Charity Registration No. 1175527
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Revd. Benedict Atkins Luke Atkins Dr Audrey Gupta Revd. Daniel Millest Margaret Morling Les Taylor Rachael Spiring (Appointed 25/03/2025) Archie Henderson (Appointed 23/03/2025)
Charity number
1175527
Registered office and Principal Address
St. Cuthman’s Church Whitehawk Way Brighton BN2 5HE
Independent Examiner
TC Group The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN
Bankers
National Westminster Bank Plc Chatham RCSC Western Avenue Waterside Court Chatham Maritime ME4 4RT
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 |
| Independent examiner’s report | 7 |
| Statement of financial activities | 8 |
| Balance sheet | 9 |
| Notes to the accounts | 10 - 16 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their report and accounts for the year ended 31 December 2025.
The accounts comply with the Charities Act 2011, the charity’s Trust Deed 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 (FRS102) (effective 1 January 2019).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational Structure
The church is a charitable trust registered in the UK with The Charity Commission of England and Wales (registered number 1175527).
St Cuthman’s Parochial Church Council (PCC) has the responsibility of coordinating with the priest in charge in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
The PCC members who served during the year were:
Retained
Leslie Taylor Luke Atkins Margaret Morling Audrey Gupta
New
Rev Emily Roe Archie Henderson Rosie Lavers
Co-Opted
John Patience Issy Hart James Roe
Left
Rev Ben Atkins
PCC Member Training
All staff, volunteers and PCC members undergo a formal recruiting and selection process, followed by an induction period that includes any safeguarding training necessary.
Senior Management
Senior Management of the church consists of clergy, whose pay is set via a stipend, the level of which is set by the Diocese of Chichester who provide the stipend.
Risk Management
The church’s operations are wholly reliant upon the members of the congregation continuing to give money and time to support the church staffing and activities. Should this funding cease the church would be unable to continue to support all its current activities and staffing levels. This risk is managed on behalf of the church by the finance committee. This committee meets regularly and reviews the management accounts of the church and considers what activities and staffing the church can commit to and agrees the necessary remedial actions to ensure the church is able to continue its operations. The preparation of the management accounts is overseen by the treasurer of the church. The church aims to hold a reserve of three months salaries to ensure it can meet its staffing commitments.
1
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Grant making
The charity pays grants in the form of mission giving. The level of mission giving is set at the start of each financial year by the PCC members and is based on the charity’s projected income and asset levels.
Volunteers
The church benefit from the dedicated work of a great number of volunteers. In accordance with FRS 102 and the Charites SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.
OUR PURPOSE AND ACTIVITIES
In 2014, a small team of people moved across from St Peter’s church in Brighton as part of an Apostolic Partnership to support the work of St Cuthman’s on the Whitehawk estate which began in 1937. St Cuthman’s exists “For God, For Good, For Whitehawk.” As the Church of England parish church for Whitehawk, we are committed to the flourishing of our geographical parish and all who live within it.
Our Christian faith compels us to pursue spiritual renewal, social transformation and long term resilience. In practice, this means working closely with residents, schools, charities, statutory services and local partners to address poverty, reduce isolation and strengthen the fabric of the community.
Volunteers sit at the heart of everything we do. Drawn from both our congregation and the wider neighbourhood, they extend our reach, deepen relationships and ensure our work remains rooted in Whitehawk itself.
ACHIEVEMENTS AND PERFORMANCE
Whitehawk Foodbank
Whitehawk Foodbank is a ministry of the parish church. During the Covid pandemic it expanded significantly to meet rising need. Since then, the work has intentionally developed beyond crisis response to address the underlying drivers of hardship alongside emergency food provision.
In 2025, five staff roles were funded through Pathfinder funding and grants from The Trussell Trust. More than 50 regular volunteers served throughout the year. A key partnership with Brighton College continued to grow, with students providing practical support including decorating, sorting donations and strengthening cross community relationships.
