## **Registered Charity 1130674** 

## **Annual Report of the Proceedings of the PCC – Year Ended 31 December 2025** 

## **Introduction** 

St Gabriel’s Church is situated in the City of Sunderland and is part of the Diocese of Durham, within the Church of England. 

The Parochial Church Council (PCC) is the key decision-making body of a Church of England parish. It consists of clergy, churchwardens and others, including those elected by the Annual Parochial Church Meeting (APCM) of the parish. 

## **Structure, Governance and Management** 

The 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 and the appointment of PCC members is governed by and set out in the Church Representation Rules. All church attendees are encouraged to register on the church Electoral Roll and those on the Roll can stand for election to the PCC. 

All PCC members are made aware of their responsibility as Trustees of a registered charity. Members of the PCC all completed their Safeguarding Training and the PCC has complied with the requirements imposed by the code under section 5A of the Safeguarding and Clergy Discipline Measure 2016. 

The PCC has three subcommittees: the Buildings Committee, Health and Safety Committee and the Standing Committee. 

|**Name of PCC Member &**<br>**Trustee**|**Office**|**Dates acted if not for**<br>**whole year**|
|---|---|---|
|Revd Emma Parker|Priest in Charge||
|Revd Lilian Clark|Ex-officio: licensed.<br>Also Deanery Synod Rep||
|John Donald|Ex-officio: Churchwarden.<br>Also Deanery Synod Rep||
|Judi Weaver|Ex-officio: Churchwarden.<br>Also Deanery Synod Rep||
|Janet Fielding|Ex-officio: Deanery Synod Rep||
|Linda Gowans|Ex-officio: Deanery Synod Rep||
|Ruth Vater|Elected: PCC Secretary and<br>Parish<br>Safeguarding Officer||





|Prof Malcolm Hooper|Elected (Reader with Permission<br>to<br>Officiate until Nov 2025)||
|---|---|---|
|Jenni Little|Elected PCC Member and Deputy<br>Parish Safeguarding Officer||
|Lisa Bulmer|Elected PCC Member||
|Malcolm Conlon|Elected PCC Member||
|Peter Wilkinson|Elected PCC Member||
|Revd Elaine Jones|Co-opted; Retired Priest with<br>Permission to Officiate||
|Joanna Rodgers|Invited to attend PCC (Treasurer<br>and Operations Manager)||
|Revd Lizelke Shelton|Ex-officio: curate|From June onwards|



## **Aim and Purpose of the PCC** 

The primary object of all PCCs is the promotion of the gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC (Powers) Measure 1956 states that the PCC 'is to co-operate with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical'. It also has maintenance responsibilities for the church building and all buildings on the church estate, including the church halls, Stier House and Institute. 

## **Objectives and Activities** 

The PCC has been careful to discuss how it can meet the aim above and has put several plans into action to achieve this. The PCC is committed to promoting, supporting and enabling the mission and ministry of the church, how to include and support others in developing their gifts in serving the church and community, and maintaining our buildings so that they are safe places, are fit for purpose, and can continue to be used for mission. 

In our planning, our worship and our outreach, we keep in mind the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance for the advancement of religion. We try to enable people to grow in faith and to live it out through worship and prayer, learning about the Christian faith and deepening their discipleship, provision of pastoral care and missionary and outreach ventures. 

## **Achievements and Performance** 

We have continued to encourage different people of all ages to use their gifts and skills in various ways and to provide appropriate training, supervision and mentoring. For example, one of our ordinands on placement delivered an evening on voice coaching for our young people who often lead us in worship on a Sunday. In June we were delighted to receive Revd Dr Lizelke Shelton as our curate after she was ordained deacon, and we have been blessed with how she has contributed to our worship, to nurturing others in faith and offering pastoral care to many people. 



Bearing in mind that the Canons of the Church of England stipulate that every church should celebrate communion each Sunday (Canon B14), we continue to provide a range of worshipping styles both for Communion services and for Morning Prayer: 

- BCP Communion on the first and third Sundays in the month (8am) and on the second and fourth Wednesdays in the month (10am) 

- Common Worship Communion on the second, fourth and fifth Sundays in the month at 10.30am 

- All Age Worship on the first Sunday at 10.30am 

- Morning Prayer on the third Sunday at 10.30am 

During these services we have offered different sermon series: The Kingdom of God (March – April); Fruit of the Spirit (August); Outsiders and Faith (September) and God’s Presence C God’s People (Oct – November). We also offered the opportunity for the congregation to choose their own hymns during August, and we continue to be blessed by our organist and choir. We have also started a new monthly worship space for our younger families, and are very grateful to the Children’s Ministry Team who help to run this with much care and expertise. 

