Annual Report and the Financial Statements of the Parochial Church Council of the Ecclesiastical Parish of Bishopston and St Andrews, Bristol for the year ended 31 December 2025 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL CONTENTS YEAR ENDED 31 DECEMBER 2025 Reference & Administrative Information Trustees, Annual Report Independent Examinerfs Report io Statement of Financial Activities Balance Sheet 12 Cash Flow Statement 13 Notes to the accounts 14-26 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL REFERENCE & ADMINISTRATIVE INFORMATION YEAR ENDED 31 DECEMBER 2025 Parish Inforrnation The Parish is part of the Diocese of Bristol within the Church of England. PCC members (the trustees of the parish) who served from l January 2025 until the date this report was approved are.. Tru$tee$ Name James Stevenson Wa ne Masse Jane Auld Alex Murra Judith Stewart Colette Bewle henm erscou Ruth Mo ett Michael Hillman Steve Glanville Chris Rollilt Ann Tizzard Ben Goddard Thomas Holmes Suzi Towers Role Priest in Char e. Vice Chair Team Vicar, Chair of PCC Warden Warden PCC Secreta Notes Safe uardin Officer Resi nedA ril 2025 oinled A ointed A oinled A ril 2025 ril 2025 ril 2025 Secretary Key Management Persomiel Matthew Shannon Wendy Massey Judith Slewart Charity registratlon number 1133747 B&A Church Office 279 Gloucesler Road. Bristol BS7 8NY Joshua Kingston Bsc FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Lloyds Bank PIC Westbury on Trym Branch POBoxl00 BX1 ILT Regislered office Independent examiner Bankers PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Objectives & Activities for the Public Benefit The Parochial Church Council (-PCC") exists to Co-operate with the clergy in promoting the whole mission of the Church in the parish of Bishopston and Si Andrews. The PCC is also responsible for governance, safeguarding oversight. financial slewardship. and the care and developmenl of ihe parish's buildings and resources. The paTish forms part of the Diocese of Bristol within the Church of England. The vision of the parish is.. -Brtnglng Brlstol to Jesus." The values shaping the life of the church are faith, hope and love. In carrying out its aclivities. the PCC has had due regard lo the Charity Commission's guidance on public benefit. The parish seeks to provide public benefit through.. . the celebration of public worship,'_ the teaching of the Christian faith.'_ evangelism and mission:_ pastoral care and community support,. _ work with children. young people and families.. and - practical service to the wider city of Bristol, particularly those experiencing need. In 2025 Ihe church transitioned from small group structures based on missional engagement (Little Churches) to a mixed mode of small groups (Groups, Teams and Missions). These enable members of 8&A and those new to faith to find a home within the life of the church. to serve on Sundays and to support ihe ongoing work of the church in making a practical difference in the lives of others. In addilion lo Sunday Gaiherings, a wide range of activities are undertaken by the church that benefit the wider community. B&A Meals- providing food to partner organisalions across the city. Soul Food - creating a warm and welcoming space for people on the Gloucesler Road. Youth and Children's Work- creating a safe space for friendship and to discover the Christian faith. Schools work - engagement wilh local schools, teaching the Christian slory. Piglets- toddler group for local families. B&A Groups- home and church based Bible studies and fellowship. Courses- such as parenting, supporting the community at important life moments. Alpha - an introduction to the Christian faith. allowing a safe space to explore. Focus- annual church holiday as part of the HTB Network of churches. Review of Achievements and Perf0m￿nCe 2025 was a year of growing momentum for B&A Church Bristol. marked by increased Sunday attendance year-on-year and visible spiritual fruit. This growth was reflecled most clearly in a significant number of baptisms in November. In response to increasing engagement and capacity, the church also launched a new evening service in September. creating additional space for worship. discipleship. and invilation. PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 During the year, the church intentionally moved to a Groups, Teams and Missions (GTM) framework, reordering how people belong. grow. and serve. This structural shift provided greater clarity and alignment across church life and underpinned a major season of generosity ihrough The Big Give. In a focused four-week period, Ihe church raised just over £105,000, exceeding ihe £1 00,000 target. This funding was explicitly sought to resource mission and ministry for 2026, ensuring the church could continue serving ihe community at pace while remaining faiihful to its calling. Alongside this, significant progress was made in bringing more of the building into active use, following inveslmenl in repairs, compliance, and phased improvements. This increased capacity for hospitalily, social action, and partnership, allowing the building to function more fully as both a home for the church and a resource for the wider community. Overall, 2025 was a year of intentional alignment and faith-filled investment Posltioning B&A well to move into 2026 with confidence, clarity, and momentum. Church Growth and Engagemenl Average combined Sunday attendance October 2025.. 