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2025-12-31-accounts

The Parochial Church Council of All Saints, Canterbury.

Page 1

Annual Reports and Accounts for the year ended 31 December 2025

Address of the Church: Military Road, Canterbury, CT1 1PA
Priest in Charge and Chair of PCC: Rev Patrick Ellisdon
Vice-Chair of the PCC: Jack Fellows
Bankers: Lloyds Banking Group Plc
49 High Street,
Canterbury, CT1 2SE
Independent Examiner: David Clarke IIA
6 The Friars, Canterbury
CT1 2AS

Annual PCC Report for the year ended 31 December 2025

Structure, Governance and Management

The Parochial Church Council (PCC) of All Saints, Canterbury, is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council (Powers) Measures Act of 1956. The PCC is a charity excepted from registration with the Charity Commission.

The appointment of PCC members is governed by and set out in the Church Representation Rules. Members of the PCC are responsible for ensuring compliance with legislation governing matters including health and safety, safeguarding, disability discrimination and employment.

The PCC meets approximately 10 times each calendar year in order to discuss matters relevant to its responsibilities. Day-to-day management decisions are delegated by the PCC to the Standing Committee which consists of the Clergy, Churchwardens, Treasurer and PCC Secretary. The Standing Committee generally meets on an ad-hoc basis.

Aims and purposes

The PCC together with the priest-in-charge is responsible for promoting the whole mission of the Church: pastoral, spiritual, evangelical, social and ecumenical.

The congregation of All Saints is on a mission. We seek to be the focus for a Christian family that worships God joyfully each day while serving God in our community.

Activities

The activities of the church relate to worship, fellowship and outreach. Worship includes: two weekly Sunday morning services, one monthly Sunday evening service, midweek services, Bible study, prayer meetings, and Sunday school (Superstars). Fellowship include: house groups, socials, monthly coffee mornings, events, fundraising. Mission and outreach include: mental health art group, Vauxhall Avenue events, running the Community Larder and 'Warm Space' with tea and toast over winter, schools ministry, and partnering with other community groups. We have also started Ignite which is a mid-week interactive 'cafe church' style service attracting around 30 people each week (as of end of 2025).

Priest in Charge and Curates

Rev Canon Patrick Ellison was licensed and installed in the parish in June 2023. Deacon Rev Angela Swindley joined the parish in November 2023 and was ordained curate on 14 July 2024. Rev Joy Dunton joined the parish as curate in July 2025.

Risk Management

The PCC has adopted a policy of continuing consideration and review of the major risks which impact on the activities of the church. Risk assessments covering health and safety and fire safety are undertaken and regularly reviewed. An insurance policy is in place to cover consecrated and beneficed buildings and their contents. Policies are in place for food safety, data protection, and safeguarding children and vulnerable adults. In view of the cash and other donations received by the PCC, the requirements of the Gift Aid tax reclamation scheme and the audit trail requirements of Charities legislation, the financial procedures for handling all donations are regularly reviewed. Confidentiality of individuals (including GDPR compliance) takes a high priority in the accounting records.

Page 2

The Parochial Church Council of All Saints, Canterbury.

Annual PCC Report for the year ended 31 December 2025

Membership of the Parochial Church Council at 31 December 2025:

Priest in Charge: Rev Patrick Ellisdon
Curates: Rev Angela Swindley, Rev Joy Dunton (since July 2025)
Lay Reader: Gavin Netherton
Churchwardens: Jack Fellows (reappointed April 2025)
Will Gravenor (reappointed April 2025)
Members of PCC: David Bedford (Secretary) Carole Jeff (Treasurer)
Liza Davis (since Apr 2025) Amanda Monk Peak
Debbie Ellisdon Helen Netherton
Jack Fellows (Deanery Synod) Emma Twyman
Sarah Fellows (Deanery Synod)
Karen Garrould (since Apr 2025)
Left the PCC: Hayley Alabama (joined Apr 2025, resigned Feb 2026)

PCC attendance review

The PCC met 9 times during the year, using video conferencing when necessary. The average level of attendance at PCC meetings was 76%. Various reports from the representatives of the Church who are either members of the PCC or volunteers are presented for consideration during these meetings.

