_**IN THE DIOCESE OF WORCESTER**_ ## _**THE BRIERLEY HILL TEAM MINISTRY**_ _St.Michael’s Brierley Hill, Christ Church Quarry Bank St.John’s Brockmoor_ ## **Trustees Financial Report 2025 as reported at the 2026 AGM** All reports are included in the AGM notes and the draft accounts included. These accounts will be presented and accepted at the next PCC meeting. Treasurers were asked to forward accepted reports to DH so that he can return them. Total funds available at the end of the year: · St Michael’s: £289,873 (of which £2535 is held in endowment funds) - St John’s: £51,108 (£36,772 which is held in restricted and endowment funds) - Christ Church: £47,129 (none of which is held in endowment funds) Christ Church has connected to Free Agent online accounting software to support the accounts and tracking. Christ Church benefit from the Quarry Bank Education Trust which helps fund all of the children’s work and includes funding for Paul Wilmott (£53 a month) to attend Mount Pleasant Primary once a month for assembly. Paul Wilmott is keen to build a partnership between the school and parish and a member of the church community attends with him. This is available to all churches in the Team and could be something to look into in the future. Christ Church has also accessed some grants to refurbish some of the building. Cost of photocopying has been reduced due to some good links with local companies. The photocopier can be used by all of the Team. Full Lower Income Community Funding Grant has been given for 2026 as we are in the top 12% of the most deprived areas in the country. As a Team, we pay our in Ministry Share in full each year with the support of the Lower Income Community Funding Thanks were noted to all the treasurers – Bob Titmus, John Gray and Steph Box _**07557 795294 rev.davidhoskin@hotmail.com The PCC of the Team Parish of Brierley Hill is a registered charity: no. 1132884**_ Unaudlted Flnancial Stat•m•nts FwTho Y•*r End•d 31 D•c•mbor 2025 for ST MICHAEL'S CHURCH. BRIERLEY HILL M. J. Grain8er & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP ST MICHAEL'S CHURCH, BRIERLEY HILL Contsnts ofthe Ananclal Statements For The Year Ended 31 Decembw 2025 P4e Independent Examiner's Aeport ststement of Financial Activltles Balance Sheet Notes to the Flnancial Statements 4t07 Indep￿deTrt Examlnerfs Remto the Trustees of ST MICHAEL'S CHURCH. BRIERLEY HILL We report on the accounts for the year ended 31 December 2025 set out on pages ts¥o to seven. Re$ix¢tl¥e respon5ibilitles of Trustees and E¥aminer The members of the DCC a￿ responsible for the preparation of the accounts. The members of the DCC consider that an audit is not required for this year (under Section 144121 of the Charlties Act 2011 (the 2011 artl and that an independent examination is rttded. It is my responslblllty to: - examine the attounts under Section 145 of the 2011 Act. - to follow the procedures lald down In the General Directlon5 glven by the Charlty Commisslon (under Se¢tlon 14515llbl of the 2011 Act),. and - to state whether partlcular matters have Come to my attention. 88$55 of ihe Independent ex•mln•rf$ r•port My examlnatlon was carrled OLrt In accordance wlth the general Directions given by the Charlty Comm15slon. An examination includes a r￿eW of the a¢￿￿ntIn6 records kept by the DCC and a comparlson of the accounts presented with those records. It also includes conslderation of any unusual Stems or dlsclosure5 in the accounts. and seekln8 explanatlons from you as members of the DCC concernlnB any s(tch matters. The procedures undertaken do not provide all the ewdence that would be required In an audlt and consequently no opinlon Is gfven as to whetherthe accounts present true and falr vlew, and the reportls Ilmlted to those matters set OLrt In the statement below. Indqp•nd•nt 0￿mIner'S Jt*t•m*nt In connertlon with my examlnatlon, mo matter has come to my attentlon: 111 whlch glves me reasonable cause to belleve that, In any material aspec¢ the requlrements - to keep aceountlng records In accordance with Section 130 of the 2011 Art,. and - to prepare accounts whlch accord with the accountlng records and comp￿ wfth the accounting Requirements of the 2011 A¢t have not been met. or 121 to which, In my oplnlon, attentlon Should be drawn In order to enable a proper undeistandin8 of the accounts to be reathed. M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hlll West Mldland5 DY5 2JP Date: .........-....-.-....-................- Page I r•- FlnAncknil RWIBW Wwin Ukraine, and in th& klhldleEo40Tr1 Trump'$writs TtwdwuFkn5 tothe CCLA(J¢*Ja Equity FuThY r&YuuJing in vauo frcqn£135281 atthe stsiofthe>wt*£131.025 atth8 OUrCCLADep¢*itp£ts￿nlSI￿I p￿*jl￿j an IniweEt irwx¥ntrdt7.363 24. a&SthbAvfi9UTrth￿thfr￿￿￿rA1SY￿rth1•w dL* to hwmg had towttM**w£20.000 thBfunddunng thByqEF¢kn atacc•tr1£7.176 vwJ8 repairn towr 98sbyl¥¥*vJ w4u1￿1. Them40rity olthecoslcrfthorws*w p•d tytyfvd•m 4r9¥*￿th E¢d•¥i￿ knwr¥￿•I£B.C￿￿l thob4*)e4vA& rn•Je up fJJr Furdl Wa¥￿8 AN(ut•J a shwwrft7.0￿ tr2025, kWJ In lJll.Y4frcth Unr8*ithJ FL￿l￿d 1M frtm F￿dI. OurlargeBt ￿rtrI￿r￿¥￿tyWlh•K4S1lhf1• rdGss•70 Ekn*th. dwfwrenff•AI ju81 asqnwgy cas1sv￿reat￿fftr hvJh•st 2025. SO% the&ypinng tams The ts-Dty D￿1r￿48 crn rnc*•wW8. ffw•J £1297 a•8 cltho Putin by dl bjl by Bill •nd Shee*h ng TrI￿Ur￿ MICHAELS CHURCH. BRIERLEY HILL ststement of Financial Actlvltles foT the Year Ended 31 Dttember 2025 2025 2024 Total funds fijnds funds INCOMING RESOURC£S In￿mInI resouree5 from yn•rat•dlunds Voluntary income Actlvitiesfor generatln8 funds Investment Intome IncomlnB re*Jrtes from ch•rlt•ble •¢tMlles Fees for Weddln8s & Funerals Church Hall and Room Lèttin8 PCC Fee5 3.723 2.889 3,895 4,723 3,4CKI 9￿55 43,510 600 8,744 511 3468 2.492 1.740 4.620 1,740 4.620 693 6,701 Totsl kn¢M)In8 r•mWJ￿•5 16.867 4.979 2,492 24,338 60,248 RESCKIRCES EXPENDED Costs of 8ener•ilni lunds Costs 018eneratln8 voluntsry lficome Fundral$Sn8 tradln8.' Cost of goods sold and other costs Ch•rftsbh ath￿1¢$ Churth Actlvltles Cfftm•n¢• ￿$ts 463 28,935 10.822 1750 41.507 65,076 Total i•M)urcts empended 29.859 10.822 1750 42,431 66,019 NET114COMINGI IOUTG0114GI RESOURCES BFEORE TRANSFERS tr•nsferJ betw••n fvnd5 112.9921 11.1761 15,8431 1.176 742 118,0931 15,7711 COMIn￿{QUI￿r8} Re50urt¢s befor• oth•f i•Sns •nd Adlustm•ni 114.1681 12.5731 14,667) 742 118,0931 12,5731 15,7711 11,8221 Other r•co8nls•d 8alnsllosg•J GaIn￿lO$se$ on Investment assets 14.2331 14,2331 10,959 Net rnov•m•ni kn funds 120,9741 14.6671 742 124,8991 3,366 RECONCIUATION OF FUNDS Total funds brtyjght forw•rd 235.077 77,902 1.793 314,772 311,406 TOTAL FUNDS CARRIED FOflWARD 214.103 73.235 2,535 289,873 314,772 The rtottsform p3rt ofthe5efffl￿da1 5tateiiwts Pa8e Z MICHAEL'S CHUR(Y, BRIERLEY HILL Balance Sheet As at 31 De¢embEr 2025 2025 2024 Total funds Erthwrmrt Total fvnds fvnds aiRRENT ASSET Debtor5 Investments Cash at bank and in hand 937 131,028 86,325 937 131,028 162,095 294,C 1,604 135,261 181,863 73.235 2.535 218,2SYI 73,235 2,535 318,728 CREDITORS Amounts falllng due wlthln or• 4,187 4,187 3,956 NET CURRENT A55EfS 214,103 73,235 2,535 289,873 314,772 TOTAL A$5EtS LESS CURREKf LIABiimES 214,103 73,235 2.535 289,873 314,772 FUNOS Unrestrlcted frjnds Restrlcted fvnds Endowrnent fund5 214,103 73.235 2,535 289,873 23S,077 77,902 1.793 TOTAL FUNDS 314,772 The flnanclal statements were approved by the Dlstrkt Church Councll on......-.-.-..-.--.... .....