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← The Parochial Church Council Of The Ecclesiastical Parish Of Holy Trinity, Rudgwick

2025-12-31-accounts

Trustees Annual Report and Financial Report

of The Parochial Church Council of the Ecclesiastical Parish of

Holy Trinity, Rudgwick

Church Gate House, Church Street, Rudgwick, Horsham, RH12 3EB

Registered Charity no. 1133926 Inland Revenue Tax Number: X89890

For the year ended 31 December 2025

Contents

Page

Website: www.rudgwickchurch.org.uk Incumbent: The Revd M P J King, The Vicarage, Cox Green, Rudgwick, Horsham, RH12 3DD Oakwood Business Consultants Independent examiner: Unit 3, The Dairy, Tilehouse Farm Offices, East Shalford Lane, Guildford, Surrey, GU4 8AE Lloyds Bank, Horsham Branch Bankers: National Westminster Bank, Carfax Branch, Horsham

Holy Trinity, Rudgwick Trustees Annual Re ort for 2025 p

Our aims and purposes as a charity

The Parochial Church Council (“PCC”) has the responsibility of co-operating with the incumbent, The Revd. Martin King in:

What we planned to do to achieve our charitable objectives

When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of Holy Trinity and St John’s and the other buildings for which we are responsible.

The PCC met 9 times during the year with an average attendance of 82%. The financial working group met in November to review the financial situation of Holy Trinity and to prepare the budget for 2026. The Vicar and Churchwardens met on an approximately three weekly basis.

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.

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What we achieved and how we affected beneficiaries’ lives

Attendance at worship

The church family welcomes visitors from within as well as outside the parish boundary. Visitors attend by personal choice and we welcome anyone from all walks of life to take part in the life of the church.

On 27 April 2025 there were 153 parishioners on the Church Electoral Roll compared to 156 in 2024, 28 of whom are not resident within the parish (2024: 29).

The average weekly attendance , counted during October, was 114 - 101 adults and 13 children (2024: 125) and the Average Sunday Attendance throughout the year was 90 adults and 18 children (2024: 101 and 18) with an average of around 13 people watching the service livestream each week (2024: 16).

We look to encourage the deepening of faith for all ages, and at our 10.30am Contemporary Family Service we run Sunday Rocks (our Sunday School) for children and young people. This is much appreciated by families and enjoyed by the children.

At Easter we saw an increase in attendance at Good Friday services with 101 adults and 32 children (2024: 85 adults, 5 children). On Easter Sunday we welcomed 178 adults and 37 children (2023: 148 adults, 22 children) to our services.

Christmas is a special time of celebration where many sections of the community come and join in the services, children and adults alike join in and memories are made. We welcomed 204 adults and 27 children (2024: 226 adults, 23 children) to carol services in the run-up to Christmas and nearly 500 school children and family members from both Rudgwick Primary School and Pennthorpe School to Christingle or Carol services. On Christmas Eve and Christmas Day 325 adults and 83 children joined us for worship (2024: 281adults, 54 children).

Teaching, baptising and nurturing new and existing believers

In 2025 we celebrated the baptism of 2 children (2024: 3). We conducted 3 weddings (2024: 2) and a service of prayer and dedication after a civil marriage. There were 12 church funerals with another 3 funerals conducted for parishioners at the crematorium (2024: 3 and 4). There were 2 burials of ashes in 2025 (2024: 3). Although we were able to start using the new garden of remembrance in the churchyard extension towards the end of the summer, no cremated remains were interred before the end of the year. We offer The Marriage Preparation Course to all couples getting married at Holy Trinity. In 2025 there were 2 couples who took part in the course which was run on Zoom video conferencing.

“We value coming together weekly as a Small Group because we know that Jesus’ words are true: “Where two or three gather in my name, there am I with them.” (Matthew 18:20)

Through studying God’s word together, we hear him speak to us individually as well as collectively. This is life changing.”

Members of a Small Group

We continue to seek to extend the opportunities for people to use their gifts within the life of our community. A good number of the church family have been involved in leading various aspects of worship , such as our intercessions, reading the lessons and leading services. Several members of the congregation are Authorised Lay Ministers for preaching. Our music group and Church choir are much appreciated for their ministry leading us in sung worship.

