THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE LESS, CAMBRIDGE
TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
REGISTERED CHARITY No 1130017
ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDING 31 DECEMBER 2025
Background
The Parochial Church Council (“the PCC”) of Little St Mary’s (‘LSM’) has its responsibilities to the Church vested in it by Church of England Governance Rules. These include responsibilities relating to the financial affairs of the Parish, the care, maintenance and preservation of the fabric of the church and the churchyard and to the protection by the Parish of the whole mission of the Church: pastoral, evangelistic, social and ecumenical.
The correspondence address is: The Parish Church of St Mary the Less, Trumpington Street, Cambridge CB2 1QG Tel. (01223) 366202 Registered Charity No. 1130017
Membership
The membership of the Parochial Church Council is governed by the Church Representation Rules, certain members sitting on the Council ex officio and others being elected at the Annual Parochial Church Meeting (APCM).
The Revd Canon Robert Michael Mackley Vicar The Revd Mark Andrew Bishop Associate Priest The Revd Dr Peter Benjamin Leith Associate Vicar (from 14 September 2025) The Revd Edward David Green Assistant Curate (from Aug 2023 until 17 August 2025)
Churchwardens: Geoffrey Richard Howe from APCM 2024 Josephine Mary Wibberley from APCM 2024 (Lay chairperson)
Members of Diocesan Synod: Josephine Mary Wibberley (2024-27) Richard Gareth Llewelyn Morgan (2024-27)
Members of the South Cambridge Deanery Synod : Francis Stephen Curtis Thomas (2023-26) resigned March 2025 Matthew James Bird From APCM 2025 Franco Giuseppo Giacinto Basso From APCM 2025 Richard Gareth Llewelyn Morgan (2023-26)
Elected Members:
Date elected:
Term expiring:
| Franco Giuseppe Giacinto | Basso | APCM 2022 | APCM 2025 |
|---|---|---|---|
| Matthew James Bird | APCM 2025 | APCM 2028 | |
| Patricia Pires Boulhosa | APCM 2022 | APCM 2025 | |
| co -opted APCM 2025 | APCM 2026 | ||
| Patricia Elizabeth Davies | APCM 2022 | APCM 2025 | |
| Diana Dzhanaian | APCM 2025 | APCM 2028 | |
| Robert Shaw de Wolf | APCM 2024 | APCM 2027 | |
| Catherine Mary Groom | APCM 2022 | APCM 2025 | |
| Benjamin Johns | APCM 2025 | APCM 2028 | |
| Kathryn Mary Jones | co-opted June 2024 | APCM 2025 | |
| APCM 2025 | APCM 2028 | ||
| Jeremy Gibson Dixon Musson | APCM 2024 | APCM 2027 | |
| Lucy Rosamond McKitterick | APCM 2022 | APCM 2025 | |
| co-opted May 2025 | APCM 2026 | ||
| Mark Nigel Edward Patrick | APCM 2023 | APCM 2026 | |
| Geoffrey Neil Lean Swan | APCM 2025 | APCM 2028 | |
| Heidi Louise Thomas | APCM 2023 | APCM 2026 | |
| Helen Elizabeth Thompson | APCM 2023 | APCM 2026 | |
| Barbara Jean Wilcox | APCM 2023 | APCM 2026 | |
| Christine Tipple (seconded) | May 2023 | APCM 2026 |
The PCC met 6 times in 2025. Meetings were held in January, March, May, July, September and November 2025.
Committees
The PCC operates in the main through full meetings of its members. As required by Church of England Governance Rules, there is a Standing Committee which meets regularly in order to transact the business of the PCC, subject to any direction given by the Council. Formal committees have been constituted to direct and administer particular interests of the Council as follows:
-
LSM’s social responsibility work at home and abroad
-
Management of an annual Christian Giving Review
-
Administration of the Music Fund and Choir
-
Social events
-
Building and Maintenance
-
Eco group to explore ways in which the parish can become an Eco parish.
-
In addition, informal groups have been set up to:
-
Represent work with children at LSM
-
Maintain the churchyard garden
-
Ensure that Health and Safety standards are met particularly with regard to Parish Centre lettings
Public Benefit
The PCC has considered the Charity Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular the PCC try to help people without exception to live out their faith as part of the local community by using their funds to enable
-
Regular acts of worship open to the public and by administration of the sacraments. The church is open daily to visitors for quiet contemplation and prayer, and religious literature is provided.
-
Offering spiritual support and friendship to any who desire it.
