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2025-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of St John the Baptist, Spalding, Lincolnshire

Registered Charity number 1127799

ANNUAL REPORT

AND

FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL

FOR THE YEAR ENDED 31 DECEMBER 2025

Priest in Charge: Principal Bankers: Independent Examinars:

Revd G S Bannister

Lloyds Bank plc Duncan and Toplis Limited Hall Place Chartered Accountants Spalding Enterprise Way Lincolnshire Pinchbeck Spalding Lincolnshire

The Parochial Church Council of the Ecclesiastical Parish of St John the Baptist, Spalding, Lincolnshire FOR THE YEAR ENDED 31 DECEMBER 2025

Parochial Church Council ("PCC") Members serving during 2025

Ex Officio Members Priest in Charge: Rev Greg Bannister (SC) (FC) Curate: Rev Richard Knowles NS Assistant Priest: Rev Sophie Bannister Hon Assistant Priest: Rev Pat Willson (SC) Churchwardens: Mr David Grimshaw (SC) (FC) (PCC Vice Chair) Elected Representatives on the Deanery Synod until 2025 APCM Ms Maria Stone PCC Elected Members: (All Elected at APCM on 18th May 2025 until the 2026 APCM) Mrs Julie Millington (SC) (FC) until 18th May 2025 Mrs Yvonne Edgoose Mr Mark Ellis (FC) Mrs Sarah Grimshaw Mrs Betty Lennie Mrs Hilary Moriaty Mr Michael Moriaty (SC) (FC) (PCC Treasurer ) Mrs Jacky Owens Mr Stuart Parkin Miss Elizabeth Roberts Mr Christopher Wood Mr Paul Wilson Rev Pat Willson PCC co-opted Member: Re Richard Knowles PCC co-opted Secretary Mrs Allison Willson (SC) indicates Standing Committee member (FC) indicates Finance Committee member

CONTENTS OF THIS REPORT:
Page
Trustees Annual Report 3 - 5
Receipts and Payments 6
Statement of Assets and Liabilities 7
Notes to the Accounts 8-12
Independent Examiner's Report 13
Receipts and Payments Account in Detail 14
Summary of Assets and Liabilities 15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Church Electoral Roll and to attend and vote at the Annual Parochial Church Meeting (APCM). The PCC is registered as a Charity. The Registered Charity Number is 1127799.

OBJECTS AND ACTIVITIES

St. John the Baptist Parochial Church Council (“PCC”) has the responsibility of co-operating with the Minister in charge of the Parish in promoting within the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. They also have maintenance responsibilities for the Parish Church of St. John the Baptist, Hawthorn Bank, Spalding, Lincolnshire.

PUBLIC BENEFIT

The PCC considers that:-

combine to fully satisfy the requirement that, as a registered charity, the public benefit from its existence and its operation.

The members have had regard to the Charity Commission guidance on public benefit.

MEMBERSHIP

Members of the PCC are either ex officio or elected by the APCM in accordance with the Church Representation Rules. The members of the PCC during 2025 are set out on the previous page. The members of the PCC are the Trustees of the registered charity.

COMMITTEES

The PCC operates with two sub-committees together with additional ad hoc committees and teams which meet between full PCC meetings as the need arises:

ACHIEVEMENTS AND PERFORMANCE

Church Electoral Roll (“CER”) and church attendance

At the end of 2025 there were 100 people on the CER (2024: 113), 30 of whom are not resident within the parish (2024: 38).

Details of Service of Public Worship conducted in addition to services at all the major Christian festivals are set out in the Review of the Year on page 4 of this financial pack.

PCC Meetings

The full PCC met 10 times during the year and the average attendance was 78%. (2024: 10 times and 80%). The Standing committee met 0 times during the year (2024: 0 times).

Financial Review

The full financial position is set out in the accounts on pages to 6 to 15 of this annual report pack.

