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2025-12-31-accounts

The Parish of Arundel with Tortington

Seeking and Sharing the Beauty of God, the truth of his word, and the goodness of his love

Annual Report For the year ended 31[st] December 2025

Contents

Page
Agenda 1
2024 Annual Parochial Church Meeting Minutes 2
Annual Report 3-14
Statement of Financial Activities 15
Balance Sheet 16
Notes for the Financial Statements 17-25
Independent Examiner Report 26

AGENDA

Annual Meeting 17[th] May 2026 at 11.30 am

A. Meeting of Parishioners

  1. Election of Churchwardens

  2. B. Annual Parochial Church Meeting

  3. Welcome and apologies for absence

  4. Approval of the Minutes of 31[st] May 2025

  5. Matters arising

  6. Election of 6 members of the Parochial Church Council

  7. Election of 4 lay member of Deanery Synod

  8. Annual Report for 2025

  9. Electoral Roll

  10. Safeguarding

  11. Finance Statement

  12. Fabric Report

  13. Appointment of Financial Auditor

  14. Any other business of which the Chairman has had prior notice.

  15. Chairman’s closing remarks.

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Minutes of the Annual Parochial Church Meeting of the Parish of Arundel with Tortington

Saturday 17[th] May 2025

A Meeting of Parishioners

Helen Summers and Ian Graham were re-elected for a further year. They were both thanked for their work over the last year and their support, advice and wise counsel especially to Fr. David.

B Annual Parochial Church Meeting

  1. Welcome and Apologies for absence: The Chairman welcomed everyone to the meeting, there were 17 present. Apologies were received from Fr Tim Newton, Helen Summers, Cate Burgess, Isabelle Pietersz, Fiona & Alastair Maxwell.

  2. Approval of the minutes of 19th May 2024: The minutes from APCM 2024 were approved.

  3. Matters arising: There were no matters arising.

  4. Election of 1 lay member of Deanery Synod: Marcus Clear was appointed.

  5. Annual Report for 2024: This had been circulated.

  6. i. Electoral Roll: In 2025 a new roll was drawn up. 70 members had responded and the parish office would be following up those who had yet to respond.

  7. ii. Safeguarding: Thanks were given to Helen Summers, the Safeguarding Officer. No major issues had arisen and minor issues had been dealt with by Helen and Fr David.

  8. iii. Financial Statement: Roy Haworth, the treasurer, had submitted the 2022 and 2023 accounts to the Charity Commission and the 2024 accounts were with the Independent Examiner. Two legacies in 2024 helped the accounts but we need to balance our income and expenditure better and increase our reserves. One suggestion was each adult member of the congregation to give an extra £1 per week. Ian Graham & Fr David both expressed thanks to Roy and the financial committee for sorting out the accounts in a clear way.

  9. iv. Fabric: The church was now entirely protected by a lightening conductor. The large redwood tree also had a separate lightening conductor paid for by Arun District Council. The Fabric committee was now doing preparatory work for work to begin on the south roof.

  10. Appointment of Financial Auditors: Roy Haworth proposed the appointment of Paxton Software Ltd as Independent Examiner. This was approved.

  11. Churchwarden Ian Graham spoke on behalf of the churchwardens to thank the PCC and the congregation for their support and the work the PCC do throughout the year. He also thanked Fr David for his guidance and leadership and the various talks given.

  12. Fr David was also very grateful to the PCC. He urged everyone to read Fr Tim’s article in the new edition of The Bell highlighting a national report which noted an increase in young people (18-24 year olds) attending church who were looking for clearer directions and were posing serious questions.

The meeting ended with prayer and blessing.

2

Annual Report for the Year Ended 31[st] December 2025

Administrative Information

St. Nicholas is situated in London Road, Arundel. It is part of the Diocese of Chichester within the Church of England. All correspondence should be addressed to the Parish Office, London Road, Arundel, West Sussex, BN18 9AT.

During the year and since the year end to the date of signing this report, the following served as members of the Parochial Church Council (PCC):

PCC Secretary: Margaret Gibson Parish Safeguarding Officer: Helen Summers

Structure, Governance and Management St. Nicholas'

The PCC is a charity registered with the Charity Commission, Registered Charity Number 1134404. The method of appointment of PCC members is set out in the Church Representation Rules 2017. PCC members are responsible for supporting the Vicar in the mission and ministry of the church, the parish finances and maintaining the church building.

The full PCC met four times during the year. Given its wide responsibilities the PCC has a number of committees each dealing with a particular aspect of parish life. These committees, which include Fabric, Finance, Pastoral and Mission, Heritage, and Social Events, are all responsible to the PCC and report back to it regularly with minutes of their decisions being received by the full PCC and discussed as necessary. Since the pandemic, only the Fabric and Finance committees met regularly in 2025. It has been agreed that other committees shall be reconvened as the need arises.

