2025-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Edenbridge

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The PCC Annual Report

of Saint Peter & Saint Paul, Edenbridge May 2025 – May 2026

The PCC is a charity - Registered Charity No1133858. Registered with the Charity Commission since 28/1/2010.

Introduction

The Parish Church of St Peter & St Paul at Edenbridge in Kent dates back to the 12th century.

It is a Grade I listed building, a middle-of-the road Anglican community with a strong choral tradition in the Diocese of Rochester. It has strong links with all the other local churches through the Edenbridge Churches in Covenant (ECC) – involving Anglican, Roman Catholic, United Reformed, Baptist and Grace Community churches in the town and local villages.

History

The Church building is on a site that has been used for worship from Saxon times and there is evidence that the origins of the structure are Norman (Textus Rofensis 1120) with wall paintings from 1385 by the door. There is some Norman era at the west end on the north side. It was rebuilt and extended in the early English period – denoted in the clock with only an hour hand, the font, the Jacobean pulpit, the alabaster memorial to Nicholas Seliyard and the white marble Richard Jemmet family tombstone. The Nave’s stained-glass window by Howard Kempe is of a superior quality and slightly earlier, depicting Christ on a green cross representing ‘renewal.’ The East window in the Martyn Chapel was installed in 1908, using stained glass that is attributed to the studio of the Arts and Crafts Pre-Raphaelite artist Edward Burne-Jones.

Administrative information

St Peter and St Paul's Church building & churchyard is in Church Street, Edenbridge TN8 5BD within stone walls. As we currently do not have a Vicarage any correspondence should be addressed to the Parish Administrator and can either be hand delivered via the Church Wardens or sent to St Paulinus Church Centre, Hillcrest Road, Edenbridge, Kent TN8 6JS. Andrea Shipwright continues to provide invaluable support to the Churchwardens creating and distributing the weekly pew sheet by email, liaising with funeral directors and wedding couples, answering queries and many other tasks required to ensure the Parish functions efficiently and smoothly.

Parochial Church Council (PCC)

Anyone who attends the church is encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC members who have served the last calendar and financial year are as follows:

Churchwarden Mrs Jacquie Hill (to May 2027) Churchwarden Mr Alan Smart (to May 2027) Secretary Carole Webster (& PCC member to May 2028) Treasurer Graham Shewell (ex-officio)

Elected Members (Trustees): -

Val Bantin (to APCM 2026) Bernard Oldfield (to APCM 2026) Christine Walker (to APCM 2026) Julie Hood (to APCM 2026) Rachel Cooper (to APCM 2026) Fiona Glidewell (to APCM 2027, also Parish Safeguarding Officer-PSO) Julie Johnson (to APCM 2027) Kathleen Skinner (to APCM 2027) Anthony Shipwright (to APCM 2028) John Nutting (to APCM 2028) Ben Howard (to APCM 2028) Richard Dyson (Co-opted – one year) Deanery Synod Members Susan Oldfield (to APCM 2026, Pastoral Assistant & Deanery Synod Rep) Hilary Morgan (to APCM 2026, also Lay Reader & Deanery Synod Rep) Anthea Staples (to APCM 2026, also Lay Reader & Deanery Synod Rep)

Structure, governance and management - Members of the Parochial Church Council (PCC) are either elected at the Annual Parochial Church Meeting (APCM) or co-opted by the PCC in accordance with the Church Representation Rules. PCC members as Trustees, are responsible for deciding on all matters of general concern and importance to the Parish including how PCC funds are spent. The Treasurer and Churchwardens would like to acknowledge the invaluable help that Jane Cain continues to provide as Assistant Treasurer in dealing with all aspects of finance - book-keeping, stewardship and gift aid - paying in money received, and so many other ‘behind the scenes’ activities.

To meet its wider responsibilities the PCC has a number of sub-committees, each of which deals with a particular aspect of Parish life and which normally meet between full meetings of the PCC according to their needs. The sub-committees report to every PCC meeting either by written or verbal updates.

St. Peter & St Paul’s PCC has the responsibility of promoting the Parish, the whole mission of the Church: pastoral, evangelistic, social and ecumenical. St Paulinus Church Hall in Hillcrest Road, Marlpit Hill, Edenbridge is administered and maintained by a sub-committee – chaired by John Nutting who also reports matters to the PCC.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at the church and to actively become part of our Parish community. Services and worship put faith into practice through prayer and scripture, music and sacrament. We try to enable ordinary people to live out their faith as part of our Parish community through worship and prayer, nurturing, outreach work and pastoral care for individuals living in the parish. Despite being ‘In Vacancy’ the objectives of the PCC are to continue to build on initiatives started in previous years, under the framework of our Mission Statement.

These are: -

Communicate the Church’s message to the local community effectively
Provide greater accessibility to group activities within the Church
Increase our congregation with great emphasis placed upon gaining new members as well as retaining existing participants

Raise the profile of Stewardship (Generous Giving), helping regular church goers as well as the wider public to better understand our situation to address the shortfall in regular income
To adopt Diocesan and Church of England Policies
Increase fundraising efforts to ensure funds are available for special projects

To facilitate this work, it is important the PCC maintains the fabric of the Church, so that the building can be a central focus and meeting place for Parish activities whether religious or secular. We work hard to maintain the church and use the time and talents of volunteers, as well as we can, and value the commitment from all volunteers in the Parish.

The PCC appointed Fiona Glidewell as the Parish Safeguarding Officer for another year and her annual report is included in the Sundry reports for the Annual Parish General Meeting. As stipulated by the Diocese the ‘Promoting a Safer Church’ notice is posted around the building which provide Fiona’s contact details and those of Sue Oldfield and Hilary Morgan as the other nominated points of contact. The PCC continues to comply with the House of Bishops’ guidance on Safeguarding Children and Vulnerable Adults and we discuss Safeguarding at every PCC and Standing Committee meeting to ensure that we are meeting our obligations. There continues to be strong focus on ensuring all those from the congregation working with or near to these groups have undertaken the relevant training. As a result, a number of on-line trainings and face to face courses are completed as required by volunteers and those with specific roles as demanded by the Church of England. These include - basic awareness, foundation, leadership, safer recruitment, people management, and with raising awareness of domestic abuse. DBS checks have been carried out where required.

Achievements and performance

Worship and Prayer : Despite being ‘In Vacancy’ since November 2023 we have endeavoured to maintain a full schedule of services, with the main service of the week being the Sunday 9.30am Eucharist. Opportunities for worship are also offered at 8am Holy Communion and 6.30pm Evensong on Sundays, and a Wednesday morning 1662 Communion service at 10.30am.

We have continued to run an 11am ‘All Age’ service on the first Sunday in the month which draws in young families and their children for prayer, singing and crafts, and we also held some Family Eucharist services at 10am for Harvest, Epiphany and Mothering Sunday.

