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2025-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

Church Road Upton Wirral CH49 6JZ

www.stm-upton.org.uk Email: office@stm-upton.org.uk CHARITY NUMBER: 1132542

ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025

Incumbent:

Revd Dr Alasdair Rodgers

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

CONTENTS

Pages

1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

St Mary's Church, Upton (Overchurch) exists to promote the Christian faith through its five stated objectives, in accordance with the mission of the Church of England.

In accordance with these objectives, St Mary’s Parochial Church Council (PCC) has the responsibility for cooperating with the clergy and staff team, in promoting within our ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

Staff team:

Staff team:
Clergy: Incumbent Vicar: Rev Dr Alasdair Rodgers
(with effect from 29 September 2025)
Associate Vicar: Rev Alec Ham
Caretaker: Sandra Fletcher
Operations Manager: David Steele
Administrator: Inga Lanigan
Pastoral Coordinator: Tracey Pugh (Retired 3 October 2025)
Pastoral Care Assistants: Christina Green and Miriam Lambert (from 21 July 2025)
Parish Nurse: Lizzie Hsuan
0-18s team Malcolm Kydd, Cat Farrell and Becca Johnson
Christians Against Poverty
(CAP Wirral): Jess Parkhouse and Christina Green
Cleaners: Catherine Graham (left 31 March 2025), Abbie Davies (from 1 April
2025), Sandra Cookson, and Darren Jones.
Premises: St Mary’s Parish Church complex and grounds,
St Mary’s Centre, Saughall Massie Road with flat above,
‘The Bank’, Upton Village,
43 Grafton Drive, Upton,
10 Manor Drive, Upton,
Salacre Lane Graveyard

The PCC is also specifically responsible for the maintenance of the church and all its buildings, grounds, two graveyards, and car park. Maintenance of all the buildings is overseen by the Fabric and Property Committee, and the resident caretaker. The committee plans a rolling programme of maintenance and improvement and arranges any necessary work identified in the diocesan Quinquennial Church inspection. The Church building in particular needs careful maintenance being Grade 2 listed. The Centre on Saughall Massie Road, about a mile from the Parish Church, holds services and activities, mainly for people living in that area of the parish. It has its own congregation although there is some overlap with the Parish Church.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

When planning Church activities for the year, the incumbent and the PCC have to consider the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities for the advancement of religion. We aim to enable people in the parish and local area to live out their faith as part of our commitment to “Faith for Life in Jesus”. We also enable our buildings to be used by the community for a variety of purposes, and our car park is normally available for general use during the day.

Looking at each of these five objectives in more detail:

1. Celebrating our faith through worship in the widest sense

The PCC is committed to enabling as many people as possible to worship and to become part of our church community, and an overview of corporate worship throughout the parish is maintained. Our aim is to make church services varied, relevant, helpful, and spiritually enriching to all who attend. We try to enable people to develop a deeper faith through participating in prayer, reading, music, learning from scripture, and the sacrament. St Mary’s has been fortunate that its modern comprehensive audio-visual system which provides high quality sound, recording, lighting and visual facilities and expertise has been able to support the livestreamed services.

2. Welcoming people and helping them belong to our Church family

It continues to be important that St Mary’s should constantly review and adapt activities where necessary to demonstrate the increasing relevance of the Christian message in people’s daily lives. Currently there are 4 services on Sundays, 3 at the parish church - a quiet, reflective traditional service (8.45am); a lively family orientated service (10.30am) with children’s groups running simultaneously; a more relaxed style evening service (6pm), a Sunday evening teenager group; a friendly informal service at The Centre (11am). Holy Communion is available on a monthly rotation between the Sunday services, and every week at a Wednesday 11am service at the parish church. We consider it an important way to make our services open and easily accessible.

The 0-18s team run a variety of activities through the week for children and young people as well as the Sunday groups. The teenage work is based at ‘The Bank’, with various groups and after-school drop-ins during the week. They also run ‘Treading the Boards’ theatre group, a ‘School of Rock’ instrumental teaching and performance group plus two residentials each year with Christian input. Groups and activities are in place to encourage people of all ages to connect with St Mary’s and The Centre and to make friendships. The nature of such groups is fluid and adapted to specific needs and interests, including elderly, bereaved, lonely, toddlers and carers, children, teenagers, reading groups, new parents, Rainbows/Brownies and Guides, knitters/crafters, walkers, retired men, homegroups, Bible Studies and prayer groups.

Numbers at St Mary’s Pre-School have increased again this year. It has its own Facebook page for communication with parents and supporters. Its Mission Statement is: ‘St Mary’s Preschool aims to educate, develop and share our faith with the children and families in a secure, caring and sharing environment.’

