## **Trustees Annual Report and Financial Report** **Joint Council for the Parishes of Rogate with Terwick and Trotton with Chithurst for the year ended 31 December 2025** ## **____________________________________________________________________** ## **Registered Charity No. 1209306** **CONTENTS Page Annual Report 1 – 12 Parochial Church Council 13 Statement of Financial Activities 14 Balance Sheet 15 Notes to the accounts 16-23 Report of the Independent Examiner 24 Incumbent:** The Reverend Edward M. Doyle The Vicarage, Fyning Lane, Rogate, GU31 5EE **Independent Examiner:** Mr John Taylor Downsview House, Trotton, West Sussex GU31 5EW **Bankers: Rogate:** CAF Bank Ltd, 25 Kings Hill Avenue, West Malling, ME19 4JQ Co-operative Bank PO Box 101, 1 Balloon Street, Manchester M60 4EP Central Board of Finance of the Church of England, 1 Angel Lane, London, EC4R 3AB **Terwick:** Co-operative Bank PO Box 101, 1 Balloon Street, Manchester M60 4EP Central Board of Finance of the Church of England, 1 Angel Lane, London, EC4R 3AB **Trotton:** Lloyds Bank PO Box 101, 1 Balloon Street, Manchester M60 4EP Central Board of Finance of the Church of England, 1 Angel Lane, London, EC4R 3AB ## **Joint Council for the Parishes of Rogate with Terwick and Trotton with Chithurst Trustees’ Annual Report for 2025** ## **____________________________________________________________________** ## **Our aims and purposes as a charity** The benefice Joint Council has the responsibility of co-operating with the incumbent, the Reverend Edward Doyle, in: - The promotion of the gospel of the Lord Jesus Christ according to the doctrines and practices of the Church of England; - Promoting in the parish the whole mission of the church; pastoral, social, evangelistic and ecumenical; - Enabling people to know Jesus better and making him better known; - Practical support and care for people in the parish, from the youngest to the eldest; - Providing financial support for those in need, and to other organisations with similar objectives. These aims have been encapsulated in a Mission Statement that we have adopted for the benefice _**‘Christ centred, community led’**_ As a benefice we are following the Diocesan vision the ‘four mores’ more open: a sign of being one (working together) more converted to Jesus Christ: a sign of being holy (committed) more generous: a sign of being catholic (universal) more engaged: a sign of being apostolic (sent out) ## **What we planned to do to achieve our charitable objectives** When planning our activities for the year, our incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’. The Council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults. As a benefice we marked the 900[th] anniversary of the founding of the Diocese and that of Chichester Cathedral, together with marking the 1700th anniversary of the Nicene Creed (AD 325) with a sermon series, and study. We also marked the 25[th] anniversary of our Parish rector and 30[th] anniversary of his Priesthood with a celebration service with the former Archbishop of Canterbury, The Most Revd. Rowan Williams who came to preach, and welcomed our link parish of St Luke, Peckham and many from far and wide for the celebration in May 2025. We looked with renewed heart and a spirit of togetherness to make headway with all our projects, be generous in our giving to the Mission of the Church and to help all in need in our community. It was good to welcome **Rogate CE school** to Rogate Church for their many services, concerts and events during the year for their Easter, summer concert, Leaver’s service, Harvest, Act of Remembrance in Church together with their nativity/Carol and Christingle Services. The Rector continues to take weekly church school worship and is the Ex-Officio Governor on Downlands Village Federation Schools Governing Body. Page 2 of 24 **Little Angels Toddler Group** is a Church sponsored and run by church and community leaders. It is working very well in bringing the church and the community together **‘Bartz Kidz’** is a child friendly activity of Bible stories with craft and light refreshments was held several times during the year. **‘Knit, Stitch and Natter’** group, under the direction of Scilla le Pla meet at East Lodge twice monthly and bring support to one another in so many ways during the year and raise funds for air ambulance and other charities throughout the year. As a Benefice we contribute £800 each year towards the Deanery Family Support Worker. Kirsty who was until recently our lead family support officer has now retired, and we await a replacement family support worker Midhurst and Petworth areas. The Midhurst Community Hub provides advice and support to those most in need in the area, and we are indebted by the help of the food banks at Midhurst and Liss, who support the most vulnerable in our benefice. We also held a New Toys for Christmas event on Advent Sunday, which went to support the Salvation Army appeal at Portsmouth with which we have formed links over these past years. Christmas Market was held in November with the help of Rogate School together with the church community and raised over £4,100 for Rogate CE School and Rogate Church. Our Thanks to Trevor Munday, Churchwarden at Rogate who co-ordinated the Christmas Market and to all who supported in front and behind the scenes. **Safeguarding** : We are constantly updated and attend courses and are guided by the safeguarding Benefice Officer and Diocesan Safeguarding team. The ministry team have all been on the new online leadership safeguarding course. Adele Thomas is our benefice Safeguarding Officer for the Benefice. **Shared Mission** application: As a Church, the wider community and the world at large face many changes and challenges: ‘climate’, ‘war’, ‘cost of living’, ‘energy’, the gulf between rich and poor, and a changing economy that brings both negative and positives to the fore. We need more than ever to realise our need for prayer, our partnership in the Gospel, our need to respond both practically and spiritually. Our Churches are more than just buildings to ‘proclaim the year of Lord’s favour’; to right the wrongs of injustice, to uphold the weak, to strengthen those who are persecuted for righteousness’s sake. As a benefice we support in many ways the care and support of the most vulnerable and provide a place in which all are welcome and signpost those to agencies that can better support and help in their time of need. We are a benefice of churches that are open and welcoming to all. Next year we follow the theme of the ‘Year of Matthew’, in which we shall explore in sermon series and in Lent course the Gospel of Matthew in more depth and explore how to reach out with the Gospel and to encourage more to come to our services and to experience church community and its shared witness to bring Good News of Jesus to all. We would like to