship attendance

Service Type Average Attendance
2024 2025		 Average Attendance
2024 2025
Sunday
8:30 am Occasional Services (2 Services in 2024) 13 15
10.00 am Common Worship Parish Communion. Followed
by coffee.
(Over 16’s )
Under 16’s in attendance (including Sunday Club,
All together services and sung Eucharists)		 80
communicants
8		 79
communicants
7
4.30pm Come and See Service (monthly) 13 19
4.30pm Come and Sing (monthly) 32 28
6.00 pm Evening worship – varied
Ascension Day, Gaza, All Souls, Songs of Praise		 48 48
Weekday
Sick Communion for individuals and in Nursing
and Residential Homes		 Monthly-35
communicants		 Monthly-32
communicants
10:00 am
Wednesday		 Holy Communion BCP 13
communicants		 10
communicants
9.30-11.30 am Come and Play (was Minus 5’s) 3 children plus
4 adults		 18 children plus
13 adults
Additional Services
Advent and Christmas Christingle, 9 Lessons & Carols, Crib Service,
Midnight Mass and Christmas day		 762-total 971-total
Schools Christmas
Services		 3 schools 972-total 908-total
Lent, Holy Week and
Easter		 Ash Wednesday, Palm Sunday, Maundy Thursday,
Vigil, Good Friday and Easter Day		 373-total 412-total
Baptisms 7 2
Confirmation 0 0
Weddings 3 0
Funeral Services-
Church		 2 4
Funeral Services-
Crematorium		 10 9
Interment Services 6 13
Remembrance Day British Legion and Uniformed groups
And Peace Eucharist		 269-total
40-total		 215-total
34-total

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

4. Financial Review

Whilst we continued to be blessed with ongoing financial support from our congregation and others during 2025, donations and legacies overall were down from £143,893 in 2024 to £135,022 in 2025. Unrestricted and designated donations and legacies decreased by £10,732 to £115,091 (2024: £125,823). Planned giving dropped from £75,946 to £71,012. with the remaining £44,079 coming in through the open plate, gift aid envelopes, one-off donations, grants and gift aid recovered. There were no legacies received in 2025.

Restricted donations and legacies rose by £1,861 to £19,931 (2024: £18,070). This included a £12,000 grant from the Oxford Diocese to continue investigations into a net zero feasibility plan for the church.

Fundraising events during the year raised a total of £3,667 (£3,057 after expenses) whilst income from weddings and funerals was slightly higher than 2024 at £4,895.

Church Hall lettings saw a small drop in income of £179 whilst income from investments increased by £1,316.

Overall, income for 2025 decreased by £8,210 to £158,140 (2024: £166,350), mainly as a result of the drop in unrestricted and designated donations and legacies. Details of income during the year can be found at Note 2 of the accounts.

Unrestricted and designated expenditure increased by £8,741 to £131,752 compared to the previous year (2024: £123,011). This increase was due to a number of factors including the reinstatement of our full Parish Share following Laura’s return from maternity leave (in 2024 we had received a 10% discount). Details of the expenditure in the various categories are shown in Note 3 of the accounts.

Total missions giving in 2025 was £13,439. This figure includes donations made under the Lent Lunch, Missions Sunday and Giving Tree Restricted Funds as well as the Missions Designated Fund which is 12.5% of planned giving. In addition, collections on behalf of other charities totalled £1,623. Details of these Agency Collections can be found in Note 3.2 of the accounts.

The net surplus in unrestricted and designated funds at the year-end was £2,649 (2024: £21,353). Unrestricted and designated funds carried forward at the end of the year were £94,309 (2024: £91,660). Details of the distribution of the unrestricted and designated reserves at the end of 2025 are detailed in paragraph 8.2 below.

Restricted funds carried forward at the end of the year were £42,051 (2023: £43,131). An analysis of the various funds can be found at Note 5 of the accounts.

Details of the Crowthorne Parish Church Trust Endowment Fund are in paragraph 6 below.

5. Reserves policy

5.1. General Policy

The financial reserves policy of the PCC is that, at a minimum, the Unrestricted General Fund covers 4 months average expenditure. At current levels this minimum amount is £40,000.

In addition, a Repair and Renewal Designated Fund will be established and maintained at £10,000. Other Designated Funds will be established as deemed necessary to ensure that future spending commitments are fulfilled.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

In the event that the church has excess reserves, the PCC will consider how these funds might be effectively used in the future.

