OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025

CHARITY REGISTRATION No: 1131212

THE PCC OF THE ECCLESIASTICAL

PARISH OF LINTHORPE, MIDDLESBROUGH

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester PO20 7EG

1

ST BARNABAS PAROCHIAL CHURCH COUNCIL

CONTENTS

Page 3 to 4 Legal and Administrative Information Page 5 to 8 Trustees Annual Report Page 9 Independent Examiners Report Page 10 Statement of Financial Activities Page 11 Balance Sheet Pages 12 to 22 Notes to the Financial Statements

2

ST BARNABAS PAROCHIAL CHURCH COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

The Parochial Church Council of the Ecclesiastical PAROCHIAL NAME Parish of Linthorpe, Middlesbrough. WORKING NAME St Barnabas Parochial Church Council CHARITY NUMBER 1131212 CORRESPONDENCE ADDRESS Church Office St Barnabas Church Hall 1a St Barnabas Road Linthorpe Middlesbrough TS5 6JR 01642 812622 TRUSTEES Andrew Devereux Rev David John Goodhew Caleb Otuo Serebour (Appointed 12/05/2025) Oliver George (Appointed 12/05/2025) Imogen Fay Burgess-Hale Mark Richard Allan Debra Ann Smith Chinedu Michael Anioke David Edward Roberts (Appointed 12/05/2025) John Downs (Appointed 12/05/2025) Phil Edwards Rev James Charles Peter Cawdell John Paul Bury Anthony Andrew Hutchings Malcolm Douglas McGregor Rev Lindsey Jane Ellin Goodhew Gail Joan Roberts Alistair Bolton Allison Ward Helen Catherine McGregor (Appointed 06/10/2025) Stuart John Gunn (Appointed 12/05/2025) Richard Peacock (Appointed 12/01/2025) KEY PERSONNEL Rev David Goodhew - Vicar Gail Roberts - Churchwarden Richard Peacock - Churchwarden Andrew Devereux - Treasurer Imogen Burgess-Hale - Administrator

3

ST BARNABAS PAROCHIAL CHURCH COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION (continued)

OBJECTS

Promoting in the ecclesiastical parish the whole mission of the Church.

PRIMARY BANKERS

HSBC Bank plc 60 Albert Road Middlesbrough Cleveland TS1 1SR

Nationwide Building Society PO Box 3 5-11 St Georges Street Douglas Isle of Man IM99 1AS

INDEPENDENT EXAMINER

K Gomes Independent Examiners Ltd The Grain Store Hills Barns, Appledram Lane South Chichester PO20 7EG

4

ST BARNABAS PAROCHIAL CHURCH COUNCIL

Trustees Report December 2025

Objects of the charity

Promoting in the ecclesiastical parish the whole mission of the Church.

St Barnabas is a Church of England church serving parts of the western side of Middlesbrough, but whose ministries connect with the whole town of Middlesbrough and the wider region of Teesside. We have a Mission Action Plan which defines our work as follows: to glorify God by worship, by blessing those aged 0 to 25, by works of compassion, by sharing faith, by nurturing the church members in faith and as people, by blessing the wider world and by good stewardship of the resources we have.

Summary of the charity's main activities and achievements

To further the above objects and vision, the charity’s main activities and achievements were as follows:

St Barnabas holds worship across the week, attended by 250 to 300 people, plus around 100 others via the internet. The church is socially and ethnically diverse, with around 15 different nationalities in the congregation. The church is very active in serving its local community. This happens via its 'Community Grocery' - a shop designed to support those on low incomes open five days a week; by a Foodbank and by a new venture - a BabyBank. St Barnabas offers a wide range of activities to support and nurture children, young people and students. It actively seeks to nurture faith by the Alpha Course, baptism and confirmation. The church seeks to keep a wider perspective by working with and supporting compassion work in Ghana, Thailand, Peru and South East Asia. The church seeks to steward and build up its resources of staffing and buildings both to ensure the ongoing work of the church and to extend that work in the future.

Middlesbrough has the highest levels of poverty of any local authority in England and Wales and the area around St Barnabas has the highest rates of child poverty in England and Wales. St Barnabas has significantly expanded its work with those most in need in the last four years and plans to extend that work in the future - for instance in supporting work with the homeless.

