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2025-12-31-accounts

Registered Charity No: 1134782

PAROCHIAL CHURCH COUNCIL (PCC)

Of

ST LUKE, THE EVANGELIST, GRIMETHORPE

With

ST PAUL, THE APOSTLE, BRIERLEY

REPORT AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2025

PCC o f ST LUKE, THE EVANGELIST, GRIMETHORPE with ST PAUL, THE APOSTLE, BRIERLEY

TRUSTEES’ REPORT AND ACCOUNTS

YEAR ENDED 31 DECEMBER 2025

CONTENTS

Page
Legal and Administrative Information 3
Trustees’ Report 4 - 11
Independent Examiner’s Report 12
Receipts & Payments Account 13
Statement of Assets & Liabilities 14
Notes to the Accounts 15 – 20

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LEGAL AND ADMINISTRATIVE INFORMATION

YEAR ENDED 31 DECEMBER 2025

St Luke’s Church is situated in the village of Grimethorpe in Barnsley, South Yorkshire. St Paul’s Church is situated in the village of Brierley, Barnsley, South Yorkshire. The Parish was historically part of the Diocese of Wakefield, within the Church of England. In 2014, Wakefield was one of three Dioceses, which merged to become the new Diocese of Leeds, in which the Parish is now situated. From the 1[st] of November 2021 the parish became part of the Priory Benefice within the Pontefract Deanery along with the parishes of St James the Great, Ryhill and All Saints, South Kirkby.

Registered Address:

The Vicarage 7 St Luke’s Road, Grimethorpe Barnsley, South Yorkshire, S72 7FN

PCC Members:

For the period 01/01/2025 until the date of approval for this report, the following people served as PCC members:

Vicar: The Revd Canon Paul Cartwright – Chair

Priest Missioner: Post Vacant Wardens: Mr Bryan Danforth Mrs Sharon Curphey (until May 2025) Mr Ian Dransfield (from May 2025) Representatives on the Deanery Synod: Mr Bryan Danforth Mr Ian Dransfield Elected members: Mrs Sharon Curphey -Electoral Roll Officer; Vice-Chair Mrs Paula Rhodes - Secretary (until May 2025) Ms Donna Carman Mrs Diane Findlay Mrs Betty Richardson Mrs Beverley Kenworthy Mrs Sandra Briggs Mr Bryan Danforth – Treasurer Other Parish Officers: Mrs Claire Williamson - Safeguarding Officer Bankers: HSBC 5 Market Hill, Barnsley, South Yorkshire, S70 2PY Independent Examiner: Mrs Stephanie Tolson Barnsley CVS 23 Queens Road, Barnsley, S71 1AN Inspecting Architect: Mr Jamie Holden Studio Tamacoco Architects The Danesmead Wing 33 Fulford Cross, York, YO10 4PB

Day to day management of the Church is exercised by the Vicar, the Associate Priest and Churchwardens, contactable via the Vicarage on 01226 107705 and 01977 805705.

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TRUSTEES’ REPORT

YEAR ENDED 31 DECEMBER 2025

Structure, Governance and Management

St Luke’s Grimethorpe with St Paul’s Brierley PCC is a body corporate and operates under the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules.

In 2009, the PCC applied to the Charity Commission to register as a charity and this process was successfully completed in March 2010 (Charity registration number 1134782).

On the 3[rd] September 2019, the parishes of. St Luke’s Church, Grimethorpe with St Paul’s Church, Brierley, All Saints’ Church, South Kirkby and St James the Great, Ryhill with Havercroft, Wintersett & Cold Hiendley began a new working partnership, with The Revd Canon Paul Cartwright appointed as Parish Priest. These parishes encompass the Deaneries of Barnsley, Pontefract and Wakefield. Each Parish has its own PCC and keeps its own accounts. As of 1[st] November 2021, the parishes were recognised as the Priory Benefice and became part of the Pontefract Deanery. The Revd. Canon Paul Cartwright was appointed the vicar of the benefice. He is supported by a clergy team of Revd Fr Mark Burns (SSM), Associate Priest, Revd Fr Michael Scholey SSC (SSM), Associate Priest, Revd Fr Dr Simon Fern, Assistant Curate, Deacons Revd Fr Edward Parker-Sunderland and Hon. Deacon June Crossland. The post of Priest Missioner remains vacant.

