Ch•rfty r•glstrAtlon nurnber 1205387 IETrgland and Wale•l ALL SAINTS SOUTH MERSTHAM ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Caladine Chartered Certified Accounlonts
ALL SAINTS SOUTH MERSTHAM LEGAL AND ADMINISTRATIVE INFORMATION Trustee4lPCC Momb•rn Revd N Griffiths C Davies M Kennedy D Hyder S Reeve8 S Clark• C Pike R Dugdale H LucaB V Cole D Fumel J Hafmer J Stevenson R Coad R de B 8Zie Russoc*l E Ros¢nb8um A Dobbin (Appointad 11 May 2025) (Appolnted 11 May 20251 (Appointed 11 May 20251 (Appointed 11 May 20251 (Appointed 11 May 20251 ¢h•rlty numb•r (England and Wale•) 1205387 Regl•t•r•d offic• 88ttl•bddg• Lane M8r8th8m Rèdhlll Surrey RH1 3LH Ind•p•nd•nt •x•mln•r John C•l8dln• FCCA CTA FCIE Caladine knmrted Chantry House 22 Upperton Ro& 8lbournfj Egsl Sussex BN21 1 BF B•nk•r• N8tSonal W88tmlnstor Bank PLC 39 Station Road Redhill Surrey RH1 1QN CCLA Investment Management One Angel Lane London EC4R 3AB
ALL SAINTS SOUTH MERSTHAM CONTENTS Page Trust$, report Indèpendent txamlnerf8 r•port st•lement olfflnanciul actlvh Statement of fjnanclal poBIUon Notej lo the flnandal 4thlements 6-14
ALL SAINTS SOUTH MERSTHAM TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The TrusteeslPCC members pre8ent thdr annual report and Ilnanclal 8tatemgnl$ for 1he year ended 31 December 2025. The finanal8t8teMents have been prepared in accordance with the gceounting policAes set out in note 1 to the nancial stalemenls and comply wth th& charitys governing do¢ument, the Charrties Act 2011, FRS 102 'The Financial Reportlng Standard applicable in the UK and Republic of Ireland" and the Charitles SORP "knunting and Reporting by Ch8rR185.' Statement of Recommended Practice applicable to chanties preparing thelr arUntS in accordance with the Finanual Reporting SlandJrd applicgble in the UK and Republic of Ireland IFRS 1021.. Objectlves and activltl•• South Merslham All Saints is Angll¢•n Churth in the DIoce of Soulhw8rk and o member of the Mw8tham and Gatton Team. Public benefit The Trustee51PCC member8 have pald due regard lo guidan188Ued by the Chadty Commission In decAdlng ¥thit actlvlUe$ th8 chaity should undertake. A¢hl•v•m•nts and p•rfornianc• All Saints is ¥ Ilv•ty. busy and frlendly church for those of all ages at the cenlre of the communSty ol South Merstham. A8 wo118s ra9ular public worship on Sund8y8 there are rnany mi¢>week grou and Activities taklng place at the church. This y¢ar we also held our second Alpha Course which was well Bttendgd. In addltion we launched an informgl ev¢nlng service on Sundays jointty whh the Baptists. known as Hope in Merstham. During the year the Merstham Youth Café was started a3 a weekly, after-school space for young peoplè in Merstham, offering a b8fe and welcomlng environment to socializ¢ and access informal wellbeing support from trained volunteers. The frequency with which both the churth and C8noda Hall are used ha8 incJe88ed w4th 8 number of communrty ev8nt8, th18 year Including B8rI8ta Coffee being on Friday mornings ft)r anyon• wishing to me8t up and ch81. Evèry month the church has B lunth dub open lo the cornmunity, and in the wlnlèr mcth8 it offers shelterlo th¢ hom8h$8 8s part of Wnter Night Sheler. FlnanclAI revlew Wth God's help 2025 has been a year of Consolldgon. erea5 2024 w88 the first dear yeor after ihe malor accounllng review, 2025 gave us a than¢• to s•e where we were arKI to FAan for the futur8. Again regular donalion$ and the proceeds of the Summer Falr have incregsed lo the extènt Ihat our net Sncome for the year wa8 £36,100 12024.. £35,3WI. ThlB haB onabled u8 to 8ave £136,000 In our Daposlt aecount, which we will need for wh81 li68 8head. In 2027 there