Report of the Trustees and
Financial Statements for the Year Ended 31 December 2025
for
St Mary West Acklam
St Mary West Acklam
Contents of the Financial Statements for the Year Ended 31 December 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 13 |
St Mary West Acklam
Report of the Trustees for the Year Ended 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
When planning activities for the year the incumbent and the PCC have considered the Charities Commission guidance on public benefit and in particular the specific guidance on charities for the advancement of religion. In particular the Church seeks to preach the Christian Gospel and provide pastoral care for all who seek it. The PCC seeks to support the work and the aims of the Mission Statement drawn up by the Middlesbrough Deanery Synod which describes the mission of the church as follows:
"To bring people to a living faith in Christ and to witness for Christ and his teaching".
Significant activities
It can be said that the PCC pursues its aims by supporting eight main areas of work in the parish.
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Worship: Every effort is made to make the regular services accessible to newcomers and also edifying and challenging to the established worshippers. The occasional offices of the church, such as weddings, funerals and baptisms are often a way of contacting new people.
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Church Organisations: These were all closed down during the pandemic in 2020/2021 and have not restarted.
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Local Institutions: Contact with these has been maintained by the Clergy and laity. They include one primary academy, Teesside Hospice, a residential home and one care home.
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Publication: This includes the monthly "Parish News'' which is now only available via the St Mary Website, a weekly Pew Sheet, occasional information leaflets for special events and introduction letters. Service sheets for Christmas services are also produced. The church has a website which has links and is constantly updated. The Church of England website 'A Church Near You' is also maintained, a 'Facebook' page is kept up to date and monitored so contact through social media is possible.
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Special Events and Activities: These are intended to be both financially and socially beneficial to the parish and its mission.
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Stewardship: The PCC is committed to teaching and practising stewardship as a basic Christian duty and a means of promoting God's work in the parish and beyond.
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Teaching: The PCC encourages and supports regular teaching through bible study, Advent and Lent courses, together with preaching and teaching by the incumbent.
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Wider Mission: The parish supports Christian work beyond the parish by giving to mission and charities, and also by the work of individuals in local voluntary groups and clergy visits to schools and hospitals.
Contact and pastoral care has been maintained for those unable to attend church by using telephone calls, e-mails, visits, Facebook and the website.
Volunteers
The PCC acknowledge the work undertaken by volunteers, without which none of the matters highlighted in this report would have been possible.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the last year the PCC has continued the mission of the Church in a number of ways.
Worship:
The PCC has sought to maintain the worship of Almighty God in the parish. In practice this has meant maintaining the Church building to a high standard. It has involved heating and lighting the Church building and providing the necessary requisites and materials for worship, such as candles, altar wine and worship books.
During the year there were 11 Baptisms, 2 Marriages, 6 Funerals in Church and 6 Funerals taken at the Crematorium. 44 people attended worship on Easter Day and 11 attended worship on Christmas Day.
Page 1
St Mary West Acklam
Report of the Trustees for the Year Ended 31 December 2025
ACHIEVEMENT AND PERFORMANCE Mission and ministry
The PCC has provided support for mission and ministry of the Church in a number of ways. It has supported:
a) The ordained ministry of the Church by paying our 'Freewill Offering' to a sacrificial level.
b) The wider work of the Church, by donating to missions and caring organisations through parish activities.
c) The Vicar in her work in the Church and Community by paying her expenses and providing a forum for discussion and planning.
d) The Church is floodlit to act as a visible sign of the Church's presence in the Community.
e) Following on from the pandemic the PCC determined the church hall was uneconomic to run and it was sold in August 2023. The funds from the sale are held in a high interest account, these monies to be used for work on the church building which will allow access to all, and allow it to be used in a flexible way by both the church and the community.
Giving
The PCC seek to set an example in giving both in time and money and make sure that the principles of Christian Stewardship are taught.
Future plans
Following the sale of the church hall in 2023 plans have been developed to reconfigure the church building to provide in a smaller way facilities formerly provided by the church hall, as well as improving church entrances to make the building accessible to all. The first phase of this will include essential repairs to the church building and will commence in 2026.
FINANCIAL REVIEW
Reserves policy
It is PCC policy to maintain a balance on readily realisable unrestricted funds equal to approximately six months unrestricted payments. This is considered sufficient to cover emergency situations that may arise from time to time. This equates to approximately £28,000 based on 2025 figures. The balance of free reserves at the year end was £125,858 which is higher than this target.
Total receipts on ordinary unrestricted funds were £71,586 and are detailed in the Financial Statements. £56,151 was spent to provide the Christian ministry from St. Mary's Church, including the Freewill Offering to the Diocese of York. During 2025 the Freewill Offering by St. Mary's was £34,650.
