REGISTERED CHARITY NUMBER: 1131295
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, BEVERLEY
Sowerby
Chartered Accountants
Beckside Court
Annie Reed Road
Beverley
East Yorkshire
HU17 0LF
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 December 2025
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Report of the Trustees |
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6 |
Independent Examiner's Report |
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7 |
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Statement of Financial Activities |
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8 |
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Balance Sheet |
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9 |
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Cash Flow Statement |
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10 |
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Notes to the Cash Flow Statement |
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11 |
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Notes to the Financial Statements |
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22 |
Detailed Statement of Financial Activities |
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24 |
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
REPORT OF THE TRUSTEES for the Year Ended 31 December 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2025.The trustees
haveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsin accordancewiththeFinancialReportingStandardapplicablein theUK andRepublicof Ireland(FRS 102)
(effective 1 January 2019).
TheParochialChurchCounciloftheEcclesiasticalParishChurchofStMary,Beverleyisacharityregisteredwiththe Charity
Commission.
It is also known by the name of 'St Mary's PCC'.
St Mary's Church, North Bar Within, Beverley, is part of the Diocese of York within the Church of England.
OBJECTIVES AND ACTIVITIES
Objectives and Activities
StMary'sPCChastheresponsibilityofco-operatingwiththeincumbent,in promotingin theecclesiasticalparishthewhole mission
oftheChurch,pastoral,evangelistic,socialandecumenical.ItalsohasmaintenanceresponsibilitiesfortheChurchandParish Hall
of St Mary's, Beverley.
Public benefit
AlltrusteesaremadeawareoftheguidanceissuedbytheCharityCommissiononPublicBenefit.Trusteeshaveregardto this
guidance in carrying out their work in furtherance of the charity's objectives.
-1-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2025
ACHIEVEMENTS AND PERFORMANCE
Church attendance
At present there are 295 members on the church electoral role.
The size of the worshipping community is approximately 380. The average weekly attendance is 260
Review of the year
ThisyearhashighlightedtheextensiveworkundertakenbyStMary'sacrossmission,renovation,communityengagement and
discipleship.
WebeganinJanuarywithareviewofourchildren'sandyouthministry,focusingourmissiononreachingawiderrangeof groups
withinthecommunity.SundaySchoolcontinuestogrow,anditslinkswithBubbleChurch,theholidayclubsandtheCLCGB have
enabledustoconnectwithmanyyoungpeople.ThePCCrecognisedtheremarkablededicationofourleadersand volunteers,
whosecommitmentsupportsandencouragesallourchildren.Thereviewalsoexploredfutureopportunitiesandhowwe might
extend our reach to even more young people locally.
SafeguardingremainedastandingitemateveryPCCmeeting.Theyearbothopenedandclosedwithathoroughreview of
safeguarding practice, ensuring alignment between policy, training and communication for staff and volunteers.
Atthestartoftheyear,wealsoconsideredthesupportofferedtoseniormembersofthecongregationthroughVintage,led so
capablybyCarolynKirk.Herreportoutlinedthegroup'sactivitiesandplansforthecomingyear,includingmonthlylunches, pilgrim
parties, workshops, informal socials, discipleship courses and the annual retreat.
Buildingswereanotherearlyfocus,withdiscussionson thegardenrenovation,improvedlevelaccess,heatingin thehall, completion
of the West Doors project and ongoing restoration work within the church.
In February, the Molescroft Wildlife Network visited to explore conservation opportunities in the Molescroft Road graveyard.
ByMarch,thePCCreturnedtothetopicofMission.AVisionReport,producedbytheVicarandWardens,guidedour discussions
aboutfuturepriorities.TherewasunanimousagreementthatourcentralmissionofMakingDisciplesshouldcontinue.During this
period,wealsobeganexploringhowsocialmediamighthelpussharetheGospelmorewidely.Althoughthechurchalready posts
on several platforms, we recognised the need for a more intentional strategy.
FinanceremainedakeyareaofworkfortheFinanceCommittee,ledbyourTreasurer,AnneMansfield.ThePCCreviewed and
approved the accounts ahead of the APC and discussed charges, expenditure and budgets for the coming year.
