**St Peter’s Church Woodmansterne Rectory Lane, Banstead SM7 3NR Registered Charity Number 1150826**
## **Statement of the Final Accounts for the Year Ending 31st December 2025**
## **Trustees Report**
1. The purpose of the Charity is to invite and welcome others to "come and see” (John 1.39) who Jesus Christ is.
2. A summary of the main activities and achievements of the Charity is contained in the Secretary’s Report to the APCM.
3. The Charity is a public benefit entity. Its governing document is the PAROCHIAL CHURCH COUNCIL POWERS MEASURE (1956) AS AMENDED AND CHURCH REPRESENTATION RULES THAT CAME INTO FORCE ON 02 JAN 1957.
4. The Trustees have had regard to the Charity Commission’s guidance on public benefit.
5. The List of Names of the Trustees is shown in Appendix I.
6. Recruitment and appointment of new Trustees occurs through the Annual Parish Church Meeting (APCM).
7. Except for the Rector, who is employed by the Diocese of Southwark, all the work of the Charity is carried out by volunteers who are members of the Church.
8. The policy adopted by the Charity to determine the appropriate level of reserves is as follows;
- a. Consider the level of funds at any one time listed as Restricted and Designated
- b. Review the ongoing commitments for the next three months
- c. Ensure that there are sufficient funds available to meet these commitments having ring fenced those funds in ‘a’ above.
## **Financial Review of 2025**
Total receipts for the year were £132,689 (2024 - £120,112) of which £21,675 represented restricted income (including a
£20,000 grant from Marshall’s Charity for our AV System improvement project) with total expenditure of £123,672 (2024 - £94,549), of which £27,507 was restricted expenditure.
Net income for the year amounted to £9,017 (2024 – £25,563) with a net decrease of £5,832 in restricted funds. As at 31[st] December 2025 the Church had monetary funds of £112,146 (2024 - £103,127) of which £45,808 were restricted funds (2024 - £51,640).
## **Explanatory Notes to be read in conjunction with the Accounts**
1. Regular Giving – comprises plate collections at services, covering both cash and the weekly envelopes scheme. It also includes money received through standing orders and other electronic donations, and donations via the Parish Giving Scheme operated by the Church of England.
2. HMRC - Gift Aid recovered on any giving where the giver is known, is a tax payer and has completed the appropriate Declaration. Also includes Gift Aid recovered through the Gift Aid Small Donations Scheme (GASDS) on unidentified cash donations where applicable.
3. Mission Collections - Money received for collections at Church events where a specific purpose has been identified.
4. Donations - Lump sum donations, grants and legacies, often given towards a specific project.
5. Bus Stop Café (BSC) – income and expenditure from the sale of food and drinks at the weekly cafe.
6. Investment Interest – Interest received on our Bank Accounts, see the Bank Account Summary - attached as Appendix II.
7. Ralph Cottage Rent – Rental income received from the tenants.
8. Minister’s Expenses – expenses paid to the Rector in carrying out her duties (phone charges, travel, books etc.) totalled £943.
9. Churchyard expenses – covers general churchyard maintenance costs.
10. Mission Giving – covers donations we make to support our Mission Partners.
11. Church Hall Running Costs – routine costs associated with the running of the Hall – utilities, cleaning, insurance etc.
12. Church Hall Maintenance – costs associated with maintaining the Hall, usually one-off costs as issues arise.
13. Ralph Cottage Expenses – routine costs associated with the cottage such as insurance, Gas Safety checks etc.
14. Ralph Cottage Maintenance – costs associated with maintaining the cottage, usually one-off costs as issues arise.
15. East Wall Design and Costing Phase includes all the costs associated with the on-going technical investigation and design work to propose a solution for stabilising and repairing the structural damage affecting the East Wall.
