ST MARY’S PARISH CHURCH, CHARLTON KINGS DIOCESE OF GLOUCESTER
PAROCHIAL CHURCH COUNCIL ANNUAL REPORT 2025-2026
Vicar’s APCM report 2025-2026
The year to Dec 2025 has been an interesting one. There has been a reduction in occasional services (Weddings (4) & Baptisms (6)) but there has been a steady rate of Funerals (16).
Outside of the Parish I continued to support the Cathedral’s ‘Breakfast Club’. During the reporting period I have continued to attended all the Diocesan Bishop’s training days, and supported the Deanery. I am no longer an Assistant Area Dean.
The pattern of services continues, but is under continual review through the Liturgy committee. We continue to support the local Air Training Corps squadron with ATC Sunday in February. We held again, in Advent, our Light Party, which was a fantastic success. We hosted a service for the FEPOW Club (Far East Prisoners of War) in August. We have also had a Friends of St. Mary’s service and we continue to support the Mothers Union with communion services. Each, it seems, adds a variety and breadth of liturgical worship that is well received and enjoyed by many.
In March 2025 a new vicarage was bought by the Diocese. The house is much better suited to modern living. It is warm in winter, and the garden manageable.
We have also had a number of activities and social gatherings which have been very well received. A Barn Dance, a Fish and Chip Supper, and a Burns Night supper, as well as gatherings offered by the ‘Friends of St Mary’s’ which has been very active this reporting period and is a very much appreciated organisation.
I would like to thank in particular Revd. Rosanne Roberts who has supported St Mary’s (and me) by taking services when I am away on Army duties. I also thank our Church Wardens Jenny Downes and Peter Aylott. Both have worked hard over the year to keep St Mary’s an active and vibrant place of worship – thank you. Colin Revell as Treasurer has fulfilled a vital and important role. Michael Downward too has assisted (with others) with the management of the finances – and this is very much appreciated.
I thank everyone on committees, Rotas (cleaning / flowers / intercessions/ prayers) – Jean Huckett has taken on the Readers rota, and Heather continues her work as Pastoral Team lead. Indeed I thank the Pastoral Team and all Eucharistic Ministers for all they do. I thank our technical people Peter (x2). John Clift as our choir master also deserves a shout out, and I am ever grateful to him for all his hard work with the choir in adding this vital and important part of our worship. I also wish to acknowledge the excellent work of Hilda Ridley & Ray Talbot (and the bell ringers) for their dedicated work in connection with the church bells – ringing and maintenance. The bells at St Mary’s are a wonderful addition to what we offer here. Thank you to all of you.
I would like to thank Margaret Thomas as Safeguarding officer (we did some group training in the year) and also Peters Ryan and Aylott for their work with our church tower project (but more of that next year). In October 2025 we appointed Bethany Revell as Outreach and Youth Worker. She has made an immediate impact and I for one am extremely impressed and pleased by all that she has done and achieved in a very short period. Great work and great energy.
In respect to my army duties, in June 2025 I was posted to 3[rd] Bn. Royal Welsh at Maindy Barracks in Cardiff from 104 Regt Royal Artillery. Since joining 3[rd] Royal Welsh it has proved a busy and demanding role (busier than 104 RA) - but also hugely rewarding. I spent 2 weeks on Annual Deployment in August in Sennelager Germany. I have also attended Development training with 3 Div at Tedworth House in Tidworth as well as Regimental Conferences and training weekends in Sennybridge.
It has, as usual, been a busy year with much going on. I reflect/admit that I have forgotten so much of what we/I do, but my feeling is that St Mary’s is in a good place. And for all that I have omitted (not intentionally) I apologise, if this is you.
Blessings
Graham Bowkett Vicar, St Mary's Charlton Kings
PASTORAL TEAM
The Pastoral Team has continued to be busy with regular visits to all four Nursing Homes in Charlton Kings, bringing them Holy Communion services and one-to-one support. We have also on occasion visited Nursing Homes outside of our catchment area, especially if that Parish offers no structured Pastoral care like ours. We also invite Carers from outside Charlton Kings to attend our Memory Lane services so that they can consider starting up their own service for those living with Dementia and their Carers.
-
Our Memory Lane services continue monthly on the last Friday of each month at 11.00 am and we currently welcome around16-20 regulars including a group from Greville House who loudly enjoy our service – and enjoy the social interaction afterwards over a coffee even more! We continue to invite new volunteers to take part in these services (doing a Reading, creating some prayers or giving a ‘Talk’), so please consider joining us, everyone is welcome. We would like to extend our thanks to David and Jeff for playing the piano/organ enabling us to include some hymns which are enjoyed by all.
-
We continue to provide regular visits to people in their own home (72 this past year), and this gives us the opportunity to take them a Pew Sheet and encourage participation in church outreach events. When possible, we also offer them a lift to church. We give them our card and encourage them to contact us when needed, and back this up with regular phone calls which provide the opportunity for any difficulties to be raised and addressed. Our goal continues to be that nobody falls through the gaps, and everyone stays aware of the help we can provide. To make this happen we rely heavily upon the congregation of St Mary’s to keep us up to date on hospitalizations, sickness, deaths etc
-
Each Pastoral Assistant is required to complete ongoing training, and this past year Alison has been doing a Safeguarding Leadership course which prepares her to become a Licensed Lay Funeral Minister. We have also participated in Safeguarding courses which include issues like understanding and addressing Domestic Abuse and working with people living with Dementia. We support Graham when invited to do so, by accompanying him when he meets with families who want to arrange a Baptism, Wedding or Funeral, and we are then able to offer ongoing support before, during and after the service, whilst also meeting the requirements of Safeguarding during visits into people’s homes or meetings in the Vestry.
-
We continue to be in high demand and are often stretched, so we are very grateful to our Extended Pastoral Team, all of whom have been trained, so that they can take Holy Communion to the Housebound or sick. Thank you all for being so loyal and flexible.
