**ST THOMAS NORWICH** 

## **Charity Registration No. 1161746** 

**ST THOMAS NORWICH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 DECEMBER 2025** 



## **ST THOMAS NORWICH** 

## **Trustees** 

Revd T Eagles Revd J Payne Revd A Poole Revd L Stone Mrs D Timms (Licensed Lay Minister) Mrs R Rouse (Licensed Lay Minister, appointed July 2025) Mrs N Childs Mr N Henery Dr M Holmes Mr N Jarvis Ms K Mills Mr T Neads Mr G Williams Mr R Wilson Mr M Zipfel Mrs N Broadest Mr T Horspole (appointed June 2025) Mr A Jozefczyk (appointed May 2025, Deanery Synod representative) Mr D Skinner (appointed September 2025) Mr R Williams (appointed May 2025) Mr R Smith (appointed May 2025) Mrs R MacDonald (appointed June 2025) Mrs S Casse (appointed July 2025) Mrs L Hoffmann (resigned May 2025) Mr Terry Burkill (resigned August 2025) Mrs A Griffith (resigned September 2025) Mr D Wormald (resigned May 2025) Ms S Watson (resigned February 2025) Mrs C Johnson (resigned May 2025) Dr S Knapp (resigned May 2025) Mr Mark Jones (resigned July 2025) 

**Charity Number** 1161746 **Independent examiner** Scrutton Bland (Formerly known as Argents Accountants Limited) 15 Palace Street NORWICH Norfolk United Kingdom NR3 1RT 



## **ST THOMAS NORWICH** 

## **CONTENTS** 

||**Page**|
|---|---|
|Trustees’ Report|1-8|
|Independent Examiner's Report|9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Financial Statements|12 - 23|





**ST THOMAS NORWICH Trustees’ Report For the year ended 31 December 2025** 

The trustees present their report and financial statements for the year ended 31 December 2025. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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)". 

## **Objectives and activities** 

East Church Norwich, formally The Mitre Benefice, was established as a multi-parish benefice in November 2017, bringing together three Churches in Norwich, St Thomas Heigham, St Barnabas Heigham, and St Alban Lakenham. 

Although each Church was still required to have its own PCC, electoral roll, and prepare its own accounts during the reporting year, an effective Joint Council (joint PCC) has oversight of, and accountability for, the organisations of the combined Benefice. 

Our vision remains to play our part, alongside other churches and Christian charities, in bringing life, through Jesus, to the people of the East of England. 

## **Identity** 

When St Thomas church was joined by St Albans and St Barnabas to become a multi-parish benefice in 2015 and 2019 respectively, the acronym STN was adopted and used as a common tag for all the activities associated with the church. However, it was decided in 2024 to rename the Benefice ‘East Church’, recognising that we have a vision for the East of England and comprise congregations made up of people from across the county. This change in name continues to make a difference to how the three churches operate and it has reinforced our unity as one church, which meets in different buildings throughout the week. 

The Parochial Church Councils (PCCs) of each of the three churches continue to meet as one Joint PCC, and the Joint Council is fully committed to making the Christian faith accessible to as many people as possible across the parishes of East Church. The vision is that everyone has the opportunity of coming to faith in Jesus through a warm welcome, Christ-centred worship, and faithful and challenging Bible teaching. 

## **Public benefit** 

The Trustees have complied with their duty to have due regard to the Charity Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant. The ways in which we have worked for the public benefit are described in our Report below. 

1 



**ST THOMAS NORWICH Trustees’ Report For the year ended 31 December 2025** 

## **ACTIVITIES AND MINISTRY** 

## **Significant activities** 

The past twelve months have seen a huge amount of activity taking place across East Church Norwich. We have seen a growing number of people attend our Sunday services, particularly young families, students and professionals. While exciting to see, this numerical growth has brought with it the need to continue to review and adjust our governance, staffing and meeting schedules. 

## **Staffing** 

The staff team continued to thrive in supporting the local ministry of each of our three churches and communities. While the church was sad to see the departure of Rich Mills, our Emerging Generations Pastor, and Lucy Winn, our Parish Administrator, we were, nevertheless, encouraged by the arrival of Chloe Mayes, our Children and Families Pastor, and Alex Catchpole, our new Operations Manager. Both appointments demonstrate how we continue to adapt to change and evolve our structures to set us up for all that lies ahead. 

The East Church Clergy Team was also boosted by the ordination of Reverend Lucy Stone, who will serve as Curate until 2027. The Benefice's staff team of clergy, readers, and employees have remained full of energy, commitment, and innovation throughout the year, and the PCC wishes to thank them all for their hard work, sacrifice and dedication. 

## **Achievements and performance** 

This section highlights some of the events, activities and worship services that took place across 2025. None of these would be possible without the dedicated and continuing service of a wide range of volunteers and financial giving of our congregations, and the PCC wishes to thank everyone who has contributed in any way to the vision and flourishing of the church. 

