PARISH of OLD FELIXSTOWE PAROCHIAL CHURCH COUNaL
TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31. DECEMBER 2025
2025
THE PAROCHIALCHURCH COUNCIL
OF THE ECCLESIASTICAL PARISH OF
OLD FELIXSTOWE
CHARITY REGISTERED No. 1141751
TRUSTEES. ANNUAL REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31st DECEMBER 2025
Page l of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNaL
TRUSTEES REPORT AND FINANCIAL STATEMENfs FOR THE YEAR ENDED 31° DECEMBER 2025
Contents
Page
Reference and administrative details
Trustees, Report
4-8
Statements regarding Members
Independent Examiners, Report
io
Statement of Financial Activities
li
Balance Sheet
12
Statements of A55ets & tiabilit￿S
13
Fund Movement byType
14
Analysis of Income & Expenditure
15-16
Notes to the Financial Statements
17-23
Page 2 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THÉ YEAR ENDED 31" DECEMBER 2025
NAME: The Parochial Church Council of the Ecclesiastical Parish of Old Felixstowe.
OTHER NAMES: Old Felixstowe. Saints Peter & Paul with Saint Andrew and Saint Nicholas
and Parish of Old Felixstowe
REGISTERED CHARITY NUMBER:
1141751
PARISH OFFICE:
Old Felixstowe Parish Office,
Saint Andre￿5 Church.
Saint AndreWs Road,
Felixstowe,
Suffolk.
IPII 7EB
BANKERS:
Barclays Bank PLC
CCLA. CBF Church of England Deposit Fund
INDEPENDENT EXAMINER:
Mrs. H. Rumsey FCA (Dch A),Ensors Chartered Accountants
TRUSTEES
Served
To
Name
Rev C Hood
Mrs, J R Jones
Mr. S C Rogers
Mr. M D L Van den Ende
Mr. R Copestake
Mr. R A Cornwell
Mrs. R L Cornwell
Mr. M Dean
Mrs. J Macpherson
Mr.AJ Peats
Ms N Roberts
MrsA Smith
Rev G South
Rev. D White
Mrsj Adam
Mrs. S Wright
Office
Chairman
Churchwarden
Churchwarden
Treasurer
From
All year
All year
I" Jan 2025
All year
All year
All year
ISI Jan 2025
All year
All year
All year
18th May 2025
I" Jan 2025
All year
All year
All year
All year
th
18 May 2025
Ih
18 May 2025
18" May 2025
Curate
Page 3 of 23

PARISH of OLD FELIXSTOWE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THÉ YEAR ENDED 31" OECEMBER 2025
The Trustees present their report and the unaudited financial statements of the charity for
the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set
out on pages 17 to 19 and comply with the Charities Act 2011 and 'Accounting and Reportin8
by Charities.. Statement of Recommended Practice applicable to Charities preparing thelr
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 1021.
STRUCTURE, GOVERNANCE AND MAP4AGEMENT
This charity 15 governed and constituted under the laws applicable to Parochial Church
Councils within the Church of England, the Parochial Church Council Powers Measure.
The Parish of Old Felixstowe elects members to tts church council IPCC) at an Annual
Parochial General Meeting, and members of the PCC automatically become trustees. Anyone
living in the parish and those whose names are on the electoral roll of the parish are eligible
to attend and vote at that meetin8.
The parish exists to promote Christianity, prlnclpally in Old Felixstowe. accordin8 to the rites
and formularies of the Church of England.
The parlsh is constituted to provide regulari public services, principally on Sundays, and the
occasional offices of bapt15m, matrimony and funeral, and provides buildings that are open
to the public for the comfort of religion. These buildings are available to local organisations
for events that benefit the local community. The parish also donates to other charities that
provide Services founded in Christianity to members of the public In the United Klngdom,
locally and otherwise, and overseas.
AIM AND PURPOSE
The Parochial Church Council IPCCI of Old Felixstowe supported it5 Vicar, Rev. C.A. Hood, to
provide the whole mission of the Church of England In northern and eastern Felixstowe. To
help achieve this, it maintains and opens for public worship the church buildings of Saints
Peter & Paul. in Church Road; its daughter church, St. Andrew. in St. Andrews Road and (the
un<onsecratedl St. Nicholas at Felixstowe Ferry. The PCC als0 maintains the Church Hall in
St. Andrew's Road. and has beneficial ownership of St. AndreNrfs House, 10, Fleetwood Road,
adjacent to the church.
OBJECTIVES
The PCC is committed to encouraging people to participate in worship at its three churches
and thus become part of the church family. It catersfor differing styles of worship and church
fellowship within the parish by diverse services on Sundays and weekdays as well as the use
of church buildings at other times by group5. The parish holds services for the whole parish in
55. Peter & Paul and St. Andrew and St. Nicholas during the summer months.
Page 4 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR TrIE YEAR ENDED 31° DECEMBER 2025
PUBLIC BENEFtr
When planning its activities for the year, the PCC and Vicar have considered the Charity
Commission's guidance on public benefit and in particular the specific guidance to charities
for the advancement of religion. They have tried to enable ordinary people to live out their
faith as part of this parish's community through:
Worship and prayer. teachin8 the Gospel and developing the congregation's
knowledge of and trust in Jesus;
Pastoral care for those living in the parish,.
Support of work amongst young people of both the parish and within the town of
Felixstowe;
Support of outreach and missionarywork
The Trustees consider that they are fulfilling the requirements to deliver a public benefit.
REVIEW OF THE YEAR
The parish has continued to hold and develop public services throughout 2025. We met on the first
four Sundays at 09.'30 and 11.00. and at 08:iXJ three times a month and on the fifth Sunday all
congregations are Invlted to meet for worship tO8ether at St Andrews. Evening 5ervice5 were held
once a month and through the 5ummerthese were held weekly at St Nicholas. Each con8re8ation
has a different style and 5trutture that allows people to encounter God's love and grace in a
variety of forms.
We met in the church every Monday for Evening Prayer and on a Thursday for Morning Prayer. On
a Tuesday morning we met to pray for growth. These prayer services attracted between 3 and 15
people regularly. We hold a monthly prayer walk where we pray for different parts of the parish. A
Holy Communion Service is held weekly on a Wednesday. A monthly Saturday morning group
meets for Theolo8y book group, to explore a range of interesting and challenging books, and for
contemplative prayer.
Our church building5 have been open for private prayer and public worship. as well as for
weddings. funerals and baptisms.
They are also used by the wider community throughout the week. Groups meet for prayer and
Bible Study, for tea and chat. for singing. si8nin8 and stories and the community Pop Up Shop
continue5 to meet to support our community. St Peter and St Paul is the base for the new Parish
Nursing ministry. Men's breakfast is held monthly on a Saturday and is thriving.
Parish Nursing thls year has continued to develop~ and in 2025 the team put together a profile for
a paid lead parish nurse. and towards the end of the year we began employing Dana for a day a
week In that role. The rest of the team continue in their voluntary roles.
Continued contact with primary schools h35 been developed in the parish, providing a55emblies
and lessons both in school and church. We had the prrvilege of hosting Christmas services for the
schools in the parish. We are increasingly being asked to deliver lessons in the church to support
RE. especially 5UPPOrting Fairfield Infants school. A great team is developing to help plan and
deliver these.
Page 5 of 23

