ANNUAL REPORT
and
FINANCIAL STATEMENTS
of the
PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31[ST ] DECEMBER 2025
Incum bent:
Rev. Anne Dowdeswell
Bank:
Lloyds
Horsemarket Street, Warrington, WAI 1 TP
Independent Examiner: Philip Urmston BSc FCA Voisey & co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WAI IJW
Architect:
Graham Holland Associates Winnington Hall Winnington Lane Northwich
M
ANNUAL REPORT FOR THE YEAR ENDED 31[ST ] DECEMBER 2025
The frustees present their report with the financial statements of the Charity for the year ended 3 1 December, 2025
The trustees have adopted the provisions of the Statement of Recommended Practice (Accounting and Reporting by Charities) (SORP FRS 102).
Reference and Administrative Details
Registered Charity Number
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statementsfor year ended 31[st ] December 2025
1130867
Principal Address
The Rectory Warrington Cheshire WAI 2TL
St Elphin's Parochial Church Council is responsible for co-operating with the Incumbent in the promotion in the Town of the Pastoral, Evangelistic Social and Ecumenical Mission of the Church.
Membership
Members of the Parochial Church Council are either ex-officio or elected annually by the Annual Church Meeting
The following served as members during 2025
| Incumbent | Rev. Anne Dowdeswell | (from 30thOctober 2025) | (Chair from November 2025) |
|---|---|---|---|
| Warden | Mrs J M Cliffe | Ex-Officio | (Acting Chair until October |
| 2025) | |||
| Assistant Curate | Rev. Deborah Anne Lovatt |
(Until June 2025) | |
| Deanerp Synod | Miss K.J. Hayes | Ex-Officio | (Assistant Warden) |
| Mrs J M Cliffe | Ex-Officio | ||
| Miss D. Rothwell | Ex-Officio | (Assistant Warden) | |
| Elected Members | |||
| Mrs S.W. Bailey | |||
| Mrs M. Dolan | |||
| Ms M Livingston McPhail | (until 18thMay 2025) | ||
| Miss D. Rothwell | (Electoral Roll Officer) | ||
| Mrs M. Sefton | |||
| Miss S.M. wright | (until 18thMay 2025) | ||
| Mrs S Freeman | |||
| Mrs S Jeffery | |||
| Mr K Jeffery (assistant warden) | |||
| Mrs C Dickinson | (from 18thMay 2025) | ||
| Mrs B Molyneaux | (from 18thMay 2025) | ||
| Mr A Worrall |
Day to day management control of the Church is exercised by the Standing Committee appointed at the Annual Meeting and can be contacted via the Secretary Telephone 01925821048
ANNUAL REPORT FOR THE YEAR ENDED 31[ST ] DECEMBER 2025 CONT'D...
Structure, Management and Governance
St Elphin's PCC is a body corporate and operates under the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules.
The PCC is a Charity registered with the Charity Commissioners. Charity number 1130867
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WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statements for year ended
31 December 2025
The method of appoinfinent of PCC members is set out in the Church Representation Rules. All church members are encouraged to register on the Electoral Roll and stand for election to the PCC.
The Standing Committee consists of the Curate, Churchwarden, the PCC Treasurer, PCC Secretary and assistant wardens
RISK ASSESSMENTS:
Health and Safety
A comprehensive Health and Safety Policy has been written by the late Mr Edward Blanchard, the Health and Safety Officer (appointed July 2021). It was approved by the PCC and is now in place.
Procedures for recording accidents are available and Wardens and Sidespersons frained in fire safety. Two members of the congregation are qualified in First Aid.
Child Protection/Safeguarding
A policy for Child Protection/Safeguarding has also been approved by the PCC. The PCC members are fully cognisant of its contents. It is a complex and serious area. Ms Karen Taylor the officer. Ms Stephanie Freeman is the Safeguarding Co-ordinator.
All members of the PCC have DBS certificates and most have undertaken the necessary safeguarding training.
Vulnerable Adult Protection
The Diocesan Policy has been adopted by the PCC and is consulted as and when necessary.
