OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. BARNABAS, ERDINGTON

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Charity Registration Number: 1134064

HARWOODS CHARTERED ACCOUNTANTS

ERDINGTON PAROCHIAL CHURCH COUNCIL

FOR THE YEAR ENDED 31[ST] DECEMBER 2025

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS

Charity Registration Number 1134064 Incumbent (Chair) Rev. Emma Sykes Church Wardens Simon Dodson (resigned from April 2025) Rebecca Helmn Erol Simpson (appointed from April 2025) Treasurer Simon Dodson Secretary Hannah Enefer (co-opted May 2024) Elected Members Jane Wood Louise Ordidge Rev Margaret Robinson (co-opted April 2024) Sholadoye Bababunmi (resigned April 2025) Hermine Brown Emily Sewell William Fennel (appointed April 2025) Victoria Nwokolo (appointed April 2025) Registered Address High Street Erdington Birmingham B23 6SY Independent Examiner Adam Bexon MChem FCA Harwoods Chartered Accountants 1 Trinity Place Sutton Coldfield B72 1TX Bankers Lloyds Bank 207 High Street Erdington Birmingham B23 6SZ

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

CONTENTS

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

TRUSTEES’ ANNUAL REPORT

The Parochial Church Council of the Ecclesiastical Parish of St Barnabas, Erdington is part of Church of England, Birmingham. The correspondence address is St Barnabas Church Centre, High Street, Erdington, Birmingham B23 6SY.

PCC members are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Constitution or Document

The PCC is governed by two pieces of Church of England legislation, called Measures. These are the Parochial Church Council (Powers) Measure 1956 and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended).

Recruitment of Trustees

The method of appointment of PCC members is set out in the Church Representation Rules. The membership of the PCC consists of the incumbent (our Vicar), churchwardens, and members elected by those members of the congregation who are on the electoral roll of the church. In addition, ordained clergy who are licensed to the parish (our Curate) are ex officio members of the PCC, as are elected representatives to Deanery Synod (currently Simon Dodson). All those who attend our services/members of the congregation are encouraged to register on the Electoral Roll (providing they meet the eligibility requirements of being baptised and either a regular worshipper and/or live in the Parish) and stand for election to the PCC. Nominations are called and persons voted for, or if there is no competition for places people are approved at an Annual Parish Church Meeting (APCM).

Use of volunteers

The PCC employs a number of staff in the finance, centre management, administration and food service parts of its daily work, but also makes significant use of volunteers to carry out its work.

Volunteers are involved in all aspects of the work and are supervised by leaders accountable to the PCC and receive training including basic safeguarding where needed.

Organisational Structure

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. The full PCC met 8 times during the year. The PCC has the following committees:

Finance & Fabric Committee – The Finance & Fabric committee meets as required to aid financial and building fabric decision making and to provide financial clarity for the PCC.

Community Hub Steering Group – The Community Hub Steering Group meets as required to provide support and direction to deliver the strategy of the Hub in providing a safe place for all people to grow

1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

TRUSTEES’ ANNUAL REPORT (CONTINUED)

personally, with others in faith, for the people and place of Erdington. They monitor funding and spend.

Safeguarding Group – meets with our parish safeguarding officer approximately every 2 months to monitor work with children and vulnerable adults, offer advice and report on any situations that have needed to be referred to our Diocesan safeguarding team.

Ministry Group – meets approximately every 2 to 3 months to discuss the worshipping life of the church and plan future services and enquirers courses.

Standing Committee - This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. The Standing Committee met 3 times during the year.

Risk Management

The PCC reviews the key risks facing the Church, the controls in place to mitigate them and any action required on an ongoing basis. The PCC continues to review and develop the strategic direction of the church and considers how its exposure to risk changes as a result.

OBJECTIVES AND ACTIVITIES

Background

The PCC has the responsibility of cooperating with the Vicar (Reverend Emma Sykes) in overseeing the spiritual, legal, financial and missionary activities of St Barnabas Erdington Parish Church. The PCC is also responsible with the Church Centre manager and Community Hub manager for maintaining the Community Hub, Anchor Rooms and Light house meeting space.

Church vision, mission and values

Vision

Our vision is to be a beacon of hope on the high street. That hope comes through trusting in God’s faithfulness, sharing God’s love and being inspired by Jesus’ words: “I have come in order that you might have life – life in all it’s fulness” (John 10:10).

Mission

We put that vision into practice by being a worshipping community that creates a safe and welcoming space to all. The high street is busy, vibrant, and diverse and we see life in all its fullness everyday through the range of joys and deep challenges that people face in their lives. Our mission is focused on:

2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

TRUSTEES’ ANNUAL REPORT (CONTINUED)

Values

We live out our vision and mission in the following way:

Public Benefit Statement

The PCC takes its responsibilities as a charity very seriously. The church has always contributed a great deal to the community, even in the years after the devastating fire, and will strive to continue to do so.

The PCC seeks to be as inclusive as possible in its work and strives to reach out to people of all ages and backgrounds. Our aim is to involve as many people as possible in both running and participating in events and activities, many of which have the able support of volunteers. The worship, courses and activities are open to anyone within and outside the local community. The Church building and centre spaces are important local resources and are used by various groups and individuals not directly connected to the Church for their own activities and events. The Church and Chapel are used throughout the week as quiet space for some of the most lonely and vulnerable in our community as well as offering places for prayer for many others.

3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

TRUSTEES’ ANNUAL REPORT (CONTINUED)

While many who join us in our gatherings are very generous in their donations to the PCC, there is no requirement for anyone attending services to donate money to the church. Any charges levied for specific activities and events are kept as low as possible to still be viable financially, and the PCC will look to help where people are struggling to afford the cost.

The staff with oversight of the Incumbent and PCC has forged strong links with a range of individuals and organisations. In addition to local giving the PCC reviews regular giving to UK and International charities annually, to promote the Christian faith and to help the vulnerable and needy from all faiths and backgrounds.

In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission's guidance on public benefit.

Financial Review

Total income for the year was £326,925 of which £252,302 were unrestricted. This included planned voluntary donations £37,139, open plate of £8,936, other donations of £5,176 and a further £8,989 was from Gift Aid Income Tax Recoverable. Grants of £61,605 were received from various national and local funders to support mainly our Community Hub activity and church repairs.

