**THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD (REGISTERED CHARITY NUMBER 1137783)** 

**REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025** 

## **Report of the Trustees for the year ended 31 December 2025** 

The trustees, who are the members of the Church Council, present their annual report and accounts for the year ended 31 December 2025. The trustees confirm that the report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity’s governing document, and the provisions of “Accounting and Reporting by Charities: 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)” (effective 1 January 2015) (Charities SORP FRS 102). 

## 1. **Aim and Purpose** 

The Church Council has the responsibility of co-operating with the incumbent, the Reverend Canon Bryan Knapp (Retired 31 March 2025, thereafter a Vacancy Period until January 2026) and the Methodist Minister The Rev Kirsty McGhee, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. 

The Church Council is also specifically responsible for the maintenance of the Church Complex of St Andrew’s. 

## 2. **Objectives and activities for the public benefit** 

Our main objective as a church is to promote the gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England and Methodist church. Our responsibility is to share the Good News of God’s love with the community we serve. 

The trustees are committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Andrew’s. We want to be a church without walls, one which reaches out to the community and the world at large. We want to grow in Christian maturity and to know and understand God’s will for our lives and our church. Our services and worship put 



faith into practice through prayer, preaching, scripture readings, music and sacrament. 

We encourage 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; 

- providing pastoral care for members; 

- running organised and informal activities for church members, families, young people and children and 

- supporting missionary and outreach work both overseas and in the UK. 

When planning our activities for the year, including setting the grant-making policy, the incumbent, the Methodist Minister and the trustees have referred to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. 

They have also considered how the charity had succeeded in delivering its aims, including public benefit, when reviewing the achievements for the year, which are summarised below (Section 5), and which the trustees considered to be a public benefit. 

## 3. **St Andrew’s Church Centre Complex- Public Benefit** 

To facilitate this work, the trustees recognise the importance of maintaining the amenities and the fabric of the Church Centre Complex and ensuring that the facilities remain welcoming to those visiting our church buildings. The public can freely access all of our amenities and can enjoy, and participate in, all of our activities, subject to observing safeguarding arrangements. 

The Charity furthers its charitable purposes for the public benefit through its grantmaking policy, which is set out below. 

## 4. **Policies on Grant making, Investment and Fundraising** 

- 4.1 The charity has established its grant making policy to achieve its objectives for the public benefit. Applications for grants are not invited. 

Our policy is to make grants to missionary charities we nominate, and to our Parish link with Bereko (Tanzania), based on 10 percent of our annual voluntary income. The 10 percent also includes an equal amount to be used to fund our Mission Opportunity Fund (see below). 



All grants are made to charities and to individuals where there is accountability and transparency in the way they use these funds. We seek and receive regular updates and reports from each charity on how these grants are spent. In respect of the Fair Trade Shop, it is our policy to give away the whole of the annual surplus made by the Shop, consistent with maintaining adequate reserves to meet normal trading requirements (three months’ purchases of goods for resale, plus a 10% margin for contingencies). It was decided to release £75 (2024 £327) from reserves to add to the total amount available to be distributed to 7 charities by way of grants.  The final amount distributable totalled £4,800 (2024 £5,000). 

The Shop makes grants to charitable organisations based in the UK which are Christian in outlook and practice, and which promote sustainable livelihoods and development opportunities to marginalised peoples and communities in the UK and the rest of the world, having regard to the environment and the social impact of their activities. 

Details of all grants made in 2025, and the recipient organisations, appear on page 14 of the Financial Statements. 

## 4.2 **Investment policy and objectives, including policy on social investment and programme related investment** 

The trustees have adopted a risk-averse approach to investments. In view of their low risk appetite, the trustees are willing to accept a lower rate of return by placing surplus funds on deposit with the CCLA, in return for certainty and flexibility. The charity does not make social or program related investments. 

## 4.3 **Performance of fundraising activities** 

Our policy is to raise most of our funds from within the church membership. The frequency of fundraising activity is relatively low, as most church-organised events are free. 

## 5. **Significant Achievements and Performance** 

This section of the report summarises the main achievements of the Charity and the difference our work made to our beneficiaries, and where possible, explains any wider benefits to communities as a whole. 



As trustees, we are committed to managing the resources of the charity in accordance with the highest principles and standards of stewardship, integrity and accountability, consistent with our obligations under charity law. We regularly review our obligation under the Church of England’s Safeguarding Guidance to keep all vulnerable adults and children who visit or use our premises safe at all times.  One of our trustees (Brian Banks) has the lead responsibility for monitoring our performance as a church and, together with one of the Wardens (Felicity Lusted), for ensuring that everyone whose duties require them to be interact with others, receives essential and up-to-date safeguarding training. 

## Introduction 

“ _So we are Christ’s ambassadors; God is making his appeal through us_ .” (2 Cor 5: 11, 14, 18, 20) 

We consider it a privilege to act as Christ’s ambassadors in this town, to represent him and to tell others of God's love and his wish for everyone to be reconciled to him through Christ.  This is what motivates us. 

As Christ’s ambassadors during the year under review, we 

- welcomed newcomers into the fellowship of the church; 

- went out into the community to visit members and non-members who are housebound, unwell, alone, bereaved, or who miss fellowship for one reason or another. This pastoral support is a vital part of our work in the town; 

- joined in with, or led, community-based events such as the Carnival, Walk of Witness and visits to newcomers on the new housing estates; 

- continued to welcome more newcomers settling in Paddock Wood and offered hospitality; 

- hosted the Chinese New Year celebrations in February 2025; 

- continued to provide material and financial support to the local Community Storehouse. 

## Detail 

## Pastoral Support 

We attach prime importance to this integral and vital part of our role as ambassadors for Christ.  Most people have returned since the end of Covid, although a smaller number of our congregation no longer attend due to older age or 



infirmity.  Brian (Banks) continued to make more home visits to offer Holy Communion. 

The Steering Group, set up as a point of support during Covid, to encourage members and others through prayers, monthly phone calls and visits, continued to meet weekly on Monday mornings after Bryan retired. 

Finally, pastoral support was also offered by our church through providing support (including financial) to The Community Storehouse, both in helping weekly and through our Harvest gifts in September and weekly donations. We also hosted a Christmas lunch and afternoon tea in the church Hall for those from the parish and wider afield on their own.  Gifts from a wide range of individuals and local shops have supported this venture over the years.  Finally, the ACTS 2 Fund and Vicar’s Discretionary Fund were also used to support people in their hour of need. 

## Missional Activities 

We continued through the year to take the opportunity to establish further relationships with the three new and fast developing housing developments in Paddock Wood.  Many more newcomers have taken up residence during the year. At Easter we distributed palm crosses within the new developments as we welcomed newcomers to the community. At the time of writing, construction of new homes continues apace at each of the three developments, and plans have been published for public consultation to build another 770 homes on farmland adjoining Badsell Road, and 1,000 homes linked to the existing Burrows site. 

## Kent Chinese Christian Church 

In 2025, KCCC’s ministry in Paddock Wood entered a significant phase of growth and consolidation. A major milestone was achieved with approval granted for KCCC to use St Andrew’s Church as a permanent worship and meeting venue beginning in September 2025. 

The journey that preceded this positive outcome was a lengthy one and not without challenges. That said, the ambitions of both St Andrew’s Church Council and KCCC’s Clergy and Pastoral teams were such that an Agreement was eventually forged after some legal obligations were attended to. Signing of the Licence Agreement was concluded by all parties (KCCC and St Andrew’s Trustee representative and Bishop Jonathan by 3 July 2025). Approval to grant the Faculty was provided by the Chancellor on 27 August 2025. 



Since January 2025, weekly KCCC Saturday worship services have been formally established, alongside Children’s Sunday School and a Youth Fellowship. The availability of dedicated spaces for adult worship, children’s ministry, and youth activities afforded by use of the church and halls complex has significantly enhanced the quality, stability, and flexibility of ministry operations. 

St Andrew’ collaboration with KCCC has borne fruit in so many ways. A strong relationship exists between individuals and wider church families as evidenced by mutual invitations to worship and participate in events e.g., Chinese New Year in February, mid-Autumn celebration on 4[th] October, and Licensing Service. Above all, we have forged a firm and fond friendship. 

Weald of Kent Methodist Circuit 

St Andrews is one of seven churches which makes up the Circuit. The others are Tonbridge Methodist Church, East Peckham Methodist Church, United Emmanuel (TW), The Drive (Sevenoaks), Horsmonden Methodist Church and Otford Methodist Church. The Superintendent minister is Rev Jane Braund. Her role is a lot like a Bishop, though over a much smaller area. She can move ministers to different churches within the circuit, has the final say over who is able to preach at any of the churches.  Although she retains ultimate responsibility for church councils and meetings, she has delegated authority to ministers to run these. 

Safeguarding 

Thanks to Felicity for holding the fort during Brian’s illness earlier in the year. 

During convalescence, Brian developed the Safeguarding Dashboard and Hub. This is a computer programme that enables him to record all the church activities and the necessary documentation that goes with them. The hub enables him to list all the roles held in the church and the people assigned to them, as well as to record all the training for each role and to set reminders when the training needs to be revisited.  This remains a work in progress.  Safeguarding training needs to be repeated every three years where necessary. 

