KIRKHEATON PARISH CHURCH & ST BARTHOLOMEW'S CHURCH GRANGE MOOR Charlty Registration Number: 1134019 ANNUAL REPORT and FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL For the year anded 310ecember 2025 Incumbent: Rev l Jones Bank: Yorkshire Bank 40 New Street Huddersfield Inde endent Examiner: C M Stratford FCA Simpson Wood Limited Bank Chambers Markel Street Huddersfield
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS INDEX For the ear ended 31 December 2025 Contents Page PCC Report Statement of Trustees, Responsibilities Independent Examiner's R8POrt Statement of Financial Activities Balance Sheel Notes to the Financial Slatement 8-14
The Anntjal Parochial Church Meeting of Kirkheaton with Dalton & Grange Moor PCC Secr8tary's Report for the year April 2025 to March 2026 At the APC Meeting scheduled for the 29lh of April 2026 the PCC SeGretary will provide the report for the Church Year from 1$1 April 2025 to March 31SI 2026. The PCC of Kirkhe8ton Parish Church for.. St John s and St Bartholomew s Grange Moor held the following PCC meetings during the Church Year. st The Year 1" April 2025- March 31 2026 PCC began the Church year with a membership of 19 1 Rector; 6 Wardens, 2 Readers; 2 Deanery Synod Members, 1 Secretary,. 1 Treasurer., 1 Chair and 1 Vi Chair. Non-PCC personnel invited by Rector to attending meetings is the Church Administrator. Following the APC Meeting held on the 301h April 2025, eight meelings of the Parochial Church Council were held. Below are the dates of the meetings, with a precis of topics discussed. The meetings all commenced at 7.30 p.m. and were held in the Parish Centre until Autumn and then moved into St John's Church -Beaurnont Chapel until Spring. The agenda format for all subsequent meetings is as outlined on the third pag6 of this report. 12th May 2025 - First meeting of the new Church Year with Appointm8nt of Officers. Prayers and Communion Service., AttendancelApologies; Minutes & Matters Arising,. Adrnission of Churchwardens, Election of Officers, Vice Chair, Secretary, Treasurer, Parish Disability Officer, Parish Safeguarding Officers, Electoral Roll Officer, Finance Committee, Slanding Committee, Parish Environment Officer and Parish DBS Verifier. Reports submitted as Minlstry Heads. Reports under Specific Agenda items 10-21. SupeNlslon of the Childres, & Youth Pastor, Parish Adminlstrator and cleaning staff during forthcoming Rector vacancy. Schedu18 meetings for th& Chur¢h year. Meeting closed at 9.45 p.m. 14th July 2025- M8mb8rship is now 18. Format from 110 item 17-Appointment of VIGe Chair, Architect, Deanery Synod, Grange Moor update, Bus Ministry, Children & Youth worker contract, Section 11 meeting, Noted A.O.B., update on Parish brochure and appointment of 2 Parish representatives and advertisement expenditure. Meeting closed at 10.10 p.m. 8th September 2025- Format to item 17 - Appointment of architect, Deanery Synod and Bus Ministry. Section 11 meeting. Approval of brochure and Parish profile. No A.O.B. Meeting closed at 9.50 p.m. 10th November 2025 - Format 1 17. Community payback scheme, Bus Ministry, Incumbent vacancy update, Christmas events, Safeguarding policy renewal. Notified A.O.Bs. Meeting closed at.. 9.50 p.m. th 12 January 2026- Forrnat 1- 17. Community payback scheme, Bus Ministry. Notified A.O.B- Mothers, Union. Meeting closed at 9.30 p.rn. th 27 January 2026- Finance Sub¢omrnittee Meetlng Extraordinary meeting to approve budget, fees and tithe amounts for 2026. Format to item 4. Approval of budgel sheet for 2026, approval St John's lithe recipienls and amounts for 2026. Notified A.O.B - Bus Ministry. Meeting closed at 9 p.m.