3. Becoming a healing community where people are helped in their pain and struggles

As a church we recognise that there are times when people need additional support and help because of circumstances such as crisis, need, illness or bereavement. The clergy and pastoral team support many needy or bereaved families, as well as those suffering physically and mentally. Some people who were supported during the pandemic have now become part of our church community by attending services or other groups.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

This has given opportunities for learning about Christian faith through Bible study, prayer and discussion, and provided contact, healing and support. The Elder Branch group leaders have been especially careful to support their members, who may lack online media access, and need personal contact. ‘Our Place’, at The Centre and the Forget Me Not Café, Monday Makers and Midweek service at the Parish Church all provide refreshments and companionship. Our Parish Nurse is able to support and advise people with health issues including end of life care.

Christians Against Poverty (CAP) is a national organisation which supports people in managing a way out of debt and back into solvency. Supported by the CAP head office in Bradford, CAP Wirral has for many years run a Debt Centre hosted and managed by St Mary’s, with other local churches. It has 2 part-time staff – a Debt Centre Manager, and a Debt Coach, assisted by a network of volunteer befrienders. There have been many life-changing stories of the impact CAP has had on lives of local people.

4. Equipping disciples to make a difference wherever we are

Our clergy team carefully plan a preaching and teaching programme for Sunday services which is followed up in homegroups. This provides a solid base of practical and biblical teaching to help build up church members into Christian maturity and equip them for service ‘wherever they are.’ As well as the varied activities referred to previously, church members are encouraged to make their faith relevant in ways relating to their interests and concerns.

Alongside initiating local outreach activities, St Mary’s supports a number of church members working overseas through its World Church Group. Our link mission partners are spread across countries in Europe and Africa, and are involved in projects such as medical work, Bible translation, water treatment, conservation, international justice and drug rehabilitation. They appreciate the prayer, financial and friendship support that St Mary’s offers. We distributed over £88,000 in grants to our link missionaries and other mission organisations in 2025. For some of these people it is their only income.

St Mary’s also runs courses introducing the basics of Christian faith, including using the Alpha course, and offers further teaching and training in more specific areas as the need arises. Throughout the year a series of courses and Bible Studies are held to enable Christians to develop and grow in their faith, knowledge and understanding.

St Mary’s continues to provide the Chaplaincy for the local Woodchurch CofE High School, and they have particular input in delivery of the assemblies, RE lessons and developing the school’s values.

5. Delighting in sharing our faith in relevant ways

Church members are encouraged to share their faith when appropriate with people they know and meet. One way is by inviting them to events and activities where they can visit church in a relaxed environment with hospitality and opportunities to meet other people.

On the first Sunday of the month, eight or nine times a year, instead of the usual evening service, we have Sundays@7 during which a Christian with an interesting life story is interviewed, with time to chat and enjoy refreshments. This is an ideal opportunity for church members to bring friends or family and invitation cards are widely circulated.

Several members are actively involved with the Upton Village Community Group, and take part in activities such as litter-picking and gardening. St. Mary’s and the Community Group jointly organise events which are often hosted at St Mary’s.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

In 2025 we again held Heritage Open Days which included Heritage Trail walks and an exhibition about the history of Upton and St. Mary’s itself, held in the church.

We continue to hold monthly Repair Cafés. People can bring household items, clothes, computers, bikes etc in need of repair and a group of volunteers will repair them if possible.

Before Easter and Christmas each year, cards with details of church services and other church activities are delivered by volunteers to every home in the parish.

Future Developments

We are looking into ways of increasing regular church income as although we receive one-off gifts and legacies we can’t rely on them to finance regular payments and salaries. Like many churches, the number of people giving regularly has declined over several years. However we have managed to maintain the ministry and mission of the church throughout this difficult period. At the start of 2025 we had over £186,000 in Legacies and other Reserves some of which we were able to use to continue our work; by the end of 2025 these funds had declined to around £133,000. By the end of 2026 our aim is to get back to all day to day expenditure, excluding depreciation, being paid for by regular income.

On the 29th September 2025, we held an Induction Service, welcoming our new vicar Reverend Dr Alasdair (Al) Rodgers. Al was previously serving as Associate Minister at St Andrew’s Bebington with a focus at Townfield Church. We are so thankful to God for his calling and looking forward to the difference that Al, his wife Kate and their children will make to our church fellowship.

