Registered Charity no. 1133696
The Parochial Church Council of the Ecclesiastical Parish of St George with St Martin, Poynton, Chester
Trustees' Annual Report and Accounts
Year Ended 31 December 2025
St George's Church Poynton
Year Ended 31 December 2025
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees' Annual Report | 4 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Statement of Financial Position | 11 |
| Notes to the Financial Statements | 12 |
St George's Church Poynton
Year Ended 31 December 2025
Legal and Administrative Information
Reference
The Charity is called “The Parochial Church Council of the Ecclesiastical Parish of St George with St Martin, Poynton, Chester”. The Parochial Church Council is known as the PCC for short. Other names which are used for the charity are "St George's Church", " St Martin's Church" or "Poynton Parish Church". The Church is registered with the Charity Commission for England and Wales and was registered on 22 January 2010. Before this, the church was excepted from registration.
Registered Charity Number
1133696
Registered Office
Poynton Parish Church Fountain Close Poynton Stockport Cheshire SK12 1NH
Website
poyntonparishchurch.org
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St George's Church Poynton
Year Ended 31 December 2025
Legal and Administrative Information
Parochial Church Council (PCC) Members and Trustees
Members of the PCC are either ex officio or elected at the Annual Parochial Church Meeting (APCM) or co-oped in accordance with the Church Representation Rules. From the last APCM the following served as members of the PCC.
| Date | Date | ||
|---|---|---|---|
| Member | Appointed | Resigned | |
| Rev Matthew Swires-Hennessy | Chair | 25/10/2020 | |
| Michael Gregory Foster | 11/05/2025 | ||
| Shelley Susan Huggett | 11/05/2025 | ||
| Stephen Charles Whitaker | 11/05/2025 | ||
| Rhys Loan Williams | Deanery Synod | 11/05/2025 | |
| Alan John Aldridge | 12/05/2024 | ||
| Debbie Jane Holt | 12/05/2024 | ||
| Andrew Christopher Holden | 14/05/2023 | ||
| Margaret Ruth Arthur | 15/05/2022 | ||
| Gillian Audrey Golding | Deanery Synod | 15/05/2022 | |
| Rev Christine Judith Buckley | |||
| Peter John Walker | |||
| Leslie Hutchinson | Deanery Synod | ||
| Helen Irene Kershaw | Deanery Synod | ||
| Joyce Corlett | |||
| Valerie Vibrans | |||
| Hannah Brackenbury | Deanery Synod | ||
| David McClelland | |||
| Valerie Gail Parry | |||
| Vivienne Metcalfe | 11/05/2025 | ||
| Stephen John Brain | 11/05/2025 | ||
| Elisabeth Bowles | 11/05/2025 | ||
| David Myers | 11/05/2025 | ||
| Linda Bell | 11/05/2025 |
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St George's Church Poynton
Year Ended 31 December 2025
Legal and Administrative Information
Primary Bankers
Independent Examiner:
NatWest 10 Great Underbank Stockport SK1 1LL Nigel Wyatt BSc FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF
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St George's Church Poynton
Year Ended 31 December 2025
Trustees' Annual Report
Public Benefit Statement
In setting our objectives and planning our activities our trustees have given consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the Christian faith through the provision of worship and teaching services and the relief of sickness, financial hardship and promoting good health. This has been achieved by the provision of funds and services.
Organisational Structure; Recruitment, Appointment and Induction of New Trustees
St George's Church Poynton (PCC) is a charity registered with the Charity Commission (registration number 1133696). The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council powers.
The method of appointment of PCC members is set out in the Church Representation Rules. The membership of the PCC consists of the incumbent (our vicar), churchwardens and members elected by those members of the congregation who are on the electoral roll of the church and those who are coopted. All those who attend our services and are members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
Financial Review
By the grace of God, the vibrancy of our parish continues to increase. It is now a regular feature of Sunday worship to encounter new names and new faces and, in that same joyful spirit, our finances likewise reflect growth and positive change.
Operationally, our income from lettings remains very healthy and we are delighted to see that our facilities continue to be used to full capacity by a wide variety of groups, both religious and secular, as well as private hirers.
