## St Peter’s Church, Ightham Annual Report for the Parochial Church Council of St Peter’s Church, Ightham 2025 ## 2025 Report and Accounts for the Parochial Church Council of St Peter’s Church, Ightham ## Aim and purposes St. Peter’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent (currently in vacancy), in promoting in the ecclesiastical parish, the whole mission of the Church: pastoral, evangelistic, social and ecumenical. The PCC also has responsibilities for maintenance of the Parish Church of St Peter’s, Fen Pond Road, Ightham, the adjacent Church Centre, the surrounding enclosed Churchyard including the lych-gate, the area known as Church Green, and the approach from the public highway to the lych-gate. St Peter’s Churchyard remains open for burials and the interment of cremated remains of those who are eligible according to the churchyard regulations of Rochester diocese. The PCC has continued to be guided by the Mission Statement of the church which was agreed in 2017. St Peter’s is here to: - Gather in community - Grow in Christ - Go in service Our purpose is to see lives transformed through loving God, following Christ, and caring for our neighbours and the wider community. We come together to worship God and share Christ’s love, through prayer, learning, celebration, music and community, and through caring for one another. We seek to demonstrate the impact of our faith in our everyday lives, in the communities where we live and serve, and in the wider world. ## Objectives and Activities The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St. Peter’s. 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 our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. When planning our activities for the year, we have considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community. 2 ## Safeguarding In recent years, the issue of Safeguarding has come to the fore of every church’s mission and ministry. Every PCC member completes Training in Safeguarding and there are increasing levels of safeguarding training that must be undertaken by those in leadership positions within the church as well as anyone who plays a part in the church’s life involved with children and vulnerable adults. Finn Lawson is the Benefice Safeguarding Officer (PSO) and reminds the PCC of their responsibilities to make our church and its activities a safe environment for children and vulnerable adults. The Parochial Church Council has to the best of its belief complied with its duty under 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). We have agreed the Diocesan Safeguarding Policy. Full details of this can be found at - https://www.rochester.anglican.org/safeguarding/for parishes/ Finn Lawson also oversees our Disclosure and Barring (DBS) clearances. ## The United Benefice of Ightham and Wrotham Formed in May 2022, the United Benefice initially continued with a Rector in each parish until the retirement of the Rector of St George’s Church, in September 2023, when the Benefice started adapting to having a single incumbent. The pattern of services was reorganised to enable the Rector to lead Holy Communion in each parish on alternate weeks; while the other parish had non-Communion services led by the lay ministry team. The Joint Standing Committee comprises members of both churches and met several times to plan and discuss issues that affected both parishes. Chaired by Lay Reader Michelle Lawson during the interregnum, the Committee has helped provide strategic decisionmaking regarding service planning across the Benefice as well as joint resource oversight. The Benefice Administrator Jane Woodrow-Clark has continued to be invaluable, contacting clergy to try to cover the communion services each week as well as the administration involved with baptisms, weddings and funerals in both parishes. The PCC are very pleased with all that Jane has managed to achieve this year and look forward to this continuing into the future with the new incumbent. The PCC are extremely grateful for the two Licensed Lay Leaders (Michelle Lawson as Reader and John Webster as LLM) who lead and preach at services in both churches and are licensed to the Benefice. They would also like to express their immense gratitude to all the visiting clergy who have helped cover services this year and especially to Rev. Chris Johnson for his regular commitments in both churches. 3 ## Interregnum Following the previous year’s disappointment of the only candidate withdrawing their application, representatives of both parishes collaborated again to improve the parish profile and opened to applications for the second time. With no applications by the summer, the Associate Archdeacon reassured us that we were not alone in facing this pattern and recommended we re-open applications again in the autumn. This time there was an applicant who enjoyed a parish tour and was interviewed by the patrons, parish representatives and Associate Archdeacon at the beginning of December 2025. This day went well and the candidate was interviewed later that month by the Bishop of Rochester. (Rev. Stewart Gibbs was formally announced as the new Rector of Ightham and Wrotham in January 2026.) ## Worship and Prayer The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling and the team have done their best to continue to offer these during the interregnum with help from our ministry team as well as with the kind support of visiting clergy. The PCC continues to live-stream most of the main services, and there are a small number of people who still join by Zoom. The streamed services are very useful for those who are housebound and/or ill. There is a service every Sunday morning in St Peter’s, on fifth Sundays we have a United Benefice Holy Communion and alternate between holding it at St Peter’s or at St George’s. We continue to offer Evening Prayer on the first and third Sundays of the month for our small but dedicated congregation. There is also a spoken service on a Wednesday morning which alternates Holy Communion and Morning Prayer. On the 1st Sunday of the month, we hold a Breakfast@Church (B@C) service at 9.00am in the Church Centre. This service is a short, more informal, relaxed service to which families are welcome, as well as all other ages. The service lasts an hour and breakfast is served during the first 15 minutes. These monthly services have proved increasingly successful in drawing in parents with their children and we were pleased to welcome a number of new families during 2025 as well as encouraging families to attend from Wrotham and vice versa. The Electoral Roll Officer revised the Electoral Roll this year as required by the Church Representation Rules and reported that there were now 60 names on the electoral roll (102 in 2024), of which 36 were not resident in the parish. In the Statistics for Mission Return 2025, the average attendance ‘in person’ on a usual Sunday was 35 adults and 6 children under 16 (46 and 7 in 2024), although this number increased at Festivals, such as Christmas, Easter and Harvest. In addition, on average 4 people joined the Sunday morning services on Zoom the same as in 2024. 