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2025-12-31-accounts

APCM 2026

12/05/26

This is our annual report

Our weekly worship numbers are encouraging The 8.00 attendance is up from 11 – 15 The 10.00 attendance is up from 54 – 73 The 4.00 has another 15 people attending Tuesday church has another 9 people attending So our average Sunday attendee is about 112 although this does include some repeat attendances

Weekly worship is part of how we love God the 2nd part of our vision = Becoming more like Jesus In our annual report – there is more work to be done

The Main way in which we serve the church = Is through the Sunday Service teams

There are 61 church members in our Sunday service teams And since there are 141 church members There are 80 people who are not in a Sunday service team

I would like everyone to be in a Sunday service team So Please join a Sunday service team Please speak to Sandra Ham / Tim and Linda Forrester / Alison / Carol and Alistair Campbell

Serving the church is part of how we become more like Jesus . The main way in we learn to speak about Jesus is to Join a Home Group

In our annual report - On page 10

We have 55 people in home groups Which means we have 86 not in home groups Please Join a home group

They are the main way in which we learn to speak about Jesus

The 3[rd] part of our vision is Loving our neighbours in word and deed. 3 spiritual practices which help us to love our neighbours are, Eat with our neighbours , Serve the community. say "Come and See."

Places we eat with your Neighbours are, Coffee Corner and St Lawrences lunches. If you want to Serve the community, consider Monthly work parties

You did brilliantly at Christmas, Christmas attendance was up by 18% - Lets keep it up

HUNGERFORD PAROCHIAL CHURCH COUNCIL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE HUNGERFORD PAROCHIAL COUNCIL

I report on the accounts of the Hungerford Parochial Church Council for the year ended 31 December 2025

Respective responsibilities of trustees and examiner

The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed and I am qualified to undertake the examination. It is my responsibility to

Examine the accounts under section 43 of the 1993 Act

To follow the procedures laid down in the General Directions given by the Charities Commission (under section 43(7) of the 1993 Act) and

To state whether particular matters have come to my attention

Basis of independent examiners report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the account with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as Trustees concerning any such matters. The

procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below

Independent examiners report

In connection with my examination, no matter has come to my attention

To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act have not been met or

…………………………………………………………..

Peter Davies Accountant Sunrise Chapel Lane Hermitage Thatcham RG18 9RL

1

HUNGERFORD PAROCHIAL CHURCH COUNCIL STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2025

GENERAL FUND

General Designated Restricted
Note Funds Funds Funds Total
2025 2024
£ £ £ £ £
Incoming Resources
Voluntary giving 2 106,362 0 27,810 134,172 358,532
Actvites for generatng funds 2 2,315 0 37,866 40,181 3,264
Income from investments 2 262 0 53 315 52
Church actvites 2 14,754 0 0 14,754 4,179
Legacies 2 0 0 0 0 0
Total incoming resources 123,693 0 65,729 189,422 366,027
Resources used
Costs of generatng funds 3 0 0 0 0 0
Church actvites 3 95,118 0 0 95,118 80,528
Church expenses 3 25,338 0 0 25,338 27,288
Major capital expenditure 3 0 0 0 0 485,320
Total resources used 120,456 0 0 120,456 593,136
Net incoming/outgoings 3,237 0 65,729 68,966 (227,109)
Transfer between funds 53 (53) 0 0
Net outgoings before gains 3,290 0 65,676 68,966 (227,109)
Other recognised gains 0 0 (881) (881) 0
Net movement in funds 3,290 0 64,795 68,085 (227,109)
Reconciliaton of funds
Total funds brought forward 81,952 0 4,227 86,179 313,288
Prior year adjustment 0 0 22,036 22,036 0
restated total fundsbrought forward 81,952 0 26,263 108,215 0 313,288
Net movement for year 3,290 0 64,795 68,085 (227,109)
Total funds carried forward 85,242 0 91,058 176,300 86,179

2

HUNGERFORD PAROCHIAL CHURCH COUNCIL BALANCE SHEET AS AT 31 DECEMBER 2025

Notes
Fixed asset investment
4
CURRENT ASSETS
Sundry Debtors
5
Bank balance
6
CURRENT LIABILITIES
Creditors and Accruals
Net current assets less current liabilites
Total net assets less liabilites
Represented by
St Lawrence General Fund
7
St Lawrence Restricted Fund
8
2025
2024
£
£
21,155
8,725
9,399
150,114
97,196
158,839
106,595
3,694
20,416
155,145
86,179
176,300
86,179
85,242
81,952
91,058
4,227
176,300
86,179
2025
2024
£
£
21,155
8,725
9,399
150,114
97,196
158,839
106,595
3,694
20,416
155,145
86,179
176,300
86,179
85,242
81,952
91,058
4,227
176,300
86,179
86,179
81,952
4,227
86,179

3

HUNGERFORD PAROCHIAL CHURCH COUNCIL NOTES TO THE 2025 FINANCIAL STATEMENTS

1 Accounting Policies

Basis of financial statements

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the FRS102 SORP

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law.

