THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BRANDON
Charity No: 1197073
Annual Financial Report
1[st] January 2025 – 31[st] December 2025
Parochial Church Council of Brandon
Statement of Financial Activities
For the period from 01 January 2025 to 31 December 2025
| Unrestricted | Restricted | Endowment | Total | Prior year | |
|---|---|---|---|---|---|
| funds | funds | funds | funds | total funds | |
| Income and endowments from: | |||||
| Donations and legacies | 28,283.54 | 16,745.59 | - | 45,029.13 | 52,055.54 |
| Income from charitable activities | 13,875.50 | 247.00 | - | 14,122.50 | 8,208.10 |
| Other trading activities | 11,242.77 | 88.00 | - | 11,330.77 | 9,216.61 |
| Investments | 2,792.32 | - | - | 2,792.32 | 4,613.51 |
| Other income | 4,120.19 | - | - | 4,120.19 | 500.00 |
| Total income | 60,314.32 | 17,080.59 | - | 77,394.91 | 74,593.76 |
| Expenditure on: | |||||
| Raising funds | - | - | - | - | 1,223.21 |
| Expenditure on charitable activities | 88,126.25 | 36,429.08 | - | 124,555.33 | 71,545.49 |
| Total expenditure | 88,126.25 | 36,429.08 | - | 124,555.33 | 72,768.70 |
| Net income / (expenditure) resources before transfer | (27,811.93) | (19,348.49) | - | (47,160.42) | 1,825.06 |
| Transfers: | |||||
| Gross transfers between funds - in | 18,140.52 | 10,792.71 | - | 28,933.23 | 8,703.22 |
| Gross transfers between funds - out | (20,852.55) | (8,080.68) | - | (28,933.23) | (8,703.22) |
| Other recognised gains / losses | |||||
| Gains/losses on investment assets | - | - | - | - | - |
| Gains on revaluation,fixed assets,charity's own use | - | - | - | - | - |
| Net movement in funds | (30,523.96) | (16,636.46) | - | (47,160.42) | 1,825.06 |
| Reconciliation of funds | |||||
| Total funds brought forward | 62,613.64 | 36,387.62 | - | 99,001.26 | 97,176.20 |
| Total funds carried forward | 32,089.68 | 19,751.16 | - | 51,840.84 | 99,001.26 |
| Represented by | |||||
| Unrestricted | |||||
| General fund | 13,090.34 | - | - | 13,090.34 | 20,009.44 |
| Designated | |||||
| Brandon Crafters | - | - | - | - | 128.15 |
| Cafe and Bar | 2,630.34 | - | - | 2,630.34 | 1,688.85 |
| Church Institute | 5,839.50 | - | - | 5,839.50 | 18,992.56 |
| Community Lunch (Desig) | 165.39 | - | - | 165.39 | - |
| Fabric (Desig) | 9,087.98 | - | - | 9,087.98 | 19,520.38 |
| Mens Breakfast (Desig) | 224.70 | - | - | 224.70 | 780.14 |
| Spy | 1,051.43 | - | - | 1,051.43 | 1,467.33 |
| Tiddlers (Desig) | - | - | - | - | 26.79 |
| Restricted | |||||
| Bells | - | 2,306.94 | - | 2,306.94 | 2,306.94 |
| Childrens & Families Worker | - | - | - | - | 15,000.00 |
| Christmas Events | - | 695.06 | - | 695.06 | - |
| Community Lunch Project | - | 87.69 | - | 87.69 | - |
| Fabric | - | 15,904.60 | - | 15,904.60 | 16,493.38 |
| Fees for Diocese | - | 247.00 | - | 247.00 | - |
| Hardship Fund | - | 509.87 | - | 509.87 | 540.42 |
| Mens Breakfast | - | - | - | - | 435.35 |
| Repair & Share Shop | - | - | - | - | 1,611.53 |
| Total funds | 32,089.68 | 19,751.16 | - | 51,840.84 | 99,001.26 |
(7 June 2026 10:41 am) Page 1 of 2
(7 3Ykn 10..41 P8 2 of2
Parochial Church Council of Brandon
Balance Sheet detailed
Current assets
Reserves
| As at 31/12/2025 As at 31/12/2024 |
|
|---|---|
| 100: Barclays - PCC c/a 103: CCLA - CBF a/c 107: Cash in hand 108: CAF Bank Total Current assets Net Asset surplus (deficit) Excess/(deficit) to date Z01: Starting balances Total Reserves |
