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2025-12-31-accounts

THE LYE & STAMBERMILL P.C.C. CHRIST CHURCH LYE ANNUAL CHARITY NO. 1134648 REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31ST DECEMBER 2025

Administrative Information Christ Church is situated on Lye High Street. It is part of the Greater Deanery of Dudley within the Diocese of Worcester, within the Church of England.

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||||||| |---|---|---|---|---|---| |The Parochial Church|Council of the|Ecclesiastical Parish of Christ Church|is a charity registered| |with|the|Charity Commission|under Charity|No.1134648.| |PCC members who have served from|1|January 2025|until the date this|report was approved|are:| |Vicar|The Revd|Glen|Ruffle|(Chair From 18 October 2025)| |Associate|Priest:|The|Revd|Dr Chris|Kent| |Licensed Lay Minister:|Mr Graham|Dyer|(Secretary)| |Church|Wardens:|Mr Stefan|Inglin| |Mr Mark|Kent|(Lay|chair)| |Representatives|on|the Deanery Synod:| |Mrs|Julie Ackroyd| |Elected Members|Mrs Emma|Smith|(From|18th May 2025)| |Authorised Lay minister|Mr Doug McLean|(Treasurer)| |Mr|Richard|Young| |Mrs|Sally|Kent| |Mr|Peter|Wall| |Mr|Craig|Smith| |Ms|Katie|Cooper| |Mrs Hannah.|Roberts|— (From|18t May 2025)|

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Structure, governance and management The method of appointment of PCC members is set out in the Church Representation Rules. AllPCC.church attendees are €ncouraged to register on the Electoral Role and stand for election to the PCC members are elected for three years, with one third of the places re-elected at each Annual Parochial Meeting. Objectives and activities The Lye & Stambermill PCC has the responsibility of co-operating with the Vicar in promoting, in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church Centre Complex of Christ Church, Lye. benefit.In reviewing their activities, the trustees have referred to the Charity Commission guidance on public

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——SemtieAchievements and Performance Church Attendancemts and rerformance Following the revision of our Church Electoral Roll in 2024 there were 50 names on the Roll. Our total combined church membership, including children and occasional visitors is approximately 50, with regular attendance fluctuating between 30 and 40

Review of the year

The PCC followed its usual pattern of meeting ten times during the year, usually on the third Monday of each month. There were no meetings in August or December. Each PCC meeting starts with prayer. Regular items on the agenda have included a financial report and review of our set budgets and planned missionary giving, a regular review of the condition of the church fabric, and a review of our Safeguarding procedures.

Safeguarding

“The PCC is aware of its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults, and has complied with the duty under section 5 of the Safeguarding and Clergy Discipline measure 2016. In 2026 the PCC will continue to use the “Safeguarding Toolkit” provided in the diocese as a way of self-assessment to seek to ensure it continues to fulfil that duty.”

Financial review

The annual Financial Statement for the year ended 31%t December 2025 has been prepared in accordance with the current requirements of the Church Accounting Regulations 2006 using the Receipts and Payments basis, and has been approved by the PC.C. and by our Independent Examiner Teresa Fennell ACMA CGMA.

We have donated a total of £7,188 towards Home and Overseas Missionary Societies, Relief Organisations, and other Charity Organisations this year comprising the following donations:

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||||||| |---|---|---|---|---|---| |e|GEM UK (Supporting|Ruthie|Swartz)|£|630| |Home|mission:| |e|Wycliffe UK (Paul Newton|support)|£1.000| |e|Youth|for Christ|£1,000| |Relief Agencies:| |e|Christian|Aid|£200| |Other|Charities| |Stourbridge|Life Centre|Debt Advice|£650| |WDBF Kingdom|People Fund|£100| |Total|£7,188| |Our Total|Income|for 2025.|was:|£77,701| |Our Total|Expenditure|for 2025 was:|£81,528|

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WHAT HAS BEEN ACHIEVED IN THIS FINANCIAL YEAR? NE SE MOTI VE IN, TIS FINANCIAL YEAR?

Many thanks to all who have contributed in any way to achieve these results.

