ANNUAL REPORT AND
FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[st] DECEMBER 2025
Parish of St. Philip, Tunbridge Wells
Registered charity number: 1163165
Parish of St. Philip, Tunbridge Wells
Reference and Administrative Information 2025
Office: Church Office
St Philip's Church Birken Rd Tunbridge Wells TN2 3TE
Vicar: The Revd, Richard Thomas The Vicarage Birken Road Tunbridge Wells TN2 3TE
Bankers: Lloyds TSB Bank PLC Mount Pleasant Road Tunbridge Wells TN1 1RP
Barclays Bank PLC 10 Calverley Road Tunbridge Wells TN1 2UZ
Independent Examiner: Zachary Ramsden 63 Deakin Leas Tonbridge TN9 2JT Members of the PCC: The Revd Richard Thomas Vicar (Chairman) Mr Martyn Root Warden Mrs Cathie Kitley Warden Elected to Deanery Synod Mr Dennis Pearce (2023-26) Mrs Cathie Kitley (2023-26) Elected Members Mrs Sarah Farnes (2023-26) Mrs Heather Payne (2023-26) Mrs Lynda Howlett (2024-27) Mrs Catherine Root (2024-27) Mr Meic Williams (2025-28) Mrs Pippa Whatling (2025-28) Mrs Theresa Mui (2025-28)
Co-opted Member PCC Secretary: Mrs Ailsa Hemsley
Church Operations Manager Mrs Emma Thompson Finance & Gift Aid Secretary Parish Treasurer: Vacancy
Registered Charity number: 1163165
Website: www.stphilipstw.co.uk
Signed: RICHARD THOMAS on behalf of the PCC
Structure, Governance and Management
The Parish of St Philip, Tunbridge Wells was created with effect from 1 August 2004. The Parochial Church Council (PCC) is registered as a charity under the Charities Act 2011. The function and purpose of the PCC is outlined in the Parochial Church Councils (Powers) Measure 1956.
Charities Law requires the PCC to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity for that period. In preparing these financial statements the PCC have:
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selected suitable accounting policies and applied them consistently
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made judgements and estimates that are reasonable and prudent
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stated whether applicable accounting standards have been followed subject to any material departures disclosed and explained in the financial statements and
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prepared the financial statements on the ongoing concern basis.
The PCC have overall responsibility for ensuring the charity has appropriate systems of control, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011.
It is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:
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the charity is operating efficiently and effectively
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the assets are safeguarded against unauthorised use and disposition
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proper records are maintained and financial information used within the charity er for publication is reliable
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the charity complies with relevant laws and regulations.
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Roles. The APCM also appoints representatives to serve on the Deanery Synod. The names of those who have served on the PCC during the year are shown on Page 1. The APCM was held on Sunday 11[th] May 2025.
Several teams operated by the PCC meet between full meetings of the PCC.
The Standing Committee is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. The Standing Committee has not formally met during the period of this report although has corresponded via email.
Other teams of the PCC oversee the worship and prayer life of the church, children & youth work, finance, buildings improvement, pastoral care and local outreach. The PCC is also represented on several Christian organisations and associations in the town.
Objectives and Activities
St Philip’s Church is located in the Sherwood district of Tunbridge Wells - an area designated as one of high social need.
When planning activities for the year, the vicar and PCC have considered the Charity Commission’s guidance on public benefit in “The Advancement of Religion for the Public Benefit” and have regard to it in their administration of the Parish. The PCC believes that, by fulfilling its responsibility to work together with the vicar in the parish and co-operate in all matters of concern and importance for the promotion of the whole mission of the Church, pastoral, evangelistic, social arid ecumenical, it provides a benefit to the public by:
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Providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers.
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Supporting the wider mission of the Church through both prayer and grants to mission work, charities, and Christian relief agencies.
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Promoting Christian values, and service by Church members in their communities, to the benefit of individuals and society as a whole.
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Providing community facilities in Church premises for groups to meet for social and educational purposes.
Safeguarding
The Council has complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults).
We continue to be committed to establishing a culture of safeguarding that believes that keeping children and vulnerable adults safe is everyone’s responsibility and that we have strong systems in place to ensure that victims of historic abuse are able to seek help and support, and new concerns are dealt with swiftly and appropriately.
