THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
CHARITY NUMBER 1134799
REPORT AND ACCOUNTS
YEAR TO 31ST DECEMBER 2025
Contents
Page No.
Legal And Administrative Information
Parochial Church Council Report
Independent Examinels Report
St8tement or Financial Activities
Balance Sheet
Notes To The Accounts
7-12
M. A. EDWARDS ACCOUNTANTS LIMITED
CHARTERED ACCOUNTANTS,
26, THE GREEN,
KINGS NORTON,
BIRMINGHAM,
B38 8SD

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
LEGAL ANO ADMINISTRATIVE INFORMATION
FOR THE YEAR TO 31ST DECEMBER 202S
Re
istration
The Parochial Church Council of the Ecclesiastical Parish of St Nicolas, King5 Norton was formed
in 1974 by Order in Council and comprises thg churGhes of Sl. Nicola5 and Hawkesl8y.
The governing body is thè Kings Norton Parochial Church Council. The gov8ming docurnenl is th8
constitution, which was agreed al the Annual Parochial meeting in 2000. They registered with Ihe
Charity Commission for England and Wales on 10th March 2010. They are also known as Kings
Norton Parish Church, Kings Norton P.C.C., and K.N.P.C.C.
Parish Office
Saint Nicolas Place,
81, The Green,
Kings Norton,
Birmingham,
B38 8RU
Telephong Number 0121458 3289
Email parishoffi￿@kingsnorton.Org.uk
Website wY￿.kIng8nOrton.0rg.Uk
Benefice Churches
St. Nicolas
Tha Graen,
Kings Norton,
Birmingham.
B38 8RU
Hawkesley
376, Shannon Road.
Hawkesley.
Bimiingham.
B38 9TR
Diocesè
Inveslmonl Custodians
The Diocese of Birmingham
1,Coimore Row,
Bimiingham,
B3 2BJ
CCLA Investment Management Limited,
The CBF Church of England Funds,
80. Cheapside.
London.
EC2V 6DZ
Inde
ndenl Examiner
Bank
M. A. Edwards Accountants Limited,
Chartered Accountants,
26. The Green.
Kings Norton,
Birmingham.
838 8SD.
Lloyds Bank Plc.,
798, Bristol Road South,
Northfield,
Birmingham,
B312NP.

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
PAROCHIAL CHURCH COUNCIL REPORT
FOR THE YEAR TO 31ST DECEMBER 2025
The Parochial Church Council of the Ecclesiastical Parish of St Nicolas, Kings Norton present their
report and financial statements for the year to 31 st December 2025.
Ob'eGIiv
Softh P
hurc
a} Co-operation wth the incumbent in promoting in the parish the whole mission of the Church.
pastoral, evangelistic. social and ecumenic81-,
bl The ¢onsider8tion and discussions of matters conceming the Church of England or any other
matters ot religious or public interest, but not the declatstion of tho doctrine of the Church on any
question.,
cl Making known and putting into effect any provision made by the Diocesan Syn￿, bul wthoul
prejudice lo the powers of Ihe Council on any matter;
dl Giving advice to the Diocesan Synod on any matter referred lo the Council.,
el Raising such matters as the Council consider appropriate with the Diocesan Synod.,
Parochial Church Council Members
The Parochial Church Cosjndl members. who are all members of the church. who served
during the year. ware as follows :_
Rev. L. Wright (Left August 20251 Rev. D. Booker (Left June 20251 Rev. M. Bennet (Left)
Rev. C. McAteer (Left August 20251 Rev. J. Crooks (Left)
M. Sandilands Ichurchwardenl
A. Dickers Ichurchwardenl
F. Fearon
J. Adams
D. Chadderton
D. Badger (Treasurer)
A. Kaye-wrighl (Left August 20251
P. Weaver
S. Fox ILgft1
J. Clarke
R. Howman
C. Sweet
P. Saroja
K. Knapp
P. Shelton
M. Sandilands {Deanery Synod)
K. Bozi¢
M. Kenedy (Joined May 2025 Left September 20251
N. Crooks (Joined)
Pa￿￿hla1 Church Council Members Res
nsibililies
The law applicable to charities in England and Wales, requires the Parochial Church Council
members to prepare financi81 stslements for each financial year. These give a true and fair view of
the stste of the affairs of the church's financial activities during the year, and of ils financial FK>silion
at the end of the year. In preparing those financial ststements. the Parochial Church Council
members are required to..
select suitable accounting policies and apply them consistently,
make judgements and eslimales that are reasonable and prudent:
state whether applicable accounting standards and ststements of recommended
practice have been followed, Sltbject to any mater(al departures dSsclose(J and explained in
the financial statements.,
prepare the financial slalemenls on the going concern basis unless it is inappropriate
to presume that the church will continue in operation.
The Parochial Church Council members are responsible for keeping accounting records which
disdose with reasonable accuracy at any time th8 financial p081tion of the church and lo enable
them lo ensure that the finan¢i81 statements comply with the Charities Act 2011. They are also
responsible for safeguarding the assets of the church and hence for tsking reasonable steps for the
prevenlion and dete¢lion of fraud and other irregularities.