-..... and were si8ned on Its beham by.. Poee 3 sr MICHAEL'S CHURCH. BRIERLEV HILL Note5 to the Finandal Statements lorthe Year Ended 31 December 202S ACCOUNnNG p￿E$ A¢¢ountlng con¥entton The FCC is a public benefit entty within the meanin8 of FRSIO2. The financlal Statern￿ts have been prepared underthe Chanties ￿ 2011 and In accordarKe with the Church Accountln8 ￿￿latIOr￿ 2(￿ goveming the indfviduals a¢counts of PCCS, and with the Regulatlons, Yrue and fairview" Prov￿10n% it ￿ akn the fitstyearthat they have been prepared under FRS102120161 as the appllcable account1￿ standards and the 2016 verslon of the Statement of Recommended Pracdce, counting and Reportln8 by Ch•rll(es ISORPIFRS10211. Investments Investrnents owted on a recwSsed stock exchangeor wh05evalue derl¥esfrom them are valued at marke¢ valye * ihe year end. Othèr Investment assets are Induded at PCC$ bertestsmate of market valye. Short Term Deposlts These are the cash held on dèposlt elther wFth CCLAor at the ban In¢0m1￿ Reww¢ Planned glvln& collertlon5 and donatlons •re reccgnlsed when rtttfjved. Tax refvnds are recognlsed when the payment 15 due. Grants and le8ac*s ar• acwJnted for wthen the OCC r￿*Ve$the amounts du•. Olvldènds. Interest and all other hKome are retO8nised when T￿l￿*d. R•sourus eNp•rd•d Expendlture Is acc¢yJnted for on an ac(Tua15 basls and has been ¢l•ssffled under heèdlngs that a8gregate all cost ￿lated to the category. Where costs onnot be dlre¢tly attrtbuted to partlcular headlngs they have been allocated to art￿tIes on a basls conslstent wlth the use of resour¢es. Any parish 5har¢ uThpald at the year end Is provldèd for Irg these aryounts asan operatlon•l lthouth Mt • le8all liabllity4nd1s shown as • crediloron the 8alance Sheet. T•M3tlon The Church Is exernpt from tax on Ilscharttable acthttles. Fund accountln Unre5trlcted fvnds These represent the rem•inSn8 Income fund$ of Pccthat are availablefor spendln8on the 8tneral purposes of the PCC Including amounts d￿gnated by the PCC forfixed assets for its own use for spending on a luture prolert and whlth art therefore rLOt Induded In hs'yree reserws" as dlscb5ed In the trustees, ieport. rie5tricted fuTrds These are Income lunds that must be spent on restricted purposes and details of the funds held and festrlctlons prO￿ded are shown In thè notes tothe account> Endowment Funds These are restricted funds that must be retained as trust capital er(her permanenttyor subject to 3 dlscMionary power to Spend capltal as Income. Whe￿the use of any inco￿￿ or benefrt derNed from the upital may be restricted or unrestrlcted. Full details of all their restriclions a￿ shown in the nrte5 to the 7K(ount Page 4 sr MICHAEL'S CHURCH. BRIERLEY HILL Notes to the Financial Statemènts for thè Year Ended 31 December 2025 AcllviTIES FOR GENERATING FUNDS 2025 2024 Furbdralslng events INVESTMEpif INCOME 2025 2024 Current as￿ Investrr*nt Income 9,8 8,744 2025 2024 srAFF COSTS Other salarles and support DEBTORS: AMOU14TS FAWNG DUE WrnIIN ONE YEAR 2025 2024 Other debtors 937 CURRENTASSET INVESIMENVS 2025 2024 Usted Inve#ments 131028 135,261 The followln¢ InvestmertS ?fe not shown on tht Balancesw be¢auseonty the Intome recefvable from thèse Irwestments can be expended by the PCC. C8F Investment Fund Icler8y Fund) Market value- l January 2025 Net8aln Ilossl on annual revaluatlon Market Value- 31 Dttember 2025 79,635 13,841 76,451 Holdln8 at 31 Dtcémber 2025- 3.444 Incomeshar*5 CBF In¥estment Fund IGeneraS Fundl Market value- l January 2025 Net gain Ilossl on annual rèwdluation 671 1271 Market Value. 31 December 20 Holdln8 at 31 De¢effl￿r 2025- 29 [r￿Orne 5haTes C8F Flxed Inttrest Fund (Clergy Fundl Market value- l January 2025 Net Bain (Jossl on annual revaluation Market Value- 31 December 2025 8,030 197 8.227 Holdlng at 31 December 2025- 5.385 income sha P4e5 sr MICHAEL'S CHURCH, BIIIERLEY HILL Notes tothè Flnantial Statements for the Year Ended 31 De¢ember2025 CREDITORS.. Amouiifs FALLING DiIE wrrHIN QNEYEAR 2025 2024 Other creditors 4,187 4,187 3,956 3,956 mOVÉMEur￿ FUNDS Gains & Adlustmeffl At 1.1.25 kn fvnds Beiween Fund5 31.12.25 Lknrestrlct•d funds General fund 235.077 112,9921 11,1761 14,233} 12,5731 214,103 R•sirftted lunds Church clock face restoratlon Fabric fund Chr15tma5 TreelFayre fund Organ fund Craft class Easy exerclse dass New safe fund Bell rfnger fund 63.917 3.468 67,385 3.904 17591 250 16891 17,1761 19371 15.8431 3,145 1,250 1,287 1.976 1.176 937 77,902 1.176 73,235 Endowment fvnds Endowment fund 1,793 742 2,535 TOTAL FUNDS 314.772 118,0931 14,2331 12,5731 289,873 Net movèment In funds, Included in th* above are a5 follows.. Irthmlni Gal￿ & Trin$t•r Betw*on Fvnd5 Unrestrlct•d General fund 16,867 29.859 112.9921 14,2331 12.5731 11,1761 Restrlrted lunds Church clock face restoratknn F8brlc fund Chdstma5 Tree/Fay￿ fund Organ fund Easy exerclse cl Craft class New safe fund aell rln8er fund 3,468 759 1.2(MJ 750 7.176 937 17591 16891 250 17,1761 1937 15.8431 511 1.176 4.979 10.822 1,176 Endowment lunds Endowment fvnd 2.492 1,750 742 TOTAL FUNDS 24.338 42,431 118.0931 14,2331 12,5731 p￿e6 sr MICHAEI'S CHURCH. BRIERLEY HILL Detalled Statement of Financial Artlvilles frKthe Ye•r Ended 31 Decern￿ 2025 INCOMING RESOURCES 2025 2024 Voluntary Int4)n Gifts )natlons Glft ald 475 1,105 3,452 30,650 7,552 276 43,510 3CiI 3,423 LeÈacie5 Grants Other 4,723 Actl¥ltles for gen¢rnd￿fimdI Fundraising events InvestmeDt In¢om• Current asset Investmènt income 9,855 8,744 Incomlni r•￿￿rteS from th•rlt4ble •rtMII•s Fees for Weddiws & Funefals PCC fees Church Hall lètllng tees 1,740 693 4,620 19,615 6,701 16,738 60,248 70ts1 Sn¢omln8 r•Kxirt•s Costs of pn¢r¥tln8 ¥olurfary Incom• Applylng for 8ranis and donatlons Chrlstian steward$hSp 24,338 F￿dr•I$l￿ iradlw: tost olpods wld •nd ithr costs Cost of refreshments 463 Ch•rltsble arthYhl•% Organlst $8lary Other salarles and 5uppGYI Ml$slonary & charftable SI￿n￿ Crfocesan parlsh share Expenses of thè Incumbent Churth runnin8 expenses Upkeep of serv Printin8 & Stationery Churth rnalntenaTh Croft cla55 14,859 I,ll2 15.136 422 16,586 750 1,2CKJ 40,368 950 Easy exerttst dass 1.2C 41,507 65,076 At**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
Activities for generating funds
2
Investment income
3
**Incoming resources from church activities**
PCC Fees
Magazine Advertising Fees
**Other incoming resources**
Heating contributions
Other incoming sources
**Total incoming resources**
**RESOURCES EXPENDED**
**Costs of generating funds**
Fundraising trading: Cost of goods sold and other costs
4
**Charitable activities**
Parish share
**Governance costs**
**Other resources expended**
**Total resources expended**
**NET INCOMING/ (OUTGOING)**
**RESOURCES BFEORE TRANSFERS**
**Gross transfers between funds**
11
**Net Incoming/ (Outgoing)**
**resources before Other recognised gains & losses**
Adjustment
**Other recognised gains & losses**
Gains/losses on investment assets
**Net Movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
22,539
4,501
1,626
3,063
740
1,350
33,819
1,960
12,750
480
14,976
30,166
3,653
3,653
3,653
43,773
47,426|Restricted
funds
£
20,608
1,089
1,902
23,599
26,393
26,393
(2,794)
(2,794)
(2,794)
2,442
(352)|2025
Total
funds
£
43,147
5,590
1,626
3,063
740
3,252
57,418
1,960
12,750
480
41,369
56,559
859
859
859
46,215
47,074|2024
Total
funds
£
29,371
7,213
691
2,138
390
1,321
41,124
12,000
480
26,621
39,101
2,023
2,023
108
2,131
44,084
46,215| |---|---|---|---|---| The notes form part of these financial statements Page 2 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK** ## **Balance Sheet** ## **As at 31 December 2025** |Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
