CHARITY REGISTRATION NUMBEIL" 1133986
HALIFAX
MINSTER
Seeking God . Sharing Faith . SeNing Halrfax
The Parochlal Church Councll
of the Ecclesiastical Parfsh
of the Mlnster Church of St John the Baptis¢ Hallfax
Registered Charity Number 1133986
Flnanclal Statements for the year ended 315t December 2025
Streets.

THE HALIFAX MINSTER
FINANCIAL STA TEMENTS
YEAR ENDED 31 DECEMBER 2025
PAGE
Trustees, awiual report
Independent examinerfs report to the tn￿te¢S
Statement of fi￿8￿¢181 activities
Statement of financial position
Statement of cash flows
Notes to thc financial ststcrnents
AO
The followinx pages do not form part of the fin*Dcial statements
Detailed statement of firLall¢ial activities
Notes lo the detailcd stalcment of fiiiancial activities
25

THE HALIFAX MINSTER
TRUSTEES, ANNUAL REPORT
YEAR E]4DED 3] DECEMBER 2025
The tswstees present their report and the unaudited financial statements of the charity for the year ended
31 December 2025.
REFEREIYCE AND ADMINIST114ThVE DETAILS
Re2lstered ¢hgrity nAm¢
Charlty reglstratlon number
Princip*l office
The Halifax Minster
1133986
Causeway
Hallfax
West Yoiksljire
England
HXI IQL
Rev David Carpenter (Lecturer)
Rev Sam Crook (CuTat¢)
Patricia Boyd (Reader)
Alison Moss (Chur¢hwhTden)
MA¢ha¢l Walker (Chur¢hwarden)
Joshua Mitrbell (S¢uetw)
Jegatha Moses
Joyce Galloway
Kathy Ker8h4w
Belindo Kerfoot.Rob¢rts
Gary Knaptoll
Si¢phcn Bther
N¢d Smith
Reg Wilhelm
Shcila Stoppard
Andr¢w Jackson
John Waddingto
Ros Denton
Ni Crabbe
Joshela Gnanasekaran
Julie Butterworth
The trustres
Vlcar
R¢v Canon Hilary Bather
FMFBerry
The Co-operative Bank plc
POBOX 101
Balloon Street
Manchester
M60 4EP
HonorAry trethirer
B8nkers
Independent txamlner
Mrs E A Short FCA
Equitable House
55 Pellon Lane
Halifax
West Yorkshire
HXI 5SP

THE HALIFAX MINSTER
TRUSTEES, ANNUAL REPORT (¢rMhwdJ
YEAR EIYDED 31 DECEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Parochial Chur¢h Council (PCQ of Halifax Minster is a corporate body establTshed by the Church
of England and is a registered charity. The PCC operdtes under th¢ Parwhial ChuTch Council Powers
Measure 1956. The meth(d of appoititn)¢nt of PLC n)¢mbers is sel out in the Church Rep￿sentatiOn
Rules 2011.
El¢eted Members are elected by thosc membcrs of thc congregation who are on the Electoral Roll. All
those who attend OUT services regularly are encouraged to regisler on the Ele¢tornl Roll and stand for
election to the PCC as vacancies arise. The number on tbe electoral roll as at 3 1st December 2025
stan(L8 at 113. Together with the Vicar. the PCC members are iesponsible for makillg decisions on all
matters of general ¢on¢wn and importance to the parish. including on how thc funds of the PCC are to
be spent. New members rec¢ive initial inforniation on the worfcings of the PCC. The PCC has a number
of Vision Groups, the Work of whi¢h ¢an k r¢ad about in th¢ 2025 Year Book, &vailable separately.
The Ye8J Book also giv¢s dethils of a¢hi¢vem¢nts and p¢rfornwi¢es in the context of the whole
chaTitable putpose and mission of the Minster.
ORIECTIVES AND ACTIVITIES
When platming their activities foT the year. the PCC has consideTed the ChaTity Commission's guidance
on public IxDcfit an￿ in particular, the supplementary guidance on charities for the advancemeTAt of
Teligion.
Halifax Minstevs PCC has ihe respoDsibility of worFing with the Vicar in promoting in th¢ ¢¢cl¢siaslical
parish the whole mission of the chur¢lL pastornl, social and ecumenical. To facilitate this work. it is
important that the PCC maintains the fabri¢ of Halifax Minster and its finallcial stability. ensuTing that
Ihere are enougb liquid a￿et5 to Maill￿"n and rcplacc plant as ne¢¢ssary in our fine bul ag¢ing.
historically significant, building.
Volunteers from both the church community and outside make a significant contsibution to Halifax
Minster, carrying Out such duties as assisting in services, welcoming visitors to thc Minslcr, organising
and stewarding events, looking after th¢ fabric and the administration of the Minster. At the end of
2025 theTe were approximately 165 Vol￿teerS registered io help in some way at the Minster.
AClllEVEMENTS AI¥D PERFOR￿L￿NcE
The PCC are keen to offer the Minster to be inclusive to all members of the cummunity be this regu]ar
members of the congregation, cirizens of Cald¢rdal¢ or m¢mb¢rs of thc widcr public from both tbe UK
and overseas. To this Cnd th¢ Minster is open 7 days a week at]d on all days, except Sattrday, has 3
acls of worship availabl¢ for all to att¢nd. Volunteers are oll duty to welcome visitors 7 days a week.
The Minster is open? accessible and availabl¢ for mony other a¢tivili¢s b¢nefittiJg th¢ wider community,
including concerts, meetings, festivals etc. Together these continue to raise the
profile of both the Minster and Calderdale.
The PCC also made the Minster available to b¢ used by a number of organisations who use it as a
meeting place and continue lo offer spe£ial arran8ement8 for ¢haritable organisations.
Durtng 2025 the PCC continued to invest in thc fabric of ihc building to ensur¢ ihat il is maintaincil, in
good repair so that it remains a safe place of peace aThd worship for all.
FurtheT dctails on our achievements and perforniance are detsiled in the Minster Year Book.

