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2025-12-31-accounts

ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

REGISTERED CHARITY NUMBER 1134140

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

CONTENTS

Page 3 Legal & Administrative Information
Pages 4 to 6 Trustees’ Report
Page 7 Independent Examiner's Report
Page 8 Statement of Financial Activities
Page 9 Balance Sheet
Pages 10 to 21 Notes to the Financial Statements

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

Annual Report of the Parochial Church Council for the year ended 31[st] December 2025

Legal and Administration

St George the Martyr, Shirley is situated in Shirley, in the London Borough of Croydon, It is part of the Diocese of Southwark, within the Church of England. The correspondence address is St George the Martyr Church, Elstan Way, Shirley, Croydon CR0 7PR.

The PCC is a charity registered with the Charity Commission, charity number 1134140.

PCC members who have served from 1 January 2025 until the date of approval of this report are:

----- Start of picture text -----
Helen Aylward Trustee
Alexander Baldwin-Smith Trustee
Eric Baldwin-Smith Non-Voting Secretary
Heather Barker Trustee and Churchwarden Resigned 18 January 2025
Margaret Elizabeth Bebington Trustee and Reader
Elizabeth Birchenhough Trustee Elected 18 [th] May 2025
Alan Chitty Trustee and Treasurer Resigned 25 [th] September 2025
Rev Hilary Fife Trustee and Hon Curate
Katarina Francis Trustee Elected 18 [th] May 2025
Dr Oluwatoyin Magbagbeola Trustee Resigned 18 [th] May 2025
Janet Maureen Payne Trustee and Churchwarden Resigned as Church Warden
18 [th] May 2025
Evan Russell Trustee
Jan Turner Trustee Church Warden from 18 [th] May
2025
The Revd Jennifer Walpole Trustee and Priest in Charge
Fay Westray * Trustee
Stephen Westray Trustee
Owen Whalley Trustee Elected 18 [th] May 2025
Raymond Wheeler
Trustee and Reader
Susan Wheeler Trustee
----- End of picture text -----

*These trustees have been elected as members of the Deanery Synod, and are also members of the PCC

Independent Examiner: Independent Examiners LTD, The grain Store, Hills Barns, Appledram Lane South, Chichester PO20 7EG

Bank: Natwest Bank Plc, 143 High Street, Bromley, BR1 1JH

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

Trustees’ Report

Structure, Governance and Management

The membership of the PCC consists of the incumbent, churchwardens, the Readers, and members elected by eligible members of the congregation (being those on the electoral roll). Members of the congregation are encouraged to register on the Electoral Roll.

The PCC are responsible for making decisions about the church, including deciding how to spend the funds of the church. The PCC met six times during 2025.

The charity’s governing document is the Parochial Church Council Powers Measure (1956) as Amended and Church Representation Rules.

Objectives and Activities

The object of the charity is to promote in the ecclesiastical parish the whole mission of the Church.

Achievements and performance

Electoral roll

The electoral roll was fully revised in anticipation of the 2025 APCM. There are currently 71 parishioners on the electoral roll.

Safeguarding

The safety of our young people and vulnerable adults remains a priority and ‘A Safe Church’, the Diocesan Safeguarding Policy, continues to be adopted in full. The church has two Parish Safeguarding Officers. The church holds annually a “Safeguarding Sunday” to encourage all members of the congregation to continue to think about safeguarding. The church’s safeguarding policies and procedures have been reviewed and updated in 2025.

Ecumenical relationships

The parish works with other parishes in the Croydon Addington Deanery and with other churches as part of Churches Together in Shirley.

Volunteers

The PCC would like to thank all the volunteers who give their time so generously to ensure the church remains a vibrant and welcoming community.

Review of the year

This year has again been another challenging year financially, and there has still only been moderate take-up of the Parish Giving Scheme by the congregation, despite its advantages with cash flow and obtaining the Gift Aid monthly and reducing the need to bank in person.