Achievements and performance

The PCC defined priorities for 2025 were to continue to enhance the worship, fellowship and mission and outreach of our church. One particular area of focus was around actions we could take to be a more inclusive church. As a result, we are now registered with the Inclusive Church Network, and are advertising ourselves as an inclusive church. The services provided by the Commumity Larder grew and have been really well used throughout the year, including continuing to host a 'Warm Space' through the year with tea & toast available. We ran a number of successful events including reinstating the advent carol service. The church leadership continued to work well with community partners to provide support and care to our local community. Currently, we have 3 house groups including a young adults group, operating with approx 25 members in total.

Church Attendance and Electoral Roll

The electoral role includes 52 parishioners (2024: 65). The average weekly attendance for Sunday services counted during October was 57 individuals over the age of 16 years (2024: 55.75 adults) and 14.25 young people under the age of 16 (2024: 12.25 young people).

Volunteers

At the heart of much of the work of the Church there is a huge foundation of generous support, hard work and love which is supplied voluntarily by members of the congregation. This is often expressed in long hours spent serving in groups, in social action work, welcoming, stewarding, leading children's and youth groups, prayer meetings, training programmes and other areas of service. A huge 'thank you' is extended to all those who serve so willingly to make these events possible and for being the 'Church Life' of All Saints.

Financial review

There was a surplus on Unrestricted funds for the year amounting to £1,971 (2024: £11,630 defecit). The primary reason for an improved financial position this year is: the reduction in our Parish Share payments due to an increased Low Income Community (LInC) grant offsetting our Parish Share contribution; and a reduction in utility bills due to installation of remote heating controls and dividing the building into zones. The significant Restricted income surplus is primarily Building Project grants and fundraising (£39,521) and will be spent in 2026. All financial assets owned by the PCC are held in Lloyds Bank accounts and CCLA investment accounts.

Reserves Policy

It is the policy of the PCC to maintain at least the equivalent of 3 months unrestricted expenditure in available cash resources to cover unexpected situations that could lead to a cash flow problem. That criterion is currently met: year-end unrestricted cash at Lloyds Bank was equivalent to just over 5 months expenditure.

Page 3

The Parochial Church Council of All Saints, Canterbury.

Annual PCC Report for the year ended 31 December 2025

Statement of responsibilities of the PCC members

The PCC members are responsible for ensuring that the annual reports and accounts are prepared in accordance with applicable law and regulations and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the PCC members to ensure that financial statements are prepared for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing these accounts, the PCC members are required to:

The PCC members are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

At the date of signing these reports and financial statements, the PCC considers that there are no material financial uncertainties about the PCC's ability to continue to operate.

Jack Fellows (PCC Vice-Chair)

Dated: 20-Apr-2026

The Parochial Church Council of All Saints, Canterbury.

Page 4

Independent Examiner's Report to the Parochial Church Council of The Ecclesiastical Parish of All Saints, Canterbury.

I report on the accounts of the Parochial Church Council for the year ended 31 December 2025, which are set out on pages 5, 6 and 7.

Respective responsibilities of the PCC members and the examiner

The members of the PCC are responsible for the preparation of the accounts. The members of the PCC 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:

Basis of the Independent Examiner's report

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 PCC 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 would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view'. 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:

have not been met; or

David Clarke IIA Dated: 20-Apr-2026 Independent Examiner 6 The Friars, Canterbury CT1 2AS

The Parochial Church Council of All Saints, Canterbury.

Page 5

Receipts and Payments Account for the year ended 31 December 2025

RECEIPTS
Voluntary receipts
Note 5
Note 6
Activities for generating funds
Parochial fees charged
Investment & interest income
VAT recovered
Other income
Total Receipts
PAYMENTS
Parish Share
Note 2
Cost of mission and ministry
Church running costs
Note 7
Note 3
Fundraising expenses
Mission giving and donations
Note 8
Parochial fees paid to Diocese
Other
Total Payments
Excess of Receipts over Payments
SURPLUS/(DEFICIT) for the year
Regular giving
Other giving
Grants received
Gift Aid tax recovered
Fundraising income
Hire of Church premises
(Listed Place of Worship Grant Scheme)
Worship costs
Mission costs
Children and youth ministry
Community Larder
Servicing (grounds and building)
Building maintenance and repairs (incl. Building Project)
Insurance
Utilities (gas, electric, water etc.)
Salaries
PCC, clergy, staff expenses
Digital and IT
Donations to other charities
Missional giving & gifts
Transfer between funds
Gain/(Loss) on revaluation of investments
Balance brought forward at 1 January 2025
Balance carried forward at 31 December 2025
Unrestricted
Restricted
£
£
25,025
1,974
6,079
11,141
3,000
57,723
4,246
1,269
1,736
4,068
Total Funds Total Funds
2025
£
26,999
17,220
60,723
5,514
5,804
2024
£
27,991
6,793
47,900
6,699
3,724
40,086
76,174
16,535
599
745
1,399
382
116,260
16,535
599
2,144
382
0
93,107
17,462
1,428
1,819
16,234
20
57,965
77,955
135,920 130,069
36,596
1,285
816
131
120
11,946
1,712
953
815
2,883
8,365
2,170
1,576
13,486
784
1,886
182
320
0
107
357
0
36,596
2,101
131
120
11,946
1,712
1,768
2,883
10,535
15,062
2,670
182
320
0
107
357
0
44,061
797
320
379
9,083
2,260
49,274
2,783
17,602
1,576
302
289
0
810
269
1,404
6
55,371
31,119
86,489 131,216
2,594
46,837
-104
104
-519
-861
49,431
0
-1,381
-1,146
0
773
1,971
46,079
48,050
114,277
-374
114,651
162,327 114,277

