REPORT FOR THE ANNUAL PAROCHIAL CHURCH MEETING 2026
AND
ACCOUNTS FOR THE YEAR ENDING 31 DECEMBER 2025
The Parish Church of St Mary Without-the-Walls Handbridge in the Ancient Parish of St Mary-on-the-Hill Chester
Electoral Roll
The total number on the electoral roll is 201, with 55 living outside of the parish.
Report of Llay Estate to the APCM 2026
The Llay Estate is a charitable organisation which uses funds from historical investments to support local charities by way of donations. It is administered by a committee made up of ‘the Rector for the time being, 2 Churchwardens and 2 representative Trustees appointed by the Vestry of the Parish’.
with Colin Pickering acting as ‘clerk’.
The 2 representatives HB and CS are stepping down at the APCM so 2 new reps will need to be appointed at the APCM in April 2026.
At the recent meeting of the above committee in December 2025 awards totalling £7500 were made to four local charities: St Mary’s Luncheon club, Share Shop, Overleigh School Pastoral Fund, Soul Kitchen.
A further sum of £1400 was retained in Llay Estate funds should it be needed in cases of particular need.
Colin Pickering, Clerk to the Estate
Rector’s Report
‘If the whole body were an eye, where would the hearing be? … If all were a single member, where would the body be? As it is, there are many members, yet one body. The eye cannot say to the hand, “I have no need of you” …’ (1 Cor. 12 17:21).
Corinthians, a church riven with factionalism, and looking for answers as to how they were live out this new faith in a pluralistic society. Questions which are as pertinent to us as first-century Corinth. Fortunately, here at St Mary’s we do not appear to be beset with the problems that were manifesting themselves at the early church in Corinth!
As we read above, Paul describes the Church as a body, in which every single part has a part to play; those who are apparently weaker are still vital. As I write this, the Centre sta� are busy in the o�ice alongside someone else who is working on the finances, the Unlicensed Lay Weeders are beavering away in the church grounds, flower ladies are planning the riot of colour they will introduce to the church at Easter, and the cleaning ladies are maintaining our beautiful building. Elsewhere, reports are being compiled,
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people are out taking Home Communion to people, worship and music is being prepared, children are reflecting on their morning act of worship, prayers are being o�ered. Everyone is playing a part; each part of the body doing what it is called to do in order to build up the whole. I am grateful for all this – and more – which is done in the name of Christ at St Mary’s. It is a shared ministry, and I never feel that I am alone, for which I am deeply thankful. As we move forward together, we can encourage new and existing members of the congregation to discern their gifts and what they might be able to o�er in the service of our Lord and his body in this place.
make the Cluster groups work collaboratively, e�iciently, and e�ectively. This may sound dull (I’ve had more enjoyable afternoons!) but it is important, to ensure that we can deliver in our prime task of proclaiming the gospel. One aspect of this is obviously the church finances, to make sure that we are viable for the future, and that we are managing our money responsibly in the present. I am extremely grateful for the positive response to the stewardship campaign and the fundraising e�orts of the CMC. We need to continue to think strategically and look ahead with hope; and to continue to develop our work amongst children and young people – are you called to do this?
It is a genuine delight to worship with everybody at St Mary’s. Whether indoors (Nine Lessons and Carols) or outdoors (carols with mulled wine and mince pies) it is a welcoming and uplifting experience; reverential but fun. I know there are many people in the congregation whose faces I know but whose stories I do not yet know. I trust that it might be possible to learn more of these in the next year.
Natalie Maxwell is drawing to the end of her time as ordinand on placement, and I know that she will want me to thank you for all the opportunities that you have a�orded her over the last year, and all the support that you have shown her. It has been a pleasure having her as a colleague and we wish her well in her ordained ministry.
out – many of them are named throughout this report. Be assured that I am grateful for all of you and the di�erent parts you are playing. However, I must mention Lynne Jones as she finishes her six years as Churchwarden, having worked with two Rectors and overseen all the challenges of an interregnum. I am indebted to her for her support since I have arrived. Lynne is a walking encyclopaedia of Handbridge and St Mary’s, who cares deeply for this place. She has been able to bring me up to speed on so many di�erent things, giving me background and detail, and helping me to settle here so quickly. I know that she will continue to be involved, and to be a source of wisdom for those new people taking up their roles, but she can also put her feet up!
With prayers for the next year,
Antony.
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The Revd Antony Dutton, Rector of St Mary Without-the-Walls, Handbridge
The Fourth Sunday of Lent, 2026
Churchwardens Report
It has been a privilege to serve as churchwardens over the past year and to support the ministry and mission of St Mary’s. We would like to begin by thanking our Rector, retired clergy, lay reader, PCC members, Deanery Synod representatives, volunteers and the whole congregation for their continued commitment, prayer and mission.
Over the past year we have seen encouraging signs of growth and engagement within our church community. Our regular pattern of worship has continued faithfully, and we are grateful to everyone who contributes to services in so many ways including our Director of Music (Michael Reynold), choral volunteers and scholars, bell ringers, readers, intercessors, sidespeople, servers and those who assist with refreshments and hospitality. These contributions help make our worship welcoming and meaningful for all who attend.
We recognise the ongoing pressures facing churches everywhere and are thankful for the generosity of those who support the church through regular giving and fundraising e�orts. This support enables the continued ministry and mission of our parish. We are most grateful to our Treasurer (Tom Hardcastle) and his team for the e�icient management of the budget.
We appreciate the work of the cluster groups whose e�orts enable St Mary’s to run smoothly and strengthen fellowship and outreach.
Looking after the church building and grounds remains an important responsibility. During the past year we have carried out routine maintenance and addressed a number of practical matters to ensure that the church remains safe, welcoming, and fit for worship. The Quinquennial Inspection in March 2026 will shape our building priorities for the next five years. We await the final report. All Terrier and Inventory items have been inspected, verified, and securely stored.
We are grateful to those who give their time and expertise to ensure St Mary’s Church and Centre are safe places to be, namely our O�ice sta�, Safeguarding O�icer (Sue Fryer) and Health and Safety O�icer (Ian Crossan).
unlicensed lay weeders whose hard work makes St Mary’s church a warm and welcoming environment for both worshippers and visitors alike.
This church is special because of the people in it and we would like to take this opportunity to thank you all.
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Safeguarding Report
Our church is committed to the safeguarding and care, of everyone within our community. We recognise the importance of creating a safe environment for children, young people, and vulnerable adults, and we follow the safeguarding policies and guidance of the Church of England. Safeguarding is the responsibility of the whole church community.
The PCC has adopted and implemented the House of Bishops’ Safeguarding Policy and Practice Guidance. The safeguarding policy is reviewed annually by the PCC and is displayed in the church and on the parish website where applicable.
The safeguarding team consists of: Parish Safeguarding O�icer (PSO), Incumbent/Priest-in-Charge, Churchwardens
Training
Safeguarding training has been undertaken in accordance with Church of England requirements. The Parish Safeguarding O�icer and clergy have completed the relevant safeguarding training modules, and volunteers working with children and vulnerable adults have been encouraged to complete Basic Awareness and Foundation level training.
DBS
The parish continues to follow safer recruitment practices for all roles involving work with children or vulnerable adults. This includes the completion of DBS checks where required, role descriptions, safeguarding training, and the use of confidential declarations. Records are maintained securely.
Safeguarding concerns
Any safeguarding concerns raised during the year have been dealt with in line with diocesan safeguarding procedures. Where necessary, advice has been sought from the Diocesan Safeguarding Team. Confidentiality has always been maintained.
Looking ahead we will continue to prioritise further training and strengthen safer recruiting.
The PCC recognises that safeguarding is an ongoing responsibility and remains committed to promoting a safe and supportive environment for all.
Thanks to all volunteers and church members who contribute to maintaining a culture of care and vigilance within our parish.
Sue Fryer, Parish Safeguarding O�icer
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Finance Cluster Report
Cluster members: Helen Brophy, Emma Degg, Antony Dutton, David Gilburt, Tom Hardcastle, Lynne Jones, Michael Mitchell, Lynne Purcell, Mavis Sellers
Cluster
The cluster met regularly throughout 2025 between Standing Committee and PCC meetings. We reviewed and recommended budget proposals for PCC approval and monitored spending throughout the year. Our strategic financial work enables PCC meetings to focus on our mission.
Expenditure
The total expenditure for 2025 was £241,909 (2024: £288,369), including the application of restricted funds of £16,148 (2024: £46,491) and the use of funds designated by the PCC of £1,000 (2024: £25,701).
Major expenses
Our Parish Share in 2025 was £77,604, and for 2026 will increase by 3% to £79,920. The significant repair and maintenance costs of 2024 did not continue into 2025, partly in recognition of the Quinquennial Inspection undertaken in Quarter 1 2026 which will determine building repair and maintenance spend priorities for 2026 and beyond. Equally the cost of the new AV system was a ‘one o�’ in 2024 and not repeated in 2025.
