ST. MATTHEWS PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 MANNINGTONS VICTORIA HOUSE THE MOOR HAIfyKHURST TN18 4NR St Matthew's Church, St Leonards-on-sea Re8iSttt&1 CTharity No. 1139)19 ANNUAL REPORT AND FINANCIAL STATEMENTS OFTHE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. mA￿HEW, ST. LEONARDS-ON-SEA For the year ended 31 Decenther 2Q25 CONTENTS Pag¢ Annual ieport Statement of fmancial activities Balance sheet Notes to the accounts Rewrt of the independent examin¢r 16 St Maithew's Chllrth London RO&￿ St Ikonards4)n-so E4St Suss¢s TN37 6PD Wcbsite". . biips:IIwWw.stD￿Its.¢o.uk MiDistff in Charge:. Rcvd Matthew Foy 81A Filsham Roal St Le4twrds-coFs4 F•# s￿e& TN38 OPG Bankffs:. Lloyds Benk - Hastings braLch M8Dnityon4 Victoria House, The Moor. HawkluJrs4 TN18 4NR Parochial Church Council of St Matthew. St IKonard&on-Sea Annual Report for 2025 Alm and purpo8e8 ¢barlty The P.C.C. has the respo￿sIbilIty of Covopernting with the minister in clthr% in.. Pr(Ynoting the Gospel of our Lord Jesus Christ ￿ordIng to the d￿tri￿ and practi¢cs of the Church of ED8lafyL Pr(Jnoting the whole miSSiOD of th¢ chw¢fy pastoraL S￿laL ¢vangelistic and ecum¢micaL To brin8 people to fatth in Jesus and to enable them to get to know him bettet. Pra¢11￿ support and Ca￿ to those in need throu8h p¢rson81 involvement and throw8h fin&￿]81 support of oth organisations with simi18r objectivts. The P.C.C. is a18oxesponsi￿Ie forma7ntaininB the Church and Cburchcartre together with thcsurTounthg ￿out￿. Objectlves and activitie¥ The P.C.C. is committed to ￿Will8 St matth￿ both spiritually a￿1 DumcTiGalty. Our vision is sun)nwised as"helpiDg Ic*al people follow Jesus Chrisf.. The P.C.C. maintatns an overview of the a￿1Vill¢S aimed at ￿hlevIng this objective. When plaJ]ning ow a¢tivities for the ye4r we Imve consid￿ed the Charity Commission's guidance on public benefit and in particular. the specific guidafftGe on'charities fff the advtncement of reli8ion" Wety to amble LYdinaryp¢ople to corne lo faith alldto live out this faith as pArt of our parish commw)ity th[(￿gh.. Biblical teachÉn& w(nbip alld prw both itL the ¢luw¢h building$ And in mxdweek wps ProTrision of pastoral care fff people livin8 in the parish and f(v membu$ of the church famty Missionary. ou¢reach and humanitsTi8n work within the parish and in the wider community To facilitate this work it is InworthTht that we maitLtsin tbe fabric of the ChuTch and Church Ccntrc at St Matthews. The P.C.C. b8s complied with the thty UDder section 5 of the Safeguarding and cl￿gY Discipline measure 2016 fi￿Y r￿8￿1$1￿8 its thty to have due re￿d to the House of Bishops 8uidallce on safegwthng ¢hildren and vuknuabie athdts. Achlevements and performon¢e Worship and Pra Towards the end of 2025 the g¢rvices for worship alld prayu were as follows:. An I lam service evffy Sunday with groups for children aged (k14. Comnwnion is shared once a month at this sexvi¢e. Trre were also occasional all age worship $￿vIC&S thToughout the year. An 0￿sLo￿al all age family strvice on a Sunday afternoon especially for Ulth 12s and thetr fan)lli¢s. la Pr4yu medings continue to be held montbly on & Wethiesday. Two meetings take plac4 one at lullch lim¢ aThl the other in the ¢v¢ning. The lU￿b time meeting is usually followed by a light lunch. Severnl midweek groups for bible and prayu con¢iJwe to meet. Ow m is for as many people #s possible to attend th&e ￿0Up9. Jnjwiq St Matthewshostedtwo oftheyear 6 DiocesanL¢aver5' services with 700 cbd&enfrottLEAstSuss¢x clmwch sehools att￿dIn Thuc wa¢ 84 members onthe Ghutch ele¢toral roll at the endof2025 (91 ill2024). Theavrye weekly attendanc< ¢ounted Ihm8 Cktober. 