CHRIST CHURCH SHAMLEY GREEN ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2025 REGISTERED CHARITY NUMBER: 1193694
MISSION STATEME Our aim is to have a central role in the lrfe of the Shamley Green community by prwding a Christian presence thtough witness and evangelism. prayer and worship, pastornl care and service to all, be they church-goer5 or not. Administrative information Christ Church is situated in the parish of Shamley Green in the Diocese of Guildford. The Parochial Church Council of the Ecclesiastical Parish of Christ Church, Shamley Green IPCCI is a charity registered with the Charity Commission registered charTty number 1193694. The address for correspondence is The Vicarage. Church Hill, Shamley Green. GUS OUD. The PCC members who have served from l January 2025 or from the date of appointment until the date of approval of this report are- Wicor The Reverend Sally Davies Churchwordens Mrs. Margaret Goodthild to 18 May 2025 Mrs. Penny Hi)dgson Loy representotives on the Deonerysynod.. Mr. Thomas Comwell Mrs. Janice Goldsmith Mrs. Margaret Goodchild Mr. Kevin Garvey lex ofkh) as a memiw of DiSan STrModl Mr. AntInY Robinson lex L)ffkio as a memberof DiLKegn Synodl Elerted117y members.. Mrs. Pauline Egerton Mrs. Margaret Goodchild from 18 May 2025 Mrs. Alison Harding Mr. Anthony Robinson Mr. Nicholas Rus5ell-Davis Mrs. Anne Taylorfrom IV May 2025 Mrs. Sue Willis Chair Vice Chair The Revend Sally Davhes Mrs. Margaret Goodchild to iv May 2025; Mrs. Pauline Egerton from 2nd June 2025 Hon. Treosurer Mr. Anthony Robinson Officers not on the PCC: Hon. Secretary Elertoral Roll Officer Heolth ondSofety Officer Sofeguording Officer {PSO) Accessibility Officer Miss Clare Stevens Mr. Roger Penny Mr. Neil Harding Mrs. Diane Savage Mrs. Margaret Goodchikl Bonker5 National Westminster Bank plc. Godalming The CBF Church of England. Cheapside. London Independent Ex17miner Mr5. Frances Whittall. l Jersey Cottages. Long Common. Shamley Green GU5 OTG, from 1° Marth 2024
The PCC members present their report with the financial statements (see separate document) of the charity for the year ended 31 December 2025. The PCC members have adopted the provisions of Accounting and Reporting by Charrties: Statement of Recommended Practite applicable to charities prepariftg their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191. The PCC have complied with the duty under sertion 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishop< guidance on safeguarding children and vulnerable adults). srRUCtURE, GOVERNAN AND MANAGEMEP The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council {Powersl Measure 1956 and the Church Representation Rules. The PCC was registered as a chartty with the Charity Commission on 4 March 2021. Members of the Council are either ex-officio or elerted by the Annual Parochial Church Meeting or at subsequent meetings of the PCC in accordance with the Church Representation Rules. The PCC operates through a number of committees. They meet between the full meetings of the Council. Standing Committee Thi5 is the only committee required by law. tt has powerto transact business of the PCC between its meetings, subject to any dirertions given by the Council. Fobnc Committee (including He(3tth & Sofrtyj Formulates and executes maintenance attiwties required to maintain the building structures and the fixtures and frttings of the church, the Jubilee Room and the Church Hall a5 well as the church grounds and car park in a safe and satisfactory lonE-tem condition- executes modifications to existing facilities and considers provision of new facilitie5 and services authorised by the PCC. Particular thanks go to Chris Sprague, Colin Jobson and Neil Harding for their work during the year which included a major upgrade of the wirin& switches and lighting in church. Please see the separate report for detsil5. Finance Committee Oversee5 the financial dimension of the work and management of Christ Church and assists the treasurer by monitoring income, expendtture and investments, budgetin& maintaining appropriate financial controls and co-ordinating stewardship through planned giving. Thanks to chair, John Page, Planned Giving Officer Nick Ru5sell-Davis and. of course, our dedicated and wise Treasurer, Tony Robinson. Please see the Financial Statements atthe end of this report for details. Funrtions comMee This committee wa5 disbanded ha1fv4ay through the year as not being necessary. Margaret Goodchild continued to coordinate our offertng of hospitality. Outword Giving Committee Makes recommendations to the PCC as to how our outward giving should be distributed, receNing suggestions from members of the congregation and taking note ofchorities which members ofour community have benefitted from or have some personal connection with, maintaining a balance between Christian and secular charities at home ènd overseas. and issues reports for the APCM and the Parish Magazine. In addition the Safeguarding Team, comprising the Vicar. Parish Safeguarding Officer and DBS Validator, meets at least once a temi and the Parbsh Magazine team meetsos and when necessary.
