REGISTERED CHARITY NUMBER: 1190786
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2025
for
ALL SAINTS GRAYSWOOD PCC
ALL SAINTS GRAYSWOOD PCC
Contents of the Financial Statements for the Year Ended 31 December 2025
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 17 |
| Detailed Statement of Financial Activities | 18 to 19 |
ALL SAINTS GRAYSWOOD PCC
Reference and Administrative Details for the Year Ended 31 December 2025
| TRUSTEES | Revd F Gwynn Associate Priest, All Saints Grayswood |
|---|---|
| (Chair) | |
| Revd E Collins Assistant Priest, Haslemere & Grayswood | |
| Mrs J Holmes | |
| R J McLean Church Warden (Vice-Chair) | |
| A Ramsden Deanery Representative | |
| Miss A Wheeler Deanery Representative | |
| Mrs N Miller Treasurer | |
| Mrs T Garland Secretary | |
| Miss D Ramsden Church Warden (appointed 27.4.25) | |
| Mrs P Hollins-McLean | |
| D Hutton | |
| Mrs D Mordin (resigned 27.4.25) | |
| Mrs J White | |
| C Webb | |
| PRINCIPAL ADDRESS | The Church Office |
| All Saints Parish Church | |
| Grayswood Road | |
| Grayswood | |
| Surrey | |
| GU27 2DJ | |
| REGISTERED CHARITY NUMBER | 1190786 |
| INDEPENDENT EXAMINER | Knox Cropper LLP |
| Chartered Accountants | |
| Office Suite 1 | |
| Haslemere House | |
| Lower Street | |
| Haslemere | |
| Surrey | |
| GU27 2PE | |
| PRIESTS | Revd Fiona Gywnn, Associate Priest All |
| Saints Grayswood | |
| Revd Elaine Collins, Assistant Priest | |
| Haslemere and Grayswood. | |
| BANKERS | Lloyds Bank |
| Lewisham (309089) Branch | |
| PO Box 1000 | |
| BX1 1LT |
Page 1
ALL SAINTS GRAYSWOOD PCC
Report of the Trustees for the Year Ended 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
All Saints Church, Grayswood Road, Grayswood, Haslemere GU27 2DJ is part of the United Benefice of Haslemere (St Bartholomew and St Christopher) and Grayswood, in the Diocese of Guildford. All Saints Grayswood PCC is a charity registered with the Charity Commission (Registered charity number 1190786).
OBJECTIVES AND ACTIVITIES
Objectives and activities
All Saints PCC is responsible for co-operating with the Associate Minister Revd. Fiona Gywnn and Assistant Priest Revd Elaine Collins in promoting the parish of Grayswood the whole mission of the church - pastoral, evangelistic, social and ecumenical. Our vision statement is "For God, for one another, for the world ".
We seek to reach out to, and serve all who live in the village, as well as those who live beyond the parish boundary who are regular worshippers at All Saints, and to demonstrate God’s love and generosity in various ways. We compile, edit and print a monthly newsletter, The Grayswood Runner, which is delivered to every house in the village (370 copies), and through this we communicate both church and village activities. The Friends of All Saints (who fundraise for the maintenance of the church) organise various social fundraising activities, which attract members of the community who are not regular worshippers. The Open Gardens took place in June with over 500 visitors to the village. A sunflower challenge added to the display of flowers in the village. The weekly parent/carer and toddler group in the village hall and the monthly coffee, cake and chat in the village club continue to be well supported. Fi, our Associate Priest, is a Governor of the school, takes weekly assemblies and oversees the RE curriculum. Five services were held in the church this year including harvest, Christmas, the end of term school service and some individual RE lessons.
Our focus for 2025 was ‘Building hope in God alone’ as this reflects our church development plan. We continue to reach out to the local community, and the needs bank is well supported. A weekly email, including the newssheet, and the website are valuable sources of up to date information. Weekly services continue to be available on zoom for those unable to attend. There were increased numbers at the Christmas and Easter services. A family service celebrated the first Sunday of Advent and 50 attended (20 children). The Advent poem competition returned with daily poems posted on the village WhatsApp group and the church website.