Throughout the year we have continued to care for people at their different points of need, and to nurture their faith in different ways. We have conducted baptisms, funerals and weddings. During 2025, 18 new people joined our church family which testifies to God’s faithfulness and love. All these people have also joined different church groups, are exploring how to deepen their faith and discipleship, and they contribute in various ways to our church family. We thank God for their faith and the hope they bring. We also have a diverse range of church groups meeting throughout the week which aim to foster fellowship and faith for different ages, and are blessed with committed leaders of these groups. There have also been many fundraising and fellowship events throughout the year, with a few new events e.g. the Eco Fayre. All of this requires a lot of administration and organisation, and we are grateful to those individuals and teams who enable this to happen. 

During 2025 we continued to deepen our links with our community. Every month we hold a service of ‘Songs of Praise’ in three of our local care homes and two of these homes brought residents to a special Christingle Service for them in the Church Hall. Revd Lilian is often invited to take part in larger community services in the care homes, and we are delighted to have the support of the management in each home. We also regularly visit church members who are now in care homes or who are housebound, and are grateful to Revd Elaine for her contribution to pastoral visiting. We were asked by Revd Remi Omole to take part in the Hospital’s Carol Service, and Revd Lizelke read a lesson and our organist Ike led the carols on the organ. 

We have continued to partner with Barnes Infant Academy: Revd Emma contributed to a whole school Harvest Assembly, visited all the Reception classes to lead a session on why Christmas is important to Christians, and we invited Year 2 (90 children plus their families) into church for their Christingle service at which Revd Lizelke preached. We were delighted that Barnes Junior School asked if they could hold a Carol and Nativity service in church, for the first time in many years. Revd Emma worked with the staff and some musicians from C3 Church to deliver two special services for a total of 360 children plus their families. We had an overwhelmingly positive response from parents and the school, which resulted in new families joining us for the Carol Service and Crib Service. Jenni Little often helps with the Prayer Days that Wearside Youth for Christ holds in our local primary 



schools. Revd Lizelke was asked to give the sermon at Christ’s College’s whole school Christmas Carol Service (Reception – Year 11) and this has led to her being asked to contribute to discussions and groups around science and faith. 

The PCC has also worked hard to support local and global charities and community groups. For example, we have continued to enable many different community and charity groups to use our halls, and these groups in turn support and encourage a wide range of people groups in our community (e.g., vulnerable adults, children and young people) from a wide range of cultural, social and ethnic backgrounds. There is a lot of background work to enable this to happen, and we are grateful to our Churchwardens, Buildings Committee and Operations Manager. We have continued to support 8 charities with our tithes and donated our Harvest Appeal to the Foodbank run by Hope4All, and our Toy Appeal to the Homeless Household Project at Ashkirk House. In June we hosted three ‘Mission’ days where we worked with a group of ‘Ministry Experience Volunteers’ from Durham Diocese. During these days members of our church participated in a prayer walk for our community, opened up the church for members of our community to share their stories of Sunderland, and we invited 90 Year 3 children into church to learn about the Lord’s Prayer and engage with different prayer activities. 

The PCC has paid particular notice to the changes in Safeguarding, including the new Safeguarding Standards, to discussing significant reports and reviews, and to updating policies where needed. It has discussed Safeguarding at every meeting and is grateful to the Safeguarding Team at church, led by our Parish Safeguarding Officer. 

A major area of consideration for discussion and approval by the PCC this year has been around the use and purpose of our buildings, and of their maintenance and upkeep. One significant development was the cessation of the Men’s Institute at the end of the year; but through this we have built closer links with the Table Tennis Group and will in time need to discern how the Institute building may help us in our purpose as a Church and PCC. We have continued to explore many different options for our new heating system, but in the process have discovered many ‘dead ends’ and complicated policies and ‘unknowns’. We have navigated this with care and are very grateful to the Demonstrator Church Team for their constant work behind the scenes. 

## **Plans for the coming year** 

Over the coming year the PCC will continue working with new and updated Safeguarding requirements, and continue to focus on the aims and vision of this church to enable the wider church to participate in the mission and ministry of the church, to provide a safe, inclusive and welcoming space for people of all ages and from all nations in our community to worship God and find fellowship and purpose. 

We will seek to be mindful of the Diocesan Priorities (challenging poverty, caring for God’s creation, energising growth, and engaging with children and young people) and the five marks of mission in how we address our aims and purposes, and continue to discern how to serve God and his people in this place. 

We also want to find ways to make the church more visible and open it up more throughout the week for our community, seeking ways in which we can connect story, faith and life, and ways in which we can offer support and help. 



Finally, we will need to continue working towards overseeing a new heating system in church, which will foster our aim of being a worshipping and transformational faith community that reaches out to all in our community. 

## **FINANCIAL REVIEW** 

Total receipts in unrestricted and designated funds were £136,024 which represents a 1% decrease over the previous year. This is the first time since the pandemic that we have seen a decrease in general funds income. As the charity’s costs consistently rise, the board of trustees should take note of this and seek to address the issues behind the fall in income so that this does not become a trend. 