Protection and maintenance
We have insurance cover with Ecclesiastical Insurance Limited. Regular maintenance of the church, its grounds and the centre is undertaken by a combination of volunteers and paid contractors, and regular maintenance and inspection contracts are in place.
Centre loan
We continued to pay the annual capital sums of £12,500 to Methodist Chapel Aid Ltd in reduction of the loan taken out to complete the building of the Parish Centre. A number of generous donations, see below, enabled an overall capital repayment of £50,000 in the year, meaning that the balance outstanding on the loan account was £109,500 at the year-end (2024: £172,000). The unrestricted fund balance at 31 December 2025 £289,503 compared with the 31 December 2024 balance £220,134.
Stewardship
We are thankful for the congregation’s response to the stewardship focus in October which resulted in 14 members of the congregation joining planned giving and setting up standing orders. We now have 118 people making planned giving. In addition, one third of existing planned givers increased their standing order amounts.
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With the new planned givers and the increases, the regular giving income received by St Mary’s is increasing by nearly £2000 a month, on average.
Thank you to all of you who support the ongoing running and ministry of St Mary’s in our community. We encourage those of you still reflecting to consider how you might also respond.
Mary’s’ leaflet and the Rector’s sermons in October, also prompted several individuals to donate and specifically support reducing the Parish Centre loan. We are thankful for their contribution to enabling the Parish Centre to reduce the burden of the loan.
Donor income
October, the levels of planned giving are increasing and we’ll carry out a full reforecast in Quarter 2 2026. The Cluster keeps a careful watch and monitors the income and expenditure throughout the year. The PCC maintains a substantial balance of funds as a bu�er to cover expenses and loan repayments if for whatever reason income were to fall substantially.
Centre income
Parish Centre income increased in 2025 to £73,532 (2024: £68,939) and there has been greater promotion of the Centre to increase lettings and occupancy further. This is increasingly important as the National Lottery funding which fully covered Centre sta� salaries ceased in April 2025, since when there has only been Centre income to pay these salaries.
Finance team
that tasks are divided, knowledge is shared, and a more sustainable structure is in place given the scale and complexity of the Church and Parish Centre. The Treasurer is grateful for the ongoing commitment and good humour of this team.
Reserves policy
The PCC closely monitor reserves to ensure there are su�icient levels and cash funds to cover current activities. This level of reserves has been maintained throughout the year.
Buildings Cluster Report
Firstly could I thank all the members of the Buildings Cluster for all their support this year: Antony, Lynne and Mavis (Churchwardens), Brian Dickinson, Fiona Harrison, Alison McLellan and John Parkin.
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maintenance work on the church, as we would have wished. We have continued with the repointing of the external stonework as per the previous quinquennial inspection.
The Architect carried out a quinquennial inspection on the 4[th] March; we await his report, which we anticipate will require some scheduling of repairs to the church structure as funds permit.
We have continued to have issues with the AV system, and the contractors have returned on a couple of occasions to try to resolve the ongoing issues.
The Centre contractors have continued to try to resolve an ongoing problem with the roof; and are scheduled to return to hopefully resolve the issue.
A big thank you to our Parish Administrator & Centre Manager Doris Keen and her supporting sta�, Joanna Polanczyk, Michael Mitchell, John Rose, Sheila Jones and Lisa Jones for all their commitment, hard work and support. We wish Sheila Jones a long and happy retirement.
Many thanks also to Alison and her team of ‘licensed lay weeders’ for keeping the grounds up to scratch.
John Scott, 6 March 2026
St Mary’s Handbridge Centre Report
Helen Brophy, Lynne Jones, Mavis Sellers, John Scott, Ted Graham (April 2025 – January 2026), Revd Antony Dutton
The Centre continues to thrive, and the income from bookings has risen slightly in 2025 (partly due to an increase in room hire rates) and is expected to remain stable during 2026. The Centre Management Group has started to look into raising awareness of the Centre facilities through website optimisation and more targeted social media use in order to increase the hire income. This will help to cover any shortfall from the lottery funding which expired end of March 2025 as well as persistently high energy cost.
Helen Brophy and Michael Mitchell have managed to secure two grants which helped cover some of the running cost of the Centre. There will also be more focus on grant applications going forward in order to help with Centre finances.
Throughout 2025, we have been liaising with the site management of the building site on 2 Overleigh Road as well as with the Grosvenor Estate in order to minimise the disruption to the Centre and its users. There have been a number of challenges with poor communication on the part of the site management regarding closures of the drive which caused delays in accessing the car park and with unauthorised parking in the
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Centre car park, but, all in all, the impact on the Centre and user groups has been kept at a tolerable level.
The feedback received from Centre users remains very positive, with most users commenting on the beautiful facilities and friendliness and helpfulness of the Centre sta�.
I would like to thank our Centre sta� Joanna Polanczyk, Michael Mitchell, John Rose, Sheila Jones and Lisa Jones for their continued hard work, commitment and support. Sheila Jones will retire at the end of March 2026, and we wish her all the best for this new phase in her life.
Doris Keen, Parish Administrator & Centre Manager
Children and Young People Report
Revd. Maureen Pickering (Chair), Alison McLellan, Sue Fryer, Lynne Jones, Sharon Johnson, Revd. Antony Dutton
In November 2025, after discussions with the Rector, we agreed that this cluster would be dissolved with immediate e�ect. The cluster had not met in the last twelve months and much of the work concerning children and young people is being done through the Ministry Team (such as the planning for the Family Eucharist and the initial planning for Messy Church) or through the planning groups of the various groups (such as the Baby and Toddler group).
This should be seen as part of our continued evolution of governance and the experiment of the clusters being refined to be most e�icient and e�ective. We'd particularly like to thank all the members of this cluster, who have contributed their time and e�orts over the time that they have been running and for their continued support and contributions to these spheres as we move forward.
In June 2025 we advertised for a Children and Young Person's Worker using a variety of platforms. We shortlisted two candidates, but the panel felt that they were unable to appoint.
Communications Cluster Report
Revd Antony Dutton (Chair), Stuart Bull, Catherine Jones, Lynn Jones, Jo Lewis-Palmer, Mavis Sellers.
The Cluster has met regularly over the past year and discussed a wide range of subjects.
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Websites. St Mary’s website has been updated at regular intervals with posters and new event items. Work is ongoing to replace and brighten some of the interior and exterior photos and to update the photos for Baptism and Weddings. The “A Church Near You” website is also updated regularly to include the weekly pew sheets and the Magazine.
Chris Dukes stood down from the Cluster in Autumn 2025. A vote of thanks to Chris for all her hard work in building up the Facebook page over the last few years. The Rector has taken over the Facebook role which is now seen as the main communications medium. Whilst the setting up of an “Instagram” account was considered, it was felt that the work involved was greater than the likely return. Information is sent to the Facebook pages of Westminster Park and Kings Moat on a regular basis whilst posters are displayed in the notice boards in the parish. A mail shot was made to the 200+ properties in Kings Moat at Easter 2025, but it was decided not to repeat this exercise at Christmas 2025 or Easter 2026, as it is felt that Facebook o�ers a better medium. A new stand-alone Banner was produced in time for the Handbridge Festival, and this will be used for other events.
The Cluster is evaluating a number of items of advertising merchandise to be used to raise St Mary’s profile and to provide extra income.
Catherine Jones continues to produce an excellent Parish Magazine on a bi-monthly basis and spare copies are distributed around the parish.
Password problems resulted in the handover of the administration of the Rector’s Gmail from Ric Whaite to Antony proving impossible, and as a result, a new Gmail address, stmarysrector.handbridge@gmail.com was created. The weekly pew sheet is once again being emailed out.
Stuart Bull
Community, Charity and Mission Cluster Report
by £4,407, the group was able to turn its attention to serious fundraising on behalf of the church while still actively contributing to the charities we have supported over many years.
everyone’s credit [ volunteers and donors] that the target was achieved in January.
Church fundraising activities:
The Handbridge Summer Festival for which St Mary’s provided teas, children’s games and somewhere quiet to sit down, raised £682.60
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Pimm’s and Hymns [masterminded by the Rector] raised £2,280
Back to School quiz [ditto] raised £435
Patronal Festival with Bring and Share Lunch
Harvest Supper raised £1,023.80 [never rely on AI for quiz questions!]
Christmas Fair raised £3,547.13
Christmas Quiz raised £739
Carols with mulled wine and mince pies [also masterminded by the Rector and nobly accompanied out of doors by Michael Reynolds] raised £260
Burns Night Supper with dancing to the Cambrian Band [thank you, Catherine and Alistair] raised £1,016
We very much appreciate Margaret Teasdale’s organising a co�ee morning for church funds which raised £525
The total raised to date £11,708,53. [including £750 matched funding from Barclays Bank]
Community Outreach:
The neo natal unit at Liverpool Maternity Hospital continues to welcome knitted contributions with a wide range of benefits to all [knitters, babies, plus a source of funding for the unit] David G kindly transports the knitwear to its destination
by the Cluster members
fund most months except May [Christian Aid], November [Poppy Appeal]
The Big Co�ee Morning for McMillan Cancer research was again very well supported and was voted a big success.
