2025-12-31-accounts

(Appendix A). Trustees' Annual Report (TAR) 2026 Report and Accounts for the

Parochial Church Council of St Mary & St Gabriel, Harting

Aim and purposes

The Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Mary & St Gabriel Church and associated buildings.

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 South Harting. 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 through:

• Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus.

• Provision of pastoral care for people living in the parish.

• Missionary and outreach work.

Achievements and performance

Worship and prayer

Services at Harting have been maintained as part of a wider pattern of services across the benefice. Holy Communion (BCP) is celebrated every week at 8am and has a steady congregation, usually numbering in doublefigures. The main 10am Eucharist is held twice a month, with particular provision for children and newcomers on the first Sunday of the month. There is also a communion service every Wednesday at 10am. Overall, attendance remains steady, but there is a considerable challenge in trying

to attract new members. Services at Christmas, Easter and Remembrance Sunday still draw large and enthusiastic congregations.

The church is fortunate in having a skilled and committed organist and choirmaster, and a dedicated choir. It also has a full team of bellringers, who rehearse each week and ring on Sundays and on special occasions. Members of the congregation read lessons at services, serve at the Eucharist and provide refreshments after all the main services. There is a committed branch of the Mothers’ Union.

The Pastoral Offices remain freely available to any parishioner who requires them, and weddings, baptisms and funerals have been regularly held in church throughout the year. The churchyard is available for the interment of cremated remains, but burial space is nearly exhausted.

The beautiful location of the church and its excellent facilities make it an ideal location for quiet days. Two local parishes have used it in this way during the past years, and monthly quiet afternoons, open to all, are now being held during the summer months under the auspices of the Quiet Garden Movement, to which the church is affiliated.

2026 has marked the 450th anniversary of a fire which nearly destroyed the church and led to its substantial restoration. A series of special events have been planned to mark the anniversary and to draw more local people into the church. In March, the choir of Chichester Cathedral came to sing Evensong to a packed congregation.

In June 2025 members of the parish made a pilgrimage to Chichester Cathedral to help mark its 950th anniversary.

Net Zero

The PCC takes very seriously the importance of reducing the church’s carbon footprint. A heating assessment was undertaken in 2025 by Joel Gufstaffson Consulting to enable a decision to be made about what form of heating might best replace the present oil-fired boiler. This is being discussed and various options are being considered. The PCC is also addressing the wider environmental challenges posed by Eco Church with a view to completing its awards programme. Prayers for the care of creation are regularly included in services.

Harting Primary School

Links between the Primary School and the Parish Church remain strong. The Rector leads an Assembly every week and is a member of the Governing Body, together with another Foundation Governor from the congregation. The entire school comes to the church for services at the end of both the Easter and Christmas terms. Individual classes also sometimes make visits to learn about the history and purpose of the building, and are warmly welcomed.

Pastoral Care

The Rector is always pleased to take Holy Communion to those who have request it, either at their homes or in hospital, and makes regular pastoral visits to parishioners.

Mission and Evangelism

The parish benefits from having an excellent website, and all services and church events are attractively advertised.

Study courses were held during Advent and Lent and a weekly soup lunch was held during Lent. A monthly Café offers a point of social contact, and a monthly Tots service for pre-school children is much appreciated by new parents from in and around the village.

The church supports the local Foodbank and also helps fund a Deanery Family Support Worker.

In all these ways the Christian faith is proclaimed and expressed.

Deanery Synod

Sarah Wilcox, Hatti Cossart, Andrea Frears and Julie Cragg are currently the Deanery Synod Representatives. This provides the PCC with an important link between the parish and the wider structures of the church.

Ecumenical relationships

We maintain close ties with Harting Congregational Church, holding a number of joint services, including the Tent Service in August and a Palm Sunday Service.

Electoral Roll Report for 2025/26

The 2025 Electoral Roll comprised 87 parishioners. Of these 2 have either died (Peter Tuke) or have moved away (Julia Holmes) and no longer qualify to be included.

We can always add new members at any time to our Electoral Roll, however the total which will be reported to the Diocese is that our Electoral Roll count at the time of our APCM stands at 85.

