2025
Trustees Annual Report and Financial Report
The Ecclesiastical Parish of Durrington in the Diocese of Chichester Charity Registration Number 1134809
Trustees Annual Report and Financial Report
of
The Parochial Church Council of the Ecclesiastical Parish of DURRINGTON
St Symphorian
St Symphorian’s Church, Durrington Hill, BN13 2PU
Registered Charity no.1134809
For the year ended 31st December 2025
CONTENTS
Page 1 Trustees annual report 1 Statement of financial activities 2 Balance sheet 3 Notes to the accounts 13 Report of the independent examiner Website: www.stsymphorians.co.uk Incumbent: Fr Paul Nash Independent Andrew Carter ACMA examiner: Financial Director, CKC Controls Ltd Bankers: Charity Aid Foundation (CAF) Bank Churches, Charities and Local Authorities (CCLA) Lloyds Bank PLC
St Symphorian’s Church, Durrington Trustees Annual Re ort for 2025 p
Our aims and purposes as a charity
Durrington Parochial Church Council (PCC) has the responsibility of cooperating with the Vicar, Fr Paul Nash, 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 St Symphorian’s Church and the Parish Centre.
We are also responsible for our property in Vancouver Close, which is privately let.
What we planned to do to achieve our charitable objectives
When planning our activities for the year, the PCC considered the Charity Commission’s guidance on public benefit and in particular, the specific guidance on ‘charities for the advancement of religion’.
The council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.
For 2025 we planned the following objectives and activities to fulfil our aims:
-
Enabling as many people as possible to worship at our church
-
Enabling as many people as possible to become part of our parish community
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Teaching, baptising and nurturing new and existing believers
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Maintaining an overview of worship throughout the parish
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Considering how services can involve the many groups that live within the parish
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Putting faith into practice, through prayer and scripture, music and sacrament
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Offering worship and prayer, learning about the Gospel, in small group situations
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Promoting the gospel and assisting people from all walks of life to find life in Jesus Christ
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Providing pastoral care for people living in the parish
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Providing assistance to the poor and needy of the parish
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Giving in accordance with our charitable objectives
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Reaching out to the wider community through social events and activities
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Maintaining the fabric of the church and the Parish Centre as a place of worship and for the community to enjoy.
What we achieved and how we affected beneficiaries’ lives
Attendance at worship
The church family welcomes visitors from within as well as outside the parish boundary; visitors attend by personal choice, and it is a great pleasure to welcome anyone from all walks of life to take part in the life of the church. We can attest that the voluntary attendance to worship the Lord Jesus Christ is a major demonstration of the public benefit of our activities.
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Over the course of the year we had an average regular congregation of just over 50 people attending Sunday Mass and public worship. Visitors and new worshippers are always given a warm welcome which is often commented upon.
We look to encourage the deepening of faith for all ages, and, alongside the provision of the Mass, there is a programme of worship for young people which includes children’s church, craft mornings and a regular Pram and Toddler Group open to all in the community. We have also had parade mass for the First Durrington Scouts together with local Brownies, Guides and Rangers, which are well attended. These creates an
The new heating system in the hall has made a real difference. The group no longer reduces in members through the winter months
opportunity for families who do not normally attend a church service to interact with the regular congregation.
No Lent Course was held in 2025. A BCP Holy Communion service was offered on Tuesday mornings during Lent, followed by Stations of the Cross. These weekday services were well attended and much appreciated. A Warm Space (with hot drinks and fellowship) followed these services during Lent and proved very popular.
The Holy Week and Easter liturgies were observed with good numbers in the congregations.
Over our Easter Celebrations we had over 100 attending what is a joyous time of the year. Christmas is a very special time of celebration, and many sections of the community come together to join in the services. During Advent over 500 attendees came to our various services and concerts which included the Christingle service with contributions from our local Guiding Units. Turning Tides, the Alzheimer Society and two local schools also held their individual carol services in the church.
Our traditional Carol Service and Christmas Eve Crib Service were well attended with over 150 people present. Midnight Mass and Christmas Day Mass were celebrated with congregations of 74 people.
Teaching, baptising and nurturing new and existing believers
In 2025 there were three weddings, one funeral conducted for parishioners, and six baptisms.
This year saw a new development with regular Saturday morning sessions reading and studying Gerald Hughes’’book God of Surprises . These reflective sessions are led by our Authorised Lay Minister and have included time for prayer and sharing. This has enabled an enrichment of our faith and closer fellowship with one another.
The Annual pilgrimage to Walsingham took place in June. As ever, it was a joyful and moving time for the fourteen pilgrims
We sometimes welcome individuals from an in-patient mental health unit situated within a 5-minute walk. They are made to feel a part of our community before moving back to their own homes.
Evangelism and Outreach
Our Autumn Fayre was very successful and proved to be a good opportunity for outreach to the wider community. During the year the ‘You’ Group, Book Club, Knit and Chat and the Pram and Toddler Group continued to meet in our church hall, together with other regular users.