67 adults and 19 thildren (71 and 17 io 2024}. Swsex Brass ¢4me and prothd th¢ music at the n]OrnI￿ service on the 7 December. The I lam sffvi¢e on the 21" Ikcembff was a family carol $exvi¢e On ChEistmas Ev¢ there was a Cbristsngle service at 4.30pn An 11am service v￿S held a Si Matthew's Cl)ur¢b on CFtrlstn￿S day. On the 19 D￿¢mbff the ¢lwth hosted a service for St Pauls CE Prim Academy which was very well 8ttend&l St Matthews has three elected members of the Hastin￿ Dthnay Synod This provides the PCC with an important link t*tween the parish and th¢ wider structtwes of the church. The Deanuy synod m¢t twice in 2025. the first meding bein8 a withr Lyi¢br4Éion of the Dioo¢san Year of Faith. Review of the￿r l. fi￿1 P.C.C. mrt seven times durin8 th¢ ye4r. The StaThthng Commi¢t¢¢ met occasionally bdw¢th P.C.C. m¢etiti8S J theresults of their deliberations were Te¢eiv¢d by the full P.C.C. otd discussed where nrxes50ry. 2. The Charityemp14)yed fwrmemb¢rsof staff (I fulltimq3 porttime) durin8 tbeyvar to enable itto achieveits objwlives. Th¢ ￿aff Chur¢hwardens met regularly to facilitate the mission and ministy of the Churc 3. The fiffl-time membu of staff (Nicky Adams) w4s employed as a"FamiIi¢s ond Youth WorkkY- re￿￿￿1b111ty f developing our work anM)ngst famib'es and people. Her employment was possible following recexpt of sevLYal sraltts. Saty Nicky left us in AubWSL This p)st has enabl￿ us to thvelop and in(fe8se amongst childrn and young people. F(r exanwle: l. The Roots ￿0UP te¢rdgus continued to meet dwing the yw on Thursday ¢venings whilst Nicky was with us. A numb￿ rfthildren from this 8ro4) WeDt awHy on a CPAS youthT¢sidential in 2025. Followin8 Nicky8 dw8rttire a monthty group was stwted at St EthelbuT8as. 2. The "Smanies" parmt and toddltr group has continued on Wethiesday m(ffntnBS. It is well attend￿ and IMS members fromboth within the church family and from the l(Kal conunuoity. 3. Jn Febnwy half terni a-Holiday Club" was held for Children 88ed 5-1 l. It was & very successful event mally ¢hildreTh attendin8 from the lo¢&1 coMm￿nity. 4. St MattlThs continues to maintaio its close links with St Paul's Prinwy Academy and the stsff t¢arn cimtillue to lead an act of coll￿tiv¢ w(rship each week and provÉde support for RE lessoM. "The Hub" meets on T￿￿daY mornin8s ￿ provid￿ coffee, t* cakes and c<)nv¢rsation ID the Churth Centre and baa been advertised l(ulty 8s a'warni space- Rs a Tesponse to the Cost￿f-1lV1n8 crisis. S. The Church's pastoral teajll cor*inues to fODll¢¢t with and visit houseb(MJnd members of the church aDd we main ]ink8 Trvith Crest House aThJ The Derwellt care homes. Wchave resumed rewjlar service5 at IK)th w¢ h(mes and membus of the congregation saD8 carols at these homes iu Decemb￿. 6. The FriendRies gTOUP, fffi older peopl¢ contin￿ to flourish tn 2025. The Friendli￿ group 8ttr&cts pwle fr¢)m brth inside and wtsidethe immediate Chwch famity. 7. Nigel and Evelyn Brett othus continue to wwk on the church 8rounds with regular gaTdthitig events bein8 organised dum8 the w8rnieT months. 