EST.1910
SAINT WILFRID
BOGNOR REGIS
THE ANNUAL REPORT AND
FINANCIAL STATEMENTS FOR
THE PAROCHIAL CHURCH COUNCIL
OF THE ECCLESIASTICAL PARISH OF
ST WILFRID, BOGNOR
FOR THE YEAR ENDED
31ST DECEMBER 2025
The Annual Report and Accounts of the Parochial Church Council of the Ecclesiastical Parish of St Wilfrid, Bognor
Saint Wilfrid Church, Ellasdile Road, &ognor Regis, West Sussex P02L 2SG. Registered charity IL42723
Incumbent.. The Reverend joel Nennle
Bankers.. HSBC, 45 High Street, Bognor Regls, P021 IRU
Independent Examiners.. Independent Examiner5 LiTnited, The Grain Store
Hllls Barns, Appledram L3ne South, Chlchester, P020 7EG

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
CONTENTS
Pages 3 to 9
Trustees Annual Report
Page 10
Statement of Financial Activities
Page 11
Balance Sheet
Pages 12 to 23
Notes to the Financial Statements
Page 24
Independent Examiners Report

Saint Wilfrid o
Trustees Report 2025
Our aims and purpose as a charity
The PCC has the responsibility of co-operating with the incumbent:
To expand the church family through outreach and making a variety of
worship, both traditional and informal, available to people living in this part of
West Sussex.
To grow the congregations spiritually and in their practical daily worship.
To enable the town to see Saint Wilfrid Church as a place of welcome and
refuge, especially young families,. students away from home,. those seeking
friendship, comfort and deeper meaning to their lives in a modern world.
Our Vision Statement is to be a Beacon ot Faith, Hope and Love to this part of West Sussex.
Playing our part in seeing lives changed, churches filled and society transformed, in Jesus,
name.
What we planned to do to achieve our charitable objectives
Our work in 2025 focussed on seeing people in Bognor Regis come to know Jesus, growing
ond diversifying our Church community ond exponding the activities and initiotives thot
we undertoke, thot tronsforms society.
To fulfil our charitable objectives, we planned the following for 2025..
staffing
To ensure roles were filled according to identified need and with the
contractual flexibility to close or extend the role as required.
To continue to train a curate
Expand the reach of our compassion-based ministries
Continue strong leadership of the Lighthouse lunch and strengthening
of the volunteer base
Operate year three of the Bognor Regis CAP Debt Centre (in partnership
with other local churches)
To strengthen our links with local compassion-based ministries, such as
the Bognor Regis Foodbank.
Network and collaborate with local relevant organisations
To organise events, services and courses for those not yet part of the church
community and those exploring the Christian faith
Provide the Alpha course at a variety of times throughout the day, week
and year
Ensure festive services that would accommodate those appreciating a
variety of worshiping styles, and featuring speakers who were used to
speaking to guests
Increase the work ond reach of Wilffots

Enabling individuals and families to mark poignant and celebratory life events,
including baptisms, confirmations, weddings and funerals.
Developing and strengthening our working relotionships with other local
churches
strengthen the'core, congregations ot our Troditional ond Informol Services
Increose the number of Cornnect Groups ocross the lo¢ol oreo
Continue to supporL through the provision of storoge, meeting ond hospitality
spoce, the following..
Fomily Support Work
KingsGate Sundoy lunch
Increase and strengthen links with the local schools, especially by recruiting
Foundation Governors
Nlaintaining and developing the fabric and equipment of th8 church building
Grow and develop our volunteer teams
Public Benefit
In accordance with our duties as stated in section 17(5) of the Charities Ac¢ we have
considered the guidance provided by the Charity Commission in regard to public benefit.
Ihis public benefit is demonstrated through our activities as detailed below.
What we achieved and how we affected beneficiaries. lives
Membership
The church electoral roll was 92 at 31Èt December 2025.
Activities, Services, Groups and Events
The activities of the church centred around three primary themes..
Evangelisation and introduction to the Christian Faith
2. The Revitalisation of our Church community- Growing in understanding of
identity, in diversity, depth of spirituality, community cohesion and number,
across church services and related ministries, such as men's ministry and
Connect Groups
3. Extend our reach out to the locol community with acts of compassion and love.
Below is merely a snapshot of life at Saint Wilfrid Church during 2025 and none of that
mentioned below or that which has not been mentioned has been possible without the
invaluable contribution and commitment of our members. Many of them have committed
to regularly praying, giving financially. serving and attending regularly.
Evangelism
The Alpha Course has been our primary vehicle for evangelisation and communication of
the Christian Faith to those not yet at the church. The course was run three times in 2025,
on Tuesday evenings, for ten weeks at a time. Under the leadership of our Curate, we also
ran Alpha in Ford Prison.
Generally, every event and group that we run includes content which is distinctively
Christian. In WilfTots, this tokes the form of biblical songs and stories. At Lighthouse, this
includes a clear thought for the day based on the bible, with the occasional Christion
song. There is always the opportunity lor prayer.

Services
Our midweek service has held strong with a consistent average attendance of18 people.
The provision of refreshments following this service increases the sense of community.
Our 9.30om service which is troditionol ond liturgicol in form ottrocts on overoge
ottendonce of 40 people weekly, with numbers rising ot vorious times and seasons.