AhighlightofEasterwasthevisitofDavidBryan,whospentHolyWeekwithus,leadingservicesanddiscussions.Lent Lunches,
the Agape Meal and the full programme of Easter services also formed part of our seasonal worship.
Aroundthistime,wealsobeganconsideringtheworkloadoftheWardensandhowbesttosupportthem.Oneproposalwas the
introductionofAssistantWardens-nonlegalrolesdesignedtoshareresponsibilitiesasthechurchcontinuestogrowinsize and
mission.
InMay,ourmaindiscussioncentredonthechurch'swelcome.Althoughwealreadyhaveanexcellentwelcomingteam,the PCC
exploredhowwemightextendthatwelcomefurtherandensurethatweremainaninclusivechurch.Wereflectedonhowto help
newcomersfeelathome,howthebuildingmightsupportthis,andwhetheranygroupsmightfeelexcluded.Severalideas were
generated for future action.
Weagainreviewedthebuildingsprogramme,delegatingmanagement,tenderingandleadershiptotheSteeringCommittee, with
keydecisionsreservedforthePCC.WealsoconsideredplansfortheSeptemberHeritageOpenDays,includingatalkby Jonathan
Foley on architectural history.
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THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
REPORT OF THE TRUSTEES for the Year Ended 31 December 2025
Duringthesummer,safeguarding,buildingworkandmissioncontinuedtofeatureprominently.MartinFranklandleda Thermal
ImagingReport,whichhighlightedthechallengesofheatingsuchalarge,historicbuildingandhelpedidentifycosteffective, efficient
interventions for the future.
Planningforthechildren'sSummerClubalsotookplace,withtheholidayclubheldintheschoolholidaysandCLCGB buildings.
Discussions included free meals, financial support for families in need, and volunteer staffing.
Buildingmaintenanceremainedaconstanttheme.ThePCCreviewedmaintenancecontractors,thebuilding'sWIFIneeds, and
improvementstothehearingloop.Wealsoexploredoptionsfornewstagingtosupportworshipandservicedelivery.At this
stage, we anticipated the Garden Project would conclude in October once contractors were secured.
Alongrunningissue-thesaleoftheLairgatecarpark-wasfinallyresolved.Theland,historicallylinkedtotheoldschool,was sold
followinganagreementbetweentheDioceseandtheCouncil,enablingaswapofownershipbetweentheoldschoolpremises and
St Mary's School.
Developmentsinchildren'sworkcontinued,withAnneCrossleyupdatingthePCConthenewregistrationprocess, volunteer
commitments and the groups Powersurge, Brightsparks and Livewires.
Laterin thesummer,thePCC agreedto participatein theAnnaChaplaincymovement,led byCarolynKirkandsupportedby Anna
Friends within the church.
Buildingmatterscontinued,withdelaystothegardenproject,installationoftheWestDoorsandprogressonthenewstaging. The
HeritageProjectwebsitenearedcompletionandwentlivelaterintheyear.Thisprojectaimstoenhancelifethrough heritage
architecture,linkingwiththelocalFEcollegeonstonemasonry,supportingredevelopmentofthenorthtranseptand improving
level access from the garden into the church.
Stewardship was also raised, with a campaign planned to expand the Parish Giving Scheme and reduce reliance on historic assets.
Mid year, the PCC heard that the Hope in Action house had welcomed a new family-an initiative the PCC continues to support.
InSeptember,updatesweregivenontheAnnaChaplaincyandtheEnhancingLifethroughHeritagerenovationplans.We also
celebratedthelicensingofAlexKirbyandCassandraNewboldasAuthorisedMinisters.Alex'sministryfocusesonfaithin everyday
life, while Cassandra supports pastoral care and hospitality alongside Carload.
Aswinterapproached,thePCCturneditsattentiontoChristmasplanningandtoimprovingcommunicationwiththe congregation.
We explored how best to use social media, newsletters, the website and other channels to keep people informed and engaged.