Christian Aid:
The Christmas card tree raised £847 including Gift Aid. It has become a wellestablished tradition for children at Messy Church to select gifts in the Christian Aid Catalogue using the funds raised by the Christmas Card Tree.
Lent lunch in the Centre featuring a selection of home-made soups, all delicious, was enjoyed by those present.
‘Take 6 envelopes home’ and bucket collections organised for Christian Aid Week raised £2642.
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The Christian Aid afternoon tea raised £877, and the May Cake Sunday raised £350.
Trevor Dennis’ talk on Genesis raised £450.
Bacon Bap Sunday continues to be appreciated by those attending the 8.00 a.m. service on Sunday morning.
Charities being supported by funds allocated by the P.C.C. over 2 years are:
International: AI Shurooq Blind School, Bethlehem; Stand by me National: The Children’s Society; Vision Support. Local: Neurotherapy Centre; Adoption Matters.
I cannot stress enough that this list does not cover the vast amount of devoted e�ort carried on by the cluster group members. The people in the group who have done all the work are; Jan P. Helen P., Lynne J, Sue F, Veronica B. Christine D, Alice J, Mavis S, Diana G. Margaret R. Antony D. Trevor Dennis stepped down from the Cluster, but we were delighted to welcome Margaret Rushton as a new member. Equally welcome are those who prefer not to attend meetings but will happily roll up their sleeves and get stuck in when needed., and thanks to everyone who has turned up to support the group’s e�orts.
A.M.
And please support the next e�ort-Ron Iveson -the singing vicar on May 22nd.
Music and Worship Cluster Report
Michael Reynolds (Chair), Revd. Antony Dutton, Lynne Jones, Mavis Sellers, Alison McLellan, Joanne Das, Guy Hirst (Secretary), Jo Lewis-Palmer
The Music & Worship Cluster met in March, July and October in 2025. Discussions took place on various matters including the selection of music to be sung by the choir and congregation, the planning of Music by The Bridge concerts and a general report on the ongoing Choral Scholarships programme. Michael has recruited 5 new members into the Youth Choir and attendance at rehearsals has often been around 12 children recently. There has also been a very good representation of children in the choir at the Family Eucharist services. It is hoped that many of the children will eventually become Choral Scholars.
In July we will be saying goodbye to 4 of our current scholars who will leave to go to university. Michael is trying to recruit new members to take their places. In June, the choir will perform in the Music by the Bridge concert and in July they will be joined by
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The Advent Singers for Evensong where they will sing Parry’s ‘Hear my words’ as the anthem. We hope this service will be well attended.
In December, it was decided that future matters relating to Music and Worship would be discussed between Antony and Michael and that the Cluster would be dissolved with immediate e�ect. Michael would be happy to hear any suggestions regarding music and worship and discuss them with Antony. We are very grateful to the members of the Cluster for their input until now.
Deanery Synod Report
Christine Dukes, Alison McLellan, Emma Degg
Meeting in June 2025 at Ashton Hayes Parish Church included a service of Evensong a talk on spreading enthusiasm for Deanery Synod particularly amongst the young. Attended by C.D. and A.M. on behalf of St Mary’s.
No one was available to attend the Autumn meeting.
The Installation of the Rev Dr Stefan Collier as new Rural Dean was held at Christleton Parish Church in January. A.M. attended
The meeting in February at St Michaels, Newton focussed on the parish share. The attendees were divided into groups to discuss how the system might be made more equitable especially for parishes struggling to pay. No conclusions were reached. Attended by C.D. and A.M.
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Charity registration number 1132533 (England and Wales)
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER
KNOWN AS ST MARY'S PCC
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC LEGAL AND ADMINISTRATIVE INFORMATION
**Parochial Church Council ***
H Mason C Holden Dukes SA Fryer HM Brophy PL Jones (Churchwarden) JD Lewis-Palmer M Sellers (Churchwarden) EJ Degg MBE C Jones JH Scott ACMA MA McLellan BA Rev A Dutton J Das TJ Hardcastle (Appointed 27 April 2025)
Charity number (England and Wales)
1132533
Principal address
Overleigh Road Handbridge Chester Cheshire CH4 7HL
Independent examiner
Xeinadin North West Limited First Floor, The Foundation Herons Way Chester Business Park Chester Cheshire CH4 9GB
*At the date of signing the financial statements
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC CONTENTS
| Page | |
|---|---|
| Parochial Church Council's report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 - 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 20 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC PAROCHIAL CHURCH COUNCIL'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Parochial Church Council present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the PCC's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
This report embraces the valuable work of the cluster groups, the Ministry Team and our Church Wardens, led since 18 November 2024 by Antony Dutton our Rector.
The report was approved by the Parochial Church Council at its meeting on 23 March 2026.
Signed……………………………………………… Antony J Dutton, Rector and Chair of PCC
Objectives and activities
St Mary’s PCC has the responsibility of co-operating with the Incumbent in promoting the whole mission of the church, pastoral, evangelistic, social and ecumenical, in the ecclesiastical parish. It also has responsibility for the buildings and environment of the site of St Mary without the walls, Chester and includes the St. Mary’s Handbridge Centre.
The overall aim would always be to enrich and diversify our fellowship, making us a listening and receptive community who seek to respond faithfully and compassionately to both God’s gifts and circumstances in which we live.
Public benefit
St Mary’s is a charity. PB1 is The Charity Commission’s guidance on the legal requirement that charities provide public benefit. Public benefit is an essential part of what it is to be a charity. But it is not just a legal requirement that charities have to meet and that the commission regulates. It also provides charities with a positive opportunity to demonstrate the benefits they bring to the public, in return for the financial and other benefits that come from being a charity, such as public support.
The members of the PCC have complied with their duty as trustees having regard to the Guidance of Public Benefit - published by the Charity Commission in exercising their powers: https://www.gov.uk/government/publications/public benefit-an-overview/public-benefit-an-overview
Safeguarding Report
We are grateful to Sue Fryer our Parish Safeguarding Officer and DBS Lead Recruiter for this report.
We are encouraging vigilance and transparency to help create a culture that supports safeguarding concerns or incidents to be raised. We aim to provide support and safeguard victims.
Our collective vigilance will ensure support and help is provided when needed. Safeguarding is always an agenda item at the PCC meetings. Sue Fryer is the Parish Safeguarding Officer and DBS verifier. Any incidence can be reported to her or the Rector in confidence. This in turn is passed on to the Dioceses Safeguarding Team.
We follow guidance from the House of Bishops policies, the Parish Safeguarding handbook, Safer Environment and Activities and Code of Safer Working Practice.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and performance
Stewardship
The congregation’s response to the stewardship focus in October 2025 resulted in 14 members of the congregation joining planned giving and setting up standing orders. We now have 118 people making planned giving. In addition, one third of existing planned givers increased their standing order amounts. With the new planned givers and the increases, the regular giving income received by St Mary’s is increasing by nearly £2,000 a month, on average.
The greater awareness of the church and centre finances through the ‘Stewardship at St Mary’s’ leaflet and the Rector’s sermons also prompted several individuals to donate and specifically support reducing the Parish Centre loan.
Donor income
Regular income from donors fell by £2,000 in 2025 but we are confident that since October 2025, the levels of planned giving are increasing, and we plan to carry out a full reforecast in Quarter 2 2026. The Cluster keeps a careful watch and monitors the income and expenditure throughout the year. The PCC maintains a substantial balance of funds as a buffer to cover expenses and loan repayments if for whatever reason income were to fall substantially.
Centre income
Parish Centre income increased in 2025 to £73,532 (2024: £68,939) and there has been greater promotion of the Centre to increase lettings and occupancy further. This is increasingly important as the National Lottery funding which fully covered Centre staff salaries ceased in April 2025, since when there has only been Centre income to pay these salaries.
Financial review
Helen Brophy & Tom Hardcastle
The Committee (Cluster) met regularly throughout 2025 between Standing Committee and PCC meetings. We reviewed and recommended budget proposals for PCC approval and monitored spending throughout the year. Our strategic financial work enables PCC meetings to focus on our mission.
Expenditure
The total expenditure for 2025 was £241,909 (2024: £288,369), including the application of restricted funds of £16,148 (2024: £46,491) and the use of funds designated by the PCC of £1,000 (2024: £25,701).
Major expenses
Our Parsh Share in 2025 was £77,607, and for 2026 will increase by 3% to £79,920. The significant repair and maintenance costs of 2024 did not continue into 2025, partly in recognition of the Quinquennial Inspection undertaken in Quarter 1 2026 which will determine building repair and maintenance spend priorities for 2026 and beyond. Equally the cost of the new AV system was a ‘one off’ in 2024 and not repeated in 2025.