Operational Risk
Arrangements have been agreed with the St Elphin's Community Centre Association for services to be held in the Centre in the event of the church becoming unusable for a limited period.
OBJECTIVES AND ACTIVITIES
When planning our activities for the year, the PCC gave consideration to the Charity Commission's guidance on public benefit and, in particular, the guidance to charities concerned with the advancement of religion.
The Mission of our Parish Church of St Elphin endorsed by the PCC, is to continue to further God's message in the Parish and the Town of Warrington by having a commitment to all people in the parish and to hold Civic and Ecumenical events in the church and to co-operate with other churches in our Cluster Group and in the Warrington Deanery and other organisations in the town
Our Plans and objectives for 2025 were
To promote the Bishop of Liverpool's Rule of Life in our parish. Tell, Serve Give.
To support Deanery events for the Northern Bishop's Mission to the Diocese including the Fit for Mission project To encourage our parishioners to take part in the Deanery discipleship courses To support Wedding couples and Baptism families
To continue our links with our Church Schools
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WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statementsfor year ended 31[st ] December 2025 ANNUAL REPORT FOR THE YEAR ENDED 31[ST ] DECEMBER 2025 CONT'D...
OBJECTIVES AND ACTIVITIES Continued Our Plans and objectives for 2025 were
-
To encourage increased giving by parishioners and promote the Parish Giving Scheme
-
To encourage and support all groups who wish to use the church for Special services and Awards evenings.
-
To continue to support our Clergy and Readers
-
To make Imown all Parish Events by means of the Parish Web Site and other social media
The church has remained open throughout 2025. Most special services have resumed and the church has once again been in use for college award ceremonies and concerts, including the town remembrance service
Electoral Roll
The New Electoral Roll presented at the Annual General Meeting in 2025 contained 81 names 28% live within the parish and 72% outside the parish
Worship: Attendance
The attendance at services has remained steady during 2025. Two services continue on Sunday 8.30am and 10 30am although the number of children attending continues to be small. The Wednesday morning service continues The average attendance at Sunday morning 10.30am service is 35 adults and 4 children, an average of 15 adults at the 8.30am service. The Wednesday morning Eucharist attracts an average of 10 adults.
Throughout the year many special services were held for organisations in the town and parish.
Occasional Services
Baptisms There were 37 during the year Weddings There were 5 weddings held in church Funerals A total of 16 funerals were conducted by the Clergy in Church Confirmation There was a confirmation service in 2025
Pastoral Care
Monthly visits to nursing homes and sheltered accommodation Continues as does visits to the housebound to take Holy Communion and regular pastoral communion visits
Youth and Children's Work
Junior church has not re-started due to low numbers of children attending church and non on a regular basis. Children from St Elphin's school attend Wednesday 10am service a year group at a time.
Clergy and Foundation Governors maintain strong links with St Elphin's school. Clergy are regularly invited to visit year groups and the school has re-commenced holding Christmas, Easter and Harvest services in church, which a good number of parents attend.
St. Elphin's Brownie Pack is run by members of the Church. Brownies are now meeting in St Elphin's Park Pavilion but with low numbers, St Elphin's guides closed in 2022 and rainbows never re-commenced after the pandemic
Church Building
During 2025 routine annual maintenance work has continued and a number of faculties applied for improvements to the interior of the church.
Repairs were undertaken to the clergy vestry roof.
3
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statements for year ended 31 December 2025
The Fire extinguishers were checked.
ANNUAL REPORT FOR THE YEAR ENDED 31[ST ] DECEMBER 2025 CONT'D...
Giving and Fundraising
The number ofweddings and funerals in church and special services continues to be down on pre pandemic levels. The Parish Share for 2025 was paid in full, as was the Insurance which is a heavy burden.
Although regular giving made up a substantial amount of the income in 2025 this is again slightly down on 2024; the majority of income is now via the Parish Giving scheme which continues to increase. Income from Weddings and Funerals was up slightly on 2024. Members ofthe congregation are regularly asked to review their giving and wherever possible Gift Aid their collections. More parishioners this year have arranged to join the Parish Giving Scheme which continues to be promoted as the preferred method of giving. Also, a machine to accept debit and credit card payments was installed in September 2022 giving further options, and continues as a popular method of giving for one off payments The church has received a legacy in 2025 which accounted for 13% of the income
A few fundraising efforts took place this year and were well attended.