-
We are also seeking new members of this team to accompany us on visits (to meet safeguarding requirements), so please consider if you might be able to spare a couple of hours a month to join us on a visit.
-
Finally, we are grateful to our over-worked clergy who are including us more in their work, enabling us to become better at what we do. Please include us – and them – in your prayers – we all rely heavily upon God’s guidance.
Pastoral Team: Heather Anderson-Paine, Jenny Downes, Dilys Jones, Alison Talbot
CHURCHWARDENS’ REPORT 1[st] January to 31[st] December 2025
The attendance at the All-age service and the range of Christmas services has been maintained. However our numbers for more traditional services have reduced due to some loyal members passing away. During the year Colin Revell, our Treasurer has done some sterling work getting all our accounts in a fit state and we would like to thank him for taking on this challenge whilst working full time as well as his Reader training. The Churchwardens would like to thank Graham, Rosanne and our dedicated retired clergy for all the hard work that has been involved in both developing new forms of worship and extending our existing provision. Bethany as our new Outreach and Youth Worker has developed new links to our local schools and leads a number of sessions at Balcarras with their Christian Youth Group. Her social media coverage of our events has brought new people to a range of services and events. John has managed to organise and run our music including some exceptional Come and Sing events with the help of our choir and others. Our pastoral team continue to do fantastic work both around the Parish and hospital, keeping those unable to attend in touch and a visible reminder of Christ’s care. We must also thank the congregation for their feedback and support over the past year; it is really greatly appreciated.
Jenny Downes and Peter Aylott Church Wardens
ESTATES COMMITTEE Report 2025 - 2026
Responsible for the management of our properties. Matters relating to the fabric of the church, the hall and their grounds; also, the use of the hall.
We began the year by submitting a number of approvals to the Diocese which set the way for projects we completed: Upgrading the lighting in the nave & aisles improves church-goers experience and brings added energy efficiency improvements.
Re-painting and treating the outside doors of the church will help protect them for the future and makes a very visible difference to the appearance of the building to the public.
We have also replaced the light in the lych gate by relaying the cable from the church so completing the works the Parish Council began.
We have also continued to support the Charlton Kings Parish Council on works to the churchyard, both through the joint working parties to keep the churchyard tidy that continued through the summer, via the ongoing tree and landscaping works schedule and through regular health and safety walkarounds. We are grateful to all these volunteers, including a number of non-churchgoing members involved. Alongside projects, we have also continued with a regular programme of repairs and servicing for both the Church and Parish Centre, including fire extinguishers, boilers, emergency lights, first aid provision etc. Managing utilities and services have also taken a great deal of time to keep the buildings connected, compliant & safe.
Ray Talbot has taken over as our Parish Centre manager and we are grateful to him for managing the bookings and keeping it looking tidy, dealing with issues and ensuring that groups are happy.
We look forward to our major project in the coming year to repair the stonework and mortar of the tower. We have been working with our architects and liaising with contractors to tender the works which are due to start during May 2026. This once in a generation repair should secure the tower for generations to come. With your support and funding going forward we can achieve all these projects for the benefit of all our members, the wider community and future generations.
Peter Ryan Estates Committee Chairman
LITURGY AND EDUCATION COMMITTEE
Responsible for advising members of the ministry team, as requested, on any aspects of worship and services. Plans courses.
St Mary’s continues to provide a spiritual presence to its loyal congregation in person and online. The IT team provide Sunday services via the internet giving the congregation the chance to join in regular worship even if they are unable to get to church.
Over the year we are able to celebrate the usual festivals and other special events such as Remembrance Sunday, which we share with our community. The service at the War Memorial continues to attract local people as do the Christingle and Crib services which form a special part of the Christmas celebrations for many village families. The Advent and Nine Lessons and Carols services have a special place in St Mary’s calendar and usually brings members of the community into the church. Midnight and Christmas day services fulfil the need for celebrations at this time. The pattern of morning worship has been maintained with All Age and Breaking the Bread services now well-established. Some new comers have expressed a positive response to these services but this has not led to much larger congregations on a regular basis. Hope springs eternal! It was decided to make changes to evening worship with both regular Evensong Services, Taize, Words and Music and lately a “said” Evensong or Evening prayer have been introduced. There is support for the changes and it is important that the views of the congregation are sought.
The return of the Common Cup at the Eucharist has taken place without too much difficulty. Many people have not experienced this for over five years but it is expected to be embedded back into worship as a normality.
Holy Week services were very varied but not as busy as usual. The congregation did not respond to all the early evening events in numbers but they were enjoyed by those who did attend. Easter Day was a very joyful event with an enthusiastic large congregation.
Our grateful thanks go to the Clergy, Churchwardens and the IT team for their dedication and determination to keep St Mary’s worshipping on all platforms. Thanks too to John and the other musicians for their enthusiastic musical leadership. We look forward to the future with optimism and renewed enthusiasm.
Dilys Jones Committee Chair.
OUTREACH AND PARISH LIFE COMMITTEE
Responsible for fostering our relations with the world beyond the church family. To include areas of major interest including Outward Giving, links with Karnataka Central (South India) and Vasteras (Sweden), notice boards, advertising, press releases, web site, representation from the Church Neighbours and the Ecumenical Working Group, the social and spiritual life of the church family, courses, pilgrimages, outings, parties......
It has been a very busy year. We, as a Committee have again organised very successful events such as the Burns Night Supper, Quiz with a Fish and Chips supper and the Barn Dance. Soup and Chat Lunches have continued on the last Friday of each month and also weekly during Lent. Thanks are due to our wonderful soup makers who provide an eclectic variety of flavours. We are very grateful. We also made daffodil posies which we handed out for Mothering Sunday. They were very well received.
