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2025-12-31-accounts

Charity Registration No. 1130413

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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One Bell Lane
Lewes
East Sussex
BN7 1JU
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ST WILFRID'S PAROCHIAL CHURCH COUNCIL

CONTENTS

Page
Company information 1
Members report 2 - 6
Independent examiner's report 7
Statement of financial activities 8 - 9
Balance sheet 10
Notes to the financial statements 11 - 24

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

COMPANY INFORMATION

Members of the council

Members of the council As listed on the Members report Charity number 1130413 Principal address St Wilfrid's Parish Office St Wilfrid's Way Haywards Heath West Sussex RH16 3QH Independent examiner David Martin FCA TC Group One Bell Lane Lewes East Sussex BN7 1JU

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

MEMBERS REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The council member's present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The fundamental objective of the PCC is to facilitate the Ministry of the Anglican Church within the Parish of St Wilfrid, Haywards Heath. The legal requirement is that the PCC shall “co-operate with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical”.

The PCC has paid due regard to guidance issued by the Charity Commission in deciding what activities the PCC should undertake.

Achievements and performance

The usual pattern of Sunday services (9.30am at St Wilfrid’s, 11.00am at the Church of the Presentation) with social opportunities around the services has continued throughout the year, along with an additional All Age Worship on the 3[rd] Sunday at St Wilfrid's. A Mid-week Eucharist (Wednesday) and a monthly Taize Service (Wednesday evening) have also continued, alongside the monthly Evensong (2[nd] Sunday) which is usually followed by a concert which helps support the young Choral Scholars who sing regularly with the church choir. Other special services have included Patronal Services at both churches, a Healing Service during Holy Week (in addition to the usual special services during Lent), a Confirmation Service, Harvest Festival, the Schools’ Remembrance Service and a Christingle Service. Lent and Advent Reading Groups have also taken place.

Special services bring in people who would not normally attend church, and it has been good to welcome so many at baptisms and weddings throughout the year, as well as seeing some increase in attendance at regular services.

Inevitably there have also been a number of funerals of long-standing members of the Parish, including that of Ian Michael. Ian had served as Parish Treasurer from 2002 until his sudden passing just after Easter and, in addition, had been a Governor at St Wilfrid’s COE School for a number of years, assuming the role of Co-Chair from September 2024.

As well as supporting younger parishioners by providing Governors for St Wilfrid’s COE School, the Parish has also offered a new “Messy Church” offering during 2025, with the event now taking place mid-week after school at the Presentation Church Hall.

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

MEMBERS REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Looking out to the wider community, the Parish had a stall at a very wet Town Day in September. It also ran a highly successful Christmas Fayre, held in conjunction with the wider Town Christmas Festival which this year, once again, centred its Christmas stalls on a number of indoor venues around the town, including our own Centenary Hall. Making our own Christmas Fayre an integral part of this bigger event may have been instrumental in increasing the footfall into the Church and also helping to spread the message that really lies behind Christmas. St Wilfrid’s Church has continued to be a regular venue for Ardingly Choral Society, Haywards Heath Music Society and Christmas Carol Services for a number of organisations, including the Guides and other local schools.

The Parish has supported a number of charities this year, through funds raised at its regular community social event held at the Centenary Hall, enabling it to make donations to Christian Aid, the Haywards Heath Foodbank and St Peter & St James’ Hospice of £250 each. A MacMillan Coffee morning was held as part of the regular Community Social held at the Centenary Hall (£200) and the Children’s Society (£200) were also supported through other special collections. Funds raised from refreshments served after the main service at St Wilfrid’s are channelled in support of the Chichester Diocesan Association for Family Support Work, and the Parish helps them further by providing use of the Centenary Hall at cost for a regular term-time drop-in facility to support parents/carers of young people.