Restricted funds of £23,446 were also received, of which £16,036 was grant funding. An extra grant payment from the Links for Life levelling-up scheme was provided to improve the church’s social outreach and facilities, £14,438 from the Archbishop’s Council Demonstrator Programme was allocated to help the church’s explore the possibilities on its journey to Net Zero, £300 from Wearmouth Deanery financed St Gabriel’s first ever Eco Fayre and £636 from the Listed Places of Worship scheme covered the VAT on applicable building works. It is with disappointment that we received the news that the government’s Listed Places of Worship VAT grant programme, which has been a huge help to our organisation over the years, will now be withdrawn. 

The church’s supporters continue to respond to specific needs and we were blessed to receive £3780 to facilitate the repair of our organ so the instrument can continue to be used to enhance worship. The PCC has been advised of the need to use funds in a timely fashion to advance the charity’s purposes and is, therefore, reviewing all of its designated and restricted funds. 

We are truly grateful to all our church and community members who continue to fundraise through events and activities such as coffee mornings, fayres and sponsored events. We also send our grateful thanks to Sunderland Symphony Orchestra for sharing their talents with us by holding concerts at our premises. 

The PCC has started to engage with the Giving Team at the Diocese and is considering the best ways to improve the charity’s financial future. This process will continue in 2026. Financial controls were also reviewed during the year so that best practice was followed 

As a Christian charity, we are constantly trying to navigate the relationship between faith and giving. Every person who gives their time, prayer support or monetary contribution to St Gabriel’s is truly appreciated. Planned giving, however, remains static with the core foundational financial support for local mission, ministry, and the Parish Share still mainly originating from long-established members. We seek to promote good stewardship, with our priest-in-charge wanting to encourage transformational rather than transactional giving. We hope this will bear fruit in the future. 

The buildings in the church’s estate provided much needed revenue (just under a third of total income is from room rentals) to support the church’s work. A range of Christian and secular community organisations use the premises and our halls are a hub of activity for the local area and for church-led groups. Both flats at Stier House are rented by long-term tenants, providing stable income. 

However, whilst the buildings generate vital revenue, they can also require extensive maintenance. Many of the buildings are over 100 years old and it is only natural that they need financial input for their upkeep. 



It is with sadness that we had to close our Men’s Institute in 2025. The PCC has been exploring various options for this building but it is not yet in a position to afford the necessary capital expenditure (approx. £80,000) so that the Institute would be compliant with current health and safety standards. 

Major expenses this year involved building work in Stier House, repair work to the organ and professional information and advice with regard to a possible new heating system. 

The 2025 Guided Pledge given to us by Durham Diocese was £42,962. In order to maintain an appropriate reserve and protect the financial wellbeing of the charity our PCC felt we could pledge a Parish Share of £33,000. We continue to seek to contribute as much Parish Share as possible and the trustees conduct an in-depth review of this every year. 

Tithed giving to external charities totalling £4,239 was issued, meaning The Leprosy Mission, CSW, Tearfund, Wearside Youth for Christ, Durham Lesotho Link, Compassion UK, Church Mission Society (our mission partners Andy and Kati Walsh in Brazil) and The Bible Society were all able to benefit. 

Total expenditure shows a 12% increase from 2024 but this figure is falsely low. Owing to external administrative errors the church has not accurately been billed for half a year of electricity costs. We hope to have this resolved in the first quarter of 2026. The PCC’s aim is to balance all draws on its finances so that it can make the charity sustainable for the future and can continue to fulfil its missional aims. 

Total revenue exceeded expenditure by approximately £20,865. 

At the year end, the total amount of funds held (after deducting known liabilities) was £144,682.94 

|This comprises:|General funds|£57,550.14|
|---|---|---|
||Designated funds|£39,952.78|
||Restricted funds|£47,180.02|






