Re
of the Trustees and
Uthaudlted Flnandal Statements
for the Year Erthd 31 December 2025
for
The Par(thial Church Countsl of the
Ecclesiastical Parish of 5t Peter with
St Owen and St James Hereford
Th¢rne Widgery Accowitancy Ltd
Chartered Accountants
2 Wyevale Buslne5s Park
Kings AC
Herefor
Herefordshire
HR4 7BS

The Parlxhlal Church Cwncil of the
ccleslasttcal Pètish of St Peter wfth
St Owen and St James Hereford
Contents of the Finanoal Statements
for the Year Ended 31 December 2025
Report of the Trustee5
1 to 3
Independent Examinerfs Report
Statement of Flnandal ktivitiès
Balance Sheet
Nrte5 to the FinabK5al Statements
7 to 15
Dètalled State[N￿t of FinanciaL *rtivities
16 to 17

The Parochlal Church CourKil of the
Eccleslastical Parish of St Peter ￿th
St Owen and St Jame5 Heref(*d
of the TrusteÈs
for the Year Ended 31 Oecember 2025
The tntstees present their report the financial staternents ol the charity for the year ended 31 D￿efflbQr 2025.
The trustees have adopted the prowsEons of AccouTr)ting and Rep)rtlng by Charitie5: Statement of Recommended
Practice applicable tg charities preparing their accounts in atcordance with the Financial Reporting 5tandaFd
applicable In the UK and Republfc of Ireland IFRS 1021 (effective 1 January 20191.
OBJECnVES AND ACTMTIES
ObSeetive5 and aims
The PCC ift co-yration with the Leaderthip Team ha5 resp(￿sibIlItY frx prc¥noting in the ecclesiastical parlsh the
whole pasloral. evangelistic and ecumenical mission of the Church.
The PCC is the te4al t￿lY constltuted to take responsibility for the overall life of the churth in the parish and in this
regard li has been ImportanL that the PCC has been fully engaged In both regular review of progress and in
forward-It)oking developtneTrÈ planning. Thrwhout the year the Council has work¢d with the Leadershlp Team In
e￿Uring that all asF*cts of the Church's work are ￿vIewed and talkeé thrn￿￿.
Pthllc ben￿ft
In drafting ihis report trustees have complied wth the duty in settb)n 4 tsf the CharitTes Act 2011 to have due
regard to public benefit guidance pvbllshed by the Charfty Commission.
ACHIEVEMEi¥fs AND PERFORhi4NCE
Charitable actlvlties
A rev5ew of charitable arti￿tieS undertakn by the charity.
Chwch attendance
EIEctoral Roll nurn￿r returned to the Dkne5e in 2025 was 147 (￿Pared a flgure of 149 In the return5 for
2024.
Revlew of the year
In 2024, we had made the (lifficuit decision to end the SPSJ Project a year eady meaning our full time Ass￿late
Mlntster finished towar(ts the end of 2WL4. In Febnjary 2025 our head of operation5 decided to rnove onto another Job,
105ing these two senior Mernbe￿ of the tearn ha5 placed a huge increase In the workload of the remaining staff. To
help with this we recru5te(l a part time Worship and Events C(K)rdinator in the Summer, we were deliEhted that this
was our former curate Luke Aylen, and we were also pleased to welcL¥ne Alex Mynors Herbert as our part time
self-supporting curate.
In Octc4)er we were fjnforrned that the avallable fundlw for our work wlth the UkrafnSan community would redu￿ by a
third. this together the ongoing financlal challenges and incTea5¢5 to staff costs, lad to us making another
difficult iJecisi(m to enter into a redundancy consultatlon our staff in the AutUTnn. Thls ￿11 place even greater
prwure on our $taff for 2026.
Despite these ongotng challenges. there was Still much to celebrate in Z025. starting the year with a very successful
first iJkra?nian Arts Festival. This drew terforrners from acr¢)ss the UK as well a5 hundreds of pe(pie through the thor
of Si Peter's. We were atsg delighted to becoTh* a host venue for the Three Cholrs Festival Tn 2025. ￿th world class
performer5 and drinks recepiTons hosted in Sl Peterfs. After the succe55 of 2024. the Remembrance Sunday we￿end
saw another Art Exhibition organi5ed by Ihe Brftish Legiofi and December Saw Lhe Launch of Man Alive in Hereford. We
were also able to supptsrt the opening of a new permanent Hot F<x)d Provision for hcffieless Feople (pposite St Peterf5
Church. continuing the legacy of St Peters Square.
Across the year we had an avera2e Sunday attendance of 126 adults and 19 under 16.5, this was almost identlcal to the
figure fr(*n 2024. We a150 saw a srnall rise in re£ular Ol￿n￿. We were a150 pleased to welcorne three new people cmto
the PCC for the first titne as well as a new chair and seuetary fot our Property Cornrnittee, and new rnernbers loinlnq
the HR Committee.
We are aware of the ongoln£ challenges for 2026: the seale of building repairs n￿￿ed at St Peter's. the need to move
fro environmentally friendly ￿alIng in both churches,. phase two of the reordering of St James. and the ongo1ng
fin3Ticial challenges. We èppmach these £hallenge5 grateful for those who currently setve In our church, thankful for
the restrirted funds that we have in the b￿k, and tru5tiTrg in G￿ 5 falthfulne5s and prowsion.
Page 1

