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2025-09-30-accounts

St Luke’s Church, Lodge Moor Registered Charity No: 1136795

Annual Report and Financial Statements For the year ending 31 December 2025

CONTENTS

SECTION A: Annual Report SECTION A: Annual Report Page
A.1 Aims and Purposes 3
A.2 Objec�ves and Ac�vi�es 3
A.3 Public Beneft Statement 3
A.4 Achievements and Performance 4
A.5 Plans for the future 4
A.6 Financial Review 5
A.7 Structure, Governance, and Management 5
A.8 Commi�ees and subgroups 7
A.9 Compliance and Safeguarding 8
A.10 Administra�ve Informa�on 9
Section B: Financial Statements
Independent Examinaers Report 10
Statement of Finacial Ac�vi�es 11
Balance Sheet 12
Notes to the Financial Statements 13 to 22

Section C: Autumn 2025 ACM Report

Separate file

St Luke’s Church, Lodge Moor

Section A: Annual Report Page 2

Annual Report and Financial Statement for the year ending 31 December 2025

SECTION A: ANNUAL REPORT

A.1 Aims and Purposes

The purpose of the Charity is to advance the Christian faith in the Area of Benefit in accordance with the principles and practices of the four Participating Churches.

A.2 Objectives and Activities

In achieving its purpose, the Charity will engage in a range of activities, either on its own or with others, including (but not restricted to):

a) the celebration of public worship,

b) the teaching of the Christian faith,

A.3 Public Benefit Statement

In planning and overseeing the activities of St Luke’s the Trustees have paid due regard to the Charity Commission’s guidance on public benefit and the specific guidance relating to the advancement of religion.

A.3.1 The advancement of the Christian Faith in Lodge Moor

St Luke’s has continued to advance the Christian faith in Lodge Moor and beyond through the provision of public services of worship, Bible teaching and study, prayer meetings, discipleship, pastoral care, social action, and proclamation of the Christian faith; working across social demographics of age, gender, race and wealth. Further details of the activities, events and groups run by St Luke’s can be found in Section C: Autumn ACM Report

A.3.2 The support of other charities, Locally, Nationally and Internationally

St Luke’s partners with charities working in Sheffield including Baby Basics, a local charity supporting vulnerable new mothers and babies; S6 Foodbank; Soup Wagon; and StopGap.

St Luke’s partners with charities working nationally including Transforming Lives for Good (TLG), a national charity that provides early intervention for pupils at risk of exclusion; the Children’s Society; Christian Aid.

St Luke’s partners with charities working internationally including International Justice Mission (IJM), an international charity working to end modern day slavery; Christian Aid; and Operation Christmas Child.

A.3.3 The provision of facilities for the local community

The Church and Church Centre is the main base for St Luke’s activities (services, prayer meetings, group activities) and is also used for non-church community activities (such as music rehearsals,

St Luke’s Church, Lodge Moor

Section A: Annual Report

Annual Report and Financial Statement for the year ending 31 December 2025

Page 3

exercise classes, Guiding and Scouting groups) and private hire. The Chapel is freely available for private prayer when office staff are present in the building.

A.4 Achievements and Performance

A.4.1 Activities, Events and Groups

A thorough review of the activities, events and groups run by St Luke’s can be found in Section C: Autumn ACM Report

A.4.2 Membership and attendance

In April 2025 there were 110 members on the Membership Roll. (This was immediately after the 6-yearly membership renewal exercise and has since risen to 153)

Although average Sunday service attendance numbers are similar to those in 2024, we have seen many new people joining in and attending regularly, and others have moved away. The main weekly morning worship service had an average attendance of 104; fortnightly afternoon Holy Communion, 30; monthly afternoon Messy Church, 41. Around 8-15 people also join the morning service via the video stream.

A.4.3 Premises & facilities

Our premises are well maintained and heavily used. Most rooms are used on most weekdays, with over 20 activities in the building per week. St Luke's remains an attractive venue for a wide variety of both church and non-church activities. A ‘Restore and Renew’ program of works is in the planning stage and has funding, mainly from the congregation.