## **Pattern of Worship** 

The pattern of worship across the Benefice has largely remained the same as it was in 2024: 

- Sunday services at St Thomas at 10am and 6pm 

- Sunday service at St Barnabas at 11am (every 1st and 3rd Sunday) 

- Sunday service at St Alban at 4pm 

- Wednesday Holy Communion Service at St Thomas at 10am 

## **Lifelong learning** 

## **Table Groups** 

While the clergy and licensed lay ministers continue to lead on the pastoral care of the church and community, a key focus has remained the releasing of lay leaders and encouraging our midweek ‘Table Groups’ to flourish. Our midweek Table Groups have continued to meet both in-person during the year, as well as online, and these groups continue to be the place where the church community is strengthened, and where encouragement, challenge, and pastoral care occurs. 

The Rev Poole continues to oversee these groups, and the number of groups meeting continues to grow. Rev Poole has likewise continued to produce study and guidance notes for those groups who wish to keep track and to go deeper with what is preached on Sundays during our corporate acts of worship. These notes have made a huge difference to the life and flourishing of many groups, and we have made these notes available on our website for anyone to use, free of charge. 

2 



**ST THOMAS NORWICH Trustees’ Report For the year ended 31 December 2025** 

## **Alpha** 

The Alpha Course is a key way in which those unfamiliar with the Christian faith can explore it in an informal environment. The sessions start with a home-cooked meal, before watching a video or live talk on a specific topic relating to the Christian faith. The evening ends with time for discussion and the opportunity to ask questions in table group settings. All of our Alpha courses have been run out of The Mitre Coffee Shop, and we have had over 40 people engage with these courses throughout the year. Some of these guests have found faith in Jesus, while others have connected into the life of the church, or attended other services and events run by the church. 

## **Safeguarding** 

Safeguarding is a matter that we take extremely seriously and, in support of this, we have continued to work on our safeguarding policies and procedures. We have reviewed our Safeguarding Policy (as we do each calendar year), and the process of onboarding volunteers now includes taking references, completing confidential declaration forms, completing national on-line training, and insisting that all volunteers agree to our safeguarding policy and volunteer agreements. 

We continue to embrace and champion the use of the Parish Safeguarding Dashboards, which ensure that we remain compliant, transparent and accountable to the Diocese of Norwich for our safeguarding practices and culture. Our sincere thanks go to our Parish Safeguarding Officers, and the entire East Church Safeguarding Team. 

## **Kids** 

The Kids work within the church continues to bring excitement with significant growth and impact across the community. There is a vibrant and welcoming environment that prioritises not just Sunday engagement but also equipping parents to disciple their children throughout the week. We continue to wrestle with how to ensure that our children’s ministry flourishes, in spite of our old and inflexible spaces. 

Outreach events have also been a great success. The Light Party attracted several hundred people, and the Christmas events such as ‘The Christmas Experience’ attracted many new families into our churches and provided an opportunity for them to hear the Christian gospel, some for the first time. 

Wildflowers and Noah’s Boat, our toddler groups that take place midweek, continue to thrive, offering safe spaces for parents, carers and guardians to meet and encounter the church. Wildflowers continues to grow in number, and Noah’s Boat has facilitated the support that some of those attending have needed to receive. 

## **Youth** 

While we have been unsuccessful in attracting the right candidate to fill our youth pastor vacancy, we have continued to see a thriving youth ministry. Overseen by Revd Payne, the dedicated youth team volunteers have ensured consistency, growth and have created a space in which young people continue to feel valued and encouraged in their faith. The 10 a.m. service and Friday night youth gatherings have been key in discipling and equipping young people, providing opportunities for them to encounter God, build community, and grow in their walk with Christ. 

## **Students and Young Adults** 

The young adults work in the church this year has been noteworthy. Thursday evening Table Group meetings, coupled with ‘all together’ gatherings of Students and Young Adults have continued to support young people in their journey in and exploration of the Christian Faith. The Thursday evenings have also attracted some from outside of the church, and many have encountered God in a meaningful way. 

## **Sports Ministry** 

The Sports Factory continues to see exciting things happen. As a result of the funding from CPRX in 2024, Alice Fowler continues to run fitness classes and outreach initiatives across our church buildings. These include a women’s fitness class at St Thomas and Pilates at St Albans. Both classes have seen growth, and are a fantastic way of the church connecting with our local communities, while also sharing something of the Christian faith with those who come. 

3 



**ST THOMAS NORWICH Trustees’ Report For the year ended 31 December 2025** 

Our Games Maker programme meanwhile, has helped us to recruit and train new volunteers to lead, host, and to plan new sessions. 

We continue to work with local schools, offering lunchtime classes, Active RE lessons in support of their provision of the National Curriculum, and we have also received visits from schools in our church buildings. We have likewise continued to provide Legacy holiday clubs, to which we invite all local school children, and our quizzes and trips to Center Parcs have likewise taken place. 

## **Communications / Media / Creativity / IT** 

Following our rebranding to East Church, we continue to grow our online presence via our website and social media channels. Towards the end of the year our website was shortlisted for a Network Norfolk Christian Communications award. Our audio podcast continues to attract listeners via Spotify and YouTube and is a resource that we want to use to bless others. 

