2025-12-31-accounts

St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

Annual Financial Report of the Parochial Church Council of the Ecclesiastical Parish of St Mary’s, Sunbury-on-Thames for the Year Ending 31 December 2025 Registered Charity No 1133834

St Mary’s Parish Office Parish Hall Green Street Sunbury-on-Thames TW16 6RN

St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

Contents

1	Annual Financial Report for 2024 ............................................................................ 1-1	Annual Financial Report for 2024 ............................................................................ 1-1
	1.1	Introduction ...................................................................................................................................... 1-1
	1.2	Accounting Policies ......................................................................................................................... 1-1
	1.2.1	Funds .......................................................................................................................................... 1-1
	1.2.2	Income ........................................................................................................................................ 1-2
	1.2.3	Expenditure ................................................................................................................................. 1-2
	1.2.4	Fixed Assets ............................................................................................................................... 1-2
	1.2.5	Investments ................................................................................................................................. 1-2
	1.3	Financial Information ....................................................................................................................... 1-3
	1.3.1	Summary of Financial Receipts and Payments .......................................................................... 1-3
	1.3.2	Statement of Assets and Liabilities ............................................................................................. 1-4
	1.3.3	Summary of Funds ...................................................................................................................... 1-5
	1.4	Notes to the Financial Report .......................................................................................................... 1-6
	1.5	Financial Report Approval ............................................................................................................... 1-9
2	Independent Examiner’s Report .............................................................................. 2-1
	2.1	Introduction ...................................................................................................................................... 2-1
	2.2	Respective Responsibilities of Trustees and Examiner .................................................................. 2-1
	2.3	Basis of Independent Examiner’s Statement .................................................................................. 2-1
	2.4	Independent Examiner's Statement ................................................................................................ 2-1

St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

Section 1

Annual Financial Report for 2025

1.1 Introduction

This Annual Financial Report for 2025 has been prepared for the Trustees of the Parochial Church Council (PCC) of the Ecclesiastical Parish of St Mary’s, Sunbury-on-Thames, a charity registered with the Charity Commission under reference 1133834. It covers the accounting period from 1 January 2025 to 31 December 2025.

The financial statements have been prepared in accordance with the Charities Act 2011 and Church Accounting Regulations 2006 together with applicable standards and the Charities Statement of Recommended Practice (SORP) except where detailed below.

As the gross income of the charity from all sources is less than £250,000, the financial statements have been prepared under the receipts and payments convention except for the valuation of investment assets which are shown at market value.

1.2 Accounting Policies

1.2.1 Funds

The funds for which the PCC is responsible are held in bank accounts with Barclays Bank plc and are listed in Table 1-1.

TABLE 1 – 1 FUNDS

TABLE 1 – 1 FUNDS
	Nature of Bank Accounts
Unrestricted Funds St Mary’s Church St Mary’s Parish Hall Restricted Funds Designated Funds St Mary’s Church Restoration Fund St Mary’s Parish Hall Restoration Fund	Current account Current account Deposit account Deposit account Deposit account

This Report includes all transactions, assets and liabilities for these funds 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.

The three affiliated funds listed in Table 1-2 are separate charities registered with the Charity Commission. They prepare separate annual financial reports and their income, expenditure and investment valuations are not included here.

TABLE 1 – 2 AFFILIATED FUNDS

TABLE 1 – 2 AFFILIATED FUNDS
Fund Name	Charity Number
St Mary’s Endowment Fund Friends of St Mary’s Church, Sunbury on Thames The Vigne-Bremner Almshouses	1069355 1213718 213816

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St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

1.2.2 Income

• Cash collections are recognised when received by or on behalf of the PCC.

• Planned giving receivable under covenant or GiftAid is recognised when received.

• Income tax recoverable on covenants or GiftAid donations is recognised when received from HMRC. This policy is contrary to recommended accounting practice but has been adopted as it is considered a practical approach and unlikely to result in a material difference from recognising the tax credit when the income is recognised.

• Grants and legacies to the PCC are accounted for as soon as the PCC has been notified of its legal entitlement, the amount due and that title has been vested in the PCC.

• Rental income from the Parish Hall is recognised when received. Amounts outstanding at 31 December 2025 are not considered to be material.

• Dividends and interest receivable and corresponding tax credits are recognised when received.

1.2.3 Expenditure

• All payments are made by standing order, direct debit or bank transfer and are recognised when debited to the relevant bank account. No payments are made by cash.

• All payments are supported by appropriate bank mandates or invoices. In the case of charitable donations where there is no invoice, these are agreed by the PCC or Standing Committee prior to payment.