SCHRI S T CHURCH THETE LYE & STAMBERMSTAMBERM ILL RESERVES POLICY

The original building dates back to 1813, and due to its age and the nature of the structure we are regularly faced with unexpected and expensive repair and maintenance bills. To minimise the risk of being unable to meet all of its financial obligations as they fall due, including full payment of Ministry Share, and meeting its employment costs, the PCC is aiming to hold sufficient liquid general fund resources to meet 3 months running costs.

Approved by the PCC and signed on their behalf by Mr Mark Kent, Churchwarden (PCC Chairman) a 1 A a

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The Lye & Stambermill P.C.c. Christ Church Lye

Financial Statements Year ended 31 December 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |UnrestrictedDesignated|RestrictedEndowment|Total|Total| |Funds|Funds|Funds|Funds|2025|2024| |RECEIPTS|AND|PAYMENTS|ACCOUNT|£|£|£|£|£|£| |Receipts| |Book|sales| |Regular|Giving|-|-|-|-|-|7| |Receipts|from|Donors| |Tax efficient planned giving|39,535|-|780|-|40,315|37,975| |Other planned giving|2,918|-|-|-|2,918|4,991| |Loose|plate collections|987|-|30|-|1,017|629| |SumUp|receipts|2,950|-|-|-|2,950|-| |Income tax recovered|13,049|-|195|-|13,244|14,730| |HMRC|Interest|1|-|-|-|1|i| |59,440|-|1,005|-|60,445|58,333| |Other voluntary|receipts|(note 2.1)|12,426|-|-|-|12,426|22,263| |Investment income|119|-|-|-|119|235| |Receipts from church|activities|4,711|-|-|-|4,711|4,579| |Proceeds from|release|of expendable endowment|-|-|-|8,112|8,112|-| |Total Receipts|76,696|-|1,005|8,112|85,813|85,410| |Payments| |Church|activities| |Diocesan parish share|36,000|-|-|-|36,000|40,382| |GovernanceOther paymentscosts (note 2.2)|40,120|-|4,958|-|45,078|62,397| |Independent examination fee|450|-|-|-|450|425| |Total|payments|76,570|-|4,958|-|81,528|103,204| |Excess of receipts over payments|126|-|(3,953)|8,112|4,285|(17,794)| |Transfers between funds|3,874|-|4,238|(8,112)|-|-| |4,000|-|285|-|4,285|(17,794)| |Bank account at|1|January 2025|22,521|-|1,955|-|24,476|42,270| |Bank account|at 31|December 2025|26,521|-|2,240|-|28,761|24,476|

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The Lye & Stambermill P.C.c. Christ Church Lye

Financial Statements Year ended 31 December 2025

UnrestrictedDesignated
Funds
Funds
£
£
UnrestrictedDesignated
Funds
Funds
£
£
RestrictedEndowment
Funds
Funds
£
£
RestrictedEndowment
Funds
Funds
£
£
Total
2025
£
Total
2024
£
STATEMENTOFASSETSAND LIABILITIES
Cash Funds
Bankcurrentaccountandcash 26,521 - 2,240 - 28,761 24,476
Other Monetary Assets
Incometaxrecoverable 973 - 16 - 989 793
Liabilities
IndependentExaminersFee
DBF
450 - - - 450 425
Gas
450 - - - 450 425
Investment Assets
Shares atmarketvalue
- - - - - 8,648

The Belmont Mission Fund is an endowment fund which has provision for the fund to be used for general purposes. ThebankFundaccount.was originally invested in shares which were sold in the year and the proceeds transferred to general fund

The attached notes form part of these financial statements

Approved by the PCC on March 2026 and signed on their behalf by Mr Mark Kent (PCC Chairman) and Mr Douglas McLean (PCC Treasurer)

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Mr Mark Kent
Mr Douglas McLean
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The Lye & Stambermill P.C.c. Christ Church Lye

Financial Statements Year ended 31 December 2025

NOTES

  1. The financial statements of the PCC have been prepared in accordance with Church Accounting Regulations 2006 using the Receipts and Payments basis.