The method of appointment of PCC members is set out in the Church Representation Rules. All church members are encouraged to register on the Electoral Roll and stand for election to the PCC. Induction training is available to PCC members, including trustee responsibilities. All members of the PCC have undertaken Safeguarding training.

The PCC met in person on 6 formal occasions 2025.

The PCC operates one sub-committee – the standing-committee: membership comprises The Vicar, Associate Priest, Churchwardens, Vice-Chair of the PCC, PCC Secretary and PCC Treasurer.

Risk Assessments

To identify their major risks, the PCC undertakes a programme of risk assessments. Procedures are then put in place to manage those risks and minimise their impact on the life of the church. Action in the main areas of risk has been taken as follows.

Financial Risk

An annual budget is prepared to ensure short term viability. Actual results compared with budget are reported to the PCC quarterly. All assets are insured and levels reviewed annually and approved by the PCC. The PCC has approved internal controls for annual accounts, cash and cheque handling.

Health and Safety

A full review was undertaken by the Vicar and Churchwardens in 2014, and as a result a new Health and Safety Policy was written and adopted by the PCC. This policy, along with all Health and Safety procedures, was reviewed in 2024 and will next be reviewed in 2026. Risk Assessments using Diocesan guidelines for safe working, were put in place. Health and Safety matters are always reported at each PCC meeting.

Child and Vulnerable Adult Protection

The Parish’s Safeguarding Policies were reviewed during 2023. The PCC has ensured that volunteers have been formally checked under safeguarding rules where necessary. In 2024 and early 2025 all members of the PCC undertook appropriate levels of Safeguarding training. The policies and procedures are due to be reviewed in 2026. Safeguarding matters are always reported at each PCC meeting.

All formal risk assessments are listed within the PCC’s Risk Register and are reviewed annually.

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TRUSTEES’ REPORT continued

YEAR ENDED 31 DECEMBER 2025

Aims and Purposes

The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956.

The PCC has the responsibility of co-operating with the Vicar, the Associate Priest and Churchwardens in promoting, in the ecclesiastical parish, the whole mission of the Church; pastoral, evangelistic, social and ecumenical.

Objectives and Activities

At St Luke’s and St Paul’s our mission is to proclaim the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England, both through the word and our deeds to love the Lord our God, to love our neighbours and love each other in our fellowship.

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

The PCC also seeks opportunities and encourages the use of all Church Buildings for Community events which do not involve worship, and which promote wellbeing and Community Cohesion. When planning our activities for the year, the PCC considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion.

Our objectives for 2025 were to provide the following public benefits:

To Love the Lord our God, by:

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TRUSTEES’ REPORT continued

YEAR ENDED 31 DECEMBER 2025

To love our neighbour, by:

To love each other, by:

In 2025 we:

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TRUSTEES’ REPORT continued

YEAR ENDED 31 DECEMBER 2025

Achievements and Performance Including review of charitable achievements against objectives

The PCC is satisfied with the achievements against objectives set out in the previous section.

The following section highlights the main areas of activity and performance:

Worship and Prayer

All are welcome to attend the regular services. At present there are 40 parishioners on the Church Electoral Roll. The average weekly attendance at Sunday Mass (across both churches under normal circumstances) was 30.

As well as our regular services, we enable the community to celebrate and thank God at various milestones of the journey through life. Through baptism we thank God for the gift of life and make candidates members of the Church of God. In marriage, public vows are exchanged with God’s blessing. At funeral services, family and friends express their grief and give thanks for the life which is now complete in this world and commend the departed into God’s keeping.

In 2025 there were 6 baptisms, 0 weddings and 20 funerals.