We have been glad to welcome a large number of newcomers to our church over the last 18-24 months. As a consequence, there has been a notable upward trend in regular giving in both 2024 and 2025, thanks both to our new donors and the increased generosity of our existing donors. We appreciate all donations, in all forms and of all sizes. Generally speaking, donations and Gift Aid make up over 70% of our income; without such generosity, our continued fellowship and worship would not be possible.
We continue to meet all statutory and moral financial obligations including our full Diocesan Parish Share, which is rated at 1.15 time the standard value. We also take pride in doing all things well, including paying suppliers fairly and promptly; I would like to take this opportunity to thank all members of our voluntary finance team who work eagerly, diligently and effectively behind the scenes to make this happen.
Our ordinary income and expenditure are broadly in balance and we enjoy discretion in the way that the budget is put together each year.
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St George's Church Poynton
Year Ended 31 December 2025
Trustees' Annual Report
Financial Review cont.
The PCC continues to exercise careful stewardship over expenditure. As ever, our principal costs remain staffing, parish share, utilities, insurance, and the ongoing care of our buildings. While we have not been immune to wider inflationary pressures - particularly in energy and insurance costs - these have been managed through prudent budgeting and active cost control.
I am pleased to report that, at around 5% (or perhaps 10% if we apportion relevant staffing costs), our office and administrative costs are remarkably low compared to much of the broader UK charitable sector and we achieve high levels of governance and administrative effectiveness all the same.
Having a balanced budget means that only capital projects and major repairs give us cause to draw on our reserves. Indeed, we are fortunate as a church to have plentiful reserves which have continued to grow during 2025. The PCC is continuing a prayerful process of reflection, analysis and planning as to how we can best invest those reserves and identify good uses for them. We would be grateful for your continued prayers.
A substantial portion of our reserves have been earmarked for the “ToNIC” project, comprising a proposed extension to the church building to provide toilet and kitchenette facilities. Whilst the latest position on this project can be summarised in exactly the same 19 words as I wrote in 2024 (that is: the PCC continues to work through the statutory approval processes and this is likewise a welcome topic for prayer), substantial progress has been made during the course of 2025 and we are very grateful to all those who have done a great deal of unseen hard work.
Above all, we give thanks that our financial stability enables us to focus on our core calling: worship, discipleship, and service to the community. I invite everybody reading this to join me in prayer as we look ahead to 2026: my prayer is that we might use our resources well to support both the spiritual growth of our congregation within the church walls and our witness beyond them.
The fund balances at the year-end were as follows:
| Unrestricted Funds Restricted Funds Total |
2025 2024 £ £ 1,254,272 1,239,512 867,566 801,448 2,121,838 2,040,960 |
|---|---|
Going Concern
The Trustees are satisfied that the Charity is a going concern and do not know of any uncertainties regarding the organisation's ability to continue operating as a going concern.
5
St George's Church Poynton
Year Ended 31 December 2025
Trustees' Annual Report
Reserves Policy
The Church held £1,254,272 in unrestricted funds at the end of December 2025. These figures included the general unrestricted, asset-specific and designated funds. The free reserves held by the church at the end of the year were £120,558. It is the council's intention to hold unrestricted free reserves of between 3 and 6 months of operating costs (£76,000 - £152,000) as operational reserves and designated funds as strategic reserves. Where unrestricted funds are held over this amount the PCC will review the financial position of the charity and evaluate where surplus funds are best spent and invested. The church's investments are held in a restricted special reserves fund and are not included in the reserves figures above.
Objectives and Activities
Promoting the whole mission of the church, regular public worship is open to all. Pastoral work including visiting the sick and bereaved. Teaching the Christian faith through sermons, courses, and small groups for adults, young people and children. Taking of religious assemblies in local schools and provision of other youth and children’s activities. Supporting the community, particularly at times such as Remembrance Day and the life of the civil parish through the Civic Service. Supporting, prayerfully and financially, mission partners within the UK and overseas.