It is great the clubs like the Pram and Toddler Group are open during holidays when parents need these facilities
We have had a number of social and fundraising events
including the Heritage and Ride and Stride weekend in September, and in particular we have had full houses at the Ronnie Smith Big Band concerts. We also ran a stall and games at the annual Durrington
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Festival, a large community event held on the recreation ground next to the church. These events help to highlight our presence in the local community and bring in much needed funds.
Our Mission Action Plan continues to move forward albeit slowly and is being kept under review.
The links with two local non-church schools continue to strengthen, encouraged by our Authorised Lay Minister. He has taken groups from The Laurels and Hawthorns Primary schools around the church and been instrumental in R. E. lessons in the church, as well as carol services.
We have continued to produce the monthly parish magazine and endeavour to let as many people as possible have copies. A weekly mailshot is sent out to keep people appraised of what we are doing as well as Facebook and our website which gives access to the wider community.
The popular craft mornings are regularly held in the church with takeaway bags of crafts also available should families prefer to take them home rather than work in the building. These craft mornings are attended by many families from the wider community who rarely have any contact with the church, and it is encouraging to find that with these interactions we do raise an interest in our activities.
Provision of the church buildings for people to enjoy
Both the parish centre and the church are available for I was surprised how lovely the lettings. The parish centre has one of the largest halls available in the locality, together with a smaller hall. Both space was inside the church and halls are used for a variety of events both our own and how beautiful it is. others from the area including our Pram & Toddler Group
together with a number of regular hirers such as keep fit, martial arts, Rangers, Guides and bowling. The hall is a popular venue for birthday parties and celebrations. The smaller hall has regular bookings of various support groups.
These activities do bring people from the wider community into our environment, and it is good to see people being able to socialise, enjoy themselves and be involved in activities and entertainment which is inexpensive or free. Having the opportunity for people of all walks to gather and meet socially provides an occasion to interact and get to know other members of the community and, for some, helps to combat issues such as loneliness and other problems. Some good friendships, both personal and with the parish, have also been formed over time.
The Church is also used for social gatherings. It is used regularly by a swing band for their rehearsals and concerts and is available for other events. During the year a monthly dementia friendly community choir meets in the church to sing and socialise. They are supported by volunteers from St Symphorian’s. A joint dementia friendly choir concert with three local groups was held in the autumn, and a Christmas carol concert, followed by lunch in December. Once again this brings in members of the public who would never dream of coming into a church and finding that it is normal and welcoming.
Deanery Synod Report
Two meetings were held last year, one in May at St. James the Less, and the other at St. Andrew’s, Ferring in October. The Diocesan Environment Officer, Rev’d Buff Stone addressed the first meeting, stepping in as Colin Perkins (Diocesan Safeguarding Officer) was unable to attend. Rev’d Buff spoke about how to help with heating churches as well as saving money. She also spoke about the eco – awards scheme and the parish environment support network online.
The meeting ended with Fr Felix Smith announcing his resignation as Rural Dean.
The second meeting was at St. Andrews, Ferring, the home church of the new Rural Dean, The Revd Shirley Tupper. The Speakers were from Worthing 4 Refugees, helping people build new lives, from Mission Direct, working on oversees projects.
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In 2025, Chichester Diocese celebrated 950 years since its foundation. As part of the celebrations, Dr Earl Collins offered online training courses for developing lay people in deepening their faith. Bishop Ruth lead three pilgrimages for young people: a hike along the South Downs, a day walk ending at the Cathedral, and another day walk near Alfriston.
Many other celebrations took place, including a special evening event held at Broadwater Parish Church.
Spatial reordering of the church buildings and future projects
In accordance with the trust deed of the Sharp Fund, the PCC has used the interest from the capital investment to improve the church building. Regular maintenance was undertaken on the church and planning commenced on installing a new icon of St Symphorian. This will be part of the project to relocate the tabernacle to the east end of the church.
During 2025 work started on the upgrade of the church hall. Three projects, totaling £107,897, have been undertaken including the retiling and insulating of the main hall, removal of the false ceiling and installation of new heating and lighting system. This has been possible through grants of £58,285 from the Biffa Award, £2,600 from Benefact Foundation Trust, and £6,300 from the Diocesan Net Zero Grant scheme. In addition, we acknowledge the legacy of £1,000 from Rodney winter which was also used to fund this project.
Fundraising for the church Project continues as the PCC works towards making the church hall a more welcoming environment through redecorating the main hall and upgrading the lighting in the Atkinson Room.
During 2025 the Curate’s House in Vancouver Close has been rented. There have been no repairs required during this period, although regular maintenance has been undertaken.
Provision of pastoral care for people living in the parish
Life with the community of St Symphorian’s Church can be very varied, something for everyone.