PARISH of OLD FELIXSfowE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEME1￿5 FOR THE YEAR ENDED 31" DECEMBER 2025
At the 09.'30 service we have the monthly all age service, which families are beginning to attend,
some through contatt with the singing. signing and stories group and schools work. On a further
Sunday at 09'.30, Explorers is offered. a Sunday groupfor children of primary school age.
We held two courses to help people who are exploring or returning to faith. These were well
attended and we will look to offer further opportunities in this area goin8 forward. Towards the
end of the year, it was clear there was a need for further small groups to be established. We are
grateful to those who have been prepared to offer to host and lead these groups.
Home visiting has continued and elder5 continue to be involved in taking prfrcon%Yrated Holy
Communion monthly to those who can't get to the church buildings. This has helped to maintain
contact and along with regular OVDS of services being produced and distributed sees the church
seekin8 to reach out and keep in touch.
Pub Theology has continued at the White Horse with a committed small group meeting together.
This is an opportunity to explore a range of topics in a relaxed atmosphere over a drink. It has
helped develop contart with the wider community and built relationships.
The work to extend the Garden of Remembrance, was completed in early 2025 with an opening
servlce which was well attended. A dedicated team ha5 been established to help maintain the
Church yard at St Peter and St Paul. Advice from Caring for God's Acre is being followed to help
with the ongoing management and development of the church yard.
The church hall is used by a pre-school 8roup throughout the year.
St Andrews house contlnues to be let out, managed by a local lettin8 a8ent.
TRusfEES
The Trustees of the charity are detailed on page 3 of this report.
APPOINTMENTOF TRUSTEES
When a vacancy occur5 for a trustee. the remaining trustees seek to appoint an individual with
skills and experience. which they feel. will be of benefit to the charity.
On appointment, new trustees are given copies of the latest Annual Report and Account5.
There is no forrnal induction and training programme, but individual trustee5 attend 5eminar5
to update themselves when they feel it necessary.
MANAGING RISK
The Trustees have considered the major risks to which the church is exposed. and systems
have been established to mitigate those risks. These procedures are regularly reviewed to
ensure that they still meet the needs of the charity.
In particular, to minimise any financial risks the trustees seek reputable banks and other
investment institutions into which they place funds. The performance of their investment are
reviewed.
Page 6 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEMEiif5 FOR THE YEAR ENDED 31" DECEMBER 2025
RESERVES & INVESTMENT POLICY
The parish holds reserves in the form of Restricted. Endowment and Unrestritted funds.
A Reserves and Investment Policy has been developed to manage the financial assets of the
parish. During the annual Financial Review, a balanced budget is set for the upcoming year,
whereby any shortfall in predicted income vs predirted expenditure will be met by an
allocation from carried-forward surplus assets. In addition. a Reserve of £36.O¢XI will be
allocated as contingency against unexpected higher costs as the budget 15 executed through
the year. A formula for determining the Reserve is defined in the Policy. The Reserve will be
held in a separate readily accessible financial account from that used for the parish's day-to-
day running. The balance of the surplus financial assets will be maintained as a mix of mid-
and long-term investments, Wlth the goal of producing capital 8rowth and income,
commensurate with minimising risk of capital loss.
EMPLOYMENT MAThERS
The trustees are responsible for the appointment of employees and other related staff
matters, includin8 determinin8 salaries.
FINANCIAL POSITION
A deficit of £40,833.68 arose in the year compared to a deficit of £16,752.20 for the previou5
year.
Funds carried forward totalled £1.109,137.69 comprising unrestricted fund £330,812.2412024.'
£351,433.90>, designated funds £653,351.5112024: £ 659,433.17, restrlcted funds £89.631.90
12024.. £103,752.26) and endowment fund £35,342.04 (2024. £35.422.141.
During the year there has been considerable expenditure on St AndreWs Church and The Garden
of Remembrance in the graveyard at St Peter and St Paul.
In late 2024 the gas feed to the heating system at St Andrew's Church was condemned by the
examiner and needed to be replaced at a cost of £7.725.60. A further £4,311.36 was spent on
pew cushions to provide greater comfort and insulation to limit the effect of cold air rising from
the church floor. A150 new chairs were purchased at a c05t of £3,240.00 to replace those in the
rear seating area which had become dilapidated.
The cost of work to extend and improve the Garden of Remembrance was circa £23,000.
Page 7 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNCIL
TRUSfEES REPORT AND FINANCIAL STATEMENfs FOR THE YEAR ENDED 31" DECEMBER 2025
GOING CONCERN
The trustees have a reasonable expectation that the charity has adequate resources to
continue operating for the foreseeable future.
Approved and signed by order of the Trustees.
C.A. HOOD
VICAR
Date If10g/z6
Page 8 of 23