4 As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping. In October we held our annual “In Loving Memory” service for those who have been bereaved during the last year. Those who attended found it a very helpful and encouraging service. During 2025 we celebrated 2 baptisms (4 in 2024), and 0 thanksgivings (0 in 2024). There were 2 weddings (1 in 2024) and 0 Services of Prayer and Dedication after a civil marriage (0 in 2024). The were 10 funerals (including interment of ashes) held at or on behalf of the church (13 in 2024). We are very blessed to be served in worship by those who have authorised ministries (John Webster, Michelle Lawson and Revd Chris Johnson) together with all those who help read the Bible readings, lead intercessions and act as Sacristan and sidespeople/welcomers. We have enjoyed having a small group of singers regularly leading the singing at our Communion Services. One of the highlights of the year musically was 12 singers including 2 young people from Ightham joining together with Wrotham Choir to sing at Carol Services at Ightham and Wrotham. Peter de Croos continues to play the organ at our Evening Services and accompanied the Carol Service at Ightham. He also continues to be the main organist for funerals and weddings at St Peter’s. St Peter’s Church has 6 bells which are kept in a good state of repair and are rung regularly by our bellringing team, led by Tower Captain Judith Robinson. Prayer is the lifeblood of church life. Prayer is often only thought about as intercessions during a service or as our personal prayers to God. However, we also encourage praying together with others. St Catherine’s Chapel also provides a light and calm sanctuary for prayer at all times when the church is open, which as at least 10am – 4pm every day. ## Deanery Synod Two members of the PCC sit on the Deanery Synod. This provides the PCC with an important link between the parish and the wider structures of the church. 5 ## The Fabric of the Church The church is open throughout the year every day from at least 10.00am until 4.00pm for visits and for private prayer. The Churchwardens are responsible, in conjunction with the Rector and PCC, for identifying, prioritising, commissioning & carrying out any repairs, replacements, & improvements required. Most of the maintenance of the Church, Church Centre & Churchyard carried out during the year was of a minor & routine nature. We are grateful to the Ightham Parish Council for their ongoing support of the maintenance of the churchyard. 2025 was the year for our Quinquennial Inspection which was undertaken by Thomas Ford & Partners. While no major problems were identified, a number of smaller items were identified as needing tackling in the medium term and the PCC agreed to undertake these works all together as one project. In 2025 a tender process was completed and the work will take place in 2026. The PCC also received permission to take down a number of problematic trees in the churchyard and plans are underway to replace them with native trees in more appropriate locations in the churchyard in 2026. ## **Green Team** St Peter’s Green Team achieved a Bronze Eco Award in 2025. This year the focus was on the churchyard with regular working parties and working out how to make it more biodiverse and sustainable in the future. On International Bat Night a well-attended Bat Walk was held in the churchyard and several bats were heard on the detectors despite a few spots of rain! ## Pastoral Care Pastoral care is given to members of the church and to those in the community as the need arises. We are grateful to Bridget Kelsey, Chris Johnson and Barbara Smith for leading our pastoral care during the interregnum. Barbara Smith is commissioned as an Anna Friend. (Anna Chaplaincy has the aim of supporting older members of the congregation, especially those living with dementia and their carers.) ## Mission and Outreach We continue to seek ways of fulfilling our Mission Statement to Gather in Community, Grow in Christ and Go in Service. Our parish magazine is distributed 10 months of the year to approximately 400 houses who have subscribed and is also available in church. For 2 of those months, it is delivered to every household in the parish. The magazine keeps our parishioners informed of the important matters affecting our Church and the village. It contains articles that help develop 6 our knowledge and trust in God, as well as a place where local businesses and organisations can advertise and promote their activities and products. We are very grateful to Penny Cracknell for editing and producing the magazine, to Hannah Badeley for typesetting and arranging for printing, and to Helena Jenkins and Kate Lavington-Ross for overseeing the distribution. St Peter’s has continued to develop its mission to the parish, community and the world through a number of initiatives. The relationship with Ightham School has continued to flourish with Max Robinson leading assemblies in School during the interregnum. Additionally, a team of volunteer church members lead the Open The Book assemblies once a month at school. The school also comes to the church for educational visits and visits the church for services at Harvest, Christmas and Easter. As a church we continue to reach out to the community in a number of ways: - our Community Coffee Shop (with an average attendance of over 25 from the community) which raises money for the church and other charities. We are indebted to the team of volunteers who ensure there is delicious food, drink and company for both regular customers and visitors each week. - Parents and Toddlers (which meets weekly during term time and is led by Kirsty Mitchem), - Christian Aid Week (led by Sarah Reid), - the Friends of Kent Churches ‘Ride and Stride’, - supporting the Food Bank (with gifts of food going through the Church of the Good Shepherd, Borough Green), - the monthly Men’s Breakfast at the George and Dragon public house, enjoys fellowship and an excellent full English Breakfast on second Saturday of the month, in February they also invite ladies to join them as it lands near Valentine’s Day. - small groups that meet for prayer and study (such as the Connect home group led by John Webster. This includes a small number from St George’s, Wrotham, which also deepens our relationships within the benefice), - the Oasis women’s group meets on Thursdays for fellowship and bible study and has 10 members. This year they have been using material from “100 Stand Alone Bible Studies” by Penelope Wilcock and also enjoyed large amounts of coffee and biscuits - the ongoing support given to outside groups by the PCC, including our link parish of Holy Trinity, Twydall, - during August we held a Teddy Bears’ picnic in the churchyard for families with young children that proved popular again, - our usual ex-situ events at the war memorial for Remembrance Sunday and Carols in the Square. The church centre is also used as a meeting place by a number of village community groups including groups from the WI and The West Kent Autism Group. ## Mission Away Giving It is the PCC’s policy to give away a percentage of its income as part of its gratitude for God’s generosity to us. It also fulfils our mission to ’go in service’ to help others serve God in the 7 world. We have recently reviewed those to whom we have given and agreed to target our giving to a limited number of organisations that we support. Details are included in the financial report. ## Relationships with Other Churches and