HOLY TRINITY
KENDAL PARISH CHURCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
31 DECEMBER 2025

HOLY TRINifY PARISH CHURCH KENDAL
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
CONTENTS
Members, Annual Report
10
Independent Examiner's Report to the Members
Statement of Financial Activityes
12
Statement of Financial Po$i¢ion
N0te3 to the Financial Statements

HOLY TRINITY PARISH CHURCH KENDAL
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
ADMINISTRATIVE DETAILS
Registered Charity Name
The Parochial Church Councll of the Eccle$lastlcal
Parlsh of Kendal Holy Trinlty
Charity Registration Number
1132947
Principal Offlce
Kendal Parish Churth
Kirkland
Kendal
Cumbrla LA9 SAF
Paroehlal Church Council
Clergy membe
The Revd Canon Shanthi Thompson
The Revd Ashley Henderson
The Revd Anne Underwood (resigned 30th January 2025)
The Revd Andrew Ward (from 18th September 202S)
Churthwordens
Richard Forsyth
Ann West
lan Fishwick
Deanery Synod members
Janet Thompson
Elerted members
Paul Arnold
David Aspinall
Janet Henderson (Secretory)
Rosemary Hlr5t {from 18th May 2025)
Stephen Lockwood
Chris Magee
Beverley Moore (reslgned 18th May 2025)
Graeme Moore
Carolyn Nicholson (from 18th May 2025)
Anita Peat
Helen Platts (Treosurer)
Pam Priestley (from 18th May 2025)
Lucy Varney
John West
Accountants
Lamont Pridmore (South Cumbria) Ltd
136 Highgate, Kendal LA9 4HW

REPORT OF THE PCC MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025
Objertives
The primary objective of the Parochi￿ Church Council (PCC) of Holy Trinity Kendal Parish Church is
the promovon of the Gospel of our Lord Jesus Christ according to the dottrines and practices of the
Church of England.
The PCC has the responsi￿lity of co•erniing with the Vicar. in promoting within the ecclesiastical
parish rhe whole mission of the church - pasto￿. evangelistic, social and ecumenical. The Revd Canon
Shanthi Thompson is the Vicar.
In developing the church's aims and objectives, we have considered the Charity Commission's guidance
on public benefit and in particular the specffic guidance wven co chariries for the advancement of religion.
Kendal Parish Church {KPCI shares the Diocese of Carlisle's Vision and seek5 to grow God'5 Kingdom
in Cumbria by working with our Ecumenical pamers to Follow Dafy- helping each other to follow Jesus
more closety. Care De¢ty - listening to our communitbes to serve them and to challenge injustice, Speok
Boldty - sharing our faith in Jesus in every¢Jay ways. with all people and Tread Gentfy - protecting God's
creation, seeking to sustain and renew the life of the earth. In all we do, in prayer and worship. in
welcome and service. and in pastoral care and outreach, we seek to embrace this vision and watch for
slgns of the grovrth of Gods Kingdom.
Our mission is ro be a welcomin£ Christian community serving the people of Kendal.
Our Achlevements In 2025
Mlsslon and Mlnlstry
This year our regular weekty services have InCre￿d in number with the introduction of a Twiligh¢
Communion Service at 5.30pm on Tuesdays. This service is popular with those unable ro ariend
Sunday morning worship, those with responsibilities within ser4ices on Sunday and those from other
churches who appreciace the scruccure of the liwryy.
We have a￿0 established and more regular pattern of Friday Evensong ser¥ice3, sung by the Kendal
Chori5(ers. This. our children's choir. has continued to grow under the leadership of Jonathan 8ielby
our Music Director, and we sent five youngsters to Morland Chorister Camp in the summer. Our
adult choir has grown too and has been delivering a beautiful array of old and contemporary anthems
wirh jonathan composing new communion settings and introducing them to the tongregation. We
are also thankful for the tremendous musical ability of ArKly Plowman our organi$L
Donations from the Frien¢Js of KPC have this year contributed tovnrds the co$r of display stands
choir robes. chorisrer camp. Messy Church and bought l O new music stands for the choir. We are
very thankful for their ongoing supporL
The music group at The Gatherirbg con¢inue5 ro introduce new worship songs and blend them with
more trnditional hyTnns in moving ways. Café Church is now a monthty leature of The Gathering and
allows more interaccion and engagement around tables. We once again welcomed students from
Capernwray who not only worshiped with us bur served the church in Yarious ways. Our bellringing
team. under Kevin Marfield's leadership, not only calls us to worship but are training new ringer$
several new church members have reported coming because they heard the bells. It rakes a large
number of people co make our services happen vthith include welcomers. sound desk ¢eam. servers,
readers and those leading interce55ions to we are all thankful.
New people have joined KPC and we have seen more people oke up the many volunteering
opportunities, although more are always needed and wekome. Aongside our house groups we ran
The Bible Course. which VAS a great YAY for those exploring God's word and long-standing