Notobly, this congregotion has diversified, including in relotion to ethnicity, oge ond
neurodiversity.
Our11.QOom service (The Gathering) continued to grow in 2025, both numerically ond
reloting to the commitment levels of the congregonts. Towards the end of the year,
overoge weekly numbers in ottendonce were 150 people (including children). This number
has increosed by opproximotely 50% since 2023.
Services ot Christmas were especiolly busy, with high numbers in attendance at OUT Corol
Services.
Our Sunday children's groups have grown, with the highest numbers being seen in the 3-7
age bracket. A monthly meal for families who attend our church has helped to d8velop
the sense of community.
Community Cohesion
Our Connect Groups lie at the heart of community membership and cohesion. In 2025 we
welcomed new overseers who are now working with Group Leaders to ensure thgy are the
first point of contact for pastoral and prayer support, and a space for discipleship.
Our respective Ministries to Men and to Women have continued, with a programme of
activities throughout the year. These ministries have been hugely beneficial in providing a
platform for social, pastoral and spiritual discipleship, os well as increasing social
cohesion.
Compassion and local engagement
In 2025, our existing Church Hall underwent a significant redevelopment project and now
operates as The Hope Centre. In addition to and as part of this redevelopment, we
welcomed the Bognor Regis Foodbank to be tenants, and with them we have created a
platform for social engagement and a continuity of care, unmatched in Bognor Regis. The
Hope Centre is fast becoming known, by guests and other local agencies, as the de-facto
place to go to receive care and find Hope.
Lighthouse Lunch remains anchored in our church calgndaT and continues to provide an
invaluable opportunity to engage with and help those locally who are experiencing
deprivation of various forms (primarily.. food, financial and social deprivation). Each week
there is a presentation from the bible along with an invitation for prayer. There are
approximately 60 people in attendance.
The CAP Debt Cer)tre continues to bring help to those facing financial hardship because of
debt. Overseen by Saint Wilfrid Church, the Centre relies heavily on the financial

contributions of local churches, as well as volunteer support. The Debt Centre works
closely with Arun Community Church, who provide HR support for our management team.
Wiiftots is one of the largest groups for toddlers and their parentslcarers in this part of
West Sussex. It is established, as a place to play and sing, and acts as an essential point ot
community for those at a similar life stage. Through this ministry, many have now been
sign-posted to other local agencies who have provided essential support. There are now
between 50-60 people (childrenlparentslcarers) in attendance. The impact of this group
is now being felt ot our Sunday Services and children's groups.
Key Personnel
Many people ore involved in the operation of the octivities of the church. Whilst, in
occordonce with the FRS 102 and the Chorities SORP (FRS 102), the economic contribution
of general volunteers is not recognised in the accounts, il it were, the figure would be a
substantial one.
Our staff during 2025 consisted of.. Worship and Ministry Support, Operations Manager,
Vicar's Assistant, Financial Assistant. Our Clergy Team consisted of.. Vicar, Curate and
Associate Priest.
Fabric Maintenance
The quinquennial report published in September 2025 stated,"The church remains in
good order structurally and is in generally good condition inside and out." Maintenance of
the building is ongoing, with work carried out both in line with our scheduled programme
and in response to emerging needs. Recurring themes include addressing wear and tear
caused by our coastal environment and the replacement of aging infrastructure. In the
past year a major upgrade to the heating and lighting system in the church sanctuary
was plonned ond completed. The new system is significantly more energy-efficient and
environmentally friendly, replacing the previous one which had reached the end of its
functional life. Our sports Holl hos been completely tronsformed into two floors housing
the Bognor Regis Foodbank on the ground floor and a reception lounge. On the first floor
ar8 offices, workstations, a lounge area and kitchenette.
Financial R•Vi•W
Summary
The Accounts for 2025 (and the comparative figures for 2024) shown on the following
pages have been prepared on the'accruals, basis in line with the Guidance and
Regulations issued by the Central Board of Finance of the Church of England dated August
2001. Investment performance was considered adequate in view of the performance of
stock Market investments during the past year.
Total church income of £313,690 was up 21.7°K, £55,869 over 2024, £257,821. Total
expenditure of £228,709 was down 3.6%, £8,639 over 2024, £237,348. The resultant

incomelexpenditure surplus for 2025 was £84,981 compared with a surplus of £20,473 in
2024.
There wos on unreolised net goin on investments in 2025 of £477 compored with o goin of
£7,136 in 2024. The overall surplus allowing for unreolised goins in investments for 2025
was £85,458, compored with o surplus of £27,609 in 2024. lrnvestments to the value of
£95,000 were sold in 2025 to port-fund the final stoges of the new heoting system in the
Church sonctuory, which was completed in April 2025.
Unrestricted planned giving, church offerings and Gift Aid receipts totalled £143,232
compared with £126,202 in 2024, an increase of 13%, £17,030.
The PCC was grateful to receive in 2025 an interim legacy totalling £27,800, compared
with £nil in 2024.