Unfortunately, not as many people came to the Barn Dance and although it was very much enjoyed by those who came – dancers and watchers – we are uncertain about its viability. We again organised a ‘Light Party’ as an alternative to Halloween. We had over 600 people through the door. Some families now see the Church as a safe place to come with their children at Halloween.
John Clift, Choir Master has arranged several ‘come and sing days – learn and perform. These have been very successful and well received with up to 65 singers. The performances raised well over £1,000
This is just a brief overview of things we do, but we could not do these events without the support of our congregation. So our grateful thanks to you all.
Bethany Revell has been appointed as Outreach Officer / Youth Worker and works with and alongside the Outreach Committee. Facebook and Instagram have been used more with increasing numbers of followers. Crafternoons for young people have been very well received and work in schools increased. The Village Fete, organised in conjunction with the Royal, in May 2026 was a resounding success. – see her separate detailed report.
LITTLE FISHES
We had 8 children go to school in September which left quite a gap. We have not totally replaced them yet, but we will! We have an average of 6 – 8 children attending. Their ages range from 2 months to 18 months. We meet every week but now do not meet in the holidays and one at Christmas time in order to wash and clean all the toys and one session over Easter. We do attend Church once every term to see the Crib and Easter Garden and to say ‘Goodbye’ to our leavers. We sing children’s songs and lots of Nursery Rhymes. I would like to give my grateful thanks to our coffee ladies and to Andrew Meakin for giving the Bible story and musical accompianment and lastly, to Pete for all his support.
Jenny Downes Chairman
THE FRIENDS OF ST MARY’S Report on Activity during 2025-6
The Friends began 2025 having celebrated the Silver Anniversary of our launch on Advent Sunday, 1999. Looking back it had been good to recall all that the Friends had achieved in that time as we sought to fulfil our purpose of assisting in the maintenance of the fabric of the church as well as enhancing and improving the fittings, ornaments, monuments, and churchyard of the church. In order to do this we endeavour to promote these objectives through faith, fun, fellowship and fundraising. All the projects we take on are done so with the approval of the PCC and, in particular, in partnership with the members of the Estates Committee.
At the beginning of 2025 the Friends did not have any ongoing project on the books but that changed when a casual conversation about the cost of wax candles in church resulted in the Friends offering to fund the purchase of oil filled candles, together with an initial purchase of the necessary consumables. The PCC accepted the offer and, working with the Estates Committee, the requirement was agreed, the order placed and the candles etc. received in time for their first use on Easter Day, 2025.
The oil filled candles were our only project during the year but we continued with our fundraising through social events – the Pancake and Coffee Morning on Shrove Tuesday, a May Day Tea Party, an evening with Michael Haines in July reprising his talk on paper engineering to a wider audience than at the AGM in 2024; the annual Harvest Thanksgiving Ploughman’s Lunch, and a Christmas Coffee Morning and Sale in early November. The speaker at our AGM in June 2025 was Dr Tim Brain who gave an illustrated talk on ‘Faith in Stone – Gloucestershire’s Historic Churches’.
The 2026 AGM is on 13[th] June when the guest speaker will be the Reverend Paul Graham, minister at Charlton Kings Baptist Church which celebrates its 150[th] anniversary this year. Paul will tell us something of his own ministry as well as the history of the Baptist Church here in Charlton Kings.
I cannot write this report without paying tribute June Pearce who died recently. June was a very faithful, generous and long-standing member of the Friends. She served on the Committee for many years and could always be relied upon to play a full part in all of our social activities and projects. June is, and will continue to be, greatly missed by her colleagues on the Committee and by all the members of the Friends.
Jean Huckett Chair
TRUSTEES REPORT
Administrative Information
Name Parochial Church Council of Charlton Kings, St Mary Location St Mary’s is located in the center of the village, the churchyard being bounded by Church Street, New Street and Horsefair Street.
Correspondence Address
St Mary’s Parish Office, New Street, Charlton Kings, Cheltenham, Gloucestershire GL53 8JJ Status The PCC is a registered charity, number 1138069.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC normally meets between four times each year. Other committees, as detailed below, have responsibility for overseeing and advising on particular areas of Church Life.
OBJECTIVES AND ACTIVITIES
St Mary's PCC has the responsibility of co-operating with the incumbent and the Church Wardens in promoting in the Parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for St Mary's Church and churchyard, and the Parish Centre. In the past year we have maintained our pattern of worship on Sundays and weekdays and have sought to ensure that our Church remains an accessible place of welcome, prayer and fellowship for the whole community.
Parochial Church Council Members 2024-5
| Name | Role | Elected / ex-officio |
|---|---|---|
| Revd Graham Bowkett | Vicar & Chairman | Ex officio |
| Mrs Jenny Downes | Churchwarden and Deanery | Elected / Ex officio |
| Mr Peter Aylott | Church Warden | Elected |
| Mr Colin Revell | Treasurer | Elected |
| Mrs Ann Haseler | Secretary and Deanery Synod | Elected / Ex officio |
| Ms Heather Anderson-Payne Ex Officio - Pastoral care | ||
| Mrs Vivien Barr | PCC Lay member | Elected |
| Mr Gerald Coppell | PCC Lay Member and Deanery | |
| Mrs Erika Fletcher | PCC Lay Member and Deanery | Elected / Ex officio until January 2025 |
| Linsey Hutchins | PCC Lay Member | Elected |
| Mr Peter Lidgard | PCC Lay member | Elected |
| Miss Bethany Revell | PCC Lay member | Elected |
| Mrs Rebecca Revell | PCC Deanery | Ex officio |
| Mr Peter Ryan | PCC Lay Member | Elected |
| Mrs Alison Talbot | Lay Pastor | Ex-officio |
| Mrs Margaret Thomas | PCC Lay member | Elected |
ELECTORAL ROLL
We now have 121 on the Roll. This is one more than last year after several new people joined and a similar number died.
