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2025-12-31-accounts

THE PARISH OF ST THOMAS, MELLOR

ANNUAL REPORT AND FINANCIAL STATEMENTS

For the year ended 31 December 2025

The Parochial Church Council of the Ecclesias�cal Parish of Mellor

REGISTERED CHARITY NUMBER 1130414

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR

CONTENTS OF THE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees’ Annual Report 4-12
Independent Examiner’s Report 13
Statement of Financial Ac�vi�es 14
Balance Sheet 15
Notes to Financial Statements 16 – 24

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Administra�ve Informa�on

The Mellor Centre, Church Road, Mellor SK6 5LX

PRINCIPAL OFFICE COUNCIL MEMBERS Incumbent Rev Andrew Tawn

Churchwardens

Deputy Churchwarden

Representa�ve on the Diocesan Synod Representa�ves on the Deanery Synod

Elected PCC Members

Co-Opted PCC Members

Alex Eggeman Mary Heijbroek Rachel Howling un�l May 2025 Carol Langford from May 2025 Mary Heijbroek

Judith Shiel Mary Heijbroek Julie Ellio� Ian Dayes Alison Dowdeswell (Un�l May 2025) Julie Ellio� (Hon. Secretary) Richard Ellio� (Hon. Treasurer) Kate Higgins (Un�l May 2025) David Horsfall (Un�l May 2025) Rachel Howling Sylvia Knight Carol Langford (From May 2025) Anthony Langford (From May 2025) Kathryn Maxwell (Un�l May 2025) Emma Wilson (Parish Safeguarding Officer) Sian Yeowell Carol Langford (Co-opted October 2024 un�l May 2025) Angie Stanton (Co-opted May 2024)

BANKERS

NatWest, 10 Underbank, STOCKPORT SK1 1LL

INDEPENDENT EXAMINER

Katherine Sco�, BA(Hons) FCA 1, Landseer Drive, Marple Bridge, Stockport SK6 5BL

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Trustees’ Annual Report and Accounts for the Parochial Church Council of St Thomas’ Church, Mellor, for the year ending 31 December 2025

Principal Aims and Purposes

St.Thomas’ Parochial Church Council (PCC) has the responsibility of coopera�ng with the incumbent, in promo�ng in the ecclesias�cal parish, the whole mission of the Church, pastoral, evangelis�c, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Thomas’ Church and of the Mellor Centre complex.

The PCC is commi�ed to enabling as many people as possible to worship at our church and to become part of our parish community at St Thomas. The PCC maintains an overview of worship throughout the parish and makes sugges�ons on how our services can involve the many groups that live within our parish. Our services and worship put faith into prac�ce through prayer and scripture, music and sacrament.

Objec�ves and Ac�vi�es

When planning our ac�vi�es for the year, we have considered the Charity Commission’s guidance on public benefit and, in par�cular, the supplementary guidance on chari�es for the advancement of religion. In par�cular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the Church of St. Thomas and the Mellor Centre.

Achievements and Performance

2025 was a busy year for our Church and following the disrup�on of the Covid Pandemic in 2020 – 22 and under the guidance of our incumbent Rev’d Andrew Tawn appointed in July 2023, we were able to plan for the future with confidence. During the year we were able to con�nue with our regular pa�ern of worship and hold the tradi�onal pa�ern of social and community ac�vi�es. We were also able to introduce a number new ini�a�ves aimed at increasing our outreach into the local community.

We welcomed a number of new regular worshippers to our church while sadly also losing some long standing members of our regular congrega�on.

Notable ini�a�ves in 2025 included:

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Deanery Synod

Three members of the electoral roll sit on the Deanery Synod.

This provides the parish with an important link between the parish and the wider structures of the church.

Churches together in Marple area

St Thomas’, Mellor con�nues as an ac�ve member of Churches Together in Marple and members of the congrega�on a�end joint services and events throughout the Marple area.

In 2025 our churches par�cipated in a Good Friday pilgrimage walk to the cross on Cobden Edge and St. Thomas hosted the Easter morning ecumenical Dawn Service and breakfast in the Mellor Centre, a�ended by around 45 people.

Worship and Prayer

Our normal pa�ern of services con�nued throughout 2025. This included a said communion service at 8.30 and a sung Parish Communion service at 10am every Sunday and a said communion service on Wednesday mornings. An evening service also takes place every Sunday with this a service of Evening Prayer on three Sundays each month and a Choral Evensong once a month.

During 2025 we lost a number of members of our ministry team. Rev’d Anne Hyde moved to Scotland, Rev’d Giselle Rusted was appointed as the incumbent in Whaley Bridge and Dave Shercliff re�red from his posi�on as Reader. Rev’d Angie Stanton was also unavailable to take services for a period in 2025 while she waited for surgery. The PCC are very grateful to both Anne, Giselle and Dave for their input and commitment to the life of St Thomas’ while they were with us and are very pleased that Angie is now available to take services once again.

During the 10am service there are regular ac�vi�es planned for the children in the congrega�on in the church vestry. These ac�vi�es o�en link to the themes being explored by the adult members of the congrega�on and the children o�en share their work during the service. During 2025 there were a number of occasions when the children led services in what were termed “extraordinary �me” services and prepara�on for these services took place in the previous weeks’ vestry groups.