Fund accounting

Restricted funds represents (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund

Unrestricted funds are general funds which can be used by the PCC ordinary purpose.

Designated funds are general funds set aside by the PCC for use in the future. Designated funds remain unrestricted and the PCC will remove any surplus to other general funds.

Incoming resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable. Interest is accrued . All other income is recognised when it is receivable.

Resources expended

Grants and donations are accounted for when paid over or when awarded.. The Diocesan parish share is accounted for when due. Amounts received for a specific purpose are dealt with as restricted funds, all other expenditure is recognised when it is incurred and is treated as unrestricted funds.

Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with section 10(2)a and (c ) of the Charities Act 2011.

4

HUNGERFORD PAROCHIAL CHURCH COUNCIL

Notes to the 2025 Financial Statements

2 Incoming resources

Incoming resources
2025 2024
Unrestricted Designated Restricted
Funds Funds Funds Total
£ £ £ £ £
Voluntary giving
Planned giving standing order 8,329 0 0 8,329 6,004
Parish Giving Scheme 58,054 0 0 58,054 47,764
Collectons at services 9,135 0 0 9,135 10,007
Other voluntary receipts and donatons 11,408 0 17,840 29,248 32,982
Gif Aid recovered 6,131 0 1,745 7,876 9,399
Gif Aid recovered on Parish Giving 12,605 0 0 12,605 11,376
Fabric fund 0 0 0 0 240,175
Grants 700 0 0 700 0
Children and Youth Project Grant 0 0 8,225 8,225 825
Total voluntary giving 106,362 0 27,810 134,172 358,532
Actvites for generatng funds
Fundraising actvites 0 0 37,866 37,866 2,665
Concerts 1,628 0 0 1,628 0
Cofee receipts 687 0 0 687 599
Total from fund raising actvites 2,315 0 37,866 40,181 3,264
Income from investments
Interest 262 0 0 262 52
Dividends 0 0 53 53 0
Total investment income 262 0 53 315 52
Church actvites
Fees from wedding and funerals 9,621 0 0 9,621 4,129
St Lawrence Lunches 3,372 0 0 3,372 0
Trading actvites 104 0 0 104 50
Parish share rebate 1,657 0 0 1,657 0
Total Church actvites 14,754 0 0 14,754 4,179
Income from non charitable trading
Legacies 0 0 0 0 0
Total Incoming Resources 123,693 0 65,729 189,422 366,027

5

HUNGERFORD PAROCHIAL CHURCH COUNCIL Notes to the 2025 Financial Statements

3
Cost of generatng funds
Costs of fundraising actvites
Church actvites
Mission giving and donatons
Statutory fees
Parish share
Salaries
Payroll cost
Children and Youth Project expenses
Clergy and staf expenses
St Lawrence Lunches
Hospitality in church
Total Church actvites
Church expenses
Mission and evangelism costs
Printng and statonery
Worship supplies
Licences and Subscriptons
Childrens church
Kitchen costs
Minor repairs
Equipment maintenance
Organ maintenance
Music equipment
Insurance
Room hire
Light and heat
Water
Accountancy
Finance costs
Total Church expenses
Major capital expenditure
Major repairs to church
Total major capital expenditure
Total outgoing resources
2025
2024
Total
£
£
£
£
£
0
0
0
0
0
Unrestricted
Funds
Designated
funds
Restricted
Funds
2,720
0
0
2,720
68
3,707
0
0
3,707
1,982
74,065
0
0
74,065
69,219
3,504
0
0
3,504
3,421
546
0
0
546
0
100
0
0
100
0
6,899
0
0
6,899
5,838
3,099
0
0
3,099
0
478
0
0
478
0
95,118
0
0
95,118
80,528
488
0
0
488
488
559
0
0
559
2,130
911
0
0
911
896
577
0
0
577
656
356
0
0
356
9
1,388
0
0
1,388
778
540
0
0
540
4,237
5,398
0
0
5,398
1,380
1,093
0
0
1,093
2,076
0
0
0
0
2,204
5,347
0
0
5,347
5,638
110
0
0
110
0
7,146
0
0
7,146
5,532
94
0
0
94
94
400
0
0
400
400
931
0
0
931
770
25,338
0
0
25,338
27,288
0
0
0
0
485,320
0
0
0
0
485,320
120,456
0
0
120,456
593,136

