## **St Mary’s Kemp Town** ## **Trustee Annual Report** ## _**and**_ ## **Financial Statements** ## **Year ended 31 December 2025** ||**PAGE**| |---|---| |**Annual Report**|**ii**| |**Report of the Independent Examiner**|**x**| |**Statement of Financial Actvites**|**xi**| |**Balance Sheet**|**xii**| |**Statement of Assets and Liabilites**|**xiii**| |**Fund Movement by Type**|**xiv**| |**Analysis of Income and Expenditure**|**xv**| |**Notes to the Financial Statements**|**xvii**| ## **REPORT OF THE PAROCHIAL CHURCH COUNCIL** ## **For the year ended 31st December 2025** ## **Administrative Information and Structure** The Parochial Church Council of the Ecclesiastical Parish of Kemp Town: Saint Mary is a registered charity, no. 1158922. During the year, the following served as members of the PCC: ## **Ex Officio Members Incumbent/Chair:** The Reverend Andrew Woodward (Until 20[th] April 2025) ## **Churchwardens:** Ms Kaye Inglis (Until 27[th] July 2025) Mrs Jane Chetwynd-Appleton Mr Philip Davis (From 8[th] October 2025), _Treasurer_ ## **Elected Members:** ## Mrs Margaret Green, _Licensed Lay Minister_ Mrs Joanna Gordon-Hall (Until 6[th] April 2025), _Licensed Lay Minister_ Ms Rebecca Donoher, _Safeguarding Officer_ Mrs Gladys Masvosva, _Authorised Lay Minister_ Ms Naume Chawuluka Mr Andrew Palmer, _Secretary_ Ms Jane Pritchard Vacant Vacant Vacant ## **Deanery Synod Representatives:** Mr Paul Stacey Mrs Denise Sutherland ## Mr Philip Davis, _Churchwarden/Treasurer_ ## **Diocesan Synod Representative** : Mr Gordon Marsden (Until 8[th] October 2025) During the period of vacancy following the departure of Fr Woodward, the Churchwardens and PCC assumed additional responsibility for the governance, administration and day-to-day operation of the parish. Page ii Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the incumbent, lay readers licensed to officiate in the church, the churchwardens, and members of the Deanery, Diocesan and General Synods), and up to nine members of the church, who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for membership of the PCC, and we try to ensure a balance of skills and experience where possible. ## **Objectives and Activities** The PCC has responsibility for co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. In accordance with the Charity Commission’s guidance on “charities for the advancement of religion”, St Mary’s continues to serve both the worshipping congregation and the wider Kemp Town community through worship, pastoral care, hospitality, music, advocacy, and community engagement. The church remains committed to being an open, inclusive, and welcoming Christian presence in the heart of Kemp Town, serving residents, visitors, vulnerable people, and the wider LGBTQ+ community. The Electoral Roll stood at 54 at the end of 2025, following the Church Representation Rules' six-yearly revision of the Electoral Roll. All but two members live within the immediate parish area. ## **Worship and Spiritual Life** Regular Sunday worship and weekday offices continued throughout the year. Morning Prayer continued regularly throughout 2025. Evening Prayer was temporarily suspended during the winter months due to dark evenings and low attendance, but has since resumed. Kemp Town Koalas was discontinued from December 2025 due to low attendance and insufficient volunteers to sustain the project regularly. It is Page iii hoped that this ministry will resume in due course when sufficient support is available. The parish experienced a significant period of transition following the departure of Fr Andrew Woodward, whose final service at St Mary’s was Easter Day 2025. The congregation marked the occasion with gifts and thanksgiving for his ministry. Following the vacancy, pastoral care and priestly cover were coordinated by Margaret Green LLM, supported by our clergy with Permission to Officiate (PTO), visiting clergy, readers, and lay ministers. General administration and worship coordination were undertaken by Philip Davis, supported by Jane ChetwyndAppleton, who also continued faithfully to oversee the choir and music each week. Progress towards the appointment of a new priest was limited during much of the year. Towards the end of 2025 the parish was informed that the future role would be advertised as a House for Duty Priest-in-Charge position (2.5 days per week), with advertising commencing shortly after Christmas. A number of significant services and occasions took place during the year. - Fr Andrew Woodward conducted the funeral of Jolanta Lane on 11th March. - On 16th March, the restored Pentaptych was dedicated by Fr Andrew in memory of Sheila Stacey and rehung above the Riddell Altar in the Lady Chapel. - The funeral of David Raven (“Maisie Trollette”) on 3rd April filled the church with family, friends, performers, and members of the wider Brighton community. The service was presided over by Fr Andrew. - Similarly, the funeral of Diane Howarth (“Krissie Ducann”) on 24th April, presided over by Rev’d Andrew Manson-Brailsford, was very well attended. - Olivier Craze was baptised by Fr Martin Hume on 22nd June, surrounded by family, friends, and the congregation. - A small memorial service for Esme Stacey, beloved pet dog of Paul and the late Sheila Stacey, was held on 8th September and led