REPORT OF THE PCC MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025
member5 of the church to lool together. at the unfolding story of God. Mos¢ attendees have joined
a house group and there are plans for a Chris¢ian Basics course.
Our ministry team works hard, as ever, not only at KPC but in other local churches who need extra
priestly supporL We were delighted to welcome Revd An¢ty Ward. ordained deacon in June. to
seThe 2$ Assistant Curnre and the Revd Sardh Jones to serve a Second curacy. Thanks are due to
Revd Ashley Henderson. our Pastoral Minster for his compassion and hard work and to Beverley
Moore and the Anna Chaplaincy Team for the regular services and visits they provide in care home$
and the monthty Tea Service. and to all v*tr￿ take Holy Communion to the housebound.
Inese Vaivode. our chlldren and famlly worker has been building up relationships and links across our
drious groups and Messy Church is attracung new families. We ran Deep Sea Divers Holiday Club in
the summer, which was great fvn with church children. those who came last year and new young
people joining us. Many of our Youth Group. vtho also help at Messy Church. joined Volun￿er
leader5 to make the club a great success. Inese also Supports Kendal Choristers and coordinates
Sunday activities for children during the 9.30 service. The Baby and Toddler group has been so
popular that we sometlmes need a vrditlng Ii5L Dot Yates and her team provlde a safe. fijn and carlng
environment for parents, carers and their children.
We have begun a Men's Breakfast and plans are in place for a Ladies Brunch. These Thvo activities.
together with occasional Sunday afternoon s￿la[5 an¢J coffee between Sunday services, enable our
church members from different congregations to get to know one another and offer hospitality to
visitors.
The need for prayer remains a constant as we face the challenges of ministering in an increasingly
broken world and ol maintaining a Grade I listed church in need of urgent conservation. Morning
Prayer is said in church twice a ￿￿k and on Zoom once a week. Many members of the congregation
use the Prayer Calendar, and our Prnyers for Peace are at¢ra¢ting a growing number of people. Our
prdyer chain and tree are well used. and many people find the simplicity of lighting a candle as they sit
In sllence an aid to their engagement with God.
With the generosity of our regular givers. as well as c¢)ntributing the full cost of ministry to the
Diocese. we have been able to support Christlan Ald and the work of our CMS Mission Partners
who are working in East Asia. During the year £5.531 (2024 - £8,342) was colleaed at funerals and
special services and passed on the Ydrious charities.
Our work in rhe Helm Mission Communirx. with the parishes of Crosscr4ke, Natland, New Hutton
and Old Hutton. the United Refomed Church and the Salvation Arn)y. continues to develop as does
our engagement with the other churches across the Kendal Mission Are&
There were 125 members on the Church Electoral Roll ac the 2025 revi51on. Our avernge Sunday
at￿ndance is 121. This fyre does no¢ fake into account our ￿￿ekdaY attendance and Messy
Church.
Community Engagement
The Revd Shanthi and The Revd Ashley Henderson serve as Governors at Vicarage Park Church of
England school and the team lead collective worship each week as well as delivering lessons and
helping classes deliver worship to the rest of the school. Inese and Rosemary Hir5t run a lively and
growing weekty lunch Club at Vicarage Park and we provide resources for craft acriviries for church
visitors during School holidays.

REPORT OF THE PCC MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025
Our Week￿ Coffee and Cake event offers a wam) vrtkome to members of the community and
church as well as visitors. Friendship. refreshmenr and a listening ear are always available thanks to
Ann WesL Julia Rocha and Andrea Burton. supported by many baker5. The Connect Café. which we
run with our Mission Community Partners at the Salyation Army Hall, is a welcoming and supportive
space to which a wide range of people come. including those recommended by social prescribers.
The Connert Café was starced under the leadership of our Pioneer Minister, the Revd Anne
Underwood, who retired thi5 year leaving it in good hands.
Our engagement with the Kendal community keeps devek)wng and our invofvement with Kendal
Futures resulted in their Christrnas Evenr being held at our church. We have also been involved w
the Town of Culture bid and are members of the Kendal Local Heritage Parmership. both of which
were se¢ up in 2025. We have increased the number of events and attivities in our building which has
brought many new people into the church. These new visitors. many of whom are local and who do
not usually attend worship, have an enjoyable time in our building and, we hope. are encouraged to
come again.
Amongst other things, In 2025 we hosred nine concerrs. four lectures. seven tours of the church and
26 school visits. Many of these events rety on a team of volunteers to whom we are grateful. Our
OrganisL Andy Plowman. also arranged 21 lunch-time organ recitals - many of the recitalists travelled
to U5 from other parrs of the country. All monies donaced at these recitals go wwards the Organ
Reswration Fund. In 2025 we engaged with Kendal College whose art scudents spent ume sketching
in church and created beauttful ceramic5 inspired by what they had seen. We were delighted to host
an exhibition of their work in Jun¢
Our Chrisrmas Tree Festlyal ralsed much needed funds for 30 charities with £8.51 O being collected
for them (2024 - £8,342). Each tree was uniquety decornted accordlng to the theme of 'Christmas
Carols, and we saw a hos¢ of heavenly angels, many bel￿ and a very large partridge. The festival
attracted a large number of visitors of all ages from the tovm and further afield. We hosted Carol
Service5 for more schools this year and all our Christmas sernces were well attended.
We continue our ministry to the tovm of Kendal and the surroundinz area. Our Remembrance
Service wa5 well attended by unifomed organisations and the community. We also welcomed our
Mayor and Councillors to our annuai Mayorfs Service in Juty.
Our Church Building
The PCC has legal responsibility for the church and is responsible for managing the church's properry
and maintenance. Our church is a Grade l Listed P4Jilding and 1$ on the Historic England At Risk
Register. Consequently. regular maintenance is consrant and costly. We apply for grnnts wherever
possible including The Kirkland Trux to keep up wth the repairs identtfied by our Quirbquennial
Report and those that arise unexpectetjty. John West and other Yolunteers undertake small jobs
around the church which save us money and enable u5 to maintain and improve the church.
The Building Development Group meets monthly and manages most of the technical aspects of
building maintenance including repairs. quo￿tionS and faculty applications. This allows the PCC to
receNe a Building Group report at its meeungs and discuss and approve proposals in the context of
our mission and minis¢ry.
Thanks to the Y￿rk of the monthly gardening group the area surrounding the church is kept looking
neat and tidy. Our environmentsl attion group, KePCE& are worknng towards the silver Eco Church
award and keep us apprnised of vrdys in which we can live and att more susunably. And our cleaners
Di Duff and Kath Ward keep the church in pristine c¢ndirion.