-
Promoting the Christian faith among all people and at all levels. For example in our work with Children’s Church, our Choir, and providing learning resources such as Advent and Lent Groups and our ‘Resourcing Faith’ initiative.
-
Visiting and befriending the elderly and unwell.
-
Maintaining our church fabric and garden.
-
Social activities for our congregation and beyond such as providing hospitality after Sunday Masses and significant festivals, regular Parish lunches, our successful annual Parish Barbecue.
-
Our Parish Centre to be available for hire by local groups & charities.
-
Supporting local charities eg The Foodbank and Whitworth Trust and others through our voluntary donations and the arrangement of special fundraising events.
-
Participating in Ecumenical dialogue at a local level and beyond.
Risk Management
The major risks to which the PCC is exposed have been identified, reviewed and systems established to manage those risks.
Trustees’ responsibilities
The PCC members are responsible for preparing financial statements for each financial year which give a true and fair view of the state of affairs of the PCC as at the end of the financial year and of the surplus or deficit of the PCC for that period. In preparing those financial statements, the PCC members are required to:
-
Select suitable accounting policies and then apply them consistently.
-
Make judgements and estimates that are reasonable and prudent. 3. Comply with applicable Accounting Standards, subject to any material departures disclosed and explained in the financial statements.
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the PCC will continue in business.
The PCC members are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the trust and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
FINANCIAL ACCOUNTS FOR THE YEAR ENDING 31 DECEMBER 2025
THE PARISH OF SAINT MARY THE LESS, CAMBRIDGE
IN THE DIOCESE OF ELY
Trustees’ Report
The accounts for the year ending 31 December 2025 have shown an overall surplus, however, most importantly this position has been reached largely due to a very generous legacy received from a former worshipper.
Overall, total income was £919,337, and total expenditure was £269,681 a surplus of £649,656. Total legacies received were £626,897. Thus, the surplus excluding legacies was £22,759. This is £6,741 greater than the equivalent figure in 2024. The greatest concern is that general, unrestricted donations have only increased by £760, that is from £100,795 in 2024, to £101,555 in 2025. We launched a Giving Campaign in late Autumn 2025, and the response to this was generous by a few, and ignored by many, and the figures would barely show in the 2025 accounts, as January 2026 was the first month reflected in giving via the Parish Giving Scheme.
In 2025 we appointed an Associate Vicar, Fr Peter Leith, who was licensed on 14[th] September. The full costs of this post have been undertaken by the PCC, and these were in total £13,573 in 2025.
Our investments have had varying performance. The now renamed “Waring- Jones Associate Vicar Fund” which is a portfolio managed by Rathbones, has received further investment during 2025 (£615,749) and draw down of £18,000, with a good return percentage of about 4%. The CCLA deposit accounts have received reasonable interest income. However, as acknowledged by CCLA their investment accounts have not performed well in 2025, with an overall reduction in value of £18,000. We have discussed this position, and as CCLA are soon to be managed by a larger investment group we decided to wait and see the results in 2026.
The net assets of the Parish of Saint Mary The Less have increased from £1,363,946 to £2,049,688 an increase of £685,742 which is £58,845 more than the legacies received.
Thanks to the generosity of our benefactors, we now have considerable investments and our plan is that the income derived from those investments should fund the post of Associate Vicar. Our usual running costs of building maintenance, security and insurance, utilities, staff costs for office and administration, and Director of Music, along with Ministry costs must all come from our income which is primarily donations by worshippers. There is a great responsibility on all of us to ponder how much we value our pattern of life at LSM, and to reflect that value in our gifts.
Kathryn Jones Treasurer
March 2026
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE LESS, CAMBRIDGE
STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account) FOR THE YEAR ENDED 31 DECEMBER 2025
| Unrestricted Designated Restricted Endowment Total Note Funds Funds Funds Funds 2025 £ £ £ £ £ Income Donations and legacies 2(a) 161,869 621,424 36,583 - 819,876 Charitable activities 2(b) 49,336 - 3,891 - 53,227 Income from investments 2(c) 3,142 32,585 10,508 - 46,235 Total income 214,346 654,009 50,982 - 919,337 Expenditure Cost of generating funds 3(a) - 7,256 - - 7,256 Charitable activities: Ministerial costs 3(b) 100,351 18,489 7,780 - 126,621 Costs of Church activities 3(c) 92,280 1,330 23,754 - 117,365 Grants 3(d) 14,685 - 1,356 - 16,040 Governance costs 3(e) 2,400 - - - 2,400 Total expenditure 209,716 27,075 32,890 - 269,681 Net income/(deficit) before investment gains / losses 4,630 626,934 18,092 - 649,656 Net gains on investments Unrealised gains / (loss) on investment assets 4 - 49,868 - (13,782) 36,086 Net income for the year before transfers 4,630 676,802 18,092 (13,782) 685,743 Transfers between funds 15,337 (18,000) 2,663 - - Net Movement in Funds 19,967 658,802 20,755 (13,782) 685,743 Fund Balances b/fwd at 31 December 2024 19,974 955,837 44,935 343,200 1,363,946 Fund Balances c/fwd at 31 December 2025 39,941 1,614,639 65,690 329,418 2,049,688 |
Total 2024 £ 208,124 54,071 40,302 |
|---|---|
| 302,496 | |
| 6,666 123,782 90,562 13,068 2,400 |
|
| 236,477 66,018 28,060 |
|
| 94,079 - |
|
| 94,079 1,269,867 |
|
| 1,363,946 |
Income and expenditure is derived solely from continuing operations.