Hall usage remains good, with a regular community lunch held every Monday at the Presentation, as well as the hall being the home for a number of U3A groups in particular. The Centenary Hall, as well as being the venue for a community social on Tuesdays, continues to provide a home for exercise classes, regular craft and record fairs, as well as being the base for a growing number of community/charitable groups who use the hall at minimal cost, this being a way in which the Parish provides charitable support to appropriate local bodies. It should also be noted that the Presentation Hall was completely repainted during the Autumn, and refurbishment of the Centenary Hall, including new flooring, is scheduled for February 2026.

As with any Parish, work is ongoing to maintain the fabric of the buildings and churchyard. The lych gate at St Wilfrid’s had to undergo major repairs this year, meaning that access to the churchyard through it had to be restricted for some time on safety grounds. The churchyard itself has continued to be maintained in an ECO friendly way. However, the main focus of fabric work this year has been the planning of the complete refurbishment of the wardens’ vestry at St Wilfrids. Unfortunately the Parish had to apply for an emergency faculty in the autumn in order to remove all the cladding from the vestry in anticipation of the works as it was becoming increasingly sodden, and therefore a major health and safety issue. A full faculty for the refurbishment was submitted to the DAC in December, and the outcome is awaited, with the hope that the project, which will cost in the region of £315,000, can go ahead in late Spring/early Summer.

None of the activities in the Parish could have taken place without the support of many people. Particular mention should be made of the two Churchwardens who have worked tirelessly alongside the Rector to try and get the vestry refurbishment underway. Many others help support the provision of services, cleaning and churchyard maintenance, social and community activities, and the inevitable administrative tasks; grateful thanks are due to everyone who gives of themselves to help keep the Parish functioning and able to serve the town of Haywards Heath.

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

MEMBERS REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Financial review

In 2025, both income and expenditure were higher than in 2024; this was mainly attributable to a start on the major project to refurbish the wardens’ vestry at St Wilfrids Church.

Looking at the SOFA, and each of the categories of income in turn, charitable activities is income generated from the statutory fees for weddings and funerals, and this remained consistent with levels seen in recent years.

The unrestricted income generated from other trading activities reflects usage of the two church halls. This was somewhat lower (-£7k) in the year, mainly reflecting reductions in use by some regular hirers. However, our other bookings have remained consistent, and most of the surplus hall income in the year has been used to support general funding for the parish.

Restricted income on trading activities equates to money raised for other charities, generated from donations at the community socials, alongside one or two fund raising events for specific charities supported by the Parish.

Investment income remained static in 2025, though with a switch in the balance of unrestricted and restricted.

Unrestricted other income, which consists of normal service collections, planned giving, tax recovery, general donations and hall funds, totalled £65,476, an increase of nearly £5.5k on 2024 figures, in part attributable to increased attendance at regular services, and in part the effects of the giving campaign held in September which began to trickle through later in the year.

Similarly, restricted general income also showed a very large increase, more than doubling in size, with this being attributable to donations, including gift aid recovery where possible, mainly for the refurbishment of the vestry, but also in respect of the choral scholarship fund.

The other main financial highlight of the year was the net loss (£34.5k) seen on the endowment funds. The parish has been fortunate that in most recent years the value of the endowments has risen but, as has always been stated, they are subject to the vagaries of the financial markets.

Unlike in the previous two financial years, no further endowments were sold in 2025, though the parish was still benefitting from the proceeds of two of these endowments which had not been fully expended from previous years. It is anticipated that a further endowment will be sold in 2026 to help fund the vestry project.

Turning to the balance sheet, many of the Parish assets are held in the form of endowments and, as noted above, the value of these fell by £34.5k in 2025. Other assets (£231.3k) are held in a number of CBF deposit funds, of which some (approximately £55k) is restricted (see note 18 and reserves policy below).

It should be noted that with the Parish contribution having increased to £65k, which was basically covered by the unrestricted other income mentioned above, and taking out the grants to charities and quinquennial costs, all other expenditure (see note 7), which amounted to some £38k in 2025, had to be met from other trading activities and investments. Whilst this has been sustainable in recent years, with major expenditure planned on the vestry project in 2026, it is nonetheless important that the generation of unrestricted income (ie services collections/planned giving) to cover our day to day costs remains a priority.