During 2025 our normal annual income amounted to £135,833 exceeding our normal annual expenditure of £97,419 by £38,414. We ended 2025 with general and designated reserves of £119,247 and restricted reserves of £26,637 making total reserves of £145,884.

Reserves Policy

St John’s PCC targets to hold general unrestricted reserves equivalent to approximately 6 months normal income/expenditure at any time although this will be exceeded if additional reserves are being accumulated to fund future capital projects and/or major repairs. The unrestricted reserves at 31 December 2025 amounted to £65,594 which adequately satisfied this policy.

We are presently receiving grant funding as part of the Church of England Strategic Development Fund (SDF) project and monies for that purpose are accounted for as a new Restricted Fund.

Our Restricted Funds total £26,637 and comprise the “Langford Legacy” which can only be expended on “ The Church building and its interior” of £22,960; a fund specifically set up for direct local charitable grants to be expended at the Vicar’s discretion, “The Vicar’s Discretionary Fund” of £51; Children and Families fund of £649; and funds held for third parties totalling £2,625 and other restricted funds totalling £352.

Reserves that are not required for immediate expenditure are held on deposit with the CCLA CBF C of E Deposit Fund.

Standing Committee: This is the only committee required by law. It has power to transact the business of the PCC between PCC meetings, subject to any directions given by the PCC. The committee met 0 times during 2025.

Finance Committee: This committee maintains an overview of the PCC’s finances but has no executive powers.

Page 3 of 15

Review of the Year ended December 2025

2025 was a good year for St John’s with much we can look back on and give thanks to God for.

Our worship Services.

We continued our range of regular services. Sunday 8am spoken communion -twice a month Sunday 10:45 choral communion – weekly Thursday 10am spoken communion in the Church Lounge – weekly. Deeper Worship Night – Monthly from September.

The 8am service continued to be a place of quiet (as opposed to noisy!) spirituality and remained an important spiritual home for its faithful regular congregation.

The 9:15 informal service continued to gently grow with its now well-established pattern of 3 or4 Sundays per month being a Fresh Expression/Service of the Word with Children’s groups and the remaining Sunday being an AllAge Holy Communion service. Towards the end of the year we found ourselves wrestling with the question of how to have appropriate provision for our childrens’ groups. Spoiler: in early 2026 we seem to have found a solution that is working for now… Over the summer holidays we took this service outdoors to various parks in our parish – a fun experiment.

The 1045 traditional communion service with choir (which began as a 10am service postCovid) remains a Sunday mainstay and the original pillar around which so much of the rest that is new at St John’s has grown. That the fellowship afterwards often lasts longer than the original service (despite the length of the vicar’s sermons), is testimony to the strength of the community that exists there.

The weekly Thursday communion service has continued to offer mid-week encouragement for those who attend.

And following reflection by the team it made sense to make the originally termly worship nights monthly, which has been well received.

With this variety in worshipping styles it remains as important as ever that we remember we are one church not several who happen to share a building! Thankfully with 2025 being the 150[th] anniversary of the church there were plenty of opportunities for us all to pull together in celebration and in outreach (see below).

I’m grateful to my colleagues Pat, Richard and Sophie for their help in taking services, whatever the flavour and day and time, and under God thereby sustaining and encouraging the worshipping life of St John’s.

We also held a variety of special services in 2025 e.g. Christingle, All Souls etc… and all-together services e.g. Harvest. A particularly joyous occasion was our annual BBQ service where we were able to celebrate an adult baptism in the paddling pool in the garden.

In summary, our services continue to encourage people in their faith, provide a place for people to explore faith and be places of spiritual community and support.

