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2025-12-31-accounts

953 Pershore Road, Selly Park, Birmingham, B29 7PS www.christchurchb29.org 0121 471 2379

Vicar: Revd Ben Green 16 Over Mill Drive Selly Park Birmingham B29 7JL Bank: The Co-operative Bank p.l.c. P O Box 250 Skelmersdale WN8 6WT Bank: Lloyds Bank plc PO Box 1000 Andover BX1 1LT Bank: CBF Church of England Deposit Fund CCLA Investment Management Limited One Angel Lane London EC4R 3AB Independent Examiner: Teresa Fennell It Doesn’t Have to Cost the Earth Ltd 47 St Dunstan’s Close, Worcester WR5 2AJ

The Parochial Church Council (‘the PCC’) of Christ Church Selly Park (‘Christ Church’) has the responsibility of cooperating with the incumbent, the Reverend Ben Green, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

The trustees’ report covers the principal activities during 2025; supplementary reporting to the APCM may take place.

When planning and reviewing activities the PCC considers the Charity Commission’s guidance on public benefit and the supplementary guidance on charities for the advancement of religion. The PCC complies with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have due regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults.

Our main service each Sunday is in the morning at 10:30am, which is broadcast on Zoom for those who are unable to attend in person. The early morning service at 8.30am is now weekly and is either Holy Communion or Morning Prayer. Our evening gathering called ‘Praise & Pray’ aiming to be ‘charismatic, open, joyful, spontaneous & flexible’ meets once a month.

In 2025 our teaching themes included:

Regular prayer meetings for the country, overseas mission, and the life of the church have taken place on Zoom or in person. Partway through the year the Prayer Team started a monthly ‘Engage Together’ prayer gathering, as a replacement for our Whole Church Prayer Meetings, and we held a 777 Prayer Week at the start of September.

Our electoral roll was renewed before the 2025 annual meeting. We are pleased to have seen adults and children joining our congregation during the year but as in any congregation we have also seen individuals moving location and church.

The resignation of our Pastoral Care Co-ordinator in July 2025 gave us the opportunity to rethink and reimagine pastoral care across the church. We encourage members to continue to show care for one another, and members of the Discipleship Team are monitoring the pastoral care phone. In 2026 we will safely recruit a new visiting team to offer additional support to those in particular need.

The PCC recognises with gratitude the valuable pastoral work undertaken – both ‘officially’ and ‘unofficially’ by members of the church, and in particular the work of our Pastoral Care Co-ordinator, first as a volunteer and then as an employee, over more than a decade.

The Church building is used by a variety of community groups including Scouts, Guides and a choir. Our own Lunch Club, Coffee Mates, Toddler Group, Youth Group, Warm Welcome sessions and Bereavement Group all provide services to residents. Local organisations often use our building to run training courses for staff and volunteers. We have risk assessments and processes in place to address the safety of those using our building.

All of the activities described in this trustees’ report are dependent on the volunteers who lead and give of their time to enable all areas of the Church to function. The scale of the work of the charity is greatly enhanced by the input of all the members of the Church; because of the difficulties in quantifying these gifts their financial effect has not been quantified.

The church continued its financial and prayer support for Mission partners and other organisations and individuals. The main mission partners are:

Although our rental income is currently lower than in earlier years we recognise the value of the continued opportunity to provide a meeting space within the local community. We are grateful to the members of the Site Committee who provide support for issues related to the building and report regularly to PCC. The second half of the kitchen was updated in 2025 and the fridge and freezer replaced.

PCC has a programme for updating policies and procedures; during the year a number were updated.

Registered charity name; The Parochial Church Council Of The Ecclesiastical Parish Of Christ Church Selly Park, registered number 1127755. Known as ‘Christ Church, Selly Park’ the parish is situated in Selly Park, Birmingham and it is part of the Diocese of Birmingham within the Church of England. The principal address is 953 Pershore Road, Selly Park, Birmingham B29 7PS. Birmingham Diocesan Trust holds the title of land on behalf of the PCC – see note 6.

During the year the following served as trustees and members of the PCC:

Clergy Ben Green
Wardens Janet Chalmers Until APCM 2025
Sarah Crooks From APCM 2025
Peter Frere From APCM 2024 until 30 June 2025
Graham Romp From 20 July 2025
Deanery Synod reps Jane Clarke Until APCM 2026 (second term)
Susan Haynes Until APCM 2026 (first term)
James Howley Until APCM 2026 (first term)
Graham Romp Until APCM 2026 (first term)
Elected members Sarah Crooks Until APCM 2025 (first term)
Kate Routley Until APCM 2025 (first term)
Tony Ward Until APCM 2026 (first term)
Adrian Jones Until APCM 2027 (second term)
Steve Thomas Until APCM 2027 (first term)
James Williams Until APCM 2027 (first term)
Miriam Banting Until APCM 2028 (second term)
David Chalmers Until APCM 2028 (first term)
Jo Mason Until APCM 2028 (second term)
Alison Page Until APCM 2028 (first term)
Co-opted members Kate Routley From 20 May 2025 until APCM 2026

Peter Frere served as lay chair of PCC until his resignation from PCC on 30 June 2025. Graham Romp was elected to the role on 2 September 2025.

