The Parochial Church Council of the Ecclesiastical Parish of St Andrew Soham
TRUSTEES' REPORT AND ACCOUNTS
FOR THE YEAR ENDED
31 DECEMBER 2025
Registered Charity Number: 1196349
Page 1 of 16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2025
| CONTENTS | Pages |
|---|---|
| Trustees' Report | 5 |
| Independent Examiner's report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11 to 16 |
Page 2 of 16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2025
| INFORMATION | |
|---|---|
| Correspondence address | The New Vicarage |
| 27 The Oaks | |
| Soham | |
| Cambs | |
| CB7 5FF | |
| Vicar | The Revd Eleanor Whalley |
| Bankers | Barclays Bank Plc |
| Leicester | |
| LE87 2BB | |
| The CBF Church of England Funds, | |
| Senator House, 85 Queen Victoria Street, | |
| London, EC4V 4ET | |
| Independent Examiner | Sue Chase, Simple Solutions (Cambs) Ltd |
| Inspecting Architect | Stephanie Norris, Stephanie Norris Architects |
Page 3 of 16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2025
ADMINISTRATIVE DETAILS
| Ex Officio - Clergy | Eleanor Whalley | |
|---|---|---|
| Madeleine Albert | ||
| Elected | ||
| Ex Officio - Wardens | Mark Campbell | 22/05/25 |
| Diane Cole | 22/05/25 | |
| Elected | ||
| Ex Officio - Synods | Carol Weyman | 22/05/25 |
| Elected: | ||
| Elected members with a three-year term | John Cole | 22/05/25 |
| Margaret Fisher | 22/05/25 | |
| Susan Davies | 30/05/24 | |
| Carol Weyman | 24/03/23 | |
| Michelle Palmer | 24/03/23 | |
| David Tickner | 24/03/23 | |
| Elected/Appointed Officers of the PCC | ||
| Vice-chair | Mark Campbell | 22/05/25 |
| Treasurer | Mark Campbell | 22/05/25 |
| Secretary | Susan Davies | 22/05/25 |
| Parish Administrator | Margaret Fisher | 22/05/25 |
| Electoral Role Officer | Lynne Webb | 22/05/25 |
| Safeguarding Officer | Carol Weyman | 22/05/25 |
| Assistant Safeguarding Officer | Lisa Radcliffe | 22/05/25 |
| Data Protection ('GDPR') Officer | Margaret Fisher | 22/05/25 |
| Gift Aid Officer | Eleanor Whalley | 22/05/25 |
| Registered Finance Officer & Administrator | Gordon McGinley | 01/03/25 |
| Co-opted Members | Susan Potts | 22/05/25 |
| Susan Fletcher | 17/09/25 | |
| Ian Hill | 17/09/25 |
Page 4 of 16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2025
OBJECTIVES AND ACTIVITIES
We aim to serve our communities prayerfully, and to work together with friends within the church community and beyond, aiming to play our part in the building of God's Kingdom and helping people to experience God's love and grow as disciples of Jesus. We enjoy each other's company as we celebrate God's hope and life and the beauty of creation.
FINANCIAL REVIEW
Total unrestricted income for the year amounted to £106,059 (£71,830 in 2024). Corresponding expenditure totalled £85,114 (£74,372 in 2024). The Ministry Share request of £54,328 was paid in full. Costs for occasional offices increased to reflect the corresponding rise in fee income. Over all, the General Fund showed a surplus for the year of £23,220 (£2,198 in 2024).
Unrestricted income from pledged giving, collections and donations, including tax reclaimed, was £82,676 (£52,007 in 2024). Fundraising activities raised £4,473
The Restricted Fund (including the Restoration Project) showed income of £137,028 from grants, donations, fundraising and interest (£75,961 in 2024). Expenditure of £168,248 was incurred (£90,184 in 2024). A loan of £20,000 had been taken out with Cambridge Historic Churches Trust in 2023 to enable the restorations and £10,000 of this has been paid back to-date.
The performance of the Endowment Funds yielded a disappointing decrease in value of £5,126 (gain of £3,275 in 2024). No money was transferred out of these funds in 2025.
