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2025-12-31-accounts

Charity registration number: 1186540

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Annual Report and Financial Statements

for the Year Ended 31 December 2025

James Husband Accountancy Services 170 Canford Cliffs Road Poole BH13 7ES

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Contents

Reference and Administrative Details 1
Trustee's Report 2 to 5
Statement of Trustee's Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8 to 9
Balance Sheet 10
Notes to the Financial Statements 11 to 20

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Reference and Administrative Details

Charity Registration Number 1186540 Principal Office Parish Office St Francis Church 470-478 Charminster Road Bournemouth BH8 9SH Independent Examiner James Husband Accountancy Services 170 Canford Cliffs Road Poole BH13 7ES

Page 1

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Trustees' Report

The members present the annual report together with the financial statements of the charity for the year ended 31 December 2025.

Objectives and activities

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management Financial instruments

Objectives and policies

The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustee, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

The trustees present their report for the year to 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Church Representation Rules, the Charities Act 2011 and “Accounting Reporting by Charities: Statement of Recommended Practice applicable to the Charities Act 2011 and “Accounting..

Objectives and Activities

The PCC’s general functions are set out in the Parochial Church Council (Powers) Measure 1956, section 2 “It shall be the duty of the minister and the PCC to consult together on matters of general concern and importance to the parish”

Page 2

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Trustees' Report (continued)

The functions of the PCC are:

This shows the link between the PCC, the Deanery Synod and the Diocesan Synod. Each PCC has on it one or more members of the Deanery Synod who act as a link between the Deanery Synod and the council.

Public Benefit

The trustees have paid due regard to guidance issued by the Charities Commission in deciding what activities the PCC should undertake.

Financial Review

This is the second ‘annual’, financial report for the new Parish of Four Saints. It actually covers the 12 month period from 1 January 2025 to 31 December 2025. (NB The figures shown on the financial summary page cover the 15 months from the creation of the Parish of Four Saints (1 October 2023) through to 31 December 2024, so are not directly comparable.

Overview

Total income £294,236

Total expenditure £337,850

Annual deficit excluding investment variations £43,614

Net decrease in invested funds £10,238

Total funds held by the Parish £475,017

Significant items

Page 3

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Trustees' Report (continued)

£30,016 was spent on major repair/upgrade projects, including: lightning conductor repairs, boiler and door repairs at St Francis, plaster repairs at St John’s and work on the St Luke’s Project (new access and path, new servery)

Year end situation

Our original budget for 2025 anticipated a deficit on our day-to-day activities of some £29,000. We managed to reduce this to just under £12,500

Endowment funds*

The PCC agreed to work with specialists at Lester Aldridge solicitors and use their advice to help us unlock our endowment funds. The cost of the work was £7,114. A submission was made on 19 December 2025 to the Charity Commission, applying to release the capital from these funds alongside any restrictions that may have associated with them.

Church of England Pension Liability

We have heard nothing since the original query in 2021. However we are still showing the liability of £22,000 in the accounts.

Structure, governance and management

Parochial Church Councils were given a legal status for the first time under the Church of England Assembly (Powers) Act 1919 and by the Parochial Church Councils (Powers) Measure 1921 . A Parochial Church Council is a body corporate which means the PCC is a separate body from the people who serve on it and no-one on the PCC can be made liable for its debts.

Being a body corporate also means that a change in membership of the PCC does not affect the PCC’s liability for its debts. Each new PCC should honour the contracts undertaken by the previous PCC.

Trustees :

Ex office : Licensed clergy

Rev'd Canon Michael Smith

Rev’d Lorraine Kingsley

Rev’d Dr Rob Sawdy

Rev'd James Sharp

Page 4

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Trustees' Report (continued)