There have been six referrals made to the Parish Safeguarding Officer Catherine Root this year with Diocesan advice being sought on one occasion and appropriate action being taken. Thank you to the Church community for your vigilance and support in this area.
Areas of focus this year have included:
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Continuation of ensuring that people on church teams have appropriate Safeguarding training and have been DBS checked
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Continuation of ensuring that volunteers are recruited using the application form process
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Review of hirers’ Safeguarding practices
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Use of the C of E dashboard tool to audit our safeguarding practice
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Revision of St Philips Safeguarding Policy
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St Philip’s risk assessment template with ongoing review and updating of this for all St Philip’s activities.
In all its activities the PCC depends upon Church members who give freely of their time and talents to help achieve its mission. This resource cannot be quantified in monetary terms and is not included in the accounts.
Achievements and performance
The full PCC met six times during the year in person. Average attendance was 82%. Major decisions included approval of:
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a) Publication of a range of policies relating to health & safety and safeguarding across the main church and the church larder
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b) The reappointment of Catherine Root as Parish Safeguarding Officer
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c) Run an Alpha Course and Practising the Way Parts 1 & 2 Courses
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d) Community Pantomime at Christmas
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e) Complete Re-Revision of the Church Electoral Roll
The average weekly attendance of adults and children at the 10am Sunday service during 2025 was 85 compared to 70 in 2024 and this includes substantial growth in the number of young people attending. The average attendance at the monthly 8am service is 13.
All services have been conducted in person during 2025.
As of December 2025, there were 82 on the Church Electoral Roll.
Financial review
The Report of the PCC has been prepared in accordance with Accounting and Reporting by Charities (SORP FRS102).
Reserves
The PCC reserves policy is that a level of freely available unrestricted general funds should be maintained equivalent to between three and six months' regular running costs which would be an amount of between £25k and £50k a year. At the end of 2025 the actual level of free reserves was £91k which is in excess of this level.
Financial risks
A financial appraisal of the parish funding showed that there would be a high impact on parish finances if some members' regular giving was reduced or ceased.
Income
Total income of £145k is higher than last year’s total income of £111k and this year as in 2024 there were grants received for the Community Larder.
Expenses
Expenses totalled £126k an increase compared to £121k last year, mainly due to the first full year of Community Outreach Worker salary.
Transfers
The PCC sets aside funds for the maintenance of the Church as agreed with the Diocese under the quinquennial repair programme. £4,963 was transferred into the repair fund.
Funds
Overall the net movement of funds is a surplus of £19,791 resulting in net assets of £378k at the end of 2025 compared to £359k last year.
The general fund shows a surplus of £4,136 for the year leaving a balance of £91,862 to be carried forward as freely available reserves.
Other than Vicarage property fund, the major part of the Designated Fund includes £35,747 for church repair, £9k for Children’s worker and £20,108 for the Community Outreach Larder project.
The balance on restricted funds stands at £3,345
Emma Thompson
Operations Manager
Parish of St Philip, Tunbridge Wells
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31st December 2025
| Note INCOME AND ENDOWMENTS from Donations and legacies 2 (a) Investment income 2 (b) Charitable activities 2 (c) Other trading activities 2 (d) TOTAL EXPENDITURE on Raising funds 3 (a) Charitable activities (I) Provision of Christian worship and ministry 3 (b i) (II) Support for the wider mission of the Church 3 (b ii) (III) Provision of community facilities 3 (b iii) TOTAL NET MOVEMENT IN FUNDS in 2025 Balances brought forward from end of last year BALANCES CARRIED FORWARD 31st December 2025 |