REPORT OF THE PCC MEMBERS FOR THE YEAR ENDED 31 DECEMBER 202S
KCTIOOO, our National Lottery Herrtsge Fund (NLHF) projecL is in its Development Phase. and
many investigations. consultations and workshops have been conducted which will inform our
application for the Delivery GrdnL Both planning pennission and a faculty have been granted and the
main Challenge now is rdising match_funding lor the project The ¢es5ation of the Listed Places of
Worship Scheme. which refijnded VAT paid on church repair5. ha5 had a serious impact on our
fundralsing plans. which we wll have to address through gr4nts and other don2ti0115. We are grateful
to the Project Board and especially to Paul Arnold and Helen ￿atts for their knowledge, skills and
the innumerable hours they spend y￿thn8 on the KCT I (M)0 projeci in a voluntary capacity.
Operatlons
Our churchwardens Ann WesL Dick Forsyth and lan Fishwick have worked hard ardin thi5 year, mainly
behind the scenes. to ensure our church building* seThices and activities run smoothly and are supported
by our PCC and arniy of volunteers. The PCC, as trustees of the church. keep abreast of church activity
by regularly receNing reports from our sub-groups.- the Ministry Team. the Stsnding and Finance
Commlttee, the Building Development Group. the Kcfiim Prolett Board, the KPC Envlronmental
Action Group {KePCEA). the World Mlssion Group. and from our Parish Safeguarding Officer and
Children and Famity Worker. It discusses issues fating the church. making decision$ on its behalf and
both reviews its acciwry and looks ahead.
The PCC has complled with the duty under section 5 of the Safeguarding and Clergy Dlscipline Measure
2016 to have regard to House of Bishops. guidance on safeguarding children and vulnerable adults. The
PCC is committed to crea¢ing an environment vthich is welcoming and respecthjl and enables
safeguardlng concerns ro be raised and responded ro openly. promptty and con51stently. Carolyn
Nicho150n is the desi￿ared Parish Safeguarding Officer. The Parish Safeguarding Officer works closely
with the VScar and reports regularly to the PCC on safeguarding in the parish.
Last ￿ by no means, least we must give thank5 to our Parl$h Administrarors. Janet Henderson and
Diane Letheren who manage the running of KPC diligently and efficiently. as well a5 offering a sounding
board and a mucKneeded Ilstening ear.
Flnanclaj Revlew
In 2025 total income wa5 £523.713 12024 - £430.124). Of this. £326,119 was unrestricted income {2024
£188.5151 and £197,594 (2024 - £241.609) was restritted income. Unrestricted income included two
legacies toralling £130,(LM) whith the PCC has desi￿ated to the KCTI￿o DelNery Fund. Total
expenditure was £473.177 (2024 - £279.062) with unrestricted expenditure of £194.016 12024
184,179) and restricted expenditure of £279,161 {2024 - £94.883). This resulted in an opernting surplus
on unrestricted funds of £2.103 {2024 - £4.336). an operdting surplus on desI￿ated funds of £130.000
(2024 - £nil) and an overnll operdting surplus of £50.536 (2025 - £151.062).
The overall surplus for the year. taking inco account the loss on inves¢ments £41,534 {2024
£155,957). This comprised a loss on unrestricted income of £l.H3 (2024
a surplus of £6,538), a
surplus on designated fijnds of £130,(xXI12024 - £nil), a defs¢it on restritted funds of £82.168 (2024 -
surplus of £147,436) and a loss on endovmient funds of £4,855 {2024- a surplu5 of £1,983).
The church's tocal assets increased from £464.317 at the end of 2024 to £505.851 at the end of 2025. Of
this. £137,833 (2024 - £139.276) related to unrestricted funds. £130.000 to designated funds {2024
£nil), £167,568 to restritted funds (2024 - £249.736) and £70.450 to endowment funds (2024 - £75,305).