Achievement and Performance
The PCC of the ecclesiastical parish of St George with St Martin, Poynton, has the responsibility of co-operating with the Incumbent, in promoting within the ecclesiastical parish the whole mission of the Church - pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the St George’s and St Martin’s campuses and associated properties.
The vision statement of the church is:
“Becoming a growing all-age community of faith, hope and love.”
Much work has been undertaken under the three strands this year, with clergy, staff and many volunteers serving with energy and creativity.
Faith
As well as regular preaching and teaching throughout the year, the Being Human course (Bible Society) was held in Lent.
As the year began we completed our series in Luke’s gospel. In talks and home group studies we spent time considering the books of Proverbs, 1 Thessalonians, and Daniel. In the season of Advent we deliberately focussed on the second coming of Christ, with Bible readings from the books of Isaiah and Matthew.
We were pleased to host musicians from Resound Worship in March, as part of their tour which shared songs from the album Downcast Souls, Expectant Hearts.
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St George's Church Poynton
Year Ended 31 December 2025
Trustees' Annual Report
Just over seventy of the church family attended a weekend away in July, where we looked at the theme of ‘Whole Life Worship’ as well as spending time sharing life together.
We continued to hold ‘Prayer Central’ events, a new style of prayer meeting gathering people together from across the congregations to pray for some of our mission partners, the work of the church and issues in the wider world. These events have been at various times, and provide a key opportunity for people across the church to pray together.
Hope
Throughout a normal week there are moments when our wider local community are welcomed to church events and groups – these can, in appropriate ways, include opportunities for space to think about Christian faith.
We ran a Christianity Explored course early in the year, and later a Baptism and Confirmation Preparation Day. The baptism pool was used at Easter and in September, and seven people were confirmed in a service at St George’s with Bishop Sam in October.
Numbers attending our special Christmas services remained strong, including seeing over 1000 across three ‘Family Carols’ services on Christmas Eve afternoon and a 50% increase in attendance at Candlelight Carols from the previous year.
Love
There are continued opportunities to care for those in need, both within the congregation and in the wider community. The Pastoral Visiting Team have been able to visit many of those who are now unable to attend services in person – at home and in local care homes.
The parish has supported local and international charities in the year: particularly local charities working with education and homelessness and international charities involved in supporting churches and communities, with a growing connection with partners in Argentina, West Africa and the Democratic Republic of Congo.
Plans for the Future
Our future plans are guided by our concern to be a growing church of all ages, developing in faith, hope and love.
2026 sees opportunities in each of these areas, including running the Prayer Course in February/March, offering baptisms, a variety of men’s and women’s events, and continued service of those who are bereaved, lonely or ill.
We continue to work on plans to improve the facilities at St George's church, including renewing the lighting (installation of LEDs), and the construction of toilets and a small servery to enable greater hospitality and welcome.
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St George's Church Poynton
Year Ended 31 December 2025
Trustees' Annual Report
Responsibilities of Trustees under Charity Law
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
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Select suitable accounting policies and apply them consistently.
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Observe the methods and principles in the Charities SORP.
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Make judgements and estimates that are reasonable and prudent.
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State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees
Peter Walker
Name of Trustee:
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Signed on Behalf of the Trustees:
─────────────────────────────────────────────────── 23/04/2026
Date of Approval:
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St George's Church Poynton
Year Ended 31 December 2025
Independent Examiner's Report
I report to the trustees on my examination of the financial statements of St George's Church Poynton ('the charity') for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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 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.
