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2025-12-31-accounts

Annual Trustees Report for 2025/26 for the Parish of St. Stephen’s, Chatham

Prepared for the Annual Parochial Church Meeting of St. Stephen’s Church 20[th ] May 2026

CONTENTS

**1. ** Reference and Administrative Information Page 3
**2. ** Structure, Governance and Management Page 4
a) of the PCC Page 4
b) Main Sub-Committees of the PCC Page 4
**3. ** Electoral Roll report Page 5
**4. ** Annual Report of the proceedings of the PCC Page 5
**5. ** Stewardship Committee and Gift Aid Page 6
**6. ** Fabric, Goods and Ornaments Page 6
**7. ** Deanery Synod Page 7
**8. ** Safeguarding Report Page 8
**9. ** Risk Assessment Page 8

Appendices

I. Agenda for Annual Parochial Church Meeting on 20[th] May 2026 II. Minutes of Annual Parochial Church Meeting on 30[th] April 2025

~ 2 ~

1. Reference and Administrative Information

The Church Representation Rules (Rule 9(1) (b)) require ‘an annual report on the proceedings of the parochial church council and the activities of the parish generally’ to be received by the Annual Parochial Church Meeting (APCM).

Parish of St. Stephen’s, Chatham

Incumbent:

Revd. Barry Linney 55 Pattens Lane CHATHAM Kent ME4 6JR

The Parochial Church Council

St. Stephen’s Church Maidstone Road CHATHAM Kent ME4 6JE

Place of Worship St. Stephen’s Church Maidstone Road CHATHAM Kent ME4 6JE

Bankers for St. Stephen’s Church : CAF Bank Ltd Mr C Clemence 25 Kings Hill Avenue 246 City Way Kings Hill ROCHESTER West Malling Kent Kent ME1 2BN ME19 4JQ

Independent Examiner :

Parish Administrator

Mrs Tracey Pavan

~ 3 ~

PCC Membership 2025/26

Ex-officio:-

Ex-officio:Revd Barry Linney Helen Masters (Deanery Synod, retiring 2026) Nigel Rawlins (Deanery Synod, retiring 2026) Elected Membership:David Parry - Treasurer (retiring 2026) Catherine Linney (retiring 2027) Sophie Tanner (retiring 2027) Yvonne Whittle (resigned July 2025 as moved away) David Hopkins (retiring 2027) Vincent Beaney (retiring 2028) Bryan Frost (retiring 2028) Elizabeth Johns (retiring 2028) Sverre Sverresonn (retiring 2028) Co-opted: Mitchell Robinson Other:Wendy Tanner (Secretary)

2. Structure, governance and management

(a) Organisation of the PCC

Since the last APCM there have been six Regular PCC meetings and no Extraordinary meetings.

(b) Main Sub-Committees are as follows

Worship and Spirituality Provides an overview of services and makes suggestions concerning format.

Ministry Team Licensed Lay Minister Helen Beaney Permission to Officiate Christine Caldecourt Permission to Officiate Revd Pam Alexander Children & Youth Responsible for FOG, Sunday Club and the activities of children and young people within the Church. Social Organises St. Stephen’s social events. The Social Committee reports to the Finance Committee. Fabric Responsible for the maintenance and upkeep of the church and the annexe. Finance Day to day running and long-term management of the church’s finances.

~ 4 ~

3. Electoral Roll Report A revised Electoral Roll was prepared ahead of the Annual Parochial Church Meeting. New application forms were required to be completed by those who wished to be on the new Electoral Roll.

There are currently 79 on the new Electoral Roll for 2025/2026 (79 in 2024/25). This number may increase as applications may still be received after the 19[th] April deadline and these will be added after the APCM on 20[th] May.

4. Annual Report of the proceedings of the PCC 2025/26

The PCC have met six times since the last APCM. These have all been Regular PCC meetings: 21[st] May 2025, 24[th] July 2025, 24[th] September 2025, 25[th] November 2025, 21st January 2026 and 17th March 2026.

We welcomed four new members to PCC in May 2025 – Vincent Beaney, Elizabeth Johns, Bryan Frost and Sverre Sverresonn. We also welcomed Mitchell Robinson as a co-opted member. We sadly said thank you and goodbye to Yvonne Whittle in July 2025 as she moved away from the area.

A PCC News Board has been installed at the back of Church. Following each PCC Meeting a Newsletter is produced and added so that the congregation are aware of decisions made affecting St Stephen’s; this is also emailed out with the Pew Sheet. We hope that the congregation has found this a useful addition.

A small working party was set up to discuss the Church entrance hall with a view to this area more resembling a place of welcome, worship and celebrating the Christian faith. Work is now underway to install a purpose-built curved table which fits under the stairs.

