aTity regi5trntiDU llWDbrr3O9D60 (EllgI￿d *lld W*lrs) ST PAUL'S PARISH ROOMS TRUST ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMEiYrs FOR THE YEAR ENDED 31 DECEMBER 2025 ST PAUL'S PARISH ROOMS TRUST Trustt¢ Charity number Prineip*l address WokÉuglw Berkshire RG41 IEH Regtstered office St Paul's Parisb RIMXDS Wokiugbam Buksbire RG41 IE ST PAUL'S PARISH ROOMS TRUST coiYrENTS Statement of finaDGiai actÉvities Note510 the filla￿la1 Sta￿￿ts 5-10 ST PAIJL'S PARISH ROOMS TRUST TRUSTEE REPORT FOR THE FEAR ENDED 31 DECEMBER 2025 The financial 5t8tements have iren p• in with p)licies s¢t out in Hote I to thE financial statcments and ￿mplY with the Charity's TnL8t De&i the Clwiti&% Act 2011 al￿ "ArKounting atMI Re￿rting by Charities.. Ststement of Recommended Practtce applicable to ¢haritses rAtrATiDg tIKr aL￿unts in accordallce with the Fitwicial Reporting Standard applicable tn the UK ar¥J Republic ofI￿land (FRS lff2}" (¢ffa#ive l January 2019). Objectives activitws The objectiYe5 of the Clwity are to". (l) Awwd grdllts io r*rslu5 to this requiremeni t5 set &side in a desi￿1￿1 fi￿d from which grnDt paymalts (an thth t¢ made in with the ¢haTitable objectives. The ChaTity 1ftvEt￿ applications for gT•rt payments eliylJl¢ aTLd is in T¢gL￿ with the Junior School and Senior thx)Is within the Parist4 a￿] the Pwish S• Sdwl as tthitial bcncficiarias of future gTaDt payment& .cf_ lo RevÈtt*d Tanna-l(orn Chairlllan. foratMI on behalf of the Parthial Church C(uKil ofthe Eccl￿18#[￿ ParÈ5h of St Pau]'s Wokingbam. 2aJil..lfy4......... ST PAUL'S PARISH ROOMS TRUST INDEPENDEiYf EXAMINER'S REPORT TO THE TRUSTEE OF ST PAUL'S PAIUSH ROOMS TRUST I r¢port to the Trustee on my eXaD)in￿on of the StsÉeEn￿ts of St Paul'$ Parish R(¥>ms Trust {the Charity) for the year ended 31 Dttenther 2025. Kesponsibijities and basil of report A5 the TTU5tee of the Charftty you are reswJsil)le fty the of the fillancial statf4nents in ￿￿OrdanCe with tbe requirements of the CharitiesAct 2011 {tb¢ 2011 A¢t). I rq>ort in re5pecl of my exatt)ination of the Chariry'5 fin￿¢￿81 5tstements carried out un¢kr 5¢Ction 145 of the Charities Act 2011. In carrying out my eK8millalion I have follow￿ the Directi￿ giv￿ by the tharity Commiwn under ￿1]0￿ 145(5Xb) of tbe Cbarities Act 2011. llldtpendent ￿¥￿Iller'S St*teme•t I have colnpleted my eXa￿l￿all0￿. I confinn Do matter5 have come to oiy atteDtiort iA thme¢ti(m with th¢ examin4tÉOD giving me ￿￿se to be]iev¢ that ill ll]8tcrial r•: accountiDg records were not kept iti w of the a]arity a5 Ttquired by 5WtiotL 130 of the CIwAtiesAct 2011. the f￿anCIal statements do not compty with thc a￿lIl￿ble r4ujren￿ts CODcernirJg the fomi aud collte￿ of firM￿cIal state]x*llts sei out in the Chariiics (Accoullts alld lie[￿) Regulations 2008 othw than any re4uiremellt that the fitmncial stateuKnts giv¢ 8 true and fair view. whieh is not a matter