THE HALIFAX MINSTER
TRUSTEES, ANNUAL REPORT Cr¢JAflftv*dJ
YEAR ENDED 31 DECEMBER 2025
FINANCIAL REVIEW
In 2025, £47.048 {2024 £45,858) raised through the planned giving st¢W8rdship scheme. The PCC
cannot predict how many legacies it will receive or how many payin8 Vlsltors will come through the
door. so stewardship ￿VIng remains the bedrock of the Minstels financial security, providing
pr¢dictable incom¢ b&se to help the PCC with its planning. For this reason, the PCC is very grate￿1 to
those of you in our worshipping community who are m¢mber5 of the Scheme aTHI for the increase in
your gjving. We also encourage those WIK) are not members to please join. Giving through 1008¢
collection plates and donations again experienced a healthy increase.
Unlike 2024, when no legacies were rec¢iv¢d, in 2025 we received two legacies. The first was from
the Dyson family towards the Minster in general and th¢ s¢w)d was from th¢ ¢state of Joan Dearden
who Icft in her will & substantial amount for the specifie purposes of the Friends of the Music. The
PCC deterniinedto invest this legacy in a spwific fimd in them¢mory of Ms Dearden and putth¢ interest
gained towards the support of th¢ rnusic in the Minster.
We benefited from generous gifts from Erf)th organisations and individuals. Many gave generously
towards specific projects and others to thc Minstcr in gcn¢ral. Th¢Friends of th¢ Minstcrneed a special
thanks for their great g¢n¢rosity ti)roughoui the year where they contributed towards the Pascal ¢andl¢.
the Broderers and significantly to help cover the roof survey and some T¢pair. The PCC thank all those
who donated 80 generously
In addition, we benefitted from a mlly)ber of ￿ants throughout th¢ year including..
£7,500 from tbe Community Foundation for Calderdale (CFFC) towards the Sustainability Project.
£1250 from the Waterhouse Hom¢s towards education costs and lecturefs ftts
£4,972 from the Leeds Diocese Building Grallt towards builditig repairs
£ 450 from Le&p Bradford towards the Festival of Women
£ 1,235 from NHS Crealive Minds towards ihe Craft¢rnoon Te4s
The PCC acknowledgcs thcsc grants with grnt¢fi)l that￿s.
During 2025 the Minster held significantly more events than in prcvious years including w¢ddings.
nerals, concerts and other activiries. The income generdted from these activiiie5 resulted in a
significant income increase on 2024.
Total Te¢eipts on unrestri¢t¢d funds in 2025 were £342,395 (2024- £253,288) which was a healthy 35ty/
in¢re88e on the prewouq year. Income from events again showed a significant Ye￿ on year increase.
with the Summer Festival. orgall recitals, concerts aad Minster hire all generating good income.
Th¢ Christmas Tree Fe%tival was again a great success thanks io the generosity of sponsor4 coupl¢d
with thc cffoff$ of many volunte¢TS With particular mention going to Sasha Wright and Gary Knapton
for their massivc contribution. Net revenue from the event was arnund £14.0(M) (2024:£ 11,O(K)).
Shop sales were more than 20ts/• higher than 2024 Wit￿ on¢¢ again, the lai¢r part of the year being the
busiest peri(Nl. Thanks agam go to Gary for his hard work in nmning all 2sp¢¢t8 of the shop.

THE HALIFAX MINSTER
TRUSTEES, ANNUAL REPORT (¢thTthwdJ
YEAR ENDED 31 DECEMBER 2025
Minster hire income was nearly double the 2024 figure and, in addition to the hiring fees, w¢ wer¢ able
to benefit from refreshment sales thjring many of the events and ¢on¢¢rts held by visiting organisations.
The PCC thank8 and apprecjation go to the many volunteers who woA(ed tirelesslyto ensure the smooth
Tunning and 5ucce&s of thtte ¢vents.
The income from these revenue sources are Critical to the Minster financial wellbeing as the w¢ are
iotally sclf-fimding and receive no subsidy from the Diocese or elsewbere.
On Christmas Ev¢ thc Chtisiingle ev¢ni r¢tumed io our calendar and was a great succe&s with all
revenues being passed ontu the Children's So¢iety.
TolaL expenditure from unrestricted fiillds in 2025 was £352,250 (2023 £237,747). The increase refle¢ts
the incr¢as¢ in day to day activity. As l&st year, there was significant spending on the organ repairs but
this Cost was mainly covered by the Pilling Fund and. as mentioned earlier, the Friends contributed
greatly to building r¢lated cost. Together, this meant that there was Tbo requirement to use the MiTJSteT
reserve fund.
All costs were kept under tight control and were generally in lin¢ with budg¢t ¢xp¢¢tstions. The gas and
electric contracts negotiated a few years ago have now expired and b¢¢n renegotiated but. unfortunately.
not at the same low cost.
Salary CO8És increased significantly due to increagd hows being worked and government legislation
pertaining to National Insuran¢e Contributions and ihe living wage increase. The Operalion Manager
and Assistant's 8alari¢s ond associated costs are fully reflected in theexpenditure figures and, as in recent
years, we havc fully cover¢d thele througb trading andhave notneeded to call upon any ofthe remaining
Gre￿WOod Fund.
Administsation costs were controlled and rent is ilemised as a s¢parat¢ cost centre it] these accounts.
During 2025 negotiatioJ)s were undertaken with the Causcy Hall landlord. A8reement has b¢¢n r¢a¢h¢d
allowing administration to move into larger premises and to allow the 'Herschel' room to be used for
choir prnctis¢ and other fun¢tions. Next yeaTS accounts will refiect this increased rent.
The costs of the Director of Choral Musi¢ wer¢ met by th¢ Friends of Music budget (restricted) and
Were increased during the year lo cover hi5 incT¢as¢d WQTkload bours. It should be noted thal in
2026 these costs will be unrestricted and reported in the sal8ry ¢osts.
Th¢ PCC d¢t¢mil￿d that the organ playing for Minsler worship and other services should be reported
a5 #n upk¢¢p of services (unrestricted) cost rather than being chargrd lo th¢ Trricnds of Music and th¢
Tesultant increase is refle¢t¢d in th¢ awountS.
In 2024, donalions were received towards the MAnag¢m¢nt Conservation Plan. This plan was prepared
and published during the past year with the aTchit¢cts Costs r¢latillg to this included in the 2025 accounts
As mentioned above, no major repair and restoration WO￿ on the Strn¢￿re of the Minsier building look
place in 2025 but th¢re is signiflcant repair work needed over the next fcw ycars to much of th¢ fabric
of the buildin& includin8 the Tower.