**Investments**
9
Cash at bank and in hand
**CREDITORS**
**Amounts falling due within one year**
10
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
11
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
47,426
47,426
47,426
47,426
47,426|Restricted
funds
£
(352)
(352)
(352)
(352)
(352)|2025
Total
funds
£
47,074
47,074
47,074
47,074
47,074
47,426
(352)
47,074|2024
Total
funds
£
46,215
46,215
46,215
46,215
46,215
43,773
2,442
46,215| |---|---|---|---|---| The financial statements were approved by the Board of Trustees on …………………………………….. and were signed on its behalf by: ……………………………………………………………………… ………………………………………………………………………… Trustee Trustee The notes form part of these financial statements Page 3 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK** ## **Notes to the Financial Statements** **for the Year Ended 31 December 2025** ## **1 ACCOUNTING POLICIES** ## **Accounting convention** **T** he FCC 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 individuals accounts of PCCs, and with the Regulations' 'true and fair view'' provisions, it is also the first year that they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). ## **ASSETS** ## Investments Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC's best estimate of market value. ## Short Term Deposits These are the cash held on deposit either with CCLA or at the bank. ## **Incoming Resources** Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the payment is due. Grants and legacies are accounted for when the DCC receives the amounts due. Dividends, interest and all other income are recognised when received. ## **Resources expended** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Any parish share unpaid at the year end is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor on the Balance Sheet. ## **Taxation** The Church is exempt from tax on its charitable activities. ## **Fund accounting** ## Unrestricted funds These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use for spending on a future project and which are therefore not included in its ''free reserves'' as disclosed in the trustees' report. ## Restricted funds These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts. ## Endowment Funds These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts. Page 4 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH** ## **QUARRY BANK** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 December 2025** |**2**
**ACTIVITIES FOR GENERATING FUNDS**
Fundraising events
Magazine receipts
Traidcraft income
**3**
**INVESTMENT INCOME**
Deposit account interest
Current asset investment income
**4**
**FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS**
Magazine production
Traidcraft purchases
Cost of fundraising|2025
£
5,590
5,590
1,626
1,960
1,960|2024
£
7,213
7,213
691| |---|---|---| **5 TRUSTEES REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. ## **Trustees' expenses** There were no trustees' expenses for the year ended 31 December 2025 nor for the year ended 31 December 2024. **6 STAFF COSTS** 2025 2024 £ £ Organist fees 2,961 800 **7 TANGIBLE FIXED ASSETS** Equipment **COST** £ At 1 January 2024 and 31 December 20124 **DEPRECIATION** At 1 January 2024 Charge for year At 31 December 2024 ## **NET BOOK VALUE** At 31 December 2024 At 31 December 2024 Page 5 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 December 2025** |**8**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**9**
**CURRENT ASSET INVESTMENTS**
Listed investments
**10**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**11**
**MOVEMENT IN FUNDS**
At 1.1.25
£
**Unrestricted funds**
General fund
43,773
**Restricted funds**
Building Fund (Church Maintenance)
(1,679)
Building for the future Fund
Children's work
3,174
Traidcraft
89
Flower Guild
(115)
Choir
395
Lunch Club
257
Café Church
(49)
Toddler Time
324
Sundry
Charities
46
2,442
**TOTAL FUNDS**
46,215|Net movement
Transfers
in funds
between funds
£
£
3,653
(1,514)
(1,076)
(230)
55
252
(153)
(128)
(2,794)
859|2025
£
2025
£
2025
£
Adjustment
£|2024
£
2024
£
2024
£
At 31.12.25
£
47,426
(3,193)
2,098
89
(345)
450
509
(202)
196
46
(352)
47,074| |---|---|---|---| Page 6 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH** ## **QUARRY BANK** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 December 2025** ## **11 MOVEMENT IN FUNDS (cont'd)** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
**Restricted funds**
Building Fund
Building for the future Fund
Lunch Club
Children's work
Choir
Church Maintenance
Café Church
Flower Guild
Traidcraft
Toddler Time
Sundry
Charities
**TOTAL FUNDS**|Incoming
Resources
£
33,819
19,066
1,903
2,535
55
40
23,599
57,418|Resources
expended
£
30,166
20,580
1,651
3,611
153
270
128
26,393
56,559|Movement
in funds
£
3,653
(1,514)
252
(1,076)
55
(153)
(230)
(128)
(2,794)
859|Adjustment
£|Transfer
between funds
£| |---|---|---|---|---|---| ## **12 RESOURCES USED** ## **Grants** Grants and donations are accounted for when paid over, or when awarded if that award creates a binding obligation on the DCC. ## **Activities directly relating to the work of the Church** The diocesan quota or parish share is accounted for when payable. Any quota unpaid at 31st December, but intending to be paid by 22nd February 2026, is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet. Page 7 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2025** |**INCOMING RESOURCES**
**Voluntary income**
Gifts
Donations
Gift aid
Legacies
Grants
**Activities for generating funds**
Fundraising events
**Investment income**
Current asset investment income
**Incoming resources from charitable activities**
Magazine Sales
PCC fees
Heating contributions
Other incoming sources
**Total incoming resources**
**RESOURCES EXPENDED**
**Costs of generating voluntary income**
**Fundraising trading: cost of goods sold and other costs**
Cost of refreshments
**Charitable activities**
Organist salary
Clergy expenses
Missionary & charitable giving
Diocesan parish share
Other ministry costs
Church running expenses
Upkeep of services
Printing & Stationery
Major works & repairs
Church maintenance
Miscellaneous
**Governance costs**
Accountancy
**Total resources expended**
**Net income/expenditure**|2025
£
5,832
4,505
18,096
3,512
11,202
43,147
5,590
1,626
3,063
740
3,252
7,055
57,418
1,960
2,961
486
12,750
6,522
14,151
85
1,334
15,740
90
54,119
480
56,559
859|2024
£
6,809
1,078
17,501
3,983
29,371
7,213
691
2,138
390
1,321
3,849
41,124
800
710
80
12,000
5,506
16,354
356
2,544
97
174
38,621
480
39,101