Investments
Our Endowments and Restricted fttnds are invested with the Central Board of Finance Funds administered by the CCLA Management Ltd. As interest rates have increased income from this source has increased slightly from 2024, the interest provides useful fimds for the Fabric Fund and General Fund.
Financial review
2025 was an improving year in terms of numbers but planned giving and covenanted collections from all sources was slightly down, although PCC fees and fundraising were up slightly on 2024. The biggest rise this year is from bank interest and investments in line with the increase in interest rates, plus the legacy received
Reserves Policy
Our Stewardship and Reserves Policy reflects our primary responsibilities as a PCC to ensure that we maintain our financial viability to carry out our mission to discern and convey God's purpose in Mission and Ministry within our Ecclesiastical Parish and its wider Town Centre Ministry, the Church being the predominant building for Christian worship in the area. Funds derived from offerings made during the various weekly services are placed in the General Account and are used for the day to day running expenses, upkeep and payment of the Parish Share to Diocesan Authorities. It is deemed prudent to retain a modest reserve on the General Account to pay for one quarter of the anticipated annual outgoings.
Fabric Fund
The Fabric Fund is a designated Fund where endowments and donations are specifically designated for the upkeep of the Fabric of the Church building. The Rector, Churchwardens and PCC take seriously their responsibilities as stewards and custodians ofthe Heritage of a Grade Il* Listed building with its origins in the 7[ff ] Century and the current structure dating back to the 14[th ] Century
Designated Funds
The Rector and Churchwardens may exercise their discretion to set aside part of an unrestricted fund for designated purposes. Designated funds may be used where donors have expressed a preference without imposing a trust. The funds so designated remain unrestricted since the Rector and Churchwardens can remove the designation at any time.
Restricted Funds
A number of Accounts are restricted for the purpose stated.
Clergy and Readers/Parish
Reverend Deborah Lovatt continued to cover services until she moved to her own parish in June 2025. From July to October several visiting clergy assisted until Reverend Anne Dowdeswell was licenced in October 2025
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WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statementsfor year ended 31[st ] December 2025
The Churchwarden gives over and above her designated role, with help from 3 assistant wardens We are blessed to have such reliable Lay people.
ANNUAL REPORT FOR THE YEAR ENDED 31[ST ] DECEMBER 2025 CONT'D...
In 2025, we continued to support National and Local Charities including: -
Christian Aid The Children's Society Warrington Foodbank Mary's Meals Mothers' Union Charities
Parish Groups
The Mothers' Union meets monthly for a prayer service and occasional speaker The Ladies Group meets twice a month for social activities and fund raising. Junior Church not yet re-started due to low numbers of children in church Uniformed Organisations St Elphin's Brownies Also Beavers, Cubs and Scouts Approved by order of the members of the-—on . ..415.19.024. and signed on its behalf by:
Rev. Anne Dowdeswell (Chair)
5
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statements for year ended 31 December 2025
st
INDEPENDENT EXAMINER'S REPORT
I report on the accounts of the PCC for the year ended 3 1[st ] December 2025 which are set out on pages 7 to 15.
Respective responsibilities of Trustees and Examiner
As the members of the PCC you are responsible for the preparation of the accounts; you consider that the audit is not required for this year under section 144(2) ofthe 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 to follow the procedures laid down in the General
-
Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and to state whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as frustees 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 matter has come to my attention:
-
Which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep proper accounting records are kept in accordance with Section 130 of the 2011 Act; and to prepare accounts are prepared which accord with the accounting records and comply with the accounting requirements of the 2011 Act 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.