PARISH of OLD FELIXSTOWE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2025
srATEMENTS REGARDING MEMBERS ETC
srATEMENT REGAROING MEMBERS, BENEFITS
With the exception of those mentioned below no member of the Council nor any person
connected to them benefited from any contract or work awarded or payment made by the
Council during 2025.
Clergy {3 trustees) received re-imbursement of £544.98 for out4)f-pocket expenses incurred
in their duties durin8 2025 {2024: £210.48-3 trustees).
Agrant of £1440 was made to a charity, of which Mr A Peats and Reverend Hood are also trustees
12024: £1,525).
A 8rant of £1440 wa5 made to a charity. of which Reverend White is also a trustee12024:
£1.5251
The wife of a trustee manage5 the Parish Nursin8 service and provides nursin8 care. No
remuneration is paid to her In that capacity.
srATEMENT REGARDING TRUSTEES, CONTRIBUTIONS
Durin8 2025 the trustees donated £12,980 to the Parlsh of Old Felix5towe for the
f urtherance of its objertives. All of this was unrestricted in character. In 2024 the
comparative values of gifts were £11.860.
STATEMENT REGARDING EMPLOYEE'S REMUNERATION
The PCC employed two people Inot Trustees) who earned a combined gross salary of £14,743.96
12024.. One employee £12.603.601. We are claiming the Employment Allowance and no
employerfs National Insurance Contributions were paid {2024: Nill. Contributions of £415.92
were paid for the benefit of oneemployee to a pension fund during the year12024'. £378.12).
Employee benefits, therefore. did not exceed £60,(XK) durin8 the year or the previous year.
STATEMENT REGARDING EX GRATIAAND HONORARIA PAYMENTS
Ex Gratia paymentstotaling £3,06512024: £2.075} were made to the Verger and Organist
(non- PCC member51 for their duties at Church Services.
srATEMENT REGARDING VOLUNTEERS
The charitable activities a￿ mainly carried out by unpaid volunteers who cover various roles
within the church.
Page 9 of 23

**PARISH of OLD FELIXSTOWE PAROCHIAL CHURCH COUNCIL TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st ] DECEMBER 2025** 

## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF OLD FELIXSTOWE SAINTS PETER & PAUL, SAINT ANDREW and SAINT NICHOLAS** 

I report to the Trustees on my examination of the accounts of the Parochial Church Council of the Parish of Old Felixstowe (the charity) for the year ended 31st December 2025. 

## **RESPONSIBILITIES AND BASIS OF REPORT** 

As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. 

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145 (5) (b) of the Charities Act 2011. 

