2025-12-31-accounts

ST MARY'S AND ST FRANCIS PAROCHIAL CHURCH COUNCIL ANNIIAI, RF,PORT FOR 2025 2025 ANNUAL REPORT AND ACCOUNTS for the Parochial Church Council of St Mary's and St Francis, Barcombe Page Ito4 Annual Report Flnanclal RevSew Admlnlstratlve Informatlon Report of the Independent Examlner 10 statement of Flnanclal Artlvltles 11 8alance Sheet 12 to 17 Notes to the accounts Website.. wwi.barcombechurch.or8 Incumbent.. The Rev'd Sam Carter The Rectory, l The Grange, Barcombe, lewes, BN8 SAT Kim Gomes, Independent ExamlneTS Ltd, The Grain Store. Hi115 Barns, Appledram Lane South, Chithester, P020 7EG. Prlncipal Bankers: CAF Bank Ltd, Kings Hlll, West Mallin8 ME19 4TA Registered Charity no: 1159084

ST MARY'S AND ST FRANCIS PCC ANNUAL REPORT 2025 Our aims and purposes as a charity The Parochial Church Councll IPCCI has the responslbllity of co-operatlng wSth the incumbent, the Rev'd Samuel Carter, in furtherlng our alm of growlng In falth and maklng Jesus known. We understand this to Include: o the promotion of the gospel of the Lord Jesus Christ accordin8 to the doctrines and practices of the Church of England,. promoting the evangelistic, pastoral, socSal and ecumenical mission of the church; o providin8 practical support and care for people In the parish, regardless of background,. and o providing financial support to those in need and other organisations with similar objectives. What we planned to do to achieve our charitable objectives We continue to work through our vision statement which we first articulated in March 2024. Thls takes account of the needs of the parlsh and the diocesan strategy.1 The vision statement is as follows,. At Barcombe Church we are praylng that we wouldgrow In throe aroas over the next five years.. our worship, discipleship and outreach. Worshlp.. We want to cultlV8te 8 rlch worshipping life th8t draws people deeper Into the pr8S8nce ol the living God. We are prawng to.. grow our churGh family 50% over five years, 8nd double the number of under-78s.' develop our worshipping life through nurturing new musicians and other leaders.. 8nd upgrade our 8udio-vlsu81 system. Dlsclpleshlp We want to be people incre8slngiy transformed by Chrlst, reflected In.. Incr68S6dpr8y6rfulness 8nd more opportunities for corporate prayer.. revit81ising8nd doubling the number ofgrowth groups (including a new discipleship group for teenagers).. greening our church bulldlngs and m8kingproductlve use of thé church field,. and regul8r church events (hikes, BBQS, harvest suppers 8tc.) The diocesan strate8y for 202￿2025 was to be'more open. mort converted tojesus Chrls( more 8enerous and ffjore en8•8ed'. Durln8 2025 the dlo¢ese adopied • new stratebyforthe perlod 202&30,'Llvlnithe mystery of falth.. Page I

ST MARY'S AND ST FRANCIS PCC ANNUAL REPORT 2025 Outreach We long to see th6 Holy Spirit bringingpeople to f81th In Chrlst through.. reviewing the welcome we offer,. the18unch of g new service in the he8rt of the vi118ge.' redev61opment ofst Fr8ncis 8S 8 centre lor outre8ch,- annualAlpha and othercourses,. growing support of neighbouringp8rishes and world mission. And in diagram form.. Or￿In14n l•Kh •nd rnbklnqJ•w• PrilyOT D1•cl￿•*NP l•V•rthp Ovdlnpi¢x. E•pbU•hyt>JthdI•dp￿tsh1p urturn m￿NI￿1•N• scopb pbr• to r•dv4•bp St Frprfl Can&dBr OPt¢Trn• io8rt>w workwlhh d•rlyld•rn•rni PuiBu•Wchu￿h thw•￿. lknblpp￿rn Chjrth A¢ld. church •v•m•. These actSvitie5 comply with the Charity Commission's guidance on public benefit and the speclfic guldance on 'charities for the advancement of religion, The PCC has also complied with the requirements of section 5 of the Safeguardln8 and Clergy Discipline Measure 2016. How we got on? Worship One highlight of this year was the Snstallatlon of a new digltal Allen Organ, replaclng a plpe organ that required extensive maintenance. We are grateful to everyone who helped to make this happen. The church continues to welcome a wide range of people Iparishloners and those from further afleldl to its service5. Voluntary attendance to worship Jesus Chrlst In this way is a malor demonstration of the public benefit of our activities. As well as those at the parish church, St Marfs, services are held at St Francis, and occasionally elsewhere le,8. on the recreation groundl, giving the church a presence in the heart of the village. The average regular weekly attendance (October 20251 was 5916.5 youn8 people and 52 adults), somewhat down compared with 2024. School Harvest attracted 135 youn8 people and 130 adults. Our regular Sunday mornlng children's work is conducted in two groups split by a8e. Thls duty requlres iht Inrumbent PCC lamon8 Other relevant perx>nsl to h4v¢ due re8ard to the House ol Blshops. iuldance ¢)n safezu•rdb￿ch1Idrtrt•ndv￿IneIIb￿ •dults. Page 2

