Ecclesiastical Parish of St Andrew’s Gorleston
End of Year Financial Statements
Year ending 31 December 2025
Registered Charity no: 1135444
Page 1
Independent Examiner’s report to the trustees/members of The PCC of St Andrew, Gorleston Registered charity number: 1135444
I report on the accounts for the year ended 31[st] December 2025 which are set out on the following pages.
Respective responsibilities of the Trustees and Independent Examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees 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
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to examine the accounts under section 145 of the Charities Act,
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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
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to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the 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 material matters have come to my attention which gives me cause to believe that in any material respect:
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accounting records were not kept in accordance with section 130 of the Charities Act or
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the accounts do not accord with the accounting records
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: Date7th May 2026 Mr Stephen Hendy Data Developments (UK) Ltd First Floor, The Chubb Building, Fryer Street, Wolverhampton WV1 1HT
Page 2
The PCC of St Andrew, Gorleston Financial Statements for the year ended 31 December 2025
Statement of Financial Activities
| Unrestricted | Designated Restricted Endowment Total Prior year funds funds funds funds funds total funds |
|---|---|
| Receipts Note 4 Planned giving Collections and other giving Other voluntary receipts Gift Aid recovered Other receipts Activities for generating funds Investment Income Receipts from church activities Total receipts Payments Note 5 Cost of generating funds Missionary and Charitable Giving Parish Share Clergy and Staffing costs Church Running Expenses Hall Running Costs Church Repairs & Maintenance Hall Repairs & Maintenance Governance Costs Total payments Net income / (expenditure) Transfers Note 3 Gross transfers between funds - in Gross transfers between funds - out Net income / (expenditure) Other recognised gains / losses Net movement in funds Total funds brought forward Total funds carried forward |
39,561 — — — 39,561 39,721 18,693 — 74 — 18,768 19,850 7,912 — 2,918 — 10,830 28,581 14,327 — — — 14,327 12,860 — — — — — 28 2,339 — 613 — 2,952 4,773 1,010 — — — 1,010 1,249 8,107 — — — 8,107 16,688 |
| 91,951 — 3,606 — 95,557 123,755 1,875 5,917 670 — 8,463 1,404 272 — 600 — 872 454 63,102 — — — 63,102 61,009 11,786 — — — 11,786 11,987 21,519 131 409 — 22,060 28,539 4,180 — — — 4,180 4,665 72 12,770 338 — 13,181 31,969 1,596 1,200 — — 2,796 3,397 — — — — — 2,052 |
|
| 104,40 20,020 2,017 — 126,442 145,480 |
|
| (12,453) (20,020) 1,588 — (30,885) (21,725) 17,708 17,393 6,178 — 36,280 33,115 (14,952) (18,461) (6,700) (1,165) (36,280) (33,115) |
|
| (9,698) (26,088) 1,066 (1,165) (30,885) (21,725) |
|
| (9,698) (21,088) 1,066 (1,165) (30,885) (21,725) |
|
| 37,735 31,901 17,450 1,165 88,252 109,978 |
|
| 28,037 10,813 18,516 — 57,367 88,252 |
Page 3
The PCC of St Andrew, Gorleston Financial Statements for the year ended 31 December 2025
Balance sheet
| Total funds Prior year funds |
|
|---|---|
| Current assets Debtors Note 10 Cash at bank and in hand Note 2 Liabilities Creditors: Amounts falling due in one year Note 11 Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by Note 2 Unrestricted General fund Designated Harbord Fund Outreach Events Reserves Joy M Turner Fund Restricted Children and Family Worker Fund Weekend Away fund Works Chancel Repair Fund Clock Fabric Fund Hospitality area Open Church Outreach Fund Organ Fund Poorlands Heaters - Specific Gift Fund Endowment Endowment Fund Funds of the church |
7,821 7,964 51,337 85,019 |
| 59,159 92,984 1,792 4,731 |
|
| 1,792 4,731 |
|
| 57,367 88,252 |
|
| 57,367 88,252 |
|
| 57,367 88,252 28,037 37,735 — 16,968 813 945 10,000 — — 13,988 4,115 4,206 604 604 — 4,031 1,165 — 411 — 2,247 236 — 670 244 223 6,728 6,878 — 600 3,000 — — 1,165 |
|
| 57,367 88,252 |
Approved by the Parochial Church Council on …………………………... and signed on its behalf by:
Signature………………………. Signature………………………. Name and Role………………… Name & Role……………………
The notes on pages 4 to 12 form part of these accounts
Page 4
The PCC of St Andrew, Gorleston Financial Statements for the year ended 31 December 2025 Notes to the Financial Statements
Year ended 31 December 2025
1 Accounting Policies
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have also been prepared in accordance with the Charities SORP (FRS 102).
