The Parochial Church Council of the Ecclesiastical Parish of st.just in Roseland and St. Mawes Annual Report and Financial Statements of the Parochial Church Council for the year ended 31st December 2025 Oversight Minister.. Rev Douglas Wren Assistant Curate.. Rev Penny Leach Bank: Barclays Bank plc, Truro, TRI 2RB Independent Examiner.. Howard Frank FCA- retired 2 Kingsmead Close Teddington Middlesex TWII 9EP Registered Charity Number.. 1141718
The Parochial Church Courpcil of the Eccleslastical Parish of St. Just in Roselond and St. Mowe5 Annuol Reportlor the yeorended 31st December 2025 Contents Aims, objectives, structure and governance,........................................................................ Aim and purposes ........... Objectives and activities Structure, governance and management.............. PCC Members.................. 2025 Rev Penny Leach Associate Priest Report . 2025 Rev Douglas Wren, Roseland Rector Report................................. St. Just-in-R05eland . Churchwarden's Report for year ended December 2025.. St JtJst-in-Roseland Churchyard Report- St Just in Roseland Julian Davy Deputy Churchwarden...............................-.....-................. St. Mawes Church............................. . Churchwarden's Report for 2025-St Mawes Church...-.....-..................... St Mawes Church and Church Hall 2025........................................................................ Proceedings from PCC and activities in the parish 2025- Steve Chapman, PCC Secretary. SafeguardinE Report........... Deanery Synod Report 2025............................................... ... Treasurer's Report..................................................... Surplus........................-................... Receipt5...-.....-...-............ Expenditure...... Reserves................. .10 .12 .12 .13 .13 .13 .13 -14 Looking Ahead............................ Independent Examiner's Report... Statement of Financial Attivities.. .14 .15 .16 Balance Sheet.................. .17 Notes to the Atcounts .17 Alternative Format for Future..... .26 Statement of Financial Activities... .26 Balance sheet (Church of Englandl. Statement of assets and liabilities. .27 .28 Fund movement by type...................-.......-...-........................... Analysis of income and expenditure......................................................-.......-............................ .29 .30
The Pt7rochiul Church Council of the Ecclesiastical Parish of St. Just in Roselond ondst. Mowes Annuol Reportfor the yeor ended 31st December 2025 Aims, objectives, structure and governance Aim and purposes The Parochial ChLsrch Council of St. Just in Roseland has the responsibility of co-operating with the incumbent in promoting, in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. It is also responsible for the maintenance of St Just Church, St Just café and gardens, St Mawes Church and Church Hall. Objectives and activities The PCC is committed to enabling as many people as possible to worship and become part of the parish community. The services and activities put faith into practice through prayer and scripture, music, and sacrament. When planning the year's activities, consideration is given to the Church of England's commitment to Faith in Action and the Charity Commission's guidance on public benefit and the supplementary guidance on charities for the advancement of religion. Structure, governance and monogement The Parochial Church Council became a registered charity on 5th May 2011- registration number 1141718. Members of the PCC, who are also trustees for the purposes of the Charitie5 Act 2011, are either ex-officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. The PCC met io times during the year. The PCC confirms it has complied with the requirements imposed by the code under section SA of the Safeguarding and Clergy Discipline Measure 2016.
The Parochial Church Council of the Eccles10Sticol Porish of St. Just in Roselond ond St. Muwe5 Annut71 Reportfor the yeor ended 31st December 2025 PCC Members PCC Members 2025 Rev Penny Leach Rev DouElas Wren Mrs Elizabeth German Local Leader, Associate Priest and Strategic Area Dean Roseland Oversight Minister Reader Term of office ceases 2027 2026 Mr David 81unt Mr. Stephen Chapman Mr5. Alison Davv Mr Julian Davy Mr5 Sue Diamond Mrs An@ela Greenwell Mrs Hilary Mimpri5S Mrs Nicky Pauncefort Mr Andrew Prince Mr Michael Somers Mrs Katie Taurins Mr Simon Taurins . Mrs. Valerie Willis Deputy Churchwarden PCC Member IPCC Secretary from 20221 Churchwarden Deputy Churchwarden PCC Member Chvrchwarden PCC Member PCC Member Treasurer and Deanery Synod Rep Lay chair Safeguarding Officer Deanery Synod Rep PCC Member 2028 2028 2027 2028 2027 2nd March 2025 2026 2026 2026 Electoral Roll Officer- Sophia Hetherington IParish Administrator) Following the full revision in 2025 resulted in a total of 48 applicant5, during 2025 there were 11 late additions, giving a total of 59. Following further revision of the Electoral Roll prior to the APCM 2026 the total remains 59. Church Attendance: this is based upon the average of what are called 'usual' Sundays across the year. Our figures for these have remained broadly similar Since Covid. St Just 21, St Mawes 19.