ST MARY'S AND ST FRANCIS PCC ANNUAL REPORT 2025 An average of three more attended via live-streaming on a Sunday and ten or so attended via live-streamin8 during the week. Our Christmas servlce5 were well attended with 164 adults and I I children attending the two Chri5tma5 Day Communion services as well as 140 youn8 people and 150 adult5 for School Carols and 85 young people and 130 adult5 at the popular Christingle Service. Teaching, baptising and nurturing new and existing believers This year we were glad to conduct three weddings. We were dlsappolnted to have conducted only one baptism. In part this reflects a lack of birth5 in the parish. alongside changes In society. The number of funerals, committals and Interment of ashes was up a8ain - nine funerals, three memorials, one committal and an interment of ashes, 14 in all, If this was the whole story, we mi8ht feel rather gloomy, but one of the joys of the past year has been to see new faces at church, and those on the fringes become more involved. We are confident that God is at work and that the church in Barcombe has a bri8ht future. Durlng Lent we ran a dlscipleshlp course attended by some IS people. Three growth groups for blble study, fellowshlp and prayer contlnue to meet. Around 30 people are linked to these groups whlch are a source of real Joy to members. In 2025. our teaching programme followed the lectSonary durln8 seasonal time (Advent, Epiphany, Lent, Easterl. The rest of the year saw us continue a series In St Paul's first letter to the Corinthians. We hope to finish that during 2026. Our weekly prayer meetin8 by Zoom has contlnued uninterrupted, as has our monthly prayer meeting- First Priority- to pray for the church, communlty and natlon, and the wider world. We consider prayer to be the lifeblood of all thatwe do. Pastoral care and other assistance Representatlves from the church vislt the housebound, lonely and otherwise in need. The church also holds a rellef fund for parishioners In crlsls Isee Financial Review below). Our churches and churchyards continue to be appreciated by many as a place where life events are celebrated with joy and thanksgiving. We prioritise keeping St Marfs and St Francis open during the daytime, something that is becoming rare in Sussex. This involves a regular team from the local community in opening and locking up each day. A steady stream of entries in the visitor book testifies to the appreciation many visitors have of St Mary's and others visit St Francis for quiet reflection. We publish the Barcombe News and distribute a monthly copy free to every household in the parish. Page 3

ST MARY'S AND ST FRANCIS PCC ANNUAL REPORT 2025 Building link5 wlth the wider communlty and reachins out to the unchurched Church members contlnue to support around six local familles In the Barcombe Bunnies play8roup which meets at St Francis. At the other end of the age range, our monthly popular St Francis communlty lunches continue to provide for around 30 mostly elderly people. The monthly Community Café continues to be valued village asset which the church runs in partnership wlth school PTA. Cake and refreshments are provided free of charge to 30-40 people of all ages. In January and February, the Rector ran a successful group In the pub called Beer ond Big Questions to provlde a space for people to discu55 matters of faith, In the Autumn we ran an Alpha course for the first tlme In recent years, attended by around 18 people. "So peaceful and beautiful. Thank vou for being open." Barcombe Cross Youth continue to thrlve, offering fun actlvltles for local young people whilst also introducln8 them to the good news of Jesus ChrSst, We regularly have twenty 10-145 attendin8, of whom two thirds have no other connectlon to the church. This year we started a youth bible study on Sunday afternoons called IGNITE which Is attended by around six young people. Once a month we join with other churches in the Lewes and Seaford area in a joSnt youth service. In December the Church organised a scratch NativSty attended by around 70 people, followed by caro15 in the pub joined by over 100 from the local community. Supportin8 Staff and governors in promoting the Christlan distinctiveness of Barcombe school The Rector continues to take a weekly assembly at Barcombe school and teach a Religious Education lesson for each class once per term. He also serves as a foundation governor for the Skylark Federation lof whlch Barcombe is a member). In this capaclty he has assisted at the school's OFSTED Inspection, which resulted in a grade of GOOO with OUTSTANDING elements. It has been a joy to welcome the School community to St Marf5 for harvest, Christmas and Easter services. Giving grants to organisations with similar aims We support a variety of charities and organisations In line with our aims through grants totalling just over £7,500. We also contribute to the diocese in excess of our dirert Costs to SUPPOrt other parishes in the diocese. Page 4

