and
The Parochial Church Council of the Ecclesiastical Parish of Tong and Laisterdyke (known as Tong and Laisterdyke PCC) Charity Number 1130777
Trustee Report and Accounts For the year ending 31 December 2025
TONG AND LAISTERDYKE PCC REPORT AND ACCOUNTS for the year ended 31 December 2025
| INDEX | Pages |
|---|---|
| Trustees Annual Report | 3 - 6 |
| Statement of Trustees’ Responsibilities | 7 |
| Independent Examiners Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 - 11 |
| Statement of Assets and Liabilities | 12 - 13 |
| Summary of Fund Movements | 14 - 16 |
| Analysis of Income & Expenditure | 17 - 21 |
| Notes on the Financial Statements | 22 |
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PARISH OF TONG AND LAISTERDYKE - TRUSTEES REPORT 31/12/2025
Aims and Purposes:
The Parochial Church Council of the Parish of Tong and Laisterdyke in the Diocese of Leeds, together with the clergy and churchwardens, is responsible for the pastoral, evangelistic, and social mission of the Church of England. It also has responsibility for the maintenance of the Church and Church Community Centre of St Christopher's Church, Holme Wood, St. James Church, Tong, and St. Mary’s Church Laisterdyke. The charity is registered with the Charity Commission as The Parochial Church Council of the Ecclesiastical Parish of Tong and Laisterdyke (Charity number 1130777). The governing documents are the Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules.
In Tong it is also responsible for the Village School Room.
Objectives and Activities:
The Parish of Tong and Laisterdyke exists to serve the communities of Tong Village, the Holmewood estate and Laisterdyke. We have three worship and community centres – St James’ Church in Tong as well as the School Room, a community building we run in conjunction with the Tong Village Association, St Mary’s in Laisterdyke, and St Christopher’s in Holmewood.
Through a varied programme of activities and services for all ages, the staff, volunteers and congregations of the three churches seek to support those in most need, offer pastoral care, love and friendship and build communities of hope and belonging both inside and outside the church.
The churches of the Parish choose to do this through their Good Neighbours project at St Christopher’s Church as well as working closely with other local churches and partners, including Primetime at the Vine which operates from
St Mary’s buildings and The Holmewood Family Centre which operates from St Christopher’s buildings.
During 2025, we completed a strategic review of this provision based at St Christopher’s Church and transferred our Good Neighbours project to our partner Charity, the Holmewood Family Centre, which changed its name to
St Christopher’s Community Centre, to more accurately reflect the complete service it now provides to support the local community. The trustees believe this transfer will enable the provision for older and vulnerable people to be even more effective as part of a coordinated service provision from our buildings.
Achievement and Performance
The cost-of-living crisis continues to have a very significant effect on many of the people that we serve, and we have seen a significant increase in our emergency food provision as well as our warm space provisions and access to our food pantries. We are encouraged that our efforts have led to some success in enabling vulnerable people migrate from crisis support to actively partaking in the food pantry provision. We continue to work in partnership with the Fuel Bank Foundation to provide additional support to people on low incomes who find themselves in fuel crisis.
As 3 small church communities and a community project, we have worked hard to provide spiritual, material, practical and community support bringing hope, sharing love, and nurturing faith.
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We have achieved this by working with our partners, to provide a wide range of services including:
-
Toddler Groups
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Children and Young People after school groups
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Older people’s groups and day care provision
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Craft and activity groups
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Community Cafes
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Community Food Pantries, Drop-in spaces and Warm spaces
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Crisis food and fuel support
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Sunday Worship Services
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Accessible Worship Services for families who don’t attend Sunday services
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Worship Services in Residential Homes
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Spiritual support for people across our communities, including the provision of Weddings, Baptisms and Funerals
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Opportunities to explore faith through small groups and discussions
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Supporting our local schools to explore faith and engage with their community, and support and governance of our local church school, St John’s CE School Bierley.
Review of Activities
A more detailed Parish Report of the work of the PCC & its three churches during 2025 is available.
Training
We seek to develop all our valued workers, both paid and volunteers, by providing appropriate training and personal development opportunities.