The reserves policy on restricted funds is wholly dependent on the source and application of how the funds were obtained and their purposes. Detailed records are maintained of these funds.

It is our policy to invest our cash deposits with the CBF Church of England Deposit Fund, which is with CCLA Investment Management Ltd.

5.2. 2025 Policy

At its meeting on 2 February 2026, the PCC decided that the unrestricted reserves at the end of 2025 should be allocated as follows:

6. Crowthorne Parish Church Trust

On 22[nd] March 1984 the Charity Commission approved and established the “Crowthorne Parish Church Trust” Scheme which was established to regulate two charities established in the 1940s. At the time that it was established, the value of the investments was £61,161.25.

The Trust Deed states that regarding the application of income: The Managing Trustees shall apply the clear income of the Charity for the purpose of furthering the religious and other charitable work of the Church of England in the Ecclesiastical Parish of Crowthorne.

The PCC currently receives dividend income annually of approximately £2,800. This is allocated to a Restricted Fund called the CPT Income Restricted Fund.

Regarding the application of property: The Managing Trustees at any time may apply the whole or part of the property of the Charity in or towards providing land and buildings to be settled upon trust for the purpose of furthering the religious and other charitable work of the Church of England in the Ecclesiastical Parish of Crowthorne.

The Custodian Trustee is the Oxford Diocesan Board of Finance.

The Parochial Church Council of the Ecclesiastical Parish of Crowthorne (PCC) are the Managing Trustees.

The Trust Fund now stands at £188,218 (2024: £182,783) following the revaluation at the year end. See further information at Note 4.1 of the accounts.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

7. Plans for future periods

Over the next year, the PCC hope to enact the following as we respond to our 5 key priority areas. These are further broken down in our Mission Action Plan. Please do request to see this document if you would like to.

7.1. Priority 1: Expanding and developing our work with Children and Young People

7.2. Priority 2: Developing our engagement with Creation

7.3. Priority 3: Encouraging a deepening of discipleship so that we and others might learn about God, and follow him more closely

7.4. Priority 4: Finding ways of acknowledging and nurturing our gifts, talents and calling.

7.5. Priority 5: Using weddings, baptisms, and funerals opportunities to love, care for and engage with those who are asking questions about life and faith.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

8. Structure, governance and management

The members (Trustees) of the PCC are Ex officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules.

The PCC operates on a sub-committee basis. The full PCC met 6 times during the year with an additional 3 meetings on teams. The average attendance was 14. Committees met between meetings and reports of their deliberation were received by the full PCC and discussed where necessary.

The sub-committees during the year were: -

Standing Committee -This is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council. The Standing Committee normally meets with the officers of the PCC to form a Steering Committee in preparation for PCC meetings.

Fabric Committee - Attends to matters relating to the stewardship of the churchyard, the church buildings and the equipment and fittings thereof and health and safety matters.

Stewardship - to encourage the congregation to exercise financial stewardship as part of their Christian discipleship.

Missions - Liaises with and promotes the work of selected Christian missions and the missionary work of the Church in the local area.

Social - Aims to develop outreach and fellowship through a programme of social events.

Safeguarding – Administers the Parish Safeguarding Policy.

Communications – Aims to co-ordinate and support church publicity both externally and within the church community. Publication of Weekly News and supporting production of online worship.

Green Team- Dedicated to promoting sustainable practices by identifying and implementing environmentally friendly changes within the Church, focusing on reducing waste, conserving energy, and educating our community to be eco-conscious both at Church and in their personal lives.

Director of Music – A short-term committee whose aim was to explore the vision and recruitment of a potential Director of Music.

Nurture - Focuses on discipleship, gifts and calling.

Children and Young People - Co-ordinates the work with young people both in church and in Local schools.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

The following served as non- elected members (Trustees) during the year: -

Incumbent Revd. Laura Wheatley Downs Chair
Assistant Curate Revd. Jen Green
Licensed Lay Ministers Mrs Hazel Berry To May 2025
Mrs Julia Norton
Mrs Gillian Gyenes
Mrs Carol Frost

The following served as elected members (Trustees) during the year: -

Churchwardens

Mr James Laverick To May 2025 Miss Anne Pelham Elected 2024 for 4 years Mr Ken Perrett Elected 2025 for 4 years

Deanery Synod Mrs Leigh Welham Re-elected 2023 for 3 years Mrs Anna Pearce Re-elected 2023 for 3 years Mrs Lia Davis Re-elected 2023 for 3 years Mrs Carol Frost Re-elected 2023 for 3 years

