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2025-12-31-accounts

St James Church, Anston

Annual Report and Financial Accounts For the year ended 31[st] December 2025

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

Annual Report of the Parochial Church Council For the year ended 31st December 2025

Administrative information

St. James Church is situated in South Anston. We are part of the Diocese of Sheffield. The correspondence address is 17 Rackford Road, North Anston, Sheffield, S25 4DE.

The Parochial Church Council (PCC) is a charity which is registered with the Charity Commission. PCC members who have served from 1st January 2025 until the date this report was approved are: Oversight ministere: Revd Kirsty Massey (installed 7 July 2025) (also of Woodsetts, Letwell and Firbeck) Assistant Priest: Revd Barbara Cushing Wardens: Pat Bradey Ron Cushing

Representatives on the Deanery Synod

Pat Bradey Mira Robinson Representatives on the Diocesan Synod Pat Bradey Elected members: Peter Howard - Hon. Treasurer Sue Harpham – Hon. Secretary David Little Bill Lowe Phil Kirkwood Mira Robinson Kerry Sweet (resigned 23[rd] June 2025) Julie Tedder Lindsay Whitham (appointed 9[th] April 2025) Anne Wildgoose Ex-officio members: Chris Hall

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 Electoral Roll and stand for election to the PCC.

Objectives and activities

St James’ PCC has the responsibility of co-operating with the Oversight minister in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church itself in South Anston and the Church Hall in North Anston.

Achievements and performance

Church attendance

There are 69 parishioners on the electoral roll as at the date of this report. The average weekly attendance, counted during October, was 35.

Review of the year 2025

The full PCC met on 7 occasions during the period.

We have rich and varied services from traditional Book of Common Prayer, Holy Communion through to Family Holy Communion Services. In addition, there is a monthly Brunch service which is very informal and is ideal for those who have little or no experience of church. We also hold a popular Memorial service, a busy Remembrance Day service for our uniformed groups and have occasional extra Prayer and Praise services. Baptism services take place after our Sunday services and we had several weddings during the year. We are continuing the distribution of a regular newsletter, which goes out to members of the congregation, either by email or hand delivery. The church is also open on occasions for people to drop off items for the foodbank. Events during the year included celebrations to commemorate 80 years since VE Day and our normal St James’ Patronal festival.

We welcomed our new oversight minister, Kirsty Massey, to lead this parish, together with those of Woodsetts, Letwell and Firbeck (Living Stones partnership) in July.

Our Ministry Team has a breadth of experience and includes a part time SSM licensed Assistant Priest and two Lay Readers. We also have two Pastoral Workers who exercise varied roles. In addition, we have three trained and licensed Worship Leaders, two Godly Play Practitioners, and Tracey Winfrow, our Children and Young Families Worker who runs a Wednesday morning Toddler group at the Church Hall. We are committed to supporting those who wish to train and to enabling all of our congregation to grow and exercise their gifts.

The Natter Cafe is normally held every week in The Church Hall and is an integral part of our outreach to the community, attracting the recently bereaved and the elderly, alongside church members. It serves simple drinks and food in relaxed surroundings supported by a team of volunteers. As the community has grown together, Advent and Lent courses have been run which has been very popular with lots of people staying after the Café. Alongside the Café, a group of men, typically husbands of Café attendees have been meeting to do jobs around the Church Hall. This has even developed into a termly social men’s dinner where these men and others from the church gather for a meal.

We are continuing to build our links with our neighbouring parishes so we can work together to grow mission across our deanery via our “Mission Partnership”. We have quarterly joint services and hope to develop these links, particularly with those churches who are part of the Living Stones partnership.

Further afield, we offer ongoing support to several Charities: Bluebell Wood Hospice, Rothacs and Charis; we value the work of Mel Welch and Mandy Hunter in Mozambique and Ethiopia, supporting them both financially and prayerfully. We also contribute to The Dinnington Food Bank, organised by The Salvation Army and we collected for them at our Harvest service.

There is much to give thanks for in the life of our church, though we need to keep praying. As we move forward we have opportunities to find out where God is at work and join in, and we are reminded we are called as the Body of Christ to work together, entrusting our church to God for a new and exciting future.

