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2025-12-31-accounts

Charity No: 1134014

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 DECEMBER 2025

FOR

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page
Legal and Administrative Information 1
Trustees’ Report 2 - 7
Independent Examiner’s Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 - 15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025

Trustees: Mrs Jacqueline Earnshaw
Mrs Fiona Siekierkowski
Mrs Katherine Jones
Mr Philip Jones
Mr Geoffrey Marson
Mrs Charlotte Meek
Dr Eliza McIntosh
Mrs Helen Render
Mr Robert Siekierkowski
Reverend Dr Anna Wallis
Dr Marjorie Wilson
Parish Administrator: Dr Catriona Brent
Contact Details: The Parish Administrator
Callister Hall
Woodacre Lane
Bardsey
Leeds
LS17 9DG
Telephone 01937 574273
Email bardseyparishchurch@gmail.com
Web www.bardseyekparish.com
PCC Treasurer: Mrs Katherine Jones
Independent Examiners: Temporal Lennon & Company Limited
Chartered Accountants
Suite 1
1 The Crescent
Adel
Leeds
LS16 6AA

1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025

Aim and purposes

The Parish of Bardsey Parochial Church Council (PCC) is a public benefit entity within the meaning of FRS102 and has the responsibility of co-operating with the Incumbent, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also responsible for the care and maintenance of two churches: the Parish Church of All Hallows in Bardsey and the Church of Saint Mary Magdalene in East Keswick, together with their respective churchyards, both of which remain open for burials and the interment of ashes. A further responsibility extends to the care and maintenance of the church hall in Bardsey, known as The Callister Hall.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we have considered the Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the Parish Church of All Hallows, The Church of Saint Mary Magdalene and The Callister Hall.

Reference and Administration details

The Parochial Church Council of the Ecclesiastical Parish of Bardsey is a registered charity – registration granted on 3rd February 2010. The official name of the charity is:

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

Registration number 1134014

Working name: Bardsey with East Keswick PCC

The Ecclesiastical Parish of Bardsey includes the villages and communities of Bardsey, East Rigton, East Keswick, Wike, Wothersome, and parts of Scarcroft. The parish boundaries stretch from the A61 Leeds/Harrogate Road in the west almost to the A1 road at Bramham in the east. It is part of the East Leeds Deanery in the Archdeaconry of Leeds and the Diocese of West Yorkshire and the Dales.

Members of the Parochial Church Council are either ex-officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules (2020).

2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

REPORT OF THE TRUSTEES (CONTINUED….)

During 2025 the following served as trustees of the charity:

Mrs Jacqueline Earnshaw (Churchwarden; lay chair) Mrs Fiona Siekierkowski (Churchwarden) Reverend Dr Anna Wallis (SSM Priest with permission to officiate)

Elected in 2024 (up for re-election in 2026)

Mrs Katherine Jones (PCC treasurer) Mr Philip Jones Mr Geoffrey Marson Professor Marjorie Wilson

Elected in 2025 (up for re-election in 2027)

Dr Eliza McIntosh (PCC Secretary) Mrs Charlotte Meek (Parish Safeguarding Officer) Mrs Helen Render (Parish Baptism Secretary)

Deanery Synod members (up for re-election in 2026)

Mr Robert Siekierkowski Mr Terry Wheeler (retired March 2025) (three spaces vacant for Deanery Synod)

Structure, Governance and Management

The Parochial Church Council (PCC) is a body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure 1956 and the Church Representation Rules 2020

The method of appointment of PCC trustees is as set out in the Church Representation Rules 2020. Newly appointed PCC trustees are introduced into their roles and responsibilities by the Churchwardens.

The PCC has met on six occasions during the year (five ordinary meetings, one section 12 meeting regarding the vacancy and one APCM). These meetings have been in person. The average attendance of the ordinary meetings was 81%. There were 88 names on the Electoral Roll at the time of the APCM in May 2025.

