The Parlsh of Yate PCC
Flnanclal Statsments
For the year"endlng 31 DoG•mber 2025

Independent Examlnor's Roport to th• PCC of the Parlsh of Yate
Thls report on the financial statements of the PCC for the year ended 31 De￿rnber
2025, which are set out on these pages is in respect of an examination carried out in
accordance wlth the Church Acc(xJnting Regulations 2006 (the Regulations) and s.43
of the Charities Act 1993 (the Act).
ReSp￿tIve responslbllltle8 of th• PCC and the examlner
As members of the PCC you are responsible for the preparation of the financlal
statements". you consider that the audit requirement of the Regulations and section
43(2) of the Act does not apply. It Is my responslbility to issue thls report on those
financlal statements In accordance wlth the tenns of the Regulatlons.
Ba818 of thls r•port
My examlnatlon was carried out in accordance with the General Dlrectlons glven by
the Charity Commission under section 43(7)(b) of the Act and to be found in the
Church guidance, 2006 edition. That examlnation included a review of the accounting
records kept by the PCC and a comparison of the accounts with those records. It also
included considering any unusual Items or disclosures in the financlal statements and
seeking explanations frorn you as trustees concemlng 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 audlt opinSon on the view giv￿ by the
accounts.
Independent Examlner8 Ststement
In connectltsn with my examination, no matter has come to my attentlon, which gives
me reasonable cause to believe that In any materlal respect the requirements
to keep accountlng records in accordance with section 41 of the Act. or
to prepare financial statements which accord with the accounting records and
comply with the Regulations have not been met,. or
to which, in my oplnlon, attenllon should be drawn In order to enable a proper
understanding of the accounts be reached.
igned)
(Dated)
Ric*ard Leslie MBA FCCA FCA
Partner
R. A. Leslie & Co. | Chartered Accountants
Gowran House, 56 Broad Street, Chlpping Sodbury, Bristol, 8S37 6AG

Grants and don8tlons are accounted for when pald over. or when awarded, rf that
award Creates a binding or constructlve obllgation on the PCC. The diocesan parish
share is accounted for when due. All other expenditure Is generalty recognlsed when
it is incurred and is accounted lor gross.
Actlvltles Dlrectly Relatlng To The Work Of The Church
The dI0￿San parlsh share is accounted for when due. Any parish share unpald at 31
December is provided for In these financlal ststements as an operational (though not
a legal) liability and is shown as a creditor in the balance sheet.
. staff Costs
An immaterlal portlon of the expenses paid to the clergy may have ielated to their
services as members (Including the chalr) of the PCC. Payments of under £7,500
(2024: under £7.500) during the year were pald to PCC members for seNlces outslde
the scope of their PCC dutles.
Flxed Assets
Consecrated property and moveable church furnlshlngg
Consecrated and beneficed property is not included in the financial statements in
accordance with s.96 (2) (a) of the Charities Act 1993.
Moveable church fumlshings held by the vlcar and ChurGhwardens on special trust for
the PCC, and whlch require a faculty for disposal, are accounted as inalienable
property unless consecrated. They are Ilsted in th8 church's Inventory. which can be
inspected (at a reasonable time). For Inallenable propety acquired prior to 2000 there
is Insufficient cost infomiatlon availabte and therefore such assets are not valued in
the accounts. Items aCqUi￿d since 1 January 2000 with individual value below £1000
are written off.
Investmonts
Investments are valued at market value 8t 31 December.
Current Assets
Amounts owing to the PCC at 31 December in respect of fees, tax rebates. rents and
other income are shown as debtors less provision for amounts that may prove
uncollectable.

