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

The Parochial Church Council of the Ecclesiastical Parish of West Kirby

Known as The Parish of St Bridget, West Kirby with Caldy, The Resurrection and All Saints

REGISTERED CHARITY NUMBER: 1131379

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2025

CONTENTS PAGE
Contents 2
Charity Information 3
Report of the Trustees 4 - 16
Report of the Independent Examiner 17
Statement of Financial Activities 18 -19
Balance Sheet 20 -21
Notes to the Financial Statements 22 -26

Page 2 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY CHARITY INFORMATION

STRUCTURE, GOVERNANCE AND MANAGEMENT

Reference and Administration Details

Charity Name

The Parochial Church Council of the Ecclesiastical Parish of West Kirby

Registered Charity Number

1131379

Principal Address

Parish Office St Bridget’s Centre St Bridget’s Lane West Kirby Wirral Merseyside CH48 3JT

The Parish church is St Bridget’s. The Daughter church is The Resurrection and All Saints, Caldy. The Reverend Alexandra Williams was licensed as Rector of the Parish on 9[th] November 2020. Our ministry is assisted and complemented by three Readers, and several active retired clergy with Permission to Officiate.

Governing Document

The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure (1956) as amended, and church representation rules. It was registered as a charity on 26[th] August 2009.

Charity Constitution

The membership of the PCC consists of the incumbent (our Rector), churchwardens, treasurer and those elected by members of the congregation who are on the electoral roll of the church.

Members of the PCC are ex officio, elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules or co-opted. All regular Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. Under the terms of Section 3 of the Parochial Church Council (Powers) Measure 1956 the PCC is a body corporate and is a charity registered with the Charity Commission as required by the Charities Act 2011.

At the first full meeting after elections, the Rector advises members on PCC structures, practices, rights and responsibilities, with written information.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.

New members receive initial training into the workings of the PCC.

Page 3 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY CHARITY INFORMATION

In addition to the post-APCM PCC meeting that took place on 18[th] May, PCC members met five times during the year (February, March, June, September and November) with an average attendance of 17 members over this period. The focus of PCC continues to be presented, in rotation, from the working groups, aligned to our strategy and vision ‘Rooted in Christ -growing in the right direction’.

Over the course of the year the PCC has made some significant decisions including:

Many issues and topics were discussed during the year. Each meeting had a focus on an aspect of mission and ministry, and we had presentations relating to encouraging giving, nurture and study, social and outreach,

communication, children and young people, worship and prayer.

Finance and Safeguarding remain as standing items at every meeting. We are grateful to our treasurer John

Smith for his continuing help and guidance and to our Safeguarding officer, Rosemary Morgan, and to Sue Shaw for the work they do in ensuring we fulfil safeguarding requirements. The PCC is grateful to Angela Douglas MBE for her work as PCC Secretary and to Sue Shaw for supporting this work.

Members thank the Rector for her excellent chairing of our meetings this year. Meetings continue to be efficient, achieved by the Rector allocating more time in preparation with the Standing Committee, which meets before each Council Meeting to agree a structured agenda, council and congregation members who lead each Subject Group preparing and circulating reports prior to each meeting and the use of PowerPoint slides in meetings to help Council members focus on the key issues.

Trustees

Rev Alexandra Williams, Rector, Chair, ex officio Miss Ann Holden, Churchwarden (since 2022), ex officio Ms Anna Gibson, Churchwarden (from May 2025), ex officio

Page 4 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY CHARITY INFORMATION

Mrs Joy Alcock, Deputy Warden, ex officio

Mr John Smith, Reader and Treasurer, (elected 2024, eligible for re-election in 2027)

Dr Angela Douglas MBE, PCC Secretary and Deanery Synod, ex officio Miss Susan Shaw, Deanery Synod, ex officio Mr Gregory Buckridge, Deanery Synod, ex officio Rev Ruth Abbott, Curate, ex officio Rev Prof. David Chester, co-opted Mr David Wright (elected May 2022, re-elected 2025 till 2028)

Mr David Hind (elected May 2023, eligible for re-election in 2026)

Dr Rosemary Morgan (elected May 2023, eligible for re-election in 2026) Mrs Priscilla Bench-Capon (elected May 2020, re-elected till 2026) Mr Simon Trout (elected May 2020, re-elected till 2026) Ms Mary Rees (elected May 2020, re-elected till 2026)

Sir Duncan Nichol (elected May 2024, eligible for re-election in 2027)

Mr Izaac Perkins (elected 2025, eligible for re-election 2028) Ms Mevalyn Bowman (elected 2025, eligible for re-election 2028) Mr Graham Crowder (elected 2025, eligible for re-election 2028)

Bankers

The Co-operative bank Barclays Bank plc COIF Charities Fund

Independent Examiner

Counting for Communities Ltd, 16 Holmwood Drive, Liverpool, L37 1PQ

Safeguarding

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). All PCC members have a DBS and have completed required training (Basic Awareness, Foundation and Domestic Abuse). There have been no reported safeguarding concerns during 2025. Safeguarding policies have been approved by the PCC during the year to ensure that the parish is fully compliant.

