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2025-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Charity Registration No. 1135103

FINANCIAL STATEMENTS

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Index to the financial statements for the year ended 31[st] December 2025

1 Legal and administrative information
2 - 4 Annual report
5 Statement of Trustees' Responsibilities
6 - 7 Auditors' report
8 Statement of financial activities for year ended 31stDecember 2025
9
 Statement of financial activities for year ended 31stDecember 2024_(Comparati_ves)
10 Statement of financial position as at 31 December 2025
11 - 16 Notes to the financial statements

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Legal and administrative information

Vicar Reverend Canon Mark North
Treasurer Victor Igbor
Parochial Church Council (PCC) Reverend Canon Mark North (Chair)
Michelle Jackson (Churchwarden and Vice-Chair))
Glyn Allen (Churchwarden)
Sarah Day (Secretary)
Martin Brodie
John Gowlett
Dennis Grante
David Howard
Lesley Lynn
Ross Morrell
Anthony Painter
Emma Pye
Carolyn Robertson
David Rooke
Alexander Tanner (resigned 31stAugust 2025)
Church St Thomas' Church
St Thomas' Road
Brentwood
Essex CM14 4DB
Auditors Crowley Young
Chartered Accountants
Devonshire House
One Mayfair Place
London W1J 8AJ
Investment Managers CCLA Investment Management Limited
80 Cheapside
London EC2V 6DZ
Bank Natwest Bank
46 High Street
Brentwood, Essex CM14 4AL

Page 1

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Annual report of the Parochial Church Council for the year ended 31 December 2025

Administrative Information

St.Thomas of Canterbury Church is situated in St Thomas Road, Brentwood. It is part of the Diocese of Chelmsford within the Church of England. The correspondence address is The Church Centre, St Thomas Road, Brentwood CM14 4DF.

Structure, governance, and management

The method of appointment of PCC members is set out in the Church Representation Rules. All eligible Church attendees are encouraged to register on the Electoral Roll, attend the Annual Parochial Church Meeting, and stand for election to the PCC.

The PCC has reviewed the holding and processing of data for legal, personal, administrative and management purposes and in particular, the processing of any "sensitive personal data" (as defined in the General Data Protection Regulation effective from the 25th May 2018). The PCC has a policy which is available to parishioners and the public on request ( St Thomas’s Data Privacy Policy ).

Objectives and activities

St. Thomas of Canterbury PCC has the responsibility of cooperating with the Vicar in promoting within the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church, the Church Centre, Stokes House (for clergy accommodation) and the flats at 29 and 31 St. Thomas Road.

Achievements and performance

Following the results of the new electoral roll prepared in May 2025, there are 113 (2024: 167) parishioners on the Church Electoral Roll, 34 of whom are not resident within the parish. From May 2025, there were 19 names added and none removed through death, requested removal or because they moved away from the parish. The average weekly attendance in 2025, counted during October, was 233 adults and 47 children, which shows an increase in the attendance measured in 2024.

In 2025, there were 2 confirmation services carried out, with 34 candidates confirmed, 26 children and 7 adults received the sacrament of baptism, 4 couples were married in the church, and 1 marriage blessing was conducted. In addition, the parish clergy and licensed lay ministers conducted 14 funerals in the church and at local crematorium and cemeteries.

We continue to live-stream our services using our Facebook and YouTube accounts, and this continues to play an important role in developing the spiritual life of the parish. The clergy and licensed lay ministers have managed to offer daily live-streamed morning and evening prayers. Services in the church are held over 6 days during the week, with 3 services on a Sunday, with a specific all-ages orientated mass offered on the second Sunday each month. Additional services are provided on Festivals and Holy days. The Church is usually open every day for prayer, information and as a sacred space for visitors.

The ministry team of clergy and licenced lay ministers have continued to support other churches within the deanery, leading worship and conducting pastoral offices as required.

Home groups, prayer groups and study groups continued to meet throughout the year using a blend of online methods and inperson fellowship. This includes running the Alpha course twice a year and the course in Christian Studies, which are open to all.

Review of the year

The full PCC met seven times during the year (a mix of virtual and in-person meetings) with an average level of attendance of 68 per cent. Committees met between meetings and minutes of their deliberations were received by the full PCC and discussed where necessary.