ST MARY'S AND ST FKANL'IS PCC ANNUAL REPORT 2025- Maintaining church property Well-maintained buildings enable us to welcome a variety of village and outside groups to St Mary's, the Conker Room and St Francis. These include Barcombe Bunnies, The Diocese of Chichester, Barcombe Good Neighbours, nearby parishes and the Bevern Trust. Eco Church We gained our first- bronze- Eco Church Award durin8 2024. We have started on the journey towards a Silver award, recognising that there is much to be done as we strive to preserve and protect God's rich kingdom. Conversion of the heating system in the Conker Room from an oil- fired boiler to an Air Source Heat Pump has been a significant step on the way towards Net Zero. Financial Review At the end of 2025 the church had net assets of £92,202 of whSch £28,612 was held as cash at bank. In the year net assets have reduced by £21,636 as overall expenditure has exceeded income. Voluntary Income has rlsen by 18% in the year from £113,524 to £134,003. The organ appeal raised some £39,784 whilst Income from legacies and donations reduced In the year. Bearing in mind the underlying economlc climate members must be thanked for their contlnued 5UPPOrt through planned giving whlch increased by £544. Planned givin8, £73,319 now amounts to 87% of the diocesan parish share. On the expenditure side we spent £169,594 whlch was £28,699 more than last year. The main increases in expenditure being.. replacement of church or8an E31,302, parish contribution £2,448, major repairs and fabric costs £5,722 that included £6,733 for the supply and installation of an alr source heat pump system at St. Mary'5. These increases were offset bv reductions in church running expenses. The excess funds held In the or8an fund wlll be applied to other project5 includln8 audio-vlsual equipment and 8reening of heatin8 The PCC have set a challen8ing bud8et for 2026 which incorporates an above average increase in the parish contrlbution to £86,400. The budget Shows a deficit and the PCC are considering how best to reduce this. The net assets of £92,202 are allocated into three funds and as at the year-end these were unrestrlcted funds £52,336, restricted funds £28,243 and endowments £11,623. The PCC would like to express Its Sincere thanks to Steve Brentnall and Andrew Lamont for their assistance and support with the church finances throughout 2025 and Ben Williams -Thomas for his assistance with 8ift ald. Page 5

s'r MARY'S AND ST FRANCIS PCC ANNUAL REPORT 2025.:y: Reserves Policy It is PCC policy to seek to maintaln a balance of liquid assets on unrestricted funds calculated in two parts as follows.. l. Approximately three months, worth of unrestricted payments as a contingency against unforeseen situations1£32,5CKI in 20251 and 2. A provision for the maintenance of the fabric of the church to meet costs arising every five years following the Church Architects Quinquennial inspection of the building lestimated at £5,000 per annum - £25,000 in totall The total amount of reserves required by this policy is therefore £57,500. The total of the unrestricted IiqL¢id assets held at the year-end was £52,336 and a deficit of £5,164 is carried forward5 to 2026. The PCC is currently reviewing the reserves policy in line with the on-going fundin8 requirements. It is PCC policy to invest fund5 balances with the CBF Church of England Investment Fund the CBF Church of England Fixed Interest Securities Fund and the CBF Church of England Deposit Fund. The PCC will continue to distribute around IO% of budgeted voluntary income through the Missionary Committee. Administrative information General In all we do, we take account of the Charity Commission's guidance on public benefit and the specific guidance on charities for the advancement of religion. The parish of St Mary's and St Francis, Barcombe has two church buildings.. St Mary's, Church Road and St Francis in the High Street as well a5 the graveyard at St Bartholomew's, Spithurst. We are in the Diocese of Chichester within the Church of England. Structure, governance and management Parochlal Church Councll. The Parochial Church Council IPCCI includes members with a balance of skills and experience. The PCC is registered with the Charity Commission (No. 11590841 under the Charities Act 2011. Its governing document is the Parochial Church Councils IPowersl Measure 1956. Membership is determined under the Church Representation Rule5. Membership consists of ex-officio members - the rector, the churchwardens, the members of the Deanery Synod, and up to nine members of the church who are elected at the Annual Parochial Church Meeting IAPCMI. The PCC may co-opt up to two more members. The PCC is responsible for the overall wellbein& practical as well as spiritual, of the church, the church members, and the church building5. The PCC also has a duty to promote the mission of the church within the wider community. Page 6

