CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFE FEOFEES Year Ended 31 December 2025 Charity RegistratioD No. 220487 CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFK FEOFFEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMEIYTS FOR THE YEAR ENDED 31 DECEMBER 2025 CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFE FEOFFEES LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr J Clark Mr J Edwards Mr M Jenner Mr M Jol]nstone Mr M Milner S Hammond Mr J Marshall Reverend Canon J A Egar Chgwhy nvmber 220487 Prltttipl¢ addrtss 5 Waterloo Place Lewes East Sussex BN7 2PP INdepeDdent ex2Thin¢r Maxwell Gumblcton & Co I West Street Lew¢s East Sussex BN7 2NZ Bon*ers CAF Bank Ltd 25 Ksn¥ Hill Avellue Kings Hill West Malling Kent ME19 4JQ Soli¢ltor5 M4yo W>Th¢ Baxtrr 3 B¢ll Lane Lew¢5 E&st Sussex BN7 IJU CHARITY FOR THE REPARATION OF THE CHURCH AIYD SUSTENTATION OF THE POOR THE CLIFFE FEOFFEES LEGAL AND ADMINISTRATIVE INFORMATION Inwestm¢nt Advisors Dowgate Capital Limited 5, Gl¢neagle5 Court Brighton Road Qawley West Sussex BJIIO 6AD CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFE FEOFFEES CONTENTS Page Tryst¢¢s' report Indtptndemt ex•mintt's report Statement of fin8nciil activities Bgknnce shtet r40tss to th¢ •etouMts 6- 14 CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFE FEOFFEES TRUSTEESY REPORT FOR THE YEAR ENDED 31 DECEMBER2025 Th¢ trust¢es present their repLkrt 8nd accowjts for the ye4r ended 31 Dmnber 2025 1The *¢¢ounts have be￿ prepaTcdio &£corda]]¢¢ with the a¢counting policies Set in rATrtc I to the accounts ood compty with the Chwity's deed or rwlTm¢n*, the Charities Act 2011 and A¢£ounting at)d Rep(rting by Ch2riiies.' Stat¢m¢nt of R¢romcnded Pra¢ticc applicabl¢ to chaTiti¢S prEparing tb¢ir aC￿)ullts in aG¢Ord￿C¢ with ilK Financial Reporting Slfjndard hppli¢able in the UK 8rJd Rcpubli¢ of Ireland IFRS 102) Icffective l January 2015). Objectives and *etlvltitJ Th¢ Chariry'5 obie¢is are the r¢paration of St lknmas-a-Bcck¢t Chur¢F4 ClilT4 Lewe5 alld sus*niio# of thc N)or within th¢ town parishes of L¢we4 Eqst Sussex. Tr tnI￿S hav¢ paid due regardthguid8tt¢¢ issued by th¢aJarity Comfflission in d¢cidiD8 whatll¢iiviiiesthedwity should Thc Chureh Ilall in Cliffe High Stred is one of sev¢rnl prop¢rty &%sets owned by the ChATity and is used &$ a D￿ting pl d eveni venu¢ ihroughout the year. It gcntrdtes r¢v•)ucs by charging oui w various dubs socicties, individuals snd ￿•11 c]JAritie5 with thc purwse of gencrdting a small fllw)¢ial surplus after covering running costs. Th¢ Charity relies on the go WO￿ of a Hall who Over￿¢$ 011 matteT5 related to ihe Hal] finan¢4 rcs¢rvatiffls and mi1titej￿Jrc induding health ond safety. Achiev¢m¢nts aDd perfomgnce Cliffe Froffecs is an ￿¢1¢￿1 charity founded in If1>3. It exis¢s to 5UPP(Yt th¢ fgbric of Si Thomas aBecket Church, ClilT¢ in Lew￿ and provide grants in th¢ paTisbe5 of 10 gualifykDg causes to supwl areas of depriva￿￿ help with debirelÉef and wist local