The trustees and congregation are delighted that the church achieved a Gold Eco Award from A Rocha which was presented by the Bishop of Southwark in October 2025. We continue to build on this achievement and enthusiasm remains high for further activities. We have continued the Parish

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

quarterly Litter Picks which also foster greater community links. Our Eco-Lead is also now an Eco Champion for Southwark Diocese.

Worship remains central to church life and in addition to regular twice-weekly Eucharists, Morning Prayer is held every weekday on Zoom. Adult Study Groups met during Lent and Advent. Our Sunday Eucharist continues to be live-streamed, and we offer this facility to those arranging funerals and weddings. Three candidates from St. George’s were confirmed at the Deanery Confirmation held at St. George’s in December 2025. Junior Church continues to take place during the Eucharist on most term time Sundays, with one week a month being an All-Age Eucharist service. The Junior Church is now divided into two groups so that the teaching and activities can be more closely geared to each age group.

Weekly groups such as the Bible Study Group and Men of George’s have continued online. The Little Dragons (toddlers with parents/carers) group and the Pop-In senior club meet weekly in person with numbers in both groups increasing. The Georgettes women’s group and Book Reading Group meet on a monthly basis.

St George’s has continued to support other charitable organisations through donations, in particular to overseas mission organisations, the Woodland Trust, the Manna Society and the local foodbank.

The Trustees are concerned to ensure that outreach to and connections with the local community are maintained and developed. This has included developing greater links with some of the schools in the parish, particularly Orchard Park High School’s Foodbank and their Nurture Group. This is also an integral part of our Mission Action Plan. We are pleased that we continued during 2025 to provide the office for the Shirley Neighbourhood Care Scheme (coordinating volunteer support services for local older people). Events such as the Christmas Market, Summer Fair, school visits and the regular groups using the hall such as a table tennis club, a Medau Exercise Group and whist drive, are valued as opportunities to welcome members of the community onto the site and build links.

The trustees still wish to invest in the future flexibility of the church site but due to rising costs, plans for the proposed annexe to the church continue to be on hold. Council planning permission was given in late 2023 and the faculty for the project was granted by the DAC in February 2024, subject to certain conditions, but when tenders for the work were obtained, it became clear that insufficient funds remained available. Redevelopment of the church hall and adjoining land in partnership with the diocese remains under discussion but the land sale has not progressed as quickly as envisaged.

Financial review

Income from donations and legacies was £69,348 in 2025 which was a decrease compared to the £86,733 in 2024. Income from other trading activities increased from £29,550 in 2024 to £31,856 in 2025. This balance is largely made up of income from hall lettings and fundraising events. Expenditure in 2025 decreased to £148,453 from £161,458 in 2024, and includes £10,160 spent against the designated fund for capital projects (£54,041 spent against this fund in 2024). This resulted in net expenditure before investment gains of £26,768 (2024: net expenditure of £20,513) and net decrease in funds of £20,848 (2024: net decrease of £20,106). Gains on investments were £5,920 (2024: gains of £407). As a result, unrestricted funds were £58,087 at 31 December 2025 (2024: £48,927). Designated funds at 31 December 2025 were £376,799 (2024: £411,607). Restricted funds were £7,327 (2024: £7,165) and endowment funds were £31,403 (2024: £26,765).

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

Reserves policy

This charity's policy is to hold three months worth of running costs, which is £30,000. This figure includes 3 months worth of salaries, 3 months worth of Parish Share to honour St George's commitment to the diocese. It also includes provision for essential building repairs and depreciation to cover the loss of any tangible assets. In addition to this figure, a reserve of a further £4,000 will be held for any major problem or unanticipated loss of key givers. The total held in reserve will be £34,000 for the year 2026. This policy is reviewed and agreed annually.

Trustees’ Responsibilities

The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the trust and of the surplus of the trust for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on : 3 May 2026

Signed on their behalf by Trustee :

Printed Name: Rev Jennifer Walpole (Chair)

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025 .

Respective responsibilities of Trustees and examiner

As the charity’s Trustees of The Parochial Church Council of the Ecclesiastical Parish of St George The Martyr , you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of The Parish Church of The Parochial Church Council of the Ecclesiastical Parish of St George The Martyr , are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of The Parochial Church Council of the Ecclesiastical Parish of St George The Martyr as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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.