We are grateful to the Live Streaming Team who have enabled our services to be made available online to those in our wider community who are unable to a�end Church. We know that this service is par�cularly welcomed by those who are housebound and unable to visit St Thomas’. The online services have also been accessed by residents of Mellor Nook, our local care home. A dedicated team of people have worked to con�nually improve the quality of

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the live streaming as we feel as a community that it is important to try to reach as many people as possible in their homes and to support people through daily prayer and also regular Sunday worship.

We held an All Souls’ service in church in November to remember the departed, which was well a�ended. We also held the tradi�onal Advent and Nine Lessons and Carol services and two crib services on Christmas Eve aimed at children and young people. Our Easter and Christmas services were very well a�ended.

We have been keeping in regular contact with people we know have not been accessing services online via phone calls and cards. Our prayer team have been producing seasonal prayer resources which have been delivered to people around the parish and also Mellor Nook Care home.

Seasonal prayer resources have been available for people to take away to use at home. People have le� messages of thanks that they are able to go into church and spend �me in prayer. Many thanks to the team of volunteers who have decorated the Church with flowers and to the Flower Group who have made the church so especially beau�ful for Easter, Harvest Fes�val, Remembrance and Christmas.

in prayer.

Also, since October 2021 we have also been developing, on the second Sunday evening of each month, a Contempla�ve Evening Prayer Service which meets in the Mellor Centre. Thanks go to all the team involved for their ideas and crea�vity and for offering a welcome breathing space.

It has been a pleasure to con�nue to welcome bap�sm families. Our thanks go to Catherine Starling who has been an invaluable support in contac�ng bap�sm families before and a�er bap�sm services.

We also had the pleasure of welcoming wedding couples and their families and friends into church to celebrate their weddings. Thank you to Margaret Lowe and the weddings team for helping to make each wedding day very special for couples.

Over the last year we have been suppor�ng families who have experienced bereavement. Many thanks to Judith Shiel and Margaret Leng who are our Bereavement team and have been keeping in touch with families a�er the funeral service via phone calls and sending out cards.

We have con�nued as ac�ve members of Churches Together in Marple, an interdenomina�onal network of local churches. Members of St Thomas’ a�end services and events promoted by the network and on Easter Day we host an annual daybreak Communion Service, followed by breakfast in the Mellor Centre.

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Our ac�ve Toddler Group has con�nued to meet throughout the year. Thank you to Helen Kennedy for con�nuing the Toddlers Group and to all the members of the team for making Toddlers such an enjoyable experience for many young children and their carers.

Regular Messy Church sessions were held throughout the year which were very popular and a�racted new people to St Thomas’ and the Mellor Centre.

Many thanks also go to Margaret Williams and Julia Mann, editors of our Outlook Parish Magazine which has been produced throughout the year. Thank you to the team of people who produce the booklet and who have distributed it around the parish. Many people who are unable to leave their homes for whatever reason have greatly appreciated receiving the magazine, seeing a friendly face and keeping in touch with the life of the church.

were supported by family, friends and members of the congrega�on. Many thanks to Dr Tom Howling and all the choir for bringing this all together.

In 2022 we formally applied to become members of the Inclusive Church Network. Our applica�on was accepted and since then we have been exploring what being an Inclusive Church means for us at St Thomas Church.

Pastoral Support

Many thanks to the members of our pastoral team who have been keeping in touch with people around the parish through visits and phone calls. Throughout the year prayer packs have been delivered to people who are unable to access online services and/or unable to leave their homes.

At Christmas �me our bap�sm families received a Christmas story book and a Christmas card and on Valen�ne’s Day our wedding couples received a card from St Thomas’ Church to let them know that they were all in our thoughts and prayers.

Many thanks to all who a�end our growing Knit and Na�er group on Thursday mornings and to Catherine Starling and Maggie Williams who organise this. This is a very popular group who offer friendship and kind advice to all would be kni�ers.

Charitable Fundraising

Some members of the congrega�on have con�nued to support our nominated chari�es by planned regular giving to our restricted charity fund. The chari�es supported in 2025 were Mission for Seafarers, The Chris�e, Oxfam GB, Médecins sans Fron�ères (MSF) and Mar�n House. A special collec�on for The Wellspring was arranged. In addi�on a very successful concert organized by Oscar Qualter took place which raised funds for Target Ovarian Cancer. At Harvest 2025 gi�s of �ns and other non-perishable foods were donated to Wellspring and during Advent people donated toys to help support the work of Wood Street Mission in Manchester.

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Other Fundraising Ac�vi�es

In June 2025 we were able to hold a very successful Church Fête. This also coincided with the Mellor Well Dressing. The fête was very popular and on the same day an evening event was held with local bands performing. Many thanks to all the people involved in organising and bringing all these events together.

Church Buildings /Graveyard

Many thanks to the teams of people who help maintain our church buildings and the graveyards. The churchyard has needed extra care over the last year and thanks goes out to the graveyard maintenance team for all your help in trying to keep on top of the care of the graveyard.

Thanks go in par�cular to William Heijbroek, David Horsfall and the rest of the Church fabric team for the �me and effort they have given to plan further improvements to the Church porch and work to improve fire safety and all the other o�en unseen jobs needed to keep the church building in good repair.

replacement window was installed in 2025 and we are very pleased with the high quality of the work to repair this.