Towardstheendoftheyear,discussionscentredonWIFIandsoundprovision,particularlythechallengeofensuringa good
hearingexperienceforall.Workinthisareacontinues.Theorganwasalsoamajortopic:ithasbeenoutofuseforthree years,
wouldcost£2milliontorepair,andessentialmaintenancetothenorthtranseptroofrequiresitsremoval.Afterconsultations with
otherchurches,HolyTrinityOsloentereddiscussionsandwillultimatelyhousetheorgan.Ourdigitalorganremainsinplace and
continues to serve us well.
FurtherbuildingdiscussionsexploredavisionfortheNorthTransept,includingathreestoreystructurewith adaptable
workspaces,exhibitionandlearningareas,meetingroomsandimprovedaccessfromthegardenintothehall-particularly important
for larger wheelchairs.
Finally,RichardMattocktookovertheroleofTreasurerfromAnneMansfield,whoreceivedheartfeltthanksforher dedicated
service over the past ten years.
-3-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
REPORT OF THE TRUSTEES for the Year Ended 31 December 2025
Deanery Synod
RepresentativesofthePCCsitontheDeanerySynod,providinganessentiallinktothedioceseforStMary's.Thisyear the
Deanery Plan was launched and St Mary's is playing its part in supporting the wider vision of the church.
Safeguarding
StMary'sworkswiththeDioceseinprovidingsafeguardingtrainingforourvolunteersandemployees.Asafeguardingpolicy was
receivedandacceptedbythePCC.RegularupdatesonthismatterareheldatPCCmeetings,coordinatedbyoursafeguarding lead,
Gill.
The Church Hall
Thechurchhallcontinuestoofferaspaceforchurchservices,childrenandyoungpeople'sgroupsandcommunity activities.
Activities range from coffee and cake, toddlers, music, craft, and women's fellowship.
In addition, 15 community groups now regularly (weekly / monthly) rent the hall with a significant number of one-off bookings.
FINANCIAL REVIEW
Financial position
Total receipts for the general running of the church were £228,911 (see note below)
which included:
- Legacies £4,250
Note: Plus the sale of the lairgate property of £162,500
So total was £391,411
Totalexpenditurefortheunrestrictedfundwas£238,274(Note:Auditorsshowas£75,774-£162500reLairgate) which
included:
So an overall gain of £153,137
TheGeneralFundBalanceasat31stDecember2025increasedby£103,075to £1,058,202. (Mainlydueto thesaleofthe Lairgate
Property,butless£33,220asourinvestmentsdecreasedinvalue.Asmentionedinpreviousyearsourinvestmentvaluesgo up
and down each year dependent on Worldwide economic factors.
Total Income throughout all the PCC Funds was £464,753 and expenditure was £389,234 a surplus of £75,519.
Two major projects continued
1. The Garden Project and will be completed in the Autumn
2. The ELtH (Enhancing Life through Heritage) which involves working with the local college.
The balance of all PCC Funds at 31st December 2025 stood at £3,032,979 a decrease of £11,594 on the previous year.
-4-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
REPORT OF THE TRUSTEES for the Year Ended 31 December 2025
FINANCIAL REVIEW
Reserves policy
ItisPCCpolicytomaintainabalanceontheunrestrictedfund,investedorondeposit,toprovideinterestincometothe General
Fundascurrentincomefromallothersourcesdoesnotmeettheexpenditurerequiredtopayforthegeneralrunningof the
church.
ItisPCCpolicytomaintainabalanceintheRestorationFund,OrganFund,TowerBellFundandtheParishHallManagement Fund
to pay for essential work on the maintenance of the fabric of the Church, Organ, Tower Bells and Parish Hall respectively.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
TheCharity,whichisanunincorporatedbody,iscontrolledbyitsgoverningdocument,whichistheParochialChurch Council
Powers Measure (1956), as amended and Church Representation Rules.