by Margaret Green. Page iv - Philip Davis and Jane Chetwynd-Appleton led Harvest Hymns at the Somerset Centre on 3rd October. - Rev’d Canon Emma Ham-Riche solemnised the marriage of Jake Tweddle and Soraya Grasso on 9th October. - Our annual Paws in Pews pet blessing and Eucharist, led by Rev’d Canon David Stone on 18th October, again proved extremely popular. - Nine Lessons and Carols on 14th December, led by Fr Mike Fudger, attracted a large congregation including Deputy Lieutenant Mr Paul Davis and former MP Lloyd Russell-Moyle. - Rev’d Jenny Morgans led a short carol service on Christmas Eve, attended by staff and clients from the Somerset Centre, before leading our very popular Crib Service attended by many families. - Christmas Dinner on Christmas Day welcomed over 100 members of the local community, including people who were homeless, vulnerably housed, socially isolated, or otherwise in need of companionship and hospitality. Attendance during Holy Week totalled 163, compared with 189 in the previous year. This slight reduction was partly due to our being unable to hold our usual Meditation on the Sacred Passion of the Holy Redeemer (Stainer's Crucifixion) during Holy Week 2025. Attendance during Christmas week totalled 214, compared with 242 in the previous year. We hope that, with the heating system now fully operational and the parish moving beyond the challenges of 2025, attendance at our major seasonal services will continue to grow. The PCC wishes to record its gratitude to all visiting clergy during the year, including Fr David Ingledew, Rev’d Kate Middleton, Rev’d Canon Emma HamRiche, Rev’d Christyan James, Mother Alice Smith, Rev’d Canon Bob Whyte, Rev’d Shirley Ford, Rev’d Canon David Stone, the Rt Rev’d Nicholas Holtam, Fr Mathew Philip, and the Venerable Martin Lloyd Williams. Page v The PCC also records its thanks to our clergy with Permission to Officiate — Fr Martin Hume, Fr Mike Fudger, Fr Steven Foster, and Rev’d Jenny Morgans — together with Margaret Green LLM and Gladys Masvosva ALM. ## **Community, Outreach and Inclusion** St Mary’s continued its ministry of hospitality and community support throughout the year. Tea & Company remained a vital and popular ministry, supported by Brighton College volunteers. The church was regularly well attended by local residents seeking warmth, food, hot drinks, companionship, and conversation. Daily morning opening also remained extremely well used by members of the local community, particularly during periods of economic hardship and cold weather. The parish continued to support local Big Issue vendors through weekly sales, pastoral support, and practical assistance. At Christmas, gift vouchers were distributed to vendors. The PCC particularly thanks Becky Donoher, Jane Chetwynd-Appleton, Jon Leigh, Philip Pothen, Philip Davis, and others involved in this ministry. The church continued to be an important cultural and community venue within Brighton and Kemp Town. Following the repair of the heating system later in the year, concerts and events resumed more fully. The PCC remains committed to the church’s longstanding inclusive ministry and its support of LGBTQ+ people and organisations within Brighton & Hove. ## **Music and Cultural Life** Music continued to play a central role in the worship and mission of St Mary’s throughout the year. The choir has continued faithfully throughout the vacancy and period of disruption caused by the heating failure. The PCC records particular thanks to Jane Chetwynd-Appleton (Choirmistress), Jane Pritchard, Page vi Gladys Masvosva, Louise Andrews, Helena Green, Marcia King, Mary Lake, and Paul Stacey. The church also hosted concerts and fundraising events throughout the year, including the “We’re Having a Heatwave” fundraising concert produced by Simon Gray. The parish remains grateful to Simon Gray and to our musical tenants and partners, including the Actually Gay Men’s Chorus, Some Voices, City of Stars, and Drum & Blaze, for their continued support of the church and its fundraising efforts. ## **Fabric, Maintenance and Accessibility** 2025 was an exceptionally challenging year for the church building. The church heating system failed at the end of November 2024 and remained out of operation until repairs were completed during September 2025 by Equazion Facilities Management. The practical consequences of the heating failure were considerable. During the colder months attendance at services reduced significantly, a number of events and lettings had to be cancelled, and the church experienced a substantial loss of lettings income. Attendance and events improved significantly during the summer months and following the completion of repairs. In February 2025 the church also suffered a serious break-in. Entry was gained through the eastern sanctuary window, causing damage to historic stained glass and stonework above the ambulatory wall. Further damage was caused when a large processional cross was used to force entry through the sacristy fanlight. Damage was also caused to the choir vestry fanlight and to electrical and heating ducting. Audio and other equipment was stolen from the sacristy. Additional repair work was also required to the western nave roof following storm damage, together with repairs and inspection work to the