236 Average combined Sunday attendance October 2024.. 191 Estimated number of new people connected during 2025.. 40 Eslimated number of active volunteers.. 110 Sunday Gatherings There are two Sunday Gatherings at B&A. A 10.30 Gathering with full provision for Kids and Youth work, and a 6.30 Evening Gathering. The Galherings serve as the key contact point in the week for all members of B&A. There is a strong emphasis upon Biblical teaching and sung worship. A welcome and integralion leam serves lo assist newcomers in finding out more about the chureh and the pathways tojoining as a member. On Sundays the following teams serve at the Gatherings: Welcome & Hospilality Worship Teaching & Service Leading Prayer Ministry Kids Youih Serving at a Gathering enables members of the church to play a part in the life of the church and to make friends within the life of B&A alongside their groups and serving on mission teams. These teams also play a key role in the delivery of additional services at Christmas and Easter. PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Children, Youlh and Young Farnilies The church is committed to the provision of Kids and YoLrth work but both during Sunday Gatherings and al other times in the week. Average combined Youth & Kids Sunday attendance October 2025.. 59 Average combined Youih & Kids Sunday attendance Oclober 2024.. 60 Eslimated number of active volunteers.. 46 October's figures are used in this report following the pattern of the Church of England to collect key slatistics in October each year. However over the year in total there has been a steady increase in both Kids and Youth attendance. Ul 8s Sunday attendance is currently approx. 125% of 2024 In addition, the following activities are run to engage with kids, youth and families alongside Sunday provision., Piglels Toddler Group Parenting Course Friday Youth Club Year 5&6 Club School's Work Youih Alpha Course The PCC has a designated Safeguarding Officer who oversees the Parish Safeguarding working closely wilh an assislant officer and the Head of Children & Families. The PCC receives a Safeguarding Report at every meeting. reviews and approves the Parish Safeguarding Policy annually and tracks progress using the Church of England Parish Dashboard Syslem. Groups, Tearns and Mission B&A offers a structured but flexible discipleship and service pathway through its Groups, Teams and Mi$$i¢)n$. These palhways exist to help people belong, grow in their faith, and serve Christ and the city of Bristol in meaningful and sustainable ways. Groups, Teams and Missions are intentionally designed lo support the parish's vision of bringing Bristol to Jesus by creating environments where people can- Build cornmunity and belonging ihrough sustained relationships {Groups). Serve in tangible ways thal support Sunday worship and wider church life (Teams). Live missionally in our neighbourhood and ¢ity through practical, relatiorbal and spiritual outreach (Missions). Groups.. Mid-week groups are a core discipleship pathway. bringing people together for Bible study. prayer. support and friendship. A range of groups meet different needs and life stages including young adulis. families. creative discipleship. leadership development, front-line Christians, and culturally specific groups such as Hong Kong Cantonese and English Bible studies. These communities help individuals grow in faith and build meaningful. supportive friendships beyond Sunday gatherings. PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Teams.. Serving in a team is a key way people move from attending to active participalion in church life. Our Sunday teams - including Hospitality & Welcome, Kids, Prayer, Worship, and Youth - equip volunleers to use their gifts to serve others. enable worship, and support ministry rhythms week by week. Serving fosters ownership, spiritual growth, and mutual encouragement among volunteers. Missions.. Missions provide praclical and relational ways to live out the gospel in our local context. Our parish is committed to social transformation through ministries such as Piglets Toddler Group. Soul Food. The Bereavement Journey and Youth outreach. These mission expressions connect the church with people at different points of need building trust, sharing compassion, and demonstrating God's love in action. Dls¢lpleshlp. E¥angeli$m and Alpha The Alpha Course ran twice in 2025,. Spring and Autumn. Through both courses a number of guesls have come to faith in Jesus, begun attending gatherings and joined groups, teams and missions. Alpha Guests 2025.. Spring.. 