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2025-12-31-accounts

The Bottesford with Ashby Team Ministry Parochial Church Council

St. Paul's Ashby - St. Peter's Bottesford - Holy Spirit Riddings

Annual Report and Financial Statements

For the year ended 31[st] December 2025

Registered Charity Number 1133722

The Parochial Church Council of the Ecclesiastical Parish

of Bottesford with Ashby in the Diocese of Lincoln

PCC Chairman: Revd Kevin Dyke The Rectory, St Paul’s Road, Ashby, Scunthorpe DN16 3DL

Bank: Virgin Money 124 High Street, Scunthorpe DN15 6ES

Independent Examiner: Mrs Katie Sauvage FCCA, Phoenix Accountancy & Business Consultancy Limited 4-6 Roberts Street, Scunthorpe, DN15 6NG

PAROCHIAL CHURCH COUNCIL of BOTTESFORD WITH ASHBY TEAM MINISTRY Page

PAROCHIAL CHURCH COUNCIL of BOTTESFORD WITH ASHBY TEAM MINISTRY

Independent Examiner’s Report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of Bottesford with Ashby in the Diocese of Lincoln.

I report on the annual report and accounts of the PCC for the year ended 31 December 2025, which are set out on pages 4 to 20, in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (‘the Regulations’) and section 144(2) of the Charities Act 2011 (‘the 2011 Act’).

Respective responsibilities of the PCC and independent examiner

As members of the PCC you are responsible for the preparation of the accounts, and you consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and the Regulations) and that an independent examination is needed. It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations, that is to:

Basis of independent examiner’s statement

My examination was carried out in accordance with the General Directions given by the Charity Commission in the 2011 Act, and to be found in the Church guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mrs Katie Sauvage FCCA Phoenix Accountancy and Business Consultancy Limited 4-6 Roberts Street Scunthorpe North Lincolnshire DN15 6NG

Date:

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PAROCHIAL CHURCH COUNCIL of BOTTESFORD WITH ASHBY TEAM MINISTRY

ANNUAL REPORT for 2025

Administrative Information

The Bottesford with Ashby Team Ministry is part of the Diocese of Lincoln within the Church of England. There are 3 churches within the team:

The correspondence address is: The Rectory, St Paul’s Rd, Ashby, Scunthorpe, DN16 3DL

The Parochial Church Council (PCC) is a Registered Charity, number 1133722.

PCC members and Trustees who have served from 1 January 2025 until the date this report was approved are:

Team Rector: Revd. Kevin Dyke Associate Priest: Revd. Mary Stonier Assistant Curate: Revd. Kate Mitchell Lay Chair: Mr. John Boddy (also Diocesan & Deanery Synods) Reader: Mr. Lindon Batt (until March 2025) Parish Warden: Mrs. Christine Bell Deputy Wardens: Capt. Sean Andrews Mrs. Pamela Cook Mr. David Parrott Deanery Synod Reps: Mrs. Julie Dyke Mr. Michael Galey (also Diocesan Synod) Mr. Clive Toplass Elected Members: Mrs. Christine Boddy (also Electoral Roll Officer) Mr. John Caborn Mrs. Denise Jordan (until APCM 2025) Mrs. Carol Readhead Mr. David Rowbottom Mrs Helen Sibanda Mr. David Walker Mrs. Jane Ward Mrs. Joan Whitley (until APCM 2025) Co-opted by the PCC: Mrs. Cathryn Hewes PCC Secretary (until APCM 2025)

Mr Michael Galey formally resigned from the post of Treasurer at the 2022 APCM. Unfortunately, no one else took on the role, which remains vacant. He has therefore continued to prepare the Management accounts for the PCC, and he prepared this AR&FS for Independent Examination.

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PAROCHIAL CHURCH COUNCIL of BOTTESFORD WITH ASHBY TEAM MINISTRY

Structure, Governance and Management

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and to stand for election to the PCC.

There are District Church Councils at each of the three churches. These councils take dayto-day decisions for their own churches but are subordinate to the PCC. The Trustees consider the Public Benefit when making decisions.