baptistery ceiling. Despite these considerable challenges, the church remained open throughout the year. Page vii Accessibility improvements included the purchase of a wheelchair ramp and additional equipment to support worship and events during the heating outage. ## **Safeguarding** The PCC takes safeguarding seriously and seeks to promote a safe environment for all. Becky Donoher served as Parish Safeguarding Officer throughout a busy and demanding year, and the PCC records its sincere gratitude for her continued work, support, case management, and training coordination. Safeguarding policies, DBS checks, and safeguarding training continued in accordance with diocesan requirements. ## **Financial Review** The accounts for 2025 show a net deficit for the year, reflecting the exceptional costs incurred following the failure of the church heating system, the February break-in, storm damage, and other major repairs and maintenance undertaken during the year. Major expenditure included heating repairs, roof repairs, inspections and repairs to ceilings, repairs arising from the break-in, temporary heating arrangements, and replacement equipment. The heating failure also had a wider operational impact on expenditure patterns during the year. Gas usage reduced significantly while the heating system was out of operation, but this was partially offset by increased electricity usage, temporary heating arrangements, and the purchase of additional equipment required to support worship and events during the colder months. Electricity costs for the church hall also increased compared to the previous year, partly because 2024 costs had been unusually low following support received through a utility grant arrangement. Water costs increased significantly following the installation of a new water meter during the year, which resulted in catch-up billing after previous estimated readings. The PCC remains extremely grateful for the generous response to the Emergency Appeal launched during the year to assist with these costs. The appeal was later extended into the Christmas period and 2026 in order to assist with ongoing increased costs. The parish also received support through a Diocesan loan intended to provide short-term assistance during this difficult period. Page viii The accounts should also be read in the context of two timing-related issues: - a significant Gift Aid claim remains outstanding and will be submitted during 2026; - a substantial proportion of Emergency Appeal income was received during 2026 and therefore does not appear within the 2025 accounts. The PCC considers the parish to remain financially sustainable, though continued careful stewardship and fundraising will be necessary during the coming years. ## **Volunteers and Thanks** The ministry and life of St Mary’s depends heavily upon the generosity, commitment, and resilience of its volunteers. The PCC wishes particularly to thank Jane Chetwynd-Appleton, Margaret Green, and Becky Donoher for their extraordinary support during a difficult and demanding year. Thanks are also due to all members of the church opening teams, Tea & Company volunteers, cleaners, musicians, servers, readers, flower arrangers, event volunteers, pastoral supporters, and all who contributed quietly and faithfully to the life of the parish during 2025. ## **Looking Forward** 2025 was a year marked by challenge, disruption, and transition. Nevertheless, the church remained open, worship continued, the community continued to be served, and the parish demonstrated considerable resilience and generosity. The PCC looks forward with hope to the appointment of a new Priest-in-Charge and to continuing the mission and ministry of St Mary’s in the years ahead. ## **Approved by the PCC and signed on their behalf by-** Jane Chetwynd-Appleton Philip Davis _**Churchwardens**_ **2[nd] July 2026** Page ix Indep•ndent ExamIn￿5 Report to the pay￿h1•1 Churrh Cwndl, St M•rfs Church Kemp Town. 8rlghton I report to the Trustees on my examlnatlon of the 2025 accounts ofthe Parochial Church cour￿[1 IPCCI of St Marfs Church Kemp Town, 8rl8hton. Rewslblutles and Basls of the Roport A5 the charfty trustee5 of the Parochl#l Church Councll, you are re¥*onslble for the preparation of the accounts In accordan￿ wlth the requlrements of the Charltles Act 20111.the Arfl. l ￿pOrt In respert of my exarnination of the Pccs accounts carried out under section 145 of the 2011 Art and In carryln8 Out my examlnatlon I have followed all the appllcable Directions glven by the Charlty Commlsslon under sectlon 145151(bl of the Act. Independent examlmrfs statement I have completed my examlnatlon. I confirm that no materlal matters have come to my attentlon In connertlon with the examlnation gi￿ng me cause to believe that in any materlal ￿speCtr. accountlng records were rh)t kept In respert of the PCC as requlred by Section 130 of the A¢ or, 2. the accounts d) not comply wlth those records; or 3. the accounts do not comply with the appllcable requirements conceming the form and contents of account$ Set OLrt in the Charltie5 (Accounts and Reports) Regulatlons 2CK18 other than any requlrement that the accounts gtve a "true ènd falr VIW which ts not a matter considered as part of an independent examlnatlon. I have no concerns and have corne across