## 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 - Teaching, baptising and nurturing new and existing believers - Maintaining an overview of worship throughout the parish - Considering how services can involve the many groups that live within the parish - Putting faith into practice, through prayer and scripture, music and sacrament - Offering worship and prayer, learning about the Gospel, in small group situations - Promoting the gospel and assisting people from all walks of life to find life in Jesus Christ - Providing pastoral care for people living in the parish - Providing assistance to the poor and needy of the parish - Giving in accordance with our charitable objectives - Reaching out to the wider community through social events and activities - 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. T R U S T E E S A N N U A L R E P O R T 1 | P a g e 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 T R U S T E E S A N N U A L R E P O R T 2 | P a g e 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. T R U S T E E S A N N U A L R E P O R T 3 | P a g e 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. T R U S T E E S A N N U A L R E P O R T 4 | P a g e 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. T R U S T E E S A N N U A L R E P O R T 5 | P a g e ## _**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: - The need to fund unexpected costs associated with the Parish Centre to meet statutory regulations. - 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. T R U S T E E S A N N U A L R E P O R T 6 | P a g e - The requirement to find volunteers with the appropriate skills, time and commitment to support the ministry of the congregation. - 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. T R U S T E E S A N N U A L R E P O R T 7 | P a g e ## **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 T R U S T E E S A N N U A L R E P O R T 8 | P a g e ## **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_| 1 | 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 _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 2 | 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** ## **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 3 | 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** ## **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 4 | 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** ## **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_|| 5 | 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** ## **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. 7 | 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** ## **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: 1. examine the accounts under section 145 of the Charities Act, 2. 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 3. 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 ) 1. 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 2. 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**