## **Our buildings** 

Quinquennial inspections (the Church of England's five-yearly property inspection) took place at all three church buildings in 2024, but we are yet to receive these formal reports. Nevertheless, we continue to undertake maintenance works across our locations, applying for formal approval to do so through the faculty process. These works include the refitting of a new kitchen at St Albans, and the removal of a wooden stage and the installation of a stud wall to improve the welcome area at St Thomas. Under the oversight of our Operations Manager, we are looking to establish a programme of regular repair and maintenance works to ensure that our buildings remain safe and welcoming for those who use them. 

## **Local Site Report** 

## **St Barnabas** 

St Barnabas continues to serve and minister to its local area. The 11 a.m. Eucharist remains the main act of worship on a Sunday morning, attracting a small but faithful and prayerful congregation. We continue to run only twice-monthly services, and will continue this practice until such time that we are able to appoint an associate minister. Midweek activities at St Barnabas include Cafe Shine and Noah's Boat, and both continue to thrive. 

## **St Alban** 

The 4 p.m. service on a Sunday remains the main act of worship at St Albans, and regular attendance continues to steadily grow. Core midweek ministries are pilates and Wildflowers; both continue to grow. The main challenge facing St Albans is heating the church space during the winter months. 

## **St Thomas** 

St Thomas remains the largest of our three church buildings, and is the largest and fastest growing of our congregations. The challenges for St Thomas remain volunteer capacity and limited physical space for our groups supporting our children and young people. 

## **Garden Church** 

The Garden Church, pioneered by Rev Dave Lloyd during the period of the Covid Pandemic, continued to benefit from the provision of financial management for their giving until they are able to secure formal charity status. It is anticipated that this will occur in 2026. All funds given to the Garden Network, through East Church Norwich, are held in a restricted fund. 

## **The Mitre** 

During 2025, further improvements were made to the internal and external spaces of Mitre House, which has improved the efficiency and workflow of our missional activities and speciality coffee house operation. We are seeing many new faces coming in for coffee and the space continues to be used most evenings for ministry (including Alpha on Wednesdays). 

4 



## **ST THOMAS NORWICH Trustees’ Report For the year ended 31 December 2025** 

We have continued to diversify our operations, expanding our ‘co-working spaces’, which has helped our Trading position. We likewise hire some of the meeting spaces to local charities and groups at a reduced rate. 

The team continues to invest not only in the coffee offering at the Mitre but also relationally through the many positive conversations that take place throughout the week. 

## **STN Trust** 

Following the decision in 2024 to formally wind down the STN Trust, the trustees continue to work with the Charity Commission in order to complete this process. 

## **Partner Organisations** 

In 2025, East Church pledged to give a percentage of its income away to partner organisations and charities that we wish to support on an ongoing basis. These charities, whose vision statements and values resonate with our own, are as follows (also described here: https://www.weareeast.church/give) 

## **Street Child** 

In 2025, East Church pledged to give a percentage of its income away to partner organisations and charities that we wish to support on an ongoing basis. These charities, whose vision statements and values resonate with our own, are as follows (also described here: https://www.weareeast.church/give) 

## **English+** 

English+ is a Christian charity that exists to support refugees, asylum seekers, and internationals with English language classes, social activities, and community integration. As well as financial support, we also continued our practical support of Street Child throughout 2025, by allowing them use of our office space and hall space at St Thomas to run drop-in sessions on a Monday lunchtime. We have also provided a number of volunteers who support this project. 

https://englishplus.org.uk/ 

## **Hope in Burundi** 

Hope in Burundi exists to bring transformation to society by providing education and living support to street children and vulnerable young people from poverty-stricken families in Burundi. https://www.hopeinburundi.org/ 

## **Community Chaplaincy Norfolk** 

CCN is a Christian charity that trains and supports volunteer mentors to walk alongside prison leavers, offering practical, emotional, and spiritual support as they begin to rebuild their lives. https://www.norfolkchaplaincy.org.uk/ 

## **Medair** 

Medair is a Christian humanitarian organisation that responds to conflict, disease and disasters so that the world’s most vulnerable and hard-to-reach people can live with dignity and hope. https://www.medair.org/ 

## **Home for Good / Safe Families** 

Home for Good and Safe Families hope for a society where no family feels alone, and every child has a home where they can flourish. The charity raises awareness of the needs of vulnerable children and young people, inspiring individuals to explore fostering, adoption and supported lodgings and equipping churches to understand and offer support. .https://homeforgood.org.uk/about-us 

5 



**ST THOMAS NORWICH Trustees’ Report For the year ended 31 December 2025** 

## **Additional Charitable Support** 

In addition, East Church has supported and continues to partner with the following organisations and charities, either directly, or through its Love Your Neighbour ministry. 

## **Norwich Food Bank** 

The Norwich Foodbank supports local individuals and families who find themselves on the edge of disaster through the provision of emergency food supplies. Throughout 2025, East Church has continued to collect and donate food to support this charity’s vision. https://norwich.foodbank.org.uk/ 

## **Ormiston Families** 

Ormiston Families is a charity that seeks to take early and preventative action to create safe, healthy and resilient families. The charity focuses on taking early action in three key areas: mental health and wellbeing, families affected by offending and parental support. East Church continued its support of Ormiston Families by providing chocolates that were subsequently given to children visiting their parents in Custody at Norwich Prison. https://www.ormiston.org/ 

## **Financial review and financial position** 

Church membership, measured informally by counting numbers attending services, and more formally through the electoral roll, continued to increase over the course of the year. 