There is a Management Committee for St. Paul's Church Hall. This committee takes day-today decisions for the Church Hall but is responsible to the PCC.

There is a Management Committee for the Church Lads and Church Girls Brigade. This committee takes day-to-day decisions for the local organisation but is responsible to the PCC.

The PCC also operates through sub-committees, which meet between full meetings of the PCC.

Standing Committee

This is the only committee required by law. It has power to transact business of the PCC between its meetings, subject to any directions given by the Council. It has the same membership as the Finance Committee.

Finance Committee

This committee oversees the general financial dimension of the work of the Bottesford with Ashby Team by monitoring income and expenditure, budgeting and co-ordinating the annual review of the Christian Stewardship of money through planned giving. Major decisions are subject to PCC approval.

Social Committee

This committee organises a programme of social and fundraising events for the benefit and enjoyment of the whole parish and the local community.

Hall Committee

This committee is responsible for the management of the Parish Hall. This is a major asset and it continues to operate very successfully. In addition to its use by the Parish, it is booked by individuals and community organisations for a large variety of activities. It is a vital part of our outreach into the local community.

Objectives and Activities

Bottesford with Ashby PCC has the responsibility of co-operating with the team clergy in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has the responsibility for maintaining the Church buildings including St. Paul's Church Hall.

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PAROCHIAL CHURCH COUNCIL of BOTTESFORD WITH ASHBY TEAM MINISTRY

Church Attendance

Attendance and electoral roll figures for 2025 (2024) are shown below:

Church Average Sunday
Attendance		 Electoral Roll Electoral Roll
Total Number Non-resident
St. Paul’s 24 (22) 44 (42) 11 (8)
St. Peter’s 35 (32) 57 (47) 13 (2)
Holy Spirit 13 (8) 13 (9) 3 (1)

Review of the Year 2025

2025 has seen the parish and parish life and ministry settle into a new era that can now confidently be called ‘Post Covid’. ‘Time to change together’, the diocesan initiative for change and to embrace a more collaborative form of ministry and outreach, has officially become Phase 2: ‘Time to Grow Together’ and as a diocese we are looking to the future and developing a 10-year strategy for the future.

We continue to be optimistic about the future despite the wider difficulties the church and our world faces. People’s dissatisfaction with the world and politics and materialism in general is leading to a search for purpose in other areas of life such as spirituality and faith. The growing number of people coming into church who are searching for something and an understanding of where God, through Jesus Christ, might fit into their lives is both encouraging and a challenge for us and our plans for the future.

Church attendance, particularly among the traditional church goers, has declined as a result of the pandemic, but with new people coming into our congregations and with new services and opportunities for learning, study and prayer the overall numbers attending across the parish are now continuing to show an upward trend again, which is a real encouragement to the church and its future. A strong sense of shared values, welcome for new people, a willingness to share our stories, friendship and mutual pastoral support are all factors that continue to positively influence peoples engagement and, as your Rector, and as I said last year, I am grateful to everyone for their faithfulness and the love and compassion that has been, and continues to be, shared so generously to everyone across the parish.

It is truly an answer to prayer that so many new faces have been coming into church and people have been coming forward with a willingness to stay and to be more involved in church life and to fill some of the key roles in church leadership. It has allowed us to look confidently to the future and to develop further different ways of being church that will allow more people to see church as being accessible to them in the busy lives people lead. Our traditional services on a Sunday morning and during the week and new expressions of church like Mossy Church, Café Church, Dwell, Encounter, Orchard Church and Church Rocks, Midweek Praise and Worship and our All Age lay led service, have allowed different people, across the age groups, to engage with their own faith journey and be part of the ‘Body of Christ’ here in the parish.