One of the first of many challenges that Al will have to face in 2026 is that our Senior 0-18’s team member, Malcolm Kydd, will be retiring and replacing him will not be easy. Al has set up a ‘Strategy Group’ to prayerfully consider what our strategy should be to encourage deeper faith and church involvement for children, young people and families with a view to getting a job advertisement out in the Spring.

Also planned for 2026 is a new activity called the Prayer Hub, where some time will be set aside in the church diary, twice a week, for people to come into church for prayer and quiet reflection, light a candle, read the Bible or talk to a member of our Pastoral team.

Volunteers

In addition to the paid employees, including 2 Clergy paid by Chester Diocese, St Mary’s Church has over 200 unpaid volunteers involved in the Lord’s work, and the Trustees would like to acknowledge the enormous contribution made to all aspects of St Mary’s Church in its ministry to the Church family and wider community. Much valuable work is done in support of our Sunday services by welcomers, pray-ers and readers, musicians, audio-visual technicians, Holy Communion assistants and those who serve refreshments after each service.

We continue to be particularly grateful to the treasurers and team for their invaluable work on the Church finances and to all members of the PCC for their contribution and commitment to our Church ministry. It is not overstating things to say that without its willing volunteers St Mary’s could not fulfil its ministry to the Parish in the way it currently manages to do. We are immensely grateful to all those who give so generously of their time, skills and resources to enable this work to continue.

The Church is our people, God’s people.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Financial Review

As at the 31[st] December 2025 the church had funds of £1,971,098 (2024: £2,210,732) of which £16,527 was Restricted. Of that total, £1,734,403 is held in Tangible Fixed Assets with £236,695 in Current assets, mostly in Short term deposits. In that year the church made an overall deficit of £149,634 (2024: deficit of £170,703). Three areas in particular account for 93% of the total deficit (see below):

Buildings Depreciation -£ 38,525 26% Legacy & Reserve Funds -£ 52,689 35% Faith Building Tithe -£ 48,146 32%

One of the biggest reasons for the overall deficit is accounting for Depreciation. Up until December 2015 no depreciation was provided for in relation to the freehold property owned by the Church due to it being all well maintained and therefore had a useful life in excess of 50 years, if not substantially more. Due to a change in accounting policy, in 2016, the estimated remaining life of these buildings has been assessed as 50 years and depreciation commenced accordingly. In 2025 this amounted to £38,525.

The biggest reason for the deficit in 2025 is the difference between new legacies we received and legacies we used in that year. Legacies and other Reserve funds used in the year comprised £59,454 of legacy funds transferred to the General Fund towards salary costs, plus £4,635 of other reserves used in the year on aspirational and outreach expenditure. This was in part off-set by income in the year of £11,400 to give a net deficit on the funds of £52,689.

• Faith Building Tithe Fund

Finally, we have the expenditure from the Faith Building Tithe. When our new Faith Building was constructed a proportion of the income received was set aside as a tithe to be used for local and international charities. Of this £48,260 was paid out in grants or allocated in the year leaving a remainder of £6,350 still to be allocated in 2026.

General Funds

Over the last few years, like most churches, we have had a widening gap opening between what it costs to run St Mary’s Church every month and the regular income and legacies that we now receive. The treasurers are aware of this and in 2025 we raised this with the congregations at the APCM in May, with an initiative called ‘Mind The Gap’. The response was impressive, with an average monthly increase in the regular giving of over £3,100 per month before HMRC Gift Aid from May 2025 onwards.

Reserves

Following guidance from the Charity Commission, the PCC have agreed that the Church should have 2 months of normal expenditure in reserve. As at 31 December 2025 this policy was met. Excluding depreciation the normal expenditure of St Mary’s Unrestricted funds was just over £630,000 in 2025, an average of £52,500 per month. Based on this 2 month’s expenditure would be £105,000.

The amount of Reserve Funds as at 31[st] December 2025 was £133,441 and was in excess of that required to meet our agreed policy.

6

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Risk

The PCC is very aware of the risks that the Church is exposed to, and continues to undertake policies to minimize them. They include the proper DBS clearance according to Diocesan policy and training of people working with children and vulnerable adults, taking out insurance to cover all known risks, and from a financial point of view the large number of committed members giving regularly is thought to ensure the sustaining of the Lord’s work at St Mary’s.

The trustees believe that the report and accounts clearly indicates continued compliance with the duty in section 17 of the Charities Act 2011 regarding public benefit.

Structure, governance and management

St Mary's Church Upton (Overchurch) is situated in Church Road, Upton, Wirral. It is part of the Diocese of Chester within the Church of England.