8. St Matthews conti￿ed to support the CIristi￿$ agaiTL8t Povuty Hastings Debt Centre andtwo dllw¢h mcmbers are commissioned as befrI￿d￿S to support their work with local pwie. 9. The St Matthew's Church Catse ￿ntinUeS to be all lmporttt￿ commu¥ity assrt. It is rented (xjt to a varidy of l(K41 ps aDd f￿ chiIdrth's PArties. The 8roups th8t use tbe Church Centr¢ include a Ii)cal Guide GTOUP. the ToTrvnswomen's Guil￿ a county dancing ￿ollp and a Men's Gr￿ for seniaiTS to the buildw. 2. Durin8 the SPTitig we I￿¢1Yed cOnf￿tiOn that our application to BIFFA for 8 8raDt to 8re4dy illwv¢ the s(M entrance to the hall was succcssfui. The WLTk to replace the door& 8nd windoTrvg was conwlrted Suc¢tss￿lty aTrJ the toilet jwt i￿s￿de the sO￿h was Tefiwbished Wc are most ￿￿teful to BIFFA for their genetous m. 3. A furtbu four ￿￿w$ in the Dav¢ kve now been reD]ov¢d under 8n Arehdeacon's lice￿¢ to allow v4hteJchair and bug8y s to sit ￿￿thin the wwegatioll ratbff than at the vcry knt or back of the churclL A fa¢ulty to make this Fthnanent 8rant¢d in July 2025. 4. A quinquenllial inspKtion wag completed in Autwnn 2024 which hi8hlighted nothing urgeltt. The PCC is c(mtii to cijtsidu the implic4tiolls of the inspectioo and is d¢velopiD8 a priorittsed schethile of repairs. 5. Follo%￿n8 an ii)spertion of 98 SeAllescombe Gard￿S by St Mattbews d￿1￿8 2023 rev￿￿ed sevtral problems itKludin8 dfftmage from water leak4 fa￿ty flo(wing ond exten￿1 paintwo￿ tlaknng. Most of remedial work to co￿eCt these problems was r4tried (wt in 2025. FI￿ne1A1 Revlew l. We aTe most ￿teful to the ￿art making bodies and indivlduab who have math contributions towards the costs of our Churth a￿1 HalL BIFFA has wovided the grant of £50,453 for the w￿k to gr￿llY itllprove the south end of the knIL Benefact trust provided £}6.￿0 f￿ our y¢)uth WLYk. All SaLDt5 Lindfi¢ld b&ve continued to support (4tr youth work by provi¢ling £1.250 quarterly. 2. Thanks to our membws genm$ giving and the addition81 incorne fromtheCIMwoh cethr¢andr￿nB dLe churchhouge at 98 Sedles¢oth GardeLs we were able to meet all of our finwigl commitments. 3. Tr Fargest expelldiiure of the PCC in 2025 wffe the ￿ paid to wious 1x￿tr&th for th¢ work on the knll. 4. ID 2025 we were able to in¢r¢ase our P8Tish ShAre to £22.OCK) from £20.0(KJ in the previous year. This amount is slill far sh(tt of the am￿nt required for half of a fvll-time minister. The Parish SIMre is used by the diLKese to pay stip NitioDal IMsuranK p￿￿tOns. Housin% Traioing and CUTates, mittisty SUPWL PATish siwport servic*8 and the nation cburcll 5. The ¢ontilluin8 needf(K Tq)air5 lwvell￿nts to (MW buildin￿ wil] utblothedlycontinue topllt a $￿trt on our fjnances. RaeYv¢J Polley l. It is the PCC'S policy ain) to ￿lDtaIn a bo18n¢e on the 8¢n¢ral u￿res￿l￿d fimds (excludin8 propthyx which equates i. Two month% worth of unrestricted payments. li In addition orK monts unrestricted salary costs iii. Funds to meet unexpected Tepair ¢osts as follows. I. Chutrh 8TrJ Churoh Gr(ymds £8,000 11 CIMuch Centr¢ £3.000 Ill. 98 Sedlescomb¢ Gardens £1,500 ¢losin8 reserves balance in 2025 was about £8,680 Sh￿ of m¢ding th&e objectives. Howevtt. th PCC has all investment acw5nt which could be used to meet much of this sh￿tfall. 