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2025-12-31-accounts

2025 Report and Accounts for the Parochial Church Council of St Chad’s Church, Woodseats

Aims and Purposes

St Chad’s Parochial Church Council (PCC) is the governing body of the Church and is responsible, along with the incumbent, the Reverend Jonathan Hidden, for promoting in the ecclesiastical parish the whole mission of the church, pastoral, liturgical, evangelistic, social and ecumenical.

Objectives and Activities

The objectives and activities of the PCC are in accordance with the guidelines on public benefit. These objectives and activities can be summarized as:

Report on activities in 2025

Public worship occurred weekly with services being held on most Sundays at 9am and 11am. These were typically a mix of formal and informal, Holy Communion and other non-Eucharistic services.

Our work with other local churches included a joint Lent course and other joint services throughout the year.

We continued to offer outreach events such as Messy Easter, the Have a Go Show, an All Hallows Cafe as an alternative to Halloween, and our Christingle service. From January 2026, we plan to run Communi-tea, an all-age tea-time drop-in, where members of our local community can connect together and enjoy a light meal.

Christmas 2025 was again a time where children from local schools and nurseries were welcomed into the building to hear the Christmas Story. Our Christmas services continued to be popular, showing a desire to celebrate Christmas in the local church.

Youth and children’s work continued to develop; this included church youth work on Sunday mornings and Friday evenings, as well as involvement with School Pastors. Our part-time youth worker continues to lead a School Pastors’ team at our local secondary school which proved invaluable to the school in supporting both students and staff. We were unsuccessful in appointing a part-time children and families worker in 2025, but hope this situation will be

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remedied early in 2026.

Our involvement with other local charitable activities such as Besom, Grace Foodbank, Sheffield Debt Centre and Open House Coffee continued throughout 2025.

Third Age ministry continued apace, with growing numbers attending Natter, the weekly over 50s coffee morning, which is also registered as a Welcome Place. Natter Plus also happens regularly; this is a short service after Natter, which Natter members are welcome to attend. Growth was also seen in other activities for the over 50s.

A Memory Café, for those with memory loss and their carers, continued to meet twice monthly.

Our toddler group continued to serve a real need for toddlers, and their parents, grandparents, and carers. Bible story times were shared regularly.

At the end of 2025 we had 92 members on our electoral roll, with a worshipping community of 130 including under 16s.

Our lease of land to Woodseats Community Garden (a project led by a PCC member who is a landscape architect) is providing a well-being space managed by members of the local community and an extra facility for the Church to use.

The church building and our Community Hub (a large converted Edwardian house) are meeting points for a number of community groups. A substantial Local Authority grant enabled us to install new flooring, redecorate several areas and purchase new chairs and tables for the Community Hub, making the facilities more attractive to a range of community users. Our spaces are hired out to a snooker club, a variety of music groups, a monthly bereavement cafe, an arts collective and uniformed organisations affiliated to the church.

Financial Review

Total receipts on unrestricted funds were £150,937.40 of which £118,269.45 was unrestricted voluntary income, including £32,667.95 from Gift Aid. Restricted funds of £37,965.23 were also received and are detailed in the financial statements. Lettings of the church premises and the Community Hub, the freehold property at 56 Abbey Lane, generated an income of £13,329.25.

The huge majority of planned giving is now through the Parish Giving Scheme, which reduces the burden of collecting Gift Aid. However, backdated claims for Gift Aid, on other donations dating from 2022-25, have seen £22,325.93 recovered.

£113,690.34 was spent, largely from unrestricted funds, to provide the Christian ministry of St Chad’s Church, including donations totalling £11,760 promised to our designated Mission Partner charities: The Besom in Sheffield, Christians Against Poverty, Church Army, Grace Foodbank (our local foodbank), Open Doors, Open House (a local Christian charity), Sheffield Street Pastors, Scripture Union - Rwanda and Tearfund. (St Chad’s also supports School Pastors through the work of our employed Youth Worker.) Our pledged contribution of £51,600 to the Diocesan Common Fund, which provides stipends, housing and pensions for clergy across the diocese, has been fully met.

The net result for the year was an excess of receipts over payments of £27869.91. Adding bank

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and deposit balances brought forward at the beginning of the year, the balances carried forward on 31 December totalled £83,224.85 on unrestricted funds and £38,415.41 on restricted funds.