2,023| |---|---|---| This page does not form part of the statutory financial statements Page 8 ## **Report of the Trustees and** **Unaudited Financial Statements For The Year Ended 31 December 2025** for **DISTRICT CHURCH COUNCIL OF** **ST JOHN’S CHURCH, BROCKMOOR** M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP ## **DISTRICT CHURCH COUNCIL OF** **ST JOHN’S CHURCH, BROCKMOOR** **Contents of the Financial Statements For The Year Ended 31 December 2024** ||Page| |---|---| |Independent Examiner's Report|1| |Statement of Financial Activities|2| |Balance Sheet|3| |Notes to the Financial Statements|4 to 7| |Detailed Statement of Financial Activities|8| ## **Independent Examiner’s Report to the Trustees of DISTRICT CHURCH COUNCIL OF** ## We report on the accounts for the year ended 31 December 2025 set out on pages two to eight. ## **Respective responsibilities of trustees and examiner** The members of the DCC are responsible for the preparation of the accounts. The members of the DCC 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 needed. It is my responsibility to: - examine the accounts under Section 145 of the 2011 Act. - to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and - to state whether particular matters have come to my attention. ## **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 DCC 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 members of the DCC 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 statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: (1) Which gives me reasonable cause to believe that, in any material aspect, the requirements - to keep accounting records in accordance with Section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting Requirements of the 2011 Act have not been met, or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP Date: ………………………………………… Page 1 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Statement of Financial Activities for the Year Ended 31 December 2025** |Notes
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
Activities for generating funds
2
Investment income
3
**Incoming resources from charitable activities**
PCC Wedding and Funeral Fees
Church Hall and Room Letting
Other incoming resources
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Church Activities
Cost of Generating Funds
**Governance costs**
**Total resources expended**
**NET INCOMING/ (OUTGOING)**
**RESOURCES BFEORE TRANSFERS**
**Gross transfers between funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
4,778
427
778
2,382
4,200
1,001
13,566
13,117
480
13,597
(31)
(31)
14,366
14,335|Restricted
funds
£
25,769
25,869
2,464
2,464
23,305
23,305
8,467
31,772|Endowment
funds
£
5,000
5,000|2025
Total
funds
£
30,547
427
778
2,382
4,200
1,001
39,335
15,581
480
16,061
23,274
23,274
27,883
51,107|2024
Total
funds
£
6,416
374
154
1,535
4,280
1,085
13,844
18,135
480
18,615
(4,771)
(4,771)
32,604
27,883| |---|---|---|---|---|---| The notes form part of these financial statements Page 2 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR** ## **Balance Sheet** **As at 31 December 2025** |Notes
**CURRENT ASSET**
Debtors
4
Cash at bank and in hand
**CREDITORS**
**Amounts falling due within one year**
5
**NET CURRENT ASSETS/(LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
6
Unrestricted funds
Restricted funds
Endowment funds
**TOTAL FUNDS**|Unrestricted
funds
£
1,129
52,730
53,859
2,752
51,107
51,107|Restricted
funds
£|Endowment
funds
£|2025
Total
funds
£
1,129
52,730
53,859
2,752
51,107
51,107
14,335
31,772
5,000
51,107|2024
Total
funds
£
1,224
28,712
29,936
2,103
27,833
27,833
14,366
8,467
5,000
27,833| |---|---|---|---|---|---| The financial statements were approved by the Board of Trustees on …………………………………….. and were signed on its behalf by: ………………………………………………………………………… ………………………………………………………………………… Trustee Trustee The notes form part of these financial statements Page 3 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Notes to the Financial Statements** ## **for the Year Ended 31 December 2025** ## **1 ACCOUNTING POLICIES** ## **Accounting convention** **T** he FCC 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 individuals accounts of PCCs, and with the Regulations' 'true and fair view'' provisions, it is also the first year that they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). ## **ASSETS** ## Investments Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC's best estimate of market value. ## Short Term Deposits These are the cash held on deposit either with CCLA or at the bank. ## **Incoming Resources** Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the payment is due. Grants and legacies are accounted for when the DCC receives the amounts due. Dividends, interest and all other income are recognised when received. ## **Resources expended** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Any parish share unpaid at the year end is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor on the Balance Sheet. ## **Taxation** The Church is exempt from tax on its charitable activities. ## **Fund accounting** ## Unrestricted funds These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use for spending on a future project and which are therefore not included in its ''free reserves'' as disclosed in the trustees' report. ## Restricted funds These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts. ## Endowment Funds These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts. Page 4 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Notes to the Financial Statements** ## **for the Year Ended 31 December 2025** ## **2 ACTIVITIES FOR GENERATING FUNDS** |Fundraising events
**3**
**INVESTMENT INCOME**
Dividends and interest
Current asset investment income
**4**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**5**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Bank loans and overdrafts
Other creditors|2025
£
427
2025
£
778
2025
£
1,129
2025
£
2,752
2,752|2024
£
374
2024
£
154
2024
£
1,224
2024
£
2,103
2,103| |---|---|---| Page 5 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Notes to the Financial Statements for the Year Ended 31 December 2025** ## **6 MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
**Restricted funds**
School Uniforms
Messy Church
3 C's
Little Badgers
Churchyard
HLF Project
Sound system
Fisher Trust
**Endowment funds**
Endowment
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
School Uniforms
Messy Church
3 C's
Little Badgers
Churchyard
HLF Project
Sound system
Fisher Trust
**TOTAL FUNDS**|At 1.1.25
£
14,366
273
(627)
880
1,185
25
15,389
(8,658)
8,467
5,000
27,833|Net movement
in funds
£
(31)
(202)
375
(375)
23,507
23,305
23,374
Incoming
Resources
£
13,566
1,012
750
24,007
25,769
39,335|Adjustments
£
Resources
expended
£
13,597
1,214
375
375
500
2,464
16,061|At 31.12.25
£
14,335
273
(829)
1,255
810
25
38,896
(8,658)
31,772
5,000
51,107
Movement
in funds
£
(31)
(202)
375
(375)
23,507
23,305
23,274| |---|---|---|---|---| Page 6 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 December 2025** ## **7 RESTRICTED FUNDS** These are funds which are restricted to the purposes below:- Fabric Fund - Provision of funds for the repair and improvement of the Church Building. ## **8 UNRESTRICTED FUNDS** ## **9 ENDOWMENT FUNDS** An endowment given as a specific bequest for the maintenance of a grave in the churchyard. ## 10 **CURRENT ASSET INVESTMENTS** The following investments are not shown on the Balance Sheet because only the income receivable from these investments can be expended by the DCC. |CBF Investment Fund ( Brockmoor Trust)
Market value - 1 January 2025
Net gain (loss) on annual revaluation
Market value - 31 December 2025
Holding at 31 December 2025 - 90 income shares
CBF Investment Fund ( Brockmoor Trust - Slade)
Market value - 1 January 2025
Net gain (loss) on annual revaluation
Market value - 31 December 2025
Holding at 31 December 2025 - 68 income shares|£
2,081
(83)
1,998
£
1,572
(63)
1,509| |---|---| Page 7 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR** **Detailed Statement of Financial Activities for the Year Ended 31 December 2025** |**INCOMING RESOURCES**
**Voluntary income**
Gifts
Donations
Gift aid
Grants
**Activities for generating funds**
Fundraising events
**Investment income**
Dividends and interest
**Incoming resources from charitable activities**
Church Hall or Room Letting fees
PCC fees