Giving was therefore up £48k (14%) with grants £5k (10%) down. Expenditure was up £43k (10%), generating an overall surplus/deficit of £56k. 

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to at least three month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

## **Structure, governance and management** 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

## **Organisational structure** 

St Thomas Church is a registered charity 1161746. 

Although an informal joint PCC operates across the benefice in 2017, each of the three churches that make up the benefice has their own electoral roll and PCC membership. Headline and cross-benefice matters are addressed at this joint PCC, with local matters delegated down to the ‘Mission, Operations and Planning Teams’ (MOPs). During the year, Coleman Omoaka agreed to take on the role of Treasurer for the Joint PCC, with Terry Burkill (a former church warden) holding temporary responsibility for the accounts at St Barnabas. 

East Church Norwich Church is the body that delivers all worship, evangelism and mission work. The Sports Factory is an operation of East Church Norwich with a sporting focus. It is a cost centre within East Church Norwich, and it is a responsibility of the Sports Factory team to seek their funding through grant aid and by selling services to schools. The activities are led by Tim Henery. 

STN Trading Ltd (STNT) is a registered company, number 09928322, with St Thomas being the sole shareholder. STNT exists to develop Christian community through hospitality and owns and operates The Mitre. 

STN Trust is a charity, (registered charity 1100236), focused on community and social action. It has its own Trustees, all of whom are members of East Church. 

6 



**ST THOMAS NORWICH Trustees’ Report For the year ended 31 December 2025** 

## **PCC Membership** 

Members of the PCC are either ex-officio or elected at the Annual Parochial Church Meeting in accordance with the Church Representation Rules. 

The PCC met five times during 2025. 

During the year the following served as members of the PCC 

## **Ex Officio Members** 

The Revd Tom Eagles, Vicar The Revd Joanna Payne, Associate Minister Revd Adam Poole, Associate Minister Revd Lucy Stone, Curate Diana Timms, Licensed Lay Minister Roxanne Rouse, Licensed Lay Minister (appointed July 2025) 

## **Elected Church Wardens** 

Kim Mills Neil Henery Tim Horspole (appointed June 2025) Robert Wilson Gary Williams Terry Burkill (St Barnabas, resigned August 2025) David Wormald (resigned May 2025) 

## **Elected Members** 

Mark Holmes Nathan Jarvis Tim Neads Matthew Zipfel David Skinner (appointed September 2025) Randall Williams (appointed May 2025) Seona Casse (appointed July 2025) Louise Hoffmann (resigned May 2025) Alex Griffith (resigned September 2025) Sarah Watson (resigned February 2025) Mark Jones (resigned July 2025) 

## **Elected Members - St Albans** 

Mrs N Child Mr R Smith (appointed May 2025) Mrs R MacDonald (appointed June 2025) 

## **Elected Members - St Barnabas** 

Mrs N Broadest 

## **Deanery Synod Representatives** 

Mr A Jozefczyk (appointed May 2025, Deanery Synod representative) Mrs C Johnson (resigned May 2025) Dr S Knapp (resigned May 2025) 

## **Standing Committee** 

Revd Tom Eagles Revd Joanna Payne Revd Adam Poole Kim Mills Neil Henery (Secretary) Mark Holmes (Lay Chair) 

7 



ST THOMAS NORWICH
Trustees, Report
For the year ended 31 December 2025
Robert Nlson
Gary Wlliams
Tim Horspole
Coleman OnKJaka IT￿aSUrer)
Electoral Roll
Only those listed on the electoral roll may vote in the elecb.ons to the PCC.
Under the Church Representation Rules, a new Electoral Roll has to be o)mpleled every 6 year8 wtth the latest roll
completea In 2025. The 1ndw￿Ual electsal rolls fcrf each church location In 2025 are..
St Thomas. 206
Sl Alb¢dll*+. 54
Sl Barnabas. 21
Th• trust9￿, r•port waG approv¢d by the Doard of Trustees.
Revd T Eagle8
Tru•t••
Oaled. 08 JLtty 2026