thank all those who support our benefice churches and its mission, and look forward to our shared mission and partnership in the Gospel and thank all who have helped and minister to our benefice throughout the year. **Electoral roll:** There are currently 131 parishioners on the church electoral roll (Rogate 95, Trotton 36). Page 3 of 24 ## **St. Bartholomew’s Church, Rogate** Reordering of Church: Initial imagery has been generated to obtain a feeling of what could be done with removable pews, creating a much more flexible space. A number of ideas have been seen in churches in the south of England and a number of trips are being arranged to gain better insight and learning regarding similar projects. **Electrical Improvements** : A number of interventions have been made including update of main fuse box to modern standards, as well as update of electricity supply meter, and installation of additional sockets. **Church Buildings** : Quinquennial inspection has started and full report due shortly. Concerns have been highlighted regarding the ladders in the bell tower, while looking to correct the clock function. It appears this will require external expertise and assistance to correct. **Church Yard Wall** : Road wall has been subject to repeated vehicle impact. The outstanding major damage finally repaired at a cost to the offending lorry’s company’s insurers of approximately £18,000. Our insurers now decline the risk, and the church cannot afford such future costs. **Highways Agency** has introduced further road calming measures and 20mph speed limit through the village. At the moment this seems to be helpful albeit the speed limit does not seem to be adhered to **War Memorial** : Following an impact in 2025, we have undertaken a search with the British Geological Society to find the exact match for a repair. Thanks to Simon Ward for leading on this, as well as the further wall repair suffered in 2025. **Bells** : It is wonderful to report the work led by Fran Greenslade and his team. Not only are the bells being run ahead of services for 2 or more services per month, but Fran has also invited villagers, and school children and others with interest to join practice and swell the number of ringers. Feedback is our bells are rewarding to ring and while complex and challenging to learn, are some of the best in the district from a ringer’s perspective. Evening practices are held as well as a successful Open Day to encourage those interested. Radio 4’s “Bells on Sunday” featured a recording of the bells from last year and broadcast on 19[th] April 2026. **Contactless Giving** : We have installed a CollecTin Contactless Giving station at the rear of the church. It seems well received and more than a third of Sunday giving is received now via the contactless system **Wi-Fi** : service has been installed and is proving useful, if a little slow at times. This will be investigated in the year ahead. **Ongoing Services:** These continue with the blend of Sung Eucharist, Celtic Eucharist, and All Age Eucharist. Of particular note was the 80[th] Anniversary of the end World War 2. For more than a week the church displayed a curation of memorabilia and, pictures and artefacts from the war era, alongside children’s work from the school. We supported the school in their study of the war and its impact on Rogate life. The week culminated in a special service of thanksgiving to mark the 80[th] anniversary. We also held a Shrove Tuesday coffee morning with pancakes, raising funds for Chestnut Tree Children’s Hospice. We also raised funds during Christian Aid Week as well as several other appeals throughout the year. Our annual Carol Service was very well attended with over 200 filling the church in December. Page 4 of 24 **Organists:** Sadly, August 2025 saw the withdrawal of organist Anthony Frogatt. We would like to thank Anthony for all his years of excellent service. We rely now on Roger Overend, and it is a joy to hear his expertise on our organ. **Deanery Synod:** Our Benefice continues to be enthusiastically represented in the Synod Meetings, and Bill Howat has kindly drafted and proposed new Terms of Reference to reinvigorate its decision-making and improve efficiency. **Health and Safety/Policies:** In November we received a visit from Chichester District Council Environmental Health Technician, reviewing our approach to safety with emphasis on Working at Heights. A number of updates to policies have been made in 2025 and the action points raised have been implemented. **Petersfield Shine Radio:** Our local radio station takes good interest in our Benefice, with interviews aired over two Sundays questioning the incumbent on the history and features of St Bartholomew’s. We invited local MP Andrew Griffith to attend a service in the village, however due to diary conflicts but he was unable to do so and instead attended a Q&A session in the Village Hall. We continue to plan for an Inter-Faith meeting with representatives of each of the major religions, allowing for reflections and discussion ## **St. Peter’s Church, Terwick** During the year, Church Lane continued to cause problems with bad flooding and potholes. Even in the dry summer weather, the potholes were so deep they prevented some congregants from coming to church if their cars were low slung. After many requests, Highways finally tarmacked the whole lane, including the open drain installed a few years ago. No alternative drainage was provided, despite advice from our Inspecting Architect that a drain under the lane should be installed. Consequently, at the latter part of the year, the lane continued to flood very badly and a new, very deep pothole appeared. In April, the Car Park was renovated using money from legacies. This has considerably enhanced the church environs and is the only Car Park in the Benefice. It is, of course, used by congregants, but also by visitors to the church and churchyard as well as dogwalkers and other members of the community. The well-known Lupin Field, which used to provide spectacular displays in season, is now a great disappointment to the many visitors who come from far and wide because the National Trust has insisted that it must be converted into a wildflower meadow. This has resulted in a few lupin spires showing through a field of weeds, the brilliant displays regrettably being a thing of the past. The old pedestrian gate to the south graveyard was replaced on a ‘like for like’ basis in November, paid for by a member of the congregation. In common with many churches, the size of the congregation is disappointing and has not recovered from the Covid lockdowns. The increasingly elderly congregation needs a hearing loop and to enable the church to be kept open during the day, a system of automatic door time locks is also being investigated. Page 5 of 24 ## **St. George’s Church, Trotton with St. Mary’s