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2025-12-31-accounts

Charity number: 1186695

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

CONTENTS
Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 - 6
Independent examiner's report 7 - 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 - 20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees

Rev Chris Hanning, Incumbent Rev Abigail A Adetayo Rev Pat Soer Ms Despina Francois Mr Richard Ocen, Church Warden Dr Angela Kulendran, PCC Secretary Ms Sola A Oun, Lay Chair Ms Joan Asombang (resigned 18 May 2025) Ms Jennifer Gilkes (resigned 18 May 2025) Mr James Baudains (resigned 18 May 2025) Mr Christian Okoh Mr Steven Williams Ms Shirley Brown Ms Roseline Okiti Ms Deborah Ugbechie Mr Herbert Brewster (appointed 18 May 2025) Ms Carole Sibley (appointed 18 May 2025)

Charity registered number

1186695

Principal office

St John's Church, St John's Vale, London, SE8 4EA

Treasurer

Ms S Coudjoe, Non PCC Member

Independent Examiner

P M Landergan FCA, 26 Burney Street, London, SE10 8EX

Page 1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

The Trustees present their annual report together with the financial statements of the charity for the 1 January 2025 to 31 December 2025.

Objectives and Activities

a. POLICIES AND OBJECTIVES

The PCC’s charitable objects (‘Promoting in the ecclesiastical parish the whole mission of the Church’) are primarily focused on the advancement of religion, which is recognised as a charitable purpose having public benefit. All regular public worship is provided free of charge and open to all. In addition, the PCC’s activities as listed above have further public benefits; for example, teaching and taking assemblies offer advancement of education which is recognised as a charitable purpose having public benefit. Donations to other charities and our own projects provide public benefits in the relief of poverty and need, whether within or outside the ecclesiastical parish, often for minority groups with particular needs such as the elderly.

b. ACTIVITIES FOR ACHIEVING OBJECTIVES

When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the church building.

We promote the church’s mission to the whole parish as well as the worshipping community. Activities in 2025 included:

c. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT

Additional activities have also been carried out with a specific view to benefiting the public:

Page 2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance

a. KEY FINANCIAL PERFORMANCE INDICATORS

The PCC operates as a registered charity and whilst its objectives are not focused as such, the financial health remains paramount in its ability to carry out activities and meet its objectives. Our key performance indicators are comprised of the following:

b. REVIEW OF ACTIVITIES

Religious worship

Sunday morning worship at 10:30am has run faithfully throughout the year, in person.

Baptisms (1), and weddings (1) have been limited. There were 5 funerals.

A monthly service at the Holy Trinity Centre continues at 6.30pm on Sundays.

Pastoral Care

Our ministry has continued by telephone calls, use of modern technology, practical help where possible focussing on three groups of people:

Those living alone who no longer had family and friends who could offer support.

Regular church members and those known to us who felt unable to worship with us for health or family reasons Those whose mental health was suffering because of circumstances they were having to deal with.

Mission and Evangelism

New people have joined our services and ministries, or made connections with St John’s and its members for the first time. We reviewed our mission action plan in 2023, and have continued to prioritise particularly our Youth work and growing our multiethnic community.

Volunteers

The PCC thanks all volunteers who work so hard to make our church the lively and vibrant community it is.

Holy Trinity

We have continued to explore possibilities for the long term redevelopment of Holy Trinity. Following three attempts for planning permission, which progressively reduced in scale in order to accommodate the local council’s requirements and were still rejected this has proved difficult. However, we are considering different options including partnering with others in order to make this happen as we believe in the long term benefit.

Financial review

a. GOING CONCERN

Page 3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

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. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Following the impact of the Coronavirus on the church as a whole, reserves were depleted and fabric projects put on hold. The Trustees note signs of recovery in respect of both general reserves and amounts informally designated for fabric matters. Optimism is maintained going forward that hall letting income appears to continue to improve. Until further recovery is seen, expenditure is to be administered more strictly in respect of higher cost projects and grant funding sought. In particular, the Trustees note that income is reliant on the rental receipts in respect of the property at 3 Orchard Hill, which has been a blessing. However, efforts should continue to be made such that the operation of the church should be funded by giving of the congregation.

b. RESERVES POLICY

It is the policy of this Church to hold in reserves the equivalent of three months general running costs to ensure that if there is a significant drop in funding, the reserves held at this level will enable the charity to continue its current activities ensuring, the PCC will have time to give consideration as to how additional funds could be generated and costs reduced, this also includes an allowance to address additional costs relating to the fabric of the church. This policy will be reviewed in twelve months’ time.