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. 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 main affiliation to another body nor those that are informal gatherings of Church members .
Fixed Assets
Consecrated and benefice property
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by Section 10(2)(a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.
Movable church furnishings
Items held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time). These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case. Other tangible fixed assets are valued at cost. The depreciation rates and methods used are disclosed in the notes
Short term deposits
These are the cash held on deposit either with the CCLA or at the bank
Cashflow Statement
The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000.
Going Concern
There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern
Accounting Estimates and Prior Year Errors
No changes to accounting estimates have occurred in the reporting period No material prior year errors have been identified in the reporting period.
Fund accounting
Unrestricted Funds
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.
Restricted Funds
These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are:
Page 5
Chancel Repair Fund To meet the cost of repairing the Church Chancel Children and Family Worker Fund For expenditure on children and youth services and activities Clock For expenditure on the church clock Fabric Fund For expenditure on the church fabric Heaters - Specific Gift Fund For expenditure on church heaters Hospitality area For creating a hospitality area within the church Open Church Outreach Fund For supporting outreach work Organ Fund For expenditure on the organ Poorlands For needy within the parish Weekend Away fund For the parish week-end away Works For major building repairs
Endowment Funds
These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.
The historic endowment fund’s origin was in the Gorleston St Andrew Chancel Trust and arose from compensation paid by owners of former rectorial land to extinguish them from any liability to meet the cost of repairing the chancel. The capital for this endowment was cashed in during 2016
Income
Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Expenditure and Liabilities
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross. A Liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
Debtors
Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash expected to be received.
Page 6
The PCC of St Andrew, Gorleston Financial Statements for the year ended 31 December 2025
Statement of assets and liabilities
| General Designated Restricted Endowment This year Last year |
|
|---|---|
| Current assets - Cash at bank and in hand Main current account - Main current account - BBR Tracker account - Active Saver account - Active Saver account - Virgin Charity Deposit Account - Virgin Charity Deposit Account - Redwood Bank 95 day notice - Redwood Bank 95 day notice - Petty cash - Totals Current assets - Debtors Sundry debtors - Accounts Receivable - Totals Current assets - Investments Hampshire Trust Bank 1 yr Business Savin - Hampshire Trust Bank 1 yr Business Savin - Totals Liabilities - Agency accounts Agency collections - Totals Liabilities - Creditors: Amounts falling due in one year Sundry creditors - Sundry creditors - Accruals - Accounts Payable - Accounts Payable - Totals Grand total |
9,914 0 141 — 10,055 75,687 — — — — — (69,563) 1,996 — — — 1,996 8,962 9,855 10,813 18,516 — 39,185 109,789 — — — — — (39,957) — — — — — 21,297 — — — — — (21,297) — — — — — 2,080 — — — — — (2,080) 100 — — — 100 100 |
| 21,867 10,813 18,657 — 51,337 85,019 — — — — — 7,964 7,821 — — — 7,821 — |
|
| 7,821 — — — 7,821 7,964 — — — — — 963 — — — — — (963) |
|
| — — — — — — — — 141 — 141 — |
|