Church, Chithurst** Services have been continuing on a regular basis in both churches. Unfortunately, our congregation numbers are in decline. Saint Mary’s was the beneficiary of a new coat of paint this past year and is now looking very smart indeed. Unfortunately, the graveyard is looking rather untidy, with overgrown shrubs and broken fences. I have had various correspondences and meeting with the parish Council who are aware of the situation and have made moves to improve it. A lot of the undergrowth has been cleared and the walls surrounding the graveyard have been stripped of foliage. The initial momentum seems to have stalled but we have been chasing up. Apparently, they are looking for a grant to help pay for the new fencing, which they hope to source locally. Our thanks go to the Potters, who continue to look after the church and flowers. St George’s has held quite a few life events over the past year. 2025 saw the establishment of TASC (Trotton Area Support Community Association), An association to work closely with the Parish Council to support their fundraising and community events and activities. The Annual Duck Race which was a great success as always, thanks in no small part from the many members of the Benefice who again gave their help and enthusiasm to support and run the event. In 2025 the monies raised from the Duck Race are being held by TASC, with support of the Parish Council. This has had implications of the charitable donations to the Church. Following discussion, it has been agreed that the Church may draw down against the funds raised for specific costs and projects, and £5,064 has already been passed across for Fabric Costs, such as insurance and expansion of the heating system. We look forward to working with the Community to identify pastoral and outreach needs. The Rector continues to work with TASC, together with support from the Churchwardens. Sadly, following illness, we regret to inform that Peter Thomas our long serving and faithful organist will be leaving soon. We are seeking a replacement, and will dearly miss Peter as well as his flag duties, always ensuring we followed protocol, ahead of the Sunday service. Luckily over the Christmas period, the son of Chithurst resident Daryll Easton was able to play. Victoria Barton and Edward have also played for various services. However, we may need to consider using recorded organ music. We have benefitted from a kind donation from Brian Hardy, to enhance our sound system. We would also like to thank Simon Burles the Fields and Nigel Tibbitt for also helping with installation. In 2026 we may benefit from a new entrance gate to the church as it is in a state of disrepair. 2025 saw numerous visitors and groups as well as media to view the wall paintings present at St Georges, which were of course recently restored. Further help was given to visitors by update and reprinting of the Church Guide Book. Following the closure of the Parochial Church Council of Trotton with Chithurst, the issue of whether the Chithurst extension churchyard has ever been formally closed, as per Annex C. Documents from 1967 seemed to show that the Parish Council would maintain the Cemetery. Complaints were received regarding the standard of upkeep to the area. It was found that neither the Diocese, nor the Privy Council had knowledge or evidence of its legal closure. With good work from Amanda Townshend, we applied to the Privy Council and resolution with confirmation of the closure has been granted now in 2026, with responsibility for upkeep falling to either the District Council or Parish Council. Page 6 of 24 Sadly, we saw the passing of former resident of Trotton Place, Christopher Hill. Christopher was a renowned political historian. His life was celebrated in a wonderful service of remembrance. We are very grateful that he also helped within the Restoration Committee to help support the cleaning of the wall paintings, which was successfully completed in 2024. Further kind donations were received from persons connected with the Buddhist Monastery in Chithurst, including a new bench for the Chithurst Churchyard as the old one had collapsed. Another sad loss this year has been the withdrawal of Christine Ryder as sacristan. We thank her for her long and dedicated service in this role. The bells at Trotton have been rung several times this year and it’s just lovely to hear them again. The Bells team have recently had a maintenance day at St George’s. The Bells and the tower are safe. The belfry has been cleared of branches and other nesting material; the chicken wire to keep the birds out has been replaced. We are still looking for a regular contractor for the grass cutting, but a local donor has organised an initial clear up and cut. The Parish Council will grant itemised approval for costs in looking after church cleaning, tree cutting and new fencing in due course, and a working party to support these activities has been set up. We would like to thank Michael Jordan for kindly repairing the notice board at Chithurst. Parking at Trotton has long been a source of concern. We are now looking at resurfacing options, in cooperation with relevant parties We are very grateful to Trotton Farm for allowing parking at larger services. ## **Financial Review** ## **General** The Benefice accounts as presented in the enclosed Financial Statements reflect the unity of Rogate with Terwick and Trotton with Chithurst churches in a Joint Council, although each church has separate Unrestricted, Restricted and Endowment funds specific to the church concerned, and each church retains separate bank accounts. Paragraph 14 in the Notes, Statement of Funds, shows details of the funds held by each church. All the churches, along with many organisations and charities, have seen a permanent reduction in the number of people attending services which has a resulting reduction in collections. Many parishioners give generously, both to appeals for emergency charitable aid and to special fundraising events for church repairs, and the total giving week by week pays for the maintenance of services and clergy costs. All the churches are helped considerably by irregular fees and donations which come in the wake of funerals and other special services. It is now thought that we have pruned expenditure as much as is sensibly consistent with our Mission as Christians and as guardians of an important piece of our heritage. **Regular financial support** of all churches by means of bank standing orders or the Parish Giving Scheme is encouraged. Sadly, we have seen a reduction in donors over the last year due to people moving and the passing of some long-standing members of the church which reminds us of the aging congregation. ▪ Rogate receives donations from 10 Standing Orders (8 under the gift aid scheme) and 33 donors under the Parish Giving Scheme (29 under the gift aid