CHAIUTY REGISTRATION NUMBER 1131688
THE PAROCHL4L CHURCH COUNCIL
OF THE ECCLEI SIASTICAL PARISH OF
CHRIST CHURCH IJMTrLIiLEY
FINANCIAL sfATEMENTS FOR
THEI YEAR EfqDEI D 31 DECE4 MBER 2025
Sempa5 ActoulltaDts Lilljited
Cliarterrd A¢Lountants
15 Sherbrooke Close. Sale, Cheshiye, Englalld. M33 %SZ

THLI PAROCHIAL CHURCII COUNCIL OF THE ECCLESIASTICAL PARISH OF
CHRIST CHURCH TKMPEI RLEY
FINANCILL STATEMEI NTS FOR
THE YEAR ENDED 31 DECEtVlllER 2025
CONTENTS
Page
Anuy&l Rtport olth¢ Parorlilal Cliui'¢b Conlltll
IndepcRdentE59mRne￿S Report
stateththl of Fi112uci81 AcIl￿tt¢S
Balance S&¢el
Nolt5 to tbt Aitounts
JO-J8

THE PAROCHIAL CHURCH COUNCtL OF TH[ ECCLESIASTICAL PAIUSH OF CHRIST
CHURCH RLEV
Repoi.t for 2025
INtrOd￿ctIO
Tlie purpose of Timpei'ley PCC is to work with the incLunb¢nt and ItLell' assistant clergy ill promoling the Gospcl
thi￿lighOUt thc P￿.1￿h r)f Tinipei'ley. The Jnessage is pro￿01ed Ihrougb outreach, woiship, pastoral woA(, Jtsd
f¢llows1iip and by ¢o-op¢ralion with oih¢r Chiisiian churches ai?d groups [13 ihe area.
2025 was an ev¢nttikl year foi. our parisli. Our oi'diiiai)d Cai'ol left u5 to be oi'daiiird dea¢on at Che%ter Catliedrdl. Tlie
work with scllools coniinued with Irgul&r a5%etDblics ID ttu'ce schools atid talks by the vicar to bigh scbool SIL￿entS. It
was very pleasing to nore the attendance of cliildren ftiid their parcnts at the wonderful carol collceiys held at Chkist
Chw"cli foi. Wellis]gtokn, Brooxnwood and Cloverlea sefyools.
We were veiy s&d to lose nieiiib¢rs of the ehurcli in 2025 includiiig olli. sacTlStall, P&uline Liiiiiey. a faiiliful disciple of
Cknythst and of tbe parish, also MaviE Rya￿, Palltine Cottrell, Bill Edisbury. BeLyI 141]mpl]ries and Jokn Ross.
The patisb took part it] slleccssful pilgrimages to L2dycwcll Sknine ill Ianca5hiie alld to Walsingbajn sbrine it) Norfolk.
The social lifr of ihE pdl.ibli lias colllinued with tsuiknerous successful and uijoyable events for fuildra1s￿g and
fellowship. AL the eiid Df 2025 tbErc were positive sigos olyowigtt people enquiiilig aboul failb &iid alleh(lillg Ye￿lar
woi"sbip* pai"t ot wbat is beitsg dcscribed as the'quict reviv31.' We aTe grateful to everyonc who works tir¢lcssly to Jnake
the pa¥isli t]ourislTr in so 1)]any ways.
Cliurch LocAtloll5:
Holy CY055,. P8rk Roa(L Timperlcy, Cbeshire, WA15 6QG - Christ Chur¢h.. Thorley Lane, Tinjperley, Thtshire,
WAIS 7AW
PCC Mel￿berShIp.
Meoibers of the PCC ar¢ eitbei. eJL officio or el¢¢ted by the Anllual P￿.0¢bla1 Church Meeting (APCM) in accordallc¢
Ivitli Church Rcprcselltatioll R￿les. Th¢r¢ are also represetttaiives oli both the Diocesan Syi)od and Bowdoii Deanery
Syllod.
Duijng tlie year. thc followti)g sctved as meinber51trustecs of tbc PCC..
Tlie Vi¢ai':
Revd. Fatber StEpli¢i) Duiito
Curate..
Revd. Faiher Tom Ru5toii
Cliurcl)waTdens'.
Stcplitii Taylor, Lind8 Goodcl)ild*
Honorajy Secrethry.,
Gil] B￿p]I]
Honoraiy Ti'¢asur¢r=
T1￿ Bw'low
Safegll2Yding OIYicei'.
D￿Llery Synod..
Aileeii mo￿1 (part ycar) Kathy Mafat (part ycar)
Margaj'et ThomasoD (palt yearl, FIEda Muiphy (part year) Rouba Bui&tr (parl year)
Elected Mttjnbers.. Judiil) Giles (part yEai'), Groos, caroly￿ TuiTer (part year), Lyone Aves (part yeai.) Elsse
m£￿[abO11 N(atibew Clewes (part year). Bill Ed55bury (Vail yeatl Joan Cauutin (part yeai")
4also a Dcancry Syiiod I￿eMbe1.
st2Trding Comwitlce..
Tiiis ¢ottunittee has legal powers to tsaI￿act the business of the PCC behveeii tneetiiJg5, subject to any directi￿lS give
by Ib¢ PCC.
Page

THE PAROCHIAL CIIURCH COUNCIL OF THE EI CCLESIASTICAL PARISH OF CHRIST
CHUIiCH TIMPERLEY
Report roi. 2U25
judep￿dellt Ei xgmlners:
SeuLpas A¢coulllaThts Ltd, CIMieTed A¢counlant5, 15 Shu'bi'ookt Closc. Sale, Cheshire. En¥lDnd, M33 5SZ.
Ballkers:
Baielays BaiTrk plc, Livei"pool aBd
CCLA Investnettt MaDager5 Li￿￿ted, (Rtgistered Office) Oue Angel Laue. London, EC4R 3AB
CoYrE5yDThdence Address
All ctsrrcspondence relating to the FinaoLiaS SiatemeDts sliould b¢ addrs5sed to Tllll Barlow, 8 Thotley Lan
Timperley. AILiinchaTh, CIIc511iie. WAI 5 7AZ.
Inve5t￿ttst PolTCi¢5 & Re5ervts
RestYi¢ted reserves are held Éli aGcordance willi the ternis undei. Ivbi¢h they are giveii 10 thc PCC and likewise llscd
a¥coEdillgly to fillthttK the woi'k of tkne PCC. The level of rB5tt"Ected 16seLVe8 held by the PCC at ally ot)B time is in
accordallce with the ChariLie8 ACL 2011. as am¢iided by the Charities Act 2022 8nd will vary bclwe¢ii the dales of Ihe
tsptctjve Fiiiallcial Si&temeJits through Ibe applicaiion of th¢ dgDor U￿tri1¢t10￿S alld th¢ iequiremenls of the PCC.
Wididyawals fro￿ the reserves ￿.8 authoi'ised by at least two aut]101'ssed oftjcei's olllie PCC alld all fi]ttds pass ikn.oug
the PCC curreDt accothit foi. 811 expeiiditure.
Tl)e iiiv¢stmenLpoliLy (Trfth¢ PCC is lo maximise Iheselurll oi) tbe fu￿dS held, whilst maijjlaillillg instant access to fuud5
and accrui￿g 5n1i￿l￿dl rjsk. ljitei.est r&tes oll tui)ds have started to ieduce tliiough 2025. Thr avtrag¢ r2tc8"ciJjoycd" hy
the PCC fullds ott deposit were CÉLca 40/ll over thc 12 Jnottth.8 to 31 December 2025. 5°/9 2024.
Utllrstri¢t¢d res¢ives ar¢ held utsdeJ'llo specific terftty other than to further the woi'k of thc PCC aDd to meet the wO￿l￿g
cai)ital requii"Etn¢iits of the PCC. As p2rt of the ba￿[1118 relatioiighip the PCC have *greed to maintain at least £7,500
(£5,000 - 2024) at ￿lY oue tiLLe in tbe cwi'ent ac¢outsi with Barcl8ys Bank plc lo avoid bank ￿barg￿. ThE SaiTJe
invcsimenl poSi¢y 19 applicable to Ih¢setsnresii"icled funds as Ilie i'e5tricted fund5. Tiie used for day to dayworkiiig
capiisl do ￿0t bave a sp¢citLC illV¢St]nenl poltGy 25 aoy r￿crVts above £7.500 are sbort-tenn casb flow movements.
EaLIL banki￿￿ day ally closillg excess on thr cllrieJJt ac¢oullt abov¢ £7.500 is t¥attsfei"red lo a deposit account t)n which
intei¢$t aecrued as follow& £546 ui 2025 alld £587 ill 2024.
Ri511 Assessmellt
ThG PCC is exposed. as atky orgaE]i5atiott, lo Misappl￿pil&ti0ll of fullds by thcft, dccq)tRDlI, or inisusr. Tbc PCC lias
¢oi)sid¢red llse iiialerial iisks and lias establislied, by usc of conti'ijls affoi'ded by indepeiideiit fiiiancial illbliiutions aiid
strwatioii o* duties, systeins which it considcrs wiu eiiininate ally ￿aterial opportullkty ot ￿lEapprOp17atj0ll Df fuiids.
GrJMt MaltingPulicy
Th¥ graDITnaking PDlicy of Tijnperley PCC is deteLTrined by tht iLcmb¢i's of the Pai'ocbial Churcb Collll¢il as8lStBd by
recotnmeiidaliotis from the cliuY¢hes' represeiiiaiives. Miiidful of the Parish fiiiancial POSiLion the PCC a maiei'ial
chaiige ill tts gi'aDt makÈng policy dUri￿g 2024, tbe i'evised ￿)licY Ims remaisied unch2￿ged 2025.
Tlie PCC does Mot make grants to oihei tljarities from ils income, havittg previously ￿Ven a percentage of its oi'diiiary
Inco￿]¢ for the support of spccific Ch￿.1tres. Th¥ PCC conlkiiues to ￿'allt disGI'6tion to Irs imib'vidual cbuirb¢s to SlJPPDrl
a few ch￿]lIEs by special 'olle-off' colleclioJRs or tb¢ allo¢alioii of fi￿d5 g￿l￿ated by a special event beillg comrnitted
to a Cliarily. In ￿t￿re alld wh¢re appropriatc, 500/0 uf the amountTaitsedwill beallocated to tJJe PCC, wÉth th¢i'em8ining
500/4) bsiiig diiEcted to 1116 designated Cha¥ity.
Tbe PCC alsEI contsniies to a¢l as a'banker" suppoii of c￿laIn cl)airyties, the f￿ndS paid out by Ilie PCC aLe si￿pIY
thc combi￿¢￿ douatiotts of members ot the Parish to that Lharsry, ill 2025 cxamplc of i]lls"pasS tlll"Dugb" werc fvnds
olle¢ted at Cknistillgl6 s•vi¢e being dii'ected in fidl to thc CbiIditn's Society. The PCC do llot PLovide gLattts to
individuals, although llie Vicai" D]ay mak¢ "hai'dgbip grallls" to Individ￿21&, but not exceedsllE £50. Single ￿a￿lS ar
umulated grallls to a￿Y illsritUtiOD aDy otse tyvtlve-D]Ollth pstiod should llot cxceed £2.000.
Page 2