• All exceptional payments are agreed by the PCC or Standing Committee prior to payment.

1.2.4 Fixed Assets

• Consecrated and beneficed property is excluded from the accounts by s.96(2)(a) of the Charities Act 2011.

• � No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a Diocesan Faculty for disposal since the PCC consider this to be inalienable property.

• All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities (SOFA) and separately disclosed.

• The Parish Hall is classed as an asset and its value is shown as its re-building cost as recorded in the insurance policy held with Ecclesiastical Insurance.

1.2.5 Investments

Investments are valued at market value at 31 December 2025.

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St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

1.3 Financial Information

1.3.1 Summary of Financial Receipts and Payments

The summary of our receipts and payments (R&P) during the year is summarised in Table 1-3.

	TABLE 1 - 3 SUMMARY RECEIPTS & PAYMENTS	TABLE 1 - 3 SUMMARY RECEIPTS & PAYMENTS	TABLE 1 - 3 SUMMARY RECEIPTS & PAYMENTS	TABLE 1 - 3 SUMMARY RECEIPTS & PAYMENTS
	Unrestricted Funds		Restricted Funds	Total All Funds	Total All Funds	Notes
	Church £	Parish Hall £	£	2025 £	2024 £
Income: Income from donors Events & other income Income from trading activities Income from investments Transfers from Other Funds	117,846 17,140 7,868 75 15,924	5,000 100 37,738 - 5,885	5,000 645 - - -	127,846 17,885 45,606 75 21,808	146,928 48,864 48,988 73 0	1 2 A&L
Total income:	158,854	48,723	5,645	213,221	244,853
Expenditure: Charitable giving Church work Fund raising & publicity Administration Transfers to Other Funds	6,563 141,763 2,675 15,717 429	25,559 6,898 16,103	833 10,540	7,395 167,323 2,675 22,614 27,071	1,652 156,844 4,305 21,190 811
Total Expenditure:	167,147	48,560	10,540	226,246	184,802
Reconciliation of Funds:
Net Movement in Funds;	-8,293	163	-4,895	-13,025	60,051
Bank accounts at 1 Jan:	18,525	9,964	50,829	79,318	19,041
Bank accounts at 31 Dec:	10,232	10,127	45,934	66,293	79,318

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St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

1.3.2 Statement of Assets and Liabilities

The statement of our assets and liabilities (A&L) at the year-end is shown in Table 1-4.

TABLE 1 – 4

	TABLE 1 – 4	TABLE 1 – 4	TABLE 1 – 4	TABLE 1 – 4	TABLE 1 – 4	TABLE 1 – 4
	ASSETS & LIABILITIES
	Unrestricted Funds		Restricted Funds £	Total All Funds 2025 £	Total All Funds 2024 £	Notes
	Church £	Parish Hall £
Bank Accounts: Current Accounts Deposit Account - Designated Funds Deposit Account - Church Restoration Deposit Account - Hall Restoration	10,232 - - -	10,127 - - -	- 15,363 15,241 15,329	20,359 15,363 15,241 15,329	20,359 15,363 15,241 15,329	R&P 3 4 4 5
Total Bank Accounts:	10,232	10,127	45,934	66,293	66,293
Debtors: Parish Hall Hire – December Payment Gift Aid recoverable (est)	- 3,000	- -	- -	- 3,000	2,500 3,000
Total Debtors:	3,000			3,000	5,500
Investments: COIF (Wm Pembroke Charity) COIF (Sunbury School or Parish Stock)	1,468 1,101	- -	- -	1,468 1,101	1,542 1,157
Total Investments:	2,570			2,570	2,699
Buildings: Parish Hall	-	1,172,841	-	1,172,841	1,172,841
Total Buildings:		1,172,841		1,172,841	1,172,841
TOTAL ASSETS:	15,802	1,182,968	45,934	1,244,704	1,260,358
Liabilities: Sundry creditors	-	-	-	-	1,000
TOTAL LIABILITIES:	0	0	0	0	1,000
TOTAL ASSETS – TOTAL LIABILITIES	15,802	1,182,968	45,934	1,244,704	1,259,357

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St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

1.3.3 Summary of Funds

Fund income and expenditure and final balances are shown in Table 1-5.