The Church office is on the premises:

St Mary’s Church Office, 2 Church Road, Upton, Wirral, CH49 6JZ Telephone no. 0151 677 1186. Email: office@stm-upton.org.uk

All members of the Parochial Church Council are Trustees. The method of appointment of PCC members is set out in the Church of England Representation Rules.

The PCC currently consists of the Vicar and Associate Vicar, the Churchwardens and Treasurers, 15 members elected at the Annual Parochial Meeting which usually takes place in April or May, two co-opted Associate Wardens, a co-opted Secretary and elected members of Deanery Synod. Members of the congregation who live within the Parish boundaries, or who attend our services regularly, are eligible and encouraged to register on the Church Electoral Roll prior to the APCM each year. This then entitles them to vote and to be nominated for PCC membership.

The Electoral Roll is completely revised every six years. PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds are spent. The full PCC meets at least six times a year. Given its wide range of responsibilities, the PCC also has a number of sub committees, each dealing with a particular aspect of church life. The committees at St Mary’s include:

Standing Committee World Church Group Financial Management Group Centre Management Committee Christians Against Poverty (CAP) Management Committee Fabric and Property Committee ECO Group Carbon Neutral Group Parish Nurse Group

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Each committee includes a member(s) of the PCC, and provides minutes to report back to the PCC following each meeting. The minutes are considered and discussed, and recommendations made by the full PCC are taken back to the committees to be acted upon.

Committees may include other church members not on the PCC, but on the electoral role, as required. In this way every PCC member is made aware of decisions taken by each specific committee. This is especially important for any financial implications of decisions made at committee stage. The PCC is continually reviewing and updating policies and procedures in line with guidance from the Church of England and the Charity Commission.

Trustees

Up to 5 members elected each year at the APCM for a 3 year term, maximum 2 continuous terms, giving a degree of continuity with regular turnover.

PCC members for years 2025-26

Ex Officio members:

Incumbent and Chair: The Reverend Dr Alasdair Rodgers (with effect from 29 September 2025)

Associate Vicar: The Reverend Alec Ham Churchwardens: Dr Anne Tomlinson 2023-27 Kenneth London 2024-28 Associate Wardens: Paul Eddon (Vice Chair) (co-opted) Alison Elliott (co-opted)

PCC Members:

2023-2026 Rosalind Carter Richard Farrell Annemarie Gillett

2024-2027

Jenny Burrows Geoff Caton Steve Johns Liz Olsen David Roberts

2025-2028

Michael Dunkin Nick Johnson Alastair Miatt Barbara Riordan Ann Thorne

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Deanery Synod: Graham Morris (2023-2026) Geoff Caton (2025-2028) Rosemary Finlayson (2025-2028)

Treasurer: Graham Morris Assistant Treasurer: Steve Johns PCC Secretary: Eleanor Essay (co-opted*)

Main Bankers:

Barclays Bank UK Plc, Leicestershire LE87 2BB, CAF Bank Ltd, Kings Hill, West Malling, Kent, ME19 4JQ HSBC Bank Plc, 99-101 Lord Street, Liverpool, L2 6PG.

Independent Examiners:

GRC Accountants, 166 Banks Road, West Kirby, CH48 0RH

Making a difference wherever we are as we share faith for life in Christ

9

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

Statement of Trustees’ responsibilities

Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with applicable law, regulations and trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of St Mary’s Parish Church Council

Revd Dr Alasdair Rodgers (PCC Chairman)

Dated: 20 April 2026

10

INDEPENDENT EXAMINERS’ REPORT TO THE PAROCHIAL CHURCH COUNCIL OF

THE ECCLESIASTICAL PARISH OF ST MARY'S CHURCH, UPTON (OVERCHURCH)

I report on the accounts for the year ended 31 December 2025 set out on pages 12 to 23.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. The Charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

It is my responsibility to:

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention.:

have not been met; or

G Cooper 22 April 2026

GRC Accountants 166 Banks Road West Kirby Wirral CH48 0RH

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST MARY, UPTON (OVERCHURCH)