THE PAROCHIAL CHUIiCH COUNCIL OF THE ECCLEI SIASTICAL PARISH OF CHIUST
CHURCH TIMPERLII Y
Annual ReporÉ Ivy 2025
Cli￿treb Attclldante Ei lectoYAI Roll
Tl)e average Easter 2ttclldanc¢ was 135 adults ￿ld tweiity childrell, t￿G October atteDd&nee, wliich is I'epoi'ted to the
DioLese, ai Holy Cross was thirty adult5 aDd four ¢11￿[di¢ll and clt Cbrist Cliwch 40 adults attd o]ie cknild. On Cltiistmas
Eve Alld Cluisullas Day 115 people attended a Holy Cotntlluiitoii service at ChEiSt Cbwcli aDd Holy Q'oss Kvith 106 of
those attelldiug rersiviug ¢ominunion.
As al 31*1 Dettmber tbert were 109 parishioiiers oil the Chw'ch Electoral Roll.
Hi>iioi'ary Se¢retaiy's R¢piirt 2fr2S
Tl)c PCC is a body clc¢Lcd by tn¢mbers of the P2risb of Tiniperlcy wbo on the Electoial Roll aiid is tnade up of
¢lffl'gy and lay persoim¢l. tbc PCC oversee the finances of Ibe parisb, the wotshsp offcred and t116 mawt¢llan¢e of the
Parisli buildiiigs, but il also deals %'itli a lol of (lie TThini]liae of cliuiEh life e.g. decidiiig oii 1Sie use of IliB ijarish l?all.
ThE PCC usll2lly njeels every 2 niollths. PCC membeiship 18 3 years for13y mcnibcTS.
Tlie DeanGry Sytsod is the body whicb ove15e£s Ihc filliciioll of the tboccs¢ at a dEanery level. EleGted lay persojmel alld
clcrgy me¢1 ¢Vekry 3 l￿D￿1b$ and SyTrod iiieLnbei"ship is usually foi. 3 years. Tb¢ Dioces&n Synod is rhe body wtLicit
ove15CC5 tlie function of ¢lie dio¢ese a¢ dÈocesaii level &iid iMenibei'sliÈp is usually for 3 year&
In 2025 die PCC thet five times. Tlie Slanding CoJJj￿￿e¢ discussed one issue. Deauery SyE)od inet three ikines.
Dio¢esall Sytiod met thi'e¢ times.
Each titlle Et meels Ibe PCC TECEiVES a r￿n￿1claI repoit fioill th¢ Iiooorwy tre8surer discussittg the fill2JLces of tbe paiish
a]id rnaterial ￿pC￿diturc dtct8ioiis n￿de. Ill additiou to the fit]aTrccs, the chuich wal.de￿5 repoit respectively on what
l)as beell baiJperniJg Al C￿tIst Cliw'cb and Holy Cross. Tkne PCC also considei. what has been bappelli￿￿ at DeaDery
Synod alld Churches Toget&er iii Ttmpei"ley, ICTIT). Safesuarding is always oil tbe agellda. New items are added to
d)e agend8. al'e diSc￿$cd aud acted upon &É eac]I meeljiJB.
Tli¢ ll¢w d¢fibrillator at Holy Cross is now registered, with restricted access IBS slaf¢d at wwii,.defsbfiiider.uk
Tbe
d]'ic ftpoljcy for IheT¢Giuilinei)i of tx-offenders was ciiculated, discus%ed aiid agreed. In MAirh Ailecn Moran aiinouNced
ti)at she was stepi)ill8 down as Safeguarding officu and would be iepla¢¢d by Kaiby Mafat aftu Katby had complcted
bu. ts"UilliDg. thanks 10 AileeD'S foi ber treJncL]dous work was re¢ognised at tb¢ nie¢liRI8.
Tli¢ Chuich Ilcpi"cse]iiahon Rvle5 rcquiKe tbat ev¢iy SLY ycli i's aD tntii'ely new ElectOL"al Roll be crcated and parishioners
musl apply again Lo bE Eiicluded oil IL 2025 wa5 oiie of ili¥ yea1"5 Ivheie a new I'oll had to be prei)aTed ai)d the re%lllif of
this exei'cise deT￿led 109 patislMone*s oll the Dew i'oll, tbis was displayed iji Christ Cli￿.ch ￿)d Holy Cn)s5 Jud the
numbei attlluunr¥d dt Ibr PCC ￿eetill
Afiei 25 years of service VivÈenne Gj'alliliain gave notice to step domm as OFg8]iist at Holy CTOSS aud Afler discussioii
HaDttah DuDioy was employcd as the u¢w orgaDi5t.
Tlie Aniiual Pai'ochial Church Meeting wa5 held on Sunday. I l May at Holy Cross. Forty-thi'ee parishioiiers ati¢i)ded
witli r¢n apalogies. 2 CburchwaTdells wert rc-elccled. jo￿7 Caulkin was elected 35 a PCC tncmbEr for 3 years. Reports
were giveii by the Chuichwardei)s, Sof¢guarding offiLei", SyTrod rcprttscttlativt, [￿t￿nbe￿t and Hollow Tirasur￿'.
The f￿￿t￿Ceting oftliE PC.C follttwingthe APCM took p13Ct ill JuB¢, itsePCC Secret￿￿, treasui'tti., slatiding cou￿1￿te,
vitc clilir, saftguarding oifiter aEid sides peopl¢ wei¢ appointed for (lie ii¢xt 12 months. JaJi¢t Gro{￿ aiid Kaihy Mafai
b¢¢2m¢ fyll inembets ol'tbe PCC. Th¢ PCC Icreived & r¥port ou tb¢ progr¢ss and ¢x¥¢llent woik ot Jolly Tofs.
Pagc 3