The net surplus on unrestricted fund was £15,435 as detailed in the Financial Statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, the Parochial Church Powers Measure (1956) as amended, and the Church Representation Rules.
Recruitment and appointment of new trustees
The method of appointment of PCC members is set out in the Church Representation Rules 2011. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
Organisational structure
The PCC has one member of ordained clergy who is the chairperson of the PCC.
There are the following sub-groups all of which are in abeyance:
Standing: -prepares for PCC meetings and carries out essential business between the meetings. Finance: -assists the treasurer in developing the financial policy of the PCC.
Pastoral and Mission: - looks to support those who are housebound by regular visits and ways of furthering the mission of the church. Also looks at music and worship within the church.
Fund Raising: - arranges events and special occasions to raise funds for the church and its mission, i.e. Wednesday Workforce.
Church Buildings: - oversees maintenance of the church, churchyard, and 41 Ambleside Grove. Children and Young People: - oversees all the work involving children and young people.
Safeguarding Officer: - Temporarily the Rev N Rao until a lay officer can be found.
Magazine editors: -Since early 2020 the magazine has been available on the website. The editors manage the two websites and also the Facebook entries.
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St Mary West Acklam
Report of the Trustees for the Year Ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS
St. Mary's West Acklam Church is situated in Middlesbrough. It is part of the Diocese of York within the Church of England. The Parochial Church Council (PCC) is a charity and has registered with the Charities Commission. Its registered charity number is 1133302. Its members act as trustees of the Church's resources.
Membership following the AGM April 2025:
Incumbent: Rev Norma Rao
Deanery Synod Representatives (ex officio members): Mrs M Morrell, Mrs J Carr.
Elected Members: Mrs J Foley Mrs J Woodward Mrs J Lomas Mrs W Hirst Mr C Stockwell Mr B Livingstone (secretary)
Co-opted members Mr R Willis
There are 65 on the Electoral Roll at 31 December 2025 (47 live in the parish and 18 outside the parish boundary). Regular attendances at Church main services average 30 adults and 1 under the age of 16.
The Parochial Church Council are responsible for the maintenance and integrity of corporate and financial information included on the charity's website.
The Vicar and PCC are grateful to all who contributed to the work of the Church during the year.
Approved by order of the board of trustees on 8 April 2026 and signed on its behalf by:
R Willis - Trustee
Page 3
Independent Examiner's Report to the Trustees of St Mary West Acklam
Independent examiner's report to the trustees of St Mary West Acklam
I report to the charity trustees on my examination of the accounts of St Mary West Acklam (the church) for the year ended 31 December 2025 which are set out on pages 5 to 13.
Respective responsibilities of trustees and the examiner
The church’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). The church’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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Examine the accounts under Section 145 of the 2011 Act;
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To follow the procedures laid down in the General Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act.
Independent examiner's statement
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the church as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Colin Shaughnessy BA FCA Chartered Accountant 7 Cleveland Avenue Linthorpe MIDDLESBROUGH TS 5 7RR
8 April 2026
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St Mary West Acklam
Statement of Financial Activities
for the Year Ended 31 December 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 52,681 Charitable activities Fees for weddings, baptisms and funerals 4,098 Income from fundraising 3 3,008 Investment income 4 11,799 Total 71,586 EXPENDITURE ON Raising funds Raising donations and legacies 5 1,665 Investment management costs 6 1,596 3,261 Charitable activities 7 Church activities 52,770 Other 120 Total 56,151 NET INCOME/(EXPENDITURE) 15,435 Transfers between funds 15 - Net movement in funds 15,435 RECONCILIATION OF FUNDS Total funds brought forward 183,992 TOTAL FUNDS CARRIED FORWARD 199,427 |
Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 52,681 Charitable activities Fees for weddings, baptisms and funerals 4,098 Income from fundraising 3 3,008 Investment income 4 11,799 Total 71,586 EXPENDITURE ON Raising funds Raising donations and legacies 5 1,665 Investment management costs 6 1,596 3,261 Charitable activities 7 Church activities 52,770 Other 120 Total 56,151 NET INCOME/(EXPENDITURE) 15,435 Transfers between funds 15 - Net movement in funds 15,435 RECONCILIATION OF FUNDS Total funds brought forward 183,992 TOTAL FUNDS CARRIED FORWARD 199,427 |
Restricted funds £ - - - 22,924 22,924 5,462 - 5,462 3,126 - |
2025 Total funds £ 52,681 4,098 3,008 34,723 94,510 7,127 1,596 8,723 55,896 120 |