Total income increased by £46.8k, a 17% increase compared to 2024, relating to restricted income from grants and unrestricted income of room hire. Total interest and investment income of £92k slightly lower than 2024 giving a returning on investment of 4%. 51.7k Shares were sold in February 2025 delivering proceeds of £63k to support ongoing costs.

£300,890 was spent from the unrestricted funds to provide the Christian ministry from St. Barnabas Church, including £68.3k, being the contribution to the diocesan parish share. This largely provides the stipends and housing for the clergy. The Community Hub activity increased in 2025 delivering more activities, eg, Welcome Space, Coffee Mornings, Well Being, Youth Café, Stay and Play, and hosting visits from other organisations to support the local community. In 2025 we successfully secured a significant grant for 3 years from the National Lottery Community Fund to predominately support our Community Hub staffing and overhead costs. £46,553 was spent from the restricted funds. £41,617 to provide Community Hub activities funded through grants received, £3,481 on minor building repairs and £1,455 to support clergy stipends

Our church yard working group continue to meet to increase understanding and engagement with the Christian faith by creating a beautiful and peaceful environment for reflective prayer and contemplation in the churchyard, improving physical, natural and social environment, encouraging environmental sustainability and to restore and preserve the historical heritage of the site. Ongoing maintenance activity is progressing for the upkeep and safety of the church yard.

4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

TRUSTEES’ ANNUAL REPORT (CONTINUED)

The Balance sheet remains strong with a change in the Tangible Fixed Assets of £2.2m of which £1.9m relates to share investments. The investment value suffered a small loss of £7.5k due economic conditions.

Net movement in funds on unrestricted funds was a loss of £57,284. There was a gain on the restricted funds of £9,141 and the designated funds of £24,384. During the year, the total fund balances reduced by £23,759 from £2,373,666 to £2,349,937.

The Machin Restricted funds made zero transfer of funds in 2025 as the Children and Families role was vacant therefore funds remain on investment and deposit for future use to support Children and Families Evangelical costs in line with the Bequest agreement.

Reserves Policy

It is PCC policy to try and maintain a balance on free reserves (net current assets) which equates to at least 3 months unrestricted payments. This is equivalent to £90k. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of net current assets at the end of the year was £192.2k. Our funds balance at the end of the year remained strong with Designated – Rebuilding fund of £1,942,528, Restricted funds of £481,680 and Unrestricted Fund showing a loss of £74,271. Further information on funds is broken down in notes 8 to 10.

It is our policy to invest the short-term investment fund balances with the CCLA Church of England Investment Fund

Trustees' responsibilities statement

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

5

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

TRUSTEES’ ANNUAL REPORT (CONTINUED)

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees’ report was approved by the board of trustees’ and signed on it’s behalf by :

……………………………………………..

Mr Simon Dodson

Treasurer

10 Mar 2026

Date

6

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. BARNABAS, ERDINGTON

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 8 to 25.

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 the 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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 records; 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.

Adam Bexon MChem FCA 1 Trinity Place For and on behalf of Harwoods Midland Drive Chartered Accountants Sutton Coldfield Statutory Auditor B72 1TX 10 Mar 2026 Date

7

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

STATEMENT OF FINANCIAL ACTIVITIES

INCOMING RESOURCES
Donors
Other voluntary donors
Operating activities
Interest received
Other income
Investment income
TOTAL INCOMING RESOURCES
Resources expended
Grants
Activities directly related to the
work of the Church
Church management &
administration
TOTAL RESOURCES EXPENDED
Net (outgoing)/incoming
resources for the year
(Losses)/gains on investment :
Realised
Unrealised
Transfers between funds
Balances brought forward at
1 January 2024
Balances carried forward at
31 December 2024		 Note
2a
2b
2c
2d
2e
2f
3a
3b
3c

 Unrestricted
Funds
£
55,064
5,176
93,905
5,946
19,613
72,598
_
252,302
_
-
290,617
10,273
_
300,890
_
(48,588)

4,283
10,819
616
1,901,127
___

1,868,257

Restricted
Funds
£
-
61,605
-
176
-
11,386
_
73,167
_
-
45,098
-
_
45,098
_
28,069
-
(16,219)
(616)
420,189
___

431,423
 Endowment
Fund
£
-
-
-
-
-
1,455
_
1,455
_
1,455
-
-
_
1,455
_
-
-
(2,093)
-
52,350
___
50,257
 Total Funds
2025
£
55,065
66,781
93,905
6,122
19,613
85,439
_
326,924

_
1,455
335,715
10,273
_
347,443
_
(20,519)
4,283
(7,493)
-

2,373,666
___
2,349,937
 Total Funds
2024
£
59,567
38,989
69,226
6,752
18,359
87,244
_
280,138
_
1,421
351,210
14,388
_
367,019
_
(86,881)
-
22,917
-
2,437,630
___
2,373,666

The notes on pages 10 to 25 form part of these accounts

8

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

BALANCE SHEET

FIXED ASSETS
Tangible fixed assets
Investment assets
CURRENT ASSETS
Stocks
Short term deposits
Debtors and prepayments
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: amounts falling due
within one year
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted - Other
Designated - Rebuilding fund
Smaller funds
Restricted
Endowment		 Note
£
4a
4b

-
137,519
5
30,596
47,411
_
215,526
_
6
23,316
___
7
8
8
1,934,022
8,506
_
9 & 10
10
431,423
50,257
_		 2025
£
£
246,452
1,911,275
_
2,157,727
-
113,672
23,020
39,391
_
176,083
_
26,178
_
192,210
_
2,349,937
_
(74,271)
1,942,528
1,910,004
8,110
_
1,868,257
481,680
420,189
52,350
_
2,349,937
____		 2024
£
246,274
1,977,486
___
2,223,760
149,906
_
2,373,666
_
(16,987)
1,918,114
_
1,901,127
472,539
_
2,373,666
____

Approved by the Parochial Church Council and signed on its behalf by

10 Mar 2026

Mr Simon Dodson Date : Treasurer

The notes on pages 10 to 25 form part of these accounts

9

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS

1. ACCOUNTING POLICIES

a BASIS OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 the Financial Reporting Standard applicable in United Kingdom and Republic of Ireland (FRS 102) Charities Act 2011 and UK Generally Accepted Accounting Practice.