Rev’d Renate Tulloh Rev'd Jonathan Williams (until 1 June 2025) Licensed lay ministers Pauline Collins Andy Roberts Churchwardens Kate Bicknell Alun Williams (until 27 April 2025) Julia Young (from 27 April 2025) Deanery Synod reps. Sara Fursdon Karen Gillis Michael Guest (until 8 September 2025) Alice Kerley Elected PCC Trustees Mary Apperley Peter Barham (until 27 April 2025) Steve Bicknell Jill Crewe (also Safeguarding Officer) Susie Darling Mavis Driver India Farrow (until 27 April 2025) Martin Jennings Viv Kingston Nina Laing Matthew Moorhouse (from 27 April 2025) Graham Nettleton Bridget Seve Mike Stuckey (until 27 April 2025) Alan Turle (from 27 April 2025) Sheila Vivian Alun Williams (from 27 April 2025)

The annual report was approved by the members of the charity on 28 March 2026 and signed on its behalf by:

Type text here

......................................... Rev'd Canon Michael Smith Trustee/Chair

Page 5

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Statement of the Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The member is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 28 March 2026 and signed on their behalf by:

......................................... Rev'd Canon Michael Smith Trustee/Chair

Page 6

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Independent Examiner's Report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of Four Saints

I report to the trustees on my examination of the accounts of The Parochial Church Council of the Ecclesiastical Parish of Four Saints for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity trustees of the PCC and The Parochial Church Council of the Ecclesiastical Parish of Four Saints 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 The Parochial Church Council of the Ecclesiastical Parish of Four Saints'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 Act.

Independent examiner’s statement

Since The Parochial Church Council of the Ecclesiastical Parish of Four Saints's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of England and Wales, which is one of the listed bodies.

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 respect of The Parochial Church Council of the Ecclesiastical Parish of Four Saints as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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.

......................................

James Husband Accountancy Services Ltd

170 Canford Cliffs Road Poole BH13 7ES

28 March 2026

Page 7

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Statement of Financial Activities for the Year Ended 31 December 2025

Note
Income and Endowments from:
Donations and legacies
2
Charitable activities
3
Investment income
4
Other income
5
Total Income
Expenditure on:
Raising funds
6
Charitable activities
7
Total Expenditure
Gains/losses on investment assets
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17		 Unrestricted funds
Designated
£
General
£
-
110,459
-
154,583
-
13,571
-
1,646
-
280,259
-
(67,844)
-
(244,727)
-
(312,571)
-
4,514
-
(27,798)
-
(27,798)
10,357
110,625
10,357
82,827		 Restricted
funds
£
13,977
-
-
-
13,977
-
(25,279)
(25,279)
(120)
(11,422)
(11,422)
29,333
17,911		 Endowment
funds
Permanent
£
-
-
-
-
-
-
-
-
(14,632)
(14,632)
(14,632)
378,554
363,922		 Total
2025
£
124,436
154,583
13,571
1,646
294,236
(67,844)
(270,006)
(337,850)
(10,238)
(53,852)
(53,852)
528,869
475,017

The notes on pages 11 to 20 form an integral part of these financial statements. Page 8

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Statement of Financial Activities for the Year Ended 31 December 2025 (continued)

Note
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
4
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Gains/losses on investment assets
Net (expenditure)/income
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17		 Unrestricted
funds
£
150,717
199,156
16,659
267
366,799
(90,741)
(323,369)
(414,110)
-
(47,311)
3,884
(43,427)
164,408
120,981		 Restricted
funds
£
6,975
-
-
-
6,975
-
(1,788)
(1,788)
-
5,187
7,212
12,399
16,935
29,334		 Endowment
funds
£
-
-
-
-
-
-
-
-
31,933
31,933
-
31,933
346,621
378,554		 Total
2024
£
157,692
199,156
16,659
267
373,774
(90,741)
(325,157)
(415,898)
31,933
(10,191)
11,096
905
527,964
528,869

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 17.