SI, MARY'S AND ST FRANCIS PCC ANNUAL REPORT 2025 Membershlp. During the year, the followln8 Served as members of the Parochial Church Council.. Ex offlclo membeys Incumbent.. The Rev'd Sam Carter, Chalr Wardens: Mr Nicholas Lear (re-elected May 202SI Mrs Rosemary Milmine (re-elected May 20251 Deanery Synod representatives.. Mr5 Angela Carter (due to retlre 20261 Mr Jonathan Leeson (due to retire 20261 Elerted and co-opted members Mrs Mim Austln Idue to retire 20281 Mr Ebenezer Cottingham Idue to retire 20261 Mrs BridBet Cross Idue to retlre 20281 Mr Andrew Lamont, Hon Treasurer Iretired May 20251 Mrs Wendy Lamont (due to retire 20261 Mrs Charlotte Miichell (due to retlre 20261 Mr Stephen Plgott Iretired May 20251 Mrs Heather Shepheard Iretlred May 20251 Mrs Susanna Pounce (due to retire 20281 Mrs Millie Sherman (due to retlre 20261 Mr Alasdair Smith Idue to retire 20261 Mr Davld Yair (due to retire 20261 What Is It forP The PCC is responsible for a wide range of matters affecting the Parish Church, Including compliance with health and safety and disability legislation and child protection. In our capacity as trustees, members of the PCC are responsible for the stewardship of funds and for the appropriate 3ccountlng and reporting of the parish finances. The PCC works to ensure that each member Is equipped to fulfil the role. New rnernbers. New members of the PCC are qulckly included and fully involved wlth their roles and responsibilities at the first PCC meeting after their election or co-option. The PCC secretary and Honorary Treasurer are elected at the first meeting after the Annual Parochial Church Meeting. Educ•tlon for members. The PCC secretary, the Treasurer and the Churchwardens all attend courses run by the diocese on their partlcular work and courses are a150 available to members generally. Regular mailings from the diocese keep the offlcers up to date with changes in church regulations and financial procedures and these are reported to the whole PCC as appropriate. Page 7

ST MARY'S AND ST FRANCIS PCC ANNUAL REPORT 2025 Safeguardlng. Mrs Mim Austin served as Safeguarding offlcer during the year. With the Rector, she was re5ponslble for ensurln8 that Dlsclosure and BarrSng SeNi¢e IDBSI checks were carried out on all those who work wlth children and vulnerable adults in the church. The PCC has adopted the Diocesan Pollcy which Is avallable from the church website, or a hard copy can be found in both Sl Francls and St Mary's, along with a polScy statement on the protection of children and vulnerable adu115. Members of the pcc have done online tralning ICO or above). We have been certified under the dlocesan Slmple Quollty Protect5 scheme. Accountant. The PCC has appolnted Mr Stephen Brentnall as Its accountant. The PCC thanks Mr Andrew Lamont and Mr Ben Wllllams-Thomas for thelr assistance with the church finances durin8 2025. Commlttees. Committees report to the PCC and ère responsible for 5peciflc areas of the church's activities,. + The Standlnq Commlttee has the power to transact the buslness of the PCC between its meetlngs, subject to any direction 8iven by the full PCC. + The Bulldlnqs Commlttee deals with the fabrlc of St Mary's and St Francis. + The Mlsslon Artlon Commlttee oversees the giving of a tlthe of the income to various Charities and keeps the congregation informed of the actlvlties of these charities throu8h guest speakers, pTayeTS and informatlon. + The Youth Commlttee oversees the youth work of the Church + The St BartholOme￿5 commlttee looks after the churchyard at Splthurst. Rlsk Assessment The major risks to whlch the councll ha5 been exposed have been identified by a risk analysis exercise carrled out by PCC members. The rlsks have been reviewed and systems and procedures have been established to manage the rlsks. Approved by The Parochlal Church Councll on 18th March 2026 and signed on Its behalf by Rev'd Sam Carter, Chalrman. Date: £2 TrIRfta4 ￿￿16 Page 8