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Note
INCOME AND ENDOWMENTS FROM
Donations and legacies
2(a)
Charitable activities
2(b)
Other trading income
2(c)
Investment Income
2(d)
TOTAL
EXPENDITURE ON
Raising funds
3(a)
Charitable activities
Grants
3(b)
Other activities
3(c)
Management and administration
3(d&e)
TOTAL
Net gains /(losses) on investments
11
NET INCOME/(EXPENDITURE)
Total funds brought forward
BALANCES C/FWD AT 31 DEC 2025 (2024)		 General
Faith
Building
Project
Children
& Young
People
Restricted
Funds
2025
2024
£
£
£
£
£
£
381,305
13,800
8,893
403,998
408,778
69,484
54,873
124,357
103,873
2,422
2,422
6,604
8,048
149
124
8,321
11,688
458,837
149
71,219
8,893
539,098
530,943
1,064
1,064
2,515
33,378
48,260
6,398
88,036
101,151
398,780
73,794
472,574
464,034
127,403
35
127,438
133,696
Total Funds
559,561
48,295
74,858
6,398
689,112
701,396
380
380
(250)
(100,344)
(48,146)
(3,639)
2,495 (149,634)
(170,703)
1,990,852
54,496
61,352
14,032 2,120,732
2,291,435
1,890,508
6,350
57,713
16,527 1,971,098
2,120,732
1,873,485
5,030
11,993
1,890,508
Comprises:
St Mary's Church - Unrestricted
World Church Fund
Christians Against Poverty
BALANCE CARRIED FORWARD		 1,873,485
5,030
11,993
1,890,508

The Notes on Pages 14 to 23 form part of these accounts.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST MARY, UPTON (OVERCHURCH)

BALANCE SHEET AS AT 31 DECEMBER 2025
Note
FIXED ASSETS
Tangible Fixed Assets
5
CURRENT ASSETS
Stock
Debtors
7
Investments
Short term deposits
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
FUNDS
Unrestricted:
10
Faith Building Project
Church
Children & Young People Project
Restricted:
Church
9
Children & Young People Project		 £
£
£
£
1,734,403
1,779,187
50
50
26,268
23,504
3,080
2,700
215,864
269,078
18,543
79,800
263,805
375,132
27,110
33,587
236,695
341,545
1,971,098
2,120,732
6,350
54,496
1,890,508
1,990,852
57,713
61,352
1,954,571
2,106,700
16,527
13,957
-
75
16,527
14,032
1,971,098
2,120,732
2025
2024

The Notes on Pages 14 to 23 form part of these accounts.

Approved by St Mary’s Parish Church Council on and signed on its behalf by:-

Revd Dr Alasdair Rodgers (PCC Chairman) _______

Dr Anne Tomlinson (Warden)

_______ Dated: 20 April 2026

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST MARY, UPTON (OVERCHURCH)

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025
Notes 2025 2024
Cash flows from operating activities: £ £
Cash generated from operations 1 (120,792) (153,445)
Interest paid - -
Net cash provided by (used in) operating actities (120,792) (153,445)
Cash flows from investing activities:
Purchase of tangible fixed assets (2,000) (4,392)
Disposal of tangible fixed assets - -
Interest received 8,321 11,688
Net cash provied by (used in) investing activities 6,321 7,296
Net cash provided by (used in) financing activities (114,471) (146,149)
Change in cash and cash equivalents in the reporting period (114,471) (146,149)
Cash and cash equivalents at the beginning of the reporting period 348,878 495,027
Cash and cash equivalents at the end of the reporting period 234,407 348,878
**1 ** RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM
OPERATING ACTIVITIES
2025 2024
Net income (expenditure) for the reporting period (as per £ £
the statement of financial activities (149,634) (170,703)
Adjustments for:
Depreciation charges 46,784 47,575
Loss(gain) on investments (380) 250
Interest received (8,321) (11,688)
Decrease(increase) in stock 0 1,116
Decrease(increase) in debtors (2,764) 1,551
(Decrease) increase in creditors (6,477) (21,546)
(120,792) (153,445)

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

ACCOUNTING POLICIES

Basis of accounting

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC’s, and with the Regulations’ ‘true and fair view’ provisions, together with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS102)).

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at fair value.

Financial instruments

The Charity has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the purpose of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gathering of Church members.

Incoming Resources

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025 (continued)

ACCOUNTING POLICIES (continued)

Resources used

Donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Other expenses are accounted for when payable. All expenses, including support and governances are allocated or apportioned to the general fund. Any expenses unpaid at 31 December are provided for in these accounts as an operational expense and are shown as creditors in the Balance Sheet.

Fixed assets

(a) Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is excluded from the accounts by S.10(2)a of the Charities Act 2011. No value is placed on movable church furnishings held by the church wardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA.

(b) Other fixed assets

Fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Freehold Property (excluding land) - 2% on cost Grand Piano - Nil on cost Motor vehicles - 25% on cost Sundry equipment - 10%/25% on cost

Up until December 2015 no depreciation was provided for in relation to the freehold property owned by the Church due to it being all well maintained and therefore had a useful life in excess of 50 years if not substantially more. In 2016, the estimated remaining life of these buildings has been assessed as 50 years and depreciation commenced accordingly. No depreciation is provided on the piano as it is well maintained and modernisations are not capitalised. Strictly this is not in accordance with FRS 102 but shows a more realistic view of the financial position.