11 Autumn 9 In 2025 the parish ran a new course. Growing Leaders. the purpose of the course was to teach and engage those with leadership polential and calling for mission. The pilot course ran in the Autumn and received positive feedback.11 is planned lo wn a second course in early 2026, then to review the material before continuing to run ihe course over 2026. In November 2025, nine adults were baptised at B8A. They covered a wide range of ages. life stages and personal journeys. The parish has created a 1-2-1 Bible Reading team to enable new believers to grow in faith and to learn to read Ihe Bible wilh another Christian. Finances, Generosity and Stewardship To support the operational and financial work of the parish the PCC employs a number of staff in administrative, operational and financial roles. This is both to ensure ihe parish is run efficiently and effectively as well as in order to release B&A members to serve others in mission through Groups, Teams and Missions. The PCC set a deficit budget for 2025 with the goal of increasing both planned giving and donor funding for BA& Meals. We entered 2025 wilh a surplus following a significant gift in 2023. Regular planned giving did nol rise as expecled, but ontroff giving increased beyond expectations November 2025. the'Big Give, raised circa £105.000 towards the costs of 2026. PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 B&A Meals B&A Meals continued to play a significant role in the outward mission of the parish during 2025, serving churches and panner organisations across Brislol by providing high4Juality meals that enable local, relational care for those most in need. During the year. B&A Meals focused on consolidation and suslainability, slrengthening internal syslems and undergoing staff restructuring to ensure long-term resilience. This work has positioned the ministry to respond to increasing demand, support a growing network of partners. and continue serving the city with compassion, dignity, and praciical love. B&A Meals Partner Nos-. 25 B&A Meals 2025 average weekly meals delivered.. 470 Bulldlng and Facllltles The parish building strategy is focussed on developing 279 Gloucester Road and on securing future plans for ihe church and hall at St Andrew's Park. 279 Gloucester Road is approx. 24.OOOsq ft encompassing a worship space, two large halls, many smaller rooms and fully equipped calering kilchen. Whilsl il requires significant work over Ihe coming years it meets the long standing parish strategy of establishing a sile with space for a congregation of 400 and breakout capacity for 100-150. In addition, il is strategically placed on a popular part of the Gloucester Road. In 2025 the parish continued with the ongoing work of completing necessary repairs and installing upgraded electricity supply. The Hall at St Bartholomew's church has been leased to a charity partner, AidBox, on an initial five year lease. This enables AidBox lo have the security of a local base of their operations and secures guaranteed rental income for ihe parish. St Bartholomew's church remained largely unused with some small and short term lels across ihe year and required the development of a long term strategy for either development or sale. Flnance Revlew The tolal income for 2025 was £662.889 (2024.. £563.333). Regular giving for ihe year lolalled £265,603 (2024.. £266,364), comprising £221,419 in direct giving and £86,118 in Gift Aid. While the overall level of regular giving remained broadly consistent year on year. this masked a fairly significant level of turnover wilhin the giving profile. During the year, a number of individual giving levels changed. with some reductions offset by new and increased giving from a wider group of donors. As a resuli. the church entered 2026 wilh a broader and more resilient regular giving base, strengthening Ihe long-term sustainability of its core income. At 31 December 2025 the charity held restricted funds totalling £6,852 which are nol available for general purposes of the PCC and rnusi be applied in accordance with the purposes for which they were given. In addition. the trustees have designated £103.904 within unrestricted funds for future building works. These