The Porochial Church Council of the Ecclesiosticol Porish of St. Just in Roselond ondst. Mtiwes Annual Reportfor the yeor ended31st December 2025 2025 Rev Penny Leach Associate Priest Report The church: Our service structure remains on a weekly basis, a Book of Common Prayer service 8.00 in St Just followed by Common Worship Holy Communion or Morning Worship services at 9.30 in St Mawes and 11.00 in St Just. Thanks to Liz German, Angela Greenwell and Valerie Willis for their assistance in leading worship as well as all who read, lead intercessions and to Doreen Freeman and Graham Sluter for playing at our Services. Thank you also to Douglas for his support in the parish and across the benefice. Thank you to Tim and Pippa Pratt and to Steve Chapman, our sacristans and to all who offer sides duty in both our churches ensuring the smooth running of our weekly services and then also asslst with all the special elements of the different aspects of the church year. The weekly Monday Morning Prayer service offers prayers for vi51tors who have requested them as does the Prayer Chain set up by Katie Taurins. In Lent and Advent a Roseland Benefice wide Bible Study was held with a gathering of folk from churches across the Roseland, an example of our activities to become one benefice. Involvement with community activitie5 has occurred acr055 the year. Special church services such as the St Just Feast, the Companions service, Harvest, Christmas and Easter seNices including the walk of witness, RNLI on the quay and the service of Remembrance. Church involvement in the harvest supper and Christmas lunch, turning on of the Christma5 tree lights, to list just 3 few. Many thanks are due to all who contribute to our church life, so many with such a range of activities, both in church and in our other gatherings- thank you all. Thank you very much indeed to our Churchwardens. Alison and Angela and their deputies, Julian and David for youf support and advice and continual attention to the detail of our parish life. Thank you to the PCC- members with various roles, our Secretary, our small ministry team. our organists and all who assist with our services in so many ways, our gardeners and flower arrangers. A thank you to Katie for all her continuing work, often behind the scenes, on the important aspect of church life- 5afeguarding- very much appreciated. And then 5ophia, without whorn my role would be so much hardef. Sophia's knowledge and willingness result in the smooth running of the administrative and financial aspects of the church, with thanks too to Andrew Prince 311 the effort he puts into his Treasurer role, in other ways and along with Sally continuing work on the Interpretive Centre. l am very grateful for all the support and encouragement I receive from you all. 2025 Rev Douglas Wren, Roseland Rector Report 2025 was a significant one for the parishes of the Roseland. On 1st February the Pastoral Reorganisation Scheme came into force creating the new R05eland Benefice. Love it or103th it, I'm pleased to say that the vast majority of our church members are responding positively to our new arrangement. On May 4th we gathered together for a Celebration Se¥vice in Veryan and there have been other joint activities throughout the year including the Inn Group that meets for 8ible Study and fellowship, Evenson8S with the Roseland Churches, Choir, Bishop Hugh's last Sunday service in the Diocese and Bishop David's day with us in June CLilminating in a seryice in Gerrans. Three times last year an informal Council met to explore themes. 2025 was also important for Penny who was appointed Strategic Rural Dean for Powder Deanery. Looking ahead to 2026 1 believe that we can work together to ensure that the new Benefice is a real benefit to all of the churches so that we can be more fruitful than when we were before. I would like to build on three areas= Community, Leadership and Mission, and I look forward to exploring these with as many of you as possible. Finally, thank you to all who give of thernselves for the running of our churches and also to all our community that seeks to be disciples of Jesus in this place.
The Parochiol Church Council of the Eccle5105tiC¢71 Pori5h of St. Just in Roselond ond St. Mowes Annuol Reportfor the yet7r ended 315t December2025 St. Just-in-Roseland Churchwarden'5 Reportfor year ended December 2025.. St Just-in-Roseland I would like to take this opportunity to thank everyone who fofms part of our church family, the sacri5tans, sidesmen, those leading prayers, doing the readings and serving the chalice, as well as our Parishioners. Peter Teague for ringing the bells and all those who serve refreshments each Sunday. My thanks to Paula Rosewall for keeping the church clean and tidy. A150 to those who launder the altar linen and clean the Church brass. In particular l am grateful to Valerie Willis and to Liz German who lead our Morning Worship service, helping out when Penny is away. I wish to give my thanks and appreciation to Steve who always looks after the 8am service each week and handles the Church Locking Rota, he is also Secretary for the P.C.C. We thank our Organists Ooreen Freeman and Graham Sluter, Graham in particular who gives his 5UPPOrt voluntarily. Roger & Sarah Dettmer give endless support in the background which is so appreciated. Sarah Dettmer & Nicky Pauncefort give their help at the weddings which take5 up hours of their time, often on SLtnny Saturdays. I must thank Sue Diamond for looking after the Card Stall. This gives visitors a chante to take something home to remind them of their vislt to our beautiful Church. Sue spend5 a lot of time ordering lovely cards from local artists, as well as many other gifts including products that are made out of wood in Bethlehem. This is raising extra funds for our Church. l am very grateful for this and also for giving me a lot of support in my role as Churchwarden. Sue also meets visiting groups from Cruise ships and Societies that come to the Church each year. Thanks to our Flower ladies led by Val Dunning wilh Elaine Tomlinson and Helen Baker for the many hours that they spend creating the lovely flower arrangements to keep our church so beautifully decorated. It has been good to see Susan Thomas helping at Easter, Harvest Festival and Christmas. Enormous thanks and appreciation from all of us go to Clive Johns our Gardener & Verger, he keeps the Churchyard looking so tidy and beautiful. He has been helped one day a week by Andy & Sam. Clive is planning to retire in the spring next year after 26 years. We have been very lucky to find Jacob Howard- Endean. who will take over from Clive next year. He will help us to replant the gardens adding more colour and scent for our visitors to enjoy. Monty Don's programme about the Gardens was shown in February and this has resulted in some extra visitors which is welcome. Safeguarding has become a big item for the Church, with a large team in Truro giving help and advice. Katie Taurins is the Parish Safeguarding Officer, thi5 involves a lot of work to make sure that everyone has completed the necessary training. We rnust not forget Sophia who works 50 hard in the office sorting out everything for both Churche5. She gives Perbny and Andrew lots of help and support by keeping all the records well sorted. Our Marriage Preparation day was held on February 15th for all the young couple5 to be married in the Church in 2025. A special occasion which is embedded in the life of our Parish is the celebration of St Just Feast on October 12th. We are joined by all the variou5 Clubs and Associations in our Parish. This year it was centred around the young in our Parish, with children from St Mawes School with the Brownies and Rainbows. Steve organised the Parish Hatve5t Svpper which was held on October 18th in the Memorial Hall and was a great success. The SeNice of Lessons and Carols by Candlelight was held on December 18th. We were pleased to have a warm Church as the new boiler had just been fitted. The Church wa5 full and we all enjoyed mulled wine and mince pies together after the Service. Andrew Prince. OLFr Treasurer and his wife Sally have continued to make a huge contribution to the new Discovery Centie by overseeing the build and researching all the information that is included. The Discovery
The Porochiol Church Council of the Eccle5105ticol Porish of St. Just in Roselond and St. Mowes Annual Reportfor the yeor ended 31st December2025 Centre was officially opened on 15th February with Bishop Hugh, Sam Galsworthy and Julian German attertrding and recognising this considerable achievement. Bishop Hugh then blessed the new Inscription Stone by the Holy Well, kindly given by Katie Taurins. Finally we express our thanks and appreciation to Penny Leach who has to manage both Churches alone, she works tirelessly on the many aspects of her role. Pennls licensing service took place on October 20th. officiated by Bishop David. Penny is also the Rural Dean which gives her even more work to do across the Diocese. The Tearoom ha5 had a new utility area and storeroom built at the back, a new toilet has been built outside, which has meant that the kitchen has been extended giving much needed extra preparation space. Phoebe re- opened on February 22nd, she had various problems from the recent build, but they were sorted out by the end of March. Phoebe has worked hard with a good team and they have had a busy season staying open seven days a week. We are lucky to have Douglas Wren as our Oversight Minister, the Benefice Advent and Lent courses at the Roseland Inn have been well supported. It is so good to have the opportunity to meet and get to know people from all the other Parishes on the Roseland. Alison Davy, Churchwarden Churchyard Report- St Just in Roseland THECHURC4 The main occurrence at St Just thi5 year ha5 been the creation and opening of the new Discovery Centre, which now forms part of the Church Estate. It is proving very popular with visitor5 and does much to enhante their experience. The Centre and the updated Tearoom have been connected to mains drainage which is a huge benefit. We are most grateful to Andrew and Sally Prince for their initiative, research and hard work to bring this project into reality. The Centre and the Car Park machines are contributing significantly to our Church income. After 47 year5 of faithful service the Church boiler caught fire in late October. Luckily Clive was able to shut it down before any damage occurred. After much discussion and negotiation with the D.A.C. and investl8ation of alternative ener8y sources, we received a Faculty to replace the boiler with another oil one. From four quotations lose and Blackler were chosen, they had installed the original one in the 1980,5. They acted promptly and a new boiler was installed in early December in time for the Christmas service5. A fund raising appeal managed by Olivia Barrington was launched. Many people gave most generously, thi5 has covered the cost of the boiler and ha5 also enabled us to put out to tender the restoration of the eastern access path and lights. The clock, organ and fire extin8uishers have all had their annual service. Wear and tear to the lower Lychgate has been repaired. A Quinquennial Survey was conducted in March and three minor urgent recommendations have been carried out. Otherwise the fabric of the Church is in excellent condition.
