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1179723

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SANDERSTEAD ST MARYS

Financial Statements

Year Ended 31 December 2025

Contents	Contents
			Page
Legal and Administrative Information			1
			3
			6
Statement of Financial Activities			7
Balance Sheet			8
Notes to the Financial Statements			9

Reference and administrative details

For the year ended 31 December 2024

Charity Registration no: 1179723 Registration Date : 29 August 2018 Governing Document: Parochial Church Council Powers (1956) as amended and Church Representation Rules that came into force on 2 January 1957.

PCC members who have served from 1[st] January 2025 until the date this report was approved are:

Clergy: Fr. Grant Cohen Laity: Church Wardens Mrs Julia Storey

Miss Aleen Solly (resigned 6 April 2025) Deanery Synod Miss Kim Brown Mrs Anne Rowland Elected members Mr Richard Dean (co-opted Treasurer) Mrs Penny Hinton Mr Bill Jackson Mrs Julia Rider Mrs Sue Wragg Mrs Rachael Woods (Secretary)

Reference and administrative details

For the year ended 31 December 2024

Bankers: HSBC 139a North End Croydon Surrey CR0 1TN The CBF Church of England Funds One Angel Lane London EC4R 3AB Independent Examiner: Peter Saltiel Church and Charity Accounts Service Ltd 7 Planchadeau 23460 Saint-Pierre-Bellevue France All Correspondence to: St . Purley Oaks Road South Croydon Surrey CR2 0NR

Telephone: 020 8657 9232

Structure, governance and management.

Constitution

The Parochial Church Council (PCC) is a body established under the Church Representation Rules of the Church of England and under the Parochial Church Council (Powers) Measure 1956.

Appointment of Trustees

The method of appointment of PCC Members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

Organisational Structure and Decision Making

The rules for the proceedings of the PCC are set out in the Church Representation Rules.

Because its role is essentially strategic and co-ordinating, rather than day-to-day management, the only permanently constituted committee of the PCC is the Standing Committee, which meets as necessary to conduct urgent business between full meetings. Temporary groups are appointed from time to time to carry out specific pieces of work.

Risk management

The PCC categorises risk as follows:

Financial risk is the most common category of risk, and it is possible to measure many nonfinancial risks in terms of financial impact. Financial risks can be managed through budgets and internal financial procedures as well as through strategic, business and development plans and management accounts.

Reputational risk can have an impact on parishes if, for example, unwelcome publicity hinders the mission of the Church.

Statutory and legal requirements such as health and safety, employment law, Charities Act, child protection and associated difficulties, which could lead to high compensation payments arising from equal opportunities or health and safety claims, also pose a risk.

example, to damage to a church building.

Management of risk is the responsibility of the PCC which undertakes risk assessment on a low, medium, or high likelihood of an event occurring and the high, medium or lo impact. Contingency plans, controls or preventative measures are put in place by the PCC.

Objectives and activities

The PCC has the responsibility of co-operating with the incumbent in promoting the hole mission of the Church, pastoral, evangelistic, social, and ecumenical. It also has the

matters as compliance with health and safety, disability discrimination legislation and child protection. Appropriate training procedures have been adopted, including training courses arranged by the diocese or deanery and the dissemination of reading matter.

TRUSTEES REPORT (CONTINUED)

Bribery Act 2010

This Act came into effect 1 July 2011.

feel no need for any procedures to prevent bribery.

We believe that our present procedures of requiring three quotes for major works, with the decision on which quote to accept taken by the Standing Committee and/or the PCC, and of using Southwark recommended firms for major projects, mean that we have sufficient procedures in place.

Trustees Report

The full PCC met 6 times in 2025 for formal business with an average attendance level of 76%.

The standing Committee also met 6 times in 2025.

COMMUNITY, OUTREACH & FACILITIES

The Christingle Service was held on Christmas Eve and was again a great success with more than 250 attendees.

The Family Room was used as a creche for babies and toddlers during services, for post service refreshments, and as a meeting room for various church committees.