The Parochial Church Council of All Saints, Canterbury.

Page 6

Notes to the Receipts and Payments Account for the year ended 31 December 2025

1 (a) These accounts have been prepared on a cash basis.

1 (b) The accounts of the PCC have been prepared in accordance with the Church Accounting Regulations using the receipts and payments basis. They have been prepared under the historical cost convention except for the valuation of investment assets, which values are adjusted to show the mid-market value on 31 December 2025.

1 (c) Investments are revalued at the balance sheet date. Realised and unrealised gains and losses on investments are taken to the Receipts and Payments Account.

Other giving: Restricted voluntary receipts is mainly donations towards the Community Larder (£5,650) and Building Project (£5,149).

Page 7

The Parochial Church Council of All Saints, Canterbury.

Statement of Assets and Liabilities at 31 December 2025

Investment Assets
Note 9
Cash Funds
Total Cash Funds held
Total Assets Held at 31 December 2021
CCLA Investment Accounts
Lloyds Bank Current Account
Lloyds Bank Building Project Accounts
CCLA Deposit Accounts
Total Funds
Unrestricted
Restricted
2025
2024
£
£
£
£
Note 10
12,465
20,687
33,152
34,533
Total Funds Total Funds
2024
£
34,533
Note 11
28,857
6,882
35,739
79,171
79,171
9,164
6,246
15,409
25,463
40,465
13,816
38,021
92,299
130,320
79,745
50,486
112,986
163,472
114,277

Approved by the Parochial Church Council on 20-Apr-2026 and signed on its behalf by:

Jack Fellows (PCC Vice-Chair) Carole Jeff (Honorary Treasurer)

The Parochial Church Council of All Saints, Canterbury.

Page 8

Notes to the Balance Sheet at 31 December 2025

9 Investments

Investments
Note 10 Total Investments
Unrestricted Restricted 2025 2024
£ £ £ £
Market value 1 January 2025 12,984 21,548 34,533 33,760
Investments sold - - - -
Revaluation gain/(loss) -519 -861 -1,381 773
Market value at 31 December 2025 12,465 20,687 33,152 34,533

The unrestricted investment consists of 561.54 income shares (2024: 561.54 income shares) in the CBF Church of England Investment Fund in general investment funds.

The restricted investment consists of 931.91 income shares (2024: 931.91 income shares) in the CBF Church of England Investment Fund in general investment funds.

10 Restricted Investment Funds

Restricted Investment Funds
Total Investment Funds
Fabric Ministry 2025 2024
£ £ £ £
Balance at 1 January 2025 19,132 2,417 21,548 21,066
Receipts - - - -
Revaluation of investments -765 -97 -861 482
Transfer between funds - - - -
Payments - - - -
Balance at 31 December 2025 18,367 2,320 20,687 21,548

11 Restricted Cash Accounts

Restricted Cash Accounts
Building Community Total Cash Funds
Fabric Ministry Project Larder 2025 2024
£ £ £ £ £ £
Balance at 1 January 2025 4,786 612 40,465 8,424 54,287 43,513
Receipts (incl. interest income) 753 95 39,521 12,574 52,943 68,713
Transfer between funds - - 104 - - -
Payments - - -815 -14,116 -14,931 -57,939
Balance at 31 December 2025 5,538 707 79,275 6,882 92,402 54,287