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2025-12-31-accounts

Charity Number 1130416

ANNUAL REPORT

&

FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL

For the year ended 31[st] December 2025

The Parochial Church Council of the Ecclesiastical Parish of All Saints’, Marple

The Parochial Church Council of the Ecclesiastical Parish of All Saints’, Marple

(Comprising: All Saints' Church, St Paul's Church and GLO)

Report of the Trustees for the year ended 31 December 2025

Aims and purposes

Three great aspirations lie at the heart of All Saints':

Meeting God

Wherever people find themselves on their own spiritual journey, we long to help them encounter God in a meaningful and life changing way. Our aim is to help seekers connect with God, to arouse interest in spiritual things amongst those who have never given much thought to God, and to encourage everyone to grow in relationship with Him.

Living Life

Our primary aim is to encourage people to follow Jesus. Jesus said, “I have come to bring life in all its fullness”. We want to help people experience more of His fullness by developing their relationship with Him and so we encourage this in our preaching on Sundays and in our Life Groups. Because we believe that the whole of life matters to God and that we are called to exercise positive influence for Jesus in every aspect of our lives, we work hard to resource one another in spheres such as relationships, parenting, work, social and community concern.

Growing Community

As a church we aspire that everyone has a place where they belong and a community that they can share life with. We are also serious about contributing positively to the life of our local community and seeing God’s life grow at the heart of that community. We seek therefore to share our faith with others naturally and practically.

Objectives and activities

Everything we do as a church is centred around three core purposes of giving people the opportunity to encounter Jesus, to follow Him in our daily lives and share with others our faith in Jesus. We do this by:

As a registered charity, we are careful to consider the Charity Commission’s guidance on public benefit, and particularly the specific guidance on charities for the advancement of religion. Our aims and purposes, achieved by way of the activities described above, enable people to live out their faith as part of our parish community.

2

Developments in 2025

Highlights for 2025 include:

We would like to thank the staff team, The CONNECT team, PCC and the church officers at St Paul’s, and retired clergy, for all the incredible hard work that has gone on in the Parish. We continue to remain incredibly thankful for all our staff team, PCC, Life Group leaders, children and youth workers, hospitality and welcoming teams and the many other people who work hard to support the ministry of the church, making All Saints’ Church and St Paul’s wonderful places to be part of.

We continue to run mentoring groups and line management sessions for all leaders in the church as we see their spiritual and leadership development as vital for the ongoing work of the church.

3

Plans for the future

The PCC and Staff team are committed to encouraging people of all ages to encounter, follow and share Jesus across our parish and stand with Chester Diocese in our mutual focus for reaching out with the Gospel in all its breadth and variety to the 20,000 people in Marple who don’t know Jesus. We are committed to reaching those people one person at a time and want to grow an invitational culture to all we do and are across All Saints’ parish.

Working with a national church initiative, FLOURISH, and in partnership with All Saints’ Primary School we are looking to sustain our new worshipping community and discipleship groups. With Flourish funding we continue to employ two part-time staff to support this work. In the coming year, we need to make decisions about whether we can continue to resource this work.

We will look to partner appropriately with SOUL City church who have planted in the Offerton area where GLO church used to minister.

In 2026 we are looking to develop two young leaders by offering them an internship.

Having achieved the A Rocha Bronze eco award we will look to make significant steps to achieve the A Rocha Silver award. We hope that this will continue to inspire our vision to plan both economically and environmentally for a sustainable future and we are ambitious to reach out with the gospel, whilst making our church building move towards net zero carbon emissions.

With our associate vicar Lesley Currie continuing in her secondment to Chester Diocese, consideration needs to be made for the level of clergy support needed for the parish to continue to flourish.

4

Financial review

The financial accounts for the year ended 31 December 2025 set out on pages 12 to 19, with further information in Appendices on pages 20 to 24.

The overall financial position of the parish remains sound with a total balance across all funds of £496,911 as at 31 December 2025. We are thankful to God for the generosity of those who contribute to the ministry of All Saint’s Parish and we can be heartened to see how that generosity supports the work outlined above and cascades beyond the parish to mission activity both near to Marple and across the world.

Parish funds

Parish finances are managed through funds which can be categorised as unrestricted, designated or restricted. There are currently 14 active funds as detailed in note 10 to the accounts. The majority of income and expenditure relating to All Saints’ church, Marple is managed through the unrestricted general fund. As a daughter church, St Paul’s, Strines holds a restricted fund for their income and expenditure. This is managed by the St Paul’s church officers.