Individuals who sttw88le to mect a basi¢ standard of living. The Church Hall in Cliff¢ Hi8h Stred is oneof scvernl pN)p¢rty assets ow1￿] by th¢ Charity aTMI is used a5 a meeting pla and event v¢nue throughout the year. It gULernks r￿cnU¢s by charging out to clubs, so¢ietie4 individuaJ5 wjd small charaties with thc purpose of genttating amrthstfman¢Aal SUTplus oftercov¢rin8 rwjning A Yesid¢ntial property owned by the Chllrity in the town of lth¥¢s is l¢t to L¢wes Distri¢t Council OYA b fonnaj ten4ncy rementwhi¢h provides the council with short t¢m) housing foy local resid¢nts seeking long¢r ¢¢rnJ sdtl¢menL The Charity m￿¢ a 8rwJi of£2.IX)O to the Parod]ial Chur¢h CK)uncil of St Thomas at Cliff¢ with All S&¥nts L¢wes in %thich the Charity is bas￿. 'llJis indudes a contribution to it'5 IJiissioTh work ID additlon to ¢overingth¢ church Tfp8iTS ar¥J m#iTJ(¢nane¢ work. Cliffc Feoif¢es work5 with r¢cognis¢d a¢cr¢ditsl orgaThisalions which ree¢ive app]i¢4tions forassist8Lce rel*iTh8 to ptsv¢rty and sit￿￿On5 wher¢ individuals orhousehold$18ck sufflcieni re50urcesto me<¢their basi¢ needs ar¥J p8￿￿1p* fjjlty in si*l¢ry. Othergr8mis made dwin8 2025 were to the Landport FL￿1 Bank for £S,(MKI. LandporlPl&yxheme £1,500 Lcw¢s Homelink for £8.(M)O. Lewes Uniform Bank for £IJ¢K) oJ]d the Citizen Advice Bureau for£2,5(M) and oth¢rKTants £492.75. The Tnoney out of the budgct for chaTitsbl¢giving thal w&s ￿>t all(Kated will berolled over and ws¢d itt 2026. FknaociAI rtWLew In￿¢ hasde¢r¢ased on the l&%iye4r.£61,199 (2024- £68.056) Ou¢going resources arno￿ted to £92,692 (2024- £61,(921. Incre￿ on the Previws year. DuriThgthcytar gain of £62.815(2024- £28,152 Mwin) have or￿Sen onthe investtnent p￿0110. Theovcrall iDcrea* in Charity reserv¢s is £14,54312024- £63,823 Bain). CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFE FEOFFEES TRUSTEES, REPORT (Contlnued) FOR THE YEAR ENDED 31 DECEMBER 2025 Stroet¥r¢* zovern*Mee And m#tt*gement -llJe Charity wa5 regi*ercd on 7 t&blishedby¥ de¢d of froffmeni dat¢d 28 Fcbruary 1603 and was regis*red with thecharitics CoTnTnission otk 27 April 1964. The tru5te¢s who servrd duringthc year were: Mrj G Clark MrJ Edwards. Mr M JenE)¢r Mr M Johns¢on¢ hqr M Milncr htrs S Hammond Mr J Marshall ReVer￿d Canon J A E8ar Tru5tC¢5 ￿¢ 8ppointcd by Ih¢boaTd of tswstee5 and mcct regvlwty. The trusiees, rtpori was approvcd by the Both of Tn]st¢es. Ttusl Dated.. CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFE FEOFFEES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHARITY FOR THE REPARATION OF THE CHRUCH AND SUSTENTATION OF THE POOR We r¢pon onth¢ 4¢￿Wits0r th¢ Charity for the year eDded 31 De¢¢mbcr 2025. which ar¢ s¢t out OD pa8es 4 to 14. Respertive reypMsibilitie5 of trustees and examiner Th¢ Charity's t￿sIt¢S are ￿sPonsIble COT th¢ prcparuiion of the a¢count& Th¢ Charity's tru%tees consider Ihat All ojjdit is not miuired for this year ￿der s#tion 144121 of thE Ch*ities Ad 2011 (the 2011 Acl) attrj that an ind¢p¢DdeRt