Page 1
**St Peter’s Church Woodmansterne Rectory Lane, Banstead SM7 3NR Registered Charity Number 1150826**
## **Statement of the Final Accounts for the Year Ending 31st December 2025**
## **Receipts and Payments Account**
|**Receipts (£)**
Regular Giving Excluding Gift Aid
HMRC Gift Aid (inc. GA via PGS)
Mission Collections
Donations and Grants
Bus Stop Café
Fund-raising activities
Investment Interest
Ralph Cottage Rent
Hall Hire
Weddings and Funerals
Hall key deposits
**Total Receipts**
**Payments (£)**
Parish Support Fund
Organ and Choir
Church Running Costs
Church Maintenance
Ministers Expenses
Churchyard Expenses
Books, Printing and Stationery
Bus Stop Café
Flowers
Children and Young People's Activities
Mission Giving
Church Hall Running Costs
Church Hall Maintenance
Ralph Cottage Expenses
Ralph Cottage Maintenance
**Total Normal Payments**
**Special Projects (£)**
Premises Maintenance
East Wall Design and Costing Phase
AV Project 2025
Hall Shed project
**Totals**
**Total Payments**
**Excess income over expenditure**|**2025**
**Unrestricted**
**Designated**
**Restricted**
**Total**|**2024**|
|---|---|---|
|||**Totals**|
||41,657
0
0
41,657
42,040
8,995
625
1,175
10,795
10,953
940
0
0
940
1,002
4,883
4,000
20,500
29,383
20,841
2,079
0
0
2,079
2,460
2,568
0
0
2,568
2,657
1,861
0
0
1,861
2,186
18,300
1,500
0
19,800
18,000
22,393
0
0
22,393
17,150
1,213
0
0
1,213
2,783
0
0
0
0
40||
||**104,889**
**6,125**
**21,675**
**132,689**
**120,112**||
||**2025**
**Unrestricted**
**Designated**
**Restricted**
**Total**|**2024**|
|||**Totals**|
||50,000
0
0
50,000
55,000
0
0
716
716
734
11,278
8,226
1,000
20,504
10,344
396
0
0
396
2,970
943
0
0
943
445
2,601
0
0
2,601
800
669
0
0
669
539
456
0
0
456
606
0
0
0
0
43
0
0
282
282
535
3,033
0
0
3,033
3,339
13,097
0
40
13,137
12,375
1,903
0
0
1,903
2,131
537
0
0
537
527
25
0
0
25
350||
||**84,938**
**8,226**
**2,038**
**95,202**
**90,738**
0
3,001
0
3,001
3,612
0
0
1,260
1,260
0
0
0
24,153
24,153
-
0
0
56
56
199||
||**0**
**3,001**
**25,469**
**28,470**
**3,811**
**84,938**
**11,227**
**27,507**
**123,672**
**94,549**||
||**19,951**
**-5,102**
**-5,832**
**9,017**
**25,563**||
Page 2
**St Peter’s Church Woodmansterne Rectory Lane, Banstead SM7 3NR Registered Charity Number 1150826**
## **Statement of the Final Accounts for the Year Ending 31st December 2025**
## **Statement of Assets and Liabilities as at 31 December 2025**
|**Tangible Fixed Assets (£)**
Ralph Cottage
Church Hall and car park
**Current Assets (£)**
**Cash in bank – CAF Accounts**
**Total assets (£)**
**Liabilities falling due within one year**
**Total Assets less Current Liabilities**|**2025**
**2024**
610,000
610,000
1,520,000
1,520,000
**2,130,000**
**2,130,000**
**Note 1**
**112,146**
**103,127**
**2,242,146**
**2,233,127**
**0**
**10,000**
**Note 2**
**2,242,146**
**2,223,127**|
|---|---|
Note 1: Ralph Cottage was re-valued at February 2022. The Hall and car park were not re-valued in 2025. Note 2: The £10,000 liability in 2024 related to a dispute with our electricity supplier to the Church. Due to a meter configuration error, we had not been billed for consumption since April 2023. This was resolved in June 2025 and we made payments totalling £9,226 to bring the account up-to-date. Billing and payments have since run normally so no further liability is apparent.