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As I reported last year, all of this has meant that we are becoming a more confident spirit led worshipping and mission centred community, but challenges remain, not least financial, and the ‘ebb and flow’ in the number of people attending church and contributing to it, financially and in other ways, means that there are still many issues to be faced and overcome, both as a parish and as a member of Manlake LMP [Local Mission Partnership] within the wider context that is the Diocese of Lincoln. We are though committed to respond positively and prayerfully to these challenges to enable us to embrace God’s plans for us in the future and to continue to play our part in the work of Time to Grow Together and the 10 year strategy for growth in the church as part of the SMMIB [Strategic Mission and Ministry Investment Board] funding initiative which is on-going and which begin to bear fruit in 2026/27 when it is hoped that central funding from the Church of England Church Commissioners will find its way down to parish level to support new work and local initiatives.

For now, though the financial pressures are real and many people are still finding life tough and struggling to make ends meet across the parish where approximately 35,000 people live. However, we have in 2025 managed, through people’s generous giving, fee and other incomes, by embracing digital giving and through fundraising, to meet our financial responsibilities and this included paying in full our parish covenant of £55000. This commitment to the diocese will be maintained again in 2026 in addition to our normal running costs and these are challenges that we will face together prayerfully and faithfully.

In 2025 we have sadly lost members of our congregations who were generous givers and so we embarked of a new initiative to develop a parish welcome/information pack for new and existing church members to encourage more people to be involved in church life and to understand the importance of us all sharing the load to meet our financial commitments and to resource the work God calls us to do in his name.

The normal pattern of parish governance has continued through 2025 with regular PCC and DCC meetings and DCC AGM’s and an Annual Parochial Church Meeting. Manlake Deanery/LMP Chapter Meetings for ministers and Deanery Synod meetings for parish representatives have continued and deanery representatives have attended Diocesan Synods and been part of diocesan and deanery business and decision making throughout the year.

Revd Canon Kevin Dyke continues to be the Team Rector, his 10[th] year here in the parish and he has continued to be very well supported by the ministry team comprising Associate Priest Revd Mary Stonier, Assistant Curate Revd Kate Mitchell [who arrived in June 2023], and Church Army Captain Sean Andrews together with our ALM’s [Authorised Lay Ministers] John and Chris Boddy. During 2025 we have also been encouraging the ministry of lay people in the congregation, some of whom have taken part in the ‘To love and serve the Lord’ course and it is hoped that from 2026 we will have two new ALMs serving in the parish.

On a sad note, we report that our Reader Lindon Batt died in March 2025 after a period of illness that took him away from the ministerial duties that he had undertaken in the parish for so long and with such energy, dignity and faithfulness.

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Our Assistant Curate Kate Mitchell has continued her training during 2025 and has greatly enhanced our life as a parish through her ministry among us. Kate will remain with us through to May/June 2026 when her curacy will be signed off and she will take up her first incumbency. We will greatly miss her presence among us when she leaves.

With the support of church wardens and lay members in all their different roles, we have together, continued to provide a varied pattern of Sunday and midweek worship in all the churches, regular study and prayer opportunity, and have introduced new expressions of church as well. Our churches remain open for private prayer to those in the wider community during daylight hours; we lead life events such as funerals, weddings and baptisms; engage increasingly with schools and ecumenical partners in the parish; provide the opportunity for study, learning and spiritual growth and develop worship and enhance our ability to communicate with the wider parish and advertise what we do more effectively using our website, a ‘Church near You’ and other social networking platforms by developing an inhouse team who can share this responsibility until we can appoint a parish administrator in 2026.

As the Team Rector, I am enormously grateful to everyone, lay and ordained, for their prayerful commitment and hard work throughout the year, for their continuing ministry and for all the support they provide to me, the wider ministry team and to each other.

Throughout 2025, the overall number of funerals, weddings and baptisms (Life Events) and wedding blessings and interments taken in our churches decreased slightly over 2024 figures. However, numbers do tend to vary year on year and certainly the number of weddings and particularly funerals are most likely to show a downward trend for the time being as more people are going for direct committals and ever more venues are being opened for weddings.

In 2025, there were 15 weddings, 17 interments of ashes, 71 baptisms and 44 funerals.

As reported in 2024, these fluctuations will have an impact on parish income in the future and we will need to continue to carefully consider other ways of generating income as well as sourcing relevant grant support for any projects and mission initiatives we might want to undertake.

