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2025-12-31-accounts

Trustees’ Annual Report and Financial Statements

of The Parochial Church Council of the Ecclesiastical Parish of

St John’s Broadbridge Heath

St John’s Church, St John’s Hall, Church Road, Broadbridge Heath, RH12 3LD Registered Charity No. 1195316

For the year ended 31 December 2025

Contents:

Page 1 Trustees’ Annual Report 6 Financial Review 7 Structure, Governance and Management 9 - 19 Financial Statements 20 Independent Examiner’s Report Website: www.stjohnsbbh.org.uk Incumbent: The Rev’d Dr Mark Lavender Independent examiner: Mrs Marti Stenton ACA, Morris Palmer Limited, Barttelot Court, Barttelot Road, Horsham, West Sussex, RH12 1DQ Bankers: NatWest, 47 Carfax, Horsham, West Sussex, RH12 1FD CAF Bank, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ Kingdom Bank, Media House, Padge Road, Beeston, NG9 2RS

The PCC of St John’s Church Trustees’ Annual Report 2025

Aim and Purposes

St. John’s PCC has the responsibility of cooperating with the incumbent, the Reverend Doctor Mark Lavender, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The Parochial Church Council (PCC) is also specifically responsible for the maintenance of the Church building and church hall situated at Church Road, Broadbridge Heath.

We have a commitment to growth (both numerically and in Christian maturity) and see this happening through a number of different avenues namely through:

Covenant – our relationships with one another and with God

Community – our ability to gather as a church and local community and encourage one another

Children – our appeal to the younger generation and their families

Conference – our ability to gather together with other churches and partners to support one another in mission

Objectives and Activities

The PCC is committed to enabling as many people as possible to attend our church and to become part of our worshipping community at St. John’s. Our regular services take place at 8:30am and 10:30am every Sunday, the latter being accessible via a YouTube link which is sent via email to members of the church and others who cannot attend in person.

The PCC is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church. The trustees believe that the Church provides benefit to the public by:

It is important that we maintain the fabric of St. John’s church building and hall as well as future proofing our provision. Our immediate need is to replace the existing church windows. As such we are currently working with an architect and project management team in order to best ascertain the most cost effective and functional way to do this whilst creating future potential for the building and additional benefit to the congregation and wider community.

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Achievements and Performance (using our commitment to growth categories)

1. Covenant – our relationships with one another and with God

Church Services and meetings

During 2025, our Sunday morning services had an average attendance of 67 (70, 68,61) adults and 22 (26,22,18) children for the 10:30 service and 30 (30,30,28) adults for the early service. (The previous three year’s figures in brackets). This means an average of 97 adults and 22 children per week on average. The national Church of England* average is 43 adults and 7 children).

Our official Electoral role number was 139 (141,140,139) at the end of 2025. This is significant in that all members had to apply to rejoin the electoral role. (A new roll is prepared every sixth year).

We took 2 funerals in our church building in the last year (national average is 6) but no baptisms or weddings.

(*National figures only available for 2024)

Christmas services

These again attracted well over 600 individual attendances between the nativity service: 129 (148,123,81), carol service: 154 (141,137,122), christingle 193 (180,211,162), midnight communion: 56 (60,53,50) and Christmas Day: 109 (97,91,90). (Previous three year’s figures in brackets). They provided a real opportunity to celebrate Christmas as a community and to continue to establish good links and relationships within the village (particularly those who are not regular church-goers) with many attendees coming for their only service of the year at the Christingle service.

To put this in a national context the number of people attending St John’s at services on Christmas Eve and Christmas day was 358 compared to the national average of 134.

(Our Easter attendance was 166, compared to the national average of 68).

Home/Connect Groups

Over the last year we have begun to move from connect groups which are a seasonal opportunity to gather in small groups to take part in activities (both spiritual and for leisure purposes) to more permanent and intentional ‘home groups’ which happen year long and are weekly discipleship groups meeting in people’s homes for fellowship and worship. This is with the intention of ‘connecting’ people for a greater part of the year and to provide opportunities for pastoral care and friendship. Two new ‘home groups’ were started during 2025 taking the total of home groups in the church to seven.