THE HALIFAX MINSTER
TRUSTEES, ANNUAL REPORT (e•Jth#e4)
YEAR ENDED 31 DECEMBER 2025
Looking after an ancient building is ¢ostly. but this shouldn't mean that we are not generous in OUT
support for those in need. In 2025. the PCC maintain¢d thc amount gifted to charity for 2024 and it is
budgeted that this will be in¢rea8ed for 2026. In additio￿ the PCC continues to welcome all charities
2nd allows sp¢¢ial charitable hiring Tates for any charity or school using the Minster facilities. The cost
I loss of revenue of this is not included in these accounts.
Overnll. the PCC 15 ple&8edto advise that, OD unrestricted fimds, the PCCha5 maThaged to mak¢ a surplus
of inc4)me over expenditure of £3,945, after tral￿f￿rAllg £13207 to restTiCted funds. ThanL8 to the
Dearden legacy, when r￿lrICted and desi8nat¢d ￿tivitieS are include4 this is significantly gr¢ater -
£96,537. {2024- £23,398).
In 2005. the endowment fund overall showed a slight fall in value on end of year valuation finishing the
year £3,906 lower than the previous year.
Th¢ overall positive resuli, as r¢ported. is thanks to the generosity of many. The PCC ¢sp¢ciallywishes
to thank all those individuals who have given th¢ir time, talents and money throughout the ycaT in
support of the Minster. It c￿￿entlY costs over £ 1.000 p¢r day fot th¢ Minster to operate at)d th7s wuld
not happen without you.
Reserves Policy
It is PCC policy to maintsin a balance on free reserves that equates to at least six mouths, unrestricted
expenditure and io have enough sav¢d to pay for r¢pla(Kmcnt of plant, such as th¢ h¢#ting boilers should
they fail. li is estimated that a balance of at least £IOO,000 should be held for these pury*)s¢s.
In pursuit of this Reserves Policy of £lOO,(K)O, the PCC has a current balance of £62,414 (as 1&8t year)
in its resenTe ￿lld. We arc also holding an increased amount in the general fund. The PCC bop¢$ thai
this in¢r¢as¢ in the general fund will cover any day to day repairs n¢¢d¢& without recourse lo the
r¢sCrY￿..
The Pernianent EndoThnnent Funds. valued at £267.852 (2024 £271.758), are legacles that individua15
made io the parish with the restriction that only income generntd from the fimds can be spent. the
capital value must remainuntou¢h¢d so Cal￿01be used forexpendiiure andtherefore ¢annoibe regarded
as re￿r¥es.
The trustees, annual report was approv¢d on il HAI 2026 and signed on behalf of the board of
ITuslee5 by..
REV CANON HILARY BARBER
Vi¢ar
MICHAEL WALKER
Churchwarden

THE HALIFAX MINSTER
IINDLPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE HALIFAX
MINSTER
YEAR ENDED 31 DECEMBER 21125
I rwrt to the Irustecs on my examination of the financial st8lem¢nts of Th¢ Halif￿ Minster ('the
charity) for the year ended 31 December 2025.
RESPONSIBILrriES AND BASIS OF REPORT
As the trustees of the charity you aTC r¢sponsibl¢ for the preparation of the financial statements in
ac¢ordanc¢ with the requirements of the Charili¢s Ad 2011 ('the Act.).
I r¢port in r¢spect of my examination of the charitys financial staternents carried out under section 145
of lh¢ 201 l Act and in carrying out my examination I have followcd all thc appli¢abl¢ DI￿(110￿S griven
by the Charity Commission und¢r s¢¢tion 145(5)(b) of the Act.
INDEPENDENT EXAMINER'S STATEMENT
Sinc¢ tb¢ charity's gross income exceeded £250,000 your examiller musl be a member of a b(dy listed
in section 145 of th¢ 2011 Act. I confinn that I am qualified to undertakc th¢ cxaminativn becaus¢ l am
a mcmbcr of the Institute of Chartered Accountants in England and Wales (ICAEW), W￿"¢h is on¢ of
the listed bodies.
I have completed my examination. I confim that no mateTial matters have come to my attention in
connection with thc cxaminition giving me callse to believe that in any material respect."
a¢¢ounting records were noi kept in respect of the Ch￿ilY as required by section 130 of th¢
Act,. or
the financial statements do not a¢¢ord with those records,. or
the flnancial statements do not comply witb the applicable requirements concerning the forni
aJ)d content of accounts sel out in the Cban"ti¢s (Acrounts and Reports) RegUl￿10￿S 2008
other than any r¢quirement thai the accounts giY¢ a 'tru¢ and fair, view whi¢h is not a matter
consid¢r¢d &s part of an independent examinv4ti0n.
I have no concerns and hav¢ coTn¢ aoross no other Matte￿ in connection with the examination to which
attention should be drawn in this Teport in order to eJ)abl¢ a proper understandtng of the accounts lo be
r¢ached.
MRS E A SHORT FCA
Independent Examiner
Equitable House
55 Pellon Lanc
Halifax
West Yorkshire
HXI 5SP