Health and Safety

of the church, churchyard and Mellor Centre. During most of 2025 Ian Dayes was our Health and Safety Officer and reports regularly to the PCC

Safeguarding Children and Vulnerable Adults

The PCC has complied with the duty under sec�on 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). Emma Wilson is the Parish Safeguarding Officer (PSO) and has a�ended a Diocesan training course on good safeguarding procedure and prac�ce. The PSO is a member of the PCC and reports to the PCC at each mee�ng. All office holders and PCC members are required to undertake the appropriate level of safeguarding training. A report on systems and procedures is given to the PCC annually. This includes ensuring that any organisa�on or group that uses our premises has in place proper policies and procedures.

Financial Overview

The PCC works to Financial Regula�ons which set out arrangements for the approval of expenditure and repor�ng arrangements. The systems of internal control, reviewed this year and set out in the Regula�ons, are designed to provide reasonable but not absolute assurance against material misstatement or loss.

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The PCC set a budget for the year for the general fund with an expected surplus of £8,980. This was based on op�mis�c assump�ons regarding the level of regular giving and of net profit from the fete and took into account expected cost increases for oil, electricity and salaries.

The Parish Share that was requested by the diocese was £88,619 which was higher than in 2024 The reduc�ons in the level of Parish Share paid over 2021, 2022 and 2023 means that, in common with many other parishes, St Thomas’ has a debt to the diocese.

year and reviewed the posi�on in July. From that date un�l December it was decided to pay the amount requested by the diocese. This meant that we paid a total of £85,606 to the diocese in 2025.

Decisions regarding the level of parish share paid in the years following the Covid pandemic were taken to strike a balance between, on the one hand, making as full a contribu�on as possible to suppor�ng the work of the Church across the diocese while on the other, also ensuring that its long term financial posi�on is sustainable. During these years we con�nued to pay Parish Share at a level that meant that St Thomas’ con�nued to make a net contribu�on to the diocese and this was the case again in 2025.

Posi�on at Year End

from the previous year. Deprecia�on (on the cost of the work carried out on the Mellor Centre Building) in the no�onal value of the Mellor Centre building was compensated for by a surplus on the general fund and interest received (interest rate on CBF at 4.02%). There was though a decrease in the value of shareholdings. Before transfers, the statements show an overall deficit of £1,782 on unrestricted funds, which includes a surplus of £5,575 on the general fund and a deficit of £7,357 on the Mellor Centre designated fund.

A transfer was made from the Friends of Mellor Parish Centre to Parish Centre designated fund to meet the deficit and a transfer of £1,137 (represen�ng 30% of total funds raised, from the Rose Queen Fund) increased the surplus of the general fund to £6,712 leaving £41,452 in unrestricted reserves. The PCC policy on reserves is to hold between three and six months of unrestricted expenditure (General Fund and Parish Centre Fund expenditure combined). On this basis reserves should be between £41,071 and £82143, based on levels of expenditure in 2025.

Unrestricted Funds

General Fund: Income

Income from regular giving stood at £51,361 compared to £53,624 in 2024. Open plate collec�ons, including those at weddings funerals and bap�sms stood at £5,960 compared to £4,880 in 2023. Dona�ons from individuals at £8,654 were £2,855 lower than in 2024 Regular dona�ons to church con�nue to be received through the card reader situated in church.

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The Church received a generous legacy to the total value of £10,000 during the year from the estate of Ian Hamilton, a long standing church member. Tax recoverable through Gi� Aid on eligible giving represents a significant component of income and amounted to £14,866 in 2025. The annual fête held in June was very well a�ended and raised £18,700 on the day with a net profit, a�er expenses, of £13,292. Income from fees from weddings and funerals stood at £7,354.

General Fund : Expenditure

The Parish Share represents the largest single element of the PCC’s expenditure. The requested level of Parish Share stood at £88,619 which represented an increase of around £6,000 on 2024. Church running costs also increased during the year by about £1,500.

Designated Fund:

The Mellor Centre: The Centre’s le�ngs income rose during the year to a total of £27,319, around £1,000 higher than in 2024 and con�nuing to benefit from a long term let of office space. Overall the Mellor Centre had an opera�ng deficit of £7,356 which was met by a transfer from the Friends of Mellor Parish Centre of £7,056 and a transfer of £300 from the Toddlers Group.

Restricted Funds

The Friends of The Mellor Centre these and income from subscrip�ons, dona�ons (including a generous dona�on from Mellor Open Gardens), bank interest and gi� aid amounted to £18,664. A�er the transfer to the Parish Centre designated fund, the fund ended the year at £38,161.

Charity Fund: The PCC agreed to roll over for another year those chari�es which were chosen for support in 2024. The following chari�es were therefore supported in 2025: Mission to Seafarers, The Chris�e, Oxfam GB, Médecins sans Fron�ères (MSF) and Mar�n House . With tax recoverable on Gi� Aid a total of £1,064 was shared between the chari�es.

A fund was established in 2022 to support the purchase, installa�on and maintenance of a defibrillator to serve the Mellor Centre and the Church. This was installed in 2022. At the end of 2025 the Fund has a balance of £274 to support the machine’s future maintenance costs.

Organ Fund: The regular tuning and maintenance of the organ took place and £250 was spent on organ maintenance during 2025. Following the PCC’s decision in 2021 to allocate £15,000 from Margaret Mya�’s legacy, to a fund to support the upkeep of the organ in accordance her wishes, there is a balance of £17,077 in the fund.

Organ Scholar Fund: Pilling Trust to support our organ scholars. £3,600 was received in 2023 suppor�ng Nathan Monk and Eleanor Rosser over a three year period. The PCC is very grateful for this contribu�on to the musical life of the Church. The Fund held £650 at year end.

