**Report and Accounts of the Parochial Church Council of the Ecclesiastical Parish of Bath St Luke (St Luke’s Bath) Year Ending 31/12/2025** 

The trustees present their report and financial statements of St Luke’s Bath (“the Charity”) for the year ended 31 December 2025. 

## **Aims and Purposes** 

The Church of England have agreed with the Charity Commission that for the purposes of agreeing governing documents, Parochial Church Councils (PCCs) are governed by the Parochial Church Councils (Powers) Measure 1956 as amended, and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended). 

The principal function, or purpose, of the PCC is defined in the above as “promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical”. 

The trustees confirm that they have complied with the duty in the Charities Act 2022 to have due regard to the Charity Commission’s general guidance on public benefit, “Charities and Public Benefit”. 

## **Objectives and Activities** 

The main activities during the year were as follows. 

## Discipleship 

Worship Services are held every Sunday and additionally on other occasions such as Christmas Day and Good Friday. We have occasional special services such as quiet contemplative services. 

Home groups give people opportunities to learn, discuss, pray and support each other in a safe small group environment. 

## Children and Families 

As well as being a presence in the community to support through important life stages - births, weddings and funerals - we believe we are called to be a positive support to local families. 

There is a school in our parish (Moorlands), which we support to deliver assemblies, using the Open the Book programme. 

During term time we run weekly activities (such as toddler groups) for pre-schoolers and their carers which are open to all. 

We put on social events for local families, for example Easter egg hunts and Bonfire night quiet fireworks. During Sunday services we have activities and groups for new-borns through to teenagers. 

To support this work, we employ a Children and Families worker to help develop and deliver our support for families in the community. 

## Older adults 

As well as children and families, we believe that we are called to serve the older members of our community. We provide holy communion to the housebound or those in care homes who want it. We run a monthly social event (Prime Time) providing a meal and a talk. 

We run regular coffee mornings which are open to all. These also raise funds for good causes. 

## Social responsibility 

## St Luke’s is a Fairtrade Church. 

We are an Eco Church, having achieved a Bronze award, and seek to be environmentally responsible. We provide financial, voluntary and prayer support for a number of mission agencies, some of which we have supported for many years. In 2025 we gave over £25,000. 

Over the years we have developed the church and our church centre, and both are now used regularly by community groups. 

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## **Achievements and Performance** 

2025 was a year of change. Following a long period of vacancy, Rev Matt Way was appointed to the position of vicar in 2024, so 2025 was Matt’s first full year in post. This enabled those on the Standing Committee who had carried the church through firstly the pandemic and then the vacancy to step down (with our grateful thanks) and a new team to take their place. 

We have taken the opportunity to look afresh at who we are meant to be, and what we are called to be doing. We have launched a new visual branding, have started the process of refreshing the website, and have launched a weekly newsletter as we seek to communicate better with congregation and community. We saw some of the first fruits of this at Christmas, with over 220 people at our carol service and 150 at our nativity. 

On Sundays, throughout 2025 we worked to reshape our services, bringing greater clarity to our All-In gatherings as well as a new format for our Holy Communion that seeks to hold together the rooted and familiar with what is accessible and invitational. 

Beyond Sundays, we have simplified some of our community engagement in order to focus on seasonal events and more predictable rhythms through the year. This has helped us welcome hundreds of people through our doorsbuilding relationships and establishing our presence as an open and hospitable space in the community. 

2025 has been a year of laying foundations. As we look forward, the question is not simply what we have done, but what we are being called to become. We are laying foundations for a church that is alive in Christ! Prayerful, hopeful, creative, and at the heart of our community. 

## **Financial Review** 

At the end of 2025 the Charity held unrestricted reserves of £51,889, restricted funds of £16,677 and an endowment fund of £1,620. The restricted and endowment funds are for the purposes listed in note 9 of the financial statements. There was a deficit in the year of £41,777. To address this, we will run a stewardship campaign in 2026, aiming to reach a balanced budget for 2027. 