The Parish Administrator who is PCC secretary attended PCC meetings to take minutes.

In accordance with the Church Representation Rules (CRR) M15(9) the APCM has by resolution reduced the number of elected parochial representatives of the laity on the PCC from 12 (twelve) to 9 (nine).

The PCC is a corporate body established by the Church of England. The PCC is a registered charity and operates under the Parochial Church Council (Powers) Measure 1956. Members of the PCC are either ex officio, co-opted or elected by the Annual Parochial Church Meeting (‘APCM’) in accordance with the Church Representation Rules. The PCC is made up of the Vicar, two Churchwardens, and nine further elected members. Our Deanery Synod Representatives do not normally attend PCC meetings. Elected members serve for three years, with an option to stand again at the end of that period for a further three years. No elected member may serve for more than six consecutive years. There must be a gap of at least one year before they can stand for election again.

The PCC held seven business meetings during the year (January, March, May, July, September, October and December) as well as the APCM which took place on 11 May 2025. The PCC has three permanent subcommittees: Standing, Finance and Site. All subcommittees report to the PCC on a regular basis and provide recommendations to PCC. All matters of policy and finance are determined by the PCC with limited powers delegated to subcommittees; however detailed implementation of PCC decisions may be delegated to specific subcommittees from time to time as determined by PCC. Membership of the subcommittees is approved by the PCC to whom they report.

This is the only committee required by law. It has power to transact the business of the PCC between PCC meetings, subject to any direction given by the PCC, in accordance with the Church Representation Rules. This includes decisions on routine operational matters, responding to time-sensitive issues, and preparing business for the full PCC. The committee is made up of the vicar, the wardens, the treasurer plus one other PCC member. During 2025 the standing committee conducted business in person and by email with notes and decisions reported to the next PCC meeting.

This committee consists of the vicar, and two members nominated by the PCC and the treasurer. It meets on a quarterly basis to monitor overall income and expenditure in the Parish, prepare the budget, review the annual accounts and advise the PCC on relevant issues.

The committee consists of the vicar and church wardens, plus a number of others appointed for their expertise and experience. This group has responsibility for general management and capital expenditure for the building, Health and Safety and rentals of the church. They also organise regular maintenance mornings for the upkeep of the site. There were six meetings of the committee during the year .

We also have a number of ministry teams that meet regularly to oversee certain aspects of our work, and other groups that plan ad-hoc one one-off events.

The Operations Team is comprised of the vicar, staff, Readers and office volunteers. It is chaired by the vicar and meets twice a month, though some members only come once a month for a meeting of the full team. Whilst the PCC sets the overall strategy, the Operations Team deals with issues and plans events on an operational level.

Formed in January 2024 this team exists to ‘encourage and equip Christ Church in prayer, together and as individuals.’ It is chaired by the vicar and meets monthly to discuss matters relating to prayer across the whole of church life.

Takes a lead on our membership of A Rocha’s ‘Eco Church’ programme (we hold the silver award); they also organised a Lent Challenge, a visiting speaker from A Rocha, and support the Site Committee in gardening and building matters.

This group seeks to put into practice the mission part of the church’s Mission and Outreach Policy, including making recommendations regarding the church’s missionary giving, building links with our mission partners and organising regular overseas mission prayer meetings.

Formed in January 2025 this team exists to ‘help the whole church – together and as individuals – disciple one another and ensure that aim is at the heart of who we are and all we do, inside and outside the church building’. It is chaired by the vicar and meets monthly to discuss matters relating to discipleship across the whole of church life.

Giving in 2025 from regular and occasional giving has remained strong. There was £9,000 of legacy income in the year. The PCC acknowledges with great thanks the generosity of church members. We are also grateful for grants received in the year; from Birmingham City Council for our Warm Welcome work, a Quick Wins grant from the CofE and from the St Martins Trust who contributed towards the costs of young people attending the Satellites event in August 2025.

Total income in the financial year to 31 December 2025 was £212,631, with expenditure of £254,933 there was an accounting deficit and a decrease in total funds carried forward of £42,302 (in 2024 a deficit of £30,808). Each year there is a write off in the accounts (depreciation charge) for part of the amounts already spent on fixed assets (see note 6) so in cash terms we over spent by £5,762 in 2025 (2024: surplus £1,930). We spent £10,629 on new assets in 2025.

The accounts split income and expenditure into General Fund, Designated Funds and Restricted Funds, details of funds are provided in notes 7 and 9.

The General Fund showed a surplus of £6,223 (2024 surplus £13,783) before taking into account the transfers to designated funds. In 2025 regular donations to the general fund, our largest source of income, were slightly higher than 2024; our lettings income was £5,000 lower than in 2024 and bank interest was £1,700 lower. The majority of the total income to the general fund was given by members of the congregation. The PCC is grateful for all giving.