The PCC is committed to the safeguarding, care and nurture of all the members of the parish and takes due regard to guidance issued by the House of Bishops on matters relating to the safeguarding of children and vulnerable adults.

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Trustees’ Annual Report

Aims and Purposes

St. Nicholas' Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, the Reverend Canon David Twinley, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church of St. Nicholas, London Road, Arundel, and the churchyard of St. Mary Magdalene, Tortington.

Objectives and Activities

When planning our activities for the year we have considered the 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 people to live out their Christian faith as part of our parish community through:

Worship and Prayer

The church is open daily for prayer. There are a variety of services during the week including the celebration of the Eucharist on Tuesday, Wednesday and Friday and services at 8am and 10am on a Sunday, with Choral Evensong on the first Sunday of each month.

There were 156 parishioners on the Electoral Roll in 2024. The average number in the congregation at the Sunday 10 am Eucharist was 88; 18 at the 8am service and 22 at the monthly Sunday Evensong.

During the year there were 9 funerals in St. Nicholas' and one interment of ashes in the churchyard. There were two weddings. There were 19 baptisms.

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Pastoral Care

Most of the pastoral care is undertaken by the clergy. This includes home visits during times of sickness and bereavement, regularly visiting St Richard’s Hospital and the Priory Care Home and taking communion to any who ask to receive holy communion at home.

The Healing and Prayer Group has continued to meet online throughout the year. Every week they pray for those on the prayer list and for those who have requested it. Prayers for healing are offered in person at 10 am once a month.

The three Authorised Lay Ministers support individuals in the community.

Sunday Group

Our Sunday Group for primary school-age children (aged between 4 – 11 years) continues to be an important part of our family focus. The Group has a healthy register of children (39 registered, average 8-12 each session) but just 3 volunteers on the roster (2 leaders, 1 helper) so we are looking to recruit more volunteers. The group is held every Sunday during the 10am service during term time other than the first week of each month which are Family services when the children are encouraged to read and serve as acolytes in the Sanctuary. The children attending are from a number of local schools but predominantly ACE. During the session they look at the day’s Gospel reading using relevant activity or craft to help understand the message. There are also occasional guest speakers from the Clergy or congregation that give variety to these sessions.

Youth Group

This year we have continued to develop our Youth Group and get young people involved in a number of exciting activities. We have extended membership of the group so it is now for children from Year 5 and above. The sessions are designed to encourage them to maintain a link with the church as they move into secondary school. We have 16 children on the register and a regular attendance of 8-10 children for each session which meets about once a month. This year we put on an ambitious play about Queen Victoria’s visit to Arundel. The group acted in the play as well as making props, providing music and working backstage – it was a resounding success and over £500 was raised from donations.

The sessions continue to cover a wide range of projects including art and craft, bat watching, archaeological digs, visits up the church tower, den building and cooking as well as times for discussion and exploring faith. Plans for the rest of the year include making a time capsule for the parish garden, creating bat hotels and running a stall at the church fete.

Safeguarding

We state as a parish,’St. Nicholas' Parochial Church Council is committed to the safeguarding, care and nurture of all our members. We recognise that safeguarding is everyone's responsibility. We are committed to implementing all safeguarding policies and practical guidance issued by the House of Bishops in April 2021.’

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'Safeguarding is at the centre of our faith, in our practice, in our worship, in our praying and in our believing. In other words, safeguarding needs to become integral to the very DNA of the church rather than an appendage, with good safeguarding behaviours flowing naturally and intuitively'. As a result the following are in place:-

We fully support the Parish Dashboard initiative in the Diocese which not only displays our progress on meeting all the expectations and legal obligations for rigorous safeguarding practice, but also offers support and guidance and training for the PSO and PCC to achieve our aims.

We now have 17 members of the congregation with up to date First Aid training. Eleven undertook a day’s training on 9 September 2023 and there are six who require a certificate for their workplace and are willing to be called upon at church. The First Aid box has been updated and the names of the First Aiders are posted in the church porch.

Mission and Outreach

Canon David keeps in touch with parishioners through regular notices and pew sheets on Sundays. St. Nicholas' is proud of its reputation in giving a warm welcome to visitors, not only on Sundays and at other services but on weekdays, through the system of daily stewards on duty. We remain excited by the number of daily visitors to the church and humbled by their positive comments and the far flung places from which they have come!

Monthly community lunches were introduced in 2022, in response to the numbers of more vulnerable and lonely people we supported through the pandemic. Although we wish to continue to offer practical support and friendship to these people, we were delighted to welcome more new friends in 2025. It is particularly pleasing to welcome guests from all sections of the community. It is popular and much appreciated. Numbers attending increased to a regular 45 – 50 guests through 2025. Diners have enjoyed the musical entertainment this year with Fr Tim singing to Fr David’s accompaniment on the piano!