Signed

Date 12.5.26

K Gomes FCIE MAAT The Grain Store Hills Barns Appledram Lane South Chichester PO20 7EG

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

Statement of Financial Activities for the year ended 31 December 2025

Unrestricted Designated Restricted Endowment Total Total
funds funds funds funds 2025 2024
£ £ £ £ £ £
Income and endowments from:
Donations and legacies
(note 1)
59,113 6,535 3,700 - 69,348 86,733
Income from charitable
activities (note 2)
3,448 - - - 3,448 876
Other trading activities
(note 3)
8,463 22,973 420 - 31,856 29,550
Investments (note 4) 16,877 - 156 - 17,033 23,786
Total income 87,901 29,508 4,276 - 121,685 140,945
Expenditure on:
Raising funds (note 5) 12,758 750 - - 13,508 13,546
Expenditure on charitable
activities (note 6)
77,677 53,190 4,078 - 134,944 147,912
Total expenditure 90,435 53,940 4,078 - 148,453 161,458
Net income /
(expenditure) resources (2,534) (24,432) 198 - (26,768) (20,513)
before transfer
Transfers
Transfers between funds 11,694 (11,548) (146) - - -
Other recognised gains / losses
Gains/losses on
investment assets
- 1,172 110 4,638 5,920 407
Net movement in funds 9,160 (34,808) 162 4,638 (20,848) (20,106)
Reconciliation of funds
Total funds brought
forward
48,927 411,607 7,165 26,765 494,464 514,570
Total funds carried
forward
58,087 376,799 7,327 31,401 473,616 494,464

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

Balance Sheet as at 31 December 2025

Balance Sheet as at 31 December 2025
Unrestricted
funds
£
Designated
funds
£
Restricted
funds
£
Endowment
funds
£
Total 2025
£
Total 2024
£
Fixed assets
Tangible Assets
(note 9)
Investments (note
10)
Total fixed assets
Current Assets
Cash at bank and in
hand (note 12)
Debtors (note11)
Total current
assets
Current liabilities
Creditors (note 13)
Net current assets
(liabilities)
Net total assets
Represented by
Funds (note 14)
General
Unrestricted
Designated funds
Restricted funds
Endowment funds
Total
-
39,727
-
-
39,727
61,774
22,224
16,942
4,585
31,403
75,154
69,234
22,224
56,669
4,585
31,403
114,881
131,008

33,205
320,980
742
-
354,927
349,275
6,077
-
2,000
-
8,077
19,623
39,282
320,980
2,742
-
363,004
368,898
(3,419)
(850)
-
-
(4,269)
(5,442)
35,863
320,129
2,742
-
358,735
363,456
58,087
376,799
7,327
31,403
473,616
494,464
58,087
-
-
-
58,087
48,927
-
376,799
-
-
376,799
411,607
-
-
7,327
-
7,327
7,165
31,403
31,403
26,765
58,087
376,799
7,327
31,403
473,616
494,464

Approved by the Parochial Church Council on 3 May 2026 and signed on its behalf by:

Rev Jennifer Walpole, Chair

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

Principal Accounting Policies

Basis of accounting

These financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Church Accounting Regulations 2016 together with applicable standards and Charities SORP (FRS 102).

The charity constitutes a public benefit entity as defined by FRS 102.

Going concern

The trustees have prepared the accounts on the going concern basis, and have determined that there are no material uncertainties in respect of going concern. The trustees have made this assessment for a period of more than 12 months from the date of signature of these financial statements.

Income

Grants and donations

Grants and donations are only included in the Statement of Financial Activities when the general income recognition criteria are met.

Tax reclaims on donations and gift

Gift Aid receivable is included in income when there is a valid declaration from the donor.

Income from interest, royalties and dividends

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Settlement of insurance claims

Insurance claims are only included in the Statement of Financial Activities when the general income recognition criteria are met and are included as an item of other income in the Statement of Financial Activities.