Our expenditure through the general fund was £179,504 (2024: £178,091); general fund staff costs fell by £2,500; and the cost of utilities was £2,000 lower. The PCC allocates 10% of the previous year’s voluntary General Fund income to Mission Giving at home and overseas. During 2025 our total giving was £15,545; details of mission giving over £1,000 are set out in note 10 to the financial statements.

Within designated funds the charity has three significant reserves at 31 December 2025. The Legacies Fund is represented by cash and £16,178 of accrued legacies; during the year £9,000 from a new legacy was recognised, £13,993 was spent on specific projects and £6,949 on fixed assets. The Fixed Assets Fund represents the book value of all fixed assets except for the land and buildings, £13,500 depreciation was charged in the year and new assets funded by the legacies fund and refurbishment fund were added. The Refurbishment Fund provides for repairs, maintenance or upgrades required to the building; income of £3,008 was received this year (2024: £3,930), expenditure in the year included £7,000 on the kitchen, and £2,000 on carpets and on replacing the fridge and freezer. Assets purchased for the kitchen with a capital value of £3,680 were transferred to the Fixed Assets fund. The level of the Refurbishment Fund at the year-end was £8,863 and this is all ‘cash backed’.

In 2025 there were three restricted funds. The Building Fund is closed to further donations; the cost of the building is being depreciated over 50 years and depreciation of £23,040 was charged in the year.

The Warm Welcome restricted fund was created to account for gifts and grants received against which relevant expenditure has been charged.

A restricted fund ‘events and appeals’ is used where money is given to meet specific costs and it is therefore restricted. The most significant part of the transactions relate to youth work (e.g. the annual summer event). The balance, due to third parties, on the fund at the year-end is £325.

The PCC’s policy is to hold unrestricted general funds (excluding funds for fixed assets and specific purposes) equivalent to 3 to 6 months’ expenditure for the following reasons: to manage cash flow and contractual obligations, in case of significant building maintenance being required and against loss of income.

The total net assets as at the year end were £1,242,506, and of these, £859,418 are restricted reserves. Of the remaining £383,088 unrestricted funds, £217,879 is held as tangible fixed assets and £68,053 in specific reserves. The remaining free reserves held by the PCC are £97,156, this is in excess of the reserves policy by £8,890.

The PCC has set a budget for 2026 with an overall deficit before depreciation of £15,070. The PCC were willing to approve a deficit budget for the year because of the level of historic reserves and careful monitoring of income and expenditure which will occur in 2026. Action will be taken to reduce spending if deemed necessary by the PCC. Our congregation through personal giving contribute most (this year 80%) of our general fund income with the balance coming from rental income and fees paid by service users. We budget our expenditure each year to ensure that a prudent approach is taken to expenditure but it is a matter of faith that the Lord will continue to provide through giving and other sources of income. The balance sheet is strong with net current assets over £170,000 and the trustees have concluded that there is good reason to conclude that the charity remains a going concern.

The trustees’ policy is to invest funds in easy access and low risk bank accounts and similar deposits.

Having made an excellent appointment for an Evangelism & Discipleship Assistant, we have seen our Youth and Young Adults ministries continue to thrive, and expect to build on that in 2026 with regular participation in Limitless events for city-wide youth, a Young Adult weekend away before Easter, and more. Through the Alongsiding ministry, evangelism courses and training, and further weeks of prayer we continue to place evangelism and discipleship at the heart of all we are and do as a church.

Conversations will continue about our many midweek ministries and vision for ministry and outreach in our parish and neighbourhoods. The PCC hopes to make decisions in 2026 to help our ministries grow in faithfulness to God’s calling, sustainability for the resources we have, and effectiveness in mission.

In August as I called us to a 777 Prayer Week (7am to 7pm for 7 days), I wrote the following words:

My prayer is not ‘God enable us to do more’ but ‘God please do your immeasurably more in us’. That is one of the reasons for calling a week of prayer: as we enter a season of change and new things, we need God to continue to lead, equip and inspire us – as he has over many years.

That week was a high point of the year for many of us – 90 different people booked at least one slot in the prayer room across the week, and many more used the resources to pray at home or away. We filled the walls with reflections on Scripture, with prayers, hopes and dreams. The Prayer Team hopes to build on this by running two 777 Prayer Weeks a year: one leading up to the APCM and one in September.

2025 also saw some significant challenges with people facing health and life challenges, role changes, alongside questions and conversations about what we do as a church. We have been blessed by the faithfulness, commitment and generosity of many people over many years. I take this opportunity to thank everyone who gives so much of their time, talents and treasure to serve God in and through all we do at Christ Church.

We do so much – but is it too much? The sad truth is, amid all our busyness, we have to ignore or put off many other opportunities to serve God, or different groups of people, because we don’t have capacity to do a new thing, or existing things in a new way. And, many people are serving at – or beyond – the limit to keep things going.