Vicars Report (Chairman of the Trustees) for 2025

St Barnabas has continued to develop the priorities set in its Mission Action Plan, seeking to reach out into the community with the love of Jesus, by word and deed. Middlesbrough Community Grocery, run in partnership with the Message Trust, celebrated its third birthday in June. It and the church’s Foodbank offer vital support to an area which is amongst the poorest in the UK. A new venture is the ‘Baby Bank’, which supports families with young children in the area. St Barnabas is one of the most active churches in the region in serving those in need.

The grocery café has continued in the church hall on a Thursday morning, to offer a warm and welcoming space plus a wide range of activities. Ties with local primary schools have continued to strengthen, with a large number of visits/assemblies/lessons. The number of baptisms has grown markedly in recent years. St Barnabas offers the ‘Alpha Course’ regularly through the year as an accessible way for enquirers to learn about the Christian faith. St Barnabas is highly diverse in composition, with around 15 nationalities represented in the congregation. It has an increasingly diverse staff team, including two Nigerian priests and one Pakistani priest – operating as self-supporting ministers. More about the church can be found here: St. Barnabas Church Middlesbrough ›› A Church For All Nations.

In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission.

Structure, Governance and Management

BACKGROUND

The responsibilities and duties of Parochial Church Councils are set out in the Parochial Church Councils (Powers) Measure 1956.

The PCC of St Barnabas Church Linthorpe, has responsibility, with the incumbent, Revd Dr David Goodhew, for the mission, worship, and pastoral ministry of the Church of England in the ecclesiastical parish of Linthorpe in the Diocese of York. In addition, it has maintenance responsibilities for the church building, the church hall and car park complex on St Barnabas Road, Linthorpe, Middlesbrough.

5

ST BARNABAS PAROCHIAL CHURCH COUNCIL

COMMITTEES

The PCC operates through the Staff Team, churchwardens and a number of sub-committees consisting of PCC members and others co-opted from members of the church, as follows:

STAFF TEAM, CHURCHWARDENS & TREASURER

Oversee the day to day running of the Church.

STANDING COMMITTEE

This is the only committee required by law. It has power to transact any urgent business of the PCC between its meetings. Comprising Vicar (PCC Chairman), Churchwardens, Treasurer and PCC Secretary

FINANCE COMMITTEE

Oversees the general financial dimension of the work of St Barnabas. It meets about four times a year, in

FACILITIES MANAGEMENT GROUP

MISSION COMMITTEE

Keeps the church members informed of the needs of the charities and projects we support and recommends to the PCC the amounts we donate to these.

APPOINTMENT OF TRUSTEES

All members of the PCC are Trustees and are appointed as follows:

New Trustees are appointed by majority vote at the Annual Parochial Church Meeting (APCM) to stand for 3 years ( or less if they are replacing a Trustee who has resigned before the end of their term ).The Vicar and other members of the clergy are de facto Trustees whilst in office at St Barnabas. Churchwardens are appointed by majority vote at the APCM and are then Trustees. The Treasurer is appointed as a Trustee by a majority vote of the Trustees (as and when necessary)

Financial Review

During the year, income decreased by £2,264 (after excluding £163,807 from the sale, last year of 23 Linden Grove) to £325,063. Expenditure also increased by £6,300 to £334,698 resulting in a deficit for the year of £9,634. The charity's net assets decreased to £1,044,871 from £1,054,505 at the start of the year. The deficit was largely due to our failure to raise all of the budgeted £30,000 grant income, whilst expenditure remained largely within budget. In 2026 we are entering into a contract with Faithful Funding to raise £25,000 in grants to help rectify this situation and, if successful, hope to build on this relationship in the future. The budgeted cost of doing this is £5000.

1. Unrestricted Funds

The first action we took at the beginning of the year was to switch from the use of a series of spreadsheets to ExpensePlus as our accounting package. One of the consequences of this was that several designated funds were created to facilitate the management of semi-independent areas that had in previous years been managed by spreadsheets within the General fund. These are listed in the Designated Funds section below.

This resulted in the transfer of £174,009 from the General fund based on the information of the closing balances in the 2024 Accounts Spreadsheets. £25,486 (10% of unrestricted giving in 2024) was also transferred to the Kingdom Mission Giving fund for distribution by the Trustees, advised by the Mission Sub Committee.

