REGISTERED CHARITY NUMBER.. 1138715 RF.PORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FUR THE YEAR ENDED.11 DECEMBER 2025 FOR THE PAROCHIAL CHURCH COLINCIL OF THE ECCLESIASTICAL PARISH OF ST I¥IARGARET ROTTILNGDEAN MdTsh Sulutions Limited 82 Berechurch Hall Road Colchester Essex C02 8RF
THE PAROCHIAL CHURC.H COUNCIL OF THF. F.CCI.F.8IAS'I'ICAL PARISH OF ST fvIARGAKL'r RO'I-'I'INGDLAN coprrENTS OF THE FINANCIAL STATEMENTS for the 'ear ended 31 December 202S Page Report of the Trustees Independent Examiner'5 Report Statement of Financial Actiiities Balance Sheet Notes to the FinAnciAI Statement5 10 to 20 Detailed Ststement of Finaneial Aetivities 21 to 22
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCLF.SI.4S'I'ICAI, PARISH OF ST lARGAR..r ROTTINGDEAN REPORTOF THE TRUSTEES for the ear ended 31 Deeember 2025 The tru5tee5 present their report with the financial statement5 of the charity for the year ended 31 December 2025. The tn]stee5 have adopted the provisions of Accountin¥ and Reporting by Chanties.. Stateinent of Recoinmended PCtIce applicable to charities preparinb tl)eir account5 in accordance with the Financial Reportinb Standard applicable in tlie UK and Republic of Ireland (FRS 102) {effective I lanuary 2019). OBJECTIVES AND ACTIVITIES Objeetii'es #nd aims The PLC has the responsibility of co-operating with the incumbent. the Revd Dr Anthony Moore (until 11 August 2025} and many stand-in priesi since then, in-. The promotion of the gospel of the Lord Jesus Christ according to the d(TrineS and practices of the Church of England Promoting in the parish the whole mission of the church, pastoral, social, evangelistic and ecumenical To know Jesus better and make Him better known Practical support and care for people in the parish. from the youngesi to the eldest, irrespective of level of need or, ability to pay Providing financial supEx)rt those in need and. to other organisations with similar objectives. Public benefit The TNslees confirni that they have referred to the guidance contained in the Chariiy Commission's generdl guidance on publi¢ b¢n¢fit wh¢n T¢vicwing th¢ charity's aims and obj¢¢ts and in planning tr¢ a¢tiviti¢s and s¢tting policy for thc ycar. PCC Members as Trustees For the puTro%es nf the financial %tatements the PCC meMr$, including the IncuTnbent and Wardens, are the TnLStees of the charity and the terni8 PCC Members and TnLStees Inay be u8ed interchangeably. Page I
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCLESI.4S'I'ICAI, PARISH OF ST lARGARb-'r ROTTINGDEAN REPORTOF THE TRUSTEES for the ear ended 31 Deeember 2025 ACHIEVEMENfs AND PERFORMANCE Charitable activities The dei'elopment project (Phase One) was completed in March, in tiine for the con¥regation to move from the villa¥e hall and hold the Easter 5ervice5 in our newly renovated and reordered churcli. The tran5forination of the Church inteTiOf which included fittinbF underfloor IieatingF ha5 been met with uniN'er5al approval. Updated Audio Visual and li¥litin¥ systems will be fitted iii early 2026 and it is also planned to reorder tlie Vesty- providing a Kitchen facility, store room and disabled toilet. No sooner were we fully back and worshipping and appreciating the new environment when Fr Anthony. our Parish Priest Lif over 8 years, announced he was leaving Rottingdean for a new position. This was a blow to morale as he had piloted the renovations through its many diffiLulties. Church Actiiryty and Worship Fr Anthony's last service with us was. appropriately, on the feasi of St Margaret of Antioch. in July. A packed church attended his farewell with Inusic from the choir and a parish lunch afteards. There were speeches, PL%iry and gifts, as we wished him well in the next srage of his Trocation. In spite of the many vacancies in the dIeSe resulting in competition for priests. we have managed to find a priest on most Sundays for our regular worship. This has resulted in meeting many new priests with dityering styles