THE PAROClttAL CHURCH COUNCtL OF THE EI CCLEStASTICAL PARISH OF CFIIUST
CHURCH TIMPERLEY
llUk)l Report lor 2D2S
At tbe September in¢etillg Slephcll Tayloi. tnforrned PCC tbai John Ross had had to discontillue caring foi Éhe Cknist
Cliurch gi'aveyard du6 to Ill liraltlTr. Johil 52dly died shoitly aft¢r that PCC meeting. Tlie updated Saf#gu1£ I'ding PoliGy
was di5CW5ed aJd was formally adopted by Ehe PCC.
At Èb¢ NOvel￿ber meeting thc SUCGESS of tlie Hei'ithge Open Day waq Lioled wiib fifry-eiglit visitor5, Sotne wbo bad JJf>t
visitcd the cburch before. There was a lot of positive f¢edback received about the day. St6ve Ibanked all thos¢ tsad
Iitlped oil tlie day. Tlie Alplia cvui's¢ 8lai"Led, led by Si G¢oi'k>e's. St Albam'$ and Timperley Pai'ish. A ￿t￿lY Bible
sthdy group Coll￿[Le￿Ced at Christ Ckurcb sttjdyintt I Corilltliialls 1-9.
FIlla￿(la1 Review of the Ycar ending 31 DeceiDbEI- 2025
For tlie lillatt¢ial ye8r ellding 31, De¢¢mb¢r, (hc PCC delivered a large U￿reSIr￿Cted deficit of £42,490 whicb is a
improv¢d p0511ion wliell compar¢d witb th¢ 2024 ovciall dcliGIt of £52.555, but this re8uIt Coiitinues the pallein of
rests'icted deli¢its now recojykd over several y6pts. Thus. the membei's of tEie PCC acknowledged the ll¢Ed to
gellcTale additiol￿[ recurreot illcome and ivhete possible look to lin)it cost illGI"eagc5 YeviBW tbe ullderlylljg cost
base of the Pai'i5b. ttk tlle inleki]n it 15 lik6ly that tbe ts'end of overall outgoing of u]u'csts"iGtcd rtsources will continue,
alld Ilits wjll me&ll Ih*t Ibe Pari%lJ will have lo iely on usiTJg thc i'csti'ictcd funds lo biidge any shoKifall belwee
its¢u￿¢ ￿ld exp¢nditwe, ￿0till￿ that those fijods arc tb¢Dtselves iitniled WJ siz¢ and by restrictio￿8 froin the dollor.
Tlie rcstricled tiJllds positsot] li￿￿￿Ved duriog the year due to the receipt of part of a g¢ii¢rous l¢gacy, tbe Chew legacy,
the value of th6 legacy is txot yei known. but a Izrge f￿5( distiibulioii was rcccived low￿"dS iijc end of 2025, ill Ihc
surt] of £1 80.000. a seeojjd distributioll ivas n)ade in January 2026 for£20.000 attda IhArd and possibly f￿#1 dsstsibutsoJ]
is yet to be ￿ade. Th¢ 3mouJkt of tbB legacy dists'ibuled 2025 has beell inbluded iu these fwan¢i81 StateIne￿IS and
re¥ulis in a balaii¢¢ oli reslTicled fuiid% of some £302,765 ai Ihe year eiid. The leg2Ly has a common re5tTiclion in IliaÈ
Ibe Will dir¢¢ts fvnds to Christ Chuycb, Pari&h Church. to bE used at tbe th"s¢retion of tl)e Vi¢aT Church Wardeiis.
Cousidcring U]]restticted position iii moi¢ d¢l&il the Unresttieted InGoniitsg RLsollrces liiicomc) Ivas £114,125 and
e Totsl Re50uiLes Used (expendiwr61 £156.615, lead￿g to d]¢ urn'rstricled defiLlt {Eiel outgoiJg i'esoui'ces) DI
£42,490 tliis when cO￿pared lo the deficit of 2024 of £52,555. The Itduciioll ill ¢be 2025 Ullrestricted deficit whe
c￿lIpared with 2024 is ¢aused by a rcductiojj in inco]lle offset by a n)oJ'¢ sÉgllificattt r¢duCh0￿ in cxptndituie.
ExpeJdituie has decreased gigiifTcaiiily fi-oi* that of 2024 in several al'tus n&lllEly Porisli Sliaie aiid Repaii's and
Maltjiel￿llee, as higldigbtcd in last year's i'eport, but 5avillgs would bave beeii greatcr had it lloi beeo tor expendiiur¢
inClEases ￿ stvei'al oÈhti' ar¢as, such as oi'gaTLiSt costs. ￿3Vey￿.d Cost alld itellxs tteeded for oui. s￿Vices.
A FeViCW of incon)e biElilights In incoining resou¥¢c5 dollot4 Section 28, Ibci'e has beeD J fwihci. Irdutition in
planiied ￿VIlig in 2025 whwi coinpared lo previous yeais, somc of wliich has beei) Ye¢oveied iii iiicrea&ed plate
eollectio1￿. In Sectioll 2c, tl)c v￿r￿LE Oll tbe row 'Hire of Ilalls" shows a loss of iTLcftnie of £R,415 tl)i% is Ilit iini)x¢i
oltbe filll y¢w tffecl of ibc IDS5 of tbe Elthsctst Hall Ilire iDEoine froits Scpteinber 24 a g¢ncYal iedu¢lion use of
the klall. I￿ri1]E 2025 the PCC had securtd ts¥o ll¢w ball bookings with Tilly Teeh and the MPA￿DiY Café Day Ceiitre.
both had unfoitunately t¢¥ininated diell Le5peGtive bDolarJ8 agreEIDBots b¢foir the yw. end. The r6Latively bigb intei'est
ralts cjijoyed in 2024 Seclioll 2L. conJpaiEd 10 pi'eviot25 y¢?Y8, reduced iii 2025 h.rse with Bank of Englalld decisions
a]id allied to tbat, a rBduGtioll ill funds OD which iutcrest iva5 beillg gcneraied saw att overall reductioJ, rcalisillg some
£9,738 of lot&1 inl¢ie5l. wliicli COLnpai'ed unfavourably lo Ilie 2024 iiTrtei'e5t of some £12,970 beiiig a decrease in ii)teresl
income of £3,232.
Page 4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST
CHURCH T￿l￿PERL[l Y
Annual Repo7.1 foi. 2025
Resouir¢s Used (exi)endiwre), Stclioii 3, details a decrease in ove1?11 exp¢nditUTe alld a f&Yourablc vaiiance agai115t
2024. thE Parisb ShaFe position for 202), Co￿tributed ￿ Ihi5 reducti()n, alld Inforn￿li0ll on tbis is detailed lat¢r tJ tbi5
repoit. As liiglilFglited above. levels of Repairs and MaiiTrlEnaiiEe, secli(Mi 3b, wer6 iiiatciially below that of 2024 giveii
the iion-Iccwi'ent ]Trature of most of tlie 2024 expenditw'e. Also incl￿ded witbin the figurcs at scclion 3b, are a couple
of large V¢Wituices to the i)i'evious Ye￿., (be inueases ill Clergy Housing Costs, all Df wliith should be a "one-off. 8re
explai￿ed by Tepairs to tiic wall rei)der 8t 17 Graaigc Av¢iiuE. Thc iiicrease zii Orgalli51 cosks is due to the appoI￿[r￿ent
of ahj employcd orgatiist foE Floly Ci"oss. Service itejns hav6 also inci'eascd tbtough $6vcral one-off ilclljs including the
up@rades lo Ilie sound system 91 Holy Cross Cliurtli and pllicl)as¢ of bcLtei' mio'opliones. And Finally iii Ll)is section Il)e
inLYLase ill Gixveyard Costs is caused by moi"e. trct consbNatiiJn taktng place in 2025.
Tl)cre were Jioillcreases Fixed Assets dllriiig tb¢ye￿. but therewas a sigtufioaiit it)¢reast in cash balatsceg, tlie chaoge
in 2025 woiild have been greatei. wei'e it not foi. the need for the CCLA gelles'al fund reseive 'top up" Ike Barclays
deposil accou]Jl, wjjich itselchas decreased, the arnou￿t was £30,000 agaill iii 2025 to 5UPPOft the ￿￿￿£S1￿Cted dtficit.
Nolu)g the collunenls oll the aiew legacy above, Ihe cash baSallceg ittci'tased oveiall, bu( tlie PCC will ￿ted IlieVic8r
and Churcli Wardellg agreettkcllt lo coiitillue vsiug r￿idS desigttated to Ihem foi. ODgoing unrcsiricled twdiwre.
Total UllrG8lricted and Restl'i¢Lcd Fulld5 at 31M D¢¢emb￿. 2025 were £797,482 (2024.. £660,596)
ST ATEI MENT OF TRUSTEES RL8PONStBILITIES RESPECT OF TIIE
TRiISTEES ANNUAL RLPORT Af4D THE FINANCIAL STATEMENTS
Under ¢lJarity law, th¢ ￿￿$tec& ￿'e respoosible foi. pr¢pw'iog ¢lie Twiees At￿lla{ Rq)ort attd dje f￿￿)eA41 stateJ￿eDts
for eacli fittallcial year wlllch propei'ly presei)I Ibe stat£ of affairs of tbe ch￿.ity and of tbe excess of iiicotne over
penditw"¢ foi. that period,
In pr¢p￿ltyg thes¢ flliollcial state￿¢l￿t5, geiEeEhUy acccpted accourttjiig pi'acti¢c uitaEls ihot tbc truslcrs..
select sllitable accoullting policies dnd Iben ai)ply them consistently.
JUdge￿et)IS alld estÉillate5 tbat aFe i'easonable alld piwdellL
slait wlielh¢r ibe finaiiGial 5talements Comply witli Ihe (Iwt d¢ed, subjecL to any maleiial deparlures disclosed
atsd txplaill¢d ill th¢ fiJ]ancial staten)eiilS.
pyepare the fL2]ai?ci&l stat￿￿entS Ib6goiDg CQllceiJi basis uJl&ss itis inappj'ow'iatetopresume Ihat the cbJiity
will Coiilimi¢ its a¢livitie8.
The ti'uslees are requii.ed iu OLL in abcord￿¢￿ with the tn]st deed of the cli￿￿ty, w&tknill the fr*unework of kn￿*t law. They
Ere I'espoL￿ib1¢ foi keepi1￿ pioper aCcoulltii￿ record8, sufticiellt lo disclose at any ti￿e, witb r¢asonabl¢ a¢cura¢y. the
finllncial positioa of the cliariy oi tbal time, and to cllable the tl115tees to eo5ure tliat, wbei'e ajiy 518tCLneiitb' of accouiils
are pi'cpayed by tbe]n tLlldeT secti￿7 13211) of tbe Charities Act 701 I, as amaided by the Charities Act 2ll22, t￿O$C
statei)Icllts ot arcouiils ¢oinply witli the requirem¢nls of i'e8ulations uDdei' that provisioEL.
Tliey havc geDeral
resyoiisibility for iaking buch steps as ale Yeasoiiably open to Ihem to safeguard the assets of Ihe chariry aiid to preveJ)L
and deteel traud 2L)d other inc8llE2ritics.
PagB 5