The par￿h1&1 Church Councll of the
Ecclesiastfcal Pailsh of St Peter wfith
St Owen and 5t Jame5 Hereford
Re rt of the Trustees
for the Year Ended 31 December 2ff25
FINANCIAL REVIEW
Flnandal position
The Statement of Finanaal ActSvltle5 show ￿ expenditurE for the year of £12,03712024: EIIQ,468 net expemliturel.
The total reserye5 at the year end stood at £786,253 12024: £798,290). of thts £476,8C(1 (2024: £494,804} related to
unresirfrte*J fun¢Js.
Free unrestricted liquid reserves amwnted to £39.963 12024: £54.3771. Furt￿ detai15 of funds £an be found In note
tl the Kcounts.
Investment polity and obiectfyes
Investrnents are held for the Irmg-temi and the PCC continue to monitor perf0rnw￿ on a reAuL4r basts.
R•swves poli¢y
It 15 the p￿IcY of the PCC to mainLain ￿ffIdent reserves fc* the lay-to-day runnin8 requirements. In addltlon to
UnrestricLed funds. Reseryes Note to the ACc￿ntS details the reSoU￿t% avaiièble.held as Re5trlcLed F(*n(&.
FUTURE PLIN5
Review t*ase 2 for the St Jatnes reordering phase 1 15 r(¥nplete. 50 kitchen avvj being more energy efficient.
The ittyoveM￿ts from the Phase 1 reorderin8 at St Jame5 have made the church a much more flexibLe spare which
15 already utilised to great effect Incl￿j￿8 the Thursday T¢xldler gr￿p and IAes5y Church.
AtteThti￿ is now tuming to the scope and speclflcs of Phase 2 wmch is likely to eKompa55 renew1￿ ￿ kitchen and
aking the bLbiidir4 energy effKient.
Set a.5 year plan for the maintenance work needed at St Peterfs.
St Prterfs buildlng, particuiaFiy the roDf. wilL requlre signrficant wprk arld concerted activity to fom)LJlate a 5 year
pian to scope Secure external funding streams wlll be required.
srRucfuRE, GOVERNANCE AND AiINAGEMENT
Goyernlng document
charity 15 controlled by its govemlng a deed of trust and constitutes an unlncoTporated charlty.
Parochial Clwrch cou￿1 Power5 l+*a5we119561 as arrende(l and church representath?n rule5.
Charfty consriturlon
St Peter5 With 5t Owen aThJ. St J4me5 PCC ts run in accordan￿ wlth the Charitie5 Act 2011. the Parocmai Churcii
Council Powers Meagjre 11956) a5 arnended arvj the ChLKh RepresentatK)n Rule5.
Recruttment and appoSntrnert of new tnjstees
The Tn￿tee5 are also Mernbersef the PCC and are either ex offitho.or: elected by the Aonual Par¢Khlal Church hleetirr
IAPCMI in accc￿thn￿ WIth.t￿ Church Representstion Rules.
or8anlsatlw4al structure
Committ••s
The KC q)erates throush ¥ar(ous committe4 54thich meets as rèqulred between full meetings of the PCC. This
strithre was rewewed In IA)y 2018 and the commftted I￿OW have operated since then.
Standlnq¢ommlttee
This is the only PCC tommlttee rewired by Law. It has the to transact the bu51ne55 of the PCC between its
meeting5, subject to any dTrertlons glven by t￿￿11.
PEFERENCE AND ADMINISTRATIVE
BÈg15tered Charbty number
1.133769
Pè8e 2