Page 3
**St Peter’s Church Woodmansterne Rectory Lane, Banstead SM7 3NR Registered Charity Number 1150826**
## **Statement of the Final Accounts for the Year Ending 31st December 2025**
|**2026 Proposed Budget**
**Receipts**
Regular Giving Excluding Gift Aid
HMRC Gift Aid (inc. GA via PGS)
Mission Collections
Donations and Grants
Bus Stop Café
Fund-raising activities
Investment Interest
Ralph Cottage Rent
Church Hall Lettings
Weddings and Funerals
Hall key deposits
**Total Receipts**
**Payments**
Parish Support Fund
Organ and Choir
Church Running Costs
Church Maintenance
Minister's Expenses
Churchyard Expenses
Books, Printing and Stationery
Bus Stop Café
Children and Young Peoples's Activities
Mission and other Charitable Donations
Church Hall Running Costs
Church Hall Maintenance
Ralph Cottage Expenses
Ralph Cottage Maintenance
**Total Normal Payments**
**Excess income over operating expenditure**
**Special Projects for 2026**
Premises Maintenance Projects
Hall Shed Project
AV Project
East Wall Design and Costing Phase
**Total**
**Grand total payments**
**Overall excess expenditure over income**|**2025**
**Budget**
**Actual**
42,542
41,657
10,531
10,795
1,002
940
25,503
29,383
2,488
2,079
2,250
2,568
2,000
1,861
19,800
19,800
14,996
22,393
1,000
1,213
0
0
**122,112**
**132,689**
**2025**
**Budget**
**Actual**
50,000
50,000
607
716
26,200
20,504
1,499
396
1,110
943
1,092
2,601
550
669
720
456
493
282
3,575
3,033
13,431
13,137
500
1,903
537
537
25
25
**100,339**
**95,202**
**21,773**
**37,487**
**2025**
**Budget**
**Actual**
2,940
3,001
0
56
22,464
24,153
10,000
1,260
**35,404**
**28,470**
**135,743**
**123,672**
**13,631**
**-9,017**|**2026**
**Budget**
41,844
9,877
0
4,427
2,092
3,015
1,700
19,800
20,886
0
0|
|---|---|---|
|||**103,641**
**2026**
**Budget**
52,860
720
20,926
2,000
1,057
1,650
715
550
326
3,747
13,608
500
580
0|
|||**99,239**
**4,402**
**2026**
**Budget**
0
0
0
11,800|
|||**11,800**|
|||**111,039**
**7,398**|
Page 4
**St Peter’s Church Woodmansterne Rectory Lane, Banstead SM7 3NR Registered Charity Number 1150826**
## **Statement of the Final Accounts for the Year Ending 31st December 2025**
## **Financial Statements for the Year Ended 31[st] December 2025**
|**Analysis of Receipts and Payments**
**RECEIPTS (£)**
**Voluntary Income**
Regular Giving - includes SO's and PGS
All other giving
Gift aid recovered
**Revenue Generating Activities**
Hall Lettings
Bus Stop Café
Fund-raising activities
**Income from Investments**
Ralph Cottage Rent
Interest
**Income from Church Activities**
Weddings and Funerals
Hall key deposits
**Total Receipts**|**Unrestricted**
**Designated**
**Restricted**
**Total 2025**
**Total 2024**
**Funds**
**Funds**
**Funds**
41,657
0
0
41,657
42,040
5,823
4,000
20,500
30,323
21,843
8,995
625
1,175
10,795
10,953|
|---|---|
||56,475
4,625
21,675
82,775
74,836
22,393
0
0
22,393
17,150
2,079
0
0
2,079
2,460
2,568
0
0
2,568
2,657|
||27,040
0
0
27,040
22,267
18,300
1,500
0
19,800
18,000
1,861
0
0
1,861
2,186|
||20,161
1,500
0
21,661
20,186
1,213
0
0
1,213
2,783
0
0
0
0
40|
||1,213
0
0
1,213
2,823|
||**104,889**
**6,125**
**21,675**
**132,689**
**120,112**|
Page 5
**St Peter’s Church Woodmansterne Rectory Lane, Banstead SM7 3NR Registered Charity Number 1150826**
## **Statement of the Final Accounts for the Year Ending 31st December 2025**
|**Analysis of Receipts and Payments**
**PAYMENTS (£)**
**Church Activities**
Mission giving and donations
**Costs of generating funds**
Ralph Cottage Costs (Includes maintenance)
Bus Stop Café Costs
**Ministry**
Parish Support Fund
Clergy and staffing costs
**Church Running and Maintenance**
Organist and Choir
Children and Young People's Activities
Printing and Stationery
Church running costs
Churchyard
Hall running costs (Includes maintenance)
**Total Normal Payments**
**Special Projects**
Premises Maintenance
East Wall Design and Costing Phase
AV Project 2025
Hall Shed project
**Overall Total Payments**
**Excess income over expenditure**|**Unrestricted**
**Designated**
**Restricted**
**Total 2025**
**Total 2024**
**Funds**
**Funds**
**Funds**
3,033
0
0
3,033
3,339|
|---|---|
||3,033
0
0
3,033
3,339
562
0
0
562
877
456
0
0
456
606|
||1,018
0
0
1,018
1,483
50,000
0
0
50,000
55,000
943
0
0
943
445|
||50,943
0
0
50,943
55,445
0
0
716
716
734
0
0
282
282
535
669
0
0
669
539
11,674
8,226
1,000
20,900
13,357
2,601
0
0
2,601
800
15,000