**THE PCC OF ECCLESIASTICAL PARISH OF ST GABRIEL'S CHURCH** 

**REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025** 

**Charity Number 1130674** 



## **Statement of Financial Activities for the year ended 31 December 2025** 

## **Receipts and Payments Account** 

||**Unrestricted**|<br>**Designated**|**Restricted**|**Endowment**|**Total**|<br>**Prior year**|
|---|---|---|---|---|---|---|
||**funds**|**funds**|**funds**|**funds**|**funds**|<br>**total funds**|
|**Receipts**|||||||
|Donations and legacies|65,728.69|2,438.75|6,208.00|-|74,375.44|<br>70,263.86|
|Income from charitable activities|8,001.00|-|16,035.50|-|24,036.50|<br>15,138.85|
|Other trading activities|45,147.55|3,328.83|154.00|-|48,630.38|<br>50,196.07|
|Investments|10,350.00|1,028.74|1,048.11|-|12,426.85|<br>12,155.91|
|Other income|-|-|-|-|-|<br>-|
|**Total Receipts**|**129,227.24**|**6,796.32 **|**23,445.61**|**- **|**159,469.17**|**147,754.69**|
|**Payments**|||||||
|Raising funds|26,464.00|-|725.98|-|27,189.98|<br>21,913.84|
|Expenditure on charitable<br>activities|97,053.73|508.54|13,852.35|-|111,414.62|<br>99,152.14|
|Other expenditure|-|-|-|-|-|<br>2,539.20|
|**Total Payments**|**123,517.73**|**508.54 **|**14,578.33**|**- **|**138,604.60**|**123,605.18**|
||||||||
|**Excess of receipts over**<br>**payments before transfer**|**5,709.51**|**6,287.78**|**8,867.28**|**-**|**20,864.57**|<br>**24,149.51**|
|**Transfers:**|||||||
|Gross transfers between funds - in|-|500.00|-|-|500.00|<br>30,000.00|
|Gross transfers between funds - out|<br>-|(500.00)|-|-|(500.00)|(30,000.00)|
|Excess of receipts over payments<br>before other gains|5,709.51|6,287.78|8,867.28|-|20,864.57|<br>24,149.51|
|**Net movement in funds**|**5,709.51**|**6,287.78**|**8,867.28**|**-**|**20,864.57**|<br>**24,149.51**|
|**Reconciliation of funds**|||||||
|**Excess of receipts over**|||||||
|**payments at beginning of the**|**51,840.63**|**33,665.00 **|**38,312.74**|**- **|**123,818.37**|<br>**99,668.86**|
|**year**|||||||
|**Excess of receipts over**<br>**payments for the year**|**57,550.14**|**39,952.78 **|**47,180.02**|**- **|**144,682.94**|**123,818.37**|





## **Statement of Assets and Liabilities** 

**Class and nominal code** 

**General Designated Restricted Endowment Total Last year** 

|**Current Asset - Cash At Bank And**|**In Hand**||||||
|---|---|---|---|---|---|---|
|Lloyds Bank current account|57,704.08|1,316.29|10,585.79|-|69,606.16|55,635.88|
|Virgin Notice Savings Account|-|38,636.49|36,841.23|-|75,477.72|68,182.49|
|**Total**|**57,704.08**|**39,952.78**|**47,427.02**|**- **|**145,083.88 **|**123,818.37**|
|**Liability - Agency Accounts**|||||||
|Agency collections|-|-|247.00|-|247.00|-|
|**Total**|<br>**-**|**-**|**247.00**|**-**|**247.00**|**-**|
|**Liability - Creditors: Amounts Falling Due In One Year**|||||||
|HMRC PAYE and NIC|84.95|-|-|-|84.95|-|
|Nest Pension Contributions|68.99|-|-|-|68.99|-|
|**Total**|<br>**153.94**|**-**|**-**|**-**|**153.94**|**-**|
|**Net total assets**|**57,550.14**|**39,952.78**|**47,180.02**|**- **|**144,682.94 **|**123,818.37**|
|**Represented by**|||||||
|General (Unrestricted)|57,550.14|-|-|-|57,550.14|51,840.63|
|Designated – Flower Fund|-|0.95|-|-|0.95|-|
|Designated – Heating Appeal|-|38,979.69|-|-|38,979.69|32,593.37|
|Designated – Ken Jolly Memorial|-|641.63|-|-|641.63|571.63|
|Designated – Mission Fund|-|330.51|-|-|330.51|-|
|Designated – Toddler Group|-|-|-|-|-|500.00|
|Restricted – Demonstrator Church|-|-|5,997.80|-|5,997.80|-|
|Restricted – Heating Appeal|-|-|36,841.23|-|36,841.23|35,589.12|
|Restricted – Links for Life|-|-|1,834.10|-|1,834.10|1,969.44|
|Restricted – Organ Fund|-|-|600.00|-|600.00|-|
|Restricted – Ops Manager Salary|-|-|1,508.00|-|1,508.00|-|
|Restricted – Youth Fund|-|-|398.89|-|398.89|754.18|
|**Total**|**57,550.14**|**39,952.78**|**47,180.02**|**- **|**144,682.94 **|**123,818.37**|





