## 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)
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## _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
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- 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.
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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,
4
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
5
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
6
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:
1. 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
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signature .................................................................... Date
................................................
1
## **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.**_
2
## **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.
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**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.
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**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.
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**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**_
6
**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|
7
**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.
8
## **PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025**
|**6**|**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**|
9
**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|
10
**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.
11
**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**|
12
**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.**_
13
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:
1. 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
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signature .................................................................... Date
................................................
1
## **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.**_
2
## **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.
3
**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.
4
**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.
5
**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**_
6
**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|
7
**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.
8
## **PAROCHIAL CHURCH COUNCIL OF ST PETER & ST PAUL EDENBRIDGE**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2025**
|**6**|**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**|
9
**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|
10
**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.
11
**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**|
12
**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.**_
13