Is thè n•Ki Qulnquennlal in6pecon of Ihe Churth fgbric. much weparalory WO hag been done there is SUII much to do. In 2028 tho grant which the Dioce8e has been png us annualty vlll come to ¥11 ond aftar S years. This h8B enabled us to equip and run a Parish Offic8, and the Diocese has been responsibl¢ for tha Church Adrnin61ralo¢$ $818ry. Al Ihe same time the new Hope Churth in Merstham should be up 8nd running. In 2029 it will be necessary to r¢pl¥¢& iha thurth boiler, likely lo cost Dver £25,[0. In 2030 the grant covering the ernploymont of our Youth Leader finishe$ and w• will inherit the cost& If we can prayerfulty in¢reasè our giving, using the savings lo h¢lp us oul where neSsary, we wll overwme these dlallenges. A130 . as Ihe Treasurer said last year, it would be helplul is as may of our congregatlon as possJle donate regularfy through Parish Giving or Standlng Order. and rf we could all consider Intt•aslng our giving in Ine with inflation. Tho PCC has also approved the prep8r8tiun of accounts on an 8cuua15 basis. Such accounts disdose more, wlll give us a fuller picture lo the PCC and congregation. and are oftèn rèquirBd when seeking a grant. In all th1$ we go forward knowing Gc¥l ltsves to make'provi6ion for Ih? vision,.
ALL SAINTS SOUTH MERSTHAM TRUSTEES RSJORT (C(TINUED) FOR THE YEAR ENDED 31 DECEIABER 2W25 It ts th• of tha (tsity that restriCt•d fw#ls ti¢h nrt been kr a spwiffie w SI1d k tor¢aldèrthat rtteryts at levd thl er£fft tha¢ in thg wént of a sgrdficant drop in fvrKSng, MTH at40 to eonynue the ch8dty's current a"Vfd whllo corAtd&ralton 1$ slven to w8ys In vA)ieh asjdlonal may be Thè PwothiaF Churth C¢ral IPCC) IB a l¥)ty •&tskthhl by lh• Churth ol Th Th• gvId Iw th8 Ffc t41 a( IA Tnrntea vdlh Ovght ol th• Ch3 Pwoth" Ctrwrth Vrt•lng &K-dTrdo membrn sw¥ ty rt¢ tyr1¢b¥ th¢ Chw¢L OrM•ondly tr•n6acts bJ41ne68 ofth• PCC m•elryaThl c(ffi6tFUrtB th• 89ond&for rnedrg5 01th8 FCC. Rwd N Gth• M Kann•ty D Hyder saArk• c ptk• HLU VCd• D Furrnll JHam J Ster Rcwl {AFPt4rrtul 11 MAy2025) {Apy1rrt 11 M8y20251 (P4y¥ftknd 11 May2025) IR•Wd 11 May (Arwint8d 11 M¥y 2 ADottln
ALL SAINTS SOUTH MERSTHAM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEESIPCC MEMBERS OF ALL SAINTS SOUTH MERSTHAM I report to the TrusleeslPCC members on my examination ol the financial $l*ements ofAI Saints South Merstham (the tharityl for th8 year ended 31 December 2025. Responslblllti•s and ba8iB of raport As th8 TruslegslPCC members of the charity you are r8sponsit48 for the preparab'on of the financial statements in accordance with the requirements of the ChariliesAct 2011. report in rospecl of my examination of the charrty's financial statements carried out under section 145 of the Charllles Act 2011. In carrying oul my examination I have followed the Dlreclions given by the Charrty Commission under Section 14515}(bl of the Chaii118s Act 2011. IDd•p•ndont oxamln¢rfB •tst•m8nt Your attentlon is drawn to the fact that the charity has prepared the financial statèments in accordance with the relevant vèrsion ol the Slalemenl of Recommended Practice applicable lo eharities preparing their financial slalements in accordance wth the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 In preference to the Accounting and Reporting by Charities." Statèment of Recommended Practic8 issued on 1 Aprll 2005 which 18 felerred lo In the 8Xt8nl regulations but has now been ¥thdraWn. l understand Ihot thi5 has been done in order for the financial slalemenls to provid8 a tru• and fair view in accordance with UK Generally Accepted Accounting Practice. I hgve completed my examlnalion. I confim that no matters have com8 lo my atten0Th In