Parochial Church Councll of St Ambrose. Leyland Statement of Financial A¢tfvities Fortheyear tnding 31 De¢ember2025 U*restrktd Restrkted Funds Funds TOTAL FUNDS 2025 2024 Note INCOMING RESOURCES Incorning resources from donors 21a) 67.934 67,934 67.563 Other voluntary incoming resources 21b) 5.057 5,057 19,609 Incomin8 resources from operating attivr(ies to further the Council's objects 2{cl 63,(KJ2 63,002 61.927 to generate funds 21d) 7,329 7,329 4,570 ncome from investment 21è1 2,320 2,320 1,905 TOTAL INCOME AND ENDOWMENTS 140,585 5.057 145 641 155.574 EXPENDuRE Donèttons 31al 475 475 600 Grant5 4b} Activities dirertly relating to the work ofthechurch 3(cl 134.457 3,502 137,959 133.023 Chufch man88ement and administration 31d) S539 55.839 47,419 Architects and planning fee5.Buildin8 Ry.& Inspection Fees 31el 943 943 TOTAL EXPENDITURE 191,714 3.502 195,216 181,042 NET INCQMEIIEXPENSESI 151.1291 1,555 149.5741 125,4681 GAINS AND L0$5ES ON 114VESTMEpirs 11,9691 11,9691 1,102 NEf MOVEMENT IN FUNDS 153.0981 1,555 151.5431 124,3661 TRANSFER 8EfwEEN FUND5 BALANCES BROUGHT FORWARO AT I JANUARY2025 416.¢YM 11,719 427 723 443,117 BALANCES CARRIED FORWARD AT310ECEMBEft 2025 376.180 418,751 The notes on eS 3 to 7 forni part ofthe5e COUnts
Parochial Church Council of St Ambrw, ieylaThl Balance Sheet at 31 December 2025 Note 2025 2024 FIXEO ASSErs Tanglble fixed assets 303.098 309.569 Investment assets 47,272 49,241 350.371 358.810 CURRENT ASSETS Debtors 15,868 16.919 Short term deposits 1,332 3.159 Cash at bank and in hand 21,637 53,634 38.837 73,712 LIABILITIES: AMOUNTS FALUNG DUE wmiiN ONE YEAR 13,028 4.799 NEf CURRENT ASSETS 25,809 68,913 ASSETS 376,180 427.723 FUNDS Unrestricted 362.906 416,004 ReStcted 13.274 11,719 376,180 427,723 Approved by the Parochial Church Council on the 22nd March 2026 and signed on its behalf by the Vlcar- Slgned.. Rev Poul Robinson Date- The note5 on pages 3 to 7 form part of these accounts
Parochial Church Councll of St Ambrose. Leyland Notes to the Financial Statements For the year endlng 31 Dec•nber 2025 ACCOUNTING POUCIES The financial statements have bèen prepared under the thurch Accounting Regulations 2(6 in accordance with the applicable accounting standards and the curfent Statement of RKommended Practice Accounting and Reportir78 by Charittes ISORPIFRSSEII. The financial statements have been prepared under the historical cost convention expt for the valuation of investment assets, which are shown at market value. Funds General funds represent the fvnd5 of the PCC that are not subject to any resErictions regardin8 their use and ère available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also vnrestricted. All the fund5 of the PCC. whether held in Church or Halls for All Accounts are to be used for either, at the discretion of the PCC. The accounts include all transathion5. assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body or those that are informal Bathering5 of church members. Income ondEndowments Voluntary Income and ¢apltal source5 Collections are recognised when reiVed by or on behalf of the PCC Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donètions is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and an inflow of economic benefit to the PCC is probable. Funds raised by Fund Raising Events are accounted for8ross. Salès of books and magazines from the church b(x)kstrll are accounted for gross. Other Income Rental income from the letting of churth PfemÉses is renised when the rental is due. Income from investments Dividend5 are accounted lor when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income Is recognised in the same accounting year. Galns and losses on Investments Realised gains and10sse5 are recognised when investments are sold. Unrealised gains or losses are accounteil for on revaluation of investments at 31 December.