The PCC is grateful to Rosemary Morgan the Parish Safeguarding Officer and Sue Shaw the Parish Safeguarding Administrator.

Page 5 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

AIMS AND PURPOSES

The Parochial Church Council (PCC) of St Bridget’s West Kirby and Caldy churches has the responsibility of cooperating with the incumbent, the Reverend Alexandra Williams, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Bridget’s Centre and Caldy Church Hall.

PARISH BUILDINGS REPORT FOR 2025

The Buildings Team regularly monitored the condition of the two churches in the parish, Caldy church hall and the parish house 64 Covertside.

We are grateful to the team and to the churchwardens in the diligent care of the buildings.

St Bridget’s Church

The fabric of the church is in good order. The interior is regularly cleaned.

During 2025 work was continued to address the minor remedial works indicated in the 2024 Quinquennial inspection.

Minor damp issues in the east wall were addressed with an exterior trench dug to keep the soil away from the wall. A further area of damp on the South Side is being monitored

External electrical sockets were installed above the vestry door, and near the lychgate.

Plans have progressed for a toilet extension to the church building.

The organ was taken to Willis’ workshop in August for refurbishment, and an electric organ loaned during its absence.

The possibility of installing screens and upgrading the AV system in the church was assessed. Microphones and cabling were improved.

The boiler received its annual service in September by AP Mitchell of Neston.

The tower clock received its annual service, and some minor adjustments were made by the Cumbrian Clock Company.

All Saints Caldy

The fabric of the church is in generally in good order. The interior is regularly cleaned.

Measures were taken to address issues raised during the Quinquennial inspection in August 2024. The following has been completed

In September 2025 repairs to Caldy roof were carried out to address water ingress. There may be further problems, as identified by McAdam roofing, with tiles and timbers, due to the age of the roof.

Caldy church organ is also in need of repair, which it was agreed should take place as funds allow.

Page 6 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

Discussion has taken place regarding a possible extension to the church building to enable wider community use.

Caldy Church Hall

The interior of the church hall is regularly cleaned.

The electricity supply was checked in November and the certificate received.

Work on the roof was deferred until 2026, as not a priority.

64 Covertside

The parish own a currently tenanted property for the use of a curate if necessary.

The fabric of the property is in good order.

The joint tenancy of the property ended, and re-referencing of the remaining tenant was requested of the Agents. Rental payment fell into arrears.

St Bridget’s Centre

St Bridget’s Centre continues to be well used by a wide variety of organisations. A pre-school uses the building every day during term time and during 2025 some new bookings improved income.

The Centre employs a caretaker and a cleaner and has a manager and a treasurer who are volunteers. Together with support from the parish administrator and Centre committee, they make decisions about improvements and the day-to-day running of the Centre.

The major work undertaken during the year was the replacement of the boiler. The old boiler was over 15 years old and beginning to cause problems. The possibility of moving away from Gas was investigated but the cost was prohibitive. A new gas boiler was installed in the summer which led to a number of other replacements and improvements being necessary. This work substantially reduced reserves and for a few months the Centre retained the feed-in tariff payments, with the agreement of the PCC Treasurer, to build up reserves to a reasonable level.

The Treasurer was able to report that we have continued to cover our day-to-day running costs and have been able to make capital improvements as mentioned and to rebuild a good level of reserves. The Centre is reliant on the cooperation of all concerned with its life and particular thanks are due to the Centre Manager, treasurer, parish administrator (particularly for her work dealing with bookings and enquiries), the committee and caretaker, who all often go the extra mile to ensure the Centre is an excellent resource for the community.

Page 7 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

PUBLIC BENEFIT

The PCC has complied with the requirement of the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission; the PCC considers that the charity meets the public benefit requirements of the Act by carrying out its normal activities some of which are outlined in this report.

OBJECTIVES AND ACTIVITIES

Our vision statement, ‘seeking to follow Jesus with open hearts, open minds and open hands’ underpins our discussion and decisions.

OPEN HEARTS - To respond with love and compassion to all.

OPEN HANDS - To receive, welcome and serve all.

OPEN MINDS - To listen deeply and respectfully to others. To be willing to explore opinions which differ from our own and be willing to think again.