The PCC would also like to 8xpress their sincere thanks to the following grant makers who
have generously gifted o totol of £57,900 in 2025 for the development of the Hope Centre
and the installation of the Church heating system-
Benefact Trust £29,000 (Hope Centre)
Bassil Shippom & Alsford Trust £10,000 (Hope Centre)
The Beatrice Laing Trust £5.000 (Hope Centre)
Benefact Trust £4,900 (heating system)
Diocese of Chichester £9,000 (heating system)
At 31 December 2025, Cash reserves stood at £65,244 (£64,345 at 31 December 2024),
General unrestricted funds (including investments) amounted to
£388,245 (£288,761 in 2024) and restricted funds £22,733 (£36,759 in 2024).
Going Concern
After making appropriate enquiries, the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable
future. For this reason they continue to adopt the going concern basis in preparing the
financial statements. Further details regarding the adoption of the going concern basis
can be found in the Accounting Policies.
Sharing the ministry costs of the Diocese of Chichester
A large expenditure of the PCC wos the sum of £61,574 paid to the diocese for our share of
all churches, Porish Ministry Costs. This was a 76°A contribution to the Parish Ministry Costs
allocated to it.
The Parish Ministry Costs relates directly to the housing, support, stipend and pension
costs of the clergy of this parish, training ol new ordinands, a contribution to national
church funds and shared costs of the Christian family throughout the whole diocese,
including assistance towords the ministry ond vpkeep of churches less oble to monage
thon ourselves.
In 2026, the church has pledged to maintain its current Parish Contribution figure.

Reserves Policy
Maintenance ond repair of the Church building has historically been expensive and at
times unpredictable, therefore holding sufficient reserves to cover such eventualities is a
sensible precaution. Accordingly, it is PCC policy to maintain a balance on unrestricted
funds which equotes to at least 3 months unrestricted payments. This will be reviewed on
on annual basis.
In oddition, to cover known short-term obligations, it is PCC policy to maintain o balance
on free (cosh) reserves which equates to ot least 2 months. worth of normol operoting
expenditure.
Structure. Governance and Management of the Charity
pcc structure and Members
The Parochial Church Council (pcc) is registered with the Charity Commission as required
by the Charities Act 2011. The Parochial Church Council of the Ecclesiastical Parish of St
Wilfrid, Bognor was registered with the Charity Commission in England and Wales on 5
July 2011- registered number1142723. All charities are required to have governing
documents and in the case of churches within the Church of England these documents
have been agreed as being the Parochial Church Councils (Powers) Measure 1956 as
omended, which defines the principol function or purpose of the PCC os promoting in the
Ecclesiastical parish the whole mission of the Church and the Church Representation
Rules (contained in Schedule 3 to the Synodical Government Measure1969, as amended)
which determine how the PCC operates.
During the year the following served as members of the Parochial Church Council..
Ex Officio members
Incumbent- Revd Joel Mennie (Chairperson)
Curate- Dave Green
Wardens:
Mr David Holden
Mrs Jayne Tudor-Price
Elected Members:
Mrs Louise Smith (ended May 2025)
Mr Jack Evitts
Miss Glenda Richards (ended May 2025)
Mr Roger Hollingshead (ended May 2025)
Mr Jim Bartlett
Mr John Bond
Mr Steve Walden
Mrs Sue Manning- Sofeguarding Off icer
Mr Steve Tudor-Pri¢e Treasurer
Mrs Loro Mills - Sofeguording Off icer
Co-opted: None

Deanery Synod:
Jill Anderson
Bryce Anderson
Mrs Val Bond - Secretary
statement of responsibilities of the members of the PCC
The Parochial Church Council (pcc) members are responsible for preparing the PCC'S
Annual Report and financiol statements in accordance with applicable law and United
Kingdom Accounting Standards (UK Generolly Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the PCC to prepare financial
statements for each financial year that give a true and fair view of the situation of the
charity and of its incoming resources and application ol resources, including income and
expenditure, for that period. In preparing these linancial statements, the PCC members
are required to..
Select suitable accounting policies and apply them consistently;
Observe the methods ond principles in the Chorities SORP (FRS102),'
Moke judgments ond occounting estimotes thot ore reosonoble ond prudent-
state whether applicable UK Accounting Standards (FRS 102) have been followed,
subject to any material departures disclosed and explained in the financial
statements,.
Prepare the financial statements on a going concern basis unless it is
inappropriate to presume that the charity will continue in operation.
The PCC members are responsible for keeping adequate accounting records that are
sufficient to show and explain the charity's transactions and to disclose with reasonable
occuracy, at any time, the finonciol position of the chority. This enobles them to ensure
that the financial stotements comply with the Chorities Act 2011, the Charity (Accounts
and Reports) Regulations 2008, and the provisions of the charity's governing document.
They are also responsible for safeguarding the assets of the charity and for taking
reasonable steps to prevent and detect fraud and other irr8gulariti8s.
Approved by the PCC and signed or) its behalf by..