| — — 141 — 141 — — — — — — (906) — — — — — 1,006 1,651 — — — 1,651 4,631 — — — — — (1,856) — — — — — 1,856 |
|
| 1,651 — — — 1,651 4,731 |
|
| 28,037 10,813 18,516 — 57,367 88,252 |
Page 7
The PCC of St Andrew, Gorleston Financial Statements for the year ended 31 December 2025
Fund movement by type
| und movement by type | |
|---|---|
| Opening Incoming Outgoing Transfers Gains/losses Journals Closing | |
| CFW - Children and Family Restricted Sub-total for CFW CHANCEL - Chancel Repair Fund Restricted Sub-total for CHANCEL CLOCK - Clock Restricted Sub-total for CLOCK ENDOWMENT - Endowment Fund Endowment Sub-total for ENDOWMENT FABRIC - Fabric Fund Restricted Sub-total for FABRIC HARBORD - Harbord Fund Designated Sub-total for HARBORD HOSPITALA - Hospitality area Restricted Sub-total for HOSPITALA OPENCHURCH - Open Church Outreach Restricted Sub-total for OPENCHURCH ORGAN - Organ Fund Restricted Sub-total for ORGAN OUTREACH - Outreach Events Designated Sub-total for OUTREACH POORLANDS - Poorlands Restricted Sub-total for POORLANDS RESERVES - RESERVES Designated Sub-total for RESERVES SPECGIFT - Heaters - Specific G Restricted Sub-total for SPECGIFT TURNER - Joy M Turner Fund Designated Sub-total for TURNER WEEKEND - Weekend Away fund Restricted Sub-total for WEEKEND WORKS - Works Restricted Sub-total for WORKS |
4,206 20 110 — — — 4,115 |
| 4,206 20 110 — — — 4,115 — — — 1,165 — — 1,165 |
|
| — — — 1,165 — — 1,165 — 750 338 — — — 411 |
|
| — 750 338 — — — 411 1,165 — — (1,165) — — — |
|
| 1,165 — — (1,165) — — — 236 2,107 — (96) — — 2,247 |
|
| 236 2,107 — (96) — — 2,247 16,968 — 4,037 (12,931) — — — |
|
| 16,968 — 4,037 (12,931) — — — 670 — 670 — — — — |
|
| 670 — 670 — — — — 223 168 148 — — — 244 |
|
| 223 168 148 — — — 244 6,878 — 150 — — — 6,728 |
|
| 6,878 — 150 — — — 6,728 945 — 131 — — — 813 |
|
| 945 — 131 — — — 813 600 — 600 — — — — |
|
| 600 — 600 — — — — — — — 10,000 — — 10,000 |
|
| — — — 10,000 — — 10,000 — — — 3,000 — — 3,000 |
|
| — — — 3,000 — — 3,000 13,988 — 15,851 1,863 — — — |
|
| 13,988 — 15,851 1,863 — — — 604 — — — — — 604 |
|
| 604 — — — — — 604 4,031 560 — (4,591) — — — |
|
| 4,031 560 — (4,591) — — — |
Page 8
| General - General fund Unrestricted Sub-total for General Grand total |
37,735 91,951 104,404 2,756 — — 28,037 |
|---|---|
| 37,735 91,951 104,404 2,756 — — 28,037 |
|
| 88,252 95,557 126,442 — — — 57,367 |
The PCC of St Andrew, Gorleston Financial Statements for the year ended 31 December 2025
Analysis of income and expenditure
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
|---|---|---|---|---|---|---|
| INCOME AND ENDOWMENTS | ||||||
| Planned giving | ||||||
| Regular Giving - Gift Aid Standing | 25,405 | — | — | — | 25,405 | 33,691 |
| Order | ||||||
| Parish Giving Scheme | 1,169 | — | — | — | 1,169 | — |
| Regular giving - envelopes Gift Aid | 6,590 | — | — | — | 6,590 | 6,030 |
| Other planned giving - NGA Standing | 6,397 | — | — | — | 6,397 | — |
| Orde | ||||||
| Total | 39,561 | — | — | — | 39,561 | 39,721 |
| Collections and other giving | ||||||
| Open plate collections | 5,529 | — | 74 | — | 5,603 | 5,388 |
| Contactless giving | 3,232 | — | — | — | 3,232 | 2,690 |
| Wedding and funeral collections | 2,635 | — | — | — | 2,635 | 295 |
| Regular gift days | 7,295 | — | — | — | 7,295 | 10,297 |
| On-line giving | 2 | — | — | — | 2 | 1,179 |
| Total | 18,693 | — | 74 | — | 18,768 | 19,850 |
| Other voluntary receipts | ||||||
| Giving through church boxes | 157 | — | — | — | 157 | 332 |
| One-off church donations | 3,819 | — | 1,330 | — | 5,149 | 2,500 |
| Donations appeals etc | 1,345 | — | 1,420 | — | 2,765 | 1,115 |
| Legacies | — | — | 168 | — | 168 | 17,524 |
| Non-recurring one-off grants | 2,589 | — | — | — | 2,589 | 7,108 |
| Total | 7,912 | — | 2,918 | — | 10,830 | 28,581 |
| Gift Aid recovered | ||||||
| Tax recoverable on Gift Aid | 10,889 | — | — | — | 10,889 | 10,861 |