Pete Cragg Electoral Roll OPicer

Church Wardens Report 2025-2026

No major projects have been undertaken this year ….. having received the QR , strategic planning is now taking place with a view to major work on the West Window . It is also increasingly important to engage Simon Dyson to fix the LR

roof which has continued to leak over the winter months during heavy rainfall .

Burrows carried out a full electrical check to the church as well as replacing some of the ‘flashing’ light fittings .

Tarrants inspected the lightening conductor and issued a test certificate .

One of the bells needed some maintenance and was repaired by Nicholsons ….. the clapper fell off .

The organ required some maintenance work …. and the humidifier / blower checked .

The clock was repaired …as it was not keeping correct time.

New lighting was installed in the Malt House for the artists working there . The church has been cleaned monthly by our team of volunteers…. keeping it in good order .

Sarah Wilcox and Hatti Cossart (Church Wardens).

Safeguarding Action Plan Level 3 Harting

Introduction

The Church of England’s safeguarding policy statement, Promoting a Safer Church, says:

“All Church bodies should ensure that they have a ‘Promoting a Safer Church’ action plan in place that sets out, in line with national and local priorities, how the policy is being put into action and is reviewed regularly.”

To help parishes prioritise their safeguarding work, a Safeguarding Dashboard can produce three levels of Action Plan:

• Level 1 - Safer foundations

• Level 2 - Safer foundations and activities

• Level 3 - Safer foundations, activities and practices

The PCC is asked to discuss and approve this Level 3 Action Plan.

A parish must have no overdue actions if they are to comply with all the mandatory safeguarding requirements of the Church of England.

Overall Progress

72% progress has been made towards the mandatory requirements of the Church of England.

Policies and Action Plan

	Status	Notes
Safeguarding Action Plan	Urgent

The PCC must approve a Safeguarding Action Plan and The PCC needs to review review it at least once a year. their Safeguarding Action Plan. Recruitment of Ex-Offenders Urgent The PCC must have a policy The PCC needs to regarding the recruitment of exapprove a policy offenders. regarding the recruitment of ex-offenders.

Safeguarding Procedures

Status Notes Responding to Concerns or Urgent All PCC Members have Allegations cards with the The PCC must approve a The PCC needs to review important contact procedure to deal promptly with their procedure. telephone numbers any safeguarding concern or allegation (including any suspicion of abuse). Known Offenders Urgent Known offenders, and others who may pose a risk to children or Action is required. vulnerable adults, must be effectively managed and monitored in consultation with the Diocesan Safeguarding Adviser.

Safeguarding Roles

	Status	Notes
Churchwardens The churchwardens must be made aware of their safeguarding responsibilities.	Churchwardens A question needs to be reviewed before 04/07/2026.	Churchwardens All four Church Wardens are currently up to date with their training

Training for Key Roles

	Status	Notes
PCC Members The PCC must ensure that all their members undertake the required safeguardingtraining.	Urgent A question needs to be reviewed	Training is monitored by the PSO - but none of the PCC members have undertaken the additional courses this TBD

Displayed Information

Status Notes

Information for Victims Action is required. and Survivors The PCC must provide clear and accessible information for victims and survivors of abuse.

Reviews and Reports

	Status	Notes
Reports to the PCC The Parish Safeguarding Ofcer must give regular reports to the PCC regarding safeguarding in the parish.	The PCC needs to receive a safeguarding report before 17/04/2026.	The PSO reports to both PCCs and Safeguarding is a standing item on the Agenda
Review List of Non- Church ActivitiesThe PCC must confrm that the list of NonChurch Activities on this dashboard is complete.	Urgent Action is required.
Promoting a Healthy and Safe CultureThe PCC must consider how they can better promote a healthy and safe church culture.	Action is required.

Church Activities

By approving this Action Plan, the PCC confirms that there are no church activities that involve teaching, training, instructing, caring for, supervising or transporting children (under 18) or vulnerable adults. Nor are there any other church activities that are organised primarily for children or vulnerable adults.