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Our Small Groups are a strength of the Church, meeting to nurture believers, encourage people in their faith and to provide fellowship. There are 9 small groups in the Church, with 69 members.

As in previous years, a group from the Church attended the New Wine Summer Conference at the end of July helping to nurture people’s faith and provide Biblical teaching.

Work with Schools

We continue to be involved in the Schools in our Parish . The Vicar, Youth Pastor and Lay Reader have taken services in Holy Trinity for the Primary School and Pennthorpe School at times such as at Easter, Harvest and Christmas.

“We enjoy the fun and fellowship of our small group. Sharing life’s up and downs in conversation and prayer together.”

Members of a Small Group

“My small group is a special part of my week, bringing understanding, love, care and humour in our study of the Bible.”

A Small Group Member

In November classes from both Schools visited the Rudgwick Remembers exhibition commemorating those from the village who died in the World Wars. We continue to welcome students from Rikkyo School in England to our Sunday morning services and both our Youth Pastor and Vicar have been involved in services in the School chapel.

Our Open the Book team have continued to visit Rudgwick Primary School and Pennthorpe School to retell Bible stories in a fun, interactive and memorable way by acting them out and involving the children as much as possible. These are much appreciated and have been warmly received by staff and pupils alike.

Evangelism and outreach

“Rompers is a fantastic baby and toddler group! As a new mum who was also new to the area, it really helped me settle into early motherhood thanks to the kind staff and the lovely friends I’ve made along the way. It’s such a wonderful group to have in the village.”

A Rompers’ Mum

One of the ways in which we make a difference in our Village is through Rompers – a toddler group in the Church building for babies, toddlers and their carers. Numbers remained strong throughout the year. Each week we welcome around 12 or 13 babies/toddlers plus their carers which continues to test us with the inflexible nature of church pews. Over the year we have welcomed around 50 children and 44 families.

Whilst it is open to everyone, whatever age and whatever

their circumstances, the Games Hub is run with those who are lonely and isolated particularly in mind – the playing of board games giving them a place to socialise, have fellowship and make new friends. It has been valued and appreciated by those who come and has a devoted group of players as well as those who visit occasionally (about 24 people attend with around 20 in any given week).

The Parish Magazine is run by the Church and provided free to almost every house in the village (paid for by advertising) for the benefit of the whole village – 1,450 copies are delivered each month by a team of around 40 volunteers. The Magazine helps to maintain links between the church family and those who have not yet felt the need to take part in what we do as well as enabling other Village organisations to communicate with Parishioners.

“The annual Games Hub Christmas party was, as usual, a highlight of the year. An abundance of seasonal party food, crackers and party hats were followed by a fun quiz … We rounded off the afternoon with a lusty rendering of carols, accompanied by the organist on his keyboard.

This was a great way to celebrate another wonderful year of friendly competition at the Games Hub and we look forward to more of the same throughout 2026.”

Games Hub attendee

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Youth Work in our Community

Youth work – both ‘open’ and faith based, continues to be a strong part of our work in Rudgwick. In addition to a youth group during the Sunday morning service, we run Rudgwick Youth Centre (RYC) which provides free sessions to any young person of secondary school age who wish to attend. Whilst aimed primarily at those resident in Rudgwick it is also open to those who live in neighbouring villages.

“I really like that the food is cheap and we get to do a lot of fun activities”

“I can socialise”

“I get to play football with my friends”

“It's fun and we get sweets!”

Young people attending RYC

‘Drop-in’ runs on Monday afternoons for School years 7 and 8 (average attendance of 21 a week with a peak of 40 when Year 6 started attending in June – 2024: 15 and 30). ‘CHiLL’ ran on Monday afternoons for School years 9 and 10 until November when the group closed (average attendance of 4 a week with a peak of 9 – 2024: 4 and 7). On Thursday evenings the ‘Unwind’ group was for school years 10-13 and those at sixth form college up until the summer and then for years 11-13 and those at sixth form college from September (average attendance of 5 a week with a peak of 12 – 2024: 5 and 10). The faith-based group, ‘Munch’, runs on a Wednesday evening for school years 7-13 (average attendance of 13 a week with a peak of 25 – 2024: 10 and 16).