2. The bal8n¢e of any restricted fabric fiwd is rrtained towards the cost of rq)airs. 3. It is PCC policy to iiivest funds b&18mGcs ￿7th the C.BE. Churth of EnBlaod d¢posit fim S¢rUCtu￿ govern*n¢e and m#o4gem¢nt Membuship otthe PCC AS drt¢Jmined under the ch￿￿h Rqresentatiou Rul¢s and ¢onststs of certain ¢x-officio members (the iwumbeDVpritst-iti*bar84 eurate. lay reatss licensed to officiate in the c1￿￿ChI the ¢hur¢hward¢Ds and rnembers of the Deanery, DiLKesan or Gen&al Syno& qNI 9 nmbets of the ch￿h￿￿O aTe elethed at th¢ Annual Parocbiai Chwch Meeting {APCM). Membas committed to th¢ vision and i#lues of St Matthews are Warn￿y encouraged to stand for elethi(m to the PCC and we ty to ensure a balance of skills and experiell￿ where pwsible. Administrative lrtform#tion The parish i5 a ohatity re8iStered with the Charity Conwrtission L8 required byth¢ ￿e5 act 2011. Its govunFng a(￿￿￿ent is the Parochtal Chwth Councils ￿0w￿8) 1956. The"Parwhial Church Council of th¢ E¢¢le$iastical Parish of St Mattlmv St Leona￿￿-s¢￿' is r¢gist¢redas C￿lty No. 1139019 ]kningthe year the following scrved as membffs of tbe Par(KhMI Church Counctl (PCC): Rev& Matthew Foy MTS Alison H(Wims Dr Ben Mast¢r5-S*ve (Fmm the 2025 APCM) (Up to the 2025 APCM MrNi8el Brett Rw¢ntativ¢s on the Dcatvy Synod Mr Malcolm Hwtis Mrs Sarah Searle Miss Nirky Adams (Up to August 2025) Elthd Memkn: Ms Vmyo Aidam Mr Ni8el Brett Mr David Broom¢ Mr Timothy Blythe Mr David Clov Shirley C(￿1th01d (FTOM the 202J APCM) (From th¢ 2U25 APCM) (Up to Noveth 2025) Mrs Alisi)n Hodgku Mrs MaTgaret Lloyd Dr Ben Masttts.SteveMs Parish Safwwditig Offic PCC Sewdary Hon. Treasurer Up to the 2025 APCM Mr Tom Moryan Mr Bob Tillry PCC has following sub Committees. Star#knDg CIAtimirtee Approved on beldf of the PCC by Revd MattlLeW Foy (CbaiTh￿) IDL MATfHEWS CHURCH PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTivrfiFS FOR THE Ywi ENDED JI DECEMBER 21J25 Unrestiieted R￿tricted En&)wn•t Fwid8 F￿d5 Fwid Donthions w￿L¢socies Ch4riiableA¢iivilles Otherhuding aclivillej 70,169 lJ65 25 J91 914 825 73.556 143,725 1.365 25,391 914 825 128.681 24,665 1.318 172 220 155271 Rt4oureeJ expendtd Raisingfiffld$ CharilabIeAeft￿I1eS OihEr fmdingochvili¢$ 38 3b 3¢ 66.475 34.783 19.514 45293 83.989 80.076 129.667 16,979 Total ReJouree8 eXPtnd¢d ioi 64 807 166 065 146.646 (2,594) 8.749 6,155 8,625 ¢)therrec4Bnis￿ S￿￿￿105seS GUI￿.00$se$) on re￿￿tion ￿ffixedd￿ts GaiKs'OossesJ on iAvesmieniassels 298 298 167 mOve￿t •ffithth {2.892) .749 5.857 8.792 Tot41 fillids brou8bt foThwd At 151 J￿Uary 2025 58,435 13.040 1,250 72.723 63,933 TotAI funds ¢￿Ted forwAnl *t 318t ST MATnlEWS CHiIRCH PAROCHIAL CHURCH COUNCIL BALANCE SHKET AT31 DECEMBER 202S Note 2025 2024 Intangible ￿5¢ts Tangible fix￿ Assets Herittye Asset5 Assets Tothl fixed ¥sets 8b 26J19 26J19 8a 7.148 33A67 7.445 33,764 Curren¢ Agxts Stock Debto sI￿t Ternj Deposits Cash at Bank attd itt hand 10 IOJ22 21ffj70 18124 3,711 21.670 Total current assets U•bilit¢s credib)￿ fdling dueThithinone yeor cwrr¢ut 45,115 T•tsl #8ets ley turMtlt*bilitie4 78 72.725 FUNDS Ullrestiicteil fu￿￿9 Re8tiitted 14 13 13 13 55543 21,789 58,435 13,040 Appr(wedby the PArochial Churth COW￿11 on 13 2n16 ADd si￿1 on its bthalf by The R¢vdMAtthewFoy (thoim)an) sr MATTHEWS CHiIRCH PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL ￿ATEmEN[S FOR THE YEAR ENDED 31 DECEMBER 2025 L ACCOUNTING POLICIES a) A¢eouDting ¢oovMtioll The PCC iy a public brnefit entity within the Me￿￿9 of FRS102. The financial statem&tts h4v¢ t*en prepa￿1 under th¢ Charities A¢t 201 I8JLd the Church Aecounting Regulations ?006 in ￿cOrdanc¢ wtth applicable unling standards and the ¢utrent Ststement of Recommended Pra¢tie¢Actountin8 and Reports'ng by Chorities SORP (FRS102). The fin￿¢111 *atem¢nts have been prepw&4 undff the hi$tori¢ai r¥)st convention a5 ¥nodifI￿ by the inclusion of investsnents