As I write in March 2026, the PCC is calling the church to observe an extended Sabbath, a time of fellowship, rest, prayer and listening – to God and to one another. We will stop our midweek ministries, maintaining a couple of connection points during the week, for an indefinite period of time. That’s scary – it’s hard and costly to lay things down, especially when we don’t know ‘what’s next’ – but it will also be exciting to discover together how God is leading us, and how he is calling us to serve him in the future.

In particular, as we rest and pray together we will be asking the following three questions:

  1. Building on all that’s gone before, how is God calling us to serve him today?

  2. What does it look like for us to show God’s love and share God’s gospel with the people who live in our parish and our neighbourhoods?

  3. What is God’s Immeasurably More , his Bigger Yes for us at Christ Church?

My hope and prayer is that this Sabbath time will enable us to hear God’s voice together .

Ben

This report was approved by the PCC on 17 March 2026 and signed on its behalf by Graham Romp, Lay Chair of the PCC. G Romp

I report to the trustees on my examination of the accounts of the Parochial Church Council of Christ Church Selly Park (‘the Church’) for the year ended 31 December 2025.

As the charity trustees of the Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Church’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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

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 accounts to be reached.

Signed:

Date: 29th March 2026

Teresa Fennell, Chartered Institute of Management Accountants

It Doesn’t Have to Cost the Earth Ltd 47 St Dunstan’s Close Worcester WR5 2AJ

Christ Church Selly Park

Statement of Financial Activities

For the year ended 31 December 2025

Statement of Financial Activities
For the year ended 31 December 2025
INCOME FROM:
Income from donations and legacies
2(a)
Income from charitable activities
2(b)
Investment income
2(c)
Total income
EXPENDITURE ON:
Expenditure on charitable activities
3
Total expenditure
Net income/expenditure
before transfers between funds
Transfer between funds
7
Net movement in funds
RECONCILIATION OF FUNDS:
Funds brought forward
Funds carried forward		 Restricted
General
Designated
Funds
Fund
Funds
TOTAL
£
£
£
£
156,749
15,831
8,861
181,441
22,268
2,212
24,480
6,710
6,710
185,727
15,831
11,073
212,631
179,504
44,787
30,642
254,933
179,504
44,787
30,642
254,933
6,223
-28,956
-19,569
-42,302
-4,396
4,396
0
1,827
-24,560
-19,569
-42,302
241,902
163,919
878,987
1,284,808
243,729
139,359
859,418
1,242,506
Year ended 31 December 2025
Unrestricted funds		 Year ended
31/12/2024
TOTAL
£
170,115
29,808
8,489
208,412
239,220
239,220
-30,808
-30,808
1,315,616
1,284,808

The notes on pages 11 to 19 form part of these financial statements

9

Christ Church Selly Park

Balance Sheet at 31 December 2025

Note
Assets and liabilities
FIXED ASSETS
Tangible fixed assets for charity use
6
CURRENT ASSETS
Debtors
Income tax reclaimable
Rental debtors
Prepayments and accrued income
Total debtors
Cash at bank and in hand
Short term deposits
Total current assets
CURRENT LIABILITIES
Creditors due within one year
Accruals and deferred income
Total creditors due within one year
NET CURRENT ASSETS
NET ASSETS
Represented by funds
Unrestricted Funds
General fund
Designated Funds
[
Restricted Funds
Total Funds
7		 2025
£
372
820
18,277
19,469
165,117
184,586
-12,939
-12,939		 2025
£
1,070,859
171,647
1,242,506
243,729
139,359
859,418
1,242,506		 2024
£
860
948
20,074
21,882
176,596
198,478
-10,440
-10,440		 2024
£
1,096,770
188,038
1,284,808
241,902
163,919
878,987
1,284,808

Approved by the Parochial Church Council on 17th March 2026 and signed on its behalf by:

Graham Romp - Lay Chair of PCC and Churchwarden The notes on pages 11 to 19 form part of these financial statements

10

Notes to the Financial Statements For the year ended 31 December 2025

Christ Church Selly Park

1 ACCOUNTING POLICIES

Basis of preparation

The PCC is a public benefit entity within the meaning of Financial Reporting Standard 102 ("FRS 102").

The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, the Regulations' "true and fair view" provisions, together with FRS 102 as the applicable accounting standard and the second edition of Accounting and Reporting by Charities: the Statement of Recommended Practice (Charities SORP (FRS 102)).

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-related groups that owe their main affiliation to another body or those that are informal gatherings of church members.

Going concern

The PCC considers that Christ Church, Selly Park is a going concern and the accounts have been prepared on that basis.

Funds

Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are unrestricted.

A restricted fund is formed when a donor specifies the purposes for which expenditure can be made.

The net book value of fixed assets is represented by the sum of the Fixed Assets, Land and Building funds. When assets are purchased a transfer will be made from the relevant fund to the Fixed Assets fund.

Details of all funds at the year end are provided in note 9.

