Chwity Nwnkn. 1133514 Wetherby St James Church Centre Trust Annual Report and Financial Statements For the Year Ended 31st December 2025 WETHERBY ST JAMES CHURCH CEKfRE TRUST, MANAGING TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Manaw8 Trustees of the Wetherby St James Church Centre Trust {WSJCCT) present their report with financial statements for the year ended 3 1st De¢emixr 2025. Object of the cbarity: l ) to further the religious and other ¢harilable w(Kk of the Church of England in the parish of Wetherby 2) the land identified in the schedule to this scheme must be rctained by the managing thL8tees for use for the object of the charity. Alm #nd AchI￿¢￿ents. The aim is to supp)rt the community and th¢ Parish Church of St James. The Church Centre Tr￿L has had a solid year with incorne fr(￿ room iettings rising some £4,205 (2024:£3.250). pyoviding a sound platfomi for Community Use. We are indebted to the members of the Parish Office for their efficient thlnistration of the Centre. Sadly. our caretsker Cliff Tetlow w&$ involved in a car accident in Septrrnber necessitsting the recrnilment of 8 relief caretsker. As well as supporting Wetherby S( James Church ty ￿￿(￿m0datin8 its meetings, lunches and coffee mornin8s etc the wsjc￿ has provided a base for its outreach to the local community includin8 the Community and Christsnas Fairs. Sunday S¢h(x)l activities. tx)ve Lunc￿ Man With A Pan, Breathing Spaces and Wann Spacts etr. Further the Church Centre properties have been used by some 75 {2024: 73) local organisations and individuals over the year. t*wing the year a lot of focus was directed to a¢hieving the T￿￿'S z¢ro &8Pirntions with solar panels installed on the r¢)of of the Churth Room& with batteries. In addition dcskntification fans and more efficient water heaters etc. These costs were all funded by grants and donations. The Trustees confllm that they have referred to the Charity Commission's guidance on publi¢ benefit when reviewing the Trust's aims and objective4 in planning future aaivitiw and in considerin8 the exF¢nditure made. FlnAntl¥l review: Through its untEsthcted fund the Tn￿¢ recorded a surplus of £2.748 ftt the year ended 31 December 2024 (2024: £9,506 deficit), the fwst surplus since 2021. Contributory factors included:. Ineome: Total income for the ycar incre￿d to £69,541 (2024: £65.024). This w&8 prirnarily driven by: Increased rentsl income: £65,691 (2024: £61.485). An atK)ve inflation Incre￿ of 6.84V•. Growth in donations to £1246 (2024: £676) more than compensating f(r the reduction in intcrcst eaming5 of £258. Expenditure: Operating expenses increased by £5,270, alth￿ in 2024 the Trt￿ had a￿ltion￿ costs UP￿ding the water supply, £10,529. With the additional cost of employin8 a relief caretaker maintenance laÈw costs were up £5,272. Boiler repairs £1,980 at the Old School Kitclm pr(wty. Reduction of £3,718 in utility c(Ksts. WETHERBY ST JAMES CHURCH CENfRE TRUST. MANAGING TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (continued) Non-recuring l Restricted F¥Dd As indicated alxtrve progress h&8 E*en made in moving towaTds a zero carbon business with spending of some £31,858 on the purch&8e and in￿lIatIOn of a solar pv system. PIR motion sensors, Reserves: The Tn￿S unrestricted fimds balance increased to £27.186 (2024: £24.548). Unrestricted designatrd fimds decrcasd to £44.426 (2024: £46,112) mainly covuing the coss of granl applications and