Pastoral care and support is offered for all those living in the
parish and the Clergy is assisted by the Ministers of Communion who take the sacrament regularly to those who are housebound or in hospital. Many members of the congregation regularly visit or telephone parishioners who have become unable to attend church either for a short while or long term.
Other charitable giving
During 2025 the PCC continued its support for charitable giving by restricting 10% of social and fundraising profit being donated to charity. In addition to supporting the Children’s Society, Christian Aid, and Education Imara Charity, our Lent appeal raised funds for St Barnabas House whilst donations for harvest were donated to Turning Tides. The Pram and Toddler Group also raised funds for MacMillan while the ‘You’ Group donated to several charities from which they had speakers. The PCC also supported charities through allowing the free use of the church buildings. This would have equated to £2,328 of hire charges.
Financial Review
Incoming and outgoing resources
Total receipts on general unrestricted funds received were £80,073, a 2% decrease from the previous year. The total expenditure on general unrestricted were £111,709 for the same period; an increase of 9%. All income and expenditure are detailed in the Financial Report.
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The planned giving though the Parish Giving Scheme, envelopes and banker’s orders slightly decreased in 2025. Our total voluntary income including tax recovered, but excluding legacies, increased by 125% mainly due to £72,121 being received in grants.
Sharing the ministry costs of the Diocese of Chichester
The largest single expenditure of the PCC in 2025 was the upgrade of the church hall. The cost of upgrading the roof on the main hall was £73,733. The second largest expenditure was the Parish share, a sum of £38,890 paid to the diocese for our share of all churches’ Parish Ministry Costs. The parish paid 85% of a reduced Parish Ministry Cost reflecting the part time role Fr Paul holds in the parish.
The total relates directly to the housing, support, stipend and pension costs of the clergy of this parish, training of new ordinands, a contribution to national church funds and shared costs of the Christian family throughout the whole diocese, including assistance towards the upkeep of churches less able to manage than ourselves.
Staff costs
The PCC pays for a Parish Administrator and a Premises Manager as well as a verger for weddings and funerals.
Further details are provided in the notes to the accounts.
Trustee payments and expenses
The PCC also supported the clergy by paying Council Tax of £4,312, water and environmental charges amounting to £660 for the Vicarage plus other annual costs towards travel, hospitality, telephone, postage and broadband amounting to £722.
Five trustees received a total of £2,132 for purchases made on behalf of the PCC.
There have been payments totaling £4,199.89 made to persons related to or connected to the trustees.
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Churchwarden Fabric report
The general state of the fabric of the church is good. We are already aware of the water ingress in the chancel and on the north wall, adjacent to the middle window. On inspection of the exterior wall around this area, we found a ‘hole ’in the mortar surrounding the flints, so this is probably the cause for the ingress. This will need to be discussed at the building committee. The stained-glass windows need cleaning, hoppers repaired and saddle bars in Baptistry renewed.
The plinth render around the church needs replacing, particularly on the south side, exterior to the chancel. The French drains need to be cleared of leaves and the gutters need clearing, along with the rainwater hoppers, last actioned March 2025. The fence panel has not been replaced in the memorial garden and the old one will need to be removed. There was a discussion around renewing the link fence and extending it to replace the fallen panel, (this is noted in the Work in Progress report). The Yew and Ilex trees still need to be trimmed; this was noted in the Work in Progress and a quote obtained in July 2025. Other smaller trees and shrubs need attention and gardening parties are being planned for the coming months. The paving slabs to the south side of the church, adjoining the memorial garden, need to be re-laid. The carpark is in a reasonable state of repair.
Why we hold some money in reserve?
It is PCC policy to maintain a balance on the general unrestricted funds (excluding property) which equates to approximately two months’ worth of unrestricted payments as contingency against unforeseen situations. The closing balance of £34,379 this year did achieve this and therefore the PCC would expect to have sufficient cash flow to continue to pay bills when they fall due.
It is PCC policy to invest temporarily surplus general funds with the CAF Gold account, returning proportionately these funds to our current account, as they are needed, to pay day-to-day bills. This year £8,666 was invested temporarily as at 31[st] December.
As well as holding the above general reserves, from time to time the PCC receives restricted legacies for expenditure on restricted purposes, defined by the donor. We aim to expend such money as soon as possible after receiving the legacy, depending on the
It was so much fun to have barn dance again this year.
specific objectives of the donor. Where we have identified that the specific purpose can only be achieved by delaying the expenditure, we invest the legacy temporarily until the need for expenditure is identified.
Management of risks and their mitigation
The PCC has an ongoing task of reviewing the major risks which impact on the work of the church in the parish. The usual fire extinguisher checks have been carried out. Much work has been carried out in 2025 for the management of risk and their mitigation. In particular:
- The replacement of the roof tiles on the church hall has stopped the water ingress on the buildings and protected the fabric from the current deterioration. Although work is still required in this building, this is a major step forward in conserving this building for this and future generations.