In addition to the regular groups the Youth Centre is open at other times for special events such as one-off sessions in the school holidays. It continues to make a positive impact on our community, providing a place for young people to meet. The total number of visits to the Youth Centre by young people in 2025 was 1,550 (2024: 1,157).

Provision of the church building for people to enjoy

It's been huge fun. Such a privilege to be here. The kids are great fun to be around, and it's a great couple of hours in your week."

"They [the youth] like the games, decorating biscuits - lots of activities really, as well as time to chill out."

RYC Team Members

In 2025 we celebrated 20 life events, or occasional offices, (2024: 9) in Holy Trinity. Our church continues to be appreciated by our parishioners and many others, as a space where life events are celebrated with joy and thanksgiving.

The Church building of Holy Trinity is available for private prayer, not just to the church family but for everyone in the parish. The Church is therefore open during the day for anyone to use. A leaflet is available for those who want to learn about the history of the Church and information is

also available about Church activities along with a booklet about the Christian faith.

In the weeks surrounding Remembrance Sunday the Church held another Rudgwick Remembers exhibition, open to everyone, detailing the lives of those commemorated on the war memorials and during Advent there was a display of ‘Advent Angels’ by local school children.

The church building and projects

Every 5 years we are required to have an inspection of the condition of the church building by our Inspecting Architect. This is referred to as a Quinquennial Inspection and enables us to plan repairs which may be required. Along with this we have to have a Quinquennial Inspection of the trees in the churchyard by a suitably qualified tree surgeon. These were both undertaken in 2025. The reports resulted in recommendations for work to a number of trees, and a specification for repairs to the external stonework of the west face of the north aisle of the church. Work started on those repairs towards the end of the year. During the course of the year we agreed a design specification for replacing the lighting in the church, went out to tender, got the various permissions and appointed a contractor with the aim of doing the work early 2026. We received the responses from the statutory consultees for the Concept Design Plans for the external

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and internal re-ordering for the church. To address these more fully our architect suggested we appoint a Heritage Consultant to do a Heritage Assessment Report for us. This was received towards the end of the year. We also got permissions to temporarily remove some pews in the north aisle so that we could investigate the panelling on the wall behind and have space to trial some chairs.

Provision of pastoral care for people living in the parish

The main structure for the provision of pastoral care in the Church is through our Small Groups. The Vicar is there to help when a greater level of support is needed and for those who are not members of Small Groups and those who are housebound. He also provides pastoral care to the wider community.

The Vicar ~~c~~ onducts home communions, hospital and care home visits as needed.

Provision of tangible support to the poor and needy

Throughout the year we have collected donations of nonperishable food for Family Support Work , a charity that works to support families in Sussex struggling with issues such as poverty, ill health, learning difficulties, bereavement, family break-up and domestic abuse. Harvest gifts were also collected for Family Support Work .

We have also provided financial support of £543 to those in need via the Vicar and Warden’s Discretionary fund.

“Your generosity will help run our community cafes which ease loneliness, our advice services that put residents on a path of stability for the future and ensure residents moving out of homelessness will have bed to sleep on.”

Horsham Matters

The Remembrance Sunday Collection along with Alms Box donations during the Rudgwick Remembers exhibition raised a total of £728 that was donated to The Royal British Legion . The collections at our Christmas services , along with donations given in lieu of sending Christmas Cards to Church members, came to £2,139 and was donated to Family Support Work in addition to our giving to them as a Mission partner.

In the run up to Christmas, we again encouraged people to donate gift filled shoeboxes online for Operation Christmas Child . We also collected around 20 shoeboxes filled with presents. These shoeboxes are given to children in need overseas at Christmas time. This is an unconditional gift, given to any child regardless of race or religion.

Other charitable giving

As a Church we seek to give away to our Mission partners an amount equivalent to 10% of our previous year’s unrestricted and unreserved income. In 2025 we gave a total of £18,000 (2024: £18,000), to The Bible Society, Engineering Missions International, Family Support Work, Fundatia, Horsham Night Shelter (part of Horsham Matters), MAF, New Wine, The Oasis, Ripple Effect (ZRDF), Scripture Union and Tear Fund.