## **Fund movement summary** 

|**Fund**|**Opening**|**Incoming**|**Outgoing**|**Transfers **|**Gains/Losses**|**Closing**|
|---|---|---|---|---|---|---|
|**Demonstrator Church**|||||||
|Restricted|-|14,438.00|8,440.20|-|-|5,997.80|
|**Sub-totals**|**-**|**14,438.00**|**8,440.20**|**-**|**-**|**5,997.80**|
|**Eco Festival**|||||||
|Restricted|-|300.00|300.00|-|-|-|
|**Sub-totals**|**-**|**300.00**|**300.00**|**-**|**-**|**-**|
|**Flower Fund**|||||||
|Designated|-|190.00|189.05|-|-|0.95|
|**Sub-totals**|**-**|**190.00**|**189.05**|**-**|**-**|**0.95**|
|**Heating Appeal**|||||||
|Restricted|35,589.12|2,122.11|870.00|-|-|36,841.23|
|**Sub-totals**|**35,589.12**|**2,122.11**|**870.00**|**-**|**-**|**36,841.23**|
|**Heating Appeal**|||||||
|Designated|32,593.37|6,536.32|150.00|-|-|38,979.69|
|**Sub-totals**|**32,593.37**|**6,536.32**|**150.00**|**-**|**-**|**38,979.69**|
|**Ken Jolly Fund**|||||||
|Designated|571.63|70.00|-|-|-|641.63|
|**Sub-totals**|**571.63**|**70.00**|**-**|**-**|**-**|**641.63**|
|**Links for Life**|||||||
|Restricted|1,969.44|661.50|796.84|-|-|1,834.10|
|**Sub-totals**|**1,969.44**|**661.50**|**796.84**|**-**|**-**|**1,834.10**|
|**Listed Places of Worship**|**VAT**||||||
|Restricted|-|636.00|636.00|-|-|-|
|**Sub-totals**|**-**|**636.00**|**636.00**|**-**|**-**|**-**|





## **Mission Fund** 

|Designated|-|-|169.49|500.00|-|330.51|
|---|---|---|---|---|---|---|
|**Sub-totals**|**-**|**-**|**169.49**|**500.00**|**-**|**330.51**|
|**Organ Fund**|||||||
|Restricted|-|3,780.00|3,180.00|-|-|600.00|
|**Sub-totals**|**-**|**3,780.00**|**3,180.00**|**-**|**-**|**600.00**|
|**Ops Manager**|||||||
|Restricted|-|1,508.00|-|-|-|1,508.00|
|**Sub-totals**|**-**|**1,508.00**|**-**|**-**|**-**|**1,508.00**|
|**Toddler Group**|||||||
|Designated|500.00|-|-|(500.00)|-|-|
|**Sub-totals**|**500.00**|**-**|**-**|**(500.00)**|**-**|**-**|
|**Youth Fund**|||||||
|Restricted|754.18|-|355.29|-|-|398.89|
|**Sub-totals**|**754.18**|**-**|**355.29**|**-**|**-**|**398.89**|
|**General Fund**|||||||
|Unrestricted|51,840.63|129,227.24|123,517.73|-|-|57,550.14|
|**Sub-totals**|**51,840.63**|**129,227.24**|**123,517.73**|**-**|**-**|**57,550.14**|
|**Totals**|**123,818.37**|**159,469.17**|**138,604.60**|**-**|**-**|**144,682.94**|



## **PURPOSE OF UNRESTRICTED FUNDS** 

General Fund – the ‘free reserves’ of the charity 

Designated Funds - unrestricted charity assets earmarked by trustees for specific projects, programs, or long-term goals rather than immediate general use. 

## **PURPOSE OF RESTRICTED FUNDS** 

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor. 

**Demonstrator Church** – to explore eco-friendly technologies and installations and to move towards implementing net zero practices 



|**Eco Festival**–|to support an eco-friendly and sustainable living event for the|
|---|---|
||community|
|**Heating Appeal**–|to raise funds for a new heating system for the church and|
||underchurch|
|**Links for Life**–|to offer more and better opportunities for people across the city|
||to form friendships, access support and improve wellbeing|
|**Listed Places of Worship**–  VAT paid on repairs and renovations to the applicable work on||
||the church building|
|**Organ**–|to repair and maintain the church organ|
|**Ops Manager**–|to fund the salary of the church’s Operations Manager|
|**Youth Fund**–|to support church projects, activities and services for children|
||and young people|





