THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S EYNSHAM ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 INDEX Admlnlstratlve Information Report of frustees. Report of the Independent Examlner. Statement of Financlal Actlvltles. Balance Sheet. 9-16 Notes to the Flnanclal Statement.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S EYNSHAM ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED310ECEMBER 2025 REGISTERED CHARITY NUMBER: 1165586 Ex Officio meMrs.. In¢umb$nt'. The Reverend Ouncan Fraser Wardens.. Mr Kenneth Jtrhnsthn Mr5 Ruth Ltsckwood Élected MemFr$'. Mrlohn Anderson MrCoMnsChukwu Mrslmon CDDk lappolnted 6Aprll 20251 Mr Ne51 Gr¥dy Mr And¢ewGreenwood Ito5Aprll 20251 mrKen McK4mey lappolhied6Aprll 20251 MisS411yOwen k4rsMariaretThornton Mts ElarrWat1e l¥ppoInt 6 Aprll 20251 Mr Roywastlè Mr.JamosWeb5ter Ito SAprll 20251 GipIed Member.. Mes Susan Groenw&)d ISèfeguardln8 Leadl Eènerysynod Membérs.. Mis C¥thErlnÈAtherstone Mr. Ml¢haelSlnlleld MrAl¥n Thornton Ex Offlclv MemOÈrs'. ReVend Or AndrewAthersione Olfte Addre$5'. 21 Hl8h Stié4i Eynsham WhtnÉ¥ Oxon. OX29 4HE Ihdepettdent Examlnet.. lennffer Cl*rkÈ 8ankets'. Santander. 22 F31slaff cfose Eynsh3rn, Merseyslde. L304GB Oxon. OX29 4QA
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST.LEONARD'S EYNSHAM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their annual report ènd the unaudlted flnancl315tatement5 of the charlty for the year ended 31 December 2025. The Trustee$ have adopted the provlslons of the Statement of Recommended Practlce on'Accountin8 and ReportlnE by Charltles. SORP IFRS1021 (second edltfon Lktober 20191 In preparlng the Annual Rewt and Flnan¢lal statements ol the Charlty. The Church is re8lstÈred wlth the ch8rStyCMlSSsOners and Is an epted Charlty Ungan approved governlngdocument $55ued bythe Church of England. Slru¢iurÈ* governance )nd management The Parcrhialchurch Councll is¥ Corporate bod¥establlshed bythe Church of Enand.The PCC operatesunderthe Parochlal Church Councll Power Measure. The PCC Is a Re8lstefed Charity. The rnethod of apwlntment of PCCmembeT5 lssetout Inthe Church Representatlon Rules. Atst. Leonard'sthe membwshlp of the Pccconslstsofthe Incumbentli)urMcarl, Chur¢hwardens, members of Deanerysynod and mÈmber5elected byth05e membersof the conEreEatlon who are ontheelectoral roll ofthe thurch. All those who èttend ourservlceslmembers of the con8regatlon are en¢ourè8ed to registeron the Elector81 Roll and stand lor electlon to the PCC. The PCC members gre responsible for maklng decisions tsn all matters of general contern and Importance to the parish IncludSng deciding on how the funds of the PCC are to be spent. New members recelve Inltlal tralnlng Into the workln8s of the PCC. The full PCC met nlne tlmes durln8 the year, wlth an average level of attendance of 78%. fjlven Its wlde responslbllitles the PCC hos a number of committeès Èèch dealingwth a partlcular aspectof parish Ilfe. These committees,whlth Includeyouth management and finan, are all responslble to the Pccand report back to it regularly. The Stand1 Committee of the PCC Is also appolnted by the PCC ai lis flrst meeting after the Annual General Meetlng and thls commlttee has the pc>werto tran5a¢t the buslne55 01 the PCC between Its meetlngs, Subject to any dlrectlons glven by the CoM¢il. statementof Twstee$ Respon51bilitle$ theTrustee5 #re respon5ibleforpreparfnqtheAnnu81 Report ènd theflnanclal statementsln a¢¢ordancewlth aPICable law 8nd Unlted Kingdom Generally Accepied Accountlng Practlce. Charlty Law requlres theTrustÈÈsto prepare Flnanclèl Staternents for eath financial year. UndÈrthat lawthe trustees have elected to preparethe FSnanclal Ststements in accordance with the Unlted Kin8domGenerally A¢tÈptedAccountln8 Practicè Iunlted Kin8dom Accounting StèndardsandAppllcable Lawl. The Flnan¢lal Statements are requlred by lawtogive atrueand falr vlew ol the stste of affalrs of the Chijrch and of the surplus QT defi¢lt of the Church for that perfod. In preparlng these nnantial statentS, the Trustees are required to.. Select sultsble a¢¢ountlng pcleS and then applythem cons15tentlv.' Makeludgements and estimates thèt are reasonatle and prudent.. stste whether applicable UK accountlng standards and statements of recommended practice