THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF All SAINTS, WEST HAM
Charity Registration No. 1159466
Annual Report and Accounts 31 December 2025
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
CONTENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| Page | |
|---|---|
| Legal and administrative information | 2 |
| Report of the Parochial Church Council | 3 |
| Independent Examiner's report to the Parochial Church Council | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 |
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
LEGAL AND ADMISNISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025
Charity Name Parochial Church Council of the Ecclesiastical parish of All Saints, West Ham. The Parish of All Saints, West Ham is part of the Diocese of Chelmsford within the Church of England. Charity Registration The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham, was registered as a charity on 3[rd] December 2014, charity no. 1159466 Principal Address All Saints West Ham, Church Street, London E15 3HU Governing Document Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules.
Objectives The PCC has the responsibility of cooperating with the incumbent in promoting in the ecclesiastical parish the whole mission of the church, pastoral, evangelistic, social and ecumenical.
Members of the PCC who served in the year
Clergy Elected members Revd Al Gordon - Incumbent Beatrice Addo (until May 2025) Revd Robin Talbot – Curate (until June 2025) John Adino (until May 2025) Ade Adeyemi (until May 2025) Wardens Adeyinka Boateng (from May 2025) Deborah Benros Andrew Alleyne (until May 2025) Matilda Amakwa-Dei Uci Mafeni (until December 2025) Dionne Akoto (until May 2025) Susan Cave – Secretary Deanery Synod Representatives Sam Cross Pat Ohuruogu Jacqueline Driver - Treasurer Rachel Richard Tashana Egbouche – Safeguarding Officer Julius Famuyiwa (until May 2025) Jenny Guildford Josephine Hazely Sony Pandian Sarah Raine (until May 2025) Bankers Nat West Plc Independent Examiner John Helm ACA, Tandem Accounting Limited 17 Heathville Road, London, N19 3AL Quinquennial Inspector Hanslip & Co Ltd, Unit 401, Bon Marche Centre, 241-251 Ferndale Road, London SW9 8BJ
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2025
The Parochial Church Council of the Parish of West Ham (the “PCC”) submits its report and the financial statements of the PCC for the year ended 31 December 2025. The financial statements have been prepared in the format prescribed by the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP2019 (FRS102)) and the Financial Reporting Standard 102. The legal and administrative information set out earlier in this document forms part of this report.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Objectives and activities
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at All Saints. Our vision is simple – Hope for the People of East London in Jesus’ name. The PCC oversees the use of our spaces and resources in pursuit of that vision, and in leading by example our culture of HOPE: Honour, Openness, Proximity, and Empowerment. Our faith is put into practice through our care for the vulnerable through ministry of Little Lighthouse; care for creation through tending the Garden; and, care for community through the use of our spaces.
SAINT
Throughout 2025 All Saints belonged to SAINT, a collaboration of five parishes across East London where the Revd Al Gordon is the incumbent. SAINT parishes deliver ministry with a collaborative approach to content, excellence and outreach objectives. Each parish is encouraged to serve the needs of their local context under the SAINT logo so that across East London it is known that the churches run with matching standards and values.
Responsibilities of the PCC
The Parochial Church Council (PCC) has the responsibility, with the Rector, of promoting in the parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical; maintenance, care and upkeep of the church and churchyard; financial responsibilities and duties as Charity Trustees. The PCC and Clergy follow the requirements of Church of England Canon Law.
The PCC consists of Clergy, Churchwardens, Diocesan Synod Representatives and Deanery Synod Representatives as exofficio members and elected lay representatives from the congregation. PCC members are elected at the APCM, having been nominated by people entitled to attend the annual meeting. At each full meeting, the PCC received reports on Finance, Building and Churchyard, Deanery Synod, Safeguarding and other items as necessary. Incoming Trustees receive an induction explaining both the trustee and PCC responsibilities. The induction includes a detailed discussion of the vision and objectives of the Charity.
Public Benefit
The PCC members confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have regard to the Charity Commission’s general guidance on public benefit. Public benefit arises principally in the Parish of All Saints, West Ham, and further afield, by the provision of Public Worship Services, Worship space and charitable events, open to all, as an expression of the Christian faith.