at market value. The financial statements include all transae¢ions. ¥￿ets and liabilities for whi¢h the PCC is responsible in law. They do not tnelude the accounts of chur¢h 8roups that owe their airiliation lo aDOtIw body. nor dios¢ that are irtfornial gatherings of churth mrAnbers. b) Fund a¢￿u￿ting Ewlr)Ivmenifi4pllls are fund8. the ￿pItal of vthich mu* be maintained; only in¢ome orisin8 from the invesknent of the endovmient be used. either as restricted or unrestrieted funds depending on the purpose set out in the temis of the original endowment. ResiricidfvR& comprise (#) income from trnsts or endi)wrneffits vrfhich may be expaMle4 only on those restrithd obj'ects provided in the terms of the trust or b4uest. Ib) donations or grants received for a specific obj'ect or invited by the PCC for a specific object. The funds may only be expended on the specific object for whi¢h they wwe Siven. Any balaJKe remaining unSp￿t at the end rfthe year is carri¢d forward as a balance on the Unres¢ri¢tsdfiind¥- 8enera] funds which can be u5pJ for P.C.C. offdsnary ￿rposeS. tksignoledfith￿ - m￿1¢& set &8ide by the P.C.C. out of ￿reStrICte1J fill￿￿ fw Specific hture puq)05es or project& Ineom¢ and endowmtnts All income and endowments are accounted forwithout deAuction for any costs of rettivability. are ogtiized when there is eviden￿ of ¢ntitlemeni receipt is PTobabl4 and the •knount catt be measured rdiably. DonatloThs aDd legori¢s Couections r¢w8niz¢d when received. PlaT￿ed ￿l¥ing receis'able is rxoBnized when there is evidence of en¢itlem¢nL receipt is wibabl< and the amount aceords with the Gifi Aid DKlaration or other record of intention to donate. Gift aid recovered is reco8ni¥d when th¢ in¢orne io vAJi¢h it is attached is r¢cosnized. Grants and le8#eies are recognized ￿en the formol offeT in ￿ltin8 of the fundiJ8 is rxeiv¢d by the P.C.C. Charltable a¢ttYitl¢s Statutory fees for weddings and fill￿diS are reco8nized when the office o¢curs. Other tradini Actlvili Trllding aetivtties are wh¢r¢ itwme is reeelvable in return for 5ellin8 8oods or providin8 services. Income from tradin8 IS Te¢ognized eith¢r a) when received or b) in the case of ¢on¢erts.. for the year in which the event OC¢Uf8 irrespective of dat¢ of re￿IPl. Advartee bookinys are included in fftditors until the concert h&8 taken pla¢e. Sales of magazines study notes are reco￿17￿ when received Rents from property ore recognized in accordance with the rental Agreern￿t, vthen receipt is probabl¢. b) ST mA￿￿Ews CHURCH PAROCHtAL CIIURCH COUNCIL IYOTES TO THE FllNANc￿L sfATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 d) IDveJtment ineome - Dividends are acrA)untoa for whett dtse and payable. Interest ¢rtitlen*nt$ 8re accounted for they All other Ineome All othtr It￿)me is r￿08￿1Z￿l in M)rde￿ With the above overall poli¥y. Gjillj loJst8 Investmellts R¢alisd 88iftg kre reeo8nized wthen the investm¢nts are sold. Unreaiised gains and lo&ses are accounted for on revaluation at 31 Dec¢mber Exppnditurè Expenditure is r￿Qgnised when these 18 evidence of entitlement. payEnent is probable. and the amount can be measured reliably Gr&nts Grants and donatiorLq are accounted forwhffi paid over. or wl*n awarded Wh￿ the Iward creates a binding obligation on the P.C.C. rth AetivltleB The dio¢esaft parish share is accounted for on an am)ua] basi& refiectin8 the alloeatiL)n set by our Deane¥y. Any P￿lsh contribution unpaid at 31 December is provided for in these