Pastoral Care and Prayer

St John’s has a pastoral care team made up of eight people who meet regularly with the clergy to discuss and pray for individual needs of the church members and the community. The wider pastoral team involves a large number of others who contribute through visits, lifts, meals, phone calls and other practical help. The team ensure that St John’s is a safe church to be part of and that every individual is known and feels loved.

The church has a Prayer Chain which is coordinated by one individual in collaboration with the clergy and involves prayer requests being disseminated to members of the prayer team.

St John’s is careful to comply with GDPR as well as safe-guarding regulations in all of these contexts. In more complex situations, we are careful to signpost to professional organisations wherever appropriate, including regular updates to and from the safeguarding officer at all Pastoral Team, Standing Committee and PCC meetings.

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Staff and Volunteers

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. In particular, our churchwardens Jon Ogan and Andrew Edwards, our Treasurer Richard Garry and Assistant Treasurer Julia Robertson, our children and youth leaders, our worship leaders and our tech team alongside all of those who regularly cook, bake, clean and maintain.

Sarah Tombling continued to serve faithfully as our senior church Administrator during 2025 (her 21[st] year) and is due to step down in February 2026. Liesl Garry, has assisted with administration (particularly regarding the PCC) and acted as our safeguarding officer. During 2025 we also employed a youth worker (Harry Osborne-Cooper) to coordinate our Sunday youth work and youth outreach program. This should enable us to significantly increase our offer to this age group. We also share a youth leader with Horsham parish (Lee Buck) and St John’s contributes to his salary.

We also now have two trained Authorised Lay Ministers (ALM) – one in Care for Creation and the other in Pastoral Care - and a third in training.

2. Community – our ability to gather as a church and local community and encourage one another

BBH Wider Community

We hold monthly assemblies at the local primary school (Shelley School) and frequently invite individual classes and year groups to activities within the church building for faith-based projects, performances by music artists and curriculum teaching sessions. We have initiated a number of community-based collaborations with the school including carol singing and paired reading at the care home and waitering/hosting at our small weekly church café.

The vicar and a small, dedicated team visit two of the local independent living/care homes in the parish on a monthly basis to share communion, sing hymns, pray for residents, and to offer a space to listen to individual concerns. Two members of the Highwood Mill home now regularly attend Sunday services.

Every year on Remembrance Sunday we are joined by the uniformed young people’s groups (Beavers, Brownies, Cubs and Scouts) for a public act of remembrance at the village memorial where wreaths are laid by them and the local parish council.

Our church hall has continued to increase in use, with regular hall-hirers for community groups including WI, exercises classes, toddler group, puppy training, the local youth group as well as the regular village lunch, community café and other social events.

For the duration of 2025 we have taken part in a pilot project funded by Spurgeons to look at setting up Family Hubs in local churches to support local families. We have worked alongside another local church (St Mark’s) to share resources and good practice and are ready at the beginning of 2026 to launch a parenting course from our church hall in February as well as a counselling service later in the year.

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3. Children – our appeal to the younger generation and their families

St John’s currently has 78 children registered; with an average of 22 children attending the church per week. This puts us close to the top 95[th] percentile for all CofE churches where the National average number of children attending was 7 in 2024.

Our youth and children’s team organise a number of regular off-site activities and clubs, particularly for the youth (11-18), help us to retain good connections with other churches in Horsham and enable our young people to meet with others of their age group across the town of Horsham. One of the highlights of the year for the youth is a Diocesan-wide camp for all youth in the Diocese of Chichester at Plumpton Racecourse on the final weekend of May. We also hosted a primary-age pantomime as a gift to Shelley School in December and invited the local scout and brownie groups to join us on Remembrance Sunday. On 31[st] October we gave out 200 ‘bags of hope’ containing sweets and invites to Christmas services alongside hot chocolate and candyfloss to coincide with Halloween, an event which always brings families together in the village.