Erdington Parochial Church Council constitutes a public entity under FRS 102.

The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statement includes all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling, which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated

b FUND ACCOUNTING

Restricted Funds comprise (a) income from endowments, which is to be expended only on the restricted purposes intended by the donor, and (b) revenue donations or grants for a specific PCC activity intended by the donor. Where these funds have unspent balances, interest on their investment is credited to the individual funds.

Unrestricted Funds are income funds, which are to be spent on the PCC’s general purposes.

Designated Funds are general funds set aside by the PCC for use in the future.

c

INCOMING RESOURCES

Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is

10

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

1. ACCOUNTING POLICIES CONTINUED

considered reasonably certain and the amounts due are readily quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All incoming resources are accounted for gross.

Government grants were received during the year. These grants are recongnised at their fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the performance/accrual model.

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share expected to be paid over is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.

e

EXPENDITURE RECOGNITION

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and equipment 33% on cost

Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011.

11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

1 . ACCOUNTING POLICIES CONTINUED

The company has a policy of not providing for depreciation on Freehold property. It is considered that depreciation is immaterial due to both the very long useful economic lives and the high residual value of the assets.

The company has a policy and practice of regular maintenance and repair (charges for which are recognised in the profit and loss account) such that the Freehold property is kept to its previously assessed standard of performance. In addition to this, it is considered that the Freehold property is unlikely to suffer from economic or technological obsolescence.

The company reviews the Freehold property for impairment at the end of each reporting period.

Movable church furnishings held by the Vicar and the Churchwardens on special trust for the PCC, and which require a faculty for disposal are inalienable property, listed in the Church's Inventory, which can be inspected (at any reasonable time).

g

IMPAIRMENT

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

h INVESTMENTS

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in ‘net gains/(losses) on investments’ in the SoFA if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Current asset investments are short term highly liquid investments and are held at fair value. These include cash on deposit and cash equivalents with a maturity of less than one year.

i

CASH AND CASH EQUIVALENTS

Cash and cash equivalents comprise cash on hand and other short-term highly liquid investments that are readily convertible to known cash and are subject to an insignificant risk of change in value.

12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

1 . ACCOUNTING POLICIES CONTINUED

j STOCKS

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

k

DEBTORS AND CREDITORS RECEIVABLE / PAYABLE WITHIN ONE YEAR

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

l PROVISIONS

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

m

TAX

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

n

GOING CONCERN

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

o

EMPLOYEE BENEFITS

When employees have rendered service to the charity, short term employee benefits to which the employee is entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

2. INCOMING RESOURCES

a INCOMING RESOURCES FROM DONORS

Collections
Planned giving
Gift Aid & pledged giving
Income tax recoverable
Open plate		 Unrestricted
Funds
£
37,139
8,989
8,936
______
55,064
 Restricted
Funds
£
-
-
-
______
-
 Restricted
Funds
£
-
-
-
______
-
 Endowment
Funds
£
-
-
-
______
-
 Endowment
Funds
£
-
-
-
______
-
 Total
2025
£
37,139
8,989
8,936
______
55,064
 Total
2024
£
39,824
11,493
8,249
______
59,567
_

_

14

ERDINGTON PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS (Cont.)

FOR THE YEAR ENDED 31[ST] DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

2. INCOMING RESOURCES CONTINUED

b OTHER VOLUNTARY INCOMING RESOURCES

Donations
Special

Government Grants		 Unrestricted
Funds
£
5,176
-

______
5,176

 Unrestricted
Funds
£
5,176
-

______
5,176

 Restricted
Funds
£
-
61,605
______
61,605
 Endowment
Funds
£
-
-

______
-
 Endowment
Funds
£
-
-

______
-
 Total
2025
£
5,176
61,605
______
66,781

 Total
2024
£
5,026
33,963
______
38,989




_
_

c INCOME FROM OPERATING ACTIVITES TO FURTHER THE COUNCIL’S OBJECTIVES

Unrestricted
Funds
£
Church Centre lettings
92,332
PCC fees
1,573
Fund Raising
-
_
93,905
_
d
INTEREST RECEIVED
Unrestricted
Funds
General funds
5,946
Machin fund
-
______
5,946
 Restricted
Funds
£
-
-
-
_
-
_
Restricted
Funds
-
176
______
176
 Restricted
Funds
£
-
-
-
_
-
_
Restricted
Funds
-
176
______
176
 Endowment
Funds
£
-
-
-
_
-
_
Endowment
Funds
-
-
______
-
 Endowment
Funds
£
-
-
-
_
-
_
Endowment
Funds
-
-
______
-
 Total
2025
£
92,332
1,573
-
_
93,905
_
Total
2025
£
5,946
176
______
6,122
 Total
2024
£
64,266
3,226
1,735
_
69,226
_
Total
2024
£
6,621
131
______
6,752
_
 _

15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

2. INCOMING RESOURCES CONTINUED

e OTHER ORDINARY INCOMING RESOURCES

Rent
Curate Housing Contribution
Insurance Claim
Sundry Income




f
INVESTMENT INCOME
General funds
Machin fund
Specific funds		 Unrestricted
Funds
£
18,294
-
-
1,320
19,613


__
Unrestricted
Funds
£
72,598
-
-
_____
72,598
 Restricted
Funds
£
-
-
-
-
-


__
Restricted
Funds
£
-
10,771
615
____
11,386
 Endowment
Funds
£
-
-
-
-
-




__
Endowment
Funds
£
-
-
1,455
____

1,455

 Endowment
Funds
£
-
-
-
-
-




__
Endowment
Funds
£
-
-
1,455
____

1,455

 Total
2025
£
18,294
-
-
1,320
19,613


__
Total
2025
£
72,598
10,771
2,070
_____
85,439

_
 Total
2024
£
9,706
5,385
-
3,268
18,359
__
Total
2024
£
74,722
10,519
2,003
____
87,244
_