The Reverend Joel Mennie (Chair of the pcc)
Date: 1st May 2026

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2025
Un￿StrICted Designated Endowment Restricted
Funds
Funds
Funds
Funds
TOTAL
2025
TOTAL
2024
Note5
Income and endowments from:
Donations and Legacies
171,032
94,993
266.025
226,336
Charitable Activities
2b
14,778
30,000
44.778
19,246
Investment Income
2c
2,887
2,887
7,277
other Income
2d
4,962
TOTAL
Expenditure on:
Charitsble Activitles
3a
182,900
44,778
227,678
236,419
Ralsing Funds
3tJ
20
I,oii
1,031
929
TOTAL
182.920
45.789
228,709 237,348
NET INCOMEI(EXPENDITURE)
BEFORE INVESTMENTS
GAINSI(LOSSES)
.777
79.204
84.981
20.473
Galns/llossesl on
investments
5b
477
477
7,136
NET INCOMEI(EXPENDITURE)
6.254
79.204
85.458
27.609
Transfer Between Funds
io
93,230
193,2301
Net movement in funds
99.484
(14,026)
85.458
27.609
Reconciliation of funds:
Total Funds Brought Forward
288,761
36,759
325,520
297,911
Total Funds Carrled Forward
388 245
410 978 325 520
Movements on all reserve5 all recognised gains and 1055es are shown above. All of the organisatlon's operation5
are classed as continuing.
The notes on pages 12 to 23 form part of these financial statement5.
io

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
BALANCE SHEET
AS AT 31ST DECEMBER 2025
Note5
Unrestricted Designated Endowment Restricted 31-Dec-25 31-Dec-24
Funds
Funds
Funds
Funds
Total
Total
Fixed Assets
Tangible assets
Investment assets
51al
51bl
337,493
61,006
337,493
61.006
98,525
155,529
Current Assets
Debtors
Cash at bank
Total Current Assets
2,040
42,599
44.639
88
22,645
22.733
2.128
12,869
67,372
77,214
Creditors: amounts
falling due within one year
21,636
21,636
5,748
NET CURRENT ASSETS
23,003
22,733
45,736
71,466
TOTAL ASSETS less current liabilities
421,502
22,733
444,235 325,520
Credltor$: amounts
falling due In over one year
8131
33,257
33.257
NET ASSETS
388,245
22,733
410,978 325,520
Funds of the Charlty
General Unrestricted Funds
Designated Funds
Restricted Funds
Endowment Fund
388,245
388,245
288,761
io
li
22,733
22,733
36,759
Total Funds
388.245
22.733
410,978 325,520
Signed on behalf of the Trustees and PCC Members bv..
Reverend Joel Mennle
S J Tudor PrSce
Date...
5th May... .2026

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2025
I. ACCOUNTING POLICIES
Basis of preparation:
The accounts are prepared under the historical cost convention, in accordance with the Church Accounting Regulations
2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to Charitie5
preparing their accounts in accordance with FRS 102 (effective I january 20191- (Charities SORP IFRS 10211 and the
Charltles Act 2011, with the exceptlon of the valuation of freehold land and buildlngs, whlch are stated at falr value as
at 1st January 2015 and investment a55ets, which are shown at market value.
The financial Statements include all transactions, assets and liabilitie5 for which the PCC is responsible in law. They do
not include the accounts of Church groups that owe their main affiliation to another body, nor those that are Informal
gatherings of church members.
The charity meets the definition of a public benefit entity.
There are no material uncertainties about the charity's ability to continue in operation.
No changes to accounting estimates have occurred in the reporting period
No material prior year errors have been identified in the reporting period.
Funds
Restricted Funds represent lal income which may be extended only on those ￿Stricted objects provided in the terms
of the trust or the bequest, and Ibl donations or grants recelved for a speclflc object or invlted by the PCC for a
specific object. The funds may only be expended on the specific object for which they were given. Any balan
remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not
usually Invest separately for each fund.
[£%￿L￿a￿ general funds whlch can be used for PCC ordinary purposes.
Desi
nated Funds are earmarked by the PCC for particular purposes but are nevertheless still unrestrirted
as the PCC can redesignate the funds if it wlshes.
exists for the making of a contribution towards clergy stipends. The PCC ￿ceIVe5 no income.
Income recognltlon
Income 15 included in the Statement of Financial Activities (SOFA) when..
the charity becomes entitled to the income.
It is more likely than not that the trustees will receive the resources- and
the monetsry value can be measured with sufficient rellabllity.
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the
incoming resource to which they relate are received. Legacies are accounted for when the PCC is legally entitled to
the amounts due and the amounts can be estimated with sufficient accuracy. Grants are recognised on receipt, any
unspent income received for a specific purpose is shown within the relevant Fund on the balance sheet. whe￿ income
is received in advan￿ of entitlement of receipt, its recognition 15 deferred and included in creditors as deferred
Income. Dividends and bank Interest are accounted for when receivable. All other income Is recognised when it is
receivable. All incoming resources a￿ accounted for gmss.
12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
Government grants
The charity has not received government grants during the reporting period.
Donated Ser¥l¢es and Facllltles
Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided
the value of the gift can be measured reliably.
Volunteer Help
The value of any voluntary help received is not included in the account5 but Is described in the Trustees Annual
Report. Volunteers are used in all aspects of the activities of the church, including serving, readings, prayers, offertory
and collections, preparing and serving food and drlnk at church events, helping with providlng hospltslity to guests,
a55iSting in the office providing other supporting mle5, including bookkeeping, accounting and reporting.
Investment galns and losses
All gain5 and 1055es are recogni5ed in the Statement of Financial Activities a5 they arise. Realised gain5 and 105ses on
Investments are calculated as the differen￿ between sales proceeds and their opening carrying value or their
purchase value If acquired subsequent to the first day of the financlal year. Unrealised galns and losses are calculated
a5 the difference between the fair value at the year end and their carrying value. Reali5ed and unrealised investment
gains and losses are combined in the Statement of Financial Activities.