. The Parlsh of Yate PCC
Notes to the Flnanclal Statsments
For the year endlng 31 December 2025
1 Accountlng Poll¢les
The ffnancial statements have been prepared In accordance with the Church
Accounting Regulations 2006 together with applicable accounting standards and the
Charlties SORP 2005.
The financial statements have been prepared under the historical cost convention
except for the valuation of assets, whlch are shown at market value. The financial
ststements indude all transactions, assets and liabilities for which the PCC is
responsible in law. They do not include th& accounts of church groups that owe their
main affillation to another body, nor those thet are Infomial gatherlngs of church
members.
.Fund8
Endowment Funds are fvnds, the capltal of whlch must be maintalned. only income
arlsing from investment of the endowment may be used either as restricted or
unrestricted funds depending upon the purpose for which the endowment was
established.
Restricted funds represent (a) income from trusts or endowments which may be
expended only on those restricted objects provided in tenns of the trust or bequest
and (b) donations or grants received for a specific oblect 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 the year must be carried
forward as a balance on that fund. The PCC does not Invest separately for each fund.
Where there is no separate Investment, interest wlll in future be apportloned to
Individual funds on an average balance basls.
Unrestricted funds are general funds that can be used for PCC ordinary pU￿Se$.
Incomlng Resources
Planned givlng, collectK)ns and donatlons are recogniseil when received. Tax refunds
are recognised when the in￿ming resource to whlch they relats is recelved provided
there Is sufficient information at the time of preparing the accounts to justlfy
recognising the infomiation. eg a claim submitted to HMRC. Grants and legacies are
accounted for when the PCC is legally entitled to th6 amounts due. Dlvidends are
aGcounted for when recelvable, interest accwed. All other income is recognised when
receivable. All incoming resources are accounted for gross. Amounts received
specific811y for mlssion are dealt with as restricted funds.
Resources Expended

Th• OfY•i• PCC
sial•Mo￿￿￿nafiQ￿l A￿¥1¥•4
For Th Yqart•31•tD•e•mb•r 202$
In¢iKnlnq R••affc••
Trtil Fynd•
202¥
Fun(f
Fun
2024
Inoming r••our¢•B from q•n•r•tsd fvndl
VolJnt8ry knco*Y* fromdonot8
Vo)JTrtary heorn-othor
Ineomlw r•Mur6•• ¢h•rllabt•
Leiiing#artd tse8
Other
88A68
18.815
88.409
22,908
97.950
31.930
2b
4,29Q
79,731
7.533
79,731
7,633
12,171
89￿89
37A02
19.955
2d
7.077
199,¥07
210074
2117,2J6
ixp•nd•d
Coth olgene￿i￿9 tht4ry
Go¥emBnf* ro8
iesA47
58,Q77
£,771
3.185
173391
70,203
6,771
3.185
193.051
87,531
5,335
S,362
30
12,128
Ch4TR8bkn athth8
ad
T*1 A•ioLtrH• exp•nd•d
I9￿71
2S3,45Q
191.280
N•1 In¢4wnlnq R••our¢••
TranBlorA
P3.9731
I2￿54
(9￿3)
P.6041
2,340
2.5781
15.3B4
116,8781
P4,0451
12,731
946
18.1261
N•lM•v•m•nt l* Fthd•
POA72
182841
16.1261
2.8601
¢20,389)
R•¢onGlll•lon of Pund
Balaft￿9 BIF
Start ofyear
141M88
rdOA721
107,848
f8,2641
121A35
18.12S
870.M8
(42.8601
391,317
PO,3691 .
Balant•u CIF
End OIY•ar
111.194
101.SB4
115AIO
328.OB7
370.94B

Th• P•rf•h 01 Y4f• PCC
BAt#n¢e 8h••t •¥ at31•t D•e•mb•r 2025
Note
202S
2024
Flx•rt A88•ts
T8nglbb Flxod A¥wt8
In￿?1￿￿nt As391
4b
200,452
216.130
Cutrenl A•MI•
1)gbto
Cash at bank and In hand
1,570
129,674
1,202
158,105
Total
131.244
159.306
Lkgblllllg8-AnvJuntB fafthg dug *lthln ong ypar
{3,80#1
14.4881
N•tCuff•ntA•b•ts
127,835
154019
LIAblNles- Arrounts falmng rrnro than ono y8ar
328,017
370,948
Fun
Unr•gttkt•d
RèstrfGted
EndoYKront
111.193
101,584
115.310
141.686
107,848
121,435
328.0•7
370.948
AppDJ¥8d on
Ir l( l&JJ(
Revd. Pètér Hux141)1e (Chak)
slephan Lord (PCC Tr•#8ufoT)
Th 4tt0ry)anyng nolo9 form part of th08e acèjunts