aceountg as an operatitsnal (though not a le8d) liability atKI is shown as a tteditor in the balan¢e sheet Flxed assets i. Tangible fixed assets Consrfratvj and betteficed property of any kirtd is excluded fmm the a¢¢ouAts by s.10(2) of the Charities Act 2011. Movable d)urch furni3hitt88 held by the Rector and Churchw8rdens on special trust for the P.C.C. and whith require a faculty for disp05818re g¢¢ounted as inalienable property urtless eonseciated. Thry are listed in the church's inventory. which can be in$￿ed but are not included the finaneial 5t4temetrts. For other property affjuired prior to 2000 there is insuffi¢i¢nt co$t inforniation availabl¢ and therefore the cost of w¢h ass¢ts 1$ not statsd in the financial statements. All expenditure on consecrated or bth¢fi¢¢d buildings ￿ individual items ¢osting undu £l.O(X) are v4ritt¢n off when they were incurr￿. t￿pr￿lation Depr¢¢ialion is calculatd to write dovm the ¢ost of ￿￿ble ftx¢d asset4 excluding freehold PTopertie& over their ¢xpe¢ted useful lives. The rnt¢$ generalty applicable ar¢.. Fixtur¢s and fittings 2￿/fj Audio Visual eqUipM￿t 33tsh Straight li OtTi¢e equipment No depTeciatiott ig provided on freehold building3 ￿the useful ttonornic life of th¢5e assets exceeds SO yews and residual values 30 high th* potential depreciatson would b¢ itnmaterial. It is tho PCC5 policy 10 Thaintain these a&8ets in a continua] s&t¢ of sound repair. Resultins from r¢gular impa]nY￿1t review& provision will be made if th¥e h&8 been any pern]an¢nt diminutson in value. Investments vestments are ststed * market value at the balanL% sheet date. CurreDt Aswts Amounts owing to the P.C.C. at 31 Decemttr in r¢sp¢ct of fee4 r¢nts or othu income are shovrt) as debtors ess provision for amounts that Tnay prove rmcolle¢tabl¢. Short term d¢positS lI￿]ude cash held on deposit either wlth the C.B.F. Chur¢h of Ellgiand fund& or at the bknk. b) d) ST MATTHEWS CHURCH PAROCHIAL CHURCH COUiYCIL OTES TO THE FINANCIAL STATKMENtS FOR THKYKAR ENDED 31 DECEMBER 2025 2 INCOMING RESOURCES Urtrestricted Futtds R¢stri¢ted ETrdowment Funés Fun Totsl 2025 2024 2 An*lysl8 of theome and 2a l>on*tioDi t￿￿1e$ Plw]ned Givin8 (exd tyx refimds) Plwmed Giving (no tax r¢fimdsl IKW c&th tolle¢tions GJ"fi Day Sundry th)natyow app68is Income T&x RKov¢rablé 34.505 6,375 1.592 34.505 6,375 1.742 31.897 10.Q62 1.476 5.950 IR,502 11.627 56.167 150 10.140 10,484 7,073 7.380 2.623 63.403 17.520 13,107 70.476 Le8acies 143 725 128 681 2b Tharitsble A¢tivitieJ Fees from ￿dIng$ ¢t¢ 365 607 607 1.365 2¢ Other tr4dln8 4etiTritiu Ful￿ raiskng evfflts Church Centre L*ttin8S Reni from letting parish hous¢ B￿￿$￿11 14.790 10.601 14,790 14.231 10,434 24,665 Dividends onCBF Inv¢stsnot fund CBF de￿$tt interest 207 707 914 207 707 914 202 1.318 2¢ Other Jtteome 105UTance claitsts Training COUT5e receivs 825 825 825 825 172 20 155271 10 r MATTHEWS CHiJRCH PAROCHIALCHURCH COUNCIL MyfES TO THE FINANClALSTATEMEr￿rs FOR ThE YEAR ENDED 31 DECEMBER 2025 CONTll¥UED Totsl F￿dry 2025 Funds Funds 2024 3 ReJour¢¢$ ¢xp¢mdtd 34 RaisiDgfunds Spe(aal appeal costs Fulld.r8isÉng e￿ts stow1￿hlp ¢osts 3b CIArilxble A¢￿￿1¢￿ Missionary and dwitsble BiViD8'. {srt ￿te 4) Mkniw cos Dioe*s8n Parish Slw¢ Other ¢l¢Tgy Coas aries ¥nd honoria (see note S) Church nmniD8 ¢XPWW$ Church MaIntenAncthprovem￿ts 2.265 150 1415 2,152 22.000 4.283 34,767 13.362 4.068 20.0 2.960 43.546 10,763 44,812 16.585 13.362 3.822 18,182 246 Trntnin8 Upkeep of seTrices Upk¢¢p