REPORT OF THE PCC MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025
Reserves Policy
The reserves policy agreed by the PCC reflects its responsibility for the financial security of the
organisauon and aims to..
accumulate an adequate level of funds to finance short-term reducuon5 in income ¢au$ed by
unexpected events. This curren¢ty srands at 9 months. opernting expenditure. The alm is to
maintain this ai the curren¢ level.
generd* annual operating surpluses to build up further reserves to fund the programme of
maintenance and repairs identyfied in the regular Quinquennial Inspection Review.
invest our free reserves to earn interest which can be used co offset future operdting and capital
expenditure.
Investment Pollcy
The PCC'S investment policy pursues a balance between risk and revrard. All our investment assets are
now in CBF Investment Trust Uni¢s or COIF Ethical Trust Units. The trust units are managed by CCLA
Investment Management who pursue a socialty responsible investment policy, vthich aims to restrict or
prevent invesunent in Companies vlhose main business incerests are in landmines. clus*r bombs and
nuclear weapons. ￿mblIn& ¢obacco. alcohol. pornography, energy coal extrdcrion or high interest crediL
Structure, GovÈrnance and Management
The PCC of Holy Trinity Parish Church Kendal is a corpordte body established by the Church of
England. It 1$ part of the Diocese of Carlisle. The PCC operates under the Parochial Church Councll
Powers Measure and 15 a charity registered with the Charity Commission.
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting in
accordance with the Church Represenratyon Rules. Each year the church encourages members of the
congregation w register on the Electordl Roll and stand for eleccion to the PCC. Training is provided
PCC members as the need arises. Responsibility for the day-to4ay ¢>pera¢ions of the church is delegated
to the Vicar.
There are three independent trusts whith relate to the PCC:
The Kendal (Kirkland) Trust (registered tharity number 1176972) vlhich administers the carpark
which is held jointly by the trust and the Parish Hall TrusL
The Parish Hall Trust {wstered chartty number 510761 > vthich holds and administers the Parish
H211 and along with the Kendal {Kirkland) Trusr holds the trusts. carpark.
The Friends of Kendal Parish Church - a chariry which Seeks to attract fundlng from those who
value but do not neces53rily attend the church.

REPORT OF THE PCC MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025
Committees and Groups
The Standing and Finance Committee meets between full meetings of the PCC and is responsible for
budgetary control. investment strntegy. Christian Stewardshi￿ remuneration p)licy and overseeing the
mxintenance and insurance of church property.
The PCC has set up groups f¢xused on the following, reporting back on a regular basis to the PCC:
The Ministry Team
The Building Development Group
The KCT I OCKJ Project Board
KPC Environmen￿1 Action Working Group {KePCEA)
The World Mission Group.
Prlnclpal Rlsks and Uncertalntles
The major risks to which the PCC Is exposed have been reviewed and actlon Is belng taken to mItI￿te
those risks. The key risks a
A lack of Impact and engagement
activities currentty being undertaken.
mitipted by the wide range of missional and worship
Our financial sustainabiliry- mitipted by actions raken each year to achieve a balanced budget
Safeguarding
mltigated by the ac¢lons we are taklng to Implement the Church of England's
Safeguarding policy.
Fabric repair - mitirdted by the work of the Building Development Group and the work that is
underway to develop the detailed bid for restoration of the Bellingham Chapel Roof and the
Tower which 1$ due to be submitted to the NLHF in May 2026.
Health & Safery- overseen by the PCC.
IT security- mi¢iga¢ed by our IT security arrdngements.
Data protection - mi¢igated by the sceps we have taken to respond co GDPR requirements.
Golng Concern
The PCC, having considered the church's current financial position and the budget for 2026 and the
associated rlsk5 and assumptions. have identified no material uncertainties that may cast doubt about the
abiliry of the church to continue as a going concern for at least twelve months after the signing of the
accounts. Step5 continue to be taken to ensure that a break￿en operating budget Is established to
enable the church to maintain its current level of reseThes and move to a position vthere it is able to
generate surpluses to fvnd future church renoYdfion and development projects.

REPORT OF THE PCC MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2025
Future Plans
This report gives a glimpse of the activity that goes on in and through KPC and a flavour of what is to
come: but there are always new ideas ¢0 refiea on. plans to n￿ke and ideas ro try. We diligendy seek
God's guidance and help as we worl with him. to grow hi5 Kingdom here in Kendal and maintain and
develop our church building. In particular through the KCT I(￿ projecL we are receiving 5UPPOrt from
the NLHF to develop proposals not onty to ensure the susrainability of our buildin& but also to
strengthen our outreach and en￿gemen[ with the communiry. as well as improving the
presentation of the herirage of our church and the town.
The joys and challenges of life and ministry at KPC are many and are borne by a large number of people,
with some working many hours to enable us to achieve all that we do. As we move into the coming year
we are assured of God's presence wtth us and we trust the guidance of hi5 Hoky Spirit so that all we do
will be to his glory and for the spreading of the Gospel.
This Members, Annu￿ Report was approved on 23rd April 2026 and signed on behalf of the PCC by:
The Rev'd Canon Shanthi Thompson
Vicar of Holy Trlnlty Par15h Church, Kendal