Nigel Wyatt BSc FCA Date: Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
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St George's Church Poynton
Year Ended 31 December 2025
Statement of Financial Activities
| Statement of Financial Activities | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Note | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | 191,133 | 8,276 | 199,409 | 253,170 | |
| Charitable activities | 58,295 | - | 58,295 | 49,493 | |
| Activities for generating income | 50,653 | 2,729 | 53,382 | 53,346 | |
| Investment Income | 8,450 | 71 | 8,521 | 8,522 | |
| Other | 142 | - | 142 | 1,627 | |
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| Total Income | 2 | 308,673 | 11,076 | 319,749 | 366,158 |
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| Expenditure | |||||
| Expenditure on charitable activities | 3 | 293,913 | 9,718 | 303,631 | 287,269 |
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| Total Expenditure | 293,913 | 9,718 | 303,631 | 287,269 | |
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| Net Income / (Expenditure) Before Gains/ Losses) |
14,760 | 1,358 | 16,118 | 78,889 | |
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| Gain/(loss) on investment Portfolio |
8 | - | 64,760 | 64,760 | 69,583 |
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| Net Income / (Expenditure) | 14,760 | 66,118 | 80,878 | 148,472 | |
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| Net Income and Net Movement in Funds | |||||
| Total funds brought forward | 13 | 1,239,512 | 801,448 | 2,040,960 | 1,892,488 |
| Transfers | 13 | - | - | - | - |
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| Total Funds Carried Forward | 13 | 1,254,272 | 867,566 | 2,121,838 | 2,040,960 |
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All income and expenditure derive from continuing activities.
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St George's Church Poynton
Year Ended 31 December 2025
Statement of Financial Position
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed Assets | |||
| Investments | 8 | 835,888 | 771,128 |
| Tangible fixed assets | 9 | 1,032,836 | 1,027,812 |
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| 1,868,724 | 1,798,940 | ||
| Current Assets | |||
| Debtors | 10 | 13,972 | 48,561 |
| Cash at the bank and in hand | 262,385 | 207,074 | |
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| 276,357 | 255,635 | ||
| Creditors: amounts falling due within one year | 11 | 23,243 | 13,615 |
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| Net Current Assets | 253,114 | 242,020 | |
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| Total Assets Less Current Liabilities | 2,121,838 | 2,040,960 | |
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| Net Assets | 14 | 2,121,838 | 2,040,960 |
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| Funds of the Charity | |||
| Restricted funds | 13 | 867,566 | 801,448 |
| Unrestricted funds | 13 | ||
| Unrestricted general | 120,558 | 106,639 | |
| Designated funds | 113,214 | 112,373 | |
| Property reserve | 1,020,500 | 1,020,500 | |
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| 1,254,272 | 1,239,512 | ||
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| Total Charity Funds | 2,121,838 | 2,040,960 | |
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Trustees' Responsibilities
These financial statements were approved by the trustees and authorised for issue :
Peter Walker
Name of Trustee:
───────────────────────────────────────────────────
Signed on Behalf of the Trustees:
─────────────────────────────────────────────────── 23/04/2026
Date of Approval:
───────────────────────────────────────────────────
11
St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
- 1 Accounting Policies
Basis of Preparation
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Fund Accounting
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often known as a ‘special offering’ in the church.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Incoming Resources
All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.
• All voluntary income from members of the church are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.
• Grants, where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.
• Income from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).
• Donated services and facilities are included at the value to the charity where this can be quantified.
• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
• Volunteer time, the value of voluntary support for the work of the church is not included in the accounts but is described in the Trustees Annual Report.
• Investment Income is included in the accounts when receivable.
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St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
Resources Expended
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Governance Costs
Governance costs include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and the cost of any legal advice to trustees on governance or constitutional matters.
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Tangible Fixed Assets
All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over the estimated useful life of the asset.
Equipment 4 years straight-line Fixtures and Fittings 4 years straight-line
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Operating Leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
Taxation
The charity is exempt from tax on its charitable activities.