connection wth the ex8mlnallon giving me cau8e lo b8llev8 that In any material respect.. accountlng records were nol kept in respect of the thgrity as requlred by Section 130 of the Ch8dti8s Act 2011. the financial statements do not accord with thos8 records,, or the financlal statement$ do not comply wllh the applicable requirements concerning the form and content of financial slalemenls sel out in the Charities (Accounts 8nd Reports) Regulations 2008 other than any requirement that the finandal statements give a tru• and fair vlew, which is not a matter con8idered as part of gn independent examlnallon. I have no concems and have come o¢ross no other matters In connection with ihe ex8minalion to Kthlch attention Bhould b8 drawn in this raport in order to enable a proper understanding of the financial stalemenl$ lo be reached. John Caladlne FCCA CTA FCIE Caladine Limited Chanty House 22 Upperton Road E83tboume Ea81 Sussex BN21 1BF D8te'. ..tg(..Is }aoa (o
ALL SAINTS SOUTH MERSTHAM STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unre•trkted Re•trlctsd lund• fundJJ 2025 2025 Total UnM¥trlctsd R•strlct•d fund8 funds 2024 2024 Total 2026 2024 Income from: Donations and legad•s Charitable activities Actlvldes for 98n8rating fvnds Inv8Blments 131.507 25.766 131,507 25,766 115,004 17.271 359 115.363 17,271 18.880 3.812 18,B80 3,812 17,787 2.881 17,787 2,881 Total Incom• 179,965 179,985 152.943 359 153,302 Exp•ndStur• on.. Raising lund$ Charilabb actlvltie8 8.724 136.693 6,724 137,052 6.274 110.839 6,274 111,856 359 817 Tot•1 expendlture 143.417 359 143,776 117,113 817 117,929 Net incomèllexpendltur•) •nd movement In fund• 36.548 1359 36.189 35.830 14581 35,373 Reconclll•tlon of funds: Fund b81onces at 1 January 2025 124.784 938 125,722 88.954 1.396 S¥),350 Fund ln¢ At 31 D•c•mb•r 2025 161,332 579 181,911 124,784 938 125,722 The 8tstemenl ol fin8nd818dvitS0s Indude8 all gains and108se8 recognised in the year. All and •xp8nditwe dewlve from continulng advhjes.
ALL SAINTS SOUTH MERSTHAM STATEMENT OF FINANCIAL POSITION ASAT31 DECEA 2ff25 15 988 30.437 Cath at w¥Jln hwKI 161 171.940 11Q079) 135,888 11Q013) 17 le1.1 125.873 181,911 12&n3 161.911 1247fJ Th•tsnd& ofthth Ragbletad incom•fur#l• Unmldc4•Alfvfv¢*k 579 19 1e1, 1¥nS 181,911 125,723 10 /fj/cL
ALL SAINTS SOUTH MERSTHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting poli¢ieJ Charity inform•tlon All Saints South Merstham is a registered charity number 1205387. 1.1 80$1$ of pr•paratlon The ffinanaal 8taternents havo bèan pr8par•d In aecordance with the charity'B governing documenl. the Charities Act 2Q11. FRS 102 "The Fin8ncial Reporb'ng Standard applicable in the UK and Repubh'c of Ireland" and the Charitie8 SORP "Ac¢ounling and Reporting by Charities.. Slalement of Recommendad Practice applicable lo charities preparing their accounts in accordance with th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" The ¢h8rtty 1£ a Public Benefit Enbty as defined by FRS 102. Thè chgrily has taken advantage of the provlslons In the SORP for charitie6 not to prepare a Bl#lunenl of ¢•sh flows. Th6 finanaal sialements have deparled from th• Charits&s IAccounts and Reports) Regul8tion¥ 2008 only to the extent required to provide a true and f8Sr Vi. Thi5 departure has invofved following the Slotement of Recommended Practice for thafllits OFvlylng FRS 102 ralher than the v8r5ion of the Statement of Recomrnended Practi vJhi¢h Is referred to In the Regulation8 bui whl¢h has nc* been withdrawn. The fin8ncial 5t8tements are prepared in sterling, which IB the functional cJJrrency of the charity. Monetary
mounts in theso finandal statement5 are rounded to the ne8re$l £.