But all is not doom and gloom because despite the financial pressures that exist the congregation members and wider community have continued to respond positively in support of the work being done by the church. Grants have been obtained, hall and café income are increasing, the 5[th] St Peter’s Beer Festival again raised about £8500, and overall, as a result in 2025 income has increased over 2024. The Parish Covenant has been paid in full, and we have paid our way without the need of using reserves. Planned giving was £32,216 over the year, just a little down on the 2024 figure of £32,577, and we will continue to work hard in 2026 to raise this and to encourage newer members of the church to make a regular financial contribution to the life and ministry of the parish.

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During the early part of 2025, we have continued to work closely with Capt. Sean Andrews of the Church Army but by the end of 2025 the financial issues being faced by Church Army nationally has resulted in the closure of the Scunthorpe Centre of Mission. However, despite being made redundant Sean Andrews has been given a role by the Diocese of Lincoln until November 2026 that will allow the work of the Centre of Mission to continue in the parish and for him to continue to act as churchwarden at The Church of the Holy Spirit. This also means that the collaborative work done between the church, Church Army and with the leaders and volunteers of Inspiring Family Solutions can continue to contribute in a significant way to the life and ministry at The Church of the Holy Spirit. All this work means that the Church of the Holy Spirit remains an active centre of community on the Riddings Estate and is open and accessible most days of the week for essential community contact, outreach and church engagement, as well as a quiet space for people to pray and reflect on life.

Throughout 2025, the Hall at St Paul’s has been busy with bookings with new users coming forward, and the St Paul’s Pre-School continues with four mornings a week during school term time. The hall is a vital part of our mission and outreach to the wider community, but the guaranteed income is essential to our financial viability both now and for the future. The Hall Committee maintains and improves the hall to a high standard and once again my thanks to everyone involved with the hall and for its valuable contribution to parish life.

Café St Paul continues on a Thursday morning each week, and revenues have remained high for 2025. The volunteers who work there serve the community and their willingness to talk to visitors means that its vital pastoral and outreach role to the community on market days in Ashby remains effective and welcome. Thank you to all the volunteers who help in so many ways and to all those people who come to enjoy the cakes, bacon butties, jacket potatoes etc and the fellowship that is shared there.

To communicate with the congregation and wider community the fortnightly parish newssheet continues to be produced along with the parish magazine, and we continue to widen our use of social media. I am grateful to everyone who helps and contributes to all our written communications and those who help to maintain our website and all the other social media communication we now use, and which are invaluable to people’s ability to connect with us each day.

St Peter’s Project has continued to move forward during 2025. We have continued to liaise with our architect and other professionals to determine the extent of work required and to engage with the community to build support. Direct communication has been had with Heritage Lottery Funding [HLF] and just after Easter 2026 an Expression of Interest document will be submitted to HLF for their consideration. This is a key milestone for the project and an affirmative response, which we hope for, will mean that we can move forward with real confidence. In addition, we have been exploring other funding sources to support us through the next phase that will begin when the Expression of Interest has been agreed. This work will continue throughout 2026 and feed into the work required to obtain funding for the project through to completion. Grateful thanks are extended to our Project Coordinator Mr Dave Rowbottom and to everyone involved in taking the project at St Peter’s forward and it is good that we are making substantial progress towards eventual completion.

Essential repairs have continued in 2025 to all three churches and to the hall as they have needed to be undertaken including a new kitchen in the hall.

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At the Church of the Holy Spirit and St Peter’s Church we have continued to work in conjunction with the Probation Service and their Community Payback teams to help carry out essential maintenance at Holy Spirit and to help keep the orchard in the Alice Lynam land at St Peter’s so tidy. This work and relationship will continue into 2026.

During 2025, the parish and all in the wider Manlake Deanery have continued to be involved in the church’s future, its ministry, the need to change and the financial arrangements that are part of the Diocese of Lincoln initiative which has now moved to a second phase called ‘Time to Grow Together’. Our parish forms the southern part of Manlake LMP in association with the churches to the south of us in Messingham, Scotter, Scotton, Northorpe, Gunness, Burringham and Kirton in Lindsey.

