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2025-12-31-accounts

Charity Registration Number: 1170915

Parkview Chapel, Botesdale

Annual Report

Financial Statements

For the period to 31 December 2025

Parkview Chapel, Botesdale

Index

Page 1: Legal & Administrative Details

Pages 2 to 6: Trustees Report

Page 7: Independent Examiner’s Report

Page 8: Statement of Financial Activities (Including Income and Expenditure Account)

Page 9: Balance Sheet

Pages 10 to 18: Notes to the Financial Statements

Parkview Chapel, Botesdale

Legal & Administrative Details

Governing document:

Constitution dated 23 December 2016

Charity Registration Number

1170915

Trustees and Members

Mark Wallace (Chairman) Hendrik du Toit Matt Levett David Miles Ella Miles Philip Miles Matt Warnock Emma Denton Sarah Jane Harknett

Congregational leadership team

Kevin Gladwell Amanda Kirk Andrew Kirk Philip Miles

Address

The Street, Botesdale, Diss, Norfolk. IP22 1BX

Bankers

Cooperative Bank

Independent Examiner

Sarah Place Accountants Ltd, Unit 4B, Boldero Road, Bury St Edmunds, IP32 7BS

Page 1

Parkview Chapel, Botesdale

Trustees Report for the year ended 31 December 2025

The Trustees submit their annual report and financial statements for the year ended 31 December 2025.

Objects:

The objects of the Charity for the public benefit, as per the constitution, are to advance the Christian faith in Botesdale, nearby villages and in such other parts of the United Kingdom or the world as the Charity Trustees may from time to time think fit.

This can be summarised as:

Structure, Governance and Management

The Charity is ultimately run by the Trustees. The Trustees have the authority to exercise their powers to further the objects of the Charity. The Trustees meet at least once a year but delegate the day-to-day decision making on the running of the Church to the Congregational Leadership Team, one of whom is also a Trustee. The Leadership Team meets monthly to consider the management and pastoral needs of the fellowship.

The Charity is established in the name of ‘Parkview Chapel, Botesdale (Reg.Charity No. 1170915) as a ‘Charitable Incorporated Organisation’.

The church: its aims and objectives:

Whilst Parkview Chapel describes a building, the essence of our church life is about ordinary people whose lives have been changed by Jesus Christ, the Son of God and who seek to live according to our understanding of the principles laid down in the New Testament for Christian living. We welcome opportunities to join with other Christians who share this same vision.

Parkview Chapel is a member of the ‘Evangelical Alliance’ and ‘Rural Ministries’ organisations that link together a number of churches that are similar in nature to ourselves.

The year: its objectives and achievements:

During the year ended 31 December 2025 the church sought to fulfil its objectives in the following ways, having had regard to the guidance given by the Commission on public benefit, and in particular, the specific guidance on charities for the advancement of religion. Below is a summary of how we achieved this in the past year.

Regular Programme;

Page 2

Parkview Chapel, Botesdale

Trustees Report for the year ended 31 December 2025

Sundays;

Children’s And Youth Work;

Events;

Page 3

Parkview Chapel, Botesdale

Trustees Report for the year ended 31 December 2025

a visit from Simon Hewitt of ‘Firefighters for Christ’ at the April breakfast and Paul Harvey from ‘Waysport’, a Christian rallying team in October

Serving Our Community;

Trustees

Selection and Induction of Trustees

In selecting individuals for appointment as charity trustees the existing trustees give consideration to the skills, knowledge and experience that an individual possesses and how that will contribute to effective administration of the charity.

On appointment, a new trustee is given a copy of the current version of the constitution together with a copy of the CIO’s latest Trustees’ Annual Report and Statement of Accounts. New trustees are also directed to the Charity Commission guidance for trustees, and in particular to both its general guidance on public benefit and that on public benefit of charities which advance religion.

Each trustee serves for a period of three years, after which they are required to offer themselves for re-selection or stand down.

Meetings

The Trustees met twice during the year, May and November, and were kept informed by circulation of the minutes of the monthly leadership team meetings in the intervening months.

Their continuing support and guidance are greatly valued by the congregational leadership team.

Page 4

Parkview Chapel, Botesdale

Trustees Report for the year ended 31 December 2025

Leadership

The congregational leadership team meets monthly to consider matters relating to the life of the church. Each month financial updates are circulated so that finances can be monitored.

During the year 2 sub-groups of the team met, one to consider finance matters and the other safeguarding.