Safeguarding
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, in relation to having due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults. The PCC has in place a Safeguarding Policy which is reviewed each year and appointed Safeguarding Officers and Children’s Champions. The Policy is displayed in the church and available from the Parish Office.
ACHIEVEMENTS AND PERFORMANCE
Parish Activities
During 2025, our regular Sunday services were a Choral Eucharist service at 10.00am and an informal family service at 11.15am. We held one joint service for both our congregations at 10.30am on Easter Sunday, Christmas Day and the Sunday following, and throughout August. We also held special services for Ash Wednesday, Good Friday, and Christmas Eve at various times. The average Sunday attendance at the Church in 2025 was 107 (2024: 112). We are grateful to all who serve week-in, week-out to make Sundays such a success - that includes the staff team and volunteer crews who are so faithful in turning up early, setting up and packing down.
There were 206 names on the Electoral Roll at the end of the revision process in 2025. In 2025 there were 3 baptisms 3 funerals officiated within the parish church.
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2025
Our baby and toddler group, Hey Baby, has continued to meet on Monday mornings during term time in the church with the purpose of forming a community in a safe place. It has continued to grow, each week we see an average of 128 children (04s) attending with their parent, guardian or carer. The feedback has been positive and we regularly welcome new families who have heard about the sessions by word of mouth. Some families have also gone on to join us for Sunday services. The average Sunday attendance at the Church in 2025 for under 18s was 17.
Little Lighthouse is our key outreach ministry working with local families, many of whom experience various factors of deprivation. Little Lighthouse provides an afterschool club for 6 – 11-year-olds, including crafts, sports, games and a hot dinner.
Staffing and Leadership
The management of the church is overseen by the PCC and delegated to the incumbent, Revd Al Gordon. Following the 2024 departure of Revd Si Nicholls during 2025 Revd Steve Opie and Revd Farida Pashi served as interim Parish Priests. As a team, their role is to look after the internal ministries and community outreaches of the church. All Saints does not employ anyone directly: clergy are provided by the diocese, and other staff members are employed by SAINT. For the first half of 2025 Revd Robin Talbot, Curate, and Rachel, a final year ordinand, on placement as part of her training at St Mellitus, were also part of the team.
In March 2026, after discussions with the PCC, the Revd Al Gordon resigned as incumbent of the Parish of All Saints, West Ham. Subsequently, All Saints, West Ham will cease to be part of SAINT from mid-2026.
There are a number of other people who make up a significant part of our wider leadership team doing phenomenal work in a voluntary capacity to whom we also give our special thanks.
FABRIC AND FACILITIES REPORT
All Saints West Ham church building is in generally good repair, with the latest Quinquennial Report, dated 22nd November 2021, highlighting few items that need immediate attention. Having the central SAINT staff team attending to this work has been hugely appreciated.
The Avenons building extension has been used to run our children’s work, Alpha and for room hire on an a hoc basis.
THANKSGIVING
We give thanks to God for all that He gives to us, and for the gift of this parish. We are grateful for all the support from the Church family at All Saints; both in the generosity of individuals in giving towards the vision as well as gifting their time and talents. We are grateful to all who volunteer in a variety of different roles - the choir, musicians, hospitality and welcome crews, Hey Baby and schools’ team. We are also thankful for the support of the wider parish, deanery and diocese and other local churches with whom we have growing friendships, particularly CCiL.
We also want to explicitly express our thanks to the Church Commissioners and the Strategic Development Fund, and the Project Board of the Chelmsford Diocese for their investment in the revitalisation of All Saints West Ham.
FINANCIAL REVIEW
Funding
The principal sources of funding are donations from the congregation members, other supporters and grant income. The total amount raised in this way for the ministries of ASWH in 2025 was £210,034 (2024: £226,336). We are immensely grateful to God and to all those who gave so generously.
Expenditure in support of the key objectives
All expenditure was in support of the key objectives. It is analysed into different church activities in note 3 of the financial statements. Most of the spending meets more than one of the key objectives.