This year we hosted the Domestic Abuse Conference where we learnt more about the various support organisations. 

Brian also learnt about County Lines in his role as a Police Chaplain. 



St Andrew’s held the Safeguarding Sunday service on the 23[rd] of November, which was well received. 

The  Diocese is expecting a safeguarding audit in 2027 and it is essential we display the required safeguarding documentation. 

January 2026 saw the safeguarding conference held jointly between Rochester and Canterbury where we had talks from the Regional Safeguarding Lead and an organisation called Prevent which deals with radicalisation. 

January has also seen six group training events for the Basics Course and Domestic Abuse Awareness. These and others will be repeated when requested. 

Anyone who has a role in this church must at least have completed the Basics Course and the Domestic Abuse Awareness course. 

## Bereko Committee Report 

The Bereko Committee is run through the Bereko Community Partnership (BCP), as the members are also members of BCP.  Any purely church matters are dealt with by the trustees of St Andrew’s church outside the BCP meeting. 

During 2025, the Bereko Fund was used to donate the usual £650 for Julius’ annual salary and £350 for the parish’s share to the Diocese and for other expenses explained below. 

There was also a special fundraising event to mark the 20th anniversary of our link as well as St Andrew’s 50th anniversary.  Our hope was to support the Bereko church’s own fundraising for improvements to the church building and we are delighted to report that the work has been completed and the church looks wonderful. 

The individual support for some people in Bereko with particular needs continues, with costs being met either from the Bereko Fund, the BCP and/or individual donors. 

In 2025, a team of eight people from St Andrew’s church, the Paddock Wood community, Mascalls Academy and East Peckham Methodist church visited 



Bereko, led by Rev’d Kirsty McGhee.  We sent daily videos to share our news and seek prayers and also provided feedback at the St Andrew’s day church service. 

Each visit always highlights new challenges and this time there was a clear school water/sanitation theme.  The Town Council had requested help with the toilets at Bereko Primary School.  On visiting each of the schools (2 x Primary, 1 x Secondary), we realised that none of the schools had a good supply of fresh water, for differing reasons. This meant that children had either to bring their water to school, or to use unclean facilities.  Moreover, food could not be cooked and the schools’ banana farms, which we had sponsored, could not be watered, resulting in the banana trees being in poor condition. 

We are now working with a local Project Manager who has provided a budget to resolve each school’s problems (generally a mixture of tanks, pumps, pipes etc).  We hope that we will be able to achieve a good supply of fresh water to each school during 2026. 

It was disappointing to see that Climate Change and its impact on the rainy seasons had yet again resulted in serious food shortage and hunger.  We left maize, as before, for the school children and for Julius to help individuals in the greatest need. 

An issue of concern was the overflowing and dangerous drop toilets at Bereko Primary School.  We have since agreed with the District Education Office to share the cost of a new toilet block (£5,000 each), which we hope will go ahead shortly.  Early in January 2026, Church Council approved funding to enable the proposed works to start, and then shortly afterwards, a donation of £5,000 was received through a generous donation from a benefactor.  This will allow the water projects to proceed as well. 

During our visit we were also able to purchase medical supplies to be prioritised for the poor.  This is always important, but more so in times of hunger and malnutrition. 

It was concerning also to note the strengthening of control by some in the local Islamic community with a new Mosque built, leaving our small church family sometimes feeling overwhelmed. 

On a happier note, we were able to visit the completed catechist’s house at Kikilo (in Bereko parish) and take refreshments in it after a short church service 



there.  We also brought back 5,300 Palm Crosses, made in Kikilo, which will be sold on at cost, £10 for 50. 

As always, despite all the challenges, we were overwhelmed by our welcome, the hospitality and love that we were shown and we are now looking forward to our next visit, most probably in October 2027. 

Other Areas of St Andrew’s work and witness 

Detailed reports of the specific activities, achievements and performance in other areas of the church’s work, may be found in the separate booklet, which does not form part of this TAR . These areas include: 

- Wardens 

- People, Appointments and Governance 

- Children and Families 

- Home Groups 

- Community Engagement and Outreach 

- Deanery Synod 

- Fair Trade Shop 

- Mission partners Support Group, including the Mission Opportunity Fund 

- Pastoral 

- Safeguarding 

- Bereko Community Partnership 

## 6. **Financial review** 

In the General funds there was a small deficit of £1,397 for the year before taking into account the provisions for depreciation and the revaluation of the Halls Complex, compared with a surplus of £1,139 for 2024. The balance of free reserves now stands at £31,198 which remains well below our aim of covering the equivalent of three months’ expenditure, £54,000. 

The Designated reserves, other than the Fixed Assets Reserve, total £24,775. These funds are mainly set aside to go towards the cost of future major repairs and maintenance. 

Net expenditure from the Restricted Reserves Funds during the year totalled £8,331 in furtherance of the objectives of the Funds concerned. 



## Reserves Policy 

Each year the trustees review the requirements for free reserves, which are those unrestricted funds not invested in fixed assets, designated for specific purposes or otherwise committed to ensure that the church can meet all its obligations. 

As stated above, Free Reserves stand at all £31,198 (2024: £37,130).  In reviewing its reserves requirement the trustees have decided that the charity needs to hold a level of free reserves equivalent to approximately three months’ running costs of £54,000 (2024: £54,000), as advised by the Charity Commission. In addition, we need to hold reserves to cover emergency situations such as urgent property repairs. This gives flexibility to cover the need for adequate working capital, the ability to respond quickly to emergencies and to fund partly our planned programme of improvement to the fabric and facilities. 

Given the Church’s level of free reserves at the year-end, the Trustees consider that there are sufficient resources to continue for the foreseeable future. The Trustees identified no material uncertainties which would mean that the Church would be unable to operate for the foreseeable future. 

## 7. **Governance Issues** 

## Church Committees 

Church Council continued to exercise oversight over the work, issues and challenges of the various church committees through consideration of their minutes and any issues highlighted for the Council’s attention. 

## Risk management 

Risks and uncertainties 

Four types of risk have been identified for our purpose, namely financial, operational, statutory, and legal and reputational.  Risk monitoring and control procedures are in place to manage these types of risk.  These procedures are continual and ongoing. 

The main financial risk for the charity is financial sustainability.  A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due, regular liaison with the bank and active management of debtors and creditors balances to ensure sufficient working capital by the charity. 



The financial position is reviewed by Council, at each meeting, considering advice from the Finance Committee, which meets regularly to monitor and scrutinise the charity's financial performance against budget. If it proved to be necessary, or desirable, a Stewardship Campaign would be promoted. 

Attention has also been focused on non-financial risks arising from Safeguarding, food hygiene, fire and health and safety of those who use the church's facilities. 

These risks are managed by ensuring that we have up to date and robust policies and procedures in place, and regular awareness training for staff and volunteers working in these operational areas. The trustees keep the major risks to which the charity is exposed under active review. Responsibility for overseeing the management and proper operation of the charity's risk systems and risk policies is currently vested in the Finance and the Property and Fabric Committees. 

All committees are required to prepare a risk assessment for each activity undertaken in the church’s name, particularly where proposals might affect children, the church’s reputation, or have financial implications. Steps are always taken to manage any risks (such as, for example, seeking to share the risk with others, insuring against the risk, strengthening internal financial controls, or not undertaking the activity). Health and safety, personnel procedures and office functions are reviewed on a regular basis.  All committees are aware that for insurance purposes, the Church Council must be informed whenever any church sponsored activity takes place off-premises. 

In light of the Covid pandemic, the trustees also reviewed other operational and business risks (including those to which the Fair Trade Shop were exposed), facing the charity, and believes that the measures which were taken to mitigate and control the significant risks were adequate and effective. Measures taken included, but were not limited to, regular risk assessments relating to access to, and use of, the shop premises, and the implementation of strict and frequent sanitisation controls.  These controls remain in place and are regularly reviewed. 

Operational risk is managed mainly through supporting only appropriately gifted, qualified and supervised Christian workers and volunteers who fill positions of pastoral responsibility. 

Reputational risk is managed mainly through supporting only Christian workers who have been rigorously vetted and trained. In addition, the Church of England's Safeguarding Policy requires that all trustees, individuals involved in regular work 



with children and young people, provide references and submit to a Disclosure and Barring Service (DBS) check. In addition, Church Council now require all trustees, staff, members of church committees and volunteers, where appropriate, to undergo formal Safeguarding Training. 

## Review of risks facing committees 

The trustees confirm that they have ensured that regular risk assessments were done whenever the buildings and facilities were used, and in relation to all outside activities under the aegis of the Church Council.  Each church committee is required to report annually to the Church Council on how they have managed the risks facing them. 

## 8. **People Appointments and Governance Committee (PAGC)** 

## 8.1  Overview 

Along with our many volunteers and our premises, our staff team is a muchvalued resource in the day-to-day operations of our Church.  We employed two persons full-time during the year. In addition, we reluctantly carried one vacancy for a full-time (or a part-time) Youth Worker throughout the year, despite attempts to recruit someone suitable.  Church Council will continue to liaise with the Diocesan's Youth Adviser to find a way forward.  The Council would like to thank Hanna Rosser, Revd. Kirsty McGhee and Revd. Marian Trask for variously stepping into the breach temporarily to lead the youth work. 