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St Nicholas continues to offer a wide range of activities and events to engage the local community acting as a hub for social occasions as well as offering safe space and opportunities for reflection and prayer:

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surrounding area. The grass-cutting regime in the churchyard was modified to improve visibility of different species, and the natural primrose display in the south-east area of the church prompted many visitors to pause and appreciate the setting. Grass paths were established along medieval routes across the churchyard, and increasing numbers of people took note of the historic Maison Dieu (medieval hospital) boundary walls

Ecumenical Relations

St Nicholas has always maintained good relations with Arundel’s Roman Catholic community. During Lent 2025, the Cathedral shared the weekly Stations of the Cross reflections with St Nicholas.

Supporting Charities

St Nicholas has supported Turning Tides (for homeless people in Worthing and Littlehampton) and Diocesan Family Support Work together with the Littlehampton Food Bank.

A major outreach project comprising both financial and practical support is undertaken by the FEAST project (For Educational and Social Transformation) for the fishing communities in Tamil Nadu, Southern India. £68,800 was raised through sponsorship and donations in 2025. This includes a £3000 transfer from the German, Stegaurach account. It was due to this link that we first became aware of the India project and as the Stegaurach account was to be closed, it was felt appropriate that some of the funds should go to support FEAST. This money has now been used to build a house for a very needy family. 197 children were supported in their education, together with 61 elderly people and 4 Nursing students. This project makes a difference to some of the poorest of the poor in Tamil Nadu and continues to need our support.

Friends of St Nicholas

Friends’ activities in 2025 included an afternoon with Fr. Andrew Wadsworth with ‘a day in the life of a vicar’ – an event shared with Friends of St Leonards South Stoke. The Friends’ Choral Evensong took place on 8th June with a reception in the Collector Earl’s Garden with a jazz quartet. Then on September 20th we held a concert to celebrate the 500 th anniversary of the Arundel Choirbook. The concert was given by the Iken Scholars, a London based renaissance choir, organised in association with Lambeth Palace Library with the generous support of an anonymous local sponsor. The event was attended by over 200 people.

The Swallow Club speakers this year were Michael Ward – (Arundel resident and author of a new biography of Sidney and Beatrice Webb); Prof. Hugo de Burgh (an expert on China culture, industries and policy) and Prof. Anne Curry (Agincourt specialist).

Our income sources were as follows:

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As at December 31 st 2025 the Friends have £368,421 for the Church to call on when required. Of that total, restricted funds are: West Window fund - £17,000 and The South Aisle fund £108,000.

Heritage Projects

Dissemination of details concerning the rich history of St Nicholas' Church were regularly shared via stewards all day on a Monday, and during Tuesday and Wednesday mornings. The number of visitors is increasing and feedback within the visitor book is overwhelmingly positive.

Heritage details are extensively shared with pupils from ACE, amplified by pupil visits to the church. This work is being carefully catalogued so that it can be offered electronically and physically to all schools in the Deanery as part of the 2025 application to the Heritage Lottery Fund.

Maintaining the Fabric of the Church

St Nicholas’ benefits from regular building care, much of it delivered by volunteers. In 2025, Monday mornings remained the key time for cleaning, minor repairs, and practical problem-solving. The Holy Dusters, led by Jean Whittaker, continued to make a clear and positive difference throughout the church and many tasks were completed across the estate. Pete Cowley and Fred Long tackled repair and maintenance work on the roof, inside the church and within the old boiler house and, with Henry Whittaker’s support, made regular trips to the recycling centre in Chichester. Jeannie Saunders and Debbie Flint worked hard on internal upkeep, and Charles Smiles, alongside his worship focused verger duties, led several health and safety routines, including checking portable electrical appliances.

Outside, Karimah and David Butcher again provided outstanding help in keeping the extensive Parish Garden grass neat and tidy. Griff Thornton’s care of the borders off the Church Drive remained a real asset, and her thoughtful attention increasingly extended to other areas of the churchyard. The PCC is extremely grateful for this regular, dependable, skilled care.

In 2025, His Grace the Duke of Norfolk generously agreed to fund a new access ramp and entrance. Terry Tunmore oversaw the work, and the year ended with the project about half completed.

In summer 2025, outdated security cameras and alarms inside the church were replaced via a 100% grant from the Home Office.

St Nicholas’ has been Grade I listed for more than 50 years. It also continues to carry Historic England’s “At Risk” designation. Between 2008 and 2022, around £1 million was invested in major works, including surface-water drainage, repairs to all faces of the tower, and renewal/ repair of most of the church roofs.

In 2025, key priorities remaining were the condition of the south aisle roof, the West Window, and the surface-water drainage from the West Porch onwards—work that is important if the “At Risk” status is

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to be lifted. Further concerns were the need to improve physical access into the church, the poor condition of walls above the vestry (allowing ongoing water ingress), and the seating and security of all the other stained-glass windows.