Reserves policy

Parish policy is to hold reserves equal to six-months of locally managed current spending (excluding the Parish contribution). For 2025, this amounted to £20,707, and for 2026 the figure retained for this purpose is budgeted to be £22,590. These reserves fund are held in a designated CBF deposit fund, which at the end of 2025, amounted to £24,929, having risen in value due to interest on the account.

Major risks

The council member's have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

MEMBERS REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Structure, governance and management

The parochial church council is a charity which is registered with the Charity Commission under the name "The Parochial Church Council of the Ecclesiastical Parish of St Wilfrid, Haywards Heath" with charity number 1130413.

The council member's who served during the year and up to the date of signature of the financial statements were:

Rector and PCC Chairman:

The Rev'd E. Pritchett

Churchwardens:

Mrs B. Gooding (re-elected at APCM May 2025) Mrs G. Kendall (re-elected at APCM May 2025)

Non-Stipendiary Ministry: The Rev'd M. Clark Presentation Representatives:

Assistant Curate:

Mrs S. Ward (re-elected at APCM May 2025) Mr P. David (re-elected at APCM May 2025)

The Rev'd C. Scott

Representatives of St Wilfrid’s:

Representatives of the Deanery Synod:

Representatives of the Deanery Synod: Miss P. Richardson Mr I. Michael (Deceased 24.04.25) Mrs H. Arnold Mr M. Downie

Representatives of The Parish:

Mrs K. Michael Mr A. Storey Mrs L. Sayers

All clergy members of the Parish, including any lay readers, are entitled to sit on the PCC, although the Rev'd M. Clark (NSM) waived this right.

Mrs I. Nicholas is a Diocesan Synod member and as such is entitled to attend PCC meetings, but has not attended during 2025.

All adult Church attendees are encouraged to register on the Electoral Roll. In 2025 the fully revised Electoral Roll stood at 87 persons at the Annual Parochial Church Meeting. The Parish is administered through the Parochial Church Council (PCC), which operates under the Parochial Church Council Powers Measure, 1956 (as amended).

The method of appointment of PCC members is set out in the Church Representation Rules. In addition to the PCC, there is a Standing Committee of Church Officers (this is a legal requirement). The PCC’s responsibilities include St Wilfrid’s and the Presentation Churches, and their respective Church Halls.

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

MEMBERS REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Approved by the Parochial Church Council and signed on its behalf by:

..............................

Rev'd E. Pritchett B.Th. (Cantab.), B.A (Hons) (Cant. Univ.), P.G.Dip. (Durh.)

(Rector and Chairman)

On behalf of the members of the Council

Date: .............................................

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

INDEPENDENT EXAMINER'S REPORT

TO THE COUNCIL MEMBER'S OF ST WILFRID'S PAROCHIAL CHURCH COUNCIL

I report to the council member's on my examination of the financial statements of St Wilfrid's Parochial Church Council (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the council member's of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

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

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

David Martin FCA on behalf of

TC Group

One Bell Lane Lewes East Sussex BN7 1JU

Dated: .........................

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

Current financial year
Unrestricted
funds
2025
Notes
£
Income and endowments from:
Charitable activities
2
1,651
Other trading activities
3
32,961
Investments
4
18,496
Other income
5
65,476
Total income
118,584
Expenditure on:
Raising funds
6
30,235
Charitable activities
7
99,947
Total expenditure
130,182
Net gains/(losses) on
investments
11
-
Net income/(expenditure)
(11,598)
Transfers between funds
3,853
Net movement in funds
(7,745)
Reconciliation of funds:
Fund balances at 1 January 2025
208,376
Fund balances at 31 December 2025
200,631		 Restricted
Endowment
funds
funds
2025
2025
£
£
-
-
1,731
-
16,475
-
17,270
-
35,476
-
-
-
46,256
-
46,256
-
-
(34,485)
(10,780)
(34,485)
(3,853)
-
(14,633)
(34,485)
69,168
862,607
54,535
828,122		 Total
2025
£
1,651
34,692
34,971
82,746
154,060
30,235
146,203
176,438
(34,485)
(56,863)
-
(56,863)
1,140,151
1,083,288		 Total
2024
£
1,607
42,283
34,233
68,765
146,888
26,647
126,675
153,322
19,982
13,548
-
13,548
1,126,603
1,140,151