Worship has continued to be live streamed to faciliate the involvement of those who are housebound or unable to attend in person and to act as an online window for the excellence in worship that we seek to provide. Our use of social media has been maintained during the year and we have seen a steady increase in those engaging with our life through this activity. We have also used our online shop to good effect, making it easy for people to donate and purchase items to aid their devotional life such as Lent books and Advent calendars.The Friends of St Thomas have run Pancake Day, Easter activities, Pottery Evenings, Harvest lunch, a Christmas fair, a Carols and Chilli night, a Christmas raffle and supported a youth music Christmas concert held towards the end of the year. Additional activities have been arranged by volunteers which include regular Wednesday morning Cake and Cuppa gatherings and operating a Toddler Group on Thursdays. The parish website is continually updated with the latest information about the Church activities and we use our database of contacts to promote social activities, worship and information about living the Christian life.

The Missions and Charities supported this year were the Royal British Legion, Church of England Children’s Society, Samaritans, Bishop’s Lent Appeal, Additional Curates Society, Saint Francis Hospice, St Luke’s Hospice, SNAP, Friends of Chelmsford, the Mayor of Brentwood’s Charity Fund and Forward in Faith.

Page 2

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

The Church has continued to act as a collection point for the gathering of large amounts of food and household requirements to give to the locally church-run Food Bank, including continuing emergency help to various callers in need.

The running of events has been well supported; however, finding volunteers to support all our desired activities is still an ongoing challenge. We have continued to offer our facilities to outside parties to hold community events, concerts and clubs which now include running a café on Mondays, Cooking and Art classes for Adults with learning challenges, scout-related clubs, Drama and Dance clubs.

The PCC regularly scrutinises and monitors our running costs, particularly with the impact of increases in maintenance, the cost of energy and other utilities. Our Parish's share contribution increased in 2025 to 67%.

The PCC has continued to recover VAT under the Listed Places of Worship Government Scheme relating to its restoration and maintenance work.

Our mission to younger people has been maintained with a regular number of school Eucharists held at the schools and in the Church, and during term times, our normal Friday mass has been held at Becket Keys Secondary School. We have continued to run the Voice for Life scheme for our choristers, organised two Choir performances at Rochester and Bury St Edmund Cathedrals and a Christmas concert.

Financial review

Unrestricted funds

Total unrestricted fund receipts were £205,183 (2024: £204,372) and are detailed in the Statement of Financial Activities, of which the St.Thomas Road properties provided a gross income of £40,223 (2024: £39,854).

Expenditure of £277,396 (2024: £224,380) was incurred to provide the Christian ministry from St.Thomas Church, including church, hall and Stokes House repairs and maintenance of £75,543 (2024: £24,422), and the voluntary contribution to the Diocesan parish share (the amount requested being an allocation made by the Diocese to each church in the parish) of £71,000 (2025: £50,000). The significant increase in repairs and maintenance was due to the planned projects to replace some of the clerestory windows, replacement of electrical distribution boards, reboarding and recarpeting of the dais.

The net result for the year, before transfers, was an excess of expenditure over income of £72,213 (2024: £20,008).

Unrestricted funds at 31 December 2025 were £298,894 (2024: £365,366), however, most of these funds are invested in the fixed asset additions made during the previous years or designated to future major projects.

Restricted funds

Restricted funds in 2025 include:

At 31 December 2025, total restricted funds amounted to £45,316 (2024: £51,839).

Endowment funds

Permanent endowment funds are to be permanently retained for the benefit of the PCC as a capital fund, the income therefrom to be used for general purposes at the discretion of Council. The permanent endowment funds are detailed in note 12 on page 15 to the financial statements and at 31 December 2025 amounted to £545,902 (2024: £553,980). The investments, forming part of the fund decreased in value by £1,678.

Reserves Policy

The reserves policy of the Council is to maintain a level of reserves which will provide a stable base for the PCC’s continuing activities whilst ensuring that excessive funds are not accumulated. The Council review the reserves policy on a regular basis in order to maintain reserves equating to one and half months of unrestricted expenditure, excluding future depreciation charges and planned maintenance projects.

At 31 December 2025, the PCC had unrestricted reserves of £298,894 (2024: £365,366).

It is the policy to invest excess funds with the CBF Church of England Deposit Fund.