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE PAROCHIAL
CHURCH COUNCIL OF HOLY TRINI￿ PARISH CHURCH KENDAL
YEAR ENDED 31 DECEMBER 2025
I report on the financial Statements for the ye¥ ended 31- December 2025, which comprise the
statement of financial activityes. statement of ffinancial position and the related notes.
Respective reSpon￿bIlItIeS of members and examiner
The members are r￿Ponsible for the preparation of the financial statements. The members consider
that an audit is not required for this year under section 144(2) of the Ch¥itie5 Act 2011 (the 2011
Acr) and that an independent examination is needed.
It 15 my responsibility to:
examine the accounts under section 145 of the 201 l Act
to follow the procedures laid down in the general Dlrectlons wen by the Charity
Commission under section 145(5}(b) of the 201 l Ac¢ and
¢0 state whether particular matters have come to my atcenuon.
Basls of Independent examlnerfs report
My examination was carried out in accordance with the general directions given by the Chariry
Commission. An examination includes a review of the accounting record5 kept by the chariry and
comparlson of the accounts with those records. It also includes considerntion of any unusLtal items
or disc105ures in the accounts and seeking explanacions from you as trustees concerning any such
matters. The procedures undertaken do nor provide all the ewdence that would be required In an
audit and Consequently no oplnion is &ven as to whether the accounts present a 'true and fair view.
and the report is limited to those matters set out In the next statement.
A description of the scope of an audit of financial statements Is provided on the Financial Repor¢inz
Councll's webslte at vfivw.frc.orz.uklauditscopeukpriwdte.
Independent examiner's statement
I have completed my examination. I confim that no material matters have come w my attention in
connection with the examination w'ving me cause to believe that in any material respecL
. accounting records were not kept in respecc of the chariry as required by section 130 of the Act:
or
2. the financial statements do not accord with those records: or
3. the financial statements do not compty with the applicable requirements concerning the forni and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the account5 give a 'true and fair. wew which is not a matter considered as part of
an independent examinauon.
I have no concerns and have come across no other matters in connectit)n with the examlnation to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts
Karl Burrell
For and on behalf of Lamont Pridrnore (South Cumbria} Ltd
Independent Examiners
136 Highgate
Kendal
Cumbria LA9 4HW
10

HOLY TRINITY PARISH CHURCH KENDAL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
2025
Restritted
funds
Unre5trKled
funds
DeSI￿atr￿
Funds
Endowment
fund5
Totsl
Total
Noies
Income and endowments
Voluntary income
Grants
137.926
28.438
18.142
5.798
5.476
339
13.607
168.161
151,533
196,599
18,142
7,405
5,476
144,558
523,713
149,876
247,762
Athf5tles for8eneratinB funds
Income from investments
L607
Church artivities
5,231
9.832
430.124
Other Sncome
130.(
130.(
14,219
197.594
Total Inctsmt
196.119
Expendlturt
Church acii¥lUes
Tot41 ¢xpendhur*
I94￿16
279.161
473,177
279.062
N¢¢ ltttome bÈforetr¥nsl•r
1103
130.(OJ
181.5671
50.536
1,062
Tranf•rs
Gross transfers between lund5- In
Grvss transfer between lund- out
L154
12671
12261
11.1551
11,6481
oih•r r•eoinls•d plns4nd 1pM
Net 8alnslllosse510n investment assets
N•t mov•m•M In fvnds
14A331
11143
17711
IU1681
13.7981
14%551
19,CQ21
41534
4,895
155.957
Tot)I funds brou8ht forward
139.276
249,736
75,305
464.317
308.360
Totll ftsnds t*Nled foThwrd
I37￿33
130KOJ
167.568
70,450
$05,851
164,J17
The statemenc of financial acvvities includes all 8ains and losses recognised in the year. All income and expenditure
derive from continuing ac(ivirles.
The notes on pages 13 to 20 form part of these financial statements.

HOLY TRINITY KENDAL PARISH CHURCH
STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2025
Trf
Funds
Funds
Funds
FuTh05
Investrntnr5
IC6312
Debtors
6.759
>2530
71ts99
266￿1
337.730
11736
261042
274.571
Cash at bankand Inhand
lo3￿1
16Wi
Credhtor5." ?mountstalllwduevAthlThonowar
1gJog
149.132
27,277
661
31J2J
2Sg,917
Total4sSttsl￿
137ffi3 IX7IAiI
167J68
Fuffldiol*h•thiiMf
Unr05trkt￿ lunds
Desk￿lIe￿ Funds
Re5trlrtedfunds
Éndowrnenifund
I37￿3
IIY.276
130mJ
167568
70,450
505M51
167J6•
249.736
7x305
50
YON50
T•t*l th•rliyfvnds
137J33
The financial statements were approved by the Members on 23vd April 2026 and are slgned on thelr
behalf by..
*2
The Revd Canon Shanthl ThOmP￿n
Chalr
Helen Platts
Treasurer
12

