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2025-12-31-accounts

TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF ST LEONARD’S PARISH, HYTHE

Aims and purposes

“We aim to be an ever-more welcoming, inclusive and caring Christian community that reaches out to all, thankful to God who draws us together and gives us life in all its fullness.”

The Parochial Church Council (PCC) of the parish of St Leonard has the responsibility of co-operating with the churchwardens and Rev Michael Darkins to promote in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is responsible for the maintenance of the two churches of the parish, St Leonard’s and Holy Cross, and for the Parish contribution, agreed by the Joint Council, to the St Michael’s Methodist Anglican Church Centre (StMMACC).

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve all those who live within the parish. Our services and worship put faith into practice through sacrament, prayer and scripture.

When planning our activities for the year, the incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:

i) worship and prayer, and the development of spirituality through study and discussion

ii) provision of pastoral care for people living in the parish iii)missionary and outreach work

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To facilitate this work, it is important that we maintain the fabric of the churches in the Parish.

Achievements and Performance

Worship and Prayer

The PCC is keen to offer a range of services throughout the parish that our community finds both beneficial and spiritually fulfilling. The Eucharist lay at the heart of our worship, with a Sung Eucharist being our main weekly service at St Leonard’s. We also celebrate our choral tradition, with choral evensong sung twice a month. Anglican Holy Communion is celebrated once a month at SMACCS with joint services at SMACCS, such as Harvest Festival and Palm Sunday, bringing the congregation together for fellowship and worship. The Eucharist is celebrated semi-regularly at Holy Cross on the fifth Sunday of the month (where there is one). But the major feasts of Christmas, Easter and Pentecost are celebrated there, alongside other more occasional services. Weekday services take place every Wednesday at SMACCS, alternating between Anglican and Methodist communion services.

Our main services are live streamed, also weddings, funerals and baptisms on request.

All are welcome to attend our services. At present, there are 137 parishioners on the Church Electoral Roll. The average weekly attendance for the whole parish, counted during October, was 111 adults and 8 children under 16.

There have been 9 baptisms, 4 weddings, and 4 funerals held in church, and 9 funerals conducted on behalf of the parish at crematoria and cemeteries.

This year 0 members of our congregation were confirmed, either in the deanery or at the cathedral.

Deanery Synod

3 members of the PCC sit on the Deanery Synod. This provides the PCC with an important link between the parish and the wider diocesan structures.

Pastoral Care

The Pastoral and Healing Team of the parish, in liaison with the clergy, ensure that all those who are unable to attend church because of age or ill health are visited and given communion when requested, also our services are live streamed which has been appreciated by many. A service of healing and wholeness is held monthly on the fourth Sunday.

Mission and Evangelism

Our Parish Review has moved to a bi-monthly publication and continues to be distributed widely in the community and is always available at the back of each church. Contributions are welcomed from anyone.

The church continues to maintain strong links with Hythe Bay Church of England Primary School, and we have been pleased to be able to welcome them in the church for church days and their services each term.

Through these the children become familiar and comfortable with the church and begin to learn that the church is part of their town and for them to use.

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We have established an Evangelism Working Group who have compiled a calendar of regular missional events throughout the year.

Ecumenical Relations

Churches together in Hythe and Saltwood are making an effort to get things moving and are making a positive step forward.

Financial Review

Total receipts for unrestricted funds were £164,085. In addition restricted income of £3,648 was also received and is detailed in the financial statements.

Planned giving through bankers orders and weekly envelopes was £41,710 (£44,710 in 2024) while the plate collections at all services totalled £6,962 (£8,625 in 2024). The total expenditure required for the year totalled £238,593 of which £234,478 was from unrestricted or designated funds.

Expenditure for the fabric of St Leonards Churchas a result of the last quinquennial inspection was £27,180 with further work to be completed in 2026.

A further £3,574 was spent on furnishing the High Street business premises known as the 101 Open Door Project. The collection of income and payments of running costs continue to be dealt with by a separate Community Interest Company.