designated funds reflect the PCC'S ongoing strategy lo develop the church buildings and are expected to be utilised over the corning years as building improvements progress. A significant proporlion of ihe charity's overall funds are represented by tangible fixed PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 assets, principally the church property and associated facililies, which cannot readily be realised to meet day-to-day expenditure. Income supporting the work of B&A Meals lolalled £1 00,525 (2024.. £134,408}, funded through a mixture of grants and donations. While total income for the parish increased compared with 2024, income specifically supporting B&A Meals was lower ihan ihe prior year. Grant income in 2025 reflected continued funding for the ongoing delivery of the work. By contrast. the higher level of income in 2024 included a significanl proportion of one-off grants relating to start-up cosls and equipment purchases. The 2025 position therefore represents a more representative level of funding aligned to the operational phase of the ministry. Rental income across the church's Iwo locations lotalled £27,496 for ihe year (2024.. £28,303), tracking very closely with the prior year and showing only a minor decrease overall. The St Andrews Park hall continues to represeni a significani proportion of this income. During 2025, a structural change was implemenled in relation to ihe hall.. rather ihan being hired on an individual booking basis. it was leased to a partner charily. While this transition reduced flexibility in-year. it is expecled lo provide grealer stability and increase lolal renlal income in future years as the arrangement becomes fully eslablished. One-off giving in 2025 was significanily higher ihan in previous years, primarily due to participation in the Big Give campaign. Gross Big Give donations totalled £91.049. with £8.588 of associated Gift Aid recognised in the year. In addition, a £5,000 grant was received in support of B&A Meals during the campaign period. Taken together. the tolal contribution arising from the Big Give in 2025 was £104,637. Further one-off donalions received later in December broughi total one-off giving for the year (excluding Gift Aid) to £167,81 O. The exceptional generosity shown in 2025 enabled the church io enter 2026 without needing to slow or reduce the pace of its charitable and missional activity. Total expenditure for the year was £757.560 (2024.. £687.933). reflecting continued investmenl in staffing, minislry activity and the ongoing development and maintenance of ihe church's buildings. Overall, the year resulted in a net expenditure of £94,800, in line with the deficit budget set by the PCC and reflecting planned investment in building works and ministry capacity. The Finance Team monitored income and expenditure closely throughout the year and made low- level revisions to ihe budget as required. These adjustments were reviewed and approved regularly by the Trustees lo respond to changes in need and ensure alignfflent with income, In line with standard parish policy. The Trustees aim to maintain free reserves within unrestricted funds at a level equivalent to approximately two to six months of unrestricted charitable expenditure. The balance of unrestricted funds as at 31 December 2025 was £1.519.826 {2024 Restated.. £1.582.996). of which £290,668 (2024 Restated.. £150.626) was considered unrestricted free reserves. These balances represent the unrestricled net assets of the charity rather than cash holdings. The current level of free reserves remains within the range desired and provides appropriate financial resilience as the church moves into the next financial year PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Looking Ahead of 2026 The priorities for 2026 are focussed on the continued consolidation of processes and pathways so that relationship, mission and ministry can flourish. Growing the funding base for boih the church and the meals ministry. Growing the number of volunteers serving through B&A and B&A Meals. Developing an agreed stralegy for ihe future of St Bartholomew's Church wilh the Diocese of Bristol. Continued bLJilding work at 279 Gloucesler Road i￿luding the development of a net zero plan for the whole site. Key rl$k$ and uncertalntles The trustees regularly review the principal risks facing the charity. The main areas of risk relate to the sustainability of voluntary income. the reliance on grant funding for certain activities (particularly B&A Meals), the ongoing maintenance and stewardship of the church's buildings, and the capacity of ihe volunleer base thal supports many of the charity's activities. The trustees seek to mitigate these risks ihrough careful financial