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
PAROCHIAL CHURCH COUNCIL REPORT
FOR THEYEAR TO 31ST DECEMBER 2025
Inde
endenl Examiner
A resdution proposing the reappointment of M. A. Edwards Accountsnts Limited as independent
examiner will be pul to the Annual Pafochial Church Meeting.
Or
anisalion of the Church
The Parochial Church Council is led by the Incumbenuchurchwardens and comprises 12 lay people
who are elected at the Annual Parochial Church Meeting. There are also 10 ex officio members.
ReseNes Polic
Th8 Parochial Church Council have decided that the unrestrieted funds not committed or
representing tangible fixed assets (free reseryasl hèld by the church should be 8t least 3 months
of gxpenditure. It is considered necessary lo have these reserves lo keep the church running in the
event of a future reduction in funding.
Risk Review
The Parochial Church Council have reviewed the risks facing the church. Sl. Nicolas P18ce contlnues to requlre subsidy
from the Church and no provision is possible for its long term upkeep. St Nicolas Church as a result is unable to make
its full contribution to the Diocesan Common Fund, a position of ¢oncem to us and the Diocese. The Parish Church of
Sl Niwlas is requiring major repairs and updates which are b8coming CTitical e.g the spiro and thg continued
suspension of bell ringing. The senior church members will continue lo seek future sources of funding to guard
against a signrficant reduction in funding in the future.
Public Benefit ststemonl
When planning our activities for the year, the incumbent ar￿ Kings Norton P.C.C. have considered
the Commission's guidance on public benefit and, in particular, the spectfic gurdance on charities
for the advancement of religion.
This report was approved by the Par.o¢hial Church Council on
and signed on its beham by="
D. Badger-
Treasurer
C member
M. Sandilands- Chijrchwarden

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
Independent examlnerfs report to the mernbers of the Parochial Church Council of the Ecclesiastical
Parish of St Ni¢ola$, Kings Norton for the year ended 315t December 2025.
I report on the financial slalements of the Parochial Church Council of the Ecclesiastical Parish of
Saint Nicolas, Kings Norton for the year ended 31st December 2025. which are set out on pages 5 to 13.
Res
ective res
onsibililies of Executive Committee mem
examiner
The Parochi81 Church Council is responsible for the preparation of the accounts. They consider that an audit
is not required for this year under section 144 of the Charities Act 2011 and that an independent examination
is needed.
11 is my responsibrfity to.. -
Examine the accounts under section 145 of the Charities Act 2011,.
To follow procedures laid down in the general directions given by the Charity Commissioners und&r s8Ction
14515llbl of the Charities Act 2011., and
To slate whether particular matters have come to my attention.
Basls of Inde
endent examinerfs re
ort
My examination was carried out in accordance with the general directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the Parochial Church Council and a
mparison of the accounts presented with those records.11 also indude5 consideration of any unusual
itsms or disclosures in the accounts, and seeking explanations from the Parochial Church Council
conceming any such matters. The prO￿dureS undertaken do not prov¢de all the evidence that would be
required in an audit, and consequently no opinion is given as to whether the accounts present a Irue and faiff
ew and the report 1$ limited to those matter5 set out in the ststemenl below.
Inde
endenl examinerfs statement
In connecllon wlth my examlnation. no matter has come lo my attention.. -
Which glves me reasonable cause to believe that in any material respect the requirements..
To keep accounting records in accordan￿ with section 130 of the Charities Act 2011., and
To prepare ac¢ounls which accord wrth the accounting records and tomply with the accounting
requirements of the Charities Act 2011.,
Have not been mel; or
2. To whlch. in my opbnion, atteniion should bè drawn in order to enable a prop6r understanding of the
accounts lo be reached.
M.A. Edwards
For and on behalf of:_
M. A. Edwards Accountants Limited.
Chartered Accountants,
26, The Green,
Kings Norton,
Bimiingham,
B38 8SD.