no other matters In connettlon wlth the examlnation to whlch attentlon should be drawn In thls report in order to enable a proper understanding of the 2025 accounts to be reached. The financlal performante in 2025 was eommendable. Revenues were up; the unfortunate financial effett5 of both a serious equipment break down, and a damagEng b￿ak4n were handled well. The lack of a new incumbent has Imparted strongly upon the keepin8 of accounts- puthn8 a dangerous overload on the Church Admlnlstrator. To ensure fvture staff well-belng and a¢¢ounting timeliness. I stron8ly recommend that St Mary's commlsslons Its estsblished financial suppo ctorfor monthly asslstance and review. Slgned Name: Mr. Martln Bartholomew Address: 21 Marlners (bwy, Uttlehampton. West sus1￿ BN17 5DA Date: So KJ Page x ## **Statement of Financial Activities** ||||**Unrestricted**|**Unrestricted**||**Restricted**|**TOTAL**|**Previous**
**Year**| |---|---|---|---|---|---|---|---|---| ||||**General**|**Designated**|**SUBTOTAL**|||| |**INCOME AN**|**D ENDOWMENTS FROM:**|||||||| ||**Donations and Legacies**||61,072
£||**61,072**
**£**||**61,072**
**£**|46,437
£| ||**Charitable Activities**||54,027
£||**54,027**
**£**||**54,027**
**£**|56,526
£| ||**Investments**||4,781
£||**4,781**
**£**||**4,781**
**£**|4,167
£| ||**Miscellaneous**||31,422
£||**31,422**
**£**||**31,422**
**£**|8,764
£| |||**TOTAL**|**151,303**
**£**|**-**
**£**|**151,303**
**£**|**-**
**£**|**151,303**
**£**|**115,894**
**£**| |**EXPENDITU**|**RE ON:**|||||||| ||**Raising Funds**||10,284
£||**10,284**
**£**||**10,284**
**£**|8,973
£| ||**Charitable Activities**||125,128
£||**125,128**
**£**||**125,128**
**£**|74,540
£| ||**Miscellaneous**||40,015
£||**40,015**
**£**||**40,015**
**£**|32,759
£| |||**TOTAL**|**175,427**
**£**|**-**
**£**|**175,427**
**£**|**-**
**£**|**175,427**
**£**|**116,272**
**£**| |**NET INCOME/(EXPENDITURE) BEFORE TRANSFERS**|||**(24,125)**
**£**|**-**
**£**|**(24,125)**
**£**|**-**
**£**|**(24,125)**
**£**|**(378)**
**£**| |||||||||| |**TRANSFERS**|**:**|||||||| ||**Gross transfers between funds - in**|||1
£|**1**
**£**||**1**
**£**|| ||**LPWGS not claimed -****_No longer applicable_**|||||||(497)
£| ||**Other recognisedgains/losses**||||**-**
**£**||**-**
**£**|| ||**Gains/losses on investment assets**|||257
£|**257**
**£**||**257**
**£**|3,152
£| |||**TOTAL TRANSFERS**|**-**
**£**|**258**
**£**|**258**
**£**|**-**
**£**|**258**
**£**|**2,655**
**£**| |**NET INCOME/(EXPENDITURE) AFTER TRANSFERS**|||**(24,125)**
**£**|**258**
**£**|**(23,867)**
**£**|**-**
**£**|**(23,867)**
**£**|**2,277**
**£**| |||||||||| |**FUNDS BROUGHT FORWARD FROM PREVIOUS YEAR**|||**209,724**
**£**||**209,724**
**£**||**209,724**
**£**|**207,447**
**£**| |||||||||| |**TOTAL CARRIED FORWARD IN CURRENT YEAR**|||**185,599**
**£**|**258**
**£**|**185,857**
**£**|**-**
**£**|**185,857**
**£**|**209,724**
**£**| |||||||||| ||||||||**34,796**
**£**
35,242
£
**(8,184)**
**£**
6,084
£
**82,609**
**£**
81,906
£
**42,006**
**£**
42,006
£
**18,000**
**£**
18,000
£
**224**
**£**
211
£
**-**
**£**
2,000
£
**-**
**£**
3,165
£
**-**
**£**
510
£
**800**
**£**
800
£
**-**
**£**
10,800
£
**950**
**£**
1,000
£
**3,000**
**£**
3,000
£
**-**
**£**
5,000
£
**9,496**
**£**
-
£
**2,160**
**£**
**185,857**
**£**
**209,724**
**£**
Page xi|| |**REPRESENTED BY:**||||||||| ||**RESTRICTED**|||||||| |||**Diocese as Custodian Trustee**|||**-**
**£**|34,796
£|**34,796**
**£**|35,242
£| |||||||||| ||**UNRESTRICTED**|||||||| |||**General Fund**
**_(Church Account plus accs rcvble minus liabilities)_**|(8,184)
£||**(8,184)**
**£**||**(8,184)**
**£**|6,084
£| |||||||||| ||**DESIGNATED**|||||||| |||**St Mary's Investment Assets**||82,609
£|**82,609**
**£**||**82,609**
**£**|81,906
£| |||||||||| |||**Other Tangible Assets**||42,006
£|**42,006**
**£**||**42,006**
**£**|42,006
£| |||||||||| |||**Piano**||18,000
£|**18,000**
**£**||**18,000**
**£**|18,000
£| |||||||||| |||**Friends Account**||224
£|**224**
**£**||**224**
**£**|211
£| |||||||||| |||**Pentaptych Repair**||-
£|**-**
**£**||**-**
**£**|2,000
£| |||||||||| |||**Christmas Fund**||-
£|**-**
**£**||**-**
**£**|3,165
£| |||||||||| |||**Sound and Camera**||-
£|**-**
**£**||**-**
**£**|510
£| |||||||||| |||**Music Fund - St Mary's Hall**||800
£|**800**
**£**||**800**
**£**|800
£| |||||||||| |||**Diocesan Energy Grant**||-
£|**-**
**£**||**-**
**£**|10,800
£| |||||||||| |||**Koalas Grant - Diocese**||950
£|**950**
**£**||**950**
**£**|1,000
£| |||||||||| |||**Western Land Fund**||3,000
£|**3,000**
**£**||**3,000**
**£**|3,000
£| |||||||||| |||**Emergency Reserve**||-
£|**-**
**£**||**-**
**£**|5,000
£| |||||||||| |||**Archdeacon's Loan**||9,496
£|**9,496**
**£**||**9,496**
**£**|-
£| |||||||||| |||**Emergency Appeal**||2,160
£|**2,160**
**£**||**2,160**
**£**|| ||||**(8,184)**
**£**|**159,245**
**£**|**151,061**
**£**|**34,796**
**£**|**185,857**
**£**|**209,724**
**£**| |||||||||| ## **Balance Sheet** ## **Class** |**Class**|||| |---|---|---|---| |**Account Code**|**Description**|**Current Year**
**Previous Year**|| |**FIXED ASSETS**|||| |**6000**|CB3023823 CBF Deposit Fund
[previously6103069002D]|16,406
£|26,275
£| |**6010**|CB3023822 CBF Investment Fund Income
[previously61039001S]|19,392
£|20,199
£| |**6020**|CB3023821 CBF Fixed Interest
[previously610369001F]|63,217
£|61,707