The Choir continue to be an integral part of our worship and are greatly valued by our congregation and visitors alike. As stated in Fiona’s report they were asked to sing again at Southwark Cathedral which demonstrates how respected they are. We are one of very few churches which continues to have a weekly Evensong and this is something that we should be very proud and grateful for. We certainly appreciate all of the hard work Fiona and the whole choir contribute to the life of the Church.

During Advent we held a Carols by Candlelight service, which was very well attended as was the Christingle service. Both services were ticket only and were ‘sold out’. Other community special events included attendance at the Remembrance Sunday with wreath laying at the hospital’s War Memorial service at 11am with our Hilary Morgan leading Prayers. This was followed by a Service of Remembrance, led by Barbara Mitchell, in church in the afternoon, supported by the Choir and Edenbridge Town Band. The Town Band also held a Carol Concert in the church in December which was well attended.

Edenbridge Primary School also held 2 Primary School Christmas carol services and have asked that we host another visit by Year 1 pupils to the church.

We are very fortunate that both Fr David Flagg and Fr. Kevin Scully continue to give so much of their time conducting services on Sundays, Wednesdays, Baptisms, Weddings and Funerals. The Area Dean Rev’d Lisa Conrnell also covers the Wednesday service once a month and has taken some funerals for us. Fr. Kevin has also supported us in providing additional services such as Quiet Mornings, Stations of the Cross and we have also had some excursions to Aylesford and the National Gallery. We were delighted that both Fr Kevin and Hilary Morgan, together with thoughtful input from Anthea, were also able to support 7 of our congregation on their journey in faith, culminating in a wonderful Confirmation Service hosted here at SSPP with Bishop Simon Burton-Jones.

For the year ending 2025 there were 125 parishioners on the Church Electoral Roll. The annual Statement of Mission survey for the Diocese was completed in January 2026 reflecting the attendance in person and those who attend remotely, when the service is Livestreamed. This shows that on average 110 people attend the church on Sunday across the 3 services.

In the last year, there have been 2 weddings, 10 baptisms and 19 funerals held in this church – guided by Verger’s George Lincoln and Mick Moffet for funerals and Kim Maynard, Julie Johnson for Weddings and Alan and Jacquie as required! Since the last APCM, we have been saddened by the deaths of Susan Hunter, Lady Shelby Montgomery Dawbarn and Patricia Shaw. May they Rest in Peace.

We continue to work hard to keep the church open every day for private prayer and spiritual contemplation, normally between 9am and 3pm, and are fortunate to have a number of volunteers who make this happen.

Pastoral Care and Outreach : The Church now has three Lay Readers – Barbara Mitchell, Hilary Morgan and Anthea Staples, two Pastoral Assistants – Sue Oldfield and George Lincoln, and an Anna Chaplain - Val Bantin. These people form the Ministry Team, together with Jacquie Hill.

Some members of our Parish who are unable to attend church due to sickness or infirmity continue to receive communion from Rev’d David Flagg, George Lincoln, Sue Oldfield and Anthea Staples at home. Anthea also takes Communion to Edenbridge Manor. Val Bantin (Anna Chaplain) assisted by Christine Walker on the piano, has also introduced a regular Songs of Praise service.

We continue to support the Food Bank through edible gifts from the congregation using a donation box in the Baptistry which is collected weekly by members of our congregation and taken to Rickards Hall weekly for distribution. Once again, this year the generous donations at the Harvest Festival service were much appreciated by the Food Bank Team.

Advent booklets were sent out at Christmas, funded by some members of the Congregation to all those on the Electoral Roll.

The weekly pew-sheets continue to be compiled by Andrea and emailed to the congregation and others who have requested it. Val Bantin provides copies of the pew sheet and Worship at Home leaflets to those not able to receive emails or housebound. We continue to hold fund-raising events – regular coffee mornings, together with the Michaelmas Fayre, Christmas Market and Plant and Bulb sales - which apart from raising funds are also a good way to get the wider community to come into the church and appreciate what a beautiful place it is and get to know us.

The Eucharist and some other special services are Livestreamed and we know that indiviudals view these services either ‘live’ or via YouTube after the event.

Ecumenical Relationships : St Peter & St Paul’s Church is a member of the Edenbridge Churches in Covenant (ECC). Members are from Holy Trinity Church in Crockham Hill, The United Reformed Church at Marsh Green,

St. Lawrence’s Roman Catholic Church, The Grace Community Church, Eden Baptist Church, and the Three Spires Benefice of Four Elms, Hever and Mark Beech villages.

Mission: We continue to support a young couple – Sarah and Andrew Greenaway – in their mission to Thailand. Andrew grew up in Edenbridge. his wife, Sarah, is from Germany. We receive regular updates from them and these are available for all to read in the church. Over the last year we have supported the following local and National Charities: BRIDGES, ECC, Eden Christian Trust, Friends of Kent Churches, Friends of Sick Children in Malawi, Poverty and Hope, and the Royal British Legion.

Volunteers : The Church Wardens are extremely grateful and indebted to all the members of the church community who work so hard to ensure that our ministry and worship is maintained. These include – the Choir, Intercessors, Readers, The Flower Guild, Sidesmen, Sacristans, Servers, Bell Ringers, Refreshments team, Cleaners, Unlocking/Locking Team, Media Team and many many others who help at various events! Without these people we would not function. But as always, we need more people to support all of the various aspects to ensure that all aspects of the services run smoothly. If you can give your time to this on a regular basis, please speak to Jacquie or Alan.

BRIDGES: We have three Trustees on the board of ‘BRIDGES’ (charity No 1029169) – Chairman Richard Dyson, Sue Oldfield and Barbara Abel - a local ecumenical Pop-in Centre & Community Cafe in Edenbridge High Street.

Community : We continue to contribute financially to the employment of the ecumenical Youth Worker, Anthony Shipwright, through the Eden Christian Trust - registered Charity No.1001961, chaired by Tim Hill. ECT’s work with the young members of the congregation greatly enhances the engagement of young people in the Church communities and in the development of their faith.

St. Paulinus Hall: The St Paulinus Church Centre at Marlpit Hill, which is let to several community groups and a local pre-school, is managed by a sub-committee of the PCC. Its income is used for general maintenance and specific projects with the help of Grants.

Maintenance: The annual tasks of servicing the boilers, CCTV, glass doors, lightning conductor, fire extinguishers and Portable Appliance testing were all carried out last year. With much thanks to Terri Scanes for supporting these visits. More information can be found in the Fabric Report.

Finance Review:

Going Concern Status: We have sufficient non-restricted funds to ensure that there is no risk in the next Financial Year in terms of our liabilities and therefore we will remain a going concern. Our Financial Statements have therefore been prepared on this basis. The Trustees will continue to monitor this status on a regular basis through 2026.

Non-restricted Funds: The Non-restricted Funds surplus increased by £48,708 in 2025. Unrestricted General Fund by £6,654 and Designated Funds by £42,054.

Unrestricted General Fund : The Unrestricted General Fund was £29,104 on 31[st] December 2025 (with Surplus of £6,654 ).