Philip Urmston BSc FCA Voisey & co LLP Chartered Accountants 8 Winmarleigh Street
6
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL
Financial Statementsforyear ended December 2025
Warrington Cheshire WAI IJW
2026
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STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31[ST ] DECEMBER 2024
| Unrestricted | Designated | Restricted | Endowment | Total | Total | ||
|---|---|---|---|---|---|---|---|
| Notes | Funds | Funds | Funds | Funds | 2025 | 2024 | |
| INCOME AND ENDOWMENTS | |||||||
| Voluntary income | 51,814 | 3,584 | 55,398 | 116,915 | |||
| Income from investnents | 20) | 623 | 28,512 | 8,022 | 10,791 | 47,948 | 38,033 |
| Activities for generating fimds | 8,057 | 354 | 8,411 | 7,448 | |||
| Church activities | 2(d) | 6,075 | 1 ,694 | 7,769 | 6,679 |
Other income
7
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL
| PAROCHIALCHURCH | PAROCHIALCHURCH | COUNCIL | |||||
|---|---|---|---|---|---|---|---|
| FinancialStatementsfor | year ended | ||||||
| 31December2025 | |||||||
| TOTAL INCOME | 66,569 | 34, 144 | 8,022 | 10,791 | 119,526 | 169,075 | |
| EXPENDITURE | |||||||
| Fundraising | 57 | ||||||
| Church activities | 3(b) | 81,888 | 6,294 | 9,697 | 97,879 | 112,645 | |
| TOTAL EXPENDITURE | 81,888 | 6,294 | 9,697 | 97,879 | 112,702 | ||
| NET INCOME/(EXPENDITURE) | |||||||
| BEFORE INVESTMENT GAINS | (15,319) | 27,850 | (1,675) | 10,791 | 21,647 | 56,373 | |
| GAINS/(LOSSES) ON INVESTMENTS | |||||||
| Investrnents | (953) | (2,257) | 64 | (3,146) | 2,020 | ||
| NET INCOME/(EXPENDITURE) | (16,272) | 27,850 | (3,932) | 10,855 | 18,501 | 58,383 | |
| TRANSFERS BETWEEN FUNDS | |||||||
| NET MOVEMENT IN FUNDS | (16,272) | 27,850 | (3,932) | 10,855 | 18,501 | 58,393 | |
| FUND BALANCES B/F | 62,248 | 667,870 | 138,956 | 365,292 | 1,234,366 | ||
| FUND BALANCES C/F | 45,976 | 695,720 | 135,024 | 376,147 | |||
| 31" |
| BALANCE SHEET | BALANCE SHEET | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Designated Restricted Endowment | Total | Total | ||||
| Notes | Funds | Funds | Funds | Funds | 2025 | 2024 | |
| FIXED ASSETS | |||||||
| Tangible assets | 145,536 | 145,536 | 149,174 | ||||
| Investments | 50) | 18,935 | 97,009 | 2,705 | 1 18,649 | 85,646 | |
| CURRENT ASSETS | |||||||
| Debtors | 2,364 | 2,364 | 1,148 |
8
| WARRINGTON | WARRINGTON | PARISH | |||||
|---|---|---|---|---|---|---|---|
| CHURCH | PAROCHIAL | ||||||
| CHURCHCOUNCIL | |||||||
| Financial Statementsforyear ended | |||||||
| December 2025 | |||||||
| Cash at bank and in hand | 26,797 | 550,184 | 61,099 | 373,442 | |||
| 18,935 | 145,536 | 97,009 | 2,705 | 264,185 | 234,820 | ||
| CREDITORS | 29,161 | 550,184 | 61,099 | 373,442 | |||
| 6 7 |
Amounts due in less than one year | 2, 120 | 23,084 | ||||
| 8 | 25,204 | 2,404 | |||||
| Net Current Assets | 27,041 | 550,184 | 38,015 | 373,442 | |||
| Net Assets | 45,976 | 695,720 | 135,024 | 376,147 | |||
| Parish Funds: | 45,976 | 695,720 | 135,024 | ||||
| Unrestricted | |||||||
| Designated | |||||||
| Restricted | |||||||
| Endowment | |||||||
| 376,147 | |||||||
| 988,682 | 999,546 | ||||||
| 45,976 | 62,248 | ||||||
| 695,720 | 667,870 | ||||||
| 135,024 | 138,956 | ||||||
| 376, 147 | 365,292 | ||||||
| Total Funds | 45,976 | 695,720 | 135,024 | 376,147 | |||
| 9 | 1,252,867 |
Approved by
the on ... (6-161ac-a...é.. 2026 and were signed on its behalf by:
9
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statements for year ended 31 December 2025
Rev. Anne Dowdeswell ( Chair)
The notes on pages 9 to 15 form part of these accounts.