## **INDEPENDENT EXAMINER'S STATEMENT** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- l. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the 

examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 


Mrs. H. Rumsey FCA (Och A) 16 April 2026 Ensors Chartered Accountants Connexions 159 Princes Street IPSWICH IPl lQJ 

Page **10 of 23** 



PARISH of OLD FELIXSTOWE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31" DECEMBER 2025
Statement of Financial Activitie5
2025T+xII
2024Toial
Intome and endowments from:
Donations and legacies
112,589.12
Income from ¢harrtable
activfties
7.867.67 535.0)
120.991.79
99,544.53
9,488.81
1.093.48
10,582.29
11,338.63
Other trading attivlties
Investments
1,204.(MJ
18,756.05
142A137.98
8,950.71
11.375.
29,286.86
10,154.71
12,276.92
30,131.05
39.264.89
171J59.84 162,424.97
Totsl IrKome
Expendlture on:
Ralsln8 funds
Expenditure on charltable
actlvities
Other expenditure
Total expendilure
21.63
161.282.35
26,153.85 14,655.36
202,091.56 168,553.58
10.601.96
36.75511 I4￿36
10.601.96
10,601.96
211693.52 179,177.17
161282.35
Net lexpendlture)Ilncome 11924Q371
17868.95) 1141
(40J33.68) {16.752.20)
Tran5fer5
Gross transfers between
funds- in
Gross transfers belAveen
funds- out
ILossllGain on investment
assets
74.CKI
1,461.29
1.535.29
15,449.69
11,461.291
174.(Kll
11,535.291 115,449.691
180.101
180.101
1.717.77
Net movement In fvnds
120,631.661
16.081.6611141J)361 180.101 140.913.781 115,034.431
Totsl funds broutht
forward
351A33.9)
659A33.17 103,752.26 35,422.14 1,150,051.47 1.165,085.90
Total funds carrled
torward
330I12.24
653351.51 89,631.￿? 35342.04 1,109.137.69 1.150,051.47
Page 11 of 23

PARISH ot OLD FEUXSTOWE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANaAL STATEMEKfs FOR THE YEAR ENDED 31" DECEMBER 2025
Balance Sheet
SLiternent of assets and Ilabilities
2025 £
2024 £
l Flxed assets
Tangible assets
2 Investments
S85,6￿.12
35.342.04
620.942.16
596.202.08
35.422.14
631,624.21
3 Current assets
Debtors
Cash At Bank and In Hand
14,106.n
480,030.89
494.137.61
15.260.02
511,794.58
527,054.60
4 Llabilltles
Creditors.. Amounts Falling Due in One Year
5,942.08
,627.35
5,942.08
8.627.35
488.195.53
518,427.25
1,109,137.69 1,150.051.25
Net current assets less curyent Ilabllllles
Total assets less cunent IlabllltSes- Pa8e 13
Unrestrlcted
General Funds
Deslgnated
Benefice Fabric & Infrastrutture Fund
Garden of Remembrance & memorial plaques
LadybSrds
On Goin8 Learning
Parish Nursing
POP UP SHOP
St Andrews Hall Fund
St Andrews House Fund
St Peter & Paul Graveyard Designated Fund
St Peter & Paul Streaming
Aestrlcted
330,812.24
351,443.90
19,775.14
49.99
548.90
2,430.36
3,159.21
8,176.08
193,754.96
409.793.96
5.062.79
10.600.12
19,775.14
3,(KK).(M)
1,793.49
4,750.19
192,S39.82
401,625.72
15.046.73
21.202.08
Re5tTlCted- Organ Fund
Restricted- 5t Andrew5 Church Fabr1¢ & Infrastrurture Fund
Restricted - St P & P Fabric & Infrastructure Fund
Endqmmènl
Endowment . St Peter & Paul Graveyard Fund
Fund of the Churth
2,314.88
68.425.52
18,891.50
2,314.88
82,813.38
18.624.(KJ
35,422.14
35,422.14
1.109.137.69 1,150,051.47
C A Hood-vicar
M Van den Ende-Treasurer
Page 12 of 23