and demands. We have adapted to new ideas and ways of doing things and ]ll'Ch the churchwardens believe have made us mor¢ ¢tTicient. Att¢ndancc at our wrvi¢¢s has hcld up w¢ll and wc r¢gularly hav¢ b¢tw¢¢n 60-70 ca¢h Sunday. W¢ gratcful for all those that have visited St Margaret's over the past year. Bible study continue% to be well supported and we have be£n able to offer Eucharist every other Thur%day for those unable to come on Sunday. The choir under the diTection of i)ur music director Jonthan HodgOn continues to lead our worship on Sunday mornings. Within a few w¢¢ks of returning to th¢ church w¢ held a Fl<)w¢r F¢stival, organis¢d by Duncan Ward and h¢Irs. This 'as most succ¢ssful and show¢d the n¢w layout at its b¢st. It brought non chwch att¢nd¢rs into thc ncw church who were very flatteiiiig about the impiovernents. Christmas was a very busy peiiod with LonLerts by ResonanLe and ON'iii¥dean Choral S(Kiety. We held our annual Adveiit Carol ServiLe with oui frieiids at our Lady of Luuideb as well as our 9 Lessuns aiid Carols ai Si Margaret'b. The life bize Nativity was back in its. OTi¥inal pusilion in the fruni of the LhurLh and alwayb atlraLts pasbers by who stop to admire. especially children. It l)as been a very busy year at St Margaret's and Heather and I thank all those that help and volunteer in any way. We do appreciate IL Churcliyai"d Paul, our gardener. continues to provide a good service tor us. It is a latbie ¢huichyard and he works alone so his time is limited. The compost has been established and we are trying to encourage people to use the compost for all garden ivaste, particularly flowers. Signs have been put on the bins directing people to the compost. We are not a domestic property and as such we cannot have garden waste recycling so must find ways of getting rid of'green, waste. The 'adopt a grave, scheme continues to flourish and we now have more than 60 volunteers looking afier 90 graves. This has rnade a greai difference to the overall appearance of the churchyard and we appreciate the work of the volunteers. Page 3
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCLESIAS'I'ICAI, PARISH OF ST lARGAR..r ROTTINGDEAN REPORT OF THE TRUSTEES for the ear ended 31 Deeember 2025 pcc The PCC ha5 continued to ineet throughout the year. The churchwardens are joint chair5 of the committee and chair alter]te meetings. Dawn Davidson Heather Biitler Page 3
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCI.ESI.4S'I'ICAI, PARISH OF ST 1ARGARb-.r ROTTINGDEAN REPORTOF THE TRUSTEES for the ear ended 31 Deeember 2025 FINANCIAL REVIEW Fitlancial pusitiun The financial results for the year ended 31 December 2025 show a stable overall position for the Parish, with total funds InCaSin¥ slibThtly fTOm £1,278,549 to £1,286.168. Unfortunately we do not have sufficient cash reserves to complete the orig1tl planned development works, so this is cutrently beiiigF reviewed th the funds available. Income Total incoming resources for the year amounted to £159,763 (2024.. £242,573). This represents a significant decrease compared to the previous year. largely due to a reduction in donations and legaLies, Th'hiLh fell from 1219,125 to £129,635. Investment income, howeijer, increased to £25,5¥9 12024.. £16,370). reflecting improved returns. Income from other irdding activiiies contributed £4,539 (2024.. £7.078). Expenditure Total expenditure on charitable activities, primarily church activities. increased to £151,34012024.. £116,520}. This rise reflects the continued commitinent to maintaining and supporting the ministry and fabric of the church. Net LlIovement in Funds The overall net income for the year was £7,619 {2024.' £126.525). This comprises.. A deficit on unr¢8tricted funds of £1,525, A surp1$ on rc%trict¢d fund8 of £9,410, and A small deficit on endoNllent fidS of £266, including ini't5tment I0se%. After transfers ktwe£n funiLs, the net movement re%ulted in an overall increase of £7,619 in total fLmiLs. Balance