Grantmaking
During the year we support three main missions, one in each quarter of the year. Crossways counselling (a local charity supporting those with mental health needs), Skillway (a local charity that provides vocational training workshops for young people), and CMS and our fourth quarter is changed each year. This year we again supported Christians Against Poverty as the PCC felt many continue to struggle with the cost of living. Each year we give a grant to Grayswood primary school, the school children are given a bible when they leave. In addition, we supported Water Aid and the Haslemere shop window competition at Christmas.
Volunteers
We would like to thank all the volunteers who work so hard to make our church the welcoming, friendly and caring community that it is.
Our housekeeping costs are covered by donations and fundraising events. The popular spring and Christmas fayres were well supported. We are grateful too to our buildings and grounds team who keep and care for the church and churchyard, and the volunteers who look after the Garden of Remembrance. We very much appreciate the Friends who financially support us in the maintenance and improvement of the church building and all who give generously during the year.
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ALL SAINTS GRAYSWOOD PCC
Report of the Trustees for the Year Ended 31 December 2025
ACHIEVEMENTS AND PERFORMANCE
Review of the year
There are 73 members on our electoral roll, 43 reside in the parish. 2025 was a revision of the roll.
The Church of England now records Worshipping Community, acknowledging that not everyone comes every Sunday. Our Worshipping Community increased slightly to 86 adults and 9 children and includes those who join us on our broadcast service via Zoom. We celebrated Easter with 104 worshipping in church (23 children) and a further 7 on zoom. Our Christmas services included Christingle: 42 (10 children), Crib Service: 163 (63 children), Christmas Eve: 34 (2 children), Christmas Day: 108 (14 children).
Almost all services were an increase on last year.
Our Mothering Sunday café church was attended by 71 (15 children) while the family advent service was attended by around 23 (17 children). School services – the children held five services in church, including harvest and Christmas services and some individual RE lessons. Rev Fi Gwynn continues to hold Weekly Assemblies. We held 4 weddings, 5 baptisms, 1 confirmation and 4 funeral services at church, 1 funeral service at the crematorium, 4 full burial and 1 burial of ashes.
Our PCC had six full meetings in 2025, which all began with a reading and prayer, and the APCM in April.
We include in our agendas, at most meetings, a main item of particular interest or challenge in addition to covering routine matters.
It was agreed at our January meeting our theme for the year would be ‘building hope in God alone’ as this remains central to our mission for the community we serve. The Church Development plan was revised this year facilitated by the Parish Needs Process, led by the Mission Enabler.
The fellowship offered through coffee and refreshments in the village hall after weekly services are much appreciated. Home group is well attended and with the Lent course provide an opportunity for fellowship and spiritual development. The website continues to be a source of information for events and services and provides a range of online content - recordings, meditations, sermons, intercessions, and children’s activities. Our prayer triplets have continued and a prayer chain, which is much appreciated, and each month we pray for a different area of our village.
Our logbook and terrier are kept up to date. Risk assessments are reviewed annually, and we continue to monitor our safeguarding responsibility.
FINANCIAL REVIEW
Financial review
Unrestricted funds
The total receipts on ordinary unrestricted funds were £65,840 (2024: £72,975), as detailed in the financial statements. This is a slight decrease in comparison to 2024. However, the PCC was extremely grateful to receive a legacy in the year amounting to £2,551 (2024: £17,000). Expenditure amounted to £95,256 (2024: £73,653), together with losses on Investments of £462 (2024: £259 gain). This resulted in net expenditure on unrestricted funds of £29,878 for the year.
As a result, the unrestricted fund totalled £101,537 at 31st December 2025, of which the PCC has designated £823 for specific purposes as shown in note 16 of the accounts.
Restricted funds
The PCC was extremely grateful to receive grants from the Guildford Diocese (£4,400) and Friends of All Saints (£8,840) during the year in respect of repairing the Chancel Wall and removal of trees in the Churchyard respectively. All of these grants had been fully utiised on the works at 31 December 2025 and no balance remained to be carried forward (2024: £Nil).