150[th] Anniversary Celebrations

Every church family stands on the shoulders of the giants of its past. 2025 was a chance for us to give thanks for 150 years of St John’s church and St John’s church school. To help with the commemoration there was a new history of the church written by Michael Moriaty and Chris Wood (bookmarks were also produced). We also as a whole church flyer-ed the parish and took part in a joint float with the school in that year’s Flower Parade. To commemorate the Victorian origins of both school and church the theme of the float was ‘Oliver!’ The birthday week began with a special thanksgiving service on Sunday 22[nd] June. The whole of the following week the church was open, adorned with displays about the history of St John’s including all sorts of memorabilia from folders exploring the histories of those on our war memorials to the church Cricket team. It was an education for us all! That week we also hosted a series of concerts: the school choir, a violin duo and an organ recital; and there was also a games afternoon that Friday. The week culminated in a joint school and church celebratory fayre. The

Page 4 of 15

weather was wonderful and a good time was had by all! Lastly to round of our 150[th] year we had a special concert from the visiting Bruegel Consort which was fitting musical delight to round off our celebrations.

Rev Greg (ex officio), Jackie McPherson, Angela Marshall, Maryana Prots, and Rachel Wilson. We were also able to welcome Monkshouse Primary School for an RE lesson. And Anthony Horton has been able to return to the parish school to deliver collective worship there too.

Church Building.

Our building remains in essentially good condition – though the holes in the roof do need fixing. In addition to hosting church worship it has been good to welcome St John’s Primary School into the building for lessons and end of term services. We were also able to host special Mothers’ Day and Fathers’ Day events for the school. All of these events were greatly appreciated by those who attended. As a church we also hosted a number of other social and community events including the monthly Friday games afternoon, the annual Summer and Christmas Fayres, a harvest lunch, another wonderful Ceilidh in the Autumn etc… I would like to express my gratitude to Hilary Moriaty and the hospitality and fundraising teams for all their efforts in this regard.

Church Lounge

The church lounge continued to be a happy home for the Tuesday Drop-in coffee morning, Thursday’s communion services and Friday Games’ Afternoons. A fortnightly Bible Study also ran on Thursday mornings after the communion service. The Rainbows and Brownies continued to hire the hall and fill it with fun on Monday and Thursday evenings and we also started hiring the hall to an adoption support group and young-carers support group as well as groups supporting the polish diaspora with e.g. mental health support. Our lounge is a real asset and it is heartening to know it is increasingly used by the wider community by groups whose mission and values we as a church would want to support.

Other Ministries and events

Over the course of 2025 we have continued to offer the Alpha Course to those enquiring about Christian faith and/or looking for a refresher on the basics. We have also run other courses including one looking at Mark’s gospel and another working through the book of Revelation as well as The Bible Course. We currently have four regular small groups.

The Little Seeds toddler group continued to grow and develop both momentum and critical mass.

Looking further afield, thanks to the efforts of Mary and Chris Wood we continued to support The Leprosy Mission in various ways.

The St John’s clergy team continued to carry out the occasional offices of baptisms, weddings and funerals and the church continued its Ministry in care homes.

The Mothers’ Union fellowship group continued to meet providing encouragement and fellowship for its members.

The Parish Magazine continues to encourage its readership now under a new editor.

Sorry if your activity has been omitted in this all too brief overview of the life of a busy church! St John’s is so much more than a list of activities it’s a spiritual family and a living community of faith. Thank you to Dave Grimshaw and the PCC for their service, wisdom and support in 2025.

Schools

The church’s link with St John’s primary school continues to grow: leading collective worship, a weekly Monday afternoon fun challenge, RE lessons, end of term services and also hosting several uniform sales. During 2025 of the school’s foundation governors were as follows: Michael Moriaty (chair and then deputy chair),

Safeguarding

Underpinning all that we have done has been a commitment to be as good at safeguarding as we can be. In addition to Hilary Moriaty our Parish Safeguarding Officer we set up a team to help with the admin. Let’s all play our part to ensure St John’s is a safe and happy church.