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Moor End Sunday School Fund: Funds were used for costs associated with children’s ac�vi�es, educa�on and mission. Contribu�ons were made to support some costs of the choir visits. A propor�on of the salary of the Director of Music, Tom Howling, is also funded by the Moor End Sunday School Fund. The value of the shares held in the fund decreased by £4,000 during the year and the total fund value at year end was £95,897.

Choir Fund: The choir had a busy year and, as well as suppor�ng the church’s worship every week they also presented concerts and toured to Barcelona in August. Overall income exceeded expenditure during the year and the Choir fund had a closing balance of £6,074 at the end of the year.

Churchyard Fund: Income to the Churchyard Fund equalled expenditure and the cash funds held ended at £11,325. This figure incorporates the dona�on in memory of Ann Hearle which is being used to improve safety and accessibility of the churchyard. Share value decreased by 4.00% to £18,779 meaning the overall fund value is £30,105.

Church Building Fund : Regular dona�ons and contribu�ons from the Patrons including Gi� Aid this year amounted to £3,180. Interest accrued amounted to £875. Therefore, a�er expenditure of £2,612, the overall the value of the church building fund increased by £1,443 to £22,592 during the year.

Women’s Evening Fellowship (WEF): The WEF held a full programme of well a�ended events during 2024. In total £5,531 was raised and £4,389 disbursed, including a grant of £2,300 to Francis House. At the Year end the WEF fund held £2,985.

Toddlers: The Toddlers Group met regularly throughout the year and was well a�ended. Income from subs amounted to £1,340 during 2025 and expenditure was £1,136. A dona�on of £300 was made to the Parish Centre at the end of the year which contributed to reducing the centre’s opera�ng cost deficit.

Investment Policy

It is the policy of the PCC to invest funds in ethical sources and to minimize investment risk. Accordingly, surplus funds are invested with the CBF Church of England Funds based in London.

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The Parochial Church Council forms the Board of Trustees of St Thomas’ Church, Mellor and is responsible for the overall governance of the charity including the approval of any expenditure. The churchwardens, who are also trustees, have the legal ownership of all the moveable furniture and ornaments of the church. The Parochial Church Council is part of the Chadkirk Deanery in the Diocese of Chester and the Province of York.

The PCC is a Registered Charity, number 1130414. The elected trustees are appointed by the Annual Parochial Church Mee�ng (the APCM) to which all persons on the Electoral Roll are

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invited and are en�tled to vote. The APCM also appoints representa�ves on Deanery Synod for 3 years; they also serve on the PCC as trustees. Deanery Synod appoints representa�ves on Diocesan Synod, who also serve on the PCC as trustees. An Annual Mee�ng to elect churchwardens is also held and the two churchwardens elected; the vicar and lay readers also serve on the PCC as trustees.

Churchwardens are elected annually and other trustees are normally appointed for three years except when filling vacancies for part-expired terms. Trustees can be re-elected for a second three-year term but may not serve more than two consecu�ve three-year terms. Up to two trustees may be co-opted for the period to the next Annual Parochial Church Mee�ng, or for part of that period.

The PCC members are responsible for making decisions on all ma�ers of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. All new trustees are inducted into the work of the Parochial Church Council by exis�ng members.

During the year 2025 the PCC met on ten occasions. These mee�ngs are held in the Mellor Centre with arrangements made for those members, who are unable to a�end a par�cular mee�ng in person, to join by Zoom.

Statement of Trustees’ Responsibili�es and Governance

statements in accordance with applicable law and generally accepted Accoun�ng Prac�ce. In preparing these financial statements the trustees should follow best prac�ce and:

The trustees are responsible for keeping proper accoun�ng records which are such as to disclose, with reasonable accuracy, the financial posi�on of the charity at any �me and enable them as trustees to ensure that the financial statements comply with charity law. The trustees are also responsible for safeguarding the charity’s assets and ensuring their proper applica�on in accordance with Charity Law, and hence for taking reasonable steps for the preven�on and detec�on of error, fraud and other irregulari�es.

This Annual Report was approved by the PCC on 27[th] April 2025.

Reverend Andrew Tawn Chair of Mellor PCC

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR

I report on the accounts for the year ended 31 December 2025 set out on pages 15-25.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’, and the report is limited to those matters set out in the statements below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Katherine Scott BA (Hons) FCA 1 Landseer Drive Marple Bridge Stockport Cheshire SK6 5BL

Date: …………………………

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR

Statement of Financial Activities at 31 December 2025

at 31 December 2025
Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
Total
funds
Prior
year
total
funds
Receipts
Donations and legacies
Other trading activities
Investments
Income from charitable activities
Other income
Total income
Payments
Raising funds
Expenditure on charitable activities
Other expenditure
Total expenditure
Net income / (expenditure)
resources before transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Gains/losses on investment assets
Gains on revaluation, fixed assets,
charity's own use
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 90,136
955
20,588
- 111,679
106,280
29,622
664
14,988
-
45,275
45,304
1,699
-
6,371
-
8,071
8,528
7,438
27,318
11,706
-
46,463
69,299
4,671
-
1,340
-
6,011
4,077
133,568
28,938
54,994
- 217,500
233,489
6,863
18,151
6,249
-
31,264
30,342
119,412
619
30,308
- 150,340
170,422
1,716
17,523
7,395
-
26,636
25,885
127,992
36,294
43,953
- 208,240
226,649
5,575
(7,357)
11,041
-
9,259
6,839
1,137 7,356 - - 8,493 14,552
- - (8,494) - (8,494) (14,553)
-
-
(4,776)
-
(4,776)
2,672
-
-
-
-
-
-
6,712
-
(2,229)
-
4,484
9,512
34,739
-
384,537
- 419,277
409,764
41,452
-
382,309
- 423,761
419,277