Expenditure recognition
abilities are ￿cOgnised as expenditure as soon as there is a legal or constructive obligation committing the PCC to
that expenditure. it 15 probable that settlement will be required and the amount of the obligation can be measured
reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governan
costs are allocated or apportioned to the applicable expenditure headings
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation
on the PCC. The diocesan quota or parish share is accounted for when due. Although there Is no legal obligation to
pay outstanding Common Fund, it is the pollcy of the PCC to provide for unpald amounts In these accounts. There
were no such provision5 at 31st December 2025 or 2024. All other expenditure is generally recognised when it 15
Incurred and is accounted for gross.
Costs of church activities include grants made. governance cost5 and sUPPOrt costs.
Pensions
During 2025, up to th￿e employees of the PCC were enrolled in a defined contribution workplace pension scheme.
Employer's pension contributions were £565 in 2025 (2024.. £1,009).
Tax Status
As a charity, the PCC is exempt from paylng Income and corporation tax.
Debtors
Trade and other debtors are ￿COgnised at the settlement amount after any trade discount Offe￿d.
Prepayment5 are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and In hand Includes cash and short-term highly liquid investments with a short maturity
or th￿e months or less from the date of acqulsition or opening of the deposit or similar account.
Llabllltle$ and provlslon$
Liabilities are ￿Cognised where it is more likely than not that the￿ is a legal or constructive obligation committing the
charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
Flxed assets
All tangible fixed a55et5 Costing £500 or more are capitalised and recogni5ed when future economic benefits are
probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are
measured at cost less accumulated depreciation and any accumulated impairment losses. All costs Incurred to bring a
tangible fixed a55et into it5 intended working conditlon Should be included in the measurement of cost.
At each reporting date the charity assesses whether there is any indication of impaim)ent. If such indication exists,
the recoverable amount of the asset is determined to be the higher of its fair value le55 COSt5 to sell and its value in
use. An impairment loss Is recognised where the carrying amount exceeds the recoverable amount.
Depreciation is ca1cu1ated at a rate to write off the cost of tangible fixed assets on a straight line basis over their
estimated useful lives. The rates applied per annum are as follows..
Hall fumiture and fittings
Church furniture, flttings and equlpment
Computer equipment
Mezzanine Floor
LOWD per annum
10.20010 per annum
20010 per annum
50fo per annum
Envestment assets
Investments are initially ￿COgnised at their transaction value and subseouently measured at fair value at the balan
sheet date using market prices. The Statement of Financial Activities includes net gains and losses arising on
revaluations and disposals throughout the year. The PCC does not acquire put options, derivatives or other complex
financial instruments. The main form of financial risk faced by the PCC is that of volatility in markets due to economic
conditions, the attitude of investors to investment risk, and changes in sentiment.
14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID. BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
2. INCOME FROM:
Unrestrlrted Deslgnated Restrlrted
Fund5
Funds
Fund5
TOTAL
2025
TOTAL
2024
Note5
a) Donatlons and Lega¢le$
Congregational giving
Planned givlng
Gift aid tax recoverable
Donations and Appeals
Legacies
Grants
1,494
93,429
24,175
24,134
27,800
1,494
95,369
29,803
53,659
27,800
57.900
421
78,415
21,775
89,553
1,940
5.628
29,525
57,900
36,172
b) Charitable Activities
Church Fees
Church Hall Income
Church Products and Course5
Events and Activities
Rent and Other Income from Foodbank
Other Income
Mens Ministry
Womens Ministry
3,438
1,794
3,438
1,794
2,604
8,971
220
2,840
2,127
8,806
57
258
425
30,000
38,806
57
258
425
2,194
290
14,778
30.000
44,778
19,246
c) Investments
Dividends and Bank Interest
2,887
2,887
7,277
d) Other Incomè
Insurance Claims
4,962
4.962
15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
3. EXPENDITURE ON:
Unrestricted Designated Restricted
Funds
Funds
Funds
TOTAL
TOTAL
Notes
2025
2024
a) Charltable Artlvltles
Direct costs
Card fees
Church hall running costs
Church maintenance
Church running expenses
Depreciatlon of Flxed Assets
Governance c05t5
Hire Purchase costs
Incumbents working expenses
offi￿ costs
other ministry costs
Parish contribution to Diocese
Presents and gratuities
Printing costs
Projects and quinquennial costs
Salaries
Upkeep of church grounds
Upkeep of Services
Vicarage running costs
Visiting clergy costs
1.780
11,200
9,210
17,063
27,156
2.723
2,341
35
7.697
11,310
61,574
125
200
1,680
15,922
1,800
3.924
5,788
1,372
1.786
11,200
9,210
17,063
27,156
2.723
2,341
35
7.784
28,124
61,574
L25
200
1.680
43,793
1,800
3.924
5,788