ThÉ* Parochlal Church (￿ncil of the
Ecclesiastical Padsh of St Peter with
St {￿efi and St James Hereford
Re ort of the TFUStees
for the Year Ended 31 December 2025
Prfncipal addre$5
St Peterf5 and si ja￿￿. Parf5h Offi
St Peterfs Church H￿j$e
St Peterfs Square
ereford
HR1 2PG
Trustees
T Brooks
S Tumer
R Pa5ke
S Lind
A Idor6an
J Lltchfield
A PAJiierftll
J Mccall
M Wamer
P Harris
P Sireven5 lappoTnted 11.5.251
G Loyne5
H E Dijkens
S K Reynolds Ireslgned 31.10.251
E Light lappointed 11.5.251
G Taylor lappointed 11.5.251
S Light lawointed 11.5.251
L Aylen (appointed 25.7.25)
A MytM)r5-Herbert [ap￿Trnted 1.9.251
Indepwdeftt Examlner
Mrs L7sa Weaver FCCA
Thome Wldgery Accountancy Ltd
Chartered Accountants
2 Wyevale Busirts5 Park
Klnqs Acre
Hereforij
Herefordshlre
HR4 7BS
Bankers
CAF Bank Ltd
25 KFn%s Hill Avenue
West Malliftg
ME19 4JO
Approved by order of the t*)ard of tnJstee5 on ....
and 518ned on it5 behalf by..
A Morgan - Trustee
Page 3

Inde
t Exarnine¢5 Re
to the Tn￿ of
The par￿hla1 Church Council of the
Ecc(esiastical Pati5h of St Peter
t Owen and St Jame5 Heref¢xd
Indewdent examtmèr's report to the trustees of The Parochlal Church Councll of the Eccle5ia5tlcal Patlsh of St
Peter wlth St Owen attd St James. Hereford
I report to the charily trustees on rw examination of the Kcounts ol The Parc(hial Church Cowdl of thE
£ccle5iaslkal Parish of 5t Peter wlth St (Men and St JarTr￿. Hereford It￿ Trustl for the year ended
31 December 2025.
Re5POTtsabllltles and ba51s of rewt
As the thaAty tW5tees of the Tr￿t yw are rwsfjble the preparalion of the acccwnts In accordan￿ writh the
requirements of the Charitie5 Art 2011 (the Act'i.
I report in respect of my ewriination of the Tru5t'5 accounts cafried. wt under Secticffi 145 of the Art and in carwng
out my exajmlnation I have fc4lowed all ar4)licable Directl￿$ gfven by. the Charity CothMissi￿ under Section 14515llbl
of the Aci.
Independent exarnlnerf5 5tatem•rt
I have cornpieted my èxaminati¢)ft. I c￿ftrM that no ma￿7￿1 matters have come to my attention In connecticffi wtth
the exaJThnation giving me cause to belleve that in any maierlal respect..
ounting records We￿ noi kept in respect of the Trust as required ty Strtion 130 of the Act,. or
the accounts do not accord wlrh th¢)se recor(15' èr
the accounts do nrt cornpiy with the applicabLe requ7rements coKernlng ￿ forni and contert of accounts set
t in the Charitbe5 IAccaunts and RepTrrt51 Regulati￿ othei than any requ5rement that the acccwjnts
give a true and faiF ￿eW which is not a n7atter consldered as part of an independent examlnatirffi.
I have no con￿rn5 and have cune across other fflatter5 In connection with the examimtfon to whkh attentlon
should be dravffl in thi5 reF￿ in order to enable a proper understandfjng of the accounts to be reached.
Ltsa Weaver FCCA
The AsxKlation of Chartered Certtfled Accountants
Tl¥)rne Widgery AC¢C￿tan￿ Ltd
Chartered Accountants
Z Wyevale PAJsiness Park
Kings Acre
Hèreford
Herefordshire
ge4