2. Receipts and Payments Analysis

UnrestrictedDesignated
Funds
Funds
£
£
UnrestrictedDesignated
Funds
Funds
£
£
RestrictedEndowment
Funds
Funds
£
£
RestrictedEndowment
Funds
Funds
£
£
Total
2025
£
Total
2024
£
2.1 Othervoluntary receipts
Oneoffgiftaiddonations
Otherdonations
Donations ~—Generalexpenses
Donations—Charity
11,800
626
-
-
-
-
-
-
-
-
-
-
-
11,800
626
-
18,020
4,127
-
- - - - 116
12,426 - - - 12,426 22,263
2.2 Otherpayments
Overseas Mission
Giving— reliefanddevelopmentagencies
Home
mission
Other
charities
Vicarsexpenses
Secretarialemployment
Secretarialexpenses
Vicar's telephone
-
200
2,000
750
47
8,194
270
-
-
-
-
-
-
-
4,238
-
-
-
-
-
-
-
-
-
-
-
-
-
4,238
200
2,000
750
47
8,194
270
3,608
2,500
2,000
650
-
8,178
31
Insurance
Stationery
Telephone
Postage
Minor
maintenance
Routinemaintenance
Cleaning
Upkeepofservices
Administration
Bankcharges
Other
feesandsubscriptions
Printingand literature
Records maintenance
Honoraria
Electricity
Gas
Water
Domestic supplies
Children’s work
Miscellaneous
Outreach
Social
supportpayments
-
3,834
314
413
12
2,064
2,622
4,878
268
-
87
760
1,047
75
-
2,861
6,972
112
958
543
839
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
;
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7
-
-
-
-
-
-
720
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
r
-
-
-
-
-
-
-
-
3,834
314
413
12
2,064
2,622
4,878
268
-
87
760
1,047
1
-
2.861
6,972
112
958
543
839
-
720
24
3,761
891
387
59
9,878
1,446
4,811
408
-
133
2,692
1,108
87
1,000
3,036
12,521
95
237
49
1,572
30
1,205
40,120 - 4,958 - 45,078 62,397

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The Lye & Stambermill P.c.c. Christ Church Lye

Financial Statements Year ended 31 December 2025

3. Related Party Transactions and Trustees Expenses and Remuneration

A. Lion Club Funds

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The Lye & Stambermill P.c.c. Christ Church Lye

Financial Statements Year ended 31 December 2025

  1. The movements in funds during the year were:

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|||||||| |---|---|---|---|---|---|---| |Bal|Gains|/|Bal| |Bifwd|Receipts|Payments|_ Transfer|(losses)|C/fwd| |Unrestricted|funds| |General fund|22,521|76,696|(76,570)|3,874|26,521| |(22521|76696|~=—«(76,870)|Saa4|"26,521| |Restricted|Funds| |Mission Fund|0|-|(2,764)|2,764|0| |Moldova Fund|0)|.|(1,474)|1,474|0| |Social|897|975|(720)|-|1,152| |Bells Fund|1,058|30|-|-|1,088| |1,955|1,005|(4,958)|"4,238|2,240| |Endowment|Funds| |Belmont Mission Fund|8,648|-|-|(8,112)|(536)|0|

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This adjustment reflects the decrease in value in the year.

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Independent examiner’s report to the trustees of the Lye and Stambermill PCC, Christ Church Lye (‘the Church’)

| report to the Trustees on my examination of the accounts of the Church for the year ended 31 December 2025.

Responsibilities and basis of report As the charity trustees of the Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“ the Act”). | report in respect of my examination of the Church’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

| have completed my examination. | confirm that no material matters have come to my attentionrespect: in connection with the examination giving me cause to believe that in any material

  1. Accounting records were not kept in respect of the Church as required by section 130 of the Act; or
  1. The accounts do not accord with those records.

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;
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| 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.

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s oO
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Teresa Fennell, ACMA It Doesn’t Have to Cost the Earth Ltd 47 St Dunstans Close, Worcester, WR5 2A}

Date: Z4 PA Moreh: 202Ib

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