1,372
2,237
13,924
24,679
15,802
9,648
2,352
51al
898
6,286
21,522
61,574
268
179
540
61,691
1,800
7,465
4,722
832
87
16,814
1313)
27,871
TOTAL
182.900
44.778
227,678 236,419
b) Ralslng Funds
Advertising
20
I,oii
1,031
929
20
929
16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
4. DETAILS OF CERTAIN TYPES OF EXPENDITURE
2025
2024
Independent examiner'5 fees
Assurance services other than audit or independent examinatlon
Tax advisory fees
other fees Ipayroll and accountancy services)
1.320
1,260
796
516
5 (a). TANGIBLE FIXED ASSETS
Restricted Restricted
fund
fund
Restricted Unrestricted Unrestricted Unrestrirted
fund
fund
fund
fund
Total
Church
Furniture,
Furniture,
Computer
Fittings &
Fittings & Equipment
Equipment Equipment
Church
Furniture,
Fittings &
Equlpment
Furniture,
Computer
Fittings & Equipment
Equipment
C05t l-Jan-25
Addltions
Transfers
Transfers
Cost at 31-Dec-25
7,675
54,425
97,022
117,381
197,0221 1117,3811
17,6751
154,4251 118,8461
18,846
1.594
80,559
163,099
266,124
51,721
97,022
7,675
L56,4L8
117,381
54,425
252,365
18,846
20,440
429,223
Depreciatlon l-Jan-25
Charye
Transfer5
Depreciation 3L-Dec-25
4,898
315
5,2131
40,766
7,262
48,0281
17,166
1,355
18.521
1,594
150
15,022
48,028
63,200
64,574
27,156
3,202
5,213
8,415
18,521
20,115
91,730
Net book value 31-Dec-25
Net book value 31-Dec-24
148.003
325
189.165 337,493
80,409
98,525
2,777
13,659
1,680
The a55et cost transfer5 of £97,022 and £117,381 shown above reflect5 the fact that the term5 of the restriction were
fulfilled upon purchase of the assets in 2025, allowing them to be used for any unrestricted charitable purpose
The a55et Cost transfers of £7,675, £54,425 and £18,846 land the a550Clated accumulated depreciation) shown above
reflects the fact that the terms of the restriction were fulfilled upon purchase of assets in financial years 2021, 2022,
2023 and 2024 allowlng them to be used for any unrestricted charitable purpose.
The annual commitments under non-can￿111ng operating leases and capital commitments for the next financial year
are as follows:
Photocopier leasing costs £421 per Quarter from February 2023.
Mezzanine Floor hire purchase costs £2,926 per quarter from August 2025.
17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
5 (b). INVESTMENT ASSETS
Unrestricted Unrestrlcted Unrestrlrted Unrestrlcted Unrestrlrted
Igenerall
(general) Igenerall (general) Igenerall
fund
fund
fund
fund
fund
CBF
Fixed
Interest
CBF
Fixed
Interest
CBF
Fixed
Interest
CBF
Global
Eouify
CBF
Property
Fund
Church Hall
Fund
Ministry
Account
pcc
Funds
pcc
Funds
pcc
Funds
Cost l-Jan-25
Revaluation
Additions
Disposals
Transfers Out
Cost at 31-Dec-25
13,309
135
14,665
359
22,812
204
27,598
13511
iio,0001
121,000)
(16,000)
Unrestricted Unrestricted
Igener311 (general)
fund
fund
TOTALS
31-Dec-25
CBF
CBF
Investment Investment
Fund
Fund
pcc
Funds
General
Purposes
Cost l-Jan-25
Revaluation
Additions
Dlsposals
Transfer5 In
Cost at 31-Dec-25
55,633
243
21,512
11131
155,529
477
138,0001
iio,0001
195,0001
61.006
Listed investments
All listed investments are carried at thelr fair value and ￿present holdings in common investment funds. The basis of
fair value is equivalent to market value. Asset 5ale5 and purchase5 recogni5ed at the date of trade at the
transaction value. The main risk to the PCC from listed Investments lies in the combination of uncertain investment
markets and volatillty in yield. Llquldity risk is deemed to be low as all assets are traded in markets wlth good liquidlty
and high trading volume5. The PCC has no investment holding5 in markets subject to exchange contro15 or trading
restrirtions. The PCC manages its Investment risks by retaining expert advisors and operating an investment policy
that provides for a hlgh degree of diversiflcatlon of holdings wlthln investment asset classes that are quoted on
recogni5ed stock exchange5. The PCC does not make use of derivatives and similar complex financial instruments.
18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
6. DEBTORS AND PREPAYMENTS
Unrestrlcted Deslgnated Endowment Restricted
Fund
Fund
Fund
Fund
Total
Total
31-Dec-25 31-Dec-24
Accounts Receivable
Accrued Income
Gift Aid Tax Recoverable
1,269
5,669
5,931
2,040
88
2,128
2.040
88
2,128
12.869
7. CASH AT BANK AND IN HAND
Unrestricted Oesignated Endowment Restritted
Fund
Fund
Fund
Fund
Total
Total
31-Dec-25 31-Dec-24
Cash at Bank
42,599
22,645
65,244
64,345
42.599
22.645
65,244
64,345
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Unrestricted Designated Endowment Restricted
Fund
Fund
Fund
Fund
Total
Total
31-De¢-25 31-Dec-24
Accounts Payable
Accruals and Deferred Income
Hire Purchase Lease Payments
Independent Examine￿ Fees
Employer Penslon Contributlons
2,416
11,145
6,708
1,320
47
2,4L6
11,145
6.708
1,320
47
1,300
2,949
1,260
239
21.636
21,636
5,748
8. (a) CREDITORS: AMOUNTS FALLING DUE IN OVER ONE YEAR
Unrestricted Designated Endowment Restritted
Fund
Fund
Fund
Fund
Total
Total
31-De¢-25 31-Dec-24
Hire Purchase Lease Payments
33,257
33,257
33.257
33,257
The Hire Purchase Lease Payment5 relate to the Mezzanine and are payable over a 5 year time period.