Reserves Policy

It is PCC policy to try to maintain a balance on unrestricted funds that equates to at least three months unrestricted payments, to smooth out fluctuations in cash flow and meet unexpected emergencies. This is an amount of approximately £40,000. The cash balance of £83,224.85 held in unrestricted funds at year end was more than adequate to support this policy. It is our policy to invest some of our fund balance in the CCLA Church of England Deposit Fund.

The balances of £3,485.34 in the Church Fabric restricted fund and £11,510.73 in the Community Hub restricted fund are retained towards meeting the cost of essential repairs to the Church and upgrades to the Community Hub.

Structure, Governance and Management

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission, registration number 1127352.

The method of appointing the PCC is set out in the Church representation rules. PCC members are elected to serve for a three-year term by those whose names are on the electoral roll. Deanery Synod representatives are also elected for a three-year term, while churchwardens are elected annually. The clergy, churchwardens and Deanery Synod representatives are ex officio members of the PCC.

The PCC has specific responsibility for the regulation of public worship in the church as well as the finances and fabric of the church buildings. In 2025 there were seven full meetings of the PCC, with subcommittees meeting in between each full meeting.

Income is received primarily through the giving of the congregation and lettings of the Church building and Community Hub.

A part-time youth worker and a part-time administrator are employed directly by St Chad’s, along with a paid cleaner and a verger. They are supported by an army of volunteers in all aspects of church life, to whom we give grateful thanks.

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Administrative Information

St Chad’s Church is the parish church for Woodseats in the Diocese of Sheffield.

The correspondence address is: St Chad’s Church Linden Avenue Sheffield S8 0GA

The PCC members serving during 2025 were:

Ex Officio Members:

Incumbent: Rev Jonathan Hidden Curate: Rev Rachel Crossley Churchwardens: Ann Firth Ann Lomax Deanery Synod Reps: Daryl Twibey Vicky Vidler Elected Members: Ann Allen Christine Carr Nathan Edwards Keith Hartley Tim Hopkinson (until 19 May 2025) Jane Howcroft Victoria Karney Karen Kilner Lindsey Ladhams (until 19 May 2025) Alison Manning (until 19 May 2025) Dawn Mosley Ro Willoughby

Co-opted Members: Tim Hopkinson (from 19 May 2025)

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PPROCHIALCHURCH COUNCILOF ST CHADS CHURCH, WOODSEATS Financial Statem ents for the Year Ended 31 Decem ber 2025 state￿ent of Financial Activities Receipts and Payments Accourrts Unr051riGtg Fund5 R•striGt•d Fund5 TOTAL TOT Notes REC￿Ts Volurtarylnccffle Plann￿ gwg l otrEr rEceiptS Gift Ajd RecttsEre TotalVolL•rtarylncame 90,982 19 5328. 32,667 £ 128978.4) 11,47573 20,590.00 5,W9 50 £ 37,%5.23 £ 102,457 ¥2 25,918.26 92.752 r6 19.608 62 1843748 1W.793.16 Sa £ 186,￿3.&1 Actiwtsesfor Genernb"ng Funds 5b 933 45 345 1286 v•ion•nt Ineom• 6c 1,784 41 1,784 41 Chur¢h Activits"es sd 14005 45 14,￿7 45 924121 R•inursemertS 4433.69 4,433.69 823 Total RECEIPTS 4 1￿9?7.￿) 4 37,W.23 1441J23.23 PAYNEFrrs Direct Costs L Mitystry Worshp se￿Ice5 Mssion GM staffing Isslon & E￿n￿¥15M Tot Dir•¢t Co¥t¥ se 2085 71,775. 27,1Tr1 2,&5 72,275.Q¥J 35,469 1541 ( 51.600. o.to 8,kn5 1,15000 £ 10,WS.CQ 1fj95 87J01.Cq £ 1￿￿70. 4 11a,o. Administrntive and Ovethead Co4s 31,198.15 £ 16,144.23 47,342. 95. Total PAYMENrs £ 134 7&7. £ 26 1￿.23 £ 161 fk72.T2 Gross Da￿¢￿sUr lus 27.14 Tr8n5(e￿ 0￿￿eern r￿d$ 13?0 ti) 1,KOCO 14￿.75 £ 13,126. 27,￿9.91 2227.14 Cashat bank *1 Janu £ 24 W.41 Cashat bank X310ecember &7224. 2 38,41J.41 2 121NO.28 93.770. Page sof 12