THE HALIFAX MIIYSTER
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2025
2025
U))re8tri¢ted R¢$trict¢d Endowment
funds
fimds Total funds Total funds
2024
Note
lllcome and elldowments
DonatioJ)s legaci&s
Charitable activities
Other trading activities
Tllvestm¢J)t incon
144,905
22,470
160,984
14,036
342,395
134,854
22215
279,759
44,685
160.984
14,036
499,464
165233
117.571
46,250
13.127
Total iDco]ne
157,069
342,181
Expendlture
Expenditure on raisillg fuDds."
Costs of raising
doDatioDS and
legacies
Costs of other
trading activities
Expcnditurc on
charitable activities
83
83
74
82,211
82211
15,039
io,ii
242,956
325,250
73.778
316,734
399,028
310.478
325,591
Totsl expeDdl¢ure
73,778
Net (loss¢$ygains on
investments
12
(7)
3.899
(6,808)
Net Income
17,152
83291
(3,906)
9fj￿37
23.398
TrdDsfers between funds
(13.207)
13207
Net movement im funds
3,945
96,498
(3,906)
96,537
23,398
RecondlladDn of funds
Totsl funds brought forward
Total fund$ Carried forW￿d
90,951
94.896
81.274
271,758
443,983
S40,520
420.585
443,983
177,772
267.852
The statement of financial activities includes all gains and losses recognised in the year.
All income and expcnditUTC derive from continuing activitie8.
The notes on p4ges 10 to 22 forni part of th¢s¢ finatt¢lal ststsments.

THE HALIFAX MINSTER
STATEMENT OF FINANCIAL posrrioN
31 DECEMBER 2025
2025
2024
Note
FIXED ASSETS
Tangible fixed assets
Investments
17
18
17213
268JOS
285,518
19,683
272,197
291.880
CURRENf ASSETS
Siocks
Debtors
Cash at bank and in hand
13,117
12,902
2,476
144,791
19
256,187
269J04
160,169
CREDITORS: amounts falllng due
within ojje ye*T
NET CURRENT ASSETS
14J02
8,066
255,IJ02
152.103
TOTAL ASSETS LESS CURREI¥T
LIABILITIES
$40,520
443.983
NET ASSETS
540,520
443.983
FUNDS OF THE CHARITY
Endowtrt¢nt fimds
Rc5tricl¢d funds
UnTestrict￿ funds
267,852
177,772
94,896
540,520
271.758
81,274
90.951
443.983
Total tharity fundi
21
se financial statements were approved by the board of tn￿le¢S and authorised for issue on
lil. M. Pfl . 2026, and are signed on E¢half of the board by:
REV CANON HILARY BARBER
Vi¢ar
MICHAEL WALKER
Churchwarden
The Notes on pages 10 to 22 forni part of these Ilnancial statements.

THE HALIFAX MINSTER
STATEMEvf OF CASH FLOWS
YEAR ENDED 31 DECEMBER 2025
2025
2024
CASH FLOWS FROM OPERATING AcfiviTIES
Net income
96.537
23.398
Adjustmentsfor..
Dq)r¢cialion of tangibl¢ fixed a8s¢tS
Net (10ssesygains on investments
Other interest receivable and similar income
Accrued expenses
2,470
3,899
(10,144)
5,630
2.039
(13,616)
(13,127)
7,618
ChangeJ in..
Sto¢ks
Trad¢ and utheT debtf)TS
Trade and oth¢T ¢r¢ditors
{215)
2,476
606
376
(2,476)
(1,727)
2,485
Cash generated from operations
101259
Interest received
11036
11529S
13.127
15,612
Net cash from op￿ating activities
CASH FLOWS FROM INVESTING AcrIvrrIES
Purchase of tangible assets
Net (Losses)Igains on investments
N¢1 cash u8cd in invc5ting activitics
{6,900)
6,808
(92)
{3,899)
{3,899)
NET INCREASE IN CASH AND CASH EQUIVALENTS
CASH CASH EQUIVALENTS AT BEGINNINC OF YEAR
CASH AND CASH EQUIVALENTS AT END OF YEAR
IllJ96
144,791
15.520
129.271
144,791
256,187
The notes on P*Ees 10 to 22 foTnJ part of these fin4D¢ial stAtements.