Responsibilities for safety and risk analysis are carefully managed between St Luke’s Health & Safety Officer and the various groups.

A.5 Plans for the future

Relating to God

Relating to Each Other

Relating to the World

St Luke’s Church, Lodge Moor

Section A: Annual Report

Annual Report and Financial Statement for the year ending 31 December 2025

Page 4

Operations and Governance

A.6 Financial Review

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Constitution adopted in April 2010, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).

Our financial position improved in 2025 with a surplus in the General Fund and a significant increase in Restricted Funds owing to our appeal for money towards the Restore and Renew project.

General Donations were higher than 2024 along with Gift Aid.

We benefited from a further donation of £20,000 from the St Luke’s Charitable Trust towards our Youth Program.

There were no legacies or grants received during 2025.

We received a donation of £400 from St Luke’s lunches.

Income from premises hire was lower than 2024.

Most of our running costs, were similar to 2024 with no major repairs or replacements. Energy costs fell owing to fixing gas at a lower rate during the Autumn.

A.6.1 Reserves Policy

On 15 October 2025, after considering the current financial parameters, the Trustees set our minimum reserves level at £62,000.

A.7 Structure, Governance, and Management

A.7.1 Governance

St Luke’s is a Local Ecumenical Partnership (LEP) between the Anglican, Baptist, Methodist and United Reformed Churches in Lodge Moor, Sheffield. It is a Registered Charity, No. 1136795. Its governing documents (constitution and schedule) are based upon the model constitution agreed between Churches Together in England and the Charity Commission and were adopted in April 2010.

As an Anglican church it relates to the Hallam Deanery of the Diocese of Sheffield of the Church of England; as a Baptist church it relates to the Yorkshire Baptist Association (YBA) of the Baptist Union of Great Britain; as a Methodist church it relates to the Sheffield Circuit of the Methodist Church; and, as a United Reformed Church it relates to the Yorkshire Synod of the United Reformed Church.

St Luke’s Church, Lodge Moor

Section A: Annual Report

Annual Report and Financial Statement for the year ending 31 December 2025

Page 5

The incumbent is ordained in the Anglican Church and serves as minister for the other denominations in the LEP. St Luke’s functions as one Christian church for most practical purposes.

St Luke’s is managed by a Board of Trustees elected by and from the whole Church membership, with ex officio and co-opted members.

A.7.2 Trustees

Up to twenty elected Trustees, plus the Minister as ex officio and up to four co-opted members, are responsible and accountable for the management of St Luke’s.

The method of appointment of Trustees is set out in the original Constitution. Potential Trustees are nominated and subsequently elected by church members at the Annual Church Meeting (ACM). All Church attendees are encouraged to register on the Membership Roll and to consider standing for election as Trustees or to other roles.

None of the Trustees has any beneficial interest in St Luke’s. All of the Trustees are members of St Luke’s and guarantee to contribute £1 in the event of a winding up.

The Trustees who served during the year and up to the date of this report were:

Rev. Kim Mason Chair, Minister
Colin Roberts Churchwarden
Ruth Priestley Churchwarden
Linda Russell Churchwarden
Peter Armstrong Secretary
Nigel Thompson Treasurer
Gail Ashton
Ann Bielby
John Clapham
Elaine Curl
Nick James
Philip Drake
Nicola Ellis Co-opted, safeguarding Officer From 18 May 2025
Michael Rodgers From 18 May 2025
Sarah Burt From 18 May 2025
Matthew Kilner From 18 May 2025
Jennifer Dwyer From 18 May 2025
Thomas Williams From 18 May 2025
Suzanne Hobbs From 18 May 2025
Alan Mung From 18 May to 17 Sep 2025
Eric Stevens To 18 May 2025
John Hind To 18 May 2025
Grace Warren To 18 May 2025
Susan Prestwood Co-opted To 18 May 2025
Robert Prestwood Co-opted To 18 May 2025

St Luke’s Church, Lodge Moor

Section A: Annual Report

Annual Report and Financial Statement for the year ending 31 December 2025

Page 6

The Trustees met on ten scheduled occasions during 2025 with an average attendance of 15 (of a possible 18). A Standing Committee meets monthly to deal with minor business and arrange the Trustees agenda.