4. Conference – our ability to gather together and work with other churches and mission partners to support one another

We have continued to forge strong links with other churches across Horsham through the Churches Together network, for which the vicar is now a member of the Executive team. We regularly host combined services and prayer meetings and attend the local Deanery chapter. Two members of the PCC sat on the Deanery Synod this year. This provides the PCC with an important link between the parish and the wider structures of the church. The vicar meets monthly to pray with other church leaders in Horsham and the surrounding villages including those from other denominations (Catholic, URC, Baptist, Methodist and Free Church).

The vicar attended the National Leadership Conference for New Wine (a network of Charismatic Evangelical churches) in Harrogate. This was a great opportunity to keep updated with current theological and ecclesial matters but also to network with other church leaders. The vicar also attended the Diocesan Conference held in Canterbury for all clergy to receive instruction and teaching and various members of the church also attended a number of Christian festivals in Kent, Sussex and Somerset.

Harvest Supper

In October our Mission Team organised an evening meal in support of one of our mission families (see “Mission Partners” below) who live in Uganda and who presented their work to the church throughout the weekend at various services and gatherings.

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Mission Partners

The church has a Missions Team which meets regularly to discuss our giving as a church and ways to support a number of missionary families connected to St John’s, of which there are currently 6 (in Uganda, Greece, Panama, Brazil, the Middle East and the Netherlands) who each received around £1,800 during the year.

This year we have also financially supported Tearfund (£1,875); Embrace (£1,000); CSW (£600); FSW (Family Support Work in Sussex) (£1,875); and The Children’s Society (£500) through our mission tithe. Total giving from Restricted and Unrestricted funds was £17,600 for the year. (2024: £15,411)

We have organised various fundraising events during the year including breakfasts, suppers and a children’s mini market and a stall at the village Fete, which have raised further funds. These have included funds sent to Link to Hope (£140); Local foodbank (£56); Projects in Uganda (£1,311); Christian Aid (£515) and Projects in Brazil (£203). We also packed and delivered 36 shoeboxes for Link to Hope in November.

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Financial Review

Income and Expenditure

Income and expenditure is shown for the year ending 31 December 2025 and comprises total receipts of £263,284 (2024: £204,288). The PCC is very grateful to church members for their committed and sacrificial giving to support and finance the work at St John’s, particularly during these uncertain times.

Expenditure for the year was £167,655 (2024: 185,355) . The decrease over 2024 is mainly due to lower expenditure on the project to replace the church building windows and consider wider plans to improve the buildings on the Church site to support the mission of the charity. It is the aim of St John’s to manage its expenses carefully and remain thoughtfully mindful that our income is dependent on sacrificial giving.

Providing for Ministry

As a church we must fund our ministry costs. It comprises the largest expenditure of the PCC and for the year we paid £86,405 (2024: £83,074) to the Diocese for our share of all churches’ parish ministry costs (“ Diocesan Parish Share ” in the Financial Statements). This expenditure includes:

The regular cash payments to the diocese during the year are calculated after deducting income received from the Mitchell Trust of £24,580 (2024: £23,916) from the full cost shown above. These investments are managed by the diocese.

In 2025 the PCC contributed 103% of the costs allocated to this church to help cover the shortfall for other churches in the diocese.

Staff Costs

The PCC employs two administrators, on a part-time basis, who run the Parish office and a Youth Coordinator who also works part time. Other than this the Parish has no employees and all other roles within the Parish are voluntary.

Reserves Policy

It is PCC policy to maintain a balance on the general unrestricted funds (excluding property) which equates to approximately four months of unrestricted payments as contingency against unforeseen situations. We always held at least that amount both during and at the end of the financial year. At the end of 2025 we held £58,405 in the General Fund as our 2026 budget shows that our anticipated expenditure for the first four months is £58,400. At this time, it is PCC policy to transfer surplus general funds into our Renewal Fund for the furtherance of God’s work in the Parish and future building projects, including replacement of the deteriorating church windows. The PCC has also pledged to tithe 10% of total income during the year to Mission Giving. At the end of the year, £29,833 was transferred to our designated Renewal fund and £5,588 to our Mission Fund to complete the tithe for 2025.