The PCC is committed to enabling as many people as possible to worship God at our churches and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and works with the Rector and ministry team to offer a wide range of services to meet a variety of needs.. We seek to enable people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the Churches of St Bridget’s and Caldy, St Bridget’s Centre and Caldy Church Hall.

ACHIEVEMENTS AND PERFORMANCE

The PCC is keen to enable a range of church services during the week and over the course of the year which the community find both beneficial and spiritually fulfilling. We have a regular pattern of weekly Holy Communion at both churches and have a mixture of styles, with a more informal All Together Worship

Page 8 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

service once a month at St Bridget’s and a variety of styles of worship on Sunday evenings. Over the last 12 months we have introduced a monthly Service of the Word and a service of All Together Worship at Caldy church.

We also provide spaces and resources for quiet prayer and contemplation and have offered two prayer vigils during 2025.

During the year the Worship and Prayer team have met to reflect on patterns of worship and opportunities for prayer and spiritual development.

The weekly attendance at St Bridget’s has increased during the year by 10% whilst attendance at Caldy has fallen slightly.

The Study and Nurture Team have considered what we offer to develop and nurture faith through study. The monthly theology group continues to be well attended and the new Something More small group sessions have provided opportunity for exploration of faith. We seek to nurture people’s learning about their Christian faith through sermons, small group discussion, provision of resources and everyday conversation in the variety of activities which take place in both churches and the Parish Centre.

The schools in the parish (St Bridget’s and Avalon) use the church on a regular basis for Collective Worship. The Rector leads Collective Worship every week in St Bridget’s school. The children from St Bridget’s school lead worship during the seasons of Easter, Harvest, Christmas and Lent. Several children from St Bridget’s school remain involved in our service of All Together Worship. We admitted 19 Year 4 children to Holy Communion following a course of preparation.

Both churches are open every day for private prayer and we receive many grateful comments about this. The prayer space in St Bridget’s is greatly valued and most days at least 3 or 4 candles are lit for prayer concerns. Two services of Holy Communion are offered on a Sunday at St Bridget’s (8am and 10am) and a 10am service of Holy Communion at Caldy church. There is a weekly Sunday service of Evening Prayer (6.30pm) at St Bridget’s. One midweek service of Holy Communion is offered at each church. We are able to offer high-quality livestreaming at St Bridget’s and have maintained our online presence. The 10am service at St Bridget’s and some occasional offices (weddings, funerals, baptisms) have been successfully livestreamed during 2025. Three services of Morning Prayer are offered during the week, one in person at St Bridget’s, one livestreamed on Facebook and one via Zoom.

Additional services were offered for Lent, Remembrance, Harvest, Inclusive Church, All Souls, Advent and Christmas. We marked the 1500[th] anniversary of Bridget’s death with a weekend of festivities and worship

Throughout the year numbers attending services continue to rise and there is an average Sunday attendance across the parish of 150.

As well as our regular services, we seek to enable our community to celebrate and thank God at important milestones of the journey through life and significant life events . In 2025, there were 3 weddings, 17

Page 9 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

baptisms, 20 funerals/memorial services in church (with a further 5 funerals being conducted at crematoria and 12 burials of ashes in the churchyards).

193 parishioners were on the Church Electoral Roll at the time of the Annual Meeting in May, 90 of whom were not resident within the parish. Five names were added during the year and four were removed either through death or because they moved away from the parish.

Pastoral Care

Clergy and lay people have continued to visit the sick and bereaved, the housebound and the socially isolated. We are excellently supported by Malcolm Cowan, the hospital chaplain. Both church families offer informal care and a friendly ear and there is a network of communication which seeks to make one another aware when a pastoral need arises. The pastoral team formed in 2021 has continued to work very well throughout 2025 providing contact and support to the bereaved and sick. We receive many calls and messages thanking the team for their care. During 2025 we have also offered two Bereavement Journey courses which have been very favourably received.

Charitable giving – generous support of others

Helping those in need is a demonstration of our faith and living out our vision of following Jesus with open hands. In 2025, as a parish we donated £10,500.to support charities in the UK and overseas. This demonstrates our understanding that God is abundantly generous, and our response is to do likewise. For some it may not make ‘sense’ to be giving away money when we face a shortfall, but the Christian faith often does not make sense to the world. It is very encouraging that the PCC have maintained this practice in a time of rising costs.

Mission, Outreach and Communication.

A weekly newsletter is emailed to 420 people via MailChimp, approximately 8 are delivered as hard copies and 30 are placed in the churches for collection. 150 copies of our parish magazine are printed each month, 100 of which are delivered to homes and businesses with the remainder available for sale at our churches. We are hugely grateful to our current magazine editor Ann Holden.