The parish share as assessed by the Diocese of Canterbury was £92,857 and this was paid by the parish in full but utilising £42,500 some of reserves.

Reserves Policy

Cash reserves held at the bank the end of the year totalled £80,090 of which £1,698 is restricted fund and £50,659 is held in a 95 day notice account. .In addition there is a long term investment portfolio valued at £131,267 held with CBF Church of England funds.. Expenditure on the fabric at St Leonard’s Church is met by legacy funds or requires a request for funding from the Friends of St Leonards Church, a separate and independent charity.

It is necessary from time to time to utilise some unrestricted reserves to settle the parish share.

The parish receives rent from a residential property which may be used for general purposes as well as the upkeep of that property

Volunteers

Our large team of volunteers is what makes the church function. These include members of the PCC, servers, church cleaners, sides persons, choir members, bell ringers, coffee makers, flower arrangers, churchyard maintenance workers and many others, all of whom add up to a band of helpers who willingly give their time for the good of our church community.We are truly grateful to them all and offer our heartfelt thanks to them all.

Structure, governance and management

The method of appointment of PCC members is set out in the Church Representation Rules. Here in the parish of St. Leonard the membership of the PCC consists of the Priest in

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Charge, the churchwardens, the reader, members of the deanery synod and members who are elected by those of the congregation who are on the electoral roll of the parish. All who are members of our congregation are encouraged to register on the electoral roll and stand for election to the PCC.

The PCC is responsible for making decisions on all matters of general concern and importance to the parish including decisions about how funds of the PCC are to be spent.

The parish and PCC take the issue of safeguarding seriously and our safeguarding officer, Carolyn Chivers, has continued to promote safeguarding training throughout the parish, working to ensure that all church officers have undertaken their required safeguarding training. Our parish understands that safeguarding is everyone’s responsibility, and so encourages every member of the congregation to undertake Basic Awareness safeguarding training.

Administrative Information

The Parish of St Leonard is part of the Canterbury Diocese within the Church of England. The correspondence address is The Vicarage, Oak Walk, Hythe, Kent CT21 5DN.

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2025) and was registered as a charity (No 1144695) on 16 November 2011.

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PCC members who have served from May 5[th] 2025 until the date this report was approved are:

Priest in Charge Rev Michael Darkins
Curate Andy Yan
Churchwarden & Deanery Synod John Wren
Churchwarden Helen Waymouth
Diocesan Synod Mary Tyler
Deanery Synod & Treasurer Brian Bishop
Deanery Synod David Owen
Elected Members: Berkeley Hill
Steve Williams
Christine White
Gillian Jones
Ali Chambers
Alison Brett
Gwyn Batchelor
Guy Sharrock
Joanne Hill
Caroline Chivers
Secretary
Imogen Taylor

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31st December 2025

Note
Income and Expenditure
Incoming Resources
Incoming resources from donors
2(a)
Other voluntary incoming resources
2(b)
Incoming resources from operating activities:-
- to further the Council's objects
2(ci)
- to generate funds
2(cii)
Trading receipts
2(d)
Income from Investments
2(e)
Other incoming resources
2(f)
Total incoming resources
Resources Expended
Grants
3(a)
Support Costs
3(b)
Relating to the Work of the Church
3(c)
Church Management & Admin.
3(d)
Vergers House
3(e)
Other Resources Expended
3 (f)
Total resources used
Net (outgoing)/incoming resources
for the year
Other recognised gains and losses
Gains/Losses(-) on investments
Net Movement in Funds
Balances Brought Forward at
1st January, 2025 (2024)
Balances Carried Forward
at 31st December, 2025 (2024)
Unrestricted
Restricted
2025
2024
Funds
Funds
67,654
0
67,654
72,329
51,089
2,651
53,740
66,357
25,790
0
25,790
26,224
5,516
822
6,338
3,103
11,850
148
11,998
7,450
1,643
27
1,670
2,119
543
0
543
0
164,085
3,648
167,733
177,582
207
607
814
1,940
340
0
340
150
221,700
3,508
225,208
161,848
10,334
0
10,334
2,532
914
0
914
744
983
0
983
684
234,478
4,115
238,593
167,898
-70,393
-467
-70,860
9,684
3,539
0
3,539
-1,406
-66,854
-467
-67,321
8,278
1,157,264
7,726
1,164,990
1,156,712
1,090,410
7,259
1,097,669
1,164,990

The notes on pages 8 to 13 form part of these accounts.