The Parochial Church Council of the Ecclesiostictsl Porish of St. Just in Roselond ond St. Mowes Annuol Reportfor the yeor ended31st December 2025 CHURCHYARD Much new planting around the Discovery Centre has taken place as was reqijired by the planning permi55ion. All is growing on well. Much mana8ement of trees and large shrubs has been necessary due to squirrel and gale damage. All D.E.F.R.A. instructions have been fulfilled and a full tree survey will be carried out in 2026. Conrad Bernie continues to give u5 excellent tree surgery service5. Clive Johns intends to retire in the Spring of 2026 and we decided not to renew Will Varley's contract. We advertised to find a new Gardener/Verger and we have engaged Jacob Howard-Endine to start in January 2026. He is R.H.S. trained and qualified and he is very keen to take on the task of renewing much of the exotic planting which defines this special place. Julion Davy Deputy Churchwarden A Note from Card Stall Organiser Sue Diamond I was invited to take over the Card St311 in 2025, as Sue Jeremy, who had looked after it for many years wished to retire. Thank you Sue for all your hard work over the years. I set about searching for new ideas and luckily found some lovely Christian cards and prints, by the watercolour artist Hannah Dunnet. These proved to be very popular. I then veered slightly 'off piste, and spoke with Amir in Bethlehem, who works with the Christian woodcarvers. l ordered 50 olive wood Nativity 8ells, to be made in Bethlehem, and these have also proved to be so popular that more than 150 sold throughout the summer. Regular stock items include natural stone cross necklaces and fish key rings, tree of life pendants, angel key rings. and olive wood holding crosses, and also large Ereeting cards featLsring different views of the church, from artist Malcolm Cockell. Always looking for new ideas, I have found an artist in Falmouth who makes cards from his paintings of Cornwall, so these too have been added this year. As the stall is unmanned for a large part of the year, I keep items with a maximum price of £15. My challenge now is to try and motch last year's sales of £10,000, which was the tLErnover from April to September. St. Mawes Church Churchworden's Reportfor 2025- St Mowes Church DufinE 2025 St Mawes Church continued to thrive. There is a congregation of local residents and several second home owner5 who reEularly attend our services. Our Holy Communion services led by Rev Penny Leach and our occasional Morning Worship service5 led by Liz German or myself are equally well supported. Sadly in March we lost Michael Somers. Michael was Vice Chairman of the PCC and for many years had been an integral part of ovr church community. He had just arranged the purchase and installation of a re-furbished organ to replace our unreliable instrument. We will always be grateful for all Michael did for St Mawes. There were two Evensong services. One in Lent and the other in Advent when we lit the church with candles to mark the "Coming of the Light" Both services were led by the Roseland Churches Choir.