Up until the closure of GLO during 2025, the finances of the church-plant were also managed through a restricted fund. GLO funds were fully depleted during 2023 and since then any deficit has been funded by All Saints’ Church.

A designated fund has been created in respect of the net gain of £155,000 arising from the 2024 sale of the GLO House. The balance on this fund will be used to enable capital and environmental improvements at All Saints’ church over the coming years.

Other designated and restricted funds in the accounts relate to specific ministries or have been set up due to receipt of legacies, one-off donations or other income that has been set aside for specific purposes. It is not unusual or unexpected for the expenditure in any of these funds to exceed the income in any given year, or vice versa.

Comparison of income and expenditure

The chart below details total income and expenditure across the parish over the past few years (excluding income and expenditure arising from the gain on sale of the GLO house).

This shows that income has remained relatively stable between 2024 and 2025. Expenditure in each of the last three years has exceeded the income received, albeit only by £2,734 in 2025. It should be noted that in 2025 we received a £12,702 rebate on Parish Share due to Lesley Currie’s secondment to Chester Diocese. Without this rebate total expenditure would have exceeded income by £15,436.

The continued trend of expenditure exceeding income is possible in the short- to medium-term due to high levels of reserves, but is not sustainable in the long-term and the PCC are paying close attention to ensuring long-term financial sustainability.

Further details of material elements of income and expenditure are provided in the next sections.

5

Offerings

The generosity of the congregations through regular giving contributes approximately 60% of total income year-onyear. Receipts from the government in the form of Gift Aid increase this figure to 70%. The trend of offerings received over the past three years are shown in the charts below.

Our ability to continue our ministries across the parish is shaped by income from offerings. Regular giving helps the PCC to plan effectively for the future. All supporters of All Saints’ Parish need to be aware of the need to maintain and increase this essential income. In addition, UK taxpayers who sign a Gift Aid declaration enable us to reclaim 25p in tax for every £1 donated, at no extra cost to you as a supporter of the work of the parish.

Analysis of expenditure

This chart shows the breakdown of parish expenditure in 2025.

Staff costs account for 30% of total expenditure emphasising the continuing priority which the PCC has given to employing staff to build important ministries across the Parish, including a full time Children and Families Worker and full time Youth Worker. In addition, it includes two part-time staff employed to support the Flourish initiative in partnership with All Saints’ Primary School and funded from the Flourish grant received from the Church of England.

The stipends for Daniel and Lesley Currie are not included in the staff costs figure, rather they are part of the parish share. Parish share is the annual financial contribution paid by Church of England parishes to their diocese to fund the stipends, housing, training, and pension costs of clergy, as well as wider diocesan mission and ministry. Our full parish share in 2025 was £97,005, but the figure above includes the £12,702 rebate received due to Lesley Currie’s secondment to Chester Diocese.

6

A breakdown of the £32,796 mission giving (based on tithing of at least 10% of the previous year’s income) can be found in Appendix A to the accounts. In addition to the regular mission giving, a further £15,600 was tithed across three charities in 2025 representing 10% of the gain from the sale of the GLO house. Details of this tithing can also be found in Appendix A.

St Paul’s, Strines

As noted above, St Paul’s holds a restricted fund for their income and expenditure which is managed by the St Paul’s church officers. In 2025, St Paul’s income was £19,098 with £22,931 associated expenditure, resulting in an in-year shortfall of £3,833. St Paul’s started 2025 with a fund balance of £39,103 and ended with a balance of £35,270. These balances are held as cash in the main parish bank accounts.

This chart shows the trend of offerings for St Paul’s.

7

Structure, Governance and Management

The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a Registered Charity.

The PCC is responsible for the general control and management of three churches operating in the parish of All Saints’ Marple. These comprise All Saints’ church in Marple, St Paul’s church in Strines and GLO church in Offerton.

St Paul's Church is the daughter church of All Saints’, sharing the constitution and trustees of the PCC. St Paul's had been thriving for over 50 years prior to becoming part of the parish in the 1930's and has its own wardens and officers.

GLO ("God Loves Offerton") was a church plant in Offerton, funded by the PCC. GLO has been sustained financially by monies raised or generated by GLO and where necessary via support from All Saints’ church. GLO church ceased it’s ministry in Offerton from September 2025.