statement of Assets and Liabilities Cash Basis As al 31 De￿mber 2024 Unrestricted Funds Restricted FLnd8 Aecount Notes 31 De¢ 3Y25 31 Dec 2024 Flxed Assats Community Hub. 56 AbbeyL8ne £3riJ,ci)O.LKI £3[￿j,co0.CO Current ssds Cash at b￿k in hand Co-op Community Dirécipius ACc￿nI rgin Monw CUrr￿t Account CCLA D4)051t Account Tot￿ Cash & bark and in hand £ 42,ffi8 48 £ 38.415 41 £ 8)98389 £ 58,432 99 £ 7,96540 £ 27,371 96 £ 93,770. £ 40,656 37 £ 83,224 £ 40,656 37 £ 121,640.26 £ 3q416.41 Total CutTert Asset5 £ 83,224 £ 3q416.41 % 121,640.26 £ 93,770. Total CutTent Liakilf(ies Not CwrentAB8OtS Llabiif(08 2 83,224 £ 3q416.41 2 121640.26 £ 93,770.36 Tot￿ k8Ots £383 224 416.41 2421640.26 770.86 CapaJ a￿1 ReseNes Unrestricted Fwds Curréfjt Y8ar Eamin Unrestricted Funds Tot￿ Unrostrlcted Funds £ 27.869 91 £ 355,354 2383,224 £ 22,627 14 £M6,81880 £369046.94 Rostrlcted & Deslgnatad Fun RF_AV RF. Childr&n Families WorkBr RF- Church FaLf IC RF. Community Hub Fabnc RF- Hardship RF_ Wmcly Cafa RF- Natter RF. Organ mainten￿Ce Tot￿ RoStri¢tod & Dosgnatsd Fund8 4260 21061 £ 6.14500 £ 9,29500 £ 5.915.00 1,435 00 £ 1.57600 294 80 £ 24 J24.41 11.321 £ 3,485 £ 11 $10 73 £ 5.497 t £ 1,576CQ £ 3.689 3) £ ￿,41&41 Total C It￿ and Re8etVe8 2421640.26 770.86 Page 6of 12

1. Accounting Policies

The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.

2. Fixed assets

Movable 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. For anything acquired prior to 2000, there is insufficient cost information available and therefore such assets are not valued in the financial statements. Fixed Assets comprise the freehold property at 56 Abbey Lane, otherwise referred to as St Chad's Community Hub. Freehold land and buildings were previously revalued. In line with the transitional arrangements allowed under FRS102, the PCC has decided to hold these assets at cost, with the cost based on the revalued amount at the date of transition.

Individual items of equipment with a purchase price of £1,000 or less are written off as an expense.

3. Funds

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, grants or fees received for a specified 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 each year must be carried forward as a balance on that fund.

Designated Funds are unrestricted funds set aside by the PCC for a particular purpose. Funds so designated by the PCC can be redesignated by the PCC and so designation does not prevent funds being spent on any other purpose.

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

There are currently no designated funds. The movements in restricted funds during the year were as below.

4 Related Party Transactions

A trustee, Christine Carr, was remunerated during 2025 for cleaning and church verger duties. The trustee takes no part in decisions regarding remuneration.

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Further￿na￿sIS OF Receipts and Pwents kcounts UnrestrKted RestrKted Funds Account 21Y25 2024 Receipts l other givinglvolunt¥yreceipts Specia APPe￿S Buildings pÈal cFw￿pO81 Ch8nlyAppo81s Healing 4p&al Tot?1 Specia ￿PpeS 13,090 00 50146 26561 gJ1.46 13,46622 Don81ions for Spècifit Purposes Generd DonatlOn5 625 00 4,612 40 900 00 19 603.62 4.696 80 3] 720 00 Grant FLndi Tot41 NJI other ivinglvolunta recei tivities for Generating Funds Fundraisin Totnl Activf(ies for Generatin 933 45 93145 1,286 00 1286nO Funds Investment Income Intere51 Income Income from Grounds Hire Totnl Investment Income 1.284 41 500 00 1.284 41 500 00 1,379 63 500 00 1879.63 Church Activities Income from Life Events Income from Weddings Income from FurErals Total Income from Lrfe Events Income from M15510n Events Income for Youth Wort<Aobviknes Rent￿ Incom* Income trom Prernise Hire- CH Income from Prernise Hire- Church Total Rental Incomo 330 00 702 00 1,ir52.C(I 17020 276.00 330 00 702 00 1,428 00 933 00 2,361￿0 17020 276.00 10.536 75 2.792 50 10.536 75 2.792 50 13,329.26 5.982 71 897 50 6,88021 Total Churth ktlvltS08 Page 8of 12