Critical Accounting Estimates and Areas of Judgement
In the view of the trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
Basic Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
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St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
| **2 ** | Analysis of Income | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds 2025 | ||
| £ | £ | £ | ||
| Donations and Legacies | ||||
| Donations | 157,173 | 6,993 | 164,166 | |
| Gift aid | 31,282 | 1,283 | 32,565 | |
| Donated goods and services | - | - | - | |
| Legacies | 2,403 | - | 2,403 | |
| Grants | 275 | - | 275 | |
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| 191,133 | 8,276 | 199,409 | ||
| Charitable Activities | ||||
| Funeral Fees | 7,814 | - | 7,814 | |
| Graveyard Fees | 11,023 | - | 11,023 | |
| Wedding Fees | 4,866 | - | 4,866 | |
| Other Activities | 25,742 | - | 25,742 | |
| Parish Weekend Away | 8,850 | - | 8,850 | |
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| 58,295 | - | 58,295 | ||
| Activities for Generating Income | ||||
| Lettings and room hire | 50,653 | - | 50,653 | |
| Events income | - | 2,729 | 2,729 | |
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| 50,653 | 2,729 | 53,382 | ||
| Investment Income | ||||
| Interest | 8,450 | 71 | 8,521 | |
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| 8,450 | 71 | 8,521 | ||
| Other | ||||
| Sales and commission | - | - | - | |
| Refreshments and other ad hoc income | 113 | - | 113 | |
| Insurance Claims & Compensation Received | 29 | - | 29 | |
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| 142 | - | 142 | ||
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| Total Income | 308,673 | 11,076 | 319,749 | |
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St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
| Analysis of Income (Continued) | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations and Legacies | |||
| Donations | 154,610 | 7,877 | 162,487 |
| Gift aid | 31,538 | 1,121 | 32,659 |
| Donated goods and services | - | - | - |
| Legacies | 58,024 | - | 58,024 |
| Grants | - | - | - |
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|
| 244,172 | 8,998 | 253,170 | |
| Charitable Activities | |||
| Funeral fees | 8,619 | - | 8,619 |
| Graveyard fees | 7,363 | - | 7,363 |
| Wedding fees | 3,241 | - | 3,241 |
| Other activities | 22,002 | - | 22,002 |
| Parish weekend away | 8,268 | - | 8,268 |
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|
| 49,493 | - | 49,493 | |
| Activities for Generating Income | |||
| Lettings and room hire | 50,859 | - | 50,859 |
| Events income | - | 2,487 | 2,487 |
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|
| 50,859 | 2,487 | 53,346 | |
| Investment Income | |||
| Interest | 8,466 | 56 | 8,522 |
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|
| 8,466 | 56 | 8,522 | |
| Other | |||
| Sales and Commission | - | - | - |
| Refreshments and other ad hoc income | 77 | 100 | 177 |
| Insurance Claim | 1,450 | - | 1,450 |
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| 1,527 | 100 | 1,627 | |
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| Total Income | 354,517 | 11,641 | 366,158 |
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St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
3 Expenditure on Charitable Activities by Fund Type
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| Funds | Funds | Funds 2025 | |
| £ | £ | £ | |
| Building renovation works and equipment | 7,296 | 3,577 | 10,873 |
| Church gifts and giving | 19,978 | 3,134 | 23,112 |
| Depreciation | 6,745 | - | 6,745 |
| Diocesan fees | 9,401 | - | 9,401 |
| Event costs | - | 2,171 | 2,171 |
| Fees and subscriptions | 1,235 | - | 1,235 |
| Ministry expenditure | 34,760 | 836 | 35,596 |
| Office and support costs | 15,034 | - | 15,034 |
| Other activities | 5,689 | - | 5,689 |
| Parish share | 84,996 | - | 84,996 |
| Property utilities, running costs and repairs | 40,837 | - | 40,837 |
| Staff and other expenses | 1,261 | - | 1,261 |
| Staff salaries | 66,681 | - | 66,681 |
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|
| 293,913 | 9,718 | 303,631 | |
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|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Building renovation works and equipment | 4,989 | - | 4,989 |
| Church gifts and giving | 19,439 | 2,282 | 21,721 |
| Depreciation | 7,242 | - | 7,242 |
| Diocesan fees | 8,321 | - | 8,321 |
| Event costs | - | 2,057 | 2,057 |
| Fees and subscriptions | 1,069 | - | 1,069 |
| Ministry expenditure | 27,837 | 905 | 28,742 |
| Office and support costs | 13,429 | - | 13,429 |
| Other activities | 4,919 | 40 | 4,959 |
| Parish share | 82,520 | - | 82,520 |
| Property utilities, running costs and repairs | 42,332 | - | 42,332 |
| Staff and other expenses | 10,073 | - | 10,073 |
| Staff salaries | 59,815 | - | 59,815 |
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| 281,985 | 5,284 | 287,269 | |
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Parish Share
St George's Church Poynton is a parish church of the Church of England in the Diocese of Chester. By means of Parish Share the Diocese helps with the funding of ministers, particularly parochial clergy, the work of various Diocesan bodies and the work of the Church of England as a whole. The Diocese is a community resourcing a common task, and not a charity trying to raise funds to meet a need. In 2025, the amount paid by the PCC under the parish share was £84,996 (2024: £82,520).