**Total** 

## **Analysis of income and expenditure** 

**Unrestricted Designated Restricted Endowment This year Last year** 

|**INCOME AND ENDOWMENTS FROM:**|||||||
|---|---|---|---|---|---|---|
|**Donations and legacies**|||||||
|One off Gift Aid Donations|3,490.94|1,655.00|4,450.00|-|9,595.94|940.00|
|Donations - Non Gift Aid|4,415.86|615.00|1,758.00|-|6,788.86|6,435.30|
|Yellow Gift Aid Envelopes|1,067.00|50.00|-|-|1,117.00|790.00|
|Open plate collections|11,225.94|-|-|-|11,225.94|10,652.56|
|Gift Aid - Freewill Envelopes|10,263.30|-|-|-|10,263.30|11,006.20|
|Non-Gift Aid - Freewill Envelopes|2,272.12|-|-|-|2,272.12|2,798.00|
|Standing Orders - Gift Aided|12,932.00|-|-|-|12,932.00|11,472.00|
|Standing Orders - Non-Gift Aided|160.00|-|-|-|160.00|380.00|
|Parish Giving Scheme|7,597.84|-|-|-|7,597.84|6,012.45|
|GWD Donation Station|1,227.93|-|-|-|1,227.93|734.53|
|Sum Up Cash Machine|95.00|-|-|-|95.00|267.00|
|Tax recoverable on Gift Aid|10,980.76|118.75|-|-|11,099.51|8,733.62|
|Legacies|-|-|-|-|-|10,000.00|
|Clergy Cover|-|-|-|-|-|42.20|
|**Donations and legacies Totals**|**65,728.69**|**2,438.75**|**6,208.00**|**-**|**74,375.44**|**70,263.86**|
|**Income from charitable activities**|||||||
|Church hall lettings - Christian<br>objectives|5,648.00|-|-|-|5,648.00|3,740.00|
|Admin Fees - Bapt Certs etc|62.00|-|-|-|62.00|72.00|
|Grants Specific|-|-|16,035.50|-|16,035.50|8,597.85|
|Fees for weddings and funerals|2,291.00|-|-|-|2,291.00|2,729.00|
|**Income from charitable activities**<br>**Totals**|**8,001.00**|**-**|**16,035.50**|**-**|**24,036.50**|**15,138.85**|
|**Other trading activities**|||||||
|Church hall lettings - fundraising|39,981.20|-|-|-|39,981.20|43,564.00|
|Refreshments|1,652.83|-|-|-|1,652.83|1,733.38|
|Coffee Mornings|2,312.80|397.10|-|-|2,709.90|1,671.72|
|Events|1,200.72|2,931.73|154.00|-|4,286.45|3,226.97|





|**Other trading activities Totals**|**45,147.55**|**3,328.83**|**154.00**|**-**|**48,630.38**|**50,196.07**|
|---|---|---|---|---|---|---|
|**Investments**|||||||
|Bank and Building Society Interest|-|1,028.74|1,048.11|-|2,076.85|1,841.05|
|Stier House Rent|10,350.00|-|-|-|10,350.00|10,314.86|
|**Investments Totals**|**10,350.00**|**1,028.74**|**1,048.11**|**-**|**12,426.85**|**12,155.91**|
|**Income and endowments**|||||||
||**129,227.24**|**6,796.32**|**23,445.61**|**- **|**159,469.17 **|**147,754.69**|
|**Grand totals**|||||||
|**EXPENDITURE ON:**|||||||
|**Raising funds**|||||||
|Water Hall and Estate|128.00|-|-|-|128.00|204.00|
|Electricity Hall and Estate|2,414.97|-|-|-|2,414.97|2,558.09|
|Gas Hall and Estate|7,117.57|-|-|-|7,117.57|5,495.84|
|Insurance Hall|2,198.89|-|-|-|2,198.89|4,149.18|
|Estate and Hall maintenance|2,496.31|-|-|-|2,496.31|2,553.95|
|Estate major repairs|1,928.72|-|392.00|-|2,320.72|12.09|
|Hall and Estate equipment|380.26|-|-|-|380.26|1,081.06|
|Stier House Insurance|645.47|-|-|-|645.47|445.72|
|Stier House Costs|2,800.26|-|-|-|2,800.26|1,210.54|
|Stier House Major Repairs and<br>Decoration|5,654.18|-|-|-|5,654.18|1,971.77|
|Stier House New Building Work|-|-|-|-|-|1,212.00|
|Costs of fundraising events|270.08|-|333.98|-|604.06|403.29|
|Refreshments|428.14|-|-|-|428.14|611.94|
|Merchant Fees|1.15|-|-|-|1.15|4.37|
|**Raising funds Totals**|**26,464.00**|**-**|**725.98**|**-**|**27,189.98**|**21,913.84**|
|**Expenditure on charitable activities**|||||||
|Employer Pension Contributions|251.55|-|-|-|251.55|-|
|Church running - water|128.00|-|-|-|128.00|204.00|
|Church running - electric|965.60|-|-|-|965.60|1,831.79|
|Church running - gas|8,385.06|-|-|-|8,385.06|10,424.71|
|Church running - insurance|6,807.58|-|-|-|6,807.58|4,373.19|
|Church running - maintenance|3,743.49|-|-|-|3,743.49|5,750.41|
|Church major repairs and<br>decoration|1,251.42|-|3,816.00|-|5,067.42|15,296.41|