OBJECTIVES AND ACTIVMES The PCC has the responsibiltty of cooperating with the vicar. The Reverend Sally Davies, in promoting in the ecclesiastical parish the wholf mission of the Church, pastoral. social and ecumenical. It has responsibility for the maintenance of Christ Church. Shamley Green, rts Jubilee Room and Church Hall as well as the Churchyard. The PCC is committed to enabling as many people as F)ossible to worship in our church and to become part of our parish community at Christ Church. When planning our activities for the year. the vicar and the PCC have considered the Charity Commission's guidance on public benefit and. in particular. the specific guidance on charities for the advancement of religion. The PCC is committed to following national and diocesan guidelines and requirements for safeguarding childrerb and vulnerable adults. The vicar and the PCC welcome the congregation and the general public to all our activities. ACHIEVEMENT AND PERFORMAN Our thanks go to all member5 of the PCC. its tommtttees and officers for their considerable commitment, vision and action during the year on behalf of our church and congregation. The full PCC met six times during the year ft)r its ordinary meetings. Committees met between PCC meetings and Minutes of their deliberations were received and discussed by the full PCC. We are particularly grateful for the dedication and vision of churchwardens Margaret Goodchild and Penny Hodgson. The Reverends Gussie Walsh and Andrew Pearson, Treasurer Tony Robinson, PCC Secretary Clare Stevens, P50 Diane Savage and Accessibility Officer Margaret Goodchild togetherwith Health and Safety Officer Neil Hardin& Eledoral Roll and GDPR Officer Roger Penny, Chris Sprague, and the Finance and Fabric Committees. as well as the Magazine Team. In addition, Tony Robinson and Alison Harding have headed up our commitment to becoming an 'Eco Church., something which involves all areas of our church life and practice. The Reverend Gussie Walsh moved out of the parish in Juty and we held a special service at the end of August to celebrate her fNe years of ministry here. to thank her and Mark for their contribution to our lrfe, worship and fellowship and to wish them well for their new life in Petersfield. The Reverend Andrew and Mrs. Sheena Pearson had joined the church following retirement from the parish of Albury and Andrew receNed Permission to Officiate IPTOI from the Bishop in February after which he joined the ministry team. including providing service cover foi sal1$ annual leave. They had both already been helping with Messy Church and from September, Andrew became the new coordinator wwth Sheena as Leader. Safe8uardiDg PSO Diane Savage, DBS Validator Penny Hodgson and the vicar met regularly during the year to monitor all aspects of safeguarding. Diane presented a report to every meeting of the PCC including an update on DBS checks. training and national safeguarding requirements. Current safeguarding information with details of local organi5ations and charities is displayed in the church and both halls. Please See the separate report for details. We observed $3feguarding Surbday in November. raising awareness in the congregation. Worship. prayer and learning Church Attendance has continued to improve and average Sunday attendance sits around 41 adults while numbers for the seasonal services We much higher. Earlier times for key seasonal services have helped more people to attend them. Services of Holy Communion were held at 8am and 10am every Sunday and the reserved sacrament was taken to several members at home during the year. A full programme of services was offered for Lent, Holy Week and Easter, All Souls. Remembrance Sunday (followed by the Act of Remembrance of the Hogs Back Chapter at the war memorial),
Advent and Christmas. We changed our Palm Sunday service. femoving the outdoor procession and incorporating'music and Readings for Holy Weev into the eucharist. This was a beautiful and moving service which we agreed to repeat in 2026. We also held a Pentecost Praise non- eucharistic Se1 which was a joyful additton to the summer programme. Our thanks go to our team of sidespeople who set up for services. provide a warni weltome and clear away afterwards. together with those who ser4e at the altar, deliver readings. lead intercessions and provide refreshments. Especialthanksto Kevin Garveywho ensures oursupplies of wine. wafers. candles (including for seasonal celebrations) palm crosses et al are well provisioned and attends to all the