Financial Review
Charity accounts are split between 'Unrestricted' funds (of which some may be 'Designated' for a specific cause) and 'Restricted' funds. Unrestricted funds relate to money the PCC can spend on anything that fulfils the objectives of the church. Restricted funds record donations and expenditure for specific purposes or projects.
The financial climate remains challenging. Good Neighbours continues to be grateful for the support of the National Lottery Community Fund particularly with the ongoing pressure on local government funding reducing the ability of Adult Services to provide sufficient funding for community-based provision.
The transfer of the Good Neighbours project to our partner charity St Christopher’s Community Centre on 1[st] June makes meaningful comparisons with previous years difficult for the Good Neighbours project. The strategic review which proceeded this transfer did lead to a reduction in funding grant applications during the review process which has had a short-term impact on income.
The Parish benefitted from a number of successful grant applications last year, so our parish income has reduced as expected. We continue to receive exceptional support from our partnership with The Eldwick Church, as well as some other organisations, as we work to support the more vulnerable members of our communities through the ongoing cost of living crisis.
This is also reflected in an increase in our expenditure through increases in attendance at our Welcome Space and Food Pantry. We also faced significant increases in expenditure as we conduced our Quinquennial Inspections on our three church buildings.
- 4 -
Future Strategy
The charity plans to continue the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.
Reserves Policy
The Trustees, are working towards a policy whereby the unrestricted funds, not committed or invested in tangible assets (‘the free reserves’) held by the charity should be between 3 and 6 months of the resources expended. At the proposed reserves level, the Trustees recognise the need to continue to attract major funding in order to maintain activities.
Investment Policy
The Trustees have considered the most appropriate policy for investing funds. Short term reserves will be held in the Trustees’ interest-bearing bank account. Future long-term reserves will be held in accounts designed for the charity sector, with the requirement to generate income and/or capital growth.
Risk Review
The Trustees have conducted their own review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding activities. Internal risks are minimised by the use of professional consultants, and the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. The procedures are periodically reviewed to ensure they still meet the needs of the charity.
Structure, Governance and Management.
Members of the P.C.C. are either ex-officio, elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation rules, or co-opted. Elected members serve for a period of three years. Elections are conducted in such a way as to try to ensure that our three congregations are represented on the P.C.C and are set out in a Bishop’s Instrument.
During 2025 the following have served as members of our P.C.C. following our APCM in April:
Ex-officio Revd Canon Gary Hodgson Incumbent Revd Simon Rulton Curate July 2022 Revd Helen Hodgson Associate Vicar September 2024 Revd Paul Wheelhouse Associate Priest September 2024 Elected: Mr Paul Coates-Black Churchwarden re-elected April 2024 Mr John Rathmell Churchwarden re-elected April 2024 Mr Liam Jagger Churchwarden re-elected April 2024 Mrs Margaret Ealham Deanery Synod Rep re-elected April 2023 Mrs Elaine Rathmell Deanery Synod Rep re-elected April 2023 Mrs Monique McDonald Deanery Synod Rep elected January 2024 Mrs Jean Black PCC Rep re-elected April 2024 Mrs Louise Connacher PCC Rep re-elected April 2024 Ms Angela Abson PCC Rep re-elected April 2024 Miss Amanda Appleyard PCC Rep resigned May 2025 Mr Adrian Short PCC Rep re-elected April 2024 Mrs Louise Coates-Black PCC Rep elected April 2024
- 5 -
Treasurer - Mrs Joan Greenfield P.C.C. Committees that operated in 2025:
The P.C.C. normally functions through a number of Sub Committees, Management Committees and informal church meetings, which meet between full meetings of the P.C.C. They were as follows:
1. Standing Committee
2. Good Neighbours Project Management Committee :
3. Staffing Subcommittee
-
Finance Subcommittee
-
Tong School Room Management Committee : (Authority delegated by the PCC for the day to day running of the School Room. This includes members of the Tong Village Association).
6. St. James' Church Meeting :
7. St. Christopher’s Church Meeting:
- (buildings, worship, fellowship, discipleship and
-
mission, advising the
-
St. Mary’s Church Meeting: PCC on local issues to support their decision making. These are informal meetings, which includes anyone who attends church worship. These meetings have not taken place formally due to pressures on our resourcing, instead, communication has happened informally through discussions and a weekly newsletter).