Financial Review Income has fallen by £16.000 across most of our income streams, particularly as a legacy of £5,300 received in 2024 has not been repeated and a small deficit our investments reducing income by £4,700. Congregational income has also been lower. Expenditure has fallen by £4,000, mainly as a result of stonework repairs and handrail replacement costs totalling £7,900 not repeated thi5 year partially set off by £2,200 higher costs relating to PAT 3nd sound system repairs. The net result has been a net decrease across all the fund categories of £7,000. Moving forward, the PCC decided to retain our Common Fund contribution for 2026 at £29,000 but will consider an increase if funds allow. Despite a reasonable surplus on all our funds, most are lower and we continue to face tough times financially. Particularly as a church we have numerous capital projects in the pipeline but God has been generous to U5, for whith we have to be very thankful. However, we must ensure that we keep a tight rein on all finances. Reserves polici It is our policy to retain in the General Fund reserve, contained within Unrestricted Funds, a sum to provide some cover in the event of a sudden loss of income or costly repair. With accumulated interest, the balance in this lund currently stands at £12.157. Approved by the PCC on the 16, March 2026 and signed on their behalf by: Revd Kirsty Massey IOversl8ht Mlnisterl Mr Peter Howard (Hon. Treasurer)

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

STATEMENT OF FINANCIAL ACTIVITIES

For the year ending 31st December 2025

Note
INCOMING RESOURCES
Voluntary income
2(a)
Income from investments
2(b)
Church activities
2(c)
Other incoming resources
2(d)
TOTAL INCOME
EXPENDITURE
Church activities
3(a)
Raising funds
3(b)
TOTAL EXPENDITURE
NET INCOME BEFORE TRANSFERS
Transfers between funds
4
NET MOVEMENT IN FUNDS
Funds brought forward
1st January 2025
7-10
Funds carried forward
31st December 2025
7-10
Unrestricted
Designated
Restricted
Endowment TOTAL FUNDS
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
£
£
34,283
156
1,787
0
36,226
44,486
-232
-359
41
-204
-754
3,984
6,337
5,702
0
0
12,039
15,100
405
1,111
0
0
1,516
1,774
40,793
6,610
1,828
-204
49,027
65,344
44,888
10,307
606
0
55,801
59,725
81
0
0
0
81
99
44,969
10,307
606
0
55,882
59,824
-4,176
-3,697
1,222
-204
-6,855
5,520
-1,349
1,312
37
0
0
0
-5,525
-2,385
1,259
-204
-6,855
5,520
27,571
40,393
2,931
17,512
88,407
82,887
22,046
38,008
4,190
17,308
81,552
88,407

The notes on pages 3 to 8 form part of these accounts.

1

ST J1111,S1',111 III'.11. .IISTOI' {f.harili' No: 1129O:1:1) BALANCE SHEET AT 31ST DECEMBER 2025 2025 2024 Notes CURRENT A55Ers Debtors Short terrn dep05rt5 Cash at bank and in hand 1.284 74.316 7.191 2,244 75.152 13.648 82,791 91,044 CURRENT LIABILITIES Creditors- amountsfallin8 due within one year 1.239 2,637 TOTAL PIET ASSEYS 81.552 88.407 PARISH FUF4D5 22.046 38.CQ8 4.190 17.308 27,571 40,393 2.931 17.512 Design3ted Endowment io 81.552 88.407 Mr Perer G Howard IHon. Treasurerl Re¥d Kir5ty Ma55ey IPrie5tl The notes on pages 3 to È form part of these account5.

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS For the year ending 31st December 2025

1. ACCOUNTING POLICIES

The PCC is a public benefit entity within the meaning of 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 PCC's and with the Regulations' "true and fair view" provisions, together with FRS (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).

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

Endowment 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

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 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

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

Designated Funds

Designated funds are sums set aside out of general funds for specific designated purposes. They can be transferred back to unrestricted funds at any time.

Incoming Resources

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

Expenditure

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The Diocesan Common Fund is accounted for when due. Accounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

3

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2025

1. ACCOUNTING POLICIES (Continued)

Fixed Assets

Consecrated and benefice property is not included in the accounts by s.10 of the Charities Act 2011. Moveable church furnishings held by the incumbent and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church's inventory, which can be inspected (at any reasonable time).

For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.

Equipment used within the Church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired. All such assets are separately disclosed on the Balance Sheet.

Investments

Investments are valued at market value at 31 December.