Protection and maintenance
We have insurance cover with Ecclesiastical Insurance Limited. Regular maintenance of the church, its grounds and the centre is undertaken by a combination of volunteers and paid contractors, and regular maintenance and inspection contracts are in place.
Parish Centre loan
We continued to pay the annual capital sums of £12,500 to Methodist Chapel Aid Ltd in reduction of the loan taken out to complete the building of the Parish Centre. A number of generous donations, see below, enabled an overall capital repayment of £50,000 in the year, meaning that the balance outstanding on the loan account was £109,500 at the year-end (2024: £172,000). The unrestricted fund balance at 31 December 2025 £289,503 compared with the 31 December 2024 balance £220,134.
Reserves policy
The PCC closely monitor reserves to ensure there are sufficient levels and cash funds to cover current activities. This level of reserves has been maintained throughout the year.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Structure, governance and management
The PCC operates under three documents. Two of these are Church of England Measures:
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The Parochial Church Council (Powers) measure 1956 as amended
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The Church Representation Rules 2020 (CRR, contained in schedule 3 to the Synodical Government Measure 1969 as amended): https://www.churchofengland.org/about/leadership-and-governance/legal-services/churchrepresentation-rules/contents
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The third document is a set of terms of reference, adopted by the Parochial Church Council, that guide St Mary’s operations and mission. Copies of this are issued to members of the PCC in electronic format (PDF), and can be requested from the Incumbent.
PCC Membership
In 2025 the following have served as members of St Mary’s PCC:
H Mason C Holden Dukes SA Fryer HM Brophy PL Jones (Churchwarden) JD Lewis-Palmer DA Gilburt (Churchwarden) (Resigned 27 April 2025) M Sellers (Churchwarden) EJ Degg MBE C Jones JH Scott ACMA MA McLellan BA P Collins (Resigned 27 April 2025) Rev A Dutton J Das TJ Hardcastle (Appointed 27 April 2025)
Recruitment and appointment of trustees
The Rector and Church Wardens are ex-officio members of the PCC.
The Wardens and other PCC Members are elected by those members of the congregation on the Parish Electoral roll at the Annual Parish meeting.
Church Attendance
During the year the total number on the electoral roll was 201 of whom 55 were not resident in the parish.
Rev A Dutton Rector and Chair of PCC
23 March 2026
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC INDEPENDENT EXAMINER'S REPORT
TO THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER
I report to the Parochial Church Council on my examination of the financial statements of The Parochial Church Council Of The Ecclesiastical Parish Of St. Mary On The Hill, Chester (the PCC) for the year ended 31 December 2025.
Responsibilities and basis of report
As the Parochial Church Council you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the PCC’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Since the PCC’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the PCC as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Alastair J Jeffcott BA FCA
23 March 2026
Xeinadin North West Limited First Floor, The Foundation Herons Way Chester Business Park Chester Cheshire CH4 9GB
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
| Current financial year Unrestricted Unrestricted Restricted funds funds funds general designated 2025 2025 2025 Notes £ £ £ Income from: Incoming resources from donors 2 130,999 - 39,197 Other voluntary incoming resources 3 38,849 - - Activities for generating funds 4 94,824 - - Investment income 5 1,467 - - Total income 266,139 - 39,197 Expenditure on: Charitable activities 6 215,231 1,000 16,148 Finance costs 12 9,530 - - Total expenditure 224,761 1,000 16,148 Net income/(expenditure) 41,378 (1,000) 23,049 Transfers between funds 27,991 2,009 (30,000) Net movement in funds 9 69,369 1,009 (6,951) Reconciliation of funds: Fund balances at 1 January 2025 220,134 1,001 18,566 Fund balances at 31 December 2025 289,503 2,010 11,615 |
Total 2025 £ 170,196 38,849 94,824 1,467 305,336 232,379 9,530 241,909 63,427 - 63,427 239,701 303,128 |
Total 2024 £ 132,709 51,046 83,786 1,648 269,189 278,138 10,231 288,369 (19,180) - (19,180) 258,881 239,701 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
| Prior financial year Unrestricted Unrestricted Restricted funds funds funds general designated 2024 2024 2024 Notes £ £ £ Income from: Incoming resources from donors 2 132,709 - - Other voluntary incoming resources 3 22,092 - 28,954 Activities for generating funds 4 83,786 - - Investment income 5 1,648 - - Total income 240,235 - 28,954 Expenditure on: Charitable activities 6 205,946 25,701 46,491 Finance costs 12 10,231 - - Total expenditure 216,177 25,701 46,491 Net income/(expenditure) 24,058 (25,701) (17,537) Transfers between funds (2,842) 2,842 - Net movement in funds 9 21,216 (22,859) (17,537) Reconciliation of funds: Fund balances at 1 January 2024 198,918 23,860 36,103 Fund balances at 31 December 2024 220,134 1,001 18,566 |
Total 2024 £ 132,709 51,046 83,786 1,648 269,189 278,138 10,231 288,369 (19,180) - (19,180) 258,881 239,701 |
|---|---|
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC BALANCE SHEET
AS AT 31 DECEMBER 2025
| Notes Fixed assets Tangible assets 14 Current assets Debtors 15 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 17 Net assets The funds of the PCC Restricted income funds 19 Unrestricted funds - general 21 Unrestricted funds - designated 20 |
2025 £ 3,420 134,341 137,761 (22,422) |
£ 284,789 115,339 400,128 (97,000) 303,128 11,615 289,503 2,010 303,128 |
2024 £ £ 284,789 3,023 129,799 132,822 (18,410) 114,412 399,201 (159,500) 239,701 18,566 220,134 1,001 239,701 |
|---|---|---|---|
The financial statements were approved by the Parochial Church Council on 23 March 2026
Rev A Dutton Rector and Chair of PCC
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
Charity information
The Parochial Church Council Of The Ecclesiastical Parish Of St. Mary On The Hill, Chester is a Parochial Church Council registered with the Charity Commission (ref: 1132533) on 7 November 2009.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the PCC's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The PCC is a Public Benefit Entity as defined by FRS 102.
The PCC has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the PCC. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Parochial Church Council have a reasonable expectation that the PCC has adequate resources to continue in operational existence for the foreseeable future. Thus the Parochial Church Council continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Parochial Church Council in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the PCC.
1.4 Income
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when they are claimed. Grants and legacies to the PCC are accounted for when received. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Legacies are recognised on receipt as this is when they are certain. The policy of the PCC is to use legacies to help fund significant development projects in the parish, whether buildings, equipment or staff. As circumstances change over the years, it may not be possible to fulfil specific donor requests so church members are encouraged to leave legacies for the general purposes of the parish.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
The diocesan parish share is accounted for when due.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold land and buildings
not depreciated due to residual value
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the PCC reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The PCC has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the PCC's balance sheet when the PCC becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the PCC’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the PCC is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Incoming resources from donors
| Unrestricted Restricted funds funds 2025 2025 £ £ Planned giving: Stewardship 95,390 30,000 Income tax recovered on Gift Aid 24,314 - Cash collections 10,164 - Collections: funerals, weddings etc. 1,131 9,197 130,999 39,197 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 125,390 98,841 - 24,314 25,915 - 10,164 7,432 - 10,328 521 - 170,196 132,709 - |
Total 2024 £ 98,841 25,915 7,432 521 |
|---|---|---|
| 132,709 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
3 Other voluntary incoming resources
| Unrestricted Restricted funds funds 2025 2025 £ £ Grants 7,893 - General donations 17,883 - Events income 13,073 - 38,849 - |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 7,893 8,443 28,954 17,883 10,383 - 13,073 3,266 - 38,849 22,092 28,954 |
Total 2024 £ 37,397 10,383 3,266 |
|---|---|---|
| 51,046 |
4 Activities for generating funds
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Magazine sales | 1,648 | 2,160 |
| Wedding and funeral fees | 16,843 | 9,373 |
| Parish Centre lettings | 73,532 | 68,939 |
| Sunday coffee mornings | 2,276 | 2,394 |
| Contribution for use of Church | 525 | 920 |
| 94,824 | 83,786 |
5 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Dividend income | 368 | 358 |
| Interest receivable | 1,099 | 1,290 |
| 1,467 | 1,648 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER
KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 6 Expenditure on charitable activities Church activities Running of Church Running of Parish Centre 2025 2025 2025 £ £ £ Direct costs Staff costs - - 40,536 Parish share 77,607 - - Rectory costs 4,789 - - Service, clergy, music and choral scholars 15,899 - - Funeral and wedding costs 4,157 - - CDBF fees 5,708 - - Hospitality and outreach costs 734 - - Magazine printing costs 1,606 - - Light & heat - 8,384 11,815 Water - 153 2,229 Insurance - 8,926 1,467 Equipment and maintenance - 11,794 8,537 Cleaning and sundry costs - 262 2,634 Event costs 3,861 - - 114,361 29,519 67,218 Grants and donations payable (see note 7) 1,473 - - Share of support and governance costs (see note 8) Support - 13,486 6,322 115,834 43,005 73,540 |
Total Church activities Running of Church Running of Parish Centre 2025 2024 2024 2024 £ £ £ £ 40,536 - - 37,821 77,607 82,522 - - 4,789 4,693 - - 15,899 17,992 - - 4,157 5,518 - - 5,708 1,284 - - 734 3,970 - - 1,606 2,791 - - 20,199 - 9,950 11,394 2,382 - 60 1,850 10,393 - 8,648 1,503 20,331 - 54,211 8,430 2,896 - 1,859 3,073 3,861 - - - 211,098 118,770 74,728 64,071 1,473 2,455 - - 19,808 - 10,868 7,246 232,379 121,225 85,596 71,317 |
Total 2024 £ 37,821 82,522 4,693 17,992 5,518 1,284 3,970 2,791 21,344 1,910 10,151 62,641 4,932 - |
|---|---|---|
| 257,569 2,455 18,114 |
||
| 278,138 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER
KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 6 Expenditure on charitable activities Analysis by fund Unrestricted funds - general Unrestricted funds - designated Restricted funds |
108,612 1,000 6,222 115,834 |
42,605 - 400 43,005 |
64,014 - 9,526 73,540 |
215,231 1,000 16,148 232,379 |
108,516 4,342 8,367 121,225 |
55,258 21,359 8,979 85,596 |
(Continued) 42,172 205,946 - 25,701 29,145 46,491 71,317 278,138 |
(Continued) 42,172 205,946 - 25,701 29,145 46,491 71,317 278,138 |
|---|---|---|---|---|---|---|---|---|
| 278,138 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 7 | Grants and donations payable | ||
|---|---|---|---|
| Church | Church | ||
| activities | activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Missionary and charitable giving | 1,473 | 2,455 | |
| 8 | Support costs allocated to activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Staff costs | 12,644 | 13,610 | |
| Printing, stationery and office costs | 3,766 | 1,760 | |
| Bank charges | 1,196 | 1,220 | |
| Governance costs | 2,202 | 1,524 | |
| 19,808 | 18,114 | ||
| Analysed between: | |||
| Running of Church | 13,486 | 10,868 | |
| Running of Parish Centre | 6,322 | 7,246 | |
| 19,808 | 18,114 | ||
| 9 | Net movement in funds | 2025 | 2024 |
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 1,020 | 1,524 |
10 Parochial Church Council
None of the Parochial Church Council (or any persons connected with them) received any remuneration or benefits from the PCC during the year.