Investment gains and losses

This includes any realised gains or losses on the sale of investments, and any gain or loss resulting from the revaluation of investments to market value at the end of the year.

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

Expenditure and Liabilities

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support costs

Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Redundancy costs

The charity made no redundancy payments during the reporting period.

Deferred income

No material item of deferred income has been included in the accounts.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

Basic financial instruments

The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 of the Charities SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19 of the Charities SORP.

Assets

Tangible fixed assets

Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £500. Assets are included in the accounts at costs and are depreciated over the following term:

Fixtures and fittings (sound system and livestreaming equipment) – over 10 years on a straight line basis

Fixtures and fittings (chairs, trolleys and tables) – over 15 years on a straight line basis

Costs for the proposed North Wall Annexe project will be capitalised once the buildings works commence.

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

Investments

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

VAT

All expenditure is stated inclusive of VAT. The PCC has successfully applied for a VAT exemption for the new annexe. Future build costs for the annexe will be stated net of VAT.

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

Notes to the accounts

1. Income from donations and legacies

General funds Designated funds Restricted funds Endowment funds Total 2025 Total 2024

£ £ £ £ £ £
Donations 52,401 6,535 - - 58,936 57,635
Gift aid 6,712 - - - 6,712 10,218
Legacies - - - - - 15,000
Grants - - 3,700 - 3,700 3,880
Total 59,113 6,535 3,700 - 69,348 86,733

In 2024, all income from donations and legacies was unrestricted except for £1,700 of restricted donations income, and £880 of restricted grants.

2. Income from charitable activities

**2. ** Income from charitable activities
General funds
£
Designated funds
£
Restricted funds
£
Endowment funds
£
Total 2025
£
Total 2024
£
Fees
Total
3,448
-
-
-
3,448
876

3,448
-
-
-
3,448
876

In 2024, all income from charitable activities was unrestricted.

3. Income from other trading activities

3. Income from other trading activities
General
funds
£
Designated
funds
£
Restricted
funds
£
Endowment
funds
£
Total
2025
£
Total
2024
£
Fundraising income from
hall lettings
Magazine
Other
Total
(140)
22,153
-
-
22,013
20,662
532
-
-
-
532
621
8,071
820
420
-
9,311
8,267
8,463
22,973
420
-
31,856
29,550

In 2024, all income from other trading activities was unrestricted.

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

4. Income from investments

General
funds
£
Designated
funds
£
Restricted
funds
£
Endowment
funds
£
Total
2025
£
Total
2024
£
Interest income
Dividend income
Rental and leasing
income
Total
13,293
-
156
-
13,449
20,218
3,584
-
-
-
3,584
3,432
-
-
-
-
-
136
16,877
-
156
-
17,033
23,786

In 2024, all income from investments was unrestricted, except for £112 of restricted dividend income.

5. Expenditure on raising funds

General
funds
£
Designated
funds
£
Restricted
funds
£
Endowment
funds
£
Total
2025
£
Total
2024
£
Staff costs
Other trading
activities
Total
11,322
-
-
-
11,322
11,335
1,436
750
-
-
2,186
2,211
12,758
750
-
-
13,508
13,546

In 2024, all expenditure on raising funds was unrestricted, except for £675 spent on other trading activities.

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

6. Expenditure on charitable activities

General
funds
£
Designated
funds
£
Restricted
funds
£
Endowment
funds
£
Total
2025
£
Total
2024
£
Contribution to Parish
Support Fund
Church running costs
Hall running costs
Clergy expenses
Staff costs
Church expenses
Administrative expenses
Governance costs
Donations
Capital project fund
expenses
Loss on disposal of fixed
assets
Depreciation
Total
37,200
-
-
-
37,200
37,200
23,758
-
-
-
23,758
16,706
1,270
13,232
353
-
14,855
10,354
346
-
-
-
346
348
5,410
-
-
-
5,410
5,776
5,445
5,510
3,725
-
14,680
7,832
2,284
-
-
-
2,284
4,939
1,320
-
-
-
1,320
350
644
2,890
-
-
3,534
2,702
-
10,160
-
-
10,160
56,141
-
17,333
-
17,333
-
-
4,065
-
-
4,065
5,564
77,677
53,190
4,078
-
134,945
147,912

In 2024, all expenditure on charitable activities was unrestricted, except for £425 spent on church running costs, £346 spent on hall running costs, £1,097 spent on church expenses, and £2,100 spent on capital project fund expenses.