Deanery Synod

A member of the PCC and the Parish Priest sit on the Pontefract Deanery Synod. This provides the PCC with an important link between the parish and the wider structures of the church. Bryan Danforth was elected on the 21[st] April 2024 to attend as representative on the Deanery Synod, and Ian Dransfield was elected on 20[th] June 2024.

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TRUSTEES’ REPORT continued

YEAR ENDED 31 DECEMBER 2025

Pastoral care and service to our community

The Vicar and members of the clergy team have made regular visits to or contacted the sick and bereaved members of the community, to others who are unable to attend church, and to others for a variety of reasons as requested (within the government guidelines and advice from the Diocese). One member of the congregation is licensed and trained to visit people as Eucharistic minister taking the Sacrament to individual homes when needed and assisting the Priest when required. Members of the Clergy Team have visited residential and nursing homes in the parish on request.

The use of the church for social activities has continued to grow. The church held a table top sale at Easter and was involved in the Grimethorpe Summer fair, offering refreshments and a history display in the church. The Christmas Fair, in partnership with the resident’s group, was in aid of church funds. A holiday play group used St Luke’s over the summer holidays.

The Remembrance Day service and Miner’s Memorial Reunion were well attended.

Christmas trees with lights outside St Luke’s and St Paul’s Brierley were erected by North East Ward Alliance, and community carol singing took place at each church, organised by the NE Ward Alliance in cooperation with the church and respective resident’s groups. There have been Six Messy Church events, at St Paul’s, the change of venue, from St Luke’s, resulted in bigger numbers attending. The Messy Church is well supported by volunteers. The Christingle Services at both churches which were well attended.

The Clergy team can refer people from our parish to the food bank to receive food parcels at times of exceptional need, and in turn the foodbank receives donations from us. Throughout 2025, parishioners have continued to donate generously to the foodbank. This remains an important part of our charitable giving and community service and is the focus of our harvest offering. We opened a Foodbank Hub, manned by volunteers, at St Luke’s on a Wednesday.

Youth and Children’s Work

The play area at St Luke’s is well used, as is the play area at St Paul’s. Both areas have had cupboards, tables and chairs donated to them. All are welcome to make use of them under parental supervision. A children’s Sunday School group take place during the worship at both churches on Sundays. Resources have been purchased to support those leading the group.

Our links with Brierley CE Primary School, remain strong. Children from the church school and the schools in Grimethorpe have been able to visit church and have their own services. The Vicar serves as chair of the Governing body. A member of the Clergy Team serves on the Governors in other local schools. Mrs Benson is keen to continue the strong ties the school has with the Church, and these links have been strengthened by the Vicar and the Clergy Team.

We welcomed several schools and nursery groups to both churches to explore the building and talk about Christianity and the Vicar; and members of the clergy team have visited schools and nurseries in the parish. The Christingle continued to attract a good number of families, and children from Milefield School and Ladywood School had their own Christingle Service supported by members of the Clergy Team.

Church Buildings

The bell tower at St Luke’s, which was inaccessible due to build-up of debris and pigeon droppings, has been opened and the area professionally cleaned. The bell has been repositioned, and the electrics have been installed to allow the bell to be rung remotely. Lights have been installed in the bell tower and the bell loft. The lightening conductors at both churches have been inspected and

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TRUSTEES’ REPORT continued

YEAR ENDED 31 DECEMBER 2025

remedial work carried out. The gas heaters at St Luke’s have been serviced and the gas boiler at St Paul’s also. PAT testing and the servicing of fire extinguishers has been carried out at both sites.

Finance, Giving and Fundraising

The financial situation remains challenging. In December 2025 we met with the Stewardship team from the Leeds Diocese and agreed a new formula for paying the Parish Share (A Parish Share Agreement). We agreed the following amounts for Parish Share: to pay £4400 in 2025, in 2026 - £5,000, in 2027 - £5,250 and in 2028 - £5,512.50. This is an increase of 5% each year. They were able to offer advised on fundraising, grant application and Parish Giving.