repairs ￿ a flat roof.. The restricted Davld Ylxk Foundation fund for zzro Carb1￿ activities holds £4,316 (2024: £9,316}. Future Plan8: The Trust aims to ¢(mtinue genernting a swplus from nonnaj trading activities and to pursue its Net Zero car￿￿ aspirations. Increase in room hire ch8r8es from January. Since installation the PV system has supplied 34•/• of the electricity used by the Church Centre and Church Rooms and this will increase with the better weather and longer hours of day li8hL Relief caretskcr costs have had to ￿ covered over the past 3 months and this will continue at a lower Icvel inro 2026. Reserves polley: l. Tbe Requirement for Reaerve8: The WSJCCT needs reserves to cover. (i) Maintenance of the fabric, fitting4 fiXtU￿S and dec(ntions of the Tr￿￿,8 buildings that would fall outsidc th03e recurriti8 or r(Artine matters that would be funded from the annual maintenance budgeL (li) Foreseeable short and medium terni capitsl FYoje¢ts. (iii) Major 'one-off items of maintenance ￿ renewal which ¢an reasonably be expected in the longer tern) and which of a SI￿11ficant cost and scale, such that they requi￿ long terni financial pl8nnin& (iv) Thc risk of a setback in the income of the Trust such that it can maintain es%ntial operations for a period of time, pgrti¢ularly *aff remuneration. 2. R¢8erve knels: Speeific CoDsider*tioDa In considering the level of rc5ervcs the Mana￿8 Tn￿tee8 have considered: (i) Capital projects in prowess (li) Reasonably foreseeable capitsl wojects at the time of drnftin8 this policy (iii)Thc FM)s8ibility of renewals and alterations to tenaftt￿ prcm on c￿￿lUsion of the current lease (Av)The possibility of loss or reduction of incorne fr(xn trnant￿ wopety on ¢onclusion of the current (v) The day to day OF￿ating C£￿ for a 3 month period (vi) The expenditure recommended in the most recent survey of the Church R(M)ms and Church Centre undertaken by the app)inted E￿Ilding surveyor (vii) The projected ￿mU￿1 SUTplU￿dericjt for the 10 years 3. Rexrve kn¢1s: Impkty¢ntslio• The followin8 des1￿}ated reserves are theref(re held: WETHERBY ST JAMES CItURCH cE]￿lE TRUST, MANAGING TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (tontinued) (i) Old School Kitchen Fund (OSK) A sum of £25.(KK) was initially set &side in 2012 to fund all the following risks: (a) a period of vacancy at the conclusion of the current le (b) a rent free peri(xl on securing a new tenant Costs incurred durin8 the pcriod when this was untenanted and allocated costs since has reduced this reserrfe to £8.998. (li) iK•ng Terni Major M•l•tellaDce and Re•ewab This sinkin8 fund was estsblished to pyovide for long tern). but high cost fabric or rclatcd rniewals (for example roof renewal. healing system and resurfxin8 of car PRrks and roadways.). An amount of £5.000 per annum to be ryovided frcffn any annual opcrnting surplus of the Tn￿ after chaw'ng all other 0￿ing costs, to ￿lId this sinkin8 fund. Given the income and expenditure re￿Il f(Y 2025 the transfer has not E*en made to this fund which currently stands at £4.835. (111) FAbrle Fund A fund to provide for non.rKurrin8 itsms from the maintenance. rtnewal and r¢pair recommendations of the1&8t building survey. It excludes major projccts which will be dealt with thrw8h a Capitsl Projects Fund. It cxcludes Charges under recwring annual contracts and routine maintena￿¢ matters which are to be dealt with throu8h the repairs budget in the General