## **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 1 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. 2 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 3 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. 4 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| 5 ## _**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._ 6 _**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._ 7 _**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._ 8 ## _**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_**| 9 ## _**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_**| 10 ## _**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_| 11 ## _**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._ 12 ## _**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_| 13 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