The method of appointment of PCC members is set out in the Church Representation Rules. All PCC members are Trustees of the Registered Charity, with the vicar being the chairperson. At All Saints’ the membership of the PCC consists of the vicar, the curate (where applicable), representatives on Deanery Synod, representative appointed from St. Paul's Strines, representative appointed from GLO church (where applicable) and churchwardens. In addition, members of the congregation who are on the Electoral Roll are invited to stand for election to PCC. All those who attend our services and are members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. The elected trustees are appointed by the Annual Parochial Church Meeting (the APCM) to which all persons on the Electoral Roll are invited and are entitled to vote. The APCM also appoints churchwardens and representatives to Deanery Synod. Trustees are normally appointed for three years except when filling vacancies. The maximum continuous period of service as churchwarden is six years. All newly appointed PCC members are advised of their duties and responsibilities by the chairman, including those relating to Trusteeship of the Registered Charity, and inducted into the work of the PCC by existing members.

The PCC holds an annual meeting at which the treasurer and other officers are elected.

The PCC meets five times a year and delegates to the Standing Committee urgent matters requiring decisions between meetings. The Standing Committee consists of the vicar, churchwardens, treasurer and three other PCC members. The church administrator also attends both PCC and Standing Committee meetings. Day to day matters are dealt with by the core team and the staff team.

Reserves policy

During 2025, the PCC has reviewed and updated the reserves policy, with the revised policy effective from 1 January 2026. The policy ensures that in the event of unexpected additional expenditure or reduction in income there are sufficient funds available to meet ongoing financial commitments in the short to medium term. For the purposes of this policy, reserves are defined as the fund balances held as liquid assets in unrestricted funds. Calculation of reserves balances therefore excludes fixed assets and any balances on designated or restricted funds.

The PCC has agreed a minimum reserve target equal to two months budgeted expenditure on non-capital items from unrestricted funds. For 2026 this sets the minimum reserves target at £57,000. At the current time, the PCC has not set a maximum reserve target but will continue to ensure that unrestricted funds are spent in accordance with the aims and purposes of All Saints’ Church.

Where material funds have been designated and therefore excluded from the calculation of minimum reserves target, the PCC has agreed that these designations are appropriate and that there are expenditure plans in place (or in development) for these funds. More details are available in Note 10 to the accounts.

8

Investment policy

From time to time, the PCC may carry larger than usual cash balances, due to one-off donations, legacies or other income. Long term plans are developed to utilise such income but there may be periods where donations are held as cash. Where appropriate, the PCC seek to invest surplus cash in savings accounts, either fixed term or instant access. All savings decisions are approved by the PCC and adhere to the following principles:

Risk Management

Major risks to which the PCC is exposed have been identified and reviewed by the PCC members, including Safeguarding and Health and Safety at Work (HASAW). Systems and procedures have been established to manage these risks.

9

Administrative information

Charity Name: The Parochial Church Council of the Ecclesiastical Parish of All Saints’, Marple

Charity Number: 1130416

Address: 155 Church Lane, Marple, Stockport, SK6 7LD

Core Team

Rev Daniel Currie Vicar Rev Lesley Currie Associate Minister

Staff Team / Ministry Heads

Martin Palmer Churchwarden Helen Alston Churchwarden Sarah Holton Children & Families Worker Kate Zijlstra Youth Worker David Waterston Administrator/PCC Secretary Martin and Jude Palmer Pastoral Care Coordinators Penny Ribbeck Prayer Ministry Coordinator David Jenkins Worship Group Leader

PCC Members / Trustees

Rev Daniel Currie Chairperson Helen Alston Churchwarden Charles Farr to 27 April 2025 Churchwarden Martin Palmer from 27 April 2025 Churchwarden Karen Bluff to 27 April 2025 Treasurer Hayley Ringrose from 27 April 2025 Treasurer John Atkinson Ian Beaumont Chris Buckley Joanne Gamson Susan Goodwin Caroline Jenkins to 27 April 2025 Hayley Jones from 27 April 2025 Olubunmi Lawson Richard Marshall Nev Phillips Nick Ribbeck Deanery Synod representative Lynsey Robinson Ian Taylor Deanery Synod representative