examin&iLm 15 ne¢ded. li is ollr responsibility to.. ¢xaJnin¢ the accounts utlder seciion 145 of the 2011 A¢L io follow the pmcedures laid down in th¢ gcneTrJ Dtrections g1vc￿ by th¢ Charity Commi55i0n under sedi¢m 14515)Ib) of the 2011 Act.. aEkd to s¢&¢¢ wthrther particular mÈn¢rs have wme to OUT alfentio BASIS of lnd¢ptndenteU￿Jh¢y'a rtPDrt Our examination wus ¢8rri¢d oul in #c￿rdanCeWith the gcneFaJ DiJr¢tions 8ivell bythe ChaEiiy Cimmi55it>ts. An examinatioii iDclud¢s a r¢view of the accounting r¢¢ord5 kepi by the Chariry allda ¢omparison of the accounts pr¢8ented wIththo￿ Tewrds. It also includ¢s¢onsideTOtion of ally Unusualifrmsordiscloswes in thc a¢¢oUni&￿d sexkingcxplanations from you astrustees concernin8 my such ]]otters. Th¢ proceduTcs und¢Maken do not provid¢ 211 the ¢vidence thal would k tffjuire41 iih alldit and COllS¢4LLently no opinion isgiv¢n as io wh¢ther the ac¢owits prcs¢ni a'true and ra￿vIeW, andth¢ r¢ptsn is limit￿ w th05C matters set out ill th¢ statemen¢ below. Indtp¢nd•nt examlner's statem¢nt Your attention is drawi to th¢ fact that th¢ Ch￿IlY has prep￿d accounts ID accordanc¢ with Accouniing 4nd r¢porting by Charities preparing their aCCD￿ts ift accordance with the Finanrial R¢porting Stsndard appli¢8tion in the UK and Republic of ]rel￿d IFRS 102) irt pref¢renr¢ to the Accountin8 and R¢portingby Charities.. Stalemcniof Recornm¢nd¢d Practi¢¢ issued l April 2005 whi¢h is ref￿r¢d to in the regUl￿l01)S bui has now bcen withdrawn. l uttderSts￿d that this has been done <)rder for the 8¢counts ￿ provide a truc aThJ fair vicw in A¢cordance with Genern]ly Ac¢¢pted Accounting PTadi¢¢ ¢ffeaive for rwrting periods beginning on or aftcr l January 2018. In conne¢tioD with (Yjrexaminatlo￿ llo m&ter h*$ comc to ourattcntion.. (al which giv¢s us rt¥Lsonable £ausc to b¢lieve that iti sny Materi￿ Tesp¢&t the rtqUiT¢Jnents'. to keep aceounling record5 in a¢cordw]ce with s¢£tion 130 of th¢ 2011 A¢L Ond to pr¢pare ￿¢0￿￿15 whith accord with the accounting record o¢)d wmply with the a¢¢owiting requirements of ihc 20] I A¢L havc not be¢n met or whirl4 in our (yiniory ￿tt￿tIon $I￿Uld be thawn in oid¢r lo enable a prop¢r wjderthding of th¢ a¢¢ount$ to FK re4ched. (b) Chartered A￿ountants I W¢sL Stred Lewrs East Sus5¢X BN7 2NZ CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFE FEOFFEES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 UnTestrlct¢d Re5trieted Endowmeot f•Dd$ funds funds Tot•1 2025 Totsl 2024 Notes com¢ *md epdowments from: Volwitsry Income Charitsble activities Imiestmentg 46,899 14.176 124 46,899 14,176 124 52.286 15.748 Other iticome Totsl intorne 61.799 61,199 68,056 dlture Raislng funds 10.534 10.534 5J22 Chw&tsble act]￿tIeS 82,158 82.158 55.770 Totsl rtJollree9 ¢xpended 82.158 10,534 92,692 61,092 Net IDcomillW{outgoiDg) regour¢¢s before trAtt9fers (20,959) (10,534) 131.493} 6.964 Gross transfers between fi￿15 Net IntomlnyJ{oulg•In￿ rejourtes before other recog￿1$ed El￿0￿8$*$) {20,9591 {10.534) (31.493) Nct gal￿S (losses) ￿ investments 12 46.036 46.036 56,859 Net movement ID fvnds {20.959) 35,502 14.543 63,823 Funds balances at l January 2025 322.728 849.764 1.172,492 .108,669 Fund 8t 31 Dettmbtr 2025 301.769 885,266 .187,035 1.172.492 The statement of f￿￿ncial activilies includes all gains and losses ￿¢￿iSed in the year. All iticom¢ and exp¢Dditsre deTive frorn continuin¥ activitÈes. CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFE FEOFFEES BALANCE SHEET AS AT31 DECEMBER2025 2025 2024 Notes FINed assets Tangibl¢ assets Invesknents 13 14 219.575 922.116 220,173 910,715 1.141,691 ,130.888 Curr¢Dt w$sets Deknors Cash at bynk and in hand 16 1.135 49.496 30 45,515 50,631 45,545 Creditors: amounts falling due withi one y￿r 17 (5,287) (3,941) Net currnt assets 45J44 41.604 1,187,035 1,172,492 Capltal funds Endowment fimds. g¢D¢ral Ineome fu￿dS Unrestri¢ted fwids Restricted funds 18 885266 849,764 301.769 322,728 1,187,035 1,172,492 The accounts were appToved by the TTusiees OD............ Trnsle¢ CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFE FEOFFEES PIOTES TO THE FINANCIAL STATEMENr FOR THE YEAR ENDED 31 DECEMEBER 2025 Aceowntlttg polieie9 Ch•rity iJbforniY4twiii Charity for the Repar￿10Th of thr Church and Sust¢ntation of th¢ Poor is a Charity established by a deed of reoffm¢nt da*d 28 Fcbjuary 1603 was registered with the ChaTities Comtnission on 27 April 1964. Acrounting eonvtJttiDn I'hesc 8ecount$ have ken prep￿￿ in a¢¢oTdancc with Accountirt8 and KeportiDg by aJatitie5'. Sthkment or R¢¢ommend¢d Prnaice applicab]e to charities preparin8 their a¢¢ount in u¢cordance the fiD8ncial Reportlng SiaDdard applirknle in the UK and Republic of Ir¢lat)d {FRS 1021 leffectivc l January 2015)- (Ch￿ilieS SOR IFRS102} Th¢ aJariti¢s A¢t2011. Th¢ Charity is a Public Betsefit Entity &% defjnd by FRS 102. The 8ccounts d¢p8rted from ihe Ch￿111¢$ (Accounts and R¢poris} RegUlati￿S 2W8 onty to ¢xi¢nt r¢qusr¢d io provide a tru¢ ond fair vicw. This d¢parluTS hes tnvolved following th¢ Siatemerlt of Recommended Practi¢¢ for iharities applyit)g FRS 102 rath¢r th8n the version of th¢ Stst¢ment of Rccommendcd Practice which 15 rcf¢rr¢d in the R¢gulations but whi¢h h&s sincc been withdtawn. The are pr¢pw¢d in St￿11n& which 15 the fimctio￿l ourrency of th¢ Charity, MLKLdary amounts io these riEwiciaJ siaiements at¢ rounded to the £. 12 Going corteern At the limc of approving the A¢counts. the tyustre5 have a re￿0￿1C expe¢t•ion that th¢ Charity adequalr rc50ur¢¢s to cont[1b￿¢ in opcrational exist¢rttt for tb¢ foresteable fuwre. Thu$ the trustees tonlinT* w adopt going ¢on￿Es¢d ￿ &$ to write off th¢ ¢ost or valuation of ass¢ts Icss th¢ir residual vaJu¢s ovcr their 8eful lives on the following basis." LaDd and buildings fjxture and Fittings The gain or loss awisin8 on the disrm￿l of ath asset is d¢t¢rniined as th¢ dilTer¢nrt between th¢ sale pr¢<¢eds Ihc win8 va]u¢ of the asseL and is recognised ITh net inrome lexpendilwel for the year. laOycar5 