Chrome (a youth club) for children aged between 11 and 18 years of age closed during the year. Any child may attend whether an active, inactive, or no Christian belief as part of the

The Christmas Fair was a great success with more than 1,000 people attending and a net income of £1,712.

During the year we distributed food collections from the congregation to the users of the Purley the result of congregational appeals.

For the second year we were unable to pay out anything from the income of the church to various charities.

Financial Review

Income for the year was £156,292 (2024: £151,490) and expenditure £148,398 (2024: £149,810) with a net surplus of £7,894 compared to a net surplus in 2024 of £1,680, largely due to the absence of an employed organist in the year, while Mr E Beven was holding the fort quite magnificently.

Total receipts on ordinary unrestricted/designated funds of the church were £148,875 (2024 £151,193) and are detailed in the financial statements. Expenditure of £143,110 (2024: £146,482) was spent to provide the Christian ministry in the parish, including the Parish Support Fund giving of which largely provides the stipends and housing for the clergy. We also owed St James Riddlesdown £2,223.

Reserves Policy

It is the PCC policy to maintain a balance on general/designated unrestricted funds which equates to approximately six months unrestricted payments, to cover emergency situations that may arise from time to time. The balance of £14,753 at the year-end did not reach this level.

The balance of £12,706 of restricted funds is available for expenditure only for the purposes shown in note 9 of the notes to the financial statements.

Statement of Trustees Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair vie of the state of affairs of the church at the year end and its incoming resources and resources expended during the year. In preparing those financial statements, the trustees are required to:-

Select suitable accounting policies and then apply them consistently;
Make judgments and estimates that are reasonable and prudent;
State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the church will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial statements

The financial statements prepared for filing purposes have been reconciled with the memorandum accounts prepared separately by the treasurer for the PCC. The memorandum accounts are used by the PCC for internal management information on

Approved by the PCC on the 11[th] March 2026 and signed on their behalf by:

Fr. Grant Cohen, Priest-

Richard Dean, Honorary Treasurer

Sanderstead Registered Charity No. 1179723 for the year ended 31[st] December 2025

the year ended 31[st] December 2024 set out on pages 7 to 16.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) 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.

Peter Saltiel Church & Charity Accounts Service Ltd 7 Planchadeau 23460 Saint-Pierre-Bellevue France

Dated 2[nd] April 2026

Statement of financial activities for the year ended 31[st] December 2025

All activities are regarded as continuing.

The above statement includes all recognised gains and losses during the year.

The Notes to the Accounts from part of these Financial Statements

Balance Sheet as at 31[st] December 2025

2025 Notes £ £ ASSETS Fixed Assets 5 1 Current Assets Cash at Bank 32,189 Debtors 6 5,159 37,348 LIABILITIES Current Liabilities Creditors 7 8,391 NET CURRENT ASSETS 28,957 Non-Current Liabilities Creditors 1,500 NET ASSETS 27,458 REPRESENTED BY: 9 Restricted Fund: Chalice 200 Hall Refurbishment (374) Youth Work 814 Agency collection (689) Mission 2,086 Nave Altar Fund 665 Altar fund 237 Oclee bequest 962 Organ 52 Rewiring 945 Heating 1 Seven Whole days 3,356 Stupples bequest -vicar's discretionary 4,075 Pension reserve - Oxlade bequest - 12,330 Designated Fund: Altar - Christmas Tree 7,237 Youth - 7,237 Unrestricted Fund: General 7,891 27,458	2025 Notes £ £ ASSETS Fixed Assets 5 1 Current Assets Cash at Bank 32,189 Debtors 6 5,159 37,348 LIABILITIES Current Liabilities Creditors 7 8,391 NET CURRENT ASSETS 28,957 Non-Current Liabilities Creditors 1,500 NET ASSETS 27,458 REPRESENTED BY: 9 Restricted Fund: Chalice 200 Hall Refurbishment (374) Youth Work 814 Agency collection (689) Mission 2,086 Nave Altar Fund 665 Altar fund 237 Oclee bequest 962 Organ 52 Rewiring 945 Heating 1 Seven Whole days 3,356 Stupples bequest -vicar's discretionary 4,075 Pension reserve - Oxlade bequest - 12,330 Designated Fund: Altar - Christmas Tree 7,237 Youth - 7,237 Unrestricted Fund: General 7,891 27,458	2024 £ £ 1 23,093 4,283 27,376 4,131 23,245 3,682 19,564 200 (374) 1,074 (290) 2,699 665 - 914 52 945 1 3,356 1,311 (111) 693 11,135 500 5,475 (154) 5,821 2,608 19,564
- 7,237 -