The notes on pages 11 to 20 form an integral part of these financial statements. Page 9

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

(Registration number: 1186540) Balance Sheet as at 31 December 2025

Note
Fixed assets
Tangible assets
12
Investments
13
Current assets
Debtors
14
Cash at bank and in hand
15
Creditors: Amounts falling due within one year
16
Net current assets
Net assets
Funds of the charity:
Endowment funds
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
17		 2025
£
11,069
456,344
467,413
4,372
42,666
47,038
(39,434)
7,604
475,017
363,922
17,911
93,184
475,017		 2024
£
12,059
491,582
503,641
1,283
63,121
64,404
(39,176)
25,228
528,869
378,554
29,334
120,981
528,869

The financial statements on pages 8 to 20 were approved by the trustees , and authorised for issue on 28 March 2026 and signed on behalf by:

......................................... Rev'd Canon Michael Smith Trustee/Chair

The notes on pages 11 to 20 form an integral part of these financial statements. Page 10

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Notes to the Financial Statements for the Year Ended 31 December 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The Parochial Church Council of the Ecclesiastical Parish of Four Saints meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Page 11

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustee meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 12

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Endowment funds are subject to specific conditions by the donors that the capital must be maintained by the PCC

Pensions and other post retirement obligations

The charity operates a defined benefit pension scheme.Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on one or more factors such as age, years of service and compensation.

2 Income from donations and legacies

Donations and legacies;
Donations and gifts
Legacies receivable
Grants, including capital grants;
Grants including recurring and
one-off
Total for 2025
Total for 2024		 Unrestricted funds
Designated
£
General
£
-
107,998
-
705
-
1,756
-
110,459
6,473
144,244		 Restricted
funds
£
13,977
-
-
13,977
6,975		 Total
funds
£
121,975
705
1,756
124,436
157,692

Page 13

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

3 Income from charitable activities

Weddings and funeral income
Fundraising activities
Social events income
Total for 2025
Total for 2024
4
Investment income
Income from dividends;
Dividends and Trust income
Total for 2025
Total for 2024
5
Other income
Other Income
Other Income
Total for 2025
Total for 2024		 Unrestricted
funds
General
£
9,083
128,654
16,846
154,583
199,156
Unrestricted
funds
General
£
13,571
13,571
16,659
Unrestricted
funds
General
£
1,646
1,646
267		 Total
funds
£
9,083
128,654
16,846
154,583
199,156
Total
funds
£
13,571
13,571
16,659
Total
funds
£
1,646
1,646
267

Page 14

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

6 Expenditure on raising funds

a) Costs of generating donations and legacies

Fundraising costs
Social events costs
Total for 2025
Total for 2024
7
Expenditure on charitable activities
Donations to home charities
Common mission fund
Clergy and staff expenses
Children/youth work
Church running expenditure
Utility charges
Weddings and funeral fees
Accountancy fees
Repairs and maintenance
Depreciation and impairment
Staff costs
Total for 2025
Total for 2024		 Note
Unrestricted
funds
General
£
30
89,408
4,418
2,056
62,031
22,026
3,643
1,350
12,061
2,046
45,658
244,727
323,369		 Unrestricted
funds
General
£
59,054
8,790
67,844
90,741
Restricted
funds
£
7,279
-
-
-
-
-
-
-
18,000
-
-
25,279
1,788		 Total
funds
£
59,054
8,790
67,844
90,741
Total
funds
£
7,309
89,408
4,418
2,056
62,031
22,026
3,643
1,350
30,061
2,046
45,658
270,006
325,157

8 Net incoming/outgoing resources

Net outgoing resources for the year include:

Depreciation of fixed assets 2025
£
2,046		 2024
£
2,865

Page 15

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

9 Trustee remuneration and expenses

One of the trustees was paid remuneration from employment with the charity in their role as Facilities Administrator and Coordinator on a part-time basis. The remuneration was not in connection with their role as a trustee (£8,605)

Nine trustees were reimbursed expenses totalling £16,766 (£5,057)

10 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Pension costs		 2025
£
45,228
430
45,658		 2024
£
72,603
834
73,437

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Employees 2025
No
4		 2024
No
5

No employee received emoluments of more than £60,000 during the year

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 16

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

12 Tangible fixed assets

Cost
At 1 January 2025
Additions
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
13 Fixed asset investments
Opening balance
Additions
Valuation changes
Disposals
Closing balance
14 Debtors
Trade debtors
15 Cash and cash equivalents
Cash at bank		 Fixtures and
fittings
£
3,475
1,056		 Audio
equipment
£
17,611
-		 Total
£
21,086
1,056
22,142
9,161
1,912
11,073
11,069
11,925
2024
£
395,368
76,372
49,842
(30,000)
491,582
2024
£
1,283
4,531 17,611
852
517		 8,309
1,395
1,369 9,704
3,162 7,907
2,623 9,302
2025
£
491,582
-
(10,238)
(25,000)
456,344
2025
£
4,372
2025
£
42,666
2024
£
63,121