Unrestricted Funds Restricted Funds Total £ £ £ 64,747 28,434 93,181 3,333 - 3,333 10,375 - 10,375 38,906 - 38,906 2025 |
2024 Total £ 69,931 2,333 11,560 27,019 |
|
|---|---|---|---|
| 117,361 28,434 145,795 |
110,843 | ||
| - - - 82,357 24,756 107,113 4,204 - 4,204 14,354 333 14,687 |
- 95,375 2,782 23,297 |
||
| 100,915 25,089 126,004 |
121,454 | ||
| 16,446 3,345 19,791 358,690 - 358,690 |
-10,611 369,301 |
||
| 375,136 3,345 378,481 |
358,690 £ |
Parish of St Phlllp, Tunbridge Wells BALANCE SHEET as at 31st December 2025 Note 2025 Unrestrict8d Restricted Funds Funds 2024 Tr•tal Total FIXED ASSETS Tangible Fixed Assets 219.667 219,667 220,97t CURRENT ASSETS Debtors Short Term Deposits Cash at Bank & in Hand 7.610 109.726 44.160 7.610 109,726 47,505 2,598 77.393 61.417 10 3.345 161.496 164.841 141,408 LIABILITIES.. Amounts falling due wthin 1 year 11 6.OZI 6,027 3,689 NET CURRENT ASSETS 155,469 158,814 137,719 NET ASSETS 375.136 3,345 378.481 358 690 FUNDS - General - Designated Unrestricted 12 12 91.862 283,274 375.136 91,862 283.274 375.136 87.72S 270,964 358,690 Restricted 13 3,345 3,345 TOTAL FUNDS 3.345 378 481 358,690 Signed on behalf of Ihe PCC
Parish of St Philip, Tunbridge Wells
NOTES TO THE ACCOUNTS for the year ended 31st December 2025
| 2 INCOME AND ENDOWMENTS 2 (a) Donations and legacies Charities Aid Foundation donations Tax recoveries Other planned giving Plate collections at services Grants/Restricted/Designated donations Legacies All other giving 2 (b) Investment income Interest 2 (c) Charitable activities Community larder income Clergy fees 2 (d) Other activities Rentals Other income TOTAL |
Unrestricted Funds Restricted Funds Total £ £ £ 8,340 8,340 9,649 9,649 44,030 3,965 47,995 2,728 2,728 - 24,469 24,469 - - - - 2025 |
2024 Total £ 7,300 6,969 38,508 2,421 14,733 - - |
|
|---|---|---|---|
| 64,747 28,434 93,181 |
69,931 | ||
| 3,333 - 3,333 | 2,333 | ||
| 9,858 9,858 517 517 |
10,673 887 |
||
| 10,375 - 10,375 |
11,560 | ||
| 37,855 37,855 1,051 1,051 |
26,603 416 |
||
| 38,906 - 38,906 |
27,019 | ||
| 117,361 28,434 145,795 |
110,843 |
Parish of St Philip, Tunbridge Wells NOTES TO THE ACCOUNTS for the year ended 31st December 2025
| 3 EXPENDITURE 3 (a) Planned giving scheme expenses 3 (b) Charitable activities (i) Provision of Christian worship and ministry Diocese "offer" Clergy expenses & housing costs Services & fellowship Adult work Youth & childrens' work Training and development Outreach and publicity Community larder costs Subscriptions & sundry Church & premises costs_(note 4) Management and administration(note_ 5) (ii) Support for the wider mission of the Church Grants and outward giving_(note 14) (iii) Provision of community facilities Church & premises costs(note 4) Management and administration(note_ 5) TOTAL |
Unrestricted Funds Restricted Funds Total £ £ £ - - 2025 |
2024 Total £ - |
|
|---|---|---|---|
| 35,000 35,000 3,631 3,631 1,841 1,841 2,464 2,464 5,754 3,965 9,719 545 545 418 418 3,528 20,569 24,097 2,419 2,419 8,194 222 8,416 18,563 18,563 |
33,000 4,310 1,425 783 2,019 - 208 20,917 1,772 14,299 16,642 |
||
| 82,357 24,756 107,113 |
95,375 | ||
| 4,204 4,204 |
2,782 | ||
| 12,291 333 12,624 2,063 2,063 |
21,448 1,849 |
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| 14,354 333 14,687 |
23,297 | ||
| 100,915 25,089 126,004 |
121,454 |
Parish of St Philip, Tunbridge Wells NOTES TO THE ACCOUNTS for the year ended 31st December 2025
| 4 CHURCH AND PREMISES COSTS Insurance Water rates Gas and electricity Cleaning Maintenance & repairs Equipment maintenance & renewal Depreciation allocated to activities in proportion to usage Provision of Christian worship and ministry_- 40% Provision of community facilities - 60% 5 MANAGEMENT & ADMINISTRATION Salaries Stationery & postage Telephone Office computer and software Office equipment hire & maintenance Website maintenance Other administrative costs Professional fees _allocated to activities in proportion to Administrator's time spent Provision of Christian worship and ministry (90%) Provision of community facilities_(10%)_ Total 6 STAFF COSTS |
Unrestricted Funds Restricted Funds £ £ 1,768 - 1,531 - 5,494 - 6,069 - 2,492 555 1,827 - 1,304 - 2025 |
Total £ 1,768 1,531 5,494 6,069 3,047 1,827 1,304 |
|---|---|---|
| 20,485 555 |
21,040 | |
| 8,194 222 12,291 333 |
8,416 12,624 |
|
| 20,485 555 |
21,040 | |
| 16,994 - 318 - 992 - 874 - - - 230 - - - 1,218 - |
16,994 318 992 874 - 230 - 1,218 |
|
| 20,626 - |
20,626 | |
| 18,563 - 2,063 - |
18,563 2,063 |
|
| 20,626 - |
20,626 | |
| 2025 29,569 |
During 2025 the PCC employed an office administrator, a cleaner, and a community outreach worker, all on a part-time basis.