The rotating programme of reviewing key policies annually has continued and adjustments to either the policy or its implementation were made as required.

Beyond our villages

Contributions continue to be collected for the Waveney Foodbank and delivered to their premises. Gifts were passed to a number of bodies whose work has similar aims to Parkview Chapel.

Premises

PAT testing of appliances took place again this year.

A Fire Risk Assessment was undertaken, and the report highlighted a few areas that needed attention; these have been addressed subsequently.

During the year a 3 bedroom tenanted house was gifted to the church and the trustees were very grateful for this very generous gift. The management of the property is now the responsibility of the trustees, two of who have been appointed to take the lead in this.

Volunteers

Although we have just one paid employee, much of the work of the Charity is undergirded by generous giving of their time by many volunteers.

Health and Safety

Our safeguarding lead and her deputy have worked this year to continue to update DBS checks on trustees and volunteers as necessary and are looking to further review the safeguarding policy in the light of updated guidance.

A review of the Health & Safety policy was completed. A formal inspection of the premises has been made on a regular basis and its findings recorded on a checklist. Any issues noted are dealt with.

Public Benefit

The Trustees have taken account of the Charity Commission's guidance on Public Benefit where appropriate when exercising their powers and duties, planning and reviewing the aims, objectives and activities of Parkview Chapel. Throughout this report, Parkview Chapel has sought to demonstrate the ways that it delivers benefit to the public —whether they are members of our congregation, another church or have no church /religious affiliation.

Page 5

Parkview Chapel, Botesdale

Trustees Report for the year ended 31 December 2025

Statement of Trustees Responsibilities

Charity law requires us as trustees to prepare financial statements for each accounting year which record the receipts and payments of the Charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the Charity and to take reasonable steps to prevent fraud or any other irregularities.

Serious Incidents

We are thankful to report that there were no serious incidents to be reported during 2025.

Financial Review

Church receipts into the Unrestricted Fund for the period came to £273,465 as shown on the Income and Expenditure account. The cash receipts into the Unrestricted Fund amounted to £51,465, with £222,000 being the value of the property gifted to the charity and noted under the premises section above. Much of cash received is given in a way that makes use of the government Gift Aid scheme to reclaim tax on the gifts as well as the Gift Aid on Small Donations Scheme.

Expenses from the Unrestricted Fund for the period came to £47,474 and the value of investments fell by £1,225. Overall, there was a surplus for the period of £224,766, but excluding the value of the property the ‘cash’ surplus is £2,766 on this fund, although it should be noted that part of this is due to the change in accounting methodology in this year.

Regular financial updates are produced for leadership group meetings.

Reserves Policy

It is considered important to maintain a level of unrestricted cash reserves sufficient to maintain the ongoing activities of the charity should there be a significant change in, for example, the level of giving by donors. Having such a reserve would allow time to make necessary adjustments. As of 31 December 2025, the level of unrestricted reserves was £34,436. This is above the level as per the reserves policy but with a building that is nearly 40 years old a programme of refurbishment is currently underway as described above which will impact expenditure.

A P Miles Date:

Signed for and on behalf of the Trustees of Parkview Chapel

Page 6

Parkview Chapel, Botesdale

Independent Examiner’s Report to the trustees Year ended 31 December 2025

I report to the Trustees on my examination of the accounts of Parkview Chapel ('the Charity') for the year ended 31 December 2025 on pages 8 to 15.

Responsibilities and basis of report

As the Trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 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 2011 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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Sarah Place Accountants Ltd Unit 4B, Boldero Road Bury St Edmunds, IP32 7BS

Page 7

Parkview Chapel, Botesdale

Statement of Financial Activities including income and expenditure account As at 31 December 2025

Registered Charity No: 1170915

Notes
Restricted
Unrestricted

Total
2025
Total
2024
Funds
Funds
Income from 3 £
£
£
£
Donations and grants -
263,253
263,253
41,225

Charitable activities
-
6,245
6,245
7,563
Other trading activities -
1,645
1,645
760

Investment income
51
2,322
2,373
2,807
Total Income 51
273,465
273,516
52,355
Expenditure on 4
Raising Funds -
1,103
1,103
1,321

Charitable activities
4,898
46,371
51,269
55,251
4,898
47,474
52,372
56,572
Gains/(losses) on investments (859)
(1,225)
(2,084)
1,014
Net income (Expenditure) (5,706)
224,766
219,060
(3,203)
Transfers -
-
-
-
Net movement in funds (5,706)
224,766
219,060
(3,203)
Funds brought forward 23,078
186,038
209,116
212,319
Funds carried forward £17,372
£410,804
£428,176
£209,116