Page 5 of 15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING RECEIPTS AND PAYMENTS ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Designated **Restricted ** Endowmen Total Funds
Funds Funds Funds Funds 2025 2024
Note £ £ £ £ £ £
RECEIPTS
Voluntary income 2(a) 84,354 32,091 18,377 - 134,822 101,009
Activities for generating funds 2(b) 8,942 - - - 8,942 9,034
Income from investments 2(c) 3,101 - 1,016 - 4,117 3,864
Income from church activities 2(d) 7,345 - 515 - 7,860 5,283
Collected for third parties 2(e) - - 6,217 - 6,217 7,628
TOTAL RECEIPTS 103,742 32,091 26,125 - 161,958 126,818
PAYMENTS
Church activities 3(a) 93,766 151 19,639 - 113,556 112,353
Fund raising costs 3(b) 3,471 31 - - 3,502 1,488
Paid for third parties 3(c) - - 3,814 - 3,814 7,741
TOTAL PAYMENTS 97,237 182 23,453 - 120,872 121,582
EXCESS OF RECEIPTS OVER
PAYMENTS 6,505 31,909 2,672 - 41,086 5,236
FUNDS TRANSFER - - - - - -
6,505 31,909 2,672 - 41,086 5,236
OPENING CASH AT BANK AND IN HAND
AT 1 JANUARY 2025 (2025) 59,089 21,744 23,967 104,800 99,563
CLOSING CASH AT BANK AND IN HAND
AT 31 DECEMBER 2025 (2025) 65,595 53,652 26,637 - 145,884 104,799

Page 6 of 15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2025 Total Fund$ Funds Furnls Ftsnds Funds 202S 2024 PRINCIPAL MONETARY ASSETS Cash at bank and in hand 65,595 53,652 26,637 145,884 4nA ofjn Total Monetary Assets 65.595 53.652 26.637 145,884 OTHER MONETARY ASSETS Income tsx recoverable Monies Due 2.885 Total monies owed MONETARY LIABILITIES Third party monies Monies owed 2,625 2,625 162 Total monies owwj 2.625 2.625 PARISH FUNDS Unrestrlcted Funds Desieaated Funds Designated Funds Flower Fund Total Designated Funos General Fund Fabrit Fund 53.039 613 53,652 53.039 613 53.652 65.594 119,246 21,248 65.594 65,594 Ttstal Unreslticled FuTwts 53.652 80,834 Resth¢ted Funds ngford LegacyFund Wicarfs Trscrebonary Fund Leprosy Mission Sundry SDF 22,960 51 22.960 51 21,944 649 14311 783 2,625 649 1431) 783 2.625 983 {78) 783 222 Warm SP￿ Povwty Fundsforthird parties Endowment The Ch￿￿h has no endowrnent 65.594 53,652 26.637 145.883 Approved by the Par(K*￿1 Chwth swJnwJ on tst¢Wty. Reverend G S Bannister Mr M Moriaty The notes on pages Pag8 7of15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

The financial statements have been prepared under the historical cost convention on a cash accounting basis. The financial statements include all transactions for which the PCC is responsible for 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 either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.

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 each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average basis. Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Designated Funds are Unrestricted Funds that the PCC has designated for a specific purpose and which the PCC may undesignate at any time if it wishes.

Incoming resources

All income is recognized when it is received. All incoming resources are accounted for gross.

Resources expended

All expenditure is generally recognized when it is paid and is accounted for gross.

Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) of the Charities Act 2011.

Movable church furnishings that are held by the vicar and churchwardens on special trust for the PCC and which require a faculty for their acquisition or disposal are inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time). These assets are not valued in the financial statement and expenditure on them is written off in the Statement of Financial Activity in the year that it is expended.

Current Assets and Liabilities

Amounts owing to the PCC at 31 December in respect of fees, rent or other income are shown as other monetary assets, less provision for amounts that may prove uncollectable.

Amounts owed by the PCC or held for 3rd parties are shown as Monetary Liabilities.

