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2025-12-31-accounts

Charity Registration number - 1180641

FRIENDS OF ST MARY OF CHARITY, FAVERSHAM CIO

TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED TO 31ST DECEMBER 2025

FRIENDS OF ST MARY OF CHARITY, FAVERSHAM CIO YEAR ENDED 31ST DECEMBER 2025

Page
Legal and Administrative Information 1
Trustees' Report 2-3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6-7

FRIENDS OF ST MARY OF CHARITY, FAVERSHAM CIO

Page 1

LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31ST DECEMBER 2025

Trustees

Mr Harold J Goodwin Chair of Trustees Mr Michael J Moore Treasurer Ms Catriona Cuthbert Retired Rev Simon D Rowlands Mr David H S Simmons Mr Kevin R Swinney Mr Keith Tyler

Charity Number 1180641 Correspondence Address 15 Preston Park Faversham Kent ME13 8LH

Bankers

National Westminster Bank plc

FRIENDS OF ST MARY OF CHARITY, FAVERSHAM CIO

Page 2

TRUSTEES' REPORT YEAR ENDED 31ST DECEMBER 2025

The Trustees of the Charity present their annual report and accounts of the Charity for the year ended 31st December 2024.

Governing Document and Constitution

The Charity is a Charitable Incorporated Organisation and is governed by a constitution adopted on the 12th November 2018.

Organisation Structure

The Charity is managed by a Board of Trustees which meet regularly . The Trustees of the Charity are listed on the legal and administrative page.

Objectives and Activities for Public Benefit

The Charity's objectives are to promote the religious and other charitable work of the Church of England by providing additional support for all or any of the charitable purposes to which the revenues of the PCC are applicable, including especially the restoration of the ancient stained glass and of the stone work of the parish church of St Mary of Charity, Faversham and the general maintenance of the said church.

The Trustees confirm that they have referred to the guidance contained at the Charity Commissioner's general guidance on public benefit when reviewing the Charity's objectives.

Achievements and Performance

The Friends group exists to help raise the profile of the church within the community and to generate funds for its maintenance and development. Amongst the main intensions were to put the church at the centre of the town/events, to attract visitors into the church, to generate funds. The bulk of the Friends Additionally, in February we ran a bar/cafe for all the Literary Festival held in church, with the generous support of several people from the congregation. This proved popular, again raising useful funds. activities have been aimed at Open Faversham this is an umbrella to create publicity via a website and leaflet for events that would be run by local organisers. The responsibility for the insurance and safe running of events fell outside the responsibility of Open Faversham. The Friends of St Mary of Charity organised the 3rd annual Open Faversham event in church and the wider community. Highlights of the week included the Pudding Club, Church Cafe and performances by the London Gospel Choir and two local shanty groups. There was also a display of old maps of the town which attracted a lot of interest and people visiting the church. The event made £2500 towards church funds.

On 2nd August the Friends hosted a concert in church by the well-known Faversham Marsh family. Their concert attracted around 100 people and raised around £1000. They have agreed to a further concert in 2026.

The monies raised by the Friends allowed them to donate £7000 towards the purchase of new chairs.

FRIENDS OF ST MARY OF CHARITY, FAVERSHAM CIO

Page 3

TRUSTEES' REPORT YEAR ENDED 31ST DECEMBER 2025

Plans for the Future

The plans for 2027 will focus on another Open Faversham as a vehicle to create further income for the church. We will also support the Literary Festival with providing refreshments.

Financial Review

The accounts have been prepared on an accruals basis so as to reflect the true financial position of the Charity. The results are shown on page 5

Reserves Policy

The Trustees continue to look for new sources of income to build up their reserves, ideally to a minimum of six months expenditure

Risk management

During the period the Trustees have reviewed all major risks which the Charity could suffer and confirm all necessary action has been taken to mitigate.

We thank all those who have given their time and support over the period in helping us to achieve the aims of the Charity.