All meetings include the review of the reports of PCC subcommittees and the sanctioning of any actions as required. The main subjects under discussion during 2025 were: preparation and approval of the documents necessary to advertise for a new vicar; service patterns; our role in the community; the ongoing routine management of our buildings and churchyards; matters of finance, stewardship and safeguarding.

The PCC has continued to hold discussion during the meetings. Reports are sent out in advance, and PCC members are expected to read them before the meeting.

During the continued vacancy, the churchwardens have acted as lay chairs of the PCC.

3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

REPORT OF THE TRUSTEES (CONTINUED….)

Structure, Governance and Management (Continued...)

Standing Committee: Suspended during the period of vacancy; any issues have been brought to the PCC, via email if necessary between meetings. All Hallows Church Council: Suspended; issues brought to the PCC Saint Mary Magdalene Church The vestry committee meets regularly. Anything involving major Council: changes or expenses is then brought to the PCC.

The PCC supports a parish office, situated in the Callister Hall. This office is managed by the Parish Administrator who has flexible working hours but will be in the office for some time each weekday.

Achievements and Performance

The parish is currently in vacancy.

The Reverend Dr Anna Wallis is a member of our congregation and an SSM, licensed as a Priest with Permission to officiate in the Diocese from December 2021.

Our churchwardens have done an amazing job of organising visiting clergy to take services during the vacancy, and we are grateful to the churchwardens for all their efforts in coordinating services as well as to the visiting clergy who have given so generously of their time to help out.

Our normal times of services are: -

First Wednesday of the month 11.00 - Holy Communion at Saint Mary Magdalene First Sunday: 10.00 – Joint Parish Holy Communion (at either church) Second Sunday 08.00 - Holy Communion All Hallows 09.15 – Family Worship at Saint Mary Magdalene 10.45 - Family Worship at All Hallows Third Sunday 08.00 – Morning Worship at All Hallows 09.15 – Holy Communion at Saint Mary Magdalene 10.45 - Holy Communion at All Hallows Fourth Sunday 08.00 - Holy Communion All Hallows 09.15 - Morning Worship at Saint Mary Magdalene 10.45 - Morning Worship at All Hallows Fifth Sunday A joint service is held at either church

During the period of vacancy the service pattern has needed to be flexible to facilitate the schedule of visiting clergy. Together with joint services to reduce heating during the winter months, this has helped us continue to build a stronger parish identity and ease the strain on resources.

Our churches are normally publicly open during day light hours and feature a Children’s Craft area which is used during the week and is popular with local families.

4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

REPORT OF THE TRUSTEES (CONTINUED….)

Achievements and Performance (continued…)

In 2025 we held 8 baptisms and 3 weddings. 15 funerals have taken place, 1 person has been buried and the cremated remains of 15 people have been interred in our churchyards.

Bardsey playgroup, a registered local authority childcare provider, rents the Callister Hall on weekday mornings for much of the year. Other local groups including a bridge group also use this building during the week. We have continued to hold a “Callister Café” on the second Tuesday of every month as a social space for local residents to have a community lunch. This has proved popular and grown steadily over time.

Our mission statement is: ‘Caring churches where all are welcome to know the peace and love of God’.

During the year we have continued our mission into the community in a number of ways: -

5

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

REPORT OF THE TRUSTEES (CONTINUED….)

Financial Review

Overall income in 2025 decreased by 23% to £105,976 (2024: £138,338) mainly due to us not having a fundraising campaign during the year and also a reduced amount of Gift Aid being able to be claimed.

Planned giving income, plus other giving, decreased by 3% to £48,228 in 2024 (2024: £49,523 ) which is a shame as 2024 had been the first increase in several years. (2023 : 48,296, 2022: 52,521, 2021: £53,520, 2020: £81,240). This level of giving remains a matter of concern for the future financial viability of the parish. A stewardship campaign was held in 2024 alongside the fundraising campaign and as part of this we joined the Parish Giving Scheme. However, only a third of givers have signed up to the annual increase which has contributed to giving not increasing in 2025. Alongside this unplanned giving dropped by 37%. Gift aid, where appropriate, is claimed each month through PGS or quarterly for other gifts. There was one legacy during the year restricted to expenditure at St Mary Magdalene, and indeed used for the new boiler, some donations towards the cost of repairs to the Callister Hall roof which was done in 2025, and for repairs to the organ at All Hallows which were actually completed in March 2026.