The collaborative nature of being church is working well and beginning to bear fruit, particularly at clergy and ministry team levels, and in 2025 we have continued to explore ways to engage the lay people more effectively, such as with quiet days for reflection and study, so we can prayerfully move forward together to see where God leads us over these next few years.

As part of this we are continuing to take a lead role, together with the Diocese of Lincoln, to obtain funding from the National Church and Church Commissioners for a 10-year plan for church growth and revitalisation across our LMP. This work will continue through 2026, although funding may not be available until 2027.

2025, has proved to be another good year in the development of those wider relationships across the town. We are continuing to build on established links with our ecumenical neighbours; the local authorities, North Lincolnshire Council and Bottesford Town Council; Interfaith Groups and local groups and charities by being involved in local initiatives like Civic Prayer Breakfasts, Community Prayer Times; Interfaith Week; being members of the NLC Faith Board; public acts of witness; the sharing of our musical and ministerial gifts and with Revd Kevin Dyke being the Mayor’s Chaplain for a second year which concluded in May 2025.

The relationship with North Lincolnshire Council [NLC] has also meant that we are discussing the possibility of jointly using the Church of the Holy Spirit for community engagement as it is anticipated that the existing community buildings will be demolished during the early part of 2026. This is an exciting possibility that could potentially bring new life and purpose to the Church of the Holy Spirit and these discussions will continue in 2026.

The Rector has also been active during 2025 in liaising with Scunthorpe Tomorrow [associated with NLC] in making a case for government funding to be used in the Riddings and Lakeside parts of the parish. Involvement as part of the NLC Faith Board has opened up many new avenues for dialogue as well as the council appreciating the importance of building these relationships with all faith groups for greater community cohesions and dealing with some of the shared issues that need to be collectively tackled across the town

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Financial Performance : 2025

The overall outcome for 2025 was slightly better than 2024, despite some large deviations in various components of our income and expenditure.

Unrestricted and Non-Designated Funds - Main Parish Account

Receipts increased in total from £96,758 to £101,660 – an increase of £4,902.

The main factors included:

Payments reduced in total from £104,553 to £96,885 – a decrease of £7,668.

The main factors included:

In addition, there were two extraordinary items in 2024 that were not repeated in 2025:

The net result was that we generated surplus of £4,775 compared with a deficit of £7,795 the previous year. This represents a very welcome positive movement of £12,570

Designated Funds – St Paul’s Hall

These were largely funded by grants of £25,223 and donations of £3,746.

Consequently, despite this major expenditure, the Hall generated a small surplus of £1,149. This compares with a surplus of £6,504 the previous year, with no major refurbishment.

Restricted Funds - Churches

For St Peter’s, Donations and Grants amounted to £6,075 – down from £12,522 the previous year. We also received £1,000 from a Legacy. Expenditure on the Renovation Project was £8,424 – up from £4,866 the previous year

For St Paul’s, donations of £1,238 – up from £236 in 2024 - included several from music groups who use the church for performances.

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Restricted Funds – Church Lads and Church Girls Brigade

The Brigade has not been active since July 2023. However, a small subscription and bank service charges have been incurred, as shown in the accounts. It is intended to close this account early in 2026.

Overall

Unrestricted funds increased by £5,924 after a decrease of £1,291 the previous year. Restricted funds increased by £2,371 after an increase of £11,045 the previous year. Total funds increased by £8,295 compared with an increase of £9,754 the previous year.

Reserves

At the end of 2025 we held:

Analysis

For our churches (excluding St Paul’s Hall), our main sources of unrestricted receipts and their proportions of the total were as follows:

Planned Giving £32,216 34%
Tax Reclaimed £15,892 17%
Retained Fees £14,996 16%
Beer Festival (net) £ 8,523 9%
Café St Paul £ 7,187 8%

Similarly, our main payments from unrestricted funds and their proportions of the total were as follows:

Diocesan Covenant £55,000 61% Gas & Electricity £10,513 12% Insurance £ 9,395 10%

With an ageing congregation, it is difficult to see Planned Giving returning to 2022 levels. However, this giving and the reclaim of tax together account for more than 50% of our income.