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Prior financial year
Unrestricted
funds
2024
Notes
£
Income and endowments from:
Charitable activities
2
1,607
Other trading activities
3
40,171
Investments
4
15,315
Other income
5
60,032
Total income
117,125
Expenditure on:
Raising funds
6
26,647
Charitable activities
7
95,467
Total expenditure
122,114
Net gains/(losses) on investments
11
-
Net income/(expenditure)
(4,989)
Transfers between funds
-
Net movement in funds
(4,989)
Reconciliation of funds:
Fund balances at 1 January 2024
213,365
Fund balances at 31 December 2024
208,376		 Restricted
Endowment
funds
funds
2024
2024
£
£
-
-
2,112
-
18,918
-
8,733
-
29,763
-
-
-
31,208
-
31,208
-
-
19,982
(1,445)
19,982
23,828
(23,828)
22,383
(3,846)
46,785
866,453
69,168
862,607		 Total
2024
£
1,607
42,283
34,233
68,765
146,888
26,647
126,675
153,322
19,982
13,548
-
13,548
1,126,603
1,140,151

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

BALANCE SHEET

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Investments
14
Current assets
Debtors
15
CBF deposits
Cash at bank and in hand
Creditors: amounts falling due within one
year
16
Net current assets
Total assets less current liabilities
The funds of the charity
Endowment funds
17
Restricted income funds
18
Unrestricted funds
19		 2025
£
£
828,122
10,227
231,293
18,958
260,478
(5,312)
255,166
1,083,288
828,122
54,535
200,631
1,083,288		 2024
£
£
862,607
3,939
250,694
26,075
280,708
(3,164)
277,544
1,140,151
862,607
69,168
208,376
1,140,151		 2024
£
£
862,607
3,939
250,694
26,075
280,708
(3,164)
277,544
1,140,151
862,607
69,168
208,376
1,140,151
1,140,151
862,607
69,168
208,376
1,140,151

The financial statements were approved by the Parochial Church Council on .........................

..............................

Rev'd E Pritchett B.Th. (Cantab.), B.A. (Hons) (Cant. Univ.), P.G. Dip. (Durh.)

(Rector & Chairman)

On behalf of the members of the Council

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

St Wilfrid's Parochial Church Council is committed to enabling as many people as possible to worship at the church and to become part of our parish community at St Wilfrid's.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law.

1.2 Going concern

At the time of approving the financial statements, the council member's have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the council member's continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the council member's in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings Fully depreciated

Consecrated land and buildings and moveable church furnishings: Consecrated and beneficed properties are not deemed assets of the PCC and, along with moveable church furnishings, are excluded from these accounts. All expenditure incurred during the year on these items, whether maintenance or improvement, is written off.

Investments: Investments are shown at market value at 31 December 2025. Unrealised gains and losses are taken to the Statement of Financial Activities as they arise.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

2 Income from charitable activities

Income from charitable activities
Parish fees
Income from other trading activities
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fundraising events
32,961
1,731
Income from investments
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Income from listed
investments
18,312
16,475
Interest receivable
184
-
18,496
16,475
Other income
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Other income
65,476
17,270		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
1,651
1,607
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
34,692
40,171
2,112
42,283
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
34,787
4,811
18,918
23,729
184
10,504
-
10,504
34,971
15,315
18,918
34,233
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
82,746
60,032
8,733
68,765		 Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
1,651
1,607
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
34,692
40,171
2,112
42,283
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
34,787
4,811
18,918
23,729
184
10,504
-
10,504
34,971
15,315
18,918
34,233
Total
Unrestricted
Restricted
Total
funds
funds
2025
2024
2024
2024
£
£
£
£
82,746
60,032
8,733
68,765
Total
2024
£
42,283
Total
2024
£
23,729
10,504
34,233
Total
2024
£
68,765

