2025-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St Augustine Belvedere

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CHARITY REGISTRATION NUMBER: 1136137

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

ANNUAL REPORT AND FINANCIAL STATEMENT FOR THE YEAR ENDING 31[ST] DECEMBER 2025

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Financial Statements

Year ended 31 December 2025

	Page
PCC Members' annual report	1 - 5
Independent Examiner’s Report to the PCC of the Ecclesiastical
Parish of St Augustine Belvedere	6
Statement of financial activities	7
Statement of financial position	8
Notes to the financial statements	9 - 14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Members' Annual Report

Year ended 31 December 2025

The PCC present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.

Reference and administrative details

Registered charity name THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE Charity registration number 1136137 Principal office 72 St Augustines Road Belvedere Kent DA17 5HH UK PCC members Parish Priest Fr Kevin Smith Chair & Warden Mrs Manda Dunne Warden Mr Ian Fitzgibbon Deanery Synod Representative Mr Keith Trutzenbach Deanery Synod Representative Mrs Rosemarie Thomas Mrs Patricia Eldridge Treasurer Mr Mark Addison Mr Stephen Brody Mrs Caroline Addison Secretary Mrs Donna Ducker Mr Edward Raymond Mr Trevor Davies

Independent Examiner James Heuerman-Williams Chartered Certified Accountant 32 The View London SE2 0DX

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Members' Annual Report (continued)

Year ended 31 December 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

The PCC is a corporate body established by the Church of England. The method of appointment of the PCC members is set out in the Church Representation Rules. Membership of the PCC consists of the Vicar, churchwardens and members elected by those members of the congregation who are on the electoral role of the church. Members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. New members have some induction and are made aware of their responsibilities.

The PCC has complied with section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults). Like all Church of England churches, safeguarding and safer recruitment are paramount. The PCC are committed to ensuring that our church and hall are safe places for all who use them. For more detailed information and guidance see the Parish Safeguarding Handbook. https://rochester.anglican.org and click on safeguarding. Produced by the National Safeguarding Team, it is a comprehensive guide, summarising the key areas a parish need to address with regards to safeguarding.

Standing Committee

This is the only committee required by law. It has the power to transact the business of the PCC between meetings, subject to any directions given by the PCC. The committee comprises the vicar, church wardens, deputy warden, treasurer and secretary of the PCC.

Safeguarding Committee

This committee was put in place in September 2016 to ensure that safeguarding procedures are always followed correctly. Members of the committee for 2025 were Fr Kevin Smith (DBS Lead Recruiter), Pat Eldridge, Sue Vidler (Parish Safeguarding Officer for children & vulnerable adults) and Donna Ducker (Parish Administrator/Deputy Lead Recruiter). The committee meets once a year.

Risk Management

The Child Protection Procedures are kept under review. Sue Vidler was the Parish Safeguarding Office for 2025. Fr Kevin Smith is the DBS Lead Recruiter assisted by Donna Ducker as Deputy Lead Recruiter.

The requirements of the Disclosure & Barring Service have been implemented and a rolling programme of disclosure for people currently requiring disclosure is in progress. DBS checks are required for all in contact with children & vulnerable adults.

All new people requiring disclosure are required to submit the necessary application form prior to undertaking work within the parish or attending PCC meetings.

Current DBS holders are Keith Trutzenbach, Manda Dunne, Mark Addison, Caroline Addison, Ian Fitzgibbon, Pat Eldridge, Donna Ducker, Trevor Davies, Edward Raymond, Stephen Brody, Keith Trutzenbach, Leroy Thomas & Rosemarie Thomas.

All PCC members have undertaken a programme of foundation safeguarding training and domestic abuse awareness training.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Members' Annual Report (continued)

Year ended 31 December 2025

OBJECTIVES

The Parochial Church Council of St Augustine of Canterbury, Belvedere (PCC) has the responsibility of co-operating with the incumbent, Fr Kevin Smith, in promoting the ecclesiastical parish, the whole mission of the church, pastoral, evangelistic, social and ecumenical.