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR TO 31ST DECEMBER 2025
2025
2024
Notes
Unrestricted Restricted Endowment
Funds
Funds
Funds
Totsl
Total
Incomln
Resources
Incomlng resources from generated funds
Voluntsry income
Invostmenl income
115,420
18,829
12,934
128,354
18,829
171,313
3,132
134,249
12,934
147.183
174.445
Incoming reSoUr￿S from charitable acliv((ies
67.336
67.336
130,764
Total incoming resources
201,585
12.934
214,519 305.209
Resources Ex
ende
Charitable actsvilies
Governance costs
248,321
750
7.072
255,393 355,136
750
750
Total resour¢es expended
249,071
7,072
256,143
355,886
Nel incoming resources before
other recognised gains and losses
147.4861
5.862
{41,624} 150,677}
Profit on sale of building
GainllLossl on investmènt assets
107,676
107,676
12,797}
Nel movement in funds
60,190
5,862
66,052
53,474
Transfers be￿een funds
{6031
603
Accumulated funds blf
101,567
109,517
45,138
256.222
309.696
Accumulated funds clf
71
161,154
115,982
45,138
322,274
256,222
There weft no recogniyed gains or losses except as shown above.
The notes on pages 7-12 fom part of these accounts.

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
BALANCE SHEET AS AT 31ST DECEMBER 2025
Nol88
2025
2024
Fixed Assets
Tanglbles
Investments
5,885
45,138
77,775
45,138
Current Assets
Cash at bank and in hand
Debtors
281,148
6,093
135,809
10.373
287,241
146,182
Less Credf(ors- amounts falling
due within one year
15,990
12,873
Net Current Assets
271.251
133.309
Net Assets
322.274
256,222
Reserves
Unrestricted funds
Reslricled funds
Endowmènt funds
10
161,154
115,982
45,138
101,567
109,517
45,138
10
Totsl church funds
322,274
256,222
The notes on pages 7-12 form part of thgso accounts.
These financial statements wer8 approved by the Parochial Church Council on
and signed on its behalf by=_
D. Badger- PC
Treasurer
Sandilands - Churchwarden

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST DECEMBER 2025
ACCOUNTING POLICIES
ntin
nvention
The financial statements are prep8reiJ under the historical cost convenlion, as modified by fixed asset
investments being included at market value. and in accordance with the Charities Act 2011. They also
follow the recommendations in Accounting and Reporting by Charities.. Statement of Recommended
Practice FRS 102 issued in January 2015 and the Church Accounting Regulations issued in July 20￿.
Incomin
Resources
Voluntsry income is received by way of donations and gifts and is included in full in the Slalemenl of
Financial Activities when receivable. The value of setvicos provided by volunteers has not been included.
Grants are recognised in full in the Statement of Financial Activities in the year irb which they are
receivable, and the church has fvlfilled all conditions for ils rgceipt. Investment income is included when
it is receivable.
Out
oin
Resources
Resour¢es expended are recognised in the year in which they are incurred. ReSou￿S expended
include attributablg VAT which cannot be recovered. Govemance costs are the costs of meeting
constitutional and slalulory requirements.
Funds
The Unrestricted fund are incoming resources which are used for the objects of the church, without any
specified purpose or further restriction. Restriclod funds can only be US￿ for the specific purposes as
decided by the donor. wlhin the objects of the church. Designated funds are unreslricled funds. which
have been earmarked by the Parochial Church Coun¢S1 for particular purposes. Endowment funds are
special restricted funds, which cannot be spent, bul musl be invested and any income from them spent
on $￿cIfiC purposes as decided by the donor.
Fixed assets
Freehold properties are slated in the balan￿ sheet at cost OT valuation. Depreciation is provided so as
lo write off the cost of the assets in equal inslalments over the eslimaled useful lives ol the assets.
The depreciation rates used are :_
Freehold land
Freehold buildings
Equipment
1 Yo per annum.
15% p.a. strasght line basis.
veslrne
Investments are staled al market value. Realised and unrealised gains or losses are included in the
Slalement Of Financial Activi1Ses.