Rental income from the Callister Hall shows a small increase to £9,383 (2024: £8,256). Newsletter advertising decreased fractionally to £4,864 (2024: £4,881). Income from investments decreased to £9,463 ( 2024: £10,187) which was not surprising as the funds in the accounts has decreased. Income from Parochial fees decreased to £9,275 (2024: £12,037) – this due to a fewer number of weddings, funerals, burials etc over the year.

Expenditure shows a decrease of 10% to £144,343 (2024: £160,226). Utility costs decreased dramatically to £14,037 in 2025 (2024: £21,254, 2023: £15,866, 2022: £6,954, 2021: £4,363). We continued holding joint services in the early months of the year with the aim of limiting these costs, with a number of other factors also helping eg a new boiler at St Mary Magdalene, new contracts and lower usage. The cost of the new boiler was covered by the legacy money received. £3,330 was spent on wall repairs at All Hallows and £600 to sort out storm damage to trees in the churchyard.

The Callister Hall roof was repaired in 2025 at a full cost of £6,600. However we were very grateful to receive a grant of £5,500 from the Emmerdale Section 160 fund towards this work. A further £650 was received in donations towards the work.

The PCC felt unable to pay the Parish share in full in 2025; £60,000 was paid against an invoice of £85,747. It was felt that to pay more would leave us in a financially insecure place moving forwards. All £60,000 was withdrawn from investment funds to allow this payment to be made. Leeds Diocese have started a Parish Share Agreement process to help parishes look at how they can best meet these costs. Part of this is issuing Parish Share invoices on a three year rolling process so we know that our Parish Share invoices moving forwards for the next 3 years are all in excess of £90,000 which will be extremely challenging.

The Parish has assets held in investments, however, a large part of this is an Endowment fund from which only the interest can be used for the maintenance and upkeep of the East Keswick churchyard. Unfortunately during 2025 the endowment and investment accounts suffered losses rather than gains which has not helped the situation. The two investment accounts have now been transferred into deposit accounts to avoid further losses. It is hoped the endowment will regain its position over the coming years.

The Parish remains solvent but moving forwards there is little if any expectation of being able to pay the Parish Share in full. The PCC realise the need to address the situation proactively and to be good stewards of the Parish finances.

Policy on Reserves

Reserves are managed and invested in order that short, medium and long-term requirements of the Parish can be adequately met and funds made available to satisfy any needs as and when they arise. The P.C.C has agreed to increase the reserves held to £42,000 (a 4% increase) to satisfy such needs.

6

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

REPORT OF THE TRUSTEES (CONTINUED….)

Volunteers

The church leadership wishes to express its grateful thanks and appreciation to every member of our congregation and many other local people who have tirelessly and enthusiastically given their time and support to the parish throughout 2025.

Fabric and Maintenance Report

During 2025 All Hallows, Saint Mary Magdalene and the Callister Hall have undergone the annual statutory inspections required for fire extinguishers and gas safety as well as the five yearly electrical inspection. The lightning protection on both churches has been inspected and tested. The two church organs have been serviced with issues identified which will need repair. Routine maintenance of the grass, hedges and trees in both churchyards has also continued.

Other works:

All Hallows –

The boundary wall on the south edge of the top was repaired, following storm damage.

Saint Mary Magdalene –

A comprehensive tree survey indicated major work was required to the large lime trees on the western boundary. Overhanging and dead branches were removed together with the epicormic growth. Following a failure at its annual servicing, the inefficient Ideal Concorde boiler was replaced with a high efficiency Worcester 8000 50kW regular boiler.

Callister Hall –

The twice yearly servicing of the fire alarm and smoke detectors was carried out. The two flat roofs have been repaired, covered by funding from the Emmerdale fund and the accessible toilet was repainted.