## 8.2  Staff 

Operations Manager: The trustees thank our Operations Manager Siobhan for carrying the extra responsibility of managing and coordinating various elements of the church’s business following Bryan’s departure. Particular mention must be made of the way she represented the interest of the church in finalising the agreement with the Kent Chinese Christian Church for the use and hire of St Andrew’s church and complex on Saturdays. 

Children and Families Worker: We thank Hanna Rosser, our Children and Families Worker, for her excellent work not only continuing our extensive Children and Families activities but expanding them during the year. In addition, despite this not being her substantive role, Hanna continued our weekly Pathfinders youth club, the monthly Survivors sessions and more recently has set up a Chill-Zone for Mascalls students on Wednesday afternoon.  We still carry a vacancy for a Part Time Youth Worker and the Diocesan advice is that these roles are particularly difficult to fill 



as there is a national shortage of suitable youth workers.  Church Council continues to keep this area of our work under active review. 

## 8.3 Staff pay 

The People, Appointments and Governance Committee reviewed the annual performance reviews on the monthly staff and were satisfied that everyone’s performance was fairly assessed and fully met the requirements of their job. 

Accordingly, on this basis, the Committee had no hesitation in endorsing the Finance Committee's recommendation to Church Council of a pay rise of 3.5% for both the Operations Manager and the Children's Worker.  The Cleaner received 6.7% in accordance with the Real Living Wage, while the Organist's rate was increased by 5% in accordance with the Musicians Union scale, the rates for which have not been updated since May 2025.  The pay rise for all staff was approved by Church Council at its January 2026 meeting. 

## 8.4 Contribution made by Volunteers 

The Vicar and Methodist Minister have helped co-ordinate and further the objectives of the charity.  During the year, over one hundred volunteers from within and outside the church gave wide-ranging help across all the different aspects of the charity's work.  Without all of this dedicated and committed work the charity would not be able to accomplish all that it does. 

We are indebted to all the members of our congregation who share their gifts and skills with the wider body, and for the time and energy they commit to the ministry here. 

## 8.5 The congregation 

We welcomed a number of new and young families who joined us during the year. Paddock Wood continues to attract increasing numbers of newcomers as the rate of new housebuilding continues apace. 

Last year’s TAR highlighted the ageing profile of our congregation, and the urgent need to find new, younger, members to replace our long-serving volunteers. Despite the small growth in younger members, there has been no significant change since then in terms of an increase in the number of volunteers. 



We are working on ways to involve some of the new members of the congregation, but family and work responsibilities still continue to be factors limiting the extent to which they are willing to commit the necessary time for involvement in church activities.  Unfortunately, this is the picture across many other church congregations nationally. 

## 9. **Recruitment of new Vicar and Outlook** 

## 9.1  The Vacancy Group 

In November 2024, Church Council established a Vacancy Group, the purpose of which was to support the wardens in overseeing and coordinating church activities during the lead in to, and throughout, the Vacancy period while we awaited the appointment of Bryan’s successor. 

The membership of the Group comprised: Sue Chalkley (Chair), Carl Warren, Ken Hesse, Kevin Dunn, Felicity Lusted, Peter Hungerford-Welch, Kirsty McGhee and Siobhan MacKay. 

During 2025, the Vacancy Group, plus our Area Dean and Archdeacon, met monthly.  The Group reported at every Church Council meeting its progress on a wide range of activities, including, but not limited to: 

- Planning church services and guest preachers. 

- Preparing the Parish Profile for the advert - a full church consultation about our 

- future plans and the qualities we were seeking in our new Vicar, and organising a special Church Council meeting to discuss the results and to finalise the Parish Profile. 

- Managing the entire recruitment process, from drafting and placing the adverts to coordinating the selection interviews. 

- Planning the licensing service, induction and church welcome of the new incumbent Rev Mark Montgomery (held in January 2026). 

A congregation meeting was held in April to consult, and discuss with, members future plans for recruiting Bryan’s successor as Vicar.  This ensured that suggestions and concerns voiced were taken into account in the subsequent deliberations of the Vacancy Group. 



Throughout, the Group kept the church family informed and did their best to respond quickly to any concerns. 

The Group was closed after submitting its final report to Church Council in January 2026. 

The trustees would like to extend our thanks to all those members of the church family who worked hard to help make this process run smoothly. 

This time of Vacancy brought us all closer together.  We remain thankful to God for the way in which he led us throughout the entire process and for bringing Mark to be our new leader. 

## 9.2.  The Selection Interviews and outcome 

Interviews for the new Vicar were held in September following a national advertisement.  The person specification was drawn up after consultation with the whole church family and was published within the Parish Profile. 

We were pleased with the good response to the advert, which was placed online on the Diocesan and the Church of England Pathways websites as well as Church Times. 

A selection panel was convened, comprising the Archdeacon of Tonbridge, the Venerable Nick Cornell, Rev Kirsty McGhee (Methodist Minister), Peter Hungerford Welch (Reader at St Andrew’s) and Sue Chalkley, Lay Chair of St Andrew’s Church Council.  The Diocese provided ‘Addressing Bias’ training prior to the shortlisting. 

On the day before the board, candidates were welcomed by the wardens and provided with a tour of the church, the new vicarage and key facilities in Paddock Wood, to give them an appreciation of community life here.  One day was set aside for interviews. 

Following the interviews, the panel unanimously agreed that Mark (Montgomery) was the preferred candidate and was delighted that the Bishop agreed to appoint Mark as our next incumbent. 

Mark joins St Andrew’s with an impressive CV.  He has 25 years’ experience of full-time lay and ordained ministry in the Church of England, having come to faith as a teenager in the Methodist church.  He gained his Bachelor of Theology at 



Chester University, is a professionally qualified youth worker, has been published world-wide and has spoken at events across Europe on the topics of mission and youth work.  Before joining St Andrew’s, Mark led the church plant at Kings Hill - St Gabriel’s. 

Mark has held a number of teaching responsibilities throughout this time and currently teaches the ‘Re-imagining Church’ module for the Diocese of Rochester. We are delighted that God has called Mark to lead us into the next phase of our church life and we welcome him wholeheartedly. 

## 9.3.  Outlook and Challenges 

The advent of a new leader will inevitably bring about changes in time, though early indications are that there will not be a change in direction in terms of sharing the gospel with the community, welcoming all who enter our doors, ministering to the sick and shut-ins, supporting charities working in the UK and abroad, supporting and encouraging families and helping young people navigate the challenges and pitfalls of navigating their teenage years. 

Among the challenges we as trustees face are making the gospel message to a rapidly expanding, and increasingly diverse, community relevant to their everyday lives, extending hospitality to newcomers to the town, making them feel welcome and sometimes just being there for people in need of spiritual support.  If we are to achieve our mission to make disciples of people, we will need to rely on more personnel within the church family willing to volunteer time and talent.  This too will be challenging on account of increasingly fewer members being available, for example, to visit people at home and in hospital, to plan and implement new and relevant initiatives and to follow up on initial contact with newcomers. 

Against this challenging background, the trustees are confident that as a church we will continue with God’s help, to demonstrate our concern in tangible ways for those we support locally, as well as those in other countries with which we have traditional ties directly and indirectly. 

## 10. **Structure, Governance and Management** 

The Anglican and Methodist Church of St Andrew Paddock Wood, is a Local Ecumenical Partnership (LEP) of Anglican and Methodist church members in Paddock Wood.  It was registered as an independent charitable Trust in September 2010. The trustees and the Church Council are the same body. The structure of the 



Trust is set out in a New Framework Constitution agreed by the Charity Commissioners, The Church of England, The Methodist Church (and the URC and The Baptist Union) as well as Churches Together in England and Churches Together in Kent. 

The governance of the Trust is set out in a Working Policies document and a Sharing of Buildings Agreement (both available on our website). The Charity is administered and managed by the Church Council, comprising: 

(a) ex-officio trustees, being the ministers of the LEP, the Curate, the Youth Worker and the Children and Families Worker; 

(b) up to sixteen elected Trustees elected at the Annual Congregational Meeting: four Wardens/Stewards, three Deanery Synod Representatives, and eight ordinary members.  Wardens/Stewards are elected every year, but commit to serve for three years. Ordinary members serve for three years; and 

(c) up to four Co-opted trustees, appointed by the trustees, including one representative for Local Preachers/ Readers, one representative for Pastoral Assistants and two co-opted members. Co-opted members serve for up to one year until the next Annual Congregational Meeting. 

Bryan chaired his last Church Council meeting in January. Since then, Rev McGhee and Sue Chalkley took turns in chairing all such subsequent meetings until the end of the year. 

The newly elected Church Council takes office from the end of the Annual Congregational Meeting, which will be held on Sunday 26 April 2026 . 