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
GENERAL INFORMATION
The charity is a public benefit entity and a registsred charity in England and Wales and is
unineoTporated. The address of the principal office is Causeway> Hxlifax, West Yorkshire,
England HXI IQL.
STATEMENT OF CONqPLIANCE
These fin&n¢ial 8tatements have been prepared in conwliance with FRS 102, 'The Financial
R¢portin8 StsndaTd applicable in the UK and the Republic of tr¢lan(f, the Ststement of
Recommended Prnctice appli¢abl¢ to Chariti￿ pr¢paTing their accounts in accordance with the
Financial Rep)ning Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102}) and the Charities Act 2011.
ACCOUNTING POLICIES
B#sls of prep#r*tlon
The financial statemeDts knv¢ b¢¢n pr¢par¢d on th¢ historical cost basis, as modified by the
r¢vaiuation of certain fmancial a55cts and liabilitics and investment properties measured at fair
valu¢ tbrough income or expenditure.
The financial statements are prepared in sterling. which 15 th¢ funthional cutren¢y of the entity.
Golng conceTn
Th¢re are no material uncertainties about the charitys ability to continue.
Judgements key 8our¢es of esdm8don wncertalnty
Th¢ prepardtion of the financial statcmcnls requires management to make judgements. &stimates
and assumptioJ)s t￿￿t affect ihe amounts reported. These estimate5 and judg¢m¢nts ar¢ ¢ontinuJlly
reviewed and are based on experience and other factors, including expectations of events
that are believed to be reasonable under the C1￿umStances.
io

THE HALIFAX MINSTER
OTES TO THE FINANCIAL STATEMENfs
YEAR ENDED 31 DECEMBER 2025
ACCOU]YTING POLICIES
Fund accountlng
Unrestricted furLds:
Money wven to the Minster on the general understsnding that it will ￿ used at the discretion of
the PCC for furthering tbe mission and mit)Astry of th¢ church. The PCC may decide to put some
of the unre$tri¢ted money on one side to pay for specific projects (for example to buildthe Reserve
Policy fund). This money is deSi￿ted for these projects for administrative purposes only.
D¢signated funds are slill unrestricted and can be moved by the PCC to other general funds.
Restrkcted funds..
Money given to the Minster foT a particular piirpose, so Cannot be ￿ed by the PCC for anything
else.
Pernianent Endowment funds:
Money (such as cash) or assets (such ag shares) left to the PCC. These are also restricted fimds
given to the PCC with the specifit instruction that onty the iJ)¢om¢ ¢an be spent or us¢d. These
fun(ts are nvrmally named after the donor.
lllcomlng resourees
Incoming resources
Planned givin& collections, donations and tax r¢fundg ore recognised when re¢etved.
Grants and legacies are accouDted for when the PCC 18 legally entitled to the aTnount5 due.
All other income is rc¢ognis¢d when it is receivable.
All incoming resources are accounted for gross.
Resources expended
Grdttts alld donations are accounted forwhen paid oveT. The diocesan common fund is accounted
for when paid. All other expenditure is gencrally rccogtii8¢d whcn it 15 incurrcd and is accounted
for gross.
Tan2ible aisets
TAngible &88ets are inilially re¢ord¢d at cosL and subsequently stated at cost less any a￿uMulated
d¢prc¢iation and impairnient I0￿es. Any tangible assets Ca￿led al Tevalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depr￿latiOll and
subscqucnt accumulat¢d imp&irnient losses.
li

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
AccouwfiL¥G POLICJES fc¢wthwL
Tangible asgets
An in¢r¢as¢ in ih¢ ¢wing amounl of all ossel #s a r¢sult of a TeY4luation, is recognised ID other
rccognI￿d gains and losses. unless it reverses a charg¢ for impainnent that ha8 previously b¢¢n
recogni8ed &q expendituie within the ststement of fiNncTal athivities. A decreasc in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and Ioss¢s,
except to which it offsets any previous revaluation gain, in which case the loss is shown withi
other recognised gains and losses on the stalement of financial actiTrities.
Depreeiation
Depreciatioll is calculated so as to wrilc off thc cosl or valuation of an assct. less its residual value,
over the useful economic life of that asset as follows..
Equipm¢nt
10 /0 straight lin¢
Investments
Unlisted equity investments are initially recorded at Cost, and subsequently measured at fair value.
If fair yalu¢ ¢annot b¢ rcliably mcasur¢d, ass¢ts ar¢ m¢a5ur¢d at cost less impaim]ent.
Listed investtnents are megsur¢d at fairvalue wiih¢hanges in fair value being re¢ogtits¢d iti incon
or expend1tt￿e.
Impairment of fixed assets
A review for indic&lor8 of impainnent is Ca￿led out at each TCPOrting dat¢. with the r¢cover¥ble
amount being estimated where such indicators exist. Mlhere the carrying valuc exce￿5 th
recoverable amouni the asset is impaired accordingly. Prior impaiments are also revi¢wed for
possible reversal at each r¢porting dal¢.
For the purposes of impairnicnt trsting* when it is not possible to estimate the recoverable amount
of an individual ass¢t, an ¢slimat¢ is mad¢ of th¢ r¢¢ov¢rabl¢ amowAI olthe cash-gen¢rating unit
to which the asset belongs. The cash-generating unit is the smallest identifidble group of &ss¢ts that
includes the asset and generates cash inflows that largely independenl of the cash inflows from
other assets or groups of assets.
For impairn)ent testing of goodwill, the goodwill acquired in a business combination is. from the
a¢quisiiion dat¢, allo¢ated to ¢ach of the ¢8sh-g¢nerating units that are ¢xpe¢ied to benefit from the
syncrgie5 of th¢ ¢ombinatiOll. iTr¢sp¢ctive of wh¢thcr oth¢r &ssct$ or liabilitics of the ch￿lty are
&ssign¢d to thos¢ unitg.
Stocks
Sto¢ks are measured ai th¢ lower of cost and estijnated ￿lling pric¢ l¢ss wsls to complete md sell.
Cost in¢lud¢s all costs of Purchase, costs of conversion and other ¢osts in¢urr¢d in bringing ihe
sto¢k to ils pw$¢nt location and eondition.
12