scheme). Page 7 of 24 - Terwick receives donations from 11 Standing Orders (10 under the gift aid scheme). - Trotton receives donations from 2 Standing Orders (both under the gift aid scheme) and 13 donors under the Parish Giving Scheme (all under the gift aid scheme). **Churchyards:** We very much appreciate Rogate Parish Council awarding grants to both Rogate and Terwick Churches towards the upkeep of the churchyards. **Other support:** All the churches continue to benefit greatly from voluntary and charitable work and services, including some playing the organ, flowers, mending & cleaning linen and churchyard work. **Sharing costs within the benefice:** bearing in mind the respective size of our churches and their congregations, it is our policy that Rogate bears half of all the benefice, rectors and vicarage costs with Terwick and Trotton paying a quarter each. The treasurer pays all benefice (including Ministry) costs from Rogate and reclaims the appropriate share from the other two churches. **Sharing the ministry costs:** The main expenditure of our Joint Council is the large sum paid to the Diocese for our share of the benefice’s Parish Ministry Costs. In 2025 the Joint Council pledged to pay a total of £60,000 (Rogate £30,000, Terwick & Trotton £15,000 each). While this was an increase on the previous year’s large reduction (to help Rogate meet the new heating installation costs) it is not as much as requested by the Diocese as the Joint Council did not consider more can be afforded and to pledge to do so while taking the accounts into deficit would be negligent. This amount covers the housing, stipend and pension costs of the Rector, and also a standard sum for diocesan central costs, clergy training and a contribution to national church funds. Church insurance is paid separately by individual churches. Whilst the combined regular income from planned giving, including the Parish Giving scheme, came to some £54,955 this doesn’t cover the parish share or leave anything available for the running of the church and services, requiring the difference to be made up from unplanned and uncertain giving which is not sustainable. It is important to note that much of the total paid relates directly to the clergy costs of this parish, the remainder being the shared costs of the Christian family throughout the whole Church of England, including assistance towards the upkeep of churches less able to manage than ourselves. The Joint Council giving also supports the Rector by paying Council Tax, water charges for the vicarage, plus personal expenses relating to church activities including travel, hospitality, telephone and broadband, postage and related resources. It is agreed to contribute an annual amount of £600 (split between the three churches) towards the upkeep of the vicarage. Readers' costs and locum vicar costs, if incurred, are divided equally among the churches, reflecting the general nature of their ministry in the benefice. The Joint Council are most concerned, and are unanimous in their opinion, that the Church of England financial management board should use their invested resources to support Parish Ministry Costs. If the Church wants to stay alive, especially in the United Kingdom, then the Commissioners must spend their extensive funds to support the rural parish ministry. Where will all the investments go if the Church of England continues to decline in popularity and continues to be the leading religion in our country, when the Parishes have disappeared through lack of financial support? The effects of the increase in household and living expenses are clearly having a deep effect upon both attendees’ support and regular giving. Our Benefice depends upon this. The Joint Council and parishioners believe the annual costs in supporting the Diocese should be the Commissioners’ priority. Last year our Benefice again agreed to pay less than the requested Parish Share to the Deanery, and noted that the costs of the Diocese, especially with the numbers employed by them, had well exceeded the previous year. This disparity has been steadily increasing, whilst the parish congregation has been declining. Extensive fund raising in this parish, especially amongst non-regular church goers has been Page 8 of 24 consistent, but is wearing thin. Without Diocesan help and a major reduction in Parish share, Rogate is likely to become bankrupt within two years. Why do the Commissioners fail to release aid from central Church of England funds to support parishes, the heart of the Church of England, to keep them alive? ## **Financial Report** **Monies held:** our funds are open to increased public scrutiny through the Joint Council being registered with the Charity Commission. **Why we hold some money in reserve:** to take advantage of interest rates, it is Joint Council policy to invest temporarily surplus funds with the CBF Church of England Deposit Fund (run by the CCLA), transferring between these deposits and our current accounts as needed to pay day-to-day expenses and also to have sufficient funds to meet unexpected expenses. **General funds:** It is the Joint Council’s policy to strive to maintain a balance on the General Unrestricted Fund which equates to at least two months’ worth of unrestricted payments as a contingency against unforeseen situations. The closing balance this year did achieve this. ## **Reserves Policy** From time to time the Joint Council receives restricted legacies for expenditure on particular purposes, defined by the donor. While it is the Joint Council’s policy to encourage donors and potential legators not to restrict the purposes of their donations, for increased flexibility in their disposal it is recognised that some will wish to direct their donations towards a particular project, and this is respected. The reserves can only be used for maintenance and development of the church and the churchyard as stipulated. We aim to expend such money as soon as possible after receiving the legacy, depending on the specific objectives of the donor. Where we have identified that the specific purpose can only be achieved by delaying the expenditure, we invest the legacy temporarily until such time as the need for expenditure is identified. The balance of the **Restricted Fabric Fund** is retained towards general maintenance costs. It is the Joint Council’s policy that these reserves are held as far as possible in order to maintain the church and yard in a suitable state for worship and to encourage fund raising for service running and benefice expenses. ## **Financial Report - Rogate** ## _**General (unrestricted) fund**_ The Parish Giving Stewardship Scheme provides the main source of income with regular donations of over £26,911 during the year. This and the other regular giving are similar to the previous year while donations have fallen. There was a small decrease in fees