THE PAROCHIAL CHURCH COUNCIL OF THE CCLESIASTICAL PARISH OF CHRIST
CHURCH TtMPERLEI Y
Annual Report foy 2025
2025. Élio followiug served a$ Trll8tee$'.
REvd. Fathei Stephen Duiito
Vicat- Cbair
R¢vd. Father Tom Rustoii
Cui'at¢
Steplieu Tayl
Lillda Goodcbil¥J*
Churcb Wa￿d￿l
Chui¢b Warde
(jill Bulpill
Honoiaiy Seci'elary
Tiiii Bai'low
Honorary TYtasui'&'
Margarci Thotnaso
Fred¥ Murphy
Rouba Bi]nko'
Deanoy Syttod (purt yurl
Dea￿￿Y Synod (pa]t year)
Deall&y SyBod Ipait y¢ar)
Joall Caull(É
KaÉliy Mafat
Judith Giles
Elsie McMalM)D
Jaiiei Gioos
Cai'olyll Turller
Lynoe Ave5
Mattbthv Clcwcs
Bill Edisbury
Ailecii Morall
APCM
APCM
APCM
APCM
APC
APCM
APCM
APCM
APCM
APCM
(part yearl
(pw'l ye￿)
(pail year)
(pdit year)
Ipait yearl
(p￿"t ycar)
*Also, a Deaiiery Synod Meinbei.
SQDed behall" Df Tlrnpedey PCC
DAt¢.' 26th M#r¢h 2026
Chaly: Revd. F.gtl)ci' Stephen Du
Page 6

THE PAROCItIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRISI.
CHURCH TDAPEI RLEY
DLI PENDENT fi xAMI￿1 R'S REPORT
TO THEI PAROCHIAL CHURCH COUNCIL OF THE FCCLESIASTICAL PAIUSH OF CHRIST
CHURCH TU¥IPERLEY
I report lo the tIlJSlees on My ¢%amillalioll octhe ￿¢0￿￿t5 of thB &bove charity (its¢ Tru%t'J lor the ykar ellded 31 Dec¢mb￿. 2025,
&rc scl oul on pDg£s E lo 18.
REI SPONSIBILIT£S AND BASIS OF REFORT
As the PCC you Jre iesportsiblo for Ibc prLpdTatlo￿ of accowiL% in accordyllcs wilh tbe lrquircD)c￿lS of ille Cbatiiicg 2011
(Ui¢A¢l'l as aiiiEDd¢d by dje Chayilig5 Act 2022.
I rcporl in Ir5pec(of Iny exaiiiinalion of IIiE ClitsriLy's wcounls ¢arri¢d oul undcrs¢Gliot] 145 of tlie ?Lll l Act and in canryl￿g tTry
exaEDiuation, I I￿v¢ followed all the applicabl¢ D1TeGti￿1S givctt by Ibc Cha￿ty Co]J]MiS8ithi undtrsecrioii 14515Xbl ofilie Act,
IILPENDENT CI XAMllNER'S STATfiMENT
The chasity's gross inco1￿ ¢xceedcd £250.000 aisdl aJJ] qu&lifi¢d lo ulldertaL"e th¢ ¢xalliin8tion by bcillg a qu8]ifi¢d ￿2￿ber of tkne
Jnsuiule of CbarlCi'edA£cOwil￿trS lor ￿ls1£￿d andw￿¢S.
T liav¢ con)pleied ffly exaniinaiion. T confirni IhaL 110 I￿&[e￿id7 Inatters hawc coine EO tny allcntios) in eonneclion willi Ihc ¢xaiiiinaiio
Yhich 8ives me caus¢ to bELi<ve tbat Ib, aiiy D]3lcrtui Irsp¢cl',
Ilie a¢countiTrg r¢¢DI'ds we1'e hD( kepi iii accoi'dwcewiili seclitsn 130 of tl)¢ Cliai'itics A¢1: oi.
the accouttls do uol accord with the accountiog I.e￿rdS,, QT
Ilie &¢¢ouD15 do llot EDinply with the appli¢ablB iequii'emettls ¢ollcernirtE th¢ fol￿* artd ¢otir¢llt of Bccowits seL Out irL thc
ChRtities (Acrouuts Rlld Rqjoils) R¢gullltions 2008 othei" than any rcquiretuent Ibat Ihe accouuts give ￿ 'tNe and taiy, vifftv
whicii is ttot a maticf coii$id¢i'cdas parl of an independeni ￿an11￿atIOll.
I h2veJio collceiLs ￿ld bav#c0￿C act0￿ llo other Éll8tters ill collnectiollwitb Eheex3n)itiatioll lo wbioh #tterliioii gbould be drawii
Lliis I'epoit in o¥d¢i' to enTrbl£ a piDp£runderstaTrdii8 (kf (he actounis lo b¢ I'¢aclied.
s￿an Sucliop￿rk fcA fth- and on bdialf of:
15,Shcrlirook¢ C105
S31e.
EDgl2lld. M33 5SZ
r)it17 2oZ6
Page 7

THE PAROCHIAL CHURCH COUNCtL OF THE EI CCLESIASTICAL PARISH OF CBRIST CHURCH
Tlll(PlI RL[I Y
STATE[￿l¥lT OF FINANCtAL ACTtVITIES
For the Year Emded 31 Dceembey 2025
Unj'cshltted
FuDd$
Restyicted
Fullds
TOTAL IIUNDS
202S
2024
NOTE
INCOMING RESOURCES
hiromiiia resouices from dolloi3
21al
62,032
62,032
62,956
Othet voIDntJry inconuo¥re%ow'ces
216)
17,447
180,OQO
197.447
19.178
lJ]comcfrom charitable & ancillary trading
2(¢
20,847
20,847
32,509
OIIKT QTdiiiary ittEoniing r¢sources
21d)
7,709
7,709
9,442
Incom¢ froTn lnvestsnentrs
6,091
3,648
9.738
12.970
TOTAL IIYCOMING RESOURCES
114,125
183,648
297,773
137,055
IiESOURCES USED
G￿ts
31a)
1,416
1.466
Activities (tirtcdy r¢laiingto the work of
the chuic
31bl
L41,255
141,255
167,237
FuDdrdi&itig aid publicity
31G)
30
a)urch niarjaswenl & adti]I￿lsEfsjti0ll
31dl
13,944
4,272
18,216
20,877
R¢5th1io]i & vthcr WOTks
3(¢1
TOTAL REI SOiIRCES USED
156,615
4,272
I60W87
189,610
NET IOUTGOING}RESOURCES
142,4YO)
179J76
136,886
152.5551
GROSS TRANsfERS BETWEfN FUNDS
GA￿s AND LOSSES ON TNVESTMENTS
ReJiscd
Unrcalised
NET MOVKMENT IN VUNDS
142,49ts1
179J7fi
136186
{5Z.5551
BALANCES BROUGHT FORWARDAT
& JANUAKY 2025
537,207
123,389
660,596
BALANCES CAIWED FORWARD
AT 31 DECEMBER 2025
494.717
302,765
797,482
66#.596
PsgE 8