Restoration Project Update
In March 2025, Soham PCC was successful in securing a National Lottery Heritage Fund grant (£270k) and Historic England funding (£45k) towards the development stage of a large project to carry out extensive like-for-like repairs to the fabric of the church building (to include complete reroofing and high level timber and stonework repairs), as well as the installation of new heating and lighting, and other measures to improve the usability of the building and access for maintenance. Alongside preparation for the building works, plans for future engagement with local schools and the wider community, through skills workshops and heritage fairs, were also to be developed. Smaller funding contributions towards the total costs of £370k were identified from Pembroke College, Cambridge (as the lay rector with Chancel Repair Liability for 66% of repair costs to the chancel), VAT reclaim and the Church of England’s Net Zero Carbon Demonstrator Project.
The development stage includes the engagement of a full design team comprising the Quinquennial Inspection architect (as lead professional), a structural engineer, Mechanical & Electrical heating adviser, Quantity Surveyor and Health and Safety Adviser, as well as a Heritage Project Manager to develop the activity plan. Working with the Vicar and Sue Dickinson, the PCC’s volunteer Grants Consultant, this team has procured a number of specialist reports (including on the nave roof timbers, glazing, drainage, rainwater disposal capacity, rope access survey of the tower walls and a bats report) which have fed into the detailed design of all repair and new elements of the planned works.
By December 2025, the architectural plans had reached RIBA stage 3 and engagement plans had been tested at a Heritage Fair and a skills workshop for 12 Foundation Learning Tier students from Soham Village College, both in July. Expenditure to the end of December amounted to £140,798, of which £129,281 had been reclaimed from the various grant sources. Most grants are only payable on submission of invoices, so income will always lag behind expenditure, until the project is complete. The figures include a contingency sum which may not all be required, but it is anticipated that the balance of the expenditure will be incurred and the grants claimed by August 2026, when the Stage 2 grant application for the delivery phase is due to be submitted. The outcome will be known by December 2026 and, if successful, it is anticipated that works will begin on site in spring 2027 and will take approximately 18 months.
Principal Funding Sources
The regular sources of funds for normal operation are charitable donations from Church members, fund raising activities which bring in contributions from the wider community, statutory fees due from weddings and funerals, and interest and dividends from our investment holdings. We also receive an annual grant of 66% of Chancel insurance costs from Pembroke College Cambridge, our lay rector.
Investment Policy
St Andrew's reserves are invested with the CBF Church of England Funds, and in deposit accounts operated by the Diocese, which are reviewed regularly.
Page 5 of 16
Reserves Policy
The level of reserves that will be maintained will be sufficient to ensure the Church continues to function throughout the ensuing year. Unusual income, such as bequests and occasional unrestricted lump sums, for use in funding non-regular needs, are held in reserve as designated funds. The Charity aims to hold in excess of one year's worth of running costs (around £80k). At the year end the total funds held were £170,920 of which £24,612 were restricted funds, £123,088 were endowment funds, leaving free reserves of only £23,220
Principal Risks and uncertainties
The quinquenniel inspection of the Church in 2021 reiterated the need for very considerable and urgent restoration work to be undertaken as soon as funds became available to carry it out. The section 'Restoration Project Update' explains what we have done and where we are now.
PUBLIC BENEFIT
The Trustees, in setting their objectives, have had due regard to the public benefit guidance issued by the Charity Commission. Their specific objective is to promote in the ecclesiasctical parish the whole mission of the church. This is achieved through the provision of services of public worship, including the Occasional Offices (baptisms, weddings and funerals); the provision of other activities open to all members of the public and aimed particularly at those in need (eg. Jam Sandwich Club); making the church building available for use by external organisations whose activities are of direct public benefit, particularly to those in need.
PLANS FOR FUTURE PERIODS
We look forward to the coming year, and in particular to:
-
Continuing to develop the spiritual and pastoral life of the church and wider community,
-
Developing our wider-community links, including with other churches and fellowships, with our local foodbank, Soham's Schools and with residential/nursing homes,
-
Carrying out future heritage-related activities,
-
Continuing to work to bring in funds for both everyday running costs and large scale restoration work.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2025
INDEPENDENT EXAMINERS REPORT TO THE PCC of St Andrew, Soham
I report on the accounts for the year ended 31 December 2025 which are set out on pages 9 to 16 of the Financial Statements.