Money collected for third parties

All funds collected for third parties and not the immediate property of the PCC are treated by the PCC's accounting systems as "Agency Funds" and are treated as a Restricted Fund in these accounts. Any part of these funds due to the PCC is only transferred to the General Fund when the PCC becomes entitled to these funds.

Church of England Strategic Development Fund project

The Church has been selected to be a part of the Church of England Strategic Development project. This includes initial Start Up Funding and a contribution towards specific staffing costs reducing from 100% of the cost equivalent of two full time staff in year one reducing by 20% per annum over 5 years. The SDF funded element of this project is accounted for as a Restricted Fund and the Parish's increasing contribution will have to be funded from Unrestriced General Reserves as time progresses.

Page 8 of 15

2. INCOMING RESOURCES

2. INCOMING RESOURCES
(a) Voluntary income
Planned giving:
Gift Aided donations
Income tax recoverable thereon
Other planned giving
Collections (open plate) at all services
Gift Aid Grant on Small Donations
Donations
Gift Aid on One-off Donations
Legacies
Grants
(b) Activities for generating funds
Fund raising events and activities
Magazine Income generated
Gift Aid on Magazine Sponsorship
(c) Income from investments
Rental income
Interest received
(d) Income from church activities
Fees
Outreach
Church lounge lettings
Sundry sales
(e) Other incoming resources
Insurance Claims
Funds collected for third parties
TOTAL INCOMING RESOURCES		 Unrestricted Designated Restricted Endowment
TOTAL FUNDS
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
£
£
36,617
-
-
-
36,617
30,858
10,253
-
-
-
10,253
8,287
4,459
-
-
-
4,459
5,021
4,378
-
-
-
4,378
4,748
2,087
-
-
-
2,087
1,996
23,905
305
-
-
24,210
14,574
2,655
-
-
-
2,655
337
- 22,886
-
-
22,886
-
-
8,900
18,377
-
27,277
35,188
84,354 32,091
18,377
-
134,822
101,009
7,482
-
-
-
7,482
7,601
1,435
-
-
-
1,435
1,358
25
-
-
-
25
75
8,942
-
-
-
8,942
9,034
174
-
-
-
174
174
2,927
-
1,016
-
3,943
3,690
3,101
-
1,016
-
4,117
3,864
3,900
-
-
-
3,900
3,031
-
-
515
-
515
237
2,582
-
-
-
2,582
1,858
863
-
-
-
863
157
7,345
-
515
-
7,860
5,283
-
-
-
-
-
-
-
-
6,217
-
6,217
7,628
-
-
6,217
-
6,217
7,628
103,742 32,091
26,125
-
161,958
126,818

Page 9 of 15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

3. RESOURCES USED

3(a) Church activities
Ministry: Parish Share
Clergy expenses
Mission and Admin Staff Costs
Church running expenses
Service running costs
Children and Families Costs
Church maintenance and cleaning
Church clock & bell repairs
Church organ & piano repairs
Mission and outreach costs and donations
Fees of the organists and other choir costs
Magazine production
General sundries
Stationery, photocopying, computer costs, etc.
SDF Start-up Costs
3(b) Fund raising costs
Lottery prizes
Cost of Fetes & Festivals
3(c) Other outgoing resources
Paid for third parties
TOTAL RESOURCES USED
4. STAFF COSTS
(Included in expenses above)
(a) Wages of the cleaner
Mission and Admin Staff Costs		 Unre
F		 t
TOTAL FUNDS
2025
2024
£
£

33,000
33,000

762
1,094

43,292
41,881

14,149
10,984

2,750
1,534

300
1,409

9,628
10,314

-
312

250
240

605
2,056

1,030
1,075

1,164
1,056

2,074
1,613

4,140
3,312

413
2,473
93,766
151
19,639
-
113,556
112,353
585
-
-
-
2,886
31
-
-
585
555

2,917
933
3,471
31
-
-
3,502
1,488
-
-
3,814
-
3,814
7,741
-
-
3,814
-
3,814
7,741
97,237
182
23,453
-
120,872
121,582
Total Staff Costs 2025
2024
£
£
-
-
43,291
41,881
43,291
41,881

(b) During the year the PCC employed two Mission and Admin staff members, none of whom earned £40,000 p.a. or more.