Reserves policy
It is our policy to invest our funds balances with the CBF Church of England Deposit Fund and there was £50,000 in this fund at the end of the year.
We aim to maintain a minimum of 3 months' expenditure within this fund. Reserves overall have decreased by the net deficit in the year of £29,878 to £101,537.
Designated funds
The Vicar's discretionary fund paid out £560 in 2025 for the purpose of making small grants to individuals facing hardship. This leaves £823 available for future assistance.
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ALL SAINTS GRAYSWOOD PCC
Report of the Trustees for the Year Ended 31 December 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Parochial Church Council of All Saints Church Grayswood (PCC) is a registered charity, number 1190786, and is controlled by the Church Representation Rules.
Recruitment and appointment of new trustees
The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and to stand for election to the PCC.
Organisational structure
The PCC operates through one committee and the following teams for ministry and mission (each with a co-ordinator) which meet independently. All teams are responsible to the PCC; all are about ministry (serving the people of God in many different ways) and all are about mission (joining in with God’s mission in the world in all its diversity).
Standing committee.
As the only committee required by law it has the power to transact the business of the PCC between meetings, subject to any directions given by the PCC. It is also responsible for forward planning, developing worship and corporate prayer.
Worship and Learning Teams
These teams co-ordinate music, prayer ministry, weekly house group and other study groups such as Lent and Advent, special services including family services.
Mission Teams
We have teams responsible for the newsletter to the village, the Autumn fair, special events and services, our regular toddler group and coffee morning, hospitality after the weekly service, special services or outreach events and an ‘Ideas Forum’.
Pastoral Team
The team includes three pastoral assistants responsible for the pastoral needs of the parish and welcoming newcomers.
Maintenance Teams
Care of the church building, contents and grounds.
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts and Reports) Regulations 2008. They 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 charity and financial information included on the charity's website.
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ALL SAINTS GRAYSWOOD PCC
Report of the Trustees for the Year Ended 31 December 2025
Approved by order of the board of trustees on 29 March 2026 and signed on its behalf by:
Revd F Gwynn - Trustee
Page 5
Independent Examiner's Report to the Trustees of All Saints Grayswood PCC
Independent examiner's report to the trustees of All Saints Grayswood PCC
I report to the charity trustees on my examination of the accounts of All Saints Grayswood PCC (the Trust) for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
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.
This report is made solely to the Trustees, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might carry out an Independent Examination of the financial statements in accordance with the General Directions given by the Charity Commissioners and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and Charity's Trustees, as a body, for our work, for this report, or for the opinions we have formed.
James Holland-Leader FCA
Knox Cropper LLP Chartered Accountants Office Suite 1 Haslemere House Lower Street Haslemere Surrey GU27 2PE
Date: 31 March 2026
Page 6
ALL SAINTS GRAYSWOOD PCC
Statement of Financial Activities for the Year Ended 31 December 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 58,022 Other trading activities 3 5,030 Investment income 4 2,788 Total 65,840 EXPENDITURE ON Raising funds 350 Charitable activities 5 Charitable 94,906 Total 95,256 Net gains/(losses) on investments (462) NET INCOME/(EXPENDITURE) (29,878) RECONCILIATION OF FUNDS Total funds brought forward 131,415 TOTAL FUNDS CARRIED FORWARD **101,537 ** |
Restricted funds £ 13,240 - - 13,240 - 13,240 13,240 - - - - |
2025 Total funds £ 71,262 5,030 2,788 79,080 350 108,146 108,496 (462) (29,878) 131,415 **101,537 ** |
2024 Total funds £ 63,748 5,615 3,612 72,975 59 73,594 73,653 259 (419) 131,834 131,415 |
|---|---|---|---|
The notes form part of these financial statements
Page 7
ALL SAINTS GRAYSWOOD PCC
Balance Sheet 31 December 2025
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 12 31,160 Investments 13 11,099 42,259 CURRENT ASSETS Debtors 14 3,858 Cash at bank and in hand 59,088 62,946 CREDITORS Amounts falling due within one year 15 (3,668) NET CURRENT ASSETS 59,278 TOTAL ASSETS LESS CURRENT LIABILITIES 101,537 NET ASSETS 101,537 FUNDS 16 Unrestricted funds TOTAL FUNDS |
Restricted funds £ - - - - - - - - - - |
2025 Total funds £ 31,160 11,099 42,259 3,858 59,088 62,946 (3,668) 59,278 101,537 101,537 101,537 **101,537 ** |
2024 Total funds £ 35,612 11,561 47,173 3,613 83,602 87,215 (2,973) 84,242 131,415 131,415 131,415 131,415 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29 March 2026 and were signed on its behalf by:
Revd F Gwynn - Trustee
Mrs N Miller - Trustee
The notes form part of these financial statements
Page 8
ALL SAINTS GRAYSWOOD PCC
Notes to the Financial Statements for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' 'true and fair view' provisions, together with the Financial Reporting Standard Applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)'.