2. INCOMING RESOURCES
2(a) Voluntary income
Planned giving: Gift aid donations
Other
Collections
Gift Aid recoverable
Grants
Legacies
Donations, appeals etc.
2(b) Income from investments
Interest rec'd and Investment fund deficit/income
2(c) Church activities
Church Hall lettings
Parochial fees
2(d) Other incoming resources
Fund raising
Toddler receipts
Café income
Sundry other receipts
Total income
Unrestricted
Designated
Restricted
Endowment TOTAL FUNDS
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
£
£
21,643
125
760
22,528
23,218
3,975
3,975
6,519
1,107
1,107
1,440
6,281
31
227
6,539
7,272
500
500
0
0
5,265
1,277
300
1,577
772
34,283
156
1,787
0
36,226
44,486
-232
-359
41
-204
-754
3,984
5,702
5,702
7,426
6,337
6,337
7,674
6,337
5,702
0
0
12,039
15,100
405
130
535
982
160
160
520
821
821
272
0
0
405
1,111
0
0
1,516
1,774
40,793
6,610
1,828
-204
49,027
65,344

4

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2025

3. EXPENDITURE
3(a) Church activities
Missionary and charitable giving
Overseas
Charis Ministries - Mel & Mandy
Home
CARE
ROTHACS
Bluebell Wood Hospice
Yorkshire Bellringers
Ministry:
Diocesan Common Fund contribution
Other ministry costs
Light, heat, insurance and water rates
Altar and service materials
Cleaning expenses
Boiler maintenance
Lightning conductor maintenance
Asbestos check
PAT and Electrical repairs
Sound system repairs
Stonework repairs
Handrail repairs
Window repairs
Other maintenance costs
Architect's fees
Training , books and housegroup materials
Children and young peoples' ministry
Church Hall running costs
Printing, stationery and photocopying
Christian Copyright licence
Christmas tree lights
Sumup donation giving machines
Vacuum cleaner replacement
Independent examiner gift
Other miscellaneous expenses
3(b) Raising funds
Costs of gift envelopes
Total expenditure
Unrestricted
Designated
Restricted
Endowment TOTAL FUNDS
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
£
£
600
600
600
0
0
450
450
450
450
450
450
3
3
3
1,503
0
0
0
1,503
1,503
29,000
29,000
29,000
30
30
0
7,411
7,411
7,023
823
96
919
1,319
1,130
1,130
1,081
788
788
0
280
280
0
510
510
0
1,354
1,354
210
1,347
1,347
250
0
5,893
0
1,800
290
290
0
41
41
169
0
627
122
122
50
1,661
1,661
1,664
7,299
7,299
6,682
841
841
970
664
664
645
120
120
0
0
357
0
252
165
165
160
326
326
70
44,888
10,307
606
0
55,801
59,725
81
81
99
81
0
0
0
81
99
44,969
10,307
606
0
55,882
59,824

5

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2025

4. Transfers between Funds

The following transfers have been made between funds:

General Fund to Childrens' and Families Worker Fund To fund Tracey Winfrow's work. General Fund to Brunch Fund To fund deficit in Brunch fund.

----- Start of picture text -----
Unrestricted Designated
Funds Funds
-1,312 1,312
Unrestricted Restricted
Funds Funds
-37 37
Total -1,349
----- End of picture text -----

5. Debtors
Gift aid tax recoverable
Church Hall rent debtors
VAT refund receivable
2025
2024
1,273
1,561
11
150
0
533
1,284
2,244
6. Liabilities
Amounts falling due within one year
Diocesan Common Fund contribution
Accrual - electric and gas
Accrual - donation to independent examiner
Accrual - handrail repairs
Payments in advance
2025
2024
0
0
1,097
693
165
160
0
1,800
-23
-16
1,239
2,637

6

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2025

7. Funds (Unrestricted)

At 1 January
2025
r
General fund
15,300
General reserve fund
12,271
27,571
Previous year:
At 1 January
2024
r
General fund
11,815
General reserve fund
11,756
23,571
Incoming
esources
40,907
-114
40,793
Incoming
esources
47,130
515
47,645
Resources
expended
(44,969)
(44,969)
Resources
expended
(42,845)
(42,845)
Transfers
At 31 December
2025
(1,349)
9,889
12,157
(1,349)
22,046
Transfers
At 31 December
2024
(800)
15,300
12,271
(800)
27,571
Transfers
At 31 December
2025
(1,349)
9,889
12,157
(1,349)
22,046
Transfers
At 31 December
2024
(800)
15,300
12,271
(800)
27,571
27,571

Note

The General fund reserve was set up some years ago as a buffer against a sudden loss of income or unexpected expenditure.