Parishes St Peter’s Church is the only place of worship within the parish. As well as being in a united benefice with Wrotham, we are part of a cluster of 4 Anglican parishes locally which is known as the Pilgrim Parishes, and which comprises St Peter’s Ightham, St George’s Wrotham, Church of the Good Shepherd Borough Green and St Mary’s Platt. We usually gather together to celebrate Ash Wednesday and Advent Sunday. We are part of Churches Together in Sevenoaks and District. ## Volunteers We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. We particularly want to mention our churchwarden Naomi Webster, our Treasurer, Max Robinson, our PCC Secretary, Sarah Reid, and everyone who has served the church and the people of the parish. We are particularly grateful for the way people have stepped up during the interregnum to keep services and activities running as normally as we can. ## Structure, governance and management The method of appointment of PCC members is set out in the Church Representation Rules 2020. The PCC membership consists of the incumbent, churchwardens, such of the readers and LLMs as determined by the APCM each year, elected Deanery Synod representatives, and elected PCC members. All those on the electoral roll are eligible to be elected to the PCC. Given its wide responsibilities the PCC has a number of committees each dealing with a particular aspect of parish life. These committees, which include mission away giving and a green working group are responsible to the PCC and report back to it regularly with minutes of their decisions being received by the full PCC and discussed as necessary. The full PCC met for 6 business meetings during the year as well as additional meetings in relation to the interregnum and other vital administration with an average attendance of 84% (2023: 84%). The 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. Items discussed by the PCC during the year included mission matters, the fabric of the church and churchyard and church security, approving the Safeguarding policies, and agreeing the various church events held during the year, as well as the many other matters reflected throughout this report. Sarah Reid is our Honorary PCC Secretary. 8 The Standing Committee of the PCC communicated by email as necessary during the year and reported back to the PCC. The Standing Committee can authorise expenditure up to a regularly reviewed limit and in case of emergency acts for the PCC. The PCC appointed to the Standing Committee: Ian Gordon, Naomi Webster, Max Robinson, Michelle Lawson. ## Financial Review and Treasurer’s Report In 2025 St Peter’s continued to benefit from lower Ministry costs due to sharing Joint Benefice expenses, but the PCC decided to continue to pay the full Parish Offer, which includes the cost of a full time Rector despite being in interregnum, to the Diocese. After transfers to various designated funds, the General Fund had a deficit of £3,933 (2024: surplus of £20,870), and at the year-end stood at £104,130 (2024: £108,083). Some figures in the General Fund merit highlighting: - Income from donations was £6,661 (8%) lower than the previous year - Income from fees, the parish magazine and other sources of income including interest was £3,650 (15%) lower than the previous year - Costs at £85,793 were £1,284 (1.5%) higher than the previous year. - There were several large property cost items which were funded from different designated accounts, which kept the property costs to similar level to the prior year. However, having had a ‘holiday’ for several years from funding the Church Repair Fund (which is used for large items of expenditure), it was decided to start making annual transfers of £7,000 to cover the costs of the Quniqennial which are expected to be incurred in 2026. - A new photocopier was purchased at the beginning of the year for £7,008 which was transferred to the designated Fixed Asset Fund. This included a new contract which substantially lowered the printing costs during the year. - The proportion of our unrestricted donations allocated to Mission Giving was maintained at 12.5% this year and plan to distribute £9,700 (2024: £10,500). Movements in Designated and Restricted funds to note are: - The designated Project Fund, which was set up in 2023 to receive one-off items of income and which can be used for one-off projects that the PCC decide are required, received the net proceeds of £2,064 from the King’s Men concert. The tree work project in the graveyard, costing £2,100, was covered from this fund. At the year end the fund stood at £26,425 (2024: £26,461). - The designated Church Repair Fund was used to pay the architects fees for the Quinquennial of £4,620. As noted above, there was also a transfer of £7,000 from the General Fund. At the end of the year the balance on the fund was £29,776 (2024: £27,396). - Fixed Assets are held in a designated fund and depreciated according to their useful lives. As noted above, a new photocopier was purchased at the start of the year. 9 Depreciation on the assets totalled £9,052 (2024: £7,650). This charge has no effect on our cash reserves or the General Fund. - The restricted Church Music Fund funded the deposit of £3,600 for a new ladder to improve access and safety in the bell tower. The balance on the fund at the end of the year was £6,625 (2024: £10,225) - Gifts and grants received for specific purchases are shown under the Restricted Gifts Fund, which has a balance of £56,891 (2024: £54,413) carried forward. £50,000 was donated in 2022 for a new stained-glass window that we now hope will be installed in 2026. As no costs have yet been incurred, this amount has increased by interest earned on the unused funds deposited. This window is now the only outstanding item in the fund. ## **Reserves and looking ahead** At the end of the year our free reserves, which comprise the General Fund, Church Repair Fund and the Projects Fund, stood at £160,331 (2024: £161,290). We expect to show small and declining surpluses that will become deficits in the coming years as we continue to lose donors and inflation keeps our costs increasing. The costs of the quinquennial inspection will require funding of at least £35,000 from the Church Repair fund in 2026, and with the loss of the Listed Places of Worship grants to recover VAT, the total may be higher. This will impact our free reserves. We will also need to review the level of our Mission Giving going forward. ## **Thanks** Finally, The Treasurer would like to thank: - The team which produces, manages and distributes the Parish Magazine, especially Penny Cracknell who still continues to mastermind it from her home in Bath, Helena Jenkins who runs the advertising and who with Kate Lavington-Ross oversees the magazine distribution and collection of subscriptions, and of course those who distribute the magazine and collect the subscriptions. - The Coffee Shop team under Jenny Webster and Paula Freeman who generate money for good causes and provide funds to the church - Philip Wood who examines our accounts and ensures we are compliant with reporting requirements and standards - Judith Robinson who does the financial administration and book-keeping ## The Future? 