HOLY TRINITY PARISH CHURCH KENDAL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting policies
(a) Basis of preparation
These financial statements have been prepared in accordance with the Church Accounting
Regulation5 2006. the Chariues Act 201 l and the requirements of the Stacement of Recommended
Prnctice - Accounting and Reporring by Charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and the Republic of Ireland, (FRS 102).
The accounts include all transactions. assers and liabilities for vthich the PCC is responsible in law.
They do not include the accounts of church group5 that owe their main affiliauon to another body.
nor those that are inlomial gatheriny of church members.
(b) Accounting conventlon
The financial statements have been prepared under the historic cost convention excepc for the
valuacion of investment assets which are shown af market value. Income and expenditure are
accounted for on the accruals basis. The accounrs ¥e prepared in srerling which is the funccional
currency of the entiry.
(c) Going concern
There are no material uncertainves abouc the church's abiliry to continue.
(d) Judzements and kèy sources of estlmatlon uncertalnty
The preparation of the financial statements requlres management to make ludgements. estimates and
assumptions that affect the amounrs reported. These estimates and judgements are conunually
reviewed and are based on experience and other factor& including the expectations of future events
that are believed to be reasonable under the circumsran¢e*
(e) Fund accounting
Endowmen¢ funds are funds, the capital of which must be maintained; ¢)nly income arising from
Investment of the endowment may be used either as reSuic￿d or unrestritted funds depending
upon the purpose for which the endovmient was established.
Restricted funds represenL'
income from trusts or endowments which may expended only on those restricted objects
provided for in the temis of the t￿5( or bequesk and
dorbations or grnnts rece¢ved for a specthc object or invested by the PCC for a specrfic
objecL
The funds may only be expended on the Specific object for vthich they were given. Any balance
remaining unspent at the year-end must be carried forward as a balance on that fund. Where there
is no separate inve5tmenL interest 1$ apportioned to individual funds on an average balance basis.
Unrestricted funds are general fund5 of the PCC that are noi subject to any restrictions regarding
their use and are available for PCC ordinary purposes. Funds designated for a par¢icular purpose by
the PCC are also unre5tri¢ced.

HOLY TRINITY PARISH CHURCH KENDAL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
(fj Incoming resources
Planned giving receivable under Gift Aid is recognised onty when received. Income tax recoverable
on Gift Aid donations is accrued for in line with the accounting period in which the related
donations were made. Collection5 and donations are recognised when received by, or on behaff of,
the PCC. Granrs and legacie5 to the PCC are accounted for as soon as the PCC is notified of its
legal entitlemen¢ the amount due is quanufiable and an inflow of economic benefit is probable.
Dividends and interesr are accounced for when receivable. All other income is recognised wherb it is
receivable. All incoming resources are accounted for gross.
(z) Resources expended
The Diocesan Parish Share is accounted for when due. Grnnts and donafions are accounted for
when p2id over or when aNrdrded. if an outllow of economic benefit is probable. Amounts received
for a specific missionary project are dealt with as restricted funds. All ocher expenditure is generally
recognised when it is incurred and is accounted br gross.
(h) Flxed assets
Consecrated and benefice property of any kind is excluded from the accounts by s. l 0(2)la) and (c}
of the Charities Act 2011. mo￿able church furnishings held by the Vicar and Churchwardens on
special trus¢ for the PCC and which require a faculty for disposal are inalienable property unless
consecrnred. They are listed on the church's inventory which can be inspected at any reasonable
tlme. For Inallenable propery acquired prior to 21JX) there is insufficient cos¢ infom)ation ardilable
and therefore such ￿sets are not valued in the financial statemencs.
Depreciation Is provided on all equipment used within the church premises so as to write off the
cost of valuation less residual value over i¢s expecred lrfe as follows..
office equipmenL on a strdight-line basis over S years
• computer equipmen¢ is depreciared at 40% per annum on a reducing balance basls.
Individual items of equipment wlth a purchase prlce of £ I.OCQ or les5 ¥e wrltten off when the asset
is acquired.
The application of these policies means there are currently no fixed assets valued in the financial
statements.
(l) Current assets
Amounts owing to the PCC a¢ 31 # December in respert of fees. rents or other income are shown
as debtors less provision for amounts that may prove inalienable. Short-term deposit5 include cash
held on deposit either with the CBF Church of England Funds or at Barclay5 Bank.
O) Investments
Investments are valued at market Ydlue on 31tt Decwnber.
14