Risk Management

Safeguarding

The PCC recognises the importance of its responsibilities to the needs of all vulnerable adults and young people and abides by all Government and Diocesan policy requirements. All PCC members have undertaken online safeguarding training during and our safeguarding polices are displayed on our notice boards and our web site. Safeguarding matters are discussed at all PCC meetings, reviewed annually and full written policy for the parish is available from the Parish office.

Health and Safety

The health and safety of the users of our premises is an ongoing concern as the PCC seeks to assess and to monitor all risks relating to its various activities. Health and Safety matters are discussed at all PCC meetings, reviewed annually and written policies are held in both churches and the Callister Hall.

Approval

This annual report was approved by the Parochial Church Council on ……………………. 2026 and signed on their behalf by the Churchwardens as the joint chairs of the PCC during the period of vacancy.

………………………………… (Mrs Jacqueline Earnshaw; Churchwarden)

………………………………… (Mrs Fiona Siekierkowski; Churchwarden)

7

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025, which are set out on pages 9 to 15.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 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 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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those record; or

  3. the accounts 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 as 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.

J M G Richardson FCA Temporal Lennon & Company Limited Suite 1 1 The Crescent Adel Leeds LS16 6AA

Date: 12 May 2026

8

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
INCOME AND ENDOWMENTS
Voluntary Income
2a
Activities for generating funds
2b
Income from investments
2c
Church activities
2d
TOTAL INCOME
EXPENDITURE
Church activities
3a
Raising funds
3b
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
BEFORE INVESTMENT GAINS
NET GAINS/(LOSSES) ON
INVESTMENTS
NET INCOME/(EXPENDITURE)
TOTAL FUNDS BROUGHT
FORWARD
TOTAL FUNDS CARRIED
FORWARD		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
2025
£
£
£
£
66,766
6,225
-
72,991
14,247
-
-
14,247
2,309
-
7,154
9,463
9,275
-
-
9,275
92,597
6,225
7,154
105,976
61,797
67,483
12,021
141,301
3,042
-
-
3,042
64,839
67,483
12,021
144,343
27,758
(61,258)
(4,867)
(38,367)
0
(3,331)
(15,005)
(18,336)
27,758
(64,589)
(19,872)
(56,703)
372,347
118,341
285,379
776,067
£400,105
£53,752
£265,507
£719,364		 2024
£
102,977
13,137
10,187
12,037
138,338
157,487
2,739
160,226
(21,888)
18,730
(3,158)
779,225
£776,067

9

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

BALANCE SHEET AS AT 31 DECEMBER 2025

Notes
FIXED ASSETS
Tangible
7a
Investments
7b
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
LIABILITIES
Creditors: amounts falling due in one year
9
NET CURRENT ASSETS
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted
10 & 11
Restricted
10 & 11
Endowment
10 & 11		 2025
£
366,130
296,778
662,908
2,220
57,419
59,639
3,183
56,456
£719,364
400,105
53,752
265,507
£719,364		 2024
£
366,130
375,114
741,244
1,547
40,609
42,156
7,333
34,823
£776,067
372,347
118,341
285,379
£776,067

Approved by the Parochial Church Council on __ May 2026 and signed on its behalf by:

……………………………………………….

P.C.C. Chairman

10

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. Accounting Policies

Basis of preparation

The P.C.C. is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of P.C.C.'s and with the Regulations' "true and fair view" provisions, together with the provisions of Section 1A "Small Entities" of the FRS102 (2016) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

The financial statements have been prepared under the historical cost convention, except for the valuation of investment assets, which are shown at fair value.

Fixed assets

Consecrated land and buildings

Consecrated and beneficed property is excluded from the accounts by section 10 of the Charities Act 2011.

Freehold property

No depreciation is provided on buildings as the current estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial. An impairment review is carried out each year-end and any resultant loss identified included in expenditure for the year.

Movable church furnishings

No value is placed on movable church furnishings held by the Churchwardens on special trust for the P.C.C. and which require a faculty for disposal since the P.C.C. considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed.