10
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL
Financial Statementsforyear ended December 2025
31"
NOTES ON THE ACCOUNTS FOR THE YEAR ENDED 31[ST ] DECEMBER 2025
1) ACCOUNTING POLICIES
The PCC is a public benefit entity within the meaning of FRS 102. 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 view" provisions, it is also the first year that they have been prepared under FRS 102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
Funds
Endowment Funds are fimds, the capital of which must be maintained; only income arising from investment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established. The PCC maintains separate investments and bank accounts for each ftmd. The purpose and use of the endowment funds is set out in note 8 to the accounts.
Restricted Funds represent (a) income from frusts or endowments which may be expended only on those restricted objects provided in the terms of the frust or bequest, and (b) donations or grants received for a specific purpose or invited by the PCC for a specific purpose. The mds may only be expended on the specific purpose for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund. The PCC maintains separate invesünents and bank accounts for each fund. The purpose and use of the restricted funds is set out in note 8 to the accounts.
Designated Funds are funds which are not restricted by the donor but which the PCC has agreed to designate to be used in the future for a specific purpose. They remain under the confrol ofthe PCC as part of unrestricted funds and could be re-designated at any time in the future at the discretion of the PCC.
Unrestricted Funds are general ftmds which are available for PCC ordinary purposes and are not subject to any restriction regarding their use. They include designated ftlnds and free reserves. Free reserves are those funds available to be used at the discretion of the PCC which have not been designated for any particular purpose.
Incoming resources
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants, legacies and rent are accounted for when the PCC is legally entitled to the amounts. All other income is recognised when it is received. All income is accounted for gross.
Resources expended
11
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statementsfor year ended December 2025
NOTES ON THE ACCOUNTS CONT'D...
Grants and donations are accounted for when paid over, or when awarded, if a binding obligation on the PCC exists. Amounts received and subsequently expended specifically for mission are dealt with as restricted funds. Outstanding utility costs are estimated based on recent bills. All other expenditure is generally recognised when it is incurred and is accounted for gross.
Investments
Investments are stated at market value at 3 1[st ] December.
31[st ]
CONT'D
ASSETS
Consecrated and Benefice Property
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of "charity" by Section IO(2)(a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.
Other Property
38 Bretton Avenue is considered a ftmctional asset and is included in the balance sheet at cost less depreciation to write off the asset over its estimated useful life of 50 years. Expenditure on the property is capitalised where it represents physical improvement that enhances the value of the property. The frustees are aware that the property has a market value in excess ofnet book value but no valuations have been undertaken.
Moveable Church Furnishings
These are capitalised at cost and depreciated over their economic life other than where insufficient cost information is available. In this case these items were not capitalised.
No value is placed on movable church furnishings held by the church Wardens on special frust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated and beneficed buildings and moveable church furnishings, whether maintenance or improvements is written off.
Tangible fixed assets for use by charity
These are capitalised if they can be used for more than one year and cost at least E250.
Depreciation is provided on the cost of tangible fixed assets in order to write off the cost after taking account of residual values over the expected useful lives as follows:-
Buildings 2%
Impairment reviews are carried out when there is any indication that the carrying amount of a ftmctional fixed asset is below its net book value.