£| |**6030**|CB3005129 CBF Investment General Religious
[previously110001101S]|19,490
£|20,302
£| |**6040**|CB3005275 CBF Fixed Interest SundaySchool
[previously110001259F]|15,306
£|14,940
£| ||**SUBTOTAL**|**133,811**
**£**|**143,423**
**£**| ||||| |**7000**|Church Hall - at cost,freeholdproperty|12,725
£|12,725
£| |**7010**|Church Hall Flat - renovations at cost|26,122
£|26,122
£| |**7020**|Equipment - at cost|3,183
£|3,159
£| |**7030**|Piano|18,000
£|18,000
£| ||**SUBTOTAL**
**TOTAL FIXED ASSETS**|**60,030**
**£**|**60,006**
**£**| |||**193,841**
**£**|**203,429**
**£**| |**CURRENT ASSETS**|||| |**5000**|Barclays CHURCH a/c 2734|28,122
£|6,829
£| |**5010**|Barclays FRIENDS a/c 3047|224
£|211
£| |**5020**|Stripepayments|88
£|293
£| |**Z05**|Accounts receivable|1,118
£|1,122
£| ||**TOTAL CURRENT ASSETS**|**29,552**
**£**|**8,455**
**£**| |**LIABILITIES**|||| |**Z06**|PAYEpayable|(49)
£|(11)
£| ||Rounding|(1)
£|| |**6998**|Diocesan Loan|36,000
£|| |**6699**|Barclaycard Xero account v statement|(15)
£|(33)
£| |**Z04**|Barclaycard|1,601
£|2,203
£| ||**TOTAL LIABILITIES**|**37,536**
**£**|**2,159**
**£**| ||**NET ASSET SURPLUS/(DEFICIT)**||| |||**185,857**
**£**|**209,724**
**£**| ||||| |**RESERVES**|||| ||Excess/(deficit) to date
_(This figure represents net income/(expenditure) before investmentgains/losses.)_|(24,124)
£|(875)
£| ||||| |**Z01**|Startingbalances|209,724
£|207,447
£| |**Z02**|Gains/(losses)on investment assets|257
£|3,152
£| ||**TOTAL RESERVES**|**185,857**
**£**|**209,724**
**£**| ||||| |**REPRESENTED**|**BY FUNDS:**||| ||Unrestricted|(8,184)
£|6,084
£| ||Designated|159,245
£|168,398
£| ||Restricted|34,796
£|35,242
£| ||Endowment||| ||**TOTAL**|**185,857**
**£**|**209,724**
**£**| Page xii **Fund Movement by Type** |**INVESTMENTS**
Restricted
Designated
**GENERAL FUND**
Unrestricted
_(Church Account plus accs rcvble minus liabilities)_
**TANGIBLE ASSETS**
Church Hall - freehold
Church Hall Flat - renovations
Equipment - at cost
Piano
**FRIENDS ACCOUNT**
Designated
**PENTAPTYCH**
**CHRISTMAS FUND**
Designated
**CAMERA/SOUND**
Designated
**MUSIC FUND - St Mary's Hall**
Designated
**DIOCESAN ENERGY GRANT**
Designated
**KOALAS GRANT - Diocese**
**WESTERN LAND FUND**
**EMERGENCY RESERVE**
**ARCHDEACON'S LOAN**
Designated
**EMERGENCY APPEAL**
Designated
**TOTAL**|**OPENING**|**Incoming**|**Outgoing**|**Transfers**|**Gains/Losses**|**CLOSING**| |---|---|---|---|---|---|---| ||35,242
£||||(446)
£|34,796
£| ||81,906
£||||703
£|82,609
£| ||**117,148**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**257**
**£**|**117,405**
**£**| ||6,084
£||||(14,268)
£|(8,184)
£| |||||||| ||12,725
£|||||12,725
£| ||26,122
£|||||26,122
£| ||3,159
£|||||3,159
£| ||18,000
£|||||18,000
£| ||**60,006**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**60,006**
**£**| |||||||| ||211
£||||13
£|224
£| ||2,000
£||2,000
£|||-
£| ||3,165
£||3,165
£|||-
£| ||510
£||510
£|||-
£| |||||||| ||800
£|||||800
£| |||||||| ||10,800
£||10,800
£|||-
£| |||||||| ||1,000
£||50
£|||950
£| |||||||| ||3,000
£|||||3,000
£| ||5,000
£||5,000
£|||-
£| ||-
£|33,840
£|24,344
£|||9,496
£| |||||||| ||-
£|2,160
£||||2,160
£| |||||||| ||**209,724**
**£**|**36,000**
**£**|**45,869**
**£**|**-**
**£**|**(13,998)**
**£**|**185,857**
**£**| Page xiii ## **Statement of Assets and Liabilities** |**Fixed**
**Fixed**
**Fixed**
**Curre**
**Curre**
**Liabili**
**Liabili**|**Assets -****_Heritage Assets_**
Church Hall - freehold property, at cost|**UNRESTRICTED**|**UNRESTRICTED**|**RESTRICTED**|**ENDOWMENT**
**-**
**£**
**-**
**£**
**-**
**£**
**-**
**£**
**-**
**£**
**-**
**£**
**-**
**£**
**-**
**£**|**CURRENT YEAR**|**PREVIOUS YEAR**| |---|---|---|---|---|---|---|---| |||**GENERAL**|**DESIGNATED**||||| ||||12,725
£|||12,725
£|12,725
£| ||Church Hall Flat - renovations at cost||26,122
£|||26,122
£|26,122
£| ||Equipment - at cost||3,159
£|||3,159
£|3,159
£| ||**Assets -****_Investments_**
CB3023823
CBF Deposit Fund
_[previously 6103069002D]_|**-**
**£**
**42,006**
**£**
16,406
£||**-**
**£**||**42,006**
**£**
16,406
£|**42,006**
**£**
26,275
£| ||CB3023822
CBF Investment Fund Income
_[previously 61039001S]_||19,392
£|||19,392
£|20,199
£| ||CB3023821
CBF Fixed Interest
_[previously 610369001F]_||63,217
£|||63,217
£|61,707
£| ||CB3005129
CBF Investment General Religious
_[previously 110001101S]_|||19,490
£||19,490
£|20,302
£| ||CB3005275
CBF Fixed Interest Sunday School
_[previously 110001259F]_|||15,306
£||15,306
£|14,940
£| ||**Assets -****_Tangible_**|**-**
**£**
**99,015**
**£**||**34,796**
**£**||**133,811**
**£**
18,000
£|**143,423**
**£**
18,000
£| ||Bechstein Grand Piano||18,000
£||||| |||**-**
**£**|**18,000**
**£**|**-**
**£**|**-**
**£**|**18,000**
**£**|**18,000**
**£**| ||**nt Assets - Cash at bank and in hand**||||||| ||Barclays CHURCH a/c 2734|27,891
£||||27,891
£|6,829
£| ||Barclays FRIENDS a/c 3047|224
£||||224
£|211
£| ||Stripe fees due|||||-
£|293
£| |||**28,115**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**28,115**
**£**|**7,333**
**£**| ||**nt Assets -****_Debtors_**|||||4,997
£|1,122
£| ||Accounts Receivable|4,997
£|||||| |||**4,997**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**4,997**
**£**
-
£|**1,122**
**£**| ||**ties -****_Agency Accounts_**||||||| ||Agency Collections||||||| |||**-**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**-**
**£**| ||**ties -****_Creditors(falling due within one year)_**||||||| ||Diocesan Loan||36,000
£|||36,000