The attached notes form part of these financial statements.
2025 |
2024 |
|||
|---|---|---|---|---|
Note |
£ |
£ |
E |
|
FIXED ASSETS |
||||
Investments |
4 |
1,873,197 |
1,247,042 |
|
CURRENT ASSETS |
||||
Debtors |
5 |
8,638 |
19.447 |
|
Cash at Bank and In Hand |
193,257 |
109,432 |
||
201,895 |
128,879 |
|||
CURRENT LIABILITIES |
||||
Creditors Due Within One Year |
6 |
25,404 |
11,975 |
|
NET CURRENT ASSETS |
176,491 |
116.904 |
||
NET ASSETS |
2,049,688 |
1.363.946 |
||
FUNDS |
||||
Unrestricted Funds |
39,941 |
19,974 |
||
Designated Funds |
7 |
1,614,639 |
955,837 |
|
Restricted Funds |
8 |
65,690 |
44,935 |
|
Endowment Funds |
9 |
329.418 |
343.200 |
|
2,049,688 |
1.363.946 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE LESS, CAMBRIDGE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1 ACCOUNTING POLICIES
1a Basis of preparation
St Mary The Less, Cambridge is a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (SORP FRS102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), and the Charities Act 2011. The Financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. Significant accounting policies applied are set out below.
1b Going concern basis
The Trustees consider that the going concern basis is appropriate as they consider the reserves levels and expected income to be at sufficient levels to ensure that the charity can meet its financial obligations for the next 18 months.
Financial Reporting Standard 102 - Reduced disclosure exemptions
The trustees have taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102:
- the requirement of Section 7 Statement of Cash Flows.
1c Funds
General 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 also unrestricted.
Restricted funds represent amounts given to the PCC where the donor has specified that the funds are spent on a particular purpose.
1d Investments
Investments are stated at market value
1e Income
Income from planned giving and collections are recognised as received or when the PCC is notified of its legal entitlement . Income tax recoverable on covenants or gift aid donations is recognised when the related income is recognised. Grants and legacies are recognised when the amount falls due. Rents and investment income are recognised when receivable.
1f Expenditure
Expenditure is recorded when payable, and where unpaid at the year end is included in creditors.
1g Taxation
St Mary The Less, Cambridge is a registered charity and as such is not liable to taxation.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE LESS, CAMBRIDGE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
2 INCOME
| (a) Donations and legacies: Offerings Tax reclaimed under gift aid Other donations and legacies LPWS grant (b) Charitable activities: Rental income from lettings Rental income from residential properties Fund raising events and other income (c) Income from Investments: Bank interest & dividends Total income 3 EXPENDITURE (a) Cost of Generating Funds Investment fees (b) Ministerial Costs Diocesan Quota Clergy expenses Other clergy expenses Pastoral assistant Associate vicar Music Upkeep of services Children Books (c) Costs of Church Activities Premises running costs: Light and heat Water and council tax Insurance Repairs and maintenance Staff costs Organists Upkeep of churchyard Events Administration costs: Office costs Sundries Bookkeeping Other: Expenditure on rental property (d) Grants UK Mission Overseas Mission (e) Governance Costs Accountancy Independent Examiner Total Expenditure |
Unrestricted Funds £ 101,555 27,800 32,263 250 161,869 11,802 23,400 14,134 49,336 3,142 3,142 214,346 Unrestricted Funds £ - - 87,500 2,155 1,384 - - 993 5,947 1,138 1,233 100,351 9,373 853 4,630 14,892 17,627 15,003 833 12,182 75,393 7,238 249 7,627 1,773 16,888 92,280 9,825 4,860 14,685 1,200 1,200 2,400 209,716 |
Designated Funds £ - - 621,424 - 621,424 - - - - 32,585 32,585 654,009 Designated Funds £ 7,256 7,256 - - 6,246 - 12,243 - - - - 18,489 - 1,330 - - - - - - 1,330 - - - - - 1,330 - - - - - - 27,075 |