Other fixtures, fittings and office equipment

Equipment used with the church premises is depreciated on a straight line basis over 10 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

Investments

Investments are stated at market value.

Resources used

Grants and donations are included in the Statement of Financial Activities when any preconditions preventing their use by the P.C.C. have been met. For collections and planned giving this is when the funds are received.

Activities directly relating to the work of the Church

The Diocesan share is accounted for as the amount remitted to the Diocese in the year.

11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025 (CONTINUED…)

1. Accounting Policies (continued…)

Funds

Unrestricted Funds

These represent the remaining income funds of the P.C.C. that are available for spending on the general purposes of the P.C.C., including amounts designated by the P.C.C. for fixed assets for its own use or for spending on a future project.

Restricted Funds

These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

Endowment Funds

These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.

Incoming resources

Recognition of income and endowments

These are included in the Statement of Financial Activities when:

  1. the P.C.C. becomes legally entitled to the use of the resources;

  2. and inflow of economic benefit is probable; and

  3. the monetary value can be measured with sufficient reliability.

Other ordinary income

Rental income from letting of church premises is recognised when the rents are due.

Income from investments

Dividends and interest are accounted for when receivable.

2 INCOME AND ENDOWMENTS

2a)
Voluntary Income
Planned giving
Tax recoverable
Other giving
Other income and fundraising
Legacy
Donations
2b)
Activities for generating funds
Callister Hall income
Newsletter and advertising		 Unrestricted
Funds
£
43,386
11,340
4,842
7,198
-
-
£66,766
9,383
4,864
£14,247		 Restricted
Funds
£
-
-
-
-
5,000
1,225
£6,225
-
-
-		 Endowment
Funds
£
-
-
-
-
-
-
-
-
-
-		 2025
£
43,386
11,340
4,842
7,198
5,000
1,225
£72,991
9,383
4,864
£14,247		 2024
£
41,800
15,826
7,723
23,340
6,000
8,288
£102,977
8,256
4,881
£13,137

12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025 (CONTINUED…)

2. INCOME AND ENDOWMENTS (continued…)

2c)
Income from investments
Dividends on CBF investment funds
Bank and CBF deposit funds interest
2d)
Income from church activities
Parish council grant
Parochial fees
3
EXPENDITURE
3a)
Church activities
Church and Hall running costs
Church and Hall maintenance
Churchyard maintenance
Non recurring major expenditure (see
note 6)
Diocesan share
Management and administration
Donations
3b)
Raising funds
Printing of newsletter		 Unrestricted
Funds
£
2,309
-
£2,309
-
9,275
£9,275
Unrestricted
Funds
£
19,540
7,386
5,474
10,530
-
18,567
300
£61,797
£3,042		 Restricted
Funds
£
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
5,000
60,000
-
2,483
£67,483
-		 Endowment
Funds
£
6,478
676
£7,154
-
-
-
Endowment
Funds
£
-
-
12,021
-
-
-
-
£12,021
-		 2025
£
8,787
676
£9,463
-
9,275
£9,275
2025
£
19,540
7,386
17,495
15,530
60,000
18,567
2,783
£141,301
£3,042		 2024
£
9,590
597
£10,187
-
12,037
£12,037
2024
£
24,095
8,460
11,471
5,813
81,311
19,593
6,744
£157,487
£2,739

4 ANALYSIS OF EXPENDITURE

The management and administration costs are allocated in their entirety to the unrestricted expenditure and include

expenditure and include
Independent examiners remuneration
5
STAFF COSTS
Gross wages
Pension costs
Number of staff employed		 2025
£
£1,075
2025
£
£13,687
£548
1		 2024
£
£637
2024
£
£12,514
£501
1

13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025 (CONTINUED…)

6 NON RECURRING MAJOR EXPENDITURE
All Hallows storm damage roof repairs (net of insurance)
All Hallows handrail repair
Saint Mary Magdalene sound system
Saint Mary Magdalene roof repairs
All Hallows storm tree damage
Callister Hall roof repairs
Saint Mary Magdalene boiler replacement
All Hallows wall repairs
7 FIXED ASSETS
7a)Tangible
Cost
As at 1 January 2025 and 31 December 2025