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS (c•xl¥ff4•
YEAR ENDED 31 DECEMBER 2025
The company only hos financial assets and financial liabilitie8 of a kind that qualify as basic
financial instruments. Basic financial instruments are initially recognised at transaction value and
subse4ucntly rn¢asw¢d at th¢ir settlement value with the exception of bank 108ns which ar¢
subsequently measur¢d at amortised cost llsing the effective interest method.
DONATIOF4S AND LEGACIES
Unrestti¢led
Funds
R¢stricted TotAI Funds
Funds
2025
DONATIONS
Planned giving bank
Platmed 8ivAng envelO￿S
Loose p14t¢ colledions
Giving through church boxes
On¢ off gift aid gifts
Donations, appeals ¢tc
Gift *id tax Tefimd
O¢h¢r funds gcn¢rat¢d
LEGACIES
Legaeies
GIL4NTS
GTaDts receivable
38,369
8,679
25259
14.768
4.317
19,152
12,976
1,422
38,369
8,679
25,259
14,768
4115
34,397
12,976
1,422
98
15.245
15,000
106,589
121,589
4,963
12.922
17,88S
279,759
144,905
134,854
Unrestricted Restricted Totsl Funds
Fwids
Funds
2024
DONATJONS
Planned giving bank
Planned giving envelopes
Loose plate collections
Giving thTough church boxes
One off gift aid gifts
Donations, appeals etc
Gift aid tax refulld
Other fimds generated
LEGACIES
Legacie5
37,810
8,048
28.282
16,433
2,581
4,413
17.121
37,810
8,048
28,654
16,433
2,581
43,780
17,121
372
39.367
GRANTS
Grants receivable
1.806
116,494
10,806
48,739
165,233
13

THE HALIFAX MtNSTER
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
CHARITABLE ACTIVITIES
Unrestricte41
Funds
Restricted Totsl Funds
Funds
2025
Music department income
Edu¢atioy) d¢partment
Bcllring¢TS in¢om¢
F¢¢s for w¢ddings and fimwals
Events
156
350
1,695
6,781
13,488
22.215
22,371
J50
1,695
6,781
13,488
44,685
22,470
22,215
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Music depathenl income
Education d¢parlJn¢Iit
Bellringer8 income
Fees for wcddings and funcrals
Events
150
369
1,055
7,663
58.465
49,869
50,019
369
,055
7,663
58,465
117.571
67,702
49,869
OTHER TRADING ACTIVITIES
unT￿trIcted Total Funds UDre5trickd Total Funds
Funds
2025
Funds
2024
Fundraising events
Shop income
Minster hire
Printing and bann¢r spac¢
1&2,146
22,400
29,640
6,798
160,984
102,146
22,400
29,640
6,798
160,984
18,228
20,528
7,494
46,250
18,228
20,528
7,494
46,250
VESTMENT ThCOME
Unrestricted Total Unrestricted Total Funds
Funds
2025
Funds
2024
Deposlt accounl interest
Income from endowments
3,145
10.891
3,145
10,891
14,036
5,515
7,612
13.127
5.515
7,612
13,127
14,036
14-

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENfs
YEAR ENDED 31 DECEMBER 2025
COSTS OF RAISING DONATIONS AND LEGACIES
Unrestri¢t¢d Total Funds Unrestricted Total Fund5
Funds
2025
Funds
2024
Costs of stewardship scheme
83
74
74
COSTS OF OTHER TIL4DING AcrJvi'riES
Unrestricted Tot81 Funds Unr¢stri¢t¢d Total Funds
Fun(ts
2025
Funds
2024
Shop costs
Costs of staging ¢v¢Thts
16,965
65,246
82211
16,965
6S,246
81211
15,039
15.039
15,039
15,039
10. EXPENDITURE ON CHARITABLE ACTIVITIE8 BY FUND TYPE
UnTestsicted
Funds
Restricted T•tal Funds
Funds
2025
Religio￿ activity
Music department
Education department
Events
Support costs
88,743
157
1,475
6.331
146250
242.956
4,157
36,295
92,91
36,452
1,475
6,781
179,126
316,734
450
32,876
73,778
Unrestrirt¢d R¢stricl¢d Toial Funds
Funds
Funds
2024
Rcligious a¢tivity
Musi¢ departm¢nt
Education d¢paTiment
Ev¢nls
Support costs
75.880
900
1.537
71.458
77,417
72,358
22,699
127.764
227,243
8.000
2.240
30,699
130,004
83,235
310,478
Is-

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
11. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE
Activili¢s
und¢rtaken
directly Support costs
TotAI funds
2025
Total fimd
2024
R¢ltgious activity
Music department
Evcnts
Governance costs
92,900
36,452
6.781
155,644
248,544
36,452
781
23,482
315,2S9
205,175
72,358
30,699
2,246
23,482
179,126
136,133
310.478
12. NET ILOSSESYGAINS ON INVESTMENTS
Unrestiiclcd Endowment Total Funds
Funds
Funds
2025
Gainsloosses) on cash held for invesiment putposes
(3,906)
(3,899)
Unrestri¢t¢d Endowment Total Funds
Funds
Funds
2024
Gainsl(loss¢s) OTh ¢ash held for investn￿nt purposes
(20}
6.828
6.808
13. IYET INCOME
Net income is stated after chargingl(crediting).'
2025
2024
Depreciation of tangible fixed assets
Operating lea8¢ rentsls
2A70
2.039
5.405
14. INDEPENDEN[ EXAMINATION FEES
2025
2024
Fees payable to the ind¢p•￿ent ¢xamin¢r for..
Ind¢p¢ndent examination of the fmancial statements
1,325
960
15. STAFF COSTS
The totai staff costs and employee benefits for the reporting period are analysed as follows..
2025
2024
Wages and salari¢s
63,210
52.882
16