The Porochiol Church Council of the Eccle51QSticol Porish of St. Just in Roselond ondst. Mt7wes Annuol Reportfor the year ended 315t December 2025 The Church was beautifully decorated for Harvest Festival when St Mawe5 School vi51ted. All the produce was donated to local charitie5 and Lesley and Keith Hughes kindly collected the produce from both St Just and St Mawes. Truro Food 8ank is always in need. St Mawes School visited again in December for the Christingle Service. The children made their own 'Christingle" in the church hall asslsted by the school staff. They then attended a service in the church where the Rev Penny explained the symbolism of the orange etc. assisted by some wonderful handicraft by Jane Merrick. The Christmas Eve Crib Service wa5 full to overflowingl Even with extra chairs at the back of the church was "Standing room onlrf, as children, parents and grandparents came to worship and hear the Christmas story- the children participating as they carried the Nativity figures to the Crib. During the first half of the year, I hosted monthly coffee mornings at my house assisted by David Blunt. However, after the summer break we discontinued as there no longer seemed to be a need. It was a good opportunity for members of the St Just and St Mawes congregation5 to meet. Special thanks are due to Tim and Pippa Pratt our sacristans who prepare the church throu8hout the year and to Doreen Freeman our organist. However we are fortunate in that every member of the congregation contribute in different ways as readers, flower arrangers or coffee make5. Stephen Warman decorate5 the Altar for festivals and look5 after the planters at the fore court with a seasonal display of flowers- a welcome for all who climb the hill to visit the church. We are grateful to our Oversight minister Rev Douglas Wren who has visited several times to lead Services but especially to Rev Penny Leach our priest and spiritual guide in St Mawes and to David Blunt who has looked after the fabric. Angela Greenwell, Churchwarden St Mawes St Mowes Church and Church Holl 2025 RipAIRS The adverse weather conditions have taken their toll upon the buildings yet again A cherry picker was required for replacing roof tiles on the church. The back rock wall behind the church hall Seems to be under control regarding flooding. Internal repairs have been undertaken on the altar and the large table in the church hall. A temporary repair has been done on the small window in the hospitality area. Quotes for replocement are underway. Quotes for repointing the church ridge tiles and repainting the churth gutter as recommended by the QI are being looked into. The Parish Office ha5 been reorganised. Clearance of the church records is still ongoing. The small office is still being let in the church hall. The church hall welcomed back the Kay Bains Charity for their yearly visit. Our teas and coffees at the end of the Sunday service are still being well supported, but due to the adverse weather our summer Monday and Thursday beverages were a bit of a di5a5ter. The Food Bank collections are still being well supported, all thonks to Keith and Leslev. A big thank you is due to the boys ffom St Just Gardens for clearing the ivy from the front parking area and wall and re-pointing. Last but not least a big thank you to Paula and her team for keeping the ch¥Jrth spick and span. Deputy Churchwarden- David Blunt
The Parochiol Church Council of the EcclesiostiCGTI Pori5h of St. Just in Roselt7nd and St. Mawes Annuol Reportfor the yeor ended 31st December2025 Proceedings from PCC and activities in the parish 2025 - Steve Chapman, PCC Secretary -t >AP.'S4 At a Diocese level affecting the Parish, Bishop David wa5 installed in the Diocese on the 17th May at Truro Cathedral and visited the Roseland on the 26th June, meeting for lunch al the Rosland Inn, Philleigh followed by a service at Gerrans. Bishop Hugh left the Diocese to go to Winchester at the end of the year. Penny took on her role as Strategic Rural Dean in July. Penny was commissioned as As50Ciate Priest to the Roseland Benefice and Local Leader to the parish in a service lead by Bishop David in St Just church on the 20th October. The PCC would like to express their appreciation for Penny's commitment to the parish. TH- PAp.',5H B-l¥tlt The PCC noted church seNices have seen attendance average the same as 2024 during the course of this year, but there is still a lot of work to be done to attract a younger congregation. Advent and Lent church discussion groups offered a chance to explore key issues of these two Church seasons and have seen more people wanting to attend these groups. The Lent course ran successfully for six weeks at the Roseland Inn comprising of a meal first and then a discussion based around the book, Holy Habits. A new way of attracting people to come to this group. Using a similar format, Bible Studies took place at Phillei8h in June. SRIC ISSUtS'. Quinquennial Inspertions took place ai both Churches in March 2025.There were no major issues and ur8ent works are completed or in progress. The St Just Church Boiler gave up the ghost in October. Thanks to Julian's hard work a new boiler was able to be fitted before the start of the main December services all made possible by the generosity from people within the Parish. There have been many challenges in the garden this past year with trees such as Drimys, Oak, Ash and Myrtle having to be removed due to disease, plus Rhododendron bushes carefully taken out of the ground. Thanks to Julian Davy for overseein8 this necessary extra work. Thanks to the generosity of Katie Taurins a new engraved stone was installed at the Holy Well. CoKIv,UN'I7 E[iViTIES IN BOTH CHURCHES Involvement with community attivities ha5 occurred acros5 the year as usual. Special church services such as the St Just Feast, which was centred around the young people. Thanks to Helen Couch, Alex Wood and Bridgit Macklin for the involvement. The Companions service, Harvest Festival, All Souls Services. remembering people of the Parish who have departed this life, Christmas and Easter services including the walk of witness, RNLI on the quay and the service of Remembrance. Church involvement in the harvest supper and turning on of the Christmas tree lights. Thank you to Keith Ives for volunteering to cook the Harvest Supper and to Sue Diamond whose sterling efforts and enthusiasm has resulted in stronger sales with the Book Stall in the Church. Community hospitality continued in 2025, with the refreshments on offer in St Mawes over six weeks when the charity shop is open. Renwicks café at St Just church provides 3 meeting place for many locals. Hospitalitv is also on offer in the monthly coffee mornings in which all are welcome- regulars attend from both churches. Grateful thanks to Angela Greenwell and to David Blunt for their work in St Mawes Church. David has undertaken major re-organisation of the parish office and storage facilities over thi5 year. Angela continues to offer substantial support to worship. io