Sheet The balance sheet reinains Strong, with total net a$et% of £1,286,168 (2024. £1.278,5491. Key movements include.. Tangiblc fixed assets increased significantly to £547,722 (2024.. £367,379), reflecting investment in the church devcli)pment project. Cash balanc¢s reduced to £734,844 {2024.. £827,542), largely dil¢ to capital ¢Xp¢tltr¢ and op¢rational costs. Debtors deLreabed substantially to £1,40312024.. £68,573), indicating iinproved ctsllection or one-off prioi year balaiices. Creditors increased to £22,743 (2024.. £10,691). reflecting higher short-terni obligations at year-end. Funds Positlon Unrestricted funds decreased slightly to £334,58? (2024.. £335,048). Restricted lunds inLreased to £931,46612024." £922,577), relleeiing continued support for designated purposes. Note tlmt this balkCe includes cash already spent on the development project and as sucl) l)as been added to the balai)ce sheet as a fixed asset. Wl)ilst the trnstees have control 0.er the assets. tl)e balLmce 01. £931,466 is i)ot all Lash. The amount of cash available is £400.014 Endomqnent funds decreased maiginally to £20.12012024.. £20,924}, due to investment perfoimance. Conclusion Despite a reduction in income compared ivith the previous year, the Parish has maintained a stsble flnancial position. The m(Klest overall increase in funds reflects careful financial management. However, the decline in unrestricted income and increased expenditure highlighis the need for continued attention to income generation and Cost control in the coming year. The PC.C remains grateful for the continued generosity of parishioners and supporrer& which underpins the ongoing work and mission of the church. Page 4
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCLESI.4S'I'ICAI, PARISH OF ST 1ARGARb-.r ROTTINGDEAN REPORTOF THE TRUSTEES for the ear ended 31 Deeember 2025 FINANCIAL REVIEW Reserve5 puIicTr It is PCC wlicy to maintain a balanc£ on the ¥enerdl unrestricted funds (excludin¥ property) Ivhich equates to approxintelY thre£ inonths, worth of unrestricted payments a5 Contingency against unforeseen situations. A5 well as holdingF the alx)ve bFeneral reserves, from tirne to time the PCC receives unrestsicted or restricted legFap cies for expendituie defiiied by the donor. STRUCTLRF., GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporaied charity. Its governing document is the Parlxhial Church Councils (Powers} Measure 1956 Risk management The trustees have a duty tLI identify and review the risks to ivhich Ihe charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The PCC has an ongoing task of reviewing the major risks which impact on the work of the churches in the parish. The usual PAT t¢sting and fir¢ ¢xtinguishcr cheKks hav¢ b¢¢n cal¢d out. The PCC can%ider that the principal risks and uncertainties are.. Health and Safety The need to fund unexpected cost%. An unexpected fall in incoine. The TequireTnent to find volunteers with the appropriate skill8, tiine and coinmitment to support the ministry of the congregation.. thi% I proving increasingly difficiilt since the pandemic. Fllndraising Activities are challenging due to the cost of living increases. Th¢ PCC 5¢¢ks to manaoc th¢s¢ risks and iincertait]ti¢s by r¢gularly revie,]ng its Mission Action Plan and its plans for the use of the church building. We aim to niaintain our property to a high standard aiid carries out the priority items of a quinquennial review in a tiniely manner. We aim to diversify inLome and plan to more effectively hire out the chutch building to extemal parties once the ie-orderin¥ takes plaLe. REFERENCE AND ADMINISTIL4TIVE DETAILS Registered Charity numbcr 1138715 Prlnelpal address St Mar¥Faret's Church The Gr¢en Rottingdean Brighton East Sussex BN2 7HA Page 5