The PCC is committed to enabling as many people as possible to worship with us and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within the parish. Our services and worship put faith into practice through prayer, scripture, music and sacrament.

When planning our activities for the year, the incumbent and the PCC have considered the Charity Commission's guidance on public benefit, and particularly the supplementary guidance on charities for the advancement of religion.

We try to enable ordinary people to live out their faith as part of our parish community through:

Worship and prayer; learning about the Gospel and developing their knowledge and trust in Jesus
• Provision of pastoral care for people living in the parish • Missionary and outreach work

To facilitate this work, it is important that we maintain the fabric and improve the facilities of our church building and halls.

ACTIVITIES AND ACHIEVEMENTS

To further the above objects and vision, the church's main activities and achievements were as follows:

Worship:

The Church holds regular church services, including Sunday worship, special services for the seasons of Christmas and Easter, and other liturgical celebrations. St Augustine’s aims to be a centre of liturgical excellence. There is an able team of servers and an excellent organist.

Spiritual Guidance:

During the year, we offer spiritual guidance and support through clergy, prayer, and resources for reflection and faith development.

Sacraments:

The Church celebrates the Sacraments of the Church including baptism, penance, confirmation and the Mass.

Ministry:

The Church provides ministry to individuals and families, including pastoral care, counselling, and support during life transitions.

In planning the activities, the PCC have applied the guidance on public benefit issued by the Charity Commission. The Parish has in place a Health and Safety Policy which all members of the church and hall hirers are to adhere to.

Church Attendance

In 2025 60 members were on the electoral roll of whom 50% are resident in the parish. Attendances have been increasing at midweek Masses and especially at Sunday Mass with a regular attendance of 40-50. There was a marked increase in attendance for the Easter Triduum.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Members' Annual Report (continued)

Year ended 31 December 2025

PCC meetings

In 2025 the PCC met 6 times with an average attendance of 82%.

Erith Deanery Synod

The synod met twice in 2025. A talk about Vison & Strategy in relation to the Diocese’s 3 key words, Change, Serve, Grow, by the Bishop of Rochester and a Social at the Area Dean’s home.

Parish Activities in 2025

Lent Quiet Day for Rochester Forward in Faith
4 Parade Sundays attended by our local scouts & cubs
St Augustine’s School services in church at Christmas, Easter, Harvest and Leavers’ Day
Pre-School Christmas Service
School visits
Weekly School Masses in St Augustine’s School
Patronal Festival Mass
Mass with the Sacraments of Baptism & Confirmation
Lenten devotions including Stations of the Cross
A full observance of Holy Week and the Easter Triduum
Walsingham Pilgrimage
Summer & Christmas Fairs
2 Quiz Nights
Introduction of Saturday Morning Fellowship Meetings

The parish remains under the episcopal oversight of the Bishop of Richborough. We are also affiliated to ‘The Society’ which provides collegiality on behalf of Forward in Faith.

Report on the Fabric, Goods and Ornaments of the Church for the year ending December 2025.

Church Building
The Christmas Crib figures and Easter figures were repaired this year by a specialist restorer.
One of the Stations of the Cross has been repaired.
A new rug for the Lady Chapel was purchased from donations given for the purpose.
R egular Working Parties polish the brass and clean the Church and we are grateful to all who attend.

There are maintenance agreements for the Fire Extinguishers, and the last full inspection was carried out in October 2024. The boiler is serviced annually in October. The Lightning Conductor is serviced every 3 years. PAT testing is carried out annually.

Hall
The fire extinguishers were serviced in October 2024 under a maintenance agreement. - The boiler was replaced in January 2025 and is serviced annually.
A new water heater and a new gas hob were purchased for the kitchen in June 2025.
A ramp has been installed on the path leading to the Church Hall.
PAT testing is carried out annually.