PARISH of OLD FELIXSfowE PAROCHIAL CHURCH COUNaL
TrUSTEES REPORT AND FINANCIAL STATEME1￿5 FOR THE YEAR ENDED 31. DECEMBER 2025
Statement of Assets and tiabilities
2024£
Flxed Asset. Investments
Oliver CCLA Investment
Fund
Churchman CCLA Deposlt
Fund
28,901.92
28,538.52
28,538.52
6.803.52
6,803.52
6,520.22
Total
Flxed A55et- Tanilble Assets
St Andrews House
St Andrews Hall Irestatedl
Equlpment
35,342.04 35.342.04
35.422.14
385,(XK).(K)
I90,￿M].(X)
10,6CMI.12
Total
585.61x1.12
Current assets- Cash at bank and lfi Hand
Barclays Current Account
14,110.67 9.202.55113,868.421
Barclay5 Savings Account
{9.911.931 40.617.63 19,880.38
Cash in Hand
o.oi
385,LXX).LX) 385,IJXI.(M)
I9).(x￿.CQ 190.C(KJ.(K)
10,600.12
21,202.08
s85.6￿.12 596,202.08
9.444.80
50,586.08
o.oi
6,233.77
85,560.80
o.oi
Totsl
Current assets- debtors
Accounts Recelvable
4,198.75 49U1.18 6.011.%
60,030.89
91,794.58
12,381.51 1,725.21
Total 11381.51 1.725.21
14,106.72
14.106.72
15,260.02
15.260.02
Current assets-
The CBF CofE Oeposit
Account
420,(th.00 420,000.1)O
320,￿)0.(￿l 16.206.CXI 83,794.(1)
Total 320mO.LKI 16206.CKI 83.794.IYI
Llablllty- A8en¢y Accounts
Agency collertions
420,1YXI.(KI 420,(￿.[￿1
174.06
174.06
74.10
Total
Llablllty- Credltor5: Arnounts fallln8 due In One Yeaf
Accounts Payable
5.768.02
5,768.02
,553.25
Total
5.768.OZ
5,768.02
8.553.25
Net total assets 330￿12.24 653,351.51 89,651.￿ 35342.04 1,109,137.69 1,150,051.47
174.06
174.06
7410
Page 13 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNaL
TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31° DECEMBER 2025
Fund movement summary
Openln& Incomlry Out801￿ Trnnsfers loss
Journals aoslns
Beneflce Fabric &
Infrastrurture
Designated 19,775.14
Garden of Remernbra￿e
19.775 14
Designated
.48 ￿57
4999
Ladyblfds
Designated
Organ Fund
Restricted
2.314.88
2,314 88
On Goln8 Learnlnl
Designated
Parlsh Nurslng
3.rrn.oJ
2.430 36
Des18nated
1,793 49 3.298 ￿) 1.932 28
3.159 21
POP UP Shop
Desi8nated
St Andre￿S Fabrlc &
Infrastrurture
4.750 19 4.524.77 2,(04 09
965 21
8,170.08
Restricted 82.813.38 367.9)
14.￿5.
08.425.52
St Andrev/s Hall
Desi8nated 1W2.239.82 6.950.71 7.435 $7
St Andre￿$ House
193,7S4 96
Desi8nated 401,625 72 11.375 CQ 3.￿ 78
409,793.96
StP&PFabrlc&
1nfrastTuc￿re
Restricted I8,824.￿ 2873J
18.891.50
St P & P Graveyard
Endowmerf 35.422.14
{80.101
35,342 04
St P & P grave￿rd
Desi8nated 15.W.73
IcM).O) 10.083.94
5,Gfj2.79
Streamln8
De5i8nated 21,202.08
10,801.96
10.600.12
General Fund
351,433 ￿ 142.037.98 161,282 35 {1.387.2911
330,812.24
GrandTotsl 1.150,OS1.47 171.859.84 212,693.52
{80.10}
1,109,137.69
Page 14 of 23

PARISH of OLD FELixsfowE PAROCHSAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEME￿5 FOR THE YEAR ENDED 31" DECEMBER 2025
Analysis of income and expenditure
Unrestrfcted Oe51inated Re5trScted EndThiment 2025 £
2024 E
INCOME AND ENDOWMENTS FROM:
Donation5 and le8acies
Gift Aid Giving
Other Planned Giving
Weekly Offering5
Recurring Donations
Non Recurfin8 Donations
Gift Aid Recovered
Le8acies
Non Recurring Grants
LPWS VAT Recovery
59,271.50 3.6LM).(M)
16.076.28 6￿.[mI
12.802.07
62.871.50 54.031.¢JI
16,676.28 9,035.¢J)
12,802.07 10,071.58
64.87
6.159.02 4,394.14
20,346.39 14,656.10
220.93 7.291.84
623.IX)
3.394.35 2.229.67 $35.CQ
19.531.39
815.IXI
220.93
6UU)
1.287.60
Totsl$ 112.589.12 7￿67.67 535X(I
Incorne Irom ¢h•rltsble actl¥ltles
Pop up Shop
Weddin85 Funerals
Memorials
Other Income
1.287.60
120,991.79 99,544.53
2,474.21
2,544.11 3,723.83
7.014.60
474.68
7.489.28 7.524.80
548.90
90.
Tots
Other tr•dlnq artl¥ftles
Fund Raising
St Andrews Hall Fèes
9A88.81 Im3A8
10,582.29 11,338.63
1,204.IXI
1,204.(KI 4,215.tXJ
8.950.71 8.061.92
10.154.71 12,276.92
8.950.71
I20&￿ 8,950.71
Tota15
Imiestments
Dividends & Interest
St Andrews House flental
11,375.(Ll
Tots15 18,756.05 11.375.00
Grnnd tota15 142,037.98 29.286A6 535JKI
18,756.05
18.756.05 28,164.89
11.375.LKI 11,100.
30,131.05 39,264.89
I71￿59.84 162,424.97
20Z4
I37￿¢3.92 15,381.05
162N24.97
Page 15 of 23