The regular giving increased by 6% compared to the previous year, and we received 4 grants totalling £7,684. No legacies were received in 2025.The expenditure on buildings (£14,607, excluding depreciation) was lower than the past three years, partly due to the sale of 23 Linden Grove and partly due to conservative spending by the Facilities Management Committee. However the expenditure on Utilities increased from £19,471 to £27,345 due to several fixed price contracts coming to an end and new fixed price contracts being based on higher energy prices. Staffing costs decreased by 15% this year due to a specific restricted donation for use with children and young people which was used to pay the Big Kids contract for 6 months. In 2025 the Freewill Offer to York Diocese was increased to £80,076 to cover the published parish costs to the diocese (from £80,000 in 2024) and £24,950 given to other Christian organizations with £536 held back for use in urgent need.

6

ST BARNABAS PAROCHIAL CHURCH COUNCIL

2. Designated Funds

The following designated funds were created this year to facilitate the management of semi-independent areas that had in previous years been managed within the General fund. Money was transferred from the General fund to these as follows:

Funds in Deficit

Student and Young Adults Weekend - Deficit of £619 created by deposit of £1000 for 2026 holiday paid before payments for the holiday have been received, expected to be covered by payments in 2026. It is expected to be in surplus or zero by the end of the holiday. If not, Trustees will be asked to approve a transfer from the General fund.

Pathfinder Weekend - Deficit of £200 - Deposit for 2026 paid in 2025 before payments have been received. It is expected to be in surplus or zero by the end of the holiday. If not, the Trustees will be asked to approve a transfer from the General fund.

Investments Policy

Our only investments are interest from our Nationwide and HSBC accounts. We currently have no other form of investment.

Reserves Policy

The charity aims to hold a minimum of £80,000 (which is approximately 10 weeks of expenditure) as unrestricted cash, so that the charity could continue to operate should income and / or expenditure vary adversely. It is planned to increase this over several years to over £100,000 as the needs of the charity are changing. This was discussed in 2025, but approval was deferred to a later meeting of the Trustees. At the year end, the charity held unrestricted cash of £245,330 (including designated funds) .

Responsibilities of Trustees under charity law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently.

  2. observe the methods and principles in the Charities SORP.

  3. make judgements and estimates that are reasonable and prudent.

7

ST BAFINAW PAROCHIAL CHURCH COUNCIL +1 departures th8clo8ed and eysrfoh￿d n tho lIn￿l81 Sla1￿•￿. and at ary timo tha ffinandal posrtknn of ts ctbwlty 8r#J tham Onsure that th8 financlal statwngnts )mpty with the CharibOB Act 2011 the Chity (A(%xxHts lknptyts} Regulats￿ffj 2(KJ8. Tlw 8 al80 Name SvJnabJ Date

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

This report on the financial statements of the PCC for the year ended 31 December 2025, which are set out on the following pages, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and s.144 of the Charities Act 2011 ('the Act').

Respective Responsibilities of the PCC and the Examiner

As the members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of the Regulations and section 145 of the Charities Act 2011 does not apply. It is my responsibility to issue this report on those financial statements accounts in accordance with the terms of the Regulations. The gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Charity Independent Examiners.

Basis of Independent Examiner's Report

My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145 (5) (b) of the Act and to be found in the Church Guidance, 2006 edition, issued from the Finance Division of the Archbishops' Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

1) 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 Act; and

●to prepare accounts which accord with the accounting records and to comply with the requirements of the Act, and the Regulations have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

K Gomes FCIE MAAT Independent Examiners Ltd Signed : The Grain Store Hills Barns, Appledram lane South Chichester Dated : 13.5.26 PO20 7EG

9

ST BARNABAS PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDING DECEMBER 2025

Notes
INCOMING RESOURCES
Incoming Resources from Generated Funds
Donations & Legacies
3a
Charitable Activates
3b
Investments
3c
Trading Activities
3d
Other Income
3e
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Costs of Generating Funds
Raising Funds
4a
Charitable Activities
4b
Governance Costs
4c
TOTAL RESOURCES EXPENDED
NET INCOMING/ (OUTGOING) RESOURCES
Transfers Between Funds
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Designated
Restricted
2025
2024
£
£
£
£
228,040
10,843
16,438
255,320
265,008
4,577
29,676
286
34,539
27,202
4,103
-
-
4,103
2,757
22,514
-
4,242
26,756
185,499
3,986
-
360
4,346
10,668
263,219
40,519
21,326
325,063
491,134
-
-
-
-
27
251,138
62,879
19,241
333,258
325,893
1,440
-
-
1,440
2,478
252,578
62,879
19,241
334,698
328,398
10,641
(22,360)
2,085
(9,634)
162,736
198,823
-
199,496
673
-
-
-
1,040,688
-
13,817
1,054,505
891,769
852,506
177,136
15,229
1,044,871
1,054,505

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 12 to 22 form part of these financial statements.