Risk assessment and mitigation
The risks which the organisation faces have been considered, and measures will be implemented to ensure that appropriate systems, policies and procedures are in place to manage and mitigate the risks. Specifically, where there is financial risk, this is managed by strong financial systems and controls. These risks, including health and safety and employment, are being mitigated through modern management systems and practices. As a matter of general policy, independent professional advice is taken where appropriate.
Investments
All Saints, West Ham has investments that are held with CCLA. These investments are held at market value.
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2025
Policy on reserves
PCC policy is to not deliberately build up reserves. Any reserves that may exist result from accumulated giving at any one time. Total free reserves at 31 December 2025 amounted to a deficit of £38,615 (2024: surplus of £2,484).
| Total reserves Less: restricted and Endowed funds Less: Tangible Fixed Assets Free reserves Free reserves requirement: 3 month’s budgeted expenditure |
2025 | 2024 £ 203,448 (195,160) (5,804) |
|---|---|---|
| £ | ||
| 160,776 | ||
| (192,491) | ||
| (6,900) | ||
| 2,484 | ||
| (38,615) | ||
| 65,000 | ||
| 65,000 | ||
The trustees have reviewed the PCC’s reserves position and note that free reserves at year end were a deficit of £38,615, which is below the target level of £65,000. This shortfall reflects the difficult operating conditions in recent years with lower income than budgeted. The PCC will seek to significantly reduce expenditure and generate increased income to improve this position and produce a balanced budget in future years.
SUSTAINABILITY POLICY
All Saints, West Ham encourages the adoption of sustainable practice in all areas of church life and work, to contribute to the overall reduction in carbon emissions and dealing with the growing evidence for man-made climate change. In particular we are working towards awards for Eco-Church.
PLANS FOR FUTURE PERIODS
The short- and medium-term plans are to continue with the same objectives and activities in support of them.
PCC TRUSTEE RESPONSIBILITIES
Charity law requires the PCC, the charity trustees, to prepare a statement of financial activities and statement of assets and liabilities for each financial year, which gives a true and fair view of the state of affairs of the church and of its financial activities for that year and adequately distinguishes any material special trust or other restricted fund of the church. In preparing those financial statements the PCC is required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
state whether the policies adopted are in accordance with the appropriate Statement of Recommended Practice on Accounting by Charities and the Accounting Regulations and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;
-
prepare the accounts on the going concern basis unless it is inappropriate to presume that the church will continue to operate.
The PCC is responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the church, and to enable them to ensure that the financial statements comply with applicable Accounting Standards and Statements of Recommended Practice and the regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees and PCC members of All Saints West Ham on 21 May 2026 and signed by:
Revd Al Gordon Vicar
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
Independent Examiner’s Report to the Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
I report on the accounts of the Parochial Church Council of All Saints, West Ham for the year ended 31 December 2025, which are set out on pages 7-15.
Respective responsibilities of PCC and examiner
The PCC are responsible for the preparation of the accounts. The PCC consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts (under section 145 of the 2011 Act);
-
to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
-
to state whether particular matters have come to my attention.
Basis of independent examiners’ report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiners’ statement
I have completed my examination. I draw your attention to two balances:
(1) Fixed asset investments of £122, 340 include an amount of £600 in relation to London County 2.5% Loan Stock.
(2) Cash at bank and in hand of £27,343 includes an amount of £828, a balance which is held at Lloyds Bank.
At the time of signing this report there was no available supporting documentation to confirm these balances. In both cases the PCC continues to make enquiries about obtaining the necessary supporting documentation.