Income

Collections and other forms of giving are recognised when received by the PCC. Income tax recoverable on Gift Aid donations is recognised when the donation is received.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount is quantifiable and its ultimate receipt by the PCC is probable. Residual legacies, where the full legacy has not been received, are estimated based on the latest assets and liabilities statement; a deduction is made, normally of up to 20% of the estimated amounts, to represent uncertainty.

Funds raised by events are accounted for gross.

Rental income from the letting of church premises is recognised when the rental is due.

Interest entitlements are accounted for as they accrue.

Expenditure

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

Employee Benefits - Pensions

The costs of post employment benefits are recognised as a liability and an expense. Where applicable the pension expense is charged to the designated or restricted fund which bears the relevant employee costs, or to the general fund. Employees of Christ Church are entitled to be members of a group money purchase scheme which is accounted for as a defined contribution scheme. Details are provided in note 14.

11

Notes to the Financial Statements (continued) For the year ended 31 December 2025

Christ Church Selly Park

1 ACCOUNTING POLICIES (CONTINUED)

Fixed assets

All property, plant and equipment is recognised at cost less any accumulated depreciation and any accumulated impairment losses. Property is depreciated on a straight line basis over 50 years.

Items of plant and equipment are depreciated on a straight line basis over 4 - 20 years. Individual (or grouped) items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

Land is not depreciated unless there is a permanent impairment. No cost information is available for the land on which the church building is located and so it is included at deemed cost of £150,000 being its value transferred on creation of the Parish in 2004.

Current assets

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

Short term deposits include cash held on deposit with either the CBF Church of England Funds or a clearing bank, as well as small balances of petty cash.

2
INCOME
2(a) Income from donations and legacies
Regular monthly donations
One off and occasional giving
Cash and card giving
Sundry donations
Income tax recoverable
Grants
Legacies
2(b) Income from charitable activities
Church lettings
Fees and similar receipts
2(c) Investment income
Bank interest
Total income		 Restricted
General
Designated
Funds
Funds
Funds
TOTAL
£
£
£
£
116,964
2,752
240
119,956
13,260
3,462
50
16,772
1,349
180
1,529
3,102
115
3,217
22,074
322
71
22,467
8,500
8,500
9,000
9,000
156,749
15,831
8,861
181,441
12,444
12,444
9,824
2,212
12,036
22,268
0
2,212
24,480
6,710
6,710
6,710
0
0
6,710
185,727
15,831
11,073
212,631
Unrestricted funds
Year ended 31 December 2025		 Year ended
31/12/2024
TOTAL
£
115,255
20,968
1,362
3,263
22,267
7,000
0
170,115
17,678
12,130
29,808
8,489
8,489
208,412

12

Christ Church Selly Park

Notes to the Financial Statements (continued) For the year ended 31 December 2025

3
EXPENDITURE
Expenditure on charitable activities
Ministry: Common Fund
Local parish mission
Clergy expenses
Clergy property expenses
Church:
Utilities
Insurance
Maintenance & improvements
Cleaning and similar costs
Staff salaries and related costs
Training and recognition
Church and mission overseas
Home missions, parish evangelism & events
Costs of activities, refreshments
Upkeep of services
Youth, Children's and YA ministries
Website, printing and publicity
Professional costs and music licences
Governance costs
Other administration and office costs
Other charitable giving
Depreciation
Total expenditure
4
STAFF COSTS
Wages and salaries
Pension costs (see note 14)		 Restricted
General
Designated
Funds
Funds
Funds
TOTAL
£
£
£
£
60,000
60,000
5,000
5,000
2,045
2,045
1,488
1,488
19,678
19,678
2,217
2,217
9,322
14,543
1,500
25,365
4,678
4,678
36,832
9,612
560
47,004
1,634
1,634
15,545
2,714
18,259
658
4,106
3,714
8,478
7,863
7,863
2,478
2,478
3,480
1,802
5,282
1,327
1,327
1,471
1,471
740
740
2,578
26
2,604
470
312
782
13,500
23,040
36,540
179,504
44,787
30,642
254,933
Year ended
31/12/2025
£
45,925
418
46,343
Unrestricted funds
Year ended 31 December 2025		 Year ended
31/12/2024
TOTAL
£
63,582
1,589
1,309
21,463
2,042
21,283
7,101
38,506
1,626
17,430
9,575
7,039
1,372
6,031
1,667
1,299
660
2,379
529
32,738
239,220
Year ended
31/12/2024
£
37,576
363
37,939

There were six members of staff employed by the PCC during the year (2024: 4); these represented approx. two Full Time Equivalents. Those employed (all part time) were an administrator, a toddler group co-ordinator and a caretaker and for part of the year a pastoral care co-ordinator and a cleaner. A full time Evangelism & Discipleship assistant was employed from 4th August 2025.