10

Pritnary bankers Custodian trustee Independent examlnÈr CAF Bank Ltd Chester Diocesan Board of Finance Chur¢h House Bill Morfey-scott 11 Tabley Gardens Marple stockport SK6 7JY 25 Kings Hill Avenue 5500 Daresbury Park Wèsi Malling KENT ME19 4JQ Daresbury Warrington WA4 4GE Secondary Bankers National Westminster Bank PLC, 180 London Road, Hazel Grove, Stockptsrt, SK7 4DH The Charity Bank Limited, Fosse House, 182 High Street. Tonbridge, TN9 1 BE Cambiidge & Counties Bank. Charnwood Court, 58 New Walk, Leicester. LE1 6TE Shawbrook Bank Limited, Lutea House, Wailey Hill Business Park, Great Warley. Brentwood. Essex CM13 3BE Unity Trust Bank PLC, Four Brindleyplace, Birmingham, B1 2JB This annual report was approved by the Trustees at their meeting on 17th March 2026 and swned on their behalf by.. Rev Daniel Curlie- PCC Chairperson

The Parochial Church Council of the Ecclesiastical Parish of

All Saints’, Marple

Registered Charity number 1130416

(Comprising: All Saints' Church, St Paul's Church and GLO)

Statement of Financial Activities for the year ended 31 December 2025

Note
Income:
Donations and legacies
3a
Charitable activities
3b
Investment income
3c
Other income
3d
Total income
Expenditure:
Investment property costs
4a
Charitable activities
4b
Other expenditure
4c
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
263,848
18,931
8,332
2,056
293,167
-
266,619
220
266,839
-
26,328
(153,847)
(127,519)
345,715
218,196		 Designated
Funds
£
3,477
-
-
505
3,982
-
46,749
-
46,749
-
(42,767)
155,094
112,327
80,789
193,116		 Restricted
Funds
£
66,283
-
359
10,053
76,695
-
78,590
-
78,590
-
(1,895)
(1,247)
(3,142)
88,741
85,599		 Total
2025
£
333,608
18,931
8,691
12,614
373,844
-
391,958
220
392,178
-
(18,334)
-
(18,334)
515,245
496,911		 Total
2024
£
328,974
17,087
21,246
157,219
524,526
4,653
389,998
7,520
402,171
-
122,355
-
122,355
392,894
515,249

12

The Parochial Church Council of the Ecclesiastical Parish of All Saints,, Marple Balance sheet as at 31 December 2025 Note Total 2025 Total 2024 Fixed Assets Tangible Investments 14,916 14,916 14,918 14,916 Current Assets Debtors Short term deposit5 Cash al bank and in hand 19,747 405,178 66,021 359,825 138,010 48,575 490.946 546,410 Current Liabilities C￿ditOrS amounts falling due within one year 8,950 46,077 Net Current Assets 481,996 500.333 Creditors - amounts due after more than one year TOTAL NET ASSETS 496,912 515,249 PARISH FUNDS Unrestricted Designated Restricted 218,196 193.116 85,600 345,708 80,789 88,752 10 10 496,912 515,249 The notes on pages 14 10 19 form part of these accounts. Approved by the Parochial Church Council on 17th March 2026 and signed on ils behalf by.. Rev Daniel CLJrrie IPCC Chairperson} Hayley Ringrose {Treasurerl

Notes to the financial statements for the year ended 31 December 2025

1 Basis of preparation

1a) Basis of accounting

The financial statements have been prepared under the fair value or historic cost convention. The financial statements have been prepared in accordance with: Accounting and Reporting by Charities - Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102; applicable UK Accounting Standards; the Charities Act 2011; The Parochial Church Councils (Powers) Measure; The Church Representation Rules (CRRs); The Church Accounting Regulations 2006.

1b) Changes in basis of accounting

There have been no changes in the basis of accounting.

1c) Changes to previous accounts

There have been no changes to previous years’ accounts.

2 Accounting policies

2a) Funds

Unrestricted income funds comprise those funds which the PCC are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the PCC, at their discretion, have set aside resources for a specific purpose. Restricted funds are funds which are be used in accordance with the specific instructions of the donor.

2b) Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources; the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability.

2c) Incoming resources with related expenditure

Where incoming resources have related expenditure the incoming resources and related expenditure are reported gross in the SoFA. Contributions to events are reported as income (Note 3e refers).

Grants and donations are included in the SoFA when the charity has unconditional entitlement to the resources.

2e) Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

2f) Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ report.

2g) Investment income

The PCC does not make formal appeals for funds, and expenditure on these items is therefore not material.