for weddings, burials and monuments but these vary year-on-year. Bank interest rates fell along with the income it provides. Expenditure during the year was broadly in line with predictions – the cost of oil was more than the previous exceptionally low year (during which the boiler was not working for a prolonged period). The church met its costs from its income (from general funds) resulting in a gain of £1,000. Page 9 of 24 **Staff costs:** There are no employees. Two professional self-employed organists share the responsibility of providing music to accompany services at Rogate each month with unpaid volunteers. Maintenance of the churchyards is undertaken by self-employed groundsmen as well as volunteer workers. ## _**Restricted fund**_ A significant legacy was received from Ann Arnold to go into the fabric fund. There was a small insurance claim as a result of an accidents damaging the listed wall in front of the church with repairs being completed during the year. Fundraising was mainly through the Christmas market which raised over £4,000 to be shared with the Friends of Rogate School. Restricted funds included expenditure on churchyard maintenance at a cost of almost £5,000 as well as charitable donations being passed onto other nominated charities. There was an overall increase in restricted funds which will be used for further planned essential maintenance works. So that we can better identify the constituent elements of our Restricted Funds – Fabric, Churchyard, the Disasters Emergency Fund, Little Angels and the Bell Tower Improvements Fund, this information appears at Note 14 in the Statement of Funds. Looking at the constituent elements of the Restricted funds (see Note 14 in the Statement of Funds): - Fundraising for the _**Fabric Fund**_ needs to rebuild reserves to cope with on-going structural maintenance needs. - _**Churchyard**_ maintenance is largely funded by burial fees and by a generous annual grant from the Parish Council but there are planned tree works which will probably not be covered by this income. - ▪ Donations to _**Charities**_ were made from reserve funds held as a result of collections during dedicated services, funeral services and special charity events. - The balance of _**Little Angels**_ **’ funds** is retained as a provision against any future reduced income with fluctuating attendance and therefore income. Little Angels Toddler Group is popular and draws parents from a wide area outside the parish. The funds that we hold on their behalf to pay hall hire fees fell slightly during the year. With Rogate Village Hall continuing to give them a reduction in hire costs they were able to meet their hall hire costs. - _**Bell Tower Improvements Fund**_ is retained against future improvements that are needed to improve safety and maintenance of the bells. ## _**Endowment fund**_ This heading recorded income from endowment trusts (in the form of dividends) from holdings with CCLA with £459 to be used for the upkeep of the churchyard and £298 for the general fund. These are held by the Diocese (as custodian trustee) in the name of Rogate Church. At the end of the year the holding of CBF Investment fund shares was revalued and showed a decrease in value of £1,089. The Chancel Trust is held under the Tithe Act with Chichester DBF giving a restricted charitable grant of £24 to reimburse part of the cost of insuring the Chancel. Page 10 of 24 ## **Financial Report – Terwick** ## _**General (unrestricted) fund**_ Terwick’s regular donations and service collections have again fallen from the previous year which also means the associated HIMRC gift aid claimable has fallen. We are concerned at the aging congregation and associated loss of donors. There was slight increase in fees for weddings, burials and monuments but these vary year-on-year, Bank interest rates fell along with the income it provides. Expenses were similar to the previous year. Despite not pledging the full amount of Parish Share the church made a further loss from unrestricted expenditure of £2,696. This is very concerning as the general contingency fund has fallen by over £10,000 in the last three years. ## _**Restricted fund**_ **.** A legacy towards the churchyard fund was received and donations towards the replacement of the churchyard gate. Restricted funds included expenditure on churchyard maintenance and a new gate at a total cost of £7,072, plus £15,000 for the restoration of the carpark. Looking at the constituent elements of the Restricted funds (see Note 14 in the Statement of Funds): - The **Hett/Lieven-Bauwens Fund** (held in CCLA investment fund) income of £1,440 goes into the fabric fund. This investment increased in value by £806 during the year. - _**Fabric Fund**_ needs to rebuild reserves to cope with on-going structural maintenance needs having completed the roof replacement, drainage works and internal decoration in recent years. - _**Churchyard**_ fund maintenance is largely funded by burial fees, legacies, investment income and by a generous annual grant from the Parish Council. - _**Charity fund** – donations received at services/events for specific charitable purposes are passed onto the appropriate charity_ ## _**Endowment funds**_ - The Hodge Trust (held in CBF investment fund) earned dividends of £760 which were transferred to restricted funds for the upkeep of the churchyard. This investment decreased in value by £1,854 during the year. Page 11 of 24 ## **Financial Report - Trotton** ## _**General (unrestricted) fund**_ The Parish Giving Stewardship Scheme provides the main source of income with regular donations of over £9,595 which is £1,000 less than the previous year. Collections, donations and the wall box are also less than the previous year. Fees for weddings and funerals increased this year by over £2,000 to £3,711 but this income is not stable. Bank interest rates fell along with the income it provides. Expenses were similar to the previous year. The general fund had a small deficit this year which is concerning, especially given the reduction in the parish share pledge. The Griffith bequest (held in CBF investment fund) earned dividends of £1,425 is unrestricted. This investment decreased in value by £57 during the year. ## _**Restricted funds**_ Chithurst redecoration was carried out in 2025 as a considerable cost from their reserves at over £21,000 though there was a listed places of worship grant of £3,084 for the VAT element of this cost. The overall deficit in restricted net income of £17,424 is as expected with the planned major works expenditure and not of concern. Looking at the constituent elements of the Restricted funds (see Note 14 in the Statement of Funds): Reserves can only be used for maintenance and development of the St George’s Church, Trotton and St Mary’s Church, Chithurst and the churchyard of St George’s (St Mary’s Churchyard being