candles in church. We are grateful to Claire Jenkinson for coordinating the arrangement of flowers in the church. together with a dedicated and creative team. and indeed for recruiting new members for the team. The decoration of the window sills for Harvest and Christmas was particularly fine. The Easter lilies celebrating those we love who have died filled the thurch with both beauty and scent: thanks to Val Band for both organisation and execution. Special arrangements for Mothering Sunday (together with posies distributed at the Fami SeICe1, All Sou15 and RerneMbran also elicited many appreciative comments from both regulars and visitors. •• Mu51C Rob Blythe. our Director of MUSFC. has not only supported and enriched our weekly worship but provided creative and inspirational input for the seasonal services. The robed choir have continued under his encouragement to lead the singing Sunday by Sunday, often including a communion arlthem or psalm. Meanwhile the extended choir has grown both in numbers and confidence. singing throughout the year at our seasonal services and feast days. Singer5 and congregation alike have enjoyed a wide range of music of varying styles. Rob also organised a second Big Hymn Sing which attratted many visitors a5 well as church members and raised significant funds for Dan's Fund for Bums: we have rebranded the event as 'Hymns and Pimm's. for 2026. Violinist Sarah McKenna also Joined us for 5peual occasions and a concertof Music and Readings for Autumn was mtKh enjoyed. <. Occosionol offices We celebrated three weddings and four infant baptisms. We took fve funerals or memorial services in church and two at the crematorium onlyi there were three full burials in the churchyard. Messy Church Messy Church. for frdmilies viith young children. was held at 4pm on the second Saturday each month during the autumn and spring tems. with average number5 of 21 adults and 17 children. The team. under coordinator Gussie Walsh to ju and Andrew Pearson from September, includes Sue Willis, Annabelle Ball and Florence Renew, joined in the autumn by Sheena Pearson, who do the preparation and planning for each session. induding many of the crafts. They are joined on the day by others who also provide and Serve refreshments and Neil Harding who manages the IT. The level of commitment and enthusiasm on the part of all the volunteers is wonderful to see. In the summer term a joint BBQ with Little Star5 was held which was gat fun as ever and a150 provided an opportunity for the families with whom Gussie had worked, and to whom she had prowded so much support. to offer their own thanks and farewells. As we are still unable to provide Sunday activities and worship suitable for children, outside of our seasonal Family Service5. Me55y Church is a Crucial part of our ministry.
•> Fomily Services FamiFy Services were held on Mothering Sunday. G(KMI Friday. Easter Day, Harvest Festival and Christmas Day. We also held a Crib Service on Christmas Eve which was well attended including Little Stars and Messy Church familie> Study und reflection Our informal'horne group< met regularty through0 the yearfor readin& Bible study. prayer and fellowship. offering a daytime and an evening group. A 5rnall 'explorers' group also met regularly to discuss matters of faith and theo108V. Communications %• New51etter ond webslte The vicar continued to circulate occasional newsletters which have proved helpful when there is nything to hi8hliEht or publicise and a good way of passing on necessary infom7ation to a wide group. Clare Stevens continued to manage the website and Facebook account. updating for the season5, worship and activities. induding community events: as she had to take a considerable period of sick leave. we are grateful to David Cameron for tskirg this on in her absence.. Pansh Moguzine We continued to produce and fund a monthly magazine as è print copy free of charge to all households in the parish. with spare copies available at the church. and online via our website. This represents a considerable amount of work on the part of editor Louisa Coughtrey. Karen Anderton who manages the advertising which largely covers the costs of publication, and Ginny Wicks, who coordinates the distribution, together with her willing team of distributors- we are hugely grateful to them all. The magazine provides an invaluable source of inft)rmation for our parish, including village organisation5. and is a key element of our outreach and communrty involvement as the parish church. Pastoral