## 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|
- 2 -
## **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.
- 3 -
We have achieved this by working with our partners, to provide a wide range of services including:
- Toddler Groups
- Children and Young People after school groups
- Older people’s groups and day care provision
- Craft and activity groups
- Community Cafes
- Community Food Pantries, Drop-in spaces and Warm spaces
- Crisis food and fuel support
- Sunday Worship Services
- Accessible Worship Services for families who don’t attend Sunday services
- Worship Services in Residential Homes
- Spiritual support for people across our communities, including the provision of Weddings, Baptisms and Funerals
- Opportunities to explore faith through small groups and discussions
- 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**
4. **Finance Subcommittee**
5. **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
8. **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;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity commission under section 145(5)(b) of the 2011 Act; and
- 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
- 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**|
- 18 -
**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**|
- 19 -
|**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**|
- 20 -
## **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**|
- 21 -
## **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.
- 22 -