Parochial Churth Council of St Ambrose. LeylarKI Notes to the Flnantial Statements (continued) For the year endln8 31 DecembÈr2025 Expendtture Grants Grants and donations are accounte(I for when paid over. or as soon as an OLtfflow of economic benefit is probable. Acttvities dlrertty rnlatingto the work ofthe thw¢h The diocesan parish share is accounted for when paid. Any parish Sha unpaid at 31 December is not provided for in these attounts. Parish Share due for 2025 has been paid in full. Fthed ossets Consecrated property and moyable thur¢h I¥shI Consecrated and beneficed property of any kind is exduded from the accounts by s.1012llal and Icl of the Charities Act 2011. Movable church furnishin8s held by the Vicar and Churchwardens on special trust for the PCC. and which require 3 faculty for disposal. are accounted as inalienable property unless consecrated. They are listed in the church's Inventory which tan be insperted lat any reasonable timel. For inalienable property acquired prior to 212 there is insufficient C05t information available and therefore such aets are not valued in the accounts. Items acquired sintr I january 2004 have been c3pitslised and depreciated in the accounts over thetr currently anticipated useful economic life on a straight-linè basis. All expenditure incurred In the year on consecrated or beneficed buildings, individual items Ltnder £I.OCX) or on the rèpair of mvable thvrch furnishin85 acquired before l January 2004 is written off. Oulldlnt Improvements Expenditure, of a capitsl nature. incufred on building improvements/extensions to the church ha115 have been capitslised at cost. net of vaL and are depreuated on a straTrght-line basis over 25 years. Othèrfixtures. ffttlw and offKe equ01)ent Equlpment used within the church premises is depreciated on è straht-lIne basis over 4 years. Individual items of equipment with a purchase price of £1.0 or less are written off when the asset 15 acquired. ImiÈstments Investments are valued at market walue at 31 December. Current asséts Amounts owirt8 to the PCC at 31 Detember in respect of fees. rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short-term deposits include cash held on deposit wlth the CBF Church of England Funds.
Notes to the Flnanclal 5taternerrts {IiMrtInj For the year endlni 31 Detember 2025 INCOME ANO ENDOWMEiirs Unresbicted Restrirted TOTAL FUNDS Funds Fund5 2025 2024 21al Incoming resources from donors Planned giving.. Stewardship donatiOfLS Income tax recoverable Collections lopen platel at all 5errice5 Sundry donations 48.149 13.016 3,296 3,473 67.934 48,149 13.016 3,296 3,473 67,934 48,342 13,016 2,991 3.214 67.563 21bl Other voluntsry incoming resourcÈs Donations. appeals, etc Legacies 5,057 5.057 19.609 5,057 5.057 19,609 Income from opeiating activbknes: to further the Cou11,5 objecrs Church hall lettings etr Fees .041 2.961 63,LK>2 60,041 2,961 63.002 58,726 3.201 61,927 21 d I Income from operatin8 actlvfjknes= to generate fvnds Magazines Flower Fund Fetes,bazaar5. Other fvnd-raisin8 everrts 822 1,315 2,192 4,329 822 1.315 5.192 7.329 863 1,220 2,487 4,570 3,0 21 el Income from investment Dividends and interest including any reclaimable tax and revaluation of asset5 2.320 2.320 1,905 TOTAL INCOME AND ENDOI•IMENTS 137,585 8,057 145.641 155.574
Parochlal Churth Coundl ofStAmbrose. Notestothe Flnandal Statementsl£ontlnwl) FOrtheyeaie1nB3l Dttember1025 EXPEIIDThURE ihre5tr1cd Resirkted TOTAI FUNDS Is 21)24 Donaiions Otr thwK)r 475 475 Grants Home missic•)sand DthprthLth sles Artivities threctty retstin8tothe workof the Churth Mtni51ry'. diocesan quota and parish 5h4re clereXpenSeS parsonage htyJse Éweftd5LuTe Church-ruTrning expenses Church maintenèn Expendituieon parith magazl Vpkeep of churchyafd Ftsnd- Rai5ipg Costs Churth HBII runnin8 Church Flall MaintenarKe Organists fees 43AIB L198 3.674 43.418 1,198 3,674 4.661 19,452 48,WZ 1,468 3,580 3,434 5.610 31S 17.769 L540 137 26.709 L540 137 26,709 34,810 2,160 137,959 3CiI 20.674 46,230 1,325 133,023 L504 2,3EIJ 134,457 3,502 ChuTch mana8emeThtanO admrni5trion Adminlstration.. DepreciatioTr Prfntlng aNJ sktthery OtheTPAlmin Costs 4L620 1,179 13,040 SS,839 41,620 1.179 13,040 55,839 40,149 1,365 5,905 47,419 Projectcosts ildlng ReguK)n5 and InspErtiw Feett Archttettsand planTringfee5 943 943 TOTAL EXPEPlOl1nE 191.714 3,50Z 195.216 I81.? STAFF cosrs Wages and salaries11 EmpWI Social 5ewrity costs 20.067 20,C67 18,728 20.