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REGISTERED CHARITY NUMBER: 1131795 Sandal Magna Parochial Church Council Report of the Trustees and Financial Statements Year Ended 31 December 2025 SMH Jolliffe Cork Ltd Accountants & Business Advisors 33 George Street Wakefield West Yorkshire WFI ILX
Sandal Magna Parochial Church Coullcfil Coiitents of the Flnancial Statements for the Year Ended 31 D¢¢ember 2025 Page Report of the Trustee$ Independent Examiner's Report Statement of Flnancial Activities Balance Sheet Notes to the Financial Statements Detaued Statement of Finaneial Activities 13
Sandal Magn2 Paroehial Church Collllcil Report of the Trustees for the Year Ended 31 Detember 2025 The tnjstees present their report with the f]nancial stalements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account$ in a¢¢ordan¢e with the Financial Rq)orting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 20191. The trusteeg also adopt the Church Accounting Regulations 2006. OWECTIVES AND ACTIVITIES Objeetive5 and aims The objeGt of Sandal Maglla PCC is to promote in the ecclesiastical parish the whole missioll of the Church. Our MiF10n is that with jes.. the10st are found, the found grow and the lonely are enfolded. ACHIEVEMENTS AIYD PERFORMANCE Charltable activities The PCC produces a separdte document, the Anllual Review, which highlights the activities of all the groups within the PCC throughout 2025. The Spring Cotllmunity Cafe Lirnited is a wholly owned subsidiary of the PCC. The COpan)S trading activitieg are reflected in the company's own fitwicial statements. The PCC received gift aid donations of £81,241 (2024.. £74,413) frorn the company during the ye4r. FllYANCIAL REVIEW Reserves policy The Trustees have considered the level of reserves they wish to relain, appropriate to the Charitgs needs. This is based on the Charity's size and the level of fllmllcial cornmitm¢nt held. At the year end. the unrestri¢ied reserves were £423,523 (2024.. 398.290}. STRUCTtJRE. GOVERNANCE AND MANAGEMENT GoverlliDg document The Charity is controlled by its goveming doCuent, The Paro¢hial Chureh Council Powers Measure {1956) and Church representation rules and constitutes an unincorporated Charity. REFERENCE AfiD ADMINISTRATIVE DETAILS Reglstered Charity number 1131795 Principal 4ddre5S Parisb Offi¢e. St Helen's Parish Church Bamsley Road, Sandal Wakefield West Yorkshire WF2 6E
Sandal Magna Parncbial Chureh Collllcil Report of the Trusteeg for the Year Ended 31 December 2025 Trustees J Arnold L Asquith N Brook N Clark E Dunn CotOn J Finn LFin C A Francos M Keeto S M¢Culloch E Morton P Morton A North CAOrr A E Parker R Parker S Poyntz B C Prait C Rountree Revd. H J Smith M R Walk¢r Resigned 22.05.2025 Resigned 17.09.2025 Resigned 22.05.2025 Appointed 22.05.2025 Appointed 22.05.2025 Appointed 22.05.2025 Resigned 29.01.2025 Indepelldellt Examiner SMH Jolliffe Cork Ltd Accoun&ts & BusineFts Advisors 33 George Streei Wakefield West Yorkshire WFI ILX Approved by order of the board of trnstees on ..Iq . 04 . ID Afy........ and signed on its behalf by.. Revd. rustee
Independellt Examiiier's Report to the Trustees of Sandal M#£na Parochial Church Council Independent examintr'5 report to the trll$tees of Sandal Magna Parochlal Church Council I report to the charity tTU5te£s on my examination of the accounts of Sandal Magna Parochial Church Coullcil (the Trust) for the year ellded 31 December 2025. Respunsibilities and basls of report As die charity trttees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 Cthe A¢t'}. I report in respect of my examination of the Trtt'S accoullts carried out under S¢¢tion 145 of the Act aud in catrying out my examination I have followed all applicable DirtionS given by the Charity Commission under Section 145(5)(b) of the Act. Indepeiident examiner's statement Since your charity's gross income exceeded £250,000 your examiner rnust be a member of a list¢d body. I can confmn thai l am qualified to undenake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed btyjies. I have completed my examination. I confu3]] that no aterIal matters have come to my attention in cc)nnection with the