The current Trustees include 17 elected, 1 co-opted and the Minister. Although less than the maximum, this is not regarded as a shortfall, as the constitutional maximum would give a very large group.

Church members are invited to raise issues for discussion by the Trustees and to attend meetings as observers. The approved minutes of Trustee meetings are published via the emailed newsletter.

A.8 Committees and subgroups

A Standing Committee consisting of the Minister, Wardens and Associate Warden, Secretary and Treasurer meets monthly. It is delegated by the Trustees to consider urgent matters and prepare the Trustees agenda. Its terms of reference were clarified in 2023.

The Trustees delegate responsibilities for certain areas to subgroups, which are usually chaired by Trustees. These groups report to and make recommendations to the Trustees meetings. During 2024 the active subgroups were:

Standing Committee

Managing the Trustees agenda including compliance matters, dealing with minor issues.

Building management

Supporting the Building Manager in overseeing the maintenance and repair of the premises and its physical facilities.

Finance

The Treasurer is supported by the church Administrators.

Task groups

Task groups are responsible for promoting areas of interest and concern and making recommendations to the Trustees meetings. During 2025 the active task groups were:

Outreach

This group brings plans and ideas to Trustees, including encouraging members to be outward-looking, the organization of seasonal and other outreach events, participation in city-wide activities and improving the welcoming feel of the building.

Restore and Renew (R&R)

Managing the planning and contracting for the upgrade of several parts of the building.

Eco group

The subgroup keeps abreast of possibilities for St Luke's to operate in a more environmentfriendly way and advises and challenges the Trustees on possible changes.

A.8.1 Joint Church Council

The Church and Church Centre is owned by the Anglican Diocese and a Sharing Agreement between the four member churches of the LEP was adopted in December 1989.

The Sharing Agreement created a Church Council to regulate the sharing of the building between denominations. In 2025 it was recognised that, since St Luke’s operates as one church, this Council was redundant and its responsibilities were formally transferred to the Trustees.

St Luke’s Church, Lodge Moor

Section A: Annual Report

Annual Report and Financial Statement for the year ending 31 December 2025

Page 7

A.8.2 Congregational Meetings

The Annual Church Meeting is held in Spring each year to elect Trustees and other officers and representatives and to receive the Annual Report. The outcomes are expressed throughout this Report.

An Autumn Congregational Meeting is held in October to receive less-formal reports (see Section C: Autumn ACM Report) and make other decisions.

A.9 Compliance and Safeguarding

Compliance responsibilities are managed by the Standing Committee, presenting reports and decisions to the Trustees. The remit includes Safeguarding, Health and Safety, GDPR and matters relating to staffing, which includes employees and volunteers. A small Compliance group meets when necessary to consider specific issues.

A.9.1 Safeguarding

The Trustees have complied with the duty to have due regard to the House of Bishops’ Guidance on Safeguarding Children and Vulnerable Adults’.

Safeguarding Policy

Our Safeguarding Policy was reviewed in September 2025 and is available on the Website, along with details of our Safeguarding Team, other sources of help and other relevant policies.

Safeguarding Dashboard & Training

Since May 2025 we have used the Parish Safeguarding Dashboard for the administration of training and DBS checks. This is an online tool designed to help churches by making safeguarding administration and governance simpler and thus aid us in remaining compliant. Authorised users can see the status of safeguarding at a glance. As safeguarding training or DBS checks need to be renewed the status of the persons’ record changes from green “everything is well” to amber “action is needed”, to red “action is urgent”. The dashboard has links to useful resources in the Church of England E-manual so that the authorised users have access to everything in one place. Currently we have 142 active people on the dashboard of which 34 people need an action of one form or another.