3. RESOURCES EXPENDED

Subscriptions & donations Unrestricted
Funds
£
-
______
-
 Unrestricted
Funds
£
-
______
-
 Restricted
Funds
£
-
______
-
 Restricted
Funds
£
-
______
-
 Endowment
Funds
£
1,455
______
1,455
 Endowment
Funds
£
1,455
______
1,455
 Total
2025
£
1,455
______
1,455
 Total
2024
£
1,421
______
1,421
_
 _
 _

16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

3.
RESOURCES EXPENDED CONTINUED
b
ACTIVITES DIRECTLY RELATING TO THE WORK OF THE CHURCH
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Diocesan parish share
68,302
-
-
68,302
68,302
Insurance
8,461
-
-
8,461
8,216
Heating & lighting
27,464
-
-
27,464
31,521
Water rates
1,307
-
-
1,307
3,036
Alarm & security
2,722
-
-
2,722
5,272
Repairs, Maintenance & Running
Costs:
Church fabric & centre
31,215 3,481
-
34,696
28,537
Clergy house
1,014
-
-
1,014
5,532
Churchyard
11
-
-
11
5,470
Cleaning
2,633
-
-
2,633
2,269
Telephone & Broadband
5,580
-
-
5,580
7,480
Clergy expenses
515
-
-
515
506
Organist & musicians
2,400
-
-
2,400
2,710
Room Hire
9,568
-
-
9,568
8,242
Rental property costs
3,688
-
-
3,688
-
Church Centre salaries
& national insurance
113,317
-
-
113,317
122,378
Church running costs
7,894
-
-
7,894
10,051
Community Hub – wages &
national insurance
Community Hub – activity costs
4,175
351
23,396
18,221
-
-
27,571
18,572
24,360
17,328
290,617
45,098
-
335,715
351,210
c
CHURCH MANAGEMENT & ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Printing stationery &
office expenses
1,586
-
-
1,586
2,116
Bank charges
498
-
-
498
382
Website
598
-
-
598
645
Professional charges
4,328
-
-
4,328
4,791
Depreciation
3,263
-
-
3,263
6,455
10,273
-
-
10,273
14,388		 3.
RESOURCES EXPENDED CONTINUED
b
ACTIVITES DIRECTLY RELATING TO THE WORK OF THE CHURCH
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Diocesan parish share
68,302
-
-
68,302
68,302
Insurance
8,461
-
-
8,461
8,216
Heating & lighting
27,464
-
-
27,464
31,521
Water rates
1,307
-
-
1,307
3,036
Alarm & security
2,722
-
-
2,722
5,272
Repairs, Maintenance & Running
Costs:
Church fabric & centre
31,215 3,481
-
34,696
28,537
Clergy house
1,014
-
-
1,014
5,532
Churchyard
11
-
-
11
5,470
Cleaning
2,633
-
-
2,633
2,269
Telephone & Broadband
5,580
-
-
5,580
7,480
Clergy expenses
515
-
-
515
506
Organist & musicians
2,400
-
-
2,400
2,710
Room Hire
9,568
-
-
9,568
8,242
Rental property costs
3,688
-
-
3,688
-
Church Centre salaries
& national insurance
113,317
-
-
113,317
122,378
Church running costs
7,894
-
-
7,894
10,051
Community Hub – wages &
national insurance
Community Hub – activity costs
4,175
351
23,396
18,221
-
-
27,571
18,572
24,360
17,328
290,617
45,098
-
335,715
351,210
c
CHURCH MANAGEMENT & ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Printing stationery &
office expenses
1,586
-
-
1,586
2,116
Bank charges
498
-
-
498
382
Website
598
-
-
598
645
Professional charges
4,328
-
-
4,328
4,791
Depreciation
3,263
-
-
3,263
6,455
10,273
-
-
10,273
14,388		 3.
RESOURCES EXPENDED CONTINUED
b
ACTIVITES DIRECTLY RELATING TO THE WORK OF THE CHURCH
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Diocesan parish share
68,302
-
-
68,302
68,302
Insurance
8,461
-
-
8,461
8,216
Heating & lighting
27,464
-
-
27,464
31,521
Water rates
1,307
-
-
1,307
3,036
Alarm & security
2,722
-
-
2,722
5,272
Repairs, Maintenance & Running
Costs:
Church fabric & centre
31,215 3,481
-
34,696
28,537
Clergy house
1,014
-
-
1,014
5,532
Churchyard
11
-
-
11
5,470
Cleaning
2,633
-
-
2,633
2,269
Telephone & Broadband
5,580
-
-
5,580
7,480
Clergy expenses
515
-
-
515
506
Organist & musicians
2,400
-
-
2,400
2,710
Room Hire
9,568
-
-
9,568
8,242
Rental property costs
3,688
-
-
3,688
-
Church Centre salaries
& national insurance
113,317
-
-
113,317
122,378
Church running costs
7,894
-
-
7,894
10,051
Community Hub – wages &
national insurance
Community Hub – activity costs
4,175
351
23,396
18,221
-
-
27,571
18,572
24,360
17,328
290,617
45,098
-
335,715
351,210
c
CHURCH MANAGEMENT & ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Printing stationery &
office expenses
1,586
-
-
1,586
2,116
Bank charges
498
-
-
498
382
Website
598
-
-
598
645
Professional charges
4,328
-
-
4,328
4,791
Depreciation
3,263
-
-
3,263
6,455
10,273
-
-
10,273
14,388		 3.
RESOURCES EXPENDED CONTINUED
b
ACTIVITES DIRECTLY RELATING TO THE WORK OF THE CHURCH
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Diocesan parish share
68,302
-
-
68,302
68,302
Insurance
8,461
-
-
8,461
8,216
Heating & lighting
27,464
-
-
27,464
31,521
Water rates
1,307
-
-
1,307
3,036
Alarm & security
2,722
-
-
2,722
5,272
Repairs, Maintenance & Running
Costs:
Church fabric & centre
31,215 3,481
-
34,696
28,537
Clergy house
1,014
-
-
1,014
5,532
Churchyard
11
-
-
11
5,470
Cleaning
2,633
-
-
2,633
2,269
Telephone & Broadband
5,580
-
-
5,580
7,480
Clergy expenses
515
-
-
515
506
Organist & musicians
2,400
-
-
2,400
2,710
Room Hire
9,568
-
-
9,568
8,242
Rental property costs
3,688
-
-
3,688
-
Church Centre salaries
& national insurance
113,317
-
-
113,317
122,378
Church running costs
7,894
-
-
7,894
10,051
Community Hub – wages &
national insurance
Community Hub – activity costs
4,175
351
23,396
18,221
-
-
27,571
18,572
24,360
17,328
290,617
45,098
-
335,715
351,210
c
CHURCH MANAGEMENT & ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Printing stationery &
office expenses
1,586
-
-
1,586
2,116
Bank charges
498
-
-
498
382
Website
598
-
-
598
645
Professional charges
4,328
-
-
4,328
4,791
Depreciation
3,263
-
-
3,263
6,455
10,273
-
-
10,273
14,388		 3.
RESOURCES EXPENDED CONTINUED
b
ACTIVITES DIRECTLY RELATING TO THE WORK OF THE CHURCH
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Diocesan parish share
68,302
-
-
68,302
68,302
Insurance
8,461
-
-
8,461
8,216
Heating & lighting
27,464
-
-
27,464
31,521
Water rates
1,307
-
-
1,307
3,036
Alarm & security
2,722
-
-
2,722
5,272
Repairs, Maintenance & Running
Costs:
Church fabric & centre
31,215 3,481
-
34,696
28,537
Clergy house
1,014
-
-
1,014
5,532
Churchyard
11
-
-
11
5,470
Cleaning
2,633
-
-
2,633
2,269
Telephone & Broadband
5,580
-
-
5,580
7,480
Clergy expenses
515
-
-
515
506
Organist & musicians
2,400
-
-
2,400
2,710
Room Hire
9,568
-
-
9,568
8,242
Rental property costs
3,688
-
-
3,688
-
Church Centre salaries
& national insurance
113,317
-
-
113,317
122,378
Church running costs
7,894
-
-
7,894
10,051
Community Hub – wages &
national insurance
Community Hub – activity costs
4,175
351
23,396
18,221
-
-
27,571
18,572
24,360
17,328
290,617
45,098
-
335,715
351,210
c
CHURCH MANAGEMENT & ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Printing stationery &
office expenses
1,586
-
-