Emergency food provision
In 2025:
-
4,835 food parcels were distributed
-
Supporting 3,558 adults and 1,277 children
-
487 households were supported
The reduction in food parcel numbers since previous years, reflects our commitment to reducing dependency on emergency provision by strengthening advice, advocacy and preventative support.
Advice, Café and Community support
Alongside food distribution, our Community Café has become a trusted and accessible hub where residents can connect, seek support and build relationships in a welcoming environment.
We host regular partner clinics including energy and water providers, BHESCO, Citizens Advice in partnership with Trussell Trust financial inclusion support, PDSA and Macmillan and others.
Additional provision includes uniform exchange schemes, free bread, fruit and vegetables through a partnership with Booker, surplus pastries collected from bakeries across the city and cakes baked by local volunteers. Practical help, financial inclusion support and social connection sit side by side in a dignified setting.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Support towards Sustainability
We provide dedicated support work around benefits and debt, housing advocacy and navigating council and government services.
Through partnership with Community Counselling Brighton, Foodbank clients can access up to 20 free psychotherapy sessions, recognising the deep connection between poverty, trauma and mental health.
Community Meals
In 2025, following completion of the refurbished downstairs kitchen, Wednesday Night Dinners were launched. A part time chef was employed to ensure consistent, high quality hospitality. These shared meals are open to Foodbank clients and the wider community, reducing isolation and strengthening social connection.
Integration and sustainability
During 2025, Foodbank operations relocated from the Valley Social Club into the church building itself, including installation of a stock storage cabin in the vicarage garden. This move strengthened operational cohesion and embedded the work more fully within parish life. Many volunteers are also congregation members, reflecting shared ownership of this ministry.
At the end of 2025, following the conclusion of Trussell Trust funding that had supported five roles, we began a major restructuring of Foodbank staffing to create a more sustainable long term model. This is designed to protect frontline delivery while ensuring financial resilience into 2026 and beyond.
Children, Youth and Families
Investing in children, young people and families remains central to our parish life. In a community facing economic pressure and social fragmentation, we are committed to creating safe and joyful spaces where young people can flourish.
Rascals
Rascals, our Monday morning baby and toddler community, continues to thrive. It provides a warm and welcoming environment where parents and carers can build friendships and mutual support while their children play and explore.
The team has grown organically, with former attendees now volunteering and stepping into leadership roles. Rascals strengthens families at an early stage and creates natural pathways into wider community life.
Kids Tea
Kids Tea runs bi-weekly after school on Wednesdays, immediately before Wednesday Night Dinners. It is a lively and welcoming space where children and families gather at the end of the school day.
Children have space to play, draw, create and simply be children before sharing a freshly cooked hot meal together. Kids Tea eases financial pressure, reduces isolation and strengthens relationships between parents, carers and children. It offers a consistent rhythm of welcome and stability for families across Whitehawk.
Sundays
We regularly welcome between 18 and 25 under 18s within our Sunday gatherings. Children and young people are offered safe and engaging environments where they can grow in confidence, friendship and spiritual understanding.
Youth
During 2025 our midweek youth provision developed into older youth discipleship gatherings, creating space for deeper discussion, mentoring and faith exploration.
Our young people regularly participate in Friday evening worship and teaching at St Peter's Church. Five attended the Brighton Family of Churches Youth Weekend Away, where one young person prepared and delivered a sermon and the group of older youth from St Cuthmans organised the Saturday evening entertainment which was the masked singer, building confidence and leadership skills. Eight young people also attended Focus, which is a Christian festival.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
St Mark’s School
Many children connected to our congregation and Parish, attend St Mark's Church of England Primary School. A member of clergy serves as Foundation Governor and we continue to explore meaningful partnership for the benefit of children and families across Whitehawk.