Page 8

Parkview Chapel, Botesdale

Balance sheet

As at 31 December 2025

Registered Charity No 1170915

Note
2025
Fixed Assets
Tangible Fixed Assets
Investments
Total fixed assets
Current Assets
Debtors
8
3,850
Prepayments
1,779
Cash at bank and in hand
31,829
37,458
Liabilities
Creditors:amounts falling
due within one year
9
(1,588)

Net current assets
Net assets
Funds
Unrestricted Funds
Free reserve funds
386,436
Designated funds
24,368
Restricted Funds
17,372
Total Funds

2024
352,000
40,306
392,306
3,419
1,378
33,723
38,519
(1,794)

35,870
£ 428,176
160,291
25,747
23,078
£ 428,176

130,000
42,390
172,390
36,726
£ 209,116
£ 209,116

Page 9

Parkview Chapel, Botesdale

Notes to the Accounts For the year ended 31 December 2025

1. Accounting policies

1.1 Basis of preparation

The financial statements have been prepared in accordance with applicable accounting standards and the Charities SORP. The financial statements have been prepared under the historical cost convention. The Charity constitutes a public benefit entity as defined by FRS 102 (the Charities SORP).

In previous years accounts have been produced on a Receipts and Payments basis as appropriate to the turnover in those years. In the year covered by this report, as a result of the gift of a property to the Charity, the turnover has exceeded £250,000 necessitating these accounts to be prepared on an Accruals basis. It is expected that in future years accounts will once again be prepared as Receipts and Payments. Thus the previous year’s comparative figures are from accounts prepared as Receipts and Payments.

The principal accounting policies adopted in the preparation of the financial statements are as follows:-

1.2 Going concern

The Trustees assess whether the use if going concern in appropriate, ie whether there are any material uncertainties related to events or conditions that may cast a significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of one year from the date of approval of the financial statements. The Trustees have concluded that it is appropriate to prepare the accounts on a going concern basis.

1.3 Income

Collections are recognised when received by or on behalf of the Charity. Planned giving receivable and other donations under Gift Aid are recognised when received. The Charity is not registered for VAT.

1.4 Expenditure

Expenditure is included on an accrual basis and is recognised when there is a legal or constructive obligation to pay for expenditure.

1.5 Tangible Fixed Assets – Land and Buildings

Land and buildings are not depreciated. The charity maintains its property in a high state of repair to ensure its useful economic life continues for an indefinite period. As a result, the buildings are not depreciated, as the annual depreciation charge would be immaterial. The trustees perform and annual impairment review of the carrying value of the building. Where the estimated recoverable amount is lower than the carrying value, an impairment loss is recognised immediately in the Statement of Financial Activities (SoFA.)

The value of the church premises has been included on the balance sheet this year, making use of its insured value as the basis for valuation.

Page 10

Parkview Chapel, Botesdale

Notes to the Accounts For the year ended 31 December 2025

1.6 Repairs and Maintenance

Expenses for repair and maintenance are recognized as expenses in the SoFA in the period in which they are incurred in common with other expenditure.

2. Funds

Restricted Funds

Employment Support is a fund that was established to support those who lack confidence to build a sense of self-worth through employment. However, as detailed in last year’s report, those funds were repurposed during 2025 to establish a fund that was available for the church pastor to use at their discretion.

Pastor’s Discretionary Fund provides fund for the church pastor to use at their discretion without feeling the need for it to be cleared with others on the Leadership Team first.

Croatia Mission Trip- this is a restricted fund for the purpose of supporting young people to go on a mission trip to Croatia each summer. Any balance is carried forward to future years. Due to a variety of factors this has not taken place in recent years, but it is anticipated that it could at some future date.

Legacy - This is as a result of a legacy that came to Parkview Chapel in September 2017.

Designated Fund

Building – this was a fund established on transfer of assets to the CIO in 2019 when the decision was taken to apply the capital and income from this fund to support the ongoing need for building maintenance

Unrestricted Fund

This is an unrestricted fund, and its purpose is to meet the day to day running costs of the fellowship including local outreach and pastoral care. From time to time the leaders may choose to transfer some of the funds to support one of the other funds as necessary.