The Parlxhial Church CwKil of the
Ecclesiastlcal Parish of St Peter swth
St Owen and St Jame5 Hereford
Statement of Flnanclal ktlvities
f r the Year EThled 31
31.12.25
Total
fijnds
3t.12.24
Total
funds
Unrestricted RestrKted
fund5
fLmds
Endowment
fund
Notes
INCOME AND ENDOWMENTS
FROM
Donatlons and legactes
138,916
64,208
203,124
232,142
Charitable acbvitTe5
House Eettings
17,019
17,019
18,401
Investment 5ncome
14.734
913
15,647
22,428
Total
170,669
65.121
235.790
2n,971
EXPENDITURE ON
Raising funds
13,6511
Charltable actfvitle5
H(yJse lettin95
Dther charitable artivities
14,484
141,698
14,484
232,278
6,674
375.930
90.580
Total
152,531
247.071
384,394
Net galnslllosse51 c
investment5
11,077)
321
17561
955
NET INCOMEIIEXPENDrruRE)
Transfers between fund5
17.061
139,0651
129,4191
39,065
321
{12,0371
1110,4681
Net movement In fur
122.OJ4}
321
112,0371
1110,4681
RECONCIUATION OF FUNDS
Total fund5 brought forward
498,804
2a6,360
13,126
798,290
908,758
TOTAL FUNDS CARRIED
FORWARD
476,800
296,1)J6
13,447
786,253
798,290
The notes lorm part of these flnandal statements
Page5

ThE Parochfjai Church Council d the
Eccle51asttcal Parish of St Peter with
St Owen and 5t Jarnes Hereford
Balante Sheer
31 December 2025
31.12.25
Total
f4WMIs
31.1Z.24
Total
Unre5trtcted Restricted ErKkiwment
futsds
funds
fund
Notes
FIXED ASSErs
Tangible assets
420.000
23.350
420,C¥JO
36,797
420.OCO
37,553
Investments
13,447
443,350
13,447
456.797
457,553
CURRENT ASSErs
Debtors .
Cash at bank and in hand
31.928
8,035
31,928
304,041
12,093
374,644
296,(#YJ
296,CQ6
335,969
386,737
CRED￿oR$
Arnol￿t$ falling due wtthin one
10
16.5131
16,5131
I46,￿}
CURRENT ASSErs
33.450
296.1rf16
3Z9,456
340.737
TOTAL ASSEfs iE55 CURREt4T
LIABILMES
476.8CO
296,c#J6
13,447
786,253
798.290
NET ASSErs
476,8Q)
296,(1)6
13.447
786.253
798,290
FUNDS .
Unrestrlcted fund5
Restrirted funds
Endowment fu¢￿5
11
476,8(JO
296,006
13,447
498,804
286,360
13,126
TOTAL FUNDS
786,253
798,290
The
' I Stat•￿ts We￿ approved by the Board of Trustee5 and authori5ed for Issue on
. and wefe signed oh its behalf by:
ru5tee
The note5 form part df the￿ flnanaal 5tatement5
Pa8e 6