Non-Church Activities

By approving this Action Plan, the PCC confirms that there are no non-church activities for children (under 18) or vulnerable adults that are held on church premises. Any one-off events organised by private individuals (e.g. a child's birthday party) can be ignored.

(Jane Thwaites – Safeguarding Officer)

Parochial Church Council St Mary and St Gabriel, South Harting Financial statement for the year ended 31 December 2025

Parochlal Church Council of Sl ￿ary and St Gabriel, South Harting Statement of Financlal Activitie5 for the Year Endèd 31 D￿mber 2025 Income from.. Unrostrlctsd Funds 28.535 10.160 2.181 7.812 30.275 1,SOD 80,463 Restrfcted Endowment Furtds Funds TOTAL TOTAL Funds Funds 2025 2024 28,535 30.797 10,160 9,207 2.181 11.5361 7,812 8.833 30,275 193,120 . Don81ions & ￿g￿e$ Planned Gwing Colle¢tiDns al services Sundry donalh)ns and appeals Tax recovery from HMRC Legaciè6 Grants 80,463 240.421 b. ActI￿l￿fOrG￿nÈratin9 Fund5 F￿d.r￿￿ 1,950 1.950 1.509 1.509 1,950 C. Invèstmtnt Income Interest and Divhaends 4,387 4.387 4.814 4,614 22.851 22,851 12.137 21,138 d. Chur¢hAdivities R￿1*1 of premises Fees from Wedding5. Funeras 2￿ 5,179 5.469 5.469 9,910 Total Income 92.269 268.691 Expenditure on: Unrestricted Funds Restricted Funds Endobvment Fund5 TOTAL Funds 2026 TOTAL Funds 2024 . Fundraising Costs b. Mission Gmng and charita)￿ Donations 4,324 4,324 2,7WJ c. Church Activili6S DIOr￿san Parish Share pahy Salades, wages Expenge5 Office & general expenses Re¢lorylMallhous8 utllilieslmainienance Rectory council tsx & water rates A8518lanl staff Church Running Expenses RepaiTs and tnaintenance Quinquenni81 wort Upkeep ofservices Chvr¢hyard Church Utility BilL8 Insurance Bank Charges 57,240 5,925 67,240 6.926 55,573 S.360 3.461 1,104 3,636 154 440 3,801 7.020 6,267 1,237 232 3,836 154 13,3621 3,899 3.388 1.399 4,233 3.653 145 89,179 34.341 3.899 3,368 q.90Y 4233 3.653 14$ 93,486 3.793 1,367 4,255 3.549 508 4,307 125.940 d. MajDr Capital Expenditure Naw ￿1b5￿ng works Totsl Re50urc•s Expended 93.486 125,940 Net Incomlng Resources Transfers betsveen funds Gain¥L05ses on investment assets Not Movefflent ln Funds 3,090 1.702 307 10,435 12,137 112,1371 15.534 142,751 4,792 9,774 118.3B21 13,8161 153,567 Fund balarwJ at 1 January 2025 298.027 80.629 459,809 834465 684,898 Fund balances at 31 DecembÈr 20¥ 302M19 90.403 834,649 Approved by the Paruclmal Church Council of Sl Mary arKI St Gabr￿1 Hatting their behalf by P Cragg Treasurer Page 1

Parochial Chuich Council of Sl Mary and Sl Gabriel, South Harting Balance Shee 31 December 2026 2025 2024 Notes Flxed assets Tangible fixed assets Investments 464,818 483,801 Total fixed assets 464,818 483,801 Current assgts Debtors Short term deposits Cash al bank and in hand 1,070 163,389 206,738 371,197 2CX) 172,589 187,D24 359,813 Creditors.. amounts falling due within one year 1,366 Net current assets 369.831 354,664 Total a5set5 less current liabllltles 834.649 838,465 Creditors.. amounts falling due after one year NET ASSETS 834,649 838,465 Funds Endowmgnt funds 441,427 459,809 Restricted funds 90.403 80,629 Unrestricted funds 302,819 298,027 834,649 838,465 Approved by the Parochial Church Council of St Mary and St Gabriel Harting P Cragg Treasurer Page 2