2025 has been a challenging year with a full 12 months of interregnum, which we had hoped would not happen. However, our dedicated team have kept things running as smoothly as possible and we are heartened by the prospect of an end of the interregnum in sight in 10 2026. It has been encouraging that despite the vacancy, there are still encouraging signs of life in our parish and church life, and we pray that God will guide us, our new Rector and the wider benefice as we start a new era together. ## Administrative information St.Peter’s Church is situated in Fen Pond Road, Ightham TN15 9JD. It is part of the Diocese of Rochester within the Church of England. The Parish is within the Deanery of Shoreham in the Archdeaconry of Tonbridge. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and is registered with the Charity Commissioners as The Parochial Church Council of the Ecclesiastical Parish of St Peter, Ightham, registered charity number 1136162. The Patronage of St Peter’s Church is held by Mrs Helen Hobhouse. The parish has been in vacancy since the retirement of the previous incumbent Revd. Tim Hatwell in August 2024. PCC members who have served during 2025 are: Rector: In Vacancy Warden: Ms Naomi Webster (from May 2023) Deanery Synod Representatives: Mrs Carol Kennedy (ex officio) (until 2026) Mrs Michelle Lawson (ex officio) (until 2026) Readers: Mr John Webster (LLM as from 20/5/17) (appointed at APCM) Elected Members (members are elected for a three-year term of office): vacancy (until 2025) Finn Lawson (until 2026) David Colbear (until 2026) Max Robinson (Hon Treasurer) (until 2026) Ian Gordon (until 2027) Judith Robinson (until 2027) Jenny Webster (until 2027) Barbara Smith (until 2028) Bridget Kelsey (until 2028) Sarah Reid (until 2028) Mrs Sarah Reid Hon. PCC Secretary 11 Hon. Treasurer Mr Max Robinson Gift Aid Secretary Mr Max Robinson Independent Examiner Mr Philip Wood Principal Bankers NatWest Bank Approved by the PCC on 23[rd] April 2026 and signed on their behalf by Naomi Webster (PCC Chair) 12 ## St Peter’s Church Ightham Financial Accounts for the year to 31[st] December 2025 13 ## Independent Examiner’s report to the Trustees of St Peter’s Church Ightham I report to the Trustees on my examination of the accounts of The Parochial Church Council of the Ecclesiastical Parish of St Peter, Ightham, Registered Charity 1136162, (“the Trust”) for the year ended 31 December 2025, set out on pages 15-25. ## Responsibilities and basis of report As Parochial Church Council members, and therefore the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts 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. ## 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 give me cause to believe that, in any material respect: 1. accounting records were not kept in accordance with section 130 of the Act; or 2. the accounts did not accord with those records; or 3. 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. Signed: _________________________ Philip Wood MA (Oxon), FCA, MCT 4 Middlings Wood Kippington Road Sevenoaks Kent TN13 2LF Dated 23[rd] April 2026 14 ## **The Parochial Church Council of St Peter's Church Ightham** ## **STATEMENT OF FINANCIAL ACTIVITIES (SOFA) FOR THE YEAR ENDED 31st DECEMBER 2025** |||**Unrestricted**|**Unrestricted**||**Unrestricted**|**Unrestricted**||**Restricted**|**Restricted**|**Restricted**||**TOTAL**|**TOTAL**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**General Fund**|||**Designated Funds***|||**Funds***||||**FUNDS**|| |||**2025**|**2024**||**2025**|**2024**||**2025**|**2024**|||**2025**|**2024**| ||Notes|£|£||£|£||£||£||£|£| |**INCOME FROM:**|||||||||||||| |**Donations:**|||||||||||||| |Planned Giving (including envelopes)||61,286|65,265|||||||||61,286|65,265| |General Collections at All Services||1,831|2,390|||||||||1,831|2,390| |Other Donations||2,216|3,403|||||||||2,216|3,403| |Away Giving|**2b**|0|0|||||682||1,051||682|1,051| |Gift Aid Claimed||11,844|12,780|||||||||11,844|12,780| |**_Subtotal Donations_**||**_77,177_**|**_83,838_**||**_0_**|**_0_**||**_682_**||**_1,051_**||**_77,859_**|**_84,889_**| |**Income from Church Activities**|||||||||||||| |Coffee Shop and Other Fundraising|**2c**|1,877|2,325|||||3,026||3,147||4,903|5,472| |Fees from Weddings and Funerals||2,833|4,829|||||||||2,833|4,829| |Parish Magazine|**3**|9,514|10,159|||||||||9,514|10,159| |**Other Income**||663|810|||||||||663|810| |**Events - Kings Men**|||||3,571|||||||3,571|0| |**Legacies**||0|0||0|9,988||||||0|9,988| |**Grants**||0|0||0|10,943||||||0|10,943| |**Gifts in Kind**|**1**|7,500|7,500|||||||||7,500|7,500| |**Income from Investments**||6,004|6,418|||||8,219||7,860||14,223|14,278| |**Total Income**||**105,568**|**115,879**||**3,571**|**20,931**||**11,927**||**12,058**||**121,066**|**148,868**| |**EXPENDITURE ON:**|||||||||||||| |**Church Activities**|||||||||||||| |Mission and Away Giving|**2a**||||10,500|8,400||3,708||4,198||14,208|12,598| |Ministry Costs inc Parish Offer|**4**|40,451|43,107|||||||||40,451|43,107| |Benefice Costs|**5**|9,447|6,035|||||||||9,447|6,035| |Church Property Costs|**6**|22,195|21,050||6,720|||3,600||||32,515|21,050| |Church Activities|**7**|6,077|5,252|||||||||6,077|5,252| |Parish Magazine|**3**|5,062|4,212|||||||||5,062|4,212| |Office Expenses|**8**|2,561|4,175|||||||||2,561|4,175| |Depreciation of Fixed Assets|**13**||||9,052|7,650||||||9,052|7,650| |**_Subtotal Church Activities_**||**85,793**|**83,831**||**26,272**|**16,050**||**7,308**||**4,198**||**119,373**|**104,079**| |**Fundraising/Events Costs**|**1**||678||1,507|||||||1,507|678| |**Total Expenditure**||**85,793**|**84,509**||**27,779**|**16,050**||**7,308**||**4,198**||**120,880**|**104,757**| |**Net income/(expenditure) pre transfers**||**19,775**|**31,370**||**(24,208)**|**4,881**||**4,619**||**7,860**||**186**|**44,111**| |**Transfers between funds**|||||||||||||| |Transfer to Church Repair|**14 d)**|(7,000)|||7,000|||||||0|0| |Transfer to Mission Giving|**2a / 14 b)**|(9,700)|(10,500)||9,700|10,500||||||0|0| |Transfer to Fixed Asset Fund (photocopier)|**14 e)**|(7,008)|||7,008|||||||0|0| |**Net income/(expenditure) post transfers**||**(3,933)**|**20,870**||**(500)**|**15,381**||**4,619**||**7,860**||**186**|**44,111**| |**Gains/(losses) on Investment Assets**|**11**|||||||(7,976)||4,258||(7,976)|4,258| |**Net movement in funds**||**(3,933)**|**20,870**||**(500)**|**15,381**||**(3,357)**||**12,118**||**(7,790)**|**48,369**| |Balances b/fwd 1st January 2025||108,063|87,193||324,217|308,836||265,968|253,850|||698,248|649,879| |**Balance c/fwd 31st December 2025**||**104,130**|**108,063**||**323,717**|**324,217**||**262,611**|**265,968**|||**690,458**|**698,248**| **Free Reserves,** which comprise total unrestricted funds excluding Fixed Assets and the Mission Giving Fund, total £160,331 (2024: £161,920) - See note 15 for a detailed breakdown by individual fund 15 ## **The Parochial Church Council of St Peter's Church Ightham** ## **BALANCE SHEET AT 31st DECEMBER 2025** |**ASSETS AND LIABILITIES:**
_Notes_
**Fixed Assets**
Tangible assets (including property)
13
Investments (Fabric Trust Fund)
11
_Total Fixed Assets_
**Current Assets**
Debtors
9
Short term deposits
10
Cash at bank
_Total current assets_
**Less: Liabilities**
Creditors: amounts falling due within 1 year
11
_Net current assets_
**Total net assets**
**REPRESENTED BY:**
**PARISH FUNDS**
**Unrestricted - General Fund**
14 a)
**Unrestricted - Designated Funds**
Mission Giving
14 b)