I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the church as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Helm ACA
Date: 21 May 2026
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Note INCOME FROM: Voluntary income 2(a) Charitable Activities 2(b) Other Trading Activities 2(c) Investment Income 2(d) Other Income 2(e) TOTAL INCOME EXPENDITURE ON: Cost of raising funds 3(a) Charitable Activities 3(b) TOTAL EXPENDITURE NET (EXPENDITURE)/ INCOME (Losses)/ Gains on Investment assets 7 Transfers between funds NET MOVEMENT IN FUNDS Total funds brought forward Total funds carried forward |
Unrestricted Funds Restricted Funds Endowment Funds TOTAL FUNDS Unrestricted Funds Restricted Funds Endowment Funds TOTAL FUNDS 2025 2025 2025 2025 2024 2024 2024 2024 £ £ £ £ £ £ £ £ 210,034 - - 210,034 226,336 - - 226,336 1,305 - - 1,305 2,184 - - 2,184 2,401 - - 2,401 3,308 - - 3,308 734 573 2,986 4,293 2,404 - 3,321 5,725 1,686 - - 1,686 1,088 - - 1,088 |
|---|---|
| 216,160 573 2,986 219,719 235,320 0 3,321 238,641 |
|
| 585 - - 585 950 - - 950 255,578 318 - 255,896 230,012 21,576 - 251,588 |
|
| 256,163 318 0 256,481 230,962 21,576 0 252,538 |
|
| (40,003) 255 2,986 (36,762) 4,358 (21,576) 3,321 (13,897) - (904) (5,006) (5,910) - - 4,129 4,129 - - - - - 33,682 (33,682) - |
|
| (40,003) (649) (2,020) (42,672) 4,358 12,106 (26,232) (9,768) |
|
| 8,288 12,106 183,054 203,448 3,930 - 209,286 213,216 |
|
| (31,715) 11,457 181,034 160,776 8,288 12,106 183,054 203,448 |
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
BALANCE SHEET
AS AT 31 DECEMBER 2025
| Note FIXED ASSETS Tangible Assets 6 Investments 7 CURRENT ASSETS Debtors 8 Cash at Bank and In Hand LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR 9 NET CURRENT LIABILITIES / ASSETS NET ASSETS FUNDS 10 Unrestricted Restricted Endowed |
Unrestricted Funds Restricted Funds Endowment Funds TOTAL FUNDS TOTAL FUNDS 2025 2025 2025 2025 2024 £ £ £ £ £ 6,900 - - 6,900 5,804 - 11,457 110,883 122,340 127,955 |
|---|---|
| 6,900 11,457 110,883 129,240 133,759 |
|
| 40,595 - - 40,595 43,815 (42,808) - 70,151 27,343 31,072 |
|
| (2,213) 0 70,151 67,938 74,887 |
|
| 36,402 - - 36,402 5,198 |
|
| (38,615) 0 70,151 31,536 69,689 |
|
| (31,715) 11,457 181,034 160,776 203,448 |
|
| (31,715) - - (31,715) 8,288 - 11,457 - 11,457 12,106 - - 181,034 181,034 183,054 |
|
| (31,715) 11,457 181,034 160,776 203,448 |
The notes on the subsequent pages form part of these financial statements.
Approved by the Parochial Church Council on 21 May 2026 and signed by:
Revd Al Gordon Vicar
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1 ACCOUNTING POLICIES
Basis of preparing the financial statements and assessment of going concern
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.
The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Critical accounting judgements and key sources of estimation uncertainty
No significant judgements have been made during the course of preparing these financial statements. There are no sources of estimation uncertainty.
Income
Voluntary income and capital sources
Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the gift is received.
Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.
Funds raised by the fete, bazaar and similar events are accounted for gross.
Other trading income
Rental income from the letting of church premises is recognised when the rental is due.
Income from investments
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.
Expenditure
Expenditure is accrued as soon as a liability is considered probable, and the amount of obligation can be measured reliably. Longer term liabilities are discounted to present value. The PCC is not registered for VAT and accordingly expenditure includes VAT where appropriate.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Fixed assets
Consecrated land and buildings and movable church furnishings
Consecrated and beneficed property is excluded from the accounts in accordance with Charities Act 2011.
Moveable church furnishings held by the Rector and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church’s Inventory, which may be inspected at any reasonable time. For inalienable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts.
All expenditure incurred in the year on consecrated or beneficed buildings, individual items for the repair of moveable church furnishings is written off.
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1 ACCOUNTING POLICIES – continued
Other fixtures, fittings and office equipment
Only items of greater than £1,000 are capitalised. Church production equipment comprises a number of electrical and other items connected with sound, vision and worship. They will be depreciated over five years on a straight line basis from date of first use.