The Porochiol Church Council of the Ecclesiosticol Parish of St. Just in R05elond ond St. Mowes Annuol Reportfor the yeor ended 31st December 2025 CHuRf4 St Just Church remains as popular as ever with visitors, along with the official opening of the Discovery Centre by Sam Galsworthy in March which has enhanced the visitors experience when visiting the area. Enormous thanks are due to Andrew and Sally Prince for seeing this project become a reality after a year of daily involvement to keep the project moving forward and reaching the strict deadlines to complete the opening within the perimeters set by Cornwall Council. Thanks also to the voltjnteers who do their weekly shifts welcoming people who come to increase their knowledge of the Church, its history and the history of other areas on the Roseland. Special mention to Liam Mulvin who keeps the rota of volunteers up to date, plus the many shifts that he commits to every month. With grateful thanks too to Val Dunnin& Elaine Tomlinson, Sue Diamond and Helen Baker Iplus Bill Baker who does the heavy workl who have kept the Church looking beautiful with their impressive flower displays. Thank you as ever to Clive and to Will, Iwho in December relinquished his position) for their continuing commitment to the church and gardens. An updated version of the St Just Vi51tors Guide Booklet was produced in the middle of the year which has already proved very popular and gone into a second print. Once again Sally and Andrew Prince gave a lot of time and thought to producing this booklet. Thanks were expressed to Alison and Julian for all their input as churchwarden & deputy churchwarden. In St Just Church thanks to Alison and Julian Davy for their oversight role of the church and gardens and liaison with Clive & Will. Thanks, as always to Sophia whose continued smooth running of the administrative and financial aspects of the church makes life easier for everyone, and to Andrew Prince for his Treasurer role. As always in this community thanks to the many unnamed folk who contribute to church life in different ways and grateful thanks are due to them all for giving their time and energy to our church and community. This year in particular special thanks go to Sally and Andrew Prince for all their work on the Discovery Centre and to the dedication of Alison and Julian Da who give such close attention to the needs of the church and its environs. The PCC wishes to express their thanks to Penny Leach for her commitment to the parish. li
The Porochiol Church Council of the Ecclesiostict71 Parish of St. Just in Roselond and St. Mawe5 Annut71 Reportfor the yet7r ended 31st December 2025 Safeguarding Report There have been no safeguarding issues this year. PCC members are up to date with training including those whose roles have changed. Non-PCC members who are required to complete basic safeguarding are also up to date. To the best of my knowledge DBS checks are all current. The safeguarding dashboard 15 ijp to date. Work with any vulnerable adults is carried out by Rev Penny Leach in a pastoral capacity. Katie Taurins Safeguarding Officer Deanery Synod Report 2025 Three meetings took place during the year= 26th February, 7th May, 12th November A standing item at each meeting was a report on the progress of each of the mission areas: Truro, Roseland, Upper Fal and Isles of Scilly as well as a Treasurer'5 report. Items of focus for each meeting= At the February meeting Erica Payne spoke on the Dockyard Project funded by LICF (Low Income Community Fund) and Joff Phipps on the activities of Transforming mission within the Deanery. a number of pre5entation5 were received on how churches within the Deanery are engaging in work with children and young people. At the May meetin8 a very much appreciated presentation was received from the head teacher of Gerrans School which led into yseful small group discussion5 on engagement with young people At the November meeting, Isaac McNish, Head of Ministry, Eave a presentation on the Growing Younger report, followed by small group discussions, taking forward idea5 from the previous Synod meeting. Rev Penny Leach (then Deanery Synod Treasurer, Deanery Implementation Team) 12
The Porochial Church Council of the Eccle5105ticol Porish of St. Just in Roseland ondst. Mowes Annual Reportfor the year ended 31st December 2025 Treasurerfs Report This report covers the year ended 31 December 2025. Draft accounts were presented to the PCC and approved on 23 March 2026. An alternative comparative format is included from page 26. Surplus The overall deficit for 2025 was £171,80012024'. £34,338). Thi5 15 largely due to the decision to write down the asset value of the car park and cafe, which are not saleable and had overstated the balance sheet. Depreciation for the year was £184,571; excluding this, the accounts would show an operating surplus of £12,771. The Good Growth grant and associated expenditure continued to dominate our financial posltion. £882,400.46 was received from Cornw311 Council in 2024, of which £683,915.80 was Spent that year, leaving £198,484.66 carried into 2025. This sum is included in the Restricted Fund column of Grants Received of £296,702 Ipage 201. Total Good Growth grant across 2024-2025 was £975,878. The projett was completed by March 2025. Receipts Visitor donations increased significantly. Car park donations rose by £6,383139%1, and other giving increased by 20%. The Centre opened in March 2025 and has undoubtedly contributed. The café was closed from November 2024 to March 2025, with rent resurning in April. Despite this, rental income increased by £7,739184%1 to £16,939. Bookstall sales in the Church and Discovery Centre rose by £14.8111214%1 to £21,724, with costs of £7,861, generatirbg a surplus of £13,863. While there were no legacies in 2025 or 2024. two major fundraising efforts were succe55ful.. £13,600 raised in March 2025 for the Good Growth project (total £84,716 over two years, excluding Gift Aidl £35,750 raised in November-December for a boiler, path, and lighting project Expenditure The revised depreciation policy resulted in a char8e of £184,67012024.' E13,8181, correctin8 the overstatement of non-saleable assets. This aligns with the accounting treatment of the Discovery Centre and Good Growth project. Key increases in expenditure include- Diocesan contribution: +£4,031114%1 to £31,932 Clergy and staffing.. +£4,284126.7%1, mainly travel costs Church maintenance.. £16.23712024: £6,151). primarily boiler replacement at St Just and roof repairs at St Mawes Electricity.. +S6% to £7,091 Good Growth project.. £337,107 (completion phase) Car park maintenance: £3,46412024.. £1,657). including £2,229 for machine Upgrades Administration-. E9,70412024'. E4,9731 Food and refreshment5'. £62912024.. £1441 13