Elected members Mrs Anna Pearce Mr Ken Perrett Mrs Julie Roberts

Mr Jim Wearing Miss Anne Pelham Mrs Veronica Burgess Mr Brian Berry

Mrs Jane Verschueren Mr Paul Verschueren Mrs Leigh Welham Mrs Catherine Pandya

Mrs Sylvia Dungate Mr Terry Dungate Mrs Pam Carter

Re-elected 2023 for 3 years Re-elected 2023 for 3 years Re-elected 2023 for 3 years (resigned 2/25) Re-elected 2024 for 3 years Elected 2022 for 3 years Re-elected 2025 for 3 years Elected 2023 for 3 years (resigned 5/25) Elected 2024 for 3 years Elected 2024 for 3 years Elected 2024 for 3 years Elected 2025 for 3 years (resigned 6/25) Elected 2025 for 3 years Elected 2025 for 3 years Elected 2025 for 1 year

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

Mrs Tracy Perrett Elected 2025 for 1 year Mr David Rance Elected 2025 for 1 year Appointments Mrs T Perrett Appointed Treasurer January 2023 Mrs P Carter Appointed Secretary March 2024

9. Administrative Information

Principal Address : The Parish Office. St. John the Baptist Church, Waterloo Road, Crowthorne, Berkshire. RG45 7NT Bankers : - CAF Bank 25 Kings Hill Avenue Kings Hill, West Malling Kent ME19 4JQ Barclays Bank PLC. 1 High Street, Bracknell, Berkshire, RG45 1DR CCLA Investment Management Ltd. One Angel Lane London EC4R 3AB Incumbent : Revd. Laura Wheatley Downs Assistant Curate: Revd. Jen Green Church Wardens : Miss Anne Pelham Mr Ken Perrett Appointed Officers: Secretary: Mrs Pam Carter Treasurer: Mrs Tracy Perrett Independent Examiner: Mrs Laura Myers ACMA

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

INDEPENDENT EXAMINERS REPORT TO THE PCC OF ST JOHN THE BAPTIST, CROWTHORNE

| report on the Financial Statements of the PCC for the year ended 31** December 2025, which are set out on the following pages.

Respective responsibilities of the PCC and the examiner.

As members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirements of Regulation 3(3) and section 144 (2) of the 2011 Act do not apply. It is my responsibility to:

  1. Examine the accounts under section 145 of the 2011 Act

  2. To follow procedures laid down in the general Directions given by the Charity Commission under section 145(5(b) of the 2011 Act and

  3. To state whether particular matters have come to my attention

Basis of independent examiner's report.

My examination was carried out in accordance with the General Directions given by the Charity Commission under the 2011 Act and to be found in PCC Accountability guidance, 5" edition, 2017, issued by the Finance Division of the Archbishops’ Council. The examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also considers any unusual items or disclosures in the accounts and seeks explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by 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

  2. e To keep accounting records in accordance with S 130 of the 2011 Act; and

  3. e To prepare financial statements which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations have not been met; or

  4. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

==> picture [123 x 44] intentionally omitted <==

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Signed: 717
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Dated: 7 Marsh 2026
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Laura Myers

5 Hatch Ride, Crowthorne, Berkshire, RG45 6LF

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] DECEMBER 2025

**Notes ** Unrestricted
funds		 Designated
funds		 Restricted
funds		 Endowment
funds		 2025 total
funds		 2024 total
funds
Income and endowments from: 2
Donations and legacies 114,941 150 19,931 0 135,022 143,893
Income from charitable activities 8,562 0 0 0 8,562 9,037
Other trading activities 7,709 0 0 0 7,709 7,888
Investments 3,050 0 3,798 0 6,848 5,532
Other income 0 0 0 0 0 0
Total income 134,262 150 23,728 0 158,140 166,350
Expenditure on: 3
Raising funds 939 0 189 0 1,128 590
Expenditure on charitable activities 119,044 11,769 24,629 0 155,443 127,702
Total expenditure 119,983 11,769 24,818 0 156,571 128,292
Net incoming resources 14,278 (11,619) (1,090) 0 1,569 38,058
Transfers:
Net transfers between funds 5 (61,398) 61,388 10 0 0 0
Gains/losses on investment assets 4.1 0 0 0 5,435 5,435 20,237
Net movement in funds (47,120) 49,769 (1,080) 5,435 7,004 58,296
Reconciliation of funds
Total funds as at 1January 90,578 1,082 43,131 182,783 317,574 259,278
Total funds as at 31 December 43,458 50,851 42,051 188,218 324,578 317,574