The par￿h18[ thurch CourKil of the
Eccle5ia5tical Parish of St Peter with
St Owen and St James HerefrKd
Notes to the Financial StstÈments
for the Year Ended 31 DKember 2025
ACCOUNnNG POLICIES
Basls of preparing thp financial statements
The financial statements of the charTty. which 15 a public benefit entity under FRS 102, have been PrePa￿d In
aCcOrda￿e with the CharitTe5 SORP IFRS 1021 'Accounting and Reporttng by ChaFitie5: Statement of
RecO[nme￿Yed Practlce apF4icable to charities pre[￿n.￿ their accounts in accordance with the Financial
Reportlng Standard aFylicable In the UK and Republlc ot Iretand IFRS 1021 (effective 1 January 20191,,
Financial Rew)rting Standard 102 Tr Ffnancial ReportTrng Standard appllcable In the UK and Republfc of
Ireland. and the Charities Act 2011. The flnancial S￿(0￿£￿tS have prepared Undef the historical cost
tonvention, ￿th the exception of investments which are I￿luCIed at rnarket value, as modified by Ihe
revaluatton of ￿rtafin assets.
Go?ng Concern
The tNstees as*ss whether the use of going ¢oncern 15 appropriate i.e. whether there a￿ any materlal
uncertainiies related to events or wndltlons that may cast significant doubt the abi1Sly of the company to
contTnuè as a gosn8 concern. The trustees make this assessmeni in iespect of a period of at least C￿ yèar fro
the date of authorisaticm for Issue of the financial statements aftd have concluded that Lhe compary has
adequate resources to cont)FV￿ in operational e￿stenCe for the foreseeable future and therè are r¥) maierial
ufi£ertalntles atmwt the charity's ability to continue as a goin4 corKern, thu5 contfnue to adopt the 80in8
Concern basis of accountlw4 in preparing the financial 5taternents.
Income
All income is recognised in the Statement of Financial Actiwties On￿ the charfty has entitleyrtht to the lunds,
it is probable that the itKome will rece?ved and the arn￿nt can be measwed reliably.
Expendtture
Laabllltles are recognlsed a5 expendTture a5 500n as there Is a legal or corstructive obliqatior* commlttinq the
charity to that extMditure, It Is probable that a transfer of economic ￿neFits will be required in settlement
and the awujnt of th¢ 0b1lgatl￿ can be rneasured reliably. ExPe￿J1tUre is accounted for rm an a£(rua15 ba515
and has been ¢lassffled urKler I￿adIng5 that aggregate all c05t related to category. Where costs cannot be
direcuy attribtsted to partlcuiar hea(ling5 they have been allocated to acdwities on a basis consistent wlth the
use of re9)Ur￿￿.
Grants offered subject tts condltions whkh have not been met at the year end date are rw)ted as a
commitment but Mjt accrued as expenditure.
Tangible fixed assets
L)eprec?ation is calculated to write off the cost of all fixed assets over Iheir estimated useful lives.
The rates in we are as follows..
Freeh￿d land
Ffx•d ass•t investment5
Investments are slated at market value as at the balance sheet date. The statement of flnancial actfvfties
Includes the net gain5 and 1055es arfsing on re¥aluatTon and disposals IhroJgh￿JÈ the year.
Debtors
Trade and ot￿r debtOf5 are rKognlsed at the setdement am(AJnt due.
Cash at Bank
Cash at bank and in hand Includes cash and short tetm highly liqvid investments Mth a sh￿t maturity of three
months tsr less from the date of openfjng of the deposit or similar account.
Credlior5
Creditors and provisions are re￿nised where the charlty ha5 a Present ob114atl￿ resulting Irom a past eveni
that ￿11 probably result in the transfer of fund5 to a third party aNI the dtFKJUtIt due to Settle the obligatiui
can be mpa5ured or estimated reliably. Creditors and pro*i5ion5 are ￿rMallY rec98n￿ed at their settLemer*t
amount.
Page 7
conttnued...

The Parothlal Church CouTKiL of the
Ecclesiastical Parish of St Peter with
St and St Jame5 Hereford
Notes to the Flnancial Ststement5- continued
for the Year Ended 31 December 2025
ACCQUNTING POLICIES- contlnued
Tw4tlon
The charity is exempt frw tax (J) fts charttable actlvltle&
a¢countSng
unrest￿Cted can be used Tn accordance wAth the charitable objertives Jt the OtscretfotJ of the trustee5.
Restricted fund5 can only be used for particular restricted purp05e5 ￿￿thIn the objects of the dwrity.
Restrictlons arise when speclfled by the donor or funds a￿ faised for partkular restricted purposes.
Further explariation of the natu￿ and pur￿ of eath fund 15 Included In the notes to the flnancial
Stater￿nts.
Hlre purchase and leasfnB commltmènts
Rentals pald under operating leases are charged to the Statemènt of Financial Act(vtt5es on a strai8ht line basls
over the perkn1 of the Lease.
Pen5iQA C0515 and other post.retfjrement benefits
chatlty opwate5 a deflned contribution pe￿70￿ 5d￿[lle. Contributions payable to the charity5 pension
scheme are d￿F9ed to the Statemenl of FinaKial Acti*ities in the perNhl to whKh t￿ relate.
INVESTM￿ INCOME
31.12.25
31.12.24
Dep)slt account interest
15.647
RAISING FUNDS
Investmer)t management costs
31.12.25
31.12.24
Cpst of ftmdratsSng actlvities
1,790
TRUSTEE9 REMUMERATX>M AND BENEfrrs
There were no trustees'.remw)erndon or other lÉnefits for Ihe year end&1 31.December 20ZS nor for the year
ended 31 Derember I￿24.
Trustees. expons
Durin8 thè year* expenses of £3,13212024: £4,361) were re1M￿r5ed to 812024: 81 i￿lIVIdUats.
continued...