ST THOMAS NORWICH
Trustees, Report
For the year ended 31 December 2025
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ST THOPAAS NORWICH
I report to the twstees on my examination of the financial State￿nts of Sl Thomas Norwich Ilhe charity) for the
year ended 31 December 2025.
Responsibilitie8 and basi¥ of rnport
As the trustees of the charity you are responsible for the p￿paratIOn of the financial statements in aC￿rdance
with the re9uil¢ir￿[jts of the Charliles Act 2011 ithe 2u11 Act).
I report in respect of my examinatson of the charity's finanaal statements caffied out under section 145 of
Ilie 201 l Act. In carrylng oui my examination I have followed all the applicable Directions gNen by the
Charity Commission under SeCt￿n 14515}Ihl nf thp. ?011
Independ•nt examlnef$ Statement
Since the charity's gross income ex￿eded £250,000 your examinef musl be a m8mber of 8 body listsd in
section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a
member ol ICAEW, whKh is one of the Iisled b(MJ￿.
Your attention is drawn to the fact that the charity has p￿pa￿ financial stslements in accordarKe wrth
Accounting and Reporting by Charities ￿pariThg their accounts in accordance with the Financial Reporting
8tandarrt ApplieAhlp. In th• l.IK and Republic of Ir•land IFRS 1021 in pr•for•nc• to th• Accountin9 and
Reportin9 by Charities.. Stslemenl of Recomffended Practsce issued on 1 Apnl 2005 which ts referred lo in
Ine extant regulations but has nLw been withdrawn.
l understand that this has keen done in order for financial ststements lo provide a true and fair view in
accordance with Qenefally A￿l￿t¥(l A(kuuiiiiiiy Pla¢t￿e effectlve for feForUng pefloas b8glnnlng on or
after 1 January 2015.
I have completed my examination. I ￿nfirni that no matters have lo my atten￿On In connection with the
examination gNing me Cause lo believe that in any material respect..
accounting records were not kept in resFect of the charity as wuired by Section 130 of the 2011 A¢l', or
the financial slalemenls do not a¢¢ord ￿1￿ those records,. or
thg fin8nr.ial statèments do not compty with th• appl￿able r•qLtir•monts cone•ming th• forn •nd cont•nt
of accounts set out in the Charities IA¢counts and Reports) Regulations 2008 other than any requirement
Ihai the accounts glve a tyue ana fair ¥￿4 which Is not a mallef cOn￿aere￿ as part oi an Independent
examination
I have no concems an¢J have cory￿ across no otner malleTS In connecDon wm the examinabon to which
attention should be drawn in this report in order lo enable a proper understanding of the finanriAI
$18lemenls to be reached.
IAark Johns
one FCA
Scrutton Bland Limited
15 Palace Street
NORWCH
Norfolk
NR31RT
United Klngdom
Dated.. 15 July 2026

## **ST THOMAS NORWICH STATEMENT OF ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For the year ended 31 December 2025** 

|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|
|||Funds|Funds||Funds|Funds||
|||2025|2025|2025|2024|2024|2024|
||Notes|<br>**£**|**£**|**£**|£|£|£|
|**Income and endowments**||**from:**||||||
|Donations and|**3**|445,721|72,467|518,188|389,956|82,714|472,670|
|legacies||||||||
|Charitable activities|**4**|3,470|-|3,470|1,786|-|1,786|
|Other trading|**5**|44,466|150|44,616|44,892|-|44,892|
|activities||||||||
|Investments|**6**|2,303|-|2,303|2,078|-|2,078|
|Other income|**7**|380|-|380|1,303|-|1,303|
|||496,340|72,617|568,957|440,015|82,714|522,729|
|**Total income**||||||||
|**Expenditure on:**||||||||
|Charitable activities|**8**|378,321|134,783|513,104|388,683|81,564|470,247|
|**Net incoming /**||118,019|(62,166)|55,853|51,332|1,150|52,482|
|**(outgoing)**||||||||
|**resources**||||||||
|**before transfers**||||||||
|Gross transfers|**18**|(34,582)|34,582|-|(27,918)|27,918|-|
|between funds||||||||
|**Net income/**||83,437|(27,584)|55,853|23,414|29,068|52,482|
|**(expenditure) for the**||||||||
|**year / Net**||||||||
|**movement in funds**||||||||
|Fund balances at||803,964|68,563|872,527|780,550|39,495|820,045|
|1 January||||||||
|Fund balances at||887,401|40,979|928,380|803,964|68,563|872,527|
|31 December||||||||



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

10 



ST THOMAS NORWICH
Balance Sheet
As at 31 December 2025
2025
2024
Notes
Fixed Assets
Tangible assets
Investments
13
16,865
22.487
14
16,866
22.488
Current Assets
Deblors falling due after one year
Debtors falling due within one year
15
641,000
641,C(
15
85.259
Cash al bank and in hand
202,302
159.132
928,561
864.500
Crcditors: amounts falllng due
within ong year
17
(17.0471
114,461)
Net Curront Assets
911.514
850,039
Total a88ets less current Ilabilitie8
928.380
872.527
Income Funds
Restrlcted Fundg
18
40.979
68,563
Unre8trlcled Fund8
Designated Funds
General Unrestricted Funds
19
7,874
7,874
879.427
796,090
887,401
803,964
928,380
872,521
The financial stslements weffj approved by the Truslees on 08 Juty 2026
Revd T Eagles
Tru8t••
11

**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "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)". The charity is a Public Benefit Entity as defined by FRS 102. 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. 

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. 

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 

## **1.2 Going concern** 

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable funds** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 

Explanation of some of the funds are included within the trustees report, some of them do not require further explanation, the details of the others are listed below: 

- Organ & classical music fund: St Thomas has a church organ which has been appreciated by many in past decades, who raised funds for its maintenance, repair and performance. 

- Choral director/Music scholar fund: During early 2018 a Part Time choral & classical music person was employed. They were funded partly through specific grants which gave rise to this fund. 