The induction and training of any new trustees takes place in a number of ways. First, each Trustee is given a Member’s pack, the aim of which is to help them in their legal role as a Trustee. The pack (first introduced in April 2010, and updated annually), includes a copy of the LEP governing constitution, material on the meaning of Trusteeship, the duties of a Trustee, the marks of good governance, future meeting dates and topics and details of Church Council Committees and their Terms of Reference. The information in the pack is reviewed and updated annually. During 2024, an updated written version of the duties and responsibilities of trustees was issued, reflecting changes in the law and latest guidance from the Charity Commission. 

Secondly, at the first meeting of the new Council, the Secretary gives a brief talk on the duties and responsibilities of trustees and fields questions on the workings, objectives, policies and procedures of the charity. Thirdly, the new trustee is 



trained 'on the job' at trustees' meetings by observation and explanation by other trustees of the workings of the charity. 

The Church Council meets every two months. Between Church Council meetings, the Standing Committee (comprising the Vicar, the Methodist Minister, the Church Council Secretary, the Treasurer and the Warden team) is able to make decisions on behalf of Church Council as necessary. 

Work on furtherance of the Church’s objectives and aims is carried out by a number of committees at the behest of the Church Council. These committees carry out detailed work and make recommendations to the Church Council for future action. During the year, the chair of each Committee makes a presentation to the Church Council on the work of their Committee and the issues and challenges facing them.  All key decisions in relation to the Charity’s strategy, direction, policies, finance, use of the Church’s assets and major items of expenditure, remain the responsibility of the Church Council. 

Although the charity cooperates with many other charitable organisations through the financial support that it gives and the work in which it is engaged, it has no structural relationships with other charities or parties. 

## 11. **Reference and administrative details of St Andrew** 

These are set out below: 

Name of charity:  The Anglican and Methodist Church of St Andrew, Paddock Wood Registered Charity Number: 1137783 Registered Office:  Maidstone Road, Paddock Wood, Kent TN12 6DZ 

Trustees:  The members of the Church Council are its Trustees for the purpose of charity law and throughout the report are collectively referred to as the Trustees and/or the Church Council. 

In 2004 a motion was passed at the Annual Meeting whereby elected members of the Council would serve for 3 years.  Clergy, Deanery Synod Representatives, Reader Representative, Pastoral Assistant Representative, the Youth Worker and the Children and Families Worker, are all ex-officio members of the Council i.e. they are Council members by right of their position. 

During 2025, the names of the Trustees, their positions and the date their office expires, were: 



## **Name** 

## **Role** 

## **Term ends/ed** 

|The Revd Canon Bryan Knapp|The Revd Canon Bryan Knapp|(Ex officio -|
|---|---|---|
||Anglican Vicar - Joint Chair|Retd. March 2025)|
|The Revd. Jane Braund|Methodist Superintendent|(Ex officio)|
|The Revd Kirsty McGhee  Methodist Minister – Joint Chair||(Ex officio)|
|Kevin Dunn|Church Warden|(March 2026)|
|Felicity Lusted|Methodist Steward|(March 2026)|
|Ken Hesse|Church Warden|(March 2026)|
|Brian Banks|Deanery Synod Representative|(March 2026)|
|Linda Hobbs|Deanery Synod Representative|(March 2026)|
|Sue Chalkley|Ordinary Member/Lay Chair|(March 2027)|
|Jean Saggers|Ordinary Member|(March 2027)|
|Peter Crouch|Ordinary Member/Treasurer|(March 2028)|
|Anita Fleming|Ordinary Member|(March 2028)|
|Hanna Rosser|Children and Families Worker|(Ex officio)|
|Keith Rosser|Ordinary Member|(Resigned March 2025)|
|Jacky Taylor|Ordinary Member|(March 2027)|
|Ron Taylor<br>|Ordinary Member|(March 2026)|
|Carl WarrenOrdinary Member/Church Council Secretary||(March 2027)|



Bankers: 

HSBC Bank, plc, 105 Mount Pleasant Road, Tunbridge Wells, Kent TN1 1QP Unity Trust Bank, Nine Brindley Place, Birmingham B1 2HB 

Independent Examiner: M N Jenks & Co Limited, Chartered Accountants, Commercial Road, Paddock Wood, Kent TN12 6DP 

Operations Manager and Church Council Secretariat: Siobhan MacKay 

**Approved** by the Church Council on 16 March 2026 and signed on their behalf by the Revd Kirsty McGhee (Chair) 

Signed: 


Name:  The Revd Kirsty McGhee 

Date:   16 March 2026 



## **APPENDIX** 

## 1. **Our Vision: Ecumenical Vision Statement** 

As part of the Weald of Kent Methodist Circuit, we have adopted, along with the other churches in the circuit, a Circuit Vision statement. This reads: In the light of the prayer of Christ “may they all be one…that the world may believe that you sent me…” (John.17:21) and the injunction to “spare no effort to make fast with bonds of peace the unity which the Spirit gives” (Ephesians 4:3), The Anglican and Methodist Church of St Andrew, Paddock Wood commits to express the visible unity of Christ’s Church, and to work as a united church: in prayer, 

in worship and ministry, 

in making and nurturing Christian disciples, 

in serving God’s mission in our neighbourhood and beyond, while retaining the distinctive features of Methodism and Anglicanism and maintaining our connections with other Anglican and Methodist bodies outside Paddock Wood. Furthermore, our own Mission statement for the ministry here at St Andrew’s reads “Building a community of faith, to witness to the community at large” 

## Our Values and Aims 

We seek as God’s Church, in Jesus’ name and through the power of the Holy Spirit to be: 

Maturing in our Faith Prayerful in all we do Transformed by our worship Reaching out to our town and the world Excited by the opportunities to share our faith A community where all are welcomed, cared for, and valued 



INDEPENDENT EXAMINER'S REPORT TO
THE TRUSTEES OF THE ANGLICAN AND METHODIST CHURCH OF ST ANDREW PADDOCK WOOD
I report on the finarrial ststements of the Charity fty the year ended 31 December 2025 set out on pages 2 to
20.
RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT EXAMINER
The tharity's Iruslees a￿ ￿$￿)nsible for tl* p￿paratIOn of th8 accounts. The chariivs trustees consider that
an audit is not required for this year (under section 144 of the Charities Act 2011 Ithe Charities A¢t}l and that
an iTrJependent examination is needed.
Having satisfied mysdf that Ihe Charity is not $ubpct to wAil and is eligible for independent examinatNJn, il Is
my responsibility to:
examine the accounts (under section 145 ofthe CharKies Act).,
to follow the procedures laid down in the General Directions gNen by the Charity CoMmiss￿erS
(under section 145(5Kb) of the Charities Act),. and
to state whether parthxjlar matters have come lo my attention.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
examination was carried out in a¢¢tydance with the General Direct￿n$ given by the Charity
Commissioners. An examination includes a revi￿ of the accounting records kept by the charity and a
comparison of the accounts presented wlh those reeAJrds. It also indudes considerats'on of any unusual items
or éisclosures in the accounts. and the seeking tsf explanations from you as Injslees conceming any such
matters. The prc¢edures undertaken do not woviée all the evhyeru that would be requred in an audit and.
cOnsequen￿y. no opinion is given as lo whether the accounts pYes8nt a 'true and fairf view, and the report ts
limited to the matters set in the SL￿eMeftt below.
INDEPENDENT EK4MINER'S STATEMENT
The charitys gross income exceeded £250,000 and l am qualrfied to undertake the examination by being a
quaIff￿d member ofThe In$t4tute crf Chartered Accountants in England aTrJ Wales.
In connection with my examinat￿. no mthal matters have cc*me lo my attention whth gives me cause to
believe that. in any material respect:
the accounting records were not kepl in acwrdance with Secti￿ 130 of the Ch*f(ies Ac(" or
the accounts did not ac(￿rd with the accounting reccxds,. or
the accounts did Th)t comply with the applicable ￿qu1￿ments concerning the frym arKI content of
accounts set out in the char¢1￿ (Accounts and Reports) Regulath?ns 2008 other than any requirement
that th8 accounts give a Irue and fairf view which is not a matter considered as part of an inde￿ndent
e￿Mination.
I have come no other matters in connection with th8 examination to which attention should be dwn In
this ￿port in txder to enab18 a proper understanding of the accounts to be reached.
8 April 2￿26
72 commerc￿ Road
Paddock Wood TonbrTd Kent
T Lane
DireGlor in M N Jenks & Co Ltd
Chartered Acuwntants

## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2025 

||**Unrestricted Funds**|**Unrestricted Funds**|**Restricted**|**Revaluation**|**TOTAL**|**TOTAL**|
|---|---|---|---|---|---|---|
||**General**|**Designated**|**Income**||**Funds**|**Funds**|
||||**Funds**||**2025**|**2024**|
|Notes on pages|12-13|5|6||||
||£|£|£|£|**£**|**£**|
|**Income and endowments from:**|||||||
|Donations, Legacies and Grants|150426||7434|0|157860|169143|
|Charitable Activities|30464||0|0|30464|31157|
|Other Trading Activities|43245||16382|0|59627|46637|
|Investments|1632|443|42|0|2117|2497|
|**Total**|**225767**|**443**|**23858**|**0**|**250068**|**249434**|
|**Expenditure on:**|||||||
|Raising Funds|67||12097|0|12164|12450|
|Charitable Activities|281183|1000|20092|0|302275|288815|
|**Total**|**281250**|**1000**|**32189**|**0**|**314439**|**301265**|
|**Net income/(expenditure)**|**-55483**|**-557**|**-8331**|**0**|**-64371**|**-51831**|
|**Transfers between funds**|**49551**|**-29407**|**3515**|**-23659**|**0**|**0**|
|**Other recognised gains/(losses):**|||||||
|Gains/(losses) on revaluation of fixed assets for|||||||
|the Charity's own use|0|0|0|66048|66048|57137|
|**Net movement in funds**|**-5932**|**-29964**|**-4816**|**42389**|**1677**|**5306**|
|**Reconciliation of funds:**|||||||
|Total funds brought forward|37130|206675|26744|1078432|1348981|1343675|
|**Total funds carried forward**|**31198**|**176711**|**21928**|**1120821**|**1350658**|**1348981**|



For Comparative figures for 2024 refer to Page 20 

2 



N(Ao
Is
Is
1$
IMS7
31340
nYA
11
IieT CURAENT
I310￿ 131•MI
3119
171711
112Wt
1JJO•S•
311
i0iJ4)1
TOTX FUNCKS

## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2025** 

|**Cash Flows from Operating Activities**<br>Net Income/(Expenditure) for the year<br>Adjustments for:<br>Depreciation of fixed assets<br>Interest received<br>Decrease/(Increase) in Stocks<br>Decrease/(Increase) in Debtors<br>Increase/(Decrease) in Creditors<br>**Net cash generated from operating activities**<br>**Cash flows from investing activities**<br>Purchase of equipment<br>Interest received<br>**Net cash provided by(used in) investing activities**<br>**Net increase/(decrease) in cash and cash equivalents**<br>Cash and cash equivalents at beginning of the year<br>**Cash and cash equivalents at end of the year**<br>Components of cash and cash equivalents:<br>Short Term Deposits<br>Cash at Bank and in Hand|**2025**<br>-64371<br>54087<br>-2117<br>-357<br>8232<br>-2703<br>-7229<br>0<br>2117<br>2117<br>-5112<br>81365<br>76253<br>44913<br>31340<br>76253|**2024**<br>-51831<br>52620<br>-2497<br>1005<br>-5571<br>-1097|
|---|---|---|
|||-7371|
|||-13559<br>2497|
|||-11062|
|||-18433<br>99799|
|||81366|
|||57809<br>23556|
|||81365|



4 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2025 - DESIGNATED FUNDS AND REVALUATION RESERVE 

||**Maintenance**|**Fixed**|**Mission**|**TOTAL**|**TOTAL**|**Revaluation**|**Revaluation**|
|---|---|---|---|---|---|---|---|
||**and Repair**|**Assets**|**Opportunity**|**Designated**|**Designated**<br>|**Reserve**||
||**Funds**|**Reserve**|**Fund**|**Funds**|**Funds**|||
|||||**2025**|**2024**|**2025**|**2024**|
|Notes on pages|12-13||12-13|||||
||£|£|£|£|£|£|£|
|**Income and endowments from:**||||||||
|Donations and Legacies|0|0|0|0|0|0|0|
|Charitable Activities||0|0|0|0|0|0|
|Other Trading Activities|0|0|0|0|0|0|0|
|Investments||0|0|0|477|**0**|**0**|
|**Total**|**443**|**0**|**0**|**443**|**477**|**0**|**0**|
|**Expenditure on:**||||||||
|Raising Funds|0|0|0|0|0|0|0|
|Charitable Activities|0|0|1000|1000|500|0|0|
|**Total**|**0**|**0**|**1000**|**1000**|**500**|**0**|**0**|
|**Net income/(expenditure)**|**443**|**0**|**-1000**|**-557**|**-23**|**0**|**0**|
|**Transfers between funds**|**1020**|**-30427**|**0**|**-29407**|**-15586**|**-23659**|**-22454**|
|**Other recognised gains/(losses):**||||||||
|Gains/(losses) on revaluation of fixed|0|0|0|0|0|66048|57137|
|**Net movement in funds**|**1463**|**-30427**|**-1000**|**-29964**|**-15609**|**42389**|**34683**|
|**Reconciliation of funds:**||||||||
|Total funds brought forward|21128|182363|3184|206675|222284|1078432|1043749|
|**Total funds carried forward**|**22591**|**151936**|**2184**|**176711**|**206675**|**1120821**|**1078432**|



5 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2025- RESTRICTED FUNDS 

||**Shop**|**Other**|**TOTAL**|**TOTAL**|
|---|---|---|---|---|
|||**Restricted**|**Restricted**|**Restricted**|
|||**Funds**|**Funds**|**Funds**|
||||**2025**|**2024**|
|Notes on pages|12-13|12-13|||
|**Income and endowments from:**|£|£|£|£|
|Donation, Legacies and Grants|273|7161|7434|8512|
|Charitable Activities|||0|0|
|Other Trading Activities|16382||16382|15822|
|Investments|17|25|42|48|
|**Total**|**16672**|**7186**|**23858**|**24382**|
|**Expenditure on:**|||||
|Raising Funds|12097||12097|12370|
|Charitable Activities|4800|15292|20092|12937|
|**Total**|**16897**|**15292**|**32189**|**25307**|
|**Net income/(expenditure)**|**-225**|**-8106**|**-8331**|**-925**|
|**Transfers between funds**||**3515**|**3515**|**-9184**|
|**Net movement in funds**|**-225**|**-4591**|**-4816**|**-10109**|
|**Reconciliation of funds:**|||||
|Total funds brought forward|7227|19517|26744|36853|
|**Total funds carried forward**|**7002**|**14926**|**21928**|**26744**|



Further breakdown of Restricted funds is shown on page 18 

6 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD Charity Number 1137783** 

**Notes forming part of the financial statements for the year ended 31st December 2025** 

## **ACCOUNTING POLICIES** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are set out below: 

## **(a) Basis of Preparation and assessment of going concern** 

The financial statements have been prepared in accordance with the charity's Trust Deed, the Charities Act 2011, the Church Accounting Regulations 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015), and the Charities SORP (FRS 102). 

St Andrew's meets the definition of a public benefit entity under FRS 102.  Assets and liabilities are initially recognised at historical cost or replacement cost, unless otherwise stated in the relevant accounting policy notes. 

The accounts include all transactions, assets and liabilities for which the Church Council is responsible in law. They do not include the accounts of Church groups that owe their main affiliation to another body, or those that are informal gatherings of church members. 

Given the Church’s level of free reserves at the year end, the Trustees consider that there are adequate resources to continue for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. 

## **7 (b) Income recognition** 

All income is recognised in the Statement of Financial Activities (SOFA) when there is evidence that the Church Council is entitled to the income, any performance conditions attached to the items of income have been met, it is more likely than not that the income will be received, and the monetary value can be measured reliably.  Details of individual sources of income and the basis on which each source is included are set out below: 

## **(c) Offsetting** 

There has been no offsetting of assets and liabilities or income and expenses unless required or permitted by the FRS 102 SORP or FRS 102. 

## **(d) Donations and Legacies** 

_Collections_ are recognised when received by or on behalf of the Church Council. 

7 



Collections made by the church on behalf of another charity are excluded from the accounts, where the church acts as an agent in such situations. _Planned giving_ receivable under Gift Aid is recognised when received. 

_**I** ncome tax recoverable on Gift Aid_ donations is recognised when the income is recognised.  Claims have not been made on receipts from donors who are no longer liable to pay income tax.  This income is shown separately. 

## _Income from Government and other Grants and Donations_ 

Grants are recognized when there is reasonable assurance that the charity will comply with the conditions attaching to the grant and the grant will be received. Grants do not need to be applied for at the reporting date in order to be booked in the accounts, as long as there is reasonable assurance that the grant claim will be successful and relate to the period in question. In accordance with FRS 102 (section 24), the accrual model has been chosen as the accounting policy for the purpose of recognizing government grant income. 

Where a grant is received specifically to assist in financing a tangible fixed asset, a Designated fund is created equivalent to the amount of the grant and released to match the depreciation charged over the useful life of the tangible fixed asset.  The amount not yet released in this way is carried forward on the balance sheet. 

In the case of a donation, entitlement usually arises immediately on its receipt. 

_Legacies_ to the Church Council are accounted for as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate.  Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution.  Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. 

## **(e) Charitable activities** 

_Parochial Fees_ due to the Church Council for funerals, weddings, banns, etc. are recognised when received. 

_Sales of Christian books_ and Bible reading notes from the Fair Trade Shop are accounted for gross. 

Income from _Halls lettings_ for church purposes is recognised when the rental is due. 

_Events_ - Funds raised by the St Andrew’s Day Event, the Harvest Supper, Children and Youth events and similar events are accounted for gross. 

G _ifts in kind_ are brought into the accounts at cost or estimated value to the Church Council.  Individual gifts with a cost or value of less than £1,000 are recognised and written off in the same period in which they are received.  No amounts are included in the financial statements for services donated by volunteers. 