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR

Balance Sheet

at 31 December 2025

Class and code
Description		 As at
31/12/2025
As at
31/12/2024
Fixed assets
6431
Parish Centre
Total Fixed assets
Current assets
6501
Nat West Current Account
6502
Nat West Fees Account
6503
Nat West Lettings Account
6504
Mellor Choir Account
6505
Friends of Mellor Parish Centre
6508
Mellor Church Women's Evening Fellowship
6509
NatWest Charity Fund
6510
CCLA (CBF) deposit account
6515
Moor End Sunday School Fund Deposit
6516
Moor End Trust Income Shares
6526
Churchyard Income Shares
6590
Cash in hand
Z05
Accounts Receivable
Total Current assets
Liabilities
6601
Loans received
6699
Agency collections
Z04
Accounts Payable
Total Liabilities
Net Asset surplus (deficit)
Reserves
Excess/(deficit) to date
Z01
Starting balances
Z02
Other gains/(losses)
Z03
Gains/(losses) own use
Total Reserves
Represented by Funds
General (Unrestricted)
Designated
Restricted
Total		 163,927
171,287
163,927
171,287
14,574
8,649
1,223
3,398
1,897
2,201
5,666
5,645
1,441
556
2,751
4,285
(47)
(42)
112,553
101,302
395
3,519
95,896
99,890
18,799
19,561
703
1,289
5,400
6,431
261,236
256,689
-
6,959
460
1,351
942
388
1,402
8,699
423,761
419,277
9,259
(27,093)
419,277
443,696
(4,776)
2,672
-
-
423,781
419,277
41,452
34,739
-
-
382,329
384,537
423,781
419,277

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

Basis of prepara�on

prepared under the Chari�es Act 2011 and in accordance with the Church Accoun�ng Regula�ons 2006 governing the individual accounts of PCCs, and with the Regula�ons’ ‘true and fair view’ provisions, prepared under FRS 102 (2015) as the applicable Accoun�ng Standards and the 2015 version of the Statement of Recommended Prac�ce, Accoun�ng and Repor�ng by Chari�es (SORP (FRS 102)).

Accoun�ng conven�on

of investments which are included at market value.

Incoming resources

Voluntary income and capital sources

Collec�ons are recognised when received by or on behalf of the PCC. Planned giving receivable under Gi� Aid is recognised only when received. Income tax recoverable on Gi� Aid dona�ons is recognised when the income is capitalised. Grants and legacies to the PCC are accounted for as soon as the PCC is no�fied of its legal en�tlement, the amount due is quan�fiable and its ul�mate receipt by the PCC is reasonably certain. Sales of books and magazines from the church bookstall are accounted for gross.

Other income

Rental income from the le�ng of church premises is capitalised when rental is due.

Income from investments

Dividends are accounted for when due and payable. Interest en�tlements are accounted for as they accrue.

Gains and losses on investments

Realised gains or losses are capitalised when investments are sold. Unrealised gains or losses are accounted for on revalua�on of investments on 31 December.

Resources expended

aggregate all cost related to the category. Where costs cannot be directly a�ributed to headings, they have been allocated to ac�vi�es on a basis consistent with the use of resources.

16

Ac�vi�es directly rela�ng to the work of the church

The diocesan parish share is accounted for when due. Any parish share unpaid at 31 December is provided for in these accounts as an opera�onal (though not a legal) liability and is shown as a creditor in the balance sheet. Grants offered subject to condi�ons which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Consecrated property and moveable Church furnishings

Chari�es Act 1993.

Moveable church furnishings held by the vicar and churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church’s inventory which can be inspected (at any reasonable �me). For inalienable property acquired prior to 2000 there is insufficient cost informa�on available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2000 have been capitalised and depreciated in the accounts over their currently an�cipated useful economic life (ini�ally over fi�y years) on a straight line basis. The 2009 improvements to the car park are being depreciated over their an�cipated useful economic life of ten years.

£1,000 or on the repair of moveable church furnishings acquired before 1 July 2000 is wri�en off.

Equipment used within the church premises is depreciated on a straight line basis over four years. Individual items of £1,000 or less are wri�en off when the asset is acquired.

Investments

Investments are included at cost or market value at 31 December.

Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provisions for amounts that may prove uncollectable. Short term deposits include cash held on deposit with the CBF Church of England Funds or at the bank.

Taxa�on

The charity is exempt from tax on its charitable ac�vi�es.

Fund accoun�ng

Unrestricted funds represent the funds of the PCC that are not subject to any restric�ons regarding their use and are available for applica�on on the general purposes of the PCC.

Restricted funds can only be used for par�cular restricted purposes within the objects of the charity. Restric�ons arise when specified by the donor or when funds are raised for par�cular restricted purposes.

The accounts include all transac�ons, assets and liabili�es for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affilia�on to another body or those that are informal gatherings of church members.