13

Christ Church Selly Park

Notes to the Financial Statements (continued) For the year ended 31 December 2025

5 TRUSTEES AND RELATED PARTY TRANSACTIONS

No Trustee received any form of remuneration or other benefit from the parish in the year (2024: none).

As part of its insurance policy the church pays for trustee indemnity insurance.

Donations of £60,507 (2024: £44,820) were received from PCC members and their connected parties.

The parish paid Revd. Ben Green the following expenses in 2025:

Mileage paid at diocesan rates of 45p per mile (30p per mile outside the Diocese) £1,015 (2024: £472) Broadband & telephone costs £389, books £330 (2024 £416 and £628)

Vicarage water rates paid by the parish amounted to £1,365 (2024 £1,189)

During the year Revd. Ben Green purchased items (to a value of £10,200) for the church (using his personal credit card to gain protection for the amounts spent) which were reimbursed to him. The principal costs were a piano and amplifier for use in services £2,900 and replacement staging £4,800.

In 2025 five trustees and related parties incurred costs on behalf of the church (e.g. for food, youth work, church services) which were reimbursed to them. In total this amounted to £3,214.

There were no further related party transactions during the year.

6
FIXED ASSETS FOR USE BY THE PCC
Freehold land
Tangible fixed assets
and buildings
£
Actual/deemed cost
At 1 January 2024
1,360,986
Additions
Disposals
At 31 December 2024 / 1 January 2025
1,360,986
Additions
Disposals
At 31 December 2025
1,360,986
Depreciation
At 1 January 2024
272,911
Charge for the year
25,890
Disposals
At 31 December 2024 / 1 January 2025
298,801
Charge for the year
25,330
Disposals
At 31 December 2025
324,131
Net book value
At 31 December 2025
1,036,855
At 31 December 2024
1,062,185		 6
FIXED ASSETS FOR USE BY THE PCC
Freehold land
Tangible fixed assets
and buildings
£
Actual/deemed cost
At 1 January 2024
1,360,986
Additions
Disposals
At 31 December 2024 / 1 January 2025
1,360,986
Additions
Disposals
At 31 December 2025
1,360,986
Depreciation
At 1 January 2024
272,911
Charge for the year
25,890
Disposals
At 31 December 2024 / 1 January 2025
298,801
Charge for the year
25,330
Disposals
At 31 December 2025
324,131
Net book value
At 31 December 2025
1,036,855
At 31 December 2024
1,062,185		 Church
equipment
£
101,725
30,200
-23,633		 Total
£
1,462,711
30,200
-23,633
1,360,986
1,360,986
272,911
25,890		 108,292
10,629
118,921
90,492
6,848
-23,633		 1,469,278
10,629
0
1,479,907
363,403
32,738
-23,633
298,801
25,330
324,131
1,036,855
1,062,185		 73,707
11,210
0
84,917
34,004
34,585		 372,508
36,540
0
409,048
1,070,859
1,096,770

The freehold land and buildings comprise the land of the Christ Church site and the direct construction costs of the Christ Church building. The land is held on behalf of the PCC by Birmingham Diocesan Trustees Registered as Custodian Trustees because the PCC is not permitted by law to be the registered owner of land.

14

Christ Church Selly Park

Notes to the Financial Statements (continued) For the year ended 31 December 2025

7
FUNDS
Unrestricted Funds
Parish General Fund
Property Fund (Land - see note 1)
Designated funds
Philippians Fund
Encounter/Bolivia Fund
Refurbishment Fund
Warm Welcome Fund
Legacies Fund
Fixed Assets Fund
Evangelism Fund
Local mission
Restricted Funds
Building Fund
Warm Welcome Fund
Events and Appeals
Total Funds
Comparative figures - 2024
Unrestricted Funds
Parish General Fund
Property Fund (Land - see note 1)
Designated funds
Philippians Fund
Encounter/Bolivia Fund
Refurbishment Fund
Warm Welcome Fund
Legacies Fund
Fixed Assets Fund
Evangelism Fund
Restricted Funds
Building Fund
Warm Welcome Fund
Events and Appeals
Total Funds
see note 9 for details		 At 1 Jan 25
£
91,902
150,000
241,902
2,973
1,124
22,497
5,397
59,930
70,750
1,248
163,919
876,020
4,026
-1,059
878,987
1,284,808
At 1 Jan 24
£
88,732
150,000
238,732
3,069
526
37,759
5,264
96,000
32,060
3,181
177,859
899,060
774
-809
899,025
1,315,616		 Income
£
185,727
185,727
214
2,714
3,008
285
9,000
610
15,831
6,361
4,712
11,073
212,631
Income
£
191,874
191,874
100
1,269
3,930
133
500
5,932
7,041
3,565
10,606
208,412		 £
-179,504
-179,504
-312
-2,714
-12,962
-13,993
-13,500
-1,306
-44,787
-23,040
-4,274
-3,328
-30,642
-254,933
Expenditure
£
-178,091
-178,091
-196
-671
-6,440
-11,047
-9,698
-2,433
-30,485
-23,040
-3,789
-3,815
-30,644
-239,220
Expenditure		 Transfers
£
-4,396
-4,396
-3,680
-6,949
10,629
4,396
4,396
0
0
Transfers
£
-10,613
-10,613
-12,752
-25,023
48,388
10,613
0
0		 At 31 Dec 25
£
93,729
150,000
243,729
2,875
1,124
8,863
5,682
47,988
67,879
552
4,396
139,359
852,980
6,113
325
859,418
1,242,506
At 31 Dec 24
£
91,902
150,000
241,902
2,973
1,124
22,497
5,397
59,930
70,750
1,248
163,919
876,020
4,026
-1,059
878,987
1,284,808