The PCC believe that at present the target level of £32,000 has been met and the additional amount will be retained in the general fund. As noted above, maintaining the fabric of the church building is important to carrying out our objectives. Going forward we look to replenish the designated fabric fund as our free reserves continue to improve.

Page 4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2025

Structure, governance and management

a. CONSTITUTION

The charity was incorporated on 2 December 2019 and assumed responsibility for the Charity on that date.

The PCC has the responsibility of co operating with the Incumbent or in his absence the Church Wardens in promoting, within the Parish, the whole mission of the church; pastoral, evangelistic, social and ecumenical.

b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

Members of the PCC are either elected by the Annual Parochial Church Meeting (APCM), in accordance with the Church Representation Rules, or are ex officio.

The management of the charity is the responsibility of the Incumbent, and PCC who are elected and co opted under the Parochial Church Councils (Powers) Measure 1956 as amended and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969) as amended.

c. ORGANISATIONAL STRUCTURE AND DECISION MAKING

St John’s forms part of the wider Church of England and comes under the authority of the Diocese of Southwark.

The PCC operates through several working parties and committees which meet between full meetings of the PCC. The Standing Committee is the only committee required by law and it has the power to conduct the business of the PCC between its meetings, subject to the direction of the PCC.

d. RISK MANAGEMENT

The Incumbent and PCC have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. Included in the assessment are matters relating to; Health and Safety and Safeguarding Policies and those charged with dealing with children are required to complete the diocesan training every 3 years as well as comprehensive insurance cover.

The PCC has adopted the Diocese’s Safe Church policies and procedures to safeguard children, young persons and adults who might be vulnerable. These policies and procedures are regularly monitored to ensure implementation. Each year our Safeguarding Officers attend at least two PCC meetings to keep us updated of requirements and also submit written reports in order that we can fully support them, our young people and any vulnerable adults. All persons who have contact with children, young persons and adults who might be vulnerable, are required to possess a clear Disclosure and Barring Service (“DBS”) report and receive information on safe caring and whistle blowing.

e. ASSET and PROPERTY MANAGEMENT

The PCC is responsible for the consecrated and beneficed church building and land. Churchwardens hold on special trust for the PCC moveable church furnishings. They are also responsible for the Hall located at The Holy Trinity Centre, Bennet Grove, though it is held on trust for them by the Diocese of Southwark.

Page 5

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY TRUSTEES. REPORT Icontlnu•dl FOR THE YEAR ENDEO 31 OECEMBER 2025 TRUSTEES. RESPONSIBILinES STATEMENT The Twslees are ￿sponsible for preparing the Trustees, report and the financial slalements in accordance with *p￿iCAble law and United KiTrJdom Accounling Standards (United Kingdom Generally Accepted Accounting Practice). The law appIl￿ble lo tharili9s in Englind & Wales requlres the Tnjslees lo prepare financial statements lor each financial year which gNe a true and lair view ol the stale ol aflairs ol the charity and ol Ihe Incoming resources and application ol resources of the charity for that period. In preparing these financial statements, the Tfuslees are required lo.. seleci suitable accounting poJits85 and then apply them consisl&ntly. observe the methods and prinaplés in ihe Chariti85 SORP.. make judgments and a￿U￿ting ests"males that a18 r•asona￿e and prudent.. prepare Ihe financial stslements on the going ￿nCeM basis unless it is inappropriate to presurno that the charity will conlinue in op8Trts'on. The Trustees a￿ respon&t4e for keeping pfop&r ac¢ounlln9 records that are sufficient to show and explain thg charitys Iransaclions and t1isdose wlh reasonable accuracy al any lim& the finanaal position of the charity and enable them lo ensure that the financial statements comply wilh the Charities Act 2011, the Charity (Accounts and Reports) Regulabons 2008 and the provisions ol thè Injst deed. They are also reSponsi￿e for saleguafding the assets of thg chanty and hence for laking ￿8$onable steps for the prevention and d¢tection of fraud and other Irregulartties. Thls ￿pOrt wa$ approved by Ihe Tnjstees. on 3 May 2026 and slgn8d on thelr behalf by. R•v Chrls Hannlng Ch•lr PCC Mr Rlch•rd Oc•n Church W•rd•n P8ge 6

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY (the 'charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025.

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I can confirm that no 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 charity as required by section 130 of the 2011 Act; or

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

  3. the accounts do 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.