|Church Equipment|293.33|-|-|-|293.33|1,506.54|
|---|---|---|---|---|---|---|
|New building work Church|-|-|1,188.00|-|1,188.00|-|
|Church Telecommunications|1,087.84|-|-|-|1,087.84|1,006.60|
|Office Costs|2,104.43|-|-|-|2,104.43|1,636.99|
|Ops Manager|16,048.97|-|-|-|16,048.97|10,632.00|
|Publicity|65.00|-|-|-|65.00|127.75|
|Website|-|-|-|-|-|215.00|
|Organist|265.00|-|-|-|265.00|500.00|
|Vergering / Sound Desk Operator|-|-|-|-|-|570.00|
|Cleaner|3,088.20|-|-|-|3,088.20|4,060.00|
|Social Events Co-ordinator|-|-|57.50|-|57.50|632.50|
|Upkeep of Church Garden|2,281.32|-|-|-|2,281.32|1,700.27|
|Cleaning Supplies|1,264.12|-|-|-|1,264.12|1,004.09|
|Bank Charges|752.49|-|-|-|752.49|534.94|
|Youth Ministry|-|-|320.64|-|320.64|1,050.79|
|Visiting Clergy Fees|-|-|-|-|-|85.80|
|Tithes|4,239.00|-|-|-|4,239.00|4,169.00|
|Charity Donations|-|-|-|-|-|164.00|
|Diocesan Fees|-|-|-|-|-|153.00|
|Parish Share|33,000.00|-|-|-|33,000.00|25,000.00|
|Clergy Expenses|2,617.39|-|-|-|2,617.39|703.05|
|Service costs and supplies|705.51|37.06|-|-|742.57|518.22|
|Church mission and groups|290.76|132.43|348.01|-|771.20|959.75|
|Wearmouth Deanery|125.00|-|-|-|125.00|125.00|
|Flowers|-|189.05|-|-|189.05|498.56|
|Visiting speakers / Hospitality|-|-|-|-|-|527.13|
|Licences|452.69|-|-|-|452.69|1,531.36|
|DBS|38.32|-|-|-|38.32|28.74|
|Governance costs / PCC expenses|-|-|-|-|-|220.10|
|Men's Institute Insurance|1,081.52|-|-|-|1,081.52|1,160.45|
|Men's Institute Maintenance|2,068.64|-|-|-|2,068.64|-|
|Men's Institute Major Repairs and<br>Decoration|-|-|-|-|-|250.00|
|Professional Information and Advice|3,651.50|150.00|8,122.20|-|11,923.70|-|





|**Expenditure on charitable**<br>**activities Totals**|**97,053.73**|**508.54**|**13,852.35**|**- **|**111,414.62**|**99,152.14**|
|---|---|---|---|---|---|---|
|**Other expenditure**|||||||
|1710 - Legal Fees|-|-|-|-|-|2,539.20|
|**Other expenditure Totals**|**-**|**-**|**-**|**-**|**-**|**2,539.20**|
|**Expenditure Grand totals**|**123,517.73**|**508.54**|**14,578.33**|**- **|**138,604.60 **|**123,605.18**|



Approved by the Parochial Church Council and signed on its behalf on 17[th] March 2026 by: 


Revd Emma Parker Chair of PCC 



## **NOTES TO THE FINANCIAL STATEMENTS** 

## **ACCOUNTING POLICIES** 

The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis. An audit is not required by the charity’s constitution and has not been requested by the trustees. 

The Independent Examiner's Report is attached to the Financial Statements. 

## **BASIS OF ACCOUNTING** 

The charity reported total unrestricted funds at the year end of £97,503 and has already secured a significant amount of funding for the current year. 

The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. The Trustees are of the view that the immediate future of the charity, for the next 12 months is secure and that on this basis the charity is a going concern. 

## **FUND ACCOUNTING** 

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. 

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. At the end of 2025 our designated funds are for the Ken Jolly Memorial, the Heating Appeal, Flowers and Mission 

Restricted Funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given.  Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund.  Our current restricted funds with a positive balance at the end of the year are the Heating Appeal, Youth Ministry, Demonstrator Church, Ops Manager Salary, Organ Fund and Links for Life. 

## **RECEIPTS** 

Receipts are recognised when the charity has received the receipt. 

## **BANKING** 

The charity’s funds are located in a Business Current account at Lloyds and in a notice savings account at Virgin Money 

## **PETTY CASH** 

The charity no longer holds petty cash 



## **PAYMENTS AND LIABILITIES** 

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. 

A liability is measured on recognition of its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. 

## **CHARITABLE ACTIVITIES** 

Payments on charitable activities include the costs of supporting the local community as well as other activities undertaken to further the purposes of the charity and their associated support costs. 

## **GOVERNANCE AND SUPPORT COSTS** 

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 

Support costs are those functions that assist the work of the charity but do not directly cover charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. 

## **RESERVES POLICY** 

It is the current policy of the PCC to maintain a balance (if possible) in unrestricted funds that equates to three months’ unrestricted payments. It is held to smooth out fluctuations in cash flow and to meet emergencies. We estimate this to be £30,000. The balance of £57,550.14 held in unrestricted funds at the end of 2025 exceeds this target. 

## **PAY, EMPLOYEES AND PENSIONS** 

The PCC employs an Operations Manager for 22 hours per week at £14.50 per hour. This employment role qualified for Automatic Enrolment pension contributions. The PCC provides 3% contribution to the Nest Pension scheme. 