PARISH of OLD FELIXSTOWE PAROCHIAL CHURCH COUNaL
TRusfEES REpoKf AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31. DECEMBER 2025
Unre•trict•d Oesign•led Regtricted En(kn￿￿ 2025 £
2024 £
Expendlture on:
Fund Rai5in¥ ActIvit￿S
Secular Charitfjes
Pop up Shop
Parish Share
Admlnistrative Officer Costs
Organist Fees
Gardener Fees
Ver8er5 FeÈs
Cler8y Workin8 Costs
As515tant C￿rKYC0sts
Mlsslon & Otstreach Expenses
St Andrews Church Insuiance
St P & P Church Insurance
St Nlcholas Church Insurance
Upkeep of Servlces
Copier Related Costs
OtherAdmini5tratNe Cost
Chufch Cleanin8 & Repairs
Upkeep of Church Grounds
Other Support Costs
St Andrews Church Util￿1¢$
St P & P Church Utilrtle5
St Nlcholas Church Utllltle5
Communlcatlon Costs
21.63
7.232.52
1,633.56
82,280.04
14.455.88
2.564.57
672.LX)
7.232.52
7,625.
3,697.65
3,199.24
82,280.04 80,454.96
14.455.88 12,981.72
2,564.57
1,575.tM)
672.
sl￿.0)
Iw.(y&
17S.38
494.98
494.98
2.451.92
2,337.37
2.530.52
446.64
13,699.79
1.246.70
6.396.69
1.754.40
2S,BIS.44
Y*9)
3,738.43 10,674.72
2,757.84
2.497.24
433.05
260.44
1,177.64
1.478.59
4,214.95
5,504.46
1.499.62
1.456.77
2,E113.Y) 1,786.¢X)
786.76
7t￿.(0
1.365.LYJ
1.055.rKI
832.32
3,870.IXJ
35.10
1,643 92
2,136.17
2.313.58
347,87
6,195.25
1.331.SO
6.268.35
2.451.92
2.337.37
2,530.52
7.120.43
1,246.70
6,296.69
1.754.40
I5,611.(￿ IOJbl.38
5419)
657936
2,695.91
3,738.43
2.757.84
433.05
1.177.64
St Andrews Hall ut11￿leS
St Andrews Hall Insurance
St Andrews Hall Minor Repairs
St Andrews House Insurance
St Andrews House A8ent Fee
St Andrews House Maintenance
Fees Churchyard Max*ns
Governance COAS Inote81
St Andrews Churth Malor
Repalrs
St P&P Graveyatd Upkeep
Totals 161.282.25
4.214.95
1,499.62
1,721.IXI
786.76
1.36S.IKI
1.055.CQ
1,332.CQ
5,571.
1.349.20
3,630.
3,870.
24&59
255.45
.04 LCn170
202.091.56 IW553.58
26.153AS
14.655.36
Other eXPer￿tur•
Streamin8
Depreclatlon Inote 11
oiheT expendttureTtitals
10,601.96
10.601.96
10.601.96 10.601.96
10.601.96 10.601.96
xpendlture Grnnd totsl$ 161.282.25
2024
150.022.39
36.755.81
212.693.5Z 179.177.17
29.154.78
179,177.17
Page 16 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEMEpifs FOR THE YEAR ENDED 31. DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS
ACCOUNTING pouaES
BASIS OF PREPARATION OF ACCOUNTS
The accounts have been prepared In accordance with the Accounting and Reporting by
Charitie5'. Statement of Recommended Practice applicable to Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland FRS 102.
The accounts have departedfrom the Charities. (Accounts and Reports) Regulations 2CM)8only
to the extent required to provide a 'true and fair. view. This departure has involved followin8
Accountlng and Reporting by Charities Statement of Recommended Practice appllcable to
charities applying FRS 102 rather than the version referred to in the regulations which has
since been withdrawn.
The accounts are prepared in sterling, which is the functional currenci. Monetary amounts
are stated in pounds and pence. The accounts have been prepared on the going concern basis
as the Council have a reasonable expettation that the Church has adequate resources to
continue operatin8 for the foreseeable future.
The Parish of Old Felixstowe Parochial Church Council meets the definition of a public benefit
entity under FRS 102. Assets and liabilities are initially recognised at historical cost or
transaction value unless stated in the relevant accounting policy note5.
FUNDS
Unrestricted funds are funds of the PCC that are not subject to restrlction on their use and are
able to be applied by the PCC for general purposes.
The PCC may designate unrestrlcted funds for a particular purpose as a matter of internal
financial discipline.
Restricted funds are annotated on their use.
Endowment funds are restritted funds, the interest from which is to be used for purposes
specified by the funds, donors.
These accounts deal only with such transactions for which the PCC is responsible. The affairs
of groups affiliated to the church and other gatherings within it are excluded.
INCOMING RESOURCES
Collections are taken to account when received. Income from covenanted giving and ancillary
donations are taken to account onlywhen received. Incometax recoverable underthe Gift Aid
Scheme is recognised on a receivable basis. Legacies income is recognised when the PCC has
entitlement to the funds. any performance conditions attached to the itemls) of income have
been met, it is probable that the income will be received, and the amount can be measured
reliably.
Page 17 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEM8ER 2025
Recurring and nonrecurring grants are taken to account on receivable basis.
Income from charitable activities is recognised on a receivable basis.
Fundraising and income generated from other trading activities are reco8ni5ed when
received.
RESOURCES USED
Donations and grants are taken to account on voting by the PCC or payment, whichever Is
the earlier. Other costs are accounted for when the PCC'S liability for them occurs.
FIXED A5SErs
Consecrated Land & Bulldln85
These are excluded from the accounts.
No value is placed on movable church furnishings that requlre a faculty for disposal.
Expenditure on consecrated property and movable furnishin8s whether improvement or
maintenance is written off in the year of expenditure.
Other Land & Buildlngs
St Andrew's House Is stated at market value provided by a professional valuer in February
2024. The value is reviewed on an annual basis by the Trustees and professionally revalued
at intervals of no more than 5 years.
St Andrews Hall is stated at market value pThided by a professional valuer in November 2021.
Expenditure on other land and buildings is written off as incurred.
Other Flttln8s, FIMtures & Equlpment
This is written off on a linear ba515 over three years. Items less that £l,O(YJ in value are
written off when acquired. Streaming equipment is written off over S year5 On a linear basis.
IMPAIRMENTOF FIXED ASSErs
At each reportin8 date the Charity reviews the carrying amounts of its tangible assets to
