Charity no. 1192616
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2025**
## **ST. MARY AND ST. EANSWYTHE CHURCH**
**CHURCH STREET FOLKESTONE KENT CT20 1SE**
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
|**CONTENTS**|**PAGE**|
|---|---|
|Report of the PCC|1 - 4|
|Independent Examiners' report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 - 14|
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **REPORT OF THE PCC FOR THE YEAR ENDED 31 DECEMBER 2025**
## **Administrative information**
The Parish of Folkestone, St Mary and St Eanswythe with St Saviour is in the Elham Deanery, in the Diocese of Canterbury with the Church of England. There are two places of worship, the Parish Church of St Mary and St Eanswythe in the town centre of Folkestone and the Chapel of St Augustine, 39/41 Dover Road, Folkestone which is shared with the Greek Orthodox Church of St Mark and St Fotini (though no _Anglican_ acts of worship took place there in the foregoing year). The former Parish Church of St Saviour, Canterbury Road was closed for worship as a Church of England parish church in the late 2010s and is now occupied by Harbour Church. The correspondence address is:
St Mary and St Eanswythe Church Church Street Folkestone Kent CT20 1SE sainteanswythe@gmail.com
## **Officers and professional advisers**
Members of the Parochial Church Council (PCC) are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. The PCC members are also the trustees.
PCC members who have served from 1 January 2025 until the approval date of this report are:
|Preist-in-charge|Revd Christopher Johnson|
|---|---|
|Churchwardens|Mr Tom Bertram and Mr Andrew Plested|
|Deanery Synod Rep|Ms Vicky Friedrich (elected 2023, retires 2026)|
|Elected Representatives:|Ms Jan Clarke (elected 2023, retires 2026)|
||Ms Jenny Coleman (elected 2023, retires 2026)|
||Ms Patricia Skelsted (elected 2023, retires 2026)|
||Ms Marilyn Edey (elected 2024, retires 2027)|
||Ms Catriona Hunter (elected 2025, retires 2028)|
||Ms Carol McBeath (elected 2025, retires 2028)|
|Co-opted|Ms Elaine Furminger (elected 2025, retires 2026)|
1
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **REPORT OF THE PCC - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025**
|**Standing Committee**|Priest-in-Charge|
|---|---|
||Vice-Chair|
||Churchwardens|
||Treasurer|
||Two members elected by the PCC (currently vacant)|
|**Independent Examiner**|Daniel Payne FCCA of Beresfords Chartered Certified Accountants|
|**Bankers**|Natwest|
||CCLA|
## **Structure, governance and management**
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 stand for election to the PCC. Customarily, the Chair of the PCC is taken by the Priest-in-Charge or by and elected Vice-Chair in their absence.
PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
The PCC meets regularly in order to fulfil its obligations. Matters are attended to by correspondence where necessary between meetings.
## **Aims and purposes**
St Mary and St Eanswythe with St Saviour PCC has the responsibility of co-operating with the priest-in-charge in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC works from the basis of ‘Worship: Community: Heritage’ as it seeks to focus its work and mission and has adopted a Mission Action Plan based around these three headings, in line with the wider mission strategy of the Diocese of Canterbury.
## **Objectives and activities**
The Church exists to make Jesus Christ known in Folkestone through worship, fellowship and mission. It looks to encourage its members and the people of the community of which it is a part, to realise their full potential as children of God. It also has the responsibility of maintaining the fabric of the Parish Church of St Mary and St Eanswythe, Folkestone a Grade II[*] listed building.
## **Review of achievements and performance**
There were 49 parishioners on the Church Electoral Roll at the time of the full revision in April 2025, 20 of whom are resident within the parish. One name was added during the year meaning a total of 50 by the end of 2025. The average weekly attendance in the parish was 53 adults and 6 under-16s. One adult and seventeen children were baptised. 13 children and 2 adults were Confirmed by Bishop Rose. Two weddings were held. There was one funeral in church, one at the crematorium and one graveside service at the cemetery.
2
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **REPORT OF THE PCC - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025**
## **Review of achievements and performance - continued**
The full PCC met six times during the year. Members of the PCC are on the St Augustine’s Joint Council which manages the St Augustine’s Centre together with representatives from the Greek Orthodox congregation there.