HOLY TRINITY PARISH CHURCH KENDAL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
Income
Unrestricted ()e5*nated
nds
fvjnds
Re5ththd
nds
Endowment
fund5
Total
Totsl
Volunt•ry trKom•
Planned
710
86J99
12.657
8.161
15y9
6,897
21,870
151,533
Collectiolls
I2￿7
141
Contadless G￿Tri
Other donatlons
8,329
1?,641
7.862
21,120
149.876
3A96
6A97
21P46
137326
Church boxes
Tax recoverableon GIftAid
824
I3￿7
Grants
Grants- recurrini
Grants- one ofl
27J98
28,798
I67,￿1
196.599
.545
219,217
247,761
167,261
168,161
2BA38
ArtMlknforyMrntlnifun
Fundraisini
V5¢ of churth
Refreshments
IL461
5.fi12
1&142
12,461
S.602
16.142
9,354
Incom•from
Djvidends
Bank and CBF lrnt•r•st
5.758
1.647
l.flJ7
1,607
1451
Intom•from thurth •ctMt
Fees- weddlngs and funerals
5A76
5.476
5A76
5A76
9,231
5.231
Sundry ￿n￿me
Lrfacies
339
12.219
12,558
132,IXX)
144.558
9,832
130,L
130.LK#)
339
14.219
9.832
T•¢al
196,119
130.(¥J)
197594
523,713
4ao,124

HOLY TRINITY PARISH CHURCH KENDAL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED J I DECEMBER 2025
Expendlture
2025
Resvicted
fund5
2024
Total
Unre51ricted Designated
funds
Funds
Endowment
funds
Totsi
MlnSstry.. dlocesan parish share
Other mln15try Costs
Worshlp
Mu51C
69*94
9234
1,202
26,144
47,862
19.958
52.743
12.794
530
67,839
16.017
1,465
27,207
32,350
47,S97
58.633
3,718
L3SS
9.234
1.202
13540
2,710
19,958
1.2
12,794
Church nJnnin8 and maintenance
Major repairs
Admlnistr4tlve costs
ChSldren and Youn8 People
Charltsble gmng
Oeveloprnent Prokrt
Other
45.152
$1,463
21Z￿50
16.199
279,161
212,650
20,166
473,177
3.%7
194.016
2I8BI
279,062
Independent examlnatlon fee
2025
2024
Fees payable to the independent examiner
1,956
Staff costs
2025
2024
Gross Salarles
Sotial Security Costs
Pension Costs
Less.. ErnploymentAllowan
76,933
4.327
67.845
14.3271
77.376
144401
67,845

HOLY TRINITY PARISH CHURCH KENDAL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Number of Maff
Administrators
Children's Worker
Pastoral Care Worker
Wellbeing Café Support Worker
Cleaners
Muslc Dlrector
Church Organist
Pioneer Minister
io
The average headcount of employees during the year wa5 9.5 (2024- 8.4).
No employee received employee benefits of more ttrAn £60.(NX) during the year Q024 - nil).
Trurtee remuneration and expenses
The Revd Ashley Henderson, an ex officio member of the PCC. has been pardy remunerd¢ed from
che PCC'S Assistant Cler&v Restricted Fund in respett of his role a5 a part-time Pastoral Care
Worker. His tocal remunerdtion for 2025 vns £12,43S {2024 - £12,109), of which £9,175 12024 -
£8.932) was for the role as part-cime Pasroral Care Worker. and £3.260 (2024 - £3,177) was fees
for conducting funer41 and other ser¥ice5. funded out of services fees. A trustee was employed as a
part-ume Parish Administrator for the whole of 2025. Their total remuneratiorb for 2025 was
£12,802 {2024 - £ 52.462).
During 2025, no expenses for trnvel and sub$iscen¢e were paid to the Revd Canon Shanchi
Thompson (2024 - £nil) given that she received a granc direcc from the Years Fund of £3.fJ)0 (2024 -
£3.0001 co cover her personal expenses. In 2025. £59 was paid to the Revd Andy Ward for travel
expenses.
Investments
Tot
1025
fvnds
FuTrJS
luhds
InYdimehts•t m4rt*TrAlue A J•nu•ry 2015
JJ?
74.248
13,79BI
70NSO
159,50S
4a95
14A331
.￿2}
195,39B
Invnlrn•nts¥Imlrt•¢￿1￿JI DK•mbw3)25
All invesrments shown above are held at ￿luation on 31 x December.
The MW Wilkinson Bequest vras originalty for geneAI purposes and is invested in the CBF Fund. At
the end of 2022 a proportion of this investmenL with a total *dlue of £17,149, was trnnsferred to
che Organ Renovation Fund to Compensa￿ for the drawdown of cash from the Organ Renovation
Fund bank ac¢ounr co fvnd general activtties. The investment had a total value of £124,948 at 31 st
December 2025 (2024 - £130.151) of which £l1)6.492 was allocated 10 Unrestricted Funds (2024 -
£110.945) and £18,436 to the Organ Renordtion Fund (2024 - £19.206).
Endo￿nent investment funds of £70.450 were held at 31. December 202512024 - £74,248). These
comprised the followin[.
Assistsnt Clergx Endowment Fund - £69.830 (COIF In¢¢xne Fund)
Organist's Stipend Fund - £620 (E Nicolson Bequesr COIF Income Units)
17