Page 3

The Parochlal Church Coundl of the Eccleslastlcal Parlsh of Brentwood-but opeftting under the name of.. . THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD Approval Thbs reFQrt was apprtr4ed by the PCC on lh• t214$2(r26 ar￿ sfjr*d C￿ ts beh•1 R•Ve￿nd Canon Mark H￿1h Ch•ir of Parochl•l Church Council PaKe4

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Statement of Trustees’ responsibilities in respect of the financial statements

The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to Charities in England and Wales requires the trustees to prepare the financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing those financial statements, the trustees are required to:

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

The trustees are responsible for the maintenance and integrity of the charity and financial information included in the Charity’s website.

Page 5

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD FOR THE YEAR ENDED 31[st] DECEMBER 2025

Opinion

We have audited the financial statements of St. Thomas of Canterbury Parish Church of Brentwood for the year ended 31 December 2025 which comprise Statement of Financial Activities, Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Page 6

The P•rtKtsl Churth Covndl of ihe FxclelASlStl P8rlsh ol Brentwood-btst oper•lln$ under the name of,. sr. ThOMAS OF fANTF.RBURY PARISII CIIVRCII OF BRENTWCK)D A% cipliFTh￿ mort full% in the Ift￿￿$. Tryrfmibilitiey Slalemerrt 1 on 5. irues are resp￿S[ble for the iyeprtim of finaTTral wtements which Bive i true •ThJ fair view. Ind for such imemal ethnirtsl #s the Intqltts ddernine ij e(tsury io enable ihc rytPiTation of finarial stsiemen18 Ihai are free fr(m material mi5$1alemen¢. whdher d￿ to fraud crf . In ryqmnng ihe fiMrKi•I slattm¢Ns. thc Iruyees are resw>nsible for assessin8 the charily'i ability lo Contin￿ as gvin8 f(MKtvn, di105in8. Is i￿11¢4b7¢. matters related to going cO￿¢M ind using the 8Oln8 cfflcern hxis of a¢¢ountin8 unless the iNsttts till￿ intend to liquidaie the grnup or the F4reni ¢hrity or lo ¢eas¢ operniths or have no reg1iJti¢ •ln￿lIt io th so. A￿le•r.3 resTriRslbllltlts for ih¢ ofthe flai•¢knl Jl•leme•ts 'e hair iren ap￿1￿¢ed as auditor unrkr vclion 145 of charit￿￿ Ad 2011 ATh1 reFQrt in ￿ordIn¢¢ with rt8ulalio ￿ling etTcd 1he￿Unthr. (￿1 objLYtiie5 arE to otAain reasonable assur4￿¢ abwi wheiher the fiN￿la1 staltments Is a whok are free fr￿￿ material mi54atemenL Mthther due lo fraud or emir. and Io issue an audilor's ￿rrt)rt that includes our opinion Reasonable ￿tsrarte is a high Ic%'el ola5surarKc is not a 8uaranlee that an audit condKl¢d in XCOTdonce with ISA5 IUKI will alway5 ￿t￿t mcnal mi551alcmcni it ¢XlSt5. Mis51alemcnts can arise frorn fraud or error and are considered material if. Individually or in IIK aggrcgale. Ihey could Teasonabl J. ￿ eX￿(led io influencc the cconomic &cisions of users takcn (Xb the basis of these financial gatemcnts. A funh¢r thscriplion of our ffsponsibililies for the audit of ihe financial 5131ement5 is l(Kated on the FIn￿￿la] Re￿Ing C(MuKiI'5 websile 11: wwi¥.fTt.or&ukla￿1it0r5rC5wj￿5ibl11t1¢S. This dexriFrtion fofms F4n of aud51or s repryL Use of O•r Rtport This report is made solcly to the charily's ITusltts. a5 a W. in accordarK¢ wilh Part 4 of the Charities {A￿oUntS and Re￿N$) R¢gulaii(ms 2008. (￿r audit work ha5 been V￿lertaken so ihal wc rnighi stste lo the charity'5 ITU5tees those matte e arc required io slai¢ to Ihern in an auditor s Teport and for no ¢xher purpose. To ihe fullest ¢xlen¢ F¢nnitted by law. w¢ do not accept or assume resw)nsibilily lo anyonc Thher than the ¢haTity a￿j the charity's In￿e¢S as a body. for ow audit rLY this r¢px4 or for the opinions we have fonned. Fl•lan Crowley (Se Crowl . Youn Cbantre Leiel I At¢ountnts gfjd Sttutory Auditor Devonshire House Otte Miyfair Plaee )ndoo WIJ 8AJ Statut ry Auditor) Date: 12 ffl4 2026 Page 7