Computer and office equipment and furnishings are depreciated on a straight line basis over five years from date of first use.
Investments
Investments are valued at market value at 31 December. Realised gains or losses are recognised in the Statement of Financial Activities when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.
Current assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.
Short-term deposits include cash held on deposit with the Central Board of Finance of the Church of England, the Chelmsford Diocesan Board of Finance and COIF Charity Funds.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially settled at transaction value and subsequently measured at their settlement value.
Fund accounting
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application to the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.
Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity’s particular restricted purposes. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Endowment funds are funds that are endowed and held as investment assets for the limited and specified use by the donor for the benefit of the charity.
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
2 INCOME
| 2(a) Voluntary income Regular donations One-off donations Collections (open plate) Gift Aid from HMRC Grant income 2(b) Charitable activities Church Activity Income Parochial Fees 2(c) Other Trading Activities Property income 2(d) Investments Divided Income Interest Income 2(e) Other Income Listed Places of Worship Grant Other income Total Income |
Unrestricted Funds Restricted Funds Endowment Funds TOTAL FUNDS TOTAL FUNDS 2025 2025 2025 2025 2024 £ £ £ £ £ 53,696 - - 53,696 52,453 1,500 - - 1,500 12,571 7,661 - - 7,661 8,636 8,980 - - 8,980 14,785 138,197 - - 138,197 137,891 |
|---|---|
| 210,034 0 0 210,034 226,336 |
|
| 627 - - 627 965 678 - - 678 1,219 |
|
| 1,305 0 0 1,305 2,184 |
|
| 2,401 - - 2,401 3,308 |
|
| 2,401 0 0 2,401 3,308 |
|
| 23 279 2,986 3,288 3,180 711 294 - 1,005 2,545 |
|
| 734 573 2,986 4,293 5,725 |
|
| 748 - - 748 1,088 938 - - 938 - |
|
| 1,686 0 0 1,686 1,088 |
|
| 216,160 573 2,986 219,719 238,641 |
Gift Aid relating to eligible donations is received via Hackney Church and is included within regular donation income in these accounts.
3 EXPENDITURE
| 3(a) Cost of Raising Funds Collecting agent Total Cost of Raising Funds 3(b) Charitable Activities Sundays and Special Services Worship and Prayer Ministry Families and Children Evangelism and Discipleship Parish Share and Clergy costs Premises, Building and Maintenance costs Administration and Support Governance Costs Parish Coordination and events Mission and Outreach Activities Total Charitable Activities Total Expenditure |
Unrestricted Funds Restricted Funds Endowment Funds TOTAL FUNDS TOTAL FUNDS 2025 2025 2025 2025 2024 £ £ £ £ £ 585 - - 585 950 |
|---|---|
| 585 0 0 585 950 |
|
| 34,242 - - 34,242 14,957 27,153 - - 27,153 26,158 22,257 - - 22,257 27,158 374 - - 374 130 52,037 - - 52,037 48,535 59,013 318 - 59,331 80,099 5,760 - - 5,760 14,495 1,140 - - 1,140 1,140 52,770 - - 52,770 37,286 832 - - 832 1,630 |
|
| 255,578 318 0 255,896 251,588 |
|
| 256,163 318 0 256,481 252,538 |
4 STAFF COSTS
There were no employees in the year or in 2024. Clergy members are employed and their housing is supplied by the Diocese of Chelmsford and not by the Parish of All Saints, West Ham.
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5 RELATED PARTY TRANSACTIONS
Avenons Charity (charity registration no. 254992) shares trustees in common with the PCC. During the year Avenons Charity donated £31,000 (2024: £49,000) to the PCC.
The incumbent of West Ham is also the incumbent of the Parish of Hackney (charity registration no 1158545). During the year the Parish of Hackney collected donations as agent for the Parish of West Ham in the amount of £130,752 (2024: £63,088).
During the year the PCC was charged £158,119 (2024: £63,922) by the Parish of Hackney for lay ministry and administrative support that was wholly related to the benefit of the Parish of West Ham's church activities. At 31 December 2025, as a result of these transactions, the PCC was owed £27,367 (2024: £884) by the Parish of Hackney.
