WATH WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 Charlty number: 1130938 Xeinadln Barnsley Umited 12 Victoria Road rnsley South Yorkshire S70 2B8 WATH WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 Contents Page Legal and admlnlstrative Informstlon Managing Trustees, report Independent Examlnerfs Report Receipts and Payrnents account io Statement of A55ets and Liabllitles li Notes to the flnandal statemEnts 12 -17 WATH wrrH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAI STATEMENTS YEAR ENDED 31 DECEMBER 2025 LEGAL AND ADMINISTRATIVE INFORMATION Officlals Incumbent: Rev Charles Burton A5soclate Priest Revjohn Parker Churchwardens,. Deryck Clouter Ingrld House Representatives on the Deanery Syntsd: John Bouch Gill Fellows Ruth Ssjnderland Herted Members John Campbell Sandra Fogg Sharon Jameson Dorothy Matthewman Paul Lancaster (Secretary) Jatkie Ollver steve Scutt (Treasurer) Barbara Sunderland Mike Underwood Ann Vernon Addre4 ot Church & Corresponden¢e Address: The Vlcarage Christchurch Rd West Melton Rotherham S63 6NW WA TH WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 LEGAL AND ADMINISTRATIVE INFORMATION {contlnuedl Accountants Xelnbdin Barnsley Llmlted 12 Vlctoria Road Barnsley S70 2BB Banke15 Clydesdale Bank plc It/a Virgin Moneyl 30 St Vlncent Place Glasgow GI 2HL Investment Managers CCLA Investment Management Ltd l Angel Lane London EC4R 3AB WATH WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 MANAG114G TRUSTEES, REPORT The ManaglngTrustees submlt thelr Annual Report and Unaudlted Financlal Statement5 for the year ended 31 December 2025. Wath wtth Brampton Blerlow Parochial Church Council is part of the Dlocese of Sheffield, within the Ch￿r¢h of England, OBJECTS Wath with Brampton Bierlow Parochial Church Council has the responsibility of co-operating with the Incumbent in promoting, in the ecclesla5ti¢al parish. the whole mission of the church, pastoral, evangelistic, social and ecumenlcal. MANAGING TRUSTEES The M3naglnE Trustees of Wath with Brampton Bierlow Parod)ial Church Council are the body of the Church Councll. The followin8 PCC members have served during the year". OFFICIALS Incumbent: Associate Pf lest: Churchwardens.. Rev Charles Burton Rev John Parker Deryck Clouter Ingrid House Deanery Synod Representatives.. John Bouch Glll Fellows Ruth Svnderland ELEcfED MEMBERS Kate Bouch (reslgned 27th Apr 20251 John Cafnpbell Sandra Fogg Jonathan Henthorn Iresigned 2fh Apr 20251 Sharon Jamegon (elerted 27th Apr 20251 Dorothy Matthewman Paul Lancaster (elected 2fh Apr 2025, Secretary from 20th May 2025) th Barbara Lord (resigned 27 Apr 2025, Secretary until 2￿ Apr 20251 Jackie Ollver (Treasurer untm 17th Feb 2026} steve Scutt lelected 27th Apr 2025, Treasurer from 17th Mar 20261 Barbara Sunderland lelected 2W Apr 20251 Mlke Underwood Ann Vernon WATH WITH BRAMPTON 81ERLOW PAROCHIALCHURCH COUNCIL FINANCIALSTATEMÉNTS YEAR ENDED 31 DECEMBER 2025 MANAGING TRUSTEES. REPORT Icontlnued) REVIEW OF AcfiviTIE5 & FUTURE DEVELOPMENT5 The Statement of Flnancial Activitles for the year Is set OLrt on the followlng pa8es. GOVERNANCE The Church Council members are the managing Trustees of the church and are responslble inter al￿ for its financial commitments 2nd the care of its property. Including money. STRucfuRE GOVERNANCE & MANAGEMENT The method of appolntment of PCC Member515 set out In the Church Representatlon Rules as updated. All hur¢h attendees are encouraged to re815ter on the Electoral Roll, which enables them to stand for electlon to the PCC should they wish. ELECTORAL ROLL The Electoral Roll for the Wath wlth Brampton Biertow parish stands at 168. FINANCIAL REVIEW Once agèin the a¢tOLtnts show a deflclt of Income over expendlture. Regular giving remains stable. although a5 these are inflationary times the PCC will need to consider how thls mlght be increased