From 2022 onwards, the PCC—through parish fundraising, and with staunch support from the Friends of St Nicholas’ Church—worked to assemble a funding package. Together with an intended £250,000 National Heritage Lottery Fund grant, this was designed to enable repairs to the south aisle roof and the walls above the vestry. A significant element was the Listed Places of Worship (LPOW) VAT refund, originally expected to be around £70,000; before an application could be made, the scheme rules changed and refunds were capped at £25,000. As a result, the project scope had to be reshaped and the proposed work to the walls above the vestry removed from the package. A revised grant application was submitted in early October 2025. At submission, the funding assumptions were Parish contribution £33,217; Friends contribution £140,000; grant request £250,000; and an LPOW VAT refund of £25,000. No announcement regarding the grant application was received in 2025.

St Mary Magdalene Church, Tortington

During 2025 services, led by Canon David, were held at Tortington. The Friends of Tortington Church provided a variety of events raising funds to cover the maintenance costs of the church and increasing funds available for renovation of the bell turret. By the end of 2025, the Friends had raised over £10,000 towards the proposed repair work. St Nicholas’ Church PCC continued to fund care of the churchyard.

People

Grateful thanks and appreciation go to our incumbent, Fr David and Fr Tim, our curate, for all that they bring to our lives as Christians. Worship forms the very core of our lives at St Nicholas and we appreciate the care, love and commitment they both invest in opportunities for worship at St Nicholas. We are very fortunate. Thank you, too, to Fiona Maxwell, the Parish Administrator, whose patience, calm and hard work support us all. We cannot manage without her!

St. Nicholas' has always been extremely fortunate in the number of people willing to carry out a multitude of voluntary tasks. Special thanks should be given to Fr Andrew Wadsworth for his ministry and regular faithful assistance at both church and school services. Thanks are also due to Roy Haworth, the Treasurer and the current Finance Team of Diane Somerville and Steven Trigg.

Much appreciation is due to Sarah Plumley, as always, our gifted organist and choral trainer, and to the choir for their great support and loyalty as well as their wonderful singing.

We thank the teams of loyal readers, servers, thurifers and intercessors who, with integrity and quiet efficiency, engage with and support the clergy to deliver services.

The team of sidesmen and stewards are ably led by Verger, Charles Smiles and are a reliable and consistent support at every service throughout the year.

Many thanks and appreciation to Ali Maxwell and his team of kitchen and waiting staff. They have catered for many occasions held at or for the church with exceptional skill (in a very small space) and very good food.

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We thank John Ward who has continued to carry out some high quality repairs and renovations in metal and wood work in the church. Not only has he saved the church from high costs, but he has enhanced the beauty and prolonged the life of several precious features in the church with his craftsmanship. Of particular note this year was his repair of the church’s Stations of the Cross.

Thank you, too, to Griff (Sarah Jane Thornton) for the care and attention she gives to churchyard garden as well as all the physical labour she puts in and to Karimah and David Butcher and Shayne Miller for their grass cutting.

Alison Wilkinson stepped down during the year from her role as Cafe Lead. We thank her for all her hard work, her energy and dedication and her wonderful baking! We also appreciated her very successful raffles during the year.

As always, much appreciation is due to the flower arranging team, for the uplifting impact their inspirational work brings.

The church benefits greatly from the hard work of the Holy Dusters who make such a noticeable difference with their weekly cleaning regime. Thank you to Jean Whitaker and her team.

Finally, much grateful thanks and appreciation go to all the many teams of people: bell ringers, flower arrangers, sanctuary servers, repairers, bakers, the coffee rota, stewards, sidesmen, cleaners and all others who contribute to the smooth running of the church, its mission and its community events.

. Please accept sincere apologies for any volunteers inadvertently omitted from this report

Arundel Church of England School

Arundel Church of England Primary School (ACE) continues to flourish as a vibrant, inclusive and distinctly Christian community, rooted in its vision to “inspire us to grow into the people God is calling us to be.” The school remains deeply grateful for the ongoing and valued support of St Nicholas Church. In particular, the regular contribution of Fr David and Fr Tim to

collective worship enriches the spiritual life of the school community. Their presence, alongside that of Fr Andrew—who continues to deliver inspirational acts of worship—ensures that worship remains meaningful, engaging and firmly grounded in Christian teaching. The Church’s commitment to inclusivity is also evident through its generous financial support, enabling all

children to access both day and residential trips regardless of their personal circumstances. This reflects a shared vision of equity, dignity and opportunity for all. The partnership between the PCC and the school remains strong and mutually enriching. This is evident not only through governance links but also through shared activities. For example, pupils in Years 4, 5 and 6 have each

contributed to Sunday services, taking on or shadowing key roles. These opportunities deepen pupils’ understanding of worship and strengthen their sense of belonging within the wider church community.