No employees earned over £60,000.
None of the PCC members have been paid any remuneration or received any other benefits from the charity (2024 - none).
No payment other than for reimbursed expenses were made to PCC members (2024 - none).
There have been no transactions with persons or entities that are closely connected to the charity or the PCC members (2024 - none).
Parish of St Philip, Tunbridge Wells
NOTES TO THE ACCOUNTS for the year ended 31st December 2025
7 FIXED ASSETS FOR USE BY THE PCC
Land and Buildings
As set out in Note 1 to these accounts, the PCC is not obliged under the requirements of the Charities SORP to allocate any value to consecrated buildings. St Philip’s Church is an unconsecrated building, but due to its special nature no market valuation can be readily determined.
The Parish has a 60.56% legal interest in the vicarage known as St Philip’s Vicarage. The share of the vicarage owned by the PCC is included at a market value assessed by the PCC in March 2008 following consultation with
the Diocese. The PCC have reviewed the value of the property at 31 December 2025 and consider the carrying value to be the same as the initial value in March 2008 in light of the fluctuations in the UK property market.
Land and building Valuation
| At 31st Dec. 2024 At 31st Dec. 2025 Equipment Cost at 31st Dec. 2024 Additions in the year Cost at 31st Dec. 2025 Depreciation at 31.12.24 Deprecation in the year Depreciation at 31st Dec. 2025 Net book value At 31st Dec. 2024 At 31st Dec. 2025 |
£ 218,016 |
|---|---|
| 218,016 | |
| 5,216 - |
|
| 5,216 | |
| 2,261 1,304 |
|
| 3,565 | |
| 220,971 | |
| 219,667 |
| 8 DEBTORS Tax recoverable Other debtors 9 SHORT TERM DEPOSITS Diocesan Loans Fund Diocesan Church Repair Fund 10 CASH AT BANK & IN HAND Lloyds Bank Barclays Bank Cash in hand 11 LIABILITIES Sundry creditors and accruals |
Unrestricted Funds Restricted Funds Total £ £ £ 2,701 - 2,701 4,909 - 4,909 2025 |
2024 Total £ 1,881 717 |
||
|---|---|---|---|---|
| 7,610 - 7,610 |
2,598 | |||
| 73,979 - 73,979 35,747 - 35,747 |
46,591 30,802 |
|||
| 109,726 - 109,726 |
77,393 | |||
| 41,216 - 41,216 6,012 6,012 277 277 |
47,206 14,046 165 |
|||
| 47,505 - 47,505 |
61,417 | |||
| 6,027 6,027 |
3,689 | |||
| 6,027 - 6,027 |
3,689 |
NOTES TO THE ACCOUNTS for the year ended 31st December 2025
| 12 UNRESTRICTED FUNDS | At 1/1/25 | Income | Expenditure | Transfers At 31/12/25 | Transfers At 31/12/25 |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| General Fund(page 15) | 87,726 | 106,558 | -97,387 | -5,035 | 91,862 |
| Designated Funds | |||||
| Vicarage Property Fund | 218,016 | 218,016 | |||
| Community Larder Fund | 13,706 | 9,858 | -3,528 | 72 | 20,108 |
| Church Repair Fund | 29,839 | 945 | 4,963 | 35,747 | |
| Vicar's Discretionary Fund | 403 | 403 | |||
| Children and Families Worker Support | |||||
| Fund | 9,000 | 9,000 | |||
| Total Designated Funds | 270,964 | 10,803 | -3,528 | 5,035 | 283,274 |
| Total unrestricted funds | 358,690 | 117,361 | -100,915 | - | 375,136 |
| 13 RESTRICTED FUNDS | |||||
| Roof fund | - | 3,900 | -555 | 3,345 | |
| Community Outreach Worker fund | 3,965 | -3,965 | - | ||
| Community Larder grants and donation | - | 20,569 | -20,569 | - | |
| - | 28,434 | -25,089 | - | 3,345 | |
| Total Funds | 358,690 | 145,795 | -126,004 | - | 378,481 |
DESCRIPTION OF FUNDS
The General Fund represents the funds available to the PCC for the day to day running of the church and the parish. The Vicarage Property Fund represents the PCC's proportionate share of the freehold value of the Vicarage. The Church Repair Fund represents the funds held with the Diocese set aside for future quinquenial repairs. Vicar's Discretionary Fund is set aside for assistance to parishioners at the confidential discretion of the vicar.