1,586
2,116
Bank charges
498
-
-
498
382
Website
598
-
-
598
645
Professional charges
4,328
-
-
4,328
4,791
Depreciation
3,263
-
-
3,263
6,455
10,273
-
-
10,273
14,388		 3.
RESOURCES EXPENDED CONTINUED
b
ACTIVITES DIRECTLY RELATING TO THE WORK OF THE CHURCH
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Diocesan parish share
68,302
-
-
68,302
68,302
Insurance
8,461
-
-
8,461
8,216
Heating & lighting
27,464
-
-
27,464
31,521
Water rates
1,307
-
-
1,307
3,036
Alarm & security
2,722
-
-
2,722
5,272
Repairs, Maintenance & Running
Costs:
Church fabric & centre
31,215 3,481
-
34,696
28,537
Clergy house
1,014
-
-
1,014
5,532
Churchyard
11
-
-
11
5,470
Cleaning
2,633
-
-
2,633
2,269
Telephone & Broadband
5,580
-
-
5,580
7,480
Clergy expenses
515
-
-
515
506
Organist & musicians
2,400
-
-
2,400
2,710
Room Hire
9,568
-
-
9,568
8,242
Rental property costs
3,688
-
-
3,688
-
Church Centre salaries
& national insurance
113,317
-
-
113,317
122,378
Church running costs
7,894
-
-
7,894
10,051
Community Hub – wages &
national insurance
Community Hub – activity costs
4,175
351
23,396
18,221
-
-
27,571
18,572
24,360
17,328
290,617
45,098
-
335,715
351,210
c
CHURCH MANAGEMENT & ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Printing stationery &
office expenses
1,586
-
-
1,586
2,116
Bank charges
498
-
-
498
382
Website
598
-
-
598
645
Professional charges
4,328
-
-
4,328
4,791
Depreciation
3,263
-
-
3,263
6,455
10,273
-
-
10,273
14,388		 3.
RESOURCES EXPENDED CONTINUED
b
ACTIVITES DIRECTLY RELATING TO THE WORK OF THE CHURCH
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Diocesan parish share
68,302
-
-
68,302
68,302
Insurance
8,461
-
-
8,461
8,216
Heating & lighting
27,464
-
-
27,464
31,521
Water rates
1,307
-
-
1,307
3,036
Alarm & security
2,722
-
-
2,722
5,272
Repairs, Maintenance & Running
Costs:
Church fabric & centre
31,215 3,481
-
34,696
28,537
Clergy house
1,014
-
-
1,014
5,532
Churchyard
11
-
-
11
5,470
Cleaning
2,633
-
-
2,633
2,269
Telephone & Broadband
5,580
-
-
5,580
7,480
Clergy expenses
515
-
-
515
506
Organist & musicians
2,400
-
-
2,400
2,710
Room Hire
9,568
-
-
9,568
8,242
Rental property costs
3,688
-
-
3,688
-
Church Centre salaries
& national insurance
113,317
-
-
113,317
122,378
Church running costs
7,894
-
-
7,894
10,051
Community Hub – wages &
national insurance
Community Hub – activity costs
4,175
351
23,396
18,221
-
-
27,571
18,572
24,360
17,328
290,617
45,098
-
335,715
351,210
c
CHURCH MANAGEMENT & ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Printing stationery &
office expenses
1,586
-
-
1,586
2,116
Bank charges
498
-
-
498
382
Website
598
-
-
598
645
Professional charges
4,328
-
-
4,328
4,791
Depreciation
3,263
-
-
3,263
6,455
10,273
-
-
10,273
14,388		 3.
RESOURCES EXPENDED CONTINUED
b
ACTIVITES DIRECTLY RELATING TO THE WORK OF THE CHURCH
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Diocesan parish share
68,302
-
-
68,302
68,302
Insurance
8,461
-
-
8,461
8,216
Heating & lighting
27,464
-
-
27,464
31,521
Water rates
1,307
-
-
1,307
3,036
Alarm & security
2,722
-
-
2,722
5,272
Repairs, Maintenance & Running
Costs:
Church fabric & centre
31,215 3,481
-
34,696
28,537
Clergy house
1,014
-
-
1,014
5,532
Churchyard
11
-
-
11
5,470
Cleaning
2,633
-
-
2,633
2,269
Telephone & Broadband
5,580
-
-
5,580
7,480
Clergy expenses
515
-
-
515
506
Organist & musicians
2,400
-
-
2,400
2,710
Room Hire
9,568
-
-
9,568
8,242
Rental property costs
3,688
-
-
3,688
-
Church Centre salaries
& national insurance
113,317
-
-
113,317
122,378
Church running costs
7,894
-
-
7,894
10,051
Community Hub – wages &
national insurance
Community Hub – activity costs
4,175
351
23,396
18,221
-
-
27,571
18,572
24,360
17,328
290,617
45,098
-
335,715
351,210
c
CHURCH MANAGEMENT & ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Printing stationery &
office expenses
1,586
-
-
1,586
2,116
Bank charges
498
-
-
498
382
Website
598
-
-
598
645
Professional charges
4,328
-
-
4,328
4,791
Depreciation
3,263
-
-
3,263
6,455
10,273
-
-
10,273
14,388		 3.
RESOURCES EXPENDED CONTINUED
b
ACTIVITES DIRECTLY RELATING TO THE WORK OF THE CHURCH
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Diocesan parish share
68,302
-
-
68,302
68,302
Insurance
8,461
-
-
8,461
8,216
Heating & lighting
27,464
-
-
27,464
31,521
Water rates
1,307
-
-
1,307
3,036
Alarm & security
2,722
-
-
2,722
5,272
Repairs, Maintenance & Running
Costs:
Church fabric & centre
31,215 3,481
-
34,696
28,537
Clergy house
1,014
-
-
1,014
5,532
Churchyard
11
-
-
11
5,470
Cleaning
2,633
-
-
2,633
2,269
Telephone & Broadband
5,580
-
-
5,580
7,480
Clergy expenses
515
-
-
515
506
Organist & musicians
2,400
-
-
2,400
2,710
Room Hire
9,568
-
-
9,568
8,242
Rental property costs
3,688
-
-
3,688
-
Church Centre salaries
& national insurance
113,317
-
-
113,317
122,378
Church running costs
7,894
-
-
7,894
10,051
Community Hub – wages &
national insurance
Community Hub – activity costs
4,175
351
23,396
18,221
-
-
27,571
18,572
24,360
17,328
290,617
45,098
-
335,715
351,210
c
CHURCH MANAGEMENT & ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Printing stationery &
office expenses
1,586
-
-
1,586
2,116
Bank charges
498
-
-
498
382
Website
598
-
-
598
645
Professional charges
4,328
-
-
4,328
4,791
Depreciation
3,263
-
-
3,263
6,455
10,273
-
-
10,273
14,388		 3.
RESOURCES EXPENDED CONTINUED
b
ACTIVITES DIRECTLY RELATING TO THE WORK OF THE CHURCH
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Diocesan parish share
68,302
-
-
68,302
68,302
Insurance
8,461
-
-
8,461
8,216
Heating & lighting
27,464
-
-
27,464
31,521
Water rates
1,307
-
-
1,307
3,036
Alarm & security
2,722
-
-
2,722
5,272
Repairs, Maintenance & Running
Costs:
Church fabric & centre
31,215 3,481
-
34,696
28,537
Clergy house
1,014
-
-
1,014
5,532
Churchyard
11
-
-
11
5,470
Cleaning
2,633
-
-
2,633
2,269
Telephone & Broadband
5,580
-
-
5,580
7,480
Clergy expenses
515
-
-
515
506
Organist & musicians
2,400
-
-
2,400
2,710
Room Hire
9,568
-
-
9,568
8,242
Rental property costs
3,688
-
-
3,688
-
Church Centre salaries
& national insurance
113,317
-
-
113,317
122,378
Church running costs
7,894
-
-
7,894
10,051
Community Hub – wages &
national insurance
Community Hub – activity costs
4,175
351
23,396
18,221
-
-
27,571
18,572
24,360
17,328
290,617
45,098
-
335,715
351,210
c
CHURCH MANAGEMENT & ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
Endowment
Funds £
Total
2025 £
Total
2024 £
Printing stationery &
office expenses
1,586
-
-
1,586
2,116
Bank charges
498
-
-
498
382
Website
598
-
-
598
645
Professional charges
4,328
-
-
4,328
4,791
Depreciation
3,263
-
-
3,263
6,455
10,273
-
-
10,273
14,388