The key management personnel of the charity, comprise the Operations Manager and the Trustees. The total employee benefits of the key management personnel of the charity were £16,390 

|**2025**|**£**|
|---|---|
|Salaries and wages|14,729|
|Social security costs|1,410|
|Pension costs (defined contribution pension plan)|252|
|**TOTAL**|16,390|



No employee received remuneration above £60,000 

The PCC resolved anyone employed by them will always receive at least the Living Wage Foundation’s living wage rate. Other people providing services to the church do so on a selfemployed basis. 



## **STAFF NUMBERS** 

The average monthly head count was 1 staff (2024: 0 staff) and the average monthly number of full-time equivalent employees during the year 2025 was 0.5 

The parts of the charity in which the employees work: Charitable Activities 

## **TRUSTEE EXPENSES** 

A total of £2617.39 was claimed by three Trustees for clergy expenses (water rates, travel, administration costs and phone charges) 

## **PCC REMUNERATION** 

PCC members received no remuneration for acting as Trustees. However, one Trustee has provided services to the charity whilst undertaking their Trustee role. 

|These were as follows:<br>**ROLE**<br>Social Events Co-ordinator|These were as follows:<br>**ROLE**<br>Social Events Co-ordinator|||
|---|---|---|---|
||**ROLE**|**No. of trustees**|**Amount paid out**|
||Social Events Co-ordinator|1|£57.50|



## **AGENCY MONIES** 

The PCC acts as collecting agents for certain connected parties and also where monies are raised for a specific charity at a service or event. These transactions are not included in the financial statements. The amounts are set out in the table below: 

|**AGENCY**|Amount received|Amount paid out|
|---|---|---|
|Durham Board of Finance|£3,819.60|£3,572.60|
|Organist|£70.00|£70.00|
|Vergers|£140.00|£140.00|
|Leprosy Mission|£45.00|£45.00|
|Clergy from outside the parish officiating<br>at services|£318.40|£318.40|



## **CONTRACTS WITH CENTRAL AND LOCAL GOVERNMENT** 

The church has no contracts with central or local government other than for routine services (waste removal, pest control etc.) 

## **GRANTS FROM CENTRAL AND LOCAL GOVERNMENT** 

A £636 VAT grant was received from the Listed Places of Worship Government Scheme 

## **OTHER GRANTS** 

£661.50 was received from Links for Life, £300 from Wearmouth deanery towards an Eco Fayre and £14,438 from the Archbishops’ Council Demonstrator Church project 

## **LEGACIES** 

No legacies were received during the year 



## **PARISH SHARE** 

The Parish Share paid to the Diocese in 2025 was £33,000 

## **ANTICIPATED FUTURE EXPENDITURE** 

The church’s heating system still urgently needs to be replaced. The current system is very expensive to run, is not energy efficient and is starting to become unreliable. The PCC remains committed to exploring eco-friendly options whilst finding a way to make the worshipping experience warm and comfortable. This year we discovered that the building named the Men’s Institute needs substantial remedial work. The building is currently closed to the public until the PCC can find a way to finance this extensive project. 

## **ACCOUNTING RECORDS** 

Accounting records are maintained online on Data Developments’ MyFundAccounting software 

## **REVIEW OF FINANCIAL CONTROLS** 

The PCC updated its financial controls during 2025 

## **FIXED ASSETS** 

Consecrated and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993. 

Moveable church furnishings held by the Vicar or Priest in Charge and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time).  For anything acquired prior to 2000 there is insufficient cost information available and, therefore, such assets are not valued in the financial statements.  All subsequently purchased items have depreciated in value to such an extent that this expenditure has now been written off. 

Equipment used within the church premises is depreciated on a straight-line basis over four years.  Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired. 

Therefore, St Gabriel’s currently shows no fixed assets 

St Gabriel’s is an unincorporated charity and does not own any property. Durham Diocese acts as Custodian trustees for all buildings. The values of Stier House, the Men’s Institute, the Church Hall and Cutter Suite do not need to be included in the PCC accounts. 



## **THE PCC OF ECCLESIASTICAL PARISH OF ST GABRIEL'S CHURCH** 

## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** 

For the year ended 31 December 2025 

I report on the financial statements of The PCC of Ecclesiastical Parish of St Gabriel's Church for the year ended 31 December 2025, which are set out on pages 6 to 14. 

## **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 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 

- 145(5)(b) of the Charities Act), and 

to state whether particular matters have come to my attention. 

## **Basis of independent examiner's statement** 

My examination was carried out in accordance with 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 the 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 statement below. 

## **Independent examiner's statement** 

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form and content of accounts 

- set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination. 

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

Michelle Wright MW Accounting, Bookkeeping & Training Woodgate House 5c Wood Street Gateshead NE11 9NP Date: 17/03/2026