Wider Parish and Community Engagement
Swanborough House
Within our parish sits Swanborough House, a residential home for adults with acquired brain injuries. In 2025 we began a monthly communion service there, regularly attended by around 15 residents and staff. Our commitment is that all within our parish can access spiritual care and sacramental ministry, including those unable to attend Sunday services.
Mission Giving
We allocate about 10% of our income to a discretionary mission fund supporting initiatives beyond our immediate church life that strengthen the neighbourhood.
In 2025 this included support for Encounter Wellness, a holistic wellbeing initiative run by a local GP based at St David's Hall.
Growing Community and Discipleship
Members of the congregation have initiated litter picks, shared meals, walking groups, Bible studies and pop up cafés, drawing neighbours into relationship and practical action. This culture of active faith strengthens both the church community and the wider estate.
Neighbourhood Engagement
Throughout the year we hosted seasonal neighbourhood events at Easter, during the Summer and at Christmas. These open gatherings foster connection, celebration and belonging across Whitehawk.
Governance, Leadership and Infrastructure
Leadership and Staffing
Leadership is exercised through clergy, PCC Trustees and collaborative leadership teams. Staff are employed to ensure operational effectiveness and to support volunteer led ministry.
In November 2025, leadership was handed over to Revd Emily Roe. Also at the end of 2025, we began a major restructuring of Foodbank staffing to create a more sustainable long term model following the end of grant funding.
We remain grateful to our staff team and to the funders whose investment enables this work.
Safeguarding
In 2025 we strengthened safeguarding oversight through adoption of the Diocesan Parish Safeguarding Dashboard, ensuring compliance with national Church of England safeguarding requirements and improving monitoring and accountability.
Safeguarding sits within the staff portfolio of Becky Atkins, Parish Safeguarding Officer, reflecting the scale and complexity of safeguarding needs arising from our mission and care work.
Buildings and Accessibility
The completion of the downstairs kitchen refurbishment in 2025 significantly expanded our capacity for hospitality, enabling Wednesday Night Dinners, Kids Tea and wider community events
.
We continue a capital campaign through 2025 and 2026 to fund organ removal, Lady Chapel renovation, installation of an upstairs kitchen and installation of an accessible toilet.
We recognise the accessibility limitations of our building and remain committed to becoming fully accessible for those with mobility needs, ensuring our physical space reflects our commitment to inclusion.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Financial Review
The total costs this year were £425,824 (2024: £409,565) with income of £314,591 (2024: £363,957), giving a deficit of £111,223 (2024: £45,608).
At 31 December 2025 the charity had total reserves of £118,963 (2024: £230,196), made up of unrestricted funds of £33,187 (2024: £74,476) and restricted funds of £85,776 (2024: £155,720).
Reserves Policy
The Trustees have an unrestricted free reserve target of approximately 3 months of salaries. The unrestricted free reserves at the end of December 2025 were not within the target. At the year end, free reserves totalled £148 (2024: £49,628). The charity does, however, have significant restricted reserves at the year-end of £83,374 (2024: £155,720) which are permitted to be used against certain costs, including some salaries, which are part of the reserves target.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 TrutstsN' mpon•llAllll•• In r•l•don to th• •ccounts The Iw51ee5 are responsjbl? for preparing the Trustaes. Report 8ThJ accnts In aceordancewlh applKxb and Unibj Kingd(Mr AuxxJnbn9 Slandards (United dorn Generally ArpIed A(XIn Pr8Ltrl The law requif8S the trusteés to pware 8¢rtts for eaGh finanal year whKh gwe a true and Pair ol the stste of of fv ch8nty and of the IrthmiTrJ re8ources and 8pplic8tion of r8seurc88. Including the inco and eXUfe, oflh8 thanty fOrlhatar. In prepariTrJ th88e aLuunts, tha trustees required to. sutsblè accountiNJ and thèn appty Ihem Gm5iStenty, c&88rye the methods and printips charit SORP, m8kesudgements aTrJ eslmates thatare r88sonab and pnthnt.. and prppare the accoun15 the going concern unl8ss it is inaFprcpnate to presume that the 18rTty 11 comnue ln oparatson. The tsustaes ar8 f8swnbb8 fr)r kwrKJ ad89Uats atrA)untiry 115 Ihat dEd05e rea5<9 acwracy at any time ts financial p0son of the chanty and enatde Ih8m to ansure that accounts comply wrth the Chantres Act 2011 They are r8spon$ible for safvguarding the assets of the Ghanty and hence for laki asonatAe Steps for preventiw and detsction offraL#1 arxl other irregula18$. Arprovett by tha bxrd oft...Qlb AM112920 ........... On behf ofthe boaro of trustaes L08 Taylor Tnjstse
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
I report to the charity trustees on my examination of the accounts of the above charity for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity’s t rustees, 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 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
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
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:
-
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.