planning, mainlaining appropriale reserves, developing a broad base of regular giving. and investing in volunteer development and organisational capacity. Structure: Governance & Management The PCC is the body with the responsibility for setting the strategic direction of the parish. The PCC considers the clergy, togeiher with two key operational slaff members, to form the key management personnel of ihe charity. All PCC members give their lime freely and no lay trustee receives remuneration for their role as a trustee Please see the related party note for further details. New trustees receive an induction. including an outline of ihe role of the PCC in the life of the church and associated responsibilities. The roles of the PCC, its sub-committees, Ihe clergy and wardens are consistent with those set out in Canon Law and other relevant documents. PCC members are recruited for three-year terms (except in the case of replacing people mid-lerm) on a rotaling basis and are elected annually al the APCM. The PCC is supported by the slaff team led by the clergy. This team is both paid and unpaid. The staff team takes responsibility for the day to day running of the parish. Grant maklng The PCC makes grants as part of its wider mission to bring the good news of Jesus to Brislol and beyond. This primarily takes the form of financial support to mission partners and organisations whose work aligns with the church's aims. including local. national and international iniliatives. Grant-making decisions are made by the truslees. taking into account the impacl. alignment with our vision. and the resources available. In addition to regular support. One￿ff grants may also be made in response to specific needs or opportunities where the PCC discerns a clear missional benefit. PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Statement of trustees. responsibilities The trustees are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to.. selecl suitable accounting policies and then apply them consistently., observe the methods and principles in the Charilies SORP- make judgments and accounling estimates thal are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going Concern basis unless it is inappropriate to presume that the charity will continue in business. Thetru$tee$ are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable ihem to ensure ihat the financial statements comply with the Charities Acl 2011, the Charity {Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constilution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This annual report was approved by the Parochial Church Council and signed on their behalf by 4JJ The Reverend Wayne Massey Team Vicar Chair ofthe PCC Date.. Apr 01 2026 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS, BRISTOL INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 DECEMBER 2025 Independent examlner's report to the Iruslees of Paro¢hlal Church Coundl of the E¢¢leslastl¢al Parl$h of Bishopston and St Andrews report to the trustees on my examination of the accounts of the Parochial Church Council of the Ecclesiastical Parish of Bishopston and St Andrews (the Charity) for the year ended 31 December 2025. Re$ponslbllltle$ and basls of report As the charity Iruslees of ihe Charily you are responsible for the preparation of the accounls in accordance with the requirements of the Charities Act 2011 {tthe Act.). I report in respect of my examination of the Charity's accounts carried oul under section 145 of ihe 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under seclion 145{5)(b) of the Act. Independent exarnlner's ststement Since Ihe Charity's gross income exceeded £250.000 your examiner must be a member of a body lisled in section 145 of the 2011 Act. I confirm that l am qualified io undertake the examination because l am a member of the Inslitute of Chartered Accounlants in England and Wales, which is one of ihe listed bodies. I have completed my examination. I confirm thal no material matters have come to my attenlion in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the Act., or the accounts do nol accord with those records.. or the accounts do not comply with the applicable requirements concerning the form and conlent of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ogkkn LLW Joshua Kingston, Bsc., FCA 8urton Sweet Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Brislol BS48 1 UR Date.. Apr 01 2026 io PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025 Unre$trfct2d Restrfded Funds Fuhds Totsi Fundts Total Fundts 2025 2024 IRè8t8tèdl Incomt from: Dwalion5 and grants CharilaNe activities Other trading aclivitse5 Investments Other 526.881 850 27.496 4.9S) 1.099 101.613 628.494 850 27.496 4.950 1.099 510.871 1.798 28.303 4.406 