Trustees report approved by the PCC on 23[rd] April 2026
Signed
Revd Canon Gary Hodgson
- 6 -
Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Annual Financial Statements
The attached financial statements for the year ended 31 December 2025, have been prepared in accordance with the relevant Church Accounting Regulations, applicable Accounting Standards and Statement of Recommended Practice (FRS 102) 2015.
It is recommended that the Annual Report and Financial Statements for the year ended 31[st] December 2025 be adopted and approved for submission to the Annual Parochial Church Meeting.
Approved by the trustees of the charity on 23[rd] April 2026 and signed on its behalf by:
Signed
Revd Canon Gary Hodgson Chair of Trustees
- 7 -
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF TONG AND LAISTERDYKE
(KNOWN AS TONG AND LAISTERDYKE PCC)
INDEPENDENT EXAMINER'S REPORT - 2025
Independent Examiner's report to the Trustees Council of Tong and Laisterdyke PCC
I report on the accounts of the Church for the year ended 31 December 2025 which are set out together with the accounting policies and notes on pages 8 to 16.
Respective responsibilities of the Trustees and the Independent 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 needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the general Directions given by the Charity commission under section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
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 the Trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 130 of the 2011 Act; or to prepare accounts which accord with the accounting records have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Emma Wilson FCA 15 Victoria Mews Cottingley Business Park Bingley BD16 1PY
23 April 2026
- 8 -
Statement of Financial Activities 2025
| Parish Churches | Unrestricted Designated Restricted Endowment Total Prior year funds funds funds funds funds total funds |
|---|---|
| Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Parish income Expenditure on: Raising funds Expenditure on charitable activities Other expenditure Parish expenditure Parish Net Income Good Neighbours |
34,940 6,135 44,582 - 85,657 124,389 2,918 42 1,877 - 4,837 3,230 17,855 3,600 2,385 - 23,840 24,172 808 1,198 1,610 - 3,617 3,067 6,302 - 3,008 616 9,926 8,479 |
| 62,824 10,975 53,463 616 127,879 163,338 - - 9,518 - 9,518 3,133 78,156 17,703 38,695 - 134,554 140,461 - - 894 670 1,565 - |
|
| 78,156 17,703 49,108 670 145,638 143,595 |
|
| -15,332 -6,728 4,355 -54 -17,759 19,743 |
|
| Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Good Neighbours income Expenditure on: Raising funds Expenditure on charitable activities Other expenditure Good Neighbours expenditure Good Neighbours Net Income Combined income / (expenditure) resources before transfer |
200 - 35,553 - 35,753 102,473 - - - - - 470 11,051 - - - 11,051 29,149 - - - - - 33 1,632 - - - 1,632 - |
| 12,883 - 35,553 - 48,436 132,125 - - 1,642 - 1,642 4,555 5,295 - 48,549 - 53,844 122,637 0 - 0 - 0 - |
|
| 5,295 - 50,191 - 55,486 127,192 |
|
| 7,588 - -14,638 - -7,050 4,933 |
|
| -7,744 -6,728 -10,283 -54 -24,089 24,676 |
| Transfer of Good Neighbours Project | |||||||
|---|---|---|---|---|---|---|---|
| Other expenditure |
35,633 | 29,439 | 65,072 | ||||
| - | |||||||
| 35,633 |
- | 29,439 |
- | 65,072 | - |
- 9 -
Balance Sheet
| Class and code Description |
As at As at 31/12/2025 31/12/2024 |
|---|---|