Mark Cummins FCCA FCIE Independent Examiner
On behalf of TC Group Office: Steyning, West Sussex
Dated: .........................
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | 2025 | 2024 | ||
| Income from: | Note | £ | £ | £ | £ |
| Donations | 3 | 111,034 | 203,383 | 314,417 | 363,867 |
| Other trading activities | 4 | 174 | - | 174 | 90 |
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| Total income | 111,208 | 203,383 | 314,591 | 363,957 | |
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| Expenditure on: | |||||
| Charitable activities | 152,497 | 273,327 | 425,824 | 409,565 | |
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| Total expenditure | 5 | 152,497 | 273,327 | 425,824 | 409,565 |
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| Net income/(expenditure) | (41,289) | (69,944) | (111,223) | (45,608) | |
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| Transfers between funds | 13 | - | - | - | - |
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| Net movement in funds | (41,289) | (69,944) | (111,223) | (45,608) | |
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| Reconciliation of funds | |||||
| Total funds brought forward | 74,476 | 155,720 | 230,196 | 275,804 | |
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| Total funds carried forward | 14 | 33,187 | 85,776 | 118,963 | 230,196 |
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The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derives from continuing activities.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
BALANCE SHEET
AS AT 31 DECEMBER 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible fixed assets | 10 | 35,441 | 24,848 | ||
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| 35,441 | 24,848 | ||||
| Current assets | |||||
| Debtors | 11 | 7,332 | 13,037 | ||
| Cash at bank and in hand | 81,781 | 205,783 | |||
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| 89,113 | 218,820 | ||||
| Creditors: amounts falling due | |||||
| within one year | 12 | (5,591) | (13,472) | ||
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| Net current assets | 83,522 | 205,348 | |||
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| Net assets | 118,963 | 230,196 | |||
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| The funds of the charity: | |||||
| Restricted funds | 13 | 85,776 | 155,720 | ||
| Unrestricted funds | 14 | 33,187 | 74,476 | ||
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| 118,963 | 230,196 | ||||
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The notes on page 10 to 16 form part of these accounts.
The accounts were approved by the Board of Trustees on ......................... SIGN 8th April 2026
..............................
Les Taylor Trustee
Charity Number: 1175527
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1 Legal status of charitable company
The Parochial Church Council of the Ecclesiastical Parish of Whitehawk is a charity. The charit y’s registered number and office address can be found on the Legal and Administrative Information page.
2 Accounting policies
2.1 Basis of preparation
The Parochial Church Council of the Ecclesiastical Parish of Whitehawk meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.
There are no material uncertainties about The Parochial Church Council of the Ecclesiastical Parish of Whitehawk’s ability to continue as a going concern.
The financial statements have been prepared in accordance with 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) and in accordance with Church Accounting Regulations 2006.
2.2 Income
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income, it is probable the income will be received and the amount can be quantified with reasonable accuracy.
Donations and other forms of voluntary income are recognised as income when receivable, except insofar as they are incapable of financial measurement.