determine whether there is any indication that those have suffered any impaimient loss. If
any such indication exists. the recoverable amount of the asset is estimated in order to
determine the extent of the impairment loss lif any).
INVESTMENTS
Investments are shown at market value. Differences in closin8 marketvalue from the
preceding year are taken to the Statement of Financial Activities as an unrealised movement.
Income arising from investments is accounted for on an accrual basis.
Page 18 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNaL
TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" OECEMBER 2025
FINANCIAL INSTRUMENTS
Other than the fixed asset investments. the charity only has financial assets and financial
liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are
recognised in the Balance Sheet when the PCC becomes party to the contrattual provision of
the instrument.
CURRENT ASSETS
Sums owed to the PCC are shown as debtors less any amount which may not be collectable.
Cash at bank and in hand includes cash and highly liquid investments.
ACCOUNTING EsllMATES AND AREAS OF JUDGEMENT
Estimates and judgements are continually evaluated and are based on historical experience
and other factors, including expertations of future events that are believed to be reasonable
under the circumstances. The f reehold property. 10. Fleetwood Road, is professionally
revalued at intervals of no more than five years. A professional valuer has provided a market
value in February 2024. The Hall was valued professionally in November 2021.
PENSIONS
The PCC makes payments to a pension scheme foroneof its ernployees. Contributions are
char8ed to the Statement of Financial Activities as they become payable.
LEASES
Rentals payable underoperatin8 leases are charged against income as they become payable,
EMPLOYMENT TERMINATION
There is currently no provision for contractual payments on terniination of employment in
staff contracts. If a termination becomes necessary, it wlll be dealt wlth in accordance with
circumstances and employment law in force at that time.
TAXATION
The attivities are exemptfrom United Kin8dom VATand Income taxatlon.
NOTE I: FIXED ASSETS
The PCC beneficially own5 two non<on5ecrated freehold properties.. St. Andrew's Church
Hall and St. Andrew's House.
St. Andrew's House was professionallyvalued in February 2024 and 1$ stated at a value of
£385,OIY) in these accounts.
St Andrew5 Hall is stated at market value in these accounts. This was professionally valued at
£190,000 in 2021.The PCC alsoownsst. Nicholas'5 church, a non-consecrated property at
Felixstowe Ferry. If serrfices are not held there fora period of more than one year, interest in
the property reverts to the original donor. In the PCC'S opinion the property has no market
Value to the PCC. These properties are unrestricted.
Page 19 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEMEKf5 FOR THE YEAR ENDED 31" DECEMBER 2025
NOTE I: Icontinuedl
Equipment
St Andrews
St Andrew's
Hall
Total £
Costlvaluation
Brought fOn￿ard
Revaluation
Additions
Disp0531
Carried forward
Depreclation
53,(X)7.96
385.{X￿).00
190,OChJ.(X) 628,007.96
53,IX17.96
385.IXK).(M)
190,IX*).IXi 628,IX)7.96
8rought forward
Charge
On disposal
carried forward
31,805.88
10.601.96
31,805.88
10,601.96
42.407.84
42,407.84
Wrltten down value
At 31st December 2025
10,600.12
385,¢XK1.￿)
190,(#)).IXI 585,6C#).12
At 31st December 2024
21202.08
190 OCKI.CM) 596 202.08
NOTE 2:
ENDOWMENTS
The Diocese holds certain fund5 in CCLA accounts, the income from which is for the
benefit of the parish.
Cash from these funds is shown in Saints Peter & Paul Graves & Fabric Fund
Original capital sum
OLIVER
For Maintenance of Oliver family graves and
keeping legible their lettering and benef it of $5
Peter and Paul.
Interest held at the Diocese. available to the PCC
CHURCHMAN For fabric and grave maintenance. particularly
Churchman familygraves. Trust deed held at
Diocese, available to the PCC
757
ENDOWMENT MOVEMENT IN VALUATION
Value X124 É Value 2025 £ Movement £
28.9)1.92
28.538.52
3ti3.40
6.520.22
6.803.52
35,422.14
35.342.04
OLIVÉR
CHURCHMAN
283.30
TOTAL
80.10
Page 20 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNCIL
TRUSTEES REpoirr AND FINANCIAL STATEMEpifs FOR THE YEAR ENDED 31" DECEMBER 2025
NOTE 3: DEBTORS
2024 £
2025 £
Other debtors
Prepayments
9.706.23
5,553.79
15.260.02
9.053.62
5.053.10
14,106.72
NOTE 4: UABILITIES FALLING DUE WITHIN ONE YEAR
2024 £
2025 £
Creditors
Accruals
2.911.30
5,716.05
8,627.35
1,074.83
4,867.25
5,942.08
NOTE 5: ANALYSIS OF NET ASSETS BY FUND for the year ended 31" December 2024
Unrestrlrted/
Restricted
Endowment
Total £
Deslgnated
Flxed assets
596.202.08
35,422.14
631,624.22
Current assets
423,228.24
103.826.36
527,054.60
Liabilities
Net current assets less current
liabilities
Total asset5 le$5 current
Ilabilities
8.553.25
74.10
8,627.35
414.674.99
103,752.26
518,427.25
1,010,877.07
103.752.26
35,422.14 1,150,051,47
Total funds carried forward
1,010,877.07
103.752.26
35,422.14 1,150,051.47
NOTE 6: OPERATING LEASE COMMITMENTS
On 21 Au8USt 2024. the church entered into a 3-year operatlng lease agreement in respect
of a photocopier.
The amount outstanding at 31 December 2025 was as follows:
2024 £
2025 E
648.(XJ
648.00
1,134.IXI
1,782.IXI
Within l year
More than l year
486.00
1,134.00
Payments recognised as expenditure amounted to £782.2512024'. £815.90)
Page 21 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNCIL
TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31° DECEM8ER 2025
NOTE 7: PAYMENTS TO INSTITUTIONS & INDIVIDUALS
The PCC made the following donations:
2025
2024
Overseas Mission Fellowship
TEAR fund
Church Pastoral Aid Society
BOOST Felixstowe
The Hope Trust
The Children's Society
1,440.CLI
1,440.00
1.440.
1.440.
1,440.
32.52
1,525.00
1,525.IX)
1.525.00
1.525.00
1,525.00
32.52
NOTE 8: GOVERNANCE COSTS
Governance costs of £3,870 include Independent Examination fees £3,620.12024: £3.6301.
NOTE 9: POST BALANCE SHEET EVENTS
Work to Oliver and Churthman graves costin8 £1.￿)8 was approved. An order has been placed with a
contrattor, but the work is yet to be started.
Page 22 of 23