We have made a covenant with the Diocese to give £55,000 in 2026, the same figure as in 2025. With continued higher prices for our gas and electricity, our ability to meet our commitments will continue to be dependent on fee income and our fund-raising activities such as Café St Paul and the St Peter’s beer festival, plus the usual surplus generated by the letting of St Paul’s Hall.

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FINANCIAL STATEMENTS – RECEIPTS AND PAYMENTS ACCOUNT For the year ended 31[st] December 2025

Note
RECEIPTS
2(a)
Voluntary Giving
2(b)
Activities for Generating Funds
2(c)
Receipts from Property and Investments
2(d)
Receipts from Church Activities
2(e)
Other Receipts
Total Receipts
PAYMENTS
3(a)
Costs of Generating Funds
3(b)
Costs of Church Activities
3(c)
Church Expenses
3(d)
Major Capital Expenditure
3(e)
Other Payments
Total Payments
Net Receipts / Payments for the year
Transfers to re-allocate funds
Transfers – Cash to Investments
Bank Balances at the beginning of the year
Bank Balances at the end of the year		 Unrestricted
Funds (£)
Restricted
Funds (£)
Total for
2025 (£)
Total for
2024 (£)
85,482
8,487
93,969
68,303
16,069
446
16,515
21,968
2,938
1,862
4,800
5,280
47,799
0
47,799
38,511
0
0
0
0
152,288
10,795
163,083
134,062
6,323
0
6,323
9,287
61,027
0
61,027
61,297
43,998
0
43,998
44,478
35,016
8,424
43,440
9,246
0
89
89
0
146,364
8,513
154,877
124,308
5,924
2,282
8,206
9,754
0
0
0
0
0
0
0
0
27,795
74,004
101,799
92,045
33,719
76,286
110,005
101,799

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PAROCHIAL CHURCH COUNCIL of BOTTESFORD WITH ASHBY TEAM MINISTRY

STATEMENT OF ASSETS AND LIABILITIES

As at 31[st ] December 2025

CASH FUNDS
Unrestricted
Restricted
INVESTMENTS
DEBTORS
FIXED ASSETS
LIABILITIES		 PCC General Accounts
St Paul’s Hall Account		 31 Dec 2025
(£)
31 Dec 2024
(£)
9,810
5,035
23,909
22,760
Total Unrestricted Cash Funds 33,719
27,795
St. Peter’s Fabric Funds
St. Paul’s Fabric Funds
Lynam Land – Trust Fund
St Peter’s Bell-Ringers
Church Lads & Church Girls Brigade		 54,369
53,589
8,786
7,548
4,111
3,933
2,484
6,536
2,309
6,625
Total Restricted Cash Funds 76,286
74,004
CBF Investment Fund
Eden Tree Amity Global Equity
M&G Charifund		 36,624
33,155
0
38,149
29,507
0
Total Investments 69,779
67,656
None
For Church Use – Parish Hall
None		 0
0
750,000
750,000
0
0

Following a valuation for insurance purposes in 2016, the asset value of the Parish Hall is shown as £750,000 as an estimate of current market value. This valuation is considered by the Trustees as still being appropriate.

Approved by the Parochial Church Council at its meeting on 11[th] May 2026 and signed on its behalf by:

Revd. Kevin Dyke (Chairman) Mrs. Christine Bell (Parish Warden)

The notes on pages 15 to 20 form part of these accounts

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PAROCHIAL CHURCH COUNCIL of BOTTESFORD WITH ASHBY TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 December 2025

1 ACCOUNTING POLICY

Basis for Accounts

The financial statements have been prepared on a Receipts and Payments basis in accordance with the Church Accounting Regulations 2006 together with the Charities Act 2011, Section 133.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law.

They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members. For clarity, they do include the receipts, payments and funds relating to the Parish Hall and the Church Lads’ and Church Girls’ Brigade.

Cash Flow Statement

The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash Flow statement on the grounds that the income does not exceed £500,000.