Page 11

Parkview Chapel, Botesdale

Notes to the Accounts For the year ended 31 December 2025

3. Income

Donations and grants
Cash Collections
Donations
Gift Aid claimed
Planned Giving – Gift Aided
Planned Giving – Non Gift Aided
Sundry Donations
Charitable activities
Friday club fees and tuck shop
sales
Rent for use of chapel
Other trading activities
Christmas event
House rent
Investment income
Dividends
Interest received
Unrestricted
Funds
Restricted
Funds
Total Funds
Prior year
3,536
-
3,536
3,642
225,008
-
225,008
2,020
3,411
-
3,411
3,279
26,728
-
26,728
24,848
1,690
-
1,690
878
2,880
-
2,880
6,558
263,253
-
263,253
41,225
1,354
-
1,354
2,060
4,891
-
4,891
5,503
6,245
-
6,245
7,563
950
-
950
760
695
-
695
-
1,645
-
1,645
760
1,200
-
1,200
1,173
1,122
51
1,173
1,634
2,322
51
2,373
2,807

Page 12

Parkview Chapel, Botesdale

Notes to the Accounts For the year ended 31 December 2025

4. Expenditure

Notes
Raising funds
Purchase of goods for tuck shop
Charitable activities
Charity management & admin
13
Charity running costs
Pastor’s expenses
Cost of services
Employee costs
6
Grants
Repairs to church building
Youth work
Unrestricted
Funds
Restricted
Funds
1,103
-
Total
Funds
Prior
year
1,103
1,321
1,103
-
1,103
1,321
573
-
6,007
-
1,605
898
3,356
-
28,141
-
4,085
4,000
1,528
-
1,076
-
573
389
6,007
8,638
2,503
1,680
3,356
2,990
28,141 28,624
8,085 10,735
1,528
671
1,076
1,524
46,371
4,898
51,269 55,251

5. Funds received as custodian

Name of party
Church weekend
Total
Amount received
Amount paid out
Balance held at
period end
This year
Last
year
This year
Last year
This year
Last year
6,329
-
5,837
-
492
-
6,329
-
5,837
-
492
-

During the year funds relating to the coming together of Parkview Chapel with Ranelagh Road Christian Fellowship and Greenfinch Church, Ipswich for a weekend of fellowship and Bible teaching, previously held in a dedicated bank account were transferred to the bank account of Parkview Chapel, to be held as custodian. The above figures do not form part of the Income and Expenditure statement nor the Balance Sheet.

6. Employees

The Charity had one employee for this year. No employee earned more than £60,000 in the year (2024 - £Nil)

Employment costs

Wages & Salaries
Social Security Costs
Other pension costs
2025
2024
£
£
25,956
26,476
-
-
2,185
2,148
28,141
28,624

Page 13

Parkview Chapel, Botesdale

Notes to the Accounts For the year ended 31 December 2025

7. Taxation

Parkview Chapel, Botesdale is registered as a charity for UK tax purposes and is therefore exempt from taxation on its income and gains provided these are used for charitable purposes only.

8. Debtors

Other debtors
Gift Aid recoverable
Prepayments
9. Creditors
Accruals
Credit card balance
10.Grants
Gifts made to individuals
Bury Christian Youth (BCY)
Counties
Echoes International
East Anglian Air Ambulance
Farming Community Network
Firefighters For Christ
Rural Ministries
Sizewell Hall
Street Kids Direct
Suffolk Christian Camps
Suffolk Historic Churches
Sunnybrook Christian Trust (Amano School)
To Kenya with Love
Tools with a Mission
Walk the Walk
Waveney Foodbank
Way-Sport
2025
439
3,411
1,779
5,629
1,406
182
1,588
2025
£
2,000
200
200
200
-
-
78
150
150
150
150
45
-
2,000
200
-
742
150
2024
140
3,279
1,378
4,797
1,794
-
1,794
2024
£
3,000
200
200
200
69
88
-
200
200
200
200
-
683
2,000
200
200
1,164
-
8,804
6,415

Included in the total figure of £8,085 for grants in note 4 is £1,670 passed on to various charities from donations left at the monthly ‘Coffee on the Corner’

Page 14

Parkview Chapel, Botesdale

Notes to the Accounts For the year ended 31 December 2025

11. Movement of Funds

The restricted funds represent amounts received for specific purposes and the movements in the year are as follows:

Restricted funds
Employment Support
Pastor’s discretionary
Croatia Mission Trip
Legacy
Unrestricted Funds
Designated – Building
Unrestricted –
General
Balance
01.01.25
Income Expenses
Gains &
Losses
Transfers
Balance at
31.12.25
£
£
£
£
£
5,987
-
(4,000)
-
(1,987)
-
-
40
(898)
-
1,987
1,129
294
11
-
-
-
305
16,797
-
-
(859)
-
15,938
23,078
51
(4,898)
(859)
-
17,372
25,747
998
(1,592)
(1,225)
440
24,368
160,291
272,467
(45,882)
-
(440)
386,436
186,038
273,465
(47,474)
(1,225)
-
410,804

12. Transactions with Trustees

No Trustee received any remuneration from the Charity during the year for their work as a Trustee (2024 - £Nil)

During 2025 identifiable donations to the charity from trustees and related parties totalled £242,949 without pre-condition on the use of the donations.

Payments totalling £585 were made to trustees when they came to preach.

13. Accountancy and independent examination

Accountancy Fees
Independent examination
2025
2024
£
£
-
-
360
360
£360
£360

Page 15

Parkview Chapel, Botesdale

Notes to the Accounts For the year ended 31 December 2025

14.Prior year Receipts and Payments account

RECEIPTS AND PAYMENTS ACCOUNT

Restricted
Funds

Unrestricted

Total
Funds
Receipts
£
£ £
Donations and grants
4,578
37,210 41,788

Charitable activities
-
7,423 7,423
Other trading activities
-
760 760

Investment income
258
2,548 2,807
4,836 47,942 52,778
Payments
Raising funds
-
1,321 1,321

Charitable activities
6,575
48,737 55,210
6,575 50,058 56,633
Surplus/ (Deficit) for the year
(1,739)

(2,116)
(3,855)


Transfers
100
(100) -
Purchase of equipment
-
(119) (119)
Cash balance brought forward
7,183
30,513
37,696
Cash balance carried forward£ 5,544 £ 28,178 £ 33,722

Page 16

Parkview Chapel, Botesdale

Notes to the Accounts For the year ended 31 December 2025

15 Adjustments to Receipts and Payments account for 2024 to comply with FRS102 SORP

Income
Donations and grants
Cash Collections
Donations
Gift Aid Claimed
Planned Giving – Gift Aided
Planned Giving – Non Gift Aided
Sundry Donations
Charitable Activities
Friday Club fees and tuck shop sales
Rent for use of chapel
Other Trading Activities
Christmas Event
House Rent
Investment Income
Dividends
Interest received
Total Income
Per Receipts &
Payments
accounts
Adjustments
Income and
expenditure
3,642
-
3,642
2,020
-
2,020
3,842
(563)
3,279
24,848
-
24,848
878
-
878
6,558
-
6,558
41,788
(563)
41,225
2,060
-
2,060
5,363
140
5,503
7,423
140
7,563
760
-
760
-
-
-
760
-
760
1,173
-
1,173
1,634
-
1,634
2,807
-
2,807
52,778
(423)
52,355

Page 17

Parkview Chapel, Botesdale

Notes to the Accounts For the year ended 31 December 2025

Expenditure
Raising Funds
Purchase of goods for tuck shop
Charitable Activities
Charity Management and Admin
Charity Running Costs
Pastor’s expenses
Cost of Services
Employee costs
Grants
Repairs to Church Building
Youth Work
Total Expenditure
Balnce c/fwd per Receipts & Payments
Include value of building at cost
Balance c/fwd
Also brought into the accounts are the
two investment funds:-
COIF Charities Investment Fund
COIF Charities Ethical Investment Fund
Per Receipts
and Payments
Accounts
Adjustments
Income and
Expenditure
1,321
-
1,321
Per Receipts
and Payments
Accounts
Adjustments
Income and
Expenditure
1,321
-
1,321
Per Receipts
and Payments
Accounts
Adjustments
Income and
Expenditure
1,321
-
1,321
1,321
-
389
-
8,805
(167)
1,669
11
2,966
24
28,784
(160)
10,735
-
671
-
1,412
112
1,321
389
8,638
1,680
2,990
28,624
10,735
671
1,524
55,431
(180)
55,251
56,752
(180)
56,572
Per last year
79,116
130,000
Per last year
£209,116
Value 31st
December
2023
Gains/(losses) in
year
Value at 31st
December
2024
25,028
565
25,593
16,348
449
16,797
41,376
1,014
42,390

Page 18