## **Reserves Policy** 

It is the PCC policy to maintain a balance on unrestricted funds which equates to approximately three month’s unrestricted payments. We currently conform to this policy (which equates to about £45,000) but are at risk of dropping below this level unless the deficit is resolved. 

## **Plans for Future Periods** 

Following a process of review in 2025, we plan four key initiatives for 2026: 

## Little Lukes 

We plan to bring together our community activities for pre-school children into Little Lukes, which will take place on Thursday mornings. 

## Missions support 

We will launch a new process for supporting and funding mission agencies in 2026. 

## Stewardship 

To address our financial deficit, we will run a stewardship campaign in the first quarter of 2026. 

## Lighting 

With the support of the West of England Combined Authority (WECA) Green Business Grant, we plan to replace all of our halogen lighting in the church and the centre with LED. This will both reduce our carbon footprint and pay back financially over a period of years. 

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## **Structure, Governance and Management** 

The Charity is a Parochial Church Council (PCC) within the Church of England and is registered with the Charity Commission of England and Wales. 

The trustees of the Charity are the members of the PCC. The PCC is constituted of the Vicar, Churchwardens, Deanery Synod Representatives, and ordinary PCC members. Churchwardens are elected at the Annual Meeting of Parishioners. Deanery Synod Representatives and ordinary PCC members are elected at the Annual Parochial Church Meeting. 

The PCC may also vote to co-opt members for particular purposes in between Annual Parochial Church Meetings. 

## **Administrative Information** 

|_Charity name_|The Parochial Church Council of the Ecclesiastical Parish of Bath St Luke|
|---|---|
|_Registered charity number_|1127334|
|_Charity’s registered address_|St. Lukes Church Office<br>Hatfield Road<br>Bath BA2 2BD|
|_Names of the charity trustees who_<br>_manage the charity_|Rev Matthew Way (Vicar)<br>Jan Rich (Churchwarden and Chair) (to 18/05/25)<br>Stephen Tomlin (Churchwarden)<br>Christine James (Churchwarden) (from 18/05/25)<br>Ruth Sara (Treasurer) (to 18/05/25)<br>Ian McKay (Chair and Treasurer)<br>Alison Stubbs (to 18/05/25)<br>Tim Harris (Secretary) (to 18/05/25)<br>Colin Shaw (Secretary)<br>Helen Walker<br>Andrew Marriott<br>Jeanette Minns (co-opted)<br>Jackie Albrow<br>Colin Norman<br>Marjorie Stephinson<br>Gary Best<br>Brenda Mandeville<br>Liz Richardson<br>Joanne Lisk(from 18/05/25 to 06/10/25)|



## **Safeguarding Statement** 

The PCC confirms that it has complied with its duty to have due regard to the House of Bishops' safeguarding guidance. This includes the appointment of a Parish Safeguarding Officer (PSO), Margaret Birks, appropriate and timely DBS checks as needed, and safeguarding training for all who work with children and vulnerable adults, as well as all PCC members. 

The PCC is developing policies and procedures and an action plan using the “Promoting a Safer Church” safeguarding dashboard. 

## **Statement of Disclosure** 

So far as each trustee is aware, there is no relevant information needed by the independent examiner in connection with preparing their report of which the Charity’s independent examiner is unaware. Each trustee has taken all the steps that they ought to have taken as a trustee in order to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information. 

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Approved by the board of trustees on 27 April 2026 and signed on its behalf by: 


…………………………………………………. 

Ian McKay PCC Chair 

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**Independent examiner’s report to the trustees of the Parochial Church Council of the Ecclesiastical Parish of Bath St Luke (charity number 1127334) on accounts for the year ended 31 December 2025** 

## 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. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- 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 

- 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. 