The known amount donated by Trustees directly to the PCC in 2025 was £14,091 (2024: £23,808).
6 TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| Cost at 1 January 2025 Additions during year Disposals during year Cost at 31 December 2025 Depreciation at 1 January 2025 Charge for the year Disposals during year Depreciation at 31 December 2025 Net Book Value at 1 January 2025 Net Book Value at 31 December 2025 |
IT and Computer Equipment Production Equipment Total 2025 £ £ £ 1,348 14,193 15,541 4,499 - 4,623 - - - |
| 5,847 14,193 20,164 |
|
| 922 8,815 9,737 401 3,002 3,157 - - - |
|
| 1,323 11,817 13,140 |
|
| 426 5,378 5,804 |
|
| 4,524 2,376 6,900 |
7 INVESTMENTS
| 7 INVESTMENTS | |
|---|---|
| At 1 January Unrealised Gains (Losses) |
2025 2024 |
| £ £ |
|
| 127,955 124,720 |
|
| (5,910) 4,129 |
|
| Dividend and Interest Income | 4,293 5,725 |
| Transfer of income to deposit account At 31 December Market value represented by investments in: Ex London County 2.5% Loan Stock CCLA COIF Charities Investment Fund shares CCLA CBF Church of England Investment Fund |
(3,998) (6,619) |
| 122,340 127,955 |
|
| 600 600 |
|
| 97,936 102,860 23,804 24,495 |
|
| 122,340 127,955 |
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8 DEBTORS, PREPAYMENTS AND DEPOSITS
| Accounts Receivable Gift Aid Receivable Amounts owed by Hackney Church Prepayments Other Debtors |
2025 2024 |
|---|---|
| £ £ |
|
| 139 2,396 12,260 8,279 27,367 885 829 667 - 31,588 |
|
| 40,595 43,815 |
9 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Accounts Payable Amounts due to Chelmsford Diocese Other Accruals |
2025 2024 £ £ 1,654 - 31,000 - 3,748 5,198 |
|---|---|
| 36,402 5,198 |
10 STATEMENT OF FUNDS
| 10 STATEMENT OF FUNDS | |
|---|---|
| 10a Current year Unrestricted Funds Unrestricted Fund Total Unrestricted Funds Restricted Funds Tithe Chancel Fund Cooper Fund Battailheys Education Battaiheys for Sermons Battaiheys Vault in Church Guerneys Clock Total Restricted Funds Endowment Funds Thornycroft Funds Withers Aged Fund Dacres Pension Fund Total Endowment Funds Total |
At 1st January 2025 Income Expenditure Transfers between Funds Gains/(losses) from Investments At 31st December 2025 £ £ £ £ £ £ 8,288 216,160 (256,163) - - (31,715) |
| 8,288 216,160 (256,163) 0 0 (31,715) |
|
| 0 294 - 5,510 (426) 5,378 625 10 - - (17) 618 0 41 - 930 (70) 901 0 15 - 340 (26) 329 0 10 - 220 (17) 213 11,481 203 (318) (7,000) (348) 4,018 |
|
| 12,106 573 (318) 0 (904) 11,457 |
|
| 89,473 1,457 - - (2,389) 88,541 32,302 528 - - (903) 31,927 61,279 1,001 - - (1,714) 60,566 |
|
| 183,054 2,986 0 0 (5,006) 181,034 |
|
| 203,448 219,719 (256,481) 0 (5,910) 160,776 |
Restricted Funds – fund transfers . During the year, transfers from the Guernsey Clock Fund to other restricted funds represent a reallocation of underlying investment balances. This adjustment ensures capital is appropriately allocated across individual funds in line with their respective shares of the pooled investments. The movements reflect the allocation of unrealised investment losses to those funds, arising from changes in market value at the balance sheet date rather than realised disposals.