10

Totsl Flx•d A•¥ots T￿bkn Assots 771.1x1 771.13) 7n.9JO Curr•nt AM•ts 16.764 246.rJ)3 17.327 281,3M 22.412 Cash at h&wJ 15.341 289,714 875 4.921 9.109 258121 15329 274750 280.605 i.Ir19M41 153J 1.044871 1.0¥505 Fund• of th• Cl 852.X6 17T.136 15.229 1,040,688 D#swJnat8d 177.136 15229 13.817 T•tsl 1mg.641 15329 1WM71 1.054505 ned ￿ their behaff byTrustee ..... Printed Name: Sty Ib •>bepa 4(rob@leLO li

ST BARNABAS PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern

Basis of Preparation

The financial statements of the charity have been prepared under the Church Accounting Regulations 2006 in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)',Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention 2011. The PCC constitutes a public benefit entity as defined by FRS102.

The principles adopted in the preparation of the financial statements are set out in the accounting policies below.

Assessment of Going Concern

The Trustees consider The Parochial Church Council of the Ecclesiastical Parish of Linthorpe (also known as Linthorpe St Barnabas PCC ) a going concern at the date for approving the accounts. There are no material uncertainties that the charity can continue as a going concern for the next year.

Key Risks & Uncertainties

The charity is exposed to various risks, including operational, financial and reputational risks. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

The major risks to which the PCC is exposed have been reviewed and systems established to manage those risks. Risks are managed by the PCC and its sub committees, drawing on the expertise of other church members in such areas as building maintenance, health and safety and legal matters. The PCC has a policy on child protection, requiring all those involved in work with children or vulnerable adults to have DBS checks and complete Safeguarding Training organised by the Church of England and Diocese of York. Advice and further specialist expertise can be obtained from the diocese as required.

Fund Accounting

Restricted Funds represent (a) income from trusts or endowments which may be extended only on those restricted objects provided in the terms of the trust or the bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund.

Unrestricted Funds are general funds which can be used for PCC ordinary purposes. Designated funds are unrestricted funds set aside for specific purposes by the PCC

Incoming Resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate are received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due. All other income is recognised when it is receivable. All incoming resources are accounted for gross

Resources Expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. The diocesan quota (Free Will Offer) is accounted for when due. Amounts received specifically for Mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Grants payable, without performance conditions, are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

12

ST BARNABAS PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

Governance Costs

Governance costs include costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity. The Governance costs are shown in the Analysis of Income and Expenditure.

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. The PCC has creditors which are measured at settlement amounts less any trade discounts.

Tangible Fixed Assets

Consecrated and Beneficed property is excluded from the accounts by s.10(2) of the Charities Act 2011.No Value is placed on movable church furnishings held by the church wardens on special trust 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 or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

Equipment used within the church premises is depreciated on a straight-line basis over 10 years. Individual items of equipment are written off when the asset is acquired unless a decision is made by the Trustees to capitalise it. Investments are valued at market value at 31st December.

Pensions

St Barnabas church participates in the Pension Builder Scheme section of Church Workers Pension Fund for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the St Barnabas church and the other participating employers. The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections - a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.

Both of which are classed as defined benefit schemes. Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors. Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced from age 65. There is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme.

Operating Leases

Rental charges payable under operating leases are charged on a straight-line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

Judgements and Key Sources of Estimation

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period. In preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:

• The annual depreciation charge for property, plant and equipment is sensitive to changes in the estimates for usefu economic life and residual value. These estimates are reassessed annually and, when necessary, adjusted to reflect current circumstances.

• The constructive obligation for grants payable is based on an assessment of the likely duration of the supported activity. Th estimate is re-assessed annually and the obligation is adjusted to reflect current expectations.