8 



_Unrealised gains or losses_ are accounted for on revaluation of land and buildings at the end of each year and shown on the face of the SOFA in accordance with the Charities SORP (FRS 102). 

## **(f) Other Trading Activities** 

Sales of the Fair Trade Shop and Halls lettings for non-church purposes are recognised on a receivable basis. 

## **(g) Interest Receivable from Investments** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity.  This is normally upon notification of the interest paid or payable by the bank. 

## **(h) Donated goods and services (Professional and Voluntary)** 

Donated goods to the Fair Trade Shop are not recognised because of the difficulty in arriving at a fair value for them. 

Donated professional services are recognised as income when the charity has control over them, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and economic benefit can be measured reliably. 

In accordance with the Charities SORP (FRS 102), the general volunteer time of members and friends of the church is not included in the accounts, but is described in the Trustees Annual Report. 

## **(i) Expenditure and liabilities recognition and irrecoverable VAT** 

Liabilities are recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured with reasonable certainty. Expenditure is classified under the following activity headings: 

- Cost of raising funds comprise the costs of commercial trading, including goods bought in for resale in the Fair Trade Shop, and the cost of the envelope scheme. - Expenditure on charitable activities includes Grants to several Christian charities in furtherance of the charity's objectives and their associated support costs. 

Certain expenditure is directly attributable to specific activities and has been included in these cost categories.  Certain other costs, which are attributable to more than one activity, are apportioned across both categories on a basis consistent with use of the resources. 

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

## **(j) Grants payable** 

Grants payable are payments made to third parties in furtherance of the charitable objectives of the charity.  Provisions for grants payable are made when the Church Council decides on the recipients and the amounts when finalising the annual accounts. Recipients are not informed in advance. 

9 



## **(k) Denominational Pledge and Quota** 

From 2015 the Diocese includes the cost of ordained clergy in arriving at the requested Parish  Pledged Offer. It is no longer collected separately. The cost of a curate is shared across the Diocese.  The Church supports the local Methodist ministry through a quota contribution under a local ecumenical agreement.  No part of these contributions was unpaid at 31st December 2025 

. 

## **(l) Allocation of Support Costs and Governance Costs** 

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs are those functions that assist the work of the charity, but are not associated directly with charitable activities undertaken.  Support costs include music and choir, organist, upkeep of services, and evangelism and outreach.   Support costs including governance costs have been allocated to expenditure on charitable activities. 

## **(m) Tangible fixed assets and depreciation** 

Individual fixed assets costing £1,000 or more are capitalised initially at historical cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: 

Asset category Annual rate Freehold land and Buildings over the remainder of its useful life (31.12.25 32 years) Furniture and Equipment over 4 years Solar Panels over 10 years 

## _Land and buildings_ 

The church hall complex, built in 1997, is owned by the Church Council. The complex and contents were revalued on 29 September 2025 on the basis of the replacement cost of the building and contents, as calculated by the church insurers, Ecclesiastical Insurance Group plc, for insurance purposes. Depreciation on the complex and contents is calculated on the revalued amount so as to write off the asset, by equal annual instalments, over the remainder of its useful life (32 years). 

## _Heritage and Other Tangible fixed Assets_ 

The Church Council does not own the church building, which is vested in the Rochester Diocesan Board of Finance. Accordingly, the value of this heritage asset has not been brought into these accounts. 

_Other tangible fixed assets_ are included in the balance sheet at cost. 

Depreciation, commencing in the year of purchase, is provided on a straight line basis over ten years for solar panels, and for other equipment used within the church premises, over 4 years.  Individual items of equipment with a purchase price below £1,000 are normally written off when acquired. 

10 



## _Moveable church furnishings_ 

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the Church Council, and which require a faculty for disposal, are accounted as inalienable property unless consecrated.  They are listed in the Church’s Inventory which can be inspected at any reasonable time.  For inalienable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts.  All expenditure incurred in the year on individual items under £1,000 is written off. 

## **(n) Current assets** 

_Debtors_ : Trade and other debtors are recognised at the settlement amount due after any trade discount offered . Subsequently, they are measured at the cash or other consideration expected to be received.  Prepayments are valued at the amount prepaid net of any trade discounts due. 

_Stocks held for sale_ have been valued at the lower of cost or net realisable value. Donated items of stock are not recognised in these accounts because of the difficulty in valuing them at fair value. Stocks of consumables have been valued at cost. 

_Short-term deposits_ include cash held on deposit with the CBF Church of England Deposit Fund, Rochester Diocesan Board of Finance or at the bank. 

## **(o) Creditors and provisions for liabilities** 

Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. 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. 

11 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 

|Income and Endowments from:|General|Designated|Designated|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||||2025|2024|
||£|£||£|£|£|
|Donations, Legacies and Grants|||||||
|Gift Aid Donations|86557|||5073|91630|90073|
|Income Tax Recovered|21639|||1278|22917|22521|
|Gift Aid Small Donations Scheme|1808||||1808|2000|
|Regular giving not Gift-aided|19199||||19199|18620|
|Legacies|0||||0|6000|
|Collections (open plate)|3627||||3627|5814|
|Contribution from Church Society|9777||||9777|9514|
|Grants|0||||0|6000|
|Other Donations and Grants|7819|||1083|8902|8601|
|Total|150426||0|7434|157860|169143|
|Charitable Activities|||||||
|Weddings and Funerals|1865||||1865|3052|
|Coffee Shop|2611||||2611|2672|
|Solar Energy Cashback|5369||||5369|5319|
|Halls|12245||||12245|12656|
|Magazine sales and copying|3506||||3506|2212|
|Children and Youth activities|3998||||3998|4195|
|Events|620||||620|286|
|Other|250||||250|765|
||30464||0|0|30464|31157|
|Other Trading Activities|||||||
|Hall Lettings and Church Hire|43245||||43245|30815|
|Shop||||16382|16382|15822|
||43245||0|16382|59627|46637|
|Investments|||||||
|Interest earned on monies on deposit|1632|443||42|2117|2497|
|**Total**|225767|443||23858|250068|249434|



12 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025(Continued) 

|Expenditure on:|Expenditure on:|General Designated|General Designated|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||||2025|2024|
|Raising Funds||£|£|£|£|£|
||Stewardship costs|67|||67|80|
||Shop|||12097|12097|12370|
|||67|0|12097|12164|12450|
|Charitable Activities|||||||
||Missionary and Charitable Giving  (Note (vii) page 14)|10545|1000|14167|25712|23283|
||Ministry Diocesan Parish  Share|57690|||57690|60690|
||Weald of Kent Methodist Circuit|17535|||17535|16540|
||Ministry expenses Clergy|1079|||1079|4304|
||Vicar Recruitment|2356|||2356|0|
||Children and Youth Workers|30930|||30930|30724|
||Running, Maintenance and Equipment costs|15740||1838|17578|16394|
||Support Costs|13361||2385|15746|14375|
||Management and Administration|21714|||21714|21322|
||Governance costs|278|||278|185|
||Halls|44633||1702|46335|40528|
||Children and Youth|9084|||9084|7740|
||Professional Fees|650|||650|588|
||Events|1501|||1501|120|
||Depreciation of Halls Complex|40509|||40509|38445|
||Depreciation of Furniture and equipment|13578|||13578|13577|
|||281183|1000|20092|302275|288815|
|**Total Expenditure on Charitable Activities**||281250|1000|32189|314439|301265|
|Notes:|||||||
|(i)|During the year, the Church Council employed a cleaner, an operations manager, a Children and||||||
||Families Worker and an Organist and Choir Leader, two of which were full-time.||||||
|(ii)|Employee Benefits - including amounts paid to Trustees detailed below||||||
||Wages and salaries||||£72,759|£71,844|
||Pension Costs (Defined contribution scheme)||||£3,126|£1,840|
||Social Security Costs||||£876|£881|
||Details of trustees' remuneration were as follows:||||||
||Hanna Rosser - engaged under a contract of employment :||Salary||£29,400|£28,395|
||||Pension Costs||£1,470|£1,420|
||The average headcount during the year was 4 (2024: 4). No employees received employee benefits||||||
||(excluding employer pension costs) for the reporting|period of more than £60,000.|||||
|(iii)|Defined contribution pension scheme||||||
||Amount of contributions recognised in the SOFA as an expense||||£3,120|£1,840|
||The basis for allocating the liability and expense of the defined contribution|||scheme is pro rata|||
||to where the applicable salaries have been charged|i.e.to General|and Halls, both of which are Unrestricted Funds||||
|(iv)|Governance Costs||||||
||Costs of Council Meetings||||£238|158|
||Costs of Annual Congregational Church Meeting||||£40|27|
||Independent Examiner's Fees for the examination of the accounts||||£650|588|
||||||£928|£773|



(v) Trustees' Expenses - including costs reimbursed and paid direct to third parties There were claims from two trustees (2024: 2) for reimbursement of travel and hospitality expenses incurred in furtherance of the charity's objectives amounting to £220 (2024: £697) The trustees have no entitlement to salary or pension arising from their services to the Church Council. No other trustees received any payment for services supplied to the charity other than that disclosed above. 