| Gift Aid Small Donation Scheme Tax | 3,438 | — | — | — | 3,438 | 1,999 |
| recov | ||||||
| Total | 14,327 | — | — | — | 14,327 | 12,860 |
| Other receipts | ||||||
| Other funds generated | — | — | — | — | — | 28 |
| Total | — | — | — | — | — | 28 |
| Activities for generating funds | ||||||
| Fundraising events | 2,176 | — | 613 | — | 2,789 | 4,344 |
| Bookstall sales - fund raising | 163 | — | — | — | 163 | 264 |
| Magazine advertising | — | — | — | — | — | 165 |
| Total | 2,339 | — | 613 | — | 2,952 | 4,773 |
Page 9
Investment Income
| Investment Income | |
|---|---|
| Bank and building society interest Total Receipts from church activities Fees for weddings and funerals Chapter House lettings Church lettings Sunday tea and coffee Total |
1,010 — — — 1,010 1,249 |
| 1,010 — — — 1,010 1,249 3,074 — — — 3,074 10,623 4,983 — — — 4,983 5,359 50 — — — 50 220 — — — — — 486 |
|
| 8,107 — — — 8,107 16,688 |
|
| INCOME TOTAL | 91,951 — 3,606 — 95,557 123,755 |
| EXPENDITURE Cost of generating funds Costs of applying for grants Costs of stewardship campaign Costs of fundraising events Total Missionary and Charitable Giving Charitable giving - Home mission Charitable giving - secular charities Total Parish Share Ministry parish share etc Total Clergy and Staffing costs Salaries Staff and volunteer support costs Gifts Clergy expenses Total Church Running Expenses Parish training and mission Open the Book expenses Open Church expenses Outreach and mission Church running - insurance Church office - telephone Organ / piano tuning Music costs - choir and band AV and live streaming costs Website Church running - cleaning Worship and service costs Weddings and funeral expenses Children's work costs Upkeep of churchyard Parochial fees IT costs Printing & stationery |
1,827 5,917 670 — 8,414 — 35 — — — 35 232 12 — — — 12 1,171 |
|---|---|
| 1,875 5,917 670 — 8,463 1,404 272 — 600 — 872 222 — — — — — 232 |
|
| 272 — 600 — 872 454 63,102 — — — 63,102 61,009 |
|
| 63,102 — — — 63,102 61,009 10,627 — — — 10,627 10,281 734 — — — 734 868 48 — — — 48 385 376 — — — 376 452 |
|
| 11,786 — — — 11,786 11,987 203 — — — 203 10 — — 110 — 110 100 — — 69 — 69 378 33 131 78 — 243 218 6,291 — — — 6,291 5,408 872 — — — 872 830 696 — — — 696 — 20 — 150 — 170 243 811 — — — 811 273 96 — — — 96 556 29 — — — 29 31 1,155 — — — 1,155 591 — — — — — 1,600 — — — — — 215 1,115 — — — 1,115 686 — — — — — 4,209 264 — — — 264 237 460 — — — 460 608 |
Page 10
| Bank charges Office equipment License and membership fees Book keeping Church running - electric Church running - gas Church running - water Magazine expenses Total Hall Running Costs Chapter House cleaning Chapter House - equipment Chapter House - consumables Total Church Repairs & Maintenance Church repairs & maintenance Church major repairs - structure Total Hall Repairs & Maintenance Chapter House - maintenance Total Governance Costs Independent Examination Total |
— — — — — 35 20 — — — 20 — 1,423 — — — 1,423 1,762 525 — — — 525 — 2,464 — — — 2,464 2,400 4,869 — — — 4,869 5,944 167 — — — 167 154 — — — — — 2,042 |
|---|---|
| 21,519 131 409 — 22,060 28,539 3,600 — — — 3,600 2,967 251 — — — 251 1,514 328 — — — 328 184 |
|
| 4,180 — — — 4,180 4,665 72 — 338 — 410 7,403 — 12,770 — — 12,770 24,565 |
|
| 72 12,770 338 — 13,181 31,969 1,596 1,200 — — 2,796 3,397 |
|
| 1,596 1,200 — — 2,796 3,397 — — — — — 2,052 |
|
| — — — — — 2,052 |
|
| EXPENDITURE TOTAL | 104,404 20,020 2,017 — 126,442 145,480 |
| GRAND TOTAL | (12,453) (20,020) 1,588 — (30,885) (21,725) |
Page 11
The PCC of St Andrew, Gorleston Financial Statements for the year ended 31 December 2025
SUPPORT COSTS
Support costs comprise Trustee Training and Governance Costs etc. Due to the nature of the financial activities of the PCC, these would be allocated across Charitable Expenditure which comprises the majority of its expenditure and as such are automatically charged there.