12
NOTES ON THE ACCOUNTS
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statementsfor year ended December 2025 31"
2) INCOMING RESOURCES
| INCOMING RESOURCES | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | Funds | 2025 | 2024 | |
| 20) Donations and Legacies | ||||||
| Other planned giving | 5,007 | 5,007 | 4,802 | |||
| Gift aided giving | 15,506 | 15,506 | 17,022 | |||
| Collections: | 4,644 | 4,644 | 5,007 | |||
| Tax recoverable | 7,532 | 7,532 | 6,429 | |||
| Grants | 1,125 | 3,584 | 4,709 | 4,500 | ||
| Donations and legacies | 18,000 | 18,000 | 79,155 | |||
| 51,814 | 3,584 | 55,398 | 116,915 | |||
| Income from Investments | ||||||
| Bank interest | 53 | 28,393 | 411 | 28,857 | 15,440 | |
| Investment income | 4 | 4 | 635 | |||
| Central Board of Finance | 566 | 119 | 7,611 | 10,791 | 19,087 | 21,958 |
| 623 | 28,512 | 8,022 | 10,791 | 47,948 | 38,033 | |
| Activities for Generating Funds | ||||||
| Autumn Fayre and fundraising | 4,089 | 354 | 4,443 | 5,480 | ||
| Magazines | 127 | 127 | 167 | |||
| General | 2,491 | 2,491 | 1,101 | |||
| Church and Hall letting income | 1,350 | 1,350 | 700 |
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| WARRINGTON | WARRINGTON | PARISHCHURCH | PARISHCHURCH | PARISHCHURCH | |||
|---|---|---|---|---|---|---|---|
| PAROCHIAL | CHURCH COUNCIL | ||||||
| Financial Statementsfor | year | ||||||
| ended | |||||||
| December | |||||||
| 2025 | |||||||
| NOTES ONTHE | ACCOUNTS | CONT'D... | |||||
| 8,057 | 354 | 8,411 | 7,448 | ||||
| Income from Church Activities | |||||||
| Fees paid to PCC | 6,075 | 1,694 | 7,769 | 6,679 | |||
| 6,075 | 1,694 | 7,769 | 6,679 | ||||
| Other Income: | |||||||
| Insurance | |||||||
| claims | |||||||
| Total Incoming Resources | 66,569 | 34,144 | 8,022 | 10,791 | 119,526 | 169,075 |
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WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statementsfor year ended December 2025
NOTES ON THE ACCOUNTS CONT'D...
31[st ]
3) RESOURCES EXPENDED
| RESOURCES EXPENDED | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | Funds | 2025 | 2024 | |
| 3(a) Fundraising costs | ||||||
| Cost of giving envelopes Cost of fundraising events |
57 | |||||
| 57 | ||||||
| 3(b) Church activities | ||||||
| Charity giving | 100 | |||||
| Ministry: Liverpool Diocesan | ||||||
| Parish Share | 34,782 | 34,782 | 49,030 | |||
| Other Ministry Costs: | ||||||
| Expenses | 2,984 | 2,984 | 3,222 | |||
| Heating | 14,253 | 14,253 | 8,727 | |||
| Lighting | 1,973 | 1,973 | 2,047 | |||
| Water Rates | 1,210 | 1,210 | 673 | |||
| Council Tax | 3,395 | 3,395 | 4,807 | |||
| Telephone and Broadband | 250 | 250 | 569 | |||
| Insurance | 11,065 | 11,065 | 10,939 | |||
| Organist and Choir Fees | 1,440 | 1,514 | ||||
| Training Courses | 211 | |||||
| Visiting speakers and locums | 64 | 2,656 | 2,720 | |||
| Youth Confirmation Group | 145 | 145 | ||||
| Altar Requisites | ||||||
| Repairs & Service of Equipment | 4,740 | 4,740 | 6,573 | |||
| Printing & Stationery | 190 | 190 | 304 | |||
| Sundries | 1,696 | I ,696 | 1,900 | |||
| Properw Maintenance | 2,886 | 9,552 | 12,438 | 17,311 | ||
| Property Depreciation | 3,638 | 3,638 | 3,638 | |||
| Independent Examiner Fee | 960 | 960 | 1,080 |
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Total Expenditure
| WARRINGTONPARISHCHURCH | WARRINGTONPARISHCHURCH | ||
|---|---|---|---|
| PAROCHIAL CHURCH COUNCIL | |||
| Financial | Statementsfor year | ||
| ended | |||
| December | |||
| 2025 | |||
| NOTES ONTHE | ACCOUNTS | CONT'D... | |
| 81,888 | 6,294 | 9,697 | 97,879 112,645 |
| 81,888 | 6,294 | 9,697 | 97,879 112,702 |
4) STAFF COSTS
It is the custom of the PCC to pay for the services of organists, vergers, sextons, choir members, a bookkeeper and a church cleaner. Costs relating to the provision of services of direct benefit to the Church, including payments to the organist for Church services, are detailed in note 3.