£|| ||BarclayCard||1,601
£|||1,601
£|2,203
£| ||Accounts Payable|5
£||||5
£|(44)
£| |||**5**
**£**|**37,601**
**£**|**-**
**£**|**-**
**£**|**37,606**
**£**|**2,159**
**£**| ||**GRAND TOTAL**||||||| |||**33,107**
**£**|**121,420**
**£**|**34,796**
**£**|**-**
**£**|**189,323**
**£**|**214,043**
**£**| Page xiv ## **Analysis of Income and Expenditure** |**INCOME AND ENDOWMENTS**
**Donations and Legacies**
**0100**
**0110** Giving -_Cash from services_
**0120** Giving -_Non-Gift Aided_
**0200** Other Donations -_Donations and Candles Boxes_
**0210** All Other Donations
**0220** All Other Donations -_Refreshments_
**0240** All Other Donations -_Flowers_
**0270** All Other Donations -_Just Giving receipts_
**0320** Gift Aid Recovered
**0340** Legacies Received
**0520**
**Income from Charitable Activities**
**0230** LoyaltyBankpayments
**0510** Proceeds from Fund-Raising -_Events_
**0700** Church Lets
**0720** Church Hall Lets -_Adhoc_
**0730** Church Hall Lets -_Flat_
**0740** Church Hall Lets -_Regular_
**0741** Church Hall Lets -_Koalas_
**0741** PCC Gross Fees
**Investments**
**0600** Investment Income
**Other Income**
**0330** VAT Recovered via LPWGS
**0400** Stewardship Grant
**0405** Insurance Claim -_Roof Damage_
**0405** Insurance Claim -_Break-in_
**0410** Grant Income -_Letitia Tilbury Tarner Trust_
**0420** Grant Income -_Sussex Historic Churches Trust_
Grant Income -_John Booth Charitable Trust_
**0430** Other Grant Income
**0951** Other Income -_Big Issue_
Other Income
Giving-_Gift Aided_
Friends Donations|**INCOME AND ENDOWMENTS**
**Donations and Legacies**
**0100**
**0110** Giving -_Cash from services_
**0120** Giving -_Non-Gift Aided_
**0200** Other Donations -_Donations and Candles Boxes_
**0210** All Other Donations
**0220** All Other Donations -_Refreshments_
**0240** All Other Donations -_Flowers_
**0270** All Other Donations -_Just Giving receipts_
**0320** Gift Aid Recovered
**0340** Legacies Received
**0520**
**Income from Charitable Activities**
**0230** LoyaltyBankpayments
**0510** Proceeds from Fund-Raising -_Events_
**0700** Church Lets
**0720** Church Hall Lets -_Adhoc_
**0730** Church Hall Lets -_Flat_
**0740** Church Hall Lets -_Regular_
**0741** Church Hall Lets -_Koalas_
**0741** PCC Gross Fees
**Investments**
**0600** Investment Income
**Other Income**
**0330** VAT Recovered via LPWGS
**0400** Stewardship Grant
**0405** Insurance Claim -_Roof Damage_
**0405** Insurance Claim -_Break-in_
**0410** Grant Income -_Letitia Tilbury Tarner Trust_
**0420** Grant Income -_Sussex Historic Churches Trust_
Grant Income -_John Booth Charitable Trust_
**0430** Other Grant Income
**0951** Other Income -_Big Issue_
Other Income
Giving-_Gift Aided_
Friends Donations|**UNRESTRICTED**|**UNRESTRICTED**|**RESTRICTED**|**ENDOWMENT**
**-**
**£**
**-**
**£**
**-**
**£**
**-**
**£**|**CURRENT YEAR**|**PREVIOUS YEAR**| |---|---|---|---|---|---|---|---| |||**GENERAL**|**DESIGNATED**||||| |||13,704
£||||13,704
£|25,687
£| ||Giving -_Cash from services_|2,135
£||||2,135
£|1,440
£| ||Giving -_Non-Gift Aided_|32,522
£||||32,522
£|2,387
£| ||Other Donations -_Donations and Candles Boxes_|6,442
£||||6,442
£|7,214
£| ||All Other Donations|||||-
£|| ||All Other Donations -_Refreshments_|215
£||||215
£|426
£| ||All Other Donations -_Flowers_|||||-
£|| ||All Other Donations -_Just Giving receipts_|1,850
£||||1,850
£|2,163
£| ||Gift Aid Recovered|4,194
£||||4,194
£|7,100
£| ||Legacies Received|||||-
£|| ||Friends Donations|10
£||||10
£|10
£| ||**e from Charitable Activities**|**61,072**
**£**
**-**
**£**||**-**
**£**||**61,072**
**£**|**46,437**
**£**| ||LoyaltyBankpayments|3
£||||3
£|32
£| ||Proceeds from Fund-Raising -_Events_|2,016
£||||2,016
£|2,931
£| ||Church Lets|11,127
£||||11,127
£|14,829
£| ||Church Hall Lets -_Adhoc_|3,680
£||||3,680
£|6,047
£| ||Church Hall Lets -_Flat_|7,500
£||||7,500
£|4,500
£| ||Church Hall Lets -_Regular_|27,824
£||||27,824
£|23,394
£| ||Church Hall Lets -_Koalas_|56
£||||56
£|243
£| ||PCC Gross Fees|1,821
£||||1,821
£|3,150
£| |||**54,027**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**54,027**
**£**|**55,126**
**£**| ||**ments**|||||4,781
£|4,167
£| ||Investment Income|4,781
£|||||| |||**4,781**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**4,781**
**£**|**4,167**
**£**| ||**Income**||||||| ||VAT Recovered via LPWGS|4,194
£||||4,194
£|1,022
£| ||Stewardship Grant|||||-
£|| ||Insurance Claim -_Roof Damage_|||||-
£|1,400
£| ||Insurance Claim -_Break-in_|14,927
£||||14,927
£|| ||Grant Income -_Letitia Tilbury Tarner Trust_|722
£||||722
£|700
£| ||Grant Income -_Sussex Historic Churches Trust_|||||-
£|264
£| ||Grant Income -_John Booth Charitable Trust_|1,000
£|||||| ||Other Grant Income|7,555
£||||7,555
£|5,278
£| ||Other Income -_Big Issue_|2,670
£||||2,670
£|1,500
£| ||Other Income|353
£||||353
£|| |||**31,422**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**31,422**