“Your donation is helping to open the Bible to Children through our new Bible reading guides, giving them the opportunity to learn more about God and hear his words of wisdom, comfort and guidance.”

Scripture Union

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Financial Review

Incoming and outgoing resources

During the past year our regular giving remained constant but we had a decrease in one off donations while our expenditure increased significantly mainly due to work undertaken on our buildings. This resulted in a deficit for the year of £20,181 compared to a surplus in 2024 of £25,036. While we were blessed in having adequate reserves to cope with this deficit this is not something that is sustainable in the longer term. The challenge going forward is to have our regular income covering our standard expenditure and we are hopeful that the stewardship appeal in January will have had a positive response.

We were able to take advantage of the increase in interest rates to deposit surplus funds in interest bearing accounts resulting in investment income for the year of £9,012 but now with less money to invest and lower interest rates such income is unlikely to continue in the immediate future.

As we had the funds we made a voluntary donation of £4,072 over and above our Parish Share of £83,888 to assist churches who are not in as favourable position as ourselves. Parish Share is our largest cost and covers the housing, stipend and pension costs of our vicar, the church insurance and also a standard sum for diocesan central costs, clergy training and a contribution to national church funds. It is important to note that approximately 80% of the total paid relates directly to the clergy costs of this parish, the remainder being the shared costs of the Christian family throughout the whole Church of England, including assistance towards the upkeep of churches less able to manage financially than ourselves.

Our other significant expenditure includes the maintenance and running costs of our five buildings, Holy Trinity (including the churchyard and graveyard), St John’s Tismans Common, 20 Woodfield Road (the home of our Youth Pastor), Rudgwick Youth Centre (RYC) and Church Gate House and for all apart from 20 Woodfield Road includes energy costs. We are also responsible for some costs associated with the Vicarage. Collectively the total costs for these buildings was £74,371 compared to £48,363 in 2024. Significant time is spent negotiating our energy costs to ensure that we are able to keep these as low as possible.

The withdrawal by the government of the Listed Places of Worship Grant Scheme whereby we were able to reclaim any VAT spent on repairs to Holy Trinity will have a significant impact on our costs of maintaining this ancient church building.

We donated £728 to the Royal British Legion being the collection at the Remembrance Day service together with donations received for the tableau on Rudgwick Remembers plus the applicable Gift Aid.

The collections plus applicable Gift Aid from the Christmas services totalling £2,139 were donated to Family Support Work in addition to the £2,500 paid to them as Mission Partner.

Staff costs

Our staff complement consists of a part time finance administrator, a part time administrator and a full time Youth Pastor. Details of their costs are given in the notes to the accounts.

In addition many persons freely give of their time and talents that enables us to have relatively low administration and maintenance costs in relation to all the work that we undertake in the parish.

Trustee payments and expenses

The PCC also supported the clergy by paying Council Tax of £3,859 and water and environmental charges of £1,390 for the Vicarage. In addition, costs towards travel, hospitality, telephone, postage, broadband and other ministry expenses incurred in the running of the parish amounting to £2,426 were refunded to the vicar.

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Four other members of the PCC claimed a total of £1,600 in respect of items that they purchased on behalf of the church buildings and our ministry.

Related party transactions

Donations, recommended by the Mission Committee and approved by the Parochial Church Council, of £1,800 were donated to Mission Aviation Fellowship (MAF) where the son of Reginald V Webb is employed in Australia and £4,639 to the Diocese of Chichester Family Support Work where Elaine Daniels is director of services. Although Reginald V Webb and Elaine Waight were members of the PCC neither were involved in the decision making, nor in the approval of these donations.

Office costs

The office and administrative costs, like all our expenses, are budgeted and strictly monitored and in relation to the scale of our activities are relatively small. We are greatly assisted in this regard by the generous assistance of many parishioners who give freely of their time and talents to assist in the administration of the churches. We have also been blessed with the help received with regard to the maintenance and refurbishment of our properties and in the running of the Rudgwick Youth Centre.