have beenlollowed, sublett to any materlal departures dlstlosed and explèlned In the financlal staternents: Preparethe Flnanclal StatemÈnts on the goSngconcern basls unless It islnapproprfate to presun)e that the Chur¢h 11 continue im operation. The Trustee5 are re$ptrnslble for keeping proper accountlng records that dlsclose th reasonable accuracy at any tlme the financi31 positlon of the Church and whlch enable them to ensure that the Financlal Statements comply wlth the Chailtles SORP. They are also rÈsponslble for safeduardln8 the assets ol the Church and hen¢e lor taklni re350nable steps for the preventlon and det2Ctlon ol frèud and other irregularltles.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S EYNSHAM REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 ICONTINUEDI Rlsk ManaEement The Trustees have tonsldered the rlsks affectlng the Charlty and ¢onslder that the only r15k of slanlficance relates to Health and Safety of IndIdUalS wlthln the Church and In regord to the buildlng. All Identllled rlsks connettsd wlth the Church and Church H411 btjlldlngs have been insured agalnst and a SafegLtardln8 Pollcy has been ImeMented and is revlewed annuallv In connection wlth Health and Safety Issues that arise. Alm and purposes st. Leonard's Paro¢hlal Churth Coun¢ll IPCCI has the responslblllty of co-operatlng wlth the Incumbent In promofjn8 In the e¢clesiastlcal parlsh, the whole mlssion ol the Church. pa5tornl. Évarrgellstlc, soclal and eeumenlcal. The PCCIS also speclfically responslbleforthe maintenance of St. Leonard'5 Church. The Squarè. Eynsham and St. Leonord's Church Hall, Thomes Street, Eynshèm. Oblectlve5 and Adlvltles The PCC Is commltted to enabllng as many people as posslble to worshlp at our church and to betome part of our parlsh communlty at St. Leonard's. The PCC malntalns an ovefv4ew ol worship throughout the parlsh and make5 suggestlons on how our servlces can involve the many groups that Ilve thIn our parlsh. Our servlces and worshlp put falth Into practlce through prayer and scrlpture, mulc and sacrarnent. When planningour actIvltsf0rthe year, the Incumbent ènd the PCC have consldered the Commlsslon's iuldance on publlc beneflt and, In partl¢ular, the supplementaryguldance on charltles lor the advanttmenrof rell¥lon. In partlculir. we tryto enable erdinary people to live ovtthelrfalth a5 Part of our paTlsh Communlty through.. Wor5hlp and prayÈr.. aMIng about the Gospel,. and developlni thelr knowledge and trust Injesus. Provlslon of pastorèl carefor people lInE In the parlsh. M15sIonaryand outreach work. To facllltate this work. it Is Important thJt we malntaln the labrfc of thechurch ol St. Leard'S and the Churth Hèll. Publlc Benefit The trustees have had due regard to the Ch3rltles Commlsslon Ptjbllc Benefit General Guidarice In theway the work of the Charlty15 planned and provlded. The beneflt the charlty provlde5 to the public Is to provlde regular publlc worshlp open to all and to provlde a sacred space for personal prayer and contemplatlon, and prornotlng the whole mls51on of the Church through provislon of actlvities lor senlorcltlzens, parents and toddlers and otherspeclal needs groups. Achlevementsand performance Worshlp ond Prover The PCC are keen to offer è ranÉe of servltes durlng the week and over the course of theyear thatourcomrnunltyflnd both benefitlal and splrltually fulfllllng. These Include 9.00 a,m. where a more tradltlonal Communlon SernAce takes place twlce a month and 10.30 a.rn. where a more informal, but stlll structured, varlety of seNl¢es takes place. Including Communlon, Momin8Worshlp and All Age SÈNlces. Music Is also provlded In a varietyof forms, uslng both organ and plano ind from a numberol dlfferent Muslc Groups who lead the servlce5, uslng both tradltlon•l Hymns and more modern songs. Spedal stte9 are also held for Remembrance Sunday. Memorial Serv1 lor the famllles Of the Bereaved. as well as Chrlstlngle and a number of Card Servlces ot Chrfstmas for dlfferentsectlons of the communltv.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S EYNSHAM REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 ICONTINUEDI Durlng thi5year seceS hove also been avollatle onllne, vla You Tube. All are welcome to attend our 8lar Serv1$. At October 2025 there were 146 parlshioners on the Churth Electoral Roll. 22 of whom are not re51dÈnt wlthln the parish. All members tsn the Electoral Roll had to ¥eèpply In the year and IS new names were added and 27 names were removed 8S they dld not wpply. In additlon. 