PARISH of OLD FELixsfowE PAROCHIAL CHURCH COUNCIL
niusTEES REPORT AND FINANCIAL STATEME1￿5 FOR THE YEAR ENDED 31" DECEMBER 2025
Note 10: FUND MOVEMENT- Yearended 31 December 2024
Opening £
Incomlng £
Oul8oln8
Tr3nsfer5 £
GaIns/los￿ £
a0￿n8 £
Benefice Fabrlc
& Infiastrurture
Designated
19.775.14
19,775.14
Oryan Fund
Restricted
2.314.88
2,314.88
On Goln8
Learning
DesS8nated
3,0(M).(M)
3,OW.00
Parlsh Nursini
Designated
1,914.75
1,954.17
1.643.43
1432.001
1,793.49
Pop Up
Designated
1,280.00
4,217.53
1,265.59
518.25
4.750.19
St Peter & Paul
Graveyard
Endowment
33.704.37
1.717.77
35.422.14
St Peter & Paul
Graveyard
Designated
16.000,Crf)
47.43
1.000.70
15,046.73
St Andrews
FabrSc &
Infrastrurture
Re5trirted
82,813.38
82,813.38
St Andrews Hall
Fund Irestatedl
Designated
191.212.00
8,061.92
7,034.10
192.239.82
St Andrew5
House Fund
Designated
398,134.72
ii,Ico.¢xJ
7,609.00
401,625.72
St P & P Fabrlc
& Infrastructure
Restrirted
StP&P
Streaming
Designated
18,624.IXI
18,624.S)0
31,804.04
10.601.96
21,202.08
General Fund
364,508.62
137,043.92
150,022.39
186.25)
351,443.90
Grand Totsl
1,165,085.90
162,424.97
179.177.17
1,717.77 1,150,051.47
Page 23 of 23