TABLE 1 – 5 SUMMARY OF FUNDS

	Balances at 1 Jan 2025 £	Income / Positive Change £	Expenditure/ Negative Change £	Balances at 31 Dec 2025 £
Unrestricted Funds: Church General Fund Parish Hall General Fund	18,525 9,964	158,854 48,723	-167,147 -48,560	10,232 10,127
Total Unrestricted Funds:	28,489	207,576	-215,706	20,359
Restricted Funds: Designated Funds Church Restoration Fund Parish Hall Restoration Fund	20,665 15,043 15,120	238 198 5,209	-5,540 0 -5,000	15,363 15,241 15,329
Total Restricted Funds:	50,829	5,645	-10,540	45,934
TOTAL CASH FUNDS:	79,318	213,221	-226,246	66,293
Other Assets: Investments Debtors Creditors Buildings (Parish Hall)	2,699 5,500 -1,000 1,172,841	- - 1000 -	-129 -2,500 - 0	2,570 3,000 - 1,172,841
TOTAL OTHER ASSETS:	1,180,040	-	-1,629	1,178,411
GRAND TOTAL ASSETS:	1,259,358	213,221	-227,875	1,244,704

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St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

1.4 Notes to the Financial Report

1. An analysis of the total income is shown in Table 1-6.

TABLE 1 - 6 ANALYSIS OF INCOME

	Unrestricted	Unrestricted	Restricted Funds	Total All Funds	Total All Funds	Notes
	Church £	Parish Hall £	£	2025 £	2024 £
Income from Donors: Planned giving On-line giving Cash collections Other donations & legacies Gift Aid recovered	27,621 50,817 12,714 17,515 9,179					6
		-	-	27,621	35,077
		-	-	50,817	43,715
		-	-	12,714	14,788
		5,000	5,000	27,515	38,880
		-	-	9,179	14,468
Total Income from Donors:	117,846	5,000	5,000	127,846	146,928
Events & Other Income: Fairs & sales Events Bank interest Grants Other income Designated funds	590 2,462 - - 855 13,233
		-	-	590	503
		-	-	2,462	4,965
		-	645	645	403
		-	-	-	10,000
		100	-	955	1,330
		-	-	13,233	31,663
Total Events & Other Income:	17,140	100	645	17,885	48,864
Trading Activities: PCC wedding & funeral fees Church hire Parish Hall hire	7,868 - -
		-	-	7,868	7,933
		-	-	0	-
		37,738	-	37,738	41,055
Total Trading Activities Income:	7,868	37,738	-	45,606	48,988
Other Income Transfers from Other Funds Dividends & interest	15,924 75
		5,885	-	21,808
		-	-	75	73
Total Other Income:	15,999	5,885	-	21,884	73
TOTAL INCOME:	158,854	48,723	5,645	213,221	244,853

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St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

2. An analysis of the total expenditure is shown in Table 1-7.

TABLE 1 – 7 ANALYSIS OF EXPENDITURE

	Unrestricted	Unrestricted	Restricted	Total	Total	Notes
	Church £	Parish Hall	Funds	All Funds 2025	All Funds 2024
		£	£	£	£
Charitable Giving: Charitable Giving	6,563					7 8 9 10 10 10 10 7
		-	-	6,563	1,652
Total Charitable Giving:	6,563	-	-	6,563	1,652
Church Work: Diocesan Common Fund Diocesan Statutory Fees Assistant Priests' Fees Organist Fees Verger Ministry / Mission Expenses Utility Supplies Insurance Repairs & Maintenance Supplies & Services Retreat Expenses	88,008 4,183 6,079 8,175 1,502 1,786 8,837 5,534 2,109 6,357 7,569
		-	-	88,008	85,800
		-	-	4,183	9,294
		-	-	6,079	4,915
		-	-	8,175	7,625
		-	-	1,502	-
		-	-	1,786	4,996
		7,220	-	16,057	17,212
		1,399	-	6,933	7,190
		5,528	-	7,637	8,239
		11,412	-	17,769	6,101
		-	-	7,569	5,471
Total Church Work:	141,763	25,559	-	167,323	156,844
Fund Raising & Publicity: Cost of Fetes & Bazaars Advertising	1,385 1,290
		-	-	1,385	3,173
		-	-	1,290	1,131
Total Fund Raising & Publicity:	2,675	-	-	2,675	4,305
Administration Staff Salaries Print, Post & Stationery Bank Charges Equipment Independent Examination Other Expenses	10,296 2,015 407 1,079 403 1,517
		6,510	-	16,806	15,948
		-	-	2,015	2,519
		-	-	407	598
		388	-	1,466	135
		-	-	403	360
		-	-	1,517	1,631
Total Administration:	15,717	6,898	-	22,614	21,190
Other Expenditure Transfers to Other Funds	429
		16,103	10,540	27,071	27,071
Total Other Expenditure:	429	16,103	10,540	27,071	27,071
TOTAL EXPENDITURE:	167,147	48,560	10,540	226,246	211,062

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St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

1. The last GiftAid claim covered donations made during the 6 month period 1 April to 30 September 2025 and a new submission will be made covering the period 1 October 2025 to 31 March 2026. It is estimated that a claim for approximately £6,000 will be made of which approximately £3,000 would be attributable to the period covered by this report.