Respective responsibilities of the PCC and the Examiner
The Charity’s trustees 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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to
-
examine the accounts under section 145 of the 2011 Act,
-
follow procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act, and
-
state whether particular matters have come to my attention.
Basis of the 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 the PCC committee concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in a full audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent Examiners 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 the requirements
to keep accounting records in accordance with section 103 of the 2011 act, or, to prepare accounts
- which accord with these accounting records have not been met,
Or,
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 24-Apr-26
Sue Chase
Simple Solutions (Cambs) Ltd 5 Williams Close Great Gransden SG19 3QS
Page 8 of 16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2025
STATEMENT OF FINANCIAL ACTIVITIES
| Note 2a 2b 2c 2d Restoration project 2e Other income 2f 3a 3b Restoration project 3c 5 Net Income/(expenditure) 8 AT 1 JANUARY 2025 Charitable Activities NET MOVEMENT IN FUNDS AFTER TRANSFERS BALANCES BROUGHT FORWARD TOTAL FUNDS AT 31st December 2025 TOTAL RESOURCES EXPENDED Gains/losses on investment assets unrealised Transfer between funds Charitable Activities Other trading activities Investments TOTAL INCOMING RESOURCES RESOURCES EXPENDED Raising funds INCOMING RESOURCES Donations and legacies |
Unrestricted Restricted Endowment TOTAL FUNDS Funds Funds Funds 2025 2024 £ £ £ £ £ 82,676 3,068 - 85,744 56,291 17,222 - - 17,222 14,589 4,473 1,151 - 5,624 7,538 1,688 3,528 - 5,216 5,660 - 129,282 - 129,282 63,713 - - - - - |
|---|---|
| 106,059 137,029 - 243,088 147,791 475 50 - 525 793 84,639 11,458 - 96,097 76,745 - 156,741 - 156,741 87,017 |
|
| 85,114 168,249 - 253,363 164,555 (5,126) (5,126) 3,275 20,945 (31,220) (5,126) (15,401) (13,489) 76 (76) - - - 21,021 (31,296) (5,126) (15,401) (13,489) 2,198 55,908 128,214 186,320 199,809 23,220 24,612 123,088 170,920 186,320 |
Page 9 of 16
vestments 155.875 155,875 Deor¥ Cash at nand In hwwl L9 491J14 4554 ss, 6QiS4 NÉfAssm lig• R¢5tdd¢d Appra¥ed chU¢V 17 I4Ay 1026 The R•¥dElwnorlYI•ICh*l
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS
1. ACCOUNTING POLICIES
(a) Basis of preparation
The financial statements have been prepared under the historical cost convention. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their own accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006, and UK Generally Accepted Accounting Practice.
Going Concern Basis
The trustees consider that the going concern basis is appropriate as they consider the reserves levels to be sufficient to ensure that the trustees can meet their financial obligations for the next 12 to 18 months and on the basis the entity is a going concern.
(b) Funds
Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and which are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also treated as funds which have been given for a particular purpose and which are therefore not available for the general purposes of the PCC, but only for this particular purpose.
(c) Income
Income from planned giving and collections are recognised as received. Income tax recoverable on covenants or gift aid donations is recognised when the related income is recognised. Grants and legacies are recognised when the amount falls due. Rents and investments income are recognised when receivable.
(d) Expenditure
Expenditure is recorded when payable, and where unpaid at the year end are included as creditors.
(e) Fixed Assets
Consecrated property is not included in accordance with s.10(2)(a) and (c) of the Charities Act 2011. Assets listed in the Church inventory, which require a faculty for disposal, are inalienable property and not included in the accounts. For inalienable property acquired prior to 2015 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since January 2015 will be capitalised and depreciated in the accounts over their currently anticipated useful economic life where the cost is deemed sufficiently material.
(f) Investments
Investments are stated at market value.
(g) Taxation
The charity is an exempt charity within the meaning of Schedule 3 of the Charities Act 2011 and is considered to pass tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK Corporation Tax purposes.