11 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 |
|---|---|
| Number | Number |
| 6 | 6 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 11 Employees Employment costs Wages and salaries Other pension costs |
(Continued) 2025 2024 £ £ 52,255 50,546 925 885 53,180 51,431 |
(Continued) 2025 2024 £ £ 52,255 50,546 925 885 53,180 51,431 |
|---|---|---|
| 51,431 |
During the year the PCC employed a part time Parish Administrator, 3 part time Centre Assistants and 2 part time cleaners. These 6 part time staff are the equivalent of 2 full time employees.
There were no employees whose annual remuneration was more than £60,000.
12 Finance costs
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Financing costs | 9,530 | 10,231 |
13 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
14 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Leasehold | |
| land and | |
| buildings | |
| £ | |
| Cost | |
| At 1 January 2025 | 284,789 |
| At 31 December 2025 | 284,789 |
| Carrying amount | |
| At 31 December 2025 | 284,789 |
| At 31 December 2024 | 284,789 |
The Parish Centre was built for a total cost of approximately £1,600,000 mostly financed from restricted funds (Grants and Donations etc.). The Balance Sheet value represents the build cost net of grants and donations, financed internally by loans and the use of available unrestricted funds. The property is not depreciated as its residual value is considered to be greater than that of its cost in the accounts. The property is held on a 99 year lease and has 92 years remaining.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 15 Debtors Amounts falling due within one year: Trade debtors Prepayments and accrued income 16 Creditors: amounts falling due within one year Notes Principal loan repayments Deferred income Trade creditors Accrual and deferred income |
2025 £ 42 3,378 3,420 2025 £ 12,500 3,975 2,304 3,643 22,422 |
2024 £ 314 2,709 |
|---|---|---|
| 3,023 | ||
| 2024 £ 12,500 1,256 992 3,662 |
||
| 18,410 |
Deferred income represents hire of the Parish Centre in advance of events being held. All of this income shall be recognised in the subsequent financial year.
17 Creditors: amounts falling due after more than one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Principal loan repayments | 97,000 | 159,500 |
The Principal Loan Repayments falling due as disclosed above reflect an initial £250,000 loan provided by Methodist Chapel Aid Ltd in order to complete the building of the Parish Centre. This is repayable over twenty years at £12,500 p.a. together with interest. The charity made a capital repayment of £50,000 in the year. The interest rate is variable and at 31 December 2025 was 5.65% (2024: 5.65%).
18 Retirement benefit schemes
| Retirement benefit schemes | ||
|---|---|---|
| 2025 | 2024 | |
| Defined contribution schemes | £ | £ |
| Charge to profit or loss in respect of defined contribution schemes | 925 | 885 |
The PCC operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the PCC in an independently administered fund.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
19 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 January | Incoming | Resources | Transfers | At 31 | |
|---|---|---|---|---|---|
| 2025 | resources | expended | December | ||
| 2025 | |||||
| £ | £ | £ | £ | £ | |
| Handbridge Community Covid- | |||||
| 19 Relief Fund | 1,120 | - | - | - | 1,120 |
| Lottery Funded Grant re: costs | |||||
| of centre management | 9,526 | - | (9,526) | - | - |
| Choral Scholarship fund | 4,767 | 8,116 | (5,974) | - | 6,909 |
| Babies and Toddlers | 1,960 | - | (248) | - | 1,712 |
| Tower and Bells fund | 1,193 | 1,081 | (400) | - | 1,874 |
| Stewardship fund | - | 30,000 | - | (30,000) | - |
| 18,566 | 39,197 | (16,148) | (30,000) | 11,615 | |
| Previous year: | At 1 January | Incoming | Resources | Transfers | At 31 |
| 2024 | resources | expended | December | ||
| 2024 | |||||
| £ | £ | £ | £ | £ | |
| Handbridge Community Covid- | |||||
| 19 Relief Fund | 1,120 | - | - | - | 1,120 |
| Lottery Funded Grant re: costs | |||||
| of centre management | 13,580 | 25,091 | (29,145) | - | 9,526 |
| All Churches Trust | 4,910 | - | (4,910) | - | - |
| Co op Local Community Grant | 3,859 | - | (3,859) | - | - |
| Choral Scholarship fund | 8,340 | 3,358 | (6,931) | - | 4,767 |
| Babies and Toddlers | 3,191 | 205 | (1,436) | - | 1,960 |
| Tower and Bells fund | 1,103 | 300 | (210) | - | 1,193 |
| 36,103 | 28,954 | (46,491) | - | 18,566 |
- 17 -
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
19 Restricted funds
(Continued)
Handbridge Community Covid-19 Relief Fund
Funds donated for the purposes of supporting members of the local community during and after the pandemic.
Lottery Funded Grant: Cost of Centre Management
Funds periodically granted by the Lottery Fund to defray the cost of salaries for a period of 4 years.
All Churches Trust Fund
Funds granted for the purpose of purchasing and installing AV equipment into the church.
Co op Local Community Grant
Funds donated for the purpose of purchasing and installing AV equipment into the church.
Choral Scholarship Fund
Funds donated for the purpose of Choral scholarships.
Charitable Giving Fund
Funds donated for purchase of toys, craft materials etc to run the weekly St Mary's Baby and Toddler Group.
Tower and Bells Fund
Funds donated for the refurbishment of the tower and bells.
Stewardship Fund
Funds donated to support the financial position of the Church.
20 Unrestricted funds - designated
These are unrestricted funds which are material to the PCC's activities.
| At 1 January | Resources | Transfers | At 31 | |
|---|---|---|---|---|
| 2025 | expended | December | ||
| 2025 | ||||
| £ | £ | £ | £ | |
| Charitable giving | 1,001 | (1,000) | 2,009 | 2,010 |
| Previous year: | At 1 January | Resources | Transfers | At 31 |
| 2024 | expended | December | ||
| 2024 | ||||
| £ | £ | £ | £ | |
| Charitable giving | 159 | (2,000) | 2,842 | 1,001 |
| Rectory maintenance fund | 2,342 | (2,342) | - | - |
| AV equipment fund | 21,359 | (21,359) | - | - |
| 23,860 | (25,701) | 2,842 | 1,001 |
- 18 -
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
20 Unrestricted funds - designated
(Continued)
Babies and Toddlers Fund
Funds allocated by the PCC from its general funds to be donated to charitable causes but not yet distributed.
