Charity Number: 280315
THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BYSEA
TRUSTEES. ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BY-SEA
LEGAL & ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2025
Trustees
Edward Downes
Rev Dominic Fenton IAppointed 10 March 20251
Sarah Harrison IAppointed 15 July 20251
Charity number
280315
Principal address and reglstered office
St Mary De Haura Parish office
l New Road
Shoreham-By-Sea
BN43 6RA
Independent Examiners
TCGroup
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
Bankers
HSBC Bank PLC
113 Warwick St
Worthing
BNII 3DE

THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BY-SEA
CONTENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Pa8e
Trustèes, report
Ststement of trustees, responsibilities
Independent examinerfs report
Statemènt of financlal activities
Balance Sheet
Notes to the accounts
9-14

THE FRIENDS OF ST MARY'S CHURCH SHoREHAM-BY￿EA
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual report, together with the financlal statement5 for The Friends of St
Marfs Churchfortheyearended 31 December2025.
Alms and Purpose5 a5 a Charity
The Friends of St Mary'5 is a registered charltable trust, governed, administered and determined by the
Trust Deed of April 1981.lts purpose is to carry out fundraising In orderto assist with the funding of works
associated with the maintenance and ongolng restoration to our Grade I listed churth.
Objectives and A¢tlvities
In setting the objectives The Trustees have complied with the duty in sertion 4 of the Charities Act 2011
to have had due regard to the Chartty Commission'5 guidance on publSc benefil.
The main activities undertaken by the charlty to further its charitable purpose for public benefit in 2025
were-
providing for necessary maintenance and Yepair5 to the fabric of the church.
engaging in fundraising activities to provide funds forthis core charitable purpose.
Malntenance and RepalTS
The Friends of St Marfs have continued to financialty support the Parochlal Church Council IPCQ by
covering all malntenance costs for the church In addition to any repairs needed. No malor work5 took
place duriNd 2025, and all regular annual maintenance was done.
Repairs were identified as needed to the church clock and Cumbria Clocks havethe work In hand. Thecost
of approximatety £1290 plus VAT will be met by the Frlends.
The Burlal Ground Management System now fomis part of the Eco Church Worklng Partytr atK] work
contlnues on maintaining and updating the important information held by the system.
The PCC is responsible forthe maintenance ofthe Medieval Rulned Nave, a scheduled ancient monument.

THE FRIENDS OF ST MARYS CHURCH SHOREHAM-BY-SEA
TRUSTEES, ANNUAL REPORT (CONTINUED!
FOR THE YEAR ENDED 31 DECEMBER 2025
Social and Community Events
The year was busy and produttlve, and the work invofved was worthwhile.
We held a popular quiz night wfth a fish and chip supper in April and in May the Friends helped to host a
Eroup of vtsitors from Broadstairs, Kent.
The Arts Festlval In June filled the church with a variety of exhibits from lotal artlsts based on the theme of
Peace andjoy. Volunteers helped with stewarding throughoutthe two weeks and Friends memorabilia and
artists, cards and artwork were 501d t9 Vlsitors.
Throughout the sprin& surnmer and early autumn free church tours were on offer to Broups from the
public and the congregation. These were well attended and appreciated by those who took part.
We had two Heritage Lectures which were based on the themé of the Arts Festlval and two people took
part In Ride and Stride in September with sponsorshlp from the congregation.
An outing to Westmlnstor Abbey was organi5ed in October and the group travelled by coach to London
where we were able to explore parts of the building, and appreciate the superb music. the architetture
and beautiful stained glass up close.
The Christmas Tree Festlval was very successful. Itattracted thlrty-three local businesse5 and or8anisatlons
who each displayed a tree illustrating the nature of thelr work. Lwe music, a mountaln of cake and an
extensThie raffle brought In over a thousand visitors to the church.
Overall, it was a busy and enjoyable year for the Friends. We ralsed money to help maintain the church
buildin& enrolled new members and extended our links with the community.
Finance
Expenditure
The largest expenditure in 2025 wasforthe new replacement boller at a c05t of £35,586. Other expenditure
included Organ maintenance £1,449, Lighting £1.280, General repairs £3,502 and £1.440 for Auditfees.
Income
Subscriptions of just under £2,5￿, Donations of £2.951, General Sales at Farmers, market days, Wall Box
receipts and Friends attivities raised a total of £7,503. The Arts Festlval and Christmas Tree festival raised
£6,663, Ride and Stride £410 and Church Tours £212. Claims were made to reclaim VAT of £6,379 under
the Llsted Places of Worship Grant Scheme {LPWI and Gift Aid of £596 however these were not paid until
January2026.
It should be rK)ted that the Government is withdrawing the LPW scheme which comes to an end in April
2026 and from that date we will have to pay an extra 20% VAT on all our Invol￿S.

THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BY-SEA
TRUSTEES, ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Reserves Policy
The unrestricled funds are expendable at the discretion of the Trustees and the reserves poliLy was
amended in 2019 to reflect the call on funds to be transferred to the PCC to progre55 the redevelopment
inf(ially of the church. and subsequently of the hall premises. In the Ilght of these clrcumstances the
Trustees agreed that there should be a reduction in the contingency funds to £20,C(Kl wlthin the reseNes
to meet any essential maintenance that may arlse, Free reserves totalled £120.611 at 31 December 2025
12024: £133,116>.
Strurturej 8o¥ernanee and management ofthe charlty
The Trustees as set out in the Trnst Deed are the Vicar and Churchwardens of the Parish Church of St Mary
de Haura New Shoreham, who are responslble to the PCC.
The Trustees in 2025 were the Reverend Dominit Fenton, Churchwardens Sardh Harrlson and Edward
Downes.
The Trustee5 have powers to appoit)t the following offlcials:
Treasurer.
Setretary.
Chairman of the Friends Committee.
Any other officials that the Trustee5 may consider to be Important in support of the work of the
Trust.
The Treasurer of the Friends Is Mr Phil Cromplon and the Secretary is Mrs Jayne Crompton. Together with
the Trustees and other members of the Friends Committee they meet on a regular basss.
The Committee Is elected from the membershlp of the members at the Annual General meeting of the
Friends of St Mary's.
Legislation determinin8 the congtftullon and workin8s of the Frienits:
The Incumbents and Churchwardens Trust's Measure of 1964
The Parochial Church Council's (Powers) measu￿ 1956.
The Vlcar and Churchwardens report at each meeting of the PCC on the Fabric, any works that should be
agreed, the Friends being asked to meet the costs invofved dependent of the strte of the finances of the
Friends. The PCC bs the employer and party to any contratts which may be formulated. The Friends will If
possible and should circumstances allow, assist wlth the funding of works associated wf£h the maintenance
and ongoing restoratbn to our Grade I listed church.

THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BY4EA
TRUSTEES. ANNUAL REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Trustees-Ex Officlo.
Reverend Dominic Fenton
Mr Edward Downes
Mrs Sarah Harrison
Vicar, Trustee and Chair of the Committee
Churchwarden and Trustee
ChLtrchwarden and Trustee
Executive Offiters:
Mr Philip Crompton
Mr5 Jayne Crompton
Treasurer
Secretary
Elected member:
Mr lan Tompkln
Mrs Sarah Hadwen
This Trustee's Annual Report was approved bythe Trustees and slgned on their behalf by Reverend
Dominic Fenton and Edward Downes.
Edward Downes
Dated
20
Reverend Domlnic Fenton ._

THE FRIENDS OF ST MARY'S CHURCH SHoREHAM-BY￿EA
STATEMENT OF TRUSTEES, RESPONSIBILITIES
TO THE TRUSTEES OF THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BY-
SEA
The trusteeslexecutNe committee are required by law of England and Wa￿$ to prepare flnancial
statements for each financial yearwhich give a true and fair view of the Charit¢s financial activities during
the year and the financial position at the end of the year.
In preparlng these financial statements, the Trustees are required to:
select suitable accounting pollcles and then apply them consistently:
observe the methods and prlnciple5 in the Charities SORP-
make judgements and estimates that are reasonable and prudent:
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements,- and
prepare the accounts on the going concern ba515 unless Tt is Inappropriate to presume that the
charity will continue Sn operation.
The Trustèes/Exe¢utNe Committee are ￿SponsIble for keeping accounting records which disck)5e with
reasonable accuraLry at any time, the financial position of the chartty and to enable them to ensure that
the financial statements comply wfth the Charities Act 2011. They are also responsible for safeguarding
the assets of the charity and hence taklng reasonable steps for the prevention and detection of fraud and
other irregularities.

THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BY4EA
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BY-SEA
I report to the trustees on my examination of the accounts of The Friends of St Marls Church Shoreham-
by-sea for the year ended 31 December 2025.
Responsibllltles and basis af report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance
with the requirements of the Charrties Act 20111'the ACYI.
I report In respecl of my examination of the Trust's accounts carrled out under sectlon 145 of the 2011 Alt
and in carrying out my examination I have followed 811 the applicable Directions glven by the Chèr
Commission under Section 14515llbl of the Act.
Independent examiner's ststement
I have completed my examination. I confirm that no material matters have come to my attention In
connection with the examination givlng me cause to believe that in any material respect:
accounting record5 were not kept in respect of the Tw5t as required by section 130 of the Art: or
the accounts do not accord wtth those records; or
3. the actounts do not comply with the applicable requirements concerning the form and content of
accounts set out_in the Charities (Accounts and Reportsl Regulations 2008 other than any
requirement that the accounts give a 'true and fair view which is not a matter considered as part
of an independent examlnation.
I have no concerns and have come across no other matters in connection with the examination to whlch
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
M•rk Cummlns FCCA FCIE
lor and on behalf of TC Group
The Courtyard
Sho￿haM Road
Upper Beeding
Steyning
West Susgex
8N44 3TN
Dated:

THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BY-SEA
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2025
Notes Unresirirted Restrlrted
funds
funds
2025
2025
Totsl
funds
2025
Total
Funds
2024
Income and endowments from:
Donation5 and legacies
Othertrading activities
Investments
15.040
14,632
4.510
23,040
14.632
4,510
l(KJ,199
16,668
2.388
Totsl income
34,182
42,182
119,255
Expenditure on:
Charitable attivities
Fundraising and festival costs
Other expendrture
43,257
2,689
741
43.257
2,689
741
55,257
3.081
660
Total expendlture
46.687
46,687
58,998
Net profrtllloss) and movement In
funds
8,￿0
{12,505)
{4,505)
60,257
Re¢ondll•tlon of funds:
Total funds brought fonmard
14
133,116
133,116
72.859
Total funds carrled forward
120,611
128,611
133,116
All activlties are classed as continuing.
The notes on pages 9 to 14 form part of these accounts.

THE FRIENDS OF ST MARYS CHURCH SHOREHAM-BY4EA
BALANCE SHEET
AS A T 31 DECEMBER 2025
2025
2024
Notes
Current assets
Debtors
Cash at bank and in hand
6,975
122,956
2,974
131,342
129,931
134,316
CreditfKs: amounts fallln8 the
wEthln one year
io
(1,3201
11,2001
Nel Current assets
128,611
133.116
Total assets les5 current Ilabllltles
128,611
133.116
Net assets
128.611
133.116
The fund5 of the charlty
Unrestrlcted funds
Restrirted furtds
15
14
120,611
8,000
133.116
Total charity funds
128.611
133,116
The accounts were approved by the Trustees on.
Edward Dowries- thur¢hwarden
Charity number: 280315

THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BYSEA
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Legal Ststus
The Charity is an unSncorporated charitable trust registered In England ènd Wales, further detai15
can be found on the front cover of these accounts.
Attounting pollcles
2.1 Accountlng convention
The financial statements have been prepared under the Charities Art 2011 in accordance wlth
applicable accounting standards and the current 120191 StatemeM Of Recommended Practice,
Accountin8 and Reportin8 by Charities SORP IFRS 1021.
The charity meets the definition of a public benefrt entity under FRS 102. There are no material
uncertainties abc￿tthe charlty's abllity to continue as a golng concern.
The financial statements have been prepared under the historlcal cost convention. The financial
ststements Include all tran5adion5. assets and Ilabllities.
The functional currency of the church Is p)und5 5terlin8. Items in the atcounts are rounded to the
nearest pound.
2.2 Funds accounting
Funds held by the Trust are:
Unrestricted funds- general fvnd5 whlch can be used for ordinary purp05e5.
Restritted funds - comprise monies raised for. and their use restricted to, a specffic purpose, or
donation5 subject to conditlons imposed by the donor orthrough the terms of an appeal.
2.3 Infome
All incorne is accounted for without deduction for any costs of receivabiltty, are recognised when
there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.
Donations and legacies
Donations are recogni5ed when there is evldence of entitlement, recelpt Is probable. and the
amount accord5 Wlth the Gtft Aid declaration or other record of intention to donate.
Gift aid recovered is recogni5ed when the income to which it 15 attached is recOgn￿ed.
Grants and legacies are recognised when the fom)al offer in writing of the fundin& Is received by
the PCC and the charlty becomes entitled to the income.
Other triding atdvltles
Tradin8 activities are where income Is receivable in return for selling goods or providin8 seNlces.
Income from trading i% recognised as entitlement of the funds are transferred to the charity,
Irrespective of date of receipt
Investment Income
Interest entitlements are accounted for as they accrue.