Andrew Simpson, Headteacher, continues to play a significant role both locally and nationally. He has now chaired the Deanery Group of schools for the past four years and represents the Church of England on the SACRE committee. He has also been a co-author of the new West Sussex Agreed Syllabus for Religious Education. In addition, he is actively involved in Flourishing in Christian Schools, a Church

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of England initiative, and contributes to the international Engaged Leaders programme led by Baylor University in Texas. This global collaboration brings together Christian organisations from across the world, including New

Zealand and Canada, to explore how Christian education can best enable all children to flourish through a strong and lived Christian ethos.

The school has been recognised by the Diocesan Board of Education as the highest performing school in Key Stage 2 attainment in the Diocese for 2025, marking a second consecutive year of this significant achievement. This success is underpinned by the school’s unwavering commitment to its Christian vision and its strong culture of care, encouragement and high aspiration for every child.

Sport continues to be a major strength of the school, with notable successes across a range of activities. These achievements are supported by a wide programme of before- and after-school clubs, made possible through the dedication of staff and volunteers who generously give their time to coach and support pupils.

ACE continues to be highly regarded within the local community for the breadth and quality of its provision. This includes its strong Christian ethos, a rich and engaging curriculum, opportunities to work with a wide range of visiting experts, and an extensive programme of whole-school and class-based projects. The school is also committed to charitable work at local, national and global levels, encouraging pupils to live out values of compassion, service and justice.

In all that it does, the school seeks to nurture confident, compassionate and thoughtful young people who are well-equipped to make a positive difference in the world as ACE UPSTANDERS!

Finance Committee

The Finance Committee is charged by the PCC to ensure that the financial affairs of the church are handled prudently and in accordance with Charity Law. The Committee, which includes the Treasurer, reports to the PCC Meetings. The Committee sets and monitors a budget for recurrent costs (e.g. church running expenses, maintenance, Diocesan Parish Share) and income from the Parish Giving Scheme, collections, Gift Aid and appeals. Working with other church committees the aim is to ensure the financial stability of St. Nicholas' with Tortington.

In 2025 contributions via the Parish Giving Scheme have remained much the same as 2024. A very important aspect of the PGS is the Gift Aid received on a substantial number of contributions. All parishioners are encouraged to make their regular, hopefully inflation linked, giving through this scheme, particularly as it assists in recovering Gift Aid and minimising administration.

We have continued to recover VAT on maintenance work through a government scheme which has helped with some major activities however the new Government has stopped the scheme March 31st 2026. We are hopeful that another scheme is introduced and we are waiting to understand how that might work.

There have been no major projects during the year with a number of projects being completed from 2024 and preparations being made for the Lottery Fund bid for the South Aisle roof work.

The balance of unrestricted General income and expenditure this year has dropped significantly and we

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are showing a deficit of £3,329 (2024 - surplus £9,196). The church fete raised a significant amount in 2025 however interest on our deposit accounts has declined a little and despite again having some generous legacies that were allocated to General funds, overall our expenditure is climbing in line with inflation.

Total funds at the balance sheet date were £144,429 (2024 - £136,319). Of these £113,848 (2024 - £102,409) are held as restricted funds and £30,581 (2023 - £33,910) are held as unrestricted funds. The charity does not have any funds held as tangible fixed assets and therefore free reserves are equivalent to unrestricted funds.

A further £26,102 (2024 - £27,285) of restricted reserves are held as fixed asset investments which have declined a little. However we fully expect to see them recover over time and have no plans to realise those funds at present.

It is the Trustees' policy to hold reserves equivalent to 6 months' expenditure. Currently this would amount to around £39,000 (not including Parish Share costs) and we are currently approx. £6,000 short of this and the PCC will be looking at how to limit expenditure other than the Parish share in 2026. Steps have already been taken on office expenses, utility bills and changing the Independent Examiner has made a saving.

The project to create a Parish Garden on land made available from the Norfolk Estate adjacent to the Churchyard has been completed and the Norfolk estate have covered all the costs and the Parish Garden fund has been closed down.

A number of other Restricted funds which had very small amounts in them have been consolidated with other funds which had a similar purpose. This is helping to simplify our accounts and ensure our money is being put to the appropriate use. As part of this, a transfe was made in December from the Steguarach fund to enable a House to be built for the FEAST project.

Paxton Software Ltd will continue to act as our Independent Examiner.

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing a Trustees' report and the Financial Statement in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to Charities in England and Wales requires the Trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements the Trustees are required to:

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The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts & Reports) Regulations 2008 and Trust Deed. They are responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the PCC on 18[th] April 2026 and signed on its behalf by The Revd. Canon David Twinley, Incumbent