No payments were large enough to attract social security costs. 31[st ]
5) FIXED ASSETS
| Tangible | ||
|---|---|---|
| fixed assets Cost | ||
| At start of year | ||
| At end of year | ||
| Depreciation | ||
| At start of the year | ||
| Charge for the year | ||
| At end of year | ||
| Net Book Value | ||
| At 31st December 2025 | ||
| At 3 1stDecember 2024 | ||
| Investments | ||
| Unrestricted | Restricted Endow | |
| Funds | Funds | |
| Valuation | ||
| Market value at the start | ||
| of the year | 6,251 | 76,754 |
| Addition | 13,637 | 22,512 |
| Net gain/(loss) on annual revaluation | (953) | (2,257) |
16
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statementsfor year ended December 2025
NOTES ON THE ACCOUNTS CONT'D...
Market value at the end
| of the year | 18,935 | 97,009 | ||
|---|---|---|---|---|
| Analysis of investments held at the year end date | ||||
| No of Units | CCLA COIF Charities | |||
| 221.00 | Joseph Daintith 's Bequest | 4,270 | ||
| 4,270 | 4,485 | |||
| 87.00 | T May Charity | 1,681 | ||
| 1,681 | 1,766 | |||
| 672.00 | Morris Charity | 12,984 | ||
| 12,984 | ||||
| Investment Fund — Income Units | ||||
| 2,284.77 | St Georges Mission Trust | 67,863 | ||
| 67,863 | 46,476 | |||
| 1,142.01 | Robert Ireland Blackbum Charity | |||
| 22,383 | 22,383 | |||
| 23,175 | ||||
| 350.00 | Parish Church Organ Fund | 6,763 | ||
| 6,763 | 7,103 | |||
| No of Units | CBF Fixed Interest Investment Fund | |||
| 1,300.97 | Lily Gibson Bequest | |||
| 1,987 | 1,940 | |||
| 470.00 | Fabric Fund | |||
| 718 | 701 | |||
| 18,935 | ||||
| 97,009 | ||||
| 2,705 | ||||
| 118,649 | ||||
| 85,646 | ||||
| 6) | Debtors | Unrestricted | ||
| Fund | ||||
| Other debtors | 2,364 | |||
| 2,364 | ||||
| 2,364 | 1,148 | |||
| 7) | CASH AT BANK AND m HAND | |||
| Unrestricted Designated | Restricted Endow | |||
| Funds | Funds | Funds | ||
| CBF Church of England |
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| WARRINGTONPARISHCHURCH | WARRINGTONPARISHCHURCH | WARRINGTONPARISHCHURCH | WARRINGTONPARISHCHURCH | WARRINGTONPARISHCHURCH | ||
|---|---|---|---|---|---|---|
| PAROCHIAL CHURCH COUNCIL | ||||||
| Financial | Statementsfor | year | ||||
| ended | ||||||
| December | ||||||
| 2025 | ||||||
| NOTES ONTHEACCOUNTSCONT'D... | ||||||
| Deposit Fund balances | 242,484 | 2,902 | 3 | |||
| National Savings Investment | Account | |||||
| Lloyds TSB Other Deposit And- | ||||||
| Current Accounts | 26,797 | 307,700 | 58,197 | |||
| 26,797 | 550, 184 | 61,099 | 3 | |||
| 8) CREDITORS falling due within One | ||||||
| year Wedding deposits and other accruals Other charity funds held |
2,120 | 23,084 | ||||
| 2,120 | 23,084 | |||||
| 9) STATEMENT OF FUNDS | Balance | Incoming | Resources | Inve | ||
| 1 | Jan 2025 | Resources | Expended | |||
| Endowment Funds: | ||||||
| Fabric Fund | 363,352 | 10,791 | ||||
| Lily Gibson Bequest | 1,940 | |||||
| In/(out) 31 | Dec 2 | |||||
| 374,160 | ||||||
| 1,987 | ||||||
| Total Endowment Funds: | 365,292 | 10,791 | ||||
| 376,147 | ||||||
| Restricted Funds: | ||||||
| Fabric Fund | 7,710 | (9,697) | (1 | |||
| St George's Mission Trust Robert Ireland Blackburn Charity Moral Welfare Work |
79,085 36,748 |
113 | ||||
| 9,628 | ||||||
| Parish Church Organ Fund | 13,495 | 199 | ||||
| 115,833 11,929 |
||||||
| (79,085) | ||||||
| (36,748) | ||||||
| 9,741 |
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WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statementsfor year ended December 2025
NOTES ON THE ACCOUNTS CONT'D...