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST DECEMBER 2025
INCOMING RESOURCES
2025
2024
Volunts
incomin
resources
Historic England- grant
Olhei grants
Planned giving
Income lax recovgred
Collections at ServI￿S
Gift days and donations
Legacies
83,922
1,800
53,875
11,988
2,327
15,189
2,212
61,104
13,937
1,233
32,070
20,010
128,354
171,313
Investment income
Income on Ilsled Investments
Interest on deposit accounts
670
18,159
3,044
88
18,829
3,132
min
resources from charitable activities
Events and other activities
Income from buildings
Fees for special services
Insurance claims
6,961
31.192
28,420
763
6,213
44,440
37,038
43,073
67,336
130,764
Tot81 Incoming resources
214,519
305,209
Sale
f Buildin
Hawksle Vicara
Ouring the year the vicarage at Hawksley, 372 Shannon R08d, was sold wth a surplus over the asset value
Included in the accounts of £107,676. This surplus was put into reserves {CCLA cashl and has been
used to fun¢J th8 deficits from 2024 and 2025. The full valuation of £90,000, shown in note 5, Tangible Fixed
Assets for 2024, has been reduced to zero bul the surplus has not been included as an incoming resources,
in order lo Cleady show that normal operating expenditure exceeds nomial income. The surplus is included
in the cash assets shown in note 11.
TOTAL RESOURCES EXPENDED
No further 8naly3is is necessary. as the church onty has one activity. For analysis of expenditure
see note 12.

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST DECEMBER 2025
NET INCOMINGIOUTGOING RESOURCES
2025
2024
This is ststed after charging :_
Deprecialion
Independent examiner's rernuneralion
Salaries
Pensions
Social security
Average number of employees
Council members, expenses
Councll members, remunerallon
1.039
1.900
66.562
6.050
6.402
625
1,900
65,877
4,794
7,623
No employee received more than £60,000 and no pension contributions were paid, and there were no
related party Iransaclions.
The bad debt incuffed last year of £102,781 wa9 in respect of SN Place CIC, which ran 81, The Green,
Kings Norton.
TANGIBLE FIXED ASSETS
For charitable use
Freehdd
Land and
Buildings Equipment
Cost or valuation
Totsl
Balance bff
Additions
Disposals
Balance clf
90,000
8,508
6,924
98,508
6,924
90,000
15,432
90,000
15,432
Accumulated de
Balance blf
Charge for th8 year
Disposals
Balance clf
Nel book value blf
Net book value clf
12,225
8,508
1,039
20,733
1.039
12,225
9,547
77,775
S,885
12.225
9.547
77,775
5.88S
The P.C.C. has churches in use, St. Nicolas and H8wkesley. Immanuel Church fomerfy mel
at St. Nicolas Place, but is now part of Sl. Nicolas Church. St. Nicolas Place is used by the parish office,
as well as for meeting rooms and storage. For a ￿e1ve month period the value of this benefit lo the church
has be8n approximated at £10,000. Hawkgslay Church maats at Hawkosley Church Primary School in tha
Pastoral Centre wh¢ch is owned by the P.C.C. The P.C.C. owns Sl. Nicolas Place and the Old
Grammar School. As Saint Nicolas Church is on consecrated ground, and both St. Nicolas Place and
the Old Grammar School are very old and too difficult to value, all of these have been exduded from
the accounts.
The propety, located at 372, ShanTh)n Road, included in land and buildings. was sold during
the year on 9th January 2025. The valuation of this property {g0,0001 that was induded in the 2024 accounts
has been reduced lo zero,. see also note 2 on page 8.