The accounting policies and notes on pages 18-29 form part of these financial statements.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

BALANCE SHEET AS AT 315" DECEMBER 2025

31/12/2025 31/12/2024 31/12/2024
Fixed assets 4
Current assets 4
Debtors 5,832 10,153
Cash At BankAnd In Hand 149,735 140,902
155,567 151,055
Liabilities 4
Provision For Liabilities AfterOneYear 800 400
Represented by 5
Unrestricted (General) 43,458 90,578
Designated 50,851 . 1082
Restricted 42,051. 43,131
Endowment 188,218 182,783

The accounts were approved by the members of the PCC on 21* April 2026 and signed on its behalf by:

Aeheat ‘lalla Henett| \RemeBs: Revd L Wheatley Downs Miss A Pelham Mr K Perrett Mes T Perrett Vicar Church Warden Church Warden Treasurer

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025

1. Accounting Policies

1.1. Basis of preparation

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities Statement of Recommended Practice (SORP FRS 102).

The financial statements have been prepared under the “Historic Cost Convention” with the exception of the valuation of Invested Assets, which are shown at market value on the accounts date. 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 main affiliation to another body, nor those that are informal gatherings of church members.

1.2. Incoming resources

Income has been recognised when received or legally entitled to under SAP revenue recognition guidelines.

All revenues wherever possible are accounted as gross and any expenses incurred to generate that income is included under resources expended.

1.3. Resources expended

Expenditure is recognised when expended and accrued where necessary in the year end accounts for any committed or known expenditure.

Mission giving is accrued for the year to 31st December.

1.4. Tangible fixed assets

1.4.1.Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by S 10(2) (a) and (c) of the Charities Act 2011.

Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the Church’s Inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to new requirements in 2000 such assets are not valued in the accounts. There have been no assets acquired since that date, but any future items acquired over £1,000 will be capitalised and depreciated in the accounts over the anticipated useful life on a straight-line basis.

All expenditure incurred in the year on consecrated or beneficed buildings on individual items under £1,000 is written off.

1.4.2. Other fixtures, fittings and office equipment

Equipment used within the Church premises is depreciated on a straight-line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

1.5. Investments

Investments are valued at market value on 31 December.

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments on 31 December. Both are included in the Statement of Financial Activities.

1.6. Stock.

No account has been taken of any stocks of books, goods or other materials held on 31 December.

1.7. Other Current Assets.

1.7.1. Debtors

Amounts owing to the PCC as of 31 December include fees, Gift Aid recoverable plus any pre-payments for goods or services.

Short term deposits either with CBF Church of England Funds or at the Bank.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

2. Income for the year ended 31[st] December 2025

Income and endowments Unrestricted Designated Restricted Total 2025 Total 2024
Donations and legacies
Planned giving 71,012 0 0 71,012 75,946
Open Plate Collections 4,837 0 0 4,837 4,751
Gift Aid Envelopes 3,148 0 455 3,603 3,666
Other donations 15,092 150 5,814 21,056 20,948
Gift Aid recovered 19,490 0 1,137 20,627 20,347
Legacies 0 0 0 0 13,000
Grants 1,362 0 12,525 13,887 5,235
Donations and legacies Totals 114,941 150 19,931 135,022 143,893
Income from charitable activities
Fundraising events 3,667 0 0 3,667 4,505
Weddings and funerals 4,895 0 0 4,895 4,532
Charitable activities Totals 8,562 0 0 8,562 9,037
Other trading activities
Church Hall Lettings 7,709 0 0 7,709 7,888
Other trading activities Totals 7,709 0 0 7,709 7,888
Investments
Income from investments 3,050 0 3,798 6,848 5,532
Investments Totals 3,050 0 3,798 6,848 5,532
Other income
Other income 0 0 0 0 0
Other income Totals 0 0 0 0 0
Total income 134,262 150 23,728 158,140 166,350

2.1. Donations and legacies

Overall Donations and legacies fell by £8,871 between 2024 and 2025. Donations and legacies to the General and Designated Funds fell by £10,732, whilst donations and legacies to the Restricted Funds rose by £1,861.

2.1.1. Unrestricted (General) and Designated Funds

Planned giving fell by £4,934 between 2024 and 2025. Donations made under the Parish Giving Scheme fell by £2,652 whilst Standing Orders, Weekly envelopes and Other Planned Giving fell by £2,281. Income from open plate collections was up by just £85.