13

ST BARNABAS PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

2. TANGIBLE FIXED ASSETS
01-Jan-25
Cost
Additions
31-Dec-25
Cost at
01-Jan-25
Depreciation
Charge
31-Dec-25
Depreciation at
Net Book Value
31-Dec-24
Net Book Value
31-Dec-25		 Freehold
Furniture
Fixtures &
Equipment
Total
Property
Fittings
2025
£
£
£
£
£
750,000
38,132
97,245
7,742
893,119
-
-
3,132
-
3,132
750,000
38,132
100,377
7,742
896,251
-
35,742
81,964
1,513
119,219
-
777
3,357
1,778
5,912
-
36,519
85,321
3,291
125,131
750,000
2,390
15,281
6,229
773,900
750,000
1,613
15,056
4,451
771,120

(1) freehold property at 1st January 2025 consisted of :

a)The church hall and all land shown edged red and green on the title plans is held as deemed cost (as reliable cost information is not available ) as valued by Andrew Argyle MA FRICS as £750,000.

(2) Depreciation is applied annually to all furniture, fixtures and fittings and equipment at 10% from the first year of their full use for 10 years.

14

ST BARNABAS PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

3. INCOMING RESOURCES
Notes
a) Donations & Legacies
Donations
Gift Aid
Grants
b) Charitable Activates
Events Income
c) Investment Income
Bank Interest
d) Trading Activities
Rental Income
Sales
e) Other Incoming Resources
Sundry Income		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2025
2024
£
£
£
£
£
186,552
2,220
13,953
202,725
207,083
34,487
-
2,485
36,972
40,976
7,000
8,623
-
15,623
16,949
228,040
10,843
16,438
255,320
265,008
4,577
29,676
286
34,539
27,202
4,577
29,676
286
34,539
27,202
4,103
-
-
4,103
2,757
4,103
-
-
4,103
2,757
22,514
-
-
22,514
16,399
-
-
4,242
4,242
169,100
22,514
-
4,242
26,756
185,499
3,986
-
360
4,346
10,668
3,986
-
360
4,346
10,668

15

ST BARNABAS PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

4. RESOURCES EXPENDED
Note
a) Raising Funds
a) Charitable Activities
Activities
Admin
Advertising
Bank Charges
Depreciation
Event Costs
Gifts Given
Other Expenditure / Outreach
Premises
Staff Costs
11
b) Governance Costs
Independent Examiners Fee
Other fees /Charges		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2025
2024
£
£
£
£
£
-
-
-
-
27
-
-
-
-
27
9,269
90
722
10,081
18,286
20,674
-
-
20,674
3,920
580
-
-
580
-
751
-
-
751
-
5,912
-
-
5,912
4,834
-
29,862
497
30,359
21,956
86,749
30,810
7,300
124,859
115,541
8,485
-
-
8,485
20,280
42,182
42,182
50,152
76,536
2,116
10,721
89,373
90,924
251,138
62,879
19,241
333,258
325,893
1,440
-
-
1,440
1,260
-
-
-
-
1,218
1,440
-
-
1,440
2,478

16

ST BARNABAS PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

5. DESIGNATED FUNDS

CURRENT FINANCIAL YEAR
Linden Grove Sale
Church Holiday
Criccieth Camp
Pathfinder Weekend
Student and Young Adult Weekend
CYFA
Weddings & Funerals
Donations for Community Grocery
Forget Me Nots
Kingdom Mission Giving
PREVIOUS FINANCIAL YEAR
Development Fund		 Balance
Balance
01-Jan-25
Income
Expenditure
Transfers
31-Dec-25
-
-
-
170,394
170,394
-
25,855
24,796
1,523
2,582
-
3,145
2,735
780
1,190
-
-
200
-
(200)
-
1,513
2,132
-
(619)
-
313
-
-
313
-
3,201
2,116
613
1,698
-
6,372
5,860
700
1,212
-
120
90
-
30
-
-
24,950
25,486
536
-
40,519
62,879
199,496
177,136
Balance
Balance
01-Jan-24
Income
Expenditure
Transfers
31-Dec-24
19,570
-
19,570
-
-
19,570
-
19,570
-
-