| 13,354 | 13,354 | ||||
|---|---|---|---|---|---|
| Total Funds: | 119,526 | (97,879) | (3,1 | ||
| Total Restricted Funds: | 138,956 | 8,022 | (9,697) | ||
| 135,024 | |||||
| Balance | Incoming | Resources | Investm | ||
| 1 Jan 2025 | Resources | Expended | Ga | ||
| Unrestricted Funds: | |||||
| General | 62,248 | 66,569 | (81,888) | (9 | |
| Designated: | |||||
| General | 42,598 | 500 | |||
| Fabric Fund | 475,108 | 33,644 | (1 ,666) | ||
| Clergy Property | 149,174 | (3,638) | |||
| Sequestration | 990 | (990) | |||
| Transfers | Balance |
Total Unrestricted Funds: 730,118 100,713 (88, 182) (953) 741,696 31[st ]
9) STATEMENT OF FUNDS Cont'd
Endowment Funds
Fabric Fund
This is a permanent endowment held on behalf of the PCC by the Diocesan Board of Finance. Capital cannot be accessed. Income from donations is paid directly to the PCC and is available to be spent on building maintenance and improvements.
Lily Gibson Bequest
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WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Statementsfor year ended December 2025
NOTES ON THE ACCOUNTS CONT'D...
This is a permanent endowment held on behalf of the PCC by the Diocesan Board of Finance. Capital cannot be accessed. Income is available to be spent in support of the general purposes of the Church.
Restricted Funds
Fabric Fund
The fund relates to the gifts received for building maintenance and improvements of Warrington Parish Church.
St Georges Mission Trust
The fund relates to the proceeds on the sale of land originally gifted by the trust in 1891 for the building of St Georges Mission. In accordance with the trust deed the income and capital are available for maintenance of clergy housing and in the year it has been agreed to transfer the funds to the fabric ftnd.
Robert Ireland Blackburn Charity
The fund arose following the gift into the trust in 1908 of land in Beresford Street, Warrington. The land has been sold and the proceeds are invested and income arising is available for maintenance of the fabric of the Parish Church and in the year it has been agreed to transfer the funds to the fabric fund.
Moral Welfare Work
A separate fund held for donations which have been received for the specific purpose of support of moral welfare work in the Parish.
Parish Church Organ Fund
Funds from this old bank account transferred to the new fabric fund account but remain restricted for use for any repairs to the organ.
General Funds
General funds represent the amounts available to the PCC to meet its ongoing obligations, based on the assumption that reserves designated for specific purposes and those invested in land and buildings are not available for general use. The PCC aims to hold 3 months' operating costs in free reserves and at 31[st] December 2025 the balance represents approximately six month's costs.
Designated Funds
Designated Funds — General Account
The PCC maintains funds which have been designated in support of the promotion of Parish ministry work within the Parish and town.
Designated Funds — Fabric
The PCC maintains funds which have been designated to cover regular maintenance of the fabric of the Parish Church.
Designated Funds — Clerv Property
The PCC owns one property, 38 Bretton Avenue, which had been intended to be used to house stipendiary Curates.
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