	27,458	19,564

Signed on behalf of all the trustees on the 11[th] March 2026

Notes to the Accounts For the Year Ended 31st December 2025

1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts, accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

1.1 Judgements and Estimations

The Trustees have not made any significant judgements in the process of applying accounting policies and there are no areas of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.

1.3 Going concern
a) At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has sufficient reserves and that the charity is a going concern.
1.4 Change of accounting policy
a) The accounts present a true and fair view and no changes in the basis of accounting have been made during the year.
1.5 Changes to previous accounts
a) There have been no changes to the previous accounts during the financial year.
1.6 Changes to accounting estimates
a) There have been no changes to accounting estimates.

Notes to the Accounts For the Year Ended 31st December 2025

2 Accounting policies

2.1 Fund accounting
a) Unrestricted funds are donations and other income received or generated for the objects of the charity without further specified purpose and are available as general funds. These are recognised at the time of receipt.
b) Designated funds - are set aside as part of the unrestricted funds to be used for a particular future project or commitment.
c) Restricted funds - are to be used for the specific purposes as laid down by the donor. Expenditure which meets these criteria is identified to the fund.
2.2 Income
a) Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received.
b) Where income has related expenditure, the income and related expenditure are reported gross in the SoFA.
c) Income tax recoverable as Gift Aid is accounted for on a claimed basis.
d) Investment income is included in the accounts when receivable.
2.3 Expenditure
a) Charitable expenditure comprises costs incurred by the charity providing activities and services for its beneficiaries.
b) Costs of generated funds are those costs incurred in attracting voluntary income, or incurred in trading activities undertaken to raise funds.
c) Support and administration costs of the charity relate to the costs of running the charity and includes any costs which cannot be specifically identified to another expenditure.
d) Expenditure is recognised on an accrual basis and creditor amounts are measured at settlement amounts less any trade discounts.
e) Provisions for liabilities are measured on recognition of its historical costs and then measured at the best estimate of the amount required to settle the obligation at the reporting date.
f) The charity is not registered for VAT, so all costs are inclusive of VAT charged.

Notes to the Accounts For the Year Ended 31st December 2025

3 Analysis of income

Notes to the Accounts For the Year Ended 31st December 2025

4 Analysis of expenditure

Unrestricted Restricted Total Fund Fund 2025 £ £ £ 3,847 488 4,335	Unrestricted Restricted Total Fund Fund 2025 £ £ £ 3,847 488 4,335	Total 2024 £ 4,481
3,847	488 4,335	4,481
168 - 168 63 272 335 267 1,019 1,286 378 - 378		228 - - 500
876 1,291 2,167 70,000 - 70,000 6,308 89 6,397 1,614 - 1,614 1,581 - 1,581 2,699 - 2,699 171 1,267 1,438 146 (146) - 1,669 554 2,223 585 - 585 604 3 607 354 - 354 210 - 210 4,103 - 4,103 485 - 485 307 - 307 785 - 785 7,551 - 7,551 4,287 - 4,287 1,536 1,876 3,412 294 5 299 (94) 233 139 2,191 - 2,191 3,250 - 3,250 137 - 137 149 - 149 100 - 100 - - - - - -		728 67,895 5,611 2,609 242 1,603 4,870 275 1,958 249 1,089 - - 3,659 446 744 1,186 5,926 8,831 2,026 204 252 3,971 4,375 1,653 405 (557) 1,496 349
111,898 5,172 117,070		122,095

Notes to the Accounts For the Year Ended 31st December 2025

4 Analysis of expenditure

5 Fixed Assets

Tangible Assets

The area of land making up the hall and surrounding land around it has been found to be the ll. Alternatively, a new hall could be incorporated in the upper church area.