2k) Governance costs Governance costs include those costs associated with meeting the constitutional and statutory requirements of the PCC. As this work is done by volunteers there is no charge in the accounts

14

2l) Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993. The church hall (Bowyer Hall) is regarded by the PCC as integral to worship, mission and ministry of the church and therefore has not been included in the balance sheet.

No value has been placed on moveable furnishings held by the churchwardens on special trust for the PCC and which requires a faculty for disposal since the PCC considers this to be inalienable property. All expenditure on maintenance and repair is written off when it is incurred. Office equipment is written off when it is acquired.

Gains on sale of assets are recognised at the date of completion of sale.

2m) Pensions

Employees of the PCC are offered membership of a defined contribution 'money purchase' pension scheme with pension provider The People’s Pension. Employee contributions are 3% of basic salary; employer (PCC) contributions are 5% of basic salary.

2n) Acting as agent/intermediary

On occasions the PCC will collect monies on behalf of other charities or initiatives. These resources are not recognised in the SOFA. As at 31st December 2025 the amount held but not yet distributed was £504 (2024: £539) and is included in the balance for Creditors in the Balance Sheet.

2o) Donations from trustees

The aggregate total of donations received from PCC members in 2025 is £35,681 (2024: £28,004).

3 Income

3a)
3b)
3c)
3c)		 Donations and legacies
Planned giving
Collections at services
Gift day and other donations
Gift aid recovered
Legacies
Grants
Charitable activities
Fees
Lettings of church premises
Investment income
Property rents received
Bank and other interest
Other income
Contributions to activites
Gain on sale of Offerton house
Other income		 Unrestricted
Funds
£
209,311
1,991
8,184
44,362
-
-
263,848
3,946
14,985
18,931
-
8,332
8,332
1,346
-
710
2,056		 Designated
Funds
£
-
-
3,477
-
-
-
3,477
-
-
-
-
-
-
-
-
505
505		 Restricted
Funds
£
18,982
2,663
13,291
5,905
-
25,442
66,283
-
-
-
-
359
359
10,038
-
15
10,053		 Total
2025
£
228,293
4,654
24,952
50,267
-
25,442
333,608
3,946
14,985
18,931
-
8,691
8,691
11,384
-
1,230
12,614		 Total
2024
£
208,677
6,470
66,853
46,974
-
-
328,974
3,969
13,118
17,087
18,000
3,246
21,246
2,125
155,094
-
157,219

15

4 Expenditure

4a)
4b)
4c)
5
5a)		 Note
Unrestricted
Funds
£
Raising funds
Investment property costs
-
-
Charitable activities
Mission giving & donations
A
27,430
Parish share
72,303
Salaries, wages & honoraria
5a
64,905
Clergy & staff expenses
7,362
Training costs
2,071
Churches' ministry
14,689
Churches' running expenses
32,214
Churches' utility bills
22,378
Houses' running expenses
4,373
Maintenance - church buildings
12,663
Repairs to other PCC property
-
Connect - running expenses
4,487
Connect - repairs
742
Charitable activities - other
1,002
266,619
Other expenditure
Bank charges and interest
220
220
Payments to staff and PCC members
Staff salaries
Salaries
Employer’s National Insurance
Employer’s pension contributions		 Designated
Funds
£
-
-
17,826
-
27,945
96
-
882
-
-
-
-
-
-
-
-
46,749
-
-		 Restricted
Funds
£
-
-
3,140
12,000
11,019
-
300
29,792
4,670
2,399
-
11,784
-
2,990
496
-
78,590
-
-		 Total
2025
£
-
-
48,396
84,303
103,869
7,458
2,371
45,363
36,884
24,777
4,373
24,447
-
7,477
1,238
1,002
391,958
220
220
2025
£
97,693
1,772
4,404
103,869		 Total
2024
£
4,653
4,653
33,009
94,181
94,948
5,526
3,944
29,746
41,089
26,695
4,899
46,311
175
8,512
790
173
389,998
7,520
7,520
2024
£
88,921
1,877
4,150
94,948

The average number of full-time equivalent employees during the year was 4 (2024: 4). No employees had emoluments in excess of £60,000 (2024: none).

The PCC employees three full time staff (Administrator, Children’s Worker and Youth Worker) and a part time Groundsman. GLO church also employed a part time Youth Worker.

In addition, from April 2025 two part time staff were employed on a fixed term contract to August 2026 to support the Flourish pilot project in collaboration with All Saints’ Church of England Primary School. The Flourish Workers are funded from the restricted Flourish Fund.