(vi) The total amount donated to the charity by trustees, including related parties, during the year was £27,274 (2024 £25,654). 

13 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025(Continued) 

|General<br>(vii) Missionary and Charitable Giving<br>Grants payable in furtherance of the Church's objectives<br>£<br>From General Funds<br>Missionary<br>Scripture Union (Hungary)<br>3515<br>Church Army<br>3515<br>Princess Basma Hospital<br>3515<br>10545<br>Small donations<br>Institutions<br>0<br>0<br>10545<br>From Mission Opportunity Fund<br>Missionary<br>Christian Aid - Myanmar Appeal<br>C4GP<br>From Restricted Funds<br>Shop<br>Grants to Relief and Development Agencies<br>Shelter Box<br>Practical Action<br>Project Possible<br>Tools for Self Reliance<br>Mission Aviation Fellowship<br>Grants to Home Missions/other charities<br>Community Store House<br>Hospice in the Weald<br>Kenward Trust<br>Porchlight<br>Crossways<br>Bereko Fund<br>Support for the Church<br>Projects<br>Acts 2<br>Individuals<br>Total Missionary and Charitable Giving<br>10545|Designated<br>£<br>1000<br>0<br>1000<br>1000<br>1000|Restricted<br>£<br>600<br>600<br>600<br>600<br>600<br>3000<br>0<br>600<br>600<br>0<br>600<br>1800<br>4800<br>3108<br>5719<br>8827<br>540<br>14167|Total<br>2025<br>£<br>3515<br>3515<br>3515<br>10545<br>0<br>0<br>10545<br>1000<br>0<br>1000<br>1000<br>600<br>600<br>600<br>600<br>600<br>3000<br>0<br>600<br>600<br>0<br>600<br>1800<br>4800<br>3108<br>5719<br>8827<br>540<br>15167|Total<br>2024<br>£<br>3778<br>3778<br>3778|
|---|---|---|---|---|
|||||11334|
|||||0|
|||||0|
||||||
|||||11334|
|||||0<br>500|
|||||500|
||||||
|||||500|
|||||0<br>625<br>625<br>625<br>625|
|||||2500|
|||||625<br>625<br>625<br>625<br>0|
|||||2500|
||||||
|||||5000|
|||||3111<br>2734|
|||||5845|
|||||604|
|||||23283|



14 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 (Continued) 

|TANGIBLE FIXED ASSETS<br>Cost or Valuation<br>At 1st January 2025<br>Revaluation<br>Additions during the year<br>At 31st December 2024<br>Depreciation<br>At 1st January 2024<br>Charge for year<br>At 31st December 2024<br>Net book value at<br>31st December 2025<br>31st December 2024|Freehold<br>land and<br>Buildings<br>£<br>1736909<br>66048<br>1802957<br>506662<br>40509<br>547171<br>1255786<br>1230247|Furniture<br>and<br>Equipment<br>£<br>112914<br>112914<br>82366<br>13578<br>95944<br>16970<br>30548|Solar<br>Panels<br>£<br>27824<br>27824<br>27824<br>27824<br>0<br>0|TOTAL<br>£<br>1877647<br>66048<br>0|
|---|---|---|---|---|
|||||1943695|
|||||616852<br>54087|
|||||670939|
|||||1272756|
|||||1260795|



Notes: (i)Freehold land and buildings comprise the halls complex in the church grounds. The gross book value of this specialised property (including contents) at the date of these accounts is shown at replacement cost, having been revalued for insurance purposes on this basis on 29 September 2022 by the Council's insurers, Ecclesiastical Insurance Group plc. (ii) On 29 September 2025 the Church Council's insurer, Ecclesiastical Insurance Group plc, valued the Consecrated buildings and halls complex as follows: Buildings - Church and Hall £6,879,000 (2024 £6,627,000) Contents £238,000 (2024  £229,000) 

(iii) The carrying amount that would have been recognised had the assets been carried under the cost model was £151,936 (2024  £182,362) 

|2025<br>£<br>STOCKS<br>Other Trading Activities - Shop<br>Opening<br>3800<br>Added in year<br>10419<br>Expensed in year<br>-10719<br>Closing<br>Other- Cleaning Materials and Palm Crosses<br>Opening<br>275<br>Added in year<br>1504<br>Expensed in year<br>-847<br>Closing<br>DEBTORS<br>Trade Debtors<br>Prepayments and accrued income<br>SHORT TERM DEPOSITS<br>Diocese of Rochester<br>Central Board of Finance<br>CASH AT BANKS AND IN HAND<br>Short Term Deposit<br>Current and Cash<br>LIABILITIES: Amounts Falling Due Within One Year<br>Accruals for grants payable<br>Accruals and deferred income<br>Other creditors|2025<br>£<br>3500<br>932<br>4432<br>4221<br>15636<br>19857<br>15801<br>29112<br>44913<br>1066<br>30274<br>31340<br>16443<br>3318<br>2879<br>22640|2024<br>£<br>4700<br>10723<br>-11623<br>380<br>1039<br>-1144|2024<br>£<br>3800<br>275|
|---|---|---|---|
||||4075|
||||4775<br>23314|
||||28089|
||||15161<br>42648|
||||57809|
||||1049<br>22507|
||||23556|
||||17369<br>4550<br>3424|
||||25343|



15 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 (Continued) 

## **FUND DETAILS** 

## **Unrestricted** 

## **General** 

**Parochial Fund** - the main church account 

**Church Halls Fund** : This comprises the revenues from Halls lettings, and the cost of maintaining the Halls. 

**Children and Youth Fund** :  Income and costs of running youth activities 

## **Designated** 

**Church Maintenance Reserve Fund** :  This was created as a fund for the financing of major church expenditure as and when that may occur (heating system, interior redecoration, carpeting, major organ repairs etc.) 

**Diocesan Church Repair Fund** :  Organised by the Diocese to assist parishes to make systematic and adequate provision for the prompt routine repair of churches and other buildings.  In accordance with guidance from the Diocese, this fund has been treated as unrestricted. 

**Halls Maintenance Reserve Fund** :  Created out of the net revenues of the halls to meet the cost of maintaining the interior of the halls complex including furniture and equipment to a high standard of repair. **Diocesan Halls Repair Fund** :  This fund was created in 1997 from the balance on the Church Halls Reserve Fund, in a form similar to the Diocesan Church Repair Fund.  It is intended to be used for the maintenance of the church halls complex. 

**Fixed Assets Reserve** This represents the net book value of the fixed assets. 

**Revaluation Reserve** This represents the cumulative gain on revaluations of the Halls complex less the amounts transferred to equate with the relevant depreciation charged. 

**Mission Opportunity Fund.** This has been set up on the advice of the Archbishops’ Council to enable the church to respond to specific and urgent projects. One fifth of the annual tithing is normally allocated to this fund and use of the fund is subject to the recommendations of the Mission Partners Support and Evangelism Committees. 

16 



## **Restricted** 

**Fair Trade Shop Fund** :  The net income arising from the shop’s trading activities is distributed by way of grants to a number of UK based  charities operating at home and in developing countries. 

**Bereko Fund:** Created during 2003, the funds were used for building a church and supporting the Ministry in Bereko, in the Diocese of Kondoa, Tanzania. The building was completed in 2011. Funds continue to be used in supporting the Ministry and Mission of the Parish and Community there. 

**Hong Kong Community Support  Fund** This is a grant from Local Government for the support for the Hong Kong Community in Paddock Wood. 

**Acts 2 Fund** This Fund was created towards the end of 2008 to assist persons who are suffering hardship in the Parish. Grants are made at the discretion of the Vicar in consultation with a Nominated Trustee. 

**Kitchen Refurbishment Fund.** A sum of £50,000 was received to enable the Halls Kitchen to be refurbished **.** The work has been completed and the balance remaining in the fund is being used for improvements in the Winter Hall and the Church. 

**Other** includes the Ashburnham Fund and a Grant from the Benefact Trust towards the various equipment improvements. 

**Ashburnham Fund** This is for those who could not afford the full cost of an Ashburnham weekend and is used to assist those who would not otherwise be able to attend. 

**Definitions:** A **fund** is a pool of unexpended resources comprising money and other assets held in trust by the Church council.  It may be an **unrestricted** fund to be spent on general purposes, at the Church Council’s discretion which will include designated funds; or it may be a restricted fund.  A **designated** fund is a fund set aside by the trustees out of unrestricted general funds for specific future purposes or projects. A **restricted** fund is a fund subject to specific trusts (e.g. by a letter from the donor at the time of gift, or by the terms of a public appeal).  It may be a capital fund, which cannot be spent, but must be retained for the benefit of the Church, or it may be an income fund, which must be spent on the specified purpose(s) within a reasonable time. 