The PCC is grateful to Caroline Addison for maintaining the hall and acting as hall rental secretary until December 2025 and would like to thank her for looking after the hall for the past 20 years. Hall users are St Augustine's Pre-School, Slimming World, Uniformed groups and a dance teacher. More casual bookings have been made since a collaboration with Sharesy began in Autumn 2024.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Members' Annual Report (continued)

Year ended 31 December 2025

FINANCIAL REVIEW

Under the Church Accounting Regulations of 2006 funds are now to be deemed as Unrestricted, Restricted or Endowment. The PCC has agreed that the General Fund is to be classed as Unrestricted. We ended the year with a surplus of £725 (2024 – deficit 20,817), which is the net amount resulting from unrestricted activities during the year. A breakdown of this figure is detailed on the statement of financial activities.

A claim has been submitted to HMRC for Gift Aid Tax Recovery of £4,731 by Milton Sawyerr, Gift Aid secretary. We gave small donations to various charitable causes during the year. We are in a position to pay all utilities as well as part of our regular stipend, Church Repair fund and Parish Share to the Diocese.

Reserves Policy

It is the PCC policy to maintain the recommended balance on unrestricted funds which equates to at least three months unrestricted payments. The cash balance on the unrestricted funds at the year-end was more than the minimum required value.

Responsibilities of the PCC Members who are the Trustees under charity law.

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and UK Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent.
state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

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

The PCC members' annual report was approved on 26 March 2026 and signed on behalf of the board of trustees by:

Manda Dunne PCC Member

Ian Fitzgibbon PCC Member

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Independent Examiner's Report to the Members of THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Year ended 31 December 2025

This report on the accounts of the PCC for the year ended 31 December 2025, as set out on pages 1 to 14, is in respect of an examination carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5) (b) of the Act.

Respective Responsibilities of the PCC and Examiner

As members of the PCC, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

You have considered 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.

Examiner’s Report

It is my responsibility to: Examine the accounts (under Section 145 of the Charities Act; To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act; and to state whether particular matters have come to my attention including considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be expected in an audit and consequently I do not offer an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act 2011; or
the accounts did not accord with the accounting records; or
the accounts did 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 no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr James C Heuerman-Williamson FCCA FMAAT Msc.FFIS ATT MIoD 32 The View London SE2 0DX

26[th] March 2026

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Statement of Financial Activities

Year ended 31 December 2025

		2025		2024
		Unrestricted
		fundsTotal funds		Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	30,086	30,086	21,473
Charitable activities	5	1,255	1,255	902
Other trading activities	6	19,289	19,289	13,923
Investment income	7	2,830	2,830	3,467
		----------------------------	----------------------------	----------------------------
Total income		53,460	53,460	39,765
		============================	============================	============================
Expenditure
Expenditure on charitable activities	8,9	52,735	52,735	60,582
		----------------------------	----------------------------	----------------------------
Total expenditure		52,735	52,735	60,582
		============================	============================	============================
		----------------------------	----------------------------	----------------------------
Net income/(expenditure) and net movement in funds		725	725	(20,817)
		============================	============================	============================
Reconciliation of funds
Total funds brought forward		91,024	91,024	111,841
		----------------------------	----------------------------	--------------------------------
Total funds carried forward		91,749	91,749	91,024
		============================	============================	================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 14 form part of these financial statements.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Statement of Financial Position

31 December 2025

		2025	2024
	Note	£	£
Fixed assets
Tangible fixed assets	14	6,417	6,417
Current assets
Debtors	15	4,731	–
Cash at bank and in hand		80,601	84,607
		----------------------------	----------------------------
		85,332	84,607
		----------------------------	----------------------------
Net current assets		85,332	84,607
		----------------------------	----------------------------
Total assets less current liabilities		91,749	91,024
		============================	============================
Funds of the charity
Unrestricted funds		91,749	91,024
		----------------------------	----------------------------
Total charity funds	16	91,749 ============================	91,024 ============================

These financial statements were approved by the board of trustees and authorised for issue on 26 March 2026, and are signed on behalf of the board by:

Mark Addison PCC Member

Fr Kevin Smith PCC Member

The notes on pages 9 to 14 form part of these financial statements.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Notes to the Financial Statements (continued)