The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value.
The Charity constitutes a public benefit entity as defined by FRS 102.
The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Donations, Legacies and Collections
Collections are recognised when banked by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on covenants or Gift Aid donations is recognised in the accounts when the gift is received. Grants and legacies are accounted for when the PCC is notified of its legal entitlement and the amount due is probable.
Other trading income
Parochial fees due to the PCC for weddings, etc. are accounted for on an event by event basis. Fundraising Activities are recognised when received.
Income from investments
Dividend and interest income are accounted for when received as is any income tax recoverable on such income.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Church Activities
The diocesan parish contribution is accounted for when paid. Any parish contribution unpaid at 31st December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost and 10% - 25% Per Annum
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ALL SAINTS GRAYSWOOD PCC
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES - continued
Tangible fixed assets
Office equipment - 25% on cost
Consecrated and beneficed property of any kind is excluded from the accounts by section 10(2) to (4) of the Charities Act 2011.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Part of the unrestricted fund which the PCC has, at their discretion, set aside for a designated purpose. Designated funds are also used where donors have expressed a preference without imposing a trust. The funds so designated remain unrestricted since the PCC can remove the designation at any time
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Investments
Investments are a form of basic financial investment and are initially recognised at their transaction value and subsequently measured at fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluations and disposals throughout the year.
Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value.
Current Assets
Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors, less provision for amounts that may prove uncollectible.
Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank.
2. DONATIONS AND LEGACIES
| Planned giving Donations Gift aid Collections and other giving Grants Mission Giving Legacies |
2025 £ 28,248 11,151 6,337 7,994 13,240 1,741 2,551 **71,262 ** |
2024 £ 29,004 1,864 7,420 6,613 - 1,847 17,000 |
|---|---|---|
| 63,748 |
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ALL SAINTS GRAYSWOOD PCC
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
2. DONATIONS AND LEGACIES - continued
Grants received, included in the above, are as follows:
| Guildford Diocese Minor Repairs Friends of All Saints 3. OTHER TRADING ACTIVITIES Fundraising events Fees 4. INVESTMENT INCOME CBF Investment Fund Income Deposit account interest 5. CHARITABLE ACTIVITIES COSTS Charitable |
Direct Costs (see note 6) £ 40,813 |
Grant funding of activities (see note 7) £ **5,451 ** |
2025 £ 4,400 8,840 13,240 2025 £ 2,267 2,763 5,030 2025 £ 321 2,467 2,788 Support costs (see note 8) £ **61,882 ** |
2024 £ - - - 2024 £ 3,891 1,724 5,615 2024 £ 314 3,298 3,612 Totals £ 108,146 |
|---|---|---|---|---|
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ALL SAINTS GRAYSWOOD PCC
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
6. DIRECT COSTS OF CHARITABLE ACTIVITIES
| Diocesan Parish Share Organist & Music Cost of Services Community/Ministry Rental of Village Hall 7. GRANTS PAYABLE Charitable The total grants paid to institutions during the year was CMS Haslemere PCC Grayswood School Skillway Crossways Counselling Water Aid Christians Against Poverty Children's Society RBL Poppy Appeal 8. SUPPORT COSTS Charitable |