examinatioll giving me cause to believe tbat ill ally material respeKt'. accounting r¢cords were not kept ill respect of the Trust as required by Section 130 of the ACL or the accounts do not accord with those records; or the accounts do not comply witb the applicable requirements concerning the form and content of accounts set out in the Charities IAc¢outtts and Reports) Regulatio% 2008 other than any requirement that the a¢counts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns alld have eome across no other matters in connection with the examination to which attention should be diawq) in this report iti order to enable a proper understanding of the accounts to be reached. Jone Crossley FCA SMH Jolliffe Cork Ltd Accountants & Business Advisors 33 George Street Wakefield West Yorkshirc WFI ILX
Sandal Magna Parotbial Chur¢h Coun¢il Statement of Finanei%l ActitieS for the Year Ended 31 December 2025 2025 Total funds 2024 Total filnds Unrestricted funds Restricted funds Notes ¥COME AND ENDOWMENTS FROM Donations and legacies 210,561 28J55 238,916 206.017 Charitable activitfies Church hall lettings Fee Running costs 8,860 18,132 54.815 8,860 18,132 54,815 8.572 13,593 38,537 Other trading activities Other income 97,699 97,699 47,421 99.165 38.880 Total 432.488 33 404 764 EXPENDITURE ON Raising fi]nds 82,823 82,823 75.941 Charitable activltles Missionary and charitable givxnE Ministy Running ¢osts Wages S.889 81.188 117,644 120,559 816 6.705 81.188 129.884 133.909 7,33 1 85,461 144,957 112 581 12,240 13 Total 408.103 26,406 434 509 426,271 NET INCOMEIIEXPEF4DITURE) Transfers between funds 24,385 848 6,949 31,334 (21.5071 10 r+let movement in funds 2S,233 o,ioi 31,334 (21,5071 RECONCILIATION OF FtJNDS Total funds brought forward 398,290 28,84S 427,135 448,642 TOTAL FUTr4DS CARIUED FORWARD 423 523 34,946 427.135 The llote8 forn) part of these f1claI statements
Sandal MagTha Parochial Church Council Balanee Sheet 31 December 2025 2025 Total funds 2024 Total funds Unrestrt¢ted funds Reqtricted funds Notes FIXED ASSETS Tangible assets Investments 212,318 3J16 21S,634 205,243 212,319 3,316 21S,635 205.244 CURRENT ASSETS Debtors Cash at bank 24,900 213 552 4,683 29J83 34,289 208,218 238,452 31,030 270.082 242,507 CREDITORS Amounts falling due within one year (27.248) (27.248) (20,616) NET CURRENT ASSETS 211.204 242 221891 TOTAL ASSETS LESS CURRENT LL4BILITIES 423,523 34,946 458,469 427,135 NET ASSETS 423,523 34.946 427 135 FUNDS Unrestricted funds Restricted funds io 423,523 34,946 398,290 28.845 TOTAL FUNDS 458.469 427,135 The fmancial statements were approved by the Boord of Trustees and authorised for issue on . alhd were signed on its behalf by.. ith- Trnstee A NortlL- Trustee The notes fomi part of these fancial staternents
Sxndal Magna Parochlal Church Councll Notes to the Financial Statements for the Year Ended 31 December 2025 ACCOUF4TING POLICIES Basls of preparing the financial statements The fanCIal statemenis of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 1021 'Accounting and Reporting by Charities.. Statement of Retonunended Pra¢ti¢e applicable to chartties preparing their a¢countb in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 2019).. FinaTLcial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republi¢ of treland, and the Charities Act 2011. The fanCIal statements have been prepared under the historical cost convelltion, with the exception of investtnents which are included at ll)ad(et value. The fanCial siatemenis include all transact10115, assets and liabilities for which the PCC is responsible iti law. They do not include the a¢counts of church groups that owe their main affiliation to anotber body. nor those that are informal gathering of church member. The PCC has taken advaniage under the Charities Act 2011 from preparing group accounts. Flllallcial reporting standard 102 - redlleed di5c105llre exemptions The charity has taken advantage of the following dts¢losure exemption in preparing these fll)ancial Stateents, a# pemiitted by FRS 102 The Financial lieporting Standard applicable ID tbe UK and Republic of Ireland,: the requirements of Section 7 Staternent of Cash Flows. Income All income is recognised in the Statement of Financial Activities once the Charity hag entitlement to the funds, it 1$ probable that the income will be re¢¢ived and the aDjOLt can be measured reliably. Grants Grants received are accounted for as they fall due and included within the Statement of financial activities. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constrnctive obligation COrnTnitting the charity to that expenditure, it is probable that a transfer of ectsnomic ben¢fits will be required in settlement and the amouni of the obligatioll can be measured reliably. Expenditure is a¢¢ounted for on an accruals basis and has been Classified under headings that aggregate all cost related to the category. IlThere costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to Conditions which have not been met at the year end date are noted as a cornmitm¢nt but not accwed as expellditure. Tangible fjxed gsset$ Depreciation is provided at the following annLthI rates in order to write off each &8set over its estimated use1 life. L4nd and buildings Chur¢h equiptnellt Fixtures and fittings Coanputer equipment at varying rates on cost IOQ/o on cost 250/0 on cost Conse¢rated and beneficed property of any kind is excluded from the financial statemellts by s.10{2){a} of the Charities Act 2011. Movable church furnishings held by the vicar and church wardens on special tNst for the PCC and which require a faculty for disposal are accounted for as inalienable propety, listed in the ¢hur¢h's inventory, which can be insp¢ct¢d (at any reasonable time). c¢)ntinued..
S#lld#l Magna Paro¢liial Church Couu¢il Notes to the Finallcial Statement5- continued for the Year Ended 31 December 2025 ACCOUNTING POLICIES- continued Taxation The charity is exempt from tsx on its charitable activities. Fund aecountillg Restricted funds represent {&) income from lrnsts or endowments which may be expended only on those restricted objects provided in the terms of the ttwt or bequest, and O)) donations or grants r¢¢eived for a specific object or invited by the PCC for a specific object. The funds llvay only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried fonvard as a balance on that lld. The PCC does not usually invest separately for each fimd. Where ihere is no separate investment, interest is apportioned to individual fvnds on an average balance basis. Unre8tsicted funds are fvnds which Can be used at the PCC'S discretion. The PCC ndS are general funds which can be used for PCC ordinary puJp)ses. OTHER TRADING ACTIVITIES 2025 2024 Fundraislng events TRUSTEESI REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 3E December 2025 nor for the year ended 31 Decernber 2024. Trustees, expenses There were no tntees, expenses p&id for the year ellded 31 December 2025 nor for the year ended 31 December 2024. STAFF COSTS The average monthly number of employees during the year was as follows.. 2025 2024 pcc Spring SHYP CAP (Cluistians Against Poverty) 16 14 No employees received emoluments in excess of £60.000. Total eTnployee costs for the year arnounted to £215,150 (2024.. £184,481}. These costs include £7,776 of Employevs llational insurance contributions and £8,424 of Employevs pension tontiibutions. continued...
Sandal Magna Parochial Church Council Notes to the FRD#ncial Statements- continued for the Year Ellded 31 December 2025 COMPAIL4TIVES FOR THE STATEMENT OF FINANCLIL ACTIVITIES Unrestri¢ied nds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 185.890 20,127 206,017 Charitable activities Church hall lettill85 Fees Running costs 8,572 13.593 38.537 8,572 13,593 38,537 Other trading activities Other income 99.165 38.880 99,165 38,880 Total 384 637 20,127 404.764 EXPENDITURE ON Raising funds 75,941 75,941 Charitable getlvltles Missionary and charitable givityd Ministry Rumiing costs Wages 7,33 1 85,461 138.677 7.331 85.461 144.957 112.581 6,280 13,360 Total 406,631 426,271 NET INCOMEI(EXPENDITURE) Tr2llsfer$ between funds (21.9941 75,757 487 (21,507) Net movement in funds 53.763 (75,270) (21,507) REC0Tr4CtLLiTION OF FUNDS Total rtd$ brought forward 344,527 104,115 448,642 TOTAL FUNDS CARRIED FORWARD 398,290 427,135 continurd...