Other donations include a number of very generous one-off donations made by individuals during the year totalling £10,174. The remaining donations came from church groups including Sunday coffee, Come and Play, Come and Sing and games afternoon, as well as from donations for refreshments at the Crowthorne Choral Society and Crowthorne Symphony Orchestra concerts and donations at the Cecilia Singers concert.

Grants of £1,362 were from the Listed Places of Worship scheme (£362) and the Sonning Deanery Green Fund toward the hall back door (£1,000).

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

2.1.2.Restricted Funds

Donations under Restricted Funds were for the following appeals:

• Lent Lunch (Churches in Reading Drop-in Centre) £ 754
• Missions Sunday (Alexander Devine Children’s Hospice) £ 533
• Giving Tree (Crowthorne Foodbank) £1,268

These figures include gift aid recovered.

In addition, there was a total of £1,089 donated to the Churchyard Fund including £1,000 from one individual towards the new gate. There was also a donation to the Children and Young People’s Fund from a member of the congregation for £3,750 (including Gift Aid).

Grants for the churchyard include a grant received from the Crowthorne Parish Council for £500 for the upkeep of the churchyard and £25 from the Commonwealth War Graves Commission.

The church also received a £12,000 grant from the Oxford Diocese to further our investigations into net zero and carbon preparation.

2.2. Income from Charitable Activities

2.2.1. Fundraising Events

Details of the income and expenditure for Fundraising events can be found in section 3.1. The largest fundraising event of the year was the concert by the Hart Male Voice Choir which took place in October.

2.2.2. Income from Weddings and Funerals

Fees for weddings and funerals are net of fees remitted to the Diocese as per PCC Accountability guidance, 5[th] edition, 2017.

2.3. Other Trading Activities

Church hall lettings were slightly down on 2024.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

3. Expenditure for the year ended 31[st] December 2025

Expenditure on: Unrestricted Designated Restricted Total 2025 Total 2024
Raising funds
Cost of fund raising 939 0 189 1,128 590
Raising funds Totals 939 0 189 1,128 590
Expenditure on charitable activities
Giving to other organisations 175 10,708 2,555 13,439 15,099
Giving to individuals 176 0 0 176 557
Parish Share 83,667 0 0 83,667 74,535
Wedding and Funeral costs 84 0 0 84 241
Clergy expenses 1,990 0 0 1,990 927
Visiting clergy and speakers 510 0 0 510 1,614
LLM expenses 1,514 0 0 1,514 1,210
Verger expenses 300 0 0 300 360
Other ministry expenses 143 0 0 143 90
Music and choir 6,052 0 553 6,604 4,576
Worship costs 180 0 0 180 93
Altar and service costs 448 0 0 448 784
Children and young people 463 0 0 463 230
Safeguarding and recruitment 116 0 0 116 34
Flower costs 0 1,061 0 1,061 933
Upkeep of the Churchyard 0 0 1,875 1,875 993
Miscellaneous expenses 173 0 0 173 258
Sundries 333 0 0 333 442
AVS and IT 686 0 0 686 2,565
Church Office costs 1,223 0 0 1,223 1,420
Publicity 249 0 0 249 129
Church telephone and postage 687 0 0 687 454
Church maintenance 8,803 0 0 8,803 5,899
Utilities - Gas 3,215 0 0 3,215 3,645
Utilities - Electric 1,787 0 0 1,787 1,649
Utilities - Water 393 0 0 393 334
Utilities - other 0 0 0 0 2,202
Insurance 4,766 0 0 4,766 4,643
Hospitality 704 0 0 704 509
Bank Charges 209 0 0 209 278
Major works 0 0 19,646 19,646 1,000
Totals 119,044 11,769 24,629 155,443 127,702
Total expenditure 119,983 11,769 24,818 156,571 128,292

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

3.1. Income and expenditure on Fundraising events

Income from Cost of Fund
Fund Raising Donations Total income Raising Funds raised
Pancake evening 470 0 470 87 383
Parish BBQ 295 0 295 207 88
Harvest Supper 459 0 459 41 417
Hart Male Voice Choir 1,904 0 1,904 469 1,434
Advent Fayre 427 20 447 0 447
Crowthorne Symphone Orchestra Raffle 112 109 221 0 221
Cecilia Singers 0 389 389 134 255
Subscription to CBB 0 0 0 189 (189)
Totals 3,667 518 4,184 1,128 3,057

Any donations received were recorded under “Other Donations”.