Most safeguarding training courses are now completed online. One set of face-to-face training sessions took place in April and May 2025. We have arranged one further set of face-to-face training for those that need it in May 2026.

Safe Recruitment

During the year we completed safe recruitment for 20 volunteers.

A total of 18 new or renewal DBS checks were completed since May 2025.

Safeguarding Breaches and Causes for Concern

During the year we were alerted to 5 causes for concern, three have been dealt with, one is being monitored and one is a continuing concern that the diocese have been informed about. There have been two breaches and things put in place to prevent them happening again.

No allegations were received.

St Luke’s Church, Lodge Moor

Section A: Annual Report Page 8

Annual Report and Financial Statement for the year ending 31 December 2025

Safeguarding Sunday

We again joined in this 31:8 initiative by focusing on safeguarding during a morning service.

Personnel

There have not been any changes of personnel during the year, and we are again grateful for the help and support of the team.

A.9.2 Health and Safety

Health and Safety issues, including reported accidents, are considered at every Trustee meeting and also at meetings of the Standing Committee. All accidents, however trivial, are recorded in the accident book and reviewed as necessary to remove or minimize future incidents.

A.10 Administrative Information

Charity Name St Lukes Church, Lodge Moor Charity Number 1136795 Secretary Peter Armstrong Treasurer Nigel Thompson Chair Kim Mason Trustees See section: A.7.2 Registered Office St Luke's Church Blackbrook Road Lodge Moor Sheffield S10 4LQ Independent Examiner Jim Dodds Charity Independent Examiner 33 The Glebe Morpeth Northumberland NE61 6HW

The Annual Report was approved by the Trustees on 16 April 2026.

Signed ______ Peter Armstrong, Secretary to St Luke’s church Trustees Dated _____ 16 April 2026

Peter Armstrong, Secretary to St Luke’s church Trustees

St Luke’s Church, Lodge Moor

Section A: Annual Report Page 9

Annual Report and Financial Statement for the year ending 31 December 2025

ST LUKE'S CHURCH, LODGE MOOR

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 December 2025

I report on the financial statements of St Luke's Church, Lodge Moor for the year ended 31 December 2025, which are set out on pages 11 to 22.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees 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.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

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.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jim Dodds 33 The Glebe Morpeth Northumberland NE61 6HW

Date: 4 May 2026

Page 10

ST LUKE'S CHURCH, LODGE MOOR

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 December 2025

6
7
Other trading activities
8
9
Expenditure on:
10
Operation of the charity
Total expenditure
Net gains/(losses) on investments
Net movement of funds
Charitable activities
Total funds carried forward
Reconciliation of funds
Total funds brought forward
Net income/(expenditure) before
investment gains/(losses)
Total income
Donations and legacies
Income from:
Investments
Charitable activities
Grants and contracts
Notes		 Unrestricted
Funds
£
209,873
7,204
9,585
1,308
227,970
226,625
226,625
1,345
-
1,345
101,755
103,100		 Restricted
Funds
£
140,968
6,929
-
9,193
157,090
29,527
29,527
127,563
( 2,214 )
125,349
152,548
277,897		 Total
2025
£
350,841
14,133
9,585
10,501
385,060
256,152
256,152
128,908
( 2,214 )
126,694
254,303
380,997		 Total
2024
£
214,340
27,673
12,240
8,362
262,615
252,958
252,958
9,657
1,239
10,896
243,407
254,303

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 13 to 22 form an integral part of these accounts.

Page 11

Charity Number 1136795

ST LUKE'S CHURCH, LODGE MOOR

(A company limited by guarantee)

BALANCE SHEET

As at 31 December 2025

Fixed assets
Tangible assets
17
Investments
18
Total fixed assets
Current assets
Debtors
19
Cash at bank and in hand
20
Total current assets
Creditors:amounts falling due within
one year
21
Net current assets
Total assets less current liabilities
Total net assets or liabilities
Funds of the charity
Unrestricted income funds
Designated income funds
Restricted income funds
Total funds
Notes		 £
23,635
305,752
329,387
( 3,747 )		 Total
2025
£
2,184
53,173
55,357
325,640
380,997
380,997
102,459
641
277,897
380,997		 £
14,630
186,515
201,145
( 5,590 )		 Total
2024
£
3,361
55,387
58,748
195,555
254,303
254,303
100,448
1,307
152,548
254,303

The notes on pages 13 to 22 form an integral part of these accounts.