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCI.ESI.4S'I'ICAI, PARISH OF ST 1ARGARb-.r ROTTINGDEAN REPORTOF THE TRUSTEES for the ear ended 31 Deeember 2025 Trustees DuTing the year the following served as members of the Parochial Chutch Council.. Ex Officio memlKrs Incumbent Father Anthony {re51bTned 31.8.25) Vacant (since 1.9.25) Chuich Wardens Dawn Davidson Heather Butler Elected Members Janet Farrow Lorna Coleman Maggie Gill Lindsey Deloiv Jan Mc Fadyen (resigned I1.5.25) Kerwin Hack Susan Leaney Mike Laslett William Woodhouse 8u%an 8parks Duncan Ward Michael Maddox (elected I1.5.25} Nel Mackie Deanery Synod Rep Safeguarding Officer Deputy Safeguarding Officer Electordl Roll Officer Treasurer S¢cr¢tary MeinbeT8hip of the PCC is deterniined under the Church Representation Rule% and con8i8t8 of certain ex-offjeio membeT8 (the incuinbent) tlie churchwarden% and meniber% of tlie Deanery, Diocean or General Synods and niember of the chuTch who are elected at the Anniial Paroehial Chiirch Meeting (APCM). Members are warmly encouTaged to stand for election to the PCC and we try to ensure a balance of skills and experienc£ where possible. Independent Examiner Mr Christopher Marsh FMAAT MaTsh Solutions Liniited 82 BereLhurLh Hall Road ColLhe5tei Ebsex C02 8RF 1510412026 Approved by order of the knard of trustees on............................................. and signed on its behalf by.. Woo&thowe W Woodhouse IApr 15. 2026 10.42.35 GMT+l1 W Woodhowe- Trustee Page 6
INDF.PF.NI)ENT EXAMINF.R'.S RF.PORT TO THE TRUSTEES OF THTr" PAROCHIAL CHURCH COUNCIL OF'I'Hb' ECCLESIAS'I'ICAL PARISH OF ST qARGARET ROTTINGDLAN Independent examiner's report tts the trustees of The Paroehial Chureh Couneil of the Eeelesiastieal Parish of St larg#re¢ Rottingdean I repurt tv the charity tTUStees ot) my exan)ination of the accounts of The Parochial Chutch Council of the Ecclesiastical Parish of St MarbTareL RotlinbFdean (the Tn]5tl for the year ended 31 DecembeT 2025. Responsibilities and b#sig of report A5 tlie charity trustee5 of the Trust you are responsible for tlie preparation of the accounts in accordance with tlie requirements of tlie Charities Act 2011 I'the Act,). I teport in respect of my exainination of the TTUSt's account5 caTried out under Section 145 of the Act and in catrying out my examination I hae followed all applicable Directions gii'en by the Charity Commission under Sectilin 14515}Ib) of the Act. Independent examiner's statement I have completed my examination. I confimi that no material matters have come to my attention in Connection wilh the examinaiion giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act: or the accounts do not accord ivith ihose records; or the accounts do not comply wilh Ilie applicable requirements concerning rhe forni and content of accounts set out in the Charities {Accounts and Rekx)rts) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matier considered as part of an independent exainination. I hav¢ no conccrns and hav¢ COTn¢ across no oth¢r Ittt¢r5 in ¢onn¢rtion with thc cxamination to whi¢h att¢ntion should be drawn in thi% report in order to enable a proFer understanding of the accounts to be reached. Mr Christopher Marsh FMAAT The Associatioii of Accounting Technicians MaTsh Solulions Limited 82 BereLhurLh Hall Road Colchester Ebsex C02 8RF 1510412026 Date". Page 7
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCLESI.4S'I'ICAI, PARISH OF ST lARGARb-'r ROTTINGDEAN STATEMEiNT OF FINANCIAL ACTIVITIES for the ear ended 31 Deeember 2025 31.12.25 Total fund5 31.12.24 Total funds as restated Uniestricted funds Reslticted funds Endomrynent funds Notes INCOME AND ENDONIThqENTS FROM Do1]tio1)S and legacies 72.503 57.132 129,635 219,125 Other trading aciivities Investment inLome 4,539 25,051 7.078 16,370 25,589 Total 102,093 57.132 538 159 763 242 573 EXPENDITURE ON Charitable activitie5 Church Activities 103,618 47,722 151,340 116,520 Nct g3inO{loss¢s) on investinent 804) 8041 472 NET INCOMEIIEXPENDITURE) Trallsfers between fuDds {1,525) 1,059 9,410 521 {2661 5381 7,619 126,525 12 Net movement in funds {466) 8,889 {804) 7,619 126.525 RECONCILIATION OF FULNDS Total funds brought fonvard 335,048 922.577 20,924 1,278,549 1,152,024 TOTAL FUNDS CARRIED FORWARD 334,582 931,466 20,120 1.286.168 1.278,549 Thc notcs form part of th¢sc financial statcmcnts Page 8