**Other incoming resources**
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Architects, Surveyors and Consulting Fee's
Missionary & charitable giving
Diocesan parish share
Expenses of the incumbent
Church running expenses
Upkeep of services
Church maintenance
Cost of fundraising events
Support costs
Loan to BHMTC
Fisher Trust
Messy Church, 3 C's, Youth Group, HLF Costs
Recharges
Churchyard upkeep expenses
**Governance costs**
Accountancy
**Total resources expended**
**Net income/expenditure**|2025
£
245
24,813
3,726
1,763
30,547
427
778
4,200
2,382
7,787
1,001
39,335
100
4,000
122
8,050
143
702
2,464
15,581
480
16,061
23274|2024
£
485
1,603
3,301
1,027
6,416
374
154
4,280
1,535
6,343
1,085
13,844
15
100
4,000
49
7,778
11
1,194
519
4,469
18,135
480
18,615
(4,771)| |---|---|---| This page does not form part of the statutory financial statements Page 8 Unaudlted Flnancial Stat•m•nts FwTho Y•*r End•d 31 D•c•mbor 2025 for ST MICHAEL'S CHURCH. BRIERLEY HILL M. J. Grain8er & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP ST MICHAEL'S CHURCH, BRIERLEY HILL Contsnts ofthe Ananclal Statements For The Year Ended 31 Decembw 2025 P4e Independent Examiner's Aeport ststement of Financial Activltles Balance Sheet Notes to the Flnancial Statements 4t07 Indep￿deTrt Examlnerfs Remto the Trustees of ST MICHAEL'S CHURCH. BRIERLEY HILL We report on the accounts for the year ended 31 December 2025 set out on pages ts¥o to seven. Re$ix¢tl¥e respon5ibilitles of Trustees and E¥aminer The members of the DCC a￿ responsible for the preparation of the accounts. The members of the DCC consider that an audit is not required for this year (under Section 144121 of the Charlties Act 2011 (the 2011 artl and that an independent examination is rttded. It is my responslblllty to: - examine the attounts under Section 145 of the 2011 Act. - to follow the procedures lald down In the General Directlon5 glven by the Charlty Commisslon (under Se¢tlon 14515llbl of the 2011 Act),. and - to state whether partlcular matters have Come to my attention. 88$55 of ihe Independent ex•mln•rf$ r•port My examlnatlon was carrled OLrt In accordance wlth the general Directions given by the Charlty Comm15slon. An examination includes a r￿eW of the a¢￿￿ntIn6 records kept by the DCC and a comparlson of the accounts presented with those records. It also includes conslderation of any unusual Stems or dlsclosure5 in the accounts. and seekln8 explanatlons from you as members of the DCC concernlnB any s(tch matters. The procedures undertaken do not provide all the ewdence that would be required In an audlt and consequently no opinlon Is gfven as to whetherthe accounts present true and falr vlew, and the reportls Ilmlted to those matters set OLrt In the statement below. Indqp•nd•nt 0￿mIner'S Jt*t•m*nt In connertlon with my examlnatlon, mo matter has come to my attentlon: 111 whlch glves me reasonable cause to belleve that, In any material aspec¢ the requlrements - to keep aceountlng records In accordance with Section 130 of the 2011 Art,. and - to prepare accounts whlch accord with the accountlng records and comp￿ wfth the accounting Requirements of the 2011 A¢t have not been met. or 121 to which, In my oplnlon, attentlon Should be drawn In order to enable a proper undeistandin8 of the accounts to be reathed. M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hlll West Mldland5 DY5 2JP Date: .........-....-.-....-................- Page I r•- FlnAncknil RWIBW Wwin Ukraine, and in th& klhldleEo40Tr1 Trump'$writs TtwdwuFkn5 tothe CCLA(J¢*Ja Equity FuThY r&YuuJing in vauo frcqn£135281 atthe stsiofthe>wt*£131.025 atth8 OUrCCLADep¢*itp£ts￿nlSI￿I p￿*jl￿j an IniweEt irwx¥ntrdt7.363 24. a&SthbAvfi9UTrth￿thfr￿￿￿rA1SY￿rth1•w dL* to hwmg had towttM**w£20.000 thBfunddunng thByqEF¢kn atacc•tr1£7.176 vwJ8 repairn towr 98sbyl¥¥*vJ w4u1￿1. Them40rity olthecoslcrfthorws*w p•d tytyfvd•m 4r9¥*￿th E¢d•¥i￿ knwr¥￿•I£B.C￿￿l thob4*)e4vA& rn•Je up fJJr Furdl Wa¥￿8 AN(ut•J a shwwrft7.0￿ tr2025, kWJ In lJll.Y4frcth Unr8*ithJ FL￿l￿d 1M frtm F￿dI. OurlargeBt ￿rtrI￿r￿¥￿tyWlh•K4S1lhf1• rdGss•70 Ekn*th. dwfwrenff•AI ju81 asqnwgy cas1sv￿reat￿fftr hvJh•st 2025. SO% the&ypinng tams The ts-Dty D￿1r￿48 crn rnc*•wW8. ffw•J £1297 a•8 cltho Putin by dl bjl by Bill •nd Shee*h ng TrI￿Ur￿ MICHAELS CHURCH. BRIERLEY HILL ststement of Financial Actlvltles foT the Year Ended 31 Dttember 2025 2025 2024 Total funds fijnds funds INCOMING RESOURC£S In￿mInI resouree5 from yn•rat•dlunds Voluntary income Actlvitiesfor generatln8 funds Investment Intome IncomlnB re*Jrtes from ch•rlt•ble •¢tMlles Fees for Weddln8s & Funerals Church Hall and Room Lèttin8 PCC Fee5 3.723 2.889 3,895 4,723 3,4CKI 9￿55 43,510 600 8,744 511 3468 2.492 1.740 4.620 1,740 4.620 693 6,701 Totsl kn¢M)In8 r•mWJ￿•5 16.867 4.979 2,492 24,338 60,248 RESCKIRCES EXPENDED Costs of 8ener•ilni lunds Costs 018eneratln8 voluntsry lficome Fundral$Sn8 tradln8.' Cost of goods sold and other costs Ch•rftsbh ath￿1¢$ Churth Actlvltles Cfftm•n¢• ￿$ts 463 28,935 10.822 1750 41.507 65,076 Total i•M)urcts empended 29.859 10.822 1750 42,431 66,019 NET114COMINGI IOUTG0114GI RESOURCES BFEORE TRANSFERS tr•nsferJ betw••n fvnd5 112.9921 11.1761 15,8431 1.176 742 118,0931 15,7711 COMIn￿{QUI￿r8} Re50urt¢s befor• oth•f i•Sns •nd Adlustm•ni 114.1681 12.5731 14,667) 742 118,0931 12,5731 15,7711 11,8221 Other r•co8nls•d 8alnsllosg•J GaIn￿lO$se$ on Investment assets 14.2331 14,2331 10,959 Net rnov•m•ni kn funds 120,9741 14.6671 742 124,8991 3,366 RECONCIUATION OF FUNDS Total funds brtyjght forw•rd 235.077 77,902 1.793 314,772 311,406 TOTAL FUNDS CARRIED FOflWARD 214.103 73.235 2,535 289,873 314,772 The rtottsform p3rt ofthe5efffl￿da1 5tateiiwts Pa8e Z MICHAEL'S CHUR(Y, BRIERLEY HILL Balance Sheet As at 31 De¢embEr 2025 2025 2024 Total funds Erthwrmrt Total fvnds fvnds aiRRENT ASSET Debtor5 Investments Cash at bank and in hand 937 131,028 86,325 937 131,028 162,095 294,C 1,604 135,261 181,863 73.235 2.535 218,2SYI 73,235 2,535 318,728 CREDITORS Amounts falllng due wlthln or• 4,187 4,187 3,956 NET CURRENT A55EfS 214,103 73,235 2,535 289,873 314,772 TOTAL A$5EtS LESS CURREKf LIABiimES 214,103 73,235 2.535 289,873 314,772 FUNOS Unrestrlcted frjnds Restrlcted fvnds Endowrnent fund5 214,103 73.235 2,535 289,873 23S,077 77,902 1.793 TOTAL FUNDS 314,772 The flnanclal statements were approved by the Dlstrkt Church Councll on......-.-.-..-.--.... .....