Th• P•thhOIY4tsPCC
YMrtsJi•tfwwb•¢¥26
kS)¥qnvJrt .lknmnt
InL¥m
Prfntor
78,113
lJg¥
?.814
•uotioniry P￿n￿•
1170
1i,flfpJ)
(f41.12Jl
2.5tt4
1.STO
17.T83
StJAm•9 G•Th•r41
(5.3071
lQ.5871
(4.2091
11.655}
1.¥57)
1501}
613
19.383
3.179
8tNKho14•GoMAI
r22.724)
PA78)
Is.e63)
339
2J39
1.739
l?M12
Sl YOU￿ C•n
. Sl Youth
$t
81 P•btrJfBFf•MrnI
St P•knpAlnb*thY*rt QF
2339
P7•1
io
1,379
1,247
12A2
13,3e
15.919
4JO
. 11.8001
4029
3,448
0,151
14036)
70)
1371)
tT.700)
(400)
81 M•rOJYouthc￿Ifft K*krt•nAf
(r.9341
11,908)
MAI Vur•
14fM
4MIJI
111,1
Pirknh-yauth
8L
SL Jwr09 F•b￿lI￿gI￿
36J32
42
429U
?,374
It2￿8?)
(TMO•)
32,201
25,737.
15.*8}
21.S*
StllkhaknkRwf
St
107.UB
11,$17
•i•J
8¢. Tn1•(￿￿
121A55
16.120)
115.aio
121AJ•
pa4a¥41
V4•71)
134M7

Pafllh OIY•* p¢c
N¢ts* Tp T￿ Flmnclal 3tAtym•rt•
ForTtrthY•ai* 31AtP•c•nth•r2025
FurKIo
Fund8
20
2024
VolUn￿ry
66,37¥
15,552
7.542
65,378
15.U2
7.$42
70,240
20,158
1.552
In￿rthe Tax R•wvernb
I￿¢t￿n$ (Qpon pLql•l
97,9JO
2b
Volthn￿ry kngJft¥J •oth•r
Gr4nl¥
rthJrAiI)n*, App•*￿ •tc.
2,628
16,092
3,810
26.942
4,988
16,S73
L•Wnqs&nd F••¥
Ch￿￿ knUln98
64.877
14.855
8¢,877
14.85J
51,908
17,981
7•,Y31
79.731
Funds genernlad
Copknr
T.533
T.638
87,502
87,8•2
Inlern•y￿•ndS
7,077
12.177
19,955
7.077
12,171
i•,M5
Oth•rln¢ontho rn8DU
+kntsne(¥J•
Ta¥
Leq•
io
10
Totsl I￿ornI￿ R•••ur¢••
11A67
210,874
257,2JS

Th• PaTl•h QIY•t• PCC
Ncts• 707hTr An11￿1•1 St4t•m•nt•
Fcf Th•YMrto#l*tD•omb•r2020
IlaJWd Endomrnnl Totsl
Pund$
Fund
2020
2024
*dvHb•* dlr•tty r•lattngtolh• ¢lwKBb
FAniBlry Dk)r4un 8ha
Inr&lry Exp•nw¥
chU￿h Runnln9 ÈNp•nwi
T2,741
0.179
72,741
3,179
76.8ge
1è.27a
13.8a4
f6.404
19,270
13.804
16,4Q4
14.897
t1.372
Insurnnc•
Chur¢h &¥knl•nanc•
EoulprrArynl R•pdrJ
Oih•rPToh
Roof P￿￿E1
chu￿ ￿a￿knO
o**r CYcc¥atlDn
$,03J
3,855
ieA40
1,768
11,1OB
&506
5,685
401
6,6$2
401
884
8,106
24.21
of Ownd•
&¢•MmuMSty C•th¥
7.810
4,ae7
1.097
3,244
2243
817
4,387
1,097
3,244
2.243
617
6,228
1.350
1,403
4,441
Iwuran¥
PMpa5rn
EoulpThryni
Adrrdn
1,542
P￿1￿c￿
StAlbnery ai
T*21AI Co••J alG•ty•NrfnBVolwthry
O,If2
5.112
1•0.447
173.tsl