Transfers:

Amounts spent on fixed assets from the general fund and designated funds are transferred from those funds to the fixed assets fund.

The PCC decided to create a new designated fund for the amount not utilised from the Common Fund budget. The new fund is for spending on local mission outside of the parish.

In 2024 a decision was taken to transfer the net book value at 1 January 2024 of fixed assets held in the general fund and the refurbishment fund to the fixed assets fund.

15

Christ Church Selly Park

Notes to the Financial Statements (continued) For the year ended 31 December 2025

8
ANALYSIS OF NET ASSETS BY FUND TYPE
At 31 December 2025
Fixed assets for church use
Current assets
Current liabilities
Funds
At 31 December 2024
Fixed assets for church use
Current assets
Current liabilities
Funds		 General
Designated
Funds
Funds
£
£
150,000
67,879
106,488
71,480
-12,759
243,729
139,359
£
£
150,000
70,750
102,342
93,169
-10,440
241,902
163,919
Unrestricted funds		 Restricted
Funds
£
852,980
6,618
-180
859,418
£
876,020
2,967
878,987		 Total
£
1,070,859
184,586
-12,939
1,242,506
£
1,096,770
198,478
-10,440
1,284,808

9 FUNDS

In preparing these accounts the trustees have reviewed all funds and provide this summary: Unrestricted funds:

The Parish General Fund is used to pay for the running costs and maintenance of the church, non-clergy staff, the Diocesan Common Fund, building insurance, clergy housing and other parish expenses.

The Property Fund represents the deemed cost of land transferred on creation of the Parish in 2004. Land is not depreciated unless there is a permanent impairment.

Designated funds are unrestricted; they represent amounts designated by the PCC for specific purposes.

Restricted funds:

16

Christ Church Selly Park

Notes to the Financial Statements (continued) For the year ended 31 December 2025

10 MISSION GIVING

Expenditure in note 3 includes donations of £1,000 or more to the following charitable organisations:

Year ended Year ended
31/12/2025 31/12/2024
£ £
The TLA Charitable Trust 2,350 2,278
Amani Children's Home, Tanzania 2,350 2,278
Churches and missionaries in Bolivia (2025 includes gifts) 5,063 2,278
African Interior Church 2,350 2,278
Restore Refugees - Birmingham Churches Together 1,038
Tearfund 1,000
Costs related to parish mission to Kenya 1,000
A Rocha International for A Rocha Kenya 1,373

11 CAPITAL COMMITMENTS

There was no capital expenditure authorised and contracted for but not provided for in the financial statements (2024: £nil).

12 OPERATING LEASE COMMITMENTS

There were no operating lease commitments at the year ends.

13 INDEPENDENT EXAMINER

The amount payable to the independent examiner for the year is £705 (2024: £670).

14 PENSION BENEFITS

The diocese provides a defined contribution Flexible Retirement Account group pension scheme with Aviva. The pensions cost charged to the Statement of Financial Activities in the year was £418 (2024 £363). The assets of the scheme are held separately from those of Christ Church.

15 EVENTS AFTER THE END OF THE REPORTING PERIOD

At a meeting of the trustees on 3[rd] March 2026 the decision was taken to call the parish to a period of fellowship, prayer, rest and listening; “a Sabbath to the Lord”. This would involve stopping many midweek ministries and at the time of approving these accounts the trustees are aware that the call has been rejected by some members of the congregation.

This could have an adverse impact on giving in the short term but an estimate of the financial effect cannot reasonably be made.

17

Christ Church Selly Park

Notes to the Financial Statements (continued) For the year ended 31 December 2025

16 DETAILED COMPARATIVE FIGURES

STATEMENT OF FINANCIAL ACTIVITIES together with details of income and expenditure (see notes 2 and 3)