The newsletter and magazine are on-line on our A Church Near You pages, with additional links to them on the parish website. These keep parishioners and others informed of the important matters affecting our church and include articles that help develop faith, spirituality and understanding. Our website and ACNY are frequently visited and are a valuable means of reaching a wide audience.

The parish has benefitted from having a publicity and outreach worker. In particular we have been more effective at communicating our ethos and values to the wider community as well as advertising events.

Page 10 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

The work of two part-time Children and Families workers has continued to reap benefits. We offer several activities which support and develop relationships with families. These include a Baby Group, Toddler Group, Toasty Tuesdays, Supper Sundays (a half-termly session for families which seeks to be a gentle introduction to faith), Storytelling on Sundays and holiday activities. We estimate that this gives us contact with 200 people (children, parents, carers) each week and is building nurturing relationships.

We have started a new community social activity in the form of a monthly film club which is proving popular, entertaining and informative.

We continue to support the faith development of children and young people through Sunday Storytelling and Collective Worship in St Bridget’s Primary School. The Rector leads a half-termly session for staff from St Bridget’s school which supports spiritual development and well-being.

The St Bridget’s Centre enables a huge range of activities to take place, including the weekly ‘Wednesday Link Cafe’ which remains hugely popular. Children from the school attend the Link Café and help to serve refreshments. This intergenerational activity develops their confidence and social skills as well as bringing a great deal of joy! The Link Cafe also provides the opportunity to buy Fairtrade and eco-friendly items as well as a space for us to invite and hear from other organisations who offer support in the community.

The Parish Administrator is based in St Bridget’s Centre, and the centre also provides the setting for a preschool group on weekdays and for many other community groups to meet. The Centre also houses the West Kirby Museum.

A joint Summer Fair was again held between the school and church, which was very successful.

Ecumenical Relationships

The church continues to be an active member of West Kirby Churches Together. Meetings are typically attended by the Rector and our parish representative, John Smith. Activities during 2025 have included a united service at Riverway Church, a Holy week dramatization, provision of a book ‘It’s your Move’ for all primary school leavers in West Kirby, a pilgrimage to Hilbre Island, and carol singing outside a local supermarket.

Inclusive Church

The parish is a member of Inclusive Church and seeks to work hard to ensure that we actively welcome and serve everyone, regardless of ability, income, ethnicity, gender, gender identity, mental health or sexuality, including people who live with disability, learning disability, or neurodiversity. This is reflected in our use of inclusive language and in addressing issues which may affect accessibility. Our aim is to be a church which celebrates and affirms every person and does not discriminate. During the year we have provided information and literature which explains our position as a church, we flew the Pride flag for the month of June and advertised that we welcome the Prayers of Love and Faith for the blessing of a Civil

Page 11 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

Partnership which have been commended by Synod. We celebrated inclusive church on Sunday October 12[th] . Both churches are registered as Sight Loss Friendly, and we are registered with the Welcome Directory for prison leavers.

Eco-church

Both St Bridget’s and Caldy church are committed to caring for God’s earth in all areas of our lives, as a church community and as individuals. We provide the opportunity to buy eco-friendly cleaning products and give weekly tips for becoming more eco-friendly as individuals as well as a parish. During 2025 we took the decision to pay for the recycling of blister packs and are now regularly filling boxes for this purpose. We continue to work towards achieving a Gold Eco Church award for the whole parish. During 2025 we have further developed the lower churchyard at St Bridget’s to create wildflower meadows. We have planted some native fruit trees and have provided a natural pathway to improve access. We hope that we will soon see an increase in the number and diversity of wildflowers, insects, butterflies and birds. Caldy grounds have been much improved, and we have an excellent combination of paid gardeners and skilled volunteers.

An ethical church

We continue to strive to be as ethical as we can and to encourage our community to do the same. We include articles and information in our newsletter and magazine to help us achieve this. Our choice of charities which we support reflects our ethos, vision and values.

Deanery and Diocesan Synod

The Rector and a lay member of the church community are members of Diocesan Synod. Three ex officio members of the PCC, the lay member of Diocesan Synod and the Rector are members of Deanery Synod. This provides the PCC with an important link between the parish and the wider structures of the church. This year Deanery Synod has met 3 times and has focussed on children and youthwork, disability and the church, and the alleged ‘Quiet Revival’.