0
40
15,040
14,506|
||29,944
8,226
2,038
40,208
30,471|
||**84,938**
**8,226**
**2,038**
**95,202**
**90,738**
0
3,001
0
3,001
3,612
0
0
1,260
1,260
0
0
0
24,153
24,153
-
0
0
56
56
199|
||0
3,001
25,469
28,470
3,811|
||**84,938**
**11,227**
**27,507**
**123,672**
**94,549**|
||**19,951**
**-5,102**
**-5,832**
**9,017**
**25,563**|
Page 6
**St Peter’s Church Woodmansterne Rectory Lane, Banstead SM7 3NR Registered Charity Number 1150826**
## **Statement of the Final Accounts for the Year Ending 31st December 2025**
## **Financial Statements for the Year Ended 31[st] December 2025**
|**Further analysis**
**RECEIPTS (£)**
Voluntary Income
Revenue Generating Activities
Income from Investments
Income from Church Activities
**Total Receipts**
**PAYMENTS (£)**
Church Activities
Costs of generating funds
Ministry
Church Running and Maintenance
Special Projects
**Total Payments**
**Excess income over expenditure**|**Unrestricted**
**Restricted**
**Designated**
**Total 2025**
**Total 2024**
**Funds**
**Funds**
**Funds**
56,475
4,625
21,675
82,775
74,836
27,040
0
0
27,040
22,267
20,161
1,500
0
21,661
20,186
1,213
0
0
1,213
2,823|
|---|---|
||**104,889**
**6,125**
**21,675**
**132,689**
**120,112**
3,033
0
0
3,033
3,339
1,018
0
0
1,018
1,483
50,943
0
0
50,943
55,445
29,944
8,226
2,038
40,208
30,471
0
3,001
25,469
28,470
3,811|
||**84,938**
**11,227**
**27,507**
**123,672**
**94,549**|
||**19,951**
**-5,102**
**-5,832**
**9,017**
**25,563**|
Page 7
**St Peter’s Church Woodmansterne Rectory Lane, Banstead SM7 3NR Registered Charity Number 1150826**
## **Statement of the Final Accounts for the Year Ending 31st December 2025**
## **Notes to Financial Statements for the Year Ended 31 December 2025**
**1.** The financial statements of the PCC have been prepared on a Receipts and Payments basis. They are intended to comply with the requirements of the Diocese of Southwark and the Charities Commission.
**2.** Fixed assets retained for the church are the freehold of Ralph Cottage, Rectory Lane, Woodmansterne, and the Church Hall at their current estimated value.
**3.** Funds: General Funds represent the funds of the PCC that are not subject to any restrictions regarding their use. Restricted and Designated funds are held for specific projects as instructed, usually by the donor (Restricted) or as agreed by the PCC (Designated). The amounts, fund titles and movements in the funds are set out in the Table below.
**4.** Additions are new income, usually donations or grants given specifically for the fund’s purpose. Reductions are expenditure charged to each fund in delivering its purpose. Transfers are movements of existing money from or to General Funds as agreed by the PCC, typically to reinforce a continuing Designated Fund or close one that is no-longer required.
**5.** The PCC created a new Designated Fund in March 2025 to provide for future costs anticipated for Ralph Cottage. Currently, we are allocating £150 per month to this from General Funds.
## **Restricted and Designated Funds**
|**Restricted Funds**
Children and Young People's Fund
Hall Key Deposits
East Wall Fund
Clock Repair Fund
Hall Shed Fund
Church Energy Costs 2022/23
Gwen Steel & Jacky White Projects Fund
Organ Maintenance Fund
**Total Restricted Funds**
**Designated Funds**
Defibrillator
Premises Maintenance
Church Electricity provision 2023-25
Ralph Cottage Fund
**Total Designated Funds**
**General Fund**
Rounding adjustment
**Total Funds**|**Amounts**
**from**
**Changes in 2025**
**Transfers**
**2024**
**Additions**
**Reductions**
**In**
**Out**
**Balance**
1,052
0
282
0
0
770
380
0
40
0
0
340
23,004
0
1,260
0
0
21,744
625
250
0
0
0
875
89
0
56
0
0
33
1,000
0
1,000
0
0
0
21,678
21,425
24,153
0
0
18,950
3,812
0
716
0
0
3,096|
|---|---|
||**51,640**
**21,675**
**27,507**
**0**
**0**
**45,808**
81
0
0
0
0
81
2,299
4,625
3,001
0
0
3,923
8,000
0
8,226
2,000
1,774
0
0
0
0
1,500
0
1,500|
||**10,380**
**4,625**
**11,227**
**3,500**
**1,774**
**5,504**|
||**41,108**
**60,834**
-1
0|
||**103,127**
**112,146**|
Page 8
St Peter'5 Church Woodmansterne
Rectory Lane. Banstead SM7 3NR
Registered Charity Number 1150826
Statement of the Final Accounts for the Year Ending 31st December 2025
Slgned on behalf of the Parochial Church Coundl (PCC) of St Peterfs Church Woodmansterne by:
Alison Elson- Rector and Chair of the PCC
Alan Carter- Treasurer
Date:
Date".