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Restricted TOTAL TOTAL
Funds Funds FUNDS FUNDS
2025 2025 2025 2024
Notes
£ £ £ £
Income from:
Donations and legacies 2a 127,355 85,214 212,569 200,867
Other trading activities 2b 23,568 - 23,568 20,716
Investments 2c 2,521 983 3,504 3,940
Charitable activities 2d 2,381 - 2,381 5,595
------------ ------------ ------------ ------------
Total income 155,825 86,197 242,022 231,118
_ _ _ _
Expenditure on:
Raising funds 3a 2,481 - 2,481 2,531
Charitable activities 3b 3,537 69,300 72,837 44,512
Ministry & Church costs 3c 153,137 4,274 157,411 170,761
------------ ------------ ------------ ------------
Total expenditure 159,155 73,574 232,729 217,804
_ _ _ _
Net (expenditure)/income
before transfers (3,330) 12,623 9,293 13,314
Gross transfers between funds - - - -
_ _ _ _
Net incoming resources
before other recognised gains & losses (3,330) 12,623 9,293 13,314
Gains / (Losses) on investment assets - (1,183) (1,183) 608
_ _ _ _
Net movement in funds (3,330) 11,440 8,110 13,922
_ _ _ _
Total funds brought forward
at 1 January 33,910 102,409 136,319
Total funds carried forward
at 31 December 30,580 113,849 144,429
======= ======= =======

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

BALANCE SHEET AT 31 DECEMBER 2025

2025 2024
Fixed assets Notes £ £
Tangible fxed assets 5 0 0
Investments 6 26,102 27,285
----------- -----------
Total fixed assets 26,102 27,285
Current assets
Debtors 8 16,385 12,826
Short term deposits 60,100 60,100
Cash at bank and in hand 43,355 43,047
----------- -----------
119,840 115,973
Creditors: amounts falling due within
one year 9 1,513 6,939
------------- -------------
Net current assets 118,327 109,034
------------- -------------
NET ASSETS 7 144,429 136,319
======= =======
Funds
Restricted funds 11 113,849 102,409
Unrestricted funds 11 30,580 33,910
------------ ------------
144,429 136,319
======= =======

Approved by the Parochial Church Council on 18th April 2026 and signed on its behalf by:

I Graham - Churchwarden

H Summers - Churchwarden

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

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

1 Accounting policies

a Accounting convention

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Parochial Church Council of St Nicholas, Arundel meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

Funds held by the PCC are:

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

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

c Income

All incoming resources are accounted for gross.

Donations and legacies

Collections are recognised when received.

Planned giving receivable is recognised when received.

Income tax recoverable on Gift Aid donations is recognised when it is due.

Grants and legacies are recognised when the PCC recognises that an inflow of economic benefit is probable.

Income from investments

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

All other income

All other income is recognised when it is receivable.

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

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

c Income (continued)

Gains and losses on investments

Realised gains are recognised when the investments are sold.

Unrealised gains and losses are accounted for on revaluation on 31 December each year.

d Resources used

Resources expended are accounted for on an accruals basis and are accounted for gross.

Grants

Grants and donations are accounted for when paid over, or when an outflow of economic benefit is probable.

Church Activities

The diocesan parish contribution is accounted for when paid.

e Fixed assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by section 10 of the Charities Act 2011.

Moveable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected. For inalienable property acquired prior to 2001 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 2001 have been capitalised in the accounts and depreciated over their useful economic lives (see below).

All expenditure on consecrated or beneficed buildings, and individual items costing less than £1,000, are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:

Office equipment consisting of: Fixtures and fittings 15% straight line Computer equipment 25% straight line Grand piano 10% straight line Inalienable fixed assets 10% straight line

Investments

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

f Current assets

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

Short-term deposits include cash held on deposit with CBF Church of England Funds.

18

PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

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

2 Income Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL
Funds Funds FUNDS Funds Funds FUNDS
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
a Donations and legacies
Planned giving 62,489 - 62,489 63,460 - 63,460
Collections at all services 10,474 309 10,783 9,046 343 9,389
Sundry donations and appeals 12,956 84,905 97,861 32,617 60,691 93,308
Income tax recoverable 19,120 - 19,120 19,710 - 19,710
Legacies 22,316 - 22,316 15,000 - 15,000
127,355 85,214 212,569 139,833 61,034 200,867
b Other trading activities
Fetes and other fund-raising events 23,568 - 23,568 20,716 - 20,716
c Investment income
Dividends and interest 2,521 983 3,504 2,939 1,001 3,940
d Charitable activities
Fees from weddings etc 2,381 - 2,381 5,595 - 5,595
---------------
28,470 983 29,453 29,250 1,001 30,251
---------------
---------------
Total income 155,825 86,197 242,022 169,083 62,035 231,118