Stocks

Stocks have been valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.

Volunteers

The value of voluntary work done by Church members and associates is not accounted for in these accounts although much appreciated. Voluntary work by individuals/businesses not attached to the Church is accounted for as a donation and an expense when it occurs.

16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS
2
(a)
(b)
(c)
(d)		 FOR THE YEAR ENDED 31 DECEMBER 2025
General
FBP
Children &
Youth
Project
Restricted
Funds
2025
2024
£
£
£
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
Planned giving:
Gift Aid
221,494
8,028
229,522
216,568
Income tax recoverable on gift aid etc
55,373
2,007
57,380
54,142
Cash collections
27,969
27,969
16,929
Governments Grants
100
5,500
5,600
14,852
Sundry donations
64,969
3,765
3,393
72,127
81,287
Legacy
11,400
11,400
25,000
381,305
-

13,800
8,893
403,998
408,778
Charitable activities
Courses etc
25,343
25,343
23,373
Wedding fees etc
3,468
3,468
4,653
Church hall lettings etc
43,504
29,530
73,034
51,168
Other
22,512
22,512
24,679
69,484
-
54,873
-
124,357
103,873
Other trading income
Sundry
1,902
1,902
6,538
Unique Shop
520
520
66
-
-
2,422
-
2,422
6,604
Investment Income
Bank deposit interest etc
8,048
149
124
-
8,321
11,688
8,048
149
124
-
8,321
11,688
TOTAL
458,837
149
71,219
8,893
539,098
530,943
Total Funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Planned giving:
Gift Aid
Income tax recoverable on gift aid etc
Cash collections
Governments Grants
Sundry donations
Legacy
Charitable activities
Courses etc
Wedding fees etc
Church hall lettings etc
Other
Other trading income
Sundry
Unique Shop
Investment Income
Bank deposit interest etc
TOTAL
69,484
-
54,873
-
124,357
103,873
1,902
1,902
6,538
520
520
66
-
-
2,422
-
2,422
6,604
8,048
149
124
-
8,321
11,688
8,048
149
124
-
8,321
11,688
458,837
149
71,219
8,893
539,098
530,943

17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

3
(a)
(b)
(c)
(d)
(e)		 FOR THE YEAR ENDED 31 DECEMBER 2025
General
FBP
Children &
Youth
Project
Restricted
Funds
2025
2024
£
£
£
£
£
£
EXPENDITURE ON
Raising funds
Village Youth Project
742
742
1,302
Village Youth Project Unique
322
322
1,213
-
-
1,064
-
1,064
2,515
Grants
Missionary and charitable giving
Church overseas
- missionary societies
10,318
28,100
38,418
16,540
- relief and development agencies
13,980
7,830
21,810
19,400
9,080
10,450
19,530
52,765
Other
1,880
6,398
8,278
12,446
33,378
48,260
-
6,398
88,036
101,151
Ministy: Diocesan quota
133,406
133,406
143,154
Staff expenses
3,342
3,342
3,184
Salaries etc
181,023
15,000
196,023
164,815
Buildings running costs
49,399
9,606
59,005
51,791
Building maintenance
18,568
18,568
48,617
Training
72
72
384
Catering
2,803
2,803
3,409
Cematery maintenance
1,630
1,630
6,140
Music
2,469
2,469
2,272
Special activities
1,316
1,316
2,235
Minibus and Travel expenses
-
2,627
2,627
0
Course costs
-
46,561
46,561
34,800
Outreach and Aspirational
4,752
4,752
3,233
398,780
-
73,794
-
472,574
464,034
Management and administration
Printing & stationery
3,553
3,553
2,461
Telephone
4,535
4,535
3,181
Salaries
47,355
47,355
51,879
Consultancy
7,200
7,200
7,200
Depreciation
46,784
46,784
47,573
Equipment repairs
6,383
6,383
8,212
Sundries
8,593
35
8,628
10,190
124,403
35
-
-
124,438
130,696
Independent examination
3,000
3,000
3,000
TOTAL
559,561
48,295
74,858
6,398
689,112
701,396
Total Funds
Home missions and other Church society
Other activities directly relating to the work of the church		 FOR THE YEAR ENDED 31 DECEMBER 2025
General
FBP
Children &
Youth
Project
Restricted
Funds
2025
2024
£
£
£
£
£
£
EXPENDITURE ON
Raising funds
Village Youth Project
742
742
1,302
Village Youth Project Unique
322
322
1,213
-
-
1,064
-
1,064
2,515
Grants
Missionary and charitable giving
Church overseas
- missionary societies
10,318
28,100
38,418
16,540
- relief and development agencies
13,980
7,830
21,810
19,400
9,080
10,450
19,530
52,765
Other
1,880
6,398
8,278
12,446
33,378
48,260
-
6,398
88,036
101,151
Ministy: Diocesan quota
133,406
133,406
143,154
Staff expenses
3,342
3,342
3,184
Salaries etc
181,023
15,000
196,023
164,815
Buildings running costs
49,399
9,606
59,005
51,791
Building maintenance
18,568
18,568
48,617
Training
72
72
384
Catering
2,803
2,803
3,409
Cematery maintenance
1,630
1,630
6,140
Music
2,469
2,469
2,272
Special activities
1,316
1,316
2,235
Minibus and Travel expenses
-
2,627
2,627
0
Course costs
-
46,561
46,561
34,800
Outreach and Aspirational
4,752
4,752
3,233
398,780
-
73,794
-
472,574
464,034
Management and administration
Printing & stationery
3,553
3,553
2,461
Telephone
4,535
4,535
3,181
Salaries
47,355
47,355
51,879
Consultancy
7,200
7,200
7,200
Depreciation
46,784
46,784
47,573
Equipment repairs
6,383
6,383
8,212
Sundries
8,593
35
8,628
10,190
124,403
35
-
-
124,438
130,696
Independent examination
3,000
3,000
3,000
TOTAL
559,561
48,295
74,858
6,398
689,112
701,396
Total Funds
Home missions and other Church society
Other activities directly relating to the work of the church
398,780
-
73,794
-
472,574
464,034
3,553
3,553
2,461
4,535
4,535
3,181
47,355
47,355
51,879
7,200
7,200
7,200
46,784
46,784
47,573
6,383
6,383
8,212
8,593
35
8,628
10,190
124,403
35
-
-
124,438
130,696
3,000
3,000
3,000
559,561
48,295
74,858
6,398
689,112
701,396