The subscription to CBB - Connecting Communities in Berkshire - was to help us prepare for fundraising for the Church Hall.

3.2. Giving to other organisations and individuals

The Designated Fund under Giving to other organisations is in respect of St John’s Mission Giving, which represents 12.5% of unrestricted Planned Giving.

Under the Restricted Funds, the following payments were made:

• Lent Lunch (Churches in Reading Drop-in Centre) £ 754
• Missions Sunday (Alexander Devine Children’s Hospice) £ 533
• Giving Tree (Crowthorne Foodbank) £1,268

Giving to individuals under the Unrestricted fund is in respect of thank you gifts for services to the church. Annual donations to the Church Trust and Crowthorne Community Bus appear under Giving to organisations in the Unrestricted fund.

In addition to the above, agency collections were made on behalf of the following charities:

3.3. Parish Share

The Parish Share is the contribution which each parish is asked to make in order to pay for mission and ministry across the Oxford Diocese, specifically for clergy stipends and their housing. During 2024 our Parish Share was reduced by 10% during Laura’s maternity leave therefore the increase in 2025 was not as large as it appears in the accounts. Nevertheless, the difference between the basic 2024 figure (before the reduction) and the 2025 figure was just over 4.5%.

3.4. Wedding and funeral costs

The majority of the costs for weddings and funerals are allocated to other categories including LLM and Verger expenses. Fees paid to the Oxford Diocese are transferred to the income category for weddings and funeral as per PCC Accountability guidance, 5[th] edition, 2017.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

3.5. Visiting clergy and speakers

The expenditure on this category was significantly higher in 2024 due to the need for visiting clergy during Laura’s maternity leave.

3.6. Music and choir

Under the Unrestricted fund, music and choir expenditure was almost £1,500 higher than in 2024. This was in part due to the repair and servicing carried out to the organ during 2025 at a total cost of £958. In addition, £3,881 was in respect of organists and choir director; £1,008 for our music licences and membership of RSCM; £205 for the pianos to be tuned during the year.

Following the decision by PCC to not employ a Director of Music, the funds in the Director of Music Restricted Fund were used on general musical expenses, in accordance with the terms of the fund.

3.7. Upkeep of the Churchyard

The costs incurred during the year include £1,500 which was part of the cost of making the new gate to be installed in early 2026.

3.8. AVS and IT

At the start of 2025, it was decided not to renew the maintenance contract for the AVS as the service received in the previous year had been very disappointing. No maintenance costs on the AVS were incurred in 2025. Accordingly, this saved the church £1,132.

3.9. Church Office costs

Costs under this category are in respect of the rental of the photocopier, printing, paper and small stationery items.

3.10. Church maintenance

Church maintenance costs during the year included replacement of the back door near the kitchen (£2,628) and servicing and repairs to the boilers (£2,205). The back door installation was partly funded by a grant from the Sonning Deanery for £1,000 (see 2.1.1 above).

Other significant costs included the repair to the outdoor church notice board (£1,657) funded by a donation from a member of the congregation, and the repair to the church roof (£996).

3.11.Utilities - Gas and electric

Gas and electric costs have remained fairly stable, and the church renewed its contract with Octopus at the end of the year.

3.12. Utilities – other

This category covered the cost of our refuse disposal with Biffa which was cancelled in 2024. Our refuse is now removed by Bracknell Forest Borough Council for which the only cost is for the brown bins. This is paid for under the category “Upkeep of the Churchyard”.

3.13. Major works

Costs incurred under this category are in respect of St John’s Mustard Seed Project. Grants

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

received from the Oxford Diocese’s Net Zero Carbon Preparation Fund of £3,000 in 2024 and £12,000 in 2025 have financed much of the work so far. Additional costs have been covered from the Repair and Renewal Fund.

3.14. Members of the PCC.

No member of the PCC (or any persons knowingly connected with them) received any remuneration during the year with exception of repayments of amounts spent on behalf of the PCC. The incumbent receives mileage and other expenses.

3.15. Employees

There were no employees during the year.