THE HALIFAX I￿lINSTER
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
The aver&ge head count of employees during the year w&s 3 {2024.. 3).
No mployee received employee benefits of more than £60.000 (hwing the year {2024: Nil).
16. TRUSTEE REMUI¥ERATION AIYD EXPENSLS
Sheila Stoppard received £1,285 (2024- £1.390) forher duties as verger at wedditigs and funerals.
17. TANGEBLE FIXED ASSETS
EquipmeT)t
Total
Cost
At l J&nug4ry 2025 and 31 Detember 2025
Depreciatio
At l JaM￿ry 2025
Charge for th¢ year
At 31 December 2025
24,706
24,706
5,023
2,470
7,493
S023
1470
7,493
Carrying amount
At 31 December 202S
17,213
17213
At 31 De¢emb¢r 2024
19,683
19.683
18. INVESTMEIYTS
List
investments investments
Total
Cojt or valnation
Ai l January 2025
Additions
Fair value movements
439
271,765
272,204
(3,906)
267,859
(3.899)
At 31 Dettmber 2025
208J115
ImpAErnJent
At l January 2025 and 31 December 2025
C*rrylng amount
At 31 December 2025
267,859
271,765
268￿￿5
272.204
At 31 Decem￿ 2024
439
All inve8lmcntS Shown above are held at valuation.
Financial asseti held at fair value
lttve8tmcllts r¢pres¢nt pern)an¢ot endowments and are invested in the Church of England's C¢ntral
BoaTd of Finance Investsnent FwiLt The interest and dividends from the invesknents are
Unrestr1￿cd funds and as such are paid directly into the Church's bank account and utilised by the
PCC for gcn¢rnl purp05C8.
17

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS <¢•#th￿4)
YEAR ENDED 31 DECEMBER 2025
19. DEBTORS
2025
2024
Prepayment5 and ac¢n￿l income
2.476
20. CREDrroRS: alllOllDt$ falling due within one year
2025
2024
Trade creditors
Accrnals and deferred incim]e
179
14,123
{427)
8,493
14,302
8,066
21. ANALYSIS OF CHARITABLE FUNDS
Uure8trl¢ted funds
Gains and
losses 31 Det 21125
l Jan 2025
Income Expenditure
Transfers
General fimds
Halifax Minster
Reserve
Treasury/Exbibiti
on Fund
Bellringers Fwid
27.512
342.125 (324,243) (13,207)
32,194
62.414
62,414
105
920
105
183
270
{1.007)
342.395 (325.250) (13,207)
90,951
94,896
Gains and
105s¢s 31 Dec 2024
l Jan 2024
Income Expendiiure
Transfers
General fimds
Halifax Minster
Reserve
Treasury￿xhibitl
on Fund
Bellringers Fund
26,585
243,303 (242,356)
(20)
27.512
62,414
62,414
105
650
105
920
270
89,754
243,573
(242,356)
(20)
90,951
18

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS (£oAth4ed)
YEAR ENDED 31 DECEMBER 2025
Restrl¢trd fvnds
Gain5 attd
Ios8e5 31 Dec 2025
l Jan 2025
Income Expenditure TTansfer5
Education Fund
Bishop's
Developm¢nt
Fund
Friends of the
Music Fund
Pilling (Organ &
Toilet) Fund
Greenwood Fund
Waterhouse
Memorial Fund
Friends of M￿lC
Fund
Community
Foundation For
Calderdale
Benefa￿ Trust
Grant- driveway
Altar alld lectern
Mother union
CFFC- Summer
Festival
Bishop's
Development
Fund- Sumer
Festival
Calderdale
Council
Sir GeoTge
Martin Fund
SWY NHS
Partnership
Waterhousc
L¢cturees Fees
Altcr & Le¢t¢rn
Fund
Dearden Fund
Conservation
Management Pla
Friends of the
Minster
CFFC
suslainability
projcct
Leeds Diocese
2,6(M)
98
2,698
825
825
25,013
122.805
(36.296) {65,140)
46,382
3,062
25,586
6,500
9,562
25,586
2.302
2,302
113
113
593
593
197
(140)
57
1,500
1,51M
I,ooo
(1.000)
250
(250)
10,753
10,753
64.929
(71)
65,000
8,730
(18.093)
9.363
12.260
(14.712)
2,452
7,5
4,972
7,SlbQ
4,972
19

THE HALIFAX MIIYSTER
NOTES TO THE FINANCIAL STATEMENTS f-.
YEAR ENDED 31 DECEMBER 2025
Building Grant
Leap Bradford-
F¢stival of
Women
NHS Creative
Mirjds -
Crafternoon teas
450
(450)
1.235
(2.907)
(73.779)
1,672
13,207
81,274
157,070
177,772
Gains and
Ioss¢s 31 Dec 2024
l Jon 2024
Lncomc Expenditure
Transfers
Education Fund
Bishop's
Development
Fund
Friends of the
Music Fund
Pilling (Organ &
Toilet) Fwld
Greenwood Fund
Waterhouse
Memorial Fund
Frie￿1$ of Music
Fund
Community
Foundaiion For
Calderdale
Ben¢fa¢i Trnst
Grant- driveway
Allar and leclern
Mother union
CFFC- Summcr
Festival
Bishop's
Development
Fund- Sum¢r
Festival
Calderdal¢
Council
Sir G¢orge
Martin Fund
SWY NHS
Partnership
Waterhouse
IKctureVs Fees
Alier & Lectern
Fund
D¢ard¢n Fund
1,61
1,000
2,600
825
825
14,556
(40.837)
(26281)
7,937
25,586
26,025
130,900)
3.062
25.586
2,302
2.302
51.294
51,294
593
12,309
193
593
10.753
197
(1,556)
{405)
(3,000)
{5,000)
4(X)
(287)
113
1.51X)
1,500
(1.000)
250
{250)
20-