Why we hold some money in reserve

It is PCC policy to maintain a balance on the general unrestricted funds (excluding property) that equates to at least three months’ worth of unrestricted payments as contingency against unforeseen situations being particularly cognisant of the potential demands of some of our buildings.

The amount of this contingency reserve at the end of December 2025 was £115,433 held in a Church of England deposit fund.

As well as holding the above general reserves, from time to time the PCC receives restricted legacies and donations for expenditure for particular purposes, defined by the donor. We aim to expend such money as soon as possible after receiving the legacy, depending on the specific objectives of the donor.

At 31 December 2025 we held £68,164 in separate bank accounts for funds dedicated to the reordering of Holy Trinity.

Management of risks and their mitigation

The PCC has an ongoing task of reviewing the major risks that impact on the work of the churches in the parish.

The PCC consider that the principal risks and uncertainties are:

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requiring two persons to count any cash received. We try to reduce the amount of cash received by encouraging planned giving through the Parish Giving Scheme and using a contactless card reader.

The PCC seeks to manage these risks and uncertainties by regularly reviewing its Mission Action Plan and its plans for the use of the church buildings. We aim to maintain our properties to a high standard and carry out the priority items of a quinquennial review in a timely manner.

Future uncertainties

We are almost totally dependent upon donations from a congregation comprised mainly of residents from Rudgwick village and the departure of a few regular donors from the village could have a significant impact on our finances that is a concern for the future.

It is our objective to ensure that as the day-to-day costs rise, our income is grown such that regular giving covers our annual running costs with any surpluses used to strengthen our underlying financial position in order to cover any unexpected expenses. A reasonable growth in income will enable further improvements to be made to the fabric of our Church to enable greater use to be made of the building outside of Sunday services.

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Structure, governance and management of the charity

The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956.

During the year the following served as members of the Parochial Church Council:

Ex Officio members Incumbent: The Revd. Martin King Chair Wardens: Mrs Hannah Keanie Vice Chair Mrs Louise Smith Vice Chair Deanery Synod Mrs H Maeve Filby Mrs Elizabeth King-Fisher Mr Reginald Webb Treasurer Elected Members Mr John Bushell Mr Greg Jordan Mrs Jennifer Lazzeri Mr Bruce Morley Professor Helen Allan (From 27 April 2025) Mrs Rachel Tedstone (From 27 April 2025) Mr James Marchant (From 27 April 2025) Mrs Elaine Waight Secretary Mrs Brenda Westbrook

Membership of the PCC is determined under the Church Representation Rules and consists of certain exofficio members (the incumbent and curate), the churchwardens and members of the Deanery, Diocesan or General Synods and 9 members of the church who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.

In accordance with the Diocesan Children and Young People Safeguarding Policy, in May the PCC reappointed Ansley Crockford as parish Safeguarding Officer.

Following a resolution of the APCM in 2011, which came into effect in 2012, Lay readers licensed to officiate in the church are not automatically members of the PCC. However, they are welcome to stand for election to the PCC. At the same APCM a resolution was passed limiting the maximum number of elected representatives on the PCC to 9 of 15. In 2018 the Vestry Meeting passed a resolution that section 3 of the Churchwardens Measure 20011 (stating that a Churchwarden must step down after 6 years continuous service) does not apply.

This Trustees’ Annual Report was approved by the PCC and signed on their behalf by The Revd. Martin King, PCC Chairman

Martin P J King

9 March 2026

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Holy Trinity, Rudgwick

Statement of Financial Activities

The financial effect of our activities during the year can be summarised as follows

Unrestricted
Funds
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Restricted
Funds
£		 Total Funds
2025
£		 Total Funds
2024
£		 Notes
Income and endowments from:
Planned giving, collections,
grants, including Gift Aid		 204,380 2,695 207,075 211,534 2
Donations 27,445 - 27,445
38,355
Legacies - - - -
Charitable activities 7,280 - 7,280 4,053 2
Other trading activities 18,435 - 18,435 19,039 2
Investment income 9,012 - 9,012 8,096
Total income £266,552 £2,695 £269,247 £281,077 2
Expenditure on:
Charitable activities 268,247 2,695 270,942 235,919 3
Other trading activities 18,486 - 18,486 18,750 3
Total expenditure £286,733 £2,695 £289,428 £254,669 3
Net income/(deficit) (£20,181) - (£20,181) £25,036
Total funds brought forward £541,185 - £541,185 £514,777 11
Total funds carried forward £521,004 - £521,004 £541,185 11 & 12