However, the PCC still needs to consider that the principal risks and uncertainties are:
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The need to fund unexpected costs associated with the Parish Centre to meet statutory regulations.
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An unexpected fall in income, particularly given the dependence of the church on a limited number of major regular donors and the reduction in regular hall lettings and occasional hirers.
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The requirement to find volunteers with the appropriate skills, time and commitment to support the ministry of the congregation.
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Reliance upon the Diocese to continue to provide financial support whilst we work towards paying our full Parish Share for clergy ministry.
The PCC seeks to manage these risks and uncertainties by regularly reviewing its Mission Action Plan and its plans for the use of the church buildings. We aim to maintain our properties to a high standard and carry out the priority items of a quinquennial review in a timely manner.
Stewardship is regularly highlighted to emphasise God's generosity to the congregation and encourage the congregation to respond to that generosity in their giving through time, talents and money, as they are able
Future uncertainties
The continued increase in the cost of living is of major concern to the PCC. Increased prices, coupled with parishioners’ own financial circumstances being squeezed, means that giving for the coming year may be uncertain. It is hoped that as work is undertaken on the church hall, the facility will have a greater appeal to the local community and hence be hired for increased number of regular hirers in addition to the party bookings.
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Structure, governance and management of the charity
The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956. During the year the following served as members of the Parochial Church Council:
Ex Officio members
Incumbent: The Revd Dr Paul Nash Churchwardens: Mr Malcolm Brett Vice Chairman Mrs Amanda Thomas-Matthews (From July 2025) Elected Members Mrs Lynne Fitzgerald Mrs Sandra Brett Secretary (until August 2025) Mrs Jane Winter Treasurer Mrs Viv McPherson Mr Peter McCallum Mrs Carole Brockhurst Mr Dave McPherson Mr Stephen Winter Mrs Paule Harper Deanery Synod Mrs Yvonne Austin Mr Matt Thorpe Diocesan Synod Mr Matt Thorpe
Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the incumbent/priest-in-charge, curate, lay readers licensed to officiate in the church), the churchwardens and members of the Deanery, Diocesan or General Synods and 9 members of the church who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.
This Trustees’ Annual Report was approved by the PCC and signed on their behalf by Fr Paul Nash, Chairman
……………………………………………………………………………… 3[rd] March 2026
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Annual Financial Report
of
The Parochial Church Council of the Ecclesiastical Parish of
St Symphorian’s Church, Durrington St Symphorian’s, Durrington Hill, Worthing BN13 2PU
Registered Charity no. 1134809
For the year ended 31st December 2025
CONTENTS
| Page | |
|---|---|
| 1 | Statement of financial activities |
| 2 | Balance sheet |
| 3 | Notes to the accounts |
| 13 | Report of the independent examiner |
St Symphorian’s Church, Durrington registered charity number 1134809 Statement of Financial Activities
The financial effect of our activities during the year can be summarised as follows
| Unrestricted Fund |
Restricted Fund/s |
Restricted Fund/s |
Endowed Fund/s |
Endowed Fund/s |
Total Funds 2025 |
Total Funds 2024 Notes |
|
|---|---|---|---|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other receipts |
£ 41,606 2,490 15,128 282 20,568 |
£ 76,873 - 2,372 27,494 5,302 |
£ - - - - - |
£ 118,479 2,490 17,500 27,775 25,869 |
£ 51,867 1,543 18,704 28,161 26,323 |
||
| Total income | 80,073 | 112,040 | - | 192,113 | 126,597 2 |
||
| Expenditure on: Raising funds Charitable activities Other trading activities Other expenditure |
- 73,288 38,421 - |
- 12,234 86,901 - |
- - - - |
- - 85,522 125,323 - |
- - 129,333 17,238 - |
||
| Total expenditure | 111,709 | 99,135 | - | 210,845 | 146,571 3 |
||
| Net gains (or losses) on investments | - | - | - | - | - | ||
| Net income or (net expenditure) | (31,636) | 12,905 | - | (18,731) | (19,974) | ||
| Transfers between funds Other recognised gains/(losses): Gains/(losses) on revaluation of fixed assets Other gains/(losses) Reconciliation of funds: |
(7,000) | 7,000 | - | - | - 10 |
||
| (38,636) - - |
19,905 - - |
- (30,135) - |
(18,731) (30,135) - |
(19,974) 17,748 11 - |
|||
| Net movement in funds | (38,636) | 19,905 | (30,135) | (48,867) | (2,226) | ||