Projects
14 c)
Church Repair
14 d)
Fixed Assets
14 e)
**Restricted Funds**
Away Giving
14 f)
Restricted Gifts (window)
14 g)
Church Music Fund
14 h)
Fabric Trust Fund
14 i)
**Total Funds**|**Total**
**2025**
**2025**
**£**
**£**
257,816
199,095
456,911
13,761
189,494
35,296
238,551
(5,004)
233,547
**690,458**
**Total**
**2025**
**2025**
**£**
**£**
104,130
9,700
26,425
29,776
257,816
323,717
0
56,891
6,625
199,095
262,611
**690,458**|**Total**
**2024**
**2024**
**£**
**£**
259,860
201,330
461,190
16,387
189,180
33,564
239,131
(2,073)
237,058
**698,248**
**Total**
**2024**
**2024**
**£**
**£**
108,063
10,500
26,461
27,396
259,860
324,217
0
54,413
10,225
201,330
265,968
**698,248**|**Total**
**2024**
**2024**
**£**
**£**
259,860
201,330
461,190
16,387
189,180
33,564
239,131
(2,073)
237,058
**698,248**
**Total**
**2024**
**2024**
**£**
**£**
108,063
10,500
26,461
27,396
259,860
324,217
0
54,413
10,225
201,330
265,968
**698,248**| |---|---|---|---| ||**2025**
**£**
9,700
26,425
29,776
257,816|**2024**
**£**
10,500
26,461
27,396
259,860|| ||||**698,248**| ||||**Total**
**2024**
**£**
108,063
324,217
265,968| ||0
56,891
6,625
199,095|0
54,413
10,225
201,330|| ||||| ||||**698,248**| Approved by the Parochial Church Council on 23rd April 2026 and signed on its behalf by the Chairman M M Robinson - Treasurer N Webster - Churchwarden and PCC Chair 16 ## The Parochial Church Council of St Peter’s Church Ightham Notes to the Accounts for the Year Ended 31[st] December 2025 ## Note 1 - Accounting Policies ## Basis of accounting The accounts have been prepared in accordance with the Charities Act 2011, the Church Accounting Regulations 2006, and the Charities Statement of Recommended Practice (“SORP”) applicable to charities preparing their accounts in accordance with FRS102 which was updated in October 2019. The accounts have been prepared under the historical cost convention except for investments which are shown at market value. The accounts include all transactions, assets and liabilities for which the PCC is responsible at law or which it is assessed to control. 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. The PCC considers that there are no material uncertainties about St Peter’s Church Ightham’s ability to continue as a going concern. ## Fund Accounting Unrestricted Funds comprise assets that are not restricted in their use and are available for the general purposes of the PCC. Designated Funds comprise assets set aside by the PCC out of unrestricted funds for specific future purposes or projects and include Fixed Assets (note 14 e). Restricted Funds are those whose objectives are restricted as to purpose and which have to be accounted for separately (items under £500 are treated as de minimis). These include the Fabric Trust Fund, a trust whose purpose is maintaining the fabric of the church over the long term. The Trust has two Trustees appointed by the Chairman of the PCC and is therefore considered to be under PCC control. It has its own deposit and investment accounts held with the Diocese as Managing Custodian. “Free Reserves” are the resources available to provide a financial buffer against unexpected falls in income and/or increases in expenditure and are defined to comprise the total unrestricted funds (i.e. including designated funds) after excluding the Fixed Asset Fund and Mission Giving Fund. ## Fixed Assets Consecrated and beneficed property is excluded from the accounts by Section 10(2)(a) and (c) of the Charities Act 2011. The Church Centre has since 2019 been included within fixed assets as an asset represented by a separate designated fund, although it is built on beneficed land. The Church Centre has been included at cost less depreciation. The cost of the original Church Centre was £30,000, the 2009 extension cost £60,000 and the 2019 extension and refurbishment cost £181,469. The useful life of the building is estimated to be 50 years, and it is being depreciated over that period from 2020 when it came into use after the works in 2019. The AV equipment was installed in late 2021. The assets are estimated to have a useful life of 10 years and are being depreciated from the beginning of 2022. In 2025 a new photocopier was bought and is being depreciated over 5 years. 17 No value is placed on moveable church furnishings held by the Churchwardens in special trust for the PCC which require faculty for disposal, since the PCC considers these to be inalienable property and any such expenditure is written off in the year in which it was incurred. Expenditure on items costing under £1,500 is written off in the year incurred. Investments held for the long term are included under Fixed Assets. ## Income Income is recognised when the PCC becomes legally entitled to the use of the resources, an inflow of economic benefit is probable and the monetary value can be measured with sufficient reliability. Incoming resources are accounted for gross without deducting any associated costs, which are shown separately in expenditure. Wedding and funeral fees collected on behalf of the Diocese from 2020 are not included in income or expenditure. Donations are recognised only when received. Gift Aid receivable is included when there is a valid declaration from the donor and is recognised at the same time as the underlying donation. Any Gift Aid associated with a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor has specified otherwise. Legacies are accounted for when the funds are received. Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Income and gains/losses on assets within a fund that is not an endowment fund are credited to the respective fund. ## Expenditure Expenditure is accounted for on an accruals basis. Mission and charitable giving is accounted for as expenditure when paid or when a legally binding commitment has been made. The PCC allocates a proportion of voluntary income each year to be used for mission giving in the following year. This allocation is shown as a transfer from the General Fund to the Mission Giving Fund. Away Giving is defined as the disbursement to specified charities based on income received from i) specific fundraising events or gifts where the donor has specified that the gift should be used for donations to other charities ii) the Coffee Shop’s monthly nominated charity and iii) collections at certain services where giving to the specified charity is clearly separated from giving to St Peters. Amounts which are payable directly to third parties are not included within away giving. Fundraising expenses include the cost of food and drink at fundraising events. ## Grants and Gifts-in-kind For a number of years Ightham Parish Council (IPC) has paid for the grass cutting in and around the churchyard. IPC budgets approximately £7,500 for this activity. From 2021 it was decided to recognise this in the financial statements, adding the income value to Gifts-in-Kind with an offsetting expense in Church Property Costs. 18 ## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2025** ## **Note 2 - Mission and Away Giving** ## **Note 2a - Mission Giving (from unrestricted/designated funds)** _**Mission giving from unrestricted/designated funds comprises gifts distributed by the PCC on the recommendation of the Mission Giving Committee from the Mission Giving Fund. At the end of each financial year the PCC agree a percentage allocation of that year's General Fund donations for transfer to the Mission Giving Fund from the General Fund, which is distributed the following year.**_ _Charities marked with * are designated Partner charities_ |**Giving from the Mission Giving Fund:**