**£**|**10,164**
**£**| ||||||||| ||**TOTAL INCOME**|**151,303**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**151,303**
**£**|**115,894**
**£**| Page xv ## **Analysis of Income and Expenditure** |**EXPENDITURE**
**Raising Funds**
**2200** Recitals and Events
**2215** Church Licensing
**Charitable Activities**
**2000** Parish Ministry Contribution
**2099** Venue Administrator Expenses
**2220** Fees -_Deputising Clergy_
**2230** Fees -_Deputising Organists_
**2300** Bank and Card Charges
**2630** Church -_Maintenance_
**2660** Church -_Music (Organ and Piano)_
**2700** Admin Professional Development
**2800** Utilities - Church -_Electricity_
**2810** Utilities - Church -_Gas Main_
**2820** Utilities - Church -_Gas (Vestry)_
**2830** Utilities - Church -_Water_
**2840** Utilities - Church Hall -_Electricity_
**2850** Utilities - Church Hall -_Gas_
**2860** Utilities - Church Hall -_Water_
**2900** Church Hall -_Cleaning_
**2910** Church Hall -_Consumables_
**2960** Cleaning Wages
**Other Expenditure**
**2210** Fees -_Diocese_
**2410** Vicarage -_Council Tax_
**2420** Vicarage -_Water Rates_
**2450** Telecoms -_Church_
**2470** Telecoms -_Vicarage_
**2600** Church -_Liturgical Supplies_
**2610** Church -_Charitable Giving_
**2620** Church -_Consumables_
**2625** Church -_Equipment_
**2635** Church -_Insurance_
**2920** Church Hall -_Maintenance_
**2930** Church Hall -_Insurance_
**2950** Other expenditure|**EXPENDITURE**
**Raising Funds**
**2200** Recitals and Events
**2215** Church Licensing
**Charitable Activities**
**2000** Parish Ministry Contribution
**2099** Venue Administrator Expenses
**2220** Fees -_Deputising Clergy_
**2230** Fees -_Deputising Organists_
**2300** Bank and Card Charges
**2630** Church -_Maintenance_
**2660** Church -_Music (Organ and Piano)_
**2700** Admin Professional Development
**2800** Utilities - Church -_Electricity_
**2810** Utilities - Church -_Gas Main_
**2820** Utilities - Church -_Gas (Vestry)_
**2830** Utilities - Church -_Water_
**2840** Utilities - Church Hall -_Electricity_
**2850** Utilities - Church Hall -_Gas_
**2860** Utilities - Church Hall -_Water_
**2900** Church Hall -_Cleaning_
**2910** Church Hall -_Consumables_
**2960** Cleaning Wages
**Other Expenditure**
**2210** Fees -_Diocese_
**2410** Vicarage -_Council Tax_
**2420** Vicarage -_Water Rates_
**2450** Telecoms -_Church_
**2470** Telecoms -_Vicarage_
**2600** Church -_Liturgical Supplies_
**2610** Church -_Charitable Giving_
**2620** Church -_Consumables_
**2625** Church -_Equipment_
**2635** Church -_Insurance_
**2920** Church Hall -_Maintenance_
**2930** Church Hall -_Insurance_
**2950** Other expenditure|**UNRESTRICTED**|**UNRESTRICTED**|**RESTRICTED**|**ENDOWMENT**
**-**
**£**
**-**
**£**
**-**
**£**|**CURRENT YEAR**|**PREVIOUS YEAR**| |---|---|---|---|---|---|---|---| |||**GENERAL**|**DESIGNATED**||||| |||9,807
£||||9,807
£|8,398
£| ||Church Licensing|477
£||||477
£|575
£| ||**able Activities**|**10,284**
**£**
**-**
**£**||**-**
**£**||**10,284**
**£**|8,973
£| ||Parish Ministry Contribution|30,000
£||||30,000
£|27,500
£| ||Venue Administrator Expenses|1,574
£||||1,574
£|1,665
£| ||Fees -_Deputising Clergy_|71
£||||71
£|| ||Fees -_Deputising Organists_|3,454
£||||3,454
£|3,333
£| ||Bank and Card Charges|637
£||||637
£|633
£| ||Church -_Maintenance_|65,070
£||||65,070
£|12,492
£| ||Church -_Music (Organ and Piano)_|1,336
£||||1,336
£|1,740
£| ||Admin Professional Development|61
£||||61
£|3,441
£| ||Utilities - Church -_Electricity_|4,366
£||||4,366
£|1,706
£| ||Utilities - Church -_Gas Main_|2,864
£||||2,864
£|10,578
£| ||Utilities - Church -_Gas (Vestry)_|1,768
£||||1,768
£|1,707
£| ||Utilities - Church -_Water_|468
£||||468
£|353
£| ||Utilities - Church Hall -_Electricity_|2,423
£||||2,423
£|219
£| ||Utilities - Church Hall -_Gas_|3,228
£||||3,228
£|4,425
£| ||Utilities - Church Hall -_Water_|3,162
£||||3,162
£|1,273
£| ||Church Hall -_Cleaning_|1,532
£||||1,532
£|1,301
£| ||Church Hall -_Consumables_|34
£||||34
£|165
£| ||Cleaning Wages|3,080
£||||3,080
£|2,009
£| |||**125,128**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**125,128**
**£**|**74,540**
**£**| ||**Expenditure**||||||| ||Fees -_Diocese_|767
£||||767
£|557
£| ||Vicarage -_Council Tax_|1,175
£||||1,175
£|2,825
£| ||Vicarage -_Water Rates_|881
£||||881
£|553
£| ||Telecoms -_Church_|1,435
£||||1,435
£|1,289
£| ||Telecoms -_Vicarage_|384
£||||384
£|765
£| ||Church -_Liturgical Supplies_|1,355
£||||1,355
£|1,128
£| ||Church -_Charitable Giving_|2,936
£||||2,936
£|2,546
£| ||Church -_Consumables_|6,653
£||||6,653
£|5,510
£| ||Church -_Equipment_|5,177
£||||5,177
£|1,596
£| ||Church -_Insurance_|8,480
£||||8,480
£|8,211
£| ||Church Hall -_Maintenance_|3,874
£||||3,874
£|4,141
£| ||Church Hall -_Insurance_|1,533
£||||1,533
£|1,491
£| ||Other expenditure|5,367
£||||5,367
£|2,147
£| |||**40,015**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**40,015**