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST DECEMBER 2025
INVESTMENT FIXED ASSETS
2025
Listed
Investments
Balan￿ blf
Nel surplus on revaluation
45.138
Balance rjf
45,138
Anal
is b fund
2025
2024
Isaacs endowment
Leonard Buckley endowment
8.511
36.627
8,511
36,627
45,138
45.138
The Isaacs 8ndowment investments are with the CBF Church of England investment fund shares.
All investments are held in the U.K. to provide an investment return for the church and are
valued al market value.
DEBTORS
2025
2024
Other debtors
6,093
10,373
CREDITORS
2025
2024
Operating creditors
Accnjals
14,090
1,900
11,193
1,680
15.990
io

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS. KINGS NORTON
NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST DECEMBER 2025
MOVEMENT ON AC
UMULATED FUNDS
Balances
BIF
Balances
CIF
Restricted Fu
Income Expenses Transfers
Bell & Tower
Christian Aid
ChLJrch Heaty'ng
Embrace ME
Church Flowers
Historic England
Ifakara
Inlerserve
Church Maintenance
Men's Group
Outward giving
Rector's Discretionary Fund
Bell Ringers
World Vision
1.191
3,864
530
6,430
5.055
1555}
12,005}
1439}
25
4,425
439
53
53
72,872
75,992
(3,1201
11441
13601
144
360
31,223
142
30
500
31.223
207
818
745
113
1481
1301
1551
1201
12961
1221
12001
500
604
296
109,517
12,934
7,072
603
115,982
The expenditure from the Church Maintenance Fund is represented by restricted fabric spend attributed
to unrestricted funds in prior years.
We hav8 investèd £75,992 of our Historic England grant in the CCLA deposit accounts. lo obtain a better
retum. The CCLA acLounts also induda £9,008 of insurane6 claim rainbursam8nts.
The Church maintenance fund is used to maintain Sl. Nicolas ChL*rch.
other funds consist variously of those for church missK)n and outward giving purposes.
10 MOVEMENT ON A
LAT
NDOWMENT FUNDS
Leonard
Buckley
Fund
J.c.c.
Isaacs
Fund
Total
Balances blf
Unrealised deftcit on investments
36.627
8,511
45,138
Balances clf
45,138
11 ANALYSIS OF NET ASSETS BETWEEN THE FUNDS
CCLA
Cash at
Bank
Other
Cash al
Bank
Invest-
ments
Fixed
Assets
Debtors Creditor5
Total
Leonard Buckley Fund 36,627
J.C.C. Isaa¢s Fund
8,511
Restricted funds
Unreslricled Fun
36,627
8,511
115.982
161.154
115.982
115.9901 130.375
5,885
6,093
34,791
45,138
5.885
6,093
15.990
246,357
34,791
322,274

THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL PARISH OF ST NICOLAS, KINGS NORTON
NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST DECEMBER 2025
12 INCOME AND EXPENDITURE ACCOUNT
2025
2024
Incomin
Resources
Historic England- granl
Other grants
Planned giving
Income tsx recovered
Collections al setvices
Gift days and donations
Lggacifjs
Events and other actimties
Incorne from buildings
Fees for special services
Insurance claims
Dividends and interest
83.922
1,800
53,875
11,988
2,327
15,189
2,212
6.213
414.440
37.038
43,073
3,132
305.209
61,t04
13,937
1,233
32,070
20,010
6,961
31,192
28,420
763
18,829
214.519
Resources Ex
ended
Overseas miss+on grants
UK missions & church grants
Magaane, bwks & fair trade
Fees disbursements
Common fund
Clergy expenses
Church running 6xpenses
Salary, training & support costs
Pensions
Administration
Building repairs
SN Place CIC - bad debt
Repairs and development
Depreciation
440
1,909
6,946
1,350
331
6,449
9,077
12,000
3,261
79,033
73,500
4,794
26.594
13.681
102,781
22,410
625
12,000
4,427
82,466
72,964
6,050
37,958
29,944
1,039
1256,1431
1355.8861
L05s on investments
12,7971
Deficit for the year
41,624
53.474
12