7. Fees for examination of the accounts

7. Fees for examination of the accounts
Total 2025
£
Total 2024
£
Independent examiner’s fees
Total
1,320
500
1,320
500

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

8. Staff costs

8. Staff costs
Total 2025
£
Total 2024
£
Salaries
National Insurance
Pension
Total
16,732
17,111
-
-
-
-
16,732
17,111

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 (2024: no employees).

For amounts paid to trustees as part of staff costs, see the related party transactions note.

The average headcount in the year was as follows:

Total 2025
Total 2024
Fundraising
Charitable activities
Total
1.4
1.4
0.6
0.6
2.0
2.0

9. Tangible fixed assets

9. Tangible fixed assets
Fixtures, fittings and Total
equipment £
£
Cost at 1 January 2025 78,466 78,466
Disposals (22,478) (22,478)
Cost at 31 December 2025 55,988 55,988
Accumulated depreciation at 1 January 2025 16,692 16,692
Charge for the year 4,065 4,065
Disposals (4,496) (4,496)
Accumulated depreciation at 31 December 16,261 16,261
2025
Net book value at 31 December 2024 61,774 61,774
Net book value at 31 December 2025 39,727 39,727

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

10. Investments

10. Investments
Total 2025
£
Market value at 1 January 2025
Unrealised gain/(loss)
Market value at 31 December 2025
69,234
5,920
75,154

In both 2025 and 2024, all investments were listed investments held at fair value.

11. Debtors

11. Debtors
Total 2025
£
Total 2024
£
Prepayments
Accrued income
Total
12. Cash at bank and in hand
137
137
7,940
19,486
8,077
19,623
Total 2025
£
Total 2024
£
Cash at bank and in hand
Total
13. Creditors due within one year
354,927
349,275
354,927
349,275
Total 2025
£
Total 2024
£
Accruals
Deferred income
Total
3,279
2,177
990
3,265
4,269
5,442

At 31 December 2025, £140 of income was deferred where lettings income was received in advance for bookings. £850 was held in deferred income for 2026 100 club payments.

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ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

14. Movement in funds

14. Movement in funds
As at 1
January
2025
£
Income
£
Expenditure
£
Transfers, gains and
losses
£
As at 31 December
2025
£
Unrestricted funds
General fund
Designated funds
Building fund
Overseas missions fund
Church flower fund
Pop In fund
Church hall general fund
Bequests fund
Gift day fund
Capital projects fund
Tangible fixed asset fund
Eco Group fund
Food Bank fund
Subtotal designated funds
Endowment funds
CK endowment fund
Restricted funds
Church hall appeal fund
Capital projects restricted fund
Garden Fund
Missen Fund
Pop In restricted fund
Restricted grants fund
Subtotal restricted funds
Total funds
48,927
87,901
(90,435)
11,694
58,087
1,178
2,207
(1,750)
426
2,061
251
315
(466)
-
100
417
864
(538)
79
822
1,566
2,464
(2,279)
(760)
991
2,142
22,033
(12,232)
(11,943)
-
30,769
-
(2,332)
1,172
29,609
7,565
-
-
-
7,565
305,018
-
(10,160)
-
294,858
61,774
-
(21,397)
(650)
39,727
336
253
(300)
-
289
591
1,372
(2,486)
1,300
777
411,607
29,508
(53,940)
(10,376)
376,799
26,765
-
-
4,638
31,403
510
420
(354)
(576)
-
20
-
-
-
20
575
-
-
-
575
5,750
156
(199)
75
5,782
310
950
(775)
465
950
-
2,750
(2,750)
-
-
7,165
4,276
(4,078)
(36)
7,327
494,464 121,685
(148,453)
5,920
473,616