## Independent examiner's statement 

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, 

- accounting records were not kept in accordance with section 130 of the Charities Act or 

- the accounts do not accord with the accounting records 

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

Signed: _Andrew Morrison_ Date: 16 April 2026 Name: Andrew Morrison Address: 2 Longmead Close, Norton St Philip, Bath BA2 7NS 

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## **Income and Expenditure** 

|||Unrestricted<br>Funds<br>2025|Restricted<br>Funds<br>2025|Endowment<br>Funds<br>2025|Total<br>Funds<br>2025|Total<br>Funds<br>2024|
|---|---|---|---|---|---|---|
||Note|£|£|£|£|£|
|INCOMING RESOURCES|||||||
|Donations and legacies|2a|103,997|24,881|0|128,878|135,381|
|Investments|2b|2,579|1,124|0|3,704|3,870|
|Charitable activities|2c|802|0|0|802|634|
|Tradingactivities|2d|46,767|0|0|46,767|49,833|
|Other|2e|0|0|0|0|0|
|TOTAL INCOMING<br>RESOURCES||154,145|26,005|0|180,150|189,718|
||||||||
|RESOURCES USED|||||||
|Raisingfunds|3a|497|0|0|497|493|
|Charitable activities|3b|180,408|41,022|0|221,430|221,289|
|Other|3c|0|0|0|0|0|
|TOTAL RESOURCES USED||180,905|41,022|0|221,927|221,782|
||||||||
|NET INCOMING<br>(OUTGOING)RESOURCES||(26,760)|(15,017)|0|(41,777)|(32,064)|
||||||||
|GAINS (LOSSES) ON FIXED<br>ASSETS|5|0|0|0|0|0|
|TRANSFERS BETWEEN<br>FUNDS|5|0|0|0|0|0|
||||||||
|NET MOVEMENT IN FUNDS||(26,760)|(15,017)|0|(41,777)|(32,064)|
||||||||
|BALANCES BROUGHT<br>FORWARD||78,649|31,694|1,620|111,963|144,027|
||||||||
|BALANCES CARRIED<br>FORWARD||51,889|16,677|1,620|70,186|111,963|



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## **Balance Sheet** 

|**Balance Sheet**||||
|---|---|---|---|
|||2025|2024|
||Note|£|£|
|FIXED ASSETS||||
|Tangible Fixed Assets|5|1,025|1,492|
|Investment Assets|5|0|0|
|TOTAL FIXED ASSETS||1,025|1,492|
|||||
|CURRENT ASSETS||||
|Stock||0|0|
|Debtors|7|16,638|6,676|
|Cash at Bank and In Hand||52,522|103,794|
|TOTAL CURRENT ASSETS||69,160|110,471|
|||||
|LIABILITIES FALLING DUE WITHIN ONE YEAR|8|0|0|
|||||
|NET CURRENT ASSETS||69,160|110,471|
|||||
|LIABILITIES FALLING DUE AFTER ONE YEAR|8|0|0|
|||||
|NET ASSETS||70,185|111,963|
|||||
|FUNDS||||
|Unrestricted|6|51,889|78,649|
|Restricted|6|16,677|31,694|
|Endowment|6|1,620|1,620|
|TOTAL FUNDS||70,186|111,963|



Approved by the board of trustees on 27 April 2026 and signed on its behalf by: 


……………………………………………. Ian McKay PCC Treasurer 

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## **Note 1 - Accounting Policies** 

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards from the Charities Act 2022 and the Charities SORP. 

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members. 

## **Funds** 

_**Endowment funds**_ are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used as a restricted fund in this case. 

_**Restricted Funds**_ represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest and (b) donations or grants received for a specific object or invited by the PCC 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 must be carried forward as a balance on that fund. Interest is apportioned to individual funds on an average balance basis. 

_**Unrestricted funds**_ are general funds which can be used for PCC ordinary purposes. 

## **Incoming Resources** 

Planned gifts, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross. 

## **Resources Expended** 

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. 

The diocesan parish share is accounted for when due. 

Amounts received specifically for missions are dealt with as restricted funds. 

All other expenditure is generally recognised when it is incurred and is accounted for gross. 