4. Analysis of Net Assets by fund type

Fund balances at 31 December 2025
are represented by: General Designated **Restricted ** Endowment 2025 Total 2024 Total
Investments 0 0 0 188,218 188,218 182,783
Debtors 5,599 0 233 0 5,832 10,153
Cash At Bank And In Hand 42,413 61,559 45,763 0 149,735 140,902
Creditors: Amounts Falling Due In
One Year (3,754) (10,708) (3,945) 0 (18,407) (15,865)
Provision for Liabilities after One Year (800) 0 0 0 (800) (400)
Totals 43,458 50,851 42,051 188,218 324,578 317,574

Further details of net assets are shown below.

4.1. Investments

CBF Investment Fund GAM Investment Fund Total
Value at 1 January 2025 75,941 106,841 182,783
Sale of Investments 0 (115,288) (115,288)
Gain on Sale of Investments 0 8,446 8,446
Acquisition of Investments 115,288 0 115,288
Change in value of unsold units (3,012) 0 (3,012)
Value at 31 December 2025 188,218 0 188,218

In November, the PCC, in its capacity as Trustees of the Crowthorne Parish Church Trust, decided to implement the closure of the GAM investment account and the transfer of the capital in that account to the CBF Church of England Investment Fund. Details of the closure and status of the investments at the end of 2025 are shown above.

4.2. Debtors

4.2. Debtors
General Designated Restricted 2025 Total 2024 Total
Income Tax recoverable - Gift Aid 3,491 0 223 3,714 5,961
Other debtors 1,480 0 10 1,490 2,013
Prepayments(incprepaid insurance) 628 0 0 628 2,179
Total 5,599 0 233 5,832 10,153

Other debtors include money owed in respect of hall hirers (£783) and funeral fees (£697).

Prepayments include RSCM Membership for 2026, photocopier lease rental for the first quarter of 2026 and insurance for January.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

4.3. Cash at bank and in hand

4.3. Cash at bank and in hand
General Designated Restricted 2025 total 2024 total
Cash 9 0 0 9 0
Barclays STO acct 7,061 0 25 7,086 857
CCLA General 20 55,076 37,325 92,420 88,654
Barclays Flower acct 0 651 0 651 882
Barclays High Interest acct 308 0 0 308 304
CCLA Repair and Renovation acct 14,783 0 0 14,783 14,143
CAF Gold Deposit acct 13,651 0 0 13,651 13,392
CAF Current 6,582 5,832 8,414 20,827 22,671
Total 42,413 61,559 45,763 149,735 140,902

4.4. Creditors: Amounts falling due within one year.

General Designated Restricted 2025 total 2024 total
Missions giving 0 10,708 0 10,708 11,360
Accruals, deferred income and deposits 3,754 0 3,858 7,612 4,280
Agencycollections 0 0 87 87 224
Total 3,754 10,708 3,945 18,407 15,865

Accruals and deposits under the General fund include fuel and water costs (£428), organist and choir director fees (£761), funeral costs (£1,195) and the repair to the church roof (£996).

12.5% of planned giving plus the matching gift aid totalling £10,708 was transferred to the Designated Missions Fund in accordance with St John’s policy on missions giving. This will be paid to the following charities in the coming months:

Accruals under Restricted funds include the Giving Tree collection in aid of Crowthorne Foodbank (£1,268), work on the new church gate (£1,500) and choir director fees (£553).

The figure held under Agency Collections relates to money collected on behalf of The Children’s Society.

4.5. Creditors: Provisions for Liabilities After One Year.

**General ** **Designated ** **Restricted ** 2025 **total ** 2024 total
Provision for Liabilities after One Year 800 0 0 800 400
Total 800 0 0 800 400

The provision for liabilities after one year is in respect of the Quinquennial inspection in 2028.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

5. Analysis of Funds

5. Analysis of Funds
Fund Fund balances
at 1 January
2025		 Incoming
resources		 Outgoing
resources		 Transfers Journal
entry		 Fund balances at
31 December
2025
Unrestricted
General Fund 90,578 134,262 119,983 (61,398) 0 43,458
Sub-totals 90,578 134,262 119,983 (61,398) 0 43,458
Designated
Flower Fund 882 150 1,061 680 0 651
Missions Fund 0 0 10,708 10,708 0 0
Provision Of Future Building Costs 0 0 0 30,000 0 30,000
Repair And Renewal Fund 0 0 0 20,000 0 20,000
Welfare Fund 200 0 0 0 0 200
Sub-totals 1,082 150 11,769 61,388 0 50,851
Restricted
Children & Young People Fund 10,054 4,175 0 0 0 14,229
Churchyard Fund 240 1,636 1,875 0 0 0
CPT Income Fund 18,769 2,889 0 0 0 21,658
Director Of Music Fund 553 0 553 0 0 0
Giving Tree Fund 0 1,268 1,268 0 0 0
Hardship Fund 2,102 86 0 0 0 2,188
Lent Lunch Fund 0 744 754 10 0 0
Missions Sunday Fund 0 533 533 0 0 0
Net Zero Feasibility Study And Carbon Preparation Fund 2,600 12,000 14,600 0 0 0
Repair And Renovation Fund 8,813 398 5,235 0 0 3,977
Sub-totals 43,131 23,728 24,818 10 0 42,051
Endowment
Crowthorne Parish Church Trust Fund 182,783 0 0 0 5,435 188,218
Sub-totals 182,783 0 0 0 5,435 188,218
Totals 317,574 158,140 156,571 0 5,435 324,578