Th• finanaal statements have been prepawd undw the hlslorfcal cost conventlon. The PTindp?l accounn9 poliaes adopted are sel out below. 1.2 Golng concern At the time of arprovlng the finanao18tataments, ihe TrusteeslPCC mambérs have g reasonable expectation that the charily h8$ adequate re8ource3 to Con'nUe in oper•tlonal ¢xlst&nce for the foreseeable futrjre. Thus the Tru8teeslPCC members conknnue to adopt the going conrem b8818 of accounUng In prepaTing the finandal stst•mentg. 1.3 ChArltable fund• Unrestricted funds Bre availBtAe IOT U8e 81 th• dlsttetion of the TrusteesFCC members in (urtheranca of their charitable objects'ves. ReBlricled fijnds ar• subject to specific o)nditions by donors or grantors as to how they rnay be used. Thp purp¢x8es and uses of the $tricted funds are gel out in the nDle$ to Ihe ffinanaal staternenl5. EndowTnenl funds are wtyect to sp•cffic condibons by donors that the capital rnust be malntalned by the charity. 1.4 In¢om• Irme is Tecognised when the thaiity is legally enulled lo il after any perfomanee conditions have been rnet, tho 8mounl$ can b8 measured liaty, and it 18 probable that income 11 be receN8d. Cash donations are tecognlsed on receipt. Other donations are recognlsed onc8 the charity has been notified of donal, unless perforniance condib'ons require def¢rT81 of the amount. Income tax recoveratle in relation to donations received under GIft.d or deeds of covenant is recognised at the time of the dation. Legacies are Terogni58d on rec8ipt or olhErwise rf Ihe tharity has been nottfied of an impending dBtribulion, the 8rnovnl 1$ known, and reIpt is expected. If the amount 18 not known. ihe legacy is treated as a contingent asset
ALL SAINTS SOUTH MERSTHAM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢countlThJ pollcles IContlnu¢dl 1.5 Exp•ndlturn Expendilure is recognised once there 18 a 18gal or eonstruetNe obligation to transler econornic benefit to third party, tt 18 probable th818 transfer of ecwomic b¢nefits wlll be required in setdernent, and the Bmount of the obllgalSon can be measured r8liabty- EXpendvr Is d8sslfied by The costs of e8ch actlvlty are made up of the lot81 of dlrt COSts and Bhared costs, including support Costs inVoed in undertaking eoch activty. Direct cost5 8ttrfbvt8t4E to a single actiwly 8re 910¢8leil diredy lo Ihgt Actr'yrty. Shared costs whith contribute lo more than ont acth'vity and support costs which are not atlribulable to a single activity are apportlon¢d b¢en those adivitres on a ba&s consistent with Ihe use of reBources. Central 8taff co8t8 are allocgted on lh8 ba816 of tlma spent, and depredation d)arges are allocated on the portion of thè a5set'6 uNe. 1.8 Non4urrent Inve8tment• Fixed asset investmen18 are Inlllally msUr8d at tran88ction prfce exduding ITan8acUon costs, •nd ar• subsequently measured al fair value al eath T¢POrting dalè. Changes in falr value ore recogni8ed in n•1 incomellexpendlturel for the year. Tian80ction ¢o$l$ are expensed as incurred. 1.7 C••h and c••h equlvalent• C3$h and ¢8sh 8quival•nts indud• cash In hand, depoBit8 held al cal wrth banks, other $hort.l¢m Ilquld Investments with original maturilies of three months or le88, and bank ov•rdrafts. B8nk ov•rdroft8 or• Jhown wh1n borrowngs in current liabilities. 