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCLESI.4S'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN BALANCE SHEET 31 Deeember 2025 31.12.25 Total fund5 31.12.24 Total funds as restated Uniestricted funds Reslticted funds Endomrynent funds Notes FIXED ASSETS Tangible a55ets' 547,722 547,722 367,379 CURRENT ASSETS Debtors Investments Cash at bank 1,403 1,403 24,942 734.844 4,822 400.014 20,120 25,746 827.542 334,830 336.233 404,836 20,120 761,189 921,861 CREDfroRS Ainounts falling due within one year {1.6511 121,0921 122,7431 110,691} NET CURRENT ASSETS 334 582 911,170 TOTAL AS8ET8 LE88 CURRENT LIABILITIES 334,582 931,466 20.120 1,286,168 1,278,549 NET ASSETS 334,582 931,466 20,120 1,286,168 1,278,549 FUNDS Uniestricted fund Restricted fiinds EndOnent funds 12 334.582 931.466 20,120 335,048 922,577 20,924 TOTAL FUNDS 1,286,168 1,278,549 Tlie financial stateiiients were approved by the Board of TTUStees and aull)0ri5ed for issue on 1510412026 and were signed on its IKhalf by.. kv kVoo&(kDKre W Woodhou5e- TTUSte£ Thc notcs form part of th¢sc financial statcmcnts Page 9
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCLESI.4S'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN NOTES TO THE FINANCIAL STATEMENTS for the ear ended 31 Deeember 2025 ACCOUNTING POLICIES Basi5 of preparing the financial statements aMd #ssessment of going concern The financial 5tateinents of the cliarity. '1]ich is a piiblic benefit entity under FRS 102. have been prepared in ac£ordance witli the Charities SORP {FRS 1021 'Accountinbi and Reporting by ChaTitle5= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportinb stsndd applicble in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Filin£la] Repoiling stsdrd 102 'The Financial Rewrtinb Standard pplIcable in the UK aiid Republic of Ireland, and the charities Act 2011. The financial statements have been pjypared under the historical cost CL)nvention. The financial statements are presented in sterling 1£). The trusiees consider Ihat ihere are no material uncertainiies aLut the charity's abiliiy to continue as a going CL)ncem. Income All income is Jycognised in the Statemenr of Financial Activities once the charity has entitlernent to the funds. it is probable ihat the income will received and the amount can be measured reliably. Expenditure Liabilitics r¢cOgniS a5 ¢xnditur¢ as soon as th¢r¢ is a Icgal or ¢onstru¢tiv¢ obligation committing the charity to that expenditure, it i. probable that a tran%fer of economic benefits will be required in settlement aiid the nOl1nt of the obligation Can be mea%uTed reliably. Expnditre 1% accounted for on at] accruals basis and has been cla8%ified under headings that aggregate all cost related to the category. Where co%ts cannot LE directly attributed to particular headings they have been allocated to activities on a basis consistent Mqth the llse of re%ource8. Tangible fixed assets DepTcciation is provided at th¢ follo.]llg anni] rat¢s in ord¢r tt) WTlte off ¢ach assct ov¢r its ¢stint¢d useful lif¢. Improvements to property Coinputei equipment 6.67 % oil cost 25°/D Oll Lost Taxatlon The charity is exempt from tax on its charitable activities. Debtors Trade at)d other debtors are recognised at the settlement ainount. PrepaJThents are valued at the amount prepaid. Cash at bank and In hand Cash at bank and in haiid iiicludes cash, current bat accounts and deposit bank accounts with iio withdrnwal limitations. Creditors Creditors are recognised ivhere then charity has a present obligation resulting from a past event that .111 resuli in the transfer of funds to a third parry and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount. Fund accounting Unrcstrictcd fvnds can bc us¢d in accordancc with thc charitsbl¢ objcctivcs at thc discrction of thc trustccs. Page 10 continued...