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

BALANCE SHEET

at 31st December, 2025

Note
FIXED ASSETS
Tangible Fixed Assets
5
Investments
6
Current Assets
Cash at Bank
Other Debtors - Income Tax recoverable
GASDS Recoverable
Investment Transfer
Royal British Legion
Liabilities: Amounts falling due
within one year
Insurance Premium Instalments
Uncleared Cheques
Sundry creditors
Net current (liabilities) / assets
NET ASSETS
Represented By
Restricted
9,11
Unrestricted
10,12
84,520
313
494
25,000
491
2025
859,613
131,267
114,403
375
444
0
0
2024
855,835
204,364
990,880
106,789.48
1,060,199
104,791
110,818
4,019
0
10
115,222
3,001
7,370
60
4,029 10,431
1,097,669 1,164,990
7,259
1,090,410
7,726
1,157,264
1,097,669 1,164,990

Approved by the Parochial Church Council on 21st April 2026 and signed on its behalf by:

……………………………………………………………………… Rev M Darkins (Vicar)

…………………………………….. Mr J C Wren (Chiurchwarden)

The notes on pages 8 to 13 form part of these accounts.

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31st December, 2025

NOTE 1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 together with applicable accounting standards and the Charities SORP.

The financial statements have been prepared under the historical cost convention except for the valuation of freehold property and investment assets, which are shown at market value.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts include all transactions, asset and liabilities 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.

Incoming Resources

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenant or gift aid is recognised only when received. Income tax recoverable on covenants or gift aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due. Funds raised as a result of specific fund raising events are accounted for gross. Sales of books and guides are accounted for gross. Other ordinary income Rental income from the letting of church premises is recognised when the rental is due. Income from investments Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investment on 31st December.

Resources used

Grants Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly relating to the work of the Church

The diocesan quota is accounted for when payable. Any quota unpaid at 31st December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is excluded from the accounts by s.96(2)(a) of the Charities Act 1993. No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

Chamber Organ

The Chamber Organ is depreciated on a straight line basis over 10 years.

Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over 4 years. Investments

Investments are valued at market value at 31st December. Current assets

Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.

Short term deposits include cash held on deposit with CBF Church of England Funds or at the bank.

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL ACCOUNTS

for the year ended 31st December, 2025 (continued)

NOTE 2. INCOME
Unrestricted
Restricted
2025
2024
Funds
Funds
2(a) Incoming resources from donors
Planned giving:
Gift Aid declarations
37,407
37,407
38,481
Inc.Tax recovered on gift aid
8,688
8,688
9,032
Income tax to be reclaimed
313
313
375
Non Gift Aid giving
4,303
4,303
6,229
Collections (open plate) at all services
6,962
6,962
8,625
Gift Aid Small Donations Scheme
1,669
1,669
1,910
GASDS to be reclaimed
494
494
444
Sundry Donations
7,818
7,818
7,233
67,654
0
67,654
72,329
2(b) Other voluntary incoming resources
Donations, appeals
3,614
2,651
6,265
4,636
Legacies
7,117
7,117
50,000
Grants
40,358
40,358
8,493
Reclaimed VAT
0
0
3,228
51,089
2,651
53,740
66,357
2(ci) Incoming resources from operating activities to further the Council's objects
Magazines/Books Sales
781
781
780
Fees
4,149
4,149
4,073
Crypt
20,860
20,860
21,371
25,790
0
25,790
26,224
2(cii) Incoming resources from operating activities to generate funds
Fund-raising Events
4,106
822
4,928
2,123
Magazine advertising revenue
1,370
1,370
930
Printing revenue
40
40
50
5,516
822
6,338
3,103
2(d) Trading receipts
Vergers House - Rent
7,200
7,200
7,200
Church Hire
1,050
148
1,198
250
101 High Street Income
3,600
3,600
0
11,850
148
11,998
7,450
2(e) Income from Investment
Bank Interest
1,643
27
1,670
2,119
1,643
27
1,670
2,119
2(f) Other ordinary incoming resources
Misc Income
543
543
0
543
0
543
0
Unrestricted
Restricted
2025
2024
Funds
Funds
37,407
37,407
38,481
8,688
8,688
9,032
313
313
375
4,303
4,303
6,229
6,962
6,962
8,625
1,669
1,669
1,910
494
494
444
7,818
7,818
7,233
67,654
0
67,654
72,329
3,614
2,651
6,265
4,636
7,117
7,117
50,000
40,358
40,358
8,493
0
0
3,228
51,089
2,651
53,740
66,357
5,516
822
6,338
3,103
7,200
7,200
7,200
1,050
148
1,198
250
3,600
3,600
0
11,850
148
11,998
7,450
1,643
27
1,670
2,119
1,643
27
1,670
2,119
543
543
0
543
0
543
0
TOTAL INCOME 164,085
3,648
167,733
177,582