Fund. An initial fi￿d of £25,(KKI w&8 established with replenishment plamied at £5000 per annum from any annual operating surplu5 of the T￿￿ after ¢hw8 all crther operatin8 costs. However, given the financial outnm) for 2025 the transfer h&s not been made to this fimd ￿lch currently stsnds at £1 0,592. (Iv) IApss of lueome Ruerve This reserye was estsblished ￿ cover for 3 months of opernting costs. excluding annual charges to replenish the Fabric and Long Term Major Maintenanc¢ and Renewals Fund which equates to £20.000. (v) Net Txro Carbon Fund Established to provide funding f(Y the work required to achieve the net z£ro ￿ aspirations of the tn￿eS for the TrusL £11,380 h&s been tratLsferred from the General Fund to this fim4 but has now been spent. ReJtri¢t¢d Fundx: (vi) DAvld York Foundation Established in 2024 for donations and grants received and Costs S￿lfICallY for the zero carbon activities of the CCT. Currently £4J16 is held in the Restricted David York FounqlatiOD Fund. (vii Wetherby St James PCC Used by the CCT to 5e8rcgate costs pmid on itha]f of Wctherby St James PCC and recLYd retmbursemenL This fund is self balancin& For full details of fund balances and movements there1￿ please refer to notes 13.1. WETHERBY ST JAMES CHURCH CEKfRE TRUST, MANAGING TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (eontinued) Administrative iDforniatio•: The wsjc￿ is a Charity e&ablished ffl 16th Janu8ry 21N19 in accor￿ with the then Charities Act 1993. Charity registration number 1133514. Registered address and principal office St James Church Centre Wetlthy. West Yorkshire LS22 6LP. Strueturey govern*nce and ￿￿•*ge￿¢￿t. Cu8todlan Tru8tee :_ iKedJ Diocesth Board of Finance The Managin8 Tn￿eeS of the WSJCCT are aFyointed by the Roll members of the ecclesiastical parish of Wetherby or sec(xthd by the WSJCCT. The powers of the managing tru&ees are.. i) To cooperate and exchange inforniation and advice with other charities li) To rdise excluding any pernianent taxable trading iii) To insure against publi¢ liabiliry iv) To make rules and re8uJations consistent with the s¢heme for the manwent of the charity v) To appoint staff (WI￿ must not be In￿te¢s) and pay reasothle remunerntio Managlng tru8tee8: Menthers who served ds Irxflees of Iyetherby &JanYs Chwch Centre Tru￿ dwing theye4r were.. The Revd Canon Matthew Peat Chairwson Emma Beddoe Vice Chairperson Je8n Heaton Vice Chairy￿rson Hilary Bailey Retired April 2025 David Bewell Derek Brown Lorna Earle Lesley Goodall Alan Grimes Elatne Hainsw(*th Robert Haskins Toni Hibbert Angela Jenkins Stephanie Kemp Val Lumsden Gina Metcalfe David Siartup Neil Stobert Sue Taylor Hugh Tumer Kathrym Wenn Geoff Williams Retired April 2025 Retired April 2025 Secretary Retired 26 October 2025 Retired April 2025 C(Tropted members: Mari1￿ Smith Nat We& Wethcrby is the main bonkcr to the TrusL WETHERBY ST JAMES CHURCH CENTRE TRUST, MANAGING TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 (eontinued) Use of income: Income is applied first to pay the costs of adrninisiering the charxty and its proFty. Remaining income is applied to fiwthcring the objectives of the charity. Sjnall charl11￿ speeial provioion$: i) The report of the man8￿g Trustees of the WJSCCT has ixen pw)ared in accordance with The Charities Act 2011 and applicable to Charities (Accounts and Rep)rts) Regulations. li) The Managin8 T￿￿ of the wjsccr c(￿sider that an audit is not required for this