considet&a ts i*rtofan 1tidepelld￿t examillalion. drawi in this rerrtTrrt in order to ¢nabl¢ apr(yu ofthe financial statements to be reac*ed. .Ja50n Searaneke CharteredAtcouTrtaTLL charte￿dAl￿0v0taDtsAusrr811a aodNew Ztal&nd (#28559) 90 London Road Wokingba RG40 IYF ST PAUL'S PARISH ROOMS TRUST STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 311)ECEMBER 2025 General Gronl fuDdJ fuDdi L8nd awle lThtereBt fundi Total General Grsnt funds fundi Lgnd S8le Intereit fund8 Totxl 2025 2025 2025 2025 2024 2024 2024 2024 Nots8 Ineome from: Charitable a¢tivlli¢s Inv¢stments 70,237 1.739 70,237 18,182 72.236 1,565 72,236 20,796 16,443 19,231 Totil Incorne 71,976 16,443 88,419 73.801 19.231 93,032 ctwitsbl¢ aelivltle8 88,350 2.378 90,728 47.576 5,684 53,260 Net (expendltureylnwme 8nd movement In fi]nd$ TI￿Sfer$ between funds (16,374) (2,378) 16,443 (2,309) 26.225 15.684) 13,112 19,231 39,772 Reeon¢lllatlon of fvndi: Fund balances at l January 2025 44,517 21,643 57,820 123,982 31.404 14,217 38,589 84,210 Fund balmneei at 31 De¢ember 2025 28,143 19,267 74,263 121,673 44,517 21,645 57,820 123,982 The statemcnt of finatKial activities includes au gaiN and Ios5¢3 reco8nis¢d irt the year. All irtcome and expendithre deriv¢ from continuin8 activities. ST PAUL'S PARISH ROOMS TRUST BALANCE SHEET ASAT31 DECEMBER 2025 2024 Currtllt*S5d5 Debtors Cth at Eottk8nd in hand 127.526 124,988 128.657 126.694 Crtdilors: atyowits falbng duewithin one year io 6.984 2.712 Net CLrntassets 121.673 123.982 Th¢ fllnds of tbe Charity Land Sale Inierest Gen￿￿ Reserves GrnTrt Fund 12 74263 28.143 19267 57.820 44,517 21.645 13 12l.6rJ 123,9K2 The fin8￿CiaL Stateffl￿ wete approvd by Reverend Tann&Korn Chairnw forand ¢)n tdrnlf olPaTo¢hiai Churth ofthe E￿leS1￿l￿ Parish ofst P8uI'$ Wokirtgh￿. Trustee ST PAUL'S PARISH ROOMS TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YE4R ENDED 31 DECEMBER 2025 Attounthig p*te8 Charity ithrmatio The Tnst Deed perniits the Tru*e to approprtate aDd a porish r(￿ll the land with the builang known &8 St (Oxford) LtmiteAL 8nd held in Tnw for the Charity. No tomw￿l(￿ is rAÈd to the CUthji￿ Trustee by the Charity. 1.1 AccoDDtinE eonvention The financial statements have beth) pryar&l M ac(x)r￿ with the Cbritys governirE documcnL the Charities Ac4 2011. FRS lff2"The Financial Rwrtillg Standard appliLxble in ￿ UK and Republic of ljtland. and the Charities SORP -Accounting and Reporting by Chariiies: Ststement of Rttomme￿l Practice appli¢￿ble to charitie5 PTtparing their iunts in acGorthce with the Financial Rqm>rti￿ appli(8ble in thE UK arnl R¢public of Irela￿ (FRS 1021". The Charity 15 a Public BenefitEntity &s de[ll￿d by FRS 102 these fllRncial statements are rOulld￿ to the t)eareuL adopted are set out below. 