Rectory Maintenance Fund
Funds allocated by the PCC from its unrestricted funds for the maintenance of the Rectory.
AV Equipment Fund
Funds allocated by the PCC from its general funds for the purchase and installation of AV equipment.
21 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 General funds Previous year: At 1 General funds |
January 2025 Incoming resources Resources expended Transfers At 31 December 2025 £ £ £ £ £ 220,134 266,139 (224,761) 27,991 289,503 January 2024 Incoming resources Resources expended Transfers At 31 December 2024 £ £ £ £ £ 198,918 240,235 (216,177) (2,842) 220,134 |
|---|---|
22 Analysis of net assets between funds
| Unrestricted Unrestricted Restricted funds funds funds general designated 2025 2025 2025 £ £ £ At 31 December 2025: Tangible assets 284,789 - - Current assets/(liabilities) 101,714 2,010 11,615 Long term liabilities (97,000) - - 289,503 2,010 11,615 |
Total 2025 £ 284,789 115,339 (97,000) 303,128 |
|---|---|
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 22 | Analysis of net assets between funds | (Continued) | |||
|---|---|---|---|---|---|
| Unrestricted | Unrestricted | Restricted | Total | ||
| funds | funds | funds | |||
| general | designated | ||||
| 2024 | 2024 | 2024 | 2024 | ||
| £ | £ | £ | £ | ||
| At 31 December 2024: | |||||
| Tangible assets | 284,789 | - | - | 284,789 | |
| Current assets/(liabilities) | 94,845 | 1,001 | 18,566 | 114,412 | |
| Long term liabilities | (159,500) | - | - | (159,500) | |
| 220,134 | 1,001 | 18,566 | 239,701 |
23 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
- 20 -
Charity registration number 1132533 (England and Wales)
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER
KNOWN AS ST MARY'S PCC
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC LEGAL AND ADMINISTRATIVE INFORMATION
**Parochial Church Council ***
H Mason C Holden Dukes SA Fryer HM Brophy PL Jones (Churchwarden) JD Lewis-Palmer M Sellers (Churchwarden) EJ Degg MBE C Jones JH Scott ACMA MA McLellan BA Rev A Dutton J Das TJ Hardcastle (Appointed 27 April 2025)
Charity number (England and Wales)
1132533
Principal address
Overleigh Road Handbridge Chester Cheshire CH4 7HL
Independent examiner
Xeinadin North West Limited First Floor, The Foundation Herons Way Chester Business Park Chester Cheshire CH4 9GB
*At the date of signing the financial statements
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC CONTENTS
| Page | |
|---|---|
| Parochial Church Council's report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 - 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 20 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC PAROCHIAL CHURCH COUNCIL'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Parochial Church Council present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the PCC's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
This report embraces the valuable work of the cluster groups, the Ministry Team and our Church Wardens, led since 18 November 2024 by Antony Dutton our Rector.
The report was approved by the Parochial Church Council at its meeting on 23 March 2026.
Signed……………………………………………… Antony J Dutton, Rector and Chair of PCC
Objectives and activities
St Mary’s PCC has the responsibility of co-operating with the Incumbent in promoting the whole mission of the church, pastoral, evangelistic, social and ecumenical, in the ecclesiastical parish. It also has responsibility for the buildings and environment of the site of St Mary without the walls, Chester and includes the St. Mary’s Handbridge Centre.
The overall aim would always be to enrich and diversify our fellowship, making us a listening and receptive community who seek to respond faithfully and compassionately to both God’s gifts and circumstances in which we live.
Public benefit
St Mary’s is a charity. PB1 is The Charity Commission’s guidance on the legal requirement that charities provide public benefit. Public benefit is an essential part of what it is to be a charity. But it is not just a legal requirement that charities have to meet and that the commission regulates. It also provides charities with a positive opportunity to demonstrate the benefits they bring to the public, in return for the financial and other benefits that come from being a charity, such as public support.
The members of the PCC have complied with their duty as trustees having regard to the Guidance of Public Benefit - published by the Charity Commission in exercising their powers: https://www.gov.uk/government/publications/public benefit-an-overview/public-benefit-an-overview
Safeguarding Report
We are grateful to Sue Fryer our Parish Safeguarding Officer and DBS Lead Recruiter for this report.
We are encouraging vigilance and transparency to help create a culture that supports safeguarding concerns or incidents to be raised. We aim to provide support and safeguard victims.
Our collective vigilance will ensure support and help is provided when needed. Safeguarding is always an agenda item at the PCC meetings. Sue Fryer is the Parish Safeguarding Officer and DBS verifier. Any incidence can be reported to her or the Rector in confidence. This in turn is passed on to the Dioceses Safeguarding Team.
We follow guidance from the House of Bishops policies, the Parish Safeguarding handbook, Safer Environment and Activities and Code of Safer Working Practice.
- 1 -
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Achievements and performance
Stewardship
The congregation’s response to the stewardship focus in October 2025 resulted in 14 members of the congregation joining planned giving and setting up standing orders. We now have 118 people making planned giving. In addition, one third of existing planned givers increased their standing order amounts. With the new planned givers and the increases, the regular giving income received by St Mary’s is increasing by nearly £2,000 a month, on average.
The greater awareness of the church and centre finances through the ‘Stewardship at St Mary’s’ leaflet and the Rector’s sermons also prompted several individuals to donate and specifically support reducing the Parish Centre loan.
Donor income
Regular income from donors fell by £2,000 in 2025 but we are confident that since October 2025, the levels of planned giving are increasing, and we plan to carry out a full reforecast in Quarter 2 2026. The Cluster keeps a careful watch and monitors the income and expenditure throughout the year. The PCC maintains a substantial balance of funds as a buffer to cover expenses and loan repayments if for whatever reason income were to fall substantially.
Centre income
Parish Centre income increased in 2025 to £73,532 (2024: £68,939) and there has been greater promotion of the Centre to increase lettings and occupancy further. This is increasingly important as the National Lottery funding which fully covered Centre staff salaries ceased in April 2025, since when there has only been Centre income to pay these salaries.
Financial review
Helen Brophy & Tom Hardcastle
The Committee (Cluster) met regularly throughout 2025 between Standing Committee and PCC meetings. We reviewed and recommended budget proposals for PCC approval and monitored spending throughout the year. Our strategic financial work enables PCC meetings to focus on our mission.
Expenditure
The total expenditure for 2025 was £241,909 (2024: £288,369), including the application of restricted funds of £16,148 (2024: £46,491) and the use of funds designated by the PCC of £1,000 (2024: £25,701).
Major expenses
Our Parsh Share in 2025 was £77,607, and for 2026 will increase by 3% to £79,920. The significant repair and maintenance costs of 2024 did not continue into 2025, partly in recognition of the Quinquennial Inspection undertaken in Quarter 1 2026 which will determine building repair and maintenance spend priorities for 2026 and beyond. Equally the cost of the new AV system was a ‘one off’ in 2024 and not repeated in 2025.
Protection and maintenance
We have insurance cover with Ecclesiastical Insurance Limited. Regular maintenance of the church, its grounds and the centre is undertaken by a combination of volunteers and paid contractors, and regular maintenance and inspection contracts are in place.
Parish Centre loan
We continued to pay the annual capital sums of £12,500 to Methodist Chapel Aid Ltd in reduction of the loan taken out to complete the building of the Parish Centre. A number of generous donations, see below, enabled an overall capital repayment of £50,000 in the year, meaning that the balance outstanding on the loan account was £109,500 at the year-end (2024: £172,000). The unrestricted fund balance at 31 December 2025 £289,503 compared with the 31 December 2024 balance £220,134.
Reserves policy
The PCC closely monitor reserves to ensure there are sufficient levels and cash funds to cover current activities. This level of reserves has been maintained throughout the year.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
Structure, governance and management
The PCC operates under three documents. Two of these are Church of England Measures:
-
The Parochial Church Council (Powers) measure 1956 as amended
-
The Church Representation Rules 2020 (CRR, contained in schedule 3 to the Synodical Government Measure 1969 as amended): https://www.churchofengland.org/about/leadership-and-governance/legal-services/churchrepresentation-rules/contents
-
The third document is a set of terms of reference, adopted by the Parochial Church Council, that guide St Mary’s operations and mission. Copies of this are issued to members of the PCC in electronic format (PDF), and can be requested from the Incumbent.
PCC Membership
In 2025 the following have served as members of St Mary’s PCC:
H Mason C Holden Dukes SA Fryer HM Brophy PL Jones (Churchwarden) JD Lewis-Palmer DA Gilburt (Churchwarden) (Resigned 27 April 2025) M Sellers (Churchwarden) EJ Degg MBE C Jones JH Scott ACMA MA McLellan BA P Collins (Resigned 27 April 2025) Rev A Dutton J Das TJ Hardcastle (Appointed 27 April 2025)
Recruitment and appointment of trustees
The Rector and Church Wardens are ex-officio members of the PCC.