| Current assets Parish Churches 6432 CBF Fixed Interest Fund (Tong Endowment) CB3002956 6433 CBF Investment Fund - Tong (Tempest 60) endowment CB 3002957 6434 CBF Fixed Interest Fund - Tong (Tempest) endowment CB 3002951 6435 CBF Fixed Interest Fund - Fabric Fund endowment CB 3020681 6436 CBF Investment Fund (St Johns School Tong St) CB 3002824 6501 Bank current account 6505 Schoolroom Bank A/C 6510 CCLA (CBF) FABRIC account 6511 CCLA Investment Fund (General Fund) CB 3020680 6512 CBF Deposit Fund Tong School CB3002866 6590 Cash in hand Z05 Accounts Receivable Current assets Good Neighbours Virgin Good Neighbours Project Petty Cash Cash in hand GN Accounts receivable Total Current assets Liabilities 6601 Loans received 6602 Wedding Fees in Advance 6699 Agency collections Z04 Accounts payable Total Liabilities Net Asset surplus (deficit) Reserves Good Neighbours Excess/(deficit) to date Transfer of Good Nieghbours Project Parish Churches Excess/(deficit) to date Z01 Parish Churches Starting balances Good Neighbours Starting balances Total Reserves |
10,699 11,145 5,394 5,619 4,885 4,768 1,711 1,670 21,487 22,383 49,129 60,349 6,543 9,447 - 4,779 43,203 41,277 16,430 14,820 118 79 11,011 6,277 0 70,561 0 68 0 1,171 0 875 |
| 170,610 255,288 - - - - 5,150 107 714 550 |
|
| 5,864 657 |
|
| 164,746 254,631 |
|
| -7050 -9071 -65072 0 -17,762 19,744 182,508 162,765 72122 81,193 |
|
| 164,746 254,631 |
- 10 -
| Represented by Funds Parish Churches General (Unrestricted) Good Neighbours General (Unrestricted) Parish Churches Designated Good Neighbours Designated Parish Churches Restricted Good Neighbours Restricted Parish Churches Endowment Total |
-20,032 -4,696 0 28,044 56,219 92,947 0 - 104,276 99,921 0 44,077 24,283 24,338 |
|---|---|
| 164,746 284,631 |
- 11 -
Statement of Assets and Liabilities
| Class and nominal code | General | Designated | Restricted | Endowment | Total | Last year |
|---|---|---|---|---|---|---|
| PARISH CHURCHES | ||||||
| Current Asset - Cash At Bank And In Hand | ||||||
| 6501: Bank current account | 31,539 | 9,524 | 7,576 | 490 | 49,129 | 60,349 |
| 6505: Schoolroom Bank A/C | - | - | 6,543 | - | 6,543 | 9,447 |
| 6510: CCLA (CBF) FABRIC account |
-4,995 | 1,396 | 3,499 | 100 | - | 4,779 |
| 6511: CCLA Investment Fund (General Fund) CB 3020680 |
507 | 41,704 | - | 992 | 43,203 | 41,276 |
| 6512: CBF Deposit Fund Tong School CB3002866 |
284 | - | 16,146 | - | 16,430 | 14,820 |
| 6590: Cash in hand | -53,917 | 575 | 53,950 | -490 | 118 | 79 |
| Total | -26,582 | 53,199 | 87,714 | 1,092 | 115,423 | 130,752 |
| Current Asset - Debtors | ||||||
| Z05: Accounts Receivable | 7,704 | 3,455 | -148 | - | 11,011 | 6,276 |
| Total | 7,704 | 3,455 | -148 | - | 11,011 | 6,276 |
| Current Asset - Investments | ||||||
| 6432: CBF Fixed Interest Fund (Tong Endowment) CB3002956 |
- | - | - | 10,699 | 10,699 | 11,145 |
| 6433: CBF Investment Fund - | ||||||
| Tong (Tempest 60) endowment | - | - | - | 5,394 | 5,394 | 5,618 |
| CB 3002957 | ||||||
| 6434: CBF Fixed Interest Fund - | ||||||
| Tong (Tempest) endowment CB | - | - | - | 4,885 | 4,885 | 4,768 |
| 3002951 | ||||||
| 6435: CBF Fixed Interest Fund - | ||||||
| Fabric Fund endowment CB | - | - | - | 1,711 | 1,711 | 1,670 |
| 3020681 | ||||||
| 6436: CBF Investment Fund (St | ||||||
| Johns School Tong St) CB | - | - | 20,987 | 500 | 21,487 | 22,382 |
| 3002824 | ||||||
| Total | - | - | 20,987 | 23,189 | 44,176 | 45,585 |
| Liability - Agency Accounts | ||||||