2 were removed through death and 7 moved away durlrtg the year. The èverège weeklyidult attendance ¢ounted durlng October 2025. was 110 extludln8 thosè wat¢hin8 on Ilne but thls number Increased atfestlvals. There Is also an average 0112 Chlldren and ¥oun8 people attending. As well as our regular servlces. we enable our commufilty to celebrate and thank God at the mlle$tone5 of the journey through life. Through 8aptism we thank God lor the glft of Ilfe, in marrlage publit vtsws are ex¢hènged wth fjod's blesslng and through funeral servlces frlends and lamlly express thelrgrlef and give thanksforihe Ilfe whlth Is now completÈ Sn thls world and tts commend the person IntoGod's keeplng. We have celebrated 2 Baptlsms and IThanks8iwn8. O Weddlngs and held 15 funera15 in ourchurch thisyear. DetsnerysOd Three mernbers of the PCC slt on the Deanery Synod. Thls proiAdes the Pccwith an Important Ilnk between the parlsh and the wlder 5truttures of the church at bcsth Deanery and Diocesan level. Guest speakers from Chrlstlan Aid and Christians Agalnst Poverty were invlted to speak at Synod Meetlngs durlng the year. and there was also a useful shariTrg ol parlshes work wlth chlldren and young people across the Oeonery. Presentstions were also given on initlèrives wlthin 3 of the Benefl¢es In the Deanery and further updateson the Pllgrim Paths prolectfor the Deanery. The Churth Bulldlngs We would Ilke our chtyr¢h to be open to our communityfor prlvate prèyerall the tlme and It hos been open durfngthe dov formost days durlng theyear. The ongolnl need for repalrs in both the Church and Church Hall has been reco8nlsed and regular provlsion Is belng made from general Income towards knowi repalrcosts that will bÈ required to both buildinis. Ourlng 2025 Ihe Ilght5n8 system In Church was replaced and upgraded. Plans are nowbeln8 formu1èted to conslderreplaclng the heètln8SyStem In duecourse. Durln8the week the hall Is nom)ally used by our mothers ènd toddlers on Monday mwnlng and a good number of ¢hlldren and their carer$, mothers, fathersand other carers, have been reaularattenders at th15 6roup. The Hall also has a sub5tantlal number of outside lÈttings durinE the week. A group lor Moihers-to-be and yotjng Mother5 also Nns ITh the Church on Monday momlngs, and Youth Cell Group5 have mÈr In homes on three evenlngs each week. A Warm Welcome inltiative Is run In the Church on Wednesday mornlngs ènd thls has proved popular ¥th between 20 and 30members of the communlty meetlng together for coffee and a chat. Postoiolcore some members of our parlsh are unable to attend ¢hurch due tv slckness or age. Reverend Duncan Fraser has vlslted all church members who have requested It, to telebrate cornmunlon &th them elther at thelr homes or In hospltal. It 1$ hoped that a Postoral Team will be establlshed withln the next 2 years to asslst Duncan th vlsltln8 at caring for the church Community. Misslon t7ndEvongellsm Helplng those In need Is a demon5tratlon of our falth. The PCC has ¢ontlnued to gfve away IO% ol the regular unrestrlcted glvlng from church members to a varlety ol Misslon actiwtie5 as detalled in the accounts and has a150 ralsed awareness of Mission by focuslng on a partlcular Mi55ion A4ency duTlng months of the year. Weekly Fellowshlp Groups also provlde a meansol building up the faith of those withln the regular con8reg*tlon.
THE PAROCHIAL CHURCH COUNaL OF THE ECCLESIASTICAL PARISH OF ST. LEONARtrS EYNSHAM REPORT OF THE TRUSTE£S FOR THE YEAR ENDED 31 DECEM8ER 2025 ICONTINUEDI EcumeRlcolRelJtlonships The 3 churches In Eynsham (Angllcan, Baptlst and Cathollcl have Contlnued to work together durfnz the year and a loint outdoor SerCe Is held on Good Frfday each year. Otherjoint Èvents are plènned by the churches worklng together group. Flnanclal Rovlew Toral recelpts on unrestrlcted funds were E175.253 and on restrlcted lundswere £61.890. Total committed glving Increased by 1.6 %durln8 theyear. Total payment5 on unrestrlcted funds were £226,979 and on restrlcted fvnds were £56.990 a5 