Crosslight (formerly West Kent Debt Advice)
Spurgeons (formerly Fegans)
OMF International (for Griffins)*
Princess Project*
Starfish Malawi*
Twydall - Holy Trinity*
Wintershall
**Mission Giving from designated funds based on 2024 allocation**
**Calculation of Mission Giving allocation for 2025**
General Fund Donations per SOFA
**Giving from 2025 income at 12.5% (2024: 12.5%), to be distributed in 2026**|**Current year**
**£**
550
550
2,500
1,600
2,100
2,650
550
10,500
**Currentyear**
77,177
**9,700**|**Prior year**
**£**
500
500
2,200
1,100
1,800
1,800
500| |---|---|---| |||8,400| |||**Prioryear**| ||77,177|83,838| ||**9,700**|**10,500**| ## **Note 2b - Away Giving from special collections (restricted funds)** _**Away giving from special collections arises where specific charities are chosen for support at an event or service.**_ |Poverty & Hope (Diocese)
Christian Aid
St Mungo's
The Children's Society
**Total away giving from special collections**|**£**
0
71
137
474
**682**|**£**
258
65
202
526| |---|---|---| |||**1,051**| ## **- Note 2c) Away Giving from the Community Coffee Shop (restricted funds)** _**Away Giving from the Community Coffee Shop comprises 50% of the proceeds over a period (usually two-monthly) during which a named charity is chosen by the Coffee Shop to benefit (except for the MacMillan coffee morning where 100% is donated directly to that charity). The balance of Coffee Shop proceeds is used to supplement St Peter's income.**_ |**_The balance of Coffee Shop proceeds is used to supplement St Peter's income._**||| |---|---|---| |Alzheimer's Society
Borough Green Foodbank
Christian Aid
Crossroads Care
Dandelion Time
Diabetes UK
Hi Kent
MacMillan
Parkinsons UK (Sevenoaks)
Royal Osteoporosis Society
Spadework
St Mungo's
Twydall - Holy Trinity
**_Subtotal Coffee Shop away giving_**|**£**
344
334
182
343
0
0
0
1,000
434
229
0
160
0
**3,026**|**£**
0
0
240
0
374
416
388
827
0
0
383
196
323| |||**3,147**| ## **- ' Note 2d) Support given to St George s, Wrotham (General Fund)** With PCC approval, St Peter's pays certain bills for the Benefice without recovering St Georges' share, given their financial shortfall, or covers certain costs incurred by St Georges. This giving is from the General Fund, and the amounts are included in Note 5 and the summary below. |19
**Summary of Overall Giving**
2a) Mission Giving - Designated funds
2b) Away Giving Special Collections - Restricted funds
2c) Away Giving from Community Coffee Shop
2d) Support for St Georges - General fund (Note 5)
**Total gifts and donations made**|**£**
10,500
682
3,026
1,385
**15,593**|**£**
8,400
1,051
3,147
0| |---|---|---| |||**12,598**| ## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2025** |**2025**
**Note 3 - Parish Magazine**
**Income**
£
Advertising
5,823
Subscriptions
2,691
Grant from Parish Council*
1,000
**Total Income**
**9,514**
**Less: Expense**
External printing costs
3,509
Editorial and Other Costs
1,553
**Total magazine costs**
5,062
**Contribution to income**
**4,452**
**Note 4 - Ministry Costs**
£
Parish Offer - St Peter's share
40,832
Rector's working expenses
-
Ightham Rectory costs (Council tax rebate in 2025)
(381)
**Total ministry costs**
**40,451**
* The Parish Council kindly contributed £1,000 (2024: £1,000) towards the cost of the twice-yearly bumper editions|**2024**
£| |---|---| ||6,371
2,788
1,000| ||**10,159**| ||3,712
500| ||4,212| ||**5,947**| ||£| ||39,274
650
3,183| ||**43,107**| The Parish Offer is shared with St Georges, Wrotham as a result of the move to a Joint Benefice. St Peter's share of the Parish Offer includes the cost of a full time Rector and is being paid in full while in interregnum, after deduction of the costs of visiting clergy. |**Note 5 - Benefice costs**
Benefice Administrator* - share of salary
Benefice administrator* - share of expenses
St Georges Rectory costs** (share of expenses)
Rector recruitment costs (share of expense)
Ightham contribution/giving to St Georges (see Note 2)
**Total Benefice costs for St Peters**|£
6,552
243
703
564
1,385
9,447|£| |---|---|---| ||6,552
243
703
564
1,385|5,754
281| ||9,447|6,035| * In January 2023 the Benefice appointed an Administrator to support the churches in Ightham and Wrotham. St Georges employs the Administrator. Costs are normally shared, and whichever church incurs the costs is reimbursed by the other. ** The Ightham Rectory (see note 4) was returned to the Diocese on retirement of the Rector, and the St Georges Wrotham Rectory retained to house the new Rector. |**Note 6 - Church Property Costs**
Fund in which expensed
**_General fund:_**
Minor repairs & maintenance
Insurance - Church & Church Centre
Utilities
Churchyard grass cutting (paid by Parish Council - see Note 1)
**General Fund**
**_Other funds:_**
Quinquennial (architects fees)
Church Repair Fund (designated)
Graveyard tree work
Project Fund (designated)
Bell tower ladder project (deposit)
Music Fund (restricted)
**Total church property costs**|£
3,732
4,454
6,509
7,500
22,195
4,620
2,100
3600
**32,515**|£| |---|---|---| ||3,732
4,454
6,509
7,500|3,556
4,335
5,659
7,500| ||22,195|21,050| ||4,620
2,100
3600|| ||**32,515**|**21,050**| Various larger items of expenditure relating to property costs have been funded via different funds as noted above, including the Church Repair Fund which is held primarily to cover major items of work including the Quinquennial. The Quinquennial inspection was completed in 2024, with work expected to be completed in 2026. The cost is expected to exceed the funds in the Church Repair fund, and therefore there will be a transfer of £7,000 a year from the General Fund, starting in 2025, in order to replenish the Church Repair Fund for the future. ## **Note 7 - Church Activities** |||| |---|---|---| |**- Church Activities**
Church music: organists & choir
Services & worship expenses
Visiting clergy
Breakfast@church
AV and technology expense
Sundry
**Total church activity costs**|£
1,184
866
2,189
606
694
538
**6,077**|£| ||1,184
866
2,189
606
694
538|1,459
600
718
843
298
1,334| ||**6,077**|**5,252**| 20 ## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2025** |**2025**
**Note 8 - Office Expenses**
£
Phone and broadband
1,074
Printer & print supplies
398
Computer equipment & software
211
Website
420
Other expenses
457
**Total office expenses**
**2,561**
**Note 9 - Debtors**
£
11,835
Sundry Debtors
1,926
**13,761**
**Note 10 - Short Term Deposits**
£
178,250
11,244
**189,494**
**Note 11 - Investments and deposits held for the long term - Fabric Trust Fund**
Investment in CBF Investment Trust Income Shares:
£
Value of shares brought forward
196,195
Income reinvested
5,509
Gain/(loss) on investment assets
(7,976)
Value of shares carried forward
193,728
Funds in deposit account with CBF
5,367
Total long term investment funds
**199,095**
**Note 12 - Creditors**
£
Other creditors
5,004
**5,004**
HMRC - Gift Aid recoverable
Central Board of Finance (CBF) Deposit Fund
Rochester Diocese deposit account
A new photocopier was purchased at the beginning of the year, which resulted in a significant reduction in print costs.