Th• P*rf•h OIY•t• PCC
Ilots• To Thb FIn•￿I¥l St*l•m•Trl•
FwTh•Y••rt• $1•1 ￿￿￿b•r20¥S
RbBourv*B IxpTrnd•d
T¢i•l Futh
202S
Fund•
Funds
Fund•
ab
Clwr¢h Il*n•9•m•iit& Athilnf•ba¥o
tstaff .Ad￿￿n￿ti￿Th
Oth8rStaffCo?l•
Exp•bY••
Ad￿n1¥b￿lI1￿
A#(¥l•nvouB
Bank Ch•rugA
M.202
2.082
44.282
14,208
42.962
26.441
12.126
6.317
6,317
5.286
191
6.488
12.126
•Y.681
Fund Palskng
c•p￿T
e.TTi
6.771
5.335
47VI
JJ,935

Th• pl￿•* OFYats PG
Plo1•• To Trb• Fln•rnllll 8t•t•lMnt•
F#Th• Y•ar•Jl•tO•o•m*•r202
Lknra•th(*•d End(#*mBnt
Fu*d¥
Pu￿1
FundB
Tt141
2025
' 2024
3d
C*arfi•blè GNfn9
.3,185
3,185
5.362
*rnly••d*4:
PAgenordlo
Ya* FoodbAnk
Port of Brfotol ShaniyCI&
8K)nde StrwlAw•LB T•am
B&A U•ai8 Bhiot
141
Totsl

Th• Pah•h Ofyalb PCC
Nol•• To Tho An*￿1￿1 8tthm•nts
For Th• Y•art+ J1•tP•Mmb•r 202S
202S
2024
x•dA•••l• lor UB• ty PCC
4b
MartOtValJ& at Start olye•r
MèthetValu* at 8&rt of yoar
Marf(etValu• at Start of ytrAT
Gakn lkn891 on revahJot*n
rJah1kn881 on rvvahJAlbn
rkntlonary Fund
Ne%Tnan Tw8t
S¢ Pgter8 CBF
Dthc¥etlDnary Fund
Nownan Tn
St Petars CBF
I)IBuelk)nary Fund
Nethman TnJBt
8t PeterB ￿F
78,113
121,436
16.582
.890)
(6,1251
(6631
76.365
122,010
16,210
1,748
11.7751
372
0th0rknco¥M1o¥pendituBI
Otherkn¢wo laxpendlturel
Othorkncthrt1oxp•ndlbJwl
ValJ&llon at end ot yg8r
200A92
211,130
)Illno8as at¢nd otye8rlNur(ber of unttal
3.118
S.195
717
3.378
5,252
717
TN6t
St P•hr8
9,1*30
•.J47
D•kn IUnr••lrfel•d Fund•l
￿lM
Trnde D•btors
1,670
1.202
1,2Q2
pa￿$h L￿￿3 Acmunt
P8¥lsh LbydB ALsxunt
st. J￿￿$ CBF
St. CBF
St. Nkhok8 CSF
St. Pet¢f• G8F
3,926
31,973
48A80
12A28
21.520
13.368
24,3e2
40,332
41,490
13,012
25.737
13.171
1#,874
158.104

P4rf•hOIY•ts PGC
Nol•s To Th• ffln•nvlal 8tttiim•rl•
FerTr• Y•*r* 31•tu•￿rnb•r2OIJ
2025
2024
xp•nMi knw•d bui notpad
4Ne8
2026
2024
72.741
Yts,886
Th• a￿U￿1 pa￿ 10 th01)kn¢••• th•n pL4nn•d du• to ourfinin¢knl 4tu*uDn d•iqrtOMihg In th• fln41 f•wnK)nib• ofth• >••r.
AMly•l* olii•t4u•l• by fi¥
¢3￿￿tI P•th*d EIdD￿nI
7¢tal
2024
85.142
13,623
12,428
11S.310
200,452
13,623
12,428
101.504
216,180
38.9ts8
13.013
107.B48
C•th B•WnM•
8Dknee8 ¥1 Mary￿¢BF
C•* 8oLgnw alknrol¢d fund•
111.191
101,0
328,M7
370,948