Page 7

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINrrY INDEPENDENT EXAMINER'S REPORT {continugdl FOR THE YEAR ENDED 31 DECEMBER 2025 I hav8 no concems and have come across no other matters in connection with the &xamination to wh￿h attanlion should be drawn in thts report in order to 8nable a proper understsnding of the accounts lo be reached. Slgned= Dated.. 5 May 2026 P M Landorgan FCA {76433051 Landergan & Co Ltd, 26 Bumey Street, London SE10 8EX Page 8

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
funds
Note
2025
£
INCOME FROM:
Donations and legacies
2
80,491
Other trading activities
3
3,363
Investments
4
72,263
TOTAL INCOME
156,117
EXPENDITURE ON:
Charitable activities
8
130,513
TOTAL EXPENDITURE
9
130,513
NET INCOME / (EXPENDITURE) BEFORE
OTHER RECOGNISED GAINS AND LOSSES
25,604
NET MOVEMENT IN FUNDS
25,604
RECONCILIATION OF FUNDS:
Total funds brought forward
429,997
TOTAL FUNDS CARRIED FORWARD
455,601		 Restricted
funds
2025
£
44,544
2,291
-
46,835
49,214
49,214
(2,379)
(2,379)
50,789
48,410		 Total
funds
2025
£
125,035
5,654
72,263
202,952
179,727
179,727
23,225
23,225
480,786
504,011		 Total
funds
2024
£
100,651
2,690
75,355
178,696
145,686
145,686
33,010
33,010
447,776
480,786

The notes on pages 11 to 20 form part of these financial statements.

Page 9

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

BALANCE SHEET AS AT 31 DECEMBER 2025

Note
FIXED ASSETS
Tangible assets
13
CURRENT ASSETS
Debtors
14
Cash at bank and in hand
CREDITORS:amounts falling due within
one year
15
NET CURRENT ASSETS
NET ASSETS
CHARITY FUNDS
Restricted funds
16
Unrestricted funds
16
TOTAL FUNDS		 £
17,358
107,493
124,851
(3,340)		 2025
£
382,500
121,511
504,011
48,410
455,601
504,011		 £
8,427
94,063
102,490
(6,704)		 2024
£
385,000
95,786
480,786
50,789
429,997
480,786

The financial statements were approved by the Trustees on 3 May 2026 and signed on their behalf, by:

Rev Chris Hanning Chair PCC

Mr Richard Ocen Church Warden

The notes on pages 11 to 20 form part of these financial statements.

Page 10

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in 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 Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH of ST JOHN with HOLY TRINITY constitutes a public benefit entity as defined by FRS 102.

1.2 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES (continued)

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

1.4 Tangible fixed assets and depreciation

All assets costing more than £1,000 are capitalised.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is not charged on freehold land. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold property

100 Years Buildings Only

1.5 Interest receivable

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.

Page 12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES (continued)

1.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.9 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.10 Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

1.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

2.
INCOME FROM DONATIONS AND LEGACIES
Unrestricted
funds
2025
£
Donations
80,491
Grants
-
Total donations and legacies
80,491
Total 2024
100,610
3.
FUNDRAISING INCOME
Unrestricted
funds
2025
£
Church Groups
1,582
Total 2024
1,165
4.
INVESTMENT INCOME
Unrestricted
funds
2025
£
Rental Income
72,263
Total 2024
75,355
5.
ANALYSIS OF GRANTS
Missionary and charitable giving
Total 2024		 Restricted
funds


2025
£
1,930
42,614
44,544
41
Restricted
funds
2025
£
2,291
-
Restricted
funds
2025
£
-
-
Grants
2025
£
1,152
1,406		 Total
funds
2025
£
82,421
42,614
125,035
100,651
Total
funds
2025
£
3,873
1,165
Total
funds
2025
£
72,263
75,355
Total
2025
£
1,152
1,406		 Total
funds
2024
£
67,095
33,556
100,651
Total
funds
2024
£
1,165
Total
funds
2024
£
75,355
Total
2024
£
1,406

Page 14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

6. DIRECT COSTS

Fabric Expenses
Fees to Diocise
Parish Share
Cleaning
Depreciation
Total 2024		 Activities
£
54,209
9,381
41,400
2,557
2,500
110,047
106,473		 Total
2025
£
54,209
9,381
41,400
2,557
2,500
110,047
106,473		 Total
2024
£
58,789
909
40,000
4,275
2,500
106,473

7. SUPPORT COSTS

Worship Expenses
Administration
Organ
Telephone
Bank charges
Consultancy Re Organ
Wages and salaries
Pension cost
Total 2024		 Activities
£
6,598
7,336
2,791
1,224
435
38,777
9,780
87
67,028
36,307		 Total
2025
£
6,598
7,336
2,791
1,224
435
38,777
9,780
87
67,028
36,307		 Total
2024
£
7,499
9,598
17,496
1,306
408
-
-
-
36,307

During the year ended 31 December 2025, the charity incurred the following Governance costs:

£ NIL (2024 - £NIL) included within the table above in respect of Direct costs - Activities (Activity 1).