## **1.4 Income** 

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

12 



**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

## **1.5 Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. 

## **1.6 Tangible fixed assets** 

Tangible fixed assets a re initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: 

Plant and equipment 25% on reducing balance Fixtures and fittings 25% on reducing balance Computers 33% on cost 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year. 

## **1.7 Fixed asset investments** 

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred. 

## **1.8 Impairment of fixed assets** 

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 

## **1.9 Cash and cash equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

## **1.10 Financial instruments** 

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

13 



**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

## **Basic financial assets** 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## **Basic financial liabilities** 

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations f rom suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

## **De-recognition of financial liabilities** 

Financial liabilities are de-recognised when the charity’s contractual obligations expire or are discharged or cancelled. 

## **1.11 Employee benefits** 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## **2 Critical accounting estimates and judgements** 

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

14 



**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

## **3 Donations and Legacies** 

|Donations and gifts<br>Grants Received<br>Gift Aid Claimed<br>**Grants Received**<br>The Willats Trust<br>Norwich Diocese<br>Garden Church<br>Other|Unrestricted<br>Funds<br>General<br>Restricted<br>Funds<br>Total<br>2025<br>2025<br>2025<br>**£**<br>**£**<br>**£**<br>375,123<br>29,967<br>405,090<br>1,879<br>42,500<br>44,379 <br>68,719<br>-<br>68,719 <br>445,721<br>72,467<br>518,188 <br>-<br>15,000<br>15,000<br> <br>-<br>- <br>17,500<br>10,000<br>17,500<br>10,000<br>1,879<br>-<br>1,879 <br>1,879<br>42,500<br>44,379|Unrestricted<br>Funds<br>Restricted<br>Funds<br>Total<br>2024<br>2024<br>2024<br>£<br>£<br>£<br>322,985<br>33,725<br>356,710<br>-<br>48,989<br>48,989<br>66,971<br>-<br>66,971|
|---|---|---|
|||389,956<br>82,714<br>472,670|
|||-<br>13,333<br>13,333<br>-<br>-<br>22,500             22,500<br>-<br>13,156<br>13,156|
|||-<br>48,989<br>48,989|



## **4 Charitable Activities** 

||Church|Church|
|---|---|---|
||Activities|Activities|
||2025|2024|
||**£**|£|
|Fees & similar income|3,470|1,786|



## **5 Other trading activities** 

|Fundraising events<br>Hall income<br>Other trading income<br>Other trading<br>activities|Unrestricted<br>Funds<br>general<br>Restricted<br>Funds<br>Total <br>2025<br>2025<br>2025 <br>**£**<br>**£**<br>**£** <br>32,903<br>150<br>33,053 <br>6,966<br>-<br>6,966 <br>4,597<br>-<br>4,597 <br>44,466<br>150<br>44,616|Unrestricted<br>Funds<br>general<br>Restricted<br>Funds<br>Total<br>2024<br>2024<br>2024<br>**£**<br>**£**<br>**£**<br>31,754<br>-<br>31,754<br>9,758<br>-<br>9,758<br>3,380<br>-<br>3,380|
|---|---|---|
|||44,892<br>-<br>44,892|



15 



**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

|**6**<br>**Investments**<br>Interest receivable<br>**7**<br>**Other income**<br>Other Income<br>**8**<br>**Charitable activities**<br>Staff costs<br>Parish share<br>Service costs<br>Fees<br>Clergy Expenses<br>Outreach and projects<br>Promotions<br>Legal and professional fees<br>Bank charges<br>Grant funding of activities (see note 9)<br>Share of support costs (see note 10)<br>Share of governance costs (see note 10)<br>**Analysis by fund**<br>Unrestricted funds - general<br>Restricted funds||Unrestricted<br>Funds<br>General<br>2025 <br>**£** <br>2,303 <br>Unrestricted<br>Funds<br>General<br>2025 <br>**£** <br>380 <br>Church<br>Activities<br>2025 <br>**£** <br>191,225 <br>111,607 <br>-<br>2,786 <br>3,527 <br>77,612 <br>2,771 <br>586 <br>620<br>390,734 <br>75,030 <br>44,536<br>2,804<br>513,104 <br>378,321 <br>134,783<br>513,104||Unrestricted<br>Funds<br>General<br>2024<br>£<br>2,078|
|---|---|---|---|---|
|||||Unrestricted<br>Funds<br>General<br>2024<br>£<br>1,303|
|||||Church<br>Activities<br>2024<br>£<br>156,210<br>108,960<br>193<br>613<br>2,290<br>101,621<br>1,997<br>492<br>1,143|
|||||373,519<br>16,190<br>78,189<br>2,349|
|||||470,247|
|||||388,683<br>81,564|
|||||470,247|



16 



**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

|||Church|Church|
|---|---|---|---|
|||Activities|Activities|
|||2025|2024|
|**9**|**Grants payable**|**£**|£|
||Grants payable|75,030|16,190|