of church grounds Cbildren aELd Youth Work 429 1.417 429 1.417 82 1016 752 1,321 178 1.843 1,080 936 G)v￿￿￿¢¢. stt n(Jtt 6 1.150 i.lso 1.340 129 607 3¢ Other tr￿11￿% *diwltles Chwch C•tr¢ ￿nn8C0sts Church c￿tre R￿n7ft8 Costs Bookststl costs OthetTndin8 costs 34.783 45.293 80.076 16.979 45.293 TOTAL RESOURCES EXPENDED 101258 64,807 11 ST MATfHEWS CHiIRCH PAROCHIAL CHURCII COUKIL NOTES TOIIIE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECKMBER 2025 COIYTINUED Unrestiieted Re5tircted P￿dS Totsl Funds 202S Fu 4 Miugioulry attd th•Atsbk glvkni: Oversea Tw Futtd Ho# IKbndotJ City MissiLYL EvangeliGd Allian¢e Christians AgwD# Pov¢ty Sussex Gowl Parthership 600 600 600 45 907 45 900 120 45 1.050 120 150 150 2.152 5 Stsff Co¥tJ WL78es opJd,Yalarte Car*k¢r/CleAnei 5.252 11,233 100 5.252 11233 100 17,722 460 4.918 9.223 (knnists Famili¢s Youth Pastor Familt¢s & Youth Pastor expenses ￿10th¢￿ costs 17,722 28.125 1,280 43 546 Wages and SalaEies DuEing the yearthe PCC ¢mployed r¢Famihes Yoth Pastor, aCaretakerlCl&kner and PArish AdmiDi5ty4toYs. Social Security i¥¥sL8 were p&id in ty)1￿C¢11.0n with 011 employees. The Faxni]i¢s and Youth P¥stor and one of the Adujinislators M¢te enrolled in a pension scheme wid) NEST. Corttributions io this 5th¢me ￿re made by both the d)ur¢h th¢ Youth PastoilAdministrator b. No menthers of th¢ PCC received any Temwwration from the CoW￿"1S fimds. A sndl imroaterial ￿rtion of thè expert￿ paid to th¢ Rrytormty have r¢l8ted to his servi¢¢5 as ehyimTran of th*P.C.C. MTS P.Blyth¢ th¢ par]5h adminis¢fator is the ￿fe of P.C.C. member Mr T.D.Blythe, There were no other dtsdosablelThnsoctionsin respect of PCC members. nor persons elosely ConDe¢￿I to then4 nor other rdAted parne5. F￿d$ Funds 202$ 2024 6 G•vern8tttt Inthwdent examin*ion fee Co# of awLual accowits 1,130 1.130 20 1.320 20 7 Axalyjb of tr￿￿fer8 Ixlwew fwids 12 sr MATfHEWS CHURCH PAROCHlaL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER2•2S Utirestri¢tsd R¢*rieted En&*v￿Nrt Futtds FuThds Totsl Funds 2025 2024 Markrf valu¢ 1st J¥Duary 2025 7,446 7.279 Pw¢h&s¢s at cost Net gains and revalu•tio (298) 1298) 167 Marketvaiue Jlst Decnknor 2025 Ilolitin85 at 31stDxember2025- 322 shwes in the CBF Church of Engl￿d JAveSt[h￿ Fw Freehold Lutd Auidio visual Totsi fixed Attd Bwldings Equiprn￿t Costot vduatio At January 2025 Adth'tions Disposds R¢valuati¢)n At 31stDec¢mbw 2025 26J19 38.923 26.319 D¢pretfi*tl•n At ist 2025 Prolid￿ in the year Disposals At 31*Dec4mb¢r 2025 38.Y13 38.923 38.923 l¥et b•okamwnts At 31stDe￿rnber 2025 At 31st Decemb￿2024 The Freehold land and butldittgs conwrise th¢ house at 98 s￿le$coMbe Gard￿$, St knnards4)tsnse* For a¢countiD$ purpDS4 the his￿rical Cost of this prop¢ty is deemed to be itsorigi￿ cost thith has not been updatt Church Equipment comprise6 the vi¢Jeo systen4 the electroni¢ ptano W￿0￿¥[ audio ￿UlpIn¢￿t 9 An*lyiis of xDd r*sb equfvalents Totsl P￿d& 2025 Totsl F 2024 Cth in hand Notice dwsi18 (less thart 3 n￿rtths) Overdtaft fa¢ihty 18.824 21,670 E8.639 21.670 40,494 ￿09 13 ST MATfHEWS CHVRCH PAROCHKALCHURCH COUNCIL NOTES TO THE FINANCL4L STATEMENTS FOR THE YEAR ENDED JI DECEMBER 2025 COKTINUED Unrestrictrd Restricted FuDds Enthwment Totsl FwM15 Tots] Fund5 2025 2024 10 In￿me Tax Recoverabl¢ Pr¢paynR]ts and Accn￿dI￿t¢re$t oth￿ D¢btors 2.492 882 45 2.537 882 2.665 10.277 45 IOJ22 I I Cndbto DefeTr¢d Inco￿ At¢ruAls of utility and other costs Crediknrs for goods aods¢rvicgs Other ¢r¢th'tors iL)ans 