The Wardens and other PCC Members are elected by those members of the congregation on the Parish Electoral roll at the Annual Parish meeting.
Church Attendance
During the year the total number on the electoral roll was 201 of whom 55 were not resident in the parish.
Rev A Dutton Rector and Chair of PCC
23 March 2026
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC INDEPENDENT EXAMINER'S REPORT
TO THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER
I report to the Parochial Church Council on my examination of the financial statements of The Parochial Church Council Of The Ecclesiastical Parish Of St. Mary On The Hill, Chester (the PCC) for the year ended 31 December 2025.
Responsibilities and basis of report
As the Parochial Church Council you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the PCC’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Since the PCC’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the PCC as required by section 130 of the Charities Act 2011.
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Alastair J Jeffcott BA FCA
23 March 2026
Xeinadin North West Limited First Floor, The Foundation Herons Way Chester Business Park Chester Cheshire CH4 9GB
- 4 -
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
| Current financial year Unrestricted Unrestricted Restricted funds funds funds general designated 2025 2025 2025 Notes £ £ £ Income from: Incoming resources from donors 2 130,999 - 39,197 Other voluntary incoming resources 3 38,849 - - Activities for generating funds 4 94,824 - - Investment income 5 1,467 - - Total income 266,139 - 39,197 Expenditure on: Charitable activities 6 215,231 1,000 16,148 Finance costs 12 9,530 - - Total expenditure 224,761 1,000 16,148 Net income/(expenditure) 41,378 (1,000) 23,049 Transfers between funds 27,991 2,009 (30,000) Net movement in funds 9 69,369 1,009 (6,951) Reconciliation of funds: Fund balances at 1 January 2025 220,134 1,001 18,566 Fund balances at 31 December 2025 289,503 2,010 11,615 |
Total 2025 £ 170,196 38,849 94,824 1,467 305,336 232,379 9,530 241,909 63,427 - 63,427 239,701 303,128 |
Total 2024 £ 132,709 51,046 83,786 1,648 269,189 278,138 10,231 288,369 (19,180) - (19,180) 258,881 239,701 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
| Prior financial year Unrestricted Unrestricted Restricted funds funds funds general designated 2024 2024 2024 Notes £ £ £ Income from: Incoming resources from donors 2 132,709 - - Other voluntary incoming resources 3 22,092 - 28,954 Activities for generating funds 4 83,786 - - Investment income 5 1,648 - - Total income 240,235 - 28,954 Expenditure on: Charitable activities 6 205,946 25,701 46,491 Finance costs 12 10,231 - - Total expenditure 216,177 25,701 46,491 Net income/(expenditure) 24,058 (25,701) (17,537) Transfers between funds (2,842) 2,842 - Net movement in funds 9 21,216 (22,859) (17,537) Reconciliation of funds: Fund balances at 1 January 2024 198,918 23,860 36,103 Fund balances at 31 December 2024 220,134 1,001 18,566 |
Total 2024 £ 132,709 51,046 83,786 1,648 269,189 278,138 10,231 288,369 (19,180) - (19,180) 258,881 239,701 |
|---|---|
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC BALANCE SHEET
AS AT 31 DECEMBER 2025
| Notes Fixed assets Tangible assets 14 Current assets Debtors 15 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 17 Net assets The funds of the PCC Restricted income funds 19 Unrestricted funds - general 21 Unrestricted funds - designated 20 |
2025 £ 3,420 134,341 137,761 (22,422) |
£ 284,789 115,339 400,128 (97,000) 303,128 11,615 289,503 2,010 303,128 |
2024 £ £ 284,789 3,023 129,799 132,822 (18,410) 114,412 399,201 (159,500) 239,701 18,566 220,134 1,001 239,701 |
|---|---|---|---|
The financial statements were approved by the Parochial Church Council on 23 March 2026
Rev A Dutton Rector and Chair of PCC
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
Charity information
The Parochial Church Council Of The Ecclesiastical Parish Of St. Mary On The Hill, Chester is a Parochial Church Council registered with the Charity Commission (ref: 1132533) on 7 November 2009.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the PCC's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The PCC is a Public Benefit Entity as defined by FRS 102.
The PCC has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the PCC. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Parochial Church Council have a reasonable expectation that the PCC has adequate resources to continue in operational existence for the foreseeable future. Thus the Parochial Church Council continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Parochial Church Council in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the PCC.
1.4 Income
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when they are claimed. Grants and legacies to the PCC are accounted for when received. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Legacies are recognised on receipt as this is when they are certain. The policy of the PCC is to use legacies to help fund significant development projects in the parish, whether buildings, equipment or staff. As circumstances change over the years, it may not be possible to fulfil specific donor requests so church members are encouraged to leave legacies for the general purposes of the parish.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
The diocesan parish share is accounted for when due.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Leasehold land and buildings
not depreciated due to residual value
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the PCC reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The PCC has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the PCC's balance sheet when the PCC becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
1 Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the PCC’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the PCC is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Incoming resources from donors
| Unrestricted Restricted funds funds 2025 2025 £ £ Planned giving: Stewardship 95,390 30,000 Income tax recovered on Gift Aid 24,314 - Cash collections 10,164 - Collections: funerals, weddings etc. 1,131 9,197 130,999 39,197 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 125,390 98,841 - 24,314 25,915 - 10,164 7,432 - 10,328 521 - 170,196 132,709 - |
Total 2024 £ 98,841 25,915 7,432 521 |
|---|---|---|
| 132,709 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
3 Other voluntary incoming resources
| Unrestricted Restricted funds funds 2025 2025 £ £ Grants 7,893 - General donations 17,883 - Events income 13,073 - 38,849 - |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 7,893 8,443 28,954 17,883 10,383 - 13,073 3,266 - 38,849 22,092 28,954 |
Total 2024 £ 37,397 10,383 3,266 |
|---|---|---|
| 51,046 |
4 Activities for generating funds
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Magazine sales | 1,648 | 2,160 |
| Wedding and funeral fees | 16,843 | 9,373 |
| Parish Centre lettings | 73,532 | 68,939 |
| Sunday coffee mornings | 2,276 | 2,394 |
| Contribution for use of Church | 525 | 920 |
| 94,824 | 83,786 |
5 Income from investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Dividend income | 368 | 358 |
| Interest receivable | 1,099 | 1,290 |
| 1,467 | 1,648 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER
KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 6 Expenditure on charitable activities Church activities Running of Church Running of Parish Centre 2025 2025 2025 £ £ £ Direct costs Staff costs - - 40,536 Parish share 77,607 - - Rectory costs 4,789 - - Service, clergy, music and choral scholars 15,899 - - Funeral and wedding costs 4,157 - - CDBF fees 5,708 - - Hospitality and outreach costs 734 - - Magazine printing costs 1,606 - - Light & heat - 8,384 11,815 Water - 153 2,229 Insurance - 8,926 1,467 Equipment and maintenance - 11,794 8,537 Cleaning and sundry costs - 262 2,634 Event costs 3,861 - - 114,361 29,519 67,218 Grants and donations payable (see note 7) 1,473 - - Share of support and governance costs (see note 8) Support - 13,486 6,322 115,834 43,005 73,540 |
Total Church activities Running of Church Running of Parish Centre 2025 2024 2024 2024 £ £ £ £ 40,536 - - 37,821 77,607 82,522 - - 4,789 4,693 - - 15,899 17,992 - - 4,157 5,518 - - 5,708 1,284 - - 734 3,970 - - 1,606 2,791 - - 20,199 - 9,950 11,394 2,382 - 60 1,850 10,393 - 8,648 1,503 20,331 - 54,211 8,430 2,896 - 1,859 3,073 3,861 - - - 211,098 118,770 74,728 64,071 1,473 2,455 - - 19,808 - 10,868 7,246 232,379 121,225 85,596 71,317 |
Total 2024 £ 37,821 82,522 4,693 17,992 5,518 1,284 3,970 2,791 21,344 1,910 10,151 62,641 4,932 - |
|---|---|---|
| 257,569 2,455 18,114 |
||
| 278,138 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER
KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 6 Expenditure on charitable activities Analysis by fund Unrestricted funds - general Unrestricted funds - designated Restricted funds |
108,612 1,000 6,222 115,834 |
42,605 - 400 43,005 |
64,014 - 9,526 73,540 |
215,231 1,000 16,148 232,379 |
108,516 4,342 8,367 121,225 |
55,258 21,359 8,979 85,596 |
(Continued) 42,172 205,946 - 25,701 29,145 46,491 71,317 278,138 |
(Continued) 42,172 205,946 - 25,701 29,145 46,491 71,317 278,138 |
|---|---|---|---|---|---|---|---|---|
| 278,138 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 7 | Grants and donations payable | ||
|---|---|---|---|
| Church | Church | ||
| activities | activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Missionary and charitable giving | 1,473 | 2,455 | |
| 8 | Support costs allocated to activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Staff costs | 12,644 | 13,610 | |
| Printing, stationery and office costs | 3,766 | 1,760 | |
| Bank charges | 1,196 | 1,220 | |
| Governance costs | 2,202 | 1,524 | |
| 19,808 | 18,114 | ||
| Analysed between: | |||
| Running of Church | 13,486 | 10,868 | |
| Running of Parish Centre | 6,322 | 7,246 | |
| 19,808 | 18,114 | ||
| 9 | Net movement in funds | 2025 | 2024 |
| £ | £ | ||
| The net movement in funds is stated after charging/(crediting): | |||
| Fees payable for the independent examination of the charity's financial | |||
| statements | 1,020 | 1,524 |
10 Parochial Church Council
None of the Parochial Church Council (or any persons connected with them) received any remuneration or benefits from the PCC during the year.