Description of Funds

Restricted Funds represent donations or grants or other payments received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Unrestricted Funds are general funds which can be used for PCC ordinary purposes.

Receipts

Voluntary income and capital sources

Planned giving, collections and donations are recognised when received. Income tax recoverable on gift aid planned giving and donations is generally recognised only when received. Grants and legacies to the PCC are accounted for only when received.

All incoming resources, such as funds raised at social events or from sales of the magazine, are accounted for gross.

Other ordinary income

Rental income from the letting of church premises is generally recognised when received.

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NOTES TO THE FINANCIAL STATEMENTS (Continued)

For the year ended 31 December 2025

Income from investments

Interest on bank accounts and distributions received from investments are accounted for when received.

Payments

Grants

Grants and donations are accounted for when paid over.

Activities directly relating to the work of the Church

The Diocesan “Parish Share” is accounted for when paid.

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is not included in the accounts in accordance with Section 10(2) (a) and (c) of the Charities Act 2011.

No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings whether maintenance or improvement is written off immediately.

Other fixtures, fittings and office equipment

Individual items of equipment with a purchase price of £2,000 or less are written off immediately.

Current Assets

Only admitted credit balances such as at the bank or for prepaid gas or electricity bills are included. Any moneys owing for rents etc. are included only when they are received.

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NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2025

2 RECEIPTS

Note Unrestricted Restricted Total for Total for
Funds (£) Funds (£) 2025 (£) 2024 (£)
2(a) Voluntary Giving
Planned Giving - Tax Efficient 29,987 0 29,987 27,063
- Remainder 2,229 0 2,229 5,514
Collections at Regular Services 2,733 0 2,733 2,951
Collections at Occasional Offices 4,810 0 4,810 4,183
Other Voluntary Donations 4,608 6,083 10,691 4,265
Gift Days 0 0 0 0
Gift Aid Recovered 15,892 0 15,892 12,359
Legacies & Bequests 0 1,000 1,000 0
Grants Received 25,223 1,404 26,627 11,968
85,482 8,487 93,969 68,303
2(b) Receipts from Activities for Generating Funds
Events and Fund Raising - Parish 16,069 446 16,515 21,968
Events and Fund Raising - Hall 0 0 0 0
16,069 446 16,515 21,968
2(c) Income from Property and Investments
Bank Interest 0 1,862 1,862 2,261
Distributions from Investments 1,426 0 1,426 1,508
Rents 1,500 0 1,500 1,500
Wayleave Payment 12 0 12 11
2,938 1,862 4,800 5,280
2(d) Receipts from Church Activities
Fees Retained by PCC 14,996 0 14,996 10,477
Parish Hall Income 25,405 0 25,405 21,185
Café St Paul 7,187 0 7,187 6,695
Magazine Receipts 0 0 0 0
Miscellaneous 211 0 211 196
47,799 0 47,799 38,511
2(e) Other Receipts
Sale of Assets 0 0 0 0
Insurance Claims 0 0 0 0
Church Lads & Church Girls Brigade 0 0 0 0
0 0 0 0

Total Receipts

152,288 10,795 163,083 134,062

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PAROCHIAL CHURCH COUNCIL of BOTTESFORD WITH ASHBY TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2025

3 PAYMENTS

Note
3(a)
Costs of Generating Funds
Expenses of Events
Planned Giving Costs
3(b)
Costs of Church Activities
Mission Giving and Donations
Diocesan Covenant (Parish Share)
Office Wages
Payments to Organists
Clergy & Staff Expenses
3(c)
Church Expenses
Mission – General
– Training
– Communications
Recruitment Fees
Running Expenses – Church Insurance
– Licences & Subs
– Routine Maint.
– Organ Maintenance
– Office Tel / Internet
– Office Expenses
– Upkeep of Services
– Bank Charges
– Prof Fees
– Fee, Ind Examiner
Church Utility Bills
Parish Hall Costs – Heat & Light
– Insurance
– Expenses
3(d)
Major Capital Expenditure
Major Expenditure - Churches
Major Expenditure - Parish Hall
Major Expenditure – GOR
3(e)
Other Payments
Purchases
Church Lads & Church Girls Brigade.
Total Payments		 Unrestricted
Funds (£)
Restricted
Funds (£)
Total for
2025 (£)
Total for
2024 (£)
6,241
0
6,241
9,212
82
0
82
75
6,323
0
6,323
9,287
2,268
0
2,268
2,460
55,000
0
55,000
55,000
0
0
0
0
1,235
0
1,235
1,100
2,524
0
2,524
2,737
61,027
0
61,027
61,297
0
0
0
0
0
0
0
0
0
0
0
122
0
0
0
0
9,395
0
9,395
9,358