closed - _**Kneeler fund**_ are historical funds held that will be used as required - _**Chithurst fabric fund are the only funds held for Chithurst church and it is anticipated some will be used for internal redecoration next year**_ - _**Churchyard**_ fund contains a small historical donation - _**Trotton fabric fund, through significant fundraising and grants, has enabled the wall paintings conservation work to be completed**_ - _**Charity fund – donations received at services/events for specific charitable purposes are passed to the appropriate charity**_ ## _**Endowment funds**_ - The Piggot Trust (held in the CCLA) earned dividends of £311 which were transferred to restricted funds for the upkeep of the Church and Churchyard. This investment decreased in value by £447 during the year. Page 12 of 24 Joint Council for the Parishes of Rogate with Terwick and Trotton with Chrthurst During the year the following served as members of the Parochial Church Council: Ex Officio members: Incumbent: The Reverend Edward Doyle Chairnian Church Wardens: Rogate: Mr William Howatt Mr Trevor Munday Lady (Bridget) Nixon Mrs Sasha Boam Mrs Amanda Townshend Tenvick: Trotton: Secretary: Mrs Laura Craven Members: Mrs Sasha Boam Mr5 Laura Craven Mr John Field Mrs Rlta Harri50n-Roach Mr William Howatt Mr Trevor Munday Lady Bridget Nlxon Ms Octavia Pollock Mrs Lolse Rae Voyantzis Mrs Amanda Townshend Mr Simon Ward Vice-chairman Non-joint Councll Members: Benefice Treasurer: Safeguarding Officer- Ms Debbie Harknett Ms Adele Cook Representatives of the Deanery Synod: Mrjohn Field (elerted October 20201 Mr William Howatt (elected October 2020} Membershlp of the Joint Council is determined underthe Church Representation Rules and conslsts of certain ex-officio members, the churchwardens and members of the Deanery Synod and other members of the church who are elected at the Annual Parochial Church Meeting IAPCM). Members are warmly encouraged to stand for elettion to the Joint Council and we try to ensure a balan￿ of skills and experience where possible. This Trustees, Annual Report was approved by the Joint Council and signed on their behalf by The Revd. Edward Doyle, Chair. Joint Council Date ## **Joint Council for the Parishes of Rogate with Terwick and Trotton with Chithurst** During the year the following served as members of the Parochial Church Council: Ex Officio members: Incumbent: The Reverend Edward Doyle Chairman Church Wardens: Rogate: Mr William Howatt Mr Trevor Munday Terwick: Lady (Bridget) Nixon Trotton: Mrs Sasha Boam Mrs Amanda Townshend Secretary: Mrs Laura Craven Members: Mrs Sasha Boam Mrs Laura Craven Mr John Field Mrs Rita Harrison-Roach Mr William Howatt Mr Trevor Munday Lady Bridget Nixon Ms Octavia Pollock Mrs Loise Rae Voyantzis Mrs Amanda Townshend Mr Simon Ward Vice-chairman Non-Joint Council Members: Benefice Treasurer: Ms Debbie Harknett Safeguarding Officer: Ms Adele Cook Representatives of the Deanery Synod: Mr John Field (elected October 2020) Mr William Howatt (elected October 2020) Membership of the Joint Council is determined under the Church Representation Rules and consists of certain ex-officio members, the churchwardens and members of the Deanery Synod and other members of the church who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for election to the Joint Council and we try to ensure a balance of skills and experience where possible. This Trustees’ Annual Report was **approved** by the Joint Council and signed on their behalf by ………………………………………………….…….. ………………..……............ The Revd. Edward Doyle, Chair, Joint Council Date Page 13 of 24 The financial effert of our activitle5 durin8theyèarcan be summariesed as tolkm: Unrestr￿ed Restrirted EnthiWn￿1t Yotsl Funds Funds 2025 rotol 2024 Donations. 8rants and leeacles Charitable attivities Other trading activities Investments Other recei Total Incom* 80.Z93.63 450.84 36.689.89 2,180.4B 24.48 117.1M. 1,63131 114,975.41 8,743.10 4.573.85 8.581.LKI 93W9.3Z 1.490.43 6,292.15 46￿52.95 1.828.2S 7J92.53 14 73.15 $2.n 142.405.(KI 9.246.90 27 767.65 note2 Expendlture on: R3i5in8 funds Charirable actlvitles Other tradin activities T<)tsl em ndlture 920.40 114.¢KI 93,807.84 94W.24 920.40 4.770.79 142.946.69 1,184.39 5,060.10 149,004.66 155 49.15 4.656.79 49.138.85 53.795.64 rtate3 Net galns Iof1055esl on inve5trnents Netlncome or net em ndlture 942.92 7.142.69 I￿51.73 6332.88 5N3.91 Transfers between funds 1662.101 2,S14.83 11.852.731 1662.wl 2.514A3 11,852.731 note8 Other recognlsed 8alns11105ses1: Gainslllossesl on revaluation of flxed assets Other ainsll1055e5 Net M0￿merbt In f¥nd$ 156.981 11.439A61 12.630.431 14.117.Z71 2.310.08 L661.(Kl 6￿7.71 630A3 IOJ60.15 7.79&99 Reron¢iliation of fvnd$- Total funds brou8ht forward Total funds carrled fopward 61.074.02 12.02 149.866.85 77,422.17 74 791.74 288.363.04 278 002.89 280.568.84 288362.83 note 10 Page 14 of24 fortheyear ended 31 1￿cember 2025 The financial position and summary of fvnd5 attheyearendwere: Totsl Funds TotalFunds 2024 Intsngiblè assets Tangible assets Endowed irwestments 110.736.56 110.736.56 114.863.83 114A6a83 Dèbtors Investments Cash at bank and in hand 2.901.29 107.SCI).00 60,CM)6.03 170A25.32 1278.36 IOLIRXI. 73.229.64 I75￿26.&K? note 11 Credit¢xs: Amounts fvljln due wlthln one Net ¢urrert assets or Ikbllitles 170te 12 16726&3Y Total assets Itss Current 5Sabllllles credit￿5. Amounts falling due after more th•n one ye•r Prowsions for Ilabllltles Totsl net assets or IlÈabHltles 278.00189 288363.04 note 13 288,36aO4 Thefwmts af ￿ charlty. Endowment fijnds Resirrrted funds Unrestricted fitnds Totsl thafftylur 74,791.74 143.799.13 59 412.02 77,422.17 149.866.85 61074.02 Iiore14 This Aftnual Flnancial Report for the year ended 31st De¢ember 2025. Inthdln8the note5 followln& was approved bythe Pccand s*ned on Its behalf by 171.J/2¢2é The Reverend Edward M Doyle, PCC Chaimian 1209306-The J(xnt councll forihe parlshes of Rogate w5th Ten￿(k and Trotton wlth Chlthursl 2. Analy515 of Income lorthe year ended 31 December 2025 Total Funds 2025 Totul Funds 2024 Unrestricted Restrirted Fund5 Funds Endowment Fjjnds Voluntory recelpts Planned Giving IGAI Planned Givin8 Ino GAI Collections-IGA envelopes) L095e cash collection IGASOSI Donatlons-18ift aid) Donations-lno gift aidl Parish Giving Scheme Gift aid recovered Legacies Grant5 15.447.00 2,792.89 1,404.10 6,113.10 1.254.97 613.01 36.505.75 16.162AI 210.0) 15.6S7.IX> 2.7>2.89 IA04.10 6.113.10 6.689.32 1.724.47 36,505.75 16.162AI 23.472 6A86.48 117m.00 16.989.00 3,569.63 2,167.tXI 6,747.17 1.438.42 1,900.56 38,062.20 15,783.75 5.000.00 23.317.68 114,975.41 5,434.35 1,111.46 23.472.08 6,462.CKJ 36,689.89 24.48 24.48 80,293.63 Artlvltleslorqenerotlnofvnds Fund ralsln8 450.84 4SO.84 2,180.48 2.180.48 2.631.32 1631.32 .743.10 8,743.10 Investments Bank & C8F deposlt Interest Dividends 4.534.25 39.60 4,573.8S 489.66 1.000.77 I,4￿.43 5.023.91 2,868.62 7.892.