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCLESIAS'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN NOTES TO THE FINACIAL STATEMENTS- Continued for the ear ended 31 Deeember 2025 ACCOUNTING POLICIES - eontinued Fund aecuunting Re5tTiCted funds can only be used for particular restiicted putPOSe5 within the objects of the charity. Restrictions arise when 5pEcified by the donor or when funds are raised for particular restricted puryoses. EndOThent tunds for which the capital iniist be intained. only income arising froin the endomrynent Y be used. as iestricted tiinds, depeiiding on the puipose set out in the tenns of the otiSFjiial endowment. Further explanation of the nature and purpose of each fund is included in the notes to the financial siatements. DONATIONS AND LEGACIES 31.12.25 31.12.24 as restated Donations Gift aid Legacies Granis Planned Giving MIS7n Fund Contactlcss donations 36,490 6,043 2,(K)O 20,839 41,(107 1,200 22,056 22.346 4,131 84.348 61,551 43,444 1,200 2,105 129,635 219,125 OTHER TRADING ACTtVlTIES 31.12.25 31.12.24 as restated W¢dding & Fun¢Tal F¢¢s Church Hir¢ Othcr incom¢ 3,940 599 6,198 880 4.539 7,078 INVESTMENT INCOME 31.12.25 31.12.24 as restated D¢posit account int¢r¢st 25,589 16,370 Pagell continued...
THE PAROCHIAL CHIIRCH COUNCIL OF THF. ECCLESI.4S'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN NOTES TO THE FINANCIAL STATEMENTS- Continued for the ear ended 31 Deeember 2025 TRUSTEES, REMUNERATION A7) BENEFITS Thete were no trllstees, remunerntion or other benefit5 for the year ended 31 tkceinber 2025 nor for the year ended 31 December 2024. Trustees, expenses There were no tn]5tees' expenses paid foi the year ended 31 Decernber 2025 nor for the year ended 31 DeLember 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unresrricted Restricted funds funds Endowment funds rotal funds as restated INCOME AND EI¥DOWMEIYTS FROM Donations and legacies 154.849 64,276 219.125 Other trading activities Investment income 6,578 520 500 15,850 7,078 16,370 Total 161.947 80,626 242,573 EXPENDITURE ON Charitable activities Church Aciivities 85.332 31,188 116520 Net gains on investments 472 472 NET INCONIE 76,615 49,438 472 126,525 RECONCILIATION OF FUNDS Total fiLnd% brought fonvard 258,433 873,139 20,452 1.152,024 TOTAL FUNDS CARIUED FORWARD 335,048 922,577 20,924 1.278,549 Page 12 continued...
THE PAROCHIAL CHURCH COUNCIL OF THF. ECCLESI.4S'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN NOTES TO THE FINANCIAL STATEMENTS- Continued for the ear ended 31 Deeember 2025 PRIOR YEAR ADJUSTMENT During the financial year the VAT reclaim TelatinbT to the comparative period was confinned as a ¥rant under the Listed Places of W015hip Grant Scheme. Thi5 incoiiie and expenditure which was previously netted off has now been ¥ros5ed up wtli tlie expenditure being capitalised and depreciated. The eftect on the Baldnce theet at 3 1st Deceinber 2024 is dn additional £57,446 of Fixed Assets Mrythin the restricted [kveloellt Fund. TANGIBLE FIXED ASSETS Improvements to property Computer equipment Torals COST At l January 2025 Additions 393,622 221,362 1.449 395.071 221.362 At 31 December 2025 614.984 616,433 DEPRECIATION At l January 2025 Charge for year 26,243 1,449 27,692 At 31 December 2025 NET BOOK VALUE At 31 Decetnber 2025 547,722 547,722 At 31 Dc¢cmb¢r 2024 367,379 367,379 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 as restated Trade debtors Other debiors 19 1,384 222 68,351 68,573 Page 13 continued...