detèiled In the Flnanclal Statements. Thls represented a net decrease of £51,726 on restrIcted funds and a net Increase of £4,900 on restricted fund5 In the year. The net movement on unrestrlcted funds for the year was an es$ of expendlture over In¢ome of £52.16S and a further £12.626 has been allocated to Designated Funds per notÈ 17 to the atcount5. The total unrestrlcted funds at 31 December 2025 decreased from £647,666 to £595,501 but all except £60.074 ef these unrestrl¢ted funds has been allocated towards speclflc project5. The net movemertt on restricted funds for the year was a surplu5 of Income over expenditure of £4.9CrtJ and the total resirttted funds at 31 D*mber 2025 Increased from ÉS,S50to £10,450. Reseryts potlcy It is PCCpoll£¥ totryto malntaln a balènceon unrestrlcted lundswhlch equètesto at leastthree months normal unrestricred paymentsp equlvalent to £41,185. to cover emergency 51tu8t]ons that may arise from tlme to tlme. Thls tar8et is at present belng mei. £29,736had been desi8nated towa¥05 $pÈclfic Church 8ultding Repalrs and E39,737 towards5petifit Hall Buildlng Repairs at 31 December 2025. £57,603 of the deslgnated Bulldlng Repalr fund was utilised during the year replaclng the Ilghtlng 5VStem. Volunteer5 We would Ilke to thank all the volunteers who work so hard to make our church the Ilvely and vibrant communlty it Is. In partlcularwe wantto mentlon our pre5entchurchwardens Mr Kenneth Johnston and Mrs Ruth Lockwood who haveworked SO tirelessly on our behèlf+ plus all the members of the PCC for thelr voluaLle contrlbutlon to our mln15try and for keepln8 the churth runnlng. Plahs lor future Perlods The alm15to contlnue and expand the current Vggramme of work beln8carrled outandto further expand the Famllles and Children's work and Youth work. Independtfit Examlner Jennlfer Clarke a8reed to contlnue as Independent Examlner forthe Charltydurim8the year. Thls report h•s been prepared accordonce wlth the Statement of Recommended Prnctice Accountlng and Reportlthg by Ch8ritles and was approved by thÈ Trustees on 3A 'XL2 ON BEHALF OFTH
THE PAROCHIAL CHURCH COUNCILOFTHE ECCLESIASTICAL PARISH OF ST. LEONARVS EYNSHAM INDEPENDENT EXAMINER'S REPORfTO THE TRUSTEES AND MEMBERS OF THE PAROCHIALCHURCH COUNCIL OF THE EcCLES1TlcAL PARISH OF ST. LEONARD'S CHURCH EYNSHAM (THE PCCI I report on the flnanclal stètements of St. Leonards Church Eyn5ham for the year ended 31 December 2025 whlch are set out on pages 7 to 16. Re5pectlve responslbllltles of trustee5 and ¢¥anner AsTrustees,the PCVS member5 are responslbleforthepreparatlon of thelnancial Aatements. ThePCC'smembe15conslder that on audit Is not requlred for thls year under sectlon 144121 ol the Charltles Act 2011 Ithe 2011 Actl and that an Independent eKaminatlon is needed. It15 my SpOnSIbIlIty to Examlne the Iln#nclal statements under Section 145 olthe 2011 Act. Followtheprocedureslaiddown Inthe General Dlrections8lvenbytheCharltycommlsDn undersectlon 14SISllbl of the 2011 Act and State whether partlcular matters have come to rny attentlon. Bas1$ Of Independent E%InerS Report Myexamlnatlon was tarrled outln accordance wlth the General Dlrectlons glven bythe CharltyCommls51on. An examlnation In¢ludÈs a revlew ol the a£countlng rÉtords kept by the PCC and a cornporlson of the financlal Statements presented with thosÈ records. It also Includes conslderatlon of any unusual Items or disdtssures in the flnanclal statements. and seeklni explanaiions from the PCC'S members concernlng gny such matters. The procedures undertaken do not provlde all the evldence that would be requlred In an audlL and consequently no oplnlon15 gfven as to whether the flnanclal statements present a'true and faIrvIe and the report Is Ilmlted to those mattersset out In the statement below. Independent Examlnersstatement In accordance with myexamlnatlon. no matter h&$ come to myattentlon.. Whlch glves me reasonable cause to belleve that In any mÈterlal respect the requlrements.. To keep accountlng re£ords in accordance th sectlon 130 of the 2011 Act and To prepare accounts which 3ccord wlth the a¢cwntln8 retords wmply with the acccuntlng requlrements of the 2011 Act have not been met OR Towhlch. In myoplnlon. attentlon should be drèwn In ordertoenable a proper understandln8 olthefinanclal staternents to be reached. Jennlferchrke A CA 22 Falstaff Close, Eynsham, OX29 40A
PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S, EYNSHAM STATEMENTOF FINANCIAL ACTWMES FOR THEYEAR ENDING 31 DECEMBER 2025 Unr8Strlcted Restrlctgd Funds Fund$ Total Funds 2025 2024 Noles INGQMING RESOURCES 28 2b Income from donors Young people¥work Olhervoluntary Income Ineome from charltabl8 and anclllary Iradlng Incorne from fees charged for servlces el Casslnglon Church Income from inv8Stm8nts 149.639 1.435 586 7,427 7.674 1,500 8,992 61,636 211,275 1.435 586 7.427 7,674 1,500 7,246 174,837 1,870 31 9.170 9,272 1,500 8,780 2d 21 29 254 TOTAL INCOMWG RESOURCES 175253 237,143 205.466 RESOURCES EXPENDED Grants Activit)es relallng dir8cUy to woth of church Young people¥work Church managornenl and 8drrtnlstrallon Major bullélng costs Fundralslng exp8ns88 14,155 114.063 2.813 33.464 62,241 243 4245 2,816 18,40Q 116,879 2.813 33.718 111.916 243 18,720 130,936 5.184 29.048 14.947 146 3b 3¢ 254 49,875 31 TOTAL RESOURCES EXPENDED 226,979 56.990 283 969 198981 NET INCOME IEXPENDITURe) ISl.7261 4.900 146,8261 8,485 Tran8fers beeen funds Unreallsed Ilossl gain on Inv8Strn8nl 14391 14391 246 NET MOVEMENTOF FUNDS IS2.1651 4.900 147,2651 6.731 BALANCES BROUGHT FCftWARO AT 1 JANUARY 2025 847.666 5.550 853.216 646,485 BALANCES CARRIED FORWARD AT 31 DECEMBER 2025 595,501 10.450 605,951 653,218 The not85 on pages 9 to 16 fomi part oflhe88 finandal 8tat8rnen
PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S, VINSHAM BALANCE SHEET AT31 DECEM8ER 2025 2025 2024 Notes HXED ASSETS Tanglble fjxed assets Investment ass&ts 415,838 10,553 415,838 10.992 426.391 426.830 GURRENT ASSETS Debtors and prepayrT*nts C8sh ot Central Board ofFlnance Cash ot bank- depo51180unts Cash al bank- current aceounts Cash In hand 12.761 160,330 41,016 16,703 112,473 45J13 1928 186.310 230.810 LIABILMES-AMOUNTS FALUNG DUE WITHIN ONE YEAR 10 Credltors and accwal$ 6,750 4.424 8.750 4.424 NET CURRENT ASSETS 179,S60 226.388 NET ASSETS 605,951 653.216 FUNOS Unrestrtct¢d G8neral- Free Reserve Genaral- Fixed & Inves1rn8ntAssats D8slgnated 60.074 426,391 109.036 58,711 426,830 164,125 17 17 Restrl¢ted 10.450 5.560 605 51 653,216 Th8 notes on pages 9 to 16 fomi partoflhes8 financlal 8tatsments Approved by Ih8 ParoGhlal church CounGII on 344 LLts{ and $Sgn8d on Its b8halfby'. Ch¥lrman Churth Warden
THE PAROCHIAL CHURCH COUNCILOFTHE ECCLESIASTICAL PARISH OF ST. LEONARD'S EYNSHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 A(countlnK Pollclas lal Accountln8 conventlon The PCC Is a publi¢ benefit entity wlthln the meanlng of FRS 102. The Hnontial Staternentshave been prePad undertheCh4rltlesAct2Qll and In Jteordancewlththe Church Actountlng RegUlaon5 2006 governlng the Indlvidual Accounts of PCC'S ènd wlth the ReKulatlons'true and fair Vie prowi510nS together with FRS 102120161 as the applicable accounting standard and the Statement of Recommended Proctlce'Accountlng and Repurtlng by Charltle5' ISORPI IFRS 1021 (second edltion October 20191 . The PCC has taken advanta8e of the d dlsclosure exemptlon permltted under Sectlon 7 of FRS 102 In not produclng a siatement of Cash Flows. The Nnanclal statements have been prepared under the hlstorlcal cost conventlon. They Include all trènsactlons, a5SÈts and Ilabllitles for which the PCC is respon51ble In law. Theydo not indude the xctyjnts of church groupsthat owetheir maln affillaiion to another body northosethat8re Infom)al $atherlna5 ofchurch members. Ibl FId Accountlng Unrestricted (Generall funds represent the i*come funds of the PCC that are not subject to any restrlctlons regardlng thelr use and Are avallable for spendlng on the 8enerèl purposes olthe PCC. Deslgnatedfundsci)mprise unrestrfcted funds thathavebeen setaslde bytheTrustee$for partlcularpurposes in the future, and which are therefore not intluded in it5'free reserve as dSsclosed In thÈ Trustees Report. Restrl¢ted funds feprÈsent dofiatlons recdved for a spedfic object or purpose. The funds may only be expended on the speclftc object or purposeforwhlch theywere ven. Anybalance remalnlng un$ntaI the end of each yearWII be carrled forward as a balance on that fund. Icl Incoming Resources Voluntary Income Colle¢iknnsare recog$d when recelved byor on behalf of