In the absence of one Church Warden, Deputy Wardens continue to share the responsibilities. A number of others from the congregation are now supporting the Deputies each week.

PCC discussed the unauthorised use of parking in the Church Car Park but decided that this was not causing great alarm at the present time. However, we would revisit at a future point

.

We welcomed Tom Olsen into the St Stephen’s family. Tom plays the organ on the 2[nd] and 3[rd] Sunday of each month and also take choir practice after the service on these Sundays.

A generous donation enabled the purchase a defibrillator; this is now in place on the outside of the Church Annex in a lockable cabinet, in view for everyone to use who may need it.

John Caselton from Lime Studio Architecture has been appointed as St Stephen’s new Quinquennial Inspector, following the retirement of our previous Inspector. Every five years the Church is inspected by a fully qualified surveyor who looks at the list of works undertaken over the last five years and inspects the internal and external quality of the Church structures and decoration. The surveyor then produces a report with recommendations of works to be carried out with a suggested timescale. The Church decides on the works to be undertaken within its financial capabilities.

~ 5 ~

An ‘Away Day took place at Kingsway International Christian Centre, Buckmore Park on Saturday 14[th] February with the theme of ‘Challenges and Opportunites in Today’s World’. The day was attended by a good number of the congregation.

PCC are currently working on producing a number of policies for St Stephen’s to include:

All policies, once approved by the PCC, will be reviewed every three years and will be available for view on the Church Website and available in church.

5. Stewardship Committee and Gift Aid

Thank you to everyone who supports the work of St. Stephens by giving regularly. Regular income helps to plan necessary expenditure and set a budget for the year.

During the year, fifty-one members of the congregation participated in the various planned giving schemes of these forty-three people were able to give tax efficiently by Gift Aid or via the Charities Aid Foundation.

Following a successful Stewardship campaign in June seven people joined our regular giving schemes and others were able to increase their giving. This generosity has eliminated the predicted deficit in our budget for the year.

Successful claims to HMRC for tax refunds were made in April for Gift Aid (for the year 2024) and in June for Gift Aid Small Donations (for the tax year 2024/25).

The Gift Aid Small Donations Scheme allows the church to claim back from HMRC an amount equivalent to Gift Aid on a proportion of our collections given in cash if we meet certain conditions and have the records to back up our claim.

6 Fabric, Goods and Ornaments

Since the last APCM in April 2025 the following work has been completed.

Church Building

Quinquennial Work

~ 6 ~

Annexe

Church Grounds

Goods and Ornaments

One of the short leg Gopak tables was broken and disposed of. The oldest de-humidifier in the nave had stopped working and was replaced. Two new radio microphones were purchased for the AV system.

The Church Property Register has been checked and updated where necessary.

7 Deanery Synod

Nigel Rawlins and Helen Masters have been the St Stephen’s representatives on the Deanery Synod for the last three years.

Since the last APCM, the Deanery Synod has met three times, on 7th May 2025, 30th September 2025 and 10th February 2026.

In May we had a joint Deaneries meeting, when Bishop Jonathan spoke about the Diocesan Vision, “We are called together by God to Change, Serve and Grow” and what this means for parishes. He also talked about upcoming funding for parishes. In September Greg Barry was due to talk about Safeguarding but there was a last-minute change and so the parishes

~ 7 ~

talked about what they are doing. In February Andrew Dunlop and Cheryl Trice talked about Mission and Ministry.

This year we need to elect two Synod representatives for a period of three years.

8 Safeguarding Report

The Parish Administrator oversees a central register of all members of the congregation who are required to undertake safeguard training and DBS checks. Safeguard training is undertaken at different levels, dependent on the role within Church. The Parish Administrator issues training links and ensures completion as required.

All members of the PCC are required to have Enhanced DBS Certificates in place along with specific Safeguard training.

Nigel Rawlins is St Stephen’s Parish Safeguarding Officer and David Hopkins is the Church’s Vulnerable Adults Representative. As a PCC and congregation we need to ensure we pass on any safeguarding concerns to Revd Linney, Nigel Rawlins or to the Diocese directly.

The Church’s Safeguarding Policy – Promoting a Safer Church was adopted for the year at the first PCC Meeting after the APCM, on 21[st] May 2025.

9 Risk Management

Throughout 2025/26 we have continued to monitor all our activities in order to minimise any instances of risk.