Straight line basis Reduc￿1g basis IDv¢stment proprrty Invtslrnenl properry 15 m¢asurtd initially ai cost whi¢h includes purcbase price and athy directly oiiributsbic ¢xp¢nditure. Inv¢sthient propffj ts Tcvalued io itsfairvalue al eath reportitlg date and any cbat*8es infalrvaiue ar¢ ¢ognised in PTofiI orlos If areliabk measure of fair valuc 15 not available without undue cost or effort it shall be tmjsfcrrcdto thngible assets and accoumed forunthT the ¢ost rnod¢l until it is rxptcted that fair value will b¢ reliabty me85urabl¢ on aD on-goin8 Fixed as*t iDve5tm¢nts Fixed assct tnv¢5tm¢nts are initially meawr¢d at tr￿sactIon price cxcluding trans&￿100 costs ej￿ ore 5ubsequ¢nily measuTed 81 fair v8Jue al e4ch Tel￿]ng dat¢, Changcs in fair Wal￿ ar¢ recognlsed in nct thcomc (¢xpettditur¢) for the y￿. Trartsaaion costs tr¢ ¢xpen5ed as incurFed. Is ItypAirmeTh¢ of r￿ed Assets At cach reptsrting end dat¢. lh¢ Charity r¢view5 th¢ tatryinB amounts of its t8n8Lble ￿¢1$ to dd¢Tmin¢ whrfher there is w)y indic￿10￿ thal Ihose ossets have suffered an imp8jrnl¢lJt luss. If any suth indiution exi5t& th¢ recoverablc 2mount of th¢ Lsset is ¢stimated in order th detvn]in¢ the extent of the kmptiirnicnt los$ {if any). Cash tajh eqolvajents Cash and cash equivalents in¢lude cash in h￿d. deptssits held w call with banks other short-tenn liquid inv¢s(ments with original r))aturitics of thr¢¢ months or less. and bank overdrafts. Llank overdra(ts are Shown thin b(*m>win8s in CUTr¢nt liabiliii¢s. CHARITY FOR THE REPARATION OF THE CHURCH AND SUSTENTATION OF THE POOR THE CLIFFE FEOFFEES NOTES TO THE FINANCIAL STATEMENT (COIYTINUED) FOR THE YEAR ENDED 31 DECEMEBER 2025 A¢co￿nting pollele8 (Continu¢d) i.ii Finaneill instrvmtnts The ajarity has ¢lea¢d to apply the provision5 of Section I I 'B￿lC Financi￿ It￿mentS. and Sedion 12 '0ther FAnancia] IDStrumcnts Issu¢s' of FRS 102 to all of its financial inslrum¢n FiDallciaJ inSU￿Men15 are rccogni5ed in th¢ Cb8fAty's ba]0￿¢¢ sheet when IhE Charity bECOm￿ party lo th¢ tontraclual ptovisiixjs of the in5trnrn¢rbL Financial wets and liabiliiic5 arc offseo with the net &mo￿lS preseTrted in thc fmoncial 5tatcm¢nL% whcn thu¢ is 1¢8ally tJJfor¢¢able right io set off the recognised amount5 and when th¢r¢ is an iDl¢ntii)n io settle on a nct b&8is or io realis¢ the asset and settlcthe liibility 5Lrnulthn¢ously. B•sl¢ finaD¢ial iss¢t$ Ba51¢ ftnzncial a5s¢¢s which include debtors and ¢ath ond bank baiancc4 are initially mwured £1 transaction price iK¢luding tran5H¢tion cost5 and are SUbsequ￿tIY ¢arri¢d at 8rnOnise41 cost using the effeclive interest method unless thc arrangement constitutes a finanring iran5a¢tion, where the transaction is measur¢d et the PT¢sent val of the fumre r¢c¢ipiS discount¢4 ￿ a matkel rate of itltcrcst. Financial a5S¢ts ¢I￿lfied 0$ r¢ceivable within on¢ y¢ar are not thmortised. Ba51e fingncl*l li•bllitiu Basic fLnanGiaJ liabilities. uiclwlin8 creditors and 108ns are Initi￿]Y Te￿￿]15td ai ¢rnnsacti