the PCC. In¢ome from donors Is reColSed oThlywhen recelved. Income tax recoverable on glft ald donat5ons and the Glft Aid Small Donafjons Scheme IGASDSI Is recognlsed when the Income to whlch thÈy relate Is Trtelved and If documentatlon Is In placeto support the appropriate clalm, orwhen glft aid declaratlons ère rettived. If later. Legacles to the Pccare accounted forassoon as the PCC Is notlfled of theleqal entitlement, the amount due. and when It Is re050nablycertaln thatthe amount wlll be recelved. Other ordinary Income Rental Income Iromihe lettlni of chrCh premlses Is recognlsed when the rental Is due. Income from Investments Interest Is accounted forwhen ceIvable. All Incomln8 resources3 accounted lor gros&
io THE PAROCHIAL CHURCH COUNaL OF THE ECCLESIASTICAL PARISH OF ST. LEONARD'S EYNSHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Idl Resour5 Expended Grant5 ènd donètions are atcounted for when pald over or when awarded. If the award creates a blndlng obllgotlon on the PCC. The dlocesan quota, or par15h Share, Is accounted forwhen pald. All other eypendlture Is generallyrecoEnised when Y( Is Incurred and Is accounted for Eross. Uabllltie5 are recogfilsed as soan asthere Is a legal or constructlveobllgatlon. and settlement Is wobable and quantlfiable. lel Irrecoverable VAT The Charity Is not reglstered lor VAT and hence Is unable to re£over VAT on expendirure Incurred, which Is shown gr055 In the Flnan¢lal Statements. (fi Taxatlo The Charlty IseKempt frorn Corporatlon Taxon its Charable actlvltles. Axed Assets Consecr•ted land and bulldlng and Movab church furnl$hlnEsand equlpment Consecrated and benefid PToperty 55 excluded from the ac¢ount5 In accordante wlth SIO121 lal and Icl of the Ch3rltles Act 2011. No v3lue Is placed on movable church furnlshlngs and equlpment held by the Church Wardens on speclèl trust for the PCC ènd whith requlre a faculty for d15posal slnce the PCC tonslders thls to be Inallenable property. All expendlture Incurred durln8 the year en ¢onsecTated or beneflce bulldln85 and mowoble church furnishln85 and equlpment, whether malntenance or ImprovemenL Is wrltten off a5 expenditure In the SOFA and separate dlsc105ed. Other flxed assets Furnlshingg and equlpment used dsewhere wlthin the church premlses were wrltten off when the asset was atqulred, ex¢eptthat Indidual itemscostingln excessof £S,ODOare capitallsed•ndwrltten off overthelrexpÈcted seful Ilves* providlngthey can be used for mt¥e than onÈyear. Investments are valued at marketvalue at 31Jl December. Freehold Propertle$ These have been lrtcluded at thelr COSL No depreclation has been provided for on bu11n8S, ds the currentlv estlmated resldual vJlueofthe propert1e5is not lessthan thelrcarrylngvalueand the remalnlng useful life r>fthese Issets currently eKceed5 50 year5 SO that any deprecl3tlon charge would be Immaterlal. An Impalrment revlew Is carried out at each yeèrend and any resultant loss Identified included In expendlture for the year. The properties re held bythe Oxford Dloce5an Church Trust. as custodlon trustee5 on behalf of the PCC.
PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S, EYNSHAM OTES TO THE FINAPICIAL STATEMEIITS FOR THE YEAR ENDED 31 DECEMBER 2025 UN•8trlGled Fund8 R88trlctad Fun Total Fwds 2025 2024 Notss 2. INCOMING RESOURCES 21al Incomg from donors Siewardship glvlng Inceme recoverable ColleGllons al all seNlces SpeGlal co11ecllons ng for Lay MlnlstyAs$16tanl Glvlng for Chlldreh & Familleswother Glvlng forlhe Murrells (Bible tran$lalonl Glvlng for the Vgrg8$es (8olivlal Giving forChrf81iansAgaSnstPoverty Glvlng forBraeze Translat8 Frfends ofSI Leon8rd5 for malor buildlng cost8 Llsted PlaGs$ofWorship s¢h8me VAT Granttrorn Dlocesan Bell Fund Legades 114088 2661 s64 114.888 26.561 5.564 113,036 27,QS4 5,189 12 2.661 4,800 2,100 150 1.995 255 26.703 17.772 6.200 2,661 4,800 2,100 150 1.995 255 26.703 17.772 5,200 2,626 6,963 4.831 2.013 150 2,035 1167 2.626 2.000 149,639 61,636 211,275 174,837 21bl Young peoplps work Youth Work8r8vents 1,435 1,435 21cl Olher v0tary Income Camlval Othardonallons 525 61 525 81 31 566 586 31 21dl In¢om6 from charltabltr and anGlllary tr8dlng Church Hall lellings Church len98 8.330 1,097 630 1.Q97 7,020 2,150 7,427 7A27 9,170 21el Income from f4•tr eharg8dfor s•rvl¢e8 Forchurchyard ForStLeonard's He8Ing conMbullon 4,002 3,022 650 4M02 3022 6SO 4.644 4.106 520 7,6T4 7.674 9,272 210 Ca8$1ngton Church Conlrlbuuon toward8 share otlolntexpen898 1,500 1.500 100 21gl Income Irom knvastments From endowmènt frjnds for Churchyard Bank Inierest 254 254 6,992 248 8.538 6,992 6,992 2S4 7,246 8.786 TOTAL INCOMING RESOURCES 175,253 61.890 237,143 205,466