2024 Total funds £ 50,178 4,122 2,763 39,602 96,665 13,579 1,584 15,163 69,417 135 84,715 11,950 - 11,950 682,494 694,444 |
|---|---|---|---|---|
| 56,151 15,435 - |
8,588 14,336 - |
64,739 29,771 - |
||
| 15,435 183,992 199,427 |
14,336 510,452 524,788 |
29,771 694,444 724,215 |
The notes form part of these financial statements
Page 5
St Mary West Acklam
Balance Sheet
31 December 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 11 73,569 CURRENT ASSETS Debtors 12 3,279 Investments 13 - Cash at bank and in hand 126,665 129,944 CREDITORS Amounts falling due within one year 14 (4,086) NET CURRENT ASSETS 125,858 TOTAL ASSETS LESS CURRENT LIABILITIES 199,427 NET ASSETS 199,427 FUNDS 15 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - 5,500 - 519,288 524,788 - 524,788 524,788 524,788 |
2025 Total funds £ 73,569 8,779 - 645,953 654,732 (4,086) 650,646 724,215 724,215 199,427 524,788 724,215 |
2024 Total funds £ 73,614 57,932 556,221 60,863 675,016 (54,186) 620,830 694,444 694,444 183,992 510,452 694,444 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 8 April 2026 and were signed on its behalf by:
B Livingstone - Trustee
J Lomas - Trustee
The notes form part of these financial statements
Page 6
St Mary West Acklam
Notes to the Financial Statements for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' , the Church Accounting Regulations 2006 and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds; it is probable that the income will be received and the amount can be measured reliably.
Collections and planned giving are recognised when received by or on behalf of the PCC. Income tax recoverable on gift aid donations is brought into account as the associated income is recognised.
Legacies are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its receipt is reasonably certain.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is 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.
The policy of the PCC is to set the freewill offering due to the diocese of York at a level considered fair to both the parish and the wider diocese. The Freewill Offering, once set is considered a constructive obligation and accounted for in the period to which it relates.
Grants and donations are accounted for when paid over or when awarded if that award brings a binding obligation on the PCC.
Raising funds
Funds raised by coffee mornings, Agape lunches and similar events are accounted for before deduction of related expenditure. Such expenditure is included in the appropriate expense account.
Rental income from church premises is recognised as it falls due.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
All expenditure incurred in the year on individual items under £500 is written off.
Ambleside Grove is valued based on an insurance valuation as at September 1997.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds represent funds that are not subject to any restriction regarding their use and are available for the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
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St Mary West Acklam
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES - continued
Consecrated land and buildings and moveable church furnishings
Consecrated and beneficed property of any kind is excluded from the accounts by Section 10(2)(a) of the Charities Act 2011. Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a special faculty for disposal are accounted for as inalienable property unless consecrated. They are listed in the Church's inventory which can be inspected at any reasonable time. For inalienable property acquired prior to 1998 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 1998 have been capitalised and depreciated over their estimated useful life (initially over four years) on a straight-line basis. All expenditure incurred in the year on consecrated or beneficed buildings or on the repair of movable church fittings acquired before 1 January 1998 is written off.
2. DONATIONS AND LEGACIES
| Gift aided giving Other giving Income tax recovered Legacies 3. INCOME FROM FUNDRAISING Coffee mornings, Agape lunches and similar events 4. INVESTMENT INCOME Rents receivable Church of England deposit fund interest 5. RAISING DONATIONS AND LEGACIES Fees for weddings Professional fees |
2025 £ 32,283 10,018 8,980 1,400 52,681 2025 £ 3,008 2025 £ 9,450 25,273 34,723 2025 £ 1,665 5,462 7,127 |
2024 £ 31,798 9,651 8,729 - 50,178 2024 £ 2,763 2024 £ 9,000 30,602 39,602 2024 £ 2,044 11,535 13,579 |
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St Mary West Acklam
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
6. INVESTMENT MANAGEMENT COSTS
Investment management costs are costs of generating investment income from the former curate’s house on Ambleside Grove.
7. CHARITABLE ACTIVITIES COSTS
| 7. CHARITABLE ACTIVITIES COSTS |
||
|---|---|---|
| Direct Costs (see note 8) £ Church activities 42,479 8. DIRECT COSTS OF CHARITABLE ACTIVITIES Trustees' expenses Upkeep of services Free will offering Depreciation Professional fees |
Support Mission costs (see giving note 9) £ £ 1,954 11,463 2025 £ 2,303 1,756 34,650 644 3,126 42,479 |
Totals £ 55,896 |
| 2024 £ 2,245 1,314 33,000 533 - |
||
| 37,092 |
Charitable activities costs include the sum of £34,650 (2024: £33,000) in respect of the Freewill Offering to the Diocese of York.