Depreciation

As at 1 January 2025 and 31 December 2025

Net book value

As at 1 January 2025 and 31 December 2025		 Freehold
property
£
366,130
-

£366,130		 2025
£
-
-
-
-
600
6,600
5,000
3,330		 2024
£
3,297
1,311
905
300
-
-
-
-
£15,530 £5,813
Office
Equipment
£
3,636

3,636

£-		 Total
£
369,766
3,636
£366,130

The freehold property relates to Callister Hall and is recorded at "fair value" as at 1 January 2015 (£366,130) which is taken to be deemed cost under the transitional arrangements to FRS 102.

7b)Investments


Market value as at 1 January 2025

Additions

Disposals

Net investment (losses)/gains

Market value as at 31 December 2025

All investments relate to CBF Church of England Investment funds.
The market value represents investments for:
Unrestricted funds
Restricted funds
Endowment funds		 2025
£
375,114
-
(60,000)
(18,336)
£296,778
2025
£
-
43,004
253,774
£296,778		 2024
£
365,504
5,880
(15,000)
18,730
£375,114
2024
£
-
106,335
268,779
£375,114

14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF BARDSEY

NOTES FORMING PART OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025 (CONTINUED…)

NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025 (CONTINUED…)
8
DEBTORS (Unrestricted funds)
Tax recoverable
Other giving
9
AMOUNTS FALLING DUE IN ONE YEAR
Trade creditors
Accruals
Deferred income (Newsletter 2026 advertising income)
Deferred income (Parochial fees paid in advance)
Other creditors		 2025
£
1,692
528
£2,220
2025
£
292
2,071
820
-
-
£3,183		 2024
£
1,547
-
£1,547
2024
£
873
2,741
2,819
850
50
£7,333

10 SUMMARY OF FUNDS MOVEMENTS

Unrestricted
General Fund
Restricted
Bardsey School House Fund
E Keswick Parsonage Fund
Donations for charitable distribution
Lady Hastings Trust
Legacy
Endowment
E Keswick Churchyard Fund
Saint Mary Magdalene Deposit Fund
Total Funds		 As at 1
January 2025
Incoming
resources
Resources
expended
Investment
(losses)
As at 31
December
2025
£
£
£
£
£
372,347
92,597
(64,839)
-
400,105
21,875
-
-
(875)
21,000
84,460
-
(60,000)
(2,456)
22,004
3,037
-
(2,100)
-
937
2,969
1,225
(383)
-
3,811
6,000
5,000
(5,000)
-
6,000
118,341
6,225
(67,483)
(3,331)
53,752
268,779
-
-
(15,005)
253,774
16,600
7,154
(12,021)
-
11,733
285,379
7,154
(12,021)
(15,005)
265,507
£776,067
£105,976
£(144,343)
£(18,336)
£719,364

The General reserve represents the free funds of the charity, which are not designated for particular purposes

The Bardsey School House funds and the East Keswick Parsonage funds were both established on the sale of the respective properties. The assets of the funds are held by the Diocese as custodian trustee to be applied in the future for ecclesiastical purposes

The East Keswick Churchyard fund was established in 2009 by a legacy. The fund is classed as a permanent endowment whereby the capital is retained in perpetuity with income arising to be applied to the maintenance of Saint Mary Magdalene’s churchyard.

11 SUMMARY OF ASSETS BY FUND

Tangible fixed assets
Investments fixed assets
Current Assets
Liabilities due within one year		 Unrestricted
funds
Restricted
funds
Endowment
funds
£
£
£
366,130
-
-
-
43,004
253,774
37,158
10,748
11,733
(3,183)
-
-
£400,105
£53,752
£265,507		 2025
£
366,130
296,778
59,639
(3,183)
£719,364		 2024
£
366,130
375,114
42,156
(7,333)
£776,067

15