$3 6,445.24 2.801.66 9,246.90 1,828.25 I,B28.25 Church ortivitles Fees-weddin8s etc Trading Insurance claim Little Angels Charity donations Other receip15 8.OBI.IXI 1134.00 10.215.IXI 7,873. 15,071.60 759.(Xl 4,064.05 520.Tr) 3,638.15 520.00 3.638.15 8,581.(Xl 6.292.15 14.87*15 27,767.65 Total received on all funds 93A99.32 46.652.95 I￿52.73 142.4105.th) 160.733.06 Page 16 of24 IZ09306. The Jolnt ¢oun¢ll forthe ￿rtsh¢S of Ro8ats wlth Tewwkk and Trotton vAth thithurni l. Anatysls of expèndlture for theyear ended 31 De¢tmbÈr 2025 Totsl Fund5 2025 Total Funds 2024 Unrestritt Funds estritted Funds Endo¥Ment Funds Generotlngfvnds Fundraisin81event costs 920.40 920.40 9ZO.40 910.+10 1.184.39 1,184.39 Church ortlvtte5 Missionary and char5table 8lvbng-ho Missionary and charSiable 8lvln6-awav Di¢xesan parlsh share Rector & Readers fee5 DBF fees aÈr8y expenses 114.fA) 4.456.79 21yJ.LK) 4.570.79 zoo.th) 60.000.Th) 535.IXI 3.812. 3.564.56 72,682.35 5,060.10 note4 note4 60.￿j.Th) 535.C 3,812.C 3.564.56 68,025.56 60,(Xk).(k7 449.80 note 6 3,643.00 3,534.67 72.687.57 note 6 4,656.79 Church expense$ Vicara8e Insurance 5.346.7S 5,885.82 2,782.68 2,735.78 1,731.43 357.94 5.45 3.072.93 $346.75 5,885.82 2.782.68 2,735.78 1,731A3 357.94 $60AS 3.072.93 12W.76 71.50 3.SN)6.1 38516.04 5,145.31 5.724.75 2.214.22 1.968.06 1,661.32 2.219.45 706.13 3,047.92 9,598.10 61.50 3,952.(70 36,29&76 note 6 Church upkeep of servkes Benefice expenses Church runnin8 expenses Childrens, activitles Church maintenance Upkeep ol churchyard Bank charges Governance 555.TrJ 12.064.76 71.50 3,906. 25,896.28 note 7 12.619.76 Molorcopltolexpendlture Church Fabric Repairs 36.519.09 36,519.09 as￿19.09 36.519.09 45,078.43 45.078.43 Totsl expended on all funds 94,842.24 53,795.64 148.637.88 155,249.15 Page 17 of24 1209306. The Jolnt counal for the par5shes of Rogate with Ternick and Trotton with Chithurst Notes to the Flnanclal Report Icontinuedl for the year ended 31 December 2025 UnrestriLW Reslricted Endu•￿1 Total Fund5 TotulFunds I Fund Funds Funds 2025 4 Missionary and charitable Bi¥in8: Mome: Ali Ambulance- Kenl, Surrey & Sussex Bishops Discretionary fund British Heart Foundation Chestnut Tree Childfens Hospi Children's Society Chrlstian Aid appeal Fishermans Mission Great Ormond Street Mldhurst Deanery Support Worker Midhurst Palliative Care st Wlllrids Hospice stonepillow Rogate School Friends & Famllv Rosemary Foundation Ro al Britlsh Le ion 240 85 50 85 154 372 86 431 20 155 155 220 220 22 22 800 721 8(K) 50 223 721 20 2,080 2,080 2,347 147 381 114 114 53 4,457 167 4,571 Overseas: 2Cx) 200 2rMI Totgl charltoble Ivln 114 Unre#rkted Restrlcied Endowed Total Funds fotol Funds S Staff costs Wo es ondsolories inc PA YE 810 810 The PCC no longerhos ony employees Payments to PCC members Cler8Y SUPPOrt- Vicara8e council tax & exenses. travel. hospitality, posta8e, travel expenses; plus Readers, Irairting and conference fees.. 2025 2024,, 8,911 8,680 Unrestrlcted R*strICt￿ Endowed Total Funds fotol Funds Fund Funds Fu 20 7 Governancè Accounts pmdurtlon Inde endent exuminjtion 3,816 3￿16 3,850 102 3,952 Unrestrfcted Re5trlcted Endo¥rtd Totsl Funds Totol Funds,, Fund Funds Funds 2025 2024. 8 ADalysSs of transfers between funds R Endowment interest to churchyordlunds R Endowment interesr to genemlfunds Chancel trust incomeforinsuruntè From generulfvnds toword5 churchy¢Jrd wallrepair 459 (459) (2981 (24) 24 TE Tronsftr of endowment interest to restricted TE Gener¢rl donationsfrom restricted 760 1760) TR Pi880tt divldends this year for ¢hurd)yardlmaintenance TR Chlthurst Insurance from thelr funds 311 f311J 1485) 16621 2.515 11.8531 Page 18 of24 I2093L￿. Thejolnt Cou￿1 forthe parf5he50f RryatewithTenbl¢k •hd Trrtton wlth Chhhuyst Note5 to the Financbl Report l¢tyrtinu¢d) fortheyèareb￿d 31 December2025 umeStrf¢t￿ Ae5trlcted ErA1tr￿ed Total htr FurAI 2025 9 Flxed AssÈt$ InvestmontS Market volue l January 2025 Disposals at carryin8 value Purchase5 at COSt Net ains and revaluètlon Market value 31 December 2025 Shareholdin8'. R Roblnson TfUSt'. 4W.54 CBF s￿res.1Jn5ptCffj*d u5e.Dvidend all￿ted General furKI by PCC osolutlofi .. 714.04 C8F share5. Purpose 5pEcrfied by doN)rs for8eneral ¢hurchyard use hancel Trus 50.LK) C6F shares IPCCdees noi ownl- diwdent15 payable for Chancel insurance. TE 1182.97 CBF shores In. Purpose. upkeep of famlfy gr￿, church fabrK and maintenonce. Income used for churchyard upkeep - 1557.62 CCLA share5. Purp05e-preservation & upkeep ol St. Petef's Churth. Income used to support¢hurch mlntenance includln8the heatlng sy5tern. TR E8golLgtL- 484 5hare5 in CCLA Investment lund- Puryose- Tiotton£hurchyard Income used forchvrchyard & maintenarKe of chU￿h TR fjL1LLL￿. 61.64 5h•res In CBF Investment fynd. Purpose 4Jnrestritt L425 36.016 77,422 114M64 57 1.368 2.630 74,792 4.127 34.577 lIM•st￿ 11•slrfct•d Endtr￿1 Tot•1 Funds 10 An•lyslsof net •ss¢ts bylund FIMed assets for chur£h use Investment fixed assets Current assets 1,368 61.203 13.1591 34.sn 109,223 74.792 110.737 170,415 13.1591 114.864 175.526 12.0271 Lon term liabl1￿leS 59A12 143.799 74.792 288.363 11 Debtor5 Gift aid ￿0ver¥b Other debtcr5 3.325 576 2,325 576 852 426 12 Creditors.. amount5 tslllr¥ du• Wilhinone￿r Oelerred irKorne Accrua15 Archdeacon's loan Other creditors 1.250 1250 L903 1,909 124 027 13 fJeditors.' afflount$faMir¥ due aft•r more th4n4)ne p*r t)eferred irKome Accruals for utilit*s and other(0515 ArthdÈacori's loèn Other creditor5 Page 19 of24 1209306-The Jolnt coundl for the parlshes of R•)gate wl¢h Terwick and Trotton with (thithurst Notestothe Financial Report (continued) for theyearended 31 DectmbÈr 2025 Traftsf￿ Balanus other gain5 Ifwd & losses 31-Oec-25 blfv4d dlture 14 Statement of funds (see notes below for detailsl Endowed Funds Rog8te Endowrnent Trusts Rogate Endowment Deposils Terwick Hod8e Fund Trtstton Pi ot Fund Total of all Endowed Funds 27.252 11.625 27,353 11.191 77.422 782 11.8711 26.161 11,625 26,260 10,744 74,792 760 11,8541 14471 14.1721 1.542 Restrkted Funds Ro8ate RestTlCted Funds Terwlck Hett Fund Terwick Restricted funds Trotton Restricted Funds Total of all Restr5ttd Funds 24. 