HOLY TRINITY PARISH CHURCH KENDAL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
Debtors
2025
2024
Grants:
Natlonal Lottery Heritage Fund IKCTICKKI Development Projecil
National Churches Trust INave Roof Repalrsl
rkland Trust INave Roof Repairs)
Llsted Places of Worship Scheme (Nave Roof Repairs)
Wolfson Foundation INave Roof RepzFr51
43,885
8.19]
3.760
63.735
4,781
3.183
71,699
Glft Ald
Sundry
10,382
L354
IL736
Llabllitles
2025
2024
Amounts lalllni du• wlthln on• ￿lf.
3,753
1791
7.426
Christmas Tree Festfval
Development Project
Other credltor5
Independent examlner's fee
10,513
2,502
1.956
14,661
27.277
10
Funds
Llnrtstrkttd [lesi￿ated Restrfcted Endowmer*t
Funds
Funds
Fund5
Funds
2025
8alanceat ljanuary 202$
Incomlng Resources
Resourtrs expended
Investment /lbs5?$1
Transfer between funds
139276
196.119
119S.0161
14.4331
249.736
1975Y
279.1611
17711
170
75305
464,317
523.713
1473,1771
19,W21
430.1
1279,0611
4,895
13.7981
IlJ)571
70.450
Balan¢eat 31 December 2025
137A33
167568
505ASi
SJ4317
18

HOLY TRINITY PARISH CHURCH KENDAL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED JI DECEMBER 2025
Designated and Re5trirtÈd funds- these comprise the following balances:
Kcfiooo Delivery Projert (Designated Funds)
KCTIOOO Development Project
Organ Renovation
Major Repairs IAII Hallows Trust)
Border Regiment Chapel
Tower Fund
Thomas Haslam Belfry Account
Children and Young People
Chorister Fund
Anna Chaplalncy
Wellbeing Café
Detached Youth Work
8abylToddler Group
Choir Music Fund
D Shaw Memorial Fund (for music)
Bibles
Christma5 Tree Festival
130,(
31.727
86,636
30,115
1.245
1,090
619
5.917
3.617
2,577
1,279
798
752
603
320
273
109.624
80.452
30.115
1,245
965
619
9,811
6,679
3,917
3.LK17
563
551
520
273
597
297,568
249.736
The following funds tofalling £249,705 (2024 - £113.396) are being held co match-fund the delivery
of the KCTIOOO project which is expected to get undervrny in 2027, Subject to the award of
significant granr from the NLHF.. the Kcf IOLYI Delivery Project Fund,. the Organ Renovation Fund,.
the Major Repairs {All Hall0v￿ Trust) Fund: the Border Regimenc Chapel Fund; the Tower Fund,.
and the Thomas Haslam Beffry Accoun¢ Fund.
The balance of £31.727 on the Kcf i (x)O Development Fund (2024 - £109,624) will be spenr during
2026 a5 the Developmenc Phase of the KCT1000 projec¢ comes to an end.
I I Summary 0f￿sets by fund
Unrestricted Oesignated
Funds
Funds
Restriaed
Funds
Endowment T￿¥1 Funds
Funds
20Z5
2015
Investments
106.S12
39.289
17.9681
137.833
18.436
168.441
119.3091
167568
70.450
195,398
337.730
127,2771
S05,851
Current assets
Creditois less than l year
P4•t 4$1•ts
130X
70.450
19

HOLY TRINITY PARISH CHURCH KENDAL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
12
Qulnquennlal inspertlon
KPC'S last Quinquennial Inspection Review IQIR} took place in 2021. A range of priorities for fabric
repair were identified On which the PCC continued tti act in 2025. The next QIR will take place in
2026.
13
Related party transactions
The Kendal (Kirkland) Tru$L Kendal Parish Hall Trust and the Friends of Kendal Parish Church are
Independent charities that rnise fijnds to support KPC. Some PCC members are also trustees of
these charitie5.
During the year KPC received a donation of £17.42312024 - £17.010) from The Kendal (Kirklandl
Trust from the proceeds of car parking. A donauon of £9LYI {2024 - £1.200) vns paid by The Kendal
(Kir￿and) Trust toward the costs of children's work The Kendal (Kirkland) Trust avrdrded further
grants toralling £29.780 co KPC {2024 - £54.813)'. 3 gr4nt of £24.380 tovArd the costs of the
KCTIOOO Development Projecc and a granr of £5.4(L) covrtrd the cosr of repair of the nave roof
which in included in the year•end debtors.
During the year KPC received donations totailing £7,5￿ {2024 - £7,260) from the Kendal Parish
Hall Trusr and donation5 of £3.839 (2024 - £nil) from the Friends of Kendal Parish Church.
14
Future Ilabllltles
There were no contingenr liabilities at the year-end and no contracts for maior works had been
placed.
The 2021 Quinquennial Inspec¢ion Report has shovm that maior repalrs are requlred to che fabrlc of
the church over the next five years including substantial repairs to the roof of the Bellingham Chapel.
and also to the tower and the Willis organ. During 2024. the NHLF awarded a Development Grant
to SUPPOrt work on detailed proposals for a major restoration and rewordering project to address
these issues and to develop the church to enable greater community engagement and heritage
displays. Most of the work on the Development Phase was completed during 2025 and KPC is on
track to submit its application to the NLHF for the Delivery Phase of the projec¢ in May 2026.
20