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
St Mary’s Charlton Kings Annual Financial Report for the year ending
31 December 2025.
1 Introduction
1.1 The PCC uses the financial resources of St Mary’s to enable worship, witness and service throughout the year. We support other charities through Outward Giving, and we maintain and improve the fabric of the church building so that it remains a visible sign of God’s presence and blessing in Charlton Kings. This review provides a snapshot of our financial position at the end of December 2025.
1.2 The income position has increased compared to last year. The majority of this increase is due to one-off legacy donations totaling £333,144. The trend in regular giving has continued to show a decrease, but funds raised from other activities have increased slightly.
1.3 Expenditure on staff salaries increased as a result of the appointment of the Parish Youth and Outreach Officer. The bulk of this increase will be reflected in the following years' figures, as the appointment was not made until October 2025.
1.4 The general expenditure costs this year have increased to £152,541; an increase of approximately 1.2% on the previous year. The total expenditure of £152,541 is detailed below, with the single biggest expenditure being Parish Share, with staff salaries, heating & lighting and repairs and maintenance making up the bulk of the remainder.
1.5 We ended the period with a net income of £304,312 as compared to a net deficit of £30,197 for 2024. When the one-off legacy is disregarded, the year ended with net deficit of £28,832.
1.6 Funds are clearly identified in these accounts so that donors can be assured that where a donation is made as a restricted donation, it will be clearly identified as such and used in accordance with the donor's wishes in accordance with charities legislation. Donations made with no clear intention of any restriction on their use will be accounted for as general unrestricted funds. This is especially true for weekly donations.
1.7 We continue to be supported by our independent examiner, Jane Liston, for her guidance in charity financial accounting practices and in examining these accounts and thank her for her services.
1.8 Funds have been designated by the PCC for specific use within the financial year, and this has been identified in the figures below. This is predominantly made up of monies designated for the repair of the tower, the funding of outreach and parish youth ministry and outward giving.
Registered Charity No. 1138069
Page 1
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
2 Accounts Summary
St Mary's Church, Charlton Kings Statement of Financial Activities For the period from 01 January 2025 to 31 December 2025
| Unrestricted | Restricted | Total | Prior year | |
|---|---|---|---|---|
| funds | funds | funds | total funds | |
| Income and endowments from: | ||||
| Donations and legacies | £423,131.57 | £1,558.08 | £424,689.65 | £94,317.81 |
| Income from charitable activities | £10,948.00 | £260.30 | £11,208.30 | £9,146.00 |
| Other trading activities | £17,731.46 | £1,334.60 | £19,066.06 | £12,666.80 |
| Investments | £1,886.97 | £412.98 | £2,299.95 | £2,561.54 |
| Other income | - | - | - | - |
| Total income | £453,698.00 | **£3,565.96 ** | **£457,263.96 ** | £118,692.15 |
| Expenditure on: | ||||
| Raising funds | £1,113.78 | £17.50 | £1,131.28 | £744.26 |
| Expenditure on charitable activities | £137,028.03 | £6,410.37 | £143,438.40 | £148,040.07 |
| Other expenditure | £7,971.60 | - | £7,971.60 | £1,814.81 |
| Total expenditure | £146,113.41 | **£6,427.87 ** | **£152,541.28 ** | £150,599.14 |
| Net income / (expenditure) resources before transfer | £307,584.59 | **-£2,861.91 ** | £304,722.68 | -£31,906.99 |
| Transfers: | ||||
| Gross transfers between funds - in | £225,000.00 | £92.12 | £225,092.12 | £2,117.56 |
| Gross transfers between funds - out | -£225,092.12 | - | -£225,092.12 | -£2,117.56 |
| Other recognised gains / losses | ||||
| Gains/losses on investment assets | - | -£410.94 | -£410.94 | £1,709.94 |
| Gains on revaluation,fixed assets,charity's own use | - | - | - | - |
| Net movement in funds | £307,492.47 | **-£3,180.73 ** | £304,311.74 | -£30,197.05 |
| Reconciliation of funds | ||||
| Total funds brought forward | **£90,095.87 ** | **£47,228.03 ** | **£137,323.90 ** | £167,520.95 |
| Total funds carried forward | **£397,588.34 ** | **£44,047.30 ** | **£441,635.64 ** | £137,323.90 |
| Represented by | ||||
| Unrestricted | ||||
| General Fund | £175,640.11 | - | £175,640.11 | £90,035.87 |
| Designated | ||||
| Coffee | - | - | - | - |
| Outreach | £23,861.85 | - | £23,861.85 | - |
| Outward Giving | £17,658.53 | - | £17,658.53 | - |
| Reserves | £30,000.00 | - | £30,000.00 | - |
| Toilet Twinning | - | - | - | £60.00 |
| Tower Repairs | £150,427.85 | - | £150,427.85 | - |
| Restricted | ||||
| Agency collection | - | £78.00 | £78.00 | £78.00 |
| Choir | - | £1,954.61 | £1,954.61 | £2,093.81 |
| Comfort & Joy | - | £56.75 | £56.75 | £74.25 |
| Fabric & Maintenance | - | £45,361.54 | £45,361.54 | £48,385.57 |
| Flowers | - | - | - | - |
| Lobby Fund | - | - | - | - |
| Tower Repairs | - | - | - | - |
| Total funds | **£397,588.34 ** | **£47,450.90 ** | **£445,039.24 ** | £140,727.50 |
Approved by the PCC on May 17[th] 2026 and signed on its behalf
Revd Graham Bowkett, Vicar
Registered Charity No. 1138069
Page 2
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
Notes to the Accounts for the year ending 31 December 2025.
3.1 Accounting Policies
3.2 Basis of Financial Statements.
These financial statements have been prepared under the Charities Act 2011. The historical cost convention is used; that is, no allowance is made for inflation.
3.3 Basis of accounting.
These accounts have been drawn up on the “receipts and payments " basis, where income and expenditure are matched to the year in which they occur.