Income from charitable activities comprises grants awarded for activities undertaken by the charity's project partners. Grants are credited to the Statement of Financial Activities in the year in which they are receivable unless a grant is subject to donor imposed conditions that specify the time period in which the expenditure of the resources can take place; in which case they are deferred.
2.3 Expenditure and basis of apportioning costs
Expenditure is accounted for on an accruals basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category.
Charitable activities comprises all expenditure directly relating to the objectives of the charity.
Governance costs (included within Support costs) comprises all costs associated with constitutional and statutory requirements with which the charity must comply.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
2 Accounting Policies (continued)
2.4 Investments
Investments are included at fair value at the balance sheet date. Any gain or loss on revaluation is taken to the Statement of Financial Activities.
2.5 Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
– Computer equipment 3 years straight line – Fixtures & fittings 7 years straight line Motor vehicles – 4 years straight line
2.6 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments. The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow.
2.8 Creditors and provisions
Creditors and provisions are recognised where the charity has present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
2.9
Fund Accounting
Unrestricted funds are to be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds are to be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
2.10 Judgements and key sources of estimation uncertainty
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.
The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.
2.11 Cash flow statement
In accordance with Section 7 of FRS 102 the charity is claiming exemption from the requirement to prepare a cash flow statement on account of its size.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3 Income from donations
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Planned giving | 73,996 | - | 73,996 | 62,259 | |
| Collections | - | - | - | 278 | |
| Foodbank | - | 203,383 | 203,383 | 213,180 | |
| Grants | 7,665 | - | 7,665 | 68,600 | |
| Gift Aid tax reclaimed | 29,373 | - | 29,373 | 19,550 | |
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| Total income from donations | 111,034 | 203,383 | 314,417 | 363,867 | |
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| 4 | Income from other trading activities | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Church hall hire | 174 | - | 174 | 90 | |
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| Total income from other trading activities | 174 | - | 174 | 90 | |
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| 5 | Total expenditure | ||||
| Staff | Other | Total | Total | ||
| costs | costs | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Expenditure on charitable activities | |||||
| Ministries | 219,256 | 138,101 | 357,357 | 341,571 | |
| Diocesan parish contribution | - | 5,698 | 5,698 | 22,894 | |
| Mission giving | - | 3,626 | 3,626 | 1,750 | |
| Church running expenses | - | 20,188 | 20,188 | 25,225 | |
| Depreciation | - | 13,329 | 13,329 | 12,633 | |
| Support costs | - | 1,560 | 1,560 | 1,200 | |
| Buildings | - | 24,066 | 24,066 | 4,092 | |
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| Total charitable activities | 219,256 | 206,568 | 425,824 | 409,565 | |
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| Total Expenditure | 219,256 | 206,568 | 425,824 | 409,565 | |
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| Analysis of support costs (including Governance costs) | Total | Total | |||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Governance costs: | |||||
| Independent examiner’s fees | 1,560 | 1,200 | |||
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| 1,560 | 1,200 | ||||
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 Comparative Funds – Statement of Financial Activities for the year ended 31 December 2024
| Unrestricted Restricted Total funds funds 2024 Income from: £ £ £ Donations 150,687 213,180 363,867 Other trading activities 90 - 90 ──────── ──────── ────────Total income 150,777 213,180 363,957 ──────── ──────── ────────Expenditure on: Charitable activities 169,994 239,571 409,565 ──────── ──────── ────────Total expenditure 169,994 239,571 409,565 ──────── ──────── ────────Net gain on investments - - - ──────── ──────── ────────Net income/(expenditure) (19,217) (26,391) (45,608) ────────────────────────Transfers between funds - - - ────────────────────────Net movement in funds (19,217) (26,391) (45,608) ────────────────────────Fund balances brought forward at 1 January 2024 93,693 182,111 275,804 ──────── ──────── ────────Fund balances carried forward at 31 December 2024 74,476 155,720 230,196 ════════ ════════ ════════ |
|
|---|---|
7 Trustees
Trustees received no remuneration during the year (2024: £nil).