The Parothial Church Courtll of the
Ecclesiastical Parish of St Peter voth
St Owen and St James Ffereford
Notes to the Flnancial Statements- continued
for the Year Ended 31 December 2025
STAFF COSTS
The average monthly number of empl(yffjes ￿￿ing the year wa5 as follow5:
31.12.25
31.12.24
Staff
No employee5 receive(l emoluments in excess of £60,OCrfJ.
COMPARATIVES FOR THE STATEME￿ OF FINANCIAL AcnvmES
Unrestricted
fl￿d$
Restrfcted
funds
Endowment
fund
Total
funds
INCOME AND ENDOWMEprrs FROM
Donation5 and leRacies
184.968
47,174
232,142
Charftable actlvlues
House iettings
18,401
18,401
Investment income
21.655
773
22,428
Total
225,024
47,947
2n.971
EXPENDrruRE ON
Raising f￿￿J$
559
1.790
Chthtable xtlvlttes
H¢yJse lettlng5
thher charltable activities
6,674
141,9
6,674
375,930
234,030
Total
149,133
235.261
384.394
Net qalns on InveStm￿ts
570
385
955
INCOIAEIIEXPENLYTUREI
Transfers between fund5
76,461
180,8461
1187.3141
385
1110.4681
N•t moYtm•nt in fund5
4.3851
1106,4681
385
1110,468,,
RECONCIUATtON OF FUNDS
Total funds brtyjght forward
503,190
392,827
12,741
908,758
TOTAL FUNDS CARRIED FORWARD
498,805
286,359
13.126
798.290
Page 9
continued...

Parochlal Church Councll of the
Ecclesiastical Paii5h of 5t Peter with
Sl (￿en and St James. Hereford
Notes to the Flnancial Statements- continued
for the Year Ended 31 December 2025
TANfJBLE FIXED ASSErs
Freehold
prop
COST
Ai 1 January 2trL5 and 31 t)ecember W45
420.C(Q
NEf BCJOK VALUE
At 31 DeceM￿r 2025
420.(V)
At 31 Decernber 2024
420.1XK)
31.12.2014
31.12.2023
Church House
C105e H(w*
80,OC
420,orJJ
420,1
No depreciati￿ has bèen chargwl on the propertfes as th￿r useful live5 are considered by the trustee5 to be
well irb ex￿55 Irf 1CKJ year5 and that any deprecFation charge would t* Immaterfal
Close Hcthe was valued In 2CKVJ at UQ,ODD by Watkins and Tknmas LLP, Estate •I￿ts. The bullding Is leased In
?ts entlrety by a charlty.WoJ*l￿ wlth pebple. The tnjstees. regard the artmty of the charity in keeplng
tk OUT obiett1￿. .
Church wa5 a150 valued fn 2(Th at £340,000 by Watkfjns and Tknrnas LLP, Estate Agent5. Church Hov5e Is
the (hurch hall and hou5e5 the parlsh offlce5.The upstairs Iiall Is rented by the Ukralne Freeth)m C¢)mpany for
storage of t*Jnated items awaltlng tran5POrt to Ukraifte and the A5SIXTation of Ukralnian5 in Great Britain rents
room as an offKe. The trusiees, tEgard lettings to the Ukraine Freed¢xn Compasw and ￿ Assoctstion of
Ukrainians in Great Britain a5 actfvities in keeping with our objectfves.
The Tr￿tee5 are not aware of any materlal thange5 In value5 of the prowtles.
FIXED ASSEf INVESTIIElfrs
Llsted
Investments
AlAR￿ VALUE
At * January 2025
Rwaluations
37.553
17561
At 31 Decemt*r 21)25
Nrr eooK VALUE
At 31 December 2015
36.797
At 31 Decemtw 2024
37,553
There were ￿ InNEstment assets outslde the U
Pake 10
continued...

The Par￿hla[ Church Council of the
Ecclesiastical Parish of St Peter
St Owen and St Jarnes Hereford
Ilotes to the Financfal Statements . continued
for the Year Ended 31 December 2025
FEXE) Ass￿ INVESTMENTS- ¢(rflnued
C05t or valuation at 31 DKernber 2025 is represented by:
Listed
Investments
Valuation in 21TL5
36,797
DEBTORS: AIAOUNTS F*IUNG WE WtrHIN ONE YEAR
31.12.25
31.12.24
Trade debtors
Tax
Prepayments and accrued Income
1.132
6,CK6
4,895
17,660
13,470
31,￿8
12,093
10.
CREDffQRS: AMoup¥f5 FAWNG DUE w￿1N ONE YE*R
31.12.25
31.12.24
Trade creditor5
Other credltor5
3.377
3,136
43,042
2.958
6,513
Page11
contlnued...