16

5b) Payments to PCC members

The Administrator is Secretary to the PCC. No member of the PCC received any reimbursement of expenses or remuneration other than the vicar who was reimbursed for expenses in relation to parish duties. Note that the vicar and associate vicar are paid by the Diocese of Chester. The PCC contribute to this via payment of Parish Share.

6 Tangible fixed assets

Administrator’s house – one third interest 2025
£
14,916
14,916		 2024
£
14,916
14,916

The PCC holds a one third interest on the Administrator’s house. This is valued at cost and no depreciation is provided on the asset as the PCC regards domestic residences as exceptions to the practice of charging for depreciation.

7 Current assets

Gift aid receivable
Interest receivable
Prepayments
Proceeds of sale of Offerton house
Short term deposits:
Kingdom Bank 90-day notice a/c
NatWest Business Reserve
Shawbrook Bank 12 month fixed rate saver
Charity Bank Ethical 1 year fixed rate saver
Cambridge & Counties Bank 6 month fixed rate bond
Unity Trust Bank 6 month term deposit
Cash at bank and in hand		 2025
£
11,582
5,519
3,006
-
-
65,178
85,000
85,000
85,000
85,000
66,021
490,946		 2024
£
6,954
-
4,253
348,618
91,190
46,820
-
-
-
-
48,575
546,410

In January 2025 the PCC received the proceeds from the sale of the Offerton house. The resulting cash surplus is being invested in short term fixed rate deposits. All deposits are compliant with the PCC Investment Policy. Deposits are reviewed at date of maturity. Reinvestment is subject to review of latest available interest rates with PCC approved financial institutions and takes account of any cashflow requirements arising from anticipated large items of expenditure.

8 Liabilities

Creditors – due within one year:
Mission shares
Accruals for utility and other costs		 2025
£
911
8,039
8,950		 2024
£
3,408
42,669
46,077

17

9 Analysis of Net Assets between Funds

Assets
Liabilities		 Unrestricted
Funds
£
226,886
8,700
218,186		 Designated
Funds
£
193,116
-
193,116		 Restricted
Funds
£
85,860
250
85,610		 Total
2025
£
505,862
8,950
496,912

10 Fund movements

The PCC General Fund is unrestricted and can be used for any purpose consistent with the aims of the charity as determined by the PCC. Designated funds are created at the discretion of the PCC to allocated monies for specific purposes / beneficiaries. Designated funds are available to be redesignated or undesignated if agreed by PCC. Restricted funds comprise donations for specific mission activities. The PCC cannot change the purpose for which these funds are held.

Unrestricted Fund
General Fund
Designated Funds
Gain on sale
Local Ministry Fund
Bookstall
Mission Fund
Restricted Funds
Glo Church Offerton
St Paul’s Church, Strines
Capital projects and maintenance
The Pantry
Prospects
Men's Ministries
Women's Weekend
Youth Weekend
Flourish		 Opening
Balance
£
345,708
-
79,070
615
1,104
-
39,103
22,059
20,829
-
145
564
-
6,052
515,249		 Income
£
293,167
-
-
505
3,477
8,276
19,098
3,847
17,076
765
-
8,636
1,402
17,595
373,844		 Expenditure
£
266,832
15,600
28,040
882
2,226
7,029
22,931
9,164
13,264
142
-
8,573
-
17,497
392,180		 Transfers
£
(153,847)
155,094
-
-
-
(1,247)
-
-
-
-
-
-
-
-
-		 Closing
Balance
£
218,196
139,494
51,030
238
2,355
-
35,270
16,742
24,641
623
145
627
1,402
6,150
496,913

Description of Designated Funds

Description of Restricted Funds

18

including giving to missionary societies, charities and young peoples’ work. St Paul’s contributes to the payment of Parish Share based on the support received from the ministry team.

19

Appendices to the financial statements for the year ended 31 December 2025

A. Giving to Missionary Societies, Charities and Young Peoples' Work

Each year the PCC of All Saints’ sets aside a sum of money equivalent to 10% of prior year unrestricted income from donations, legacies and investments to tithe to mission societies, charities and young peoples’ work. This is split into 30 mission shares. In addition, in 2025 the PCC tithed 10% of the net gain arising from the 2024 sale of the Offerton House, splitting the tithe across three charities.