3.4 Agency Collections
Money handled on behalf of charities where St Mary’s is, in effect, acting as an agent, is not itemised in this statement and forms no part of the return. An example is donations at church funerals to charities chosen by the family.
3.5 Fund accounting.
St Mary's financial resources are classified according to restrictions imposed on their use by donors or by legislation. Monies donated for specific purposes are classified as restricted and are accounted for in the heading "restricted" funds. Monies that are available for use at the discretion of the PCC are termed "general or unrestricted”. The money is held in a number of bank and savings accounts and in shares. Local bank accounts hold a mix of restricted and unrestricted funds. The Church of England Central Board of Finance manages for us one unrestricted savings account (Development Fund), one restricted account (Fabric Fund) and restricted investment shares.
3.6 Income.
Donations, fees, interest and legacies are included in financial statements when received. Recovered Gift Aid is included when received.
3.7 Fund raising.
St Mary’s does not contract with commercial participators or professional fundraisers. Where appropriate we draw on the advice, guidance and publicity materials supplied by the charities we support. Fund raising events are advertised in the pew sheet, on the website and included in other material sent out by email only to recipients who have signed up to receive this information. The use of the data collections held by St Mary’s is subject to review to ensure compliance with General Data Protection Legislation (GDPR).
Registered Charity No. 1138069
Page 3
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
3.8 Parochial fees.
The PCC receives parochial fees for weddings and funerals conducted in the church. Part of the money received is made up of statutory fees due to the PCC and also to the Gloucester Diocese, as set out by the Archbishops’ Council under the Ecclesiastical Fees Measure. The balance relates to charges as fixed by the PCC, for extras such as bells, flowers and heating, or paid to visiting ministers, Readers or Non-Stipendiary Ministers. Legally, the amount due to the Diocese and other ministers is not to be treated as PCC income.
3.9 Reserves Policy.
St Mary’s Church retains unrestricted reserves for administrative purposes, such as the payment of salaries and essential bills; development purposes; offsetting any end-of-year deficit; and improvements to the church and Parish Centre. Restricted funds are set aside for the maintenance work identified in the Quinquennial Review, other essential remedial work as it arises, and specific charitable work as defined by the donors. This policy is revisited as necessary.
3.10 Incoming Resources
Unrestricted income from all sources, under the heading of General Funds, is the money that the PCC is able to use to run St Mary’s on a day-to-day basis.
Additional Notes and Information
4.1 Voluntary Income £419,868 [2024: £90,229]
Planned giving utilising the Parish Giving Scheme (PGS) and Standing Order arrangements remain the bedrock of voluntary income and are our recommended means for those considering ways to financially support St Mary’s.
Recovered gift aid remains is a vital source of income with no financial impact on the donors. The PCC encourages every donor who is a taxpayer, to Gift Aid his or her donation within the limits set by HM Revenue.
4. 2 Income from activities for generating Funds: £24,147 [2024: £16,755]
Fundraising of £1,313 came from activities for example choir and Burns Night however cost included including hire of music has increased proportionately.
- 4.3 Parochial fees: £4877 [2024: £4,821 2023: £10,910. 2022: £13,931]
Of the £15607 received from wedding couples and funeral directors, once the Diocesan Board of Finance and third parties e.g. verger, bells etc had received their fees £4877 was available for the church. Volunteer and Organist fees are accounted for in the salaries section (4.8)
Registered Charity No. 1138069
Page 4
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
Parish Share £80,000 [2024: £80,000. 2023: £80,000]
The PCC had originally decided to set parish share payments at £70,000, a reduction from the amount requested by the Gloucestershire Diocese. Following receipt of legacy donations, however, the parish share was increased to match the 2024 value of £80,000. This was a decision made by the PCC.
4.5
Clergy Expenses £1032 [2024: £1,560]
Clergy expenses reflect Graham’s travel, telephone IT and similar expenses. Direct purchases made by Graham on behalf of the PCC, e.g. candles, communion supplies, etc., are recorded in the appropriate section of the accounts based on the type of expenditure. For example, communion wafers would be classed as “Church Running - Admin & Other Expenses, e.g. materials for services”.
4.6 Church running expenses £30,060 [2024: £41,743]
This expenditure group includes providing services, music (including licences), fundraising costs, General Maintenance, Utilities, Other minor expenses, & Insurance.
Utilities accounted for £7712, insurance for the church totalled £5598, and maintenance and repairs totalled £7,895.
General maintenance includes the routine checks on the gutters, roof, boiler, fire extinguishers, CCTV and alarm systems, and minor fabric and electrical work.
- 4.7 General Costs of running the Parish Centre: £11,716 [2024: £11,678]
These are the day-to-day running costs of the Parish Centre, including insurance, cleaner’s salary, routine maintenance and utilities, including internet. The parish Centre also generates income from lettings.
4.8 Running Costs
We employ Tracy as Parish Secretary, John as our Choir Master, Bethany as our Outreach and Parish Youth Officer and Tracey as our Parish Centre cleaner. Tracey’s salary is included in the Parish Centre running costs. The lay salaries (parochial fees) were those paid to organists, bell ringers and our verger in support of weddings and funerals.
Salaries £12355
Salaries & Fees (parochial fees) £5025
Registered Charity No. 1138069
Page 5
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
In addition, St Mary’s relies extensively on the skills, knowledge and expertise of unpaid volunteers.
Other costs include church internet, bank charges, auditing charges, office consumables and choir pay for junior choristers.
4.9 Major Expenditure £7371
Major expenditure in 2025 has included Legal Fees incurred due to the ongoing dispute in ownership of the parking spaces adjacent to the Parish Centre.
4.10 Payments of expenses to PCC Members and other parishioners
Expenses continue to be paid, on receipt of invoices, for “out of pocket” expenses incurred at the request of the PCC by members of the PCC and other parishioners. This includes items like music, candles, supplies for events e.g. Burns Supper etc as well as other expenses church services, the parish centre, administration and building maintenance. All such payments are accounted for within the code to which they apply.