7 STAFF COSTS
| Wages & salaries Employer pension Average Number of Employees |
2025 | 2024 |
|---|---|---|
| £ | £ | |
| 10,522 | 10,240 | |
| 105 | 41 | |
| 2 | 2 |
No employee received benefits of more than £60,000 during the year
8 RELATED PARTIES
Only directly attributable expenses are reimbursed to Trustees, and no amounts were paid or waived during the period. A total of £1736 (2024: £608) was paid to Mr. A. Jaye for the post as organist during his term as Trustee.
During the year the charity received donations from Trustees amounting to £14975
9 FEES FOR THE EXAMINATION OF THE ACCOUNTS
| Independent Examiner’s fees Other Fees (e.g. accountancy services) paid to the Independent Examiner |
2025 | 2024 |
|---|---|---|
| £ | £ | |
| 475 | 1,110 | |
| 0 | 0 |
10 DEBTORS
| All unrestricted funds Gift Aid Recoverable Prepayments Total |
2025 | 2024 |
|---|---|---|
| £ | £ | |
| 7,191 | 6.831 | |
| 630 | 1,134 | |
| 7,821 | 7,965 |
11 CREDITORS
| Deferred Income Accruals Total |
2025 | 2024 |
|---|---|---|
| £ | £ | |
| 0 | 100 | |
| 1,792 | 4,631 | |
| 1,792 | 4,731 |
Page 12
12 SOFA COMPARATIVES (previous year)
Statement of Financial Activities 2024
| Unrestricted Designated Restricted Rest Total funds funds funds funds |
|
|---|---|
| Receipts Planned giving Collections and other giving Other voluntary receipts Gift Aid recovered Other receipts Activities for generating funds Investment Income Receipts from church activities Total income Payments Cost of generating funds Missionary and Charitable Giving Parish Share Clergy and Staffing costs Church Running Expenses Hall Running Costs Church Repairs & Maintenance Hall Repairs & Maintenance New Building work Governance Costs Total expenditure Gains / losses on investment assets Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains on revaluation, fixed assets, charity's own use Net movement in funds Total funds brought forward Total funds carried forward |
39,721 — — — 39,721 19,158 — 692 — 19,850 23,584 — 4,996 — 28,581 12,860 — — — 12,860 28 — — — 28 3,903 165 704 — 4,773 1,249 — — — 1,249 16,688 — — — 16,688 |
| 117,196 165 6393 — 123,755 1,404 — — — 1,404 289 — 165 — 454 61,009 — — — 61,009 11,637 — 350 — 11,987 25,646 2,199 693 — 28,539 3,417 — 1,248 — 4,665 19,203 10,152 2,614 — 31,969 2,444 952 — — 3,397 — — — — — 2,052 — — — 2,052 |
|
| 127,103 13,304 5,072 — 145,480 — — — — — |
|
| (9,907) (13,139) 1,321 — (21,725) 31,366 1,749 — — 33,115 (1,749) (13,139) — — (33,115) — — — — — |
|
| 19,710 (42,756) 1,321 — (21,725) |
|
| 18,025 74658 16,128 1,165 109,978 |
|
| 37,735 31,901 17,450 1,165 88,252 |
Page 13