2,986.46 269.85 45,514.54 98,731.41 - - 3,339.84 - |
| 51,840.84 99,001.26 |
|
| 51,840.84 99,001.26 |
|
| (47,160.42) 33,388.25 99,001.26 65,613.01 |
|
| 51,840.84 99,001.26 |
Represented by Funds
| General (Unrestricted) | 13,090.34 | 20,009.44 |
|---|---|---|
| Designated | 18,999.34 | 42,604.20 |
| Restricted | 19,751.16 | 36,387.62 |
| Total | 51,840.84 | 99,001.26 |
(7 June 2026 10:42 am) Page 1 of 1
Parochial Church Council of Brandon
Analysis of income and expenditure Selected period: 01 January 2025 to 31 December 2025
| Total General Designated Restricted Endowment This year Last year |
|
|---|---|
| Income and endowments from: Donations and legacies 01 - Service collections 02 - Planned giving 03 - Donations and grants 08 - Gift Aid Donations and legacies Totals Income from charitable activities 05 - Church Institute - lettings 06 - Church Insitute - other 10 - Fees for weddings, funerals etc Income from charitable activities Totals Other trading activities 07 - Fund raising 14 - Cafe and Bar Other trading activities Totals Investments 09 - Interest Investments Totals Other income 13 - Other income Other income Totals Income and endowments Grand totals |
2,089.25 - - - 2,089.25 2,477.85 10,492.38 - - - 10,492.38 10,528.00 7,362.45 1,864.16 16,745.59 - 25,972.20 28,225.55 6,475.30 - - - 6,475.30 10,824.14 |
| 26,419.38 1,864.16 16,745.59 - 45,029.13 52,055.54 - 3,037.50 - - 3,037.50 4,075.00 5,000.00 - - - 5,000.00 100.00 5,838.00 - 247.00 - 6,085.00 4,033.10 |
|
| 10,838.00 3,037.50 247.00 - 14,122.50 8,208.10 - - 88.00 - 88.00 621.71 2.50 11,240.27 - - 11,242.77 8,594.90 |
|
| 2.50 11,240.27 88.00 - 11,330.77 9,216.61 2,792.32 - - - 2,792.32 4,613.51 |
|
| 2,792.32 - - - 2,792.32 4,613.51 4,120.19 - - - 4,120.19 500.00 |
|
| 4,120.19 - - - 4,120.19 500.00 |
|
| 44,172.39 16,141.93 17,080.59 - 77,394.91 74,593.76 |
|
| Expenditure on: Raising funds 46 - Mission 48 - Events Raising funds Totals Expenditure on charitable activities 20 - Parish share 21 - Rector's working expenses/mileage 22 - Rector's telephone 23 - Church - insurance 24 - Church - electricity |
- - - - - 1,087.53 - - - - - 135.68 |
| - - - - - 1,223.21 43,335.00 - - - 43,335.00 21,000.00 220.76 - - - 220.76 2,777.19 1,008.68 - - - 1,008.68 1,088.80 2,902.74 - - - 2,902.74 2,703.93 527.34 - - - 527.34 605.03 |
(7 June 2026 10:43 am) Page 1 of 2
| Total General Designated Restricted Endowment This year Last year |
|
|---|---|
| 25 - Church - gas 26 - Church - general maintenance/repairs 27 - Administration 29 - Church Institute - electricity 30 - Church Institute - gas 31 - Church Institute - telephone 32 - Church Institute - cleaning 33 - Church Institute - administration 34 - Church Institute - repairs 36 - Fees - organist, verger, bellringers 37 - Church - organ, books & music 39 - Church - water & sewerage 41 - Upkeep of services 42 - Church Institute - equipment 43 - Church Institute - insurance 44 - Church Institute - water / sewerage 45 - Grants returned 47 - Community Support & Hardship 49 - Salaries and Pensions Expenditure on charitable activities Totals Expenditure Grand totals |