Description of Designated Funds

Linden Grove Sale Proceeds Church Holiday Criccieth camp Pathfinder Weekend

Student and Young Adult Weekend CYFA Weekend Children and Young Adults Weddings and Funerals Donations for Community Grocery Forget Me Nots Kingdom Mission Giving

Fund to hold & manage the proceeds from the sale of Linden Grove Fund to collect and support Church Holiday payments Fund for Criccieth camp Fund for Pathfinder Weekend For the Student and Young Adult Residential Weekend

For the CYFA Residential Weekend

Gifts given specifically for use with Children and Young Adults Weddings and Funerals Donations received specifically for use by Community Grocery Dementia Cafe Fund to hold the proceeds set aside for KMG as PCC directs

17

ST BARNABAS PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

6. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR
Bible Society
Jachie - Anglican Eye Hospital
Blind Children
Organ Maintenance
Tear Fund
Robinsons
Place of Grace
Rachel Grandy
Donations to pass on
ACTS 435
Children & Young Adults
Church Holidays
Ayresome youth Worker
Vicars Discretionary Fund		 Balance
Balance
01-Jan-25
Income
Expenditure
Transfers
31-Dec-25
-
282
-
-
282
1,805
7,438
3,300
-
5,942
3,741
450
4,000
-
191
7,348
-
722
-
6,626
25
360
-
-
385
25
-
-
-
25
20
-
-
-
20
-
-
-
-
-
-
286
497
-
(211)
180
-
-
-
180
-
12,510
10,721
-
1,789
528
-
-
(528)
-
141
-
-
(141)
-
4
-
-
(4)
-
13,817
21,326
19,241
(673)
15,229
PRIOR FINANCIAL YEAR
Bible Society
Jachie - Anglican Eye Hospital
Blind Children
Organ Maintenance
Tear Fund
Robinsons
Church Holidays
Ayresome youth Worker
Interserve
Donations to pass on
ACTS 435
Vicars Discretionary Fund		 Balance
Balance
01-Jan-24
Income
Expenditure
Transfers
31-Dec-24
-
365
365
-
-
5,476
6,356
10,027
-
1,805
1,348
2,394
-
-
3,741
7,317
770
739
-
7,348
-
419
394
-
25
-
25
-
-
25
528
-
-
-
528
141
-
-
-
141
20
-
-
-
20
100
3,222
3,322
-
180
380
380
180
4
-
-
-
4
15,113
13,931
15,227
-
13,817

Description of Restricted Funds :

Bible Society - China Jachie - Anglican Eye Hospital Blind Children Organ Maintenance Tear Fund Robinsons Place of Grace Rachel Grandy Donations to pass on ACTS 435

Bible Society - China Jachie

Blind children supported via Jachie AEH Organ Maintenance Tear fund For the work and support of the Robinson's For the Work & Support of the Place of Grace For the work and support of Rachel Grundy Fund for managing specific donations Acts 435 Charity

18

ST BARNABAS PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

7. CASH AT BANK

HSBC Community Account
HSBC Business Account
Nationwide Account
8. DEBTORS & PREPAYMENTS
Prepayments
Sundry Debtors		 Unrestricted
Restricted
Total
Total
Fund
Fund
2025
2024
£
£
£
£
12,201
-
12,201
10,479
179,552
15,341
194,893
203,492
54,251
-
54,251
53,330
246,003
15,341
261,344
267,302
Unrestricted
Restricted
Total
Total
Fund
Fund
2025
2024
£
£
£
£
3,693
-
3,693
2,250
13,071
563
13,634
20,162
16,764
563
17,327
22,412

9. CREDITORS & ACCRUALS

Creditors
Independent Examiners Fee		 Unrestricted
Restricted
Total
Total
Fund
Fund
2025
2024
£
£
£
£
2,806
675
3,481
8,013
1,440
-
1,440
1,095
4,246
675
4,921
9,109

10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

Non for this financial year (2024 Nil)

11. STAFF COSTS AND NUMBERS

Gross Wages and Salaries 2025
2024
£
£
58,179
72,834
Employer's National Insurance Costs
Employers NI Relief		 3,659
1,512
3,659
-
1,512
-
Pension Contributions 2,583
2,494
249
60,762
75,577

19

ST BARNABAS PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

11. STAFF COSTS AND NUMBERS continued

Employees were engaged in the following Activities :
Administrator
Hall cleaning
Worship Leader
Media Worker
Student Worker		 2025
2024
TOTAL
TOTAL
1
1
1
1
2
2
1
1
1
1
6
6

The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments of over £60,000. (2024:None)

Key Management Personnel

The charity considers its key management personnel to be Rev. David Goodhew (Vicar), Gail Roberts and Richard Peacock (Churchwardens), Andrew Devereux (Treasurer) all of whom are also Trustees. None of the Key Management personnel are paid by the charity. David Goodhew receives a stipend from the Church of England. The others are all volunteers.