Page 11 of 16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS
| a) Donations and legacies Pledged Giving: Offertory Tax reclaimable Collections Contactless donations (incl in donations now) Donations, grants and legacies b) Charitable activities Church activities: Wedding and funeral fees c) Other trading activities Fund raising events d) Investments Interest Dividends e) Restoration Project Grants f) Other income Other TOTAL INCOMING RESOURCES 2. INCOMING RESOURCES |
Unrestricted Restricted Endowment Funds Funds Funds 2025 2024 37,269 - 37,269 29,887 12,373 - 12,373 8,947 4,680 - 4,680 2,493 - 28,354 3,068 31,422 14,965 - - TOTAL FUNDS |
|---|---|
| 82,676 3,068 - 85,744 56,291 17,222 17,222 14,589 |
|
| 17,222 - - 17,222 14,589 4,473 1,151 5,624 7,538 |
|
| 4,473 1,151 - 5,624 7,538 1,688 3,528 5,216 4,319 - 1,340 |
|
| 1,688 3,528 - 5,216 5,660 129,282 129,282 63,713 |
|
| - 129,282 - 129,282 63,713 - - - |
|
| - - - - - |
|
| 106,059 137,029 - 243,088 147,791 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS
3. EXPENDITURE
| 3. EXPENDITURE | |
|---|---|
| 3a. Raising Funds Fundraising costs 200 Club prizes 3b. Charitable activities Ministry Share Vicar and curate allowances Church utilities Church Running Expenses Wedding & Funeral Fees Mission Giving Junior church Governance: Legal Fees & Accounts 3c. Restoration Project Fees & work carried out Loan repayment 4. Trustee Expenses NO PCC members claimed expenses TOTAL RESOURCES EXPENDED |
Unrestricted Restricted Endowment Funds Funds Funds 2025 2024 50 50 318 475 475 475 TOTAL FUNDS |
| 475 50 - 525 793 Unrestricted Restricted Endowment Funds Funds Funds 2025 2024 54,328 54,328 45,507 1,473 1,473 2,120 3,806 3,806 5,418 14,302 3,386 17,688 16,591 8,360 8,360 5,587 160 160 70 3,581 3,581 605 2,209 4,491 6,700 848 - TOTAL FUNDS |
|
| 84,639 11,458 - 96,097 76,745 156,741 156,741 87,017 - - |
|
| - 156,741 - 156,741 87,017 |
|
| 85,114 168,249 - 253,363 164,555 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ANDREW SOHAM FOR THE YEAR ENDED 31 DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS
5. Investments
| Value at 1st January 2024 Additions Capital withdrawal Interest and dividends Revaluation gain/loss Value at 31 December 2025 (TBA) Invested in: CBF Investment Funds CBF Deposit Funds Investments held by: General Fund Fabric Fund Sunday School Fund Bells and Tower Maintenance Fund 6. Debtors Tax recoverable Other Debtors & Prepayments 7. Creditors: amounts falling due within one year Trade Creditors (Electricity, gas, insurance, etc) Other Creditors & accruals Project Related Wedding Deposits 7a. Creditors: amounts falling due after more than one year Loan from Cambridgeshire Historic Churches Trust |
Unrestricted Restricted Endowment Total Funds Funds Funds 27,661 128,214 155,875 - (5,000) - (5,000) 3,372 3,372 (5,126) (5,126) |
Unrestricted Restricted Endowment Total Funds Funds Funds 27,661 128,214 155,875 - (5,000) - (5,000) 3,372 3,372 (5,126) (5,126) |
|---|---|---|
| - 26,033 |
123,088 149,121 |
|
| 26,033 | 123,088 123,088 26,033 |
|
| - 26,033 |
123,088 149,121 |
|
| 6,052 19,981 |
29,855 29,855 19,290 19,290 31,411 37,463 42,532 62,513 |
|
| - 26,033 |
123,088 149,121 |
|
| 2025 2024 £ £ 1,458 1,236 452 3,318 |
||
| 1,910 4,554 |
||
| 2025 2024 £ £ 2,384 924 136 13,685 16,305 - 300 300 |
||
| 19,124 14,909 |
||
| 2025 2024 £ £ 10,000 15,000 |
||
| 10,000 15,000 |
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8. FUNDS
The movements on the funds are:
| Restricted funds Flower Fund Sunday School Fund Bell & Tower Fund Fabric Fund Youth Work Fund Noticeboard & Communications Fund Hymn Book Fund Restoration Fund Mothers Union Project Management Fund Jam Sandwich Club Unrestricted funds : General Fund Endowment Funds: General Fund Sunday School Fund Bells and Tower Fund Fabric Fund |