The previous role of Cleaner was outsourced to a cleaning company.

Page 10 of 15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5. GIVING TO CHARITY

We have decided that in 2025 the Church will no longer be involved in the direct collection and distribution of funds for Leprosy Mission . Individual donations from individuals will now go directly to the local administrator of the scheme.

Fundraising was also undertaken at the Cristingle service of 15th december 2025: The Children's Society (Christingle Appeal)

Funds raised and paid across in in 2025 £96

6. CASH AT BANK & IN HAND

Lloyds Bank Current & Deposit Accounts
CCLA CBF Deposit Fund
Charge Card
Cash In hand		 2024
Unrestricted Designated
Restricted
Total
£
£
£
£
£
7,797
21,861
3,677
33,335
24,751
57,749
31,791
22,960
112,500
80,000
-
-
-
-
-
49
-
-
49
49
2025
65,595
53,652
26,637
145,884
104,800

7. GRANTS

We made several grant applications during the year seeking to obtain funds to enable us to undertake out repairs to the south roof of the Church to prevent water ingress. We are grateful that we have obtained the following grant support :

From : Benefact Trust £3,900
Garfield Weston £5,000
Total received £8,900

We have further been granted £15,000 from The Marshalls charity although this will only be received once the work is completed and signed off

The money already received from grants (£8,900) plus the money received from legacies (£22,886) has been classed as Fabric Fund, Designated Funds

Page 11 of 15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, SPALDING NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8. RESTRICTED FUND DETAILS

Langford Legacy
Vicars Discretionary
Leprosy Mission
Sundry
Strategic Development Fund
Warm Spaces & Poverty Relief
Funds for third parties		 Funds
Funds
transferred
transferred
Opening
within
to/from
Carried
balance
Funds
Funds
restricted
unrestricted
forward
01/01/2025
added
used
funds
funds
31/12/2025
£
£
£
£
£
21,944
1,016
-
-
-
22,960
51
-
-
-
-
51
-
-
-
-
-
-
983
515
(849)
-
-
649
(18)
18,377
(18,790)
-
-
(431)
783
-
-
-
-
783
222
6,217
(3,814)
-
-
2,625
23,965
26,125
(23,453)
-
-
26,637

The negative balance of £431 on the Stragetic Development Fund represents payments made during 2025 and claimed but to be received in 2026

9. GENERAL FUND DETAILS

Designated Funds
Fabric Fund
Flower Fund
Total Designated Funds
Undesignated General Funds
Total Unrestricted Funds		 Funds
Funds
transferred
transferred
Opening
within
to/from
Carried
balance
Funds
Funds
unrestricted
restricted
forward
01/01/2025
added
used
funds
funds
31/12/2025
£
£
£
£
£
£
21,248
31,791
-
-
-
53,039
496
300
(182)
-
-
614
21,744
32,091
(182)
-
-
53,653
59,090
103,742
(97,238)
-
-
65,594
80,834
135,833
(97,420)
-
-
119,247

10. THIRD PARTY FUNDS HANDLED BY PCC

During the year funds were collected for third parties or which were not for the immediate use of the PCC. These are held in a restricted fund and were collected and paid on or released for the following purposes.

Childrens Society
Funeral Collections to Forward
Funeral Control
Lottery Control
Other Collections to Forward
Wedding Control		 Opening
Balances
01/01/2025
Receipts
Payments
Closing
Balances
31/12/2025
-
96
(96)
-
-
-
-
-
(218)
2,187
(2,463)
(494)
180
1,050
(1,065)
165
60
10
-
70
200
2,874
(190)
2,884
222
6,217
(3,814)
2,625

Page 12 of 15

Independent Examiner's Report to the Trustees of THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTISIT, SPALDING

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out on pages 1 to 1 2

Responsibilities and basis of report

As the charity’s trustees 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 charity’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.