THE PAROCHIAL CHURCH COUNCIL OF THE KCCLESIASTICAL PAIUSH OF CHRIST CHURCH
TlllIPfi RLII Y
Balance Sheet
As at 31 Deeember 21125
2025
2024
NDte
FIXE, D ASSETS
Taiigiblc fix¢da85¢ts
388,348
397.237
CURRf, NT AssFf6
Debto
C•8h al bank and in li&iid
11.002
404,108
10.990
264.089
275,079
LIAIIILITIES: AMOUNTS VALUNG
MryTHtN ONE IE4R
15.976)
111,720)
TIET CURRKNT ASSIZTS
409,134
263J59
NET ASSLI TS
797,48Z
66tk SY6
FiiNDS
UJMutti¢tcd
Rcsliict¢d
494.717
302,765
537 ?tJ7
123389
797.482
660A96
Approved by the
cbial Ckurth CouAcil on 26 ' 2026 ￿la sigDed on its bcb8If by..
T J Barlow.. PCC Hollorary T￿a5￿ter
Pagc 9

TUCI PAROCHIAL CHURCH COUNCIL OF ECCLESL4STICAL PARISH ofi CHIUST CHURCU
TIMPERLEY
NOTES TO THE Fll￿ANCIAL sTATE￿￿NTs
ri DY the Year Ended 31 December 2025
ACCOUNTING POLICTES
Jlasi5 Df pieparation
Tlie fill8￿Cial st81e)))¢llls bav¢ b¢ell piepared ullder tli¢ historical cost collvelltion WiFh ite￿5 YecogDised at COSI oi" hansaction vatue unless
o(h¢iivise slated ill Elle Ir1ev￿1 holeg lo diese RccouiiLs. Tlie Flnancial SlalcmcRls hi1VC bcru pirpai'cd iii acGDI'dancr with tlk¢ Chai-llics Acl
2011 as alt]￿ided by Ilje Cliarities Act 2022, CbaTitiES (AGcoimls w]d Rrpr)rtsl Reguiatioiis 2008, sta￿e￿elIt of ReCom￿￿}ded PTactice OD
Accouniiiig 2nd Rei)oiting by Chai-iiies SOTtP IFRS 102) and applicablc ae¢ouMiirng Sla￿d￿r￿S. Th¢ fiiiwicial stalcments are prepar￿ in
St￿.11t1g, which is die fullctioral currtncy of tbe e]]fJty.
b)
JudEcmeDts AJ]d kL'y SVUI'C¥8 vf estimativN uLcei'i*knry
Tlie pi-epai'gtion of the finantial sLattmen￿ I'¢quire5 Ilie Ilustees Its mafie judgvin¢nis, estimatcs and assumi)lions Ihal affe£1 Llic ainounl&
reported. Tlitse esti￿atr5 and ju¢JbJ¢Oi¢ttts air Eontitiuauy revi¢wed alld ai'e based Dll exp¢iienc¢ otb¢i faclot5, 1￿Cludi￿8 ¢xp¢¢Liriolls
of fuh]Te gV¢liL8 that arebelieved lo be r¢asoMable tliE cirGutnstaiir£s.
Sigiiif5canr j￿18£￿ents
There were Sig￿lfiCaD¢ judgBmEDls tbal M80ag&￿t￿1 bas made ID tb¢ process of api)lyiii8 eDtity'5 fjCCOUUtÉllg policies.
Key souree5 of esiimalion ux¢ÈrtaiDty
Accounting es11￿￿te& alld Dsswuptioas ll)ade cotsceming th¢ fvtrJr¢alld. by ¢￿tIr naNr¢, vrill w¢ly ¢qug1 tli¢r¢13ted a¢ttJal oulcoinc.
The kcy a$￿0)ptiODs ?lld othEE" sources of csiimatioll uncert&inty that bawc a %ignificallllll8k of ¢ausillg a ￿at￿tal 8dju&rmeDt 10 Ibe
cawitig ain0U￿[S of ktssel% and li&bibtie5 Wlthin thc llcxt y¢arar¢ as follow8..
Use￿1 ¢cottoinic liv¢s of iangiblefixed ￿5¢
As dttcribeLt in tlie accounting poli¢i¢s iiote to Ilie fiDancTal stalcii?Enls, d¢prt¢Iaii￿n of Iwigibl¢ fixcd assets has been b&sed on ¢¢onoinic
Ecfi)I liv¢s alld iEsidual values de¢￿ed appiopTi#ie by tli¢ PCC. E5tilliatcd use￿1 livcs and Tesiduiil values dFertvicwcd dnnually 3Dd
rev%5ed as appiupi"&At¢. Rcvisious collsidci. estimated uscfyl liv&4 uscd by oibcr EnEiiiGS op￿￿11]￿g iti Ihc s¢tsoi ojjd actujl ass¢t lives attd
sidua] values, lis evidettced by disp)sal8 duriiRg cwYcDt ADd prior &ccounlirLE peiiods.
Fumds
The Liesiri¢l¢d Fullds hcld iti Iht Parisb Buildillgs Futtd, Iv¢i'e used to Suppori thepurcbsseof 17 Gra]Jge Avekwc, Ihc Nlauied balallcc i% I
be usej foT Iniijof Trsloialioll and buddi)]g WOFI4 00 Parisb buildiDg8. Tli¢ Cb¢w l¢ga¢y WBS transfe￿ed aft￿ Ihc yeat-cod into a scpaiale
a¢coullt ai CCLA. tk)e resl¥ictioJi appbed 10 t￿lS legacy is IIL81 it cali ortty b¢ used at the disc¥etiOfL of tbe Vicar 2nd Cbuych W￿de￿S. If
fwaliei. restricied fiuids ￿"C IcBcRvcd, tbey will bt held in a sep￿.￿L¢lY Te5tsicicd accoulll Hnd illay only ￿ expEnded tbe sp¢cific objeEt
for wlllch Ib¢y wei% ￿ve￿.
UDrestiicled fuDds Genernl fwids, whith ¢an bcus¢dfDr PCC oitbllary pmp(kses.
The lujancsal 6thEeJnenis itiLlud¢ all traDsartiDll8, 4&sels 2nd liabiliti¢s for wbich the PCC is respoiisibl¢ law. Tli¢y do bioi includt Uie
fi]iwcial st&temettts of oihei. Bliurch groups tbal owetheiL'maiU affiliiitiott lo auotheg body. Doi" Ibose that illfonLial ga(heriiigs of
iiieinbcrs.
d)
Pl￿￿ed giviug, colleciitsLS alld doJ)otlOJls rEro￿lS¢d wheu I'ec¢ived. Estitnales of thx IEfiJllds for Gifi Aid arcit¢tsElliscd iti Iheyeai iii
wbicli the its¢oi))e is ￿1ve￿, Llthougli pawne]Jt is rcceived by r¢claiJiJino Gift du¢ froui HMRC aft￿ the y¢at ￿d. GraDI5 and legacie3 ure
accoutttd for INliell EIIE PCC is legally ￿￿tItIC￿ (o the aDiouJLg due. kntErest is accountcd for oll art acciuals basis. AJI otkn ittcomc is
iecogttised ivhctt it is r¢cBivabl¢. All itico]￿￿n8 resou¥ccs atc accoutticd fDr wss. Ajmouttts Ye￿IVed specifically foi" Tjje Parish Building
Fwid aT¢dcalt witli a5 Testsicfed fi￿ds.
Pa8c 10