Restricted Funds £ 2,000 6,383 28,200 - 36,583 - - 3,891 3,891 10,508 10,508 50,982 Restricted Funds £ - - - - - - - 4,562 3,218 - - 7,780 - - - 22,425 - 1,089 240 - 23,754 - - - - - 23,754 1,356 - 1,356 - - - 32,890 |
Total Funds 2025 £ 103,555 34,183 681,887 250 819,876 11,802 23,400 18,025 53,227 46,235 46,235 919,337 Total Funds 2025 £ 7,256 |
Total Funds 2024 £ 103,375 26,633 78,116 - |
|---|---|---|---|---|---|
| 208,124 12,891 22,720 18,460 |
|||||
| 54,071 40,302 |
|||||
| 40,302 | |||||
| 302,496 | |||||
| Total Funds 2024 £ 6,666 |
|||||
| 7,256 | 6,666 | ||||
| 87,500 2,155 7,631 - 12,243 5,555 9,165 1,138 1,233 126,621 9,373 2,183 4,630 37,317 17,627 16,092 1,073 12,182 100,477 7,238 249 7,627 1,773 16,888 117,365 11,180 4,860 16,040 1,200 1,200 2,400 269,681 |
83,702 2,733 433 8,807 - 15,121 10,253 1,693 1,040 |
||||
| 123,782 | |||||
| 13,281 857 4,494 11,980 17,086 14,799 4,027 7,028 |
|||||
| 73,553 | |||||
| 8,171 264 5,500 3,074 |
|||||
| 17,008 | |||||
| 90,562 | |||||
| 6,196 6,872 |
|||||
| 13,068 | |||||
| 1,200 1,200 |
|||||
| 2,400 | |||||
| 236,478 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE LESS, CAMBRIDGE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
(f) STAFF COSTS
Expenditure includes total staff costs of £32,129 (2024 - £32,129) as shown below. The average number of staff in the year was 2 (2024 - 2).
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Gross salaries and wages | 33,104 | 31,557 | |
| Pension costs | 614 | 572 | |
| 33,718 | 32,129 | ||
| No members of the PCC received any remuneration | |||
| No PCC members claimed expenses. | |||
| 4 | INVESTMENTS | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Market value at 31 December 2024 | 1,247,042 | 1,167,846 | |
| Additions | 585,000 | 50,000 | |
| Disposals | - | - | |
| Income | 30,325 | 25,802 | |
| Investment fees | (7,256) | (6,666) | |
| Withdrawals | (18,000) | (18,000) | |
| Net unrealised( loss)/gains | 36,086 | 28,060 | |
| Market value at 31 December 2025 | 1,873,197 | 1,247,042 | |
| Made up as follows: | |||
| CCLA CBF Church of England Investment Fund | 420,391 | 437,898 | |
| COIF Charities Investment Fund | 17,568 | 18,363 | |
| Rathbones Investment Portfolio | 1,435,238 | 790,781 | |
| 1,873,197 | 1,247,042 | ||
| 5 | DEBTORS | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Debtors | 8,638 | 19,447 | |
| 8,638 | 19,447 | ||
| 6 | CREDITORS | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Creditors, Accruals and Deferred Income | 25,404 | 11,975 | |
| 25,404 | 11,975 | ||
| Lettings income is recorded as it is received. Income received at the end of 2025 for bookings in 2026 has been allocated | to | ||
| deferred income. Deferred income is released to income in the reporting period the letting relates to. | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Balance at the start of the reporting period | 404 | 808 | |
| Amounts added in current periods | 365 | - | |
| Amounts released to income from previous periods | (404) | (404) | |
| Balance at the end of the reporting period | 365 | 404 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE LESS, CAMBRIDGE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7 DESIGNATED FUNDS
| Reserve Fund Vicar & Churchwardens Fund The Waring - Jones Associate Vicar Fund Discretionary Fund |
Balance Bfwd £ 4,616 4,363 833,799 113,060 955,837 |
Income £ 209 38,051 615,749 - 654,009 |
Expenditure £ - - (27,075) - (27,075) |
Investment Gains/(Losses) £ - - 54,388 (4,520) 49,868 |
Transfers £ - - (18,000) - (18,000) |
Balance Cfwd £ 4,825 42,414 1,458,861 108,540 |
|---|---|---|---|---|---|---|
| 1,614,639 |
The above Funds have been designated for the following purposes:
Reserve Fund - A balancing account for the General Fund Vicar & Churchwardens Fund - to be used as the discretion of the Vicar & Churchwardens