5.108 593 5.108 593 4.866 193 5.059 12 CJ*ditors •wuDts fAIUng due thrmortthall one y•ar A¢uuAl$of utility and other￿¥Sts cttth.tors for good8 and5enrices Other ¢rethtOf5 14 St*mtn¢ rffund$ 21115 Tr4tWd I Jth2025 othcr iIB14lf￿rf 31 I￿1025 F•nds ljeneral fwtd 583)19 97.970 195J28) {J.149) 55J13 14.809) {50} 1871) (101258) 4.8X) 41 47 142 55J43 P￿10￿) frmd 4eswat 416 58.435 597 98 1298) fu 45J23 145293> 1246) (l9.11 30 246 Tramili¢s qud YO￿ FuNi 12.TJ4 28.083 21.759 150 73.5 (150) 164 13.040 21.789 12 Thotsi￿t&1eh11drCn￿￿YoL￿￿W0[k£wKlp￿Trde5 fthklkrtatwJbvth¢P￿ today (s¢rnl¥)nof thEClllu¢l*sThilknsand Youth Wo Thv alldyowh fwd lsprir￿y usedtofuT04Chibkn Wvykv Ybe f￿￿0￿$ts0fa£l2YJ Iwy fiomC.L.cknrrWb￿ 197& TrAJt thEillw￿ls to Ststemént of funds 2024 )# olber Bains Bni olf￿1 31• J8n2024 43154 101855 {871581 167 5801¥ ￿￿11th[E4F￿lmi¢ f￿￿A.￿livI CTrfflthD¥JJd Yowh W(Kk.knigMtrd 767 102622 416 5B434 43955 18831 167 22278 (25278) {34591 129292) 3705 11873 FDrDiiw athl Yo*hFLu¥J fvfj*iDn C5iftLky 3Q213 12794 L50 18728 157 52649 (307) (58336) 13C40 C.L 12 4 All*l)7hof 2025 2024 Fix￿ A￿tsf(￿clIW￿￿Wg 2A319 7,148 27,777 (5.7011 55543 26,319 7,148 50.816 15.7051 78J82 26.319 7,445 2l.Th9 1250 CwteniLiabilili¥ 15,OYJ) 72,725 21.789 1350 Is llldepAdellt ry•rt To thelfc of St Mallkew's This rwt on the￿JU[&S ofthePCC for the ended 31 Decemt*r 2025, ￿1¢h areset out on pages 6 to 14. is in respect of an ￿￿li￿allOn oui in xconjance with the chU￿b AcwuDtitig Re8ulatK>ns 2006 f't￿ Rwjlations.) aDd s.145 of th¢ C]witits Ild 2011 {Ihe Act.). Rwtive reSP￿sib￿lIeS ofthePCC and theu*mi*er As mernb￿s of the PCC you are res￿[L8]ble for th¢ Irep￿￿]0￿ of the ac¢ount4 you consider that ihe audit requiremert of Regul*ions and seLtion s. 144 of th¢ Act do not appty. It is my reSpOn￿7)I11tY to issue this rqkn on thos¢ a￿)unt$ in aco)rdance with t￿ trn of Regulations. Basis of this ry)ort My examin*ion was wried out in ac¢ordauce with the General DIr￿10Th8 given by the Charity Commission undeT Wtion 145(5Xb) of the knt and to be found in the Church guidan¢e. 2006 edition. That examination includes a revipw of the ac¢ounting records kept by the PCC comparig)n of the accounts with those re¢ord* It also includes consid￿l￿g any unusual itevns OT disclosures in the acrowrts and seeking explanations from you as trustees concerning any such Matt￿$. The procedur&8 undertakffl do not provide all the evidence that would be required in an 8udiL and consequently I do not express an audit opinion on th¢ view given by the ac¢ounts. Independent exanthierfs ststement I have completeAI my ¢xamillation. I confirni that no D￿terIal matters have ¢ome to my attention in eonDe¢tion with the examination giving me cause to iKlieve that in any rnatuiaj r¢sp¢Gt: l. awunting records were not kept in req)ect of the TnL8t a8 required by sertN)n 130 of the 2. the acww]ts do not accord with tlJos¢ r¢cords' or 3. thc a￿OUntS do not (x)tnply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Acwunts and Reports) R¢gulations 2008 otlKr than any requir¢m¢nt that the a￿oUftts give a 'true and fair view which is not a matter considered as w of an independent examinthn. I have no COnc￿S and have ¢om¢ a¢ross no othtt matters in o)nnection witb the examin*ion to which attention should be drawu in this rwrt in order to enable a propu undentanding of tbe accounts to be reached. Si¥ttd... 311.02126... MTS R T Walsh-FCCA Manningtons Victoria Ho￿e The Moor Hawkhurst TN18 4NR 16