THE HALIFAX MtNSTER
NOTES TO THE FJNAY4CIAL STATEMENTS (¢Mrfwred)
YEAR ENDED 31 DECEMBER 2025
Conservation
managen￿Trt Plan
Friends of th¢
Minster
CFFC
sustainability
prO)￿t
Leeds Diocese
Buildillg Grant
Leap Bradfi)Td-
Festival of
Women
NHS Creativ¢
Minds-
Crafternoon leas
8,730
8,730
65,901
98,608
(83.235)
81274
Endowmejbt fund$
Gains and
I0￿S 31 Dee 2025
l Jan 2025
Income EXp￿ditUre Transfers
271.758
(3,906)
207,852
Gains #nd
108ses 31 Dec 2024
l Jan 2024
Income EXpa￿lture
TT4ll5fers
TnLsi fu￿1
264.930
6,828
271,758
21

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS (Co￿￿*¢&}
YEAR ENDED 31 DECEMBER 2025
22. ANALYSIS OF IYET ASSETS BETWEEN FUNDS
UnrestTicled
Funds
Restricted Endowm¢nt Total Funds
Funds
Funds
2025
Tangible fixed asscts
Investments
Current &8sets
Creditors less tILan l year
1.146
16.067
446
161,259
17,213
268,298
267,21S
112,206)
540,520
267.852
105,956
(12,206}
94.896
assets
177,772
267,852
UnrestTiCted
Funds
R¢strict¢d Endowment Total Funds
Funds
Funds
2024
Tangible fixed assets
Investments
Current ass¢ts
Creditors less than l year
Ntt assets
1.370
18,313
19,683
272.197
160,169
(8.066)
443,983
271,757
77339
(8,066)
70.643
82,830
101,583
271,757
23. ANALYSIS OF CHANGES IN NET DEBT
At
At
l Jan 2025 Cash flows 31 Dec 2025
Cash ot b)nk and in hand
144.791
111,396
256,187
24. OPERATING LEASE COMMITMENTS
The total ￿tllre minimum lease payments undcr nonvcancellable operating l¢as¢s are as follows:
2025
2024
Noi law ihan l year
Later than l ycar and not I4￿r than 5 years
3,816
2,058
3,816
5,874
5,874
9,690
22

THE HALIFAX MINSTER
MANAGEMENT INFORMATION
YEAR ENDED 31 DECEMBER 2025
The followlDg pages do not (ortn p#rt of the flnlnclal Statement

THE HALIFAX MINSTER
DETAfLED STATEMEiYf OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2025
2025
2024
Income and endowments
DoDadons and leg&cles
Planned giving bank
Planned giving e))velopes
Loose plate collecli¢ms
Giving throu8h ehur¢h boxets
One off gift aid gifts
Donations, appeals ac
Gift aid tax refund
Othcr funds gcn¢rated
Legacies
ants receivabl¢
38J69
8,679
25,259
14,768
4,415
34J97
12,976
1.422
121,589
17,885
279,759
37,810
8,048
28,654
16,433
2.581
43,780
17,121
10,806
165,233
ChAr5table actI￿tA¢S
Music d¢partsn¢nt incom¢
Education department
Bellnngers incollLe
Fees foT wed(h'ngs and fulleTals
Events
22J71
35
1,695
6,781
13,488
50.019
369
1,055
7,663
58.465
117,571
44.685
Other tr*ding a¢tlvSlAes
Fwidraising cvents
Shop income
Minster hire
Printing and banner space
102,146
22,400
29,640
6,798
160,984
18,228
20,528
7,494
46,250
Investment Income
Deposit account interest
Jncome frvTn endowments
3,145
10,891
5.515
7,612
14,036
13,127
Totsl income
499,464
342,181

THE HALIFAX MINSTER
NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2025
Expettditure
Cost$ of ratslng donailons ley¢les
Costs of Btewardship scherne
83
74
Costj of otber trxdlng actlvhles
Shop purchases
Cost of staging fimdraising events
1&965
65J46
15,039
82211
15,039
Expenditure on ch#rit*ble *¢tlJltle8
Religious *ctivAty
Parish share
Clergy expenses
Upk¢¢p of servlces
Bell ringers
Funeral disp￿310￿$
(Page 15)
Swpport c•sts
Wages and salaries
OpCr￿Ing leases
Minsler TUDning-
Minster Tunning- water rdte
Minsl¢r running- ¢l¢ctrictty
Minster-mainlenanc¢
60J04
5.699
1&165
lJ72
7J60
92900
57,729
4.712
8,492
460
6,024
77,417
S7￿1]
3916
11,429
337
3,114
9J93
9J78
5,787
2,137
4AOI
2.470
23,482
3,788
5.552
5,904
A.958
23,003
48,170
5,405
5,974
283
6,156
9,619
8,644
9.527
1.655
7,678
2.039
2.246
Minster cleaning
Minster running- telephone and broadband
Office costs
D¢preciation
Ixgal and professional fees
Publi¢ity and PR
Minst¢r giving
Publicity and PR
Training and confercnccs
Minster major Tepairs - SIT￿tur¢
Rent and ¢xp¢ns¢s of offices
(Page 15)
5.678
8.819
60
3.485
4,566
134,404
179,126
25

THE HALIFAX MINSTER
NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTivrrtES (tsAd..•4)
YEAR ENDED 31 DECEMBER 2025
2025
2024
Music depthment
Musi¢ d¢partment costs
Educatlon department
Education department costs
Events
Cost of stagitig charitabl¢ ¢v¢nts
36,452
72.358
1,475
6,781
30.699
Total expenditure
399,028
325,591
Net {losses)IgalDs on Investments
Gainsl{1058es) on cash hcld foT invcstmcnt purposcs
3,899
(6,808)
Net income
96,537
23,398
26