9. DESEGNATED FUNDS
The PCC did not hold any designated funds during this or the previous financial year.
19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (¢ontlnued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
10. RESTRICTED FUNDS
CURRENT YEAR
8alance
01-Jan-25 Transfer In
Balance
Expenditure Transfer Out 31-Dec-25
Income
Apostolic Partnership
Love Your Neighbour
CAP
Church Heating Fund
Hope Centre Projert
18,898
3,533
14,328
33,056
3,867
133,8381
118,1161
17.4001
8,558
15,015
101,420
111,8571
11,029
102,366
1117,3811
189,6221
1941
11,704
139 289
124 993
232 519
PREVIOUS YEAR
Balance
01-Jan-24 Transfer In
Balance
Expenditure Transfer Out 31-Dec-24
Income
At>ostolic Partnership
Love Your Neighbour
CAP
Church Heating Fund
Bognor Regis Foodbank
28,430
3,744
13,456
39,011
148,5431
12111
119,7061
18,898
3,533
14,328
20,578
43,385
2,127
143,3851
12,1271
45.630
59,589
(68,460
36.759
The restricted fund5 repre5ent5 donations made for specific purposes monitored by the PCC to ensure that only
relevant expenditure Is charged against the fund.
The Apostolic Partnershlp Fund.. was set up in 2020 to capture the transactions relatlng to a 3-way partnership
between the St Wilfrid PCC, the local Diocese and Holy Trinity Brompton IHTBI with the aim of transforming the local
church and the wider community- Funds have been provided by each partner to help this happen. The PCC haslwill
provlde £50k, HTB Ivla St Peter's church in Brighton) has glven £50k and the Dlocese haslwill glve £150k. Funds will
be provided over a 3 year period from 2020 onwards. Most of the funds are used to cover staff salary costs. The HTB
funds were used In 2021 mainly to purchase a sound system for the church. The Net Book Value of those assets as at
l January 2025 was £18,116. As the restrictlon placed by the donor was fulfilled upon purchase, they have been
transferred to the general fund to be used for any charitable purpose.
The Love Your Neighbour Fund.. The Love Your Neighbour Project was also set up In 2020 as a response to the
Covid pandemic. It was funded by church members plus two HTB grants laka the Church Revitalisation Trust). It
provides on-going financial 5UPPOrt to people in need in the local community (for example through food supplie51. The
transfer of £7,400 12024.. £0) represents the fart that of the fixed assets purchased, a portion of these assets were
pald for vla restricted funds. The terms of the restrlction were fulfilled upon the purchase of the assets, enabllng them
to be transferred to the general fund to be used for unrestricted charitable purpose5.
The CAP Fund.. Thls relates to a Chrlstians Agalnst Poverty (Capl Debt Centre which was set up towards the end of
2022. It operate5 from the existing Church building with one new staff member recruited to head thi5 up. Key funding
has been received from 5 other local Churches as well as from the Saint Wilfrid congregation.
The Church Heating Fund: is a fund to cover the costs of replacing the existing wam) air heating system in the
church auditorium. It involves replacing the old gas boiler with eco-friendly Infra Red heaters and upgrading the
power supply to 3ccommocJate the new heaters. The transfer of £117,381 12024.. £43,385) represents the fact that of
the fixed assets purchased, a portion of these assets were paid for via restricted funds. The terms of the restriction
were fulfilled upon the purchase of the assets, enabling them to be transferred to the general fund to be used for
unrestricted charitable purposes.
The Bognor Regis Foodbank Fund: covers donations that the Church has received from members of the public or
congregation on behalf of the Foodbank which are then passed onto the Foodbank.
20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
10. RESTRICTED FUNDS (¢ontlnued)
The Hope Centre Project.. is a fund to develop the existing sports hall Into a two-story building that better meets
our needs as a Church and our desire to reach out to the local community. The downstairs is now home to the Bognor
Regis Foodbank and is used as a reception area and lounge. The upstairs has been converted into offices. a large open.
plan area and a kitchenette. The transfer of £89,622 12024.. £0) represents the fact that of the fixed assets
purchased, a portion of these assets were paid for via ￿$triCted Funds. The terms of the restriction We￿ Fulfilled upon
the purchase of the assets, enabling them to be transferred to the general fund to be used for unrestricted charitable
purposes.
The restricted fund5 are wholly represented by cash reserve5, current liabilities and marketable securities of the
charity as detailed below..
31-Dec-25 31-Dec-24
Tangible Fixed Asset5
Cash al bank and In hand
Current assets
18,116
18,198
445
22,645
88
11. ENDOWMENT FUNDS
The PCC did not hold any endowment funds in 2025.