1/LII
Page 9
St Peter'5 Church Woodmansterne
Rectory Lane. Banstead SM7 3NR
Registered Charity Number 1150826
Statement of the Final Accounts for the Year Ending 31st December 2025
Independeni Examlnerfj repert to the Parochlal Church Coundl IPCC) ot St Peter's Chufth.
Woodmansterne, Surrey
Th15 report on the Accounts of PCC for the year ended 31 December 2025, which are set out on the
preceding page5. Is in respect of an examination carried out In accordan£e with the Church Accounling
fie8ulations 2006 Ithp re8ulations1 and Sertion 145 of the charitles Arl 2011 Ithe Acll.
Rwon51bilitles ind buls ol report
As ihe members of the PCC arbd trustees, you are responsible for the preparatlon of the Accounts In
accordance with ihe requlrements of the Charities Act 2011 Ithe Act). You consder chal the audie
iequirements of Sectboll 142121 of the Charitie5 Ad 2011 do nol apply.
I report in respert ol m¥ examination of the PCC'S accounts as requirèd under Section 145 of the 2011 Act
and in carrying out the examination I have followe(l all the applicable '[ectIOnS given by the Charity
Comm15sion under Section 145151{b) of the Art,
INlependent examSnerfs statemenl
I have compl@ted my examination. I contirm thal no matters came to my attentlon in connection wrth thE
examination 8iVln8 me cause to believe th* in any material re5PèCt:
l. Accounting record5 were not kept in re5pert of the PCC a5 required by Seclion 130 of the Act.. or
2. That the accounts do not accord wlth those accounts. or
3. That tht attounts do Troi comply wlth the appllcable rtquirèments conceming the form and content of
the accouTrts set oul In the Charltles IAc£ounts and Reports) Regulatlons 2(K)8 other than the requirement
that the accounts 8ive a 'tTue arKI fair view. which 15 not a rnatter CDnsidered a5 Part of an kndependent
exarnination.
I have no concems and have come across no othef marters in connection with the examination to which
attention should be drawn in thls roport In order to enable o proper understanding of the acrounts lo be
reached.
David Wheeler FCCA
Cheeld Wheeler & Co
Chartered Certifled Accountants
Redhill Chambers
2d High street
Redhill
Surrey
RHI IRJ
Dated;
Page 10
**St Peter’s Church Woodmansterne Rectory Lane, Banstead SM7 3NR Registered Charity Number 1150826**
**Statement of the Final Accounts for the Year Ending 31st December 2025**
## **Appendix I: List of Names of the Trustees**
**Name Date of Appointment Date of Resignation** Susan Knight 6[th] April 2014 Lucinda Ayles 22[nd] April 2018 Alan Carter 15[th] September 2020 Sally Frost 23[rd] January 2022 4[th] May 2025 Kate Saunders 23[rd] January 2022 4[th] May 2025 John Wilson 23[rd] January 2022 Rev. Alison Elson 11[th] January 2023 Helen Hadjicharalambous 19[th] September 2023 Kirsty Wyatt 21[st] April 2024 Ernest Thompson 4[th] May 2025
Notes:
Sally Frost and Kate Saunders stood down as Trustees at the APCM on 4[th] May 2025.
Ernest Thompson was elected to the PCC at the APCM on 4[th] May 2025 and became a Trustee from that date.
Page 11
**St Peter’s Church Woodmansterne Rectory Lane, Banstead SM7 3NR Registered Charity Number 1150826**
## **Statement of the Final Accounts for the Year Ending 31st December 2025**
## **Appendix II: Bank Account Summary**
|CAF No.1 Account
CAF No.2 Account
CAF No.3 Account|Opening
Balances
01/01/2025
Receipts
(including
Transfers)
Payments
(including
Transfers)
Interest
(included
in Receipts)
Closing
Balances
31/12/2025
3,733.17
147,307.28
143,670.91
8.94
7,369.54
12,603.99
48,853.49
39,600.00
389.04
21,857.48
86,790.07
41,262.94
45,134.40
1,462.94
82,918.61|
|---|---|
||103,127.23
237,423.71
228,405.31
1,860.92
112,145.63|
Page 12