| Total funds brought forward | 465,003 23,679 877,955 1,366,638 |
1,368,864 | |||||
| Total funds carried forward | 426,367 | 43,584 | 847,820 | 1,317,771 | 1,366,638 |
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A N N U A L F I N A N C I A L R E P O R T
registered charity number 1134809
St Symphorian’s Church, Durrington Balance Sheet
Our financial position and summary of funds at the year end were
| Total Funds 2025 |
Total Funds 2024 |
Notes | |
|---|---|---|---|
| Intangible assets Tangible assets Heritage assets Endowed investments |
£ - 435,503 - 800,825 |
£ - 447,605 - 830,960 |
|
| Total fixed assets | 1,236,328 | 1,278,565 | 11 |
| Stocks Debtors Investments Cash at bank and in hand |
- 0 - 97,393 |
- 6,292 - 106,958 |
14 |
| Total current assets | 97,393 | 113,250 | |
| Creditors: Amounts falling due within one year | (3,201) | (10,178) | 15 |
| Net current assets or (liabilities) | 94,192 | 103,072 | |
| Total assets less current liabilities Creditors: Amounts falling due after more than one year Provisions for liabilities |
1,330,520 (12,750) - |
1,381,637 (15,000) - |
16 |
| Total net assets or (liabilities) | 1,317,771 | 1,366,638 | |
| The funds of the charity: Endowment funds Restricted income funds |
847,821 43,585 |
877,956 23,680 |
|
| Unrestricted funds Revaluation reserve |
426,367 | 465,003 | |
| Total unrestricted funds | 426,367 | 465,003 | |
| Total charity funds | 1,317,771 | 1,366,638 | 18 |
This Trustees’ Annual Accounts was approved by the PCC and signed on their behalf by Fr Paul Nash, Chairman
……………………………………….………………………..
Date:3[rd] March 2025
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A N N U A L F I N A N C I A L R E P O R T
St Symphorian’s Church, Durrington registered charity number 1134809 Notes to the Financial Report
1 Accounting policies
Basis of preparation
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members
Funds accounting
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects
Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund
Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment
Income and endowments
All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably
Donations and legacies
Collections are recognised when received.
Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate
Gift aid recovered is recognised when the income to which it is attached is recognised
Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC
Charitable activities
Statutory fees for weddings and funerals are recognised when the office occurs
Other trading activities
Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b - in the case of concerts: for the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert has taken place
Sales of magazines and study notes are recognised when received
Rents from property are recognised in accordance with the rental agreements, when receipt is probable
Investment income
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue
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A N N U A L F I N A N C I A L R E P O R T
St Symphorian’s Church, Durrington registered charity number 1134809 Notes to the Financial Report
All other income
All other income is recognised in accordance with the above overall policy
Gains and losses on investments
Realised gains are recognised when the investments are sold
Unrealised gains and losses are accounted for on revaluation at 31st December
Expenditure
Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably
Grants
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC
Church activities
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31st December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet
Fixed assets
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.
Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2007 there is insufficient cost information available and therefore the cost of such assets is stated at a nominal £1 in the financial statements
All expenditure on consecrated or beneficed buildings and individual items costing under £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:
| Land | Nil |
|---|---|
| Buildings | Nil |
| Fixtures and fittings | 20% |
| Audio visual equipment | 33% |
| Office equipment | 25% |
No depreciation is provided on freehold buildings as the useful economic life of these assets exceeds 50 years and residual values so high that potential depreciation would be immaterial. It is the PCC's policy to maintain these assets in a continual state of sound repair. Resulting from regular impairment reviews, provision will be made if there has been any permanent diminution in value
Investments
Investments are stated at market value at the balance sheet date
Current Assets
Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown a debtors, less provision for amounts that may prove uncollectible
Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank
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A N N U A L F I N A N C I A L R E P O R T
St Symphorian’s Church, Durrington registered charity number 1134809 Notes to the Financial Report
2 Analysis of income
Analysis of income and endowments
| Analysis of income and endowments |
||||||
|---|---|---|---|---|---|---|
| Unrestricted Fund |
Restricted Fund/s |
Total Funds 2025 |
Total Funds 2024 |
Notes | ||
| Planned giving (excl. tax refunds) Planned giving (no tax refunds) Loose cash collections Social and Fundraising Other Special appeals Gift Aid recoverable Legacies Grants |
£ 20,254 4,996 3,683 2,240 1,567 7,866 1,000 - |
£ - 1,494 2,995 263 72,121 |
£ 20,254 4,996 3,683 3,734 4,561 8,130 1,000 72,121 |
£ 19,712 5,618 4,262 3,445 9,214 7,433 - 2,184 |
||
| Donations and legacies | £41,606 | £76,873 | £118,479 | £51,867 | ||
| Fees for weddings & funerals | 2,490 | - | 2,490 | 1,543 | ||
| Charitable activities | £2,490 | - | £2,490 | £1,543 | ||
| Social and Fundraising Events Rent from letting of Parish house Church centre hiring fees Café and Bar Sales Magazine advertisement fees |
3,558 - 11,570 - - |
2,372 - |
5,930 - 11,570 - - |
4,314 - 14,390 - - |
||
| Other trading activities | £15,128 | £2,372 | £17,500 | £18,704 | ||
| Bank & CBF deposit interest CBF investment fund dividend |
282 - |
27,494 - |
27,775 - |
28,161 - |
||
| Investments | £282 | £27,494 | £27,775 | £28,161 | ||
| Other receipts | 20,568 | 5,302 | 25,869 | 26,323 | ||
| Total income and endowments on all funds | £80,073 | £112,040 | £192,113 | £126,597 |
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A N N U A L F I N A N C I A L R E P O R T
St Symphorian’s Church, Durrington registered charity number 1134809 Notes to the Financial Report
3 Analysis of expenditure
| Unrestricted Fund |
Restricted Fund/s |
Restricted Fund/s |
Total Funds 2025 |
Total Funds 2024 |
Notes |
|
|---|---|---|---|---|---|---|
| Stewardship costs Other fundraising costs |
£ - - |
£ | £ - - |
£ - - |
||
| Cost of raising funds | - | - | - |
- | ||
| Charitable grants and donations Mission & Evangelism costs Diocesan parish share Clergy and other people's expenses Salaries and honoraria incl NI Church running costs Church maintenance and repair Upkeep of churchyard Miscellaneous Financing Bank charges Depreciation Governance |
2,790 1,502 38,890 5,694 7,603 4,156 490 - - - 61 12,101 - |
1,567 5,455 - 768 4,444 - - |
4,357 6,956 38,890 5,694 8,372 8,600 490 61 12,101 |
5,165 8,078 44,667 2,510 10,262 7,866 490 55 13,871 |
4 |
|
| Cost of charitable activities | £73,288 | £12,234 |
£85,522 |
£129,333 |
||
| Social and Fundraising costs Church hall running costs Other trading costs |
1,800 31,161 5,460 |
1,162 85,739 - |
2,962 116,900 5,460 |
2,767 8,766 5,704 |
||
| Cost of other trading activities | £38,421 | £86,901 |
£125,323 |
£17,238 |
||
| Total expended on all funds | £111,709 | £99,135 |
£210,845 |
£146,571 |
6 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Symphorian’s Church, Durrington registered charity number 1134809
Notes to the Financial Report
4 Missionary and charitable giving
| Unrestricted Fund |
Restricted Fund/s |
Restricted Fund/s |
Total Funds 2025 |
Total Funds 2024 |
Notes | |
|---|---|---|---|---|---|---|
| Overseas: Christian Aid Imara Uganda Education Fund Medicine Sans Frintiere Home: British Legion Children's Society Children in Need Macmillan Other Charitable Giving |
£ 2,790 |
£ 108 694 - 211 - 83 470 |
£ 108 694 - - 211 - 83 3,260 |
£ 190 790 270 25 126 20 92 3,653 |
||
| 2,790 | 1,567 | 4,357 | 5,165 |
5 Staff costs
| 5 Staff costs | ||||||
|---|---|---|---|---|---|---|
| Unrestricted Fund |
Restricted Fund/s |
Total Funds 2025 |
Total Funds 2024 |
Notes |
||
| Remuneration Wages and salaries Employer social security costs Employer pension costs |
£ 7,603 |
£ 768 |
£ 8,372 - |
£ 10,262 - |
||
| 7,603 | 768 | 8,372 |
10,262 |
6 Payments to PCC members
Payments were made to PCC members in the year for reimbursement of expenses incurred on behalf of the PCC:
- a) Clergy support: Council tax £4,312, Water and environmental charges amounting to £660 for the Vicarage plus other annual costs towards travel, hospitality, telephone, postage and broadband amounting to £722
b) .5 other trustees received £2,132 for purchases made on behalf of the PCC.
No person received remuneration in excess of £60,000.
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A N N U A L F I N A N C I A L R E P O R T
St Symphorian’s Church, Durrington registered charity number 1134809 Notes to the Financial Report
7 Transactions with persons related to PCC members
Payments totalling £4,199.89 have been made to persons related to PCC members.
8 Transactions with related charities
There are no related charities to be the church.