**£**|**32,759**
**£**| ||||||||| ||**TOTAL EXPENDITURE**|**175,427**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**175,427**
**£**|**116,272**
**£**| ||||||||| ||**SURPLUS/(DEFICIT)**|**(24,125)**
**£**|**-**
**£**|**-**
**£**|**-**
**£**|**(24,125)**
**£**|**(378)**
**£**| Page xvi ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 December 2025 ## **1. Accounting Policies** ## a) **Basis of preparation** The financial statements have been prepared on a receipts and payments basis, using the Xero accounts package, consistent with prior years and in accordance with the Charities Act 2011. ## b) **Funds structure** Funds are classified as: - Unrestricted funds – available for general use - Designated funds – unrestricted funds set aside by the PCC for specific purposes - Restricted funds – funds subject to specific donor-imposed restrictions - The PCC holds no endowment funds. ## **c) Fixed assets** All fixed assets are initially recorded at cost. ## **d) Investments** Investments are recorded at market value. ## **2. Income** - a) Total income for the year was £151,303 (2024: £115,894). - b) Income was received from donations, charitable activities, investments, and fundraising. - c) No restricted income was received during the year. ## **3. Expenditure** - a) Total expenditure for the year was £175,427 (2024: £116,272). - Expenditure relates primarily to the running of the church and significant maintenance and improvement works undertaken during the year. - b) Net expenditure before gains and transfers was £24,125 (2024: £378). - c) After recognising investment gains and net transfers between funds of £258, the overall net expenditure for the year was: £23,867 (2024: £2,277 surplus) ## **4. Transfers between funds** - a) Transfers between funds during the year comprised a nominal internal transfer of £1 together with investment gains of £257 allocated to designated investment funds. Page xvii - b) These represent internal movements between designated funds and the consolidation or application of specific designated balances during the year. They do not affect the overall level of reserves. ## **5. Fixed assets** - a) Fixed assets comprise the church hall, associated property improvements, equipment, and piano. - b) These are held at historic cost and remain unchanged at £60,006. |**CHURCH**
**CHURCH HALL –**at cost, freehold property
**CHURCH HALL FLAT –**at cost, renovations
**EQUIPMENT –**at cost
**BECHSTEIN PIANO**|**2025**
**2024**
£0.00
£0.00
£12,725
£12,725
£26,122
£26,122
£3,159
£3,159
£18,000
£18,000
**£60,006**
**£60,006**| |---|---| ## **6. Investments** - a) Investments are held in CBF Church of England funds. - b) The capital value of investments at the year end was £117,405 (2024: £117,148). Income received from investments during the year amounted to £4,781 (2024: £4,167). In addition, the market value of the investment portfolio increased by £257 during the year. - c) CBF Deposit Fund (CB3023823) is an interest-bearing account used to hold funds pending transfer to the main bank account as required. The balance at 31 December 2025 was £16,406. In addition, the PCC held £82,609 in designated investment funds and £34,796 in restricted investment funds, the latter being held by the Diocese as Custodian Trustee. ## **7. Liabilities** - a) Liabilities at year end totalled £37,537 (2024: £2,159). - b) This includes a Diocesan loan of £36,000, taken during the year to support maintenance and improvement works, and due to be repaid by the end of 2026. ## **8. Emergency Appeal** During the year the PCC launched an Emergency Appeal in response to the exceptional costs arising from the heating failure and break-in. Donations received by 31 December 2025 totalled £2,160. A substantial proportion of appeal income was received during 2026 and therefore falls into the 2026 financial year. Page xviii ## **9. Legacy** No legacies were received in the year. ## **10. Gift Aid** The sum of £4,194 was recovered in this calendar year from the Gift Aid Scheme, which includes the Gift Aid Small Donation Scheme (GASDS), made up of donations via the contactless device, ‘GoodBox’, the wall donations safe, and the candle box. There is an outstanding claim which will be applied for in 2026. ## **11. Insurance** Until 31 December 2017, the cost of insuring the church building was included in the Parish Ministry Contribution. This changed on 1 January 2018 and the insurance is now paid directly to our insurer, Ecclesiastical, in monthly installments, for an annual total of £8480. The church hall has always been insured separately with the same insurer. The amount paid in March 2025 was £1533. ## **12. Grant and Other Income** LPWGS £4,194 John Booth Charitable Trust £1,000 Letitia Tilbury Tarner Trust £722 Other Grants £7,555 **TOTAL £13,471** Big Issue £2,670 Insurance Claim £14,927 **TOTAL £17,597** ## **GRAND TOTAL £31,068** The Listed Places of Worship Grant Scheme, which allowed us to claim the equivalent of VAT on specified work carried out in the church, has now closed in its previous form and we will be unable to make any further claims. **13.** There were no Local Authority or Government grants paid in 2025. No payments were made to Trustees in the year other than reimbursement of legitimate expenses. ## **14. Overall position** Page xix - a) The year shows a net expenditure of £23,867, reflecting significant maintenance and project costs. - b) During the year, the PCC also took out a Diocesan loan to support these works. While this increased cash resources in the short term, it is reflected as a liability in the Balance Sheet. - c) The PCC continues to hold substantial designated and restricted reserves, the majority of which are invested in long-term assets or held for specific purposes. Although unrestricted general funds were in deficit at the year end, the PCC believes that the parish remains financially sustainable, subject to continued careful financial management and successful fundraising. Page xx