The regular giving income increased over 2024, but the amount recovered from Gift Aid was less, showing an overall decrease in regular giving. Overall income shows a decrease in 2025 over 2024 due mainly to the donations for the bell refurbishment in 2024. Fundraising activities have decreased. Our income from other events and funerals has increased slightly. The number of people giving by weekly envelope and monthly direct payment through the bank is roughly the same as in 2024; there were 21 regular givers in 2025 (24 in 2024).

We are grateful to those who give generously and sacrificially. At the moment we are able to meet all our outgoings and pay for essential repairs, we have maintained our level of reserves.

The PCC authorised the allocation of at least 5% of the income of the church (direct giving and unrestricted donations) for distribution to other charitable organisations. The main donations made by the PCC in 2025 were to Compassion UK, who support children in Africa and Asia, to the Additional Curates’ Society – who assist in enabling curates to work in poor parishes in the UK. In addition, donations were made to The Royal British Legion, and The Children’s Society.

Financial Review

The financial statements are set out in pages 13 to 20. Total income for the year was £30,397 (2024: £40,639). Total funds at the year-end stand at £18,841 (2024: £24,214).

Main sources of income were from planned giving, by our members of £7,635, Collections of £3,523, PCC Fees of £2,759, General Donations of £4,045, Fund-raising of £3,429, Gift Aid reclaim of £2,671 and grants for specific purposes of £4,500.

We contributed £4,400 towards the Parish Share Payment to the Diocese of Leeds. In 2025 the contactless giving, through the Give a Little Scheme, was £757.

Reserves Policy

At the end of 2025, the level of the Reserve Fund stands at £5,315 which is in line with the agreed policy on reserves.

Factors relevant to the achievement of our stated objectives

The formation of the Priory Benefice encompassing three parishes and four churches has created a larger area and a clergy team made up of the Vicar (Vicar from 1/11/2021), two Associate Priests, an Assistant Curate, a stipendiary Deacon and Hon Deacons. The commitment and energy shown by the Vicar, the Priests, Curate and the Deacons as well as the Churchwardens, the PCC and the small but loyal team of volunteers, has been key to the achievement of the objectives in 2025. There has been an increase in numbers attending church for worship.

We continue to have the services of a regular organist, Jon Findlay, who plays for services at both churches. The organist receives an honorarium of £50 per month to cover expenses and materials and act as a retainer for his services.

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TRUSTEES’ REPORT continued

YEAR ENDED 31 DECEMBER 2025

Plans for the future

In 2026 we intend:

To Love the Lord our God, by:

To love our neighbour, by:

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TRUSTEES’ REPORT continued

YEAR ENDED 31 DECEMBER 2025

To love each other, by:

Members of the PCC declare that they have approved the trustees’ report above.

Signed on behalf of the PCC:

Signed _________ Date: 25 March 2026 Fr Paul Cartwright, Chair of the PCC

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INDEPENDENT EXAMINER’S REPORT

YEAR ENDED 31 DECEMBER 2025

I report on the accounts for the year ended 31 December 2025, which are set out on pages 13 to 20.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

or

I have no concerns and I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed _______ Dated: 25 March 2026

Steph Tolson Community Accountant Barnsley CVS 23 Queens Road Barnsley S71 1AN

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RECEIPTS & PAYMENTS ACCOUNT

YEAR ENDED 31 DECEMBER 2025

Unrestricted
Funds
Note
£
Receipts
Voluntary Receipts:
Regular Giving
2a
13,720
Grants
2b
-
Donations/appeals
2c
3,996
Receipts from activities for generating funds
2d
3,429
Receipts from Church activities
2e
3,774
Receipts from investments
2f
220
Other receipts
2g
-
Total Receipts
25,139
Payments
Fundraising costs
3a
301
Church activities
3b
24,141
Governance costs
3c
650
Major works
3d
945
Other payments
3e
-
Total Payments
26,037
Excess of receipts over payments
(898)
Transfers between funds
10
71
Net movement in funds
(827)
Total funds brought forward
9
13,943
Total funds carried forward
9
13,116		 Restricted
Funds
£
109
4,500
49
-
600
-
-
5,258
-
2,812
-
6,921
-
9,733
(4,475)
(71)
(4,546)
10,271
5,725		 2025
2024
Total
Funds
£
£
13,829
15,617
4,500
3,750
4,045
11,332
3,429
4,239
4,374
5,015
220
386
-
300
30,397
40,639
301
235
26,953
32,216
650
600
7,866
2,615
-
-
35,770
35,666
(5,373)
4,973
-
-
(5,373)
4,973
24,214
19,241
18,841
24,214