17.955 Total Incomo 561.276 101.613 662.889 563.333 Expendttur• on: GharilatAe aclivilie$ 612.274 145,286 757,560 687,933 Totsl •xp•ndltu 612.274 145.286 757.560 687.933 Net gainsl Ilossl on Inve$iments 14 11291 11291 321 N•t In¢0m•ll•xp•ndl￿r0) 15).9981 143.8021 194.8001 1124.2791 Translers between fu￿$ 19 112.1721 12,172 N•t mc+v•m•nt In funds 163.1701 131.6301 194.8001 1124.2791 Fund• •t stsrt of y••r {•• pr•vlou•ly •tst•dl 1,552.050 38,725 1.590,775 1,745,757 R••i•t•m•nt 12431 30.703 Funfls •t *tsrt of y••r Irost•t•dl 19 1.582.996 38.482 1.621.478 1,745.757 Totsl lund8 at end of year 19 1.519.826 6.852 1.526.e78 1.e21.478 The Charity has Th) recAyJnis￿I gain$ or k)sses otherthan tF* ffjsutts year 8$ set Jix)ve. l of ttE a¢iivilie$ of the ¢h*ity are dassed as ¢￿tin￿Nd. The not•5 on pages 14 to 26 fonn partof these financlal statements See not• 12 for fi4nd4ccountlng comparativo figures PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS 8ALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 IRo8tstèdl Flxed 888at8 TangiNe a5set5 Investrnents 13 14 1.125.254 2.550 1.149.407 2.679 1.127.804 1.152.086 Current assots Debtors Ca$h al bank and In hand 15 29.975 405.728 13.955 472.473 435.703 486.428 Ll4bllltl•¥ Creditors amounts falliThJ due %*ilhin one year 16 136.8291 117.0361 N•t curmnt ai8éts 398.814 469.392 Totsl as88ts l•¥ currnnt Ilabllltl•• 1.528.678 1.621.478 N•t •$¥•ts 1.526.678 1.621,478 FUNDS UnrostrlGt•d fvnd• General fund5 Oesignaled fund5 Reolwlct•d lunds 20 20 1.415.922 103.904 6.852 1.300.033 282.963 38.482 Totsl lund• 1.526.678 1.621.478 These ftnancial slalemenls appr0¥8d by th8 Tnjslees C￿ ..Ap.r 012026 JfAJJ - and are slgned on their b8haW by.. The Reverend Wayne Ma55ey Team Vicar Chairof Ihe PCC The noto5 on pages 14 to 26 fowm part of these flnan¢lal stst8ments 12 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS CASH FLOW STATEMENT YEAR ENDED 31 DECEMBER2025 2025 2024 (Reststedl Net ¢uh oufflow from operallng activllies 17 171.6951 1138.0361 NOn￿pO￿tIonal cash flow5: Investlng actlvwes Payrnent5 f(K tangible fixed a55ets ProGeeds sale5 of fangible fixed a55ets ProGeeds fr￿ sale5 of Inveslrnenls Investrnenl 136.8661 275.000 9.223 4.406 4.950 4.950 251.963 Net cuh Inflowllouffivwl forthe yo¥ 166.7451 113.927 Ca8hftow Re8tActlon8 Charity law prohlty15 the use of nei cash inflowE on any enl*y￿ (xi)ther re$iriGled furKJ lo offset nel Ga5h ouinow5 on any fund culside its objects. excepl on authority. In practlce. this re5tric1l￿ has not had any effect ￿ cash flows for th8 year. The note5 on page$ 14 ¢0 26 form part of these finon¢ial statements PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 *£cOun￿ng poll¢lo8 Lcountlng convenllon Th8 financial statements have been prepar*1 in 8cxthance the histC4iC81 cost ￿￿Vents.0n lexc8Pt wher8 olherMse staled in the aGcounting FX)licy tK)lel and in aGwrdance %*ilh Ihe Staternent of Recotntnended Practice". AcciyJnling and Rewrting by Charibes preparing ts*ir accounts in accLYdance *ith the Financial Reporting Standard applic8ble In UK and Rewblic of IrelaThl IFRS 1021 issued in Cktober 2019. and th8 Financial Reporting Standard aP￿1¢￿ble in the Unil& KingdorTh RewiAiG of IreIar￿ IFRS 1021, and the Charities Ad 2011. The aGGounts lfinanoal 5ts1ementsl have prepared lo give a 'true and fair. wew arKI have departed frorn the Chanties (Accounts and Rekkytsl R￿lat￿jTr5 2(N)8 only to the extent required lo prowide a 'true and fair w8w'. This dfrpartU￿ h8s Involv&d lo1￿￿n9 Acc(￿ntIng and Re￿￿Ing by Chanti8s.' Stal&menl of R￿￿mMend￿d Practice applicable lo Gharilie5 preparin9 their xcounls in xcrydance Financial Reporting Slandar¢J ap￿￿able in the UK and Republic of Ireland IFRS 1021 issued in October 2019 rather than the Accojntirs and R8fNJrting by Charities.. Staloment of Re¢n Can be measured or e51imaled reliatAy. Credft¢ys antl [￿slOr¢ aro nmialty reMgniswJ ai their sellernent arnount afier all￿n9 for any discounts due. Fund accountlny Unreslricled funds can be used in pLCcrfdan￿ wlh tha Charilab￿ obj.ects ￿ tha discretion of th8 Irusl8es. R8$lrltied funds only b8 used lor part*￿￿ reslri¢ied pur￿)$8$ ¥vilhin the obie¢ts of the ¢harlty. Re$lrt¢llon$ arl$& when specrfied by the donoru when funds are raised lor parbcular res¢ricled purw5e5. Oe5ign3ted lund$ l(m part ol unresiricied fvThJ$ and have bBen Iden￿'￿e￿ a$ bein9 for parV¢ular purpo$e5 by the TNsl8es. They are not reslrict8d and can be tra￿ferred lo gBneral fvnds al any tirne at the di5crellon of the Trustees. Further explanal(x) ol the nature aThJ mJryx)se of each fund 1$ Induded in Thxe 19 of the In8n¢lal $tatement$. 