## **Fixed Assets** 

## _**Tangible fixed assets**_ 

Consecrated and beneficed property is excluded from the accounts by the Charities Act 2011. Moveable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time), and are not included in the accounts. 

## _**Other fixtures, fittings and office equipment**_ 

Equipment used within the church premises is depreciated on a straight-line basis over 6 years, except for individual items with a purchase price of £1,000 or less which are written off when the asset is acquired. 

## _**Investments**_ 

Investments are valued at market value at 31 December. 

## _**Current assets**_ 

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove un-collectable. 

Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank. 

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## **Note 2 - Incoming Resources** 

|||Unrestricted<br>Funds<br>2025|Restricted<br>Funds<br>2025|Endowment<br>Funds<br>2025|Total<br>Funds<br>2025|Total<br>Funds<br>2024|
|---|---|---|---|---|---|---|
||Note|£|£|£|£|£|
||||||||
|Regulargiving||77,954|400|0|78,354|67,260|
|Collections at services||1,696|0|0|1,696|1,311|
|Othergiving||3,612|20,018|0|23,630|22,768|
|Gift Aid recovered||20,261|4,463|0|24,724|22,452|
|Legacies received||0|0|0|0|20,802|
|Grants||0|0|0|0|0|
|Fundraisingactivities||474|0|0|474|788|
|Donations and legacies|2a|103,997|24,881|0|128,878|135,381|
||||||||
|Interest||2,579|1,124|0|3,704|3,870|
|Investments|2b|2,579|1,124|0|3,704|3,870|
||||||||
|Fees retained byPCC||802|0|0|802|634|
|Charitable activities|2c|802|0|0|802|634|
||||||||
|Centre hire||37,155|0|0|37,155|40,779|
|Church hire||9,612|0|0|9,612|9,054|
|Tradingactivities|2d|46,767|0|0|46,767|49,833|
||||||||
|Other income||0|0|0|0|0|
|Other|2e|0|0|0|0|0|
||||||||
|TOTAL INCOMING<br>RESOURCES||154,145|26,005|0|180,150|189,718|



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## **Note 3 - Resources Used** 

|||Unrestricted<br>Funds<br>2025|Restricted<br>Funds<br>2025|Endowment<br>Funds<br>2025|Total<br>Funds<br>2025|Total<br>Funds<br>2024|
|---|---|---|---|---|---|---|
||Note|£|£|£|£|£|
||||||||
|Fundraisingactivities||497|0|0|497|493|
|Raisingfunds|3a|497|0|0|497|493|
||||||||
|Mission giving and<br>donations||333|25,997|0|26,330|20,213|
|Diocesan parish share<br>contribution||85,898|0|0|85,898|86,602|
|Services||6,067|0|0|6,067|7,525|
|Young people and families||2,480|15,025|0|17,505|17,138|
|Other missional activities||1,608|0|0|1,608|1,455|
|Clergy and staff expenses<br>(net)||(31)|0|0|(31)|379|
|Governance||71|0|0|71|149|
|Church runningexpenses||43,495|0|0|43,495|36,559|
|Centre runningexpenses||23,001|0|0|23,001|34,381|
|Cost of trading||12,715|0|0|12,715|10,849|
|Upkeepofgrounds||4,305|0|0|4,305|5,542|
|New buildingwork||0|0|0|0|0|
|Equipment depreciation||467|0|0|467|497|
|Charitable activities|3b|180,408|41,022|0|221,430|221,289|
||||||||
|Other expenditure||0|0|0|0|0|
|Other|3c|0|0|0|0|0|
||||||||
|TOTAL RESOURCES USED||180,905|41,022|0|221,927|221,782|



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## **Note 4 - Staff Costs** 

||2025|2024|
|---|---|---|
||£|£|
||||
|Wages,salaries,honoraria(gross)|41,687|35,334|
|Employer's Social Securitycontributions|2,379|810|
|Employer's Pension contributions|205|204|
||||
|TOTAL STAFF COSTS|44,271|36,348|



During the year the PCC employed a Church Administrator, a Church Centre Administrator, a Children and Families Minister, and a Maintenance Assistant, and paid an honorarium to an Organist. None earned £40,000p.a. or more. 