5.1. Designated Funds

5.1.1. Flower Fund

Established to manage the income and expenditure for church flowers.

5.1.2. Missions Fund

Receives 12.5% of planned giving together with accompanying Gift Aid. This money is shared amongst St John’s seven missions (see para 4.4 above).

5.1.3. Provision for Future Building Projects

Established in 2025 in preparation for fundraising for the Mustard Seed project.

5.1.4. Repair and Renewal Fund

Established in 2025 to ensure that sufficient funds are available for managing general repairs and renewals.

5.1.5. Welfare Fund

Established to be used when the Vicar and the Church Wardens encounter real need outside of the congregation. This is a separate fund to the Hardship Fund which is detailed below under Restricted Funds.

5.2. Restricted Funds

5.2.1. Children and Young People Fund

Established following the legacy given by a much-loved member of St John’s, this fund is to be used for the work at St John’s associated with children and young people.

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

5.2.2. Churchyard Fund

Established to manage income and expenditure for the upkeep of the churchyard.

5.2.3. Crowthorne Parish Trust (CPT) Income Fund

Income from the Crowthorne Parish Church Trust Fund. According to the trust documents the income may be “applied for the purpose of furthering the religious and other charitable work of the CofE in the ecclesiastical parish of Crowthorne”. Income has been used in the past to help pay for the renovation projects.

5.2.4. Director of Music Fund

Established in early 2024 for the purpose of raising funds and financing the role of Director of Music at St John’s.

If for any reason we are unable to employ a Director of Music or if there is a surplus of funds, funds raised will be used for all other musical aspects at St John’s including musical licences, the choir, and maintenance of the organ.

Following the decision of the PCC in September 2025 to not employ a Director of Music, the funds in the Director of Music Restricted Fund were used on general musical expenses, in accordance with the terms of the fund.

5.2.5. Giving Tree, Lent Lunch and Missions Sunday Funds

Each year the Missions Committee recommends a charity to be the recipient of donations made in respect of the Lent lunch, the Giving Tree and Missions Sunday. The PCC formally approved the establishment of these three funds at its meeting on the 28[th] March 2023. All donations and accompanying gift aid are placed in the relevant restricted fund which is then paid in full to the recipient.

5.2.6. Hardship Fund

Originally set up November 2020 to “provide immediate assistance to individuals and families who have a ‘meaningful connection’ with St. John’s to prevent them from falling into new debt directly associated with the impact of Coronavirus. The purpose of this fund was amended at the PCC meeting on the 20[th] November 2022 to “provide immediate assistance to individuals and families who have a ‘meaningful connection’ with St. John’s to prevent them from falling into new debt directly associated with a change of circumstances which has an impact on their finances. This change of circumstances might be a lost job, bereavement, illness, relationship breakdown, cost of living crisis, covid, benefits delay etc.”

5.2.7. Net Zero Feasibility Study and Carbon Preparation Fund

Established to manage the income and expenditure on this project following a £3,000 grant from the Oxford Diocese in 2024. In 2025 the Diocese made a grant of £12,000 for further investigations.

5.2.8. Repair and Renovation Fund

Long established fund to manage donations made specifically for renovation projects in the church. This fund has been earmarked by the PCC in 2025 to cover the cost of investigative work under the Mustard Seed Project.

5.3. Crowthorne Parish Church Trust Endowment Fund

The Managing Trustees at any time may apply the whole or part of the capital of the

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PAROCHIAL CHURCH COUNCIL OF ST. JOHN THE BAPTIST, CROWTHORNE

Charity in or towards providing land and buildings to be settled upon trust for the purpose of furthering the religious and other charitable work of the Church of England in the Ecclesiastical Parish of Crowthorne.

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