A ‘break-even’ budget has been agreed by the PCC for 2026. To achieve this the PCC agreed to pledge £42,000 as our Parish Offer. This is significantly less than the Diocesan ‘calculated offer request’ of £73,356. The PCC understands the seriousness of this situation and will continue to review during 2026. However, it was noted that it is necessary to maintain sufficient resources moving forward to cover

additional costs incurred due to the ‘extended’ vacancy, and to enable a new incumbent to expand the mission of St Peter & St Paul’s church.

Income: The Unrestricted General Fund income shows an increase of £2,843 to £97,918 in 2025.

Expenditure: The Unrestricted Fund expenditure shows a decrease of £18,256 to £91,714 in 2025.

Investments : The total Investment valuation (All Funds) increased by £13,994 to £242,663 (6.1%).

Risk Management: The PCC manages risk by adherence to a clear set of financial controls which are reviewed annually to respond to any changed circumstances. There were no incidents during 2025 which put the PCC at financial risk.

Reserves Policy: It is PCC policy to maintain a balance in the General Fund that equates to at least three months Unrestricted Fund payments. In 2026 this will be equivalent to £23,400. Reserves are held to cover emergency situations and to aid cash flow. At the end of 2025 this target was exceeded, and the reserve stood at £29,104.

Reserves are also held on Designated Funds as follows:

St Paulinus Fund £7,670
Capital Projects £192,866

Signed by ……………………………………………………………………………………. Date ………………………………………

Chairman of Edenbridge Parish Church Parochial Church Council Jacquie Hill - Churchwarden

Ss Peter & Paul's Church, Edenbridge Registered Charity No. 1133858

Financial Statements of the Parochial Church Council

for the year ended 31st December 2025

Incumbent:

Vacant

Bank: HSBC Plc 9, The Boulevard, Crawley, West Sussex RH10 1UT

Independent Examiner:

Joanna Tawse FCA Northview The Street Plaxtol TN15 0QJ

EDENBRIDGE PAROCHIAL CHURCH COUNCIL

INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts	Page
	1 2 3 4 - 13

INDEPENDENT EXAMINER'S REPORT TO EDENBRIDGE PAROCHIAL CHURCH COUNCIL

I report on the accounts of the Parochial Church Council for the year ended 31[st] December 2025 which are set out on pages 2 to 13.

Respective responsibilities of the PCC and the Examiner

As members of the Parochial Church Council you are responsible for the preparation of the Accounts. You consider that the audit requirements of section 144(2) of the Charities Act 2011 do not apply and that an independent examination is needed.

It is my responsibility to

Examine the accounts under section 145 of the 2011 Act;
Follow the procedures laid down in the general directions given by the Charity Commissioners section
145 (5) (b) of the 2011 Act; and
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.

That examination includes a review of the accounting records kept by the Parochial Church Council and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking 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 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 statements below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

which give me reasonable cause to believe that in any material respect the requirementsto keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with these accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signature .................................................................... Date

................................................

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

						TOTAL	TOTAL
		Unrestricted	Designated	Restricted	Endowment	FUNDS	FUNDS
	Notes	Funds	Funds	Funds	Funds	2025	2024
		£	£	£	£	£	£
Income and Endowments
Voluntary income	2a	71,676	43,172	13,018	-	127,865	73,246
Activities for generating funds	2b	13,618	14,278	4,524	-	32,419	28,782
Income from investments	2c	9,277	1,580	1,023	-	11,880	11,288
Church activities	2d	2,852	-	2,643	-	5,495	7,578
Other funds generated	2e	495	-	-	-	495	-
Total income		97,918	59,029	21,208	-	178,155	120,894
Expenditure
Raising funds	3a	1,094	22,923	2,265	-	26,282	9,930
Church activities	3b	90,620	4,474	15,924	-	111,018	124,154
Total expenditure		91,714	27,397	18,189	-	137,300	134,084

Net Income/(Expenditure) before investment gains/(losses)		6,203	31,633	3,019	-	40,855	(11,852)

Net gains/losses on investments	6	1,278	14,222	(1,472)	(35)	13,994	5,779

Net Income/(Expenditure)		7,481	45,855	1,547	(35)	54,848	(6,072)
Net transfers between funds - transfers in		6,612	-	7,439	-	14,051	12,047
Net transfers between funds - transfers out		(7,439)	(3,801)	(2,810)	-	(14,051)	(12,047)
Gains/(losses) on revaluation of tangible fixed assets	5	-	-	-	-	-	-
Net movement in funds		6,654	42,054	6,176	(35)	54,848	(6,072)
Total funds brought forward		22,450	629,614	61,369	879	714,312	720,384
Total funds carried forward	10	29,104	671,668	67,545	844	769,160	714,312

There are minor discrepancies in totals throughout due to rounding.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

BALANCE SHEET AT 31 DECEMBER 2025

Notes Fixed assets Tangible fixed assets 5 Investments 6 Total fixed assets Current assets Debtors and Prepayments 7 Cash at bank and in hand 9 Creditors: amounts falling due within one year 8 Net current assets NET ASSETS Funds Endowment funds 10 Restricted funds 10 Designated Funds 10 Unrestricted funds 10	2025 £ 404,835 242,663 647,499 8,641 115,468 124,108 (2,447) 121,662 769,160 844 67,545 671,668 29,104 769,160	2024 £ 408,316 228,670
		636,987 2,308 76,803
		79,111 (1,785)
		77,326
		714,312
		879 61,369 629,614 22,450
		714,312

Approved by the Parochial Church Council on 2026 and signed on its behalf

Chairman

The accompanying notes form a part of these financial statements.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

a Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

The financial statements have been prepared on the basis that the PCC is a going concern for the foreseeable future. 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 which are informal gatherings of church members.

b Funds

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes.

Designated funds - monies set aside by the PCC out of unrestricted funds for specific purposes or projects.

Restricted funds -

a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest;

b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

Endowment funds - funds, the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment.

c Income and Endowments

All income and endowments are accounted for gross.

Voluntary income

➢ Collections are recognised when received.

➢ Planned giving receivable is recognised only when received.

➢ Income tax recoverable on Gift Aid donations is recognised when the income is recognised.

➢ Grants and legacies are recognised when the PCC is legally entitled to the amount due.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

All other income

All other income is recognised when it is receivable.

Gains and losses on investments

Realised gains are recognised when the investments are sold. Unrealised gains and losses are accounted for on revaluation on 31 December.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies (continued)

d Expenditure

Expenditure is accounted for gross.

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a constructive obligation on the PCC.

Church Activities

The diocesan parish contribution is accounted for when paid. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

e Fixed Assets

Tangible fixed assets

Consecrated and benefice property . In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(2) (a) and (c) of the Charities Act 2011, such assets are not capitalised in the financial statements.

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. For inalienable property acquired prior to 1 January 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 1 January 2006 have been capitalised in the accounts and depreciated over their useful economic life (see below).

Tangible fixed assets for use by the PCC. These are capitalised if they can be used for more than one year, and cost at least £1,000.