depreciation of the photocopier was £1,402 and is included in the depreciation in restricted funds|**2024**
£| |---|---| ||1,792
1,651
173
559| ||**4,175**| ||£
The| ||12,770
3,617| ||**16,387**| ||£| ||178,250
10,930| ||**189,180**| ||£| ||186,701
5,236
4,258| ||196,195
5,135| ||**201,330**| ||£| ||2,073| ||**2,073**| ## **Note 13 - Fixed Assets** |**Note 13 - Fixed Assets**||||| |---|---|---|---|---| |**Cost or Valuation**
At 1st January 2025
Additions during year
(Disposals) during year
At 31st December 2025
**Less Depreciation**
At 1st January 2025
Charge during year
Disposal during year
At 31st December 2025
**Net Book Value**
At 1st January 2025
**At 31st December 2025**|**Church**
**Centre**|**AV**
**Equipment**|**Office**
**Equipment**|**Total**| ||£
271,469
271,469
27,149
5,430
32,579
244,320
**238,890**|£
22,200
22,200
6,660
2,220
8,880
15,540
**13,320**|£
8,610
7,008
(8,610)
7,008
8,610
1,402
(8,610)
1,402
0
**5,606**|£
302,279
7,008
(8,610)| |||||300,677| |||||42,419
9,052
(8,610)| |||||42,861| |||||259,860| |||||| |||||**257,816**| _The Church centre is being depreciated over 50 years, the AV equipment over 10 years, and photocopier over 5 years, on a straight line basis._ 21 ## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2025** ## **Note 14 - Fund Descriptions** |a)|The**General Fund**is unrestricted and is used for the day to day running of the church. The PCC also allocates funds to
be used for Mission Giving from the General Fund; this amount is currently 12.5% of General Fund donations. All
giving, unless made at a special collection or raised for a specific purpose, goes into the General Fund and is used to
pay expenses. Larger payments related to fabric are charged to the Church Repair Fund, and each year an amount may
be transferred from the General Fund to the Church Repair Fund based on an estimate of what such costs are expected
to be, averaged out over several years. In 2025 an annual transfer of £7,000 was made.| |---|---| |b)|The**Mission Giving Fund**is designated and is an amount set aside from General Fund donations to be paid in the
following year to charities chosen by the Mission Giving Committee (see Note 2a).| |c)|The**Project Fund**is a designated fund set up to receive non-recurring income which is ring fenced from the General
Fund and can be used by the PCC for special projects or other one-off expenditure that the PCC approves. Such income
includes legacies and certain grants. In 2024 the church received £10,943 from the Friends of St Peters charity, which
was wound up at the end of 2024 with its funds transferred to St Peter's. In 2025 the net proceeds of the Kings Men
concert, which had previously been run by, and generated funds for, Friends of St Peters, were recorded in this fund.| |d)|The**Church Repair Fund**is designated and is used to cover major repairs primarily arising from quinquennial
inspections. The latest quinquennial survey, carried out in 2024, indicated that we could expect to spend around
£35,000 in fabric repairs which the PCC felt should be done as one project, now expected to be completed in 2026. As a
result, it was decided that there would be an annual transfer into this fund from the General Fund until the balance in
the fund was restored to around £30,000. This year £7,000 was transferred.| |e)|The**Fixed Assets Fund**is a designated fund for selected assets to cover their future depreciation. It currently comprises
the net book values of the Church Centre, which is depreciated over 50 years, the AV Equipment upgrade completed at
the end of 2021, which is depreciated over 10 years commencing in 2022 (Note 12), and office equipment which is
depreciated over 5 years. A new photocopier was acquired in 2025 and the old one scrapped.| |f)|The**Away Giving Fund**is a restricted fund used to account for monies raised though church activities and services, the
Coffee Shop and donations which are to be given to specific charities. Amounts raised are typically paid out within the
year and so the fund normally has a zero balance at the end of each financial year.| |g)|The**Restricted Gifts Fund i**s used to account for gifts received that the donor has directed be used for a certain item or
project. It currently hold funds to create a new stained glass window. A gift for £50,000 was received in 2022, but work
on it has been slow and to date no expenses have been paid. Interest is credited to the fund.| |h)|The**Church Music Fund**represents a restricted gift given to fund musical activities in the church. The donor has agreed
that some funds can be used to help pay for a new ladder in the bell tower, and the deposit on the work has been paid
from this fund.| |i)|The**Fabric Trust Fund**is a standalone restricted fund set up under a trust deed in 1960 following fund-raising for the
fabric of the church, with two Trustees appointed by the Chairman of the PCC. The trust deed states that the funds are
to be used for "the maintenance repair and improvement of the fabric, structure and the organ of St Peter's Church".| 22 ## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2025** ## **Note 15a) - Detailed movement by Fund - 2025** |Notes
**INCOME FROM:**
**Donations:**
Planned Giving (including envelopes)
General Collections at All Services
Other Donations
Away Giving
**2b**
Gift Aid Claimed
**_Subtotal Donations_**
**Income from Church Activities**
Community Coffee Shop and Other Fundraising
**2c**
Fees from Weddings and Funerals
Parish Magazine
**3**
**Other Income**
**Events (King's Men)**
**Legacies**
**Grants**
**Gifts in Kind**
**1**
**Income from Investments**
**Total Income**
**EXPENDITURE ON:**
**Church Activities**
Mission and Away Giving
**2a**
Ministry Costs inc Parish Offer
**4**
Benefice costs
**5**
Church Property Costs
**6**
Church Activities
**7**
Parish Magazine
**3**
Office Expenses
**8**
Depreciation of Fixed Assets
**13**
**_Subtotal Church Activities_**
**Fundraising Costs (Kings Men)**
**1**
**Total Expenditure**
**Net income/(expenditure) pre transfers**
**Transfers between funds**
Transfer to Church Repair
**14 d)**
Transfer to Mission Giving
**2a / 14 b)**
Transfer to Fixed Asset Fund (photocopier)
**14 e)**
**Net income/(expenditure) post transfers**
**Gains/(losses) on investment Assets**
**11**
**Net movement in funds**
Balances b/fwd 1st January 2025