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out on pages 10 to 17.

Respective responsibilities of Trustees and examiner

As the charity’s Trustees of St Mary's and St Francis Parochial Church, Barcombe , you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of St Mary's and St Francis Parochial Church ,Barcombe are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of St Mary's and St Francis Parochial Church, Barcombe as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

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 24.4.26

K Gomes FCIE MAAT

The Grain Store Hills Barns Appledram Lane South Chichester PO20 7EG

Page 9

BARCOMBE PAROCHIAL CHURCH COUNCIL (PCC) STATEMENT OF FINANCIAL ACTIVITIES For the YeAr ended 31st December 2025 Unrcqlrtrcted Funds Re8¢rieted Endownent Funds Funds 2025 2024 Notc Income #nd tndowm*nts from.. t)onaiions and le8acics Lharitablc ac11￿711¢S OtheT tradin8 aciivilies InvesLmen 21al 21bl 21cl 21dl 92,685 5,492 6.675 2.700 41.J18 134,1)03 113,524 5,492 5.025 6,675 8.175 3,047 3.807 347 TOTAL IIYCOME 107 552 347 149217 130 531 ExpendltllTe on.. Rai.sing funds Chariiable aciivitie5 31al 31bl 135.392 33,855 347 169.594 140,895 TOTAL EXPENDITURE 135,392 33,855 347 169,594 140,895 Nd 891n￿(lOSSesI on invesiments 19171 (3421 11.2391 1.409 NET IiYCOMEI(EXPENDITURE {211.7571 7,463 1342} 121.6361 18.9551 Transfers beiween funds NET MOVEMENT IN FUNDS {2R.7571 7,463 1342} 121.6361 I￿.935) ReconclllAtlon of Funds Fund Balances brou8hi forward at 1st January 2025 81,093 20.780 11,965 113.838 122,793 BALANCES CARRIED VORWARD AT31$1 DECEMBER 2025 52.336 28.243 11.623 92.202 113.838 Pa8e 10

BARCOMBE PAROCHIAL CHURCH COUNCIL (PCC) BALANCE SHEET AS AT 31Jt DECEMBER 2025 2025 2024 Note FIXED ASSETS Inves(rnent assets 56,648 57,907 CURRENT ASSETS Debtors Short tem deFrf)sits Cash at bank 8nd in hand 12,152 23,242 5,370 40,764 3.183 47.564 61.452 LIABILITIES .. AMOUNTS FALLING DUE WITHIN ONE YEAR 5.210 5.521 NET CURRENT ASSETS 35,554 55,931 TOTAL ASSETS LESS CURREIYT LIABILITIES 92.202 113,838 NET ASSETS 92.202 113.838 FUNDS Unrestricted Rtstricted EndowThent 52.336 28,243 11.623 81,093 20,780 11.965 io 92,202 113.838 Approved by th¢ Paro¢hial chU￿h Council on 18th March 2026 and $ign¢d on its Frthalf by :" Rev'd Sam Carter IChaiThan) Mr Alosdair Smith ITreasur¢r} The rtoies on pa8es 12 ¢0 17 forni partof these accounts. Pagell