The PCC have arranged to have the site, cost of building, and cash benefits for the church reexamined in order to comply with the Charity Commission requirements that we obtain a good value for the site.

In the meantime, the land continues to be listed as having a value of £1.

6 Debtors

Notes to the Accounts

For the Year Ended 31st December 2025

7		Creditors


	`
8		Staff costs

No employee received a remuneration of over £60,000 in either year.

9 Movement of Funds

Notes to the Accounts For the Year Ended 31st December 2025

9 Movement of Funds

1st Jan Income Expenditure £ £ £ Restricted Funds Chalice 200 - - Hall Refurbishment (374) - - Youth Work 1,074 - (200) Agency collection (290) - (399) Mission 2,699 - (613) Nave altar fund 665 - - Altar fund - 920 (1,876) Oclee bequest 914 48 - Organ 52 - - Rewiring 945 - - Heating 1 - - Seven Whole days 3,356 - - Stupples bequest -vicar's di 1,311 5,449 (2,685) Oxlade bequest 693 - - Pension reserves (111) - 111 Designated Funds Charity Payments - - - Altar 500 - - Christmas Tree 5,475 4,972 (3,210) Youth (154) - 94 Unrestricted Fund General 2,608 144,903 (139,620) Total Funds 19,564 156,292 (148,398)	1st Jan Income Expenditure £ £ £ Restricted Funds Chalice 200 - - Hall Refurbishment (374) - - Youth Work 1,074 - (200) Agency collection (290) - (399) Mission 2,699 - (613) Nave altar fund 665 - - Altar fund - 920 (1,876) Oclee bequest 914 48 - Organ 52 - - Rewiring 945 - - Heating 1 - - Seven Whole days 3,356 - - Stupples bequest -vicar's di 1,311 5,449 (2,685) Oxlade bequest 693 - - Pension reserves (111) - 111 Designated Funds Charity Payments - - - Altar 500 - - Christmas Tree 5,475 4,972 (3,210) Youth (154) - 94 Unrestricted Fund General 2,608 144,903 (139,620) Total Funds 19,564 156,292 (148,398)	Transfers £ - - (60) - - - 1,193 - - - - - - (693) - - (500) - 60 -	31st Dec £ 200 (374) 814 (689) 2,086 665 237 962 52 945 1 3,356 4,075 - - - - 7,237 - 7,891
	19,564 156,292 (148,398)	-	27,458
			-

Restricted Funds Designated Funds Unrestricted Fund Total Funds	1st Jan Income Expenditure £ £ £ 11,135 6,417 (5,662) 5,821 4,972 (3,116) 2,608 144,903 (139,620)	Transfers £ 440 (440) -	31st Dec £ 12,330 7,237 7,891
	19,564 156,292 (148,398)	-	27,458

Notes to the Accounts For the Year Ended 31st December 2025

10 Analysis of net assets between funds

11 Trustee remuneration

No trustee has been paid any remuneration or received any other benefits from an employment with their charity or a related entity during the year.

2025-12-31-accounts

1179723

Structure, governance and management.

Constitution

Appointment of Trustees

Organisational Structure and Decision Making

Risk management

Objectives and activities

Bribery Act 2010

Trustees Report

COMMUNITY, OUTREACH & FACILITIES

Financial Review

Reserves Policy

Statement of Trustees Responsibilities

Financial statements

Responsibilities and basis of report

Independent examiner's statement

Statement of financial activities for the year ended 31[st] December 2025

Balance Sheet as at 31[st] December 2025

1 Basis of preparation

1.1 Judgements and Estimations

2 Accounting policies

3 Analysis of income

4 Analysis of expenditure

4 Analysis of expenditure

6 Debtors

Notes to the Accounts

9 Movement of Funds

9 Movement of Funds

10 Analysis of net assets between funds

11 Trustee remuneration