17

2. Statement of Assets and Liabilities

Class and nominal code General Designated Restricted Endowment Total Last year

Fixed Asset - Tangible Assets
Parish Centre - - 163,927 - 163,927 171,287
Total - - 163,927 **- ** 163,927 171,287
Current Asset - Cash At Bank And In Hand
Nat West Current Account 523 (860) 14,909 - 14,574 8,649
Nat West Fees Account (6,438) - 7,660 - 1,223 3,398
Nat West Lettings Account - 1,427 470 - 1,897 2,201
Mellor Choir Account - - 5,666 - 5,666 5,645
Friends of Mellor Parish Centre - - 1,441 - 1,441 556
Mellor Church Women's
Evening Fellowship		 - - 2,751 - 2,751 4,285
NatWest Charity Fund - - (47) - (47) (42)
CCLA (CBF) deposit account 43,331 - 69,221 - 112,553 101,302
Moor End Sunday School Fund
Deposit		 2 - 392 - 395 3,519
Cash in hand 70 (36) 668 - 703 1,289
Total 37,489 533 103,136 **- ** 141,159 130,806
Current Asset - Debtors
Accounts Receivable 4,304 67 1,028 - 5,400 6,431
Total 4,304 67 1,028 - 5,400 6,431
Current Asset - Investments
Moor End Trust Income Shares - - 95,896 - 95,896 99,890
Churchyard Income Shares - - 18,779 - 18,779 19,561
Total - - 114,676 **- ** 114,676 119,451
Liability - Agency Accounts
Agency collections - - 460 - 460 1,351
Total - - 460 - 460 1,351
Liability - Creditors: Amounts Falling Due In One Year
Loans received 149 (150) - - - 6,959
Accounts Payable 192 749 - - 942 388
Total 341 600 - - 942 7,348
Net total assets 41,452 - 382,309 **- ** 423,761 419,277
Represented by
General (Unrestricted) 41,452 - - - 41,452 34,739
Restricted - Choir - - 6,074 - 6,074 5,667
Restricted - Church Building - - 22,592 - 22,592 21,149
Restricted - ChurchYard - - 30,105 - 30,105 30,887
Restricted - Defibrillator - - 274 - 274 756
Restricted - Friends of Mellor
Centre		 - - 38,161 - 38,161 26,554
Restricted - Flower Group - - 535 - 535 552
Restricted - Moor End - - 97,820 - 97,820 103,317
Restricted - Organ - - 17,077 - 17,077 16,629
Restricted - Organ Scholar - - 650 - 650 1,600
Restricted - PC Building - - 163,927 - 163,927 171,287
Restricted - Rose Queen - - 1,346 - 1,346 980
Restricted - Toddler Group - - 757 - 757 854
Restricted – Ukraine Appeal - - 2 - 2 2
Restricted – WEF - - 2,985 - 2,985 4,297
Total 41,452 - 382,309 **- ** 423,761 419,277

18

2. Analysis of Income and Expenditure

Total

Total
Unrestricted Designated Restricted Endowment
This
year
Last
year
RECEIPTS
Donations and legacies
Regular Giving
50,411
-
950
-
51,361
53,624
Plate collections
4,793
-
-
-
4,793
4,765
Tax recoverable on Gift Aid
14,866
192
1,144
-
16,202
18,003
Collections at
weddings/funerals/baptism
1,167
-
-
-
1,167
715
Donations individuals
8,653
763
2,193
-
11,610
14,875
Patrons Scheme
-
-
950
-
950
1,490
Donations Charity Fund
-
-
850
-
850
1,008
Donations organisations
-
-
11,880
-
11,880
280
Church box
244
-
-
-
244
19
Legacies
10,000
-
-
-
10,000
8,943
Subscriptions
-
-
2,620
-
2,620
2,556
Donations and legacies Totals
90,136
955
20,588
-
111,679
106,280
Other trading activities
Fund-raising
2,893
369
13,878
-
17,142
18,590
Fete
18,699
-
-
-
18,699
16,466
Magazine - sales
4,704
-
-
-
4,704
4,873
Magazine - advertising
3,245
-
-
-
3,245
3,995
Publications - income from sales
80
-
-
-
80
121
Parish Centre - fund raising
-
294
1,110
-
1,404
1,256
Other trading activities Totals
29,622
664
14,988
-
45,275
45,304
Investments
Investment income - dividends
-
-
3,319
-
3,319
3,241
Bank and building society interest
1,699
-
3,052
-
4,752
5,286
Investments Totals
1,699
-
6,371
-
8,071
8,528
Income from charitable activities
Income from Parish Office activities
84
-
-
-
84
59
Fees for weddings/funerals/burials
7,354
-
-
-
7,354
10,582
Income from choir activities
-
-
11,706
-
11,706
32,284
Parish Centre - regular letting
-
18,519
-
-
18,519
20,434
Parish Centre- occasional letting
-
6,298
-
-
6,298
4,239
Parish Centre - wedding letting
-
2,500
-
-
2,500
1,700
Income from charitable activities
Totals
7,438
27,318
11,706
-
46,463
69,299
Other income
Recurring grants
-
-
-
-
-
600
Children - Edale trip
1,660
-
-
-
1,660
1,185
Children's Work
-
-
1,340
-
1,340
-
Insurance claims
1,347
-
-
-
1,347
710
Re-imbursement of Vicarage Oil
1,663
-
-
-
1,663
1,582
Other income Totals
4,671
-
1,340
-
6,011
4,077
Receipts Grand totals
133,568
28,938
54,994
- 217,500
233,489		 50,411
-
950
-
51,361
53,624
4,793
-
-
-
4,793
4,765
14,866
192
1,144
-
16,202
18,003
1,167
-
-
-
1,167
715
8,653
763
2,193
-
11,610
14,875
-
-
950
-
950
1,490
-
-
850
-
850
1,008
-
-
11,880
-
11,880
280
244
-
-
-
244
19
10,000
-
-
-
10,000
8,943
-
-
2,620
-
2,620
2,556