| 6699: Agency collections | - | - | 5,150 | - | 5,150 | 105 |
| Total | - | - | 5,150 | - | 5,150 | 105 |
| Liability - Creditors: Amounts Falling Due In One | Year | |||||
| 6601: Loans received | 615 | - | 98 | - | 714 | - |
| Total | 615 | - | 98 | - | 714 | - |
| Parish Churches Net total assets | -20,029 | 56,219 | 104,276 | 24,283 | 164,746 | 182,508 |
- 12 -
Statement of Assets and Liabilities continued
GOOD NEIGHBOURS
| Current Asset - Cash At Bank And In Hand | ||||
|---|---|---|---|---|
| Virgin Good Neighbours Project | 0 | 0 | 0 | 70,561 |
| Petty Cash | 0 | 0 | 67 | |
| Cash in hand GN | 0 | 0 | 1,168 | |
| Accounts receivable | - | 0 | 875 | |
| Total Current assets | 0 | 0 0 |
0 0 |
72,671 |
| Good Neighbours Net total assets | 0 | 0 0 |
0 0 |
72,671 |
- 13 -
Fund movement summary
| Fund | Opening | Incoming | Outgoing | Transfers | Gains/ Losses |
Closing |
|---|---|---|---|---|---|---|
| PARISH CHURCHES | ||||||
| Awards For All | ||||||
| Restricted | 12,835 | 3,455 | 12,835 | - | - | 3,455 |
| BMDC Food Bank | ||||||
| Restricted | - | 7,842 | 7,935 | - | - | -93 |
| C Child & Mission | ||||||
| Restricted | 1,861 | 375 | 881 | - | - | 1,355 |
| C Church | ||||||
| Restricted | 3,256 | - | - | - | - | 3,256 |
| CCLA Investment CB3020680 | ||||||
| Designated | 40,722 | 981 | - | - | - | 41,704 |
| Church Yard | ||||||
| Designated | 1,385 | 2,722 | 3,418 | - | - | 688 |
| Fabric CB3020802 | ||||||
| Designated | 140 | 216 | - | - | - | 356 |
| Restricted | 3,139 | - | - | - | - | 3,139 |
| Sub-totals | 3,279 | 216 | - | - | - | 3,495 |
| Fabric Endow CB3020681 | ||||||
| Endowment | 1,670 | 40 | - | - | - | 1,711 |
| J Bells | ||||||
| Restricted | 6,211 | 434 | 1,329 | - | - | 5,315 |
| J Restoration | ||||||
| Restricted | 20,006 | 5,070 | 9,518 | - | - | 15,558 |
| M Disc | ||||||
| Restricted | 17,025 | 31,294 | 19,811 | - | - | 28,508 |
| M Flat | ||||||
| Designated | 6,035 | 3,600 | 1,449 | - | - | 8,185 |
| Projector | ||||||
| Designated | 1,830 | - | - | - | - | 1,829 |
- 14 -
| School Room | ||||||
|---|---|---|---|---|---|---|
| Restricted | 9,482 | 3,827 | 5,978 | - | - | 7,331 |
| St J School CB3002824 | ||||||
| Restricted | 21,882 | - | 894 | - | - | 20,987 |
| Stairlift | ||||||
| Restricted | 772 | - | - | - | - | 772 |
| T Endow CB3002956 | ||||||
| Endowment | 10,851 | - | 445 | - | - | 10,405 |
| Tong School CB3002866 | ||||||
| Restricted | 14,536 | 1,610 | - | - | - | 16,146 |
| Training | ||||||
| Restricted | 1,087 | - | - | - | - | 1,086 |
| TT Endow CB3002957 | ||||||
| Endowment | 11,816 | 575 | 224 | - | - | 12,167 |
| Weddings | ||||||
| Restricted | -215 | 3,008 | 2,759 | - | - | 34 |
| Weekend | ||||||
| Restricted | 879 | - | - | - | - | 878 |
| General | ||||||
| Unrestricted | -4,697 | 62,824 | 78,156 | - | - | -20,029 |
| Parish Churches Totals | 182,508 | 127,873 | 145,632 | - | - | 164,750 |
- 15 -
Fund movement summary continued
GOOD NEIGHBOURS
| GOOD NEIGHBOURS | ||||||
|---|---|---|---|---|---|---|
| Awards For All | ||||||
| Restricted | 3,558 | 3,665 | 2,192 | 5,030 | - | 0 |
| BMDC Audult Services | ||||||
| Restricted | 6,061 | 5,845 | 8,268 | 3,637 | - | 0 |
| BD4+ Community Partnership | ||||||
| Restricted | 2,136 | 0 | 2,136 | 0 | - | 0 |
| Bradford City Challenge | ||||||
| Restricted | 500 | 1,750 | 1,810 | 440 | - | 0 |
| Garfield Weston | ||||||
| Restricted | 15,037 | 0 | 15,037 | 0 | - | 0 |
| St George Martin Trust | ||||||