care, fellowship and outrath * Pa5torol CO and artivities Penny HodEson has continued to serve as our Pastoral Assistant visiting many parishioners at home. providing much appreciated support. She also brought her professional knowledge and experience to bear as cTr)rdiDator of Village Care and a trustee of Wonersh Untted Charities. A Vintage Tea Party and a Christmas lunch at the Bricklayers Arn were held particularly for senior members of our community. joined at the latter by rather more junior members- children from our church school who came to sing carols for us. enjoyed by them as much as by us. Little Stors Our Adult, Baby & Toddler Group continued to thrive with new families joining throughout the year. includinE several new babies. The children are brought by parents. a significant number of grandparents and some nannies. It Offe the opportunity to laX and compare experience with others while toys, games and crafts are provided forthe children. Sessions alway5 end with a Bible story, sonEs and a prayer. with vistts up to the church to gather around the Christmas Crib and Easter Garden after a little party in the hall and a teddy bear picnic at the end of the summer tem. All of this is huEely appreciated by both adults and children. Our thanks go to the whole team: Jan Cornwell. Margaret Gwdchild. Jan Goldsmith. Chris LintotL Madeleine Mannix. Gussie Walsh and the vicar. especially following Gussie's departure at the end of the 5ummerterm. Newcomers Alison Harding continued to coordinate a team of 'Good Neighbours. to report moves within the parish and deliver welcome packs. She presided over another very successful Newcomers, Party on Shrove Tuesday which was Much enjoyed by those who have recently moved into our village
as well as giving an OPFK)rtunty to village orKdnisations to network and promote their activities. Our thanks to her and her team of volunteers. Halls and LettinE5 Clare Steven5 continued to serve as our Letting5 Secretary. managing both enquirie5 and bookings until her Sick leave after which Margaret Goodchild took over to cover this aspect of our church life. The income helps to defray the cost of utilities and maintenance and it is good to see our halls put to use by local groups. The majority of regular bookings is for fitness groups, both in the Church Hall and Jubilee Room, albeit predominantly in the former. One-off bookings for meetings or social gatherings generalty use the Jubilee Room apart from children's parties which use the Church Hall.. Jubilee R(xim This room is used weekly for refreshments after our Sunday 10am Servi and for hospitality following seasonal services such as Harvest Festival, Al Souls and Carols by Candlelight, as well as for the fortnightly daytime Home Group. for a variety of other church meetings, including PCC. and for meetings of charitsble organi5ations in which church members are involved Iwonersh United Charities and Village Carel. Our month¥ Messy Church craft actrvities and refreshments also tske place in the room. •> Church Holl Our Little Stars Adult. Baby and Toddler group makes good use of the hall weekly. Fitness and Yoga classes have also used the hall for regular session& Schools Wonersh ondshomley Green C.E. V.A. Pninorykhool (WSGJ + We supwrted our church school with a donation from our OLrtward giving, as well as throuBh the considerable offerinE of time. skills and expertise by those of our church members who serye as governors - Anna Coughtrey and Kevin GaeV as PCC appointed foundation governors and Erin Bird who was reappointed as a diocesan foundatton govemor- alongside the churchwardens who ser¥e with the vicar as trustees. The Vicar took the morning act of worship fortnightly, alternating with the vicar of Wonersh and Blackheath with two assemblies for KS l and 2. She also facilitated class visits to the church. The 'Open the Book. team. a partnership between Wonersh. Bramley and Shamley Green parishes seThed by Pauline Egerton, Kevin Garvey and Julia Robin from our church. took weekly assemblies for Years R, l and 2 at WSG and Bramley Infant Sch¢x)l. These form part of the Bible Society programme and. as well as providing significant Biblical education, are greatly enjoyed by the children . Christ Church hosted the school Easter and Harvest SeIces. which are also attended by parent5 and grandparents. while the vicar and governors attended the Christma5 service at Wonersh. ongacre The vicar officiated at the annual Remernbran SeThTr. which was a150 attended by parent5 and members of the community.