These financial statements were approved by the Board on: 16 April 2026

and are signed on its behalf by:

Rev Kim Mason Chair

Page 12

ST LUKE'S CHURCH, LODGE MOOR

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

1 Accounting Policies

The principle accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

St Luke's Church, Lodge Moor meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of £103,100 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

3 Income

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliably.

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

3.3 Grants and donations

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance or provision of other specified service is deferred until the criteria of income recognition are met.

Page 13

ST LUKE'S CHURCH, LODGE MOOR

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

3.4 Donated goods and services

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.

3.5 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

3.7 Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in donations and legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

3.8 Investment gains and losses

This includes any realised or unrealised gains or losses on the sale of investment and any gain or loss resulting from revaluing investments to market value at the end of the year.

3.9 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charities' work or for specific projects being undertaken by the charity.

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

Expenditure on charitable activities includes the costs of the Ministry and other activities undertaken to further the purposes of the charity and their associated support costs.

Page 14

ST LUKE'S CHURCH, LODGE MOOR

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.5 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.6 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

5 Assets

5.1 Tangible fixed assets for use by the charity

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Equipment and furnishings Straight line over four years Chairs & filing cabinets Straight line over four years Computer equipment Straight line over four years

5.2 Investments

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments.

Page 15

ST LUKE'S CHURCH, LODGE MOOR

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

Analysis of income
6
Donations and legacies
7
Charitable activities
8
Other trading activities
9
Income from investments
Commercial premises hire
Children and Youth work inc. Toddlers
Church weekend
UKSPF Low Carbon Community Cultural
Project Grant
Photocopying
Bank interest
Dividend income
Church Council fees
Lunches
Donations to Church
Gift Aid - General Fund
Legacies
Travel income
Local Outreach events
Other
Donations Restore and Renew
Gift Aid - Building Fund
Special Collections
Restricted donations		 Unrestricted
Funds
£
165,744
-
-
41,140
-
2,989
-
209,873
546
4,443
45
-
-
1,865
305

-
7,204
9,552
33
9,585
1,308
-
1,308		 Restricted
Funds
£
10
102,980
22,650
-
15,328
-
-
140,968
-
-
-
6,929
-
-
-
-
6,929
-
-
-
7,654
1,539
9,193		 Total
2025
£
165,754
102,980
22,650
41,140
15,328
2,989
-
350,841
546
4,443
45
6,929
-
1,865
305
-
14,133
9,552
33
9,585
8,962
1,539
10,501		 Total
2024
£
157,027
-
20,080
34,233
-
-
3,000
214,340
532
5,602
60
6,112
1,540
1,863
129
11,835
27,673
12,179
61
12,240
6,859
1,503
8,362

Income was £385,060 (2024: £262,615) of which £227,970 was unrestricted or designated (2024: £230,813) and £157,090 was restricted (2024: £31,802).

Page 16

ST LUKE'S CHURCH, LODGE MOOR

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

Analysis of expenditure on charitable activities

10 Charitable activities
Governance costs
Training
Bank charges
Denomination subscriptions
IT fees
Building Restore and Renew
Flowers
Printing, postage and stationery
Telephone
Children and Youth - inc. Messy Church and
Toddlers
Parish Share - Anglican
Catering supplies
Parish Share - Baptist
Parish Share - Methodist
Parish Share - URC
Independent examiner's fees for reporting on
the accounts
Ministry contribution - Anglican
Local Outreach
Light, heat, water and insurance
Maintenance, repairs and upkeep
Music and worship
Furniture and fittings
Depreciation
Pastoral
Special collections payments
Lunches expenditure
Bookstall purchases
Miscellaneous
Church weekend
Church administration expenses
Staff costs
Staff travel
Annual Mission		 Unrestricted
Funds
£
2,919
51,810
223
17,697
-
1,541
1,513
477
350
99
6,207
14,304
2,364
2,916
792
73,800
( 897 )
5,755
20,757
8,943
3,027