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL ACCOUNTS

for the year ended 31st December, 2025 (continued)

NOTE 3. EXPENDITURE
3(a) Grants
Fund Raising Expenses
Missionary & Charitable Giving:
Overseas Mission
Home Missions & Other Church Societies
3(b) Support Costs
Conferences
3(c) Relating to the Work of the Church
Church Maintenance
Church Running Expenses
101 High Street Maintenance
101 High Street Running Costs
Clergy Expenses
Youth Worker Expenses
Music & Choir Costs
Flowers
Crypt
Depreciation
Diocesan Parish Share Current Year
Diocesan Parish Share Diocese Contribution
Education/Spiritual Growth
Evangelism/Retreats
Young People's Ministry
Social Expenses
Fees expenses
Organ Maintenance
Piano Maintenance
Wages & Staff Costs (see note 4)
3(d) Church Management & Administration
Administration
Bank Charges
Card Charges
Professional Fees
Affiliation Fees
3(e) Vergers House
Repairs & Maintenance
3 (f) Other Resources Expended
Misc Expenditure
Unrestricted
Restricted
2025
2024
Funds
Funds
28
28
545
179
417
596
0
0
190
190
1,395
207
607
814
1,940
340
340
150
340
0
340
150
33,971
294
34,265
28,420
33,764
33,764
35,853
3,574
3,574
1,885
652
652
0
2,428
2,428
1,647
796
796
270
37
1,546
1,583
0
60
400
460
0
1,007
1,007
30
6,149
1,200
7,349
6,292
92,857
92,857
88,439
0
0
-20,000
40
40
464
682
682
372
6,147
6,147
2,516
1,151
1,151
0
0
0
0
1,707
68
1,775
1,982
600
600
0
36,078
36,078
13,678
221,700
3,508
225,208
161,848
3,853
3,853
1,618
252
252
326
393
393
298
5,589
5,589
0
247
247
290
10,334
0
10,334
2,532
914
914
744
914
0
914
744
983
983
684
983
0
983
684
TOTAL EXPENDITURE 234,478
4,115
238,593
167,898

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL ACCOUNTS

for the year ended 31st December, 2025 (continued)

NOTE 4. STAFF COSTS

NOTE 4. STAFF COSTS
Directors of Music & Choirs
Band Worship Leader
Youth Pastoral Assistant
2025
2024
11,725
7,043
0
643
24,353
5,992
36,078
13,678

During 2025 the roles of Director of Music and Band Worship Leader were combined.