90,136
955
20,588
-
111,679
106,280
2,893
369
13,878
-
17,142
18,590
18,699
-
-
-
18,699
16,466
4,704
-
-
-
4,704
4,873
3,245
-
-
-
3,245
3,995
80
-
-
-
80
121
-
294
1,110
-
1,404
1,256

29,622
664
14,988
-
45,275
45,304
-
-
3,319
-
3,319
3,241
1,699
-
3,052
-
4,752
5,286

1,699
-
6,371
-
8,071
8,528
-
-
-
-
-
600
1,660
-
-
-
1,660
1,185
-
-
1,340
-
1,340
-
1,347
-
-
-
1,347
710
1,663
-
-
-
1,663
1,582

4,671
-
1,340
-
6,011
4,077

133,568
28,938
54,994
- 217,500
233,489

19

PAYMENTS
Raising funds
Fundraising expenses 1,455 - 5,695 - 7,151 6,175
Fete expenses 5,408 - - - 5,408 5,795
Parish Centre - oil - 2,215 - - 2,215 1,864
Parish Centre - electricity - 2,594 - - 2,594 3,121
Parish Centre - insurance - 2,786 - - 2,786 2,737
Parish Centre - maintenance - 10,123 553 - 10,677 10,319
Parish Centre - water - 430 - - 430 328
Raising funds Totals 6,863 18,151 6,249 - 31,264 30,342
Expenditure on charitable activities
Church - water 113 - - - 113 109
Church - oil 1,587 - - - 1,587 1,473
Church - electric 885 - - - 885 1,211
Church - heating maintenance 341 - - - 341 -
Church - electrical maintenance - - - - - 361
Church - other maintenance 571 - 2,612 - 3,183 3,102
Church - waste removal - - - - - -
Church - churchyard maintenance 11 - 1,018 - 1,029 149
Church - fire safety 107 - - - 107 233
Church - cleaning costs - - - - - -
Church - window cleaning 110 - - - 110 110
Church - insurance 2,677 - - - 2,677 2,630
Church - sundry fees 265 - - - 265 1,379
Church - Faculties and New
Building work		 446 - - - 446 -
Office - Stationery 1,667 - - - 1,667 1,125
Office - Postage 40 - - - 40 -
Office - Photocopier 4,264 - - - 4,264 4,313
Office - IT 676 60 - - 736 2,192
Office - Website 401 - - - 401 164
Office - other support goods 28 - - - 28 29
Office - telephone and broadband 945 - - - 945 696
Salaries 8,678 - 1,510 - 10,189 9,527
Giving to missionary societies - - 212 - 212 241
Giving - relief and development - - 425 - 425 482
Secular charities - - 5,428 - 5,428 3,138
Clergy routine expenses (travel
etc)		 689 - 111 - 800 813
Clergy one-off expenses 210 - 183 - 394 -
Vicarage - Council Tax 4,103 - - - 4,103 4,033
Vicarage - Water 732 - - - 732 599
Vicarage - maintenance and other - - - - - 537
Governance costs 120 - - - 120 62
Education and training - volunteers 132 - - - 132 -
Depreciation - - - - - 7,360
Accountancy - - - - - -
Children - Vestry Venturers - - (104) - (104) -
Messy Church - - - - - 94
Children - Edale - - 1,664 - 1,664 2,420
Children - Children's work - other - - 1,167 - 1,167 1,754
Organ Maintenance and Repair - - 250 - 250 250
Choir Fees 644 - - - 644 611
Choir - Medals, Ribbons, Awards - - 61 - 61 383
Choir Expenditure - - 14,362 - 14,362 31,842

20

Mission - goods and services 1,850 - - - 1,850 -
Mission - Christmas Cards - - - - - 71
Churches Together and Deanery - - - - - 159
Worship - Service books etc. - - - - - 59
Worship - Candles, wine, wafers 350 - - - 350 197
Worship - flowers, palms, etc 159 - 452 - 612 547
Church Music Licences 661 - - - 661 780
Worship - other expenses 278 - - - 278 521
Worship - food and drink 74 - - - 74 159
Worship - other consumables - - - - - 54
Payment to visiting priests (90) - - - (90) 297
Parish share 85,605 - - - 85,605 82,520
Magazine - production 68 - - - 68 -
Organ Scholar - - 950 - 950 1,200
Parish Centre - Licences - 559 - - 559 417
Expenditure on charitable
activities Totals		 119,412 619 30,308 **- ** 150,340 170,422
Other expenditure
Vicarage Oil (to be re- funded) 1,663 - - - 1,663 1,135
Bank Charges 52 - 35 - 88 123
Parish Centre – Electrical
Maintenance		 - 331 - - 331 111
Parish Centre - heating
maintenance		 - 592 - - 592 9,112
Parish Centre - salaries - 14,576 - - 14,576 13,725
Parish Centre - cleaning - 357 - - 357 647
Parish Centre - window cleaning - 220 - - 220 220
Parish Centre- fire safety - 1,349 - - 1,349 810
Parish Centre - IT - 37 - - 37 -
Parish Centre - other support costs - 59 7,360 - 7,419 -
Other expenditure Totals 1,716 17,523 7,395 - 26,636 25,885
Payments Grand totals 127,992 36,294 43,953 **- ** 208,240 226,649