CHRIST CHURCH, SHAMLEY GREEN ANNUAL REPORT FOR THE YEAR ÉNDED 31 DECEMBER 2025 FINANaAL REVIEW Financial position During the year to 31 December 2025 our total Income fell by £89,587 to £101.736 due to exPtiOnal Legacies of £69,048 and ftindraising for the rewiring of the church of £23,234 in the prior year. Unrestricted Planned Giving. collectM)ns and Income tsx 0Vered through Gift Aid continued the trend of a small decrease year on year. We are very grateful to all our donors and volunteers for their continued support particularly to the households who are paying their contribution5 through the Parish Gpiing scheme as this 15 helps to reduce the administrative work of the PCC and the Treasurer. The Parish Giving Scheme enables donors to 5impty adjust their giving by the annual increase in infiation. Our Expenditure. excluding major and minor works to our buiklings. increased by almost £5.(KK) as we incurred substantial costs in repairs and seryicing our garden maintenance equipment and tree roots removal and increased costs improving our choral contribution to our services. We have kept a watchful eye over our controllable costs to ensure that we do not exceed our budgets. Our largest expense, the payment of Parish Share to the Guildford Diocese, of £56.94412024- £56,166) goes towards the costs of our Ministry. Other significant expenses in 2025 were Organist fees and upkeep of the churchyard. Our Parish Share will increase by 6.0% to £S).305 in 2025. We have continued our Missionary and Charitable donations at IO% of Planned Giving. Details of our donations are shown in Note 7 to our Financial Statements. The market value of our investments held in funds managed by CCLA decreased durinE the year by £4,31612023 £512 increasel- The net resutt for the year was a defictt of £ 19.04312024 Surplus £47.485). The PCC has a duty to ensure that the fabric of the church and its surroundin8s are kept in a good state of repair and et the VaTiOUS health and safety standards. We have carried out regular seNice and maintenance of the church equipment and premises.
Reserves policy It is PCC policy to hold in reserves the equlvant of six months general operating costs. It is also policy to have reserves to tover our proposed capital works. The reserves of the PCC now stand at £170,414 exceeding twelve months of nomal expenditure costs and in excess of the amounts that the PCC regards as essential for its on%oing commitments. However. in holding reserve funds, the PCC is mindful of probable eptIonal expenses in the medium tem Such as repairs to the church and its organ. replarnent boilers. and a new area for the interment of cremated remains in the churchyard. The PCC invests its funds with the C8F Church of England Funds which are managed by CCLA Investment Management Limited. The above Funds are managed in accordance with the policies of the Church of England National Investing Bodies. We also have a deposit £5.186 with Churches Mutual Credit Union to help support their actr¥ities. These fund5 are invested for the long-term and are not expected to be required for at least 2 years. Risk Management The PCC members continue to keep the PCC'S activities under review. particularly regarding any risk5 which may arise from time to time and to monitor the effertiveness of the systems of control and supervision. The PCC has insurance policies in place to cover the major risks relating to property and activities and these are reviewed annually. The PCC Committees have reviewed the risks in their areas of interest and updated the risk profiles.
CHRIST CHURCH. SHAMLEY GREEN ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 STATEMENT OF PCC MEMBERS, RESPONSIBIUTIES The PCC members are responsible for Prepari the Annual RerM)rt and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales. the CharitiesAct 2011, Charity (Accounts and Reports) Regulations 2(MJ8 and the provisions of the trust deed requires the PCC members to prepare financial ststements for each financial year which grve a true and fair view of the state of affairs of the church and of the incoming resources and application of resources, includinE the income and expenditure. of the church for that period. In preparing those financial statements, the PCC members are required to Select suitsble accounting policies and then apply them consistently; obserye the methods and principles in the Charity SORP: make