4.11 Parochial Funds
Encompassed within these accounts are various sums of money that are retained for specific activities/projects. Full details of the funds held by the PCC are detailed above.
4.12 Ongoing management of deficit
Excluding legacy donations, this financial year has seen a continuing deficit in income compared with expenditure. Whilst in the short term, this should be covered, at least in part, by the planned reduction in reserves, including legacy donations (see reserves statement above), the longer-term financial position of the church will become increasingly untenable without either a sustained increase in income or a decrease in expenditure commensurate with the current deficit. Most costs, e.g., staffing, energy & utilities, etc., are either fixed or cannot be reduced without changes to the day-to-day running of the church, the nature and number of services, etc. Parish share remains as the only regular expense which can, to a certain extent, be adjusted to account for the deficit. A sustained and overt target of increased fundraising will need to be considered over the coming year.
Registered Charity No. 1138069
Page 6
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
ST MARY’S CHARLTON KINGS PAROCHIAL CHURCH COUNCIL
INDEPENDENT EXAMINER’S REPORT TO THE PCC OF ST MARY’S CHARLTON KINGS PAROCHIAL CHURCH COUNCIL
This report on the financial statements of the PCC for the year ended 31 December 2025, which are set out on pages 1 to 16, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“the Regulations”) and section 144(2) of the Charities Act 2011 (“the 2011 Act”).
Respective responsibilities of the PCC and the examiner
As members of the PCC you are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of this report
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 43(7)(b) of the Act and to be found in the Church Guidance, 2006 edition, issued by the Finance Division of the Archbishops’ Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion
Registered Charity No. 1138069
Page 7
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare financial statements, which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Liston MAAT ACA 2026
Date: 14[th] May
23 The Plantation
Abbeymead
Gloucester
GL4 5TR
Registered Charity No. 1138069
Page 8
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
ST MARY’S CHARLTON KINGS PAROCHIAL CHURCH COUNCIL
INDEPENDENT EXAMINER’S REPORT TO THE PCC OF ST MARY’S CHARLTON KINGS PAROCHIAL CHURCH COUNCIL
This report on the financial statements of the PCC for the year ended 31 December 2025, which are set out on pages 1 to 16, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“the Regulations”) and section 144(2) of the Charities Act 2011 (“the 2011 Act”).
Respective responsibilities of the PCC and the examiner
As members of the PCC you are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of this report
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 43(7)(b) of the Act and to be found in the Church Guidance, 2006 edition, issued by the Finance Division of the Archbishops’ Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion
Page 9 Registered Charity No. 1138069
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare financial statements, which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Liston MAAT ACA 2026
Date: 14[th] May
23 The Plantation
Abbeymead
Gloucester
GL4 5TR
Registered Charity No. 1138069
Page 10
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
St Mary’s Charlton Kings Annual Financial Report for the year ending
31 December 2025.
1 Introduction
1.1 The PCC uses the financial resources of St Mary’s to enable worship, witness and service throughout the year. We support other charities through Outward Giving, and we maintain and improve the fabric of the church building so that it remains a visible sign of God’s presence and blessing in Charlton Kings. This review provides a snapshot of our financial position at the end of December 2025.
1.2 The income position has increased compared to last year. The majority of this increase is due to one-off legacy donations totaling £333,144. The trend in regular giving has continued to show a decrease, but funds raised from other activities have increased slightly.
1.3 Expenditure on staff salaries increased as a result of the appointment of the Parish Youth and Outreach Officer. The bulk of this increase will be reflected in the following years' figures, as the appointment was not made until October 2025.
1.4 The general expenditure costs this year have increased to £152,541; an increase of approximately 1.2% on the previous year. The total expenditure of £152,541 is detailed below, with the single biggest expenditure being Parish Share, with staff salaries, heating & lighting and repairs and maintenance making up the bulk of the remainder.
1.5 We ended the period with a net income of £304,312 as compared to a net deficit of £30,197 for 2024. When the one-off legacy is disregarded, the year ended with net deficit of £28,832.
1.6 Funds are clearly identified in these accounts so that donors can be assured that where a donation is made as a restricted donation, it will be clearly identified as such and used in accordance with the donor's wishes in accordance with charities legislation. Donations made with no clear intention of any restriction on their use will be accounted for as general unrestricted funds. This is especially true for weekly donations.
1.7 We continue to be supported by our independent examiner, Jane Liston, for her guidance in charity financial accounting practices and in examining these accounts and thank her for her services.
1.8 Funds have been designated by the PCC for specific use within the financial year, and this has been identified in the figures below. This is predominantly made up of monies designated for the repair of the tower, the funding of outreach and parish youth ministry and outward giving.