Page 17

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

16 Creditors: amounts falling due within one year

Other creditors
Accruals		 2025
£
28,271
11,163
39,434		 2024
£
29,506
9,670
39,176

17 Funds

Unrestricted funds
General
Designated
Total unrestricted funds
Restricted funds
Permanent
Total funds
Unrestricted funds
General
Designated
Total unrestricted funds
Restricted funds
Permanent
Total funds		 Balance at 1
January
2025
£
110,625
10,357
120,982
29,333
378,554
528,869
Balance at 1
January
2024
£
164,408
-
164,408
16,935
346,621
527,964		 Incoming
resources
£
280,259
-
280,259
13,977
(14,632)
279,604
Incoming
resources
£
360,326
6,473
366,799
6,975
31,933
405,707		 Resources
expended
£
(312,571)
-
(312,571)
(25,279)
-
(337,850)
Resources
expended
£
(414,110)
-
(414,110)
(1,788)
-
(415,898)		 Other
recognised
gains/(losses)
£
4,514
-
4,514
(120)
-
4,394
Transfers
£
-
3,884
3,884
7,212
-
11,096		 Balance at
31
December
2025
£
82,827
10,357
93,184
17,911
363,922
475,017
Balance at
31
December
2024
£
110,624
10,357
120,981
29,334
378,554
528,869

Page 18

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

The specific purposes for which the funds are to be applied are as follows:

Endowment funds represent assets which must be held permanently by the PCC. Income arising on the endowment funds can be used in accordance with the objects of the PCC and is included as unrestricted income. Any capital gains or losses on the assets form part of the find.

18 Restricted funds

The restricted funds of the charity comprise the enexpended balances and donations and grants held on trust subject to specific conditions by donors as to how they are used.

130 CBF Organ Fund
St Lukes Project
Audio Funds
Churchyard Fund
St Johns Bells
Local Vocals
Childrens Party
PTZ Camera
Emergency Fund
Soup Run
Helpful Hounds
St Francis Restricted
Funds
A Rocha
MacMillan
Christian Aid
Big Brew
Chrildrens Society
Hope for Food		 Balance at
January
2025
£
3,006
13,000
1,891
100
100
1,458
1,480
1,000
40
73
(25)
7,212
-
-
-
-
-
-
29,335		 Incoming
resources
£
-
5,000
588
-
-
1,685
1,319
-
236
-
-
-
90
779
3,189
202
133
755
13,976		 Resources
expended
£
Gains and losses
£
-
(122)
(18,000)
-
-
-
-
-
-
-
(852)
-
(1,002)
-
-
-
(276)
-
-
-
-
-
-
-
(90)
-
(779)
-
(3,189)
-
(202)
-
(133)
-
(755)
-
(25,278)
(122)		 Balance at
December
2025
£
2,884
-
2,479
100
100
2,291
1,797
1,000
-
73
(25)
7,212
-
-
-
-
-
-
17,911

Page 19

The Parochial Church Council of the Ecclesiastical Parish of Four Saints

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

19 Analysis of net assets between funds

Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
11,069
81,940
39,609
(39,434)
93,184
Unrestricted
funds
General
£
12,059
102,426
45,672
(39,176)
120,981		 Restricted
funds
£
-
10,482
7,429
-
17,911
Restricted
funds
£
-
10,602
18,732
-
29,334		 Endowment
funds
Permanent
£
-
363,922
-
-
363,922
Endowment
funds
Permanent
£
-
378,554
-
-
378,554		 Total funds at
31 December
2025
£
11,069
456,344
47,038
(39,434)
475,017
Total funds at
31 December
2024
£
12,059
491,582
64,404
(39,176)
528,869

20 Related party transactions

Transactions with related parties

The details of related party transactions that have taken place during the year are shown in note 9

Page 20