1,227
0
1,227
1,011
4,220
0
4,220
3,612
174
0
174
336
751
0
751
644
502
0
502
1,217
1,856
0
1,856
905
0
0
0
0
0
0
0
1,440
300
0
300
300
11,109
0
11,109
10,644
6,087
0
6,087
5,743
1,218
0
1,218
1,198
7,159
0
7,159
7,948
43,998
0
43,998
44,478
0
8,424
8,424
9,246
35,016
0
35,016
0
0
0
0
0
35,016
8,424
43,440
9,246
0
0
0
0
0
89
89
0
0
89
89
0
146,364
8,513
154,877
124,308

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PAROCHIAL CHURCH COUNCIL of BOTTESFORD WITH ASHBY TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (Continued)

For the year ended 31 December 2025

4 STAFF COSTS

2025 2024
Wages and Salaries nil nil
Social Security Costs nil nil
Pension Costs nil nil

During the year the PCC made payments to 3 church organists, plus 1 caretaker and 1 cleaner for St. Paul's Hall. All of them were part-time and self-employed.

Apart from the clergy, no other member received any reimbursement of expenses or remuneration.

5 INVESTMENTS

The PCC has investments in the CBF Investment Fund, the Eden Tree (Amity Global Equity) Fund and at the CAF Bank. Taken together, the investment funds performed well over the year.

In addition, the PCC holds cash in various bank accounts, including separate current accounts for the Hall and Brigade.

6 FUND DETAILS

Reserves Policy

Restricted Funds

The PCC continues to receive bequests and donations for specific projects of a capital nature, creating or adding to Restricted Funds. Going forward, the PCC will encourage donors to contribute to Unrestricted Funds in order to maintain the flexibility to address capital requirements across the Parish as a whole.

Unrestricted Designated Funds

Under the Constitutions of the PCC and the Hall Committee, the funds held by the Parish Hall in its separate bank account are considered to be Designated for the use of the Hall Committee. The operations of the Hall Committee tend to generate a surplus, and that Committee often donates funds back to the PCC for general use. These are considered to be Unrestricted. No further funds have been designated by the PCC for a specific use.

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PAROCHIAL CHURCH COUNCIL of BOTTESFORD WITH ASHBY TEAM MINISTRY

NOTES TO THE FINANCIAL STATEMENTS (Continued)

For the year ended 31 December 2025

Other Unrestricted Funds

The sale of various tranches of church land within the Parish was approved by the Church Commissioners under the provisions of the New Parishes Measure 1943. The regulation laid down that the net sale proceeds should be invested by the Lincoln Diocesan Trust on behalf of the PCC who have power to spend income and capital, if so desired, with the approval of the Archdeacon. These funds are also considered to be Unrestricted.

Endowment Funds

The PCC does not hold and is not the beneficiary of any Endowment Funds.

7 DONATIONS TO CHARITY

As a Parish, we have a policy of donating, each year, 5% of our planned giving to a selection of charities and worthwhile causes. For last year, each of the following charities received a donation of £320.

In addition to these donations from parish income, we gave the following:

We also made donations to Christian Aid from appropriate collections during the year.

A number of additional donations were made from collections organised in the churches and the Parish Hall, which did not pass through the PCC’s bank account.

It is often difficult to decide which charities to support. We try to strike a balance between local, national and international groups, knowing that what we give will be used in some small way to alleviate the suffering of others.

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