Recruitment and appointment of new trustees
ThemethodofappointmentofPCCmembersissetoutintheChurchRepresentationRules.AllChurchattendees are
encouraged to register on the Electoral Roll and stand for election to the PCC.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1131295
Principal address
St Mary's Church
North Bar Within
Beverley
East Yorkshire
HU17
Trustees
PCC members who have served from 1st January 2025 until the date this report was approved are:
Incumbent: |
The Revd Rebecca Alison Lumley (Chair) |
Readers: |
Stephen Parkin, John Edmond, Gill Gregory and Jo Boulter |
Wardens: |
Ruth Stebbens, Ian Jackson, Jill Edmond, Nigel Whiting and Keith Gilson |
Deanery Synod: |
Jo Boulter, Gill Gregory and Jill Edmomd |
Elected Members :
Elected Members: |
|
Alice Lee |
Akex Kirby |
Jane Jackson |
Allan Ball |
Richard Mattock |
Ashley Brooks |
James Haggart |
Anne Crossley |
Graham White |
Beverley Lawrence |
Co-opted Members: |
|
Martin Frankland |
Carolyn Kirk |
Treasurer: |
Anne Mansfield |
Secretary: |
Janet Osgerby |
-5-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
REPORT OF THE TRUSTEES
for the Year Ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Patrick Scargill
Sowerby
Chartered Accountants
Beckside Court
Annie Reed Road
Beverley
East Yorkshire
HU17 0LF
Address for Correspondence
St Mary's Vicarage
15 Molescroft Road
Beverley
East Yorkshire
HU17 7DX
.
Approved by order of the board of trustees on 26 April 2026 and signed on its behalf by:
Rev. R A Lumley - Trustee
-6-
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
Independent examiner's report to the trustees of The Parochial Church Council of the Ecclesiastical Parish of St Mary, Beverley
IreporttothecharitytrusteesonmyexaminationoftheaccountsofTheParochialChurchCounciloftheEcclesiasticalParish of
St Mary, Beverley (the Trust) for the year ended 31 December 2025.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewiththe requirements
of the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandincarryingout my
examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalistedbody.IcanconfirmthatI am
qualifiedtoundertaketheexaminationbecauseIamamemberoftheInstituteofCharteredAccountantsinEnglandand Wales,
which is one of the listed bodies.
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattentionshould be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
Patrick Scargill
Sowerby
Chartered Accountants
Beckside Court
Annie Reed Road
Beverley
East Yorkshire
HU17 0LF
26 April 2026
-7-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2025
Notes
INCOME AND
ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Church Activities
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Church Activities
Total
Net gains/(losses) on investments
NET
INCOME/(EXPENDITURE)
RECONCILIATION OF
FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD |
Unrestricted
fund
£
157,325
10,851
29,438
31,297
228,911
16,842
75,774
92,616
(33,220)
103,075
955,127
1,058,202 |
Restricted
funds
£
178,565
-
17,374
39,903
235,842
1,032
295,586
296,618
(53,529)
(114,305)
1,554,111
1,439,806 |
Endowment
funds
£
-
-
-
-
-
-
-
-
(364)
(364)
535,335
534,971 |
2025
Total
funds
£
335,890
10,851
46,812
71,200
464,753
17,874
371,360
389,234
(87,113)
(11,594)
3,044,573
3,032,979 |
2024
Total
funds
£
436,435
10,029
64,250
62,220 |
|
|
|
|
|
572,934 |
|
|
|
|
|
28,722
369,126 |
|
|
|
|
|
397,848 |
|
|
|
|
|
79,766 |
|
|
|
|
|
254,852
2,789,721 |
|
|
|
|
|
3,044,573 |
The notes form part of these financial statements
-8-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
BALANCE SHEET 31 December 2025
Notes
FIXED ASSETS
Investments
11
CURRENT ASSETS
Stocks
12
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
Endowment funds
TOTAL FUNDS |
Unrestricted
fund
£
797,743
1,314
3,477
275,484
280,275
(19,816)
260,459
1,058,202
1,058,202 |
Restricted
funds
£
1,301,015
-
16,889
121,902
138,791
-
138,791
1,439,806
1,439,806 |
Endowment
funds
£
534,971
-
-
-
-
-
-
534,971
534,971 |
2025
Total
funds
£
2,633,729
1,314
20,366
397,386
419,066
(19,816)
399,250
3,032,979
3,032,979
1,058,202
1,439,806
534,971
3,032,979 |
2024
Total
funds
£
2,720,842
1,484
27,564
320,757
349,805
(26,074)
323,731
3,044,573
3,044,573
955,127
1,554,111
535,335
3,044,573 |