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Statement of Financial Activities for the year ended 31 December 2025

Incoming Resources
Notes
Donations
2
Other Voluntary Incoming
resources
3
Charitable Trading
4
Income from investments
4
Other incoming resources
4
Total Incoming Resources
Resources Expended
Grants and Donations
5
Activities related to Church Work
6
Management and administration
7
Total Resources used
Net Incoming/ (Outgoing)
Resources before transfers
Transfer between funds
Net Movement in Funds
Funds at 1 January 2025
Funds at 31 December 2025		 Unrestricted
Funds
£
94,435
19,151
74,389
17,208
205,183
3,508
272,673
1,215
277,396
(72,213)
5,741
(66,472)
365,366
298,894		 Restricted
Funds
£
13,839
13,839
14,621
14,621
(782)
(5,741)
(6,523)
51,839
45,316		 Endowment
Funds
£
(1,678)
(1,678)
6,400
6,400
(8,078)
-
(8,078)
553,980
545,902		 2025
£
94,435
19,151
74,389
15,530
13,839
217,344
3,508
293,694
1,215
298,417
(81,073)
-
(81,073)
971,185
890,112

The notes on pages 11 to 16 form part of these financial statements.

Page 8

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Statement of Financial Activities

for the year ended 31 December 2024 (Comparatives)

Incoming Resources
Notes
Donations
2
Other Voluntary Incoming
resources
3
Charitable Trading
4
Income from investments
4
Other incoming resources
4
Total Incoming Resources
Resources Expended
Grants and Donations
5
Activities related to Church Work
6
Management and administration
7
Total Resources used
Net Incoming/ (Outgoing)
Resources before transfers
Transfer between funds
Net Movement in Funds
Funds at 1 January 2024
Funds at 31 December 2024		 Unrestricted
Funds
£
96,398
25,375
62,685
19,914
204,372
2,662
220,404
1,314
224,380
(20,008)
-
(20,008)
385,374
365,366		 Restricted
Funds
£
11,035
11,035
2,908
2,908
8,127
-
8,127
43,712
51,839		 Endowment
Funds
£
939
939
6,400
6,400
(5,461)
-
(5,461)
559,441
553,980		 2024
£
96,398
25,375
62,685
20,853
11,035
216,346
2,662
229,712
1,314
233,688
(17,342)
-
(17,342)
988,527
971,185

The notes on pages 11 to 16 form part of these financial statements.

Page 9

The Parochlal chU￿h Coundl ofthe Ecclesla5tlcal Parlsh of Brentwood-but oper4dng under the name of: r.THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD Statement of Fin4nclal Positton as at 31 D•c•mb•r 2025 Not•• 2025 FIXED ASSErs 515.( 547.964 INVESThIENTS 41.982 CURRENT ASSErs Debtors Bank balances 10 17,127 328.446 345.573 17.555 368.685 386.240 CURREKf LIABILMES 11 10.828 5.001 NET CURRENT ASSErs 334.745 381.239 NET ASSETS £890.112 £971.185 CAPITAL FUNDS Pernwnt end￿￿nents 12 INCOME FUNDS Restricled funds Unrestricted funds 13 45,316 298,894 £890.112 51,839 365,366 £971,185 Apk¥o¥ed by the on th• 111031 2026 and s• b•h•¥ by Reverend Canon Mafk North Cholr of Paro¢hlal Church Councll Th• no¢•$ on pages 11 to 16 lomi p•rtol th•s• fftmnclal Page 10

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Notes to the financial statements for the year ended 31 December 2025

1. Accounting policies

1.1 Accounting convention

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and investments, which are included at fair value.

The financial statements have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Fixed assets

Fixed assets are stated at cost (less any grants) or valuation, less depreciation. Individual fixed assets costing less than £1,000 are not capitalised.

Depreciation is provided on tangible fixed assets at rates calculated to write off the cost on a reducing balance basis over their expected useful economic lives as follows

Freehold properties: 1% per annum, straight line

Furniture and equipment: 25% per annum, straight line

Investment properties held to earn rentals and/or for capital appreciation are measured at fair value at the reporting date. The surplus or deficit on revaluation is recognized in the Statement of Financial Activities. Where the fair value cannot be achieved without undue cost or effort, investment properties are held as tangible fixed assets.