21

3. TANGIBLE FIXED ASSETS




Cost
At 1 January 2025 and 31 December 2025
Deprecia�on
At 1 January 2025
Charge for year
At 31 December 2025
Net Book Value
At 1 January 2025

At 31 December 2025
 Freehold
Property
£
327,065

155,778

7,360
163,138
171,287

163,927		 Fixtures and Totals
Fi�ngs
£ £
46,068
373,133
46,068
201,846
-
7,360
46,068
209,206
- 171,287
-
163,927

4. CHARTABLE GIVING 2025

4(a) Charity Fund

Five chari�es were chosen for support during the year 2025. Médecins sans Fron�ères; Emergency Trauma Care; The Chris�e; Oxfam UK; Mar�n House, and Mission to Seafarers. The total amount raised was as follows:


General dona�ons
Tax recoverable on Gi� Aid
 2025
£
850
214
1064

These funds were distributed equally at the Year End.

4(b) Grants to Charity from other restricted Funds:

Mellor Rose Queen: Demen�a Care £2,653 Women’s Evening Fellowship: Francis House £2,300

4(c) Special Collec�ons

Special Collec�ons are agency collec�ons and do not form part of the accounts.

Lent and Christmas Special Collections for the Wellspring raised £190 ‘Sacred Veil’ Concert in aid of Target Ovarian Cancer raised £1,381

22

5. Fund movement summary

Fund Opening Incoming Outgoing Transfers Gains/Losses Journals Closing

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Defib Fund| |Restricted|756|71|553|-|-|-|274| |Sub-totals|756|71|553|-|-|-|274| |FoMPC| |Restricted|26,554|20,316|1,652|(7,057)|-|-|38,161| |Sub-totals|26,554|20,316|1,652|(7,057)|-|-|38,161| |Mellor Flower Group| |Restricted|552|435|452|-|-|-|535| |Sub-totals|552|435|452|-|-|-|535| |Organ| |Restricted|16,629|697|250|-|-|-|17,077| |Sub-totals|16,629|697|250|-|-|-|17,077| |Organ Scholar| |Restricted|1,600|-|950|-|-|-|650| |Sub-totals|1,600|-|950|-|-|-|650| |Ukraine Appeal| |Restricted|2|-|-|-|-|-|2| |Sub-totals|2|-|-|-|-|-|2| |General| |Unrestricted|34,739|133,568|127,992|1,137|-|-|41,452| |Sub-totals|34,739|133,568|127,992|1,137|-|-|41,452| |ChurchBuild| |Restricted|21,149|4,055|2,612|-|-|-|22,592| |Sub-totals|21,149|4,055|2,612|-|-|-|22,592| |ChurchYard| |Restricted|30,887|1,017|1,018|-|-|(783)|30,105| |Sub-totals|30,887|1,017|1,018|-|-|(783)|30,105| |MoorEnd| |Restricted|103,317|2,954|4,458|-|-|(3,994)|97,820| |Sub-totals|103,317|2,954|4,458|-|-|(3,994)|97,820| |Charity| |Restricted|-|1,063|1,063|-|-|-|-| |Sub-totals|-|1,063|1,063|-|-|-|-| |ParishCentre| |-|-|-|-| |Designated|28,938|36,294|7,356| |Sub-totals|-|28,938|36,294|7,356|-|-|-| |PC Building| |Restricted|171,287|-|7,360|-|-|-|163,927| |Sub-totals|171,287|-|7,360|-|-|-|163,927| |Rose Queen| |Restricted|980|4,750|3,247|(1,138)|-|-|1,346| |Sub-totals|980|4,750|3,247|(1,138)|-|-|1,346| |Choir| |Restricted|5,667|13,777|13,370|-|-|-|6,074| |Sub-totals|5,667|13,777|13,370|-|-|-|6,074| |Toddlers| |Restricted|854|1,340|1,136|(300)|-|-|757| |Sub-totals|854|1,340|1,136|(300)|-|-|757| |WEF| |Restricted|4,297|4,514|5,827|-|-|-|2,985| |Sub-totals|4,297|4,514|5,827|-|-|-|2,985| |Totals|419,277|217,500|208,240|-|-|(4,776)|423,761|

----- End of picture text -----

23

6. FUND DETAILS

The PCC General Fund is unrestricted. Designated Funds are funds created by the PCC at its discretion.

Mellor Parish Centre (The Mellor Centre) is a designated fund.

The PCC has no endowment funds.

The restricted funds comprise:

Title of Fund

Purpose

Charity Fund Charity Donations Church Building Fund Maintenance of Church Churchyard Fund Maintenance of Churchyard Defibrillator Fund Funding a Defibrillator Friends of Mellor Parish Centre Fund Maintenance and Running of Centre Mellor Choir Fund Furtherance of choir activities Mellor Flower Group Provision of floral displays Mellor Rose Queen Fund Nominated Charity Mellor Toddler Group Parent and baby group activities Moor End Sunday School Income Fund Furtherance of Education Organ Fund Maintenance of Organ Organ Scholar Grant for organ scholar Parish Centre Building Fund Parish Centre building Ukraine Appeal Fund Donations to Ukraine Women’s Evening Fellowship General interest group

7. TRUSTEES REMUNERATION AND BENEFITS

Trustees’ expenses

Trustees are reimbursed for expense items incurred.

24