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Structure, Governance and Management

St John’s Church, Church Road, Broadbridge Heath, RH12 3LD can be contacted via e-mail either directly to our incumbent: mark.lavender@stjohnsbbh.org.uk or via our administrator for other personnel: office@stjohnsbbh.org.uk

The PCC is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Council (Powers) Measure 1956. It is also registered with HMRC as a charity in order to reclaim gift-aid on donations.

In line with C of E regulations, members must be aged over 16 and on the Electoral Roll. All members of the church are encouraged to be on the Electoral Roll and thus eligible for election to the PCC.

The 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 plans to meet six times this year. Attendance is usually 85% or higher.

Since the last APCM, meetings were held on: 10[th] June, 16[th] September, 11[th] November 2025, 13[th] January and 10[th] March 2026. Meetings are currently planned for: 9[th] June, 15[th] September and 10[th] November 2026. The meeting dates are published on the church calendar.

Administrative Information

PCC membership for the period of this report

Ex-officio: Vicar Rev Dr Mark Lavender (Chairman) Assistant Minister Rev Brian New Churchwardens Jonathan Ogan Andrew Edwards (from May 2025)

Deanery Synod Representatives

Liz New Kate Discombe Andrew Scott (from May 2025) Elected: Richard Garry Treasurer Andrew Edwards Health & Safety Katie Carter Tim Carter George Dickson (from May 2025) Audrey Lee Karen MacDonald (until May 2025) Lyn McCarthy (from May 2025) Don Patience (from May 2025) Chris Robertson (from May 2025) Kat Smith (from May 2025) David Tombling

Ex officio: Barbara Storer

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Deanery Synod Reps and lay members are usually elected for a 3-year (renewable) term.

All elections are held at the APCM with nominations invited from the church family as vacancies arise. The PCC Secretary and Parish Safeguarding Officer during 2025 was Liesl Garry.

Sub-Committees:

In addition to the PCC, we have a Standing Committee, which also plans to meet 6 times each year (on alternate months to the PCC). Our Standing Committee primarily discusses business and finance issues so recommendations can be made to the PCC, leaving that group more time for discussion about the vision and mission of the church.

Members of the Standing Committee:

Vicar – Rev Dr Mark Lavender Assistant Minister – Rev Brian New Richard Garry, Treasurer Liesl Garry, Parish Safeguarding Officer Andrew Edwards, Health & Safety and Churchwarden (from May 2025) Jonathan Ogan, Churchwarden Julia Robertson, Assistant Treasurer

The PCC Secretary acts as SC Secretary.

DotCom – Vicar, Assistant Minister, Churchwardens and Administrators meet weekly to discuss logistics for the next few weeks and any general issues which have arisen, as well as providing support and praying for each other and church members.

The Trustees’ Annual Report was approved by the PCC and signed on its behalf by:

…………………………………………………………

Date: 28 April 2026

Rev Dr Mark Lavender, PCC Chairman

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St John's Church, Broadbridge Heath Statement of Financial Activities

For the year ended 31 December 2025

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Fund Fund/s Fund/s 2025 2024 Notes
£ £ £ £ £
Income and endowments from:
Donations and legacies 161,460 52,570 - 214,030 154,271
Charitable activities 828 185 - 1,013 6,942
Other trading activities 16,231 3,160 - 19,391 16,045
Investments 28,850 - - 28,850 26,930
Other receipts - - - - 100
Total income 207,369 55,915 - 263,284 204,288 2
Expenditure on:
Raising funds 61 250 - 311 177
Charitable activities 157,324 3,857 - 161,181 178,484
Other trading activities 6,163 - - 6,163 6,694
Other expenditure - - - - -
Total expenditure 163,548 4,107 - 167,655 185,355 3
Net gains (or losses) on investments - - 63,099 63,099 11,670 8
Net income or (net expenditure) 43,821 51,808 63,099 158,728 30,603
Transfers between funds - - - - - 7
43,821 51,808 63,099 158,728 30,603
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets - - - - -
Other gains/(losses) - - - - -
Reconciliation of funds:
Net movement in funds 43,821 51,808 63,099 158,728 30,603
Opening funds at 1 January 2025 188,916 27,630 469,535 686,081 655,478
Total funds carried forward 232,737 79,438 532,634 844,809 686,081
----- End of picture text -----