Independent examiner's statement

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:

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

  2. the accounts do not accord with those records.

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:

Niall Kingsley FCA

Duncan & Toplis Limited

3 Princes Court

Royal Way

Loughborough

LE11 5XR

Date: 16 April 2026

RECEIPTS AND PAYMENTS ACCOUNT YEAR END
Receipts in the year
Voluntary Income
Planned Giving Gift Aided
1
IncomeTax reclaimed on above
2
Planned Giving not Gift Aided
3
Other "Open Plate" service collections
4
One-off donations
5
Income Tax on "One-off" donations
6
GASDS Tax relief obtained
7
Legacies
8
Grants
9
Activities for generating funds
Fund Raising Activities
1
Lottery Income
1
Magazine Income
1
Tax reclaimed on Magazine Sponsorship
1
Income From Investments
Rental Income
1
Interest
1
Income from our Church activities
Fees
1
Outreach (Junior Groups)
1
Lounge letting income
1
Sundry Sales
1
Other incoming resources
Insurance claims
2
Funds collected for third parties
2
Total Receipts
Payments in the year
Parish Share
2
Heating, light, water & Insurance
2
Church maintenance & cleaning
2
SDF start-up costs
2
Service running costs (inc Organists)
2
Administration and ministry salaries
2
Administration and ministry support
2
Outreach and Charitable Giving
2
Advertising
3
Charitable donations made
3
Magazine production costs
3
Lottery prizes
3
Other fundraising costs
3
Governance Costs
Paid for third parties
3
Total Payments
Opening Balances at 01/01/2025
Receipts in the year
Less Payments
Closing Balances at 31/12/2025
St John the Baptist PCC, Spaldin		 ED 31 DECEMB
g		 ER 2025
Flower Fund
Fabric Fund
Langford
Legacy
Vicar's Discret-
ionary
Leprosy
Mission
Children &
Families
&Sundry
Strategic
Develop-ment
Fund
Warm Spaces
& Poverty
Relief
Funds for
third parties
Total Restricted Funds
£
£
£
£
£
£
£
£
£
£
£
£
£
-

-

-

-

-

300.00
5.00
-

-

-
22,886.24
-
84,353.68
8,900.00
116,444.92
18,377.19
18,377.19
134,822.11
101,008.66

-

-

-

8,942.46
8,942.46
-
8,942.46
9,034.27

-

3,101.13
3,101.13
1,016.46
1,016.46
4,117.59
3,864.35

-
-
514.60
514.60

-

7,344.29
7,344.29
-
7,858.89
5,282.92
-
-
-
-
-
-
-
-
-
6,216.85
6,216.85
6,216.85
7,628.37

Unrestricted Funds
Restricted Funds
Total Funds 2025
Total Funds 2024
ral Fund
Designated Funds
Total Unrestricted
Funds
Gene
£