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STATEMENT OF ASSETS AND LIABILITIES

YEAR ENDED 31 DECEMBER 2025

Note
Monetary Assets
Bank Current Account
Bank Project Account
Bank Deposit Account
Petty Cash
Total
7
Liabilities
Accountancy fee
Total		 2025
£
4,780
8,746
5,315
-
18,841
725
725		 2024
£
4,049
14,936
5,229
-
24,214
650
650

Approved by the PCC and signed on their behalf by:

Signed: _________ Date: 25 March 2026

Fr Paul Cartwright, Chair of the PCC

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. Accounting policies

Basis of the preparation of the accounts

The financial statements have been prepared in accordance with the Church Accounting Regulations, using the Receipts & Payments basis, and in accordance with applicable accounting standards and the requirements of the Charity Commission.

Receipts & Payments Accounts

Receipts & Payments Accounts are statements that summarise the movement of cash into and out of the charity during the financial year. In this context ‘cash’ includes cash equivalents, for example bank accounts where cash can be readily withdrawn to pay for debts as they become due.

Funds Structure

Unrestricted funds

Represents funds which are expendable at the discretion of the members in furtherance of the objects of the charity.

Restricted funds

Those funds that have been provided to the charity for particular purposes and which may only be spent for the purposes for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on the fund, unless permission is given by the funder to remove the restriction on the balance outstanding.

Endowment funds

The PCC has no endowment funds at the present time.

Incoming Resources

All incoming resources are recognised when they are receivable and are accounted for gross.

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NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDING 31 DECEMBER 2025

2. Analysis of Receipts

2025
Unrestricted
Restricted
Total
Note
Funds
Funds
Funds
£
£
£
2a
Regular Giving
Planned Giving
7,635
-
7,635
Collections
3,414
109
3,523
Tax Recovered (Gift Aid)
2,671
-
2,671
Total
13,720
109
13,829
Other Voluntary Receipts
2b
Grants
-
4,500
4,500
2c
Donations/appeals
3,996
49
4,045
Total
3,996
4,549
8,545
2d
Receipts from Activities for
Generating Funds
Fundraising
3,429
-
3,429
Total
3,429
-
3,429
2e
Receipts from Church Activities
PCC fees
2,159
600
2,759
Use of facilities
1,615
-
1,615
Total
3,774
600
4,374
2f
Receipts from investments
Bank interest
220
-
220
2g
Other receipts
Refunds & miscellaneous
-
-
-
Total
-
-
-
Total Receipts
25,139
5,258
30,397		 2024
£
7,005
3,132
5,480
15,617
3,750
11,332
15,082
4,239
4,239
3,580
1,435
5,015
386
300
300
40,639

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NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDING 31 DECEMBER 2025

3. Analysis of Payments
2025
Unrestricted
Restricted
Total
Note
Funds
Funds
Funds
£
£
£
3a
Fundraising Costs
Stewardship envelopes
123
-
123
Other fundraising costs
178
-
178
Total
301
-
301
3b
Cost of Church Activities
Missionary & charitable giving
937
145
1,082
Diocesan parish share
4,400
-
4,400
Working expenses of clergy
-
2,213
2,213
Heating, Lighting & cleaning
6,277
-
6,277
Insurance
6,282
-
6,282
Other running costs
1,619
-
1,619
Church maintenance & fire protection
1,335
-
1,335
Waste collection
809
-
809
Church equipment
-
-
-
Upkeep of services
2,328
-
2,328
Support costs
38
-
38
Education, training & mission
9
454
463
Other payments
107
-
107
Total
24,141
2,812
26,953
3c
Governance Costs
Accountancy fee
650
-
650
650
-
650
3d
Major Works
Bell refurbishment
945
6,921
7,866
Total
945
6,921
7,866
3e
Other Payments
Other
-
-
-
Total
-
-
-
Total Payments
26,037
9,733
35,770		 2024
£
110
125
235
1,358
4,650
2,558
7,298
6,139
967
1,120
747
814
2,792
123
2,513
1,137
32,216
600
600
2,615
2,615
-
-
35,666