|
|
|
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon26April2026andweresignedon its
behalf by:
Rev. R A Lumley - Trustee
The notes form part of these financial statements
-9-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
CASH FLOW STATEMENT for the Year Ended 31 December 2025
Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of fixed asset investments
Sale of tangible fixed assets
Sale of fixed asset investments
Dividends received
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of
the reporting period |
2025
£
(157,071)
(157,071)
-
162,500
-
71,200
233,700
76,629
320,757
397,386 |
2024
£
112,034
112,034
(300,000)
-
50,522
62,220
(187,258)
(75,224)
395,981
320,757 |
|
|
|
The notes form part of these financial statements
-10-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE CASH FLOW STATEMENT for the Year Ended 31 December 2025
1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
ACTIVITIES |
|
|
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Losses/(gain) on investments
Profit on disposal of fixed assets
Dividends received
Decrease/(increase) in stocks
Decrease in debtors
Decrease in creditors
Net cash (used in)/provided by operations |
2025
£
(11,594)
87,113
(162,500)
(71,200)
170
7,198
(6,258)
(157,071) |
2024
£
254,852
(79,766)
-
(62,220)
(336)
7,494
(7,990) |
|
|
112,034 |
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1/1/25
Cash flow
At
£
£
Net cash
Cash at bank
320,757
76,629
320,757
76,629
Total
320,757
76,629 |
31/12/25
£
397,386 |
|
397,386 |
|
397,386 |
The notes form part of these financial statements
-11-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenpreparedin accordance
withtheCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statementof RecommendedPractice applicable
tocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKand Republic
ofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancialstatementshavebeen prepared
underthehistoricalcostconvention,withtheexceptionofinvestmentswhichareincludedatmarketvalue,asmodified by
the revaluation of certain assets.
Thefinancialstatementsincludealltransactions,assetsandliabilitiesforwhichthePCCisresponsibleinlaw.Theydo not
includetheaccountsofchurchgroupsthatowetheirmainaffiliationtoanotherbodynorthosethatare informal
gatherings of Church members.
ThisisthefirstyearforwhichthefinancialstatementshavebeenpreparedinaccordancewithFRS102.Thedate of
transition was 1 January 2017. There was no effect on the charity's net assets at that date.
The financial statements also comply with the Church Accounting Regulations 2006.
The presentation currency of the financial statements is the Pound Sterling (£).
Havingregardtoliquidityrisk,currentmarketconditionsandotherfactorsaffectingthecharity,theuseofthe going
concernbasisofaccountingisappropriateas,intheopinionofthetrustees,therearenomaterialuncertaintiesrelated to
events or conditions that may cast significant doubt about the ability of the charity to continue as a going concern.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,itis probable
that the income will be received and the amount can be measured reliably.
In more detail:
Planned giving, collections and donations are recognised when received.
Tax refunds are recognised when the incoming resource to which they related is received.
Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due.
Dividends are accounted for when receivable; interest is accrued.
All other income is recognised when it is receivable.
All incoming resources are accounted for gross.
Resources expended
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharityto that
expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligation can be measured reliably.
Expenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateallcostrelated to
thecategory.Wherecostscannotbedirectlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitieson a
basis consistent with the use of resources.
In more detail:
continued...
-12-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES - continued
Resources expended
Grantsanddonationsareaccountedforwhenpaidover,orwhenawarded,ifthatawardcreatesabindingor constructive
obligation on the PCC.
The diocesan parish share 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.