The church played host to a number of concerts, services and community events in 2025 to serve its mission and responsibilities as a parish church. Members of the church community regularly visit our church schools to provide acts of collective worship and the church has a particularly close relationship with St Eanswythe’s Church of England Primary School who visit weekly for Collective Worship and termly eucharists and other acts of worship in church.
The priest-in-charge has served as chaplain to the Town Mayor of Folkestone in 2025/26 and the church has discharged its function as the Civic Church of Folkestone with the Town Sunday service in June and the Town Mayor’s Schools Christmas Carol Service in December.
We are grateful to The Revd John Tomlinson and The Revd Ben Rutt-Field for their continuing contribution to the worship of the parish. Vicky Friedrich was licensed as a Lay Reader in September 2025. She helps at services, weddings, baptisms and funerals. We are grateful to Jenny Coleman for her work as treasurer; to Tom Bertram and Andrew Plested for their roles as Churchwardens. The PCC is also deeply grateful to the band of volunteers who give so generously of their time and resources in order to allow us to pursue the ministry and outreach that we do – sometimes unseen but always greatly valued.
## **Safeguarding duties and responsibilities**
Our Priest-in-Charge, Parish Safeguarding Officer, PCC Lead, and Parish Disclosure Officer work to ensure that our parish procedures, organisation and pastoral practices comply with our duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults. The action plan arising from the annual appraisal of these tasks is included below. The PCC has also begun to use the national Church of England Safeguarding Dashboard as a means of checking and recording its progress in expected tasks and implementation of good practice.
The duty of safeguarding is incumbent not just upon the PCC but upon the whole church community as we seek to protect all God’s people and to promote a safer church.
There are also statutory duties that the PCC must keep in good order and up to date, particularly in matters of policy, implementation, training and good practice in relation to safeguarding.
Having completed an annual review in preparation for the 2026 APCM, we have identified several areas which require attention and work over the coming year:
## **New parish safeguarding officer**
- The PCC has appointed Elaine Furminger as the Parish Safeguarding Officer with effect from March 2026. This role will require some work in getting the new PSO up-to-speed and to begin to respond to changes in good practice as they arise.
## **Training**
- All PCC members must have DBS checks (renewed every 3 years) and up-to-date training as required by the Church of England.
- Others who undertake specified roles will need to complete safeguarding training as specified by Church of England guidance.
- A log will be maintained of training and DBS checks.
3
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **REPORT OF THE PCC - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025**
## **Safeguarding duties and responsibilities - continued**
## **Policies and information**
- The policy folder will be kept updated and policies displayed in church or shared as required.
- Relevant safeguarding contacts and other required information will be displayed as required by current CofE guidelines.
## **Other matters**
- There is work to be done on risk-assessing our activities.
- Safer Recruitment Policy & Practice will be reviewed over the coming year.
- Our record-keeping practices are due for review (though any information held about Children’s Church participants is already reviewed annually).
## **Statement of the PCC's responsibilities**
The PCC is responsible for all parish finances, its management and control, including the appointment of a treasurer. While it may delegate some of its duties, this does not remove its legal responsibilities.
Charity law requires the PCC as trustees of the church to prepare an annual report and financial statements that give a true and fair view of the church’s financial activities during the year and of its financial position at the end of the year. The PCC is also required to ensure that these are subjected to an annual independent examination or audit and to present these to the APCM in accordance with the Church Representation Rules.
In preparing these financial statements, the PCC are required to:
- Select suitable accounting policies and apply them consistently;
- Make judgements and estimates that are reasonable and prudent;
- - State whether applicable accounting standards and statements of recommended practice have been followed subject to any departure disclosed and explained in the financial statements; and
- Prepare the accounts on a going concern basis unless it is inappropriate to presume that the church will continue in operation.
The PCC are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the church and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the church (other than the fabric and ornaments of the church for which the churchwardens have particular responsibility) and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on 24th April 2026 and signed on their behalf by;
....................................
## Revd C Johnson
4
## **Independent Examiner's Report to The Parochial Church Council of The Ecclesiastical Parish of**
## **St Mary and St Eanswythe with St Saviour, Folkestone**
I report to the PCC on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out on pages 6 to 14.
## **Responsibilities and basis of report**
As members of the PCC you are responsible for the preparation of the accounts in accordance with the Church Accounting Regulations 2006 ('the Regulations') and the requirements of the Charities Act 2011 ('the act')
I report in respect of my examination of the PCC's accounts carried out under 'the Regulations' and section 145 of the Act, and in carrying out the 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:
- **1** accounting records were not kept in respect of the PCC 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 applicable requirements concerning the form and content of the 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.