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St John's Church, Broadbridge Heath

Balance Sheet

For the year ended 31 December 2025

----- Start of picture text -----
Total Funds Total Funds
2025 2024 Notes
£ £
Intangible assets - -
Tangible assets 0 -
Endowed investments 532,634 469,535
Total fixed assets 532,634 469,535 8
Stocks - -
Debtors 9,655 4,579 10
Cash at bank and in hand 307,654 217,494
Total current assets 317,309 222,073
Creditors: Amounts falling due within one year (5,134) (5,527) 11
Net current assets or (liabilities) 312,175 216,546
Total assets less current liabilities 844,809 686,081
Creditors: Amounts falling due after more than one year - - 12
Provisions for liabilities - -
Total net assets or (liabilities) 844,809 686,081
The funds of the charity:
Endowment funds 532,634 469,535
Restricted income funds 79,438 27,630
Unrestricted funds 232,737 188,916
Revaluation reserve - -
Total unrestricted funds 232,737 188,916
Total charity funds 844,809 686,081 13
----- End of picture text -----

The financial statements for the year ended 31 December 2025, including the notes following, were approved by the PCC and signed on its behalf by:

.................................................

Rev Dr Mark Lavender, PCC Chairman

Date: 28 April 2026

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St John's Church, Broadbridge Heath

Notes to the Financial Statements

For the year ended 31 December 2025

1 Accounting policies

a Accounting convention

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)). The accounts, which cover a 12 month period from 1 January 2025 to 31 December 2025, present a true and fair view and the accounting policies adopted are those outlined below.

The financial statements have been prepared under the historical cost convention, modified to include investments at fair value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members.

b Funds accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes

Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects.

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaing unspent at the end of the year is carried forward as a balance on that fund.

Endowment funds - funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment

c Income and endowments

All income and endowments are accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.

Donations and legacies

Collections are recognised when received.

Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.

Gift aid recovered is recognised when the income to which it is attached is recognised.

Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC.

Charitable activities

Statutory fees for weddings and funerals are recognised when the office occurs.

Other trading activities

Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised when received.

Investment income

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

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St John's Church, Broadbridge Heath

Notes to the Financial Statements (continued)

For the year ended 31 December 2025

All other income

All other income is recognised in accordance with the above overall policy.

Gains and losses on investments

Realised gains are recognised when the investments are sold.

Unrealised gains and losses are accounted for on revaluation at 31 December.

d Expenditure

Expenditure is accounted for on an accruals basis and accounted for gross.

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.

Church Activities

The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 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.

e Fixed Assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.

Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements.

All expenditure on consecrated or beneficed buildings and individual items costing under £1,500 are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible assets, excluding freehold properites, over their expected useful lives. The rates generally applicable are:

----- Start of picture text -----
||| |---|---| |Land and Buildings|Nil| |Fixtures and Fittings|20%| |Audio visual equipment|33%| |Office Equipment|25%|

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

Investments

Investments are stated at market value at the balance sheet date.

f Current Assets

Amounts owing to the PCC at 31 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.