Depreciation is calculated to write off the capital cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:

CCTV & AV system 5 years Staging equipment 10 years

No depreciation is provided on freehold buildings as the currently estimated residual value of the property is not less than its carrying value and the remaining useful life of this asset currently exceeds 50 years, so that any depreciation charges would be immaterial. An impairment review is carried out at each year-end and any resultant loss is included in expenditure for the year.

Investments

Investments are stated at market value at the balance sheet date.

f Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

2 a b c d e	Income and Endowments Voluntary income Planned giving - gift aid Income tax recoverable on planned giving Other planned giving Collections Donations and appeals Income tax recoverable on donations and appeals Grants Legacies Activities for generating funds St Paulinus lettings to non church organisations Bookstall sales and Parish Magazine Wedding flowers Church lettings Fetes, bazaars and other fund-raising events Income from investments Rental of investment property Dividends and interest Church Activities Bookstall sales to promote objectives Social events Fees from weddings etc Other Funds Generated Sale of Floor tiles Total income*	TOTAL TOTAL General Designated Restricted Endowment FUNDS FUNDS Fund Funds Funds Funds 2025 2024 £ £ £ £ £ £ 35,981 - - - 35,981 35,756 9,428 - - - 9,428 8,939 10,456 - - - 10,456 13,409 5,616 - - - 5,616 4,993 7,543 1,000 1,574 - 10,117 6,204 1,956 250 161 - 2,367 2,487 697 6,033 11,283 - 18,013 957 - 35,888 - - 35,888 500
		71,676 43,172 13,018 - 127,865 73,246
		- 14,278 - - 14,278 13,244 14 - - - 14 5 - - - - - 390 325 - - - 325 184 13,279 - 4,524 - 17,803 14,959
		13,618 14,278 4,524 - 32,419 28,782
		350 - - - 350 350 8,927 1,580 1,023 - 11,530 10,938
		9,277 1,580 1,023 - 11,880 11,288
		45 - - - 45 68 551 - - - 551 398 2,256 - 2,643 - 4,899 7,112
		2,852 - 2,643 - 5,495 7,578
		495 - - - 495 1,340
		495 - - - 495 1,340

		97,918 59,029 21,208 - 178,155 122,233

* includes GASDS (gift aid small donations scheme) recovery

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

3 a b	Expenditure Raising funds Stewardship costs Costs relating to St Paulinus lettings Fund raising events Church Activities i. Missionary and charitable giving (Note 11): Giving to missionary socities Giving to relief and development agencies Home Mission Giving to secular charities ECT ii. Ministry costs: Diocesan Contribution Working expenses Vicarage expenses Lay Staff iii. Church running expenses: Electricity Gas Water & drainage Telephone Insurance Cleaning Maintenance Major works, installations & decorations iv. Upkeep of services: Sacristy etc PTO payments and expenses Organ (inc piano) Organist /Choir Director fees & visiting organists Choir & music Flowers v. Bank charges vi. Social event costs vii. Training, Mission & Education costs viii. Administrator salary and on costs ix. Administration + Church Office costs x. Depreciation Total Expenditure	TOTAL TOTAL General Designated Restricted Endowment FUNDS FUNDS Fund Funds Funds Funds 2025 2024 £ £ £ £ £ £ 52 - - - 52 48 - 22,923 - - 22,923 7,293 1,042 - 2,265 - 3,307 2,589
		1,094 22,923 2,265 - 26,282 9,930
		- - 110 - 110 658 - - - - - 156 628 - 173 - 800 905 - - 520 - 520 699 4,992 - - - 4,992 4,992 45,000 - - - 45,000 63,000 - - - - - - - - 362 - 362 581 177 - - - 177 90 2,136 - - - 2,136 2,333 3,156 - 111 - 3,267 3,551 295 - - - 295 214 1,147 - - - 1,147 1,008 5,274 - - - 5,274 5,361 32 - - - 32 113 3,389 475 - - 3,863 3,295 - 820 8,172 - 8,992 284 1,948 - - - 1,948 2,207 - - 5,531 - 5,531 6,643 1,805 - - - 1,805 1,774 5,730 - - - 5,730 6,110 169 - 85 - 254 652 - - 861 - 861 1,214 123 - - - 123 172 191 - - - 191 190 - - - - - 1,259 12,704 - - - 12,704 12,171 1,424 - - - 1,424 1,042 301 3,180 - - 3,481 3,481
		90,620 4,474 15,924 - 111,018 124,154

		91,714 27,397 18,189 - 137,300 134,085

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

4 Staff costs

4 Staff costs
a Wages and salaries Parish Secretary Salary On-costs (pension, tax, payroll etc) TOTAL Administrator employment costs	2025 2024 £ £ 11,801 11,555 903 715
	12,704 12,271

During the year the Parochial Church Council employed a part time Parish Secretary

b Payments to Related Parties

The following PCC members and connected persons received payment as follows: Christine Walker (a PCC member) was paid £1,265 for organist duties on production of invoice. There were no other payments made to any PCC member, persons connected to them or related parties. Hilary Morgan (Reader and PCC member) claimed travel expenses of £72 for travel to crematoria for funeral officiating. Anthea Staples (Reader and PCC member) claimed travel expenses of £15.30 in connection with funeral officiating.

5	Tangible fixed assets Cost or valuation At 1 January 2025 Additions Disposals Revaluation At 31 December 2025 Depreciation see note 1e At 1 January 2025 Provided in the year Disposals At 31 December 2025 Net book amounts At 31 December 2025 At 31 December 2024	*Freehold land* *Staging* *CCTV* *A/V System* TOTAL *and buildings* *System* £ £ £ £ £ 400,000 3,015 3,810 12,088 418,913 - - - - - - - - - - - - - - -

		400,000 3,015 3,810 12,088 418,913
		- 2,713 3,048 4,835 10,596 - 301 762 2,418 3,481 - - - - -
		- 3,015 3,810 7,253 14,077

		400,000 - - 4,835 404,835

		400,000 301 762 7,253 408,316

The freehold land and buildings comprise St Paulinus Church Centre and land in Hillcrest Road. In 2011 the PCC reassessed the rationale behind depreciating the St Paulinus Centre, which had been carried out for some time. It was agreed that as it was a building of character and kept in good repair it therefore had a long useable life. In addition the accumulated depreciation to date is not material to the financial statements and the residual value of the land was significantly higher than the value of the building.