Daniel Payne FCCA Beresfords Chartered Certified Accountants 1-2 Rhodium Point Spindle Close Hawkinge Folkestone Kent CT18 7TQ
Date: 24th April 2026
5
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025**
|**Unrestricted**
**Funds**
**Note**
**2025**
**£**
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Incoming resources from donors
2(a)
47,822
Other voluntary incoming resources
2(b)
21,000
Incoming resources from operating activities
- to further the Council's objectives
2(c)
2,761
- to generate funds
2(d)
2,024
Income from investments
2(e)
3,519
Other incoming resources
2(f)
11,678
**Total**
**88,804**
**EXPENDITURE ON**
**Charitable activities**
Donations
3(a)
352
Activities directly related to the work:
-of the church
3(b)
83,350
Church support costs
3(c)
13,612
Governance costs: independent examiners fees
780
Unrealised (gains)/losses on UK investments
7
-
Realised (gains)/losses on UK investments
-
**Total**
**98,094**
**TOTAL INCOME/(EXPENDITURE)**
**(9,290)**
**Transfers between funds**
**-**
**TOTAL INCOME/(EXPENDITURE**
**after transfers**
**(9,290)**
**RECONCILIATION OF FUNDS**
**Balance Brought Forward**
**46,626**
**Funds introduced**
**102,633**
**Balance Carried Forward**
10
**139,969**|**Restricted**
**Funds**
**2025**
**£**
2,992
-
-
-
-
-
**2,992**
-
2,992
-
-
-
-
**2,992**
**-**
**-**
**-**
**-**
**5,575**
**5,575**|**TOTAL**
**2025**
**£**
50,814
21,000
2,761
2,024
3,519
11,678
**91,796**
352
86,342
13,612
780
-
-
**101,086**
**(9,290)**
**-**
**(9,290)**
**46,626**
**108,208**
**145,544**|**TOTAL**
**2024**
**£**
50,586
1,022
4,523
-
3,575
56,793|
|---|---|---|---|
||||**116,499**
-
128,231
14,367
-
-
-|
||||**142,598**|
||||**(26,099)**
**-**|
||||**(26,099)**
**72,725**
**-**|
||||**46,626**|
6
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **BALANCE SHEET AT 31 DECEMBER 2025**
|**Note**
**FIXED ASSETS**
Tangible assets
6
Investments
7
**CURRENT ASSETS**
Debtors
8
CCLA Deposit Fund
CCLA Deposit Fund
CCLA Deposit Fund
Natwest Current Account
Natwest Reserve Account
Natwest Planned Giving Account
Lloyds Churchwardens Account
**CREDITORS**
Amounts falling due within one year
9
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
Unrestricted funds
Restricted funds
**TOTAL FUNDS**
13|**2025**
**£**
-
2,000
801
1,872
5,633
28,368
3,700
2,757
45,131
780|**2025**
**£**
415
100,778
101,193
44,351
**145,544**
139,969
5,575
**145,544**|**2024**
**£**
-
-
-
-
40,215
6,411
-
-
46,626
-|**2024**
**£**
-
-|
|---|---|---|---|---|
|||||-
46,626|
|||||**46,626**|
|||||46,626
-|
|||||**46,626**|
These accounts were approved by the PCC on 24th April 2026 and signed on their behalf by;
.................................... Revd C Johnson
7
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **1. ACCOUNTING POLICIES**
## **1(a) Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with 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), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', the Charities Act 2011, the Trust Deed and the Church Accounting Regulations 2006. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
## **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
## **1(b) Funds**
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purpose of the PCC.
Restricted funds represent income that has been received on the condition it is for a particular purpose or purposes.
## **Incoming**
## **1(c) Voluntary income and capital sources**
Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the donation income is recognised.
Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.
## **1(d) Resources Used**
All expenditure is on an accruals basis and includes irrecoverable VAT.
Governance costs represents costs incurred as a result of the church's status as a charity.
## **1(e) Fixed assets**
All expenditure incurred in the year on consecrated or beneficed property or individual items of less than £1,500 are written off as incurred.
9
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025**
## **1(e) Fixed assets - continued**
Computer equipment is depreciated on a straight line basis over 5 years.
Investments are valued at market value at 31 December 2025.