The Annual Parochlal Church Meetlng of Kirkheaton with Dalton & Grange Moor PCC Secretary s Report for the yearApril 2025 to March 2026- Contlnued 9th February 2026 - Full PCC meeting to approve the budget, staff salaries, parish fees, tithe recipients and tithe amounlsfor 2026. Format 1-5- Summary ofst Bartholomew's and St John's Kirkhealon accounts and proposed budget. Summary of th8 Finance Committee recommended increases from April 2026 for staff salaries and parish fees and changes from April 2026 to tithe recipients and amounts. Review of Kirkheaton Parish Church and Parish Centre hire fees. Notified A.O.Bs Glebe Lane and Grange Moor event. Meeting closed at 9.05 p.m. 9th March 2026- Full PCC Meeting to approve the draft accounts for 2025. Format 1 17. Bus Ministry, ReGtorVacanGy. Notified A.O.Bs- Social committee, Mothers, Union staff and Glebe land. Meeting closed al 10.51 p.m. 29th Aprll 2026- APC meeting scheduled to take plac8. 8 - Total number of Meetings of the PCC, whlch wlll have been held by the end of the Church year. Plus 1 Annual Parochial Church Me8tlng sch6duled to be held on 29 Aprll 2026. Warden Meetlngs are neither attended nor mlnuted by PCC Secretary. standlng CommSttee Meetlngs- hold at the dlscretlon of the RectorlA¢tlng Chalr. Flnan¢e: Is always on the PCC Meeting Agenda, with a specific PCC meeting held prior to the Annual Parochial Church Meetlng lo approve the accounts. Attandancè at PCC meetlngs.. Meeting quorum is maintained al all times, to ensure valid proceedings, with capacity attendance by members 8XC8pling illness, holiday or work commitments. Agenda Notlflcatlon and Mlnute recordlng of meetlngs: An Agenda should be sent out eleclronica11y by the ChairlActing Chairlsecrelary Iwo weeks before the meeting date with AOB requests and lime frame for submission back to the ChairlActing Chairlsecretary. A Draft Agenda is electronically passecf by Secretary to the ChairlActing Chair in a timely rnanner. ChairlActing Chair completes and submits the agenda tothe membership ofthe rneeting to allow for prayer, preparation and record of informed absences to ensure quorum requirements will be maintained. The flrst draft of the Minutes records the discussions, declsions, outcome sought and action points. These are electronically submitted to the ChairlActing Chair within five days of the meeting for review. The draft minutes are electronically either passed back to the Secretary, for onward electronic transfer to the membership or are directly transmitted by the ChairlActing Chair, as pre-reading In readiness for PCC approval, and for them to be signed off by ChairlAcling Chair at the following PCC rneeting. Voting Is by all those in attendance al a meeting, using proposer and seconder wilh objections and abstentions recorded. Prayers both preced8 and concludg eaGh meeting and any known pastoral issues taken in confidence to RectorlActing Chair at the end of a meeting. Guest Speakers are an established feature of the meetings where suitable and appropriate.
The Annual Parochial Church Meeting of Klrkheaton wlth Dalton & Grange Moor PCC Secretary"s Report for the year April 2025 to March 2026- Continued Agenda has a three-sectlon format: Items 1- 5 include welcome, prayer notified visitors attendees. apologies for absence, minutes of previous meeting and matters arising. Items 6- 17 are formalled for the Ministry Heads reports - Two Finance, Buildings & Grounds, Two Wardens Meetings. Standing Committee, Health & Safety, Safeguarding, GDPR, Social Committee, Deanery Synod, and Parish Ethical & Envlronmental Group. Items 18 to the end Remain fluid a¢cording to number of items submitted to the agenda. Items In the third section- Are for notifièd AOB, dates of followlng meetings and closing prayers. Sign8d Joan Dickinson PCC Secretary 29 April 2026
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH MBINED ACCOUNTS STATEMENT OF TRUSTEES. RESPONSIBILITIES- CHARITABLE TRUST Law applicable to charities in England and Wales requires the trustees to prepare financial stalements for each financial year which give a true and fair view of the charity's financial activities during th8 y8ar and of its financial position at the end of the year. In preparing financial slalements giving a true and fair view, the Iruslees should follow best practice and.. select suitable accounting policies and th6n apply them ¢onsistently- make judgements and estimates that are reasonable and prudenl., slate whether applicable accounting standards and stal&ments ofreGommended practice have been followed, subject to any departures disclos8d and explained in the financial statemenls., and., prepared Ihe financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy the financial position of the charity and which enable them to both ascertain the financial position of th6 charity and which enable them to ensure that the financial statements comply with applicable law, regulations and trust deed. They are also responsible for safe-guarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitl8S.