16
St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
4 Volunteers
The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustees' report for further details about volunteer contributions in the organisation.
5 Independent Examination Fees
Fees payable to the independent examiner for:
| Independent Examination Fees Fees payable to the independent examiner for: |
||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Independent examination and preparation of the financial statements |
1,758 | 1,699 |
6 Staff Costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 64,515 | 57,638 |
| Social security costs | - | - |
| Employer contributions to pension plans | 2,166 | 2,177 |
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|
| 66,681 | 59,815 | |
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The average head count of employees during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| Average Headcount | 4 | 4 |
The number of employees that received employee benefits of more than £60,000 during the year was as follows:
2025 2024 - - More than £60,000
Key Management Personnel
The charity considers its key management personnel to be the Vicar, Curate, Associate Minister and Churchwardens . The Common Fund of the Chester Diocese meets the stipend and other employment costs of the Vicar.
17
St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
7 Trustee Remuneration, Expenses and Donations
During the year 15 (2024: 9) trustees incurred out-of-pocket expenses totalling £8,659 (2024: £13,339) which were all incurred for the day-to-day running of the charity's activities. The types of expenditure include travel costs, ministry costs, equipment and other charitable activity expenditures.
During the year the total aggregated donations made to the charity by the trustees during the year was £35,094 (2024: £40,736).
8 Investments Held as Fixed Assets
Investment Portfolio
The restricted fund's investment portfolio is held with Brewin Dolphin. The fund is held for ecclesiastical purposes within the parish.
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Investment portfolio valuation | 835,888 | 771,128 |
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|
| 835,888 | 771,128 | |
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|
| 2025 | 2024 | |
| £ | £ | |
| Market value brought forward | 771,128 | 701,545 |
| Sales | - | - |
| Unrealised gain / (loss) | 64,760 | 69,583 |
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|
| Market value carried forward | 835,888 | 771,128 |
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18
St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
9 Tangible Fixed Assets
| Tangible Fixed Assets | |||
|---|---|---|---|
| Freehold | Equipment | ||
| Land and | & Fixtures | ||
| Buildings | and Fittings | Total | |
| £ | £ | £ | |
| Cost as at 1 January 2025 | 1,020,500 | 32,849 | 1,053,349 |
| Additions | - | 11,770 | 11,770 |
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|
| Cost as at 31 December 2025 | 1,020,500 | 44,619 | 1,065,119 |
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|
| Depreciation as at 1 January 2025 | - | 25,537 | 25,537 |
| Depreciation Charge | - | 6,746 | 6,746 |
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|
| Depreciation as at 31 December 2025 | - | 32,283 | 32,283 |
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|
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|
| Net Book Value as at 31 December 2025 | 1,020,500 | 12,336 | 1,032,836 |
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|
| Net Book Value as at 31 December 2024 | 1,020,500 | 7,312 | 1,027,812 |
The land and buildings held by the church is comprised of: St George's Church Hall St Martin's Church, Church Hall and Field 18 Ivy Road, Poynton
92 Barnaby Road, Poynton
These buildings and land are held at the original cost, but not depreciated as their useful life cannot be measured.