The charity employed an Administrator, two Worship Leaders, a Media Worker, a Student Worker and a Cleaner in 2025 to assist the Management Personnel with the running of the charity.

12. TRUSTEE RENUMERATION

During the year 2 trustees received remuneration. The remuneration paid during the year was for the employees' role within the charity and not for their role as a trustee.

The total remuneration paid to Trustees during the year is as follows:

The total remuneration paid to Trustees during the year is as follows:
2025 2024
£ £
Imogen Burgess-Hale (Administrator) 13,140 12,177
Oliver George (Worship Leader) 11,175 -
24,315 12,177
Related parties receiving remuneration during the year are as follows:
Philip Hale (Media Worker) 13,140 12,139

12 a) TRUSTEE EXPENSES

During the year 7 of the trustees incurred out-of-pocket expenses totalling as follows:

All Trustees
of which 3 Clergy		 2025
2024
£
£
3,652
-
1,827
2,063
5,479
2,063

20

ST BARNABAS PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

12 a) TRUSTEE EXPENSES continued

Revd Dr David Goodhew and Revd Lindsey Goodhew received expenses to cover routine expenditure as vicar and associate vicar. Phone bills were refunded, and travel and small-scale entertaining were covered by a £30/month allowance. Other expenses were claimed as needed.

James Cawdell was reimbursed for expenditure on water, travel, phone and pastoral care.

None of the lay trustees received an expense allowance. Expenses were claimed as required.

All expenses were incurred for the day-to-day running of the charity's activities and approved by a Churchwarden before payment was made.

12 b) TRUSTEE DONATIONS

During the year the total aggregated donations made to the charity by the trustees was £55,044. This is the continuance of their personal giving to the charity and in no way related to their role as Trustees. There were no conditions attached to the donations. (total aggregate donations from prior year were not reported.)

13.TRANSACTIONS TO RELATED PARTIES

Related parties receiving expenses during the year:

Mary Devereux is responsible for the flower account. She receives an expense allowance of £35/fortnight to cover the flower displays in church throughout the year. She is also reimbursed for the extra spent on displays for special occasions. The total received was £1,675

Philip Hale received £53 for expenses in relation to his role as Media Worker.

Lindsey Goodhew is both a trustee and a related party to David Goodhew. She was a trustee of the Lyndhurst Trust until 22nd October 2025. (see Trustee & Related Charities in Other section below).

Expenses are included in the Trustees Expenses section

14. PENSION

St Barnabas church participates in the Pension Builder Scheme section of Church Workers Pension Fund for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the St Barnabas church and the other participating employers.

The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections - a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.

Both of which are classed as defined benefit schemes. Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors. Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65. There is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2025: £4,012, 2024: £2,494)

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022.

21

ST BARNABAS PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/2025

14. PENSION continued

For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2026, the Board chose to grant a discretionary bonus of 10% to both pensions not yet in payment and pensions in payment in respect of service prior to April 1997; and a bonus on pensions in payment in respect of post April 1997 service so that the pension increase was also 10% (where usually it would be calculated based on inflation up to an annual cap of 5% for pensions in payment in respect of service prior to April 2006 and 2.5% for pensions in payment in respect of service post April 2006 ). This followed improvements in the funding position over 2025. There is no requirement for deficit payments at the current time.

For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time. The next valuation is being carried out as at 31 December 2025. The legal structure of the scheme is such that if another employer fails, Linthorpe St Barnabas PCC could become responsible for paying a share of the failed employer’s pension liabilities.

15. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES

Profit / Deficit for the financial year
Other Recognised Gains on sale of property
Balance Brought Forward
Closing Funds at 31st December :		 2025
£
(9,634)
-
(9,634)
1,054,505
1,044,871		 2024
£
(1,071)
163,807
162,736
891,769
1,054,505

22