3 Income from other trading activities

4 Income from investments

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Running costs and maintenance of Halls 30,075 26,598
Other fundraising costs 160 49
30,235 26,647

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

7 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Grants to charities 1,731 2,111
Parish contribution 65,000 60,000
Clergy expenses 1,376 1,860
Running costs of houses: Council tax 2,519 2,403
Running costs of houses: Other 224 152
Other ministry costs 97 210
Churches: Heating and light 9,963 9,736
Churches: Insurance 4,494 4,362
Churches: Other running costs 2,425 2,173
Churches: Quinquennial programmes and other major repairs/improvements 36,809 20,942
Churchyards 2,500 5,863
Upkeep of services 11,280 11,354
Local education/mission/outreach 3,314 2,917
141,732 124,083
Share of support and governance costs (see note 8)
Governance 4,471 2,592
146,203 126,675
Analysis by fund
Unrestricted funds 99,947 95,467
Restricted funds 46,256 31,208
146,203 126,675

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

8 Support costs allocated to activities

Independant examination fees
Legal and professional fees
Other costs
Analysed between:
Charitable activities		 2025
£
3,360
1,086
25
4,471
4,471		 2024
£
1,320
720
552
2,592
2,592

9 Council Member's

None of the council member's (or any persons connected with them) received any remuneration or benefits from the charity during the year, but 6 of them were reimbursed a total of £4,767 (2024: £5,917) in respect of costs incurred on behalf of the PCC. The £4,767 was made up of:

£1,767 of expenses primarily related to supplies for the Church. This included flowers, cleaning and office supplies, and Messy Church resources.

£2,550 reimbursed to a PCC member for payment of the Presentation Church shed roof. This was initially paid by the PCC member when the Treasurer was out of office and the bill was unable to be paid through the main bank account.

£450 donations were made on behalf of the PCC to two registered charities and reimbursed to the PCC members.

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
1 1

There were no employees whose annual remuneration was more than £60,000.

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

11 Gains and losses on investments

Endowment Endowment
funds funds
2025 2024
Gains/(losses) arising on: £ £
Revaluation of investments (34,485) 19,982

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Tangible fixed assets
Fixtures and
fittings
£
Cost
At 1 January 2025 7,882
At 31 December 2025 7,882
Depreciation and impairment
At 1 January 2025 7,882
At 31 December 2025 7,882
Carrying amount
At 31 December 2025 -
At 31 December 2024 -

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

14
Fixed asset investments
Cost or valuation
At 1 January 2025
Valuation changes
At 31 December 2025
Carrying amount
At 31 December 2025
At 31 December 2024
15
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income		 Listed
investments
£
862,607
(34,485)
828,122
828,122
862,607
2025
2024
£
£
7,387
3,939
2,840
-
10,227
3,939
2025
2024
£
£
1,391
776
3,921
2,388
5,312
3,164

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

17 Endowment funds

Endowment funds represent assets which must be held permanently by the charity. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income. Any capital gains or losses arising on the assets form part of the fund.

At 1 January Transfers Gains and At 31
2025 losses December
2025
£ £ £ £
Permanent endowments
720,189 - (28,791) 691,398
Expendable endowments
142,418 - (5,694) 136,724
862,607 - (34,485) 828,122
Previous year: At 1 January Transfers Gains and At 31
2024 losses December
2024
£ £ £ £
Permanent endowments
727,222 (23,828) 16,795 720,189
Expendable endowments
139,231 - 3,187 142,418
866,453 (23,828) 19,982 862,607