Signed Date: 19[th] April 2026

Reverend Barry J Linney, Vicar

Signed: Wendy Tanner Date: 19th April 2026

Wendy Tanner, Secretary to the Parochial Church Council

~ 8 ~

ST. STEPHEN’S CHURCH

CHATHAM

Statement of Accounts for Year Ended 31[st] December 2025

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS / TRUSTEES OF ST STEPHEN'S CHURCH, CHATHAM, PAROCHIAL CHURCH COUNCIL

I report on the accounts for the year ended 31st December 2025, which are set out on pages 2 to 8.

Respective Responsibilities of the Trustees and Independent Examiner

The charity’s trustees are responsible for the preparation of the accounts.

The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Report

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from 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 statement below.

Independent Examiner's Statement

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

1) which gives me reasonable cause to believe that in any material respect the requirements

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Page 1
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Financial Statements For the Year Ending 31st December 2025 Incoming Resources

Voluntary Income
Gift Aid Donations
Income Tax recoverable
On Regular Gift-Aided Donations
Gift Aid Small Donations Scheme (Plate)
Non-Tax Efficient Giving
Collections (open plate) at services
Donations and Gift Days
Grants
Donations, appeals for specific capital purposes
Donation for Together Club
Legacies
Activities for Generating Funds
Magazines, Publications and Advertising
Rental for Church and Annexe
Fundraising
Building Project Fundraising
Fees: Weddings & Funerals
Investment Income
Income from Investments (Interest)
Other Income Resources
Parish Weekend
Holiday Club
Other Parish Income ()
Total Income*
Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
37,828
-
37,828
35,878
8,932
-
8,932
9,566
1,574
-
1,574
1,173
11,532
-
11,532
12,856
5,975
729
6,705
5,432
-
-
-
-
-
-
-
-
-
657
657
1,056
100
-
100
4,068
65,941
1,386
67,327
70,030
89
-
89
125
22,590
-
22,590
25,330
2,124
-
2,124
2,141
-
-
-
-
3,845
2,442
6,287
4,189
28,647
2,442
31,089
31,786
2,929
-
2,929
3,352
-
-
-
5,460
320
-
320
-
703
-
703
1,301
1,023
-
1,023
6,761
98,541
3,828
102,369
111,928

Figures on this and subsequent pages are rounded to the nearest £1.

(*) - Other Parish Income includes:

Restricted: private photocopying, coffee income, lift repair contribution

Page 2

Summary of Expenditure Year Ending 31 December 2025

Notes
Central Parish Clergy & Administration
2
Church Requisites
3
Running Expenses
4
Sundries
5
Away Giving
6
Special Projects
7
Depreciation
8
Unrestricted Expenditure Total
Special Projects (Restricted)
7a
Special Projects (Capital Restricted)
7b
Restricted Expenditure Total
Total Expenditure
2025
2024
£
£
66,471
64,744
1,485
871
34,503
27,806
77
74
2,155
4,809
1,950
2,140
-
-
106,640
100,444
5,878
4,325
-
-
5,878
4,325
112,518
104,770

Page 3

Statement of Financial Activities Year Ending 31st December 2025

Incoming Resources
Voluntary Income
Activities for Generating Funds
Investment Income
Other Income Resources
Total Incoming Resources
Resources Expended
Costs of generating voluntary income
Fundraising/trading costs
Church Activities
Governance Costs
Other resources expended
Total Resources Expended
NET INCOMING / (OUTGOING) RESOURCES
Transfer Between Funds
NET MOVEMENT IN FUNDS
BALANCES BROUGHT FORWARD AT 1ST JANUARY
BALANCES CARRIED FORWARD AT 31ST DECEMBER
Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
65,941
1,386
67,327
70,030
28,647
2,442
31,089
31,786
2,929
-
2,929
3,352
1,023
-
1,023
6,761
98,541
3,828
102,369
111,928
77
-
77
74
-
-
-
-
106,314
5,878
112,192
104,446
250
-
250
250
-
-
-
-
106,640
5,878
112,518
104,770
-8,100
-2,050
(10,149)
7,158
-6,084
6,084
(0)
(0)
-14,183
4,034
(10,149)
7,158
78,343
2,603
80,946
73,788
64,160
6,637
70,797
80,946

Note: Unrestricted funds are for the day to day running of the church.

Restricted funds can only be used for the purpose for which it was given and cannot be 'raided' for other purposes.