BARCOMBE PAROCHIAL CHURCH COUNCIL (PCC) NOTES TO THE FtNANCIAL STATEMENrs For the Year ended 31st December 2025 ACCOUNTING POLICIES Ilh} B#sls of Prepirgtlon The PCC is a public benefil entity Mithin ihc mc3nin8 of FRSI 02. The fjnanciwl $taterncnts hav¢ been prepared under the Chari¢ie5 A¢1 2011 and the Church Accounlin8 Rc8ulations 2ll06, in ac¢i)rdance with applicoble accounting standards and the curreni120191.Sthiement ofRecommcndcd Prdcti¢e. Accounting and ReFK>rt5ng by Charitie5. ISORP IFRS 10211. The finaneigl statement5 have been prepared under the historical eosi conveniion as modified by the inclusion of invcsiments ai markei value. The financial slaiements include all the irans8Ctions, assets and liabilities for which ihe PCC is reS￿nsIble in law. They do noi in¢ludr the accounis ofchurch groups that owe their affiliation to another ￿dy, nor those which are infomal 8ath¢Tillg5 of church members. i(b} Fond$ Funds held by the PCC are :_ UnrÉsir¥cledfvn 8en¢ral fvnd5 thAt ¢An be used for PCC ordinary purFK>se$. DuigBaledfund¥ monies Set aside by rhe PCC ou¢ of unrestricted funds for specifjc fuiure purpo￿$ or projects. ReslTicledfunds (al income from uusts or endown¢nts that rnay be expended only on those restricted objects provided in the lem15 of the trust or bequcst, and Ib} donations or grants received for a spwific object or inviled by the PCC for a specifi¢ objecl. The funds may only be expended on the specifjc obj¢¢t for wthi¢h they weTC given. Any balance remaining llnspent at the end of each year must be carried forward as a balan¢¢ on that fund. The PCC does not usually invest sq>araiely for each fund. Endowmenifyn¢ts nds, the initial capi¢al of Ithith must be maintained: only inwme ar2sing from invesiment of I endo￿Tren¢ may be used either as restricted or unresiricted funds dep¢llding uwn the purw>5e for which ihe endownenl wa5 ¢stsblished. The PCC may have Ihe power to convert Ceriairt endowneni funds into expendable income; such funds are kno￿￿) as expendable endownents. JDcorne And Etsdowments All income and endowrnents, a¢count￿ for wiihout deduction for any costs of rec¢ivabilityy are rw)gnised there is evidence ofentiilemeni. receipt is probable. and the amount can be measuT¢d T¢liably. Ild) Donations and Legacies Colltciions are reco￿l$ed received. Plojvnedgiving receivable 15 recognised (here is eviden¢e of eThtitlemenL receipt is probable, and the an￿)UnI a¢¢ords with the Gifl Aid declaration or other Tecord of intention to donate. Gifi aidrecovered is re¢o8ni5ed the in¢ome to which li is attached is recognised. Granis and legacies are reco8nised wljen the fomial offer in writin8 of the funding, is received by the PCC. l{el Charit#blt Actfvitles. Tr•dlng Aetlvltht5 8nd ill Other Intom¢ Siuiuloryfees for wdding$ and funerals are recognised thc office occurs. Tradi￿go¢{lVIff1es are where incorne is re¢¢ivable in return for selling goods or providing servi￿$ and is recognised when received. i{D Investment In¢ome Dividends are aceounted for when due and payable. Intere51 eniiilements are a¢wuntcd for &8 they ac¢Ne. l{g) Galn$ gDd Lo$$¢s on Inve$tThethts Realis¢d 8ains are recognised ￿en the invesim¢nts we 501d. Unrealised gains and losse5 are accounied for on revalll&tion at J 1st December every year. Page 12