The PaTt*hTal Church C￿n￿l of the
Ecclesiastical Parish of St Peter with
St Owen and St James. Heref(￿d
Notes to the Flnandal Statements - continued
for the Year Ended 31 December 2025
AlOVEME1￿ IN FUNDS
Net
Transfers
At
31.12.25
At 1.1.25
In fund5
funds
UMe5trlc¢ed funds
General fund
Chureh House and Close Hwse Lettlngs
463.786
35.018
10.835
6,226
139,0651
435.556
41.244
498.804
17,061
139,0651
476,80)
R¢str5cted funds
St Peier's Building Fund
St Jame5 Building Fund
LFG Brown deteased Trust
Church Wardens FL￿d
ukrai￿ Pfoiect
Mlnlstry D￿elOpment FurKI
Rwanda Fund
Youthworker Fund
sundry Other Flmds
Gif.t Day S￿al colle￿10n
Hornele55ness FotUFn
Chtsrih House Building Fund
17,2311
2,767
7,231
42,160
217,920
1,949
12,121
44.927
217,920
2,214
14.959
265
2,838
110,1951
IZ351
119,69ZI
14,6Z91
10.135
497
262
19,692
2,622
8.791
24Q
15,4É4J
24
24
286,360
129.4191
39.065
296,006
Endowrnent fttnd5
Expendable Ethrnt FurKI
t3.126
321
13.447
TOTAL FUNDS
798,290
112,0371
786,253
P*12
contlnued...

The Par￿hla{ Church cou￿1 of the
Ecclesiastical PaTrsh of St Peter with
St Owen and St Ja[￿S Here1￿d
Note5 to the Financial Starements - contlnued
for the Year Ended 31 December 2025
MOVEhlENT IN FUNDS- contlnu*d
Net movement in funds, included In the aty)Ye are a5 follows:
Incorning
resources
Resources
expended
Ga1Tr5 and
Movement
in fund5
Unrestrlcted funds
General futKI
Church Hottse and Close Htyjse Lettlngs
153,650
17,019
1147,7381
110,7931
11.0771
10,835
6.226
170,669
1152,5311
11.0771
17,061
Restricted funds
St Peter's Building Fund
St James BuildTng Fu
Church Wardens F￿
Ukraine Project
Minisiry Deveicfjment Fund
RwaTrda FuTrd
Youthworker Fund
Sundry Other F(mds
Gift Day spedal collertion
Chwch House Building Fund
458
9,853
265
36,162
363
265
836
4,916
11,603
(7,6891
17,¢M
17,231
Z.767
265
2,838
110,1951
12351
119,6921
14,629
6,669
24
133.324
110,5581
15(Kll
120.5Z81
(9.5451
14,9341
13761
05.121
94,5401
{29,4191
Endowment funds
ExDendable El￿9wrne1}t Fund
321
321
TOTAL FUNDS
235,790
1247,0711
17561
112,0371
Page13
continued...

Parochlal Church Ccrt¢rKtl.of the
Ecclesiastical Parlsh of St Peter
St Owen St Jame5 Hereford
Notes to the Flnandal Ststements - contintjed
for the Year En(kd 31 December 2025
11.
AlOvEMEP￿ IN FUNDS- continued
Comparatfves for movement in funds
Net
Transfer5
At
31.12.24
Afl.1.24
in funds
funds
Un￿s￿￿trd fund5
General fund
Church House and CILxe House Lettin8S
479,9
23,29(1
64,732
11,728
{80,8461
463,786
35.018
503,190
76.460
180,8461
498,804
Restrictsd funds
St Pètef's Buildlng FuThJ
St James Buildirw Fund
LFG Brown deceased Tru5l
Church Wardens Fund
Ukraine Projert
Mlnistry Devdopmerrt FurKI
Rwatth Fu
Y(wrthworter Furnl
Sundry Other Funds
Gift Day spEoal collection
H￿TrelesSr￿s5 Foruffl
Church House Building F￿d
5,051
134,917
217,920
1.077
10.939
13.843
3BI
{6,1291
192,7571
1,078
42,160
217,920
1,949
12.121
8TL
1,6n
147.194
116
127,0231
116.7551
1490}
33.411
497
26,181
18,029
1,348
8,791
240
12.5211
2,622
8.791
240
11151
2,636
392,827
1187.3131
286,3fll
Endowrnent fvnds
Expendable Endowment Fund
12,741
385
13.116
TOTAL FUNDS
8,758
1110.4681
798,290
Page 14
continued...