judgements and estimates that are reasonable and prudent: prepare the financial statements on the going concem basis unless it 15 inappropriate to presume that the charrty will continue in busines The PCC members are re5ponsibfe for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the tharity and to enable them to ensure that the financial statements comply with the Charities Act 2011. the Charity (Accounts and Reportsl Regulations 2CX)8 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the church and hence for takin8 reasonable Steps for the prevention and detettion of fraud and other irregularities. Approved by the PCC on 23 March 2026 and signed on its behalf by: The Reverend Sally Davies- Chair
INDEPENDENT EXAMINER'S REPORT TO THE PCC OF CHRisf CHUR(>I, SIIAMLEY GREEN Independent examinerfs report to the PCC of Chrlst Church. 5hamley Green I report to the charity PCC members on my examination of the accounts of the Christ Church, Shamley Green (the Church) for the year ended 31 December 2025. Responsibilitses and basis of report As the members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charttie5 Act 20111'the Act.). I report in respect of my examination of the Church'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 sertion 145{5)Ibl of the Act. Independent exarninerfs ststement 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 Church as required by section 130 of the Att: or the accounts do not accord with those records: or the accounts do not cornply with the applrcable requirements concerning the forn) and content of accounts set out in the Chartties (Accounts and Reports) Regulations 2CX)8 other than anv requirement that the èccounts give a tnse and fairview which is not a rnatter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drdwn in this report in order to enable a proper understandinE of the accounts to be reached. France5 Whittall l Jersey Cottsges Long Common ShamleyGreen Guildford, GU5 OTG March 2026 io
CHRI CHUR(11, SHAMLEY GREEN STATEMENT OF FINANaAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2025 2025 Totsl funds 2024 Total funds Unrestricted fund Restritted fund Notes INCOME Donations 78.367 2,029 80.396 103,999 Legacies 3371 3,3n 69,048 Total Donations and Legacie5 81.738 2,029 83,767 173,047 Charitable activities Church activities 4,925 4,925 5.776 Other trading activities 7.078 7,078 6.561 Investment income 5.939 Total 99,707 2,029 101,736 191,323 EXPENDITURE ON Raising fund5 518 518 429 Charitable activities Church activities 113?16 2.IY29 115.945 143,989 Total 114,434 116.463 144,418 Net Realised and Unrealised 8ains on investments INCOME/{DEFiaTI 14,3161 119.043) 14,316) 19,043 47,485 RECONCILIATION OF FUNDS Total funds brought forward 189A57 189,547 141,972 TOTAL FUNDS CARRIED FORWARD 170.414 170,414 189.457 li
CHRIST CHURCH. SHAMLEY GREEN BALAN SHEET AT 31 DEcEiBER 2025 2025 2024 Unrestricted fund Restricted fund Total funds Total funds Note5 FIXED ASSEts Investments 93248 93.248 97.487 CURRENT ASSErs Debtors 1.907 2.896 Cash at bank and in hand 76.738 76,738 91,060 78.645 78.645 93,956 CREDITOAS Amounts *alling due wrthin one year io 11,4791 11,479) 11,9861 CURRENT ASSErs 77.166 77,176 91,970 TOTAL ASS5 LESS CUftREr LIABILMES 170.414 170.414 189,457 NET ASS 170,414 170.414 189,457 FUNDS Unrestricted funds 170.414 189,457 TOTAL FUNDS 170,414 189.457 The notes form part of these financial statements The financial statements were approved by the PCC and authorised for issue on 23 March 2026 and Vre signed on its behalf by: Reverend Sally Davies- Chair Mr AntInY Robinson- Treasurer The notes form part of these fina[la1 ststements
CHRIST CHURCH, SHAMLEY GREEN NOTES TO THE ANANaAL STATEMENTS FOR THE YEAR EhDED 310ECEMBER 2025 I. ACCOUNTING pouaES BASIS OF PREPARING THE FINANaAL STATEMENTS The financTral statements ofthe charity. whith is a puIAic benefft entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities= Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191,. Financial Reporting Standard 102 The Financial ReFM)rting Standard applicable in the UK and Republic of Ireland, and the Charities Att 2011. The financial ststements 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. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body. or those that are informal gatherings of Church members. INCOME Planned givin& collection5 and donations are recognised when receNed. Income tax recoverable on gift aid donations is recognised when the donation is received. The amount of any outstanding tax claim is included in incoming resources and as a debtor in the Balance Sheet. Legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the arnount due and its ultimate receipt is probable. Funds raised from hall rentals, magazine advertisin& income and fund- raising events ore accounted for gross and are recognised when due. The parish magazine is published and distributed without charge. Investment income is accounted for vthen due and payable. Realised gains and losse5 on investments are recognised when investment5 are sold and unrealised gains and losses are accounted for on revaluatton at 31 December. GRANTS Revenue based government grants are recognised in income over the periods in which the church recognises the related costs for which the grant is intended to compensate. Where grants are receivable as compensation for expense5 already incurred or to provide immediate financial support with no future related costs grants will be recognised when they become receivable. 13
CHRIST CHUROI, SHAMLEY GREEN NOTES TO THE HNANaAL ATEmENTs FOR THE YEAR Efr4DED 310ECEMBER 2025 I. ACCOUNTING pouaE5- CONTINUED 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 clossified under headings that aggregate all cost related to the category. Grants and donation5 are accounted for vthen paid or when awarded. rf the award creates a binding obligation on the PCC. Grants offered subject to conditions which have not been met at the year*nd date are noted as a commitment but not accrued a5 expenditure. TAXATION The charity is exernpt from tsx on its charitsble artNities. FUNDS Restrirted Fund5 repsent donations or grants reived for a specific object. The funds may only be expended on the specific object for vthich they were given and any balance remaining unspent at the end of the year must be carried forward asa balan on that fund. General Fund5 represent thefunds of the PCC that are not subject to any special restrirtions regarding their use and are available for application to the general purpose5 of the PCC. INVEsfMEKrs Investments are valued at the market value at 31 December. TANGIBLE FIXED ASSETS Consecrated and beneficed property of any kind is excluded frorn the accounts in accordance with Settion 10121 (al and {c} of the Charities Act 2011. MovabEe church fumishings held by the Wicar and Churchvrdrdens on special trust for the PCC and which require a faculty for diskN)sal. are accounted for as inalienable property unless forming part of the consecrated property excluded from the accounts. They are listed in the Church's inventory which can be inspected at any reasonable time. Fof inalienable property acquired prior to 2(XX) there is insuffioent cost information available and therefore wch assets are not valued in the financial statements. No such assets have been acquired since 2L. AFI expenditure incurred in the year on movable church furnishings is written off. Equipment Used within the Church premises with a purchase price of £ 3,(M) or less is written off when the asset is acquired. The PCC owns no items with a higher purchase pri. 14
CHRIST CHURCH. SHAMLEY GREEN NOTES TO THE FINANaAL STATEMENTS. CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 2. DONATION AND LEGAaES Included are donations and legacies. as follows: 2025 2024 Unrestrtcted donations 78.367 78.495 Restricted donations 2,029 25,504 80396 103.099 Legacies 3,371 69,048 83,767 173,047 3. OTHER TRADING ACTIVITIES 2025 2024 Rent ofjubilee and Church Roorns Advertising 2.239 2,106 4.839 4.455 7,078 6,561 4. INVESTMENT INCOME 2025 2024 Dividends and interest from CBF investments 5,966 5,939 5.966 5.939 5. PCC MEMBERS, REMUNERATION AND BENEFrrs No remuneration was paid to any member of the PCC. PCC MEMBERS. EXPENSES No expen5e5 were paid to any member of the PCC for the year ended 31 December 2025 nor for the year ended 31 December 2024 other than reimbursement of purchases made on behalf of the church. but clergy members of the PCC have been -1MbUr5ed expenses not exceeding £1,67112024 £1.3941. 15