11 Employees
The average monthly number of employees during the year was:
| 2025 | 2024 |
|---|---|
| Number | Number |
| 6 | 6 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 11 Employees Employment costs Wages and salaries Other pension costs |
(Continued) 2025 2024 £ £ 52,255 50,546 925 885 53,180 51,431 |
(Continued) 2025 2024 £ £ 52,255 50,546 925 885 53,180 51,431 |
|---|---|---|
| 51,431 |
During the year the PCC employed a part time Parish Administrator, 3 part time Centre Assistants and 2 part time cleaners. These 6 part time staff are the equivalent of 2 full time employees.
There were no employees whose annual remuneration was more than £60,000.
12 Finance costs
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Financing costs | 9,530 | 10,231 |
13 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
14 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Leasehold | |
| land and | |
| buildings | |
| £ | |
| Cost | |
| At 1 January 2025 | 284,789 |
| At 31 December 2025 | 284,789 |
| Carrying amount | |
| At 31 December 2025 | 284,789 |
| At 31 December 2024 | 284,789 |
The Parish Centre was built for a total cost of approximately £1,600,000 mostly financed from restricted funds (Grants and Donations etc.). The Balance Sheet value represents the build cost net of grants and donations, financed internally by loans and the use of available unrestricted funds. The property is not depreciated as its residual value is considered to be greater than that of its cost in the accounts. The property is held on a 99 year lease and has 92 years remaining.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 15 Debtors Amounts falling due within one year: Trade debtors Prepayments and accrued income 16 Creditors: amounts falling due within one year Notes Principal loan repayments Deferred income Trade creditors Accrual and deferred income |
2025 £ 42 3,378 3,420 2025 £ 12,500 3,975 2,304 3,643 22,422 |
2024 £ 314 2,709 |
|---|---|---|
| 3,023 | ||
| 2024 £ 12,500 1,256 992 3,662 |
||
| 18,410 |
Deferred income represents hire of the Parish Centre in advance of events being held. All of this income shall be recognised in the subsequent financial year.
17 Creditors: amounts falling due after more than one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Principal loan repayments | 97,000 | 159,500 |
The Principal Loan Repayments falling due as disclosed above reflect an initial £250,000 loan provided by Methodist Chapel Aid Ltd in order to complete the building of the Parish Centre. This is repayable over twenty years at £12,500 p.a. together with interest. The charity made a capital repayment of £50,000 in the year. The interest rate is variable and at 31 December 2025 was 5.65% (2024: 5.65%).
18 Retirement benefit schemes
| Retirement benefit schemes | ||
|---|---|---|
| 2025 | 2024 | |
| Defined contribution schemes | £ | £ |
| Charge to profit or loss in respect of defined contribution schemes | 925 | 885 |
The PCC operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the PCC in an independently administered fund.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
19 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 January | Incoming | Resources | Transfers | At 31 | |
|---|---|---|---|---|---|
| 2025 | resources | expended | December | ||
| 2025 | |||||
| £ | £ | £ | £ | £ | |
| Handbridge Community Covid- | |||||
| 19 Relief Fund | 1,120 | - | - | - | 1,120 |
| Lottery Funded Grant re: costs | |||||
| of centre management | 9,526 | - | (9,526) | - | - |
| Choral Scholarship fund | 4,767 | 8,116 | (5,974) | - | 6,909 |
| Babies and Toddlers | 1,960 | - | (248) | - | 1,712 |
| Tower and Bells fund | 1,193 | 1,081 | (400) | - | 1,874 |
| Stewardship fund | - | 30,000 | - | (30,000) | - |
| 18,566 | 39,197 | (16,148) | (30,000) | 11,615 | |
| Previous year: | At 1 January | Incoming | Resources | Transfers | At 31 |
| 2024 | resources | expended | December | ||
| 2024 | |||||
| £ | £ | £ | £ | £ | |
| Handbridge Community Covid- | |||||
| 19 Relief Fund | 1,120 | - | - | - | 1,120 |
| Lottery Funded Grant re: costs | |||||
| of centre management | 13,580 | 25,091 | (29,145) | - | 9,526 |
| All Churches Trust | 4,910 | - | (4,910) | - | - |
| Co op Local Community Grant | 3,859 | - | (3,859) | - | - |
| Choral Scholarship fund | 8,340 | 3,358 | (6,931) | - | 4,767 |
| Babies and Toddlers | 3,191 | 205 | (1,436) | - | 1,960 |
| Tower and Bells fund | 1,103 | 300 | (210) | - | 1,193 |
| 36,103 | 28,954 | (46,491) | - | 18,566 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
19 Restricted funds
(Continued)
Handbridge Community Covid-19 Relief Fund
Funds donated for the purposes of supporting members of the local community during and after the pandemic.
Lottery Funded Grant: Cost of Centre Management
Funds periodically granted by the Lottery Fund to defray the cost of salaries for a period of 4 years.
All Churches Trust Fund
Funds granted for the purpose of purchasing and installing AV equipment into the church.
Co op Local Community Grant
Funds donated for the purpose of purchasing and installing AV equipment into the church.
Choral Scholarship Fund
Funds donated for the purpose of Choral scholarships.
Charitable Giving Fund
Funds donated for purchase of toys, craft materials etc to run the weekly St Mary's Baby and Toddler Group.
Tower and Bells Fund
Funds donated for the refurbishment of the tower and bells.
Stewardship Fund
Funds donated to support the financial position of the Church.
20 Unrestricted funds - designated
These are unrestricted funds which are material to the PCC's activities.
| At 1 January | Resources | Transfers | At 31 | |
|---|---|---|---|---|
| 2025 | expended | December | ||
| 2025 | ||||
| £ | £ | £ | £ | |
| Charitable giving | 1,001 | (1,000) | 2,009 | 2,010 |
| Previous year: | At 1 January | Resources | Transfers | At 31 |
| 2024 | expended | December | ||
| 2024 | ||||
| £ | £ | £ | £ | |
| Charitable giving | 159 | (2,000) | 2,842 | 1,001 |
| Rectory maintenance fund | 2,342 | (2,342) | - | - |
| AV equipment fund | 21,359 | (21,359) | - | - |
| 23,860 | (25,701) | 2,842 | 1,001 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
20 Unrestricted funds - designated
(Continued)
Babies and Toddlers Fund
Funds allocated by the PCC from its general funds to be donated to charitable causes but not yet distributed.
Rectory Maintenance Fund
Funds allocated by the PCC from its unrestricted funds for the maintenance of the Rectory.
AV Equipment Fund
Funds allocated by the PCC from its general funds for the purchase and installation of AV equipment.
21 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 General funds Previous year: At 1 General funds |
January 2025 Incoming resources Resources expended Transfers At 31 December 2025 £ £ £ £ £ 220,134 266,139 (224,761) 27,991 289,503 January 2024 Incoming resources Resources expended Transfers At 31 December 2024 £ £ £ £ £ 198,918 240,235 (216,177) (2,842) 220,134 |
|---|---|
22 Analysis of net assets between funds
| Unrestricted Unrestricted Restricted funds funds funds general designated 2025 2025 2025 £ £ £ At 31 December 2025: Tangible assets 284,789 - - Current assets/(liabilities) 101,714 2,010 11,615 Long term liabilities (97,000) - - 289,503 2,010 11,615 |
Total 2025 £ 284,789 115,339 (97,000) 303,128 |
|---|---|
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARY ON THE HILL, CHESTER KNOWN AS ST MARY'S PCC NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
| 22 | Analysis of net assets between funds | (Continued) | |||
|---|---|---|---|---|---|
| Unrestricted | Unrestricted | Restricted | Total | ||
| funds | funds | funds | |||
| general | designated | ||||
| 2024 | 2024 | 2024 | 2024 | ||
| £ | £ | £ | £ | ||
| At 31 December 2024: | |||||
| Tangible assets | 284,789 | - | - | 284,789 | |
| Current assets/(liabilities) | 94,845 | 1,001 | 18,566 | 114,412 | |
| Long term liabilities | (159,500) | - | - | (159,500) | |
| 220,134 | 1,001 | 18,566 | 239,701 |
23 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
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