Stocks
Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowanceforobsoleteandslow moving
items.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundsrepresenta)incomefromtrustsorendowmentswhichmaybeexpendedonlyonthoserestricted objects
providedinthetermsofthetrustorbequest,andb)donationsorgrantsreceivedforaspecificobjectorinvitedby the
PCCforaspecificobject.Thefundsmayonlybeexpendedonthespecificobjectforwhichtheyweregiven.Any balance
remainingunspentattheendoftheyearmustbecarriedforwardasthebalanceofthatfund.ThePCCdoesnot usually
investseparatelyforeachfund.Wherethereisnospecificinvestment,interestisapportionedtoindividualfundson an
average balance basis.
Endowmentfundsarefunds,thecapitalofwhichmustbemaintained;onlyincomearisingfrominvestmentof the
endowmentmaybeusedeitherasrestrictedorunrestrictedfunds,dependingonthepurposeforwhichthe endowment
was established.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Fixed assets
Consecrated or benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993.
MoveablechurchfurnishingsheldbytheVicarandChurchwardenson specialtrustforthePCC andwhichrequirea faculty
fordisposalareinalienableproperty,listedinthechurchinventory,whichcanbeinspected(atanyreasonabletime). For
anythingacquiredpriorto2000thereisinsufficientcostinformationavailableandthereforesuchassetsarenotvalued in
the financial statements.
Items of Church equipment are written off in the year in which they are purchased.
Fixed Asset Investments
Investments are valued at market value at 31st December 2025.
continued...
-13-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2025
2.
DONATIONS AND LEGACIES
Planned Giving - Gift Aid Dona tion
Gift aid
Legacies
Grants and insurance claims
Plate collections
Donations, appeals etc
Grants received, included in the above, are as follows:
Other grants
3.
OTHER TRADING ACTIVITIES
Fundraising
Church & Parish Hall letting
Bookstall
4.
INVESTMENT INCOME
Investment income |
|
2025
£
95,141
52,246
16,275
136,406
25,138
10,684
335,890
2025
£
136,406
2025
£
18,459
24,619
3,734
46,812
2025
£
71,200 |
|
2024
£
53,243
19,880
172,820
88,124
38,994
63,374 |
|
|
|
|
436,435 |
|
|
|
|
2024
£
88,124 |
|
|
|
|
2024
£
31,826
29,324
3,100 |
|
|
|
|
64,250 |
|
|
|
|
2024
£
62,220 |
continued...
-14-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025
5. INCOME FROM CHARITABLE ACTIVITIES
Activity
PCC Fees
Church Activities
6.
RAISING FUNDS
Other trading activities
Purchases
Fundraising expenses
7.
CHARITABLE ACTIVITIES COSTS
Church Activities
8.
SUPPORT COSTS
Church Activities |
2025
£
10,851
2025
£
1,295
16,579
17,874
Support
Direct
costs (see
Costs
note 8)
£
£
529,587
(158,227)
Governance
Finance
costs
£
£
(162,500)
4,273 |
2024
£
10,029
2024
£
1,437
27,285
28,722
Totals
£
371,360
Totals
£
(158,227) |
|
|
|
9. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2025norfortheyear ended
31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
continued...
-15-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Church Activities
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Church Activities
Total
Net gains on investments
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
Unrestricted
fund
£
321,454
10,029
45,526
34,940
411,949
26,731
219,186
245,917
14,078
180,110
-
180,110
775,017
955,127 |
Restricted
funds
£
114,981
-
18,724
27,280
160,985
1,991
149,940
151,931
26,839
35,893
82,663
118,556
1,435,555
1,554,111 |
Endowment
funds
£
-
-
-
-
-
-
-
-
38,849
38,849
(82,663)
(43,814)
579,149
535,335 |
Total
funds
£
436,435
10,029
64,250
62,220 |
|
|
|
|
572,934 |
|
|
|
|
28,722
369,126 |
|
|
|
|
397,848 |
|
|
|
|
79,766 |
|
|
|
|
254,852
- |
|
|
|
|
254,852
2,789,721 |
|
|
|
|
3,044,573 |
continued...
-16-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025
11. FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 January 2025
Revaluations
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024
There were no investment assets outside the UK.
Cost or valuation at 31 December 2025 is represented by:
Valuation in 2025
12.