## **10 Support & Governance costs** 

|Depreciation<br>Rent contribution<br>Rates and water<br>Insurance<br>Light and heat<br>Church and hall<br>maintenance<br>Office and admin<br>IT and software<br>IT and audio<br>Operational Support<br>Professional Fees<br>Accountancy<br>Analysed between<br>charitable activities<br>**Analysis by fund**<br>Unrestricted funds -<br>general<br>Restricted funds|Support<br>costs<br>Governance<br>costs<br>Total<br>2025<br>2025<br>2025<br>**£**<br>**£**<br>**£**<br>5,622<br>-<br>5,622<br>9,996<br>-<br>9,996<br>845<br>-<br>845<br>4,345<br>-<br>4,345<br>6,259<br>-<br>6,259<br>8,192<br>-<br>8,192<br>1,271<br>-<br>1,271  <br>3,861<br>-<br>3,861<br>4,145<br>-<br>4,145<br>-<br>-<br>-  <br>-<br>-<br>-<br>-<br>2,804<br>2,804|Support<br>costs<br>Governance<br>costs<br>Total<br>2024<br>2024<br>2024<br>£<br>£<br>£<br>7,496<br>-<br>7,496<br>9,996<br>-<br>9,996<br>3,529<br>-<br>3,529<br>4,235<br>-<br>4,235<br>13,808<br>-<br>13,808<br>12,203<br>-<br>12,203<br>1,241<br>-<br>1,241<br>3,767<br>-<br>3,767<br>3,174<br>-<br>3,174<br>16,340<br>-<br>16,340<br>2,400<br>-<br>2,400<br>-2,349<br>2,349|
|---|---|---|
||44,536<br>2,804<br>47,340<br>44,536<br>2,804<br>47,340<br>40,789<br>2,804<br>43,593<br>3,747<br>-<br>3,747|78,189               2,349<br>80,538|
|||78,189               2,349<br>80,538|
|||73,116<br>2,349<br>75,465<br>5,073<br>-<br>5,073|
||44,536<br>2,804<br>47,340|78,189<br>2,349<br>80,538|



17 



**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

## **11 Trustees** 

One of the trustees (or any persons connected with them) received remuneration from the charity during the year. An employee of the charity Revd J Payne (trustee) received remuneration for her role within the church of £20,418 with associated pension contributions of £613. 

No further remuneration, other benefits or expenses, apart from the reimbursement of expenses wholly and necessarily incurred in support of the aims of the charity, were paid to trustees (or any persons connected with them) during the year 

## **12 Employees** 

|Employees<br>**Employment costs**<br>Wages and salaries|Number <br>2025 <br>**No** <br>10 <br>2025<br>£<br>191,225|Number<br>2024<br>**No**<br>9|
|---|---|---|
|||2024<br>£<br>156,210|



There were no employees whose annual remuneration was £60,000 or more. 

18 



**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

|**13**<br>**Tangible Fixed Assets**<br>Plant &<br>Equipment<br>**£** <br>**Cost**<br>At 1 January 2025<br>68,411 <br>Additions<br>- <br>Disposals<br>- <br>At 31 December 2025<br>68,411<br>**Depreciation and impairment**<br>At 1 January 2025<br>59,122<br>Depreciation<br>2,322<br>At 31 December 2025<br>61,445 <br>**Carrying amount**<br>At 31 December 2025<br>6,966<br>At 31 December 2024<br>9,289 <br>**14  Fixed asset investments**<br>**Cost or valuation**<br>At 1 January 2025 and 31 December 2025<br>**Carrying amount**<br>At 31 December 2025<br>At 31 December 2024|Fixtures and<br>fittings<br>**£** <br>110,855 <br>- <br>- <br>110,855<br> <br>97,657<br> <br>3,300<br>100,957 <br>9,898<br> <br>13,198|Computers <br>**£** <br>460 <br>- <br>-|<br> <br> <br> <br> <br> <br> <br> <br> <br>|Total<br>**£**<br>179,726<br>-<br>-|
|---|---|---|---|---|
|||460<br>460<br>-||179,726<br>157,240<br>5,622|
|||460||162,861|
|||-<br>-||16,865<br>22,487<br>Other<br>investments<br>**£**<br>1|
|||||1|
|||||1|



This investment represents the cost of 100% of the share capital of STN Trading Ltd. See note 21 for further information 

19 



**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

|**15  Debtors**<br>Trade debtors<br>Prepayments<br>Other debtors<br>**Amounts falling due more than one year**<br>STN Trading Ltd<br>Total debtors<br>**16 Loans and overdrafts**<br>Loans from STN Trust<br>Payable within one year<br>**17 Creditors: amounts falling due within one year**<br>Loans and overdrafts<br>Other taxation and social security<br>Trade creditors<br>Other creditors<br>Accruals and deferred income|2025 <br>**£** <br>625 <br>3,854 <br>80,780 <br>85,259 <br>641,000<br>726,259<br>2025<br>**£**<br>- <br>-<br>2025 <br>**£** <br>- <br>7,827 <br>- <br>2,602 <br>6,618 <br>17,047|2024<br>£<br>-<br>3,854<br>60,514|
|---|---|---|
|||64,368|
|||641,000|
|||705,368|
|||2024<br>£<br>-|
|||-|
|||2024<br>£<br>-<br>5,058<br>1,154<br>1,631<br>6,618<br>14,461|