6

HUNGERFORD PAROCHIAL CHURCH COUNCIL NOTES TO THE 2025 FINANCIAL STATEMENTS

4
Fixed asset invetment
Prior year valueaton at 1 January 2025
Unrealised loss for the year
Valuaton at 31 December 2025
5
Current assets
Debtors
Income tax recoverable
6
Cash at bank
NatWest current account
NatWest deposit account
7
St Lawrence General Fund
Unrestricted Fund
2025
£
22,036
881
21,155
8,725
49,852
100,262
150,114
85,242
85,242
2024
£
9,399
97,196
0
97,196
81,952
81,952

8 Restricted Funds

C&YP Fund
Denford Fund
Music Fund
Prior year Income
Expenditure
Transfer
2,235
0
65,676
(0)
0
67,911
0
22,036
53
(881)
(53)
21,155
1,992
0
0
(0)
0
1,992
Balance
at 1 /1/25
Balance at
31/12/25
4,227
22,036
65,729
(881)
(53)
91,058

7

HUNGERFORD PAROCHIAL CHURCH COUNCIL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE HUNGERFORD PAROCHIAL COUNCIL

I report on the accounts of the Hungerford Parochial Church Council for the year ended 31 December 2025

Respective responsibilities of trustees and examiner

The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed and I am qualified to undertake the examination. It is my responsibility to

Examine the accounts under section 43 of the 1993 Act

To follow the procedures laid down in the General Directions given by the Charities Commission (under section 43(7) of the 1993 Act) and

To state whether particular matters have come to my attention

Basis of independent examiners report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the account with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as Trustees concerning any such matters. The

procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below

Independent examiners report

In connection with my examination, no matter has come to my attention

To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act have not been met or

…………………………………………………………..

Peter Davies Accountant Sunrise Chapel Lane Hermitage Thatcham RG18 9RL

1

HUNGERFORD PAROCHIAL CHURCH COUNCIL STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2025

GENERAL FUND

General Designated Restricted
Note Funds Funds Funds Total
2025 2024
£ £ £ £ £
Incoming Resources
Voluntary giving 2 106,362 0 27,810 134,172 358,532
Actvites for generatng funds 2 2,315 0 37,866 40,181 3,264
Income from investments 2 262 0 53 315 52
Church actvites 2 14,754 0 0 14,754 4,179
Legacies 2 0 0 0 0 0
Total incoming resources 123,693 0 65,729 189,422 366,027
Resources used
Costs of generatng funds 3 0 0 0 0 0
Church actvites 3 95,118 0 0 95,118 80,528
Church expenses 3 25,338 0 0 25,338 27,288
Major capital expenditure 3 0 0 0 0 485,320
Total resources used 120,456 0 0 120,456 593,136
Net incoming/outgoings 3,237 0 65,729 68,966 (227,109)
Transfer between funds 53 (53) 0 0
Net outgoings before gains 3,290 0 65,676 68,966 (227,109)
Other recognised gains 0 0 (881) (881) 0
Net movement in funds 3,290 0 64,795 68,085 (227,109)
Reconciliaton of funds
Total funds brought forward 81,952 0 4,227 86,179 313,288
Prior year adjustment 0 0 22,036 22,036 0
restated total fundsbrought forward 81,952 0 26,263 108,215 0 313,288
Net movement for year 3,290 0 64,795 68,085 (227,109)
Total funds carried forward 85,242 0 91,058 176,300 86,179

2

HUNGERFORD PAROCHIAL CHURCH COUNCIL BALANCE SHEET AS AT 31 DECEMBER 2025

Notes
Fixed asset investment
4
CURRENT ASSETS
Sundry Debtors
5
Bank balance
6
CURRENT LIABILITIES
Creditors and Accruals
Net current assets less current liabilites
Total net assets less liabilites
Represented by
St Lawrence General Fund
7
St Lawrence Restricted Fund
8
2025
2024
£
£
21,155
8,725
9,399
150,114
97,196
158,839
106,595
3,694
20,416
155,145
86,179
176,300
86,179
85,242
81,952
91,058
4,227
176,300
86,179
2025
2024
£
£
21,155
8,725
9,399
150,114
97,196
158,839
106,595
3,694
20,416
155,145
86,179
176,300
86,179
85,242
81,952
91,058
4,227
176,300
86,179
86,179
81,952
4,227
86,179

3

HUNGERFORD PAROCHIAL CHURCH COUNCIL NOTES TO THE 2025 FINANCIAL STATEMENTS

1 Accounting Policies

Basis of financial statements

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the FRS102 SORP

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law.

Fund accounting

Restricted funds represents (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund

Unrestricted funds are general funds which can be used by the PCC ordinary purpose.

Designated funds are general funds set aside by the PCC for use in the future. Designated funds remain unrestricted and the PCC will remove any surplus to other general funds.

Incoming resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable. Interest is accrued . All other income is recognised when it is receivable.

Resources expended

Grants and donations are accounted for when paid over or when awarded.. The Diocesan parish share is accounted for when due. Amounts received for a specific purpose are dealt with as restricted funds, all other expenditure is recognised when it is incurred and is treated as unrestricted funds.

Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with section 10(2)a and (c ) of the Charities Act 2011.

4

HUNGERFORD PAROCHIAL CHURCH COUNCIL

Notes to the 2025 Financial Statements

2 Incoming resources

Incoming resources
2025 2024
Unrestricted Designated Restricted
Funds Funds Funds Total
£ £ £ £ £
Voluntary giving
Planned giving standing order 8,329 0 0 8,329 6,004
Parish Giving Scheme 58,054 0 0 58,054 47,764
Collectons at services 9,135 0 0 9,135 10,007
Other voluntary receipts and donatons 11,408 0 17,840 29,248 32,982
Gif Aid recovered 6,131 0 1,745 7,876 9,399
Gif Aid recovered on Parish Giving 12,605 0 0 12,605 11,376
Fabric fund 0 0 0 0 240,175
Grants 700 0 0 700 0
Children and Youth Project Grant 0 0 8,225 8,225 825
Total voluntary giving 106,362 0 27,810 134,172 358,532
Actvites for generatng funds
Fundraising actvites 0 0 37,866 37,866 2,665
Concerts 1,628 0 0 1,628 0
Cofee receipts 687 0 0 687 599
Total from fund raising actvites 2,315 0 37,866 40,181 3,264
Income from investments
Interest 262 0 0 262 52
Dividends 0 0 53 53 0
Total investment income 262 0 53 315 52
Church actvites
Fees from wedding and funerals 9,621 0 0 9,621 4,129
St Lawrence Lunches 3,372 0 0 3,372 0
Trading actvites 104 0 0 104 50
Parish share rebate 1,657 0 0 1,657 0
Total Church actvites 14,754 0 0 14,754 4,179
Income from non charitable trading
Legacies 0 0 0 0 0
Total Incoming Resources 123,693 0 65,729 189,422 366,027

5

HUNGERFORD PAROCHIAL CHURCH COUNCIL Notes to the 2025 Financial Statements

3
Cost of generatng funds
Costs of fundraising actvites
Church actvites
Mission giving and donatons
Statutory fees
Parish share
Salaries
Payroll cost
Children and Youth Project expenses
Clergy and staf expenses
St Lawrence Lunches
Hospitality in church
Total Church actvites
Church expenses
Mission and evangelism costs
Printng and statonery
Worship supplies
Licences and Subscriptons
Childrens church
Kitchen costs
Minor repairs
Equipment maintenance
Organ maintenance
Music equipment
Insurance
Room hire
Light and heat
Water
Accountancy
Finance costs
Total Church expenses
Major capital expenditure
Major repairs to church
Total major capital expenditure
Total outgoing resources
2025
2024
Total
£
£
£
£
£
0
0
0
0
0
Unrestricted
Funds
Designated
funds
Restricted
Funds
2,720
0
0
2,720
68
3,707
0
0
3,707
1,982
74,065
0
0
74,065
69,219
3,504
0
0
3,504
3,421
546
0
0
546
0
100
0
0
100
0
6,899
0
0
6,899
5,838
3,099
0
0
3,099
0
478
0
0
478
0
95,118
0
0
95,118
80,528
488
0
0
488
488
559
0
0
559
2,130
911
0
0
911
896
577
0
0
577
656
356
0
0
356
9
1,388
0
0
1,388
778
540
0
0
540
4,237
5,398
0
0
5,398
1,380
1,093
0
0
1,093
2,076
0
0
0
0
2,204
5,347
0
0
5,347
5,638
110
0
0
110
0
7,146
0
0
7,146
5,532
94
0
0
94
94
400
0
0
400
400
931
0
0
931
770
25,338
0
0
25,338
27,288
0
0
0
0
485,320
0
0
0
0
485,320
120,456
0
0
120,456
593,136

6

HUNGERFORD PAROCHIAL CHURCH COUNCIL NOTES TO THE 2025 FINANCIAL STATEMENTS

4
Fixed asset invetment
Prior year valueaton at 1 January 2025
Unrealised loss for the year
Valuaton at 31 December 2025
5
Current assets
Debtors
Income tax recoverable
6
Cash at bank
NatWest current account
NatWest deposit account
7
St Lawrence General Fund
Unrestricted Fund
2025
£
22,036
881
21,155
8,725
49,852
100,262
150,114
85,242
85,242
2024
£
9,399
97,196
0
97,196
81,952
81,952

8 Restricted Funds

C&YP Fund
Denford Fund
Music Fund
Prior year Income
Expenditure
Transfer
2,235
0
65,676
(0)
0
67,911
0
22,036
53
(881)
(53)
21,155
1,992
0
0
(0)
0
1,992
Balance
at 1 /1/25
Balance at
31/12/25
4,227
22,036
65,729
(881)
(53)
91,058

7