18

ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

As at 1
January
2024
£
Income
£
Expenditure
£
Transfers, gains and
losses
£
As at 31 December
2024
£
Unrestricted funds
General fund
Designated funds
Building fund
Overseas missions fund
Church flower fund
Pop In fund
Church hall general fund
Bequests fund
Gift day fund
Capital projects fund
Tangible fixed asset fund
Eco Group fund
Food Bank fund
Subtotal designated funds
Endowment funds
CK endowment fund
Restricted funds
Church hall appeal fund
Capital projects restricted fund
Garden Fund
Missen Fund
Pop In restricted fund
Subtotal restricted funds
Total
18,994
97,616
(78,477)
10,794
48,927
3,454
1,127
(3,403)
-
1,178
601
150
(500)
-
251
527
470
(582)
2
417
1,076
1,855
(1,245)
(120)
1,566
3,179
20,562
(10,190)
(11,409)
2,142
16,173
15,000
-
(404)
30,769
7,565
-
-
-
7,565
359,059
-
(54,041)
-
305,018
67,338
-
(5,564)
-
61,774
113
323
(100)
-
336
354
1,150
(2,713)
1,800
591
459,979
40,637
(78,338)
(10,131)
411,607
26,085
-
-
680
26,765
4,082
680
(3,121)
(1,131)
510
-
20
-
-
20
-
1,000
(425)
-
575
5,758
212
(415)
195
5,750
212
780
(682)
-
310
10,052
2,692
(4,643)
(936)
7,165
514,570 140,945
(161,458)
407
494,464

19

ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

The funds of the church are held for the following purposes:

Designated funds

Building fund – designated for expenditure on building maintenance.

Overseas mission fund – designated for expenditure on donations for overseas missions.

Church flower fund – designated for expenditure on church flowers.

Pop In fund – designated for expenditure on the Pop In.

Church hall general fund – designated for expenditure on the church hall. At the year end, the PCC decided to close the fund and in future years to show the income and expenditure relating to the church hall within the general fund.

Bequests fund (formerly called the Amity balanced fund) – money set aside from bequests to the church.

Gift day fund – designated for use on Gift Day projects.

Capital projects fund – money set aside from the sale of the Church Cottage, designated for use on the new hall and Annexe projects.

Tangible fixed assets fund – being the net book value of the church’s tangible fixed assets.

Eco Group fund – designated for use by the Eco Group.

Food Bank fund – funds raised for donation to the Shrublands Food Bank.

Endowment fund

CK endowment fund – funds from a bequest made to the church.

Restricted funds

Church hall appeal fund – for use on the maintenance on the church hall. During the year, the fund balance was spent and the PCC decided to close the fund.

Capital projects restricted fund – for use on the new hall and Annexe projects.

Missen Fund – to be spent on children’s ministry costs.

Buildings restricted fund – money raised for building projects from restricted grants.

Garden fund – funds received for expenditure relating to the church gardens.

Pop In restricted fund – funds received for the Pop In from a restricted grant.

Restricted grants fund – income from grants and expenditure for repairs to the organ.

20

ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIATICAL PARISH OF ST GEORGE THE MARTYR, SHIRLEY, CHARITY NUMBER 1134140 FOR THE YEAR ENDED 31st DECEMBER 2025

15. Related party transactions

During 2025, Jan Payne, who is trustee, was also employed as Hall Manager and Church Administrator. Remuneration of £11,495 was paid during the year (2024: £11,051).

No expenses were paid to trustees during 2025 (2024: no expenses). Note that this does not include expenses claimed by the clergy for fulfilling their duties as members of the clergy.

The aggregate value of donations by PCC members was £13,054 (2024: £14,754).

In 2024, the charity paid Gleeds to fulfil the role of quantity surveyor as part of the Annexe building project. Martin Kennedy, who is employed by Gleeds, is the son-in-law of Susan and Ray Wheeler, who are both trustees of the charity. In the year, the charity paid £nil to Gleeds (2024: £12,000).

21