1.8 Flnanclal In8trumont• The ch8ty h88 Bloctgd to gpply th? provl8ion8 of SeLlon 11 'BaBlc Flnanoyal InBtrum•nts' and S•don 12 'Oth•r Financlal Instrument$ Issuos, ol FRS 102 to all of its finan(yal in8lrumerts. Finandal Inslrumenls are recognised in thè chaiity's balan¢& sheet when Ihg charity becom88 party to the contr8ctug1 prov151ons of the Instrument. Finanaal assets and liabilities are off8el. with the net omounts prasented in the flnandal statements, when there Is a legally enforceable rlght lo 5¢¢ off the meognisad amounls and ther8 is an intenlion to Bettiè on a n•t bo8iB or to reali8e the aBset and sotll? the li8bilty simullaneou8ty. 84¥1¢ ftnAnelalMA•ts Bosic finandgl assets, whlch inthde ITade and other rereiv8bleB and Ixsh 8nd bank balances. are initially measured at transaction prbce indudlng Ir8ns8Ction costs and are subsequentty carried at amortised cost using the effective inter8Bt method unles6 thè arrangamènt constiteS a financing transaction, hthere the transaction 16 measured * the present value of th8 future receipts disc4yJnted at a markel rale of inlereBL Financial a88et8 da88iflod 08 iectivable wlthln on8 year ore not amorused. 8•Jlc flnan¢l•l Ilatsllll Basic financial liabilities, induding trBde and other p8y8ble8 and bank loans are inrtialty recognised at transaction price unless the arrangement constituLe8 8 finanung transaction, where the debt instrument 18 measuTed at the present value of the future payrnents discounted at a market rate of interest. Finanry81 liablities daBsified aB payable withrn Orto year Are not amorbsed. Debt Instruments are subsequently carried at amortised cost. Using Ihe effèctfva Int•rèst r8t8 mathod. Trade poyables a obligations to pay for goods or service8 th81 have been acquired in the ordinary course of operations from Suppliers. Amounts pay8tAe 8re tJ8$$ified 0$ Current liabilities if payment is due wilhin one year or les8. If not, th8y are presented as non-current liakn'lities. Trade payables are recognised inltialy at ¢rans8Gtion pri¢2 and subs¢qu¢ndy measured at amortised cosl using the effective interest method.
ALL SAINTS SOUTH MERSTHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 A¢¢auntlng pollcies IContlDu•dl D•r•cognlllon of flnan¢lal Ilablllll•s Finanaal liabllrtles arè derecognised when the th¥rty'8 contractual otligations expire or •re distharged or cancelled. 1.9 Employ88 b•n•llt• Th• cost of any unused holiday antiU•ment Is recognised in the perlod In which the employets's 8ervSce8 are received. Termination offt8 ore racognised immediately as an exwnse when the tharlty 58 demonstrAt4y cxjmmltted lo terminate the emF4oym8nt of an employee or lo prDvide termlnatlon b8nefilB. ctI1 •ccountbng e8tlmats• •nd Judg•m•nt• In tht app.CatIOn of the ch8rtVs 8cLounllng poli8, the Trustee81PCC memb•rs 8re required to fflako ludgern8llt8, estimates and assumption5 8b¢ut ihe carrying amount of a56els And liabilities Ihat are rmjt r88di •ppar•nt from other Bource6. The e¥lim8le$ and &8SOLyated a38umptSons ar• based on historical experl8nc and other faciors that are con6idgr8d