The Waring - Jones Associate Vicar Fund - to be used to support the employment of an associate vicar Discretionary Fund - to be used for any purpose in line with the church's mission
8 RESTRICTED FUNDS
| Peck Trust Music Fund Cherry Music Fund Sally Head Garden Fund Special Donations Fund Flower Fund Lay Pastoral Assistant Fund Parish Centre Kitchen Fund Beautification Fund Lady Chapel Chairs Fund |
Balance Bfwd £ 23,961 19,355 30 1,589 - - - - - - 44,935 |
Income £ 7,831 6,357 524 719 1,356 1,179 1,100 18,916 12,500 500 50,982 |
Expenditure £ - (5,652) - (240) (1,356) (3,217) - (18,731) (3,694) - (32,890) |
Investment Gains/(Losses) £ - - - - - - - - - - - |
Transfers £ - - - - - 2,038 - - - 625 2,663 |
Balance Cfwd £ 31,792 20,060 554 2,068 - - 1,100 185 8,806 1,125 |
|---|---|---|---|---|---|---|
| 65,690 |
The above Funds have been restricted for the following purposes:
Peck Trust - to be used for the church building, repairs and beautification
Music Fund - to be used to support the choir and liturgical music life of the parish (not including organist salaries) Cherry Music Fund - to be used to enhance the organists' remuneration
Sally Head Garden Fund - to be used for the maintenance and development of the church garden Special Donations Fund - donations received to be passed onto other charities Flower Fund - to be used for the purchase of flowers for the church
Lay Pastoral Assistant Fund - to be used to support the church's Lay Pastoral Assistant scheme Parish Centre Kitchen Fund - Complete refurbishment of the kitchen in the Parish Centre
Beautification Fund - For the purpose of purchasing fixtures/ Fittings or vestments to enhance the beauty of worship at LSM Lady Chapel Chairs Fund - To replace the chairs in the Lady Chapel.
9 ENDOWMENT FUNDS
| Peck Trust Vicar & Churchwardens Fund Cherry Music Fund Music Fund Flower Fund |
Balance Bfwd £ 243,635 15,729 18,363 53,607 11,866 343,200 |
Income £ - - - - - - |
Expenditure £ - - - - - - |
Investment Gains £ (9,740) (627) (796) (2,143) (476) (13,782) |
Balance Cfwd £ 233,895 15,102 17,567 51,464 11,390 |
|---|---|---|---|---|---|
| 329,418 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE LESS, CAMBRIDGE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted Designated funds funds £ £ Investments - 1,543,779 Net Current Assets 39,941 70,860 Fund Balance 39,941 1,614,639 11 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Designated Funds Funds £ £ Income Donations and legacies 153,997 50,000 Charitable activities 44,987 - Income from investments 3,068 27,058 Total income 202,052 77,058 Expenditure Cost of generating funds - 6,666 Ministerial costs 99,019 - Costs of Church activities 88,718 - Grants 12,370 - Governance costs 2,400 - Total expenditure 202,506 6,666 Net income/(deficit) before investment gains / losses (454) 70,392 Net gains on investments - 20,386 (454) 90,777 Charitable activities: Unrealised gains on investment assets Net income for the year |
Restricted funds £ - 65,690 65,690 Restricted Funds £ 4,127 9,084 10,176 23,387 - 24,763 1,844 698 - 27,306 (3,919) - (3,919) |
Endowment funds £ 329,418 - 329,418 Endowment Funds £ - - - - - - - - - - - 7,674 7,674 |
Combined Total £ 1,873,197 176,490 |
|---|---|---|---|
| 2,049,688 | |||
| Total 2024 £ 208,124 54,071 40,302 |
|||
| 302,496 | |||
| 6,666 123,782 90,562 13,068 2,400 |
|||
| 236,478 66,018 28,060 |
|||
| 94,079 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE LESS, CAMBRIDGE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE LESS, CAMBRIDGE
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025.
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 EXAMINERS STATEMENT
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I a member of The Institute of Chartered Accountants in England and Wales.
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a
'true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
N J Hedger BFP, CTA, FCA Chater Allan LLP 7 Quy Court Colliers Lane Stow-cum-Quy CB25 9AU
30 March 2025
Date: …………………………………….