STOCKS
Stocks
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Gift Aid recoverable |
|
2025
£
1,314
2025
£
16,869
3,497
20,366 |
Listed
investments
£
2,720,842
(87,113)
2,633,729
2,633,729
2,720,842
Listed
investments
£
2,633,729
2024
£
1,484
2024
£
23,835
3,729
27,564 |
Listed
investments
£
2,720,842
(87,113)
2,633,729
2,633,729
2,720,842
Listed
investments
£
2,633,729
2024
£
1,484
2024
£
23,835
3,729
27,564 |
|
|
|
|
|
|
|
|
|
|
continued...
-17-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
15.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Restoration Fund
Organ Fund
Parish Hall
Tower Fund
Other Restricted Fund
Endowment funds
Restoration Fund
Organ Fund
Endowment Fund
TOTAL FUNDS |
At 1/1/25
£
955,127
1,385,227
66,174
58,569
26,531
17,610
1,554,111
226,423
51,886
257,026
535,335
3,044,573 |
2025
£
19,816
Net
movement
in funds
£
103,075
(105,285)
989
(7,509)
(1,759)
(741)
(114,305)
9,701
209
(10,274)
(364)
(11,594) |
2024
£
26,074
At
31/12/25
£
1,058,202
1,279,942
67,163
51,060
24,772
16,869 |
2024
£
26,074 |
|
|
|
1,439,806
236,124
52,095
246,752 |
|
|
|
|
534,971 |
|
|
|
|
3,032,979 |
|
continued...
-18-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025
15. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restoration Fund
Organ Fund
Parish Hall
Tower Fund
Other Restricted Fund
Endowment funds
Restoration Fund
Organ Fund
Endowment Fund
TOTAL FUNDS |
Incoming
Resources
resources
expended
£
£
228,911
(92,616)
210,662
(266,443)
3,380
-
19,169
(25,497)
1,894
(3,200)
737
(1,478)
235,842
(296,618)
-
-
-
-
-
-
-
-
464,753
(389,234) |
Gains and
Movement
losses
in funds
£
£
(33,220)
103,075
(49,504)
(105,285)
(2,391)
989
(1,181)
(7,509)
(453)
(1,759)
-
(741)
(53,529)
(114,305)
9,701
9,701
209
209
(10,274)
(10,274)
(364)
(364)
(87,113)
(11,594) |
|
|
|
continued...
-19-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025
15. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Restoration Fund
Organ Fund
Parish Hall
Tower Fund
Other Restricted Fund
Endowment funds
Restoration Fund
Organ Fund
Endowment Fund
TOTAL FUNDS |
At 1/1/24
£
775,017
1,292,205
53,242
51,567
24,268
14,273
1,435,555
199,954
84,123
295,072
579,149
2,789,721 |
Net
movement
in funds
£
180,110
60,881
(37,590)
7,002
2,263
3,337
35,893
26,469
6,629
5,751
38,849
254,852 |
Transfers
between
funds
£
-
32,141
50,522
-
-
-
82,663
-
(38,866)
(43,797)
(82,663)
- |
At
31/12/24
£
955,127
1,385,227
66,174
58,569
26,531
17,610 |
|
|
|
|
1,554,111
226,423
51,886
257,026 |
|
|
|
|
535,335 |
|
|
|
|
3,044,573 |
continued...
-20-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025
15. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restoration Fund
Organ Fund
Parish Hall
Tower Fund
Other Restricted Fund
Endowment funds
Restoration Fund
Organ Fund
Endowment Fund
TOTAL FUNDS |
Incoming
Resources
resources
expended
£
£
411,949
(245,917)
126,914
(89,747)
5,257
(44,186)
19,505
(13,164)
1,744
(606)
7,565
(4,228)
160,985
(151,931)
-
-
-
-
-
-
-
-
572,934
(397,848) |
Gains and
Movement
losses
in funds
£
£
14,078
180,110
23,714
60,881
1,339
(37,590)
661
7,002
1,125
2,263
-
3,337
26,839
35,893
26,469
26,469
6,629
6,629
5,751
5,751
38,849
38,849
79,766
254,852 |
|
|
|
TherestrictedfundsarecomprisedoftheRestorationFund,theOrganFund,theTowerBellRingingFundandthe Parish
HallManagementFund.Inaddition,therearerestrictedmoniesin theGeneralRestrictedFundrelatingto theFlower Fund,
the Music Fund and other miscellaneous funds.