8. Funds (Designated)

At 1 January
2025
r
Church Hall fund
5,441
Fabric fund (Designated)
29,935
Outreach fund
2,638
Childrens' and Families
Worker fund
32
Light and heat fund
2,347
40,393
Previous year:
At 1 January
2024
r
Church Hall fund
2,500
Fabric fund (Designated)
28,642
Outreach fund
2,527
Childrens' and Families
Worker fund
21
Light and heat fund
2,248
35,938
Incoming
esources
6,605
-265
-25
317
-22
6,610
Incoming
esources
9,623
1293
111
875
99
12,001
Resources
expended
(7,299)
-1347
(1,661)
(10,307)
Resources
expended
-6682
-1,664
-8,346
Transfers
At 31 December
2025
4,747
28,323
2,613
1,312
0
2,325
1,312
38,008
Transfers
At 31 December
2024
5,441
29,935
2,638
800
32
2,347
800
40,393
Transfers
At 31 December
2025
4,747
28,323
2,613
1,312
0
2,325
1,312
38,008
Transfers
At 31 December
2024
5,441
29,935
2,638
800
32
2,347
800
40,393
40,393

Notes

The Childrens' and Families Worker fund is being used to finance Tracey Winfrow's Children and Families work. The Light and heat fund consists of a couple of grants received from the Diocese towards higher utility bills following the recent energy crisis. Owing to fixed contract prices, we have not yet had to draw on these funds.

7

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2025

9. Funds (Restricted)

At 1 January
2025
r
Hardship fund
2,100
Fabric fund (Restricted)
305
Wrights Bellringers fund
467
Brunch Service fund
59
2,931
Previous year:
At 1 January
2024
r
Hardship fund
2,012
Fabric fund (Restricted)
3,894
Wrights Bellringers fund
447
Brunch Service fund
363
6,716
Incoming
esources
-20
1,852
-4
1,828
Incoming
esources
88
4,731
20
9
4,848
Resources
expended
(510)
(96)
(606)
Resources
expended
-8320
-313
-8633
Transfers
At 31 December
2025
2,080
1,647
463
37
0
37
4,190
Transfers
At 31 December
2024
2,100
305
467
59
0
2,931
Transfers
At 31 December
2025
2,080
1,647
463
37
0
37
4,190
Transfers
At 31 December
2024
2,100
305
467
59
0
2,931
2,931

Note

The Hardship Fund was created to provide assistance to needy families at the discretion of the vicar/PCC.

10. Funds (Endowment)

At 1 January
2025
r
CBF re Church Hall
17,512
17,512
Previous year:
At 1 January
2024
r
CBF re Church Hall
16,662
16,662
Incoming
esources
-204
-204
Incoming
esources
850
850
Resources
expended
0
Resources
expended
0
Transfers
At 31 December
2025
17,308
0
17,308
Transfers
At 31 December
2024
17,512
0
17,512
Transfers
At 31 December
2025
17,308
0
17,308
Transfers
At 31 December
2024
17,512
0
17,512
17,512

Note

This fund originates from the sale of the caretaker's cottage at the Church Hall many years ago. Capital - £7,941, Interest - £9,367

8

INOEPENDENT EXAMINEX'S REPORT This report on the liTrancial statements of the PCC forthe yearended 31st December 2025. whiih are set out oft pages I to 8. 15 In respect of an examination Carried out In 3ccord3nce with the Church A¢iountinE Regulation5 2fy)61"Ihe Reeu1ations" artd section 145 01 the Charities Act 20111"rhe Act l. A5 member5 Of the PCC. you are iesponsible for Ihe preparation ol the financial 5taiements,' you conslderthat the audit requireTvent ol the Aegulations and section 144121 Df ihe Act do not apply. It 15 my r25pon5ibilitytO Issue this report OD th95e financial staiements In atcordance with Ihe terms of ihe Regulation5. Myexamination was carrieLI out in a¢cordancè With the General Direcrions given by the Charity Commission under setsion 14515llbl of the A(1 and to be lound In the Church Guidanie. 2006 edition. That examinatior in¢ludes a review of the aiiountln8 iecords kept by the PCC and a comparlson of the account5 Wlth those record5. It è150 Includes considerin8 ally unusual items ordisclosure matters. The proce¢Jures undertaken do not provide provide all the evidence that would be required In an audlt, knd consequently I do not express a￿dit opinion on theview given by the accounts. In connettion with my exarnination. no matter has come to rrFy atteDtion'. 11 which gives reasonable cause to believe thar in any material respect the requlrement5-. io keep accounting records In accordance wirh section 130 of tho Act, to prepare financial siatements, which accord with theaccounting records and comply ¥vith the reqviiement5 of the Act and the Regulatlons have Dot been met. or 21 to which, in my opinion. attention shotsld be drawn In order to enable a PFoper understandifigol the account5 to be reached. I￿￿￿ed) Peter H lone5 27 Crimcar Avenue 5104EQ 17 February 2026