THE FRIENDS OF ST MARYS CHURCH SHOREHAM-BY4EA
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
counting Pollcles
2.4 Expenditure
Expenditure Is accounted for on an accruals basis and accounted for gr055 of VAT.
lcontinuedl
2.5 Debtors
Amounts owing to the charity at 31 December are shown as debtors less provision for amounts that
may prove uncollectible.
2.6 Cash Flow Statement
In accordance with Section 7 of FRS 102 the charity is claimSn8 exemption from the requirement to
prepare a cash flow statement on account of Its slze.
2.7 Cxh at bank and In hand
Cash at bank and in hand includes cash and short term highly Ilquid investments. The Trustees seek
to use short term deposits where possible to maximSse the return on monies held at the bank and
to manage cash flow.
2.8 Creditsrs and provlsions
Creditor5 and provisions are recognised where the charty ha5 a present obli8atlon resulting from
past event that will probably result in the transfer of funds to a third party and the amount due to
settle the oblBation can be measured or estimated reliably.
2.9 Trustee remuneration
All the trustees donate their time spent running the charity on a voluntary basis and do not recefve
any remuneration for their work.
2.10 Estimates and ￿dgemertts
Estimates and underlying assumptions are reviewed by trustees on an or7golng basis. Revi5ion5 to
accounting estimates are recognised in the period in which the estlmate is revised.
The trustees do not consider that there are any critlcal estimates or areas of judgement that need
to be brought to the attention of the readers of the financial statements.
io

THE FRIENDS OF ST MARY'S CHURCH SHoREHAM-BY￿EA
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Comparatfve Funds Statement of Flnanclal Actmties forthe year ended 31 December 2024
Total
Funds
2024
Income and endowments from:
Donations and legacies
other trading activlties
Investments
100,199
16.668
2,388
Total Income
119.255
Expenditure on:
Charitable activities
Fundraising
Other expendSture
55,257
3,081
66D
Total expenditure
58.998
Net movement in funds
60,257
Reconclllation of funds:
Total funds brought forward
72,859
Totsl funds carried fon¥ard
133.116
li

THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BY4EA
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Anal¥sls ot income and endowments:
Restricled Unrestricted
Totsl
Total
2025
2025
2025
2024
Donations
15.040
23,040
Ic￿,119
Donatlon5 and legacies
15,040
23,040
I￿,119
Festlval income
2,573
12,059
l573
12,OS9
2,319
14,349
Other
Other trading activlties
14.362
14.632
16,668
Interest receivable
4,510
4.510
2,388
Investmerrts
4,510
4.slo
2.388
Total income
34,182
42,182
119,255
Analysi5 of expendlture on:
Restrfrted Unrestricted
2025
2025
Total
2025
Total
2024
Architect fees
1,307
52,750
1,200
Repairs and maintenance
Support costs (note 71
41,817
41,817
1,440
Charttsble artivities
43.257
43,257
55,257
Festival cost5
Fundralsing activities
1,053
1,636
1.053
1.636
1,164
1,917
Fundralsln8 and festlval Costs
2,689
2.689
3,081
Other
741
741
660
Other expendlture
741
741
660
Total expenditure
46,687
46.687
58,998
12

THE FRIENDS OF ST MARYS CHURCH SHOREHAM-BY4EA
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
stsff costs
No staff were employed by the charity during the current or prior year.
Support costs Ilncludlng Govemance costs)
Total
2025
Totsl
2024
Independent examlnation
1,200
1,200
Trustees:
Trustees did not receive any remuneratlon for their role a5 trustee, or any expenditure
reimbursements during 2025 or 2024
Debtors
Totsl
2025
Total
2024
PCC Hymn book loan
LPWVATaaim
Gift Aid
2,974
6.375
596
6.971
2,974
10 Credltors.. amounts fallin8 due withln one year
Total
2025
Total
2024
Accruals
1,320
1,200
1,320
1.200
11 Control
The charity is under the control of the Trustee5.
12 Tax*lon
As a charity, The Friends of St Mary's Church Shoreham by Sea is exempt from tax on income and
gains to the extent that these are applied to its charitable object5.
13 Related party transactions
There were no related party transactions in 2025 or 2024.
13

THE FRIENDS OF ST MARY'S CHURCH SHOREHAM-BY4EA
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14 Restrlrted funds
2025
Balance at I
January 2025
Balance at 31
December 2025
In¢¢me
Expenditure
Restricted funds
Vicar Fund
Vicarfund- in the year donations were made to be used at the vicarfs discretion.
15 Analysi5 of net assets between funds
2025
Restrlrted funds Unrestrlrted funds
Total funds
C￿r￿nt assets
Current liabillty
8,000
121,931
11,3201
129,931
{1,3201
8,000
120,611
128,611
14