18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

4 STAFF COSTS
Wages and salaries
Social security costs (employment tax)
Employer Pension contributions
No employee earned more than £40,000 (2024 - £40,000)
The number of employees in (including
part-time and clergy) during the year was:-
Clergy (paid by Chester Diocese)
Administration
Others		 2025
2024
£
£
227,072
197,528
12,065
10,977
4,240
8,189
243,377
216,694
2025
2024
Headcount
Headcount
2
2
2
2
11
10
15
14

During the year the Church continued a pension scheme under the Government’s Auto-Enrolment Regulations. The monies are invested with NEST on a defined contribution basis. Contributions payable are charged to the Statement of Financial Activities in the period to which they relate. No trustees other than clergy received any remuneration or reimbursed expenses for services provided to the charity during the year (2024 – Nil).

19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

5 FIXED ASSETS FOR USE BY THE PCC

Freehold land Sundry Total
**& buildings Minibus ** equipment
£ £ £ £
GROSS BOOK VALUE
As at 1 January 2025 2,036,110 - 332,702 2,368,812
Additions 2,000 2,000
Disposals - - - -
As at 31 December 2025 2,036,110 2,000 **332,702 ** 2,370,812
DEPRECIATION
As at 1 January 2025 283,097 - 306,528 589,625
Charge for year 38,525 500 7,759 46,784
Disposals - - - -
As at 31 December 2025 321,622 500 314,287 636,409
NET BOOK VALUE
As at 31 December 2025 1,714,488 1,500 **18,415 ** 1,734,403
As at 31 December 2024 1,753,013 - 26,174 1,779,187

The historical cost of the freehold land and buildings purchased prior to 31.12.1997, is £127,149; the valuation of £150,000 was done as at 1 January 1996 by the PCC on an existing use basis. The properties purchased and improvements since then are shown at cost which amounts to £1,886,110. The trustees are not aware of any material changes since the last valuation.