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St John's Church, Broadbridge Heath

Notes to the Financial Statements (continued)

For the year ended 31 December 2025

2. Analysis of income and endowments

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Fund Fund/s Fund/s 2025 2024 Notes
£ £ £ £ £
Planned giving (excl. tax refunds) 108,791 1,940 - 110,731 96,515
Planned giving (no tax refunds) 18,090 - 18,090 10,038
Loose cash collections 3,715 - 3,715 2,699
Sundry Donations 3,444 30,208 - 33,652 17,156
Gift Aid recoverable 27,420 5,142 - 32,562 27,233
Other income - -
Grants 15,280 - 15,280 630
Donations and legacies £161,460 £52,570 - £214,030 £154,271
Fees for weddings & funerals 828 - - 828 1,750
Fees for events 185 185 5,192
Charitable activities £828 £185 - £1,013 £6,942
Fundraising events 27 3,160 3,187 2,177
Church hall hiring fees 16,204 - - 16,204 13,868
Other trading activities £16,231 £3,160 - £19,391 £16,045
Bank & CBF deposit interest 4,270 - - 4,270 3,014
Mitchell Trust income 24,580 - - 24,580 23,916
Investments £28,850 - - £28,850 £26,930
Other receipts - - - - 100
Total income and endowments on all funds £207,369 £55,915 - £263,284 £204,288
----- End of picture text -----

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St John's Church, Broadbridge Heath

Notes to the Financial Statements (continued)

For the year ended 31 December 2025

3. Analysis of expenditure

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Fund Fund/s Fund/s 2025 2024 Notes
£ £ £ £ £
Stewardship costs - - - - 18
Costs of fundraising events 61 250 - 311 159
Cost of raising funds £61 £250 - £311 £177
Charitable grants and donations 17,100 500 - 17,600 15,411 4
Mission & evangelism costs 11,731 585 - 12,316 19,147
Diocesan parish share 86,405 - - 86,405 83,074
Clergy and other people's expenses 8,333 - - 8,333 5,409
Salaries and honoraria incl NI 12,291 - - 12,291 8,444 5
Upkeep of services 2,955 - - 2,955 2,770
Church running costs 12,738 - - 12,738 12,833
Youth and children's work 2,047 24 - 2,071 1,052
Church and hall maintenance and repair 1,801 - 1,801 238
Upkeep of church grounds - - - - 511
Bank charges 463 - - 463 256
Depreciation - - - - - 8
Governance 1,460 - - 1,460 1,364 6
Church repairs 2,748 2,748 27,975
Cost of charitable activities £157,324 £3,857 - £161,181 £178,484
Church hall running costs 6,163 - 6,163 6,694
Other trading costs - - - - -
Cost of other trading activities £6,163 - - £6,163 £6,694
Total expended on all funds £163,548 £4,107 - £167,655 £185,355
----- End of picture text -----

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St John's Church, Broadbridge Heath Notes to the Financial Statements (continued)

For the year ended 31 December 2025

4. Missionary and charitable giving:

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Fund Fund/s Fund/s 2025 2024 Notes
£ £ £ £ £
Overseas:
Tearfund 1,875 - - 1,875 1,775
Mission to seafarers 1,875 - - 1,875 1,775
Christian solidarity worldwide 600 - - 600 1,517
Sarah and Daniel Medeiros 1,875 - - 1,875 1,775
2 serve trust 800 - 800 1,775
IFES/UFM 2,375 - - 2,375 1,775
Watoto Choir - - - - 540
Mission Aviation Fellowship 1,725 - - 1,725 540
Operation Mobilisation 1,725 - - 1,725 -
Embrace 1,000 - - 1,000 1,315
Home:
Kintsugi Hope - - - - 50
The Children's Society - 500 - 500 -
Turning Tides - - - - 517
Soul Edge - - - - 540
Mande Family 1,375 - - 1,375
Family support work 1,875 - - 1,875 1,517
17,100 500 - 17,600 15,411
----- End of picture text -----

5. Staff costs

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Fund Fund/s Fund/s 2025 2024 Notes
£ £ £ £ £
Remuneration
Wages and salaries 12,291 - - 12,291 8,444
Employer social security costs - - - - -
12,291 - - 12,291 8,444
----- End of picture text -----

The average number of persons employed by the charity during the financial year was 2 (2024: 2). No employee received remuneration at the rate of £60,000 or more (2024: none).