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NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 DECEMBER 2025

4. Trustees’ remuneration, benefits and expenses

During the year clergy working and travel expenses of £728 were reimbursed to Fr Paul Cartwright (2024: £59), £63 to Fr Mark Burns (2024: £86), £1,422 to Fr Simon Fern (2024: £0), £0 to Fr Michael Scholey (2024: £412), and £0 to Fr Thomas Bates-Bourne (2024: £2,001)

The above payments are permitted within the Church Representation Rules. Other than reimbursement of items purchased on behalf of the PCC there were no further payments, remuneration or benefits made to members during the year.

5. Related party transactions

No payments were made to any persons closely connected to the members of the PCC or to any related parties.

6. Fixed Assets

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

All equipment is on rental and therefore is not included in the Statement of Assets & Liabilities.

7. Bank Reconciliation

Balance as @ 31.12.2025
Less unpresented cheques
Add uncleared income
Less funds held as agent (note 13)		 HSBC
Current A/C
£
4,859.94
-
-
(80.00)
4,779.94		 HSBC
Project A/C
£
8,746.01
-
-
-
8,746.01		 HSBC
Reserve A/C
5,315.12
-
-
-
5,315.12		 Petty
Cash
£
-
-
-
-
-		 Total
£
18,921.07
-
-
(80.00)
18,841.07

8. Common Fund liability (Parish Share)

In 2016 the PCC made the decision not to include the Common Fund liability in the Statement of Assets and Liabilities. The Parish Share is not a legally enforceable liability and it is no longer considered probable that outstanding amounts will be cleared.

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NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 DECEMBER 2025

9. Movements in funds

Unrestricted funds
General Fund
General Reserve
Restricted funds
Ward Alliance Warm Welcome grant
Vestry Refurbishment Grant
Wedding deposits
St Paul's Afternoon Club Fund
Donations to the Bells Fund
Donation in Memory of John Wallis
ACS Grant for Clergy Expenses
Thanksgiving Donation
Grimethorpe Residents Bell Fund
Donation towards lawnmower
Collection for Children's Society
Total Funds		 Opening
balance
£
8,714
5,229
13,943
454
2,100
675
71
4,385
150
-
1,820
566
50
-
10,271
24,214		 Incoming
resources
£
25,053
86
25,139
-
-
600
-
-
-
4,500
-
-
-
158
5,258
30,397		 Resources
expended
£
(26,037)
-
(26,037)
(454)
-
-
-
(4,385)
(150)
(2,213)
(1,820)
(566)
-
(145)
(9,733)
(35,770)		 Transfers
£
71
-
71
-
-
-
(71)
-
-
-
-
-
-
-
(71)
-		 Closing
balance
£
7,801
5,315
13,116
-
2,100
1,275
-
-
-
2,287
-
-
50
13
5,725
18,841

10. Funds Transfers

Small balances on restricted donations were transferred to the General Fund at the year end.

11. Restricted Funds

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PCC o f ST LUKE, THE EVANGELIST, GRIMETHORPE with ST PAUL, THE APOSTLE, BRIERLEY

NOTES TO THE FINANCIAL STATEMENTS continued

YEAR ENDED 31 DECEMBER 2025

12. Funds held as agent

During the year, the PCC received fees for the services of the vergers and the organist at funerals and also clergy travel expenses for attendance at funerals. The fees are not the legal property of the church and are accounted for separately, with the PCC acting as agent for the receipt and payment of the funds.

Where the PCC is acting as agent, the transactions are not recognised in the Receipts and Payments Account. Funds due to third parties at the year end are itemised below.

Verger Funeral Fees
Total		 2025
£
80
80		 2024
£
-
-

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