No PCC member received any remuneration apart from sundry reimbursement of expenses supported by invoices. 

The PCC receives substantial amounts of voluntary help, which is not quantified in the accounts. 

## **Note 5 - Fixed Assets** 

Tangible Assets (Fabric and Equipment Fund) 

||£|
|---|---|
|Book value at 31/12/2024|1,492|
|Additions in 2025|0|
|Depreciation in 2025|467|
|Book value at 31/12/2025|1,025|



The only tangible fixed assets to be depreciated (see note 1) are all attributed to the unrestricted Fabric and Equipment Fund. 

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## **Note 6 - Net Assets by Fund** 

||Unrestricted<br>Funds<br>2025|Restricted<br>Funds<br>2025|Endowment<br>Funds<br>2025|Total<br>Funds<br>2025|Total<br>Funds<br>2024|
|---|---|---|---|---|---|
||£|£|£|£|£|
|||||||
|Fixed Assets (Fabric and<br>Equipment)|1,025|0|0|1,025|1,492|
|Fixed Assets(Investments)|0|0|0|0|0|
|Current Assets(General)|50,864|0|0|50,864|77,157|
|Current Liabilities(General)|0|0|0|0|0|
|Current Assets (Fabric and<br>Equipment)|0|0|0|0|0|
|Current Assets (Mission<br>Giving)|0|0|0|0|3,000|
|Current Assets (Mission<br>Fund)|0|12,076|0|12,076|25,665|
|Current Assets (Eco Church<br>Fund)|0|799|0|799|765|
|Current Assets(Piano Fund)|0|1,364|0|1,364|0|
|Current Assets (Discretionary<br>Fund)|0|911|0|911|872|
|Current Assets (Harding<br>LegacyFund)|0|1,226|0|1,226|1,173|
|Current Assets (Hawken<br>Fund)|0|301|0|301|219|
|Current Assets (Hawken<br>Bequest)|0|0|1,620|1,620|1,620|
|||||||
|TOTAL FUNDS|51,889|16,677|1,620|70,186|111,963|



For detail of restrictions on the Funds see Note 9. 

## **Note 7 - Debtors** 

||2025|2024|
|---|---|---|
||£|£|
||||
|HMRC(Gift Aid claims)|16,638|6,676|
||||
|TOTAL DEBTORS|16,638|6,676|



## **Note 8 - Creditors** 

Amounts falling due within one year: none Amounts falling due after more than one year: none 

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## **Note 9 - Fund Details** 

Endowment funds comprise: 

- Hawken Bequest. This is a permanent endowment of £1,620, the income from which is credited to the Hawken Fund, which is required to be used to “purchase materials for Sunday School bible classes or for bibles to be used by (the) church”. 

Restricted funds comprise: 

- Mission Giving. Income which is restricted to other mission organisations but not yet distributed. Typically, such income is distributed in the same year as the income is received, so leaving no balance at the year end. Donations of £3,000 for Red Earth Village Schools were held over from 2024 at their request for distribution in 2025. 

- Mission Fund. Income which is restricted to the direct costs of St Luke’s mission. In 2025 this was used for the salary costs of the Children and Families Minister. 

- Eco Church Fund. For the use of the Eco Church team and initiatives which support nature and sustainability. 

- Piano Fund. A short-term fund for the maintenance of the Grand Piano. 

- Discretionary Fund. For the Vicar and Churchwardens to respond in confidence to cases of need. 

- Flower Fund. For flowers and similar decorations for church services. Not used in 2024 or 2025. 

- Harding Legacy Fund. For any use at the discretion of the Vicar and Churchwardens. 

- Hawken Fund. See above. 

All other funds are unrestricted, and simply a means for the PCC to designate money for future expenditure. This includes the Fabric and Equipment Fund which also holds Fixed Assets. 

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