2,499
623
-
-
656
713
5,117
-
270
1,200
950
226,625		 Restricted
Funds
£
-
11,060
-
-
-
-
-
-
-
-
160
-
-
-
-
-
-
127
-
-
-
-
-
6,244
-
-
-
-
11,772
-
164
-
29,527		 Total
2025
£
2,919
62,870
223
17,697
-
1,541
1,513
477
350
99
6,367
14,304
2,364
2,916
792
73,800
( 897 )
5,882
20,757
8,943
3,027
2,499
623
6,244
-
656
713
5,117
11,772
270
1,364
950
256,152		 Total
2024
£
1,743
56,929
15
14,500
1,165
2,408
1,311
157
367
143
5,712
14,304
2,364
2,916
792
73,800
896
4,164
26,924
26,105
1,538
2,332
1,970
6,038
461
-
838
799
-
-
1,317
950
252,958

Expenditure on charitable activities was £256,152 (2024: £252,958) of which £226,625 was unrestricted or designated (2024: £235,687) and £29,527 was restricted (2024: £17,271).

Page 17

ST LUKE'S CHURCH, LODGE MOOR

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

11 Fees for examination of the accounts

ees for examination of the accounts
Independent examiner's fees for reporting on the accounts 2025
£
950
950		 2024
£
950
950

There were no other fees paid to the examiner (2024: £nil)

12 Analysis of staff costs, and the cost of key management personnel

Pension costs (defined contribution pension plan)
Salaries and wages		 2025
£
61,039
1,831
62,870		 2024
£
55,271
1,658
56,929

No employee received remuneration above £60,000 (2024: nil).

The key management personnel of the charity, comprise the trustees. The total employee benefits of the key management personnel of the charity were £0 (2024: £0).

13 Staff Numbers

The average monthly head count was 4 staff (2024: 4 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

Charitable activities
The parts of the charity in which the employee's work:		 2025
Number
2.1
2.1		 2024
Number
2.1
2.1

14 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Trustees' expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

The following employee is the daughter of Trustee J Hind:

Name of the trustee or related
party
Description
of the
transaction
V. Simpson
Daughter of
trustee
Relationship
to charity
Employed as
administrator		 Amount
£
12,875		 Balance at
period end
£
-		 Amounts
written off
£
-

The charity undertook an arm’s length process to ensure they chose the best employee, J Hind was not part of the decision making process.

Page 18

NOTES TO THE FINANCIAL STATEMENTS

ST LUKE'S CHURCH, LODGE MOOR

For the year ended 31 December 2025

15 Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The employer's pension costs represent contributions payable by the charity to the fund and amount to £1,831 (2024: £1,658). There was £0 outstanding as at 31 December 2025 (2024: £0).

16 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

17 Tangible fixed assets
Cost
Balance brought forward
Additions
Disposals
Balance carried forward
Depreciation
Basis
Rate
Balance brought forward
Depreciation charge for year
Disposals
Balance carried forward
Net book value
Brought forward
Carried forward
18 Fixed asset investments		 Equipment
and
furnishings
£
2,658
187
-
2,845
SL
25%
1,257
711
-
1,968
1,401
877		 Chairs &
filing
cabinets
£
597
-
-
597
SL
25%
149
149
-
298
448
299		 Computer
equipment
£
2,016
-
-
2,016
SL
25%
504
504
-
1,008
1,512
1,008		 Total
£
5,271
187
-
5,458
1,910
1,364
-
3,274
3,361
2,184
Carrying (fair) value at the beginning of period
Additions to investments during period
Disposals at carrying value
Less impairments
Transfer in/(out) in the period
Net gain/(loss) on revaluation
Carrying (fair) value at end of year		 Listed
Investment
£
55,387
-
-
-
-
( 2,214 )
53,173