290,617
 45,098 -
335,715
351,210
& ADMINISTRATION
Unrestricted
Funds £
Restricted
Funds £
1,586
-
498
-
598
-
4,328
-
3,263
-		 Endowment
Funds £
-
-
-
-
-		 Total
2025 £
1,586
498
598
4,328
3,263		 Total
2024 £
2,116
382
645
4,791
6,455
10,273 - - 10,273 14,388

17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

4. FIXED ASSETS FOR USE BY THE PCC

a.

At 1 January 2025
Additions
Disposals
At 31 December 2025
DEPRECIATION
At 1 January 2025
Charge for the year
Relating to disposals
At 31 December 2024
NET BOOK VALUE
At 31 December 2024		 Total
£
279,577
3,440
-
283,017
33,303
3,262
-
36,565
246,452		 Land &
Building
£
240,082
-
-
240,082
-
-
-
-
240,082		 Plant &
Equipment
£
39,495
3,440
-
42,935
33,303
3,262
-
36,656
6,360		 Plant &
Equipment
£
39,495
3,440
-
42,935
33,303
3,262
-
36,656
6,360

Comparative information in respect of the proceedings period is as follows:

At 1 January 2024
Additions

Disposals
At 31 December 2024
At 1 January 2024
Charge for the year
Disposals
At 31 December 2024
NET BOOK VALUE
At 31 December 2024



 Total
£
273,744
5,833


-
279,577
26,848
6,455
-
33,303
246,274


 Land &
Building
£
240,082
-


-

240,082
-
-
-
240,082




 Plant &
Equiptment
£
33,662
5,833
-
39,495
26,848
6,455
-
33,303
6,192		 Plant &
Equiptment
£
33,662
5,833
-
39,495
26,848
6,455
-
33,303
6,192