| Restricted | 604 | 0 | 604 | 0 | - | 0 |
| Reaching Communities | ||||||
| Restricted | 13,261 | 19,506 | 16,592 | 16,175 | - | 0 |
| Skipton Building Society | ||||||
| Restricted | 586 | 0 | 586 | 0 | - | 0 |
| Scurrah Wainwright | ||||||
| Restricted | 2,335 | 0 | 2,335 | 0 | - | 0 |
| Wynsors Tong | ||||||
| Restricted | 0 | 550 | 487 | 63 | - | 0 |
| Local Friendship Group | ||||||
| Restricted | 0 | 4,238 | 144 | 4,094 | - | 0 |
| Gereral | ||||||
| Unrestricted | 28,044 | 12,883 | 5,295 | 35,633 | - | 0 |
| Good Neighbours Totals | 72,123 | 48,436 | 55,486 | 65,072 | - | 0 |
- 16 -
Analysis of income and expenditure
| Total | Total | |||||
|---|---|---|---|---|---|---|
| Unrest'd | Desig'd | Restric'd | End'ment | This year | Last year | |
| Income and endowments from:(The parish churches) | ||||||
| Donations and legacies | ||||||
| 0101 - Gift Aid - Bank - St Christopher's | 3,130 | - | - | - | 3,130 | 4,765 |
| 0102 - Gift Aid - Bank - St James | 3,780 | - | - | - | 3,780 | 3,780 |
| 0103 - Gift Aid - Bank - St Marys | 160 | - | - | - | 160 | 240 |
| 0105 - PGS - Donations | 9,008 | - | - | - | 9,008 | 8,661 |
| 0110 - Gift Aid - Envelopes (St James) | 1,280 | - | - | - | 1,280 | 1,425 |
| 0201 - Other planned giving (St Christopher's) | 134 | - | - | - | 134 | - |
| 0301 - Loose plate collections - St Christophers | 4,415 | - | - | - | 4,415 | 2,899 |
| 0302 - Loose plate collections - St James | 2,348 | - | - | - | 2,348 | 2,937 |
| 0303 - Loose plate collections - St Marys | 2,604 | - | - | - | 2,604 | 3,317 |
| 0550 - Donations appeals etc | 510 | 2,294 | - | - | 2,804 | 3,347 |
| 0552 - Ministers Discretionary Fund | - | - | 31,294 | - | 31,294 | 23,268 |
| 0553 - Projector Fund - Stewardship | - | - | - | - | - | 6,000 |
| 0554 - Awards For All | - | 3,455 | - | - | 3,455 | 20,000 |
| 0555 - Community Kitchen | - | - | - | - | - | 9,962 |
| 0556 - St. James' Restoration Fund | - | - | 5,070 | - | 5,070 | 4,742 |
| 0557 - BIFFA Award - Heating | - | - | - | - | - | 21,130 |
| 0558 - BMDC Food Bank | - | - | 7,842 | - | 7,842 | - |
| 0601 - Tax recoverable on Gift Aid | 5,769 | 386 | - | - | 6,155 | 6,562 |
| 0702 - Parish Child/Mission Work | - | - | 375 | - | 375 | 1,350 |
| 0809 - Church Grants | 1,800 | - | - | - | 1,800 | - |
| Donations and legacies Totals | 34,940 | 6,135 | 44,582 | - | 85,657 | 124,389 |
| Income from charitable activities | ||||||
| 0940 - Repairs & Renewals reimbursements | - | - | - | - | - | 259 |
| 1101 - Fees Funerals | 2,724 | - | - | - | 2,724 | 2,366 |
| 1103 - Sundries | 194 | 42 | 1,442 | - | 1,678 | 484 |
| 1104 - St James' Bells | - | - | 434 | - | 434 | 120 |
| Income from charitable activities Totals | 2,918 | 42 | 1,877 | - | 4,837 | 3,230 |
- 17 -
| Other trading activities 0910 - Refreshments etc 0912 - Bus Stop 0924 - Cleaning Income 1230 - Rent from Projects 1240 - Church hall hire 1241 - St Marys Flat 1250 - Schoolroom - Income from hall Other trading activities Totals Investments 1020 - Bank and building society interest Investments Totals Other income 1102 - Fees Weddings Income 1310 - Insurance claims 1311 - Insurance income 1312 - Governance Income/Audit 1313 - Re-evaluation of Investments Other income Totals Parish Churches Income and endowments Grand totals |
83 - - - 83 78 110 - - - 110 - 216 - - - 216 - 15,896 - - - 15,896 15,432 1,550 - - - 1,550 2,781 - 3,600 - - 3,600 3,600 - - 2,385 - 2,385 2,280 |
|---|---|