## **Church Society – Funding** 

The Church Society, which is a national charity and has no organizational connection with St Andrew’s, has for many years acted as trustees of the Paddock Wood Parochial Hall Trust, whose funds were intended to be used for evangelical purposes.  Part of those funds was invested in a property at 3 Ashcroft Road, Paddock Wood, which over the years has been the designated accommodation for curates during their training with St Andrew's.  During 2015, however, the trustees of the PWPHT reached agreement with the Diocese of Rochester for the purchase of the property at 3 Ashcroft Road, and the proceeds of the sale are being used to fund the cost of employing at St Andrew's, a Youth Worker, subject to conditions.  The amount held by the Church Society at 31.12.24 was £140,345.The amount released by the PWPHT trustees during 2025, and shown in the accounts, was based on the actual cost (salary, pension contributions and travel) of employing the individuals concerned. 

17 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025(Continued) 

SUMMARY OF MOVEMENTS ON ALL FUNDS FOR YEAR TO 31st DECEMBER 2025 

|BALANCE<br>31 Dec 24<br>£<br>GENERAL FUNDS<br>33832<br>Parochial<br>3174<br>Church Halls<br>124<br>Children and Youth<br>37130<br>Totals for General Funds<br>DESIGNATED FUNDS<br>5354<br>Church Maintenance Reserve<br>2323<br>Diocesan Church Repair<br>2895<br>Halls Maintenance Reserve<br>10556<br>Church Halls Repair Fund<br>182363<br>Fixed Assets Reserve<br>3184<br>Mission Opportunity Fund<br>206675<br>Totals for Designated Funds<br>RESTRICTED FUNDS<br>7227<br>Fair Trade Shop<br>4276<br>Bereko Fund<br>6612<br>Hong Kong Community Support<br>4089<br>Acts 2<br>1790<br>Kitchen Refurbishment<br>2750<br>Other<br>26744<br>Totals for Restricted Funds<br>1078432<br>REVALUATION RESERVE<br>1348981<br>TOTALS FOR ALL FUNDS|INCOME<br>£<br>173676<br>46093<br>5998<br>225767<br>57<br>40<br>41<br>305<br>443<br>16672<br>7186<br>23858<br>66048<br>250068|EXPENSES<br>£<br>177208<br>94956<br>9086<br>281250<br>1000<br>1000<br>16897<br>9825<br>1387<br>540<br>1790<br>1750<br>32189<br>314439|TRANSFERS<br>/GAINS<br>£<br>-2670<br>49221<br>3000<br>49551<br>1020<br>-30427<br>-29407<br>3515<br>3515<br>-23659<br>0|BALANCE<br>31 Dec 25<br>£<br>27630<br>3532<br>36<br>31198<br>5411<br>2363<br>2936<br>11881<br>151936<br>2184 <br>176711<br>7002<br>5152<br>5225<br>3549<br>0<br>1000<br>21928<br>1120821<br>1350658|
|---|---|---|---|---|



The transfers were as follows:- 

1. Enabling church activities and donations in the year:- 

   - £3,515 from Parochial to Bereko Fund 

   - £3,000 from Parochial to Children and Youth 

2. Setting aside funds for future repairs and maintenance and equipment to ensure sufficient funds are available to meet large expenditure items when necessary:£1,020 from Halls to Church Halls Repair Fund 

3. Accounting adjustments between funds relating to fixed assets and depreciation so that reserves relating to fixed assets are not included as reserves available for distribution:- 

   - £3,845 Fixed Assets to Parochial 

   - £16,850 Fixed Assets to Halls 

   - £23,659 Revaluation to Halls 

   - £9,732 Fixed Assets to Halls 

- Gain on Revaluation:- 

   - £66,048 Church Halls 

18 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 (Continued) 

ANALYSIS OF NET ASSETS BY FUND AS AT 31st DECEMBER 2025 

|Fixed Assets<br>Current Assets<br>Stocks<br>Debtors / prepayments<br>Deposits<br>Bank Accounts and Cash<br>Liabilities<br>Amounts Falling Due Within One Year<br>**Fund Balances 2025**<br>Fund Balances 2024|General<br>£<br>280<br>18468<br>22704<br>7488<br>48940<br>17742<br>**31198**<br>37130|Designated<br>£<br>151935<br>20615<br>4161|Restricted<br>Revaluation<br>£<br>£<br>1120821<br>4152<br>1389<br>1594<br>19691<br>26826<br>4898<br>**21928**<br>**1120821**<br>26744<br>1078432|TOTAL<br>2025<br>£<br>1272756<br>4432<br>19857<br>44913<br>31340<br>100542<br>22640<br>**1350658**|TOTAL<br>2024<br>£<br>1260795|
|---|---|---|---|---|---|
||||||4075<br>28089<br>57809<br>23556|
|||24776<br>**176711**<br>206675|||113529<br>25343<br>**1348981**<br>1348981|



19 



## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** 

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2024 

||**Unrestricted Funds**|**Unrestricted Funds**|**Restricted**|**Revaluation**|**TOTAL**|**TOTAL**|
|---|---|---|---|---|---|---|
||**General**|**Designated**|**Income**||**Funds**|**Funds**|
||||**Funds**||**2024**|**2023**|
|Notes on pages|12-13|5|6||||
||£|£|£|£|**£**|**£**|
|**Income and endowments from:**|||||||
|Donations, Legacies and Grants|160631|0|8512|0|169143|222043|
|Charitable Activities|31157|0|0|0|31157|31154|
|Other Trading Activities|30815|0|15822|0|46637|51239|
|Investments|1972|477|48|0|2497|3711|
|**Total**|**224575**|**477**|**24382**|**0**|**249434**|**308147**|
|**Expenditure on:**|||||||
|Raising Funds|80|0|12370|0|12450|11064|
|Charitable Activities|275378|500|12937|0|288815|308307|
|**Total**|**275458**|**500**|**25307**|**0**|**301265**|**319371**|
|**Net income/(expenditure)**|**-50883**|**-23**|**-925**|**0**|**-51831**|**-11224**|
|**Transfers between funds**|**47224**|**-15586**|**-9184**|**-22454**|**0**|**0**|
|**Other recognised gains/(losses):**|||||||
|Gains/(losses) on revaluation of fixed assets for|||||||
|the Charity's own use|0|0|0|57137|57137|114274|
|**Net movement in funds**|**-3659**|**-15609**|**-10109**|**34683**|**5306**|**103050**|
|**Reconciliation of funds:**|||||||
|Total funds brought forward|40789|222284|36853|1043749|1343675|1240625|
|**Total funds carried forward**|**37130**|**206675**|**26744**|**1078432**|**1348981**|**1343675**|



20 



INDEPENDENT EXAMINER'S REPORT TO
THE TRUSTEES OF THE ANGLICAN AND METHODIST CHURCH OF ST ANDREW PADDOCK WOOD
I repcwt on the finarrial statemerrts of the Charity fcf the year end￿1 31 December 2025 set out on pages 2 to
20.
RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT EXAMINER
The tharity's Iruslees are resrrtJnsibFe for the preparation of the accwnts. The charfVs trustees conslder that
an audit IS Thjt required for this year (under section 144 of the Charities Act 2011 Ithe Charits'es Act)) and that
an iThJependent examination is needed.
Having satlsfied mysdf that the charity is not subpct to wdit 8nd is eligible for independent examInatK￿. il is
my responsibility to:
examine the accounts (under section 145 ofthe Chariti85 Act),"
to follow the prO￿(l￿reS laHJ down in thg General Directiorts gNen by the Charty CommIssic￿er$
(under section 1415Xb) of the Charities Act),. and
to stale whether partrJJlar matters have come lo my attention.
BASIS OF INDEPENDENT EK4MINER'S STATEME
examination was carried out in acccffdance with the General Direct￿￿$ given by the Charity
Commissioners. An examination includ8s a review of the accounting records kepl by the charrty and a
comparison of the accounts presented wlh those records. It also I￿ude$ consideration of any unusual items
or éisclosures in the accounts, and the seeking of exrAanations from you as Iruslees conc£ming any such
matters. The prwedures urKlertaken do r￿t woviée all the evKlenc8 that would be requ*e(l in an audit and,
onSequen￿y, no opinion is given as lo whether the ac(￿unts wesent a ￿ue and fairf view, and the report 15
limited to the matters set out in the statement below.
INDEPENDENT EK4MINER'S STATEMENT
Th8 tharity's gross ino)me exceeded £250,(KJO arKI l am qualified to undertake examination by being a
qualffied member ofThe Institute cl Chartered ALxountants in E￿land and Wales.
In con1￿CtiOn with my examinat￿, no Mat￿81 matters have come lo my attonlion whth gives m8 cause to
b81ieve that, in any malerial res￿1.
the accounting records were not kept in a¢xthan¢e wlth Secti￿ 130 of the Ch¥f(ies Ac(. or
the accounts (iid not aceord with the accountirrfj records,. or
the ac¢wnts did not comply with the applicable requirements concerning the form and C￿rtent of
accounts set out in the char¢t￿ (Accounts and Reports) Regulatkjns 2008 other than any r4uiremenl
that the accounts give a Irue and fair, view which is not a matter considered as part of an independent
examination.
I have come ac¥oss no other matter5 in Connection with the examination to which attention should be drawn In
this report in uder to enable a proper understanding of the accounts to be reached.
r 14¥
8 April 2026
72 Commercial Road
Paddock Wood TonbrTd Kent
T Lane
Direthr in M N Jenks & Co Ltd
Chartered Acuwntants