Parochial Church Council of St Mary and Sl Gabriel, South Harting Notes for Financial Statements 31 December 2025 1. Accounting policies a Ac¢ounting convention The financial statements have been prepared in a¢coTdance with the Church Accounting Regulafjons 2006 and °Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to ch8rilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 las amended for a¢counting periods commencing from 1 JanLtary 2016 The financial stslemenls have been prepared under the historical cost convention as modified by the inclusion of investments al market value and the revaluation of fixed assets. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members. b Funds a¢¢ounting Funds held by the PCC are: Unrestncled funds - general funds whlch can be used for PCC ordinary purposes Designated funds monies set aside by the PCC out of unrestricted funds for specific future purposes or projects. Restricted funds - al income from trusts or endowments which may be expended only on those restrt¢ted objects provided in the terms of the trust or bequest., bl donab'ons or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried ft)rward as a balance on that fund. Endowment funds - funds the Capital of which must be maintained,. On￿ income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the Or￿inal endowment ¢ Income from All inwming resources are accounted for gross. Donatlons & legacies Collectsons are recognised when received. Planned giving receivable is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Grants and legaC￿S are recognised when the PCC is legally entitled to the amount due. Income from investmgnts Dividends are accounted for when due and payable. Interest entiuements are accounted for as they are received. All other Income Ail other income is recognised when it is re￿1Vable. Galns and lossgs on investments Realised gains are recognised when the investments are sold Unrealised gains and losses are accounted for on revaluats'on on 31 December. Page 3

Parochial Church Council of Sl Mary and St Gabriel, South Harting Notes for the Financial Statements 31 December 2025 1. Accounting policies {contlnuedl d Expenditure on Resources expended are accounted for on an accruals basis and are accounted for gross. Grants Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC. Church Activities The di0￿San parish conlfibulion is accounted for when paid. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational {Ihough not g legal) liability and is shown as a creditor in Ihe balan￿ sheet. Fixgd Assets Tangible fixed assets Consecrated and beneficed property of any kind is excluded from the accounts by s.96(21 of the Charities Act 1993. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC 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. Other tangible fixed assets are written off a$ acquired. Depreciation As it is the PCC'S policy to write off fixed assets In the year of acquisition no depreciation is provided in the accounts. Investments Investments are slated at market value at the balarsce sheet date. Current Assets Amounts owing to the PCC al 31 December in respect of fees, rents or other incom8 are shown as debtors less provision for amounts that may prove uncollectible. Short-lerm deposits include eAsh held on deposit either with the CBF Church of England Funds, or at the bank. Page4

Parochial Church Council of St Mary and Sl Gabriel, South Harting Notes for the Statement of Financial Activities 31 December 2025 Income from a. Voluntary Ineome- donations lo the Church Planned Giving - consists of standing orders and Parish giving schemé Collections at services - the collection plate and one-off donations Sundry donations and appeals - collections such as the Lenten Appeal Tax recovery from HMRC- Gift Aid returns b. ActNilies for Generating Funds Cream teas, Thursday Cafe etc c. Investment Income Interest and Dividends- interegt from bank accounts and deposit accounts d. Church Activities Rentsl of premises Fees from Weddings. Funerals, etc Expenditure on a. Fundraising Costs Fundraising costs are minimal. and are often waived by the fundraisers b. Mission Gwing and Charitable Donations c. Church Activrties Diocesan Parish Share paid - Dicesan monthly fee - Salaries, wages- Secretarial and organist fees Expenses Office expenses - IT costs. printing, subscriptions, professional fees Reclorylmalthouse expenses- oil. water. maintenance Rectory council tax & water rates Assistant staff - assistant clergy Mission and Evangelism Costs Church Running Expenses Cleaning Repairs and maintenance Upkeep of Services - candles, books, communion supplies, music and choir Churchyard - maintenance of the churchyard Church Utility Bills - electricity. oil. water Costs of Trading (Bank Charges) - CAF Bank and credlt card fees £4,770 d. Major Capital Expenditure Major Church repairs or redecoration Major Hall repairs or redecoration New building works Page 5