Signed on behalf of the Trustees on 16th July 2026

……………………………………… Mr Kevin Swinney Trustee

FRIENDS OF ST MARY OF CHARITY, FAVERSHAM CIO

Page 4

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025

Income:
Voluntary income:
Subscriptions
Donations and Grants
Income from Events
Total incoming resources
Expenditure
Expenditure on charitable activities
Cost of concerts and Open Faversham
Charitable Grants
Total Expenditure
Net income(expenditure)
Transfer between funds
Net movement in funds
Reconciliation of Funds
Total fund brought forward
Total fund carried forward
Unrestricted
Funds
£
215
-
4,382
4597
289
289
4,308
-
4,308
3689
7,997
Restricted
Funds
£
-
3,000
-
3,000
3,000
-
3,000
-
-
-
-
-
2025
2024
Total
Total
Funds
Funds
£
£
215
215
3,000
1,000
4,382
4,667
7,597
5,882
3,289
2,859
7,000
3,289
9,859
4,308
(3,977)
-
-
4,308
(3,977)
3,689
7,666
7,997
3,689

FRIENDS OF ST MARY OF CHARITY, FAVERSHAM CIO

Page 5

BALANCE SHEET AS AT 31ST DECEMBER 2025

Fixed assets
Tangible assets
Current assets
Debtors and prepayments
Current account
Cash in Hand
Total Current Assets
Liabilities
Creditors falling due within one year
Net current assets
Net Assets
The Funds of the Charity
Unrestricted funds
Restricted Funds
Total Charity Funds
2025
£
-
8,351
-
8,351
354
354
2025
£
-
7,997
7,997
7,997
-
7,997
2024
£
-
3,733
-
3,733
44
44
2024
£
-
3,689
3,689
3,689
-
3,689

Signed on behalf of the Trustees on 16th July 2026 by

……………………………….

K Swinney -Trustee

…………………………………. M J Moore, FCA - Treasurer

Charity Registration number 1180641

FRIENDS OF ST MARY OF CHARITY, FAVERSHAM CIO

Page 6

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

1 Accounting policies

The Principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial are as follows:

a) Basis of preparation

The accounts 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 for Smaller Entities published on 16th July 2014, the Financial Reporting Standard for Smaller Entities (effective January 2015). Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s)

The financial statements are prepared on a going concern basis. There are no material uncertainties related to events or conditions which would cast doubt on the Charity's ability to continue as a going concern

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b) Incoming resources

Income recognition policies

Items of income are recognised and included in the accounts when all the following criteria are met:

Incoming resources with related expenditure

When incoming resources have related expenditure the incoming resources and related expenditure are reported in the SOFA.

Donations

Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

c) Resources expended

All resources expended are recognised once there is a legal or constructive obligation to make a payment to a third party. Resources expended include attributable VAT which cannot be recovered.

d) Fund accounting

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criteria is charged to the fund.

FRIENDS OF ST MARY OF CHARITY, FAVERSHAM CIO

Page 7

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025

Restricted and Designated Funds (current year)

Restricted and Designated Funds (current year)
Restricted
Open Faversham
Unrestricted funds
Total Funds
Balance at
Incoming
Outgoing
01/01/2025
resources
resources
£
£
-
3,000
(3,000)
3,689
4,597
(289)
3,689
4,597
(3,289)
Transfers
£
-
-
-
31/12/25
£
-
7,997
7,997

Restricted and Designated Funds (prior year)

Restricted
Open Faversham
Unrestricted funds
Total Funds
Balance at
Incoming
Outgoing
01/01/2024
resources
resources
£
£
1,399
-
-
6,267
5,882
(9,859)
7,666
5,882
(9,859)
Transfers
£
(1,399)
1,399
-
31/12/24
£
0
3,689
3,689

Restricted Fund

Open Faversham A Grant provided by Faversham Town Council to finance costs of Open Faversham in 2023 and subsequent years.