10 Debtors
| Debtors | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Trade Debtors | 6,190 | 8,306 |
| Accrued Income | 5,570 | 38,999 |
| Prepayments | 2,212 | 1,256 |
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|
| 13,972 | 48,561 | |
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19
St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
11 Creditors: amounts falling due within one year
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Accruals | 7,378 | 5,808 | |
| Trade Creditors | 4,925 | 6,807 | |
| Deferred Income | 10,940 | 1,000 | |
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||
| 23,243 | 13,615 | ||
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||
| **12 ** | Deferred Income | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Balance at the beginning of the reporting period | 1,000 | 22,098 | |
| Amount released to income | 800 | 21,598 | |
| Amount deferred in year | 10,740 | 500 | |
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||
| Balance at the end of the reporting period | 10,940 | 1,000 | |
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20
St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
13 Analysis of Charitable Funds
Unrestricted Funds
| Unrestricted Funds | ||||||
|---|---|---|---|---|---|---|
| 1 Jan 2025 | Income | Expenditure | Gains/Loses | Transfers | 31 Dec 2025 | |
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| General | 106,639 | 249,903 | (249,675) | - | 13,691 | 120,558 |
| Life events | - | 33,733 | (15,090) | - | (18,643) | - |
| Property reserve | 1,020,500 | - | - | - | - | 1,020,500 |
| Designated | ||||||
| Living well | 1,918 | 475 | (946) | - | - | 1,447 |
| Parish weekend | - | 8,850 | (8,850) | - | - | - |
| Projects and events | ||||||
| (ministry) | 1,399 | 15,712 | (19,352) | - | 4,952 | 2,711 |
| St Martin's all-purpose | 5,096 | - | - | - | - | 5,096 |
| Thanksgiving fund | 103,960 | - | - | - | - | 103,960 |
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|
| Total Unrestricted | 1,239,512 | 308,673 | (293,913) | - | - | 1,254,272 |
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|
| Restricted Funds | ||||||
| Argentina fund | 1,398 | 20 | - | - | - | 1,418 |
| Book of homilies | 605 | - | - | - | - | 605 |
| Church florists | 205 | 211 | (165) | - | - | 251 |
| Church hall fund | 11,624 | 859 | - | - | - | 12,483 |
| Development fund | 4,676 | 2,587 | (3,049) | - | - | 4,214 |
| Friends of St George's | 11,811 | 3,765 | (3,370) | - | - | 12,206 |
| Gifts | - | 3,634 | (3,134) | - | - | 500 |
| Special reserve | 771,129 | - | - | 64,760 | - | 835,889 |
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|
| Total | 801,448 | 11,076 | (9,718) | 64,760 | - | 867,566 |
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|
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|
| Total Funds | 2,040,960 | 319,749 | (303,631) | 64,760 | - | 2,121,838 |
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21
St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
Analysis of Charitable Funds Cont.
Unrestricted Funds
| 1 Jan 2024 | Income | ExpenditureGains/Losses | ExpenditureGains/Losses | Transfers | 31 Dec 2024 | |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| General | 32,071 | 304,429 | (244,813) | - | 14,952 | 106,639 |
| Life events | - | 26,751 | (13,240) | - | (13,511) | - |
| Property reserve | 1,020,500 | - | - | - | - | 1,020,500 |
| Designated | ||||||
| Living well | 2,018 | 595 | (695) | - | - | 1,918 |
| Parish weekend | - | 8,268 | (8,268) | - | - | - |
| Projects and events | ||||||
| (ministry) | 1,894 | 14,474 | (14,969) | - | - | 1,399 |
| St Martin's all-purpose | 5,096 | - | - | - | - | 5,096 |
| Thanksgiving fund | 103,960 | - | - | - | - | 103,960 |
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|
| Total Unrestricted | 1,165,539 | 354,517 | (281,985) | - | 1,441 | 1,239,512 |
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|
| Restricted Funds | ||||||
| Argentina fund | 1,926 | - | (528) | - | - | 1,398 |
| Book of homilies | 605 | - | - | - | - | 605 |
| Church florists | - | 100 | (195) | - | 300 | 205 |
| Church hall fund | 10,817 | 807 | - | - | - | 11,624 |
| Development fund | 2,105 | 2,571 | - | - | - | 4,676 |
| Friends of St George's | 9,910 | 4,140 | (2,239) | - | - | 11,811 |
| Gifts | - | 4,023 | (2,282) | - | (1,741) | - |
| Men's events | 40 | - | (40) | - | - | - |
| Special reserve | 701,546 | - | - | 69,583 | - | 771,129 |
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|
| Total | 726,949 | 11,641 | (5,284) | 69,583 | (1,441) | 801,448 |
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|
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|
| Total Funds | 1,892,488 | 366,158 | (287,269) | 69,583 | - | 2,040,960 |
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Fund Transfers 2024
Gifts
A restricted gift was given to buy chairs for the church, the transfer of £1,741 relates to the transfer of the chairs held as an asset, the asset was transferred to the general fund when capitalised for the purpose of depreciation.