Opening Balances at 01 Jan 25 Incoming Resources Outgoing Resources Transfers / Revaluations Balances Carried Forward 1,072 - (96) 976 9,129 1,319 (2,226) 8,222 17,928 3,103 21,031 8,767 834 (6,727) (61) 2,812 280 - (61) 219 493 - - 493 97 - - 97 16,258 - (716) (13,750) 1,792 986 - - - 986 - 130,433 (157,112) 13,735 (12,944) 900 1,340 (1,311) - 930 |
|---|---|
| 55,908 137,028 (168,248) (76) 24,612 |
|
| 2,198 106,060 (85,114) 76 23,220 |
|
| 2,198 106,059 (85,114) 76 23,220 |
|
| 31,098 (1,243) 29,855 32,719 (1,308) 31,411 44,303 (1,771) 42,532 20,094 (803) 19,290 |
|
| 128,214 - - (5,126) 123,088 |
|
| 186,320 243,087 (253,362) (5,126) 170,920 |
Restricted Funds consist of:
Flower Fund - donations and fundraising for the cost of flowers.
Sunday School Fund - donations and endowment fund income for the Sunday School .
Bells and Tower Fund - donations and endowment fund income for the maintenance and repair of the bells and tower.
Fabric Fund - donations and endowment fnd income for the upkeep and repair of the church fabric.
Youth Work Fund - Council Grant for youth work.
Jam Sandwich Club - grants received to fund a drop in session for families during school holidays.
Notice Board & Communications Fund - Grants received to allow church events to be publicised more widely.
Hymn Book Fund - donations for updating the hymn books and PA system.
Restoration Fund - donations made towards the costs of restoring the church building.
Project Management Fund - Donation received to support St Andrew's Church-based heritage-related project management activities.
National Churches Trust Fund - Grant received to support the efforts to combat the problem of roosting birds in the church roof. Mothers Union Fund - donation made for helping families in need.
Endowment Funds Consist of:
Page 15 of 16
General Fund - Cowell bequest the income from which can be used for general purposes and is taken directly to unrestricted income
Sunday School Fund - Peacock and Lyon bequests the income from which is to be used for the Sunday School and is each year included in the Sunday School restricted fund.
Bell and Tower Fund - Peacock bequest the income from which is to be used on the church bells and tower and is each year included in the Bells and Tower restricted fund.
Fabric Fund - Basil Slack Trust and Grace Norman bequest the income from which is to be used for the upkeep and repair of the church fabric and is each year included in the Fabric restricted fund.
9. BREAKDOWN OF NET ASSETS BY FUND:
| 9. BREAKDOWN OF NET ASSETS BY FUND: | |
|---|---|
| Investments Current assets Liabilities |
Unrestricted Restricted Endowment 2025 2024 Funds Funds Fund - 26,033 123,088 149,121 155,875 24,130 4,883 29,013 59,271 (910) (6,305) (7,215) (28,826) |
| 23,220 24,612 123,088 170,920 186,320 |
10. Trust Funds
The PCC acts as trustee for the Mrs Jill Clark and Train Explosion funds, with a value of £2087.08 and £740.09 respectively, which have charitable aims different to those of the PCC and are therefore not included in these accounts.
11. Estate of the late Diane Sue Wheeling
During 2024, the PCC received notification that St. Andrews Church, Soham, was named as one of the beneficaries of the state of Mrs Diane Wheeling. The estate was made up of UK and US assets, with the church being allocated 60% of the UK and USA assets; these are to be resticted for the use of repairs and maintenance of the building.
We are now reasonably confident that we will receive the USA assets during the course of 2026. The USA assets are investments made through two investment companies, Transamerica and Vanguard, and the value is estimated be be in the region of:
Vanguard : $1.18 million
Transamerica : $291k
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