Page 15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

8. GOVERNANCE COSTS

GOVERNANCE COSTS
Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
Examination Fee 1,500 - 1,500 1,500

9. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE

Ministry Expenses
Expenditure on governance
Total 2024		 Staff costs
Depreciation
Other costs
2025
£
2025
£
2025
£
9,867
2,500
165,860
-
-
1,500
9,867
2,500
167,360
-
2,500
143,186		 Total
2025
£
178,227
1,500
179,727
145,686		 Total
2024
£
144,186
1,500
145,686

10. NET INCOME/(EXPENDITURE)

This is stated after charging:

2025 2024
£ £
Depreciation of tangible fixed assets:
- owned by the charity 2,500 2,500

During the year, Trustees received reimbursement of expenses of £2,070 (2024 - £2,363).

11. EXAMINATION FEE

The Independent Examiner's remuneration amounts to an Independent Examination fee of £1,500 (2024 - - - £1,500).

Page 16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

12. STAFF COSTS

Staff costs were as follows:

2025
£
Wages and salaries
9,780
Other pension costs
87
9,867
The average number of persons employed by the charity during the year was as follows:
2025
No.
Administration
1		 2024
£
-
-
-
2024
No.
-

No employee received remuneration amounting to more than £60,000 in either year.

13. TANGIBLE FIXED ASSETS

Cost
At 1 January 2025 and 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		 Freehold
property
£
400,000
15,000
2,500
17,500
382,500
385,000

Included in land and buildings is freehold land at valuation of £150,000 which is not depreciated.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

14. DEBTORS

DEBTORS
Trade debtors
Other debtors
Tax recoverable		 2025
£
560
3,607
13,191
17,358		 2024
£
560
662
7,205
8,427

15. CREDITORS: Amounts falling due within one year

Trade creditors
Accruals and deferred income		 2025
£
-
3,340
3,340		 2024
£
5,204
1,500
6,704

16. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Designated funds
Designated Fund 1
General funds
General Fund - all funds
General Fund
Total Unrestricted funds
Restricted funds
Organ Fund
Youth Fund
Repair Fund		 Balance at
1 January
2025
£
-
-
429,997
429,997
429,997
35,362
15,427
-
50,789		 Income Expenditure
£
£
-
-
-
-
156,117
(130,513)
156,117
(130,513)
156,117
(130,513)
44,905
(49,214)
-
-
1,930
-
46,835
(49,214)		 Transfers
in/out
£
10,000
(10,000)
-
(10,000)
-
-
-
-
-		 Balance at
31
December
2025
£
10,000
(10,000
455,601
445,601
455,601
31,053
15,427
1,930
48,410

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

16. STATEMENT OF FUNDS (continued)

Total of funds 480,786 202,952 (179,727) - 504,011

Restricted Funds

Organ Fund - Specific gifts given to maintain and repair the organ. Youth Fund - Legacy received to be used to support Youth Work.

STATEMENT OF FUNDS - PRIOR YEAR

----- Start of picture text -----
|||||| |---|---|---|---|---| |Balance at| |Balance at|31| |1 January|December| |2024|Income|Expenditure|2024| |£|£|£|£| |General funds| |General Fund|413,088|145,099|(128,190)|429,997| |Restricted funds| |Organ Fund|19,302|33,556|(17,496)|35,362| |Youth Fund|15,386|41|-|15,427| |34,688|33,597|(17,496)|50,789| |Total of funds|447,776|178,696|(145,686)|480,786|

----- End of picture text -----

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

----- Start of picture text -----
||||| |---|---|---|---| |Unrestricted|Restricted|Total| |funds|funds|funds| |2025|2025|2025| |£|£|£| |-| |Tangible fixed assets|382,500|382,500| |Current assets|75,241|49,610|124,851| |Creditors due within one year|(2,140)|(1,200)|(3,340)| |455,601|48,410|504,011|

----- End of picture text -----

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN WITH HOLY TRINITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR

Unrestricted
funds
2024
£
Tangible fixed assets
385,000
Current assets
51,701
Creditors due within one year
(6,704)
429,997		 Restricted
funds
2024
£
-
50,789
-
50,789		 Total
funds
2024
£
385,000
102,490
(6,704)
480,786

18. PENSION COMMITMENTS

The charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £87 (2024 - £-). Contributions totalling £- (2024 - £-) were payable to the fund at the balance sheet date and are included in creditors

Page 20