UnroBtrictod R08tricted 2024 Payments lel Dlrect Costs of Minis W•rship Setvi¢es Worship Costs Life Events Total Worshi Services 1,292 92 1,592 03 80.96 1.293 93 1.592 03 1,247.06 294.00 Mlsslon Glvlng Common Fund Mission Partners Hardship Fund Other GDiin Total Mission Givln 57,200.00 13,82000 57 200 00 12.820 00 500 00 755 00 72,275nO 44,400 00 7,200.00 500 00 755 00 71,775.00 soono Stafflng Salaneg 22,?g6 02 2,63721 1,837 92 333 09 27,104.25 8.365 00 30.661 02 2.637 21 1.837 92 333 09 35,46925 27,31221 3,996.29 953.93 402 36 32.664.79 PAYE and NIC Pensions Costs Youth Worker ex Total Staffln enses 8265nO Mi$5ion & Evangelism Expenditure Childrens Work Expenditure Memory CafE RF Expenditure Youth Vvork Expendiiure Mission & Evanqelism Hos Costs Total Mlsslon & Evangellsm 800 00 800 00 390.00 696 94 703 65 38641 1S10.13 350 00 1.Tr16 94 703 65 38641 3.C60.13 500.24 553 78 1.W23 1,150.00 Total Dir•ct Costs of Minist £ 103F76.34 £ 10,015nO 113,69024 87,fQ1.08 If) Admlnlstratlve and Oyerhead Costs Church & Mainienance Running Costs Community Hub Running & Maintenance Costs Grounds upkeep Vicarage Costs NDn-Capitsl Equiprnent Cleaning & hygiene (excl Stsffl Office Costs Professional Fees Athertising & Marketing Insurance Bank Charges Reimbursements Total Other E% Total Admlnlstrafjve and Overhead Costs 10.775.68 2,945.65 6220 232 96 3,17047 92691 6.000 06 1,670.68 8.066 01 4.879 23 18.Nl 69 7.824 88 6220 232 96 6.369 46 92691 6.000 06 1.670 68 1.21059 3.860 45 18.856 38 4,378 04 248.80 1,245.75 8Tr1.01 3.198 99 2,734 68 1,225 98 3,095.39 13.75 2,860 45 234 00 9187 31198.15 234 00 enses 80.45 33 895n1 16 14423 47 34228 Page 9of 12

Church Workers Pension Fund (CWPF) December 2024 Year End

The PCC of St Chad’s, Woodseats participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers.

CWPF has two sections:

  1. The Defined Benefits Scheme

  2. The Pension Builder Scheme, which has two subsections;

  3. A deferred annuity section known as Pension Builder Classic, and,

  4. A cash balance section known as Pension Builder 2014.

Pension Builder Scheme

Both sections of the Pension Builder Scheme are classed as defined benefit schemes.

Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.

There is no sub-division of assets between employers in each section of the Pension Builder Scheme.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2025: £1,837.92, 2024: £953.93).

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022.

For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2026, the Board chose to grant a discretionary bonus of 10% to both pensions not yet in payment and pensions in payment in respect of service prior to April 1997; and a bonus on pensions in payment in respect of post April 1997 service so that the pension increase was also 10% (where usually it would be calculated based on inflation up to an annual cap of 5% for pensions in payment in respect of service prior to April 2006 and 2.5% for pensions in payment in respect of service post April 2006 ). This followed improvements in the funding position over 2025. There is no requirement for deficit payments at the current time.

For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

The legal structure of the scheme is such that if another employer fails, the PCC of St Chad’s, Woodseats could become responsible for paying a share of the failed employer’s pension liabilities.

St Chad’s has 2 active members an 0 deferred members in the CWPF at 31[st] December 2025.

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Independent Examiner’s Report

I report to the trustees on my examination of the financial statements of The Parochial Church Council of St Chad’s, Woodseats for the year ended 31[st] December 2025.

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.

  1. Accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. The financial statements do not accord with those records; or

  3. The financial statements do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Account and Reports) 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 examination.

I have no concerns and 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 financial statements to be reached.

Marie Craig FCCA

TC Group

20 Commerce Road

Lynch Wood

Peterborough

Cambridgeshire

PE2 6LR

Dated: 11[th] March 2026

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