-..... and were si8ned on Its beham by.. Poee 3 sr MICHAEL'S CHURCH. BRIERLEV HILL Note5 to the Finandal Statements lorthe Year Ended 31 December 202S ACCOUNnNG p￿E$ A¢¢ountlng con¥entton The FCC is a public benefit entty within the meanin8 of FRSIO2. The financlal Statern￿ts have been prepared underthe Chanties ￿ 2011 and In accordarKe with the Church Accountln8 ￿￿latIOr￿ 2(￿ goveming the indfviduals a¢counts of PCCS, and with the Regulatlons, Yrue and fairview" Prov￿10n% it ￿ akn the fitstyearthat they have been prepared under FRS102120161 as the appllcable account1￿ standards and the 2016 verslon of the Statement of Recommended Pracdce, counting and Reportln8 by Ch•rll(es ISORPIFRS10211. Investments Investrnents owted on a recwSsed stock exchangeor wh05evalue derl¥esfrom them are valued at marke¢ valye * ihe year end. Othèr Investment assets are Induded at PCC$ bertestsmate of market valye. Short Term Deposlts These are the cash held on dèposlt elther wFth CCLAor at the ban In¢0m1￿ Reww¢ Planned glvln& collertlon5 and donatlons •re reccgnlsed when rtttfjved. Tax refvnds are recognlsed when the payment 15 due. Grants and le8ac*s ar• acwJnted for wthen the OCC r￿*Ve$the amounts du•. Olvldènds. Interest and all other hKome are retO8nised when T￿l￿*d. R•sourus eNp•rd•d Expendlture Is acc¢yJnted for on an ac(Tua15 basls and has been ¢l•ssffled under heèdlngs that a8gregate all cost ￿lated to the category. Where costs onnot be dlre¢tly attrtbuted to partlcular headlngs they have been allocated to art￿tIes on a basls conslstent wlth the use of resour¢es. Any parish 5har¢ uThpald at the year end Is provldèd for Irg these aryounts asan operatlon•l lthouth Mt • le8all liabllity4nd1s shown as • crediloron the 8alance Sheet. T•M3tlon The Church Is exernpt from tax on Ilscharttable acthttles. Fund accountln Unre5trlcted fvnds These represent the rem•inSn8 Income fund$ of Pccthat are availablefor spendln8on the 8tneral purposes of the PCC Including amounts d￿gnated by the PCC forfixed assets for its own use for spending on a luture prolert and whlth art therefore rLOt Induded In hs'yree reserws" as dlscb5ed In the trustees, ieport. rie5tricted fuTrds These are Income lunds that must be spent on restricted purposes and details of the funds held and festrlctlons prO￿ded are shown In thè notes tothe account> Endowment Funds These are restricted funds that must be retained as trust capital er(her permanenttyor subject to 3 dlscMionary power to Spend capltal as Income. Whe￿the use of any inco￿￿ or benefrt derNed from the upital may be restricted or unrestrlcted. Full details of all their restriclions a￿ shown in the nrte5 to the 7K(ount Page 4 sr MICHAEL'S CHURCH. BRIERLEY HILL Notes to the Financial Statemènts for thè Year Ended 31 December 2025 AcllviTIES FOR GENERATING FUNDS 2025 2024 Furbdralslng events INVESTMEpif INCOME 2025 2024 Current as￿ Investrr*nt Income 9,8 8,744 2025 2024 srAFF COSTS Other salarles and support DEBTORS: AMOU14TS FAWNG DUE WrnIIN ONE YEAR 2025 2024 Other debtors 937 CURRENTASSET INVESIMENVS 2025 2024 Usted Inve#ments 131028 135,261 The followln¢ InvestmertS ?fe not shown on tht Balancesw be¢auseonty the Intome recefvable from thèse Irwestments can be expended by the PCC. C8F Investment Fund Icler8y Fund) Market value- l January 2025 Net8aln Ilossl on annual revaluatlon Market Value- 31 Dttember 2025 79,635 13,841 76,451 Holdln8 at 31 Dtcémber 2025- 3.444 Incomeshar*5 CBF In¥estment Fund IGeneraS Fundl Market value- l January 2025 Net gain Ilossl on annual rèwdluation 671 1271 Market Value. 31 December 20 Holdln8 at 31 De¢effl￿r 2025- 29 [r￿Orne 5haTes C8F Flxed Inttrest Fund (Clergy Fundl Market value- l January 2025 Net Bain (Jossl on annual revaluation Market Value- 31 December 2025 8,030 197 8.227 Holdlng at 31 December 2025- 5.385 income sha P4e5 sr MICHAEL'S CHURCH, BIIIERLEY HILL Notes tothè Flnantial Statements for the Year Ended 31 De¢ember2025 CREDITORS.. Amouiifs FALLING DiIE wrrHIN QNEYEAR 2025 2024 Other creditors 4,187 4,187 3,956 3,956 mOVÉMEur￿ FUNDS Gains & Adlustmeffl At 1.1.25 kn fvnds Beiween Fund5 31.12.25 Lknrestrlct•d funds General fund 235.077 112,9921 11,1761 14,233} 12,5731 214,103 R•sirftted lunds Church clock face restoratlon Fabric fund Chr15tma5 TreelFayre fund Organ fund Craft class Easy exerclse dass New safe fund Bell rfnger fund 63.917 3.468 67,385 3.904 17591 250 16891 17,1761 19371 15.8431 3,145 1,250 1,287 1.976 1.176 937 77,902 1.176 73,235 Endowment fvnds Endowment fund 1,793 742 2,535 TOTAL FUNDS 314.772 118,0931 14,2331 12,5731 289,873 Net movèment In funds, Included in th* above are a5 follows.. Irthmlni Gal￿ & Trin$t•r Betw*on Fvnd5 Unrestrlct•d General fund 16,867 29.859 112.9921 14,2331 12.5731 11,1761 Restrlrted lunds Church clock face restoratknn F8brlc fund Chdstma5 Tree/Fay￿ fund Organ fund Easy exerclse cl Craft class New safe fund aell rln8er fund 3,468 759 1.2(MJ 750 7.176 937 17591 16891 250 17,1761 1937 15.8431 511 1.176 4.979 10.822 1,176 Endowment lunds Endowment fvnd 2.492 1,750 742 TOTAL FUNDS 24.338 42,431 118.0931 14,2331 12,5731 p￿e6 sr MICHAEI'S CHURCH. BRIERLEY HILL Detalled Statement of Financial Artlvilles frKthe Ye•r Ended 31 Decern￿ 2025 INCOMING RESOURCES 2025 2024 Voluntary Int4)n Gifts )natlons Glft ald 475 1,105 3,452 30,650 7,552 276 43,510 3CiI 3,423 LeÈacie5 Grants Other 4,723 Actl¥ltles for gen¢rnd￿fimdI Fundraising events InvestmeDt In¢om• Current asset Investmènt income 9,855 8,744 Incomlni r•￿￿rteS from th•rlt4ble •rtMII•s Fees for Weddiws & Funefals PCC fees Church Hall lètllng tees 1,740 693 4,620 19,615 6,701 16,738 60,248 70ts1 Sn¢omln8 r•Kxirt•s Costs of pn¢r¥tln8 ¥olurfary Incom• Applylng for 8ranis and donatlons Chrlstian steward$hSp 24,338 F￿dr•I$l￿ iradlw: tost olpods wld •nd ithr costs Cost of refreshments 463 Ch•rltsble arthYhl•% Organlst $8lary Other salarles and 5uppGYI Ml$slonary & charftable SI￿n￿ Crfocesan parlsh share Expenses of thè Incumbent Churth runnin8 expenses Upkeep of serv Printin8 & Stationery Churth rnalntenaTh Croft cla55 14,859 I,ll2 15.136 422 16,586 750 1,2CKJ 40,368 950 Easy exerttst dass 1.2C 41,507 65,076 At**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
Activities for generating funds
2
Investment income
3
**Incoming resources from church activities**
PCC Fees
Magazine Advertising Fees
**Other incoming resources**
Heating contributions
Other incoming sources
**Total incoming resources**
**RESOURCES EXPENDED**
**Costs of generating funds**
Fundraising trading: Cost of goods sold and other costs
4
**Charitable activities**
Parish share
**Governance costs**
**Other resources expended**
**Total resources expended**
**NET INCOMING/ (OUTGOING)**
**RESOURCES BFEORE TRANSFERS**
**Gross transfers between funds**
11
**Net Incoming/ (Outgoing)**
**resources before Other recognised gains & losses**
Adjustment
**Other recognised gains & losses**
Gains/losses on investment assets
**Net Movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
22,539
4,501
1,626
3,063
740
1,350
33,819
1,960
12,750
480
14,976
30,166
3,653
3,653
3,653
43,773
47,426|Restricted
funds
£
20,608
1,089
1,902
23,599
26,393
26,393
(2,794)
(2,794)
(2,794)
2,442
(352)|2025
Total
funds
£
43,147
5,590
1,626
3,063
740
3,252
57,418
1,960
12,750
480
41,369
56,559
859
859
859
46,215
47,074|2024
Total
funds
£
29,371
7,213
691
2,138
390
1,321
41,124
12,000
480
26,621
39,101
2,023
2,023
108
2,131
44,084
46,215| |---|---|---|---|---| The notes form part of these financial statements Page 2 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK** ## **Balance Sheet** ## **As at 31 December 2025** |Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
**Investments**
9
Cash at bank and in hand
**CREDITORS**
**Amounts falling due within one year**
10
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
11
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
47,426
47,426
47,426
47,426
47,426|Restricted
funds
£
(352)
(352)
(352)
(352)
(352)|2025
Total
funds
£
47,074
47,074
47,074
47,074
47,074
47,426
(352)
47,074|2024
Total
funds
£
46,215
46,215
46,215
46,215
46,215
43,773
2,442