| 17,855 3,600 2,385 - 23,840 24,172 808 1,198 1,610 - 3,617 3,067 |
|
| 808 1,198 1,610 - 3,617 3,067 2,819 - 3,008 - 5,827 4,819 2,426 - - - 2,426 - 671 - - - 671 984 386 - - - 386 386 - - - 616 616 2,290 |
|
| 6,302 - 3,008 616 9,926 8,479 |
|
| 62,824 10,975 53,463 616 127,879 163,338 |
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Income and endowments from: (Good Neighbours)
| Donations and legacies Grants Received Other funds generated Donations Donations and legacies Totals Income from charitable activities Coffee Income from charitable activities Totals Other trading activities Café Day Centre Other activities Other income Other trading activities Totals Investments Bank and building society interest Investments Totals Good Neighbours Income and endowments Grand totals |
- - 35003 - 35,003 96,344 - - - - 0 5,598 200 - 500 - 700 531 |
|---|---|
| 200 0 35,503 0 35,703 102,473 - - - - - 470 |
|
| 0 0 0 0 0 470 4936.82 - - - 4,937 16778 3492 - - - 3,492 7683 2622.3 - - - 2,622 632 1,632 - - - 1,632 4,056 |
|
| 12,683 0 0 0 12,683 29,149 - - - - 0 33 |
|
| 0 0 0 0 0 33 |
|
| 12,883 0 35,503 0 48,386 132,125 |
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| Expenditure on:(the parish churches) Raising funds 1730 - St James Restoration Raising funds Totals Expenditure on charitable activities 1721 - Community Kitchen 1801 - Giving to missionary, relief and development societies 1804 - Parish Child/Mission Work 1805 - Ministers Discretionary Fund 1806 - Projector Fund - Stewardship 1807 - Awards For All 1808 - BIFFA Award - Heating 1809 - BMDC Food Bank 1901 - Parish Share 2005 - Sundries 2018 - Bank Charges 2030 - Repairs & Renewals - St Christophers 2031 - Repairs & Renewals - St James 2032 - Repairs & Renewals - St Marys 2033 - Quinquennial repairs & renewals - St C'tophers 2034 - Quinquennial repairs & renewals - St James 2035 - Quinquennial repairs & renewals - St Marys 2101 - Working expenses of incumbent 2102 - Travel Expenses 2150 - Vicar's telephone 2301 - Church insurance 2331 - Cleaning 2332 - Worship & Sunday School 2333 - Fees for funerals 2334 - Wedding Fees Payments 2350 - Upkeep of churchyard 2360 - Printing, Postage, Stationery 2361 - Computer and Internet 2401 - Church - electric 2410 - Church - gas 2420 - Church - water 2530 - Schoolroom - electricity 2550 - Schoolroom - insurance 2560 - Schoolroom - Repairs & Renewals 2580 - Schoolroom - water 2601 - Governance costs examination/audit fee 2840 - St Marys Flat Expenditure on charitable activities Totals |
- - 9,518 - 9,518 3,133 |
|---|---|
| - - 9,518 - 9,518 3,133 - - - - - 9,996 844 30 - - 874 870 - - 881 - 881 1,427 - - 19,811 - 19,811 20,822 - - - - - 4,170 - 12,835 - - 12,835 7,164 - - - - - 21,130 - - 7,935 - 7,935 - 30,000 - - - 30,000 30,000 180 200 1,454 - 1,834 437 127 - 41 - 168 201 3,870 - - - 3,870 4,984 3,285 - 1,317 - 4,603 667 96 - - - 96 105 3,147 - - - 3,147 - 1,809 - - - 1,809 - 1,806 - - - 1,806 - 1,113 - - - 1,113 1,438 186 - - - 186 153 854 - - - 854 1,096 9,380 - - - 9,380 6,276 2,105 - 2,282 - 4,388 2,273 1,606 - - - 1,606 1,350 624 - - - 624 534 - - 2,759 - 2,759 2,417 - 3,218 - - 3,218 1,051 1,267 - - - 1,267 1,450 2,075 - - - 2,075 1,928 1,905 - - - 1,905 2,054 9,835 - - - 9,835 9,239 1,320 - - - 1,320 1,333 - - 766 - 766 747 - - 168 - 168 984 - - 980 - 980 672 - - 239 - 239 216 714 - 58 - 772 772 - 1,419 - - 1,419 2,492 |
|
| 78,156 17,703 38,695 - 134,554 140,461 |
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Other expenditure