2 Income from.. Don￿0￿8 and 9rnnl• Unr•stdct•d R•8trlct•d Total Funds Fun Funds 2025 R6gul8rgMng or￿off si￿n9 Refunded tax Grants received Youth and childrens, ￿rk Worship income 265.243 161.425 85.109 11.507 2.402 1.195 360 27.733 1.008 72.024 488 265.603 189.158 86.117 83.531 2.890 1.195 526.881 101.613 628.494 16 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 2 Incom• from.. Dona￿0￿& grants (Crt of actlvltles Costs INote 71 (Note 81 Dlrect Costs Total Funds 2025 Gaiherlngs 8n¢ Wor8hlp Ilncluolng kld$ ywlhl Mlssion Disclrleship and Community 11.168 27.039 7.080 182.470 182.469 182.469 193.638 374.373 189.549 164.865 45.287 164.865 547.408 757.560 Prior year Grant fvndlng Support of actlvltlo5 Costs INote 71 (Not• 81 Dlr•ct Co¥tS Tvtal Fund• 2024 IRostat•dl IRo8tatodl 159.385 166.626 159.386 358.212 159.386 163.095 Gatherings and Wotship (in¢1￿￿n9 kid$ aNJ y￿> Mi55ion DisCi￿eshIp and Communrfy 7.241 31.987 3.709 166.839 42.937 166.839 478.157 687.933 18 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 7 Anal￿15 of grants The total grants avarded to institubl￿ durry the year wa5 35 fc11￿.. 2025 2024 Parish 5hs TREAD Beloved Slxty-On8 On& Lif8 In Hop8 Hom& for (knd SOMA Christians Against Povety Open Ooors wlh Brother Andr8W The Geor￿ Muller Chanta￿e Tr￿t- 8risld City Chwches FuTrJ Af￿nSpIre St Agnes Church Grants paid to 1ndW￿u81S 81ty8 S(￿etY The Oioce5e of K4roTrJi House of 8r8ad Church Tearfund Elam Mini51ries IUKI Other small grants 131.500 4.250 3.000 3.000 3.IN)O 2.500 3.Tr)0 4.750 135.(h)O 2.519 3.530 2.500 2.500 2.500 3.000 2.500 2.500 2.500 1.300 1.300 5.190 1.000 1.000 2.515 2.500 2.500 350 T¢¢•1 gr•nt ¢ommltm•nts m•d• In lh• 164.865 166.839 R•Goncllla¢lon of granls pay*)1o 2025 2024 Comrnilmenls broughl for¥Ydrd Nel Gornrnitmen15 rnade in Ihe yoar Payment$ ¢Juring Ihe year 164.865 1164.8651 166.839 1166.8391 Commllmenls carried foThvard 8 Support costs Supwt costs are allocated equally across tha[6tab￿ ￿ts￿be$. Suprxyt costs, lrtluded In nfAe 6, 8re 89 fdlows.. Total 2024 (Restatedl Total 2025 Staff costs 8uilding and njnnlng costs Office and consumables Govemance costs (Note 91 254.389 270.348 18.171 4.500 267.381 198.095 8.391 4.290 547.408 478.157 Stsffing costs in Note 8 indude direcl slaff costs Js ￿11 as %wJer sraff-re￿ted c05t5. such as training and supwrt. and are therefore not direcly ccfflpara￿8 to Ihe aggregate payroll cc6ls disclosed in Note 10. 19 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 9 IncomtrlltxptrndbtuMI for th• styar Thi5 15 stated after Gharging.. 2025 2024 (Restatedl Independent ExafflineV5 fee for ItKlependenl examinatm for at%xxJnts weparaiion Tnjslètrs, travél, meetlng arnl traI￿ng expews 08pr8cialion 2.160 2.340 2.037 24.153 2,130 2.160 5.664 24.153 Thre8 Trusl8es ha¥8 b8en ￿Mburs8d for Ih•r of [￿81 travel 12024.. 41. No TnJsle& rec8iv8d any r6Ynuneralion during year. Augregaie éonatbn$ from Trusiees, key m*agement pets￿n￿, and other rdaied pa￿e$ was £150.477 12024". £127,499). 10 Staff cos¢8 and number¥ The aggregate payrc4 costs ￿re.. 2025 2024 Wages & 5alarfe5 SO￿￿1 secudty costs Pension eonlribution$ 226.309 13.110 S.542 202.243 15.973 6.661 244.961 224 877 No employee recehed emduments of Ihw £e4).(th in Ihe cwrenl or prec8dirg year. The average weekly number of empbyee5 ¢Juriry the year Yds 12 12024.. 71. calculated on the basis of average headcount. The lolal emrdoymenl t￿erItS received by key manag8ment personnel lThJuding amployerfs national insurance and employer pen$Th) w¥e £57,4¢012024.. £41,467). PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 11 Taxa￿ts Th8 charity is exempl Ir(Xn tax on its Charila￿ athvitses. 12 Ststem•nt ol Flnanclal Actlvltlo8 comparatl¥8 flguro8 Unr08tdetod Restrfctsd Totsl Funds Funds Fundg 2024 For the year ended 31 Docembar 2024 IRe$tatsdl IRe8tst•dl IRe8tst8dl Incom• from.. Donations and grants Chanlable actwties Other trading actiwties Investments Other 376.463 1.798 28.303 4.406 17.955 134.408 510.871 1.798 28.303 4.406 17.955 Total Incorn• 428.925 134.408 563.333 Exp8ndlture on.. Chanlable acliwties 514.012 173.921 687.933 Total expendltur• 514.012 173.921 687.933 N81 gains on Investments 321 321 Net Incomellexpendttur•l 184.7661 139.5131 1124.2791 Transfers tse￿en fund5 36,SX)9 136,S¥J91 Net movement In lund8 147.8571 176.4221 1124.2791 Total fund• at Start of ￿ar 1.630.853 114. 1.745.757 To¢al fund5 at •nd of 1.582.996 38.482 1.621.478 21 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 13 Tanglbltr flx•d a$8tts Fmhold prop•rty Motor Vehlclos Flxtur•s & Flttlngs Total Cost or valuatlon At 1 January 2025 (As [￿K￿lS1Y statedl R8slai*meni INol& 221 At 1 January 2025 (Restat￿) 1.217.965 24.826 22.