12 CoiThg tODtern re50urc¢s to continue in or￿*l0[￿ existe￿ for the f¢KeS￿ble fubJtL Th￿8 the TnL*e continKs to adopt the going IJ Chxritabk fuD Utirestricted fil[￿S are avaTlable for U￿ atthe discrdion of theTn]the in fiJrthe￿Cc oftheir dwttable ObJ￿IlVe￿ uses ofthe Testricted are set out in the ]￿trs to the fitwKial &atemart& 1.4 Ine•m Income is rttOgnj￿d when the Cljarity is legally entitl￿ to Èl ats any ttrfornianL% C4)nditioTrs baye been the ￿￿oUt￿8 can be me&qur&l ]Eliablyi and it iswthabl¢ incl￿¢ Ivill 1x￿1val IS EApenditUTe Expenditure is recoyjised oncctkn is a legal or rm4ruthve obltgationto trdnsfer economic FKnefit toathird poty. it is probable that a transfer of ecoTMxnic I￿T￿fitS will be required Kn settlanc￿L and tl* amtyjnt of the obligation con be rne￿ teliably. 1.6 Cash and c•sh eqlliv*kllts Cash and (¥sh equivalents in¢l￿k cash in hart thFthits held at with othet sb¢Jt4m liquid inves¢ments with liabtliti¢& 1.7 FlllAlltiai illstrnmettts provisions of the inskneoL ST PAUL'S PARISH ROOMS TRUST NOTES TO THE FINANCIAL sfATEMENTS (coiwfINUED) FOR THE YE4R ENDED 31 DECEMBER 2025 Aecountiag policies (Contlnw¢d) Busicfint7ncialassets Basic financi81 ￿$se￿ whi¢h includc debt0￿ 8nd cash and bank bala￿ •e initialty measurd ￿ trat)sa¢tion price iDCtUd￿g tr8nsactiOll Costs and aJe subsequeDtty Carri￿ at athortised r05t Using the effectivc ttiieresl Tnethtsd unless the arrang¢￿ent constitul&s a fjnallcitig trarwi1￿ vAL¢te the traosactiott is mea5wrd at the rffe5e￿t vah]e of the fi]ntr¢ eipts discoutkted at a market nte of iD¢rF¢5L Fin0￿ClaI assets daSSifi￿ as receivabl¢ wÈthin one year are not IIDQrtised. BasicfiTroncialliabilit Trade czeditors are obligaiions io pry foE g(x¥ls or services that bave a¢quared the ordiDary course ofoptratiolls from $uppliets. Amounts payable are elwifi¢d a5 (xrt liabilities if paym&)i is dlle within one ye4r or kss. tntome fTOm eb•Ti¢*ble activitr5 U￿eStrICted Unre5trieted fwids funi]5 21125 21124 Charttablt Income Room Hire 69,937 300 71,554 682 70237 71236 Income from Inv¢stments laad s*le Intero¥t 2(125 Bank lA￿d SAk llltertst Intuest 21J24 21)24 Total t¢re5t 2025 21ns 21n4 Interest receivable 1.739 16.443 18.182 1565 19,231 20,796 ST PAUL'S PARISH ROOMS TRUST NOTES TO THE FtNANCIALSTATEMENfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Ewditure ebarit*ble activitt Gtnernl 2025 Grant 2025 Tol*l 2025 Gtoeral 2024 Grant 2024 Thtsi 21124 Water Light & Heat IS03 5.413 I.￿3 5.413 861 3,681 3,681 Repxir5 & Renew* 4.415 4.415 2.136 2,136 Fite & ElectriLal 1138 426 783 19J07 414 1138 426 783 19J07 414 467 232 672 17J15 648 467 232 672 17.315 Plutnbillg & Heattng Repairs Alann MaillteDpllce Cleaning & W>e Pest Control ?16 168 216 Hotwater BoiIer 275 275 Adminigtratioa Insllranc¢ ParishAdmÈnistratxon T¢lephoDC & Broadb Miscellaneous Legal & Profe&sAon 1.974 16.770 919 217 1204 2,232 15,505 1.173 18 1,152 iQ770 919 217 15.505 1.173 18 1.152 Oth¢rExp¢ns¢S C8pitAI EipendltsFe Car Park Light Bollards