12. RECONCILIATION OF FUNDS HELD AND MOVEMENT OF FUNDS
CURRENT PERIOD
Balance
01-Jan-25
Balance
31-Dec-25
Income
Gain/Loss Expenditure Transfers
General Funds
Designated Funds
Endowment Funds
Restricted Funds
288,761
188,697
477
1182,9201
93,230
388,245
36,759
124.993
145,7891
193.2301
22,733
325 520
313 690
477
228 709
410 978
PREVIOUS PERIOD
Balance
01-Jan-24
Balance
31-Dec-24
Income
GainlL055 Expenditure Transfers
General Funds
Designated Funds
Endowment Funds
Restrlcted Funds
252,281
152,720
7,136
1166,7611
43,385
288,761
45,630
105,101
170,5871
143,3851
36,759
297.911
257.822
7.136
237.348
325,520
21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
13. STAFF COSTS. PAYMENTS TO TRUSTEES AND KEY MANAGEMENT PERSONNEL
(a) Employees paid via Payroll:
31-Dec-25 31-Dec-24
Gross Wages and Salaries
Employers Nl (net of annual allowance)
Employers Pension Contributions
43,228
60,682
565
1,009
43,793
61,691
Staff who were engaged in each of the following artivitie5 (average number5)'.
31-Dec-25 31-Dec-24
TOTAL
TOTAL
4.25
5.75
Activities In furtherance of organisation's objects
ETrployed staff are paid via through a payroll scheme operated by the PCC. No employees received emoluments in
excess of £60,000 12024.. None).
(c) Key Management Personnel
The charity's key management personnel is considered to be the Trustees. No ￿muneration was paid to Trustees.
Therefore the total amount paid to key management personnel (including employer5 national insurance and employer5
pension contributions) was £0.
(d) Transartions with PCC members and Trustees
The only other payments made to PCC members or any persons connected wlth them were ￿1mbUr$ements for
purchases of equipment, furnishings, refre5hment5 and materia15 made on behalf of the Church. No material
transaction took place between the charity and a PCC Member or any person connected with them 12024.. None).
The aggregate total amount of donations received from Trustees is as follows..
2025
2024
Total donations before Gift Aid
Gift Aid on above donations
Total donations + Gift Aid
35,557
8,563
44,120
28,391
6,827
35,218
There We￿ no conditions attached to these donations.
(e) Transactions with Related Parties
There were no tran￿CtionS wlth related parties that ￿QuIre disclosure.
22

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH
OF ST WILFRID, BOGNOR
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31ST DECEMBER 2025
14. MATERIAL LEGACIES
A legacy of £27,800 was received In 2025. No legacies are expected in 2026.
15. RESERVES POLICY AND RISK ASSESSMENT
Reserve5 are unrestricted funds which the PCC has set aside for the future. The purpose of holding reserve5 15 $0 that
St Wilfrid's is able to continue to meet its financial obligations in a situation where unforeseen shortfalls arise, until
alternative plans can be put In place.
The PCC has identified the key risks and assessed the amounts prudent to set against those risks. The Reserves
pollcy is set out in the Trustees Annual Report.
Ifj. PUBLIC BENEFIT
The PCC acknowledges its requirement to demonstrate clearly that it must have charitable purposes or'aims. that are
for the publlc benefit. Detalls of how this has been achieved thls a￿ provlded In the Trustees Annual Report. The PCC
Members confirm that they have paid due regard to the Charity Commission guidarn￿ on public benefit before
deciding what activities the charity should undertake.
17. EVENTS AFTER THE END OF THE REPORTING PERIOD
The￿ are no events that require disclosu￿.
23

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
I report on the accounts of the Parochial Church Council of The Ecclesiastical Parish of St Wilfrid, Bognor for the year
ended 31st December 2025, which are set out on pages 10 to 23.
Respective responsibilities of the PCC and the examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit
is not required for thi5 year under section 144 of the Charities Art 2011 (the Charities Act) and that an independent
examination Is needed.
It is my responsibility to..
examine the accounts under section 145 of the Charities Art
to follow the procedures laid down in the general Directions given by the Charity Commission lunder
section 14515llbl of the Charities Act and
to state whether particular matters have come to my attention
Basis of independent examiner's statement
My examlnation was carrled out in accordance wlth the General Dlrectlons 9Sven by the Charlty Commisslon and to be
found in the Church Guidance, 2006 edition. issued from the Finance Division of the Archbi5hops' Council. That
examination Includes a review of the accounting records kept by the PCC and a comparison of the accounts with those
records. It also Includes considering any unusual Items or dlsclosures in the accounts and seeking explanatlons from
you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would
be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view.
and the report is limited to those matters set out in the statement below.
Independent examiner's Statement
Since the gross Income for the year exceeds the amount provided in Section 145131 or the Charitles Act, I conflrm
that L am qualified to act as Independent Examiner under the provision5 of that section of the Art and that my
qualification is as shown below.
In connection with my examination, no matter has come to my attention..
which gives me reasonable cause to believe that In any material respect the requirements..
to keep accounting records in accordance with section 130 of the Charitie5 Act,. and
to prepare account5 which accord with the accounting records and comply with the
accountlng requlrements of the Charitles Act
have not been met. or
121
to which. in my opinion. attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Signed.. G.W. Schulz
G.W.Schulz FCMA
Date.. 6 May 2026
Relevant professional qualification or body= Chartered Institute of Management Accountants
Address.. Independent Examiners Limited. The Grain Store. Hills Barns. Appledram Lane South, Chichester. P020 7EG
24