Registered Charity No. 1138069
Page 1
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
2 Accounts Summary
St Mary's Church, Charlton Kings Statement of Financial Activities For the period from 01 January 2025 to 31 December 2025
| Unrestricted | Restricted | Total | Prior year | |
|---|---|---|---|---|
| funds | funds | funds | total funds | |
| Income and endowments from: | ||||
| Donations and legacies | £423,131.57 | £1,558.08 | £424,689.65 | £94,317.81 |
| Income from charitable activities | £10,948.00 | £260.30 | £11,208.30 | £9,146.00 |
| Other trading activities | £17,731.46 | £1,334.60 | £19,066.06 | £12,666.80 |
| Investments | £1,886.97 | £412.98 | £2,299.95 | £2,561.54 |
| Other income | - | - | - | - |
| Total income | £453,698.00 | **£3,565.96 ** | **£457,263.96 ** | £118,692.15 |
| Expenditure on: | ||||
| Raising funds | £1,113.78 | £17.50 | £1,131.28 | £744.26 |
| Expenditure on charitable activities | £137,028.03 | £6,410.37 | £143,438.40 | £148,040.07 |
| Other expenditure | £7,971.60 | - | £7,971.60 | £1,814.81 |
| Total expenditure | £146,113.41 | **£6,427.87 ** | **£152,541.28 ** | £150,599.14 |
| Net income / (expenditure) resources before transfer | £307,584.59 | **-£2,861.91 ** | £304,722.68 | -£31,906.99 |
| Transfers: | ||||
| Gross transfers between funds - in | £225,000.00 | £92.12 | £225,092.12 | £2,117.56 |
| Gross transfers between funds - out | -£225,092.12 | - | -£225,092.12 | -£2,117.56 |
| Other recognised gains / losses | ||||
| Gains/losses on investment assets | - | -£410.94 | -£410.94 | £1,709.94 |
| Gains on revaluation,fixed assets,charity's own use | - | - | - | - |
| Net movement in funds | £307,492.47 | **-£3,180.73 ** | £304,311.74 | -£30,197.05 |
| Reconciliation of funds | ||||
| Total funds brought forward | **£90,095.87 ** | **£47,228.03 ** | **£137,323.90 ** | £167,520.95 |
| Total funds carried forward | **£397,588.34 ** | **£44,047.30 ** | **£441,635.64 ** | £137,323.90 |
| Represented by | ||||
| Unrestricted | ||||
| General Fund | £175,640.11 | - | £175,640.11 | £90,035.87 |
| Designated | ||||
| Coffee | - | - | - | - |
| Outreach | £23,861.85 | - | £23,861.85 | - |
| Outward Giving | £17,658.53 | - | £17,658.53 | - |
| Reserves | £30,000.00 | - | £30,000.00 | - |
| Toilet Twinning | - | - | - | £60.00 |
| Tower Repairs | £150,427.85 | - | £150,427.85 | - |
| Restricted | ||||
| Agency collection | - | £78.00 | £78.00 | £78.00 |
| Choir | - | £1,954.61 | £1,954.61 | £2,093.81 |
| Comfort & Joy | - | £56.75 | £56.75 | £74.25 |
| Fabric & Maintenance | - | £45,361.54 | £45,361.54 | £48,385.57 |
| Flowers | - | - | - | - |
| Lobby Fund | - | - | - | - |
| Tower Repairs | - | - | - | - |
| Total funds | **£397,588.34 ** | **£47,450.90 ** | **£445,039.24 ** | £140,727.50 |
Approved by the PCC on May 17[th] 2026 and signed on its behalf
Revd Graham Bowkett, Vicar
Registered Charity No. 1138069
Page 2
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
Notes to the Accounts for the year ending 31 December 2025.
3.1 Accounting Policies
3.2 Basis of Financial Statements.
These financial statements have been prepared under the Charities Act 2011. The historical cost convention is used; that is, no allowance is made for inflation.
3.3 Basis of accounting.
These accounts have been drawn up on the “receipts and payments " basis, where income and expenditure are matched to the year in which they occur.
3.4 Agency Collections
Money handled on behalf of charities where St Mary’s is, in effect, acting as an agent, is not itemised in this statement and forms no part of the return. An example is donations at church funerals to charities chosen by the family.
3.5 Fund accounting.
St Mary's financial resources are classified according to restrictions imposed on their use by donors or by legislation. Monies donated for specific purposes are classified as restricted and are accounted for in the heading "restricted" funds. Monies that are available for use at the discretion of the PCC are termed "general or unrestricted”. The money is held in a number of bank and savings accounts and in shares. Local bank accounts hold a mix of restricted and unrestricted funds. The Church of England Central Board of Finance manages for us one unrestricted savings account (Development Fund), one restricted account (Fabric Fund) and restricted investment shares.
3.6 Income.
Donations, fees, interest and legacies are included in financial statements when received. Recovered Gift Aid is included when received.
3.7 Fund raising.
St Mary’s does not contract with commercial participators or professional fundraisers. Where appropriate we draw on the advice, guidance and publicity materials supplied by the charities we support. Fund raising events are advertised in the pew sheet, on the website and included in other material sent out by email only to recipients who have signed up to receive this information. The use of the data collections held by St Mary’s is subject to review to ensure compliance with General Data Protection Legislation (GDPR).
Registered Charity No. 1138069
Page 3
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
3.8 Parochial fees.
The PCC receives parochial fees for weddings and funerals conducted in the church. Part of the money received is made up of statutory fees due to the PCC and also to the Gloucester Diocese, as set out by the Archbishops’ Council under the Ecclesiastical Fees Measure. The balance relates to charges as fixed by the PCC, for extras such as bells, flowers and heating, or paid to visiting ministers, Readers or Non-Stipendiary Ministers. Legally, the amount due to the Diocese and other ministers is not to be treated as PCC income.
3.9 Reserves Policy.
St Mary’s Church retains unrestricted reserves for administrative purposes, such as the payment of salaries and essential bills; development purposes; offsetting any end-of-year deficit; and improvements to the church and Parish Centre. Restricted funds are set aside for the maintenance work identified in the Quinquennial Review, other essential remedial work as it arises, and specific charitable work as defined by the donors. This policy is revisited as necessary.
3.10 Incoming Resources
Unrestricted income from all sources, under the heading of General Funds, is the money that the PCC is able to use to run St Mary’s on a day-to-day basis.
Additional Notes and Information
4.1 Voluntary Income £419,868 [2024: £90,229]
Planned giving utilising the Parish Giving Scheme (PGS) and Standing Order arrangements remain the bedrock of voluntary income and are our recommended means for those considering ways to financially support St Mary’s.
Recovered gift aid remains is a vital source of income with no financial impact on the donors. The PCC encourages every donor who is a taxpayer, to Gift Aid his or her donation within the limits set by HM Revenue.
4. 2 Income from activities for generating Funds: £24,147 [2024: £16,755]
Fundraising of £1,313 came from activities for example choir and Burns Night however cost included including hire of music has increased proportionately.
