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
EXPEND￿uRE
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)
S5￿39
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
ReSt￿cted
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 ex￿pt 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 re￿iVed 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 re￿nised 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 2￿12 there is insufficient C05t information available and therefore such
a￿ets 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 equ0￿1)ent
Equlpment used within the church premises is depreciated on è stra￿ht-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 {IiMrtIn￿j
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 Cou￿11,5 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)
FOrtheyeaie￿1nB3l Dttember1025
EXPEIIDThURE
ihre5tr1c*d Resirkted TOTAI FUNDS
Is
21)24
Donaiions
Ot￿r thwK)r
475
475
Grants
Home missic•)sand DthprthLth s￿￿les
Artivities threctty retstin8tothe workof the Churth
Mtni51ry'. diocesan quota and parish 5h4re
cler￿eXpenSeS
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 admrni5tr*ion
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 Regu￿K)n5 and InspErtiw Fe￿ett
Archttettsand planTringfee5
943
943
TOTAL EXPEPlO￿l1nE
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)uniswere￿K1t0pCc member5:
Treasurer £33(￿[2014 É330)1
Or￿nIst £23601?W4 F132$1
Vicar £11981202d £14681
TANGIBLE NXED ASSEts
Builthng fuEures
(hurth
Impro¥￿￿t & fftriw eqtsIpm￿t RenovatSon
Total
Net book value- at tstjanuary 2025
Addition5 In the year
Depreo8tron- charge fortheyear
Nel book value- at 3tst [￿ern￿r 21)25
9&470
35,19)
10.761
12
859
161.532
309.569
35.150
141,620
103,098
11.1241
31443
19,736
147.796
114VEsTmEP￿ A55EfS
Movefflents inthe year..
Market value- 1Jan￿ry2025
Add￿10Th$/(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 COn￿der 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.........