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$ed when therc 13 evidence ofeniltlcrncnt, paymeni Is ptobable. gnd th¢ amount can be
rnea5ured Teliably.
Gr•nts
yrants and donations we accounted for when paid oveT. or when awarded wher¢ the award cr¢0￿8 a binding
obli8aiion on the PCC.
Ch*rltible A¢tlvltl¢$
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