The Children and Family Worker Support Fund has been set up to enable a medium term employment commitment to be made for a part-time family worker in the parish.
Other designated asset funds represent monies given to the PCC towards projects or one-off items of expenditure which otherwise would have been funded from the general fund.
Associated Organisations show the movements of the funds held for or by the various bodies belonging to the parish fellowship.
Restricted Funds represent funds given for specific purposes and cannot be used by the PCC for any other purpose without the express permission of the donors.
14 COMMUNITY LARDER
| 14 COMMUNITY LARDER | |
|---|---|
| Brought forward fund Income - Cash Income - Donations Expenses Transfers Carried forward fund |
Designated Restricted Total funds funds funds 13,706 13,706 9,858 9,858 20,569 20,569 -3,528 -20,569 -24,097 72 72 |
| 20,108 - 20,108 |
Parish of St Philip Tunbrldge Wells
NOTES TO THE ACCOUNTS for the year ended 31st December 2025
15. GRANTS/OUTWARD GIVING
| 15. GRANTS/OUTWARD GIVING | |||
|---|---|---|---|
| 1. Overseas relief and development agencies Magunda Care Centre Mpapwa Fund STPC Tanzania 2. Home mission and other charitable giving Life and Soul Children with Cancer Hope House Gifts to individuals Change in Mission tithe creditor Totals* |
Unrestricted Funds Restricted Funds Total £ £ £ 2025 |
2024 Total £ |
|
| - - - - 1,120 1,120 - - 100 100 - - 438 438 2,646 2,646 |
235 1,000 600 500 - 500 120 -173 |
||
| 4,304 - 4,304 | 2,782 |
PROFORMA GENERAL ACCOUNT for the year ended 31st December 2025
| INCOME Envelopes & direct to bank Charities Aid Foundation donations Tax recoveries Plate & other donations Legacies Fees, hirings & other income TOTAL INCOMEper accounts_(page 13) EXPENDITURE & OUTGOINGS Diocese "offer" Clergy and other expenses Church running costs including repairs Mission Tithe allocation TOTAL EXPENDITURE(page 13) Transfer to Repairs Fund Transfer to other funds TOTAL OUTGOINGS SURPLUS FOR YEAR Balance brought forward Balance carried forward (pages 7/13)_ |
2025 44,030 8,340 9,649 2,728 - 41,811 |
2024 37,008 7,300 6,969 2,421 - 30,239 |
|
|---|---|---|---|
| 106,558 35,000 17,072 41,111 4,204 |
83,937 33,000 16,701 46,554 2,782 |
||
| 97,387 4,963 72 102,422 |
99,037 4,000 - 103,037 |
||
| 4,136 87,726 |
-19,100 106,826 |
||
| 91,862 | 87,726 |
Independent Examiner’s Report to the Trustees of the
Parochial Church Council of of the Ecclesiastical Parish of St Philip Tunbridge Wells
I report to the trustees on my examination of the accounts of the above charity for the year ended 31[st] December 2025.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did 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.
Signed: Zachary Ramsden
Name: Zachary Ramsden FCA Chartered Accountant 63 Deakin Leas, Tonbridge, Kent TN9 2JT
Date: 7[th] May 2026