Eoln8 forwards. The PCC received a legacy payment of £25.254 In 2025 whlch has greatly helped in off5ettln8 buth incteased general expendlture and one-off costs. The Increase In energy Cost5 is concernlng and Ilkely to ￿maIn so into 2026. A new energy broker has been engaged and It is hoped that thi5 will have a downward effert on costs, at least Inttlally. A refund of overpald energy costs 15 experted In 2026. Now that our Centenary Prolert Worker15 fully funded by the PCC salary costs increased In 2025 and will remain ot that level In 2026. A ofte-off rep3ir to stablllse the churchyard wall at Chrlst Church cost £20,271 in 2025. Oesplte the Increased c05t5 the PCC wa5 able lo fully meet Its commitment to the Common Fund. Charitable glvlng In 2025 Included p3yrrJents made out of historlc balances held previously by Wath All Saints PCC from Wath Charitable Trusts. The amounts paid out are belng put to good use wlthln the local comm unlty. The PCC is investlgatlng whether the various CCIA reserve accounts can be consolldated Into a sIn￿e investment fund. Steve Scutt Treasurer WATH wrrH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 MANAGING TRUSTEES, REPORT (cofitinued) VICAR'S REPORT The focus this year has been investlng t5me, effort and prayer into evan8ellsm, nurtsjre and discipleship as we welcome new members and care for our exlstlng conBre8atlons. I want to personally thank Jackie Oliver who ha5 retired having been our Parlsh Treasurer for the last twelve years. Her tlme, experience and steady financial man3gement have been so valued, espetlally through our transltlon to a new Parlsh strutture in 2022. Thank5 also to Rev John Parker contlnuing as our A550ciate Prlest, Rachel Parker as our Chlldren and Famllles worker and to Caroline Langston ably managing our church charlties benefittlng our local communlty. All who serve together whether In v151ble or more unseen roles Blvlng, supportin81 praylng and volunteerlngi you are all so Important and appreclated- thank youl Notèble slte improvements have been a new contactless glvin8 machine. renewed hall kitchen roof, new balcony meetlng area Tvlstand ancl churchyard wall repairs (thanks to Steve Scutt for overseeing) all at Christ ChtJrch Brampton. The year has been erÈri¢hed through Epiphany. Lent, Enqulrers and the Blble courses,. two Quiet Days: our new Focal MIn￿terS, trJlninB course and thanks to all who hève organised and supported LentlHarve5t lunches, summer Garden Party, Christmas Fair. concert and our annual Givlng Days. We glve thanks for the lives of John Downir¢g, Margoret Vardy. JOY￿ F05ter, Jenntfer South and Garth Heyworth whDSe funerals have taken place this year. We commend them Into God's loving amts. Thank you for your partnership in the Gospel, fellowship and servlce. May God bless our talent5• gifts and offerin8 of ourselves thls comlng ye8r to HIS glory. My Best Wlshes Rev Charles Burton, Vlcar WATH WITH BRAMwfoN BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 MANAGING TRUSTEES. REPORT Icontlnued) CHURCHWARDEN'S REPORT FOR WATH ALL SAINTS At the tlme of wrlting my report, we are still awalting the Quinquennlal results from Wiles and Magulre, to 8scertaln the repalrs needed to the roof, Apart from that. with guidance from Geoff Fellow5 ané the amazlng team we have in place which makes my life very easy job5 that needed dolng in the chL¢rch were donè, salt dustln8 etc., the malntenance to the clock and repair to the tower lightnlng conductor. Cameras and alarm5 on church roof have been checked and replaced where needed. A big thank you to all the people Blvlng up tSme to keep thi5 grade I buildlng runnlng, from the cleaners, tea ladies, flower ladies. servers and not forgettlng the quiet ladles who come In and dust anonymously. Speaal recognrtion to Mark Langston who has kept the garden looking 8ood, Also the Monday