From time to time, All Saints’ undertake campaigns and events to generate income from the congregations for specific charities and appeals. Any money received from these events, including any Gift Aid collected is passed directly to the charity.

St Paul’s officers also set aside at least 10% of prior year income for tithing.

A Rocha UK
Bible Society
Boaz Trust
CAP - Christians Against Poverty
Children’s Society
Christian Aid
Christian Aid Gaza Appeal
CMS - Church Mission Society
Embassy Project
Fusion
Great Lakes Outreach
Great Mercy Orphanage
Hidden Treasure
Homes of Hope
Kintsugi Hope
Leprosy Mission
Marple Band
Mellor Country House
Message Trust
Musalaha
N-Gage
Oasis Centre
OMF - Overseas Missionary
Fellowship
Open Doors
Potter’s Village
ROC
Royal British Legion
Samaritans Purse
SIM UK - Serving in Mission
Tearfund
Tearfund Gaza Appeal
Tearfund Water Aid
The Cloherty family (GLO)
Those in Need (Pastoral Fund)
TLG - Transforming Lives for Good
Waterways Chaplaincy
Wellspring
Wycliffe Bible Translators
To be allocated in following year		 All Saints’
PCC
Mission
Shares
£
911
-
911
911
-
-
-
1,822
911
911
911
911
911
-
911
-
-
-
1,822
911
911
-
1,822
-
911
-
-
911
1,822
1,822
-
-
911
911
-
911
-
1,822
911
27,330		 Direct
giving
£
-
-
-
-
262
-
-
-
100
-
-
-
-
-
-
-
-
-
-
-
617
-
-
-
-
-
100
-
-
1,247
-
-
-
-
-
-
-
-
-
2,326		 PCC
tithing on
property
sale
£
-
-
-
-
-
-
-
-
5,200
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,200
-
-
-
-
5,200
-
-
-
-
-
-
-
-
-
15,600		 St Paul’s
tithing
£
-
200
250
-
250
250
-
-
200
-
-
-
-
200
-
450
150
-
200
-
-
200
-
200
300
-
40
-
-
-
-
-
-
-
-
-
250
-
-
3,140		 Total
2025
£
911
200
1,161
911
512
250
-
1,822
6,411
911
911
911
911
200
911
450
150
-
2,022
911
1,528
200
1,822
200
6,411
-
140
911
1,822
8,269
-
-
911
911
-
911
250
1,822
911
48,396		 Total
2024
£
852
150
1,946
852
456
150
852
1,704
1,946
852
-
-
-
-
852
400
100
150
1,854
-
852
-
1,704
-
1,089
852
150
-
1,704
4,548
852
293
852
1,704
-
-
150
1,704
3,408
32,978

20

B. Statements of Financial Activities and Balance sheets for each worshipping congregation in the parish

The parish of All Saints’ Marple is made up of three independent worshipping communities, All Saints’ church, GLO and St Paul’s. This appendix shows the presentation of the Statements of Financial Activities and Balance sheets of each three churches if they were operating as separate individual parishes.

All Saints’ Church, Marple

Statement of Financial Activities for the year ended 31 December 2025

Income:
Donations and legacies
Charitable activities
Investment income
Other income
Total income
Expenditure:
Investment property costs
Charitable activities
Other expenditure
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
263,848
18,931
8,332
2,056
293,167
-
266,619
220
266,839
26,328
(153,847)
(127,519)
345,715
218,196		 Designated
Funds
£
3,477
-
-
505
3,982
-
46,749
-
46,749
(42,767)
155,094
112,327
80,789
193,116		 Restricted
Funds
£
39,268
-
-
10,053
49,321
-
48,632
-
48,632
689
-
689
49,634
50,323		 Total
2025
£
306,593
18,931
8,332
12,614
346,470
-
362,000
220
362,220
(15,750)
1,247
(14,503)
476,138
461,635		 Total
2024
£
296,037
16,319
21,246
157,219
490,821
4,653
351,449
7,520
363,622
127,199
(5,695)
121,504
354,642
476,146

21

All Saints’ Church, Marple

Balance sheet as at 31 December 2025

Fixed Assets
Tangible
Current Assets
Debtors
Short term deposits
Cash at bank and in hand
Current Liabilities
Creditors - amounts falling due within one year
Net Current Assets