2025 £ 30,208 739 2,763 3,805 3,298 40,813 2025 £ 5,451 as follows: 2025 £ 427 100 2,850 448 472 106 394 119 85 5,001 Expenditure Related Governance Finance to Church costs £ £ £ 279 47,534 14,069 |
2024 £ 29,136 1,275 1,724 3,450 2,602 38,187 2024 £ 6,126 2024 £ 506 100 3,687 484 390 - 467 - - 5,634 Totals £ **61,882 ** |
|---|---|---|
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ALL SAINTS GRAYSWOOD PCC
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
8. SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
Finance
| Finance | ||
|---|---|---|
| 2025 | 2024 | |
| Total | ||
| Charitable | activities | |
| £ | £ | |
| Bank charges | 279 | (14) |
| Expenditure related to church | ||
| 2025 | 2024 | |
| Total | ||
| Charitable | activities | |
| £ | £ | |
| Insurance | 3,048 | 2,932 |
| Church running expenses | 2,262 | 2,729 |
| Upkeep of Churchyard | 21,722 | 3,162 |
| Repairs and renewals | 16,050 | 2,838 |
| Depreciation of tangible fixed assets | **4,452 ** | **4,452 ** |
| **47,534 ** | 16,113 | |
| Governance costs | ||
| 2025 | 2024 | |
| Total | ||
| Charitable | activities | |
| £ | £ | |
| Administration | 13,469 | 12,582 |
| Independent examination | 600 | 600 |
| 14,069 | 13,182 |
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
10. STAFF COSTS
The average number of UK-contracted employees throughout the year, calculated on a full-time equivalent basis, was:
| Administration The costs of employing those staff were: Wages and salaries Social security costs Pension costs |
2025 No. 1 £ 9,749 47 - £9,808 |
2024 No. 1 |
|---|---|---|
| £ 9,485 9 - |
||
| £9,494 |
No employee earned more than £60,000 per annum (2024: £Nil).
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ALL SAINTS GRAYSWOOD PCC
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
10. STAFF COSTS - continued
The trustees were reimbursed £446 (2024: £2,652) for expenses during the year.
The key management personnel of the charity comprise the trustees. The total remuneration of key management personnel during the year was £Nil (2024: £Nil).
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 63,748 Other trading activities 5,615 Investment income 3,612 Total 72,975 EXPENDITURE ON Raising funds 59 Charitable activities Charitable 73,594 Total 73,653 Net gains on investments 259 NET INCOME/(EXPENDITURE) (419) RECONCILIATION OF FUNDS Total funds brought forward 131,834 TOTAL FUNDS CARRIED FORWARD 131,415 |
Restricted funds £ - - - - - - - - - - - |
Total funds £ 63,748 5,615 3,612 72,975 59 73,594 73,653 259 (419) 131,834 131,415 |
|---|---|---|
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ALL SAINTS GRAYSWOOD PCC
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
| 12. TANGIBLE FIXED ASSETS COST At 1 January 2025 and 31 December 2025 DEPRECIATION At 1 January 2025 Charge for year At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 13. FIXED ASSET INVESTMENTS MARKET VALUE At 1 January 2025 Revaluations At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 There were no investment assets outside the UK. 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Income tax recoverable Prepayments and accrued income |
Fixtures and Office fittings equipment Totals £ £ £ 46,072 693 46,765 10,460 693 11,153 4,452 - 4,452 14,912 693 15,605 31,160 - 31,160 35,612 - 35,612 Listed investments £ 11,561 (462) 11,099 11,099 11,561 2025 2024 £ £ 962 1,159 2,896 2,454 3,858 3,613 |
|---|---|
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ALL SAINTS GRAYSWOOD PCC
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors 16. MOVEMENT IN FUNDS Unrestricted funds General fund Vicar's Discretionary Fund TOTAL FUNDS Net movement in funds, included in the above are as Unrestricted funds General fund Mission Fund Vicar's Discretionary Fund Restricted funds Tree works and Wall Guildford Diocese TOTAL FUNDS |