ye8r under section 14412) of the Charities Aci 2011 (the 2011 Act) 8nd that an independent examination is needed. iii) The Mana8in8 Trustees of the wsjccr acknowledge their resp)￿bIlItieS for complying with the requirements of section 130 of the Charities Act 2011 in rw to accounting records and the preparatson of accounts. This rel￿ was approved by the Manawg Tnwees on 24 March 2026 and Si￿ed on their behalf by: PJ. The Revd can(￿ M Peat- Chairperson H D Turner. ChwrFrn of Finance Commtttee WETHERBY ST JAMES CHURCH cE￿E TRUST FOR THE YEAR ENDED 31 DECEMBER 2025 Annty¥l *eeo¥nts for th¢ ptriod l JAnUgry 2025 to 31 De¢ember 2025 •1:It('iiic lil ill. liii:IllL i.ll :ic f li iliL DexrlMlo4 by Z U•r¢•trktrd D*mAtr41 l*eo•bt Total th e*it80ry yur £.p Tot•1 IA•t year Lp Lp Lp l*comt And retdpts of Trndin8 aciiviiies Don￿10￿4 grants and le8Xi Investmw 65.691.38 1,246.69 2.￿3.03 65.691.38 28,441.50 2.603.03 61,485.99 10.041.97 2,861.94 27.194.81 69J41.1• 27.194AI 9&73&91 74J89.91 ExpeThdlthre on: Utilili¢8 15218.96 33.927.62 17.645.96 15218.96 34,222.62 17,646.96 19.013.21 25.864.40 16.693.49 Mainten8nc¢ 295.IXI Administratton Donations (Mer 1.835.25 31.858.75 33,694.￿) 13,(MJ9.40 6&792.$4 2,13025 31 J59.75 100.782.54 74J80.S• Net Ineolwlleipemdlt•￿) Transfer bet¥%ren furMls- In 174U6 ,13025) 444.03 14W.94 14W6.63) 414.03 (190A) 2.880.00 12,880.(M)) Transfer fimds. (hrt Cxher reCo￿lS￿l gaiml(lo&w) Gain￿{10&￿¢￿) on revalU￿10n of r￿ed assets (11022) (333.811 (444.03) Other gain￿[10￿9> qi•22) I49￿75} {4W&63) (190. Totsl fimds foNud 13 24.548.(V) 46.112.94 9,315.55 4Jl&WJ 79.976.58 75,929.95 80.167.18 79.976.58 TO￿ f••th un4ed fornrd 13 27.186.43 44N2&72 The notes (sn pages 10 to 19 fonn pHrt of this accounL WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2025 114114111 L L. .% IIL'L't Total this y¢ar Total IASt year Fixed assets: Tangible a&%ets 3,651.60 3.651.60 4.826.28 4026.28 Current assets: Stocks Debtors Cash at bank and on hand 4.731.92 72,395.74 77.127.66 8.443.17 81,869.67 90J12.84 Tolal ¢4rrertl 4svts Liabilities: Creditors.. amounts fallin8 due within one ycar io 4,849.31 15,162.54 Nd ¢wrenl assets or liabilities 7227&35 75,150.30 ToAIl ￿ets less cwren1114bililw 12 75929.95 79,97&58 Creditors: amounts falling due after more than (me year Provisions for liabilities and chAr8es Tolal nel or11obUllles 12 75.929.95 79,976.58 The funds of the Charity: Unrestricted funds- Non-desi8nated Unrestricted fund8- tksi8nated 13 13 27,186.43 44,426.72 24,548.09 46,112.94 Totsl unrestrlcledf4nd$ 13 13 71ffj13.15 4,316.80 70ffj61.03 9,315.55 R￿trIcted fimds Endowment funds Totsl chorityf4nd$ 13 75.929.95 79.976.58 Approved by the TnL8tees on 24 March 2026 The Revd Canon M Peat- chaIrpeT￿ of TnL8tees WETHERBY ST JAMLS CHURCH CENniE TRUST FOR THE YEAR ENDED 31 DECEMBER 2025 'L'Lliiiii (' Table C.1 St*t¢ment of e*sh I1(￿8 Prior year fuDds Total funds Note Cash Ilows from operntimg •eliviiles: Net eayh provlded by (used l•) oper*llMg *ctivitie8 (12.07& 4,145.n (Table C.2) Cash Ilows from illvestme•t #etivitiu: Dividends, interest and rents from inveslments 2,603.03 2,861.94 Note 3 Purchase of pro￿, plant and equipment (5,609.21) Note 8 Net CA8h provlded by In) InvMtmell¢ #ctMtle8 2,603.03 (2.747.27) Cuh flows from fln*nelng aetfvitles: Change in cgsb and caqb eq•fv*lents In the reporting period (9,473.93) lJ98.45 Cash A•d equivalents at the begl•*lng of th¢ r¢portlD8 ptrKrfI 81,869.67 80,471.22 (T&ble C.3) C￿h %id cash equivalemts at the end of the reporting perlod 72a￿74 81W.67 IT&ble C.3) WETHERBY ST JAMES CHURCH CENlliE TRusr FOR THE YEAR ENDED 31 DECEMBER 2025 iLLtiiiii (' Iliiiil.) Recon¢ili4tioD of net IN￿me/(eXPendItsr¢) to net egsh flow to net flow fro Table Ca opernting #etivilies Prior year fpnds Tot*1 funds Note Net ineomel(eIpeDditDre) for the reportlnz period (as per the ststement of finaueial activities) {4.046.63) (19).60) SOFA Adjustments for DeFreciation chuge 1,174.68 782.93 Note 8.2 Dividenits, interest and rents from inveslments (1603.03) (2.861.94) Note 3 (Increaseydecrease in debtors 3.711.25 (2.855.75) Note 9 Increase/(deC￿aSe) in creditors (IOJ13.23) 9.271.08 Note 10 Net provided by (u*d Sn) optrxtimg actiylties (1207&96) 4,145.72 Table CJ Analysii of cuh and CAsk equivalemts Prlor year fuDd$ Total fDndJ Note C8sh in hand 72J95.74 81.869.67 Notell Total easb *Bd eqllfvalents 72J95.74 SIW￿7 WETHERBY ST JAMES CItURCH CEIYTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2025 io- ii'Ltiiiii l) Note l. of pr¢p4rAIio Basis of accounting a. the Statement of Rccommcndcd Prartice: A¢¢ounting and Reporting by Charities preparing their accounts in ac¢ordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 b. the Financial Reporting Stsndard applicable in the Uni*d Kin8dorn and Republic of Ireland (FRS 102) and with the Charities Act 2011. There has been no changc to accounting policies {vaiuation nJes and mcthods of accountin8). IJ ChAngeJ to prevlous •ccollnts No changes have been made to accounts for previous years. Note 2. Aeeountlng poliele4: INCOME AND ENDoWME￿S. Reeo8nltlon of Ineoml•g These are included in the Statement of Fina￿]81 Activities (SOFA) when: r¢sourtts the charity becomes entiticd to the resourc the trustees are virtually ¢¢￿1n they will receive the resources; and the monetary va]u¢ be measured with wfficient reliability. Incoming resourcu wltb Where incomin8 resources have related cxpcnditurc (as with fundraising relat￿ ¢xp¢Dditur¢ or c(mtract income) the incomin8 resoUr￿S ar￿ related expenditure are ed ￿ in the SOFA. Grants and donations are only included in the SOFA when the charity has Grnttts #nd don*tio•x T*x reelain￿ oa doDAtlous Incoming resourres from tax reclaims are included in the SOFA at the And gifts same time &8 the 8ift to which they relate. Cotttr8etuxl ineome and This is only includcd in the SOFA once the related or services have performaDce related bcen dcliver¢d. Investment income Investmeat gains *Dd This is included in the accounts when receivable. This includes any gain (r loss on the sale of investments and any gain or l(Iss resultin8 from revaluing investments to rna￿t value at the end of the WETHERBY ST JAMLS CHURCH CENfRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2025 •L'ili()ii l) EXPENDITURE AND LIABILTTIES: Liability reui%Dition Liabilities arc recwised as soon as there is a legal or consin￿Ve obligatson committin8 the charity to pay out re8our¢e Where the charity gives a grant with conditions for its pajinent being a specific Icvel of seryi¢e ty ouw to be Fffovlde￿ s￿h grants are only recognised in the SOFA once the recipient of the grant has provided the spEcified service or outy)ui. These are onty reco￿lsed in the accounts when a commiunent been made and there are no conditions to i* met retstin8 to the grant which remain in the control of the charity. Grants with perfonmnte conditio Grants payabl¢ without perfonn•Dee eoDditioD8 ASSETS T*o%iblt fiied for UAe by Thuc are capitslised if they can be used for more than one year, and Cost charity at1¢&8t £l,IXK). They are valued at cost or a reasonable value on receipt. Inve8tments Invcstsnents quthl on • rewised stock exchange are valued at mthet value at the year end. Crther xnvesknent assets are included at trustees, WETHERBY ST JAMLS CHURCH CENTRE TRusr FOR THE YEAR ENDED 31 DECEMBER 2025 12- Note 3 An#￿18 of itheojn¢ #md r¢e¢ipt of endowment Unrestricted U•rtJtri¢t¢d Design•ted Rejtricted Total Old Sch￿1 Kitchen rent Church Centrc and Chutcb RIKX Car Park Parish Office Other trading 18.510.08 45,536.30 1.500.00 100. 45.(K) 18.510.08 45,536.30 1,500.(X) 100.00 45.(Ki Trading activiti 65,691J8 65,691J8 Donatlonj & L¢ga¢it8 Donations 1246.69 764.81 26,430.00 2.011.50 26,430.00 Gift Aid recovered TO￿ donalions ondlezaclcs 1246.69 27.194Jl 2&441.50 Investmepts Interest 2,603.03 2,603.03 Tol41 inverfmemts 4ndiAleresl 1603.03 2M13.03 Other lJeom¢ Tol41 olher In¢0• Tothl incon 69J41.10 27.19UI 9473&91 14st Yegr Old School Kitchen rent Trading Church Centre and Church R(Mxns etfvltles Car Park Parish Office 18.663.14 41,222.85 1,500.00 100. 18,063.14 41,222.85 1,500.IJ) l(M).¢J) 61885.99 61,485.99 Dongtionj Donations Dd legacies Grants 676.97 9,365.00 10,041.97 Totaldonalions dmdlegacles 676.97 9J65.00 JO,041. Investments Interest 2,861.94 2.861.94 Tolal thveslments ar4dlnleres¢ U61.94 2161.94 Other IDCOD Totdlineon 6S024. 9J65.(Kl 7£389.90 WETHERBY ST JAM￿ CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2025 13- Note 4 Anatysii of expenditure Tkis year Unrestricted Unrestrirt￿ D￿Trated Restiicted Total Electricity 3.497.93 5,907.04 2,026.31 3.787.68 3.497.93 5,907.04 2,026.31 3.787.68 Utililie8 Water Tolal 4illilies 15J18.96 15318.96 Repairs and replacements Cleaning including materials maintCDan¢c Costs (labour) 4280.75 4.698.90 295.(K) 4,575.75 4,698. Malnt¢DAnLY 24,947.97 24,947.97 Totslnwinlen4n¢e 33927.62 295.(Kl 34322.62 Office costs {labour) Office Costs {other) tkpreciation Admlnlstrallon Le881 and professional 11.960.33 2.416.74 1.174.68 11.960.33 2.416.99 1,174.68 0.25 375.00 244.43 1,474.78 375.(K) 244.43 1.475.53 Health and safety Miscellaneous 0.75 17ffj45.96 17ffj46.96 Gr*nts #nd Donatlona Other (Zero Carbon Fmje¢¢) 1.835.25 31,859 33.694.(K) 183525 310A75 33ffj94.(MJ 6479234 L13025 310YJ.75 100.782.54 WETHERBY ST JAMLS CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2025 14- iL'Llii)n l) i)tL'.% ti) Ilic, dlLiiiiiII Note 4 AuatyJi5 of ¢iptDditure Last year Unrestricted Unrtstricted D¢sigDat¢d Rejtrieted Total Electricity 5252.70 9.235.30 663.25 3,861.96 5.252.70 9,235.30 663.25 3.861.96 Utilitiej Wat¢r To1414lililies 1901321 19,013.21 Repairs and replacements Cleaning includin8 materials maintenance costs (labour) 1,479.46 4,709.67 1.479.46 4,709.67 MAlnten*nce 19.675.27 19.675.27 TOATI mqintenance 25J64.4Q 25J64.40 Office costs (labour) Office costs (other) Adm6•lJtrallon tkpreciation Legal and professional Health and safety Miscellaneous 12,198.09 3.399.68 782.93 12,198.09 3,449.13 782.93 49.45 263.34 263.34 Tolal ddnuAislr41ion 16ffj44.04 49.45 16,693.49 Grgnts And Donations Wetherby St James PCC Other 10,529 2.480 13.(K19 Tolalgranty don￿lon$ •ndother IOJ29 13,009 n051.05 49.45 74J80JO WETHERBY ST JAMLS CHURCH CE1￿ TRUST FOR THE YEAR ENDED 31 DECEMBER 2025 15 Note S D¢t*ib of e¢rt*ix items of expendithre Trustees expenses: This yur LA)Jt yur None Fees for examinalloll of the *ccoufjts: Independent examinees fees for reFM)rting on the accounts 375.