The whole site was valued in 2016 and a revaluation gain of £100,000 has been recognised in the Statement of Financial Activities for the year ended 31 December 2016. The next revaluation was scheduled to take place in 2021 but difficulties with contacting estate agents and arranging the necessary site visits has resulted in the revaluation being postponed again to 2026.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

Investments At 1 January 2025 Disposals at carrying value Purchases at cost Brought in as gift Net gains and revaluation At 31 December 2025	Unrestricted Designated Funds Funds £ £ 15,620 175,363 - - - - - - 1,278 14,222	Restricted Endowment Total Funds Funds £ £ £ 36,808 879 228,670 - - - - - - - - - (1,472) 35 - 13,994	Restricted Endowment Total Funds Funds £ £ £ 36,808 879 228,670 - - - - - - - - - (1,472) 35 - 13,994

	16,898 189,586	35,336 844 242,663

M&G Charifund CBF Investment Funds - Vicar & Churchwarden CBF Investment Funds - Vicar & Churchwarden ISL CAF ESG Income & Growth Fund Holding Fund The following investments are held by the PCC Capital Projects Designated, income mandated to General Vicar and Churchwarden Restricted General, Unrestricted Capital Projects, Designated, income mandated to General		Cost or brought in value Units £ 45,000 6,762 116,816 15,970 1,592 35,336 8,599 857 19,027 101 14,200 16,898 188,078
			188,078
Cost CBF Investment Fund - Chancel (purpose: chancel repairs ) CBF Investment Fund - Parsonage (general purposes) Holding Fund Endowment, income mandated to CRF Designated Capital Projects Designated, income mandated to General The following investments belong to the PCC but are held by the diocese in trust and relate mandated to the Parochial Church Council for the purposes listed.		or brought in value Units £ 26 38 844 10,010 2,421 53,742 54,586 to endowments or permanent trusts where the income is
			54,586
Total Investments
			242,663

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

7 Debtors & Prepayments

Debtors & Prepayments
Income tax recoverable Prepayments Other debtors	2025 2024 £ £ 1,966 1,205 508 325 6,168 778
	8,641 2,308

8 Creditors

Creditors
Accruals for utilities and other costs Other creditors	2025 2024 £ £ 2,302 1,033 145 752
	2,447 1,785

9 Analysis of Net assets by fund

Analysis of Net assets by fund
Fixed assets for church use Investment fixed assets Cash at bank and in hand Debtors & prepayments Current liabilities	General unrestricted Designated unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds Funds 2025 2024 £ £ £ £ £ - 404,835 - - 404,835 408,316 16,898 189,586 35,336 844 242,663 228,670 10,501 77,855 27,112 - 115,468 76,803 3,100 299 5,242 - 8,641 2,308 (1,396) (906) (145) - (2,447) (1,785)
	29,104 671,668 67,545 844 769,160 714,312

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

10 Statement of funds

Unrestricted Funds - undesignated General Unrestricted Funds - designated AD Casey Capital Projects Centre - St Paulinus Diocesan Church Repair GF Reserve (formerly Meadows) Knight Legacy Projector & AAW Restricted Funds Bells Charitable Appeals Choir Club Flower Friends Greener Church Heating Maintenance Projector & AAW Sequestration Fund St Paulinus Building Fund Vicar & Churchwarden Vicar's Discretionary Endowment Funds Chancel repair Total funds	At Other At 1 Jan 2025 Income Expenditure Transfers gains/(losses) 31 Dec 2025 £ £ £ £ £ £ 22,450 97,918 (91,714) (828) 1,278 29,104
	22,450 97,918 (91,714) (828) 1,278 29,104
	- 1,250 (820) - - 430 9,092 33 (3,654) - - 5,471 577,882 762 - - 14,222 592,866 10,315 20,278 (22,923) - - 7,670 27,608 818 - - - 28,427 3,801 - - (3,801) - - - 35,888 - - - 35,888 915 - - - - 915
	629,614 59,029 (27,397) (3,801) 14,222 671,668
	20 - - - - 20 - 802 (802) - - - - 200 (85) - - 115 3,617 4,524 (2,265) (2,394) - 3,481 439 733 (861) - - 311 - 5,172 (5,172) - - 3,000 - - - 3,000 - 111 (111) - - - 1,250 - - - - 1,250 8 - - - - 8 (3,773) 2,643 (5,893) 7,023 - - - 3,000 (3,000) - - - 58,908 1,023 - - (1,472) 58,459 901 - - - - 901
	61,369 21,208 (18,189) 4,629 (1,472) 67,545
	879 - - - (35) 844
	879 - - - (35) 844

	714,312 178,155 (137,300) - 13,994 769,160

The designated funds comprise:

AD Fund. This fund, holding gifts from an anonymous donor, was established to track the expenditure attached to it by the PCC.

The Casey Fund. This fund, resulting from a substantial donation, was established to track the expenditure attached to it by the PCC. during the year the PCC decided to designate the remainder of this fund to maintenance of the AV and CCTV systems that were acquired with fund moinies.

The Capital Projects Fund . This Fund comprises the land and buildings in Hillcrest Road and the remainder of the investments resulting from the sale of Church House . Some time ago the PCC and APCM designated this Fund for Capital Projects and major repairs.

The Church Repair Fund. is a deposit account held with the Rochester Diocesan Board of Finance and has been designated by the PCC for the repair of the church building. The PCC may decide to add to this Fund in anticipation of future repairs when any money becomes available.

General Fund Reserve Fund (formerly Meadows) . This Fund was established to hold monies left as an unrestricted legacy until such time as the PCC decides how to expend the monies. In 2024 the PCC decided to redesignate the remaining monies in this fund as a General Fund reserve and £10,000 was transferred to the General Fund to cover expenditure. In 2025 the remainder ofthis fund was transferred to the General Fund.

Knight Legacy fund . This Fund was established to hold monies left as an unrestricted legacy until such time as the PCC decides how to expend the monies.

The Projector & AAW Fund. Was established to handle a single unrestricted donation, designated by the PCC for expenditure on the projector and other All Age Worship expenses

The St Paulinus Fund. This Fund holds monies received and expended on the running of the St Paulinus Church Centre. At the end of the financial year the PCC may agree to remove the designation on part of the reserve of this fund to the General Fund as Hall 'profit'.

The endowment funds comprise:

Chancel Repair Fund. The income from this Endowment is mandated to the Church Repair Fund.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

10 Statement of funds (continued)

The restricted funds comprise:

Bells, Choir, Greener Church, Heating & Projector & AAW Funds. These Funds were established to handle income restricted towards specific expenditure.

Charitable Appeals Fund The monies held in this Fund arise from special appeals held from time to time for current local, national and international requests for aid.

Club Fund This Fund was established to handle subcriptions to the 100 club and payment of winnings. Half of the annual income is payable to the General Fund in October each year.

Flower Fund The monies held in this Fund comprise sundry donations, monies raised by fund-raising and fees for wedding flowers. All expenditure is on flowers and floristry requisites for weddings, occasional flower festivals and upkeep of regular services.

Friends Fund This Fund was established to handle the grants awarded by the Friends of Edenbridge Parish Church, towards repairs and maintenance works, and the associated expenditure. There were no grants requested or given this year.

Sequestration Fund . This fund was established on the retirement of the incumbent and receives the fees for weddings and funerals that would normally be due to the Diocesan Board of Finace. Expenditure relates to the upkeep and maintenance of the vicarage, in so far as required by the diocese, and for PTO fees and expenses during the interregnum.