THE PAROCHIAL CHURCH COUNCIL OF THF. ECCLESI.4S'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN NOTES TO THE FINANCIAL STATEMENTS- Continued for the ear ended 31 Deeember 2025 io. cuRRETr ASSET INVESTMENTS 31.12.25 31.12.24 as Te5tated Listed investment5 24,942 25,746 CREDITORS: AMOUNTS FALLING DVE WITHIN ONE YEAR 31.12.25 31.12.24 as restated Other creditorb 22.743 10.691 12. MOVEMENT IN FUNDS Net movement in fi]nds Transfers between funds At 31.12.25 At 1.1.25 Unrestricted fund5 General Fund Flower Fund David Reid Legacy Jean We115 Legacy 209,253 289 50,000 (4,458) 2,933 3,955 {2,896) 208,750 326 50.000 75,506 335,048 11,525} 1,059 334,582 Restricted funds Parigh Shar¢ Church Dcvclopmcnt Chair Fund Coloiiel Jukes chuTchYd Mi55ion Fuiid The Redin Room 15,792 (9.429) 8,270 (6,423) 1,200 15,792 887,395 888,553 8,271 (8,271) 20,093 13,410 521 13,670 14,610 521) 922,577 9,410 1521) 931.466 Endowment funds Chancel Fund Graves Flind Coveney Fund 1,682 4,393 14,R49 470 (175) 561) (538) 1.614 4.218 14.2R8 20,924 266} 538} 20.120 TOTAL FUNDS 1,278,549 7,619 1,286.168 Page 14 continued...
THE PAROCHIAL CHURCH COUNCIL OF THF. ECCLESI.4S'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN NOTES TO THE FINANCIAL STATEMENTS- Continued for the ear ended 31 Deeember 2025 12. MOVEMENT IN FUNDS - Lontinlled Net movement in funds, included in the above are as follows.. Incomin¥ resources Resource5 expended Gains and losses Movement in funds Unrestricted funds tieneral Fund Flower Fund 98.593 3.500 1103.051) (4,458) 2.933 102,093 (103,618) 11,525} Restricted funds Paribh Share Church Development Chaii" Fund Colonel Jukes ChuTLhyard Mission Fund 16,000 31,589 8,343 12081 (41,018) 1731 (6,423) 15,792 (9.4291 8.270 (6.4231 1,200 57,132 (47,722} 9,410 EndoTrvment funds Chanccl Fund Graves Fund Coveney Fund 537 (67) (176) 470 (175) 538 266 TOTAL FUNDS 159,763 151,340) 804) 7.619 Page 15 continued...
THE PAROCHIAL CHURCH COUNCIL OF THF. ECCLESI.4S'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN NOTES TO THE FINANCIAL STATEMENTS- Continued for the ear ended 31 Deeember 2025 12. MOVEMENT IN FUNDS - Lontinlled Comparatives for moi'ement in funds Net ovement in fld5 At 31.12.24 At 1.1.24 Unrestricted funds tieneral Fund Floiver Fund David Reid Legacy Jean Wells Legacy 208,016 417 50.OOU ,237 (128) 209,253 289 50,000 75.506 75,506 258,433 76,615 335,048 Restrleted funds Church Dtvelopnient Colonel Jukes ChuT¢hyard Misbioii Fund The Reading Rootn 835,921 25,008 12,210 52,632 (4,9151 1,200 521 888,553 20,093 13,410 521 873,139 49,438 922,577 EndoTrvment funds Chancel Fund Graves Fund Coveney Fund 1,644 4,295 38 98 336 1.682 4.393 14.849 472 TOTAL FUNDS 1,152,024 126,525 1,278,549 Page 16 continued...