The Porochiol Church Council of the Ecrle51tlSticol Parish of St. Just in Roseland and St. Mowes Annuol Reportfor the year ended 31st December 2025 Costs reduced in some areas- Organlpiano tuning.. £43212024.. £6,228) Oil.. É69412024.. £1,985) Reserves General resetves stand at £67,79712024: £59,9661, in line with Charity Commission guidance of 3-6 months, expenditure. This provides suiTicient cover for operating costs and ministry contributions in 2026. Looking AheL7d Storm Goretti18-9 January 20261 caused significant tree damage in the St Just-in-Roseland churchyard gardens, requiring ongoing remedial work. However, with a full year of café and Discovery Centre operations ahead, we anticipate a continuing operating surplus. Thonks We ore deeply grateful to all who support the Church's finances through givin& volunteering, and administration especially Steve Chapman, Alison and Julian Davy. Katie Taurins, and Discovery Centre Manager Liam Mulvin. Thanks a150 to Sue Diamond for her work in growing bookstall sales. Julian Davy and Olivia Barrington led a highly successful fundraising effort for the boiler, path, and lighting project. Julian also ensured the boiler installation was completed before Christma5, avoidin8 disruption to services. The Discovery Centre opened in March 2025, completing the Good Growth IUK Shared Prosperity Fund) project within schedule. This included-. Resurfacing the lychgate path with new lighting and electrics Construction of the centre (green roof, solar panels, heat pumps) Installation of heritage displays anil media Cafe extension and relocation of facilities New toilets and drainage Landscaping. plantin& and wildlife habitats Sally Prince played a Central role throughout, from fund raising and bid writing to delivery and content reation. Thanks a150 to Bishop Hugh and Sam Galsworthy for opening the centre. l am particvlarly grateful to Sophia Hetherington for her dedication to administration and bookkeeping. We also record with sadne55 the loss of Michael Somers, whose wisdom and 5UPPOrt to the PCC and Treasurer continues to be greatly missed. We give thanks to the Almighty for His provision. A. Prince Treasurer April 2026 14
The Parochiol Church Council of the Eccle5105ticol Porish of St. Just in Roselond and St. Mawes Annuol Reportfor the yeLTr ended 31st December2025 Independent Examinerfs Report Independent Examiner's report to the MemberslTrustees of the Parochial Church Council of the Ecclesiastical Parish of St Just in Roseland and St Mawes I report on the accounts for the year ended 310ecember 2025, which are set out on pages 16 to 25. Respective responsibilltles of Trustees and Independent Examiner The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is nol reqLfired for this year under section 144121 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 145ISllbl of the 2011 Act; and to state whether particular matters have come to my attention. Basis of Independent Examinels Statement My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerninE any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view" and the report is limited to those matter5 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 irs accordance with section 130 of the Charities Act- and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met- or 2. to which, in my opinion, attention shoLtld be drawn in order to enable a proper understanding of the accounts to be reached. Howard Frank FCA- retired 2 Kingsmead Close Teddington Middlesex TWII 9EP Date.. 22. March 2026 15
The Parochial Church Council of the EccleslU5tical Parish of St. Just in R05elond und St. Mowes Annuol Reportfor the yeor ended 31st December 2025 Statement of Financial Activities Statement of Financial Activities For the ear ended 31st December 2025 Unrestricted Reslricled Total Funds Funds Funds 2025 Total 2024 Notes Incoming resources: Voluntary income Activities for generating funds Income from investments Church activities 2a 88,587 38,663 3,307 10,642 375,215 463,802 38,663 7,073 10,402 816.035 16,115 8.106 10.821 2b 3.766 -240 2d Total incoming resources 141,199 378.741 519.940 851,077 Resources expended: Church activities Cost of generating voluntary income Cost of development 3a 104.543 11.492 9.958 96,783 130,015 337,996 201,326 141,507 347,954 128,075 14,437 744,844 3b 3c Total resources expended 125,993 564,794 690,787 887,356 Other recognised gains ILossesllGains on investment assets 7a 7b (4011 (552) 19531 1.941 Net income I lexpendilurel before transfers 14,805 {186,605} (171.800) (34,3381 Transfers beeen funds {34.7231 34.723 Net movement in funds {19.9181 {151.8821 1171.8001 136,2791 Total funds brought forward 87,715 198,659 287.326 321,665 Totsl funds carried forward 67,797 47,728 115,525 287,327 The charity has no recognised gains or105ses other than the results for the year as sel out above. All of the activities of the charity are classified as continuing. The annexed notes form part of these financial statements. 16
The Pt7rochiol Church Council of the Ecclesiasticol Parish of St. Just in Roselond and St. Mt7wes Annuol Reportfor the yeor ended 31st December2025 Balance Sheet Balance Sheet as at 31 December 2025 2025 2024 Notes Fix9d As$gt$ Tangible Inveslmenls 4,444 90,209 94,653 189,114 91,062 280,176 7b Current Assets Stock Debtors and prepayments Cash al bank and in hand 430 1,500 758 334.123 44.445 44,875 336.381 Llabllitles Creditors Amounts falling due within one year 124,003) 1329,230) Net Curront Assets 20,872 7.151 Total Net Assets 115,525 287,327 Represented by: Parish Funds Unrestricted Funds 11. 12 67,797 87,713 Restricted Funds 11, 12 47.728 199,614 115,525 287,327 Approved by the Parochial Church Council on and signed on ils behalf by.. Rev. Penelope Leach Priest and PCC Chair Andrew Prince PCC Treasurer The annexed notes form part of these financial statemenis. Notes to the Accounts Notes to the financial statements For the ear ended 31st December 2025 17
The Porochiol Church Council of the Ecclesiosticol Pt7rish of St. Just in Roseland ond St. Mawes Annual Reportfor the yeor ended 31st December 20Z5 Accountlng policies Basis of finantial statements The financial statements have been prepared under the Charltles Aci 2011 and In accordance with Church Accounting Regulations 2006 governing the individual accounts of PCC5, together with the current Statement of Recommended Practice. Accounting arsd Reporting by Charities. published 2014, applicable to charilies adopting the FRSSE, Financial Reporting Standard for Smaller Entities (effective 20151. We received very substantial grant incorne over the last few year5. Under Ch3ritie5 SORP IFRS 1021, grant income 15 recognised when the charity is entitled to the funds. In our case. we received much of the grant in advance to help with our cash flow but we were required to deliver proof of delivery and payment for a specific project land therefore in Restricted Funds) before the next grant payment was due. Photos of progress. Quantity Surveyor reports. proof ol payments with bank statement backup and other dgcuments were provided and we received Cornwall Council agreement that wtsrks had been met. The financial statements have been prepared under the historical cost convention except for investment assets. which are shown at market value. Items excluded from the accounts The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. In accordance with s1012llal and Icl of the Charities Act 2011 the churches in St Just in Roseland and St Mawes are excluded from the financial statements as they are consecrated property. The church hall irt St Mawes and the vicarage are excluded from the linancsal statement5 as benefice property- In previous years, the cost of works on the new car park and associated landscaping at St Just in Roseland had been capitalised and depreciated as it 15 on PCC land. However, this yearfs grant treatment requiring grant income to be Tecogni5ed in the same period as related expenditure would have meant one building being written off in two years while the car park was still capitalised. 