THE PAROCHJAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARtSH OF CHRtST CHURCH
TI￿IPERLEy
NOTES TO fiINANCtAL STATELIIENTS
For the Year Ended 31 December 2025
ReSU￿rl¥S Èxye￿d¢d
Ciraiits and donations 2Yt accoiintrd forwhEll paid ovei., Dr whell awarded. if th31 aw3Td ci"calcs a binding obli8allOD on die PCC.
Tlic Diocc84n Pwisb Shar¢ is accollnteo forwb¢iipaid. 011￿￿}"¢50￿￿Ce& cxyelldtd ar¢ calclllated on the accrn&ls basis. fii¢y ate8PCCiticaUy
aÈliibuled lo the CaLegOiy of ¢xpelldiiwr io Ivhich Lhcy r¢lar¢. Al cxijendihiyc is accouutrd FDY gt058.
Tangihlo nySL￿t5
Taugiblc ll￿ets initially recoidcd dl GQSt alld subscquelltly sidted ai l¢.45 aiiy iiccujmulalcd dcprcciatioJ] ioipaitmeDE losses. Any
laiibTible Hsscis carricd ai rEvalucd amounis are Yecoi'dtd at Ili¢ fair value al IIIB dale of t¢V21llaiion less any subs¢qucnL acculllula￿d
d¢pEeciation alld subseqll¢nt ac£umlllGied it)Trp¥inDR￿tIo8SFs.
D¢pl.￿latiO
Dep¥e¢i¥tioll is Calculated ai rhe tolloiviiig Tates,.
FixiLires ￿]d tilliDgs
Etoly CYos8-Dcw ksiche
Storage fècilily
20/D p¢r auniiin oij a redllciDg balDnce ba8lS.
IO¥D JKY oiinijtii a s1171ghi-1iuc basts.
4/0 per aDDUIII Ott d 5tEaighi-lilleknsis.
Thtt iiknrcliase of Ihe p￿perty in 2017, 17 Oiang¢ Avenue, Timi)eiqey, is sialcd al ctssi, w thc PCC LKlieves tlie equiLy share value is al l¢os¢
equÉvdlelll to thc STatt#)•il of f￿a￿ClaI position y￿lie, thus no Ocprecialion is appbed.
h)
I￿pair￿e￿I of fix¢d a55¢tS
A review foi indicatDlS of i￿paIr&ienI is carrieil out il ￿Portin- dile, wlh the TecoveTablc attoutsi bting eslimaied ivhctg sucb
ii)dicaiors exiil. WhErB the canyitig valtse exceeds iht rtcovei'&blÈ die as5cI ib Jmp8iicd aLcorduigly.
Realiscd gains orlos5C5 ate iTLObnll8cd wh¢n tbe illve5nDcnts are sold.
CoR5¢cYA*cd prope￿ &Thd ￿0Vable furni5hiDg5
Consccraled Dnd bcnefi¢cd i)roperLy of any l¥sDd 1% exc1ud¢d froin tlie finan¢i&l slaleiri¢rls by5.1012llll} of ilic Cliai'iti¢s A¢1 2011.
DA0￿.￿ble cliui'cli ￿[nISt)i11￿S Iteld by the ViGai- and Chui'cliivaide115 Olt special li￿s[ foi. Ili¢ PCC a￿d￿,111Cli i-equiiE a faGuliy foi. dispos￿￿ 3r¢
acioullied foras iLiali¢n8blcpropetryuuless COUSeCidled. Tbey Ii5ÉEd iii thr Cliwcb's iDVClltory,wbicl) be iiisi)cctwd ￿t￿lY[Cas0￿￿bj[
iinie. Eor iDa&enryt ble PYOPErty ACqiiiTed i)iior to 2003 Ihei-c is insufficicnl ctbst illformatioii available and IlieTefoi'¢ sucli asscts are llot valued
in Ihe finii 51rLleinenls. Tlems ncquiied since l Jfjnuaiy 1003 hBvL'been cTrpithli8ed Jnd d6pi¢ciaEed Ilie findneiJl Sliliem¢nts over Ili¢ir
¢￿Tr5)i]Y llniicipaied Usef1￿ lite initially ovcr 5 ye￿8 o]J a Straigbi-IillC basis.
I GTpcIiditsJre illrw'red in the ye&[ on £ODStGraled 01 beDcficcd budduw5, illdividual ilcitss uJ]der £2,000, or lin il)t repair of IJ]oii#ble
chutdi furnishiRgs acquired before l JanuaLy 20t)3 isiviilteii off. IhE Y¢￿.. th¢ PCC cauycd out no matekialwork ott th¢ ¢ons¢oratcd
01 bEncficcd bUild￿B$.
Pag¢ 11

THfi PAROCHIAL CHURCH COUNC￿ ofi THE ￿CLESIAsTIcAL PARISH OF CHRIST CHURCH
TUVIPfi IiL[I Y
NOTEI S TO TIIE F]F4ANCIAL STATEI MENTS
For Ihv Yetti. iÈded 31 December 2025
k)
Provlsions
PTOViSiOnS are recognised whell Ihe eoriry obbgatioD at reporting datebecau52 of a pasl Evclll, il ispiDbablr Ibat tlic uitity will
be requiicd bj Irangfcr c¢onoinie benefits. in s¢lll¢iiittiil. and the of11)e obligatioii can bees15Th3ted reliably. Pl￿VIsIonS arc i-2t0g￿l8Cd
as a liability ill ¥he stal¢]nelli of fiLao¢ial positioll alld Ilie Jmoutst of th¢ Provisio￿ as an cxpcDse,
Provi610￿5 &￿e iwti#lly m¢asw¢d at thc b¢51 ¢siiiuat¢ ofr'tb¢ amount required to scttle tl]e ohligatioii at the 1¥po2ti￿£ datr and sllb5CqUClltIy
¥¢vitwed cacb rcpoilitt￿ dai¢ aDd4djJsted fo rellect lh¢ cun"¢Thi bc&t C5tiD]ale of the amouLt Eh2twollld bereq￿1￿￿d to sdile obkngatio￿.
Ally adju*u]ents tu the wnouDls previoubly Tr¢ogDi$¢th 8fsTecogttised i)) s¢al¢llieui of fin3D¢ial a¢uvitiBSUDl¢s5 PTDV15iOJ] wa5 Diiguiaity
recogtiised as PaiL of tlie cost of a￿a$s¢1.
A kntial assti or a fiL]ancig1 liDbiiity is iEcog]]isuI Dnly wliEll tlic cnllty bwomt$ 3 party to Ihc cottttxctual provisioyks of tht 111stsullicnt.
B3SlC tm1￿)Cial mistn]m￿]IS initisllyrew&iisEda(IhEIT￿s1rtiOiipr1cÈ.W￿eSS theaTreTrgE￿￿ll cTrDslimies a t￿sactiOn.￿lIerE
rt is rccogi115ed al Ihe present valD¢ of the fvlure i)ayinell15 discollnled ai x niark¢l iylc of In(￿￿￿[ foi. a 8iiiiilar debt insliuiiicnl.
DebE snslmmenls are subsequently nic25uied at 41llDrlised cosl_
Othei" itistrullieots, iiicluding dEiivariiles, xte Initi￿lY recogllised at fair value, uulE5& payttLrut tor ossti i$ detcjyed bcyonil
busilless Ictlll5 DI" fJllan¢ed at & iBle of itileiESt ÉbAL js l]ot ll llw4cei Jate. ili whi¢lk ¢as¢ the assct is ￿eDS￿Ed al IILe piuenL val)the of
thetEJtiJre Paym￿]ts &scDIth(ed ai a owkct rale ofinttrESt toya si￿1]￿rdebt llLsÈn]melll.
Fi￿at￿la[ assets Ibat are n)edSIITtd a( coscor s]nottised ctrstare revi¢wed forobjective evidcncc uf iwal￿1￿￿t atlhc oltath rcpDrttiig
dor¢. Irtheye ES objc£liVC evidcJJ¢c of iwpalljnetti. iJllyinDcnl Ios$ 16 1"ecogtsisedin slafel￿￿t of fJJJsDciai activities immtthately.
roi'dl equiry 1llSttutnr￿tS icgaTdl¢ss Df s&glliticall¢t. alldotljci. riD￿claI as5els tbaÉ ar¢ i])dividu3lly sig￿fICallt. these art a55essed
inthvidually for iojpainllaii. oihu tU)u￿(la[ a5setg aYeeith*' asses5td individually 01 ba5rd Dll sllnilaT ¢icdilrisk charaaeiistscs.
Any rcvei-sals of iinpairillentair rEcogiiisrd in slalemenl off1nancial aclivi(ic6 imiM¢dialcly? 10 IIIE eXlBllt t1131 Ilit rw¢rs&l (Ioes nol I'esull
a catrying a￿0￿￿t olth¢ finallciai a￿¢￿that excted5 w&dt Lli¢ Ganylljg atlloulltwould Iiave beeJ bad th¢ iJJV2iTkuenl llol pieviously
btcm recogllised. Fittancial instiiunellls arc ClasS￿ried￿ld accoullled foi., according 10 Ih¢subslaiiG¢ oftbc coiitt7£tllal ￿T￿]gEment, as
ciuier fiDa)ICi￿ 8ss¢ls, finapcial liRbili¢ieb, oi. ¢q￿llY ii)sttumellts. An equity lllstw￿¢￿t is ally conrracithat evidett¢¢s a iDl¢re$t i
Ib¢ 258¢rs of the clllity aft¢i'deducling all its liabilioes.
Gdihg Comcer
Tlie diar&ty kn&s rea]ised all unr£skncr¢d defi¢it ot'£42,490 fD> 2025 alld a JrsttiEted 8U5plus of £179,376. thus b￿Sed oJ] I S-jnonth
cashflwpiDjectiort i'eviewed aod approv¢ol by tbe PCC ilt its ￿¢¢£]￿8 of 26￿1 th¢ie is A cash ieqtsiFemeTrl of £60,nOn trt ht iiiide
available to TEuslre5 of r]JE PCC, froill fwids dc5igllaled io its¢ Vicar alld Chutcbwatdells. As a re5uII, Ibc Tiusl¢es, wbo ui¢lud¢ tbe
ViLfLr ChwchIvard￿1s bav¢ disa]s5ed a8frEd that liuidingwill b? madc availBblr ID Foiitiiiue Hs a goiug collceni for at leas1 tHfelve
Page12