morning breakfast club, whose bralnstorming sesslons come up with great Ideè5, wlth sprlng upon u5 these guys will probably be in the sun clearing the church roof gutters, and any other horrld lob5 needed to be done out51de ably lead by OUR leader Geoff Fellows, who is an Inspiration guiding me on, and still being the St James Room manager, making Ilfe for me as the Bishop's representative worklng alongslde the clew le$5 Stressful. Since Christmas he has kept thlngs 80iThgwhilst I have been111, and a5 It now looks as though my operatlon may be SODn, and I will be sldelined for a while if anyone, or more, wlsh to loln the team please see rnyself, Geoff ur any of the team, it would be helpful. l find it very rewarding and It Is my way of servln8 the Lord, God Bless Deryck Clouter (Dell Church Warden WATH WITH 8RAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 MANAGING TRUSTEES, REPORT Icontlnued) CHURCHWARDENS REPORT FOR CHRIST CHURCH BRAMFTON 3IERLOW All le8al requirements have been met regarding Pat testin& flre extinguishers and so on. Annual malntenance work and minor repairs have also been carried out. The church cleaning team have contlnued to ensure that our buildtng Is kept clean and their commitmeftt to this is amazlng. The Community Hall continuesto be used by varlous groups andls maintalned well. Any repairs or replacements (for example, broken toilet seats) are dealt whh promptly. The wall In the churchyard has been fepalred, at a much lower cost than we were origlnally quoted. The trees is the churchyard are beSng well-looked after and some of the recommended work has been completed. The willow ts not dead, It has just had a very severe haircutl Desplte the fact that churches are supposed to have two churchwardens, we only have one at Chr15t Church. However, 5UPPOrt i5there when Deeded and l am verygrateful forthat. Ingrld House Church Warden WATH WITH BRAMPTON BSERLOW PAROCHIALCHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 MANAGING TRU5TEE5' REPORT (continued) STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees are responslble for preparlng the Trustees, Report and the flnancial statements in accordance wtth appllcable IEW and Unlted Klngdom Accounting Standards Iunited Kingdom Generally Accepted Accountin8 Practicel. The18w applicable to charltles in England & Wales requires the trustees to prepare finantlJl statements for each flnan¢ial year which give a true and fair view of the state of affalrs of the charity and of the Incomin8 resources nd applicatlon of resources of the chariry f Dr that period. In preparlng these finaniial statements, the trustees aro requlred to: select 5Ultable accounting policles and then apply them consistently. observe the methods and principles in the Charitles SORP. make Judgements and estlmates that are reasonable and prudent. state whether applicable accounting standards have been followed. subject to any material departures disdosed and explalned in the financial statements. prepare the f inancial statements on the golnK concern basis unless it is Inappropriate to presume that the charity wi15 continue in operation. The trustees are responslble for keeplng accountlng records that disclose with reasonable accuracy at any tlme the financSal position of the charlty and enable them to ensure that the financial statements ¢omply wlth the Ch?rlties Act 1993, the Charlty {Accounts Reportsl RegulatiOT15 2008, and trust deed. They are also re5ponslble for Safeguarding the assets of the charity and hence fortaking reasonable steps for the preventlan and detection of fraud and other Irregularlties. Wath with Brampton Blerlow Parochlal Churth Councll Thp Vlcarage ChrSstchurch Rd West Melton Rotherham 563 6NW Approved by the Councll on 5 May 2026 and 51gned on behalfof the Church Coundl Rev Charles Burton (Chalr of the Counclll WATh WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMEMrs YEAR ENDED 31 DECEMBER 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I report to the charity trustees on my examination of the accounts of the charttyforthe yearended 31 December 2025 which are set out on page5 Ioto 18. Rgsponslbllltles and ba51$ of report As the cherrf(V5 trLEStees you are reSPon￿bIe for the preparation of the accounts In accordance with the requirement5 of the Charlties Art 20111'the ACVI. I report In resped of my èxamlnatlon of the chariVs account5 carried out under section 145 of the Act and In arfylnR out my examinatlon I have followed all the applicable Dirertion glven by the Charlty Commlsslon under sectlon 1451511bl of the Act. Independent examlner's ststement I have completed my examlnatlon. I confirm that no materfal matters have come to my attention In £onnectlon wlth the examinatlon glvlng me cause to believe that in any material respect: accountlng records were not kept In respect of the charity as required by sEction 130 of the Art; Of the accounts do not accord wlth those records: or the accounts do not comply with the applicable requirements Conc￿nIng theform and content of accounts set OLft in the Charities IAecounts and Reports} RÈgu13tion5 2008 other than any rtquirement that the accounts give a 'true and frdir view. which is not a matter considered as part of an independent ex8mination. I have no concerns afid have come acr055 no other matter5 In connertion with the examination to whlth attentlon should be drawn In this report in ordef to enable a proper understandlng of the accounts to be reached. Scott Mell FCA XeSn8dln Barnsley Limited 12 Victoria Road Barnsley S70 2BB S Ma¥ 2026 WATH WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS RECEIPTS AND PAYMENT ACCOUNfs FOR THEYEAR ENDED 31 DECEMBER 2025 Total Fund$ 2025 Total Funds 2024 Unrertrirted Restrlcted Funds Funds Note Recelpts Incomlng Resources from Generatlng Funds Voluntary Income Attivltles for Generating Fund5 Other Incomlng Resources 115,970 24,879 25.396 115,970 24,879 27,363 76,259 18,118 27,546 1,967 Total recelpts 166.245 1?67 168,212 121,923 Payments Charitable Activitles Governance Costs 178,418 900 178,418 900 142,643 840 Total payments 179,318 179,318 143,483 Net (paymentsl/recelpts 113,073} 1,967 111.1061 121,5601 Transfers Balan¢e5 brought forward at l January 2025 100,828 30,165 130,993 152,553 Bal8n¢es c4rrled torwafd at 31 December 1025 87,755 32,132 119,887 130,993 The notes on pages 12 to 17fomi part of these accounts io WATH WITH 8RAMPTON 8IERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMEFITS STATEMENT OF ASSM AND UABILITIES AS AT 31 DECEMBER 2025 202S 2024 Note Monetary Assets Cash At Bank And In Hand 99 Monetary Uabilltles Liabllitles (Xher Assets And Llabllltles At 31 December 2025 the Parothlal Church Coundl held CBF Church of England Investment Fund Income Shares with a value of £70,187 {2024- £71.8011. After the year end £12.500 was paid In respect of the 2025 Common Fund. Approved by the tru5tee5 on 5 May 2026 and slgned on their beholf b¥: Rev Charles Burton . The rsotes on pages 12 to 17 lo￿1 part of these actounts li WATH WITH BRAMPTON NIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENT5 YEAR ENDED 31 DECEMBER 2025 NOTES OF THE FINANCIALSTATEMENTS- AccouKfiNG POLICIES Bas15 of Accountlnz The financial statements have been prepared In accordance with the Church Accounting Regulations 2006 governing the ir,dividual accounts Df PCCS, and with the Regulatior15 true and fair VIe￿ pro￿${on5, together with FR5102 and the Statement of Recommended Pr8ctlce, Accountlng and Reportlng by Charltles ISORP IFR510211. The general funds are unre5trltted funds which are avallable for use at the dlscretion of the trusttes In furtherance of the generol objectives of the PCC and which have not been designated for other