20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

6 ANALYSIS OF NET ASSETS BY FUND
Fixed Assets
Current Assets
Creditors - within one year
Fund balance
7 DEBTORS
Income tax recoverable
Prepayments
Other debtors
8 LIABILITIES: AMOUNTS FALLING DUE
WITHIN ONE YEAR
Accruals
Faith Building Tithe		 Unrestricted
Funds
£
1,734,403
247,278
(27,110)
1,954,571		 Restricted
Funds
£
-
16,527
-
16,527
2025
£
21,708
918
3,642
26,268
£
21,189
5,921
27,110		 Total
£
1,734,403
263,805
(27,110)
1,971,098
2024
£
16,047
1,881
5,346
23,504
£
30,536
-
33,587

21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

9 ANALYSIS OF MOVEMENT ON RESTRICTED FUNDS

**9 ** ANALYSIS OF MOVEMENT ON
RESTRICTED FUNDS		 ANALYSIS OF MOVEMENT ON
RESTRICTED FUNDS
Balance at Resources Balance at
1 Jan 25 Income used 31 Dec 25
£ £ £ £
**(a) ** CHURCH:
Wirral Borough Council 4,305 500 4,081 724
Mrs G H Beasley (dec'd) Trust 3,883 3,883
Roy Barker Young People in Mission Fund 4,177 200 3,977
12,365 500 4,281 8,584
**(b) ** CHILDREN & YOUNG PEOPLE:
Transforming Lives for Good (TLG) 75 450 525 -
**(c) ** CHRISTIANS AGAINST PROVERTY:
Wirral Borough Council 1,592 5,000 1,592 5,000
Money Saving Expert (MSE) - 2,943 2,943
14,032 8,893 6,398 16,527

Notes:

(a) CHURCH and CHRISTIANS AGAINST POVERTY:

The Wirral Borough Council grants are to assist the needy in the locality.

The Mrs. G.H. Beasley Trust Fund is for the furtherance of Church work as decreed by the Vicar and wardens.

Roy Barker Young People in Mission Fund – to assist and promote education and experience in overseas mission.

(b) CHILDREN & YOUNG PEOPLE:

TLG (Transforming Lives for Good) is a charity for helping disadvantaged children develop their full potential.

(c) CHRISTIANS AGAINST PROVERTY:

The Money Saving Expert Grant was given to be used in 2026 for Money Coaching at Woodchurch High School and CAP clients who have gone debt-free.

22

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

10 ANALYSIS OF UNRESTRICTED FUNDS

General
Funds
Children
& Young
People
Land &
Buildings
Legacy &
Reserve
Funds
Faith
Building
Project
Christians
Against
Poverty
World
Church
Total
£
£
£
£
£
£
£
£
Balance as at 1 Jan 2025
29,136
61,352
1,753,013
186,130
54,496
20,529
2,044
2,106,700
Income
414,537
71,219
11,400
149
30,928
1,972
530,205
Fund Transfers
23,454
(59,454)
1,000
35,000
-
467,127
132,571
1,753,013
138,076
54,645
52,457
39,016
2,636,905
Resources used
433,692
74,858
4,635
48,295
40,464
33,986
635,930
Depreciation
8,259
38,525
46,784
Net gains on investments
380
380
Balance as at 31 Dec 2025
25,556
57,713
1,714,488
133,441
6,350
11,993
5,030
1,954,571
Fixed Assets
19,915
1,714,488
1,734,403
Net Current Assets
5,641
57,713
133,441
6,350
11,993
5,030
220,168
Balance as at 31 Dec 2025
25,556
57,713
1,714,488
133,441
6,350
11,993
5,030
1,954,571
Legacy & Reserve Funds
Balance at
1 Jan 25
Income
Fund
Transfers
Resources
used
Balance at
31 Dec 25
Legacy Fund
107,184
11,400
(59,454)
59,130
Contingency Fund
33,900
33,900
General Reserve
21,582
21,582
Aspirational Fund
14,090
2,686
11,404
Outreach Fund
9,374
1,949
7,425
Total
186,130
11,400
(59,454)
4,635
133,441		 General
Funds
Children
& Young
People
Land &
Buildings
Legacy &
Reserve
Funds
Faith
Building
Project
Christians
Against
Poverty
World
Church
£
£
£
£
£
£
£
29,136
61,352
1,753,013
186,130
54,496
20,529
2,044
414,537
71,219
11,400
149
30,928
1,972
23,454
(59,454)
1,000
35,000
467,127
132,571
1,753,013
138,076
54,645
52,457
39,016
433,692
74,858
4,635
48,295
40,464
33,986
8,259
38,525
380		 Total
£
2,106,700
530,205
-
2,636,905
635,930
46,784
380
11 INVESTMENTS
Value at 1 January 2025
Revaluation surplus (deficit)
Valuation at 31 December 2025		 2025
2,700
380
3,080		 2024
2,950
(250)
2,700

Original cost £1,250

12 FINANCIAL COMMITMENTS

There were no material financial commitments as at 31 December 2025.

13 RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025.

14 GOING CONCERN

The trustees are confident that the Church will continue to be able to meet its liabilities for the foreseeable future, as they fall due. They therefore consider that it is appropriate to prepare the financial statements on a going concern basis.

23