| 2602 - Re-evaluation of Investments Other expenditure Totals Parish Churches Expenditure Grand totals Expenditure on:(Good Neighbours) Raising funds Development costs Raising funds Totals Expenditure on charitable activities Salaries Staff Training / Uniforms Finance / Payroll Activities Fruit & Veg Minibus Supplies Equipment Volunteer Expenses Computers / Internet / Telephone Printing / Postage / Stationery Marketing Rent Cleaning Repairs and renewals Other costs Expenditure on charitable activities Totals Other expenditure Transfer of Good Neighbours Project Good Neighbours Expenditure Grand totals |
- - 894 670 1,565 - |
|---|---|
| 35,633 - 30,333 670 1,565 - |
|
| 78,156 17,703 49,108 670 145,638 143,595 |
|
| - - 1,642 - 1,642 5,344 |
|
| 0 0 1,642 0 1,642 5,344 3,063 - 31,178 - 34,241 83,477 - - 1,272 - 1,272 968 - - 1,122 - 1,122 2,242 415 - 1,287 - 1,702 2,009 5 - 1,187 - 1,192 3,450 1,200 - 2,250 - 3,450 7,119 - - 3,760 - 3,760 12,284 - - 996 - 996 - - - 42 - 42 457 - - 452 - 452 1,240 12 - 80 - 92 231 - - - - -553 - - 4,793 - 4,793 8,670 600 - 131 - 731 417 - - - - -3,443 - - - - -1,202 |
|
| 5,295 0 48,549 0 53,844 127,762 35,633 - 29,439 - 65,072 0 40,928 0 79,630 0 120,558 133,106 |
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Notes to the Financial Statements for the Year Ended 31 December 2025
Accounting Policies
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair” provisions.
Going concern
The Trustees have at the time of approving the financial statements a reasonable expectation that the Church has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.
Income
Income in the Statement of Financial Activities is recognised when the Church has entitlement to the funds, any performance conditions attaching to the item(s) have been met, it is probable that the income will be received, and the amount can be measured reliably.
Donations, grants, gifts and lettings income are recognised when receivable.
Income from legacies is recognised once probate has been granted, provided that the income will be received to enable valuation of the Church’s entitlement.
Expenditure
Expenditure is included in the Statement of Financial Activities on an accruals basis and includes irrecoverable VAT.
Tangible fixed assets and depreciation
Consecrated or benefice property
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by Section 10(2)(a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.
Other fixed assets
All assets are recognised at full value in the year they are acquired.
Short term deposits
These are cash held on the deposit with the CCLA.
Debtors
Debtors represent income to be recognised in a future accounting period.
Creditors
Creditors, loans and provisions are recognised where the Church has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
Unrestricted Funds
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which therefore are not included in its ‘free reserves’ as disclosed in the trustees’ report.
Restricted Funds
These are income funds that have been received by the PCC for specific purposes, these funds must be protected and used only in connection with the intention of the original gift.
Endowment Funds
These are funds received from specific endowments and the Capital value is protected and cannot normally be accessed, but the income can be spent in the same manner as unrestricted income.
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