46,215| |---|---|---|---|---| The financial statements were approved by the Board of Trustees on …………………………………….. and were signed on its behalf by: ……………………………………………………………………… ………………………………………………………………………… Trustee Trustee The notes form part of these financial statements Page 3 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK** ## **Notes to the Financial Statements** **for the Year Ended 31 December 2025** ## **1 ACCOUNTING POLICIES** ## **Accounting convention** **T** he FCC 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 individuals accounts of PCCs, and with the Regulations' 'true and fair view'' provisions, it is also the first year that they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). ## **ASSETS** ## Investments Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC's best estimate of market value. ## Short Term Deposits These are the cash held on deposit either with CCLA or at the bank. ## **Incoming Resources** Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the payment is due. Grants and legacies are accounted for when the DCC receives the amounts due. Dividends, interest and all other income are recognised when received. ## **Resources expended** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Any parish share unpaid at the year end is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor on the Balance Sheet. ## **Taxation** The Church is exempt from tax on its charitable activities. ## **Fund accounting** ## Unrestricted funds These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use for spending on a future project and which are therefore not included in its ''free reserves'' as disclosed in the trustees' report. ## Restricted funds These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts. ## Endowment Funds These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts. Page 4 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH** ## **QUARRY BANK** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 December 2025** |**2**
**ACTIVITIES FOR GENERATING FUNDS**
Fundraising events
Magazine receipts
Traidcraft income
**3**
**INVESTMENT INCOME**
Deposit account interest
Current asset investment income
**4**
**FUNDRAISING TRADING: COST OF GOODS SOLD AND OTHER COSTS**
Magazine production
Traidcraft purchases
Cost of fundraising|2025
£
5,590
5,590
1,626
1,960
1,960|2024
£
7,213
7,213
691| |---|---|---| **5 TRUSTEES REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. ## **Trustees' expenses** There were no trustees' expenses for the year ended 31 December 2025 nor for the year ended 31 December 2024. **6 STAFF COSTS** 2025 2024 £ £ Organist fees 2,961 800 **7 TANGIBLE FIXED ASSETS** Equipment **COST** £ At 1 January 2024 and 31 December 20124 **DEPRECIATION** At 1 January 2024 Charge for year At 31 December 2024 ## **NET BOOK VALUE** At 31 December 2024 At 31 December 2024 Page 5 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 December 2025** |**8**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**9**
**CURRENT ASSET INVESTMENTS**
Listed investments
**10**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**11**
**MOVEMENT IN FUNDS**
At 1.1.25
£
**Unrestricted funds**
General fund
43,773
**Restricted funds**
Building Fund (Church Maintenance)
(1,679)
Building for the future Fund
Children's work
3,174
Traidcraft
89
Flower Guild
(115)
Choir
395
Lunch Club
257
Café Church
(49)
Toddler Time
324
Sundry
Charities
46
2,442
**TOTAL FUNDS**
46,215|Net movement
Transfers
in funds
between funds
£
£
3,653
(1,514)
(1,076)
(230)
55
252
(153)
(128)
(2,794)
859|2025
£
2025
£
2025
£
Adjustment
£|2024
£
2024
£
2024
£
At 31.12.25
£
47,426
(3,193)
2,098
89
(345)
450
509
(202)
196
46
(352)
47,074| |---|---|---|---| Page 6 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH** ## **QUARRY BANK** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 December 2025** ## **11 MOVEMENT IN FUNDS (cont'd)** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
**Restricted funds**
Building Fund
Building for the future Fund
Lunch Club
Children's work
Choir
Church Maintenance
Café Church
Flower Guild
Traidcraft
Toddler Time
Sundry
Charities
**TOTAL FUNDS**|Incoming
Resources
£
33,819
19,066
1,903
2,535
55
40
23,599
57,418|Resources
expended
£
30,166
20,580
1,651
3,611
153
270
128
26,393
56,559|Movement
in funds
£
3,653
(1,514)
252
(1,076)
55
(153)
(230)
(128)
(2,794)
859|Adjustment
£|Transfer
between funds
£| |---|---|---|---|---|---| ## **12 RESOURCES USED** ## **Grants** Grants and donations are accounted for when paid over, or when awarded if that award creates a binding obligation on the DCC. ## **Activities directly relating to the work of the Church** The diocesan quota or parish share is accounted for when payable. Any quota unpaid at 31st December, but intending to be paid by 22nd February 2026, is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet. Page 7 ## **DISTRICT CHURCH COUNCIL OF CHRIST CHURCH QUARRY BANK** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2025** |**INCOMING RESOURCES**
**Voluntary income**
Gifts
Donations
Gift aid
Legacies
Grants
**Activities for generating funds**
Fundraising events
**Investment income**
Current asset investment income
**Incoming resources from charitable activities**
Magazine Sales
PCC fees
Heating contributions
Other incoming sources
**Total incoming resources**
**RESOURCES EXPENDED**
**Costs of generating voluntary income**
**Fundraising trading: cost of goods sold and other costs**
Cost of refreshments
**Charitable activities**
Organist salary
Clergy expenses
Missionary & charitable giving
Diocesan parish share
Other ministry costs
Church running expenses
Upkeep of services
Printing & Stationery
Major works & repairs
Church maintenance
Miscellaneous
**Governance costs**
Accountancy
**Total resources expended**
**Net income/expenditure**|2025
£
5,832
4,505
18,096
3,512
11,202
43,147
5,590
1,626
3,063
740
3,252
7,055
57,418
1,960
2,961
486
12,750
6,522
14,151
85
1,334
15,740
90
54,119
480
56,559
859|2024
£
6,809
1,078
17,501
3,983
29,371
7,213
691
2,138
390
1,321
3,849
41,124
800
710
80
12,000
5,506
16,354
356
2,544
97
174
38,621
480
39,101
2,023| |---|---|---| This page does not form part of the statutory financial statements Page 8 ## **Report of the Trustees and** **Unaudited Financial Statements For The Year Ended 31 December 2025** for **DISTRICT CHURCH COUNCIL OF** **ST JOHN’S CHURCH, BROCKMOOR** M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP ## **DISTRICT CHURCH COUNCIL OF** **ST JOHN’S CHURCH, BROCKMOOR** **Contents of the Financial Statements For The Year Ended 31 December 2024** ||Page| |---|---| |Independent Examiner's Report|1| |Statement of Financial Activities|2| |Balance Sheet|3| |Notes to the Financial Statements|4 to 7| |Detailed Statement of Financial Activities|8| ## **Independent Examiner’s Report to the Trustees of DISTRICT CHURCH COUNCIL OF** ## We report on the accounts for the year ended 31 December 2025 set out on pages two to eight. ## **Respective responsibilities of trustees and examiner** The members of the DCC are responsible for the preparation of the accounts. The members of the DCC 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 needed. It is my responsibility to: - examine the accounts under Section 145 of the 2011 Act. - to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and - to state whether particular matters have come to my attention. ## **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 DCC 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 members of the DCC 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 statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: (1) Which gives me reasonable cause to believe that, in any material aspect, the requirements - to keep accounting records in accordance with Section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting Requirements of the 2011 Act have not been met, or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. M. J. Grainger & Co. 196 High Street Quarry Bank Brierley Hill West Midlands DY5 2JP Date: ………………………………………… Page 1 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Statement of Financial Activities for the Year Ended 31 December 2025** |Notes