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Holy Trinity, Rudgwick

Balance Sheet

Our financial position and summary of funds at the year end were

Our financial position and summary of funds at the year end were
Total Funds
2025
£		 Total Funds
2024
£		 Notes
Tangible assets 270,994 279,781 10
Total fixed assets 270,994 279,781 10
Debtors 2,333 3,154 13
Short Term Deposit 115,433 110,435 15
Cash at bank and in hand 170,115 185,026 15
Total current assets 287,881 298,615
Creditors: Amounts falling due within one year (37,871) (37,211) 14
Net current assets 250,010 261,404
Total assets less current liabilities 521,004 541,185
Restricted funds 4,534 8,781 11
Unrestricted funds 516,470 532,404 11
Total charity funds £521,004 £541,185 11&12

This Financial Report for the year ended 31st December 2025, including the notes following, was approved by the PCC on 9 March 2026 and is signed on its behalf by The Revd. Martin King, PCC Chairman, and Reginald V Webb, PCC Treasurer.

Martin P J King

Reginald V Webb

9 March 2026

Annual FinancIal Report

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Holy Trinity, Rudgwick Notes to the Financial Report

1 Accounting policies

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 the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current (2016) Statement Of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).

The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. 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 affiliation to another body, nor those which are informal gatherings of church members.

Going Concern

The trustees assess whether the use of going concern is appropriate, ie whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for the issue of the accounts and have concluded that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the charity’s ability to continue as a going concern. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

Funds accounting

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 future purposes or projects.

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

Restricted funds – 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 for which the capital 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.

Income and endowments

All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.

Donations and legacies

Collections are recognised when received.

Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.

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Holy Trinity, Rudgwick

Notes to the Financial Report

Gift aid recovered is recognised when the income to which it is attached is recognised.

Grants and legacies are recognised when the formal offer in writing of the funding is received by the PCC.

Charitable activities

Statutory fees for weddings and funerals are recognised when the event occurs.

Other trading activities

Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a) when received, or b) in the case of events: for the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the event has taken place.

Investment income

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

Rent is accounted for net of management costs when due and payable. Fees are accounted for as those due to the PCC net of the proportion payable to the diocese. All other income is recognised in accordance with the above overall policy.

Gains and losses on investments

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

Expenditure

Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably.

Grants

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

Church activities

The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. 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.

Fixed assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.

Movable church furnishing 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 but are not included in the financial statements. For other property acquired prior to 2007 there is insufficient cost information available and therefore the cost of such assets is not stated in the financial statements

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Holy Trinity, Rudgwick Notes to the Financial Report

All expenditure on consecrated or beneficed buildings and individual items costing under £3,000 are written off in the year when incurred. The cost of the residential building was considered to be 50% of the total cost of the freehold.

Depreciation

Depreciation is calculated to write down the cost of tangible fixed assets, excluding land, from the date of installation on a straight line basis over their expected useful lives. The rates generally applicable are:

Land Nil
Buildings 2%
Fixtures and fittings 20%
Audiovisual 15%
Office equipment 25%
Boiler 7%

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses, if any, are recognised in the statement of financial activities.

Investments

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

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 uncollectible.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank.

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Holy Trinity, Rudgwick Notes to the Financial Report

2 Analysis of income and endowments

Unrestricted
Funds
£		 Unrestricted
Funds
£		 Restricted
Fund
£		 Total Funds
2025
£		 Total Funds
2024
£		 Notes
Planned giving (excl. Gift Aid) 159,125 - 159,125 160,475
Collections 4,925 - 4,925 3,207
Special collections 2,867 - 2,867 1,948
Donations 27,445 - 27,445 38,355
Youth work - 1,894 1,894 5,874
Gift Aid 35,353 378 35,731 37,240
Grants 2,110 423 2,533 2,790 12
Donations, grants and legacies £231,825 £ 2,695 £234,520 £249,889
Net fees for weddings & funerals 7,280 - 7,280 4,053
Charitable activities £7,280 - £7,280 £4,053
Magazine advertisement fees 18,435 - 18,435 19,039
Other trading activities £18,435 - £18,435 £19,039
Bank & CBF deposit interest 9,012 - £9,012 £8,096
Investments £9,012 - £9,012 £8,096
Total income and endowments on
all funds		 £266,552 £2,695 £269,247 £281,077