St Paulinus Building Fund . This fund was established to handle one off grants (and any donations should they be received) towards the cost of major building works at the St Paulinus Centre and payment of related expenditure.

Vicar & Churchwarden Fund This Fund was set up in 2011 to receive the monies and investments granted to the PCC by the Vicar and Churchwardens on the winding up of the Vicar & Churchwardens Trust.

Vicar's Discretionary Fund The monies held in this Fund may be expended by the Vicar at his discretion and without reference to the PCC.

11 Missionary and charitable giving

See note 3bi

£

Name of charity

BRIDGES ECC Eden Christian Trust Friends of Edenbridge & Westerham CAB Friends of Kent Churches Friends of Sick Children in Malawi Poverty & Hope 2025 Royal British Legion St Barnabas College	500 100 4,992 100 100 160 110 260 100
	6,422

The following amount was being held in agency accounts at the end of 2025 awaiting payment

Friends of Sick Children in Malawi Additional Charitable Giving not entered through accounts (collections banked	25 25 directly with receiving charity)
Poverty & Hope 2025 Children's Society Christingle	450 400 850

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

12 Prior period comparative SOFA restated following transition to FRS 102

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

For full funds comparison to previous year

						TOTAL	TOTAL
		Unrestricted	Designated	Restricted	Endowment	FUNDS	FUNDS
	Notes	Funds	Funds	Funds	Funds	2024	2023
		£	£	£	£	£	£
Income and Endowments
Voluntary income	2a	71,089	150	2,007	-	73,246	118,098
Activities for generating funds	2b	10,310	13,503	4,968	-	28,782	26,798
Income from investments	2c	8,909	1,380	999	-	11,288	10,619
Church activities	2d	3,427	-	4,151	-	7,578	5,213
Other funds generated	2e	1,340	-	-	-	1,340	-
Total income		95,075	15,033	12,125	-	122,233	160,728
Expenditure
Raising funds	3a	560	7,293	2,077	-	9,930	31,848
Church activities	3b	109,316	3,848	10,991	-	124,154	155,539
Total expenditure		109,876	11,141	13,068	-	134,085	187,388

Net Income/(Expenditure) before investment gains/(losses)		(14,801)	3,893	(943)	0	(11,852)	(26,659)

Net gains/losses on investments	6	710	4,226	824	20	5,779	7,737

Net Income/(Expenditure)		(14,091)	8,118	(120)	20	(6,072)	(18,922)
Net Transfers between funds - transfers in		11,905	-	142	-	12,047	2,753
Net Transfers between funds - transfers out		(142)	(10,105)	(1,800)	-	(12,047)	(2,753)
Gains/(losses) on revaluation of tangible fixed assets	5	-	-	-	-	-	-
Net movement in funds		(2,327)	(1,987)	(1,778)	20	(6,072)	(18,922)
Total funds brought forward		24,777	631,601	63,147	859	720,384	739,306
Total funds carried forward	10	22,450	629,614	61,369	879	714,312	720,384

There are minor discrepancies in totals throughout due to rounding.

Ss Peter & Paul's Church, Edenbridge Registered Charity No. 1133858

Financial Statements of the Parochial Church Council

for the year ended 31st December 2025

Incumbent:

Vacant

Bank: HSBC Plc 9, The Boulevard, Crawley, West Sussex RH10 1UT

Independent Examiner:

Joanna Tawse FCA Northview The Street Plaxtol TN15 0QJ

EDENBRIDGE PAROCHIAL CHURCH COUNCIL

INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts	Page
	1 2 3 4 - 13

INDEPENDENT EXAMINER'S REPORT TO EDENBRIDGE PAROCHIAL CHURCH COUNCIL

I report on the accounts of the Parochial Church Council for the year ended 31[st] December 2025 which are set out on pages 2 to 13.

Respective responsibilities of the PCC and the Examiner

It is my responsibility to

Examine the accounts under section 145 of the 2011 Act;
Follow the procedures laid down in the general directions given by the Charity Commissioners section
145 (5) (b) of the 2011 Act; and
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.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

which give me reasonable cause to believe that in any material respect the requirementsto keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with these accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signature .................................................................... Date

................................................

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

						TOTAL	TOTAL
		Unrestricted	Designated	Restricted	Endowment	FUNDS	FUNDS
	Notes	Funds	Funds	Funds	Funds	2025	2024
		£	£	£	£	£	£
Income and Endowments
Voluntary income	2a	71,676	43,172	13,018	-	127,865	73,246
Activities for generating funds	2b	13,618	14,278	4,524	-	32,419	28,782
Income from investments	2c	9,277	1,580	1,023	-	11,880	11,288
Church activities	2d	2,852	-	2,643	-	5,495	7,578
Other funds generated	2e	495	-	-	-	495	-
Total income		97,918	59,029	21,208	-	178,155	120,894
Expenditure
Raising funds	3a	1,094	22,923	2,265	-	26,282	9,930
Church activities	3b	90,620	4,474	15,924	-	111,018	124,154
Total expenditure		91,714	27,397	18,189	-	137,300	134,084

Net Income/(Expenditure) before investment gains/(losses)		6,203	31,633	3,019	-	40,855	(11,852)

Net gains/losses on investments	6	1,278	14,222	(1,472)	(35)	13,994	5,779

Net Income/(Expenditure)		7,481	45,855	1,547	(35)	54,848	(6,072)
Net transfers between funds - transfers in		6,612	-	7,439	-	14,051	12,047
Net transfers between funds - transfers out		(7,439)	(3,801)	(2,810)	-	(14,051)	(12,047)
Gains/(losses) on revaluation of tangible fixed assets	5	-	-	-	-	-	-
Net movement in funds		6,654	42,054	6,176	(35)	54,848	(6,072)
Total funds brought forward		22,450	629,614	61,369	879	714,312	720,384
Total funds carried forward	10	29,104	671,668	67,545	844	769,160	714,312

There are minor discrepancies in totals throughout due to rounding.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

BALANCE SHEET AT 31 DECEMBER 2025

Notes Fixed assets Tangible fixed assets 5 Investments 6 Total fixed assets Current assets Debtors and Prepayments 7 Cash at bank and in hand 9 Creditors: amounts falling due within one year 8 Net current assets NET ASSETS Funds Endowment funds 10 Restricted funds 10 Designated Funds 10 Unrestricted funds 10	2025 £ 404,835 242,663 647,499 8,641 115,468 124,108 (2,447) 121,662 769,160 844 67,545 671,668 29,104 769,160	2024 £ 408,316 228,670
		636,987 2,308 76,803
		79,111 (1,785)
		77,326
		714,312
		879 61,369 629,614 22,450
		714,312

Approved by the Parochial Church Council on 2026 and signed on its behalf

Chairman

The accompanying notes form a part of these financial statements.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

a Basis of preparation

b Funds

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes.

Designated funds - monies set aside by the PCC out of unrestricted funds for specific purposes or projects.

Restricted funds -

a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest;

c Income and Endowments

All income and endowments are accounted for gross.