## **2. INCOME**
|**NCOME**|||||
|---|---|---|---|---|
|**come from donors**
Service collection
Donations
Planned giving balance brought in
Gifts in kind
Grants|**Unrestricted**
**Funds**
**2025**
**£**
14,142
22,828
10,852
-
-
**47,822**|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
2,992|**Total**
**2025**
**£**
14,142
22,828
10,852
-
2,992|**Total**
**2024**
**£**
7,259
43,177
-
150
-|
|||**2,992**|**50,814**|**50,586**|
## **2(a) Income from donors**
**2(b) Other voluntary income**
|**ther voluntary income**|||
|---|---|---|
|Legacies and bequests|**Unrestricted funds**
**2025**
**2024**
**£**
**£**
21,000
1,022||
||**21,000**|**1,022**|
## **2(c) Income from operating activities: to further the Council's objectives**
Fees
|**Unrestricted funds**
**2025**
**2024**
**£**
**£**
2,761
4,523|**Unrestricted funds**
**2025**
**2024**
**£**
**£**
2,761
4,523|
|---|---|
|**2,761**|**4,523**|
- **2(d) Income from operating activities: to generate funds**
Other Fundraising activities
|**Unrestricted**|**funds**|
|---|---|
|**2025**|**2024**|
|**£**|**£**|
|2,024|-|
|**2,024**|**-**|
9
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025**
|**NOTES TO THE ACCOUNTS (CONTINUED)**
**FOR THE YEAR ENDED 31 DECEMBER 2025**|||||
|---|---|---|---|---|
|**2(e)**
**Income from investments**
Dividends received
Interest received
**2(f)**
**Other income**
Heating fund
Fabric fund
Organ fund
Concerts
Heritage centre
Widow's mite
Gift aid
Other income
**3.**
**EXPENDITURE**
**3(a) Donations**
Missionary and charitable giving:
**3(b) Activities directly related to the work of the church**
**Establishment costs:**
Organ Tuning & Repairs
Cleaning
Church Utilities
Insurance
Repairs & Maintenance
**Ministry costs:**
Diocesan parish share
Church Services
Clergy expenses
AV and presentation
Eanswythe found project
Miscellaneous|**Total**
**Total**
**2025**
**2024**
-
-
-
-
-
-
-
-
2,992
-
-
-
-
-
-
-
-
-
-
-
-
-
**2,992**
**-**
**Restricted funds**||**Unrestricted funds**
**Total**
**Total**
**2025**
**2024**
**£**
**£**
1,355
448
2,164
3,127||
||||**3,519**|**3,575**|
||||**Unrestricted funds**
**2025**
**2024**
**£**
**£**
-
16,808
-
27,566
-
618
-
2,485
-
2,502
-
2,562
7,634
-
4,044
4,252||
||||**11,678**|**56,793**|
||||**Unrestricted funds**
**2025**
**2024**
**£**
**£**
352
-||
||||**352**|**-**|
||||**Total**
**Total**
**2025**
**2024**
**£**
**£**
2,255
1,708
-
84
7,035
5,379
9,617
9,762
14,493
52,122
40,000
19,816
5,679
12,016
1,419
4,134
-
4,140
-
13,217
2,852
5,853
**Unrestricted funds**||
|||**-**|**83,350**|**128,231**|
9
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025**
## **3(c) Church support costs**
|**Church support costs**|||
|---|---|---|
|Printing, stationery & advertising
Computer software and maintenance costs
Licences and subscriptions
Telephone
Accountancy fees
Staff salaries
Bank charges
Depreciation
**STAFF COSTS**
Gross salaries, Employers NIC and Pension contributions|**Total**
**Total**
**2025**
**2024**
**£**
**£**
2,991
2,074
1,020
-
719
-
1,653
1,629
625
335
5,906
10,251
684
78
14
-
**Unrestricted funds**||
||**13,612**|**14,367**|
||**2025**
**£**
5,906|**2024**
**£**
10,251|
## **4. STAFF COSTS**
## **5. PCC MEMBERS' EXPENSES AND REMUNERATION**
PCC Members have been reimbursed for general expenses throughout the year.
The provision of the Vicar to work within the parish is enabled by the Church Commissioners and the Canterbury Diocesan Board of Finance. This is indirectly funded by the payment of the Ministry fund element of the Diocesan parish share. No other members of the PCC, or persons connected to them, received any remuneration.