Annual FinancIal Report

Page 16

Holy Trinity, Rudgwick Notes to the Financial Report

3 Analysis of expenditure

Unrestricted
Funds		 Unrestricted
Funds		 Restricted
Funds		 Restricted
Funds		 Total Funds
2025		 Total Funds
2024		 Notes
Missionary and charitable giving 21,410 - 21,410 20,348 4
Diocesan parish share 87,960 - 87,960 84,703 6
Clergy and ministry costs 4,971 - 4,971 5,159
Staff costs 39,831 - 39,831 39,230 5
Music – choir, organist and music
group		 7,224 - 7,224 4,757
Administration 6,042 - 6,042 2,691
Children and youth activities 8,950 2,272 11,222 7,074
Maintenance of properties and
utilitycosts		 73,948 423 74,371 48,363
Redevelopment 5,500 - 5,500 11,880
Outreach 3,624 - 3,624
2,196
Depreciation 8,787 - 8,787
9,518		 10
Cost of charitable activities £268,247 £2,695 £270,942 £235,919
Parish magazine costs 18,486 - 18,486 18,750
Cost of other trading activities £18,486 - £18,486 £18,750
Total expended on all funds £286,733 £2,695 £289,428 £254,669

4 Missionary and charitable giving

Unrestricted
Funds
£		 Unrestricted
Funds
£		 Restricted
Funds
£		 Restricted
Funds
£		 Total Funds
2025
£		 Total Funds
2024
£
Overseas:
Mission 6,000 - 6,000 2,600
Relief 3,000 - 3,000 6,400
Home
Mission 6,500 - 6,500 4,900
Relief 3,043 - 3,043 4,500
Special collections 2,867 - 2,867 1,948
£21,410 - £21,410 £20,348

Annual FinancIal Report

Page 17

Holy Trinity, Rudgwick Notes to the Financial Report

5 Staff costs

5
Staff costs
Unrestricted
Funds
£		 Total Funds
2025
£		 Total Funds
2024
£
Remuneration
Salaries 33,246 33,246 30,433
Employer social security costs 3,785 3,785 5,569
Employer pension costs 2,800 2,800 3,228
£39,831 £39,831 £39,230

6 Parish Share

In addition to the Parish Share of £83,888 allocated by the Diocese of Chichester additional voluntary contributions of £4,072 were made to the Diocese to assist with their funding.

7 Payments to PCC members

Expenses of office, postage and ministry expenses relating to the Church and its activities amounting to £4,026 (2024: £4,196) were reimbursed to 5 PCC Members (2023: 3). No person received remuneration in excess of £60,000.

8 Related parties and transactions

Donations, recommended by the Mission Committee and approved by the Parochial Church Council, of £1,800 were donated to Mission Aviation Fellowship (MAF) where the son of Reginald V Webb is employed in Australia and £4,639 to the Diocese of Chichester Family Support Work where Elaine Daniels is director of services. Although Reginald V Webb and Elaine Waight were members of the PCC neither was involved in the decision making, nor in the approval of these donations.

9 Governance

The estimated fee for the Independent Examiner, Oakwood Business Consultants, of £480 is included in administration costs.

Annual FinancIal Report

Page 18

Holy Trinity, Rudgwick

Notes to the Financial Report

10 Tangible Fixed assets

10
Tangible Fixed assets
Freehold
Land and
Buildings
£		 Office
Equipment
£		 Audio-
Visual
Equipment
£		 Boiler
£		 Total

£
Cost
At 1 January 2025 292,625 3,898 28,740 22,543 347,806
Additions - - - - -
At 31 December 2025 292,625 3,898 28,740 22,543 347,806
Charge for depreciation
At 1 January 2025 43,870 3,897 15,448 4,810 68,025
Additions 2,916 - 4,311 1,560 8,787
At 31 December 2025 46,786 3,897 19,759 6,370 76,812
Net book value
At 31 December 2025 £245,839 £1 £8,981 £16,173 £270,994
At 31 December 2024 £248,755 £1 £13,292 £17,733 £279,781

The freehold property, 20 Woodfield Road, was acquired for the use of the youth pastor and his family. The property is held in trust for the PCC by the Chichester Diocesan Fund and Board. Depreciation is provided on the buildings, estimated to be 50% of the total cost of the land and buildings.