Page 4

St. Stephen's Parish Church Balance Sheet 31st December 2025

Notes
Current Assets
Debtors & Prepayments
9
Diocesan & CBF Accounts
10
Bank Current Account - HSBC
Bank Current Account - CAF
Cash in Hand
Total (b)
Current Liabilities
Creditors - Amounts falling due within one year
11
Total (c)
Net Current Assets / (Liabilities) (b) - (c).
Total Assets Less Current Liabilities (b) - (c).
Creditors - Amounts falling due after one year
12
Total Net Assets
Funds
Unrestricted
General
Designated
13
Total
Restricted
13
Total Funds
2025
2024
£
£
-
-
57,208
63,804
501
263
13,023
16,813
65
65
70,797
80,946
-
-
-
-
70,797
80,946
70,797
80,946
-
-
70,797
80,946
35,200
52,962
28,960
25,381
64,160
78,343
6,637
2,603
70,797
80,946

Approved by the Parochial Church Council and signed on their behalf

dated

The notes on Pages 6 to 8 form part of these accounts

Page 5

St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2025

1 Accounting Policies

a) Basis of Accounting

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.

The financial statements have been prepared under the historical cost convention. They 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 that are informal gatherings of church members.

b) Depreciation

Furniture, Fittings and Organ 5% per annum on cost

c) Consecrated Property and Moveable Church Furnishings

Consecrated and beneficed property of any kind is excluded from the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011

Moveable 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

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired before 1 January 2000 is written off.

2
Central Parish Clergy & Admin
Diocesan Parish Share Contribution
Vicar's Expenses & Visiting Priests
Wages/Salaries - Organists & Administrator
Administration
Governance Costs (incl Accounts Examination)
Fees to Diocese
Parsonage House Costs
Assistant Staff Expenses
3
Church Requisites
Upkeep of Services
4
Running Expenses
Insurance
Church
Church Utilities (Gas, Electric, Water)
Annexe
Church Grounds
Fundraising Costs (Raffle Licence, Fair Costs)
Mission and Evangelism Projects
Support Costs
2025
£
43,500
1,157
12,547
3,820
250
473
4,697
26
66,471
1,485
1,485
2,041
19,829
4,449
5,539
-
-
-
2,645
34,503
2024
£
42,000
1,591
11,737
3,702
250
1,452
4,012
-
64,744
871
871
2,009
5,860
6,977
10,729
-
-
-
2,230
27,806

Page 6

St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2025

5
Sundries
Stewardship
6
Away Giving(see page 10)
Church Overseas
Missionary Giving
Home Missions
Secular Charities
7
Special Projects (Designated)
Education & Training
Quinquennial Repairs
7a
Special Projects (Restricted)
Holiday Club
Restricted Away Giving
Together Club - Davis Estate
Youth Events
Mindfulness
Parish Weekend
7b
Special Projects (Capital) Restricted Funds
Building Project
Building project funds in current a/c
2025
£
77
77
-
-
-
2,155
2,155
400
1,550
1,950
312
729
592
45
-
4,200
5,878
-
-
-
2024
£
74
74
-
-
150
4,659
4,809
1,200
940
2,140
138
1,140
670
-
400
1,977
4,325
-
-
-

Page 7

St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2025

9
Debtors and Prepayments
10
All Accounts
Diocesan Board of Finance and CCLA
Greenway (CCLA)
Church Repair Fund (Rochester DBF)
Building Project a/c (CCLA)
Savings Account (CCLA)
Current Account (HSBC)
CAF Bank
Total All Accounts
11
Sundry Creditors (unpresented cheques)
12
Diocesan Loan
13
Restricted & Designated Funds
Designated
Church Repair Fund (Designated)
Training & Education Fund (Designated)
Restricted
Building Project Fund
Church Youth Project
Parish Weekend
Fees to DBF
Together Club (Davis Estate)
Mindfulness
Total Restricted + Designated
14
Fund Movements
Balance at 31 December 2024
Plus Incoming resources
Less Resources expended
Plus Transfers In from other Accounts
Less Transfers Out to other accounts
Balance at 31 December 2025
General
(HSBC)
263
120
1,382
1,500
-
2025
£
-
-
20,941
8,019
2,720
25,527
57,208
501
13,023
70,732
-
-
-
-
8,019
20,941
28,960
2,720
203
435
-
1,929
1,784
435
6,637
35,597
CAF Bank
CCLA Savings
16,813
35,821
99,349
1,654
112,637
-
13,497
-
4,000
11,947
2024
£
-
-
20,023
5,358
2,603
35,821
63,804
263
16,813
80,881
-
-
-
-
5,358
20,023
25,381
2,603
-
-
-
-
-
2,603
27,984
CCLA
Greenway
CCLA
Building
Diocesan
Quinq'l
Petty
Cash
Total
20,023
2,603
5,358
65
80,946
918
118
211
-
102,369
-
-
-
-
114,018
-
-
4,000
-
18,997
-
-
1,550
-
17,497
501 13,023
25,527
20,941
2,720
8,019
65
70,797

Page 8