80th the car park and the new building are not saleable and therefore it was agreed the 8alance Sheet was in-effect overstating thè valuè of assets. As a resulr. we have agreed to wriie-down the asset value of the car park by depreciating all but a few pounds. The financial statements do not include the accounts of the St Just in Roseland Charitab5e Trust (registered charity number 10577341 which are kept separately fiom that of the PCC. The trustees are a150 trustees of this charity. but it is adrninistered separatelv. Fund accountlng Endowment funds are fvnd5, the capital of which must be relained either permanently or at the PCC'S discretion,. the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the fi¥st place. However. the PCC does not hold any endowment funds at the present time. Restrlcted funds comprise lal income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donations or grants for specific PCC activity intended bv thè donor. UnrestrÉcted funds are income funds which are to be spent on the PCC'S general purposes. 18
The PGrochiol Church Council of the Ecclesiastical Purish of St. Just in Roselond ond St. Mowes AnnuGrl Reportfor the year ended 31st December 2025 Note5 to the financial statements For the ear ended 31st December 2024 Accounting policie5 Icorhtinuedl In¢omins resource5 Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC ts entitled to the use of the resource, their ulfimate receipt is considered reasonably certain and the amounts due are reliably quantifiable. The value of volunteer help received is not included in the accounts but is described in the trustees, annual report. Dividends are accounted for when declared receivable. interest as and when accrued by the payer. All incoming resources are accounted lor gross. Resources expended Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share expected to be paid over is accounted for when due. All other expenditure is generally fecognised when it is incurred and is accounted for gross. Fixed Assets Consecrated and benefice property is noi included in the accounts in accordance with $1012llal and Icl of the Charities Act 2011. The Cost of works on the new car park and associated landscaping at St Just in Roseland, ortginally pitalised and depreciated over a period of 25 year5, has now been fully depreciated as has the café The new tea rooms/café have been capitalised and depreciated over a period of 25 years. All equipment in the café has now been fully depreciated. Moveable church furnishing5 and equipment C05ting more than £1,000 are capitali5ed at cost and depreciated over their useful life. Individual items of equipment with a purchase price of £l.000 or less are written off when the asset is acquired. All items are included in the Church's inventory for insurance purposes. Investments are valued at market value at 31st Oecember. Stock is valued at the lower of cost and market value. 19
rhe Parochial Church Council of the Ecclesiosticol Parish of St. Just in Roselond ond St. Mowes Annuol Reportfor the yeor ended 31st December2025 Notes to thè financial statements For the ear ended 31st December 2025 IntorninB Resources Unrestricted General Fund Restricted Fund Total 2025 Total 2024 Income Voluntory income Planned giving Collections and other giving Tax recovered on Gift Aid Other receipts Other voluntary receipts:_ Grants received Donations. appeals etc Car park machines Legacies 20,153 6,743 5,099 -176 1,904 12,991 16.145 639 22.057 19.734 21,244 463 32,521 7,211 1,600 420 5.030 29.235 22,503 296.702 46.715 119 301,732 75,950 22,622 683.916 74.127 16,240 88.587 375,215 463.802 816,035 bj ActlVAtiesfor generotingfunds Tea Shop income Bookstall & other sales 16,939 21,724 38.663 16.939 21.724 38,663 9,201 6,914 16.115 Investment income Dividends on C8F Investment Funds Bank & CCLA Deposit Fund interest Rent lincl. Westein Power wayleavel 3,045 243 19 411 1,235 2,120 3,766 3.456 1.478 2,139 7.073 3,284 2.723 2.099 8.106 3,307 dl Church octivities Fee5 for weddings and funerals Church lettings Other income 8enerated 10.597 45 -240 10.357 45 10.136 685 10,821 10,642 -240 10.402 141,199 378,741 519.940 851.077 20
The Parochiol Church Council of the Eccle51aSticol Purish of St. Just in R05eland andst. Mowes Annuol Reportfor the yeor ended 31st December 2025 Notes to the financial statèments For the ear ended 31st December 2025 Resources expended Unrestricted General Fund Restricted Fund Total 2025 Total 2024 Expendlture Church uctivitie5 Missionary and Charitable BiViAg Education Diocesan parish contribution Upkeep of services Clergy and staffing costs incl. expenses Organist5 fees Organ/piano tuning Upkeep of churchyard (including Verger's salary) Church running- insurance Church running- electri¢lgas Church running- water Church running- oil Church maintenance Cleaning Other PCC property upkeep Food and refreshments Administration Independent Exarnination Bank charges Tea shop maintenance Depreciation car park 8.089 116 8,089 200 11161 31,932 1,717 20,323 3,772 432 4.095 5,858 7,091 840 694 31,932 2.208 20.323 3.772 432 29.491 5,858 7,091 840 694 27,901 3.205 16.040 4.010 6.228 31.400 5.186 4,529 998 1,986 6,151 3,128 491 25,396 2.542 5.536 13.695 16.237 5.536 629 9,704 750 423 629 9,738 750 449 285 56,972 144 4,974 750 660 3,484 7,099 34 26 285 56.971 104,543 96,783 201,326 128,075 The organist fees do not iefer to Graham Sluter who givès his services voluntarilv. bj Cost of generoringfunds Fund raising costs Car Park machines Miss V- Flo ga5 Depreciation tea room Depreciation adjustment tea room Bookstall cost5 purchases for resale 2,396 1,235 88 2.229 2.484 3.464 1.657 41 127,698 127,698 6,721 7.861 11,492 7.861 141.507 5,034 14,437 130,015 CJ Cost of Oevelopment Total costs at year end 9.958 337.996 347.954 744,844 125,993 564,794 690,787 887,356 21
The Porochiol Church Council of the Ecclesiustical Porish of St. Just in Roselond ond St. Mowe5 Annual Reportfor the yeor ended 31st December 2025 Notes to the financial statements For the ear ended 31st December 2025 Staff costs Total 2025 Total 2024 Unrestricted.. Administrator's 531ary Employer's pension contributions Clergy expenses 15,600 468 4,139 20,207 15,002 453 585 16.040 Reslricled- included in upkeep of churchyard expenses.. Verger's salary Gardener's salary Employer's pension contributions 9,894 9.894 1.372 331 11,596 297 10.190 Taxation The charity is exempl from corporation lax on ils charitable aclivilies. Payments to PCC Members Clergy and staffing costs includes our share of the Oversight Minister's expenses. A small amount of the expenses paid to the incumbent may have related lo her services as Chair of the PCC. No other payments or expenses were paid lo any other PCC member, persons closely connected lo them. or related parties. Fixed Assets al Tangible Burial Car park & Tea Rooms ground grounds & Equipment Total 2025 Total 2024 Cost Cost al start of year 107.202 196.992 304,194 296.794 Additions 7,400 Disposals Cost al end of year 107,202 196.992 304,194 304,194 Depreciation Depreciation at start of year 45,787 69,293 115,080 101.260 Charge for the year S6,972 127,698 184,670 13,820 Disposals Depreciation at end of year 102.759 196,991 299,750 115080 Net book value al end of year 4.443 189,114 Net book value al start of year 61,415 127,699 189.114 195,534 See also note 1 above. 22