11 Net assets by fund

Unrestricted
General
£		 Unrestricted
General
£		 Unrestricted
Designated
£		 Unrestricted
Designated
£		 Restricted
Fund
£		 Total Funds
2025
£		 Total Funds
2024
£		 Notes
Fixed assets for church use 270,994 - - 270,994 279,781
Current assets (except cash) 2,333 - - 2,333 3,154
Cash at bank and on deposit 212,850 68,164 4,534 285,548 294,089 15
Current liabilities (37,871) - - (37,871)
(37,211)
Long term liabilities - - - -
£448,306 £68,164 £4,534 £521,004 £539,813 12

Annual FinancIal Report

Page 19

Holy Trinity, Rudgwick Notes to the Financial Report

12 Statement of funds

Of the total funds of £521,004, £516,470 is unrestricted while £4,534 is restricted for Youth Work. However the following apply:

Designated Funds , the PCC resolved that funds raised by special appeal for a specific purpose that is not expected to occur regularly should be treated as designated for that specific purpose. During 2025 funds totalling £26,871 (2024: £46,793) including applicable Gift Aid were donated for the reordering of Holy Trinity Church, less relevant expenses of £5,500, resulting in a net increase of £21,371 in designated funds included in the unrestricted funds of £516,470.

The Chancel Trust Fund that at 31 December 2025 had a value of £14,598 (2024:£15,206) is managed and held as custodian by the Chichester Diocesan Board of Finance (DBF) and as it is not legally nor beneficially owned by the PCC is not included in the accounts. Income received from the Chancel Trust is not investment income as the PCC does not own the trust fund, nor its investments but is a grant received from the Chichester Diocesan Board of Finance to reimburse the cost of insuring the Chancel. The grant in 2025 was £423 (2024: £411).

13 Debtors

13
Debtors
Unrestricted
Funds
£		 Restricted
Fund
£		 Total Funds
2025
£		 Total Funds
2024
£
Gift Aid recoverable 2,333 - 2,333 £3,154
£2,333 - £2,333 £3,154

14 Creditors: amounts falling due within one year

Unrestricted
Funds
£		 Unrestricted
Funds
£		 Restricted
Fund
£		 Total Funds
2025
£		 Total Funds
2024
£
Deferred income 10,213 - 10,213 11,288
Accruals for maintenance and other costs 4,778 - 4,778 8,239
Quinquennial provision 22,880 - 22,880 17,684
£37,871 - £37,871 £37,211

Annual FinancIal Report

Page 20

Holy Trinity, Rudgwick Notes to the Financial Report

15 Analysis of cash and cash equivalents

General
Funds
2025
£		 Restricted
Funds
2025
£		 Total Funds
2025
£
Cash at bank 165,581 4,534 170,115
CBF General Fund 115,433 - 115,433
£281,014 £4,534 £285,548

A number of persons contribute specifically to the Youth Work undertaken by the Church. A separate bank account exists for these contributions and is used exclusively to pay costs associated with Youth Work. This income and applicable Gift Aid are included as Restricted Income as disclosed in Note 2.

Annual FinancIal Report

Page 21

Independent Examiner’s Report to the PCC of Holy Trinity Rudgwick for the Year Ended 31[st] December 2025

Report to trustees / members of The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity Rudgwick, on the accounts for the year ended 31st December 2025 Charity No. 1133926 set out on pages 11 to 21.

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2025.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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

Camilla Hills 9 April 2026

Oakwood Business Consultants, Unit 3, The Dairy, Tilehouse Farm Offices, East Shalford Lane, Guildford, Surrey, GU4 8AE.

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