(67 20.067 18.728 Durin8thpwarthe fdkwin8aftv)uniswereK1t0pCc member5: Treasurer £33([2014 É330)1 OrnIst £23601?W4 F132$1 Vicar £11981202d £14681 TANGIBLE NXED ASSEts Builthng fuEures (hurth Impro¥t & fftriw eqtsIpmt RenovatSon Total Net book value- at tstjanuary 2025 Addition5 In the year Depreo8tron- charge fortheyear Nel book value- at 3tst [ernr 21)25 9&470 35,19) 10.761 12 859 161.532 309.569 35.150 141,620 103,098 11.1241 31443 19,736 147.796 114VEsTmEP A55EfS Movefflents inthe year.. Market value- 1Janry2025 Add10Th$/(DIspG$81sI durin8theyear 14et profiVI10551 OTr annual revaluaiion Marketvalve-31 December 2025 49.241 11,9691 47,272 HoldSn8Sat31 Oecefflber 2025.. 2129.53 Sha kn (FChlythof En8knJ In¥esiment Fund
P•ro¢hial Church Coun¢ll of St Ambrose, Ltyland Notes to the Financlal Statements Icontlnuedl For the year ending 31 December 2025 DEtrfoRS 2025 2024 Income tax recoverable Prepayments Other debtor5 9.5LK) 1,586 4,782 15,868 9,400 1,542 5,977 16,919 UA81UTIES: AMoup¥fs FAWNG DUE WtrHIN ONE YEAII 2025 2024 other creditors 13.028 4,799 ANALYSIS OF NET ASSETS BEtWEEN FUNDS Unrestrlcted Restrided Funds Funds Total Funds Tangible fixed assets Investment assets Current assets Current liabilities 303.098 47,272 38.837 113,0281 303.098 47,272 38,837 113,0281 Net assets at 31st December 2025 376,180 376,180 io MOVEMENTSIN FUNDS Atljan Transfer Inwning resources Outgolng At 31 Dec rèsources 2025 Unrestricted fvnd- General fvnd 416,1J 138.616 191,714 362,906 Restrirted funds- St Ambrose Halls For All Memorial Fund 1.504 1.998 11.719 3,553 13,274 427,723 143.673 195,216 376,180
Independent Examlner's Report to the membersltruslees of St Ambrose Church Wand Parochlal Church Councll I report on the accounts for the year ended 3tst December 2025 whlth are set out on pages I to 7. Respectl¥e responsibilities of theTrustees ond Independert Examiner The charitvs trustee5 COnder that an audit bs not required for this year under settion 144121 of the Charitie5 Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to • Èxamine the accounts under settion 145 of the 2011 Act- . follow the procedures laid down in the General Dirertions given by the Charity Commissioners sertion 14515llbl of the 2011 Act: and ' state whether particular matters have come to my attention. Basls of Independent Examlner's Ststement My examination was carried out in accordan with the General Directions Blven by the Charity Commission. An examinatlon in¢lude5 a review of the accounting record5 kept by the charity and a comparison of the accounts presented with those recofds. It also indudes consideration of any unusual item5 or disclosures in the accounts. and seeking explanations from the management committee concernin8 any such matters. The protedure5 undertaken do not provide all the evidence that would be required in a full audiL and consequently I do not expres5 ars audit opinion on the accounts. Independent Examiner's Statement In connection with my examination, no matters have come to my attention l. which give me reasonable cause to believe that in any material respect the requirements to keep accountin8 records in accordan with s.130 of the 2011 or . to prepare accounts which accord with these accounting records 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 reacheil. Paul Latham 5 Thistle Close Chorlev Lancashirè PR6 OEZ SFgned........... Dated.........