## 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 P￿8 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