6. Governance

6. Governance
Unrestricted
Restricted
Endowed
Total Funds
Funds
Fund/s
Fund/s
2025
£
£
£
£
Independent examination
1,460
-
-
1,460
Accounts production
-
-
-
-
1,460
-
-
1,460
7. Transfers between funds		 Total Funds
2024
Notes
£
1,364
-
1,364
Total Funds
2024
Notes
£
-
-
7. Transfers between funds
Unrestricted
Restricted
Endowed
Total Funds
Funds
Fund/s
Fund/s
2025
£
£
£
£
-
-
-
-
-
-
-
-

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St John's Church, Broadbridge Heath

Notes to the Financial Statements (continued)

For the year ended 31 December 2025

8. Fixed Assets

a) Investments

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds
Fund Fund/s Fund/s 2025 Notes
£ £ £ £
Market value 1 January 2025 - - 469,535 469,535
Disposals at carrying value - - - -
Purchases at cost - - - -
Net gains and revaluation - - 63,099 63,099
Market value 31 December 2025 - - £532,634 £532,634
----- End of picture text -----

The holdings of investments in shares at 31 December 2025 were: 3703.73 shares in the CBF Investment Fund and 26,072.72 M&G Charifund shares, both investments being included at valuation.

b) Tangible fixed assets

Cost or valuation
At 1 January 2025
Additions
Disposals
Revaluation
At 31 December 2025
Charge for impairment
At 1 January 2025
Additions
Disposals
Revaluation
At 31 December 2025
Net book amounts
At 31 December 2025
At 1 January 2025		 Freehold land
Audio visual
and buildings
equipment
£
£
-
3,091
-
-
-
-
-
-
-
3,091
-
(3,091)
-
-
-
-
-
-
(3,091)
-
0
-
-		 Office
Total fixed
equipment
assets
Notes
£
£
-
3,091
-
-
-
-
-
-
-
3,091
-
(3,091)
-
-
-
-
-
-
-
(3,091)
-
0
-
-

16

St John's Church, Broadbridge Heath

Notes to the Financial Statements (continued)

For the year ended 31 December 2025

9. Analysis of net assets by fund

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Funds Fund/s Fund/s 2025 2024 Notes
£ £ £ £ £
Fixed assets for church use 0 0 0
Investment fixed assets - - 532,634 532,634 469,535
Current assets (except cash) 9,305 350 - 9,655 4,579
Cash at bank and on deposit 228,085 79,569 - 307,654 217,494
Current liabilities (4,637) (497) - (5,134) (5,527)
£232,753 £79,422 £532,634 £844,809 £686,081
10. Debtors
Unrestricted Restricted Endowed Total Funds Total Funds
Funds Fund/s Fund/s 2025 2024 Notes
£ £ £ £ £
Income tax recoverable 7,049 212 - 7,261 2,824
Prepayments and accrued income 1,429 - 1,429 1,434
Other debtors 827 138 - 965 321
£9,305 £350 - £9,655 £4,579
----- End of picture text -----

11. Creditors: amounts falling due within one year

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Funds Fund/s Fund/s 2025 2024 Notes
£ £ £ £ £
Deferred income - - - - -
Accruals for utilities and other costs 4,498 50 - 4,548 5,527
Other creditors 139 447 - 586 -
£4,637 £497 - £5,134 £5,527
----- End of picture text -----

12. Creditors: amounts falling due after more than one year

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds Total Funds
Funds Fund/s Fund/s 2025 2024 Notes
£ £ £ £ £
Accruals for utilities and other costs - - - - -
Other creditors - - - - -
- - - - -
----- End of picture text -----

17

St John's Church, Broadbridge Heath Notes to the Financial Statements (continued)