Year ended 31 December 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is St Augustine of Canterbury, St Augustines Road, Belvedere, DA17 5HH, Kent.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires the PCC to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the members for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Notes to the Financial Statements (continued)

Year ended 31 December 2025

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Notes to the Financial Statements (continued)

Year ended 31 December 2025

except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

4. Donations and legacies

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Donations
	Donations and collections	8,345	8,345	3,715	3,715
	Voluntary Regular Giving	12,643	12,643	13,534	13,534
	Tax Reclaimed From Gift Aid	8,898	8,898	4,224	4,224
	Grants
	Grants received	200	200	–	–
		----------------------------	----------------------------	----------------------------	----------------------------
		30,086	30,086	21,473	21,473
		============================	============================	============================	============================
5.	Charitable activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Weddings, funerals and other services	1,255	1,255	902	902
		=======================	=======================	==============	==============
6.	Other activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Fundraising events	3,895	3,895	2,458	2,458
	Rents received and hall lettings	15,394	15,394	11,465	11,465
		----------------------------	----------------------------	----------------------------	----------------------------
		19,289	19,289	13,923	13,923
		============================	============================	============================	============================

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Notes to the Financial Statements (continued)

Year ended 31 December 2025

7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Bank interest received	2,830	2,830	3,467	3,467
		=======================	=======================	=======================	=======================
8.	Expenditure on charitable activities by fund type
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Charitable activity	30,374	30,374	36,044	36,044
	Support costs	22,361	22,361	24,538	24,538
		----------------------------	----------------------------	----------------------------	----------------------------
		52,735	52,735	60,582	60,582
		============================	============================	============================	============================

9. Expenditure on charitable activities by activity type

	Activities
	undertaken	Support	Total funds	Total fund
	directly	costs	2025	2024
	£	£	£	£
Charitable activity	30,374	22,361	52,735	60,582
	============================	============================	============================	============================
Analysis of support costs
		Analysis of
		support costs	Total 2025	Total 2024
		£	£	£
Premises		19,272	19,273	24,174
General office		2,357	2,357	18
Finance costs		731	731	346
		----------------------------	----------------------------	----------------------------
		22,360	22,361	24,538
		============================	============================	============================
Independent examination fees
			2025	2024
			£	£
Fees payable to the independent examiner for:
Independent examination of the financial statements			-	–
			==============	==============

10. Analysis of support costs

11. Independent examination fees

12. Staff costs

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

13. Trustee remuneration and expenses

No remuneration or other benefits were paid to any PCC member for the year ended 31 December 2025 nor for the year ended 31 December 2024.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Notes to the Financial Statements (continued)

Year ended 31 December 2025

14. Tangible fixed assets

		Equipment
		£
Cost
At 1 January 2025 and 31 December 2025		6,417
		=======================
Depreciation
At 1 January 2025 and 31 December 2025		–
		=======================
Carrying amount
At 31 December 2025		6,417
		=======================
At 31 December 2024		6,417
		=======================
Debtors
	2025	2024
	£	£
Other debtors	4,731	–
	=======================	==============

15. Debtors

16. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
			At				At
	1	January	20			31	Decembe
			25	Income	Expenditure		r 2025
		£		£	£		£
General funds		91,024		53,460	(52,735)		91,749
		============================		============================	============================		============================
			At				At
	1	January	20			31	December
			24	Income	Expenditure		2024
		£		£	£		£
General funds		111,841		39,765	(60,582)		91,024
		================================		============================	============================		============================

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST AUGUSTINE BELVEDERE

Notes to the Financial Statements (continued)

Year ended 31 December 2025

17. Analysis of net assets between funds

	Unrestricted	Total Funds
	Funds	2025
	£	£
Tangible fixed assets	6,417	6,417
Current assets	85,332	85,332
	----------------------------	----------------------------
Net assets	91,749	91,749
	============================	============================
	Unrestricted	Total Funds
	Funds	2024
	£	£
Tangible fixed assets	6,417	6,417
Current assets	84,607	84,607
	----------------------------	----------------------------
Net assets	91,024	91,024
	============================	============================