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KIRKHEATON PARISH CHURCH AND ST BARTHOLOMEW'S CHURCH GRANGE MOOR I report on the accounts of the church for the year ended 31 December 2025 which are set oul on pages S to 13. RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE EXAMINER The church's trustees ar8 responsible for the preparation of the accounts. The church's trustees consider that an audit is not required for this year under section 144(21 of the Gharities Act 2011 (Ihe 2011 AGI) and that an independent examination is needed. It is my responsibility to.. Examine the accounts under section 145 of the 2011 Act., To follow the procedures laid down in the General Directions given by th8 Charity Commissioners {under section 145(5}Ib) of the 2011 Act)-, and To state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was Garried out in accordance with the General Dlreclions given by ihe Charity Commission. An examlnation includes a r&vi8w of the accounting records kept by the charity and comparison of the accounts presented with those records. It also includes conslderalion of any unusual items or disclosures in the accounts and seeking explanations from you as trustees conc8rning any such matters. The proc8dures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accaunls present a 'true and fair vlew, and the report is limitéd to those matters set out in the statement below. INDEPENDENT EXAMINER'S STATEMENT In conneclion with my examination, no matter has come to my attention.. which gives me reasonable cause to b8liève that in any material respect the requirements lo keep accounting records in accordance with section 130 of the 2011 Act., and lo prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not b8en met., or 2. to which, in my opinion, attention should be drawn In order ta enable a proper understanding of the acGounts to be reached. C M Stratford FCA Simpson Wood Lirnited Chartered Accountants Bank Chambers Market Street Huddersfield HD12EW 29 April 2026
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KIRKHEATON PARISH CHURGH & GRANGE MOOR CHURCH COMBINED ACCOUNTS BALANCE SHEET at 1 December 202 2025 2024 Nota FIXED ASSETS Tangible fixed assets Investment assets 4b 13.859 12.429 CURRENT ASSETS Cash at bank and in hand Debtors 387.674 6,991 388,410 11,143 394,665 399,553 CURRENT LIABILITIES Creditors - amounts falling due in one year 2,470 3,174 NET CURRENT ASSETS 392,195 396,379 NET ASSETS 406,054 408,808 PARISH FUNDS Unrestricted funds Designated funds Restricted funds 262,277 143,777 285,031 143,777 406,054 408,808 Approved by the Parachial Church CoursGil on 29 April 2026 and signed on its behalf by-. l Jones The notes on pages 8 to 14 form part of these accounts.
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED A COUNTS NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 December 2025 Note ACCOUNTING POLICIES The PCC 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 the PCCS, and with the Reyulations true and fair view" provisions, together with applicable accounting standards and the Charities SORP. The financial statemenls have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabililies for whi¢h the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation lo another body, nor those that are informal gatherings of church members. FUNDS Reslrict8d fund5 represent donations or grants received for a specific object or invited by the PCC for a specific object. The funds must only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year musl be carried fomard on that fund. The PCC does not usually invest separately for each fund. Unrestricted funds ar8 general funds which can be used for PCC ordinary purposes. Designated funds are unrestrict8d funds earmarked by the PCC for specific purposes. INCOMING RESOURCES Planned giving, collections and donations are recognised when receiv8d. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Interest received is accrued. All other income is recognised wh8n it is rec8ivabl8. All incoming resources ar8 accounted for gross. RESOURCES USED Grants Grants and donations are account8d for when paid over, or whèn awarded, if that award Creates a binding obligation on the PCC. Actlvltles dlrectly relatlng to the work of the Church The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally reGognised when it is incurred and is accounted for gross.
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS oontinued For the ear ended 31 December 2025 Not8 ACCOUNTING POLICIES contlnued FIXED ASSETS Consecrated property and movable church furnishings Consecrated and beneficed property of any kind is excluded from the accounts by s.10 of the Charities Act 2011. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for dispos81, are accounted as inalienabl& propèrty list6d in the church's Inventory, which can be inspected al any reasonable time. For inalienable property acquired prior to 2002 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2002 have been capitalised and depreciated in the accounts over their currently anticipated useful 8conomic life (initially over 4 years) on a straight-line basis. All expenditure incurred in the year on consecrated or bèn8ficed buildings, all individual items of movable church furnishings under £500 and all expendlture on the repair of movable church furnishings acquired before 1 January 2001 Is written off. other flxtures, flttlngs and offlce equlpment Equipment used within th8 church prernises is depreciated on a straight-line basis over 4 years. Individual iterns of 8quipm8nt with a small purchase price are written off when the asset is acquired. Investments Investments are valued at market value at 31 December. CURRENT ASSETS Amounts owing to the PCC al 31 December in respect of fees, rents or other income are shown as debtors lèss provision for amounts that may prove uncollectable. Short-term deposits Includ8 cash h81d on deposit either with the CBF Church of Ersgland Funds or at the bank.