(X) None Other fees Paid to the Inde￿dent examiner None None Note 6 Paid employeej Staff eo8ts: This year Last year * Gross wages, salarics and bcncfits in kind Pension cos • The Wetherby St James Church Centrc Trust shares the salary costs of the Parish Administrator, A&sistant Athninistrator and Churchlchurch Centre Caretaker who are employed by The Pa￿￿h1o1 Church Council Of The Ecclesiastical Parish Of Wetherby With Linton. Those costs are not included in the 8t¥)ve. Avernge Dumber of ful￿tIMe equivalent employees In the yur: This yeAr Dumber last yur aumber *The parts of the charity in which employees work * The full time equivalent time of the Caretaker (0.75) and Parish AdmInistrn￿ (0.44) is not included in the aLx)ve as they are poid by Wetherby St James PCC. D¢fin¢d ¢ontribution pension ￿￿eMe The charity did not have in place a defined cThrtribution scheme during the year. The WSJCCT has no entided workers under the tern)s of Aukn Enrolment and no worker b&s chosen to opt i WETHERBY ST JAMES CHURCH CENlliE TRusr FOR THE YEAR ENDED 31 DECEMBER 2025 16- Note 7 Gr*nts m•de and re¢eived Total value of grants made: of 1ttjtilut￿￿I Total Amount of 8rnDts paid Related Party Transactions The Trustees of WSJCCT are also PCC members of Wetherby St James Churth. The WSJCCT provtdes donations and fundin8 to the Church in accord￿ with its objecL Related PRrty tra￿tionS are made on tern￿ equivalcnt to those that ￿¢v811 in arnis length Certain salary and other costs are Incurred by St James PCC on behalf of the charity And recharged at cost (see note 6.1). Anaty8i8 of government 8r*•ts reeefv¢d 7J Thls year Grants Anatysis of other grants re¢efved This y￿r Bencfact Trust Supply ond instsllation of solar pv system 1.750.00 Garfield Westw TnLSt Supply and inthllation of solar pv sy51em 5,(MlO.00 Natlonal Lottery Supply and installation of 501ar pv system and water hcatU3 Ctc 19,680.(KI 24430 WETHERBY ST JAMES CHURCH CENfRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2025 17 ('(lj{)ii l) Note 8 T*ngibk fry¢d amets &1 Co8t or v*luation: Payments on *ccouDt #Dd ets under construetlon *Freehold l*nd & bulldinp Fiitsrea and fittlngj Other equlpment equipment Totsl Balance blfwd Additions Revaluations Disposals Transfers Balance Carried foryvard 33,498.17 3.805.50 37,303.67 3389&17 3W5SO 37J0&67 &2 Accumulated depreciatio• alld imPairn¢Dt provi8ion8: Ba818 R*te SL 20•/0 SL 25•A SL 25•/0 Balance blfwd tkpreciation charge for year tmpairn)ent provisions Revaluations Disposals Transfers Balance carried fonv8rd 29.551.89 1925.50 32,477.39 910.68 264.00 1,174.68 3086237 3,189JO 33ffj52.07 Nel book value: Brought forward Carried fonvard 394628 3,035.60 4826.28 3,651.60 616. &4 Rev*lu*tion: No fixed &8sets have bea) revalued during the ye￿. The properties kno￿ as the Church Centre, Church Room and Old School Kitchen are vested in the t£¢ds Dioc¢san Board Of Finan¢¢. fomierly The West Yorkshire & The Dales Diocesan Board of Finance (the Custodian Trustee) by a Scheme of 5th March 1943 (as affect¢d by the provisions of the Charities Acl 1960). WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2025 18- Note 9 D¢btorJ athd pr¢p•yments Anatysis of debtors Amou•ts f4lliDg due within Amounts falling due #fter ODe yegr ore than one year This ye*r L*si year This