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 10 STATEMENT OF FUNDS – 10b Prior year Unrestricted Funds Unrestricted Fund Total Unrestricted Funds Restricted Funds Tithe Chancel Fund Sunday School Cooper Fund Oakley Relief Battailheys Education Battaiheys for Sermons Battaiheys Vault in Church Guerneys Clock WH Charity Trustees Total Restricted Funds Endowment Funds Tithe Chancel Fund Sunday School Thornycroft Funds Withers Aged Fund Dacres Pension Fund Cooper Fund Oakley Relief Battailheys Education Battaiheys for Sermons Battaiheys Vault in Church Guerneys Clock WH Charity Trustees Total Endowment Funds Total |
continued At 1st January 2024 Income Expenditure Transfers between Funds Gains/(losses) from Investments At 31st December 2024 £ £ £ £ £ £ 3,930 235,320 (230,962) - - 8,288 |
|---|---|
| 3,930 235,320 (230,962) 0 0 8,288 |
|
| 0 - (10,625) 10,625 - 0 0 - (1,951) 1,951 - 0 0 - - 625 - 625 0 - (1,366) 1,366 - 0 0 - (2,500) 2,500 - 0 0 - (938) 938 - 0 0 - (625) 625 - 0 0 - (636) 12,117 - 11,481 0 - (2,935) 2,935 - 0 |
|
| 0 0 (21,576) 33,682 0 12,106 |
|
| 9,976 141 - (10,625) 508 0 1,951 - - (1,951) - 0 86,897 1,419 - 1,157 89,473 31,371 514 - - 417 32,302 59,514 974 - - 791 61,279 607 10 - (625) 8 0 1,366 - - (1,366) - 0 2,428 40 - (2,500) 32 0 911 15 - (938) 12 0 607 10 - (625) 8 0 11,759 198 - (12,117) 160 0 1,899 - - (2,935) 1,036 0 |
|
| 209,286 3,321 0 (33,682) 4,129 183,054 |
|
| 213,216 238,641 (252,538) 0 4,129 203,448 |
In March 2024, the PCC reviewed a number of funds previously treated as endowment funds, originally donated for specific purposes. It was resolved that these funds would be more effectively applied by utilising the capital itself, rather than restricting expenditure to the income generated. This decision was made to enable the funds to fulfil their intended purposes and to avoid erosion through ongoing investment and administration costs. Following due process and in accordance with the Charities Act 2011, these funds have therefore been reclassified by the PCC as restricted funds.
Description of Restricted Funds
Descriptions of the funds are as follows: The Tithe Chancel fund is for use in maintaining the Chancel of All Saints West Ham. The Sunday School fund is for use in promoting Christianity to the children of the Parish.
The Cooper fund was originally received as a donation for a specific purpose; however, the original purpose is currently unknown. The PCC is reviewing available records to determine the appropriate use of the fund.
The Oakley Relief fund is used to provide for the poor people in the parish. The Battailheys Education fund is to assist with Christian education within the Parish. The Battaiheys for Sermons fund is to assist with the preaching of sermons at All Saints Church. The Battaiheys Vault in Church fund is for maintaining the Vault within All Saints Church. The Guerneys Clock fund is used for the ongoing maintenance of the historical Guerney Clock. The WH Charity Trustees fund is used to pay for the hosting and expenses for Trustee meetings.
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The Parochial Church Council of the Ecclesiastical Parish of All Saints, West Ham
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10 STATEMENT OF FUNDS - continued
Details of Endowment Funds
The remaining endowment funds — Thornycroft, Withers, and Dacres — comprise capital that must be preserved, although the income arising from them may be used in accordance with the terms of the original endowments. The balances therefore represent a combination of endowment and restricted elements. While these funds have not been accessed in recent years, the PCC intends to review them periodically to ensure their ongoing alignment with the church’s ecclesiastical and charitable purposes, including the appropriate separation of endowment and restricted components.
Description of Endowment Funds
Descriptions of the funds are as follows: The Withers Aged fund is for assisting the poor within the Parish. Dacres Pension fund is for use of pensioners within the parish. The PCC is currently investigating the origins and purposes of the Thornycroft Funds.
11 POST BALANCE SHEET EVENT
In 2026, after discussions with the PCC, the plurality of the parishes for which the Revs Al Gordon is incumbent is expected to be rearranged from mid-2026. From that date Revd Al Gordon will cease to be incumbent of the Parish of All Saints, West Ham.
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