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
Activities for generating funds
2
Investment income
3
**Incoming resources from charitable activities**
PCC Wedding and Funeral Fees
Church Hall and Room Letting
Other incoming resources
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Church Activities
Cost of Generating Funds
**Governance costs**
**Total resources expended**
**NET INCOMING/ (OUTGOING)**
**RESOURCES BFEORE TRANSFERS**
**Gross transfers between funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
4,778
427
778
2,382
4,200
1,001
13,566
13,117
480
13,597
(31)
(31)
14,366
14,335|Restricted
funds
£
25,769
25,869
2,464
2,464
23,305
23,305
8,467
31,772|Endowment
funds
£
5,000
5,000|2025
Total
funds
£
30,547
427
778
2,382
4,200
1,001
39,335
15,581
480
16,061
23,274
23,274
27,883
51,107|2024
Total
funds
£
6,416
374
154
1,535
4,280
1,085
13,844
18,135
480
18,615
(4,771)
(4,771)
32,604
27,883| |---|---|---|---|---|---| The notes form part of these financial statements Page 2 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR** ## **Balance Sheet** **As at 31 December 2025** |Notes
**CURRENT ASSET**
Debtors
4
Cash at bank and in hand
**CREDITORS**
**Amounts falling due within one year**
5
**NET CURRENT ASSETS/(LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
6
Unrestricted funds
Restricted funds
Endowment funds
**TOTAL FUNDS**|Unrestricted
funds
£
1,129
52,730
53,859
2,752
51,107
51,107|Restricted
funds
£|Endowment
funds
£|2025
Total
funds
£
1,129
52,730
53,859
2,752
51,107
51,107
14,335
31,772
5,000
51,107|2024
Total
funds
£
1,224
28,712
29,936
2,103
27,833
27,833
14,366
8,467
5,000
27,833| |---|---|---|---|---|---| The financial statements were approved by the Board of Trustees on …………………………………….. and were signed on its behalf by: ………………………………………………………………………… ………………………………………………………………………… Trustee Trustee The notes form part of these financial statements Page 3 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Notes to the Financial Statements** ## **for the Year Ended 31 December 2025** ## **1 ACCOUNTING POLICIES** ## **Accounting convention** **T** he FCC 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 individuals accounts of PCCs, and with the Regulations' 'true and fair view'' provisions, it is also the first year that they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). ## **ASSETS** ## Investments Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC's best estimate of market value. ## Short Term Deposits These are the cash held on deposit either with CCLA or at the bank. ## **Incoming Resources** Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the payment is due. Grants and legacies are accounted for when the DCC receives the amounts due. Dividends, interest and all other income are recognised when received. ## **Resources expended** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Any parish share unpaid at the year end is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor on the Balance Sheet. ## **Taxation** The Church is exempt from tax on its charitable activities. ## **Fund accounting** ## Unrestricted funds These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use for spending on a future project and which are therefore not included in its ''free reserves'' as disclosed in the trustees' report. ## Restricted funds These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts. ## Endowment Funds These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts. Page 4 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Notes to the Financial Statements** ## **for the Year Ended 31 December 2025** ## **2 ACTIVITIES FOR GENERATING FUNDS** |Fundraising events
**3**
**INVESTMENT INCOME**
Dividends and interest
Current asset investment income
**4**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**5**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Bank loans and overdrafts
Other creditors|2025
£
427
2025
£
778
2025
£
1,129
2025
£
2,752
2,752|2024
£
374
2024
£
154
2024
£
1,224
2024
£
2,103
2,103| |---|---|---| Page 5 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR Notes to the Financial Statements for the Year Ended 31 December 2025** ## **6 MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
**Restricted funds**
School Uniforms
Messy Church
3 C's
Little Badgers
Churchyard
HLF Project
Sound system
Fisher Trust
**Endowment funds**
Endowment
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
School Uniforms
Messy Church
3 C's
Little Badgers
Churchyard
HLF Project
Sound system
Fisher Trust
**TOTAL FUNDS**|At 1.1.25
£
14,366
273
(627)
880
1,185
25
15,389
(8,658)
8,467
5,000
27,833|Net movement
in funds
£
(31)
(202)
375
(375)
23,507
23,305
23,374
Incoming
Resources
£
13,566
1,012
750
24,007
25,769
39,335|Adjustments
£
Resources
expended
£
13,597
1,214
375
375
500
2,464
16,061|At 31.12.25
£
14,335
273
(829)
1,255
810
25
38,896
(8,658)
31,772
5,000
51,107
Movement
in funds
£
(31)
(202)
375
(375)
23,507
23,305
23,274| |---|---|---|---|---| Page 6 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 31 December 2025** ## **7 RESTRICTED FUNDS** These are funds which are restricted to the purposes below:- Fabric Fund - Provision of funds for the repair and improvement of the Church Building. ## **8 UNRESTRICTED FUNDS** ## **9 ENDOWMENT FUNDS** An endowment given as a specific bequest for the maintenance of a grave in the churchyard. ## 10 **CURRENT ASSET INVESTMENTS** The following investments are not shown on the Balance Sheet because only the income receivable from these investments can be expended by the DCC. |CBF Investment Fund ( Brockmoor Trust)
Market value - 1 January 2025
Net gain (loss) on annual revaluation
Market value - 31 December 2025
Holding at 31 December 2025 - 90 income shares
CBF Investment Fund ( Brockmoor Trust - Slade)
Market value - 1 January 2025
Net gain (loss) on annual revaluation
Market value - 31 December 2025
Holding at 31 December 2025 - 68 income shares|£
2,081
(83)
1,998
£
1,572
(63)
1,509| |---|---| Page 7 ## **DISTRICT CHURCH COUNCIL OF ST JOHN'S CHURCH, BROCKMOOR** **Detailed Statement of Financial Activities for the Year Ended 31 December 2025** |**INCOMING RESOURCES**
**Voluntary income**
Gifts
Donations
Gift aid
Grants
**Activities for generating funds**
Fundraising events
**Investment income**
Dividends and interest
**Incoming resources from charitable activities**
Church Hall or Room Letting fees
PCC fees
**Other incoming resources**
**Total incoming resources**
**RESOURCES EXPENDED**
**Charitable activities**
Architects, Surveyors and Consulting Fee's
Missionary & charitable giving
Diocesan parish share
Expenses of the incumbent
Church running expenses
Upkeep of services
Church maintenance
Cost of fundraising events
Support costs
Loan to BHMTC
Fisher Trust
Messy Church, 3 C's, Youth Group, HLF Costs
Recharges
Churchyard upkeep expenses
**Governance costs**
Accountancy
**Total resources expended**
**Net income/expenditure**|2025
£
245
24,813
3,726
1,763
30,547
427
778
4,200
2,382
7,787
1,001
39,335
100
4,000
122
8,050
143
702
2,464
15,581
480
16,061
23274|2024
£
485
1,603
3,301
1,027
6,416
374
154
4,280
1,535
6,343
1,085
13,844
15
100
4,000
49
7,778
11
1,194
519
4,469
18,135
480
18,615
(4,771)| |---|---|---| This page does not form part of the statutory financial statements Page 8