- 4.3 Parochial fees: £4877 [2024: £4,821 2023: £10,910. 2022: £13,931]
Of the £15607 received from wedding couples and funeral directors, once the Diocesan Board of Finance and third parties e.g. verger, bells etc had received their fees £4877 was available for the church. Volunteer and Organist fees are accounted for in the salaries section (4.8)
Registered Charity No. 1138069
Page 4
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
Parish Share £80,000 [2024: £80,000. 2023: £80,000]
The PCC had originally decided to set parish share payments at £70,000, a reduction from the amount requested by the Gloucestershire Diocese. Following receipt of legacy donations, however, the parish share was increased to match the 2024 value of £80,000. This was a decision made by the PCC.
4.5
Clergy Expenses £1032 [2024: £1,560]
Clergy expenses reflect Graham’s travel, telephone IT and similar expenses. Direct purchases made by Graham on behalf of the PCC, e.g. candles, communion supplies, etc., are recorded in the appropriate section of the accounts based on the type of expenditure. For example, communion wafers would be classed as “Church Running - Admin & Other Expenses, e.g. materials for services”.
4.6 Church running expenses £30,060 [2024: £41,743]
This expenditure group includes providing services, music (including licences), fundraising costs, General Maintenance, Utilities, Other minor expenses, & Insurance.
Utilities accounted for £7712, insurance for the church totalled £5598, and maintenance and repairs totalled £7,895.
General maintenance includes the routine checks on the gutters, roof, boiler, fire extinguishers, CCTV and alarm systems, and minor fabric and electrical work.
- 4.7 General Costs of running the Parish Centre: £11,716 [2024: £11,678]
These are the day-to-day running costs of the Parish Centre, including insurance, cleaner’s salary, routine maintenance and utilities, including internet. The parish Centre also generates income from lettings.
4.8 Running Costs
We employ Tracy as Parish Secretary, John as our Choir Master, Bethany as our Outreach and Parish Youth Officer and Tracey as our Parish Centre cleaner. Tracey’s salary is included in the Parish Centre running costs. The lay salaries (parochial fees) were those paid to organists, bell ringers and our verger in support of weddings and funerals.
Salaries £12355
Salaries & Fees (parochial fees) £5025
Registered Charity No. 1138069
Page 5
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
In addition, St Mary’s relies extensively on the skills, knowledge and expertise of unpaid volunteers.
Other costs include church internet, bank charges, auditing charges, office consumables and choir pay for junior choristers.
4.9 Major Expenditure £7371
Major expenditure in 2025 has included Legal Fees incurred due to the ongoing dispute in ownership of the parking spaces adjacent to the Parish Centre.
4.10 Payments of expenses to PCC Members and other parishioners
Expenses continue to be paid, on receipt of invoices, for “out of pocket” expenses incurred at the request of the PCC by members of the PCC and other parishioners. This includes items like music, candles, supplies for events e.g. Burns Supper etc as well as other expenses church services, the parish centre, administration and building maintenance. All such payments are accounted for within the code to which they apply.
4.11 Parochial Funds
Encompassed within these accounts are various sums of money that are retained for specific activities/projects. Full details of the funds held by the PCC are detailed above.
4.12 Ongoing management of deficit
Excluding legacy donations, this financial year has seen a continuing deficit in income compared with expenditure. Whilst in the short term, this should be covered, at least in part, by the planned reduction in reserves, including legacy donations (see reserves statement above), the longer-term financial position of the church will become increasingly untenable without either a sustained increase in income or a decrease in expenditure commensurate with the current deficit. Most costs, e.g., staffing, energy & utilities, etc., are either fixed or cannot be reduced without changes to the day-to-day running of the church, the nature and number of services, etc. Parish share remains as the only regular expense which can, to a certain extent, be adjusted to account for the deficit. A sustained and overt target of increased fundraising will need to be considered over the coming year.
Registered Charity No. 1138069
Page 6
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
ST MARY’S CHARLTON KINGS PAROCHIAL CHURCH COUNCIL
INDEPENDENT EXAMINER’S REPORT TO THE PCC OF ST MARY’S CHARLTON KINGS PAROCHIAL CHURCH COUNCIL
This report on the financial statements of the PCC for the year ended 31 December 2025, which are set out on pages 1 to 16, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“the Regulations”) and section 144(2) of the Charities Act 2011 (“the 2011 Act”).
Respective responsibilities of the PCC and the examiner
As members of the PCC you are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of this report
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 43(7)(b) of the Act and to be found in the Church Guidance, 2006 edition, issued by the Finance Division of the Archbishops’ Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion
Registered Charity No. 1138069
Page 7
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare financial statements, which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Liston MAAT ACA 2026
Date: 14[th] May
23 The Plantation
Abbeymead
Gloucester
GL4 5TR
Registered Charity No. 1138069
Page 8
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
ST MARY’S CHARLTON KINGS PAROCHIAL CHURCH COUNCIL
INDEPENDENT EXAMINER’S REPORT TO THE PCC OF ST MARY’S CHARLTON KINGS PAROCHIAL CHURCH COUNCIL
This report on the financial statements of the PCC for the year ended 31 December 2025, which are set out on pages 1 to 16, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“the Regulations”) and section 144(2) of the Charities Act 2011 (“the 2011 Act”).
Respective responsibilities of the PCC and the examiner
As members of the PCC you are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
to state whether particular matters have come to my attention.
Basis of this report
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 43(7)(b) of the Act and to be found in the Church Guidance, 2006 edition, issued by the Finance Division of the Archbishops’ Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion
Page 9 Registered Charity No. 1138069
Parochial Church Council of the Ecclesiastical Parish of St Mary’s Charlton Kings
is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare financial statements, which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Liston MAAT ACA 2026
Date: 14[th] May
23 The Plantation
Abbeymead
Gloucester
GL4 5TR
Registered Charity No. 1138069
Page 10