1.3 Investments

Investments held as fixed assets are stated at market value. Those held as current assets are stated at the lower of cost and net realisable value.

1.4 Incoming resources

All incoming resources are included in the Statement of Financial Activities when the PCC is legally entitled to the income and the amount can be quantified with reasonable accuracy. No amounts are included in the financial statements for services donated by volunteers.

1.5 Resources expended

Expenditure is accounted for on an accruals basis, inclusive of any VAT, which cannot be recovered.

Expenditure, which is directly attributable to specific activities, has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of these resources.

1.6 Cash flow statement

The Council has elected to take advantage of the exemption under FRS102 not to prepare a cash flow statement.

1.7 Expenditure on management and administration of the charity

Administration expenditure includes all expenditure not directly related to charitable activities or fundraising ventures.

Page 11

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Notes to the financial statements for the year ended 31 December 2025

Incoming resources
2 Donations
Planned giving:
Covenanted Subs. &
Envelopes
Income tax recoverable
CAF & PGS
Plate Collections
General Donations
Legacies and Bequests
Government Grant
3 Other Voluntary
incoming resources
Bazaar, Events,
Concerts, Collections
4 Income from Charitable
Trading
Magazine
Bookstall
Church Centre
Church & Hall use
Fees
Rent
Votive Candles
Income from
Investments
Interest
(Loss)/Gain on
Investments
Other Incoming
Resources
St Thomas Music
Foundation
Total incoming
resources		 Unrestricted
Funds
£
37,812
15,182
22,772
10,520
3,149
5,000
-
94,435
19,151
19,151
-
822
-
16,660
14,441
40,223
2,243
74,389
17,208
17,208
-
205,183		 Restricted
Funds
£
-
-
-
-
13,839
13,839
13,839		 Endowment
Funds
£
-

-

-

(1,678)
(1,678)
-
(1,678)		 2025 Total
Funds
£
37,812
15,182
22,772
10,520
3,149
5,000
-
94,435
19,151
19,151
-
822
-
16,660
14,441
40,223
2,243
74,389
17,208
(1,678)
15,530
13,839
13,839
217,344		 2024 Total
Funds
£
38,516
13,551
21,413
5,922
8,761
8,235
-
96,398
25,375
25,375
3
845
-
8,634
10,109
39,854
3,240
62,685
19,914
939
20,853
11,035
11,035
216,346

Page 12

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Notes to the financial statements for the year ended 31 December 2025

Resources used

esources used
5
Grants and donations
Missions & charities
Donation to schools
6
Activities relating to Church work
Ministry: Parish share
Clergy travel and costs
Sanctuary costs
Electricity and gas
Telephone, Church Centre, Flowers and
Miscellaneous expenses
Upkeep of Services, Vestments, Mission
Church and hall insurance
Church maintenance - general
Cleaning
Music costs, Choir and Consultant Fees
Bookstall, Events, Fees, and Votive
Candles Costs
St. Thomas’ Road property repairs
St Thomas Music Foundation Expenses
Depreciation
7
Church Management & Administration
Stewardship expenses
Audit fees
Total resources used		 Unrestricted
Funds
£
2,626
882
3,508
71,000
6,888
1,950
24,399
17,987
6,070
9,173
64,889
8,050
17,161
7,951
10,654
26,501
272,673
45
1,170
1,215
277,396		 Restricted
Funds
£
-
14,621
14,621
-
14,621		 Endowment
Funds
£
-
6,400
6,400
-
6,400		 2025 Total
Funds
£
2,626
882
3,508
71,000
6,888
1,950
24,399
17,987
6,070
9,173
64,889
8,050
17,161
7,951
10,654
14,621
32,901
293,694
45
1,170
1,215
298,417		 2024 Total
Funds
£
1,815
847
2,662
50,000
3,989
1,726
29,065
12,307
6,624
8,850
20,268
7,545
33,835
7,732
4,154
2,908
40,709
229,712
264
1,050
1,314
233,688

Page 13

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Notes to the financial statements for the year ended 31 December 2025

8
Tangible fixed assets
Cost/valuation
At 1 January 2025
Additions
At 31 December 2025
Depreciation
At 1 January 2025
Charge for year
At 31 December 2025
Net book value
31 December 2025
31 December 2024		 Freehold
properties
£
640,000
-
640,000
128,000
6,400
134,400
505,600
512,000		 Furniture
and
equipment
£
182,468
-
182,468
146,504
26,501
173,005
9,463
35,964		 Total
£
822,468
-
822,468
274,504
32,901
307,405
515,063
547,964

The freehold properties, which are held by The Chelmsford Diocesan Board of Finance on behalf of the PCC, were bequeathed to the PCC many years ago and are included at open market value. However, the properties are subject to the restrictions referred to in the respective conveyances of the properties.