12 PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S, EYNSHAM NOTÈS TOTHE FINANCIALSTATEMENTS FOR THE YEAR EDED 31 DECEMBER 21J23 Llnre6trtot•d Fundi Ro$lrlctsd Fund Tol81 Funds 2025 Z024 Not8$ 3. RESOURCES EXPENDED 3181 Grartt8 Mls6lonaryAnd charftable gwing Sp8clal wllacUon8 Mls8lon glvlng 12 13 14,155 4.245 18,400 18.720 4,245 18,400 18,720 31bl Acllvttl08 dlr¢ctty relatlngtothe work of IhD chur¢h Inisty Parlsh share Clergyexpens8S LayMin151erAssS$t8nlsA18ry Lay MinlBtertralnlng Office hire Chlldron & famlll8s work Chlldren & FamlllgsWoik8r Experne8 Church e3n9 & Ilghung Insuranc R8pair8 & r8n8W81 ServlrA upkeep Clegnlng Woiship rasourc88 8r86ze Translate RetreshmÈnts Sundries (including small gmup81 Churth H811 runnkng co8Lg eo,165 963 24,203 91 2.546 60.155 61,507 1.222 25,868 780 2,548 2,681 26,864 91 2.$46 9,912 722 80 6.435 3.271 6.056 2,255 5,435 3,271 6,056 2,255 6.695 3.181 9.057 2,094 52 2,709 14 3,172 3.172 140 504 140 504 461 134 3.999 16 4.3SO 4MSO 114.063 2016 116.879 130.936 31¢) Young ptoplès Work Youth 8v8nts Youth WDth8rexpen 1,849 397 1,849 397 4.080 418 219 467 Sundryim6 567 567 2.813 2,813 31dl Church mAnaiemont& Bdrnlthl6tr¥Oon SocrÈtarfal salary Hlre ofchurch Offico Outroach Po8ta98, pAnUng & Otheroffice expens8s hurchyard rnalntenan¢8 Sundry 8xp$nsos 13,741 2,912 479 2,599 2,795 10,365 57S 13.741 2.912 479 2,599 2,793 10fi19 575 13,226 2,912 426 1.202 3,254 7,519 509 254 33,464 254 33.716 29.048 16 3101 Malor kiulldkng cot6 Church Church Hall 57,803 4.638 49,676 107,278 4.638 14947 62.241 49,875 14,947 31f) Fundralslng expen888 243 243 146 TOTAL RESOURCES ÈXPENDED 226 879 283.969 198P81
13 PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S, EYNSHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 4 STAFF COSTS The Vlcaffs stipend Is not pald Ihrough Iha church payroll bul Is pald dlrecl by ihe Church Commlslon8rs. The PCC trmploys a part-m& parish admlnlslralive secretary, a lay mlnlsler assislant, 8 part-Ilm8 chlldr&n and famlll8s worker and a ¢1oan8rfor the ¢hurch hall. None e8m8d more Ihan £60.000 durlng Ihe y8ar. 5 AXED ASSETS FOR USE BY THE PCC 202S 2024 Freehold land and bvlldlng8 Church Hall purchased In 1979-81 cosl Land fordevelopment purchased In 2017- alcosl 15,352 400.488 415838 15.382 400,486 415,838 No depreciation has been provlded as tho ¢xJff6nt8styrnatad residual valua oflhe prop&rlies is nol188S than Ih81r carrylng value and th8 remalnlng us8fiJl Ilfe oflhes8 2ssets currtndy exceeds SO years so that any d8praclaffion Charge would notba malerfal. An impairment r8vi8w 18 carrfed out8teg¢h yoar8nd and any rasullanl loss Id8ntified includéd In 6xpendilurè forlhe year. Other Office fvmlture and equlpm8ntis not capltallsed unle$$ th8 Inillal value 8XC80ds £S.000. 6 INVÉSTMENT ASSÉTS Centr81 Board ofFinanc8 In¢om8 8har8sorlglnally purchaséd with the proca8ds oflegacies amounbng to £5.750. At31 December 2025, 475.38 share$w8r8 valued a1£10553. Tha Income arfslng Is avallable to sypportspedfiG projects benefiltinu the youlh of the vi118ge. Dlvld8nds are pald Into lh8 g8n8ral ac¢ounl. 7 ENDO)fvNENTFUNDS Income Is r8c8lved from Ihe Churchyard Trust Fund and gynsharn Hoskyns 8equ&st These fi)nds are forth8 upkeep oflhe Churthy8rd, pravlouslythe rasponslblllty of Eynsham Parfsh Councll, but now managed by the PCC. Th8 Churchyard Trust Fund Is Inv88ted in 172 C8ntral Board of Flnance $hares valued al £3,818 allha year 8nd. The Eynsham Hoskyns Bequestls Invesled In 224 Central Board OrDanCe shar&s valued at£4.972 althe y8ar8nd. 8 INCOME TAX RECOVERABLE ON GIFT AID DONAnONS Full accounthas been lak8n at31 D8c6mber2025 ofiha amountof Incomo tax unclalmÈd on glft old donatscn8 recelved atlhal date bul not yel clalmed. 2025 2024 g DEBTORS AND PRÈPAYMENTS GSflAid lax reCorable Accrued Income Prepald expenses Other deblors 3.340 1.229 3,243 1J84 3,442 2,241 2,376 4.702 12.761 10 CREDtfoRS AND ACCRUALS Accounts payable Accrued expenses Inci>Me noty8texptnd8d 2.342 3.974 434 2,674 1,339 411 6,750 4,424