36.016 38.181 50.701 I49￿67 34.171 110.1451 9S9 11,4401 49,9S3 34.5n 25,993 33,277 9.737 3.506 47A13 121,9251 21,726 53.796 796 315 Unrestrlrted Funds Rogate General Fund Ro8ate Designated IMpr0￿ments Fund Terwick Unfestricted Fund Trolton- Gllfllths bequest Fund Trotton Unfestrirted Fund Total of all Unrestrlcted Funds 25,177 9,912 10,193 1.425 14,366 61.074 50.034 148,5791 11771 26.455 9.912 ?N97 1,368 14,180 19.353 122,0491 57 24,214 91￿42 93 719 TOTAL FUNDS 288,363 14U54 1148.638 4.576 278.003 Endowment Fund5: Are an accumulatlon of varlous small, anclent legade5. There Is no evldence avallable a5 to the donors, intentions for these trusts othef than information at Note 9 IRogatèl. Comprise Fabric Fund for mainienance work on church building: Bell Tower Fund for Improvements to bellsltower- Churchyard Fund for maintenance in churchyardlburial 8rounds- 5ypport of tittle An8els parent and toddler group.. money set aside for ur8ent charitable donations when nalural disasler5lemÈrgèntie% arise. Used for general operating tosts. Includes a le8acy and desi8nated sum which the PCC set aside toward5 the c05t of futurè improvements. Restrlrted Fund$: Unrtstrlrttd Funds: Terwld(: Endowment Funds: Restritted Fund*. The Tarnplin and Hodge Trusts, purposes are primarily for the upkeep of Terwi¢k churchyard The Hett l Lieven-Bauwens Fund's purpose is the presevation and upkeep of St Peter's Church plu5 the churchyard fund- roof fund- fabric fund and charity fund for donations gNen for a specific charity collection. Used for general operating cos Unrestrfcted Funds: Trotton: Endowment Funds: The Pi8got Trust purpose 15 for the upkeep of Trotlon churchard with income for churchyard or church fflaintenan￿. Comprises fvnd for Trotton fabric- Chithurst fabric- kneeler fund,. churthyard fund and charity fund for donations given for a specific tharity collettion. Griffiths Bequest- unrestricted. Used for general operating costs. Restrlrted Funds.. Unrestrlcted Fund Page 20 of 24 Restrlrted Funds l Jtsn 2025 15.912 L786 665 ndI￿re RogotefubricFund Rogote 8ell Towerlrnprovements Fund Ro9ore Churchyortl Fund Little Angets Roqote Chorilies Fund Ten¥ick Heit/Lieven-Bouwens Fund Terwick Churchyord Fund Terwi¢k FobrK Fund Terwick Chority Fund Trotton KneelerFund Chirhurst FobrK Fund Trotton churchyardfund Trotronfabricfund Tmtton Chtsrityfuftd 23,954 39,866 1,786 669 450 7,182 34,577 7.623 18,369 4.038 520 5,659 (4.993) 1555) f4,597) 959 6,120 36,016 7,959 30,222 fl.4401 6.736 3,LK)I (7,072) f14,853J 114 27.990 174 22.424 114 10,051 174 22,938 3.242 21.666 485 311 60 149,867 47813 53,796 315 143.799 Page 21 of24 ## **Joint Council for the Parishes of Rogate with Terwick and Trotton with Chithurst** ## **Notes to the financial report** ## **1. Accounting policies** ## **Basis of preparation:** The Joint Council is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current (2016) Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)). The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. The financial statements include all transactions, assets and liabilities for which the Joint Council is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members. **Funds accounting:** Funds held by the Joint Council are: - _Unrestricted funds_ - general funds which can be used for Joint Council ordinary purposes. - _Designated funds_ - monies set aside by the Joint Council out of unrestricted funds for specific future purposes or projects. - _Restricted funds_ - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the Joint Council for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund, - _Endowment funds_ - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment. - Income and endowments: are accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably. ## **Donations and legacies:** - _Collections_ are recognised when received. - _Planned giving receivable_ is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate. - _Gift aid recovered_ is recognised when the income to which it is attached is recognised. - _Grants and legacies_ are recognised when the formal offer in writing of the funding, is received by the Joint Council. **Charitable activities** : statutory fees for weddings and funerals are recognised when the office occur. ## **Other trading activities:** - Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b - in the case of concerts: for the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert has taken place. - Sales of magazines and study notes are recognised when received. Page 22 of 24 **Investment income** : dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. **All other income** : is recognised in accordance with the above overall policy. ## **Gains and losses on investments:** - Realised gains are recognised when the investments are sold. - Unrealised gains and losses are accounted for on revaluation at 31 December. **Expenditure** : is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably. **Grants and donations** : are accounted for when paid over, or when awarded where the award creates a binding obligation on the Joint Council. **Church activities** : The Diocesan Parish Share is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet. ## **Fixed assets** **Tangible fixed assets** : consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. Movable church furnishing held by the Rector and Churchwardens on special trust for the Joint Council and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. All expenditure on consecrated or beneficed buildings and individual items costing under £3,000 are written off in the year they were incurred. **Depreciation** : is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are: Fixtures and fittings 20% Audio visual equipment 33% Office equipment 25% **Investments** : are stated at market value at the balance sheet date. **Current Assets** : Amounts owing to the Joint Council at 31 December in respect of fees, rents or other income are shown as debtors, less provision for amounts that may prove uncollectible. Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank. Page 23 of 24 ## **Independent Examiner’s Report** ## **to the Joint Council of Rogate with Terwick and Trotton with Chithurst for the Year Ended 31[st] December 2025** ## **Section A** This is my report to the Joint Council of Rogate with Terwick and Trotton with Chithurst (Registered charity 1209306) on the Trustees Annual Report for the year ended 31 December 2025. ## **Respective responsibilities of trustees and examiner** The Joint Council members are responsible for the preparation of the annual reports. The Joint Council members consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. ## **It is my responsibility to:** - 1) examine the accounts under section 145 of the Charities Act, - 2) to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, - and - 3) to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with 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 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 and the report is limited to those matters set out in the statement below. ## **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: - a. to keep accounting records in accordance with section 130 of the Charities Act; and - b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act - 2) have not been met; or - 3) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Examiner’s signature:** ………………………………………… **Examiner’s name:** John Taylor **Date:** 2 May 2026 **Relevant professional qualification(s) or body:** **Examiner’s address:** Downsview House, Trotton, West Sussex GU31 5EW Page 24 of 24