BARCOMBE PAROCHIAL CHURCH COUNCIL (PCQ NOTES TO THE FINANCIAL STATEMFNTS (eontlnued) For the Year ended 31Jt December 2025 l{hl Expendlture F.xpcnditure 15 re¢o8ni$ed when therc 13 evidence ofeniltlcrncnt, paymeni Is ptobable. gnd th¢ amount can be rnea5ured Teliably. Gr•nts yrants and donations we accounted for when paid oveT. or when awarded wher¢ the award cr¢0￿8 a binding obli8aiion on the PCC. Chrltible A¢tlvltl¢$ The dioee5an parish conlribution is occounied for on an annual basis, reflecting the Allocation set by our Deanery. Any parish tontribulion unpaid at 3 Isl l)ecemb¢r is provid¢d for in thes¢ accounts &4 an operational (though not a Icgall liahility and is Shown as a crcdiior in lh¢ balance sheei. l(k} Flxed Asye¢i Tangib1efUed￿I¢1$. Consecrated and bcneficed property of any kind is excluded from ihe accounis by s.10121 of the Charities A¢1 2011. Movable church fumishsn8s hcld by ih¢ R¢clor and Chur¢hwardens on 5pccial in￿¢ for the PCC, and which require a fa¢uliy for disposal, ar¢ a¢counied for a5 inalienable property unless consecraied. They are li51ed in the ChU￿h,$ invents)ry which can b¢ inspe¢ted bui arc noi included in ihe fin8nei81 $tatemenL$. For inAlicnable PTaP¢rty acquired prior to 2000. there is in5ufficicni cost infominlion available and therefore such assets are noi v8lued in the fin&nciAI sla¢emcn¢5. Individual iiems a¢quired 5in¢e 1st January 2000 have been capitali5cd in thc rtnancial $totement$ and depr¢¢iaicd ()vcr Iheir u5cful c¢onomi¢ life. All expenditure incurred in ihe year on cons¢¢rai¢d or b¢neficed buildings. individual items ¢ostin8 under £5.000 or on (hc repair ofnK)wable church fvrnishin8$ a¢quiTcd ￿rore Isi January 2000 13 Written otT, Inveslmenls . Investmcn¢s Are v4lued al market value at 3 Isl D¢¢¢mber, INCOME AND ENDOWMgNTS Urtrestricied Resiri¢d EndowTn¢n¢ TOTAL Funds Fund5 Fund5 2025 FUNDS 2024 21a) Donatiorts and legaeies Plann¢d 8iving Colleitions lopen platel Donaiion5 Gifl aid thx elaimed Grants received Bequests and l¢Bacies 73,319 3,842 1,368 13.480 676 73,319 3,969 35,254 20,785 676 72,775 3.457 5,341 lJ.9SI 127 33,886 7,305 18,000 13.524 92.685 134,IK)3 2{bl Charitoble activities Paroehial Fecs inwme 5,492 5.492 3,492 5,492 5.025 5,025 21¢) Oth¢r trad>ng a¢tivities Fundraising income Hall in¢ome Parish ma8azine Sundry income 483 .196 4.996 483 1,196 4.996 751 2.387 5.037 6,675 6.675 8,175 Page 13

BARCOMBE PAROCHIAL CHURCH COUNCIL (PCC) NOTES TO THE FINANCIAL ST ATEMENTS (continued) For the Year ended 31s¢ December 2025 INCOME AND ENDOWMENTS Icontbnued UnTe8tri¢ied Reslricled Endowment TOTAL Funds Funds Funds 2025 FUNDS 2024 2(dl Investsnents DiN'idends ond in¢ere5t received 2.700 2,700 347 347 3,807 3,807 TOTAL INCOMING RESOURCES 107,552 41,318 347 149,217 130,531 EXPENDITURE Unresiricied Resiricted Endownent TOTAL Funds Funds Funds 2025 FL'NDS 2024 3(8) Raising funds Fundraising Costs 3(b) Chkritable activi¢ies Missitsnary and charitsble 8iving Ministry costs '. Dbocesan Parish Share Other ministry costs Church runnin8 exp¢nses Church - Major repwrs & fabric costs Upkeep of Services Youth work. Iraining and mission Parish magazine Support ¢osts Independent F.xamin&s fe¢s Adrninistrdtiwe costs 7,560 881 8,441 10,807 83.892 5.976 12.061 7,481 2,883 2,870 4.107 3,43 I 977 4,154 135,392 83.892 5.976 12.408 7.873 33.068 4.541 4,107 3,814 977 4.497 169.594 81,444 6,296 22,403 2,151 2.(H8 3,036 4,040 3,897 937 3,836 140.895 347 392 30.185 1,671 383 343 33,855 347 TOTAL 135.392 33.855 347 169.594 140,895 STAFF COSTS The c05t of the PCCS part-time cleaner ore incltjded in'chu￿h running expense5, in t￿le 3lb) above. 2025 2024 Wages and salgrie5 Social wurity costs Employerfs contribution to defined pension s¢heme 820 1,872 820 1.872 Average number of employees during the year No employee rec¢ived employee ￿nefits of rnore than £60.(K>O. Page 14