to be felevanl. Actual rewlts rn8y dlffer from these eslimale3. The e6mateS 8nd und•rtn assumptlons are revlewed on an ongokng ba61B. R•vl$lons to accKJunting estlmates ar? re¢ognis8d in the period in which thè estimgte is revi8ed where the revlslon affects cnly that period, or in the pertod of the revlsion and fvtuie period8 where the f8VIBlon affects both current and future peTiodB. In¢om• from donalon• •nd logaclo UnrnBtrl¢t•d RMtrlct•d fund• IuDd• 2026 2025 Tot¥1 Unmtrlct•d R••trlctsd lund• fund• 2024 2024 T)t•l 2025 2024 Donation$ Jnd g1ft8 Legacies Grants GfftAld tax reo)verable 87,935 788 19,988 22,790 87.935 788 19.988 22.798 73,399 3,156 28,258 10,191 359 73,758 3.156 28,258 10,191 131,507 131,507 115.004 359 115,363 Incom• from ch•rlt•blè actSvltlo• Unr•¥trl¢t•d Unr•Btrlctsd fund6 fund• 2025 2024 Charitablè actlvltlos Fees for services ChurchlCBnada Hall letiings 392 25,374 781 16.490 25,7e6 17,271
ALL SAINTS SOUTH MERSTHAM NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Ineom• from •ctivitiM for genernting fvnds Unregtrfcted Unre•tricted fund• fund• 2025 2024 Fundralglno events Summer Falr 228 18.654 1.091 18,896 Athties for generatlng fund8 18.880 17.787 Income Irom InlIM•nI8 Unre¥trlct•d Unr••trlcted lund• fund¥ 2025 2024 Intsro8t 3,812 2,881 Exp?ndltur• on rnl•lng fund• Unmtrlctqd UrtrIct•d fund• fund• 2025 2024 Fundr•l•lng ¢o*t• Oth8f lundraiBing co¥1$ 8.724 6,274
ALL SAINTS SOUTH MERSTHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendlture on charitsble 4¢tlvltl•8 Charltabl• activiti Charftable 8d]"vib"88 2025 2024 Oirect co•ts Pari$h ¢onlritr4Jtion to Dioce8e Miistry C06t8 Church njnnlng eosts Canada Hall costs Church r•palrs and renewals Church admlnl6trBtlon and sundry (>)st8 Historic balances written off 35,279 13.364 14,876 70,806 28,896 9,442 20,423 33,574 10,255 15,044 13,670 32,085 2.273 132.888 1(,910 Gronl fundlng of •ctIveI8e0 note 91 1.010 3,851 Share of •upport gov•m•tK• IM• note 101 GovemJn¢e 3.108 137,052 111.655 Analy•l• by fund Unrestricted fund8 RestrlrAed lunds 136,693 359 110,838 817 137,052 111,855 Grnnt• p•yable Ch•rlt•ble actlvltl•• 2025 Chaflt8ble ctivitlg$ 21Y24 Grants to In8titLrtion8'. Other 1,010 3.851 10 Support co•ts alloc•tsd to 4ctlvitl8• 2025 2024 Governan co81$ 3,158 894 Charitable activ$ 3,156 10-
ALL SAINTS SOUTH MERSTHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 Mèt M0meTht in fun 2025 2024 Tha n•t movernent in fundB is Stated after chargingl{uediting}.' Faas payable for th8 Independent examination of the ffinon¢i•l ststements 936 894 12 Tru•t8o•lPCC M•mb•r• Noné of the Trustee8FCC members lor any persons connected wlh Ih•ml rnc•ived any Ternuneratlon or benefits from the charity durfng the year. 13 Employ• The av8rage monthly number of •MOyeeS during the year w85.. 2025 NUrnr 2024 Numb•r Total Thore were no employee8 1th08e annu41 remunerollon wa8 morv thon £80,000. 14 Tax•tlan The chathy is exempt from taxgtlon on It8 actlvllles bacau all Its Income18 applled for th8rftAble purp08es. 15 Flx•d Invutm•nt• Unll•t•d In¥Mkn•nt• Colt orv•lu•tion Al 1 Januory 2025 & 31 December 2025 50 C•rylng Amount At 31 Oecember 2025 At 31 Oecember 2024 16 Trad• and other vecelvable• 3025 2024 Amounts falling due within on• y•ar: Other rec8vables Prepayrnents and axrued income 8,988 30.020 417 8,988 30,437