I,l(M) 1,1 31 31.846 346 88J50 88350 47.576 47.576 GrADt Pxyments U78 2J78 5.684 5.684 88 J50 378 47J76 5.684 53,260 AD8tysts by fvnd General fjjnd Grant fund 88350 88J50 2J78 47J76 47.570 5.684 78 5.684 88.350 2J78 47.576 5.684 53.260 ST PAUL'S PARISH ROOMS TRUST NOTES TO THI FINANCIAL STATEMENIS (coiYrtNUED) FOR THE YE4R ENDED 31 DECEMBER 2025 Gr*knts payable 21125 2024 1378 5.684 Employees 2025 Number 21124 nber TxxatNJD The charity is exempt from t8x*ion on its 8ttivitiÈs beoaw ¥ll its income is 4yii¢d for cbaritsble purw>ses. Debtors 2025 2024 Amounts falliDg ￿￿¢ one ve*r. Trade debtots Prepayments aod accrned Tncome 34? 789 1283 423 1,131 1,706 10 Cr¢ditOT& tsIIiDg doe withim ont yur 2025 2tr24 Other taxation aT¥J soci815ecurity 104 1173 3.510 57 1.254 516 Tr&d¢ credito Other credito Aten￿lS 1.197 6.984 1712 ST PAIJL'S PARISH ROOMS TRUST NOTES TO THE FINANCIAL STATEMENfs (CONfiNUED) FOR THE YE4R ENDED 31 DECEMBER 2025 li tncome Ad¥￿te 21J25 2024 Income inAdvallce 2.173 E254 Income inAdvance is inclutsl in the rj0attei￿ stA￿[thts as folkn¥&" 2025 2￿24 Income inAdv8tttt is i]Klud&lwithio: Curr¢llt liabilitie5 2.173 1.254 12 Iand S*le Intertst Fund specific conditio￿8 by donors &$ to how they may be ll%e4L At l J¥nury 21n5 IbcomingA¢ 31 Detemb¢r 21125 16.443 74,263 13 GrxTht Futtd At l Jxnury 21125 Trwfer5At 31 December 2025 expen41ed 21.645 11378) 19,267 Al l Jaxu*ry Rtsoureex 2•24 expende TrAnsfersAt 31 Deeember 21124 14217 (5,684) 13,112 21,645 ST PAUL'S PAIUSH ROOMS TRUST N(yfES TO THE FINANCIAL STATEMENrs (coiYriNUED) FOR THE YE4R ENDED 31 DECEMBER 2025 14 G¢￿er*I Fwid The unre5tricled generni filnds of the th￿lty compttse the UnCXPElld¢d balances of donatiODS alld grants which are noi subjectlo spe¢i5c collditioDs by donors atsl grantors as to how Jhey nw b2 us¢ii T1￿¢ include fullds which IMve been set &%ide of unrestricted fimils by the trD5te¢s forspeeific At l IneomiDg Resourttx 2025 TransfersAt 31 Detember 2025 44517 71.970 (88,350) 28.143 Previous ytar". At l Jan￿ry 2024 Tr#nsfer8At 31 Dettmbtr 21124 31.404 73.801 {47.576) (13.112) 44,517 IS iAnd Sfile F4knd The Charity has a fvrther re5¢rve known as Sa]e'. The cuSt(NJia￿ Trnstee p￿lts th¢ Ch￿lty to receive interest income from tbe pr(Keeds Wh￿ v4ere derived frotD the h￿tOrI(￿l sale of a wcel Olla￿d associated with the TtU5I Deeil and p]actxI on term depTrsit. The aeumilllatd iT￿treS1 15 held sep2r*e from the other fund5 of the Cltstity pending c]aTifi¢atioll with the C￿￿)dIanTntsts* aud rtgUIato￿ t1￿ the tyay b¢ spplied to the chan"tsble objectiV&5. 16 Asxts Punhased Assets purelwed kn maintsiD the Parisb ate exw&l the Statcmcnt of FÈoancial AdÈvrti¢& A registu of of Ihe fin8ttciai yearwas £107,793{?(P4.. £75.￿2). 17 Related PartYTr8Bs*etknTrs The Charity ￿e1Ved £13560 (2024.. £13531) from the Tnjstee as ￿imbUl$￿Deut of paytoll *MI in¢wJ¢nfa] W￿￿5¢5. -10-