THCI PAROCHIAL CHURCH COUNCIL OF THE EI CCLtSlASTICAL PARISH OF CFLRIST CHURCH
TIMPERLEI Y
NOTES TO THE fi llYANCIAL STATEMEI Tr4TS
For tbe Year Ei nded 31 Deeember 2025
TNCOi¥UNG RESOURCVS
Unre51rRctcd
Funds
Rt5tritte
TOTAL
202S
IqINDS
2024
Funds
2141
PlaDned Giviiig
Tn£oiMe Tax rccDircrablc on gift aiil
oll¢Gtions
37,180
10,949
13,868
35
37.180
10,949
13,868
35
39252
11,323
2,3?5
55
62,032
62,032
62,956
21bl
01h￿. i￿[￿￿￿01Y iiifoi+iiiig ruoiirces
1,416
396
8,433
7,203
,416
396
188.433
7,203
1.466
51&
8,772
8,422
Parish restoiaiio
Donations and bequesL%
F¢iÈ4 2nd oihct 5PfCLal evwls
180,000
17,447
180,000
197,447
19,L78
21c)
j11L￿￿1eIroJP1 clitt?'iluble & aULillaiy ￿ndilIg
Hir¢ olHaUg
Fees due lo CDBF
Oiieto PCC
J3,905
2,62Q
4,322
13,905
2,020
4,322
4.913
5,276
20,847
211,847
32,Sl)9
2{dl
Oiher th.diiiaJy TIICOllllfig rEKOIii
b]surnnce iDCOlht
Rent￿ lllcome
GTattt Ihcome
7.709
7,709
7,692
,750
7,709
7,7119
9,442
21e)
Inr¢¥¢s1
6,091
3,648
9,738
12.97
6.091
3,648
9,738
J2,9711
TOTAL INCOMING RESOURCES
114,115
183,648
297,773
137,055
Page 13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLKSIASTICAL PARISH ofi CHIUST CIIURCH
NOTES TO THE FINANCIAL STATEMENTS
For thcyear Ended 3A December 2025
RE,SOURCES USED
Unrc5tricted
Re5tri¢tcd
K￿d0)YMent
FU￿￿$
TOTAL
2025
FtrNDS
21124
31a}
Granls
Ouiwaiyl 8iving
1,416
1,466
1,416
1,416
1,466
31b)
Aciiiillies dii'ecily rElftling io Iliewoi'kof
Miwslry
Parish sliare
Cleiw ¢xiieii8es
Clwgy housing
VisiuDo cle￿Y
64,671
2,926
11,320
64.671
2,926
11.320
75,344
2.680
9,066
0[g￿lIS￿
Choir and tllusit
OrgAnlp13no iiiaiTrlenance
Ligbt 2nd heal
IVLtCl- IXI￿ and us&ge ¢liaiEes
Iiisurallog
Repaits alld llTraiiitELattrtt
atanin¥
Srrvice ite]ns
6.120
274
456
2,063
2,466
6,078
10,082
1.600
8,029
250
840
10.262
49
880
30
2,860
6,120
274
456
12,063
2,466
6,078
IlJ,082
1,600
.029
250
840
10,2G2
49
880
30
2,860
3,970
540
925
11.674
5,8OS
18,228
1,600
3.399
65
356
5,770
- Consumables
Books and olli¢i' fitti*gs
YouJ]g Persons Ministry
Grav¢yaiQlgYotsn
Flow¢rs
lieiieai Costs
Dio¢ese alld ¢buroh¢s togetbei.
Feek duc lo CDBF
4,527
141.255
141255
167237
31¢)
Oiher cosis
30
31b
3{d)
Plulltitttt
postsge, slalioueLy
7,827
7,827
7,056
Events aijd Other c051s
Legal cosL5
cliarg¢s
Dcpr¢¢iatio
idw¢JJd¢niA¢c(kuniallts
3.144
4,618
1,50D
4,272
8,889
1500
9.128
1,550
13,944
4,272
18,216
2D,877