36,616.90

10,253.21

4,458.95

4,377.52

23,905.45

2,655.00

2,086.65

-

-
0
6,417.11
1
1,065.00
2
1,435.35
3
25.00
4
174.00
5
2,927.13
6
3,899.50
7
8
2,582.25
9
862.54
0
-
1
-
103,741.56
300.00
31,791.24
135,832.80
1,016.46
-
-
514.60
18,377.19
-
6,216.85
26,125.10
161,957.90
126,818.57
33,000.00
33,000.00
-
33,000.00
33,000.00
14,148.91
14,148.91
-
14,148.91
10,983.73
9,877.49
9,877.49
-
9,877.49
10,866.12
-
412.94
412.94
412.94
2,473.48
3,629.12
151.28
3,780.40
-
3,780.40
2,608.95
24,767.36
24,767.36
18,377.19
18,377.19
43,144.55
41,714.47
6,373.16
6,373.16
-
6,373.16
7,594.04
56.10
56.10
849.35
849.35
905.45
2,056.15
-
-
-
-
-
-
-
-
1,164.24
1,164.24
-
1,164.24
1,055.74
585.00
585.00
-
585.00
555.00
2,886.30
31.06
2,917.36
-
2,917.36
932.69
750.00
750.00
-
750.00
-
-
-
-
-
-
-
3,813.85
3,813.85
3,813.85
7,741.37
2
3
4
5
6
7
8
9
0
1
2
3
4
5
97,237.68
182.34
-
97,420.02
-
-
-
849.35
18,790.13
-
3,813.85
23,453.33
120,873.35
121,581.74
59,090.41
495.74
21,248.00
80,834.15
21,944.00
51.00
-
983.31
(17.63)
783.00
222.00
23,965.68
104,799.83
99,563.00
103,741.56
300.00
31,791.24
135,832.80
1,016.46
-
-
514.60
18,377.19
-
6,216.85
26,125.10
161,957.90
126,818.57
162,831.97
795.74
53,039.24
216,666.95
22,960.46
51.00
-
1,497.91
18,359.56
783.00
6,438.85
50,090.78
266,757.73
226,381.57
(97,237.68)
(182.34)
-
(97,420.02)
-
-
-
(849.35)
(18,790.13)
-
(3,813.85)
(23,453.33)
(120,873.35)
(121,581.74)
65,594.29
613.40
53,039.24
119,246.93
22,960.46
51.00
-
648.56
(430.57)
783.00
2,625.00
26,637.45
145,884.38
104,799.83

Page 14 of 15

St John the Baptist PCC, Spalding

----- Start of picture text -----
SUMMARY OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2025
----- End of picture text -----

Cash Funds
Lloyds Bank Accounts
CCLA's CBF Deposit Funds
Charge Card
Cash
Total Current Assets
Other Monetary Assets
Income tax Recoverable
Other Monies Due
Total monies owed to the Church
Monetary Liabilities
Third Party Monies (a)
Owed for supplies
Third Party Monies - basically deposits taken for 7 future we		 Flower
Fund
Fabric
Fund
Langford
Legacy
Vicar's
Discretio
n-ary
Leprosy
Mission
Junior
Groups
/Sundry
Strategic
Develop-
ment
Fund
Warm
Spaces &
Poverty
Relief
Funds for
third
parties
Total
Restricted
Funds
£
£
£
£
£
£
£
£
£
£
£
£
£
£
7,797
613
21,248
29,658
51
-
649
(431)
783
2,625
3,677
33,335
24,751
57,749
31,791
89,540
22,960
22,960
112,500
80,000
-
-
-
-
49
49
-
49
49
Unrestricted Funds
Restricted Funds
Total Funds 2025
Total
Funds
2024
General
Fund
Total
Unrestricted
Funds		 Flower
Fund
Fabric
Fund
Langford
Legacy
Vicar's
Discretio
n-ary
Leprosy
Mission
Junior
Groups
/Sundry
Strategic
Develop-
ment
Fund
Warm
Spaces &
Poverty
Relief
Funds for
third
parties
Total
Restricted
Funds
£
£
£
£
£
£
£
£
£
£
£
£
£
£
7,797
613
21,248
29,658
51
-
649
(431)
783
2,625
3,677
33,335
24,751
57,749
31,791
89,540
22,960
22,960
112,500
80,000
-
-
-
-
49
49
-
49
49
Unrestricted Funds
Restricted Funds
Total Funds 2025
Total
Funds
2024
General
Fund
Total
Unrestricted
Funds
65,595
613
53,039
119,247
22,960
51
-
649
(431)
783
2,625
26,637
145,884
104,800
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,625
2,625
2,625
162
-
-
-
-
-
-
-
-
-
-
-
-
2,625
2,625
2,625
162
ddings

Page 15 of 15