CHRIS[ CHURCH, SHAMLEY GREEN NOTES TO THE FINAIKIAL STATEMEp¥fs- CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 2024 COMPARATIVES FOR THE STATEMEKf OF ANANaAL AcnvmES Unrestrirted fvnd Restritted fund Total fvnds INCOME AND ENDOWMEpifs FROM Donations & legacies 147.543 25,504 173,047 Charitable activities Churth activities 5.776 5,776 Other trading activities 6.561 6.561 Investment income 5.939 5.939 Total 165.819 25,504 191,323 EXPENDITURE ON Raising thnds 429 429 Charitsble activities Church artivities 103,808 40,181 143,989 Total 104,237 410,181 144.418 Net gains on investments NET INCOMVIDEFicrr) 62,162 114,677) 47.485 RECONauATION OF FUNDS Total funds brought fonvard 141.972 141.972 Transfer from Unrestricted fund 114,6771 14,677 TOTAL FUNDS CARRIED FORWARD 189N57 189,457 16
CHRISTCHURCH, SHAMIEY GREEN NOTES TO THE FINANaAL STATEMENTS- CONTINUED FOR THE YEAR ÉNDED 31 DEMBER 2025 7. MISSIONARY AND CHAR ABLE GIVING 2025 2024 Amounts paid in the year were as follows: Alzheimer's Society Bishop of Guildford Lent Appeal Breast Cancer Now Charlie's Promise Christian Aid Crossroads care for Surrey Dementia Research UK Dreamflight Mercy Ships UK Phyllis Tuckwell Memorial Hospice Step by Step Torch Trust for the Blind The Leprosy Mission Wintershall Plays Wonersh & Sharnley Green Church of England School 8(X) 280 7(X) 7(X) 1.637 1,314 7Th) 7(Kl 7(Kl 7Q) 7CKI 700 8(K) 7,837 7.794 In addition, further donations were made to: Christian Aid Dan's Fund for Burns The Arbuthnot Hall The Children's Society The Royal British Legion WaterAid 164 575 73 582 766 570 625 500 2.029 2.270 17
CHiusf CHURCH. SHAMiEY GREEN NOTES TO THE HP4ANaAL STATEMEtUS- CONTINUED FOR THE YEAR EhDED 31 DECEMBER 2025 8. FIXED ASSET INVESTMEl¥t5 Listed MARK VAWE At l January2025 Retained Dividend Purchases, net of sales Revaluations 97.487 (4.316) 93.248 At 31 December 2025 BOOK VALUE At 31 December 2025 93.248 97,487 At 31 December 2024 2025 2024 The market value of investments at 31 December was: Churches Mutual Credit nn Ltd 5,186 50,932 5,109 53.053 2.294.4 Incorne shares In the (BF ChwthofEngJand lThEstmt Fd 12.239.2 Incorre Shares in the CBF Church of EnglandGk)bal Equity FWKI 37.130 39,325 93,248 97,487 9. DEBTORS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR 2025 2024 Income tax recoverable 1.140 767 1.766 1,130 2.896 Other debtor5 Other Debtors 1.907 18
CHRIST CHURCH. SIIAMLEY GREEN NOTES TO THE RNANaAL sfATEMEPIt5- CONTINUED FOR THE YEAR thDED 31 DECEMBER 2025 10. CREDITORS: AMOUNTS FALUNG DUE WtTHIN ONE YEAR 2025 2024 Accounts payable and accrued expenses 1,479 1,986 19
CHflISt CHURCH, SHAMiEY GREEN NOTES TO THE FINANCIAL 5TATEMEKfs. ClvED FOR THE YEAR Et4DED 31 DECEMBER 2025 2025 2024 INCOME AND ENDOWMEpirs Donations and legacies Planned Giving- Covenant and Gift Aid Planned Giving- Other Collections Income tsx recoverable Other donations Total Unrestritted donations 57.469 1.229 57.192 1,170 4.022 15.493 618 78,495 15,574 78367 Restricted Collections and Giving Restricted donations for rewiring Total Restricted donations 2.270 23,234 25,$04 Total donations Unrestricted and Restricted and grant 80.3% 103.999 Legacies 3.371 83.767 173.047 Other trading activlties Rent of Jubilee and Church Rooms Advertising Z.239 4.839 7.078 2,106 4,455 6,561 Investment income Dividends and interest from CBF investments 5.939 Charitable activities Harvest Festival Lunch and other events Fees 1.611 3.314 4.925 1,237 4,539 5,776 Total incomlng resour 101,736 191,323 20
CHRisf (IIURCH. SHAMLEY GREEN NOTES TO THE FINANaAL sfATEMENTS- CONTINUED FOR THE YEAR ÉNDED 31 DECEMBER 2025 EXPENDITURE Other trading activities Other fundraising expenses 518 429 Charitable activities Parish share Vicar's working expenses and vicarnge maintenan Church light. heat and water Insurance Church maintenance and cleaning Supplies for services. locums and Messy Church Organist's fees and choir expenses Organ and equipment repair and maintenance Churchyard upkeep Communications. website and sundry expenses Total running costs for services 56.944 3.799 3.059 1567 3,759 3,106 8.1 941 56,166 3,120 2,837 2,947 4.262 5.999 1.21X) 6,643 2.316 89.396 9.079 2,350 93.704 Parish magazine printing and Fstage Church room expenses Missionary and charitable givin8 4.594 993 7,837 4,390 738 7.794 Projectslminor Works Rewiring and electrical works Minor works 37,911 1.490 6.788 special and Restrirted fund gwing Total charitsble acti¥lties 2.029 115,945 2.270 143.989 Total resources expended 116.463 144.418 Net income before galns and105ses on investn*nts (14.727) 46,905 Realised and Unrealised recognised gains arbd losses Realised and Unrealised gains on inve51ments 14,3161 Net Incomel(Deficit} (19.0431 47.485 21