THE PAROCHIAL CHURCH COUNCIL OF THF. ECCLESI.4S'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN NOTES TO THE FINANCIAL STATEMENTS- Continued for the ear ended 31 Deeember 2025 12. MOVEMENT IN FUNDS - Lontinlled Comparative net inovement in funds, included in the above aTe as follows.. Incomin¥ resources Resource5 expended Gains and losses Movement in fund Unrestricted funds tieneral Fund Flower Fund Jean Wells Legacy 85.252 1.189 75.506 {84.015) (1.317) 1,237 (128) 75,506 161,947 185,332} 76,615 Restrietcd funds Church Developnient Colonel Jukes Churchyard Mission Fund The Reading Rootn 78,885 20 1,200 521 (26,253) (4,935) 52.632 (4.9151 1.200 521 80,626 (31,188} 49,438 EndoTrvment funds Chanccl Fund Graves Fund Coveney Fund 38 98 336 38 98 336 472 472 TOTAL FUNDS 242,573 116,520) 472 126,525 Page 17 continued...
THE PAROCHIAL CHURCH COUNCIL OF THF. ECCLESI.4S'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN NOTES TO THE FINANCIAL STATEMENTS- Continued for the ear ended 31 Deeember 2025 12. MOVEMENT IN FUNDS - Lontinlled A curtrnt year 12 months and prior year 12 rnonths combined position i5 as follows-. Net movement in fi]nds Transfers between funds At 31.12.25 At 1.1.24 Unrestricted funds tieneral Fund Floiver Fund David Reid Legacy Jean Wells Legacy 208,016 417 50.000 (3,221) 2.805 3,955 (2,896) 208,750 50,000 75.506 75.506 258,433 75,090 1,059 334,582 Restrleted funds Paribh Sh&tre Church Developnient Chaii Fund Colonel Jukes ChiLTchyard Mi55ion Fund The Reading Room 15,792 43,203 8,270 (11,338) 2,400 521 15.792 887,395 835,921 8,271 (8,271) 25,008 12,210 13.670 14,610 (521) 873.139 58.848 1521} 931.466 Endowment funds Chancel Fund Graves Fund Coveney Fund 508 177) 225) 1538) 1.614 4.218 14.288 4,295 14.513 206 538} TOTAL FUNDS 1,152,024 134,IL14 1,286,168 Page IR continued...
THE PAROCHIAL CHURCH COUNCIL OF THF. ECCLESIAS'I'ICAL PARISH OF ST lARGAR..r ROTTINGDEAN NOTES TO THE FINACIAL STATEMENTS- Continued for the ear ended 31 Deeember 2025 12. MOVETrIENT IN FUNDS - Lontinlled A current year 12 month5 2nd prior year 12 months combined net movernent in funds, included in the above are as follow5.. Incomin¥ resource5 Resources expended Gains and losses Movetnent in fund Unrestricted funds tieneral Fund Floiver Fund Jean Wells Legacy 183,845 4.689 75.500 1187,066) (1.884) (3.221) 2,805 75,506 264,040 (188,950} 75,090 Restrictcd funds Paiish Share ChurLh Developnient Chaii Fund Colonel Jukes Churchyard Mission Fund The Reading Room 16,000 110.474 8,343 20 2,400 521 12081 (67,271) 1731 (11,358) 15.792 43,203 8,270 {11,3381 2.400 521 137,758 (78,910} 58,848 Endowment funds Chai)cel Fund Graves Fund Coveney Fund 537 1291 1781 508 1771 538 206 TOTAL FUNDS 402,336 267,860) 332) 134,144 Fund DesLri tions Flower Fund- Funds for floweT de¢oratitsns Church Dei'elopinent - Funds for ntsjor repair5 to the Churcli Colonel Juke5 Churchyard - funds for ina1ntetc¢ of the Cliurcli Gardens Mission Fund - Funds for mission pryse5 Endowment Funds are I]ned after the specific endoThThent l]IVe5tment for the upkeep of those gVeS Page 19 continued...
THE PAROCHIAL CHURCH COUNCIL OF THF. ECCLESIAS'I'ICAL PARISH OF ST NIARGARTr:'r ROTTINGDEAN NOTES TO THE FINANCIAL STATEMENTS - eontinued for the ear ended 31 Deeember 2025 13. RELATED PARTY DISCLOSURES Thete were no related party transactions for the year ended 31 tkcanber 2025. Page 20