￿6 47.792 1.242.791 36.e66 1.279.457 13.700 13.700 1.217.965 At 31 Dècember 2025 1,217,965 13,700 47,792 1,279,457 Depreclatlon At 1 January 2025 (As preY￿SIy slat•Jl Restatement (Note 221 At 1 January 2025 IReslat8dl Charge for the year At 31 December 2025 85.302 13.959 99.261 18.190 24.826 4.593 29.419 4.593 110.128 19.922 130.050 24.153 1.370 1.370 1.370 117.451 2.140 34.012 154.203 Not book value At 31 DeGember 2025 1,11XI.514 10.960 13.780 1.125.254 At 31 D8cemb8r 2024 IRe5ts18dl 1,118.704 12.330 18.373 1.149.407 14 In￿alMent$ 2025 2024 Llsted inveslmenl$ At 1 January Addilionsl Idisposalsl Nel gainl lthsl for th8 year 2.679 11,581 19,2231 321 11291 2.S50 2.679 15 Debtor8 2025 2024 Du• In 1088 than one ￿ar.. Prepayments and accwed income Tax recLgimable under gift a Other deèlors 2.380 27.497 98 3.851 9.612 492 29.975 13.955 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 18 Cr•dltorn.' amounts lalllng wtthln ont SW 2025 2024 Taxallon and sodal sécurty Accnjals and d￿erred income Other creditors 3.498 31.286 2.045 3.066 12.684 1.286 36.829 17.036 17 Reconclllatlon of net movement In fvnds to not cash outhow from o￿latIng actlvtt 2025 2024 IRe8tatodl Statement of Finarrtial Acliwiies.. N81 mo¥em8Trt n funds 194.8001 1124.2791 Investment Ir￿ome Depreciation IProfitl on disposal of fixed as8ets IGainV loss on inve81menls IDecr8asel1lr￿rea$e in creditors.. current Ikqtslrties Decrease I lincreas81 In debtc 14.9501 24.153 14.4061 24.153 114.8171 129 19.793 116.0201 18.4941 19.8721 cash loufflowlllnfiow from oporntln9 acdvl¢l 71.695 138.036 18 Analy818 olehange8 In ea•h durlng the Jwr 2025 2024 Change Cash at bank and In hand 405.728 472.473 66.745 2024 2023 Change Cash at bank and in hand 472.473 358.546 113.927 23 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 19 Mo¥•m•nt In For Ihè 31 Dtcombtr 2025 At1Jan 2025 Income and Expenditure gain5 and losses At 31 Dec 2025 Transfers (Restated) Restrfcted fvnds 8 & A Meals- was Love Yw Ne￿hl¥￿T Sunday School Fund St A￿re￿5 Charity fu PCC re51drled Spe¢ified Glvlng Mlssion and Ministy FUNI ICQ.525 1112.6971 11291 12.172 2.679 4.302 12.5 2.550 4.302 112.5001 11.0881 119.0011 19,001 38.482 101.613 14S.415 12.172 6.852 Unrn8trleted fund6 08signal8d funds 282.963 1.31x1.033 12.607 1191.6661 1420.fj081 103.904 1.415.922 General funds 1.582.996 561.216 612.274 12.172 1.519.826 Total funth 1.621.418 1.526.e78 R•strl¢t•d fund• Sunday School Funds - Ihese funds are althaled at lh8 discretion of the SuTrJay Schcd L8ader5 to young peopl8 IhSn Sl Mkhael and all Angels vtho a￿ promising ¢hurchm8n$hip. St Andrews Charity FuTrJ- the Sl Anth6Ws Charity Fund i8 to used the Tel￿8 education of tha children of Parish of St Andrews. & A M8als- This fund Is th8 reseTh￿ of all ow a¢￿¥11188 run uThJ8r th8 Love yow Neighbour bannar. This Includ 8&A meal$, Soul F￿. Beyty* Ihe gaie. Ukraine Hub and mtye. PCG Re$kn¢led fun(Js- these funds We￿ received frur. Folk)wing a detailed rewew of historic recrKds. the PCC i¢Jen*fied ibal £26.352 previwsly reported as unrestricted funds in 2023 had in fact been rÈstri¢ted for Love Your NeightKJur The Fund. As a resLth, these amiJunis ¥*Ère transferred trom unre51ricted fun¢Js to refled Ihe don(Y intent￿5 atKI restric*￿5 in p￿￿. 24 PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BISHOPSTON AND ST ANDREWS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 19 Movam•nt In lund8 {COnllnuédJ Unrestricted funds Designated LPWG - 279- thi5 fvnd hLqds fund5 recewj Ircffi VAT cL4'ms to the ￿sted Places of Worship Scherne. Oue lo 279 being a grade 2 listed building. church is digIb￿ to cl*m b8ck 8(m8 of the VAT sp8nt on 279.8 upk88P and recwve it as a granl. The I￿￿$ are to be 5penl ￿ Ihe fabric of 279. 8Jildings- designated by Ihe PCC lovrdrds the tx)$1 of Imjildiffj th$. The ftwmment in the Bulldlngs designatsd fund reflects capital wks uryjertaken éurirvj the year. Ir￿lL¥ji￿ rwf repair5. ele£tric* %th5. 51one ma50nry and variou5 refurtAshmenl pyojects to maintain and improve the church trojildings. Genernl Fun¢J$- tlwe lur¥J$ can b& $p0nt ai the of the PCC. In YE 2024, the church 501d a pwe of land il on Wa15iryham Road. Bishopston. and reGeived proGeeds of £275.OCYJ. The PCC deaded to transfer these funds lo a designated fund to be used for building work on th? new churth pr&mIs￿. Fund$ Ir¢yn the ￿$tsd Flw ol W further $mall adju$tmw)l$; ￿ trnght f(mrd baLwf* of ts Sunday School Fund h8$ been increased by £266 as a cLKreclion. and a transfer ol £S)9 has been made to Other Restricled Funds from Gener81 Fund5 in the pdor year. The nel of these1£2431 is shu•m in the table below. The atove restalemenl has the Ic4b)*irvJ effecl on the comparatwe figures.. prevlously Wustrnent Restated amounts 8alance sh881 Tangible fixed assets Unreslricled fund5 as al 31 Decernber 2024 ReslriGtEd funds as * 31 DeGember 2024 1.118.704 1.552.050 30.703 1.149.407 1.582.996 38.482 243 The relevant nole5 Wthin Ihe5e accounts have been re5tsted a(xordirvty.