Voluntary income

➢ Collections are recognised when received.

➢ Planned giving receivable is recognised only when received.

➢ Income tax recoverable on Gift Aid donations is recognised when the income is recognised.

➢ Grants and legacies are recognised when the PCC is legally entitled to the amount due.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

All other income

All other income is recognised when it is receivable.

Gains and losses on investments

Realised gains are recognised when the investments are sold. Unrealised gains and losses are accounted for on revaluation on 31 December.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies (continued)

d Expenditure

Expenditure is accounted for gross.

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a constructive obligation on the PCC.

Church Activities

e Fixed Assets

Tangible fixed assets

Tangible fixed assets for use by the PCC. These are capitalised if they can be used for more than one year, and cost at least £1,000.

Depreciation is calculated to write off the capital cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:

CCTV & AV system 5 years Staging equipment 10 years

Investments

Investments are stated at market value at the balance sheet date.

f Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

2 a b c d e	Income and Endowments Voluntary income Planned giving - gift aid Income tax recoverable on planned giving Other planned giving Collections Donations and appeals Income tax recoverable on donations and appeals Grants Legacies Activities for generating funds St Paulinus lettings to non church organisations Bookstall sales and Parish Magazine Wedding flowers Church lettings Fetes, bazaars and other fund-raising events Income from investments Rental of investment property Dividends and interest Church Activities Bookstall sales to promote objectives Social events Fees from weddings etc Other Funds Generated Sale of Floor tiles Total income*	TOTAL TOTAL General Designated Restricted Endowment FUNDS FUNDS Fund Funds Funds Funds 2025 2024 £ £ £ £ £ £ 35,981 - - - 35,981 35,756 9,428 - - - 9,428 8,939 10,456 - - - 10,456 13,409 5,616 - - - 5,616 4,993 7,543 1,000 1,574 - 10,117 6,204 1,956 250 161 - 2,367 2,487 697 6,033 11,283 - 18,013 957 - 35,888 - - 35,888 500
		71,676 43,172 13,018 - 127,865 73,246
		- 14,278 - - 14,278 13,244 14 - - - 14 5 - - - - - 390 325 - - - 325 184 13,279 - 4,524 - 17,803 14,959
		13,618 14,278 4,524 - 32,419 28,782
		350 - - - 350 350 8,927 1,580 1,023 - 11,530 10,938
		9,277 1,580 1,023 - 11,880 11,288
		45 - - - 45 68 551 - - - 551 398 2,256 - 2,643 - 4,899 7,112
		2,852 - 2,643 - 5,495 7,578
		495 - - - 495 1,340
		495 - - - 495 1,340

		97,918 59,029 21,208 - 178,155 122,233

* includes GASDS (gift aid small donations scheme) recovery

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

3 a b	Expenditure Raising funds Stewardship costs Costs relating to St Paulinus lettings Fund raising events Church Activities i. Missionary and charitable giving (Note 11): Giving to missionary socities Giving to relief and development agencies Home Mission Giving to secular charities ECT ii. Ministry costs: Diocesan Contribution Working expenses Vicarage expenses Lay Staff iii. Church running expenses: Electricity Gas Water & drainage Telephone Insurance Cleaning Maintenance Major works, installations & decorations iv. Upkeep of services: Sacristy etc PTO payments and expenses Organ (inc piano) Organist /Choir Director fees & visiting organists Choir & music Flowers v. Bank charges vi. Social event costs vii. Training, Mission & Education costs viii. Administrator salary and on costs ix. Administration + Church Office costs x. Depreciation Total Expenditure	TOTAL TOTAL General Designated Restricted Endowment FUNDS FUNDS Fund Funds Funds Funds 2025 2024 £ £ £ £ £ £ 52 - - - 52 48 - 22,923 - - 22,923 7,293 1,042 - 2,265 - 3,307 2,589
		1,094 22,923 2,265 - 26,282 9,930
		- - 110 - 110 658 - - - - - 156 628 - 173 - 800 905 - - 520 - 520 699 4,992 - - - 4,992 4,992 45,000 - - - 45,000 63,000 - - - - - - - - 362 - 362 581 177 - - - 177 90 2,136 - - - 2,136 2,333 3,156 - 111 - 3,267 3,551 295 - - - 295 214 1,147 - - - 1,147 1,008 5,274 - - - 5,274 5,361 32 - - - 32 113 3,389 475 - - 3,863 3,295 - 820 8,172 - 8,992 284 1,948 - - - 1,948 2,207 - - 5,531 - 5,531 6,643 1,805 - - - 1,805 1,774 5,730 - - - 5,730 6,110 169 - 85 - 254 652 - - 861 - 861 1,214 123 - - - 123 172 191 - - - 191 190 - - - - - 1,259 12,704 - - - 12,704 12,171 1,424 - - - 1,424 1,042 301 3,180 - - 3,481 3,481
		90,620 4,474 15,924 - 111,018 124,154

		91,714 27,397 18,189 - 137,300 134,085

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

4 Staff costs

4 Staff costs
a Wages and salaries Parish Secretary Salary On-costs (pension, tax, payroll etc) TOTAL Administrator employment costs	2025 2024 £ £ 11,801 11,555 903 715
	12,704 12,271

During the year the Parochial Church Council employed a part time Parish Secretary

b Payments to Related Parties

5	Tangible fixed assets Cost or valuation At 1 January 2025 Additions Disposals Revaluation At 31 December 2025 Depreciation see note 1e At 1 January 2025 Provided in the year Disposals At 31 December 2025 Net book amounts At 31 December 2025 At 31 December 2024	*Freehold land* *Staging* *CCTV* *A/V System* TOTAL *and buildings* *System* £ £ £ £ £ 400,000 3,015 3,810 12,088 418,913 - - - - - - - - - - - - - - -

		400,000 3,015 3,810 12,088 418,913
		- 2,713 3,048 4,835 10,596 - 301 762 2,418 3,481 - - - - -
		- 3,015 3,810 7,253 14,077

		400,000 - - 4,835 404,835

		400,000 301 762 7,253 408,316

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

Investments At 1 January 2025 Disposals at carrying value Purchases at cost Brought in as gift Net gains and revaluation At 31 December 2025	Unrestricted Designated Funds Funds £ £ 15,620 175,363 - - - - - - 1,278 14,222	Restricted Endowment Total Funds Funds £ £ £ 36,808 879 228,670 - - - - - - - - - (1,472) 35 - 13,994	Restricted Endowment Total Funds Funds £ £ £ 36,808 879 228,670 - - - - - - - - - (1,472) 35 - 13,994