TOTAL NET ASSETS

PARISH FUNDS
Unrestricted
Designated
Restricted
 Total
2025
£
14,916
14,916
19,111
405,178
31,130
455,419
8,700
461,635
496,912
218,196
193,116
85,600
496,912		 Total
2024
£
14,916
14,916
359,825
138,010
48,575
546,410
46,077
500,333
515,249
345,708
80,789
88,752
515,249

22

St Paul’s Church, Strines

Statement of Financial Activities for the year ended 31 December 2025

Unrestricted
Funds
£
Income:
Donations and legacies
-
Charitable activities
-
Investment income
-
Total income
-
Expenditure:
Investment property costs
-
Charitable activities
-
Other expenditure
-
Total expenditure
-
Net income/(expenditure)
-
Net movement in funds
-
Reconciliation of funds:
Total funds brought forward
-
Total funds carried forward
-
Balance sheet as at 31 December 2025
Current Assets
Debtors
Cash at bank and in hand
Current Liabilities
Creditors - amounts falling due within one year
Net Current Assets
TOTAL NET ASSETS
PARISH FUNDS
Restricted		 Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-





 Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-





 Restricted
Funds
£
18,739
-
359
19,098
-
22,931
-
22,931
(3,833)
(3,833)
39,107
35,274
Total
2025
£
636
34,891
35,527
250
35,277
35,277
35,277
35,277		 Total
2025
Total
2024
£
£
18,739
20,108
-
768
359
-
19,098
20,876
-
-
22,931
20,025
-
22,931
20,025
(3,833)
851
(3,833)
851
39,107
38,252
35,274
39,103
Total
2024
£
1,467
37,938
39,405

302
39,103

39,103
39,103
39,103		 Total
2024
£
20,108
768
-
20,876
-
20,025
20,025
851
851
38,252
39,103

23

GLO (“God Loves Offerton”) Church, Offerton

Statement of Financial Activities for the year ended 31 December 2025

Unrestricted
Funds
£
Income:
Donations and legacies
-
Total income
-
Expenditure:
Charitable activities
-
Total expenditure
-
Net income/(expenditure)
-
Transfers between funds
-

Net movement in funds
-
Reconciliation of funds:
Total funds brought forward
-
Total funds carried forward
-
Balance sheet as at 31 December 2025
Current Assets
Debtors
Cash at bank and in hand
Current Liabilities
Creditors - amounts falling due within one year
Net Current Assets
TOTAL NET ASSETS
PARISH FUNDS
Restricted		 Designated
Funds
£
-
-
-
-
-
-
-
-
-
 Designated
Funds
£
-
-
-
-
-
-
-
-
-
 Restricted
Funds
£
8,276
8,276
7,029
7,027
1,249
(1,247)
-
-
-
Total
2025
£
-
-
-
-
-
-
-
-		 Total
2025
Total
2024
£
£
8,276
12,829
8,276
12,829
7,029
18,524
7,027
18,524
1,249
(5,695)
(1,247)
5,695
-
-
-
-
-
-
Total
2024
£
745
41
786
786
-
-
-
-		 Total
2024
£
12,829
12,829
18,524
18,524
(5,695)
5,695
-
-
-

24

The Parochial Church Council of the Ecclesiastical Parish of All Saints,, Marple Independent Examiner's Report Report lo the Irusleesl members of The Parochial Church Council of the Ecclesiastical Parish of All Saints,, Marple on the accounts for the year ended 31 December 2025 set out on pages 12 to 19. Respective responsibilities of Iruslees and examiner The charity's Iruslees 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 01 the Charities A¢1 2011 Ilhè Charities Acll and that an independent examination is needed. 11 is my responsibility to.. examine the accounts under section 145 of the Charities Act, lo follow the procedures laid down in the general Di￿¢t10n5 given by the Charity Commission (under section 14515llbl of the Charities Act, and to state whether particular mallers have come to my attention. Basis of independent examinerfs statement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes 2 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 the Iruslees 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 p￿sent a 'true and fair, view and the report is limited lo those matters sel out in the statement below. Independent examiner's statement In connection with my exawinalion, no matter has ¢ome to my attention. 1.which gives me rèasoll8ble cause lo believe that in, any material respect, the requirements.. lo keep accounting records in accord8nce w(th section 130 of the Charities Act," and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been mel", or 2.to which, in my opinion, attention should be drawn in order lo enable a proper unolerslanding of the accounts lo be rea¢hed. Signed.. Bill Morley- Scott 11 Tabley Gardens Marple Stockport SK6 7AY Date.. 171h March 2026 25