For the year ended 31 December 2025

13. Statement of funds

----- Start of picture text -----
Opening Transfers, Balances
Balances other gains c/fwd
1 Jan 2025 Income Expenditure and losses 31 Dec 2025
£ £ £ £ £
Mitchell Trust 469,535 - - 63,099 532,634
Total of all endowed funds 469,535 - - 63,099 532,634
Fabric fund 15,813 - - - 15,813
Mission fund 854 1,135 (500) 1,489
Retreats (was Camp fund) 2,675 108 (252) 481 3,012
Renewal Fund 7,440 39,073 (2,998) 43,515
Pastoral (previously Tea and Fellowship) 178 280 (250) - 208
Womens Ministry 481 - - (481) -
Youth Coordinator - 15,000 - - 15,000
Youth and Children's work 189 319 (107) - 401
Total of all restricted funds 27,630 55,915 (4,107) - 79,438
General fund 45,368 207,369 (158,911) (35,421) 58,405
Renewal fund 113,125 - - 29,833 142,958
Fabric fund 24,203 (1,637) - 22,566
Mission Fund 3,900 - (3,000) 5,588 6,488
YP Bursary 675 - 675
Hardship Fund 1,645 - - - 1,645
Total of all unrestricted funds 188,916 207,369 (163,548) - 232,737
Total funds £686,081 £263,284 £(167,655) £63,099 £844,809
----- End of picture text -----

14. Transactions with PCC members and connected parties:

Mrs S Tombling, wife of Mr D Tombling, a trustee, received £5,567 for administrative services. (2024: £5,428) Mrs L Garry, wife of Mr R Garry, a trustee, received £3,626 for administrative services. (2024 £3,016) Mr G Dickson, a trustee, was employed to undertake Electrical work and was paid £949 (2024: £450) Mrs R Dickson, wife of Mr G Dickson, a trustee, was paid for her professional photography services £100 (2024: £150)

The PCC supported the vicar by paying Council Tax of £3,314 (2024: £3,264), water and environmental charges of £950 (2024: £586); decorating of the clergy house £785 (2024: £0) plus other regular reimbursement which includes travel, training, hospitality, telephone and broadband amounting to £3,273 (2024: £2,236) for the year.

There were no expenses paid to any of the other trustees.

The aggregate donations made by the charity’s trustees amounted to £48,930 (2024: £48,004). None of these carried any conditions on receipt.

18

St John's Church, Broadbridge Heath Notes to the Financial Statements (continued)

For the year ended 31 December 2025

15. Prior year Statement of Financial Activities comparative figures for this year

----- Start of picture text -----
Unrestricted Restricted Endowed Total Funds
Fund Fund/s Fund/s 2024
£ £ £ £
Income and endowments from:
Donations and legacies 144,168 10,103 - 154,271
Charitable activities 1,841 5,101 - 6,942
Other trading activities 14,128 1,917 - 16,045
Investments 26,930 - - 26,930
Other income 100 - - 100
Total income 187,167 17,121 - 204,288
Expenditure on:
Raising funds 18 159 - 177
Charitable activities 142,291 36,193 - 178,484
Other trading activities 6,694 - - 6,694
Other expenditure - - - -
Total expenditure 149,003 36,352 - 185,355
Net gains (or losses) on investments - 11,670 11,670
Net income or (net expenditure) 38,164 (19,231) 11,670 30,603
Transfers between funds - - - -
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets - - - -
Other gains/(losses) - - - -
Reconciliation of funds:
Net movement in funds 38,164 (19,231) 11,670 30,603
Total funds brought forward 150,752 46,861 457,865 655,478
Total funds carried forward 188,916 27,630 469,535 686,081
----- End of picture text -----

19

Independent Examiner’s Report

to the Parochial Church Council of the Ecclesiastical Parish of St John’s Church, Broadbridge Heath

I report to the members of the PCC on my examination of the accounts of the PCC for the year ended 31[st] December 2025 which are set out on pages 9 to 19.

Respective responsibilities of trustees and examiner

The PCC members are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that is required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’, and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect,

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Marti Stenton FCA

Morris Palmer Limited Barttelot Court Barttelot Road Horsham West Sussex RH12 1DQ

29 April 2026

20