Parochial Church Council of St Mary and St Gabriel, South Harting Notes for the Balance Sheet 31 December 2025 1. See Accounb'ng policies. le. 2. Investments - CCLA shares accounts valued at 31112125 3. Debtors - accruals for Gift Aid & prepaid expenses 4. Short term deposits- CCLA deposit accounts 5. Cash in bank at hand - bank balances for Lloyds TSB and CAF Bank 6. Creditors - trade creditors and accruals 7. Statement of Funds The CBF Church of England Deposit Fund and Incorne Shares Balance 11112025 Gainsl Losses Balance Transfers 3111212025 Income Expenditure Unrestrlcted Fund General Fund 298.027 298,027 92,269 92,269 189,1791 189,1791 1.702 1.702 302,819 302,819 Rostricted Funds Fabric Reserves Chancel Tithe Act Sunday School and Choir Organ Fund 50.490 16,493 10.911 2.735 2,809 1,425 303 77 14,3071 (421) 10,738 59.309 17.918 10,475 2,701 90,403 1436} {303} 80,629 4,614 14,3071 (968) 10.435 Endowment Funds Banks Trust Chancel Tithe Act Fabric Reserve Other Trusts (Warren, etcl 363.349 22.977 23,121 50.362 459.809 10,096 114,526) {10.0961 {919) 19241 16421 12.0131 {1.3991 0 118.382) 112.137) 348,823 22,058 22,197 48,349 441.427 642 1,399 12,137 Total Funds 838,465 109,020 93,486 19,350 834,649 Notes.. Endowment income from Banks Trust 3S is deposited to Restricted Fund Banks Trust 6D Endowment income from Fabric Reserve 5S is deposited to Restricted Fund Fabric ReSe￿e ID Dividends are reinvested for the Organ Fund 2S, Fabric ReseThe IS. Interest is retained for Fabric Reserve ID, General Pury)os8s 3D and Banks Trust 6D The Diocese maintains Chancel TAthe and Warren elG Funds on our behalf. Page 6

Independent Examiner's Report to the PCC of Harting for thp ye.ar Ended 31 December, 2025 st Section A This 15 my report to the Parochial Church Council of the Ecclesiastical Parish Ipcci of Harting, on the annual report for the year ended 31. December 2025. Respective responsibilities of trustees and examlner The PCC members are responsible for the preparation of the annual reports. The PCC members consider that an audit is not required for this year under section 144 of the Charities Ack 20111"the Charities Act") and that an independent Èxarnination 15 needed. It 15 my responsibility to.. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the gener31 Directions given by the Charitv Commission lunder section 1451Sllbl of the Charities Act, and to state whether particular matters have corre to my attention. Basls of independent examinerfs statement My examlnation was carried out in acetsrdan￿ with general Directions given by the Charity Commission. An examination include5 a review of the accountin8 records kept by the charity and 3 comparison of the accounts presented with those record5. It a150 includes consideration of any unusual items or di5c105ures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all thè evidence that would be required in an audit. and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no material matters have come to my attention leÈl ') which gsves me cause to believe that in. any material respect: accounting records were not kept in ac￿rdanCe with section 130 of the Charitie5 Act or the actount5 do not accord wlth the accounting records I have come across no other Matters in connection with the examination to which attention should be drawn in order to enable a proper understandinÈ of the accounts to be reached. This report Is made solely to the members of the PCC, as a body, in accc>rdance with Part 4 of the Charities IAccounts and Reports) ReÈulation 2008. My work has been undertaken so I might state to the member5 of the Pccthose matters l am required to state to them in an Independent Examinerfs report and for no other purpose. To the fullest exient permitted by law. I do not accept or a55ume responsibility to anyone other than the PCC and the members of the PCC, as a body. for my work in this report. ' Please delete words in th Ibrocketsj if they do not apply Examinerfs slgnature Alaln Mardle Examlnerfs namè CAPITALS Date Relevant professlonal qualificationls) or body if ny Emaminer's address FCA Greens Court, West Street. Midhurst, GU29 9NQ