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources Transfers At 31
2025 resources expended December
2025
£ £ £ £ £
- - - - -
St Wilfrid's Church - Felicity
Armor Music Fund 4,440 - - - 4,440
St Wilfrid's Church - Specific
Project Bequest 10,000 - - (10,000) -
St Wilfrid's Church - Other 28,831 1,798 (2,500) - 28,129
St Wilfrid's Fabric Umpleby 158 7 - - 165
Fabric - St Wilfrid's Church 12,752 13,779 (12,248) - 14,283
Special Projects - Direct Clergy
Costs 5,823 892 (4,216) - 2,499
Special Projects - Vestry Project 6,555 14,660 (22,482) 6,147 4,880
Special Projects - SW Church
Children's Corner 71 - - - 71
PCC bank accounts: Choral
Scholars 538 2,610 (3,080) - 68
Fundraising for charities - 1,730 (1,730) - -
69,168 35,476 (46,256) (3,853) 54,535

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

18 Restricted funds (Continued)
Previous year: At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
St Wilfrid's Church - Felicity
Armor Music Fund 4,440 - 4,440
St Wilfrid's Church - Specific
Project Bequest 10,000 - - - 10,000
St Wilfrid's Church - Other 26,713 2,118 - - 28,831
St Wilfrid's Fabric Umpleby 150 8 - 158
Fabric - St Wilfrid's Church 2,316 13,602 (11,543) 8,377 12,752
Church of the Presentation 3,065 (3,065) - -
Special Projects - Direct Clergy
Costs - 998 (4,623) 9,448 5,823
Special Projects - Vestry Project 6,555 6,555
Special Projects - SW Church
Children's Corner 101 200 (230) - 71
PCC bank accounts: Choral
Scholars - 1,978 (1,440) - 538
Fundraising for charities - 2,112 (2,112) - -
Churchyards - 2,143 (4,470) 2,327 -
Upkeep of Services - 49 (3,725) 3,676 -
46,785 29,763 31,208 23,828 69,168

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January
2025
Incoming
resources
£
£
General funds
208,376
118,584
Previous year:
At 1 January
2024
Incoming
resources
£
£
General funds
213,365
117,125
Analysis of net assets between funds
Unrestricted
funds
2025
£
At 31 December 2025:
Investments
-
Current assets/(liabilities)
200,631
200,631
Unrestricted
funds
2024
£
At 31 December 2024:
Investments
-
Current assets/(liabilities)
208,376
208,376		 Resources
expended
Transfers
At 31
December
2025
£
£
£
(130,182)
3,853
200,631
Resources
expended
Transfers
At 31
December
2024
£
£
£
(122,114)
-
208,376
Restricted
Endowment
Total
funds
funds
2025
2025
2025
£
£
£
-
828,122
828,122
54,535
-
255,166
54,535
828,122
1,083,288
Restricted
Endowment
Total
funds
funds
2024
2024
2024
£
£
£
-
862,607
862,607
69,168
-
277,544
69,168
862,607
1,140,151		 Resources
expended
Transfers
At 31
December
2025
£
£
£
(130,182)
3,853
200,631
Resources
expended
Transfers
At 31
December
2024
£
£
£
(122,114)
-
208,376
Restricted
Endowment
Total
funds
funds
2025
2025
2025
£
£
£
-
828,122
828,122
54,535
-
255,166
54,535
828,122
1,083,288
Restricted
Endowment
Total
funds
funds
2024
2024
2024
£
£
£
-
862,607
862,607
69,168
-
277,544
69,168
862,607
1,140,151
Total
2025
£
828,122
255,166
1,083,288
Total
2024
£
862,607
277,544
1,140,151

20 Analysis of net assets between funds

ST WILFRID'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

21 Related party transactions

During the year the charity entered into the following transactions with related parties:

The PCC made payments totalling £12,033 to a construction company owned by a close family member of a PCC member. The transaction was conducted at market value and approved by the PCC. The trustee did not participate in the decision.

At the year end, £2,840 had been paid in advance to the construction company for services to be provided in the following year and is included in prepayments.