Two of the properties are held as investment properties and are not depreciated.

9 Investments

CBF Church of England Investment Fund
Market value
At 1 January 2025
Revaluation
At 31 December 2025
10
Debtors
Income tax recoverable
Prepayments
Accounts receivable
11
Creditors
Accounts payable and accrued expenditure
 2025
£
2,516
7,600
7,011
17,127
2025
£
10,828
10,828		 £
41,982
(1,678)
40,304
2024
£
2,192
6,884
8,479
17,555
2024
£
5,001
5,001

Page 14

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Notes to the financial statements for the year ended 31 December 2025

12
Endowment funds
At 1 January 2025
Unrealised gain/(loss)
Depreciation
At 31 December 2025
2024 Comparatives
Endowment funds
At 1 January 2024
Unrealised gain/(loss)
Depreciation
At 31 December 2024		 Property
funds
£
512,000
(6,400)
505,600
Property
funds
£
518,400
(6,400)
512,000		 Property
funds
£
512,000
(6,400)		 Choral
Foundation
£
26,149
(1,045)
25,104
Choral
Foundation
£
25,564
585
26,149		 Choral
Foundation
£
26,149
(1,045)		 N.
Mansell
Memorial
Fund
£
10,860
(434)
10,426
N.
Mansell
Memorial
Fund
£
10,617
243
10,860		 N.
Mansell
Memorial
Fund
£
10,860
(434)		 School
Music
Trust
£

4,971

(199)
4,772
School
Music
Trust
£
4,860
111
4,971		 School
Music
Trust
£
4,971
(199)		 Total
£

553,980

(1,678)
(6,400)

545,902
Total
£
559,441
939
(6,400)
553,980		 Total
£
553,980
(1,678)
(6,400)
505,600 25,104 10,426 4,772 545,902

Property Funds - represents the Curate’s house at 25-27 St Thomas Road and the flats at 29 and 31 St Thomas Road, all of which were bequeathed to the PCC many years ago and are held by The Chelmsford Diocesan Board of Finance on behalf of the PCC. The rental income from the flats can be used by the PCC for general purposes but particularly for the maintenance of the Curate’s house.

Choral Foundation - income to be used for maintaining the musical tradition at St Thomas’

N Mansell Memorial Fund - income to be used for assistance of organ scholars.

School Music Trust - income to be used for the purchase of music for the two St Thomas' schools.

Page 15

The Parochial Church Council of the Ecclesiastical Parish of Brentwood -but operating under the name of: ST. THOMAS OF CANTERBURY PARISH CHURCH OF BRENTWOOD

Notes to the financial statements for the year ended 31 December 2025

13 Restricted Funds

At 1 January 2025
Net incoming/(outgoing) resources for
the year
At 31 December 2025		 Father
Barnes
Legacy
£
5,673
-5,673
-		 A Jarrett
Legacy
£
33,141
-
33,141		 General
restoration
£
4,671
-68
4,603		 St Thomas
Music
Foundation
£
8,354
-782
7,572		 Total
£
51,839
-6,523
45,316

2024 Comparatives

Restricted Funds

At 1 January 2024
Net incoming/(outgoing)
resources for year
At 31 December 2024
Analysis of net assets between funds
Fixed assets
Investments
Net Current Assets
Total		 Father
Barnes
Legacy
£
5,673
5,673
Unrestricted
funds
£
9,463
289,431
298,894		 A Jarrett
Legacy
£
33,141
-
33,141
Restricted
funds
£
45,316
45,316		 General
restoration
£
4,671
4,671
Endowment
funds
£
505,600
40,304
-2
545,902		 St Thomas
Music
Foundation
£
227
8,127
8,354
Total
Funds
£
515,063
40,304
334,745
890,112		 Total
£
43,712
8,127
51,839

14 Analysis of net assets between funds

Page 16