	16,898 189,586	35,336 844 242,663

M&G Charifund CBF Investment Funds - Vicar & Churchwarden CBF Investment Funds - Vicar & Churchwarden ISL CAF ESG Income & Growth Fund Holding Fund The following investments are held by the PCC Capital Projects Designated, income mandated to General Vicar and Churchwarden Restricted General, Unrestricted Capital Projects, Designated, income mandated to General		Cost or brought in value Units £ 45,000 6,762 116,816 15,970 1,592 35,336 8,599 857 19,027 101 14,200 16,898 188,078
			188,078
Cost CBF Investment Fund - Chancel (purpose: chancel repairs ) CBF Investment Fund - Parsonage (general purposes) Holding Fund Endowment, income mandated to CRF Designated Capital Projects Designated, income mandated to General The following investments belong to the PCC but are held by the diocese in trust and relate mandated to the Parochial Church Council for the purposes listed.		or brought in value Units £ 26 38 844 10,010 2,421 53,742 54,586 to endowments or permanent trusts where the income is
			54,586
Total Investments
			242,663

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

7 Debtors & Prepayments

Debtors & Prepayments
Income tax recoverable Prepayments Other debtors	2025 2024 £ £ 1,966 1,205 508 325 6,168 778
	8,641 2,308

8 Creditors

Creditors
Accruals for utilities and other costs Other creditors	2025 2024 £ £ 2,302 1,033 145 752
	2,447 1,785

9 Analysis of Net assets by fund

Analysis of Net assets by fund
Fixed assets for church use Investment fixed assets Cash at bank and in hand Debtors & prepayments Current liabilities	General unrestricted Designated unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds Funds 2025 2024 £ £ £ £ £ - 404,835 - - 404,835 408,316 16,898 189,586 35,336 844 242,663 228,670 10,501 77,855 27,112 - 115,468 76,803 3,100 299 5,242 - 8,641 2,308 (1,396) (906) (145) - (2,447) (1,785)
	29,104 671,668 67,545 844 769,160 714,312

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

10 Statement of funds

Unrestricted Funds - undesignated General Unrestricted Funds - designated AD Casey Capital Projects Centre - St Paulinus Diocesan Church Repair GF Reserve (formerly Meadows) Knight Legacy Projector & AAW Restricted Funds Bells Charitable Appeals Choir Club Flower Friends Greener Church Heating Maintenance Projector & AAW Sequestration Fund St Paulinus Building Fund Vicar & Churchwarden Vicar's Discretionary Endowment Funds Chancel repair Total funds	At Other At 1 Jan 2025 Income Expenditure Transfers gains/(losses) 31 Dec 2025 £ £ £ £ £ £ 22,450 97,918 (91,714) (828) 1,278 29,104
	22,450 97,918 (91,714) (828) 1,278 29,104
	- 1,250 (820) - - 430 9,092 33 (3,654) - - 5,471 577,882 762 - - 14,222 592,866 10,315 20,278 (22,923) - - 7,670 27,608 818 - - - 28,427 3,801 - - (3,801) - - - 35,888 - - - 35,888 915 - - - - 915
	629,614 59,029 (27,397) (3,801) 14,222 671,668
	20 - - - - 20 - 802 (802) - - - - 200 (85) - - 115 3,617 4,524 (2,265) (2,394) - 3,481 439 733 (861) - - 311 - 5,172 (5,172) - - 3,000 - - - 3,000 - 111 (111) - - - 1,250 - - - - 1,250 8 - - - - 8 (3,773) 2,643 (5,893) 7,023 - - - 3,000 (3,000) - - - 58,908 1,023 - - (1,472) 58,459 901 - - - - 901
	61,369 21,208 (18,189) 4,629 (1,472) 67,545
	879 - - - (35) 844
	879 - - - (35) 844

	714,312 178,155 (137,300) - 13,994 769,160

The designated funds comprise:

AD Fund. This fund, holding gifts from an anonymous donor, was established to track the expenditure attached to it by the PCC.

Knight Legacy fund . This Fund was established to hold monies left as an unrestricted legacy until such time as the PCC decides how to expend the monies.

The Projector & AAW Fund. Was established to handle a single unrestricted donation, designated by the PCC for expenditure on the projector and other All Age Worship expenses

The endowment funds comprise:

Chancel Repair Fund. The income from this Endowment is mandated to the Church Repair Fund.

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

10 Statement of funds (continued)

The restricted funds comprise:

Bells, Choir, Greener Church, Heating & Projector & AAW Funds. These Funds were established to handle income restricted towards specific expenditure.

Charitable Appeals Fund The monies held in this Fund arise from special appeals held from time to time for current local, national and international requests for aid.

Club Fund This Fund was established to handle subcriptions to the 100 club and payment of winnings. Half of the annual income is payable to the General Fund in October each year.

Vicar's Discretionary Fund The monies held in this Fund may be expended by the Vicar at his discretion and without reference to the PCC.

11 Missionary and charitable giving

See note 3bi

£

Name of charity

BRIDGES ECC Eden Christian Trust Friends of Edenbridge & Westerham CAB Friends of Kent Churches Friends of Sick Children in Malawi Poverty & Hope 2025 Royal British Legion St Barnabas College	500 100 4,992 100 100 160 110 260 100
	6,422

The following amount was being held in agency accounts at the end of 2025 awaiting payment

Friends of Sick Children in Malawi Additional Charitable Giving not entered through accounts (collections banked	25 25 directly with receiving charity)
Poverty & Hope 2025 Children's Society Christingle	450 400 850

PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

12 Prior period comparative SOFA restated following transition to FRS 102

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

For full funds comparison to previous year

						TOTAL	TOTAL
		Unrestricted	Designated	Restricted	Endowment	FUNDS	FUNDS
	Notes	Funds	Funds	Funds	Funds	2024	2023
		£	£	£	£	£	£
Income and Endowments
Voluntary income	2a	71,089	150	2,007	-	73,246	118,098
Activities for generating funds	2b	10,310	13,503	4,968	-	28,782	26,798
Income from investments	2c	8,909	1,380	999	-	11,288	10,619
Church activities	2d	3,427	-	4,151	-	7,578	5,213
Other funds generated	2e	1,340	-	-	-	1,340	-
Total income		95,075	15,033	12,125	-	122,233	160,728
Expenditure
Raising funds	3a	560	7,293	2,077	-	9,930	31,848
Church activities	3b	109,316	3,848	10,991	-	124,154	155,539
Total expenditure		109,876	11,141	13,068	-	134,085	187,388

Net Income/(Expenditure) before investment gains/(losses)		(14,801)	3,893	(943)	0	(11,852)	(26,659)

Net gains/losses on investments	6	710	4,226	824	20	5,779	7,737

Net Income/(Expenditure)		(14,091)	8,118	(120)	20	(6,072)	(18,922)
Net Transfers between funds - transfers in		11,905	-	142	-	12,047	2,753
Net Transfers between funds - transfers out		(142)	(10,105)	(1,800)	-	(12,047)	(2,753)
Gains/(losses) on revaluation of tangible fixed assets	5	-	-	-	-	-	-
Net movement in funds		(2,327)	(1,987)	(1,778)	20	(6,072)	(18,922)
Total funds brought forward		24,777	631,601	63,147	859	720,384	739,306
Total funds carried forward	10	22,450	629,614	61,369	879	714,312	720,384