The Porochiol Church Council of the EcclesiasticGrl PGrish of St. Just in Roseland ond St. Mowes Annual Reportfor the yet7r ended 315t December2025 Fixed Assets Icontinuedl Investments bl Unrestricted General Fund Restricted Fund Total 2025 Total 2024 Investments ol morket volue.. Market value at start of year 60,770 30,292 91.062 89.121 Purcha5e5 at cost 21,813 19,413 41.225 Disposals Net Ilosse5l/gains 119,4131 13011 121,8131 141.2251 IS521 18531 1,941 Market value at end of year 62,869 27.340 90.209 91,062 Investments are held with C8F Church of England Funds. Unrestricted General Fund Restricted Fund Total 2024 Total 2023 Investments ot cost.. Cost at start of year 45,000 29.274 74,274 74,274 Purthasèd durin8 year Disposals 14,092 14,092 125.7981 125.7981 Cost at end of year 59,092 3.476 62.568 74,274 Global Equity Income Fund Property Investment Fund Fund 14umber of shares Fixed Interest Securitie5 Fund Inve5rment holdNngs.- iestricted Numberor No. o15hares No. ol shares Unlts held at start of year Purchased during year Disp05a15 Units held at end of year 3.077 268 296 268 296 8411 466 3.077 8411 Global Equitv Income Fund Number of shares Property Investment Fund Fund Fixed Interest Securities Fund NO. of shares Investment holding5.- unrestricted No. of shares No. of shares Units held at start of year Purchased during year Disposals Units held at end of year 26.790 1.201 268 296 1.173 9,520 466 8,411 1,109 466 26,790 Stock Total 2025 Total 2024 Stock represents bookstall items fo¥ iesale. valued at the Igwer of cost and market value. 430 1,500 23
The Pofochiol Church Council of the Eccle510Sticol Porish of St. Just in Roselond ond St. Mowe5 Annuol Reportfor the yeor ended 315t December 2025 Debtors and prepayments Total 2025 Total 2024 Gift aid tax recoverable Prepayments and accrued income 758 758 io Liabilities Amountsfulling due in one yeur.- Accrual for Independent ExamineT'5 fee Other creditors (Restritied funds) Loan from diocese Total 2025 Total 2024 750 8.253 15,000 24,003 750 228,480 loo,000 329.230 li Fund5 Opening Income Expenditure Transfers Gains Closing Restricted.. GG - Good Growth Fund 18,4631 21KJ.710 8,732 2,213 9,080 30.098 9,497 158.6601 4,351 I,ioi 321.049 172 339,754 154,423 491 12,168 146,2701 115,0001 189 Patricia Holmes Fund Anne Hadjuk Fund Mccrum Fund 238 15521 7,927 2,213 Companions Fund St just Refurbishment Fund St Mawes Refurbishment Fund St lust Garden Fund 654 19,7341 305 41.721 3.548 12.426 42,189 1,160 26,894 29,935 11,885 5,127 4,351 I,ioi 78,254 St Just Organ Fund Youth Club Agency collection (see below) Restrictèd Totals 11.0671 378,741 11161 564.795 198.659 34,723 15521 47,728 Unrestricted- General fund 86,014 1,701 141.199 125,992 133.0221 11,7011 14011 67,797 Unrestricted- Café Redevelopment Designated Unrestricted Totals 87,715 141,199 125,992 134.7231 14011 67.797 Totals 286.374 519.940 690,787 19541 115.525 A correction has had to be made to a discrepancy on Agency collections. Agency shouldn't be recorded as income or expenditure. But in previous years going back to 2015. journals were recorded against income or expenditure. This year we made adjustments to remove these imbalances which is why the report closing column has no totals for Agency collection. Making the change this year will eliminate the imbalances going forward. Last yearfs accounts showed a closing balance of £287,327 which was overstated by £953 and so the closing balance should have shown £286,374- which is correctly shown in the figures above. Restricted 199,614 287,327 19551 19531 £ 198,659 £ 286,374 Unrestricted 87,713 Total Last yearfs published closing balances Agency corrections (multiple years) Adjusted opening balance £ 87,715 Totals based on last yearfs balance b/f 287.327 S19,940 690,787 19541 115,525 24
The Porochial Church Council of the Ecclesiosticol Porish of St. Just in R05elond ondst. Mowe5 Annual Reportfor the yeorended 31st December 2025 The figure of 154,423 for expenditure in Note 11 above relates to the decision to depreciate the Fixed Asset balances so much this year. This showed a problem with a big negative balance on the St JLtst Garden Fund. As the Patricia Holmes and Companions Funds were also for St Just. fund transfers were made from these to the St Just Garden Fund to compensate. Shares held in the Garden Fund were exchanged for ¢ash at value and then General Funds were then applied to the remaining deficit. Fund Purpose5 The Patricia Holmes Fund was for spending on St lust Church and Gardens and was used to continue work on the new car park, tea rooms and burial ground. The Anne Hadjuk Fund is for the provision of altar flowers at St just Church annually on the Sunday nearest to 18th September in memory of Jamie Keiner. The Mccrum Fund is for the upkeep of the area outside St Mawe5 Church. The Companions Fund comprises funds raised by friends of St Just Church who support church activities at the St Just Chur¢h. The St Just Refurbishment Fund was established in 2007 and is for the maintenance ol the fabric of the church. including the new car park and burial ground at St Just in Roseland. This fund h35 received monies collected for a recent appeal for help to replace the boiler. path and lights at St lust. The St Mawes Refurbishment Fund 15 for the rnaintenance of St Mawes Church. The St Just Garden Fund 15 for the maintenance and upkeep of the gardens in St Just. The St Just Organ Fund 15 for the replacement or refurbishment of the St lust Church organ. The Youth Clvb 15 for expenditure on rhe new club for young people in the parish. The Good Growth Fund is for grant income from Cornwall Cotjncil and related expenditure on the Interpretive / Discovery Centre. café works, rnain path & lighting works. 12 Analysls of net assets between funds Unreslricled General Fund Reslricled Fund Total 2025 rolal 2024 Tangible fixed assets 4,444 189.114 Investments Current assets Li8bilities.- Arnounls falling due in one year 62,869 12,137 27.340 32,738 90,209 44,875 91,062 336,381 {7,209) 116.794} 124,003) 1329,2301 Amounts falling due after one year Nel a55ets at 31 December 2025 67.797 47,728 115.525 287,327 13 Capital Commltment There were no capital commitments as al 31 December 2025. However, the roofer has indicated we need to repoint the ridge tiles in Sl Mawes. 14 Post Balanco Sheet event At December 2024 the PCC was in the middle of a number of projects al Si Just in Roseland - Interpretive Centre build, waste water mains connection. garden paths, ponds and lighting upgrade to LED lighting lo help with our Nel Zero Commilmenls. Grant received in advance of some payments has been allocated into 2025 accounts in line with grant standards. All requirements for expenditure for the grant were made on or before 30th March 2025 in line with the Good Growth conlr8cI. 25