**We are pleased to enclose your annual accounts.** 



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 MiF￿10n 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 CO￿pan)￿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 doCu￿ent, 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 Co￿tOn
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 trt￿tees 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 Trt￿t'S accoullts carried out under S¢¢tion 145 of the Act aud in catrying
out my examination I have followed all applicable Dir￿tionS 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 Acti￿tieS
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 f￿￿1claI 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 f￿ancial 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 f￿anCIal 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 f￿anCIal statements have been prepared under the historical cost
convelltion, with the exception of investtnents which are included at ll)ad(et value.
The f￿anCial 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 State￿ents,
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 aDjOL￿t 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 use￿1
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 tn￿tees, 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 state￿ents- continued
for the Year EDded 31 December 2025
TANGIBLE FIXED ASSETS
FIX￿r¢S
Land and
buildings
Church
equipment
Computer
eQUip￿ent
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 t￿eS
Mission a¢crL￿1
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 fi￿dS
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
move￿ent
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 eXe￿ptI0n, 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 acti￿tieS
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
It￿1rance
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
ACCOL￿tanCY 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 Sta￿tOry fu￿¢la1 statements
14


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