BARCOMBE PAROCHIAL CHURCH COUNCIL IPCQ NOTES TO THE FINANC.IAL STATEMENTS (contlnued) For the Year ended Jljt December 2025 INVESTMENT ASSETS MArkei i'alue Ai 1st lanuory 2025 DisrK)$81% durin8 the year Revaluaiion gAinll10551 57,907 11,2591 Market v&lue at 3 IM December 2025 56.648 A(3 Is¢ December 2025. Ihe m￿ke1 values of individual holdin8s were as follows :_ CBF Inv¢s¢meni Fund 1,796 units CBF fixed In￿rest Secur¢ies Fund 10.990 units 39.859 36,648 6 DEBTORS 2025 2024 Re¢oveTable Gift Aid Other sundry deb￿r$ 10,704 2,841 342 3,183 LIABILITIES.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 CTcdilors for 8ood5 and services A¢cruals of uliliiy and other costs Deferred income 2,880 930 3.131 890 5.210 8 UNRESTRICTED FUNDS Balan¢e a¢ Balance at Movemen15 in R¢souT¢es Oui80in8 Transfers J8nuary 2025 Gains I (Losses) Decernber 2025 Incoming General Fund Designated Fabri¢ Fund li} Mission Aciion Plgn Fund {ii) 70.964 ,367 107,006 546 126,151 7,481 (5,(K)01 5,000 19171 45,902 6.432 81,093 107 552 135.392 917 52,336 (il The fund ha5 been designated by th¢ PCC io finance ihe ¢031 of maintenance io the fobric ofthe church. {ii) Thc fund has been designated by ¢he PCC io finance expenditure in ¢onn¢ction wryth the PCC'S MAP. Pgge 15

BARCOMBE PAROCHIAL CHURCH COUNCIL ￿CC} NOTES TO THE FINANCIAL STATEMENTS (contlnued) For the YeAr ended 31st December 2025 RESTRICTED FUNDS BolAncc ot Movements in Resource5 Balance at january 2025 D¢¢ember 2025 Incomin8 Ouigoing Transfers Gains Youth Work Fund Chariiy Fund R&%tricl¢d Gift Fund Organ Fund Tow¢r Fund 13.410 1.091 127 1.672 381 500 JI,302 12,829 {2541 4,336 10,658 674 28.243 4.836 2.176 358 20.780 J9,784 316 41,318 33,855 10 ENDOWMENT FUNDS Balan¢e at Balance ai 31st December 2025 Mov¢m¢nts in Resources Outgoin8 Tran5fer5 January 2025 Gain {Los5esl Incoming chu￿hy￿rd Tru5ts15 in totall 11,965 347 147 13421 11,623 11.465 347 347 3421 11,623 There we 5 pemiancnt endowTnents ihat provide income lowards Ihe upkeep of graves and the ¢hurchyards. JI ANALYSIS OF NET ASSETS By FUND Unresiricicd Restric¢¢d Endowneni Funds Funds Fixed o55¢ts Curreni assets Curr¢rtt liabiliil&s 45,038 12.03) 14,735) 11,610 56.648 40.764 15,2101 28,718 1475) Fund Bal4nc¢s 52.336 28.243 11.623 92,202 Pa8c 16

BARCOMBE PAROCHIAL CHURCH COUNCIL (PCC) NOTES TO THE FINANCIAL STATEMF,NTS (contlnued) For the Year ended 31st Dceember 2025 12 PAYMENTS TO PCC MEMBERS 2025 2024 The Pec suprA)rted the clergy by paying:" The cost of ViCATa8c ulililie5 Cler￿. *￿TkInS cxpense5 5.096 881 5.977 4,765 1,307 6,072 2025 2024 Ver8er's fees paid to PCC memb¢TS 135 No expenses were reimbursed to PCC memlxrs Ther¢ were no paym¢nts to other trusiees or persons related to or Connected to them other than the nomiAI reimbursements of payrnents made to third parties on b¢half of the church and payments d¢s¢ribed in Note 13 below. 13 RELA TED PARTY TRANSACTIONS During the year. the following charitable grant was made thai requires disclosure as a related party transaction=. £945 to Interserve for The Vaughan Family 12024 £826) Matt Vaughan 15 workin8 in a self-supportin8 role for Inierserve and the Diocese of Brimingham. Mrs H Shepheard. a trust¢e uniil May 2025. is ihe aunt of Mati Vaughan. The total arnount of donations funded by PCC members related porties was £5724612024- £30,817). Pa8e 17