NOTE 5. FIXED ASSETS FOR USE BY THE P.C.C. (Unrestricted)

Freehold Land Furniture Total
& Buildings & Equipment
At 1 January 2025 835,000 20,835 855,835
Revaluation/purchase 0 0 0
Additions 0 11,127 11,127
Depreciationfor Year 0 -7,349 -7,349
At31 Dec. 2025 835,000 24,613 859,613

NOTES:

The freehold land and buildings comprise:

Vergers house located at Church Road, Hythe - value £500,000 Valued August 2020

101 High Street, Hythe, purchased 1 October 2021 at £335,000

New Furniture and Equipment prchased during the year: Servery & Equipment = £9,572 Defibrilator - £1,555

Furniture & Equipment comprises: Chamber Organ - £4,800 101 High Street Furniture & Fixings - £5,519 Adjustable Organ Bench - £2,416 Worship Band Equipment - £751 Servery & Equipment - £9,572 Defibrilator - £1,555

NOTE 6. INVESTMENTS
Rowan Dartington
CBF Investment Fund Units - CCLA
Unrestricted
Restricted
2025
2024
Funds
Fund
131,267
0
131,267
10,345
0
0
0
194,019
131,267
0
131,267
204,364

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL ACCOUNTS

for the year ended 31st December, 2025 (continued)

NOTE 7. FUND DETAILS

The restricted fund comprises:

The Charity Account relates to funds raised for and grants made to support mission work and charities.

Holy Cross Church which relates to funds donated and used for the upkeep and maintenance of that church.

The Churchyard Impovements Fund relates to funds donated and used for the upkeep and maintenance of the churchyard and boundary walls, railings and gates at St Leonards Church.

The Choir Fund relates to funds donated and used for music and related expenditure by the Director of Music.

the Flower Fund relates to funds raised and used for the provision of flowers in church.

The designated fund comprises:

The Vergers House fund which relates to income from renting the property and which is designated for the repair and upkeep of that property but can also be used for general purposes.

A Fabric Fund which the PCC has set aside designated for the upkeep and maintenance of St Leonards Church.

A Youth Ministry Fund which the PCC has set aside to further youg people's work in the parish

A Mission Fund which the PCC has set aside to further the general mission of the parish.

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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE

NOTES TO THE FINANCIAL ACCOUNTS

for the year ended 31st December, 2025 (continued)

NOTE 9. ANALYSIS OF MOVEMENTS IN RESTRICTED FIXED ASSETS

Chamber Organ Balance at
1 Jan 2025
6,000
Movement in resources
6,000 0
-1,200
4,800

NOTE 10. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FIXED ASSETS

Vergers House
101 High Street
Furniture & Fixings 101 High Street
Moveable Organ Stool
Equipment for Worship Band
Servery & Equipment
Defibrilator
Balance at
1 Jan 2025
500,000
335,000
10,611
3,222
1,002
0
0
Movement in resources
849,835 11,127
-6,149
854,813

NOTE 11. ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS

Holy Cross
Churchyard Improvements Fund
Organ Fund
Choir Fund
Flower Fund
Missions & Charities
Balance at
1 Jan 2025
49
983
68
0
0
624
Movement in resources
1,724 3,648
-2,915
2,457

NOTE 12. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS

Vergers House Designated Fund
Fabric Designated Fund
Youth Ministry Designated Fund
Mission Designated Fund
Other unrestricted funds
NOTE 13. ANALYSIS OF NET ASSETS
Fixed assets
Investments
Current assets
Current liabilities
Rounding Differences
Balance at
1 Jan 2025
1,517
473
9,390
12,928
283,121
Movement in resources
307,429 156,497
-228,329
235,597
Unrestricted
Restricted
Total
854,813
4,800
859,613
131,267
131,267
108,361
2,457
110,818
-4,029
-4,029
-2
2
0
1,090,410
7,259
1,097,669

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts ,Section A Independent Examiner's Report Report to the trustees The Parochial Church Council of the Ecclesiastical Parish of St Leonard, Hythe On accounts for the year ended 31st December 2025 Charity no (if any) 1144695 Set out on pages I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3111212025 Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 ('the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 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 which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements Con￿rning 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 fairf 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. Signed: Date: 4th April 2026 Name: Andrea Brown Relevant professional qualification(s) or body (if any): Fellow of the Chartered Institute of Certified Accountants (FCCA) Address: Holly Bank, Station Road Hythe, Kent CT215PR