THE PAROCHtAL CHURCH COUNC￿ ofi THE ECcLEs￿STllcAL PARtSH ofi CHIUST CHURCII
TILIIPEI IIL[I Y
NOTES TO THE fi tNANCIAL STATEI MENTS
For the Year It nded 31 Deeemb¢Y 2025
Uiirr$tFlttcd
liund5
R￿S￿rIcttd
TOTAL
2025
iqINDS
2024
Funds
31e)
Ravioiarioii apidorlJe7' iyoi'ks
suiall£e Work
Masoniy
TOTAL RESOURCES USED
156,615
4,272
160,887
189,6JO
STAFf4 COSTS
Tbe PCC empLoys two orgalli51s' they are paid iespB¢lively £2,75012024.. £2.7501 aDd £2,340120?4'. nil) Thc PCC Lotttillucd to Ln]ploy d
parl-littjc Othce A￿￿Ul&tial0i. in 2025. Tivo oiliu. Djctllbeis of tbc PCC ieceivtd paymeiii for 5ftvices provtd¢d to the PCC, bDth proi'ided
Verger ge￿1¢es, the ioial received lll 2025 w¥5 £41D12024.. £010) for SEtvicBs piovidrd to famiLies at wcddiDg5 alld tullerals in iEJe Parish.
EThcludiiig cl¢igy exyefigcs, tlaimed eath nionlh iii 2025. IliiEe iiTreiiibci'4 of Ilir PCC el&iine41 ttmounis foi. JEiinbursein£rnl of expendi1￿1t
Ih¢y incurred dlitt￿]Y on behaltof thc PCC, tbis was Iliesame as in2024,wb2re th￿EMe01btrS ot'the PCC, also claimed reiTnbuTK%DCllt ot.
exptnQitur¢ iiicurr¢d on bElialf of tlie PCC.
Ally amowiis illcwi'ed hav¢ been 1'epo￿¢d agauisl th¢ iesources wd hcadiTroÉ abov¢ wete &lleutred fok. cfficirAiCy, Ihe levd of
¢xpcTJthNt¢JJidy v￿y. Ye￿ lo yew. depellding ￿￿1) th¢ iyp¢ of J)rDjccig thaLarc be￿g w]dertakeL.
SALARIES FOR MINISTERS
ThE PCC docs iioi diTeclly i)ay for Ilie 5al31ics of tts miiiisiers. Ilitss¢ air paid cBnÉi-ally. pEimaTily by Ihc Diocesc of CliesLVT, but ivilli 50111¢
iitiuD31 Stipelld support cotJI￿lg &o]n die Cliurcb CoixiiiiissÈoneTS.
ie PCC suppov(s ils clergy a¢QoTd￿l¢c with geiicraily ac¢¢pied priDciples of rbe Cburcts of Ellglandby ¢orLthbutin¥ 10 Ibt provision of
clergy housiiig. couurii tsx. alld tbc Jeinibw¥¢tDeJ]l Otreasonable PaTish r¢lai¢d eXPEllses.
The PC.C. coiitsibutcs lo a ¢￿Ilr￿1 fi￿d to 85sisI covetinR Dioces&n sa13ry cxpcodi¢urc through "Pdrisii SbBT¢." Mo6L of their exp¢lldinJr¢
telaies 10 ¢leigy SllPPDlI. Tht s¢hcmc lfjsi i'evielvcd it) 2011, aLd thc slandaydpaiyshsbairivas rcsettll 2012 alld uJfl3iedeach swbsewenl
yeai.. Tunp¢il¢y PCC ¢ODttibulio)I 10 P8risb SI￿[e wlls £75,344 in 2024 blld iD 2U25 ttiis was planned In inciEase lo £77,OU5, buL &ALi
d5SCU8SiOn Ot the PCC lliectiDg in Jalluaiy 20*5 itw3s agircd Ibal lh¢ PCC should, iii ligbr of Ib¢ contillW])g dtlitirs, agree a"trinpDr4ry"
Ttductioo in its ¢oJJttibuIio￿ to Parish Sliarc, Ibis Teduction WAS agreed with Ibc Diocese and tbe levBI frf Pars51I Shay¢ lor 2025 ivas sel ai a
base levd of £62.084. Tlic p¥id ui 2025 was £64,671 as tbE agree]ll￿1t widi Ihc Dioctse eame ill etyett ftom 31￿March. Tlic PCC
ttlso ogi'¢¢d Ili&l il would r¢view ihe lttvel of conlribulion eacli yeai. al￿ srck 10 ￿tt0Ver eonti'ibulions lo Ilie I'¢qucsicd DioE¢s*rJ posiL¢ori
Ivithin 5 yws. H•Jce, afteT (li3CU5siolls wirb tlie Diocese in December 2025, level of Patisb Sbaie tor 2026 bas bteo set at £67,lJt4
wliioli represents a SQ/0 I'ecoveiy conllibution and 1Etogniiion oran addi110￿al 3*h inci'ellse¥eqll¢sled,by ilie Diocese of all P#fi%hes, lo coi'¢i'
iiiflationary increases.
Pagt15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH
T￿ERLEy
NOTES TO THE FINANCIAL ST ATEI MENTS
Foi. the Year iided 31 Deceniber 2025
FIXKD ASSETS FOR USE BY THE PCC
As at 31112ll5
DepY¢L?atio
As ot Jl112124
DeprcL4aflon
Cost
Not
Cost
Nct
Tangiblc fixed nssets
17 Gr3Eigr Avc. Tithpcrley
346,697
Holy Cioss Kiltlitii
36.644
Office eqiiipJnEut
1.841
CC Boil¢k
7,457
HC F40il¢T
5.386
StOrn8r iTuildiJJg-Holy Ck"o&q L06,793
aiurch FixEuiTs & FttliTrg5
5,362
346,697
1,664
3?
168
579
34.174
3.03D
346,697
J6,644
1,841
7,457
5,386
506,793
5,362
14C>,697
7,329
46
210
723
38,445
3.787
32,980
1,804
7,289
4.807
72,619
2.332
29,315
.795
7,247
4.663
68,147
1375
510,179
121,831
388J48
510,179
112P42
397,137
Tli¢r¢ liave beth no addiiloi￿ io Fixed Ass¢ls in 2025,12024 £4,675) In 2017 111¢ PCC agsred tlial il was appropriate to use s01ne of Ili¢
pKoreed5 ti'om the sale of 97 ￿￿k Road #rld d)e sale of 57 Hcyts Lane. aloDgwilli th¢ bal￿]¢¢ of buildillgs fulld. ro J]Jake iJ3provolli¢Dts to
e%(SLit]g buildinBs atLd Its puicliase a hou5E fui" Ihr use of a Cburclj ivoikei 01 a Cutalc. Tht of 17 th'allge Avaiiie, WAIS 6DS, a
fDur-bedrooiii s¢ini-d¢iad)cd hDuse. was complEted OTr 7th JuDe 2017 and the cost ol lli¢ pioperty ts sboivll above aE £346.697 as it is th¢
PCCS belief Ibat by th¢ of 2025 ils JDatkcl v31ur iv&s at Leagt equA to DI. exceedBd ihc OLiginal purcbdse ptic£ ané thereforE tto
depiecioiion nccts to b¢ applie
ANALYSIS OFNET ASSETS BY FUND
Umrestrlcttd
Funds
Restricted
Fullds
Total
Total
2025
2024
2Q2S
2D24
21b25
2024
F￿¢d a5se15
Cutrent assets
Cwirllt liabilities
354,174
146,518
15,9761
358,792
190.135
111,720)
34,174
268,592
38,U5
B4.944
388,348
397,237
275,079
{] I,720)
15,976)
Fund Balanct
494.717
537,207
3U2,765
IZ3J89
7Y7.482
DEBTOIiS
2025
2024
Gift Aid recoi'erabl¢
Piwaym¢llts attd accjued iii¢ome
Otlu d¢btOTS
10,500
502
10,500
490
11.1102
10.990
Pnge 16

TIIE PAROCHtAL CHURCH COUNC￿ ofi THE ECCLESL4STICAL PARISH OF CHIUST CHURCH
TIMPII RLEI Y
NOTES TO THE FINANCIAL STATELVENTS
For the year Ended 31 Decembey 2025
LIA211LITIES.. AMOUNTS FALLINGDUIC IVITHn¥
ONE YLAR
2025
I￿24
TTadc Crcdiio¥s
AGGn]ds deterrcd iti¢oJJi¢
508
5.468
1,564
10,156
5,976
11,720
vitND DETATLS
Tlie Unrtslii¢ied ￿lla is EIIE Gcncral Fuiid wliich is lo bBuscd 10 suppoi'i Ilie ongoiii£ day lo day wDI'k of the PCC aiid Ilic Rrstsicl¢d Fuiid$
coDsis¢ of dicpakislj Buildiogs Fund, th¢ Robes FuL)d ￿le ChEW Iwcy.
Til¢ pllrchast of17 fjrillge Avenu4 Tiini?erley in 2017. as tyoied al Secti￿ fivc abov¢. utilised fillids l)¢ld in Ihe CCLA Parish Buildiu47S
tiLlld alld Ibc b21ance ol. cost Was lakEU fi.offt the pioce¢d5 of the sale of 97 Pat'k RDad, the sale ol'NvhiclJ I￿k placB ill 2016.The rtlllitied
blllance is tobeUS￿j f01- resloi'alion ond builijiTrgw￿l(, on Parisli buildin&%.
A l&ble delailinE Ilie InoveiiiEiils of the UNI'c51ri¢ltd and lh¢ R&ElI'icled fi]iid5. duiing Ili¢ Ye￿., is del&il¢d below. Boili Unrcsiricled and
Restticlcd Èiiiids ar¢ lield at eacli yeer-wd ]]} swralcly designal¢J accounls.
IlaLlauce at
OlllbF115
liesourets
sed
0¢
3111212S
Trahsler¥
Depyetlatk￿
ye50ui.ces
Inleiest
UibTestiitted Fynd
G¢nei?l FO￿d$
537.2Q7
(4,6181
1151,998)
1 08,034
6,091
494.717
Resh4cted Fuibd
Cboii. Robes
1,000
122.389
I,ooo
121,765
t800JO
Patrish [￿lIdI￿g
CIIBiiP Le8￿Y
14,272)
3,648
18000D
Total Futtd8
60,596
{8,889)
(151,9Y81
28&034
9,738
797,482
10
INDYPENDENT EXAMINERS REhfUNERATION
SrtDpas Accouttiallts Ltd w￿C appoillled iti July 2019 Lo a¢r as Independciit ExatDiatr$of Ihe PCC fin￿01a[ giaietlletits ill Ibat ¢apa¢ity
re pdid £1S0012024- £15001
CAPITAL COtffillTMEE4YS
TheFewcie no capital eommttThellt5 as at 31 D¢¢ernb¢r 2025.
Pagel?

THEI PAROCHIAL CHURCH COUNCIL OF T￿¢ KCCLESIASTICAL PARISH OF CHRIST CHiiRCH
TIf¥IPCI RLEY
NOTES TO THC, FLYANCJAL STATE1￿￿TrITS
For the YeaK Ended 31 De£eThber 2025
12
RELATED PARTY TRANSAcfioL¥S
There wereno relaled p￿ry t[￿78￿cli0￿S duriiig itse cutrenl orprevious year.
IS
CONTROLLINC PARTY
Their w&8 110 OVBrniI COnlTDlliDg party durino thc currEllt or previous year.
Page 18