9
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025**
## **6. TANGIBLE FIXED ASSETS**
|**Cost or valuation**
As at 1 January 2025
Additions
As at 31 December 2025
**Depreciation**
As at 1 January 2025
Charge for the year
As at 31 December 2025
**Net Book Value**
As at 31 December 2025
As at 31 December 2024
**K INVESTMENTS**
Market value as at 1 January 2025
Net investment gains/(losses)
Valuation as at 31st December 2025 brought into accounts
Market value as at 31 December 2025|**Unrestricted**
**Funds**
**£**
-
-
99,876|**Computer**
**Equipment**
**£**
-
429|**Total**
**£**
-
429|
|---|---|---|---|
|||**429**|**429**|
|||-
14|-
14|
|||**14**|**14**|
|||**415**|**415**|
|||**-**|**-**|
|||**Restricted**
**Funds**
**£**
-
-
902|**Total**
**£**
-
-
100,778|
||**99,876**|**902**|**100,778**|
## **7. UK INVESTMENTS**
9
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025**
## **8. DEBTORS**
|Other debtors
Prepayments and accrued income
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITH IN ONE YEAR**
Creditors
Accruals|**2025**
**£**
-
-|**2024**
**£**
-
-|
|---|---|---|
||**-**|**-**|
||**2025**
**£**
-
780|**2024**
**£**
-
-|
||**780**|**-**|
## **10. MOVEMENTS IN THE YEAR ON FUNDS**
|**Balance at**|**Balance at**|**Incoming**|**Outgoing**|**Fund**||**Balance at**|**Balance at**|
|---|---|---|---|---|---|---|---|
||**01.01.25 **|**Resources**|**Resources**|**Brought In**|**Transfers**|**31.12.25**|**31.12.24**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**||||||||
|General Funds|46,626|88,804|(98,094)|84,943|-|122,279|46,626|
|Designated Fund - General Fabric Fund|-|-|-|14,933|-|14,933|-|
|Designated Fund - Churchwardens Acc|-|-|-|2,757|-|2,757|-|
|**Total unrestricted funds**|46,626|88,804|(98,094)|102,633|-|139,969|46,626|
|**Restricted Funds**||||||||
|The Vera & Leslie Vale Memorial Fund|-|-|-|902|-|902|-|
|Pipe Organ Fund in Memory of F Nicko|-|-|-|2,000|-|2,000|-|
|Pilcher Bible Fund|-|-|-|801|-|801|-|
|Music & Choir Fund|-|-|-|1,872|-|1,872|-|
|Listed Place of Worship Grant|-|2,992|(2,992)|-|-|-|-|
|**Total restricted funds**|-|2,992|(2,992)|5,575|-|5,575|-|
|**Total funds**|**46,626**|**91,796**|**(101,086)**|**108,208**|**-**|**145,544**|**46,626**|
## **11. UNRESTRICTED FUNDS**
## **General funds**
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purpose of the PCC.
## **Designated Fund - General Fabric Fund**
This fund is to be used for fabric repairs to the church.
## **Designated Fund - Churchwardens Account**
This fund is to be used for relief for the poor at the churchwardens discretion.
## **12. RESTRICTED FUNDS**
The Vera & Leslie Vale Memorial Fund is to go towards interior fabric work.
The Pipe Organ Fund is restricted to any works on the pipe organ.
The Pilcher Bible Fund is to go towards bibles for St Eanswythe School.
The Music & Choir Fund (Sidney Pink Fund) is for funding any music and choir activities at St Eanswythe Church.
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## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY AND ST EANSWYTHE WITH ST SAVIOUR, FOLKESTONE**
## **NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025**
## **13. ANALYSIS OF NET ASSETS BY FUND**
|**Fixed assets**
Tangible fixed assets
Investments
**Current assets**
**Current liabilities**
**Fund balance**|**Unrestricted**
**Fund**
**£**
415
14,933
37,701
(780)
**52,269**|**Restricted**
**Funds**
**£**
-
902
4,673
-|**Total**
**2025**
**£**
415
15,835
42,374
(780)|**Total**
**2024**
**£**
-
-
46,626
-|
|---|---|---|---|---|
|||**5,575**|**57,844**|**46,626**|
## **14. CONTINGENT LIABILITY**
There is a historic underpayment of the parish share which the church are encouraged to try and settle rather than it being demanded. The amount of the liability as at 31st December 2025 stood at £1,203.54.
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