Sandal Magna ParochiAI Chur¢b Couii¢il Notes to the Flnancial stateents- continued for the Year EDded 31 December 2025 TANGIBLE FIXED ASSETS FIXr¢S Land and buildings Church equipment Computer eQUipent fittings Totals COST At l January 2025 Addititsns 309,256 14,700 50,384 107,506 21,408 488554 27,584 At 31 December 2025 323 956 00.704 516 138 DEPRECIAT10Tr4 At l January 2025 Charge for year 103,777 8,448 43,642 55.865 4.888 20,027 283Jll 17,193 At 31 December 2025 172 225 46,233 21,293 300504 NET BOOK VALUE At 31 December 2025 ISl,731 14.471 46.753 215 634 At 31 December 2024 145 479 6,742 ,381 205 FIXED ASSET tNVESTMENTS The investment in group undertakings represents IOO°/D of the issued ordinary share capital in The Spring Community Cafe Limited. The Cornpany was registered in England and its ptillGipal activity is that of a ¢afe providing hot and cold food and beverages to the community of Sandal. At 31 December 2025 the capital and reserves toialled £10,26012024.. £10,172) and the net increase in retained earnings for tbe yeat were £88 {2024.. £7,642 decrease). after a gift aid donation of £81,241{2024: £74,412) to the PCC. DEBTORS: ALVtOUNTS FALLING DUE WITHll¥ OEIE YEAR 2025 2024 Trade debtors Other debtors Prepayments and accrned incorne Amounts due from related uttdertakings 198 loo 28,935 6,817 26,753 350 719 29,S83 34,289 continued...
Saiidal Parothi#l Chureh Coulleil Note$ to the Financial Statements- continued for the Year Ended 31 Deeember 2025 CREDITORS: AMOUNTS FALLING DUE WITHllY ONE YEAR 2025 2024 Trade creditors Social security and other teS Mission a¢crL1 A¢crued expenses 2,303 4,603 5,000 3,794 2,558 5,000 9,264 20,616 io. MOVEMENT IN FUNDS Net movement in fidS Transfers between funds At 31.l2.25 At 1.1.25 UnrestrRcted funds pcc Spriug Walton Development Tree of Life Building fund tnsurance mouies 205,195 93,880 6,726 78275 2.500 11.714 108,199 (90,206) 1,862 4,280 (75.138) 82.367 (1.818) (4.563) 238,256 86,041 6,770 77,992 2,SOO 11,964 250 398,290 24?85 848 423,523 Restricted funds SHYP CAP (Christians Against Poverty) Church Yard and Earden$ Defibrillator fimd Choir fund Bells fund Children's room Audio visual system 3,789 23,760 646 427 123 loo (3,897) (4,2(yO) 4,216 3,4S8 4.108 22.958 646 2.011 123 loo 5,000 1,584 5,000 S221 28,845 848 TOTAL FUF4DS 427.135 4S8,469 10 continued...
Sandal Maglla Parochial Church Coiineil Note5 to the Financial Statements- eontlnlled for the Year Ended 31 December 2025 io. MOVEMENT IN FUNDS- Continued Net movement in fullds. included in the above are as follows: Incoming resourc¢s Re8our¢es expended Movement in llds Unrestrlcted fulld5 pcc Spring Walton Developrnent Tree of Life Insurance monies 331,850 90,SS3 2,035 7,800 250 {223.651) {180.7591 (173) (3.5201 108,199 (90,206) 1.862 4,280 250 432,488 (408,103) 24,385 Restricted funds SHYP CAP (Christians Agaittst Poverty) Defjbrillator fund Children's room Audio visual system 2,514 14,919 2,400 5,000 (0,411} {19,179} (816) (3,897) (4.260) 1.584 5.000 8.522 33JS5 26,406 TOTAL FUNDS 434 S09) 31J34 Comparatives for movemeDt in funds Net movement in llds Transfers between funds At 31.12.24 At 1.1.24 Unrestricted funds pcc Spting Walton Development Tree of Life Building fimd Insurance monies 235,387 101,674 7,466 34,509 (69.887) (165) 1.835 (64,701) 62,093 {575) 76,440 2.500 205.195 93,880 6,726 78,275 2,500 11.714 344,527 (21,994} 75,757 398,290 Restricted funds SHYP CAP (Christians Agatnst Poverty) Tree of Life (memorial gardens) Church Yard and gardens Defibrillator lld Choir fund Bells fund 4,742 19,843 79,530 1,461 {974) (2,414) 4,891 (79,530) 646 427 123 loo 3.789 23,760 646 427 123 100 104.115 487 28,845 TOTAL Fu[S 21,5071 427,135 ¢ontinued...