follows: Incoming resources £ 64,099 1,741 - 65,840 8,840 4,400 13,240 79,080 |
At 1.1.25 £ 130,032 1,383 131,415 131,415 Resources expended £ (92,955) (1,741) (560) (95,256) (8,840) (4,400) (13,240) (108,496) |
2025 2024 £ £ 3,668 2,973 Net movement At in funds 31.12.25 £ £ (29,318) 100,714 (560) 823 (29,878) 101,537 (29,878) 101,537 Gains and Movement losses in funds £ £ (462) (29,318) - - - (560) (462) (29,878) - - - - - - (462) (29,878) |
|---|---|---|---|
Comparatives for movement in funds
| Unrestricted funds General fund Vicar's Discretionary Fund TOTAL FUNDS |
At 1.1.24 £ 129,959 1,875 131,834 131,834 |
Net movement in funds £ 73 (492) (419) (419) |
At 31.12.24 £ 130,032 1,383 |
|---|---|---|---|
| 131,415 | |||
| 131,415 |
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ALL SAINTS GRAYSWOOD PCC
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
16. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Movement | |
|---|---|---|---|---|
| resources | expended | losses | in funds | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 71,128 | (71,314) | 259 | 73 |
| Mission Fund | 1,847 | (1,847) | - | - |
| Vicar's Discretionary Fund | - | (492) | - | (492) |
| 72,975 | (73,653) | 259 | (419) | |
| TOTAL FUNDS | 72,975 | (73,653) | 259 | (419) |
Designated Funds
The Designated Funds represent monies set aside by the trustees to be used at their discretion. These consist of the Mission fund, from which collections for quarterly missions are paid, and the Vicar's discretionary fund for the purpose of making small grants to individuals facing hardship.
Restricted Funds
Guildford Diocese fund: This represents a grant received from the Guildford Diocese towards the cost of repairing the chancel wall.
Friends of All Saints Fund: This represents a grant received from The Friends of All Saints for the Upkeep of the Churchyard, specifically for the essential work identified for the removal of trees.
17. RELATED PARTY DISCLOSURES
Aggregate donations received without conditions from trustees amounted to £12,131 (2024: £9,799).
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ALL SAINTS GRAYSWOOD PCC
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
| INCOME AND ENDOWMENTS Donations and legacies Planned giving Donations Gift aid Collections and other giving Grants Mission Giving Legacies Other trading activities Fundraising events Fees Investment income CBF Investment Fund Income Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Fundraising events Charitable activities Diocesan Parish Share Organist & Music Cost of Services Community/Ministry Rental of Village Hall Grants to institutions Grants to individuals Ministry costs Finance Bank charges Expenditure Related to Church Insurance Carried forward |
2025 £ 28,248 11,151 6,337 7,994 13,240 1,741 2,551 71,262 2,267 2,763 5,030 321 2,467 2,788 79,080 350 30,208 739 2,763 3,805 3,298 5,001 450 46,264 279 3,048 3,048 |
2024 £ 29,004 1,864 7,420 6,613 - 1,847 17,000 63,748 3,891 1,724 5,615 314 3,298 3,612 72,975 59 29,136 1,275 1,724 3,450 2,602 5,634 492 44,313 (14) 2,932 2,932 |
|---|---|---|
This page does not form part of the statutory financial statements
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ALL SAINTS GRAYSWOOD PCC
Detailed Statement of Financial Activities for the Year Ended 31 December 2025
| Expenditure Related to Church Brought forward Church running expenses Upkeep of Churchyard Repairs and renewals Depreciation of tangible fixed assets Governance costs Administration Independent examination Total resources expended Net expenditure |
2025 £ 3,048 2,262 21,722 16,050 4,452 47,534 13,469 600 14,069 108,496 **(29,416) ** |
2024 £ 2,932 2,729 3,162 2,838 4,452 16,113 12,582 600 13,182 73,653 (678) |
|---|---|---|
This page does not form part of the statutory financial statements
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