ThE Paiochial Church Councll of the
Ectlesia5tical Parish of St Peter with
St {￿en and St James Hereford
Notes to the Financial Statement5- cty)iinued
for the Year Etided 31 December 2025
IAOVEMENT IN FUNDS- continued
Cornparatlve net movement in funds, Incltyyed in the atKJYe are as follows:
IKorning
resources
Resowce5
exr*nded
Gains and
losses
Movement
In funds
UnrèstrTCted funds
General fund
Church House and Close Hryjse Lettpng$
206,622
18.402
I142,4￿)
16.6741
570
64,T32
11,n8
225,024
1149,1341
570
76,460
Restricted funds
St Peter's Building Fund
St James 8ui(din8 Fund
Church Wardens Fund
ukrai[￿ Project
Alinistry Development Fund
anda Fund
YouthwoTker Furtd
SuEwJry Other Funds
Church House Building F￿￿
329
188
872
40,598
1,991
1.611
1,929
429
(6,4581
192,9451
{6,1291
192,7571
8n
1,6n
147,1941
116
127.0231
116,7551
138,926}
149.1851
1,4951
128.9521
117.1841
47,947
1235.2601
1187.3131
Endowment f￿d5
Extendable EndowffEnt Fund
385
385
TOTAL FUNDS
27Z,971
1384,3941
955
1110,4681
12.
RELATED PARTY DISCLOSURES
Jring year. donatiLms of £30.911 {2024: £28,733) were made to the charity fr￿ trurtee's.
Paee15

The Parixhial Church C0j￿11 of the
Ecclesiastical Parish of St Peter
5t Owen and St James Hereford
Detsiled Ststement of Flnancial Actiwties
for the Year Ended 31 December 2025
31.12.25
31.12.24
INCOMe AND ENDOWMEKrs
Donatlons and legacies
Envel¢pe5 and Gfft Aid
Loo* collettions at all servl ces
Glft ald
4.n5
5.573
26,845
6,748
6,837
24,987
Donations, appeals etc
Grdnts
Other Tncthme
129,787
20.157
16.036
144,961
41,666
6,941
203,124
232,142
Invtstm•nt Ir￿￿ne
Deposit account interest
15,647
22,428
Charltable
Lettin8 incune
17.019
18,401
Total Incomlni resources
235.79)
ZT2.971
EXPENDITURE
InYwtmeTrt management costs
Cost of fundraising activitie5
309
Charltablè artlvltles
Wages
s￿al security
Penslons
Tratnlng and welfare
Telepl¥)ne .
Posrage
Stationffji.
Subscriptions
Eguipment exF*nses
Office runnlng rosts
Bank (harges
Grants to instilutior
73,243
81,29)
Z,346
946
2.925
12
1,785
45
4.121
2,718
71
6,434
631
1,883
45
2.054
4,833
2,795
95,358
101,214
Swwrt costs
htsna8ement
Mlnlstry: DI￿esa￿ Parfsh Share
Clergy ext*nses
Church ￿nning
Church maintenarte
Carried for¥wdftl
70,OJO
2.863
15,912
28,490
117,265
4,504
15,482
110.f15
2C*J,101
This page doe5 not forrn part ot the statutory financial Statements
Page 16

The Pamchlal Church Council of the
Ecclesiastical Parish of St Peter ¥￿th
St Owen and St Jame5 Hereford
Deralled Staternent of Financial Activities
for the Year Ended 31 December 2025
31.12.25
31.12.24
Maha¥ement
Brought forward
Church Insurance
Youth and other work
Churth House and Close ￿C￿e experfjes
Organis¢ and rw51C
Other resticted costs
117,265
10,513
2Ix),101
12,722
5,578
6,674
910
52,447
15.040
2.819
748.298
278.43?
Governancè costs
Auditors. rernumeration
3,106
2.958
otsl resources expended
247,071
384,394
+let expendfture
111.2811
1111.423
This page does not form part of the 5tatulory fTnancial statements