Volunteers

Volunteers play an essential part, as Church Officers, Foundation Governors of St Bridget's School, sidespersons and pastoral visitors, taking Communion to the sick and housebound, as musicians, choir and bell ringers, house group leaders, running the museum, Storytelling Service, Link Cafe and Fairtrade sales, supporting baby Group, Toddlers, Toasty Tuesdays, Supper Sundays; churchyard maintenance; contributing to worship and to the care and beautification of buildings and grounds, raising and managing money, managing St Bridget's Centre, producing the magazine, maintaining the website, organising the fair and social events, supporting the foodbank by delivering our donations to the warehouse, serving on

Page 12 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

various committees and much, much more. We have had new volunteers join us during 2025 from the wider community and now have 175 people in a volunteering role. As a church community we continue to find recruitment challenging as many people lead increasingly busy work lives which often continues into retirement. We have had to respond to this by looking at sustainable activities and projects and in some cases employing people to do jobs previously undertaken by volunteers.

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is, the new volunteers who have joined us and those who have continued in their faithful support.

PASTORAL MINISTRY AND ATTENDANCE AT WORSHIP 2025

The tables below show the service statistics which we provide for the diocese. The Diocese requests numbers for October as it is considered to be a fairly typical month.

During 2025 both churches were open daily as sacred spaces for private prayer and reflection.

The Clergy provided preparation and support to families who were bereaved and planning funerals, to the couples who were married and those who brought children for baptism. Visits were also made to people who were lonely or distressed. Clergy visited people in their homes and hospital when possible.

Pastoral Ministry (both Churches) 2025 2024
Baptisms 17 30
Confirmations 0 6
Admission to Communion 18 0
Weddings
including Dedication after Civil Marriage		 3 6
Funerals/Memorial Services in Church 21 19
Funerals at Crematorium 5 11
Burial of ashes 14 10

Attendance at Worship 2025

October figures required for national ‘Statistics of Mission’ returns.

The first four Sundays of October and the weekdays following (2024 figures are shown in brackets)

St Bridget’s Sunday
Adult		 Sunday
Child		 Weekday
Adult		 Weekday
Child
Week 1* 122 (166) 12(23) 18 (13) 0 (0)
Week 2 106 (87) 2 (12) 14 (16) 0 (0)
Week 3** 88 (128) 12 (34) 17 (15) 0 (0)
Week 4*** 102 (126) 5 (25) 81 (17) 0 (0)
Caldy Sunday
Adult		 Sunday
Child		 Weekday
Adult		 Weekday
Child
Week 1 11 (0) 37(0) 9 (7) 0 (0)
Week 2 23 (16) 0 (0) 7(5) 0(3)

Page 13 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

Week 3 17 (15) 0 (0) 9 (5) 0 (0)
Week 4 31 (24) 0 (3) 5 (6) 1 (0)

* In 2024, a large number attended a Sunday baptism (58 in total)

**In 2024, this was all together worship Sunday

*** 2024, 2 Sunday baptisms

Easter and Christmas attendances

Attendance figures are adults and children combined. Figures do not include Christmas and Easter Week House Communions. Overall there is an increase in attendance.

St Bridget’s Caldy Total
Easter Day communicants 229 (193) 26 (40) 255 (233)
Easter Day attendance 247 (252) 27 (43) 274 (295)
Christmas communicants 195 (212) 27 (15) 222 (227)
Christmas attendance* *685 (785) **42 (188) 727 (973)

2025 St Bridget’s Christmas attendance figure is for services on Christmas eve and Christmas Day only. Additional to this figure, 781 people attended special Advent services, and 1994 children attended school services* in Advent.

** 2025 Additional to this figure at Caldy church, which is for Christmas Eve and Christmas Day only, 313 people attended special services for Advent.

FINANCIAL REVIEW

Total incoming resources in 2025 were £270,682 (2024 £269,555). Congregational giving and donations amounted to £138,605 (2024 £131,292). Gift Aid recovered from HMRC was £33,536 (2024 £31,620). Fees for weddings and funerals provided a nett income of £7,871 (2024 £6,429).

Interest on cash held in current and deposit accounts amounted to £4,409. The valuation of investments held during the year decreased by £726 as a result of negative stock market movements.

Expenditure in the year was £299,216 (2024 £261,174). The main expenditure during the year was again the Parish share of £99,777 (2024 £96,871). The other main reasons for increased expenditure were the major restoration work on the organ at St Bridget’s Church (ongoing into 2026), and the replacement of the boiler in St Bridget’s Centre. Staff costs increased to meet our obligation as a good employer following the Living Wage Foundation recommendations.