2. The PCC has the investments listed in Table 1-8 held in Trust on its behalf by the London Diocese Fund. The income is received by the PCC.

TABLE 1 – 8 INVESTMENTS

TABLE 1 – 8 INVESTMENTS
	Market Value 31 Dec 2025 £	Market Value 31 Dec 2024 £
76 shares COIF Charities Investment Fund (Wm Pembroke Charity) 57 Shares COIF Charities Investment Fund (Sunbury School or Parish Stock)	1,468 1,101	1,542 1,157
TOTALS	2,569	2,699

1. The Parish Hall is classed as an asset and its value is shown as its re-building cost as recorded in the current insurance policy held with Ecclesiastical Insurance.

2. During 2025, an unrestricted legacy of £17,515 was received into the Church current account. A restricted donation of £5,000 was received into the Parish Hall account and transferred into the Restricted Funds accounts (see Note 1). This was ultimately used to part-fund a refurbishment project in the Parish Hall.

3. The recipients of charitable giving during the year are shown in Table 1-9.

TABLE 1 – 9 CHARITABLE GIVING

	2025 (£)	2024 (£)
Bishop of Kensington Fund Charities Aid Foundation Children’s Society Chorley Youth Zone Dominican Order London Diocese Fund - ALMA Macmillan Cancer Support St Nicholas Church (Bronzefield Socks) Sunbury Food Bank SUDS Support for Local Families Toilet Twinning Ukraine Social Club CIC Walsingham College	300 100 172 750 600 833 510 67 500 340 2,020 180 192	71 1,000 231
TOTALS	6,563	1,302

1. The Diocesan Common Fund is the parish’s contribution to the Diocese of London and represents 100% of the £88,000 contribution agreed with the Diocese.

2. The Diocesan Statutory Fees relate to the fees due to the Diocese for weddings and funerals held in the parish.

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St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

1. Remuneration of staff working on behalf of the PCC is listed in Table 1-10.

TABLE 1 – 10 STAFF COSTS

	BLE 1 – 10 AFF COSTS	BLE 1 – 10 AFF COSTS
	2025 (£)	2024 (£)
Parish Administrator Assistant Priests Organist Verger Church & Parish Hall Cleaner	10,296 6,079 8,175 1,502 6,510	10,405 4,915 7,625 0 5,543
TOTALS	32,562	28,488

The Assistant Priests, Rev S Douglas Lane and Canon R Morrison received payments for their regular support to the Vicar in running services and supporting parish activities. Rev S Douglas Lane also officiated at a number of weddings and funerals for which he received payment in accordance with the Diocesan scale of fees.

Payments totalling £3,411 were made to The Rev. A Downes (PCC Chairman) as a contribution to the running costs of the vicarage, travel and other expenses directly associated with the Church and its mission.

1.5 Financial Report Approval

This Financial Report for the year ended 31st December 2025, including the notes, was approved by the PCC and signed on its behalf by The Rev. Andrew Downes, PCC Chairman:

Signed:

Date: 26 March 2026

Andrew Downes Vicar

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St Mary’s Church, Sunbury-on-Thames

Annual Financial Report 2025

Section 2 Independent Examiner’s Report

2.1 Introduction

This report on the accounts of the Parochial Church Council (PCC) of the Ecclesiastical Parish of St Mary’s, Sunbury-on-Thames for the year ended 31 December 2025, which are set out on pages 1-1 to 1-9, is in respect of an examination carried out under Regulation 31 of the Church Accounting Regulations 2008 and section 145 of the Charities Act 2011.

2.2 Respective Responsibilities of Trustees and Examiner

The PCC members are responsible for the preparation of the annual reports. The PCC members consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

1. examine the accounts under section 145 of the Charities Act,

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

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

2.3 Basis of Independent Examiner’s Statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

2.4 Independent Examiner's Statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

• accounting records were not kept in accordance with section 130 of the Charities Act or

• the accounts do not accord with the accounting records

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Date: 29th March 2026

Name: Mark Blackwell ACMA Address: MHR Consultancy Limited Ferneberga House Alexandra Road Farnborough GU14 6DQ

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