18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

b.
5. DEBTORS
Trade debtors
Prepayments & accrued income
Other debtors
6. CREDITORS
Trade creditors
Accruals & deferred income
Amounts due to Third Parties
Other taxes and social security costs
INVESTMENT ASSET
Market value at 1 January

Sales proceeds from disposals
Gains/(loss) in the year – realised
- unrealised
Market value at 31 December		 11,474
6,678
12,444
__
30,596
_
2025
£
10,010
11,991
1,265
50
_
23,316
____
2025
£
1,977,486
(63,000)
4,282
(7,493)
1,911,275		 11,474
6,678
12,444
__
30,596
_
2025
£
10,010
11,991
1,265
50
_
23,316
____
2025
£
1,977,486
(63,000)
4,282
(7,493)
1,911,275		 5,713
5,117
12,190
__
23,020
_
2024
£
12,689
12,202
1,279
8
_
26,178
____
2024
£
1,954,569
-
-
22,917
1,977,486		 5,713
5,117
12,190
__
23,020
_
2024
£
12,689
12,202
1,279
8
_
26,178
____
2024
£
1,954,569
-
-
22,917
1,977,486		 5,713
5,117
12,190
__
23,020
_
2024
£
12,689
12,202
1,279
8
_
26,178
____
2024
£
1,954,569
-
-
22,917
1,977,486		 5,713
5,117
12,190
__
23,020
_
2024
£
12,689
12,202
1,279
8
_
26,178
____
2024
£
1,954,569
-
-
22,917
1,977,486
_

______
23,020
__
2024
£
12,689
12,202
1,279
8
_
26,178
___		 ____
2024

19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

7. UNRESTRICTED FUNDS
Balance as at 1 January
Interest
Investment Income
Gain/(Loss) on investment
-
realised
-
unrealised
Transfer from/(to) designated fund
Transfer from/(to) restricted fund
Net incoming(outgoing) resources for the year
Balance as at 31 December
8.
DESIGNATED FUNDS

Balance at 1 January
Interest
Investment income
Gain/(loss) on investment - Realised
- Unrealised
Transfer to General Fund
Expenditure
Balance at 31 December
Small Deginated funds
Community Hub Fund
Youth Fund
Flower Fund
Youth Alpha Fund
Special Projects
Total - Designated		 2025
£
(16,987)
4,864

9,632

(2,491)
-
(8,898)
62,202
(15,490)
(109,593)
_
(74,271)
_
Rebuilding

Fund
2025
£
1,910,004

51
62,966
1,973,021
4,283
19,717
(63,000)
-

1,934,021
___

2025
5,718
1,465
56
48
1,220
8,507
1,942,528






 2024
£
133,647
7,769
9,458
150,874
-
5,860
(1,898)
8,838
(180,661)
_
(16,987)
_
Rebuilding
Fund
2024
£
1,837,969
57
65,264
1,903,290
-
6,714
-
-
1,910,004
___
2024
4,850
2,000
(34)
48
1,246
8,110
1,918,114







20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

9. RESTRICTED FUNDS – BEQUESTS

Grave maintenance
- Dean
- Pearl
- Swindell
- Turner
- Vincent
Sunday School outings/parties
Memorial tablet maintenance
- Hailston
- Rollason
Grave maintenance & general
use
- Robbins
- Tilley
Family grave maintenance
- Wilkins
Grave maintenance & choir
outings
- Jeacock
Evangelical training
- Fowler
Total Restricted Bequests

Restricted Funds – Endowment
Endowment augmentation
- Swindell		 Invested
Capital
£
88
148
659
344
128
1,083
129
101
250
200
750
100
______
3,980
1,000		 Market
Value
31.12.2025
£
60
101
440
229
87
731
87
2,708
5,394
4,795
500
5,749
______
20,881
50,257		 Income
£
2
3
15
8
3
25
3
78
156
139
17
166
_____
615
1.455		 Donation to
Diocesan
Stipend Fund
£
-
-
-
-
-
-
-
-
-
-
-
-
_____
-
(1,455)

Total
£
2
3
15
8
3
25
3
78
156
139
17
166
_____
615
-

615

Transfer to general fund

21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

Comparative information in respect of the proceeding period is as follows;

RESTRICTED FUNDS –
BEQUESTS CONTINUED
Grave maintenance
- Dean
- Pearl
- Swindell
- Turner
- Vincent
Sunday School outings/parties
Memorial tablet maintenance
- Hailston
- Rollason
Grave maintenance & general
use
- Robbins
- Tilley
Family grave maintenance
- Wilkins
Grave maintenance & choir
outings
- Jeacock
Evangelical training
- Fowler
Total Restricted Bequests
Restricted Funds – Endowment
Endowment augmentation
- Swindell
Transfer to general fund		 Invested
Capital
£
88
148
659
344
128
1,083
129
101
250
200
750
100
______
3,980
1,000		 Market
Value
31.12.2024
£
58
98
429
224
85
714
85
2,821
5,619
4,994
488
5,989
______
21,604
52,350		 Income
£
1
3
11
6
2
18
2
77
152
135
12
163
_____
582
1,421		 Donation
to
Diocesan
Stipend
Fund
£
-
-
-
-
-
-
-
-
-
-
-
-
_____

-
(1,421)
 Total
£
1
3
11
6
2
18
2
77
152
135
12
163
_
582
-

582
_

22

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

10. RESTRICTED FUND – OTHER

Balance at 1 January
Investment income
Interest
Gain/(loss)on investment - realised
-unrealised
Expenditure
Transfer to General Fund

Balance at 31 December
Small Restricted Funds
Community Hub
Minor repairs
Parsonage Decoration Scheme
Total Restrictred Fund		 Machin Fund
2025
£
388,457
10,771
176
-
(15,497)
_
383,907
-
-
383,907
23,807
1,869
959
410,542		 Machin Fund
2025
£
388,457
10,771
176
-
(15,497)
_
383,907
-
-
383,907
23,807
1,869
959
410,542		 Machin Fund
2024
£
382,133
10,519
131
-
8,674

401,457
-
(13,000)
388,457
9,169
-
959
398,585		 Machin Fund
2024
£
382,133
10,519
131
-
8,674

401,457
-
(13,000)
388,457
9,169
-
959
398,585




The Machin fund is a restricted fund and used for Evangelical causes children’s work.