Sandal Magna Parochial Church Council Notes to the Financlal Statements- continued for the Year Ended 31 December 202S OVEMENT IN FUNDS - contlnutd Comparative net movement in funds. sncluded En the above are as follows= Incoming resources Resources expended moveent in fullds Unrestrlcted fullds pcc Spring Walton Developrnent Tree of Life Insurance monittq 272,837 95,506 30 4,550 11,714 (238.3281 (165.3931 (1951 (2,7151 34,509 (69,887) {165) 1,835 384.637 (406,631} (21,994) Restricted funds SHYP CAP {Christian$ Against Poverty) 2,337 (8761 18,7641 1.461 20,127 19.640 487 TOTAL FtJNDS 426.271) 21.507) RELATED PARTY DISCLOSURES The charity has taken advantage of eXeptI0n, under the temis of Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland,, not to disclose related party tronsactions with wholly owned subsidiaries within the group. There were llo other related paty transactions for the year ended 31 DeCe[ber 2025. 12
Sandal Maglla Parochial Church Council Detailed Statement of Financial Activlties for the Year Ended 31 Deeember 2025 2025 2024 4COME AND ENDOWMEP4TS Doll#tlOns legacies Gifi aid donation from The Spring Community Cafe Limited Donations Gifi aid Legacies and appeals CAP incotne Ctsllections (open plate) 81,241 101.214 26.875 4,460 14.918 74.411 81.077 22,154 2,536 17.790 8.049 238,916 206,017 Other trading actitieS Fundraising events 97,699 99,165 Charitable aetivities Church hall lettingg Fees Diocesan Grants- Every Good Work 8,860 18,132 8.572 13.593 81,807 60,702 Other income Car parking income Insurance Claims Diocesan Grants- Westmorelaud room- Children's Work 42,171 250 27,166 11,714 5.000 Total ineomlng resollrces 465.843 404,764 XPENDITURE Other trading #ctiTAtie8 Putchas¢s Wages 1,582 4,031 82,823 75,941 Charitable activities Wages and pensions Rates and waier It1rance Carried fonvard 133,909 6,011 12,314 152,234 112,571 885 11,916 125,372 This page does not fotm part of the statutory finan¢ial statements 13
Sattdal Magna Parochial Church Councll Det%Sled Statement of Financial Activitie5 for the Year Ended 31 December 2025 2025 2024 Charitable activities Bn)u¥ht forward Light and heat Telephone Printing, postage and siationery Advertising Sundry expenses Cleaning and waste disposal Repatrs and maintenance Church yard maintenance Upkeep of services Training costs Subscriptions and licences Children and youth work expenses Depreciation of tangible f]xed assets Parish share and other ministy ¢osts Missionary alld charitable giving 152,234 32,953 2.540 8,825 33 4,765 2,808 13,207 291 2,420 979 ,329 6,021 17,193 83,734 6,705 125,372 41,415 2,334 7,980 8,707 4,099 22,349 1,434 2,387 1.085 8.358 1.591 16,716 87,317 7.331 343.037 338,475 Support costs Finance Interest payable 10 Governallce cost ACCOLtanCY fees Professional fees 5,274 4,730 7,115 11.845 Total resources expended 434.509 426 271 Net Incomel(expeDditure) 21,507) This page does not forn) part of the StatOry fu¢la1 statements 14
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