Endowment Funds are comprised of the following :
The Walker Bequest Endowment which holds 9,368.79 units in the CBF Investment Fund.
The Morley Bequest Endowment which holds 1,747 units in the CBF Investment Fund.
TheWalkerandMorleyBequestsareallocatedto theGeneralFundandtheinterestcanbeusedforthegeneralrunning of
the church.
Inaddition,thereareanumberofendowmentfundsthatareallocatedtotheRestorationFund.Thesecomprise of
3,254.149unitsintheCharishareCommonInvestmentFund,452.03unitsinCOIFCharitiesInvestment Funds
Accumulation Units and 3,266.89 units in the CBF Investment Fund
TheOrganFundhasanendowmentfundcomprisingofCompassshares,Prudentialshares,Vodafoneshares,United Utility
shares and CBF Investment Fund Units.
TheRestorationFundbalance,excludingendowmentfunds,decreasedby£104,099.Thetotalofthefundis now
£1,248,967.
The Organ Fund had income of £3,380 from investments. The Organ Fund balance increased to £67,163.
continued...
-21-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2025
15. MOVEMENT IN FUNDS - continued
ParishHalllettingswere£16,558slightlydownon£17,789in2024.ExpenditureontheHallwas£25,497,making a
deficitof£6,328.Theincreaseinexpenditureisdueto£8,150beingspentonanewheatingsystem.TheHall balance
has decreased to £51,060.
The Tower Fund balance stands at £24,772.
Other Restricted Funds includes £9,002 in the Music Fund.There is also £446 remaining in the Defibrillator Fund.
16. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
-22-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 December 2025
INCOME AND ENDOWMENTS
Donations and legacies
Planned Giving - Gift Aid Dona tion
Gift aid
Legacies
Grants and insurance claims
Plate collections
Donations, appeals etc
Other trading activities
Fundraising
Church & Parish Hall letting
Bookstall
Investment income
Investment income
Charitable activities
PCC Fees
Total incoming resources
EXPENDITURE
Other trading activities
Bookstall
Fundraising expenses
Charitable activities
Mission & charitable giving
Parish share
Church upkeep
Working expenses of incumbent
Vicarage
Clergy assistants
Carried forward |
2025
£
95,141
52,246
16,275
136,406
25,138
10,684
335,890
18,459
24,619
3,734
46,812
71,200
10,851
464,753
1,295
16,579
17,874
1,862
74,500
67,098
30,542
1,260
16,090
191,352 |
2024
£
53,243
19,880
172,820
88,124
38,994
63,374 |
|
|
436,435
31,826
29,324
3,100 |
|
|
64,250
62,220
10,029 |
|
|
572,934
1,437
27,285 |
|
|
28,722
3,653
73,500
46,899
21,345
-
8,241
153,638 |
This page does not form part of the statutory financial statements
-23-
THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST MARY,
BEVERLEY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 December 2025
Charitable activities
Brought forward
Minor maintenance & repairs
Church services
Parish training, mission, educ ation
Major Church repairs
Major Parish Hall repairs
Honoraria eg choir, organists
Support costs
Finance
Surplus on disposal of tangible fixed assets
Governance costs
Accountancy and ind exam'n
Total resources expended
Net income before gains and losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments
Realised gains/(losses) on investment property
Net (expenditure)/income |
2025
£
191,352
6,927
1,354
20,477
28,141
267,603
13,733
529,587
(162,500)
4,273
389,234
75,519
(87,113)
-
(11,594) |
2024
£
153,638
10,979
2,248
13,505
157,615
13,101
12,874 |
|
|
363,960
-
5,166 |
|
|
397,848 |
|
|
175,086
78,923
843 |
|
|
254,852 |
This page does not form part of the statutory financial statements
-24-