19

PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

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

3 Expenditure
Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL
Funds Funds FUNDS Funds Funds FUNDS
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
a Raising funds
Fete & appeal costs 2,263 - 2,263 2,475 - 2,475
Corpus Christi 69 - 69 56 - 56
Other expenses 149 - 149 - - -
--------- --------- ---------- --------- --------- ----------
2,481 0 2,481 2,531 0 2,531
--------- --------- --------- --------- --------- ---------
b Church activities
Missionary and charitable giving
Overseas
- FEAST 68,800 68,800 - 40,700 40,700
Community Lunches 3,334 - 3,334 3,484 - 3,484
Other 203 500 703 128 200 328
--------- --------- --------- --------- --------- ---------
3,537 69,300 72,837 3,612 40,900 44,512
--------- --------- --------- --------- --------- ---------
c Ministry costs
- diocesan parish share 74,929 - 74,929 74,929 - 74,929
- other clergy costs 12,143 - 12,143 6,812 - 6,812
Church running expenses 18,611 - 18,611 21,923 - 21,923
Church maintenance 5,889 4,199 10,088 9,721 17,016 26,737
Upkeep of services 40,542 75 40,617 38,160 - 38,160
Depreciation - - - - - -
Governance costs 1,023 - 1,023 2,200 - 2,200
---------- --------- ---------- ---------- --------- ----------
153,137 4,274 157,411 153,745 17,016 170,761
---------- --------- ---------- ---------- --------- ----------
---------- ---------- ---------- ---------- ---------- ----------
Total resources expended 159,155 73,574 232,729 159,888 57,916 217,804
====== ====== ====== ====== ====== ======

20

PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

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

4 Staff costs 2025 2024
£ £
a Wages, salaries and social security costs 30,160 29,160
------------ ------------
30,160 29,160
------------ ------------

During the year the PCC continued to employ a Parish Secretary and an Organist.

No staff received remuneration greater than £60,000 in either year.

b Transactions with PCC members

There were no expenses reimbursed to members and no members received any

remuneration or other benefits during the year. There were no other disclosable transactions in respect of PCC members, nor persons closely connected to them, nor other related parties.

5 Tangible fixed assets

Tangible fixed assets
Office Grand Inalienable Total
Equipment Piano Assets
Cost £ £ £ £
At 1 January 2025 5,513 3,000 8,360 16,873
------------ ------------ ------------ ------------
At 31 December 2025 5,513 3,000 8,360 16,873
------------ ------------ ------------ ------------
Depreciation
At 1 January 2025 5,513 3,000 8,360 16,873
Provided in the year - - - -
------------ ------------ ------------ ------------
At 31 December 2025 5,513 3,000 8,360 16,873
------------ ------------ ------------ ------------
Net book amounts ------------ ------------ ------------ ------------
At 31 December 2025 - - - -
====== ======
======		 ======

The inalienable assets capitalised relate to items donated for the Lady Chapel, and have been depreciated over 10 years on a straight-line basis.

6 Investments £
Market value at 1 January 2025 27,285
Gains on annual revaluation (1,183)
--------------
Market value at 31 December 2025 26,102
__

Holdings at 31 December 2025

671 shares in CBF Church of England Investment fund (2024: 671 shares) 580 shares in COIF Charity Funds investment fund (2024: 580 shares)

21

PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

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

6 Investments (continued)
Investments (continued) 2025 2024
£ £
Upkeep of Tortington churchyard 3,685 3,838
F Tomkins Trust 3,374 3,515
Tyler bequest 5,261 5,480
Wiswell bequest 2,575 2,682
Eliza Rolls fund 11,207 11,770
----------- -----------
26,102 27,285
______ ______

The historical cost of the above funds is not known.

In 2006 application was successfully made to the Charity Commissioners to use the capital as well as the income from the various trusts. Assets previously classified as Endowment Funds were transferred to Restricted funds as at 1 January 2006.

7 Analysis of Net assets by fund

Analysis of Net assets by fund
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Investments - 26,102 26,102
Current assets 32,093 87,747 119,840
Current liabilities (1,513) - (1,513)
--------------- --------------- ---------------
30,580 113,849 144,429
___ ___ ___
Debtors
2025 2024
£ £
Income tax recoverable 8,327 5,648
PGS and GA for Dec 8,058 6,870
Misc debtors - 308
--------------- ---------------
16,385 12,826
___ ___
Creditors: amounts falling due within one year
2025 2024
£ £
Accruals for Fees owed to Diocese - 1,042
Accruals for Employers pension 126 231
Independent Examiner fees estimate 240 4,800
Misc Creditors 1,147 865
--------------- ---------------
1,513 6,938
___ ___

