PCC FINANCIAL STATEMENT FOR THE ANNUAL ACCOUNTS FOR THE YEAR ENDED 31.12.25
The Parish of Holy Trinity and Christ Church has one Parochial Church Council which meets a minimum of 6 times a year. The Parish consists of 3 separate entities: the churches of Holy Trinity, Christ Church and the Parish Centre. Each has its own accounts but they are presented together for the purposes of the Annual Report and Financial Statements.
The Parish Treasurer, with the support of the PCC, receives and collates all financial information. A PCC member assists by dealing with the Income and Expenditure of Christ Church, which is then forwarded to the Treasurer. She also assisted with the Income and Expenditure of the Parish Centre until this was taken over by the Parish Centre Manager in September. The Accounts are presented in an Income and Expenditure format.
Reserves Policy
It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. For each entity based on 2025 actual expenditure (not including special projects or major repairs) these are as follows:
Parish Centre: £17,715 Free reserves at year end: £48,460 Holy Trinity: £7,862 Free reserves at year end: £27,813* Christ Church: £2,115 Free reserves at year end: £12,200
This is a total of £27,692. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year end was £88,473 (not including Restricted funds held).
*In addition a balance of £18,402 is held in a recoupment scheme for Holy Trinity by the Diocese of Derby.
Christ Church fundraising activities at the Christmas Fair raised £1,700 and Holy Trinity’s various events raised £1,200. This was a welcome boost to funds. The George Stephenson Day raised £832.
The Parish sent £173 to Ashgate Hospice from the Christmas Card Appeal and £170 to the Bishop’s Harvest Appeal. This was in addition to Holy Trinity’s tithed giving of £3,540.
INCOME and EXPENDITURE
Holy Trinity was granted £120,000 from the Heritage Lottery Fund, with a further £4,800 from other sources, for a major project.
INCOME
Holy Trinity
Tax efficient giving was down by £5,000 though giving in response to special appeals was increased by £2,500. Christ Church Income increased by £868.
Parish Centre
Income from room hire increased by almost £7,000.
EXPENDITURE
Holy Trinity and Christ Church
Because of the poor financial situation at the end of 2024, the PCC agreed that though Holy Trinity had always paid the Diocesan Common Fund request in full, it was not possible to continue to do this and meet other vital costs. The financial situation at Christ Church meant that payment of its share in full was also not possible. As a result the Parish paid 39% of the request.
Parish Centre
Utility costs were almost £10,000 less than in 2024. £8,000 was paid to meet Health and Safety requirements in the building.
Maggie Masters
Treasurer
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Parish of Holy Trinity and Christ Church, Chesterfield
Annual Report and Financial Statements
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for the year ended 31st December 2025
PAROCHIAL CHURCH COUNCIL OF
HOLY TRINITY AND CHRIST CHURCH, CHESTERFIELD
ACCOUNTS for the year ended 31st DECEMBER 2025
INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY AND CHRIST CHURCH, CHESTERFIELD
| report on the Accounts of the Church for the year ended 31st December 2025 which are set out on pages 1 to 7 and have been prepared in accordance with the accounting policies set out in note 1 to the Accounts.
Respective responsibilities
As described in note 1, the Parochial Church Council is responsible for the preparation of the Accounts. The Council consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to examine the Accounts under section 145 of the 2011 Act and to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act, whether particular matters have come to my attention.
Basis of Independent Examiner's report
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Parochial Church Council and a comparison of the Accounts presented with those records. It also includes consideration of any unusual items or disclosures in the Accounts, and seeking explanations from the Council concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the Accounts.
Independent Examiner’s statement
In connection with my examination, no matter has come to my attention:
(i) | which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act, and
-
- to prepare Accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
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have not been met; or
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(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached.
Mr. A. K. Fawbert, F.C.A. for Fawbert Adams Chartered Accountants 43 Clarence Road Chesterfield $40 1LQ
1 April 2026