9 Governance
| 9 Governance | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Fund/s |
Total Funds 2025 |
Total Funds 2024 |
Notes | |||
| Independent examination Accounts production Bookkeeping |
£ | £ | £ - - - |
£ - - - |
|||
| - | - | - | - |
10 Transfers between funds
| 10 Transfers between funds | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Fund/s |
Endowment Fund/s |
Total Funds 2025 |
Total Funds 2024 |
Notes |
||||
| General Fund Fees Sharp Funds Archdeacons Loan Sharp Deposit account |
£ 7,000 |
£ 4,000 (11,000) |
£ | £ - - 4,000 (4,000) - |
£ 995 (995) -20,000 - |
||||
| 7,000 | (7,000) |
- | - |
(20,000) |
8 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Symphorian’s Church, Durrington registered charity number 1134809 Notes to the Financial Report
11 Fixed assets
a Investments
| Unrestricted Fund |
Restricted Fund/s |
Restricted Fund/s |
Endowed Fund/s |
Endowed Fund/s |
Total Funds 2025 |
Notes |
|
|---|---|---|---|---|---|---|---|
| Market value 1 January 2025 Disposals at carrying value Purchases at cost Net gains and revaluation |
£ - - - - |
£ - - - - |
£ 830,960 (30,135) |
£ 830,960 |
|||
| Market value 31 December 2025 | - | - | £800,825 |
£800,825 |
The PCC hold the Sharp Investment which comprises of 40,723.24 units in a property investment and 33,767.38 in a saving investment. These investments are held by Chichester Diocese on our behalf.
b Tangible fixed assets
| b Tangible fixed assets | ||||||||
|---|---|---|---|---|---|---|---|---|
| Freehold land and buildings |
Church equipment |
Office equipment |
Total fixed assets |
Notes | ||||
| Cost or valuation At 1 January 2025 Additions Disposals Revaluation |
£ 522,681 |
£ 5,521 |
£ 1,052 |
£ 529,254 |
||||
| - - - |
- - - |
- - - |
- - - |
|||||
| At 31 December 2025 | 522,681 | 5,521 | 1,052 | 529,254 | ||||
| Charge for impairment At 1 January 2025 Additions Disposals Revaluation |
- 75,077 - 12,101 - - |
- - - |
- 5,521 |
- - |
- 1,052 |
- 81,650 - 12,101 - - |
||
| At 31 December 2025 | - 87,178 |
- 5,521 |
- 1,052 |
- 93,751 |
||||
| Net book amounts At 31 December 2025 |
435,503 | - | - | 435,503 |
||||
| At 31 December 2024 | 447,605 | - | - | 447,605 |
9 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Symphorian’s Church, Durrington registered charity number 1134809 Notes to the Financial Report
13 Net assets by fund
| 13 Net assets by fund | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Fund/s |
Endowment Funds |
Total Funds 2025 |
Total Funds 2024 |
Notes | ||
| Fixed assets for church use Investment fixed assets Current assets (except cash) Cash at bank and on deposit Current liabilities Long term liabilities |
£ 435,503 0 2,743 (951) (6,000) |
£ - 47,655 (2,250) (6,750) |
800,825 46,996 |
£ 435,503 800,825 0 97,393 (3,201) (12,750) |
£ 447,605 830,960 6,292 106,958 (10,177) (15,000) |
||
| £431,295 | £38,655 | £847,820 | £1,317,771 | £1,366,638 |
14 Debtors
| 14 Debtors | |||||||
|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Fund/s |
Total Funds 2025 |
Total Funds 2024 |
Notes | |||
| Income tax recoverable Prepayments and accrued income Other debtors |
£ - 0 |
£ | £ 0 - |
£ 6,292 - |
|||
| £0 | - | £0 | £6,292 |
15 Creditors: amounts falling due within one year
| Unrestricted Funds |
Unrestricted Funds |
Restricted Fund/s |
Restricted Fund/s |
Total Funds 2025 |
Total Funds 2024 |
Notes | |
|---|---|---|---|---|---|---|---|
| Deferred income Accruals for utilities and other costs Archdeacon's loan Other creditors |
1,000 | £ (49) |
£ - - 2,250 |
£ - (49) 3,250 - |
£ - 5,178 5,000 - |
||
| £951 | £2,250 | £3,201 | £10,178 |
10 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Symphorian’s Church, Durrington registered charity number 1134809 Notes to the Financial Report
16 Creditors: amounts falling due after one year
| Unrestricted Funds |
Unrestricted Funds |
Restricted Fund/s |
Restricted Fund/s |
Total Funds 2025 |
Total Funds 2024 |
Notes | |
|---|---|---|---|---|---|---|---|
| Deferred income Accruals for utilities and other costs Archdeacon's loan Other creditors |
6,000 | £ | £ - - 6,750 - |
£ - - 12,750 - |
£ - - 15,000 - |
||
| £6,000 | £6,750 | £12,750 | £15,000 |
17 Comparatives for the statement of financial activities
| Unrestricted Fund |
Restricted Fund/s |
Restricted Fund/s |
Endowed Fund/s |
Endowed Fund/s |
Total Funds 2024 |
|
|---|---|---|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other receipts |
£ 41,631 447 18,704 42 20,648 |
£ 10,236 1,096 - 28,118 5,674 |
£ - - - - - |
£ 51,867 1,543 18,704 28,161 26,323 |
||
| Total income | 81,473 | 45,124 | - | 126,597 |
||
Expenditure on: Raising funds Charitable activities Other trading activities Other expenditure |
- 78,753 17,238 - |
- 50,580 - - |
- - - - |
- - 129,333 17,238 - |
||
| Total expenditure | 95,992 | 50,580 | - | 146,571 |
||
| Net gains (or losses) on investments | - |
- | - | - |
||
| Net income or (net expenditure) | (14,519) | (5,455) | - | (19,974) |
||
| Transfers between funds Other recognised gains/(losses): Gains/(losses) on revaluation of fixed assets Other gains/(losses) Reconciliation of funds: |
995 | (995) | - | - |
||
| (13,524) - - |
(6,450) - - |
- 17,748 - |
(19,974) 17,748 - |
|||
| Net movement in funds | (13,524) | (6,450) | 17,748 | (2,226) |
||
| Total funds brought forward | 478,527 | 30,129 | 860,207 |
1,368,864 |
||
| Total funds carried forward | 465,003 | 23,679 | 877,955 |
1,366,638 |
11 | P a g e
A N N U A L F I N A N C I A L R E P O R T
St Symphorian’s Church, Durrington registered charity number 1134809 Notes to the Financial Report
18 Statement of funds
Explanation of funds
Endowed funds are required by the donors to be invested and the income spent on specific objectives
The Sharp bequest is a permanent endowment, invested in CBF Investment Fund shares and Property Fund , which requires the income to be spent on the upkeep and maintenance of St Symphorian’s Church.