**Balances c/fwd 31st December 2025**|**Unrestricted**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**TOTAL**
**FUNDS**
**2025**
**£**| |---|---|---|---|---|---|---|---|---|---|---| ||**General**
**Fund**
**14 a)**
£|**Mission**
**Giving**
**14 b)**
£|**Projects**
**14 c)**
£|**Church**
**Repair**
**14 d)**
£|**Fixed**
**Assets**
**14 e)**
£|**Away**
**Giving**
**14 f)**
£|**Restricted gift**
**Window**
**14 g)**
£|**Church**
**Music**
**14 h)**
£|**Fabric**
**Trust**
**14 i)**
£|| ||61,286
1,831
2,216
11,844|||||682||||61,286
1,831
2,216
682
11,844| ||**_77,177_**
1,877
2,833
9,514
663
7,500
6,004|**_0_**|3,571|**_0_**|**_0_**|**_682_**
3,026|**_0_**
2,478|**_0_**|**_0_**
5,741|**_77,859_**
4,903
2,833
9,514
663
3,571
0
0
7,500
14,223| ||**105,568**|**0**|**3,571**|**0**|**0**|**3,708**|**2,478**|**0**|**5,741**|**121,066**| |||||||||||| ||40,451
9,447
22,195
6,077
5,062
2,561|10,500|2,100|4,620|9,052|3,708||3,600||14,208
40,451
9,447
32,515
6,077
5,062
2,561
9,052| ||**_85,793_**|**_10,500_**|**_2,100_**
1,507|**_4,620_**|**_9,052_**|**_3,708_**|**_0_**|**_3,600_**|**_0_**|**_119,373_**| |||||||||||1,507| |||||||||||| ||**85,793**|**10,500**|**3,607**|**4,620**|**9,052**|**3,708**|**0**|**3,600**|**0**|**120,880**| |||||||||||| ||**19,775**|**(10,500)**|**(36)**|**(4,620)**|**(9,052)**|**0**|**2,478**|**(3,600)**|**5,741**|**186**| ||(7,000)
(9,700)
(7,008)|9,700||7,000|7,008|||||0| ||(3,933)|(800)|(36)|2,380|(2,044)|0|2,478|(3,600)|5,741|186| ||||||||||(7,976)|(7,976)| ||**(3,933)**|**(800)**|**(36)**|**2,380**|**(2,044)**|**0**|**2,478**|**(3,600)**|**(2,235)**|**(7,790)**| ||108,063|10,500|26,461|27,396|259,860|0|54,413|10,225|201,330|698,248| ||**104,130**|**9,700**|**26,425**|**29,776**|**257,816**|**0**|**56,891**|**6,625**|**199,095**|**690,458**| 23 ## **Note 15b) - Detailed movement by Fund - 2024** |Notes
**INCOME FROM:**
**Donations:**
Planned Giving (including envelopes)
General Collections at All Services
Other Donations
Away Giving
**2b**
Gift Aid Claimed
**_Subtotal Donations_**
**Income from Church Activities**
Community Coffee Shop and Other Fundraising
**2c**
Fees from Weddings and Funerals
Parish Magazine
**3**
**Other Income**
**Legacies**
**Grants**
**Gifts in Kind**
**1**
**Income from Investments**
**Total Income**
**EXPENDITURE ON:**
**Church Activities**
Mission and Away Giving
**2a/b**
Ministry Costs inc Parish Offer
**4**
Benefice costs
**5**
Church Property Costs
**6**
Church Activities
**7**
Parish Magazine
**3**
Office Expenses
**8**
Depreciation of Fixed Assets
**13**
**_Subtotal Church Activities_**
**Fundraising Costs (Kings Men)**
**1**
**Total Expenditure**
**Net income/(expenditure) pre transfers**
**Transfers between funds**
Transfer to Mission Giving
**2a**
**Net income/(expenditure) post transfers**
**Gains/(losses) on investment Assets**
**11**
**Net movement in funds**
Balances b/fwd 1st January 2024
**Balances c/fwd 31st December 2024**|**Unrestricted**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**||**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**TOTAL**
**FUNDS**
**2024**
**£**| |---|---|---|---|---|---|---|---|---|---|---|---| ||**General**
**Fund**
**14 a)**
£|**Mission**
**Giving**
**14 b)**
£|**Projects**
**14 c)**
£|**Church**
**Repair**
**14 d)**
£|**Fixed**
**Assets**
**14 e)**
£|**Away**
**Giving**
**14 f)**
£|**Restricted gifts**||**Church**
**Music**
**14 h)**
£|**Fabric**
**Trust**
**14 i)**
£|| ||||||||**Window**
**14 g)**
£|**Ellacombe**
**Chimes**
**14 g)**
£|||| ||65,265
2,390
3,403
12,780|||||1,051|||||65,265
2,390
3,403
1,051
12,780| ||**_83,838_**
2,325
4,829
10,159
810
7,500
6,418|**_0_**|9,988
10,943|**_0_**|**_0_**|**_1,051_**
3,147|**_0_**
2,365|**_0_**|**_0_**|**_0_**
5,495|**_84,889_**
5,472
4,829
10,159
810
9,988
10,943
7,500
14,278| ||**115,879**|**0**|**20,931**|**0**|**0**|**4,198**|**2,365**|**0**|**0**|**5,495**|**148,868**| ||||||||||||| ||43,107
6,035
21,050
5,252
4,212
4,175|8,400|||7,650|4,198|||||12,598
43,107
6,035
21,050
5,252
4,212
4,175
7,650| ||**_83,831_**
678|**_8,400_**||**_0_**|**_7,650_**|**_4,198_**|**_0_**|**_0_**|**_0_**|**_0_**|**_104,079_**| ||||||||||||678| ||||||||||||| ||**84,509**|**8,400**|**0**|**0**|**7,650**|**4,198**|**0**|**0**|**0**|**0**|**104,757**| ||||||||||||| ||**31,370**|**(8,400)**|**20,931**|**0**|**(7,650)**|**0**|**2,365**|**0**|**0**|**5,495**|**44,111**| ||(10,500)|10,500|||||||||0| ||20,870|2,100|20,931|0|(7,650)|0|2,365|0|0|5,495|44,111| |||||||||||4,258|4,258| ||**20,870**|**2,100**|**20,931**|**0**|**(7,650)**|**0**|**2,365**|**0**|**0**|**9,753**|**48,369**| ||87,193|8,400|5,530|27,396|267,510|0|52,048|0|10,225|191,577|649,879| ||**108,063**|**10,500**|**26,461**|**27,396**|**259,860**|**0**|**54,413**|**0**|**10,225**|**201,330**|**698,248**| 24 ## **Note 16 - Summary of Assets by Fund** |**Assets**
Fixed Assets
Investments
Cash and short term deposits
Debtors
**Total assets**
**Liabilities**
Creditors (due in under a year)
**Net Assets per Balance Sheet**|**Unrestricted**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Total**| |---|---|---|---|---|---|---|---|---|---|---| ||General
Fund|Mission
Giving|Projects
Fund|Church
Repair|Fixed
Assets|Away
Giving|Restricted
Gifts
(Window)|Church
Music|Fabric
Trust|| ||£
91,761
13,761|£
9,700|£
26,425|£
32,548|£
257,816|£
840|£
56,891|£
6,625|£
199,095|£
257,816
199,095
224,790
13,761| ||105,522
(1,392)|9,700|26,425|32,548
(2,772)|257,816|840
(840)|56,891|6,625|199,095|695,462
(5,004)| ||**104,130**|**9,700**|**26,425**|**29,776**|**257,816**|**0**|**56,891**|**6,625**|**199,095**|**690,458**| ## **Note 17 - Related party transactions** No related party, including PCC members or persons closely associated with them, has been paid any remuneration or received any benefits from the PCC (apart from the reimbursement of costs paid on behalf of the church) except as noted below. During the year PCC members and their spouses made donations (including Gift Aid) of £32,288 (2023: £31,144). This disclosure does not include any unidentified cash or anonymous donations that may have been received. No PCC member was connected to any of the charities in Note 2, except Max Robinson who is a Trustee of Wintershall CIO. Sarah Reid was paid £808 for cleaning the Church Centre. There were no employees in 2025 (2024: none), although the PCC reimburses St George’s, Wrotham for half the salary and other costs of the Benefice Administrator who joined in January 2023. ## **Note 18 – Going Concern** The PCC considers that St Peter’s remains a going concern. 25