ALL SAINTS SOUTH MERSTHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 16 Trad• and oth•r rI1vable3 Icontlnuodl Th• accounts fcw 2023 and 2024 were prepared on 8 cash bas. These a¢xounts have been prepared on an 8e¢ruBls basis, with the 2024 compar8live8 rest8lpd as far as possible. According to the ac¢ounllng records, at 31 December 204 there were debtors of £30,438 and t7edttorB of £10,013 all of which had been the same SIn 2016 and 2018. There w85 no record ol ¥that the balances ¢omprised except for a loan frorn the Dlocese of £8,000 wm'th was in fact fargfvet) in 2023. The balanc88 have thelOre been written off 2025. 17 Curr•nt Il•bilitie• 2026 2024 Trade payables A¢LYu8ls and deferred kncome 7.859 2,220 10,013 10,079 10,013 18 R••trlcted fund• Th¢ règtrictod fund5 of the charsty ¢orT4)rl$& th• un&xpended balance8 of donallons and grants hdd on trust $ubl8d to specific condltions by don¢rG as lo how they May be used. At I JAnuary 2028 Incoming r••ourc R•gource• expended At31 D•cwnb•r 2016 Oulside Givlng Fund Memorial Fund 359 579 1359} 579 938 13591 579 Pr•vlouB y••r. At 1 January 2024 In¢omlng r•8ourco• R•source• •xp•nded At31 Docembor 2024 Outside Givlng Fund Memorial Fund 817 579 359 181n 359 579 1,3 359 181n 938 12
ALL SAINTS SOUTH MERSTHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 Unre•trict•d funds The unTeslricted fvnds of the charity comprise the unexpended balances of donations and grants sthich are not subject to specific conditions by donoTS and gr8ntors as to how they may be used. These indude designated fvnds whlch ha¥8 bean set aside out of unrestricted funds by the trustèès ts $prtffi¢ purr4)$e$. At 1 January 2025 Incomlng rn•ources R••ourc expend•d Tran•f•r¥ At31 D•¢emb•r 2026 F8bric and Quniquennial Churth Goneral Vestry and Chapel C•n8d8 Hall Church Office Flower Fund Choir and Hymn Books Magazln& 8n¢J PrSnllng Mlsslon Fund General fund8 19,029 4,882 10,971 ZZ,963 12,000 30,0 27.865 12.LMJO 17,011 30,1M)O 279 17,011 30,OCIJ 80 294 3,172 4,835 75.681 199 1257) 2.915 7.135 33,833 2,SOO 177,266 1143,180) (75,9541 124,784 179,965 1143,417) 161,332 Prnvlou• ymr: At l January 2024 Incomlng rn•ource• Re8ourc •XPondéd Tr•n•f•rn At31 D•c•mb•r 2024 F¥brfc and Quinquann541 Church General Canada H811 Flow¢r Fund Cholr and Hymn Books Maggzlne and Printing Mi55ion Fund General fundB 19,029 4,882 17,011 80 294 3,172 4,635 39,851 19,029 4,882 17.017 80 3,172 4.835 75,681 152.943 1117,113) 88.954 152,943 1117,1131 124,784 13
ALL SAINTS SOUTH MERSTHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 20 Anaty•iJJ of n•t ••vts betrween fundi Unrestrlcted RtrIcted fvnd• fund• 2025 2025 Total 2025 At 31 D•c•mb•r 2025: InveBtmenl$ Current 8ssetslUiabllttie8) SQ 161,282 579 181,881 181,332 579 161,911 Unr••trlcted Rutrlct•d fund• lund• 2024 2024 Total 2024 At 31 D•¢ember 2024., Inve8lmenl8 Current asset&l(liat41I11e81 50 125,673 124,735 938 124,785 938 125.723 21 R•lat•d p•rty tr•n••¢tlon• The wer¢ no di8¢lo$at4e related party Iran¥•don$ during the yeaT12024. non•). 14-