22
St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
Fund Descriptions
Unrestricted Funds
Property Reserve Life events
A fund to hold organisations Land and Buildings.
This fund is for administrative purposes, tracking the income and expenditure of life events that are held under the general fund
Designated Funds
Living Well Parish weekend
Projects and events (ministry) St Martin's all-purpose
Thanksgiving fund
Dementia Support Group
To be used for special purposes for the Parish Weekend as directed by the PCC
Funds held for the church projects and events
To be used for the benefit of St Martin's Church at the direction of the PCC
A fund set aside for reserves to be used by the PCC as and when required.
Restricted Funds
Argentina Fund
Book of homilies Church florists Church hall fund Development fund
Friends of St George's
To support team visits to and from Argentina and the churches and contacts that are made.
For the preservation and display of the Book of Homilies For the provision of flowers in St George's Church For the renewal or upgrading of St George's Church Hall facilities An ongoing appeal for improvements/alterations to PCC properties and installations
Funds to be used at the direction of the PCC for improvements to church properties and related fixtures (after the cost of fundraising events)
Special reserve
For ecclesiastical purposes within the parish
23
St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
14 Analysis of net Assets Between Funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2025 | |
| £ | £ | £ | |
| Fixed Assets | 1,032,836 | 835,888 | 1,868,724 |
| Current Assets | 244,680 | 31,677 | 276,357 |
| Creditors less than 1 year | (23,243) | - | (23,243) |
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|
| 1,254,273 | 867,565 | 2,121,838 | |
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|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Fixed Assets | 1,027,812 | 771,128 | 1,798,940 |
| Current Assets | 225,316 | 30,319 | 255,635 |
| Creditors less than 1 year | (13,615) | - | (13,615) |
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|
| 1,239,513 | 801,447 | 2,040,960 | |
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15 Consecrated Land and Buildings and other Church Property
The PCC has the use of the church property which is excluded from the accounts by virtue of s.10(2) of the Charities Act 2011. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are capitalised where appropriate and allocated to the appropriate fixed asset category. The church halls and Vicarage are held in trust by the Chester Diocesan Fund on behalf of the PCC. These properties are essential for the mission of the church and have been in use for many years. Accordingly, they have not been capitalised as there is insufficient cost information and their depreciated cost is unlikely to be material. All expenditure on consecrated or benefice buildings is written off in the year of expenditure.
24
St George's Church Poynton
Year Ended 31 December 2025
Notes to the Financial Statements
16 Related party transactions
During the year donations of £3,615 (2024: £2,511) were made to the charity Just Ice Poynton (Reg charity no 1191728), to further the work the charity was doing within the area to help people who have been rescued from slavery. This is a related party transaction due to Rev Christine Buckley serving as a trustee of both St George's Church Poynton and Just Ice Poynton.
During the year a donation of £1,000 (2024: £1,000) was made to the charity Christians in Schools Trust (Reg charity no 1019848). This is a related party transaction due to Gillian Golding serving as a trustee of both St George's Church Poynton and Christians in Schools Trust.
During the year a donation of £300 was made to the charity Song and Hymn Writers Foundation (Reg charity no 1170493) and a payment of £950 was made for a concert. This is a related party transaction due to Rev Matthew Swires-Hennessy serving as a trustee of St George's Church Poynton and Song and Hymn Writers Foundation.
During the year a donation of £1,090 was made to the charity Message Trust (Reg charity no 1081467). This is a related party transaction due to Les Hutchinson serving as a trustee of St George's Church Poynton and holding employment with the Message Trust.
25