Overall, the Parish made a loss of close to £30,000 in 2025. Much of this is due to the spending on St Bridget’s organ, using funds donated in previous years, and the replacement of the St Bridget’s Centre boiler, which had been anticipated. Standing orders remain the main source of regular income at both

Page 14 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

churches, allowing income to be largely predictable and enabling cash flow to be managed. During 2025, the Parish also started to use the Parish Giving Scheme, with most donors signing up for inflation-related giving in future years. Overall, donations increased by around 5%, assisted by the three card machines now in use and by on-line giving. Although pleasing, this scarcely kept pace with increased costs.

We were once again able to pay our Parish Share to the Diocese of Chester in full, thus supporting the central functions of the Diocese (including our Rector’s stipend) and other parishes in greater need than ourselves. St Bridget’s Centre runs at close to full capacity, with a wide range of regular users, though always with some turnover of groups leaving and others arriving. The Centre continued to cover its normal running costs through fees, though with reduced reserves by year-end due to the replacement of the boiler. Parish finances are managed by a team of volunteers, who continue to work closely together, complementing each other’s skills and interests. The Parish’s overall financial position does not give cause for immediate concern, but efforts to increase regular giving will be ongoing, to safeguard the long-term sustainability of our very active ministry and outreach, and to allow us to undertake several projects in the coming years.

RISK MANAGEMENT

The principal risks associated with the activities of the charity are the sustainability of giving from the congregations at St Bridget’s and Caldy churches, as these amount to a significant proportion of the income of the Parish. New methods of giving, through making on-line and contactless payment facilities available, have been developed successfully. A focus on regular giving was undertaken in 2025, with a leaflet distributed to every household in the Parish. Although the response to the latter is hard to quantify, there was some immediate financial giving and a feeling that several people responded by attending services and other activities.

The PCC continue to manage the risk of diminishing reserves, remaining confident that reserves are sufficient to meet any likely demands.

Budget forecasts for the main activities of the charity for 2026 have been created, though these can never be more than reasonable projections. An overall deficit is anticipated, mainly due to the completion of planned projects.

RESERVES POLICY

In January 2026, the PCC revised the Reserves Policy adopted in November 2023, to read:

The PCC will seek to maintain free reserves (funds not restricted or designated for future commitments) sufficient to meet six months of essential running costs (which include Parish Share, staffing costs, utilities, insurance, worship materials, maintenance of buildings and grounds, office and rector/rectory costs). This is equivalent to £100,000 per six-month period.

Page 15 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

STATEMENT OF TRUSTEES RESPONSIBILITIES

The Trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial period that give a true and fair view of the state of affairs of the charity and of its income and expenditure for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial accounts comply with the Charities Act 2011, the accounting policies set out in note 1 to the financial statements and 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) Update Bulletin 1 (effective 1 January 2019), and the applicable Charities (Accounts and Reports) Regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 16 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) For the Year Ended 31 December 2025

I report on the accounts for the year ended 31 December 2025 set out on pages 18-26.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is required.

It is my responsibility to:

Basis of the independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in 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:

  2. a. to keep accounting records in accordance with section 130 of the Charities Act; and

b. to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

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

Page 17 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY TRUSTEES’ ANNUAL REPORT for the year ended 31 December 2025

Note
INCOMING RESOURCES
Incoming & endowments from:		 2025
Unrestricted
funds
£		 2025
Restricted
funds
£		 2025
2024
Total
Total
funds
funds
£
£
Donations and legacies
2		 179,364 1,680 181,044
191,326
Charitable activities
3		 59,513 - 59,513
51,017
Other trading activities
4		 25,716 - 25,716
22,656
Investments
5
Total income
RESOURCES EXPENDED
Raising funds
6
Charitable activities
6
Total expenditure
Net income / (expenditure) for the year
before investment gains/(losses)
Net gains/(losses) on investments
9
Net income / (expenditure) for the year
before transfers
Transfer between funds
Net income / (expenditure) for the year
RECONCILIATION OF FUNDS
Total funds brought forward
13
TOTAL FUNDS CARRIED FORWARD		 4,291
268,884
1,972
297,244
299,216
(30,332)
(726)
(31,058)
-
(31,058)
1,227,369
1,196,311		 118
1,798
-
-
-
1,798
-
1,798
-
1,798
8,186
9,984		 4,409
4,556
270,682
269,555
1,972
1,842
297,244
259,332
299,216
261,174
(28,534)
8,381
(726)
1,804
(29,260)
10,185
-
-
(29,260)
10,185
1,235,555
1,225,370
1,206,295
1,235,555

There are no recognised gains or losses other than the net movement in funds for the above two financial years. All incoming resources and resources expended derive from continuing activities.