14 PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. EYNSHAM NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR EMDED 31 DECEM8ER 2026 11 GENERAL PIOTE TO RESTRICTED AIIO DESIGNATED FUNDS Separale CBFaccounts are held farchurch Bullding Repalrand Hall R8sto¥8lon. 12 SPECIAL¢OLLECTIONS There were no speclal colteethen8 durfng th8 ye8rl2024.£nlll 2025 2024 UMfgsirlcl8d Rofjtrlqtsd 13 MISSION GMNG Adv8niure Plus ChdsllansAgoiDsI POty Oxford PovetyAcbon Twst Murr8118 Vargasas Open Doors Tear Fund N88dy Parishion8rs INoo 1AOS 1.400 3.400 1,400 300 1.995 5.700 2.850 1.400 1,400 2.100 7.800 3,000 1,400 1,400 700 3,000 1.400 1,400 220 18,720 14 CHURCH REPAIRS Haallng system Roof alarm Llghlnlng protecbon sysbm Gutt&r daanlng N8IUng clock tow8r Drain8ge Eloctrlcal work Chalrs Sundry malnlenan 1,989 1.989 3,790 1288 1,442 420 780 1,442 420 780 1,30Q 1.422 504 753 284 284 6,058 6,056 9.057 15 CHURCH HALL RUNNING COSTS Insurance Electrlclty & 90$ Cleaning ReIrts & malntenanc Tolol c08t8 Inwmè from leldngs and grant8 486 1,826 1,217 821 4,350 6,330 486 1.826 1.217 821 4,350 6,330 495 1,747 784 973 3.999 7.020 Net tn¢orne 3.021 16 hlAJOR BVILDING COSTS Unr•slrf&t•d R•strlGtsd Yotsi Church 38,452 11222 39,292 67,836 150 11,567 3,380 Lighbng En8r9y audlt 56,613 57,603 49,675 107278 14,947 Church Holl TV Instsllauon 4,638
15 PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. EYNSHAM NOTESTOTHE FINANCIALSTATEMENTS FOR TrIE YEAR ENDED 31 DECEMBER 2025 17 SUMMARY OF FUND IAOVEMENTS Al Ian.26 Incomlng r¢9ourceo R•sourcgs exp8rtdèd lttvo*tmenl oalr Fuhd trdnslers Al 31I1ecll25 Unf88trl¢ted yneral r?5¥r¥e8 483,541 167,727 IISl,7301 14391 112.8261 486,465 UnT081rlcted dbslgrtated lund6 8ulldlng repal Hall repair5 Young people Holiday Club Legacyforyouih prolects Churchyard OJtr88ch VI&d[soThary 74,713 39,737 6,598 343 4,769 38,314 349 1,302 157,6031 12,626 29,736 39,737 7S67 343 3.219 11.8501 305 4.002 15.0741 110,3651 13491 29P51 IJ02 164125 7S.241 12 626 109,036 R8Jtrt¢tad funds Hall Re51oradon Llsted PlacesofWty5hip Frlends L¥f Sl. Leonard8 Dlocesan Boll Fund Chrfstians Ayalnsl Povety Chlldren and Fanlllésworker Holiday Club Lay Mlnlsty A5slslanl Ovorseas ylvln9 breeze Tr8n5191 Churchyard 3,243 3,243 17,772 26,703 5,200 1,995 4.800 117.7721 126.7031 15.2001 11,9951 4.765 2.307 2,307 2,661 2,250 255 254 12.6611 12.2501 11401 (2541 115 5,550 61,890 56,990 10,450 TOTALALL FUNDS 653.216 237.143 1283.9691 14391 605.961
16 PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S, EYNSHAM NOYESTOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2025 17 SUMiaARY OF FUND MOVEMENTS ICOWMNUEDI Al 111n4 Incomlng R¥8oiirc•8 expended lThv•stm•nt 0oln> Fund lThn¥f*rs At 314)er-24 Unr88trlcted genoral reseTV•8 483.857 167,237 1155.7991 246 112,0001 483,541 Unrestrl¢tod d88lgnat•d funds Building repalrs Hall repal Young people Hollday Club Legacy foryouth projeds Churchyard Outreach VleaV$ dl$¢relonary 71,093 34.737 5,197 343 4.471 38282 775 1522 (3.3801 7,000 5DOO 74,713 39,737 6,598 343 4.769 36,314 349 1,302 5,460 14.0791 298 4.644 16,6121 14261 (2201 156,420 10,422 14,717 12.000 164.125 R8strlct8d funds HBII Restoration Friends of Sl. Leonard¥ Chd$an5 Againsl Poverty Chlldren and FamS118sWorkar Hollday Club Lay Minlslry Assiqtsnl OvetsBas gIThg Churchyard 3243 3,243 11567 2,035 4,931 111,5671 12,0361 2?07 2A07 6,963 2,163 24ft 16B631 12.1631 19061 658 6.208 27,807 26,485 5,550 TOTALALL FUIIDS 646,485 205,466 1198,9811 246 853.216 18 ALLOCATIONSTO DESIGNATED FUNOS Th& PCC ha$ allocatsd £12,626 offr88 reserv88 generstsd torthey8artolh8 followlng deslgnated fijnds.. 2025 2024 Church Bullding Rapalr Fund- formajorfabricmalnlenance Church Hall Ropalr Fund-formalorlabrlcmalntenance 12,628 7.000 5,000 12,626 12.000 19 SUMMARYOF ASSETS BY FUtID Tolal 21125 Total 2024 funds IndS rangle fixad assats Inv881mentlxed 9$gets Cufrenlas5ets 415,638 10,553 175,661 16.7501 415038 lo59 1fi6J10 16,7501 415,838 10,992 23D,810 14,4241 10,449 595.502 10,449 6L15,951 653 218 20 RELATED PARTIES Donations r8c8ived from Trn51ees11.8. members oflhe PCCI and related persons durfng the yearamount8d to £30.978 lunreslrictedl8nd £4,380 Irtrslilctedl.