8 Debtors

9 Creditors: amounts falling due within one year

22

PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

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

10 Statement of funds
Balance b/f Income Expenditure Transfers, Balance c/f
01.01.2025 other gains 31.12.2025
and losses
Unrestricted funds
General fund 33,910 155,825 (159,155) 30,580
(Includes Designated funds)
_ _ _ _ _
Restricted funds
Belfry Fund 299 1,186 1,485
Collections fund 2,098 (2,098) -
Disabled Access 320 (320) -
Eliza Rolls Fund 9,757 329 (500) (314) 9,272
F Tomkins Trust 2,466 98 (141) 2,423
FEAST Indian Project 8,157 59,805 (68,875) 2,000 1,087
North/South Aisles Redev - 15,809 15,809
Parish Garden 12,587 (3,825) (8,762) -
Quiet Room Appeal 14,065 (14,065) -
Restoration Appeal 27,771 (27,769) 2
South Aisle Roof - 33,923 33,923
Stegaurach funds 9,052 (2,000) 7,052
Tyler bequest 6,666 152 (219) 6,599
Upkeep of Tortington Churchyard 5,371 738 (374) (153) 5,582
Vestry roof & walls - 25,000 2,097 27,097
Vicar's Discretionary Fund 250 (250) -
West Window fund 289 289
Wiswell bequest 3,261 75 (107) 3,229
_ _ _ _ _
102,409 86,197 (73,574)
(1,183)		 113,849
_ _ _ _ _
Total funds 136,319 242,022 (232,729) (1,183) 144,429
======= ======= ======= ======= =======

23

PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2024

10 Statement of funds 2024

Statement of funds 2024
Balance b/f Income Expenditure Transfers, Balance c/f
01.01.2024 other gains 31.12.2024
and losses
Unrestricted Fund
General fund 25,340 169,084 (159,888) (626) 33,910
___ ___ ___ ___ ___
Restricted funds
Belfry Fund 443 (144) 299
Collections fund 2,098 2,098
Disabled Access 320 320
Eliza Rolls Fund 9,377 320 (200) 260 9,757
FEAST Indian Project 1,716 47,141 (40,700) 8,157
F Tomkins Trust 2,292 95 79 2,466
Lightning Conductor - 12,263 -12889 626 -
Parish Garden 13,904 (1,317) 12,587
Quiet Room Appeal 14,065 14,065
Restoration Appeal 28,151 1,186 (1,566) 27,771
Stegaurach funds 9,052 9,052
Tyler bequest 6,394 149 123 6,666
Upkeep of Tortington Churchyard 5,578 807 (1,100) 86 5,371
Vicar's Discretionary Fund 250 250
West Window fund 289 289
Wiswell bequest 3,128 73 60 3,261
_ _ _ _ _
97,057 62,034 (57,916) 1,234 102,409
_ _ _ _ _
Total funds 122,397 231,118 (217,804) 608 136,319
======= ======= ======= ======= =======

24

PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

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

10 Statement of funds - (continued)

Fund details

Former endowment funds were transferred to restricted funds as at 1 January 2006 - see note 6. Capital as well as income may now be used for the specific purposes of the respective funds.

The main restricted funds at 31 December 2023 comprise:-

Belfry Fund For the improvement and upkeep of the Belfry Collections fund Consolidated into Vestry fund (fund closed 31/12/2025) Disabled Access Consolidated into N/S Aisle redevelop fund( fund closed 31/12/2025) Eliza Rolls charity Payments to the elderly and needy of the parish. F Tomkins trust Upkeep of the Tomkins window and general fabric of St Nicholas Church. FEAST Indian Project A grassroots charity in southern India helping the poor through educational sponsorship, support for the elderly, housebuilding and help with small enterprises. North /South aisle redevelop Fund to develop the church interior and add disabled access Parish Garden Transferred to Vestry fund with donor permission (fund closed 31/12/2025) Quiet Space Appeal Transferredwith donor permission to N/Sredevelop (fund closed 31/12/2025) Restoration Appeal Transferred to South Aisle roof (Fund closed 31/12/2025) South Aisle Roof Fund to support HLF funded repair of South Aisle Roof and Walls Stegaurach Link Money held for use for ecumenical visits to and from our Link Parish in Germany. Tyler bequest Upkeep of St Nicholas Church. Tortington churchyard The PCC is responsible for the upkeep of Tortington churchyard. Vestry roof and walls Repais to Vestry external fabric Vicar's Discretionary Fund Consolidated to Eliza Rolls Fund (fund closed 31/12/2025) West Window fund Holds money donated for the repair of the West Window. Wiswell bequest Upkeep of Tortington church and churchyard.

11 Connected charities

The Parochial Church Council has a connected charity, Friends of St Nicholas Church Arundel, formerly St Nicholas Building Trust, the main object of which is the maintenance of the church of St Nicholas, Arundel. The Trust may be contacted via the Trustees, c/o St Nicholas Parish Office, London Road, Arundel, BN18 9AT.

25

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of The Parochial Church Council of the ecclesiastical parish of St Nicholas with Tortington, Arundel On accounts for the year ended 31 December 2025 Charity no 1134404 Set out on pages 1 to 7 (One to Seven) Including this report I report to the trustees on my examination of the accounts of the above charity I'the Trust") for the year ended 3111212025 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(51{b) of the Act. Independent I have completed my examination. l confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records,. or the accounls did not Comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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 ofthe accounts to be reached. Signed: Darren Warren Date: 0410612026 Name: Darren Warren - Paxton Independent Examiners Relevant professional qualification{sl or body (if any): FMAAT Address: 61 a High Street South Rushden Northants, NN10 ORA