The notes form part of these financial statements

Page 18 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY BALANCE SHEET at 31 December 2025 Registration Number: 1131379

Note
FIXED ASSETS
Tangible assets
8
Investments
9
CURRENT ASSETS
Debtors & prepayments
10
Cash at bank and in hand
11
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2025
Unrestricted
funds
£
1,013,007
36,534
1,049,541
-
147,805
147,805
(1,035)
146,770
1,196,311		 2025
Restricted
funds
£
-
-
-
-
9,984
9,984
-
9,984
9,984		 2025
Total
funds
£
1,013,007
36,534
1,049,541
-
157,789
157,789
(1,035)
156,754
1,206,295
1,196,311
9,984
1,206,295		 2024
Total
funds
£
1,013,007
37,260
1,050,267
-
186,280
186,280
(992)
185,288
1,235,555
1,227,369
8,186
1,235,555

Page 19 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 December 2025

1. ACCOUNTING POLICIES

Accounting convention

The PCC is a Public Benefit Entity under FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC’s, and with the Regulations’ “true and fair view” provisions and ‘Accounting and Reporting by Charities: Statement of Recommended Practice for Charities’ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (2019). The charity has taken advantage of the disclosure exemption in preparing these financial statements, as permitted by FRS 102, the requirements of Section 7 Statement of Cash Flows .

The accounts have been prepared under the historical cost convention, except for Listed Investments which are included in the Balance Sheet at market value.

The accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £.

Going Concern

At the time of approving the accounts, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Income

Incoming recognition

All incoming resources are included on the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

Grants and Donations

Grants and donations are only included in the SoFA when the Charity has unconditional entitlement to the resource.

Tax reclaims on donations and gifts

Tax reclaims under Gift Aid are recognised when received.

Contractual Income and Performance Related Grants

This is only included in the SoFA once the related goods or services have been delivered.

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable.

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure.

Page 20 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2025

Investment assets

Investments are shown at market value.

Fixed assets

Consecrated Land and Buildings and Moveable Church Furnishings

Consecrated and beneficed property is excluded from the financial statements in accordance with s.10(2)a of the Charities Act 2011.

No value is placed on moveable 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 and or beneficed buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities.

Other Fixed Assets

Other land and buildings held on behalf of the PCC for its own purpose are valued at cost. The land and buildings have not been depreciated as it is felt by the trustees that the annual depreciation charge and the accumulated depreciation are immaterial to the financial statements, due to the assets having a very long remaining useful life. The trustees consider an impairment review on an annual basis.

The Church Hall (Caldy) as a functional asset has not been assigned any value. The Church Centre (St Bridget’s) has been valued as shown in the accounts. The Parish house is included at cost. Any expenditure on maintenance or improvement is written off as incurred. Individual items of equipment are written off as incurred.

Taxation

The charity is exempt from tax on its charitable activities and is not registered for VAT. As a registered charity, it benefits from rates relief.

Fund accounting

Unrestricted funds - can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds - can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Page 21 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2025

Note
2
Donations and legacies		 2025
Unrestricted
£		 2025
Restricted
£		 2025
2024
Total
Total
£
£
Donations 125,872 1,680 127,552
122,539
Gift Aid
Collections
Sundry
Legacies
Donations & Appeals - Organ
3
Charitable activities
Church Centre Lettings
Hall Lettings
Museum
Friends of St Bridgets
Magazine Advertising
Magazine Sales
Fees
Grants
4
Other trading activities		 33,536
10,616
437
6,000
2,903
179,364
£
36,094
1,165
588
-
1,430
845
7,871
11,520
59,513
£		 -
-
-
-
-
1,680
£
-
-
-
-
-
-
-
-
-
£		 33,536
31,620
10,616
7,910
437
843
6,000
4,500
2,903
23,914
181,044
191,326
£
£
36,094
35,564
1,165
1,210
588
2,973
-
10
1,430
1,705
845
636
7,871
6,429
11,520
2,490
59,513
51,017
£
£
Summer Fair 5,691 - 5,691
4,285
Other Activities
House rent
Solar Panels
5
Investments
Bank interest		 1,333
14,250
4,442
25,716
£
4,291
4,291		 -
-
-
-
£
118
118		 1,333
-
14,250
14,700
4,442
3,671
25,716
22,656
£
£
4,409
4,556
4,409
4,556