Page 19

ST LUKE'S CHURCH, LODGE MOOR

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

19 Debtors and prepayments (receivable within 1 year)

Debtors and prepayments (receivable within 1 year)
Cash at bank
Cash in hand
Cash at bank and in hand
Prepayments and accrued income
Accounts receivable		 2025
£
23,635
-
23,635
2025
£
305,081
671
305,752		 2024
£
-
14,630
14,630
2024
£
186,183
332
186,515

20 Cash at bank and in hand

21
Creditors and accruals (payable within 1 year)
Other creditors
Independent examination of accounts
Accruals
Other accruals		 2025
£
950
2,079
718
3,747		 2024
£
950
4,293
347
5,590

22 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Page 20

ST LUKE'S CHURCH, LODGE MOOR

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

23 Analysis of charitable funds

Unrestricted funds
General funds
Designated funds
Bookstall fund		 Fund
balances
brought
forward
£
100,448
1,307
101,755		 Income
resource
£
227,950
20
227,970		 Resources
expended
£
( 225,939 )
( 686 )
( 226,625 )		 Transfers
£
-
-
-		 Gains /
(losses)
£
-
-
-		 Fund
balances
carried
forward
£
102,459
641
103,100

Purpose of unrestricted funds

General unrestricted fund The 'free reserves' of the church Designated funds Bookstall fund Designated fund to purchase books for use on the bookstall.

Restricted funds
Building Fund
Church weekend
Oakes
Youth Special Activities
Lunches
R Sales -
Window/Baptistry
R Sales - YP Overseas
Local Mission
St Luke's Charitable Trust
Youth Work		 Fund
balances
brought
forward
£
107,583
2,512
20
13,497
2,919
1,000
1,001
284
23,732
152,548		 Income
resource
£
127,601
-
-
-
6,929
-
-
60
22,500
157,090		 Resources
expended
£
( 11,772 )
-
-
( 324 )
( 6,244 )
-
-
( 127 )
( 11,060 )
( 29,527 )		 Transfers
£
-
-
-
-
-
-
-
-
-
-		 Gains /
(losses)
£
( 2,214 )
-
-
-
-
-
-
-
-
( 2,214 )		 Fund
balances
carried
forward
£
221,198
2,512
20
13,173
3,604
1,000
1,001
217
35,172
277,897

Purpose of restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor

Building Fund Church weekend Oakes Youth Special Activities

Repair, Renewal, Refurbishment and Extension of the Church Building.

Process Fees for Church Weekend and Bursaries. Process fees for youth events. Youth special activities.

Page 21

ST LUKE'S CHURCH, LODGE MOOR

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

23 Analysis of charitable funds continued

Purpose of restricted funds continued

Lunches R Sales - Window/Baptistry R Sales - YP Overseas Local Mission

St Luke's Charitable Trust Youth Work

Lunches for over 60s. Maintenance of baptistry/chapel window. Youth overseas work. Local Mission. Youth work.

24 Capital commitments

As at 31 December 2025, the charity had no capital commitments (2024 -£nil).

25 Analysis of net assets between funds 2025

Analysis of net assets between funds 2025
Investments
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)		 Funds
£
2,184
-
97,718
2,557
102,459
Unrestricted		 Funds
-
-
641
-
641
Designated		 Restricted
Funds
£
-
53,173
207,393
17,331
277,897		 Total
2025
£
2,184
53,173
305,752
19,888
380,997

Analysis of net assets between funds 2024

Other net current assets/(liabilities)
Tangible fixed assets
Investments
Cash at bank and in hand		 Funds
£
3,361
-
87,731
9,356
100,448
Unrestricted		 Funds
-
-
1,307
-
1,307
Designated		 Restricted
Funds
£
-
55,387
97,477
( 316 )
152,548		 Total
2024
£
3,361
55,387
186,515
9,040
254,303

Page 22