The Community Hub is a restricted fund to support the community in activities that provide a safe place for all people to grow personally, with others in faith, for the people and place of Erdington.

The Minor Repairs fund has been set up with a grant from The Archbishops Council to assist with projects to reduce the carbon footprints of churches.

The Parsonage Decoration Scheme is a restricted fund to support repairs and decorating costs of the vicarage

11. ANALYSIS OF NET ASSETS BY FUND

2025
Fixed assets for Church use
Investment fixed assets
Current assets
Current liabilities
Fund balance		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
6,370
241,272
-
290,692
1,177,314
393,012
(348,017)
523,942
38,411
(23,316)
-
-		 Endowment
Funds
Total
2025
-
247,642
50,257
1,911,275
-
214,336
-
(23,316)
(74,271)
1,942,528
431,423		 50,257
2,349,937

23

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

Comparative information in respect of the proceeding period is as follows;

2024
Fixed assets for Church use
Investment fixed assets
Current assets
Current liabilities
Fund balance		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
6,192
240,082
-
299,592
1,216,314
409,231
(296,593)
461,718
10,958
(26,178)
-
-		 Endowment
Funds
Total
2024
-
246,274
52,350
1,977,487
-
176,083
-
(26,178)
(16,987)
1,918,114
420,189		 52,350
2,373,666

12. INDEPENDENT EXAMINERS REMUNERATION

The independent examiners remuneration amounts to £2,500 (2024 £2,500).

13. TRUSTEES’ AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES

The reimbursement of trustees’ expenses was as follows:

Travel 2025
2024
2025
2024
Number
Number
£
£
0
1
0
3
0
1
0
3

Included in above are £Nil (2024 - £Nil) which have been paid directly to third parties.

24

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ST. BARNABAS, ERDINGTON

FOR THE YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS (Continued)

14. STAFF COSTS AND EMPLOYEE BENEFITS

The average monthly number of employees employed during the year for charitable activities is 10 (2024 – 9).

The total staff costs and employee benefits were as follows:

2025 2024
£ £
Wages and Salaries 135,703 140,398
Social Security 2,602 4,787
Defined Pension Cost 2,583 2,685
140,888 147,870

No employees received total employee benefits (excluding employer pension costs) of more than £60,000.

15. RELATED PARTY TRANSACTIONS

There are no related party transactions during the period (2024 £Nil).

25

Issuer

Issuer Burrows Scarborough Document generated Tue, 10th Mar 2026 8:59:55 GMT Document fingerprint ab89984c3ed216473e051fdecf00b2ff

Parties involved with this document

Document processed

Party + Fingerprint

Tue, 10th Mar 2026 9:25:08 GMT Tue, 10th Mar 2026 9:34:07 GMT Tue, 10th Mar 2026 9:34:07 GMT

Mr Simon Dodson - Signer (b4dfd85c3b0d5cdaf31ae7f14259e208) Adam Bexon - Signer (5c08e076f096ef475ec8115e15912fb8) Angela Weller - Copied In (cfd8b8ffcac96af9f79eeebd7b70a786)

Audit history log

Date

Action

Tue, 10th Mar 2026 8:59:55 GMT Envelope generated with fingerprint 62109504daa893860a08eda075dbc280 (18.133.63.166) Tue, 10th Mar 2026 8:59:55 GMT Document generated with fingerprint ab89984c3ed216473e051fdecf00b2ff. (18.133.63.166) Tue, 10th Mar 2026 8:59:55 GMT Mr Simon Dodson has been assigned to this envelope. (18.133.63.166) Tue, 10th Mar 2026 8:59:55 GMT Adam Bexon has been assigned to this envelope. (18.133.63.166) Tue, 10th Mar 2026 8:59:55 GMT Angela Weller has been assigned to this envelope. (18.133.63.166) Tue, 10th Mar 2026 8:59:55 GMT Envelope has been set to automatically remind the active signer every 7 day(s). (18.133.63.166) Tue, 10th Mar 2026 9:00:04 GMT Envelope generated Tue, 10th Mar 2026 9:00:05 GMT Sent the envelope to Mr Simon Dodson for signing Tue, 10th Mar 2026 9:00:05 GMT Document emailed to party email Tue, 10th Mar 2026 9:21:33 GMT Mr Simon Dodson viewed the envelope (93.96.75.6) Tue, 10th Mar 2026 9:25:08 GMT Mr Simon Dodson signed the envelope (93.96.75.6) Tue, 10th Mar 2026 9:25:08 GMT Sent the envelope to Adam Bexon for signing (93.96.75.6) Tue, 10th Mar 2026 9:25:08 GMT Document emailed to party email Tue, 10th Mar 2026 9:32:19 GMT Adam Bexon viewed the envelope (84.64.171.156) Tue, 10th Mar 2026 9:32:42 GMT Adam Bexon viewed the envelope (85.210.241.4) Tue, 10th Mar 2026 9:34:07 GMT Adam Bexon signed the envelope (84.64.171.156) Tue, 10th Mar 2026 9:34:07 GMT Sent the envelope to Angela Weller for signing (84.64.171.156) Tue, 10th Mar 2026 9:34:07 GMT This envelope has been signed by all parties (84.64.171.156)

Tue, 10th Mar 2026 9:34:07 GMT Signed document confirmation emailed to party email (84.64.171.156) Tue, 10th Mar 2026 9:34:07 GMT Signed document confirmation emailed to party email (84.64.171.156) Tue, 10th Mar 2026 9:34:07 GMT Signed document confirmation emailed to party email (84.64.171.156) Tue, 10th Mar 2026 9:34:07 GMT Signed document confirmation emails have been sent to all parties. Document URL: https://api.signable.app/shareable/envelope?t=76875a84-cb64-4cd7-aef9-6 6663f2658cb (84.64.171.156) Tue, 10th Mar 2026 9:34:07 GMT Document emailed to party email