Restricted funds are not invested permanently but are to be spent within reasonable timescales
The Parish Centre is restricted to maintenance of the Parish Centre building.
The Mission Fund holds funds raised for charities.
Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides
The unrestricted fund includes a designated sum of £9,788 set aside for Vancouver Close repairs, Vicarage repairs and general reserve fund.
Summary of all funds
Fund income and expenditure and final balances are as follows:
Statement of funds
| Statement of funds | ||||||
|---|---|---|---|---|---|---|
| Balances b/fwd 01-Jan-25 |
Income | Expenditure |
Endowed | Transfers, other gains and losses |
Balances c/fwd 31 Dec 2025 |
|
| £ Sharp bequest 877,956 |
£ | £ | £ (30,135) |
£ 847,821 |
||
| Total of all endowed funds 877,956 |
- | - | (30,135) | 847,821 | ||
| Collections and Appeals 26,126 Sharp Income 16,251 Grant 1,303 Archdeacons' Loan (20,000) |
12,426 31,870 67,745 |
19,188 12,702 67,245 |
- (4,000) 11,000 |
|||
| 19,363 | ||||||
| 31,419 | ||||||
| 1,803 | ||||||
| (9,000) | ||||||
| Total of all restricted funds 23,680 |
112,040 | 99,135 | 7,000 | 43,585 | ||
| General fund 442,945 Designated fund 22,058 Archdeacons' Loan - |
75,149 4,924 |
94,653 17,056 |
- (7,000) |
|||
| 423,441 | ||||||
| 9,926 | ||||||
| (7,000) | ||||||
| Total of all unrestricted funds 465,003 |
80,073 | 111,709 | (7,000) | 426,367 | ||
| Total funds £1,366,638 |
£192,113 | £210,845 | £(30,135) | £1,317,771 |
12 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Independent Examiner’s Report
to the PCC of St Symphorian’s Church, Durrington for the Year Ended 31st December 2025
This is my report to the Parochial Church Council of the Ecclesiastical Parish (PCC) of St Symphorian’s, Durrington in the Diocese of Chichester, on the annual report for the year ended 31[st] December 2021 set out on pages
Respective responsibilities of The PCC members are responsible for the preparation of the annual reports. The PCC trustees and examiner members consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
-
Basis of independent
-
examiner’s statement My examination was carried out in accordance with 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 the 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 (other than that disclosed below in Section B )
-
which gives me reasonable cause to believe that in, any material respect, the requirements:
- a. to keep accounting records in accordance with section 130 of the Charities Act; and
-
b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Examiner’s signature
Examiner’s name CAPITALS ANDREW CARTER
Date 25[th] May 2026 Relevant professional qualification(s) or body Business Financial Manager if any Examiner’s address KC Controls LTD, 15-17 Bell Centre, Newton Road, Crawley West Sussex
13 | P a g e
A N N U A L F I N A N C I A L R E P O R T
Independent Examiner’s Report
to the PCC of St Symphorian’s Church, Durrington for the Year Ended 31st December, 2025
Section B Disclosure
Only complete if the examiner needs to highlight material problems for example:
-
accounting records have not been kept in accordance with s132 of the Charities’ Act 2011 and those accounts do not comply with the requirements of the 2008 Regulations setting out the form and content of charity accounts;
-
any material expenditure or action which appears not to be in accordance with the trusts of the charity;
-
any failure to be provided with information and explanations by any past or present trustee, officer or employee; and
-
any material inconsistency between the accounts and the trustees’ annual report.
Give here brief details of any items that the examiner wishes to disclose