20 



## **ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

## **18 Restricted funds** 

|Children and<br>Youth<br>LYN<br>Benefice Interns<br>Sports Factory<br>Garden Church<br>Revitalise<br>St Barnabas<br>Growth Fund<br>Generosity Fund|Balance<br>at 1<br>January<br>Incoming<br>Resources<br>Resources<br>Expended<br>Transfers<br>2025<br>2025<br>2025<br>2025<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>550<br>-<br>-<br>6,898<br>5,027<br>(3,747)<br>-<br>18,354<br>123<br>-<br>-<br>4,167<br>32,500<br>(35,000)<br>-<br>31,544<br>33,817<br>(75,036)<br>9,675<br>7,600<br>-<br>-<br>-<br>-<br>600<br>-<br>907<br>-<br>-<br>(21,000)<br>24,000<br>68,563<br>72,617<br>(134,783)<br>34,582|Balance<br>at 31<br>December<br>2025<br>**£**<br>550<br>8,178<br>18,477<br>1,667<br>-<br>7,600<br>1,507<br>3,000|
|---|---|---|
|||40,979|



The Garden Church became a registered charity in 2025 and a total sum of £43,889 held on its behalf by St. Thomas was transferred to close the Restricted Fund. 

## **Restricted funds for the preceding year** 

|Children and<br>Youth<br>LYN<br>Benefice Interns<br>Sports Factory<br>Garden Church<br>Revitalise|Balance<br>at 1<br>January<br>2024<br>£<br>-<br>5,565<br>33,930<br>-<br>-<br>-<br>39,495|Incoming<br>Resources<br>2024<br>£<br>2,083<br>2,025<br>4,624<br>23,750<br>40,232<br>10,000<br>82,714|Resources<br>Expended<br>2024<br>£<br>(2,083)<br>(692)<br>(20,200)<br>(19,583)<br>(36,606)<br>(2,400)<br>(81,564)|Transfers<br>2024<br>£<br>-<br>-<br>-<br>-<br>27,918<br>-<br>27,918|Balance<br>at 31<br>December<br>2024<br>£<br>-<br>6,898<br>18,354<br>4,167<br>31,544<br>7,600|
|---|---|---|---|---|---|
||||||68,563|



21 



**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

## **19 Designated funds** 

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes 

|Balance at 1 January 2025<br>Balance at 31 December 2025<br>There was no movement in this fund during the preceding year<br>Total Designated fund at 31 December 2024<br>Total Designated fund at 31 December 2023|Organ and<br>classical music<br>fund<br>**£**<br>7,874|
|---|---|
||7,874|
||**£**<br>7,874|
||7,874|



## **20 Analysis of net assets between funds** 

|Tangible assets<br>Investments<br>Current assets /<br>(liabilities)<br>|Unrestricted<br>Funds<br>general<br>Restricted<br>Funds<br>Total<br>2025<br>2025<br>2025<br>**£**<br>**£**<br>**£**<br>16,865<br>-<br>16,865<br>1<br>-<br>1<br>870,534<br>40,979<br>911,514<br>887,401           40,979      928,380|Unrestricted<br>Funds<br>general<br>Restricted<br>Funds<br>Total<br>2024<br>2024<br>2024<br>**£**<br>**£**<br>**£**<br>22,487<br>-<br>22,487<br>1<br>-<br>1<br>781,476<br>68,563<br>850,039<br>803,964          68,563        872,527|
|---|---|---|



22 



**ST THOMAS NORWICH Notes to the Financial Statements For the year ended 31 December 2025** 

## **21 Transactions with related parties** 

During the year the charity entered into the following transactions with related parties: 

Trustees donated amounts to the charity in 2025. 

St Thomas Norwich and STN Trust Limited have the following trustee in common Mr N Henery. 

St Thomas is a church within the Mitre Benefice. The other churches are St Alban and St Barnabas. 

The Trustees of St Thomas Norwich are responsible for St Alban, a church planted from St Thomas and some of the charity's assets are located at St Alban. Giving to both churches comes to St Thomas. The accounts of St Thomas cover many of the costs of St Alban including the salary of a missioner and church cleaning, and the Parish Share for both churches. Separate accounts for St Alban are maintained and the income from the church hall in Grove Walk is used to cover utility bills and some service costs. However, as the income was not sufficient to cover costs, St Thomas made a donation of £10,141 during the financial year and also covered other costs. As St Thomas also collects rent on behalf of St Alban. A balance of £10,868 was owed by St Alban. This arrangement will continue in 2026. 

St Thomas Norwich wholly owns a trading subsidiary called STN Trading Ltd company number 09928322. STN Trading Ltd also owns and is responsible for the development of The Mitre. The surplus of STN Trading Ltd is covenanted to STN Trust Limited. During the year, St Thomas paid £9,996 to STN Trading relating to the rent of office space in The Mitre and paid staff costs amounting to £59,799, the staff having joint employment contracts with St Thomas and STN Trading. At the year end, STN Trading Ltd owed St Thomas Norwich £703,830 (2023 - £694,906). There are no repayment terms, and no interest is charged on £641,000 (2023 - £641,000) and the balance, £62,830 is repayable within one year. There is no charge registered against The Mitre. 

23