purpose5. Deslgnated f und5 comprise unrestricted funds that have been set aside lor particular purposes. The alm and use of each de51gnated fund is Set out In the note5 to the financial statements. Grants and donatlon5 are included in the SOFA when any pre-conditlons preventlng thelr use by the PCC have been met. For collettions and planning glving thls Is when the funds are received. Glft Ald and other tax clalm5 are included In the SOFA atthe same tlme as the amourrt recelved from HMRC, Resources expended are accounted for on payments basis and are classlfled under headings that awegate all costs related to the category. 12 WATH WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIALSTATEMENTS YEAR ENDED 31 DECEMBER 2025 NOTES TO THE ACCOUNTS Voluntary In¢ome Unrestricted Aestrlcted Funds Funds Ttstal 2025 Total 2024 Lègacies Collertlons and donations Grar)ts Glft Ald 26,254 80,420 3,390 26,254 80,420 3,390 1,000 71,696 56 rotsl Artlvltles for Generatln8 Funds Unre5trlcted Restrlrted Funds Funds Total 2025 Total 2024 Weddlngfees Funerals, baptism, event5 Total 6.439 18,440 24,879 6,439 18,440 24,879 S.883 12,235 18,118 Other In¢¢mlnE Resources Unrestrlrted Restrlcted Funds Funds Totsl 2025 Total 2024 Fee5 account Magazlne sales & adverts oihei income 10.000 10,000 1,455 Total 13 WATH WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 NOTE5 TO THE AccouKrs Charitable actlvltSes Unrertrlrted Restrfrted Funds Funds Total 2025 Totsl 2024 Salarles Light & heat R8tes & water Insurance Printin8 & 5totionery Repalrs & malntenance Dlocesan p8yment (Common Fund) Charitles & mlsslons Memorlal books Other Expenses Worshlp Verger & organ Fees 35.790 22,989 3,504 13,063 2,342 24,016 35,790 10,531 22,989 15,840 3,504 3,316 13,063 13,227 2.342 1,465 24,016 17,750 37,500 7,595 37,500 45,500 7,595 1,662 850 14,347 15,067 4,259 2,298 5,445 7,325 14,347 4,259 5,445 Total 14 WATH WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 NOTES TO THE AccouNrs Governance Costs Unrestrlrted Funds Re5trlcted Funds Total 2025 Total 2024 Accountancy TNstees Durlns the year, no trustee re￿IVed remuneration or reimbursement for expenses from the charity. 12024 £NIII Cash At Bank And In Hand Unrestrlcted Restrlrted Funds Funds Totsl 2025 2024 Current Account- Wath CBF Deposlt Fund - Wath Current Account~ Brampton CCLA- Brampton Fabric fund Bell fund Organ fund Church Hall f und ReseNesfund Burial ground fund 65,229 19,102 3.424 65,229 19,102 3,424 76.151 19,102 5,575 3,760 1,403 3,794 3,386 4,787 3,760 1,403 3,794 3,386 4,787 002 3,416 1,342 3,630 3,076 4,349 13 Llablllties Unrestricted Rettrlcted Fund5 Funds Totsl 2025 Total 2024 AccoLrntancy Fee5 WATH WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 NOTES TO THE ACCOUNTS io. Fund5 Balanre ljan 2025 Incomlng Resource5 Re59urces Expended Transfer5 Balance 31 Dec 2025 Unrestrlcted funds General fund 100,828 166,245 1179,318) 87,755 Restrlcted funds Bell fund Organ fund Burial ground Fabric fund Church Hall fund Reserves 1,342 3.630 14,352 3,416 3,076 61 164 650 344 310 "438 1,403 3,794 15,002 3,760 3,386 30,165 1,967 32,132 Totil Funds The General fund represents the free fund5 of the church whlch are not designated for partlcular purposes, The fund balances are restricted and can only be used for the purpose stipulated. 16 WATH WITH BRAMPTON BIERLOW PAROCHIAL CHURCH COUNCIL FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 NOTES TO THE ACCOUNTS ii. Fees Account for the year ended 31 December 2025 2024 Recelpt$ 2025 2024 Payments 2025 January February 780 Mèrch April 780 May 12,160 June 2S5 July 780 August 660 September October November December 4,337 Sheffield Diotesan Board of Flnance 500 Other expenses 1,999 Plano purchase 616 Charlty 15,425 7.452 Transfers from PCC Cash at 8ank 31 December 2024 Transfers to PCC Cash at Bank 31 December 2025 10,000 14 006 14 006 17