9. SUPPORT COSTS
| Management £ Investment management costs 1,596 Other resources expended - Church activities 11,463 13,059 |
Finance £ - 120 - 120 |
Totals £ 1,596 120 11,463 |
|---|---|---|
| 13,179 |
Support costs, included in the above, are as follows:
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Investment | Other | ||||
| management | resources | Church | Total | Total | |
| costs | expended | activities | activities | activities | |
| £ | £ | £ | £ | £ | |
| Church light, heat and water | - | - | 5,291 | 5,291 | 9,299 |
| Church insurance | - | - | 4,469 | 4,469 | 4,394 |
| 41 Ambleside Grove costs | 575 | - | - | 575 | 612 |
| Management fees- | |||||
| Ambleside Grove | 1,021 | - | - | 1,021 | 972 |
| Postage, stationery and | |||||
| copying | - | - | 319 | 319 | 455 |
| Vicarage expenses | - | - | 606 | 606 | 332 |
| Church maintenance | - | - | 778 | 778 | 16,511 |
| Bank charges | - | 120 | - | 120 | 135 |
| 1,596 | 120 | 11,463 | 13,179 | 32,710 |
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St Mary West Acklam
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
10. 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 Trustees' expenses 11. TANGIBLE FIXED ASSETS COST At 1 January 2025 Additions Disposals At 31 December 2025 DEPRECIATION At 1 January 2025 Charge for year Eliminated on disposal At 31 December 2025 NET BOOK VALUE At 31 December 2024 At 31 December 2023 41 Ambleside Grove is currently used as an investment asset. 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments and accrued income 13. CURRENT ASSET INVESTMENTS Diocesan board of finance |
41 Ambleside Grove £ 72,663 - - 72,663 - - - - 72,663 72,663 |
2025 £ 2,303 Fixtures and fittings £ 9,247 599 - 9,846 8,296 644 - 8,940 906 951 2025 £ 8,779 2025 £ - |
2024 £ 2,245 Totals £ 81,910 599 - 82,509 8,296 644 - 8,940 73,569 73,614 2024 £ 57,932 2024 £ 556,221 |
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|---|---|---|---|---|---|---|---|
Current asset investments represent the net sale proceeds of the former church hall, together with accrued interest. These monies were held by the York Diocesan Board of Finance as trustee for the Parochial Church Council of St Mary West Acklam. During 2025 these funds were transferred to the control of the PCC and are included in cash at bank and in hand.
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St Mary West Acklam
Notes to the Financial Statements - continued
for the Year Ended 31 December 2025
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Accruals and deferred income 15. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Youth group Church buildings and development fund TOTAL FUNDS Net movement in funds, included in the above are a Unrestricted funds General fund Restricted funds Church buildings and development fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Youth group Church buildings and development fund TOTAL FUNDS |
At 1.1.25 £ 183,992 1,767 508,685 510,452 694,444 s follows: At 1.1.24 £ 189,162 1,767 491,565 493,332 682,494 |
Net movement in funds £ 15,435 - 14,336 14,336 29,771 Incoming resources £ 71,586 27,924 94,510 Net movement in funds £ (5,170) - 17,120 17,120 11,950 |
2025 2024 £ £ 4,086 54,186 Transfers between At funds 31.12.25 £ £ - 199,427 - 1,767 - 523,021 - 524,788 - 724,215 Resources Movement expended in funds £ £ (56,151) 15,435 (8,588) 14,336 (64,739) 29,771 Transfers between At funds 31.12.24 £ £ - 183,992 - 1,767 - 508,685 - 510,452 - 694,444 |
|---|---|---|---|
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St Mary West Acklam
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
16. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 68,970 | (74,140) | (5,170) |
| Restricted funds | |||
| Youth group | - | - | - |
| Church buildings and development fund | 27,695 | (10,575) | 17,120 |
| TOTAL FUNDS | 96,665 | (84,715) | 11,950 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Youth group Church buildings and development fund TOTAL FUNDS |
At 1.1.24 £ 189,162 1,767 491,565 493,332 682,494 |
Net movement in funds £ 10,265 - 31,456 31,456 41,721 |
Transfers between funds £ - - - - - |
At 31.12.25 £ 199,427 1,767 523,021 524,788 724,215 |
|---|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Youth group Church buildings and development fund TOTAL FUNDS |
Incoming resources £ 140,556 - 50,619 50,619 191,175 |
Resources Movement expended in funds £ £ (130,291) 10,265 - - (19,163) 31,456 (19,163) 31,456 (149,454) 41,721 |
|---|---|---|
Restricted funds include funds designated to be used for specific purposes.
The purpose of the Church buildings and development fund is for development and maintenance of the church building and maintaining mission and outreach within St Mary's and within the community of Acklam for future generations.
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St Mary West Acklam
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
16. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
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