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
| 8 | Employees | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Wages and salaries | 202,620 | 198,592 | |
| Social security costs | 12,226 | 10,780 | |
| Other pension costs | 4,410 | 3,909 | |
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| 219,256 | 213,281 | ||
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| Average number | |||
| The average monthly number of employees during the year was as follows: | |||
| 2025 | 2024 | ||
| 10 | 11 | ||
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No employees received emoluments in excess of £60,000 in 2025 or 2024.
The key management personnel of the charity comprise of trustees.
The total employee benefits of the key management personnel of the charity were £29,432 (2024: £10,888).
9 Taxation
As a charity, The Parochial Church Council of the Ecclesiastical Parish of Whitehawk is exempt from tax on income and gains to the extent that these are applied to its charitable objects.
10 Tangible fixed assets
| Cost As at 1 January 2025 Additions As at 31 December 2025 Depreciation As at 1 January 2025 Charge for year As at 31 December 2025 Net book value As at 31 December 2025 As at 31 December 2024 |
Motor Vehicle Computer Equipment Fixtures & Fittings Total £ £ £ £ 6,950 31,401 90,434 128,785 - - 23,922 23,922 |
|---|---|
| 6,950 31,401 114,356 152,707 |
|
| 6,950 30,184 66,803 103,937 - 910 12,419 13,329 |
|
| 6,950 31,094 79,222 117,266 |
|
| - 307 35,134 35,441 |
|
| - 1,217 23,631 24,848 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
| 11 | Debtors | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Other debtors | 7,332 | 13,037 | |
─────── |
─────── |
||
| 7,332 | 13,037 | ||
═══════ |
═══════ |
||
| 12 | Creditors: amounts falling due within one year | 2025 | 2024 |
| £ | £ | ||
| Trade creditors | 3,993 | 12,333 | |
| Accruals and deferred income | 1,560 | 1,139 | |
| Other creditors | 38 | - | |
─────── |
─────── |
||
| 5,591 | 13,472 | ||
═══════ |
═══════ |
13 Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held for specific purposes:
| Movement | of funds | ||||
|---|---|---|---|---|---|
| Balance at | Balance at 31 | ||||
| 1 January 2025 |
Incoming resources |
Resources expended |
Transfer | December 2025 |
|
| £ | £ | £ | £ | £ | |
| Foodbank | 155,720 | 203,383 | (273,327) | - | 85,776 |
─────── |
─────── |
─────── |
─────── |
─────── |
|
| 155,720 | 203,383 | (273,327) | - | 85,776 | |
═══════ |
═══════ |
═══════ |
═══════ |
═══════ |
Foodbank – Monies restricted for use in the provision of the Foodbank service.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WHITEHAWK
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14 Analysis of net assets between funds
| Analysis of net assets between funds | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| funds | funds | ||
| £ | £ | £ | |
| Fund balances at 31 December 2025 are represented by: | |||
| Fixed assets | 33,039 | 2,402 | 35,441 |
| Current assets | 5,739 | 83,374 | 89,113 |
| Creditors: amounts falling due within one year | (5,591) | - | (5,591) |
─────── |
─────── |
─────── |
|
| 33,187 | 85,776 | 118,963 | |
═══════ |
═══════ |
═══════ |
|
| Unrestricted funds |
Restricted funds |
Total | |
| £ | £ | £ | |
| Fund balances at 31 December 2024 are represented by: | |||
| Fixed assets | 21,367 | 3,481 | 24,848 |
| Current assets | 66,518 | 152,239 | 218,820 |
| Creditors: amounts falling due within one year | (13,472) | - | (13,472) |
─────── |
─────── |
─────── |
|
| 74,476 | 155,720 | 230,196 | |
═══════ |
═══════ |
═══════ |
15 Ultimate controlling party
The charity was under the control of the Trustees during the period under review.
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