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS continued For the ear ended 31 December 2025 Total Funds Unreslricted Deslgnated Restricted 2025 2024 INCOMING RESOURCES 2a. Voluntary Income Planned giving Gift Aid donations Tax recoverable Other Collèctions (Open Plate) Sundry donations Legacies Other income- Event8 Youth Recurring Grants One off Grants 106.228 29,629 4,107 10,988 2,445 2,400 3,547 106,228 113,165 29,629 29,069 4,107 4,887 13,089 12,023 2,445 25,007 2,400 3,547 2,081 2,871 250 4,500 250 4,500 797 164,094 2,081 166,175 187,819 2b. Income from Inveslments Interest Rent from lands or buildings 12,844 6,216 12,844 6,216 12,982 5,670 19,060 19,060 18,652 2c. Income from Church actlvltles Church hall letlings Magazines Fees 13,054 219 8,545 13,054 219 8,545 11,865 166 8,705 21,818 21,818 20,736 2d. Other Incomlng Resources Sundries Youth and Sunday School 40 365 40 365 3,161 235 405 405 3,396 TOTAL INCOMING RESOURCES 205,377 2.081 207,458 230,603 10-
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS Continued For the ear ended 31 December 2025 Total Funds Unrestricted Designated Restricted 2025 2024 Note RESOURCES EXPENDED 3a. Church Actlvltles Missionary and Charitable Giving Overseas Relief & Developmenl agencies Home Secular charities Ministry.. Common Fund Working expenses of incumbent Youth and children's expenses Church running expenses Church maintenance Upkeep of services Upkeep of churchyard Parish Centre running costs Sundries Wages Sundry building expenses Church major repairs Fees New Building Hall Hall running costs 11,842 660 10,338 440 77,084 959 828 23,930 3,842 1,090 2,730 2,503 8,071 1,259 11,842 660 12,419 440 77,084 959 828 23,930 3,842 1,090 2,730 2,503 8,071 1,259 10,952 860 4,725 440 75,419 2,082 1,118 29,974 6,458 1,708 3,870 2,110 11,285 1,088 2,626 3,783 4,077 10,000 2,081 6,390 3,718 6,390 3,718 155,684 2,081 157,765 172,355 3b. Governance costs Parish office Staff costs Accountancy fees Sundries Quinquennial report 6,777 41,587 2,442 122 1,519 6,777 41,587 2,442 122 1,519 7,169 37,484 2,430 117 52.447 52,447 47.200 TOTAL RESOURCES EXPENDED 208,131 2,081 210,212 219,555 11
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNT NOTES TO THE FINANCIAL STATEMENTS continued For thè ear ended 31 December 2025 4. FIXED ASSETS FOR USE BY THE PCC 4a. Tangible fixed assets Flxtures and Fittings EquSpment Total COST OR VALUATION At 1 January 2025 Additions Disposals 22,632 22.632 At 31 December 2025 22,632 22,632 DEPRECIATION At 1 January 2025 Charge for the year 22,632 22,632 At 31 December 2025 22,632 22.632 NET BOOK VALUE At 31 December 2025 At 31 December 2024 12-
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS continued For the ear ended 31 December 2025 2025 2024 4b. Investment fixed assets Cash at- Yorkshire Bank deposit account Central Board of Finance 11,859 2,000 10,429 2,000 13,859 12,429 DEBTORS Prepaymenls Tax recoverable on Gift Aid other debtors 120 6,871 120 11,023 6,991 11,143 CREDITORS Accrued expenses PAYE and pensions Wages 2,340 533 (403} 2,399 742 33 2,470 3,174 STAFF COSTS Salaries and wages 42,846 38,572 42,846 38,572 13
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