968.94 - - - 968.94 150.07 92.42 - 588.78 - 681.20 2,078.19 1,531.80 29.32 - - 1,561.12 2,370.92 - 2,199.33 - - 2,199.33 3,354.02 27.81 616.78 - - 644.59 (3,676.76) - 134.30 - - 134.30 258.79 - 179.92 10.98 - 190.90 221.45 - 27.19 - - 27.19 - - 979.27 12,065.30 - 13,044.57 1,209.97 150.00 - - - 150.00 50.00 1,775.34 - - - 1,775.34 496.64 513.41 - - - 513.41 173.68 6,521.77 9,560.04 5,104.45 - 21,186.26 15,487.93 - 548.87 3,529.02 - 4,077.89 4,774.88 - 1,935.16 - - 1,935.16 1,802.67 - 269.19 - - 269.19 257.78 - - 15,000.00 - 15,000.00 - - - 130.55 - 130.55 3,358.17 2,434.32 9,636.55 - - 12,070.87 11,002.14 |
| 62,010.33 26,115.92 36,429.08 - 124,555.33 71,545.49 |
|
| 62,010.33 26,115.92 36,429.08 - 124,555.33 72,768.70 |
(7 June 2026 10:43 am) Page 2 of 2
Total income for the year was £77,394.91 , an increase on the previous year's income of £74,593.76 . Regular planned giving remained stable throughout the year, with donations, grants and fundraising continuing to provide vital support for the church's ministry and community activities. Café and Bar income increased, while Church Institute lettings income was slightly lower than the previous year.
Total expenditure for the year was £124,555.33 . The principal reasons for the deficit were the payment of £43,335 Parish Share , compared with £21,000 in the previous year, together with over £13,000 of repairs to the Church Institute. The PCC also continued to invest in its charitable activities and community ministry throughout the year.
The PCC ended the year with total reserves of £51,840.84 . Cash balances reduced during the year as reserves were used to meet increased expenditure and project costs. Restricted funds remain available for specific purposes, including fabric work, bells, hardship support and other designated ministries.
The Trustees would like to thank everyone who contributes financially, volunteers their time, supports fundraising and helps sustain the church's worship, ministry and service to the wider community. Although this has been a financially challenging year, the PCC remains grateful for the generosity and commitment shown across the church family.
The Parochial Church Council of the Ecclesiastical Parish of Brandon Charity No. 1197073 26[th] May 2026
INDEPENDENT EXAMINER'S REPORT
Independent Examiner's report to the Parochial Church Council of Brandon (PCC) for the year ended 31st December 2025.
This report on the accounts of the PCC for the year ended 31st December 2025, which are attached, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and s.43 of the Charities Act 1993 ('the Act').
Respective responsibilities of the PCC and the examiner:
As members of the PCC, you are responsible for the preparation of the accounts; you consider that the audit requirement of the Regulations and section43(2) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations.
Basis of this report:
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 43(7)(b) of the Act and to be found in the Church Guidance, 2006 edition, issued by the Finance Division of the Archbishop's Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering 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 would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 41 of the Act; and
-
to prepare financial statements, which accord with the accounting records and comply with the requirements of the Act and the Regulations have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ms Lynette Rockell 7 Bulrush Crescent Bury St Edmunds Suffolk IP33 3ZE
28 May 2026