Page 22 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2025

Note
6
Resources Expended
Raising funds
Summer fair & festival
Other fundraising costs
Charitable activities
Parish share
Rector & rectory expenses
Parish house
Curate & ordinand expenses
Church
Churchyard
Organ restoration - St Bridgets
Organ restoration - Caldy
Parish magazine
Training & mission
Children & families work
Publicity & outreach worker
Centre
Hall
Parish Office
Charitable giving
Independent examiner's fees
Bank charges
Payroll charges
Sundries		 Note
6
Resources Expended
Raising funds
Summer fair & festival
Other fundraising costs
Charitable activities
Parish share
Rector & rectory expenses
Parish house
Curate & ordinand expenses
Church
Churchyard
Organ restoration - St Bridgets
Organ restoration - Caldy
Parish magazine
Training & mission
Children & families work
Publicity & outreach worker
Centre
Hall
Parish Office
Charitable giving
Independent examiner's fees
Bank charges
Payroll charges
Sundries		 2025
Unrestricted
£
1,019
953
1,972
99,777
6,148
728
580
36,807
9,665
33,210
1,920
1,287
2,614
19,367
2,599
44,511
2,781
23,393
10,500
725
-
501
131		 2025
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2025
Total
£
1,019
953
1,972
99,777
6,148
728
580
36,807
9,665
33,210
1,920
1,287
2,614
19,367
2,599
44,511
2,781
23,393
10,500
725
-
501
131
297,244		 2024
Total
£
931
911
1,842
96,871
5,914
1,270
-
55,505
5,116
-
1,404
2,780
18,181
825
34,044
2,912
22,073
10,816
725
267
629
-
259,332
297,244
2025 2024
7 Staff Costs & Employees
- included in Charitable Activities above		 £ £
Wages and salaries
Pension costs
Social security costs		 59,753
713
-
60,466		 54,638
420
-
55,058
No employee earned £60,000 or more during the year (nor the previous year)
The average headcount during the year was : 2025 2024
Charitable activities 6 6
6
6

Page 23 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2025

Note

8 Fixed Assets

Cost
At 1 January 2025
Disposals
Additions
At 31 December 2025
Depreciation
At 1 January 2025
On Disposals
Charge for year
At 31 December 2025
Net Book Value
At 31 December 2025
At 31 December 2024		 Land and
Buildings
£
1,013,007
-
-
1,013,007
-
-
-
-
1,013,007
1,013,007		 Total
£
1,013,007
-
-
1,013,007
-
-
-
-
1,013,007
1,013,007

The Land and Buildings is the church centre building at £675,000 and parish house purchased cost £338,007.

Page 24 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2025

Note
9
Fixed asset investments at market value
At 1 January 2025
Additions in the year at cost
Disposals at market value
Change in value in the year Gain/(Loss)
At 31 December 2025
10
Debtors and prepayments
Debtors and prepayments
11
Cash at bank and in hand
Current Account
Deposit Account
12
Creditors : amounts falling due within one year
Accruals		 2025
£
37,260
-
-
(726)
36,534
2025
£
-
-
2025
£
31,617
126,172
157,789
2025
£
1,035
1,035		 2024
£
35,456
-
-
1,804
37,260
2024
£
-
-
2024
£
49,417
136,863
186,280
2024
£
992
992

Page 25 of 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WEST KIRBY NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the Year Ended 31 December 2025

Note
13
Movement in Funds
Balance at
31 December
2024
Unrestricted Funds
£
General Fund
1,227,369		 Note
13
Movement in Funds
Balance at
31 December
2024
Unrestricted Funds
£
General Fund
1,227,369		 Incoming
Resources
£
268,884		 Balance at
Resources
Gains &
Transfers
31 December
Expended
(Losses)
In /(Out)
2025
on Investments
£
£
£
£
(299,216)
(726)
1,196,311		 Balance at
Resources
Gains &
Transfers
31 December
Expended
(Losses)
In /(Out)
2025
on Investments
£
£
£
£
(299,216)
(726)
1,196,311		 Balance at
Resources
Gains &
Transfers
31 December
Expended
(Losses)
In /(Out)
2025
on Investments
£
£
£
£
(299,216)
(726)
1,196,311		 Balance at
Resources
Gains &
Transfers
31 December
Expended
(Losses)
In /(Out)
2025
on Investments
£
£
£
£
(299,216)
(726)
1,196,311
1,227,369 268,884 (299,216) (726) - 1,196,311
Restricted Funds
Enhancement
Total Funds		 8,186
8,186
1,235,555		 1,798
1,798
270,682		 -
(299,216)		 -
-
(726)		 -
-		 9,984
9,984
1,206,295

14 Trustees' Remuneration and Benefits

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

15 Trustees' Expenses

During the year 1 trustee (2024 1 trustee) was reimbursed for out-of-pocket travel and telephone expenses incurred by the trustees and paid to third parties. The total sum paid in the year was £738 (2024 £428).

16 Capital Commitments

The charity had no capital commitments at 31 December 2025 (2024: £nil) which were authorised by the trustees but not contracted for.

Page 26 of 26