INCOME FROM:
see details below
Income from donations and legacies
Income from charitable activities
Investment income
Total income
EXPENDITURE ON:
see details next page
Expenditure on charitable activities
Total expenditure
Net income/expenditure
before transfers between funds
Transfer between funds
Net movement in funds
RECONCILIATION OF FUNDS:
Funds brought forward
Funds carried forward
INCOME
See Note 2
Income from donations and legacies
Regular monthly donations
One off and occasional giving
Cash and card giving
Sundry donations
Income tax recoverable
Grants
Income from charitable activities
Church lettings
Fees & similar receipts
Investment income
Bank interest
Total income		 Restricted
General
Designated
Funds
Funds
Funds
TOTAL
£
£
£
£
155,441
5,932
8,742
170,115
27,944
0
1,864
29,808
8,489
8,489
191,874
5,932
10,606
208,412
178,091
30,485
30,644
239,220
178,091
30,485
30,644
239,220
13,783
-24,553
-20,038
-30,808
-10,613
10,613
0
0
3,170
-13,940
-20,038
-30,808
238,732
177,859
899,025
1,315,616
241,902
163,919
878,987
1,284,808
£
£
£
£
111,563
3,452
240
115,255
19,845
516
607
20,968
1,227
109
26
1,362
1,273
1,289
701
3,263
21,533
566
168
22,267
7,000
7,000
Year ended 31 December 2024
Unrestricted funds		 Restricted
General
Designated
Funds
Funds
Funds
TOTAL
£
£
£
£
155,441
5,932
8,742
170,115
27,944
0
1,864
29,808
8,489
8,489
191,874
5,932
10,606
208,412
178,091
30,485
30,644
239,220
178,091
30,485
30,644
239,220
13,783
-24,553
-20,038
-30,808
-10,613
10,613
0
0
3,170
-13,940
-20,038
-30,808
238,732
177,859
899,025
1,315,616
241,902
163,919
878,987
1,284,808
£
£
£
£
111,563
3,452
240
115,255
19,845
516
607
20,968
1,227
109
26
1,362
1,273
1,289
701
3,263
21,533
566
168
22,267
7,000
7,000
Year ended 31 December 2024
Unrestricted funds		 Restricted
General
Designated
Funds
Funds
Funds
TOTAL
£
£
£
£
155,441
5,932
8,742
170,115
27,944
0
1,864
29,808
8,489
8,489
191,874
5,932
10,606
208,412
178,091
30,485
30,644
239,220
178,091
30,485
30,644
239,220
13,783
-24,553
-20,038
-30,808
-10,613
10,613
0
0
3,170
-13,940
-20,038
-30,808
238,732
177,859
899,025
1,315,616
241,902
163,919
878,987
1,284,808
£
£
£
£
111,563
3,452
240
115,255
19,845
516
607
20,968
1,227
109
26
1,362
1,273
1,289
701
3,263
21,533
566
168
22,267
7,000
7,000
Year ended 31 December 2024
Unrestricted funds		 Restricted
General
Designated
Funds
Funds
Funds
TOTAL
£
£
£
£
155,441
5,932
8,742
170,115
27,944
0
1,864
29,808
8,489
8,489
191,874
5,932
10,606
208,412
178,091
30,485
30,644
239,220
178,091
30,485
30,644
239,220
13,783
-24,553
-20,038
-30,808
-10,613
10,613
0
0
3,170
-13,940
-20,038
-30,808
238,732
177,859
899,025
1,315,616
241,902
163,919
878,987
1,284,808
£
£
£
£
111,563
3,452
240
115,255
19,845
516
607
20,968
1,227
109
26
1,362
1,273
1,289
701
3,263
21,533
566
168
22,267
7,000
7,000
Year ended 31 December 2024
Unrestricted funds
208,412
239,220
239,220
-30,808
0
-30,808
1,315,616
1,284,808
£
115,255
20,968
1,362
3,263
22,267
7,000
155,441 5,932 8,742 170,115
17,678
10,266		 1,864 17,678
12,130
27,944 0 1,864 29,808
8,489 8,489
191,874 5,932 10,606 208,412

18

Christ Church Selly Park

Notes to the Financial Statements (continued) For the year ended 31 December 2025

16 DETAILED COMPARATIVE FIGURES Continued STATEMENT OF FINANCIAL ACTIVITIES

EXPENDITURE
See note 3
Expenditure on charitable activities
Ministry: Common Fund
Clergy expenses
Clergy property expenses
Church:
Utilities
Insurance
Maintenance
Cleaning and similar costs
Upkeep of services
Training and recognition
Children's work
Youth and Children's work
Staff costs
Costs of trading, refreshments
Website, printing and publicity
Professional costs and music licences
Governance costs
Depreciation
Other administration and office costs
Church and mission overseas
Home missions, parish evangelism & events
Other charitable giving
Total expenditure		 Restricted
General
Designated
Funds
Funds
Funds
TOTAL
£
£
£
£
63,582
63,582
1,589
1,589
1,309
1,309
21,463
21,463
2,042
2,042
5,996
15,287
21,283
7,101
7,101
1,372
1,372
1,626
1,626
0
2,887
3,144
6,031
38,506
38,506
6,785
254
7,039
1,667
1,667
1,299
1,299
660
660
9,698
23,040
32,738
2,351
28
2,379
16,769
417
244
17,430
754
4,633
4,188
9,575
333
196
529
Unrestricted funds
Year ended 31 December 2024
178,091
30,485
30,644
239,220

19