y￿r last year Trade debtors Amounts due from subsidiary and associated undertakings 1,431.48 849.1)0 Prcpayments and ac¢n￿d income 3,3(K1.44 7,594.17 Tolal 731.92 17 Not¢ 10 Credltord And artrn* Amo••ts f*lllDg dll¢ within Amounts f*lllng due after on¢ y¢gr more than one year Th18 year Lasi year Thli year ia8t ye An*lys18 of eredlto Loans and overdrafts Trade creditors Amounts due to subsidiary 2,148.53 .618.50 242.59 9,960.95 Other creditors Accrued and deferred inc(me 2.458.19 3.583.09 rotsl 4%9Jl 15,162J4 102 Seeurfty over ￿lets one Note 11 C*th *t *Dd l• hand Thfis ye4r last y￿r Short tem) deN)sits Cash at bank and on hand 65.703.07 6,389.86 302.81 71.137.77 10.255.00 476.90 72,395.74 81.869.67 WETHERBY ST JAMES CHURCH CENfRE TRU FOR THE YEAR ENDED 31 DECEMBER 2025 19- ii'Lti IIIL, ;ILLI)111)I Not¢ 12 ADaty8i8 of net between frd•d8 Deugnated UDrtstricte UDreJtrkted Restrieted fuads funds Tot*1 Fixed assets tnvestsnents Net Cutrent assets 3.651.60 3.651.60 23,534.83 44,426.72 4.316.80 72,278.35 To¢o1 nel qssets 27.18&43 4V26.n 4JifA80 7592995 Note 13 U•rtStr5¢I￿ ••d Duip•ied fund# Mov¢me*t l• m•jor fu•ds F•nd b41aneM lmeome brought recelpts of Galns and forw*rd endowm¢mt Expendlt•re Tr*tt8fen Iou £p £p Fund bAlances e*rried forward Fund ll*mes General Designa¢ed Fun$￿¢S) GainyJ{los¥esl on revaluation of (2,880.(M)) Other ￿1￿51(10￿8) 19J•&15) 9JlS3S 119ts0 11211199 Re(rncilixtTh of hmd¥: Tothl fut￿ br(￿ght fo￿￿0 Total fvDds ¢•rrkd forw•rd 13 34,434.24 24W09 45.712.94 44112.94 80.167.18 92.980.08 13 9JlSJ5 79.97 ,167.18 Th¢ notes on pages 10 to 19 fiKm pfjrt of this a¢¢iMrt WETHERBY ST JAMLS CHURCH CENniE TRUST FOR THE YEAR ENDED 31 DECEMBER 21125 21 . INDEPENDENT EXAMINER'S REPORT TO THE MANAGINGTRUSTEES OF WETHERBY ST JAMES CHURCH CENfRE TRUST I reprt on the accounts for the year ended 31 st Deccmber 2025 which are set out ￿ pages 6 to 19. Respe¢live rtJp)nsibllitles of the Trustees #nd ￿depend¢llt E￿MIner The charitys trustccs consider that an audit is not requiffd for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an inde￿ndent examination is needed. It 1$ my responsibility to examine the ￿COUnts under section 145 of the 2011 A¢L O follow the procedures laid down in the General Dirccti(ms given by the Charity Commissioners section 145(5Xb) of the 2011 ACL and st8* whether particul8r matters have come to my attention. Basi8 of Independent Eiaminer'j Statemeat My examination urried out in a¢cordan¢e with the General Directions given by the Charity Commission. An examination includes a review of the aco)unting kem by the charity and a comparison of the accounts pre8¢nted with th0￿ rec(ffds. It a180 includes ¢￿￿identi¢M of any unwual items or disclosures in the accounty and seeking explanations from the mano8em¢nt ¢ommittee concerning any such matters. consequendy I do not express an aiidii opinion on the accou￿. Independent Ei•mln¢r'i Ststsment tn connection with my examinatio￿ no matters have c(vne to my attention which give rne re8sothle cause to believe that in any Materi￿ respe¢t the requirements to keep accounting records in 8¢¢ordance with s.130 of the 2011 ACL or to pr¢pfj￿ accounts which accord with these ac¢ountin8 rec(rds have not been mcl or to whic14 in my Opinio￿ attention should be drawn in order to enable a proper underst8ndin8 of the accounts to iK reached. Cutler & Co Chartered Certified Accountants Br(K)k HO￿e, Church IAne, Garf0￿ LS25 IHB Date: I l March 2026