THE PAROCHIAL CHURCH COUNCIL OF HOLYTRINITY, SOUTHPORT Registered Charity No 1134814 ANNUAL REPORT AND FINANCIALSTATEMENTS FOR THE YEAR ENDED 31° DECEMBER 2025 Pages I PCC Annual Report Independent Examinerfs Report Balance Sheet IDetailedl Statement of Financial Activities Note5 on Financial Statements Analysis of Income and Expenditure Statement of Sets and Liabilities Fund Movement Summary Donations io 11-12 13-15 16-17 18 19 Page 1
THE PAROCHIAL CHURCH COUNCIL OF HOLYTRINITY, SOUTHPORT rAId0d¢em.ber1o2& Administrative information Holy Trinlty Is sltuated on Hoghton Street. It is part of the Diocese of Liverpool within the Church of England. The correspondence address is The Vicarage. 24 Roe Lane. Southport, PR9 9DX. PCC members & church officers who have served from 1st January 2025 until the date of this report are: Incumbent: Reverend DrThomas Carpenter Wardens: AnneTudor Alison Arm8tt Assistant Warden: Guystraw Head Sid88person Hannah Blabey Representatives on The Deanery Synod Bob 88ll Vicki Butler Fred Rothwell Treasurer: Nancy Hart Elected Members: Tom Armett Marlyn Banham Carol Bennion 18n Butler Paul Hsrrison Joan Marston Philip Milloy-Robinson Sue Palmer Margaret Postance Andrew Rouse Co-opted Member R8y Woods Ester Prescod Sar8 Ford Parish Administr8tor Lisa Martin Paga 2
THE PAROCHIAL CHURCH COUNCILOF HOLYTRINITY. SOUTHPORT ANNUAL REPORT forthe year ended 3181 December 2025 (contlnued) Strurture overnance and mana ement. The Trustees of The Parochial Church Council (registered with the Charity Commission as number 11348141, are its members, who are made aware of their responsibilities. especially for the safe8uardin8 of children and vulnerable adults. The building-recently restored- and the grounds is maintained byvolunt8ers. Accordingto the measures that created P.C.C.s in 1956. theirfunction is to"co-operate with the minister in promoting in the parish the mission of the Church. pastoral. evangelistic, social and ecumenical" In planning the year's objectives, the P.c.c. gave consideration to the Charity Commission's guidance on public benefit. specificallythe guidance for charities ¢on¢ern8d with the 8dvancement of religion. The PCC met regularly during 2025 with the Standingcommittee also meeting. Members continue to have the interests of the church- its mission. church members and its building- atthe heart of all decision making. The PCC voted to opt out of the Fit for Mission initiative which was diocesan led for the creation of a larger single p8rish forthe North Meols Deanery. Amongst otherthings. members dld not consider that it would protect the distinctiveness of worship 8t Holy Trinity. HolyTrinity entered interregnum in July 2025. followingthe dep8rture. after 6 years, of Fr. Tom Carpenter to be an Archdeacon in the Chichester Diocese. We are fortunate in havingthe services of two retired members of clergywho are 8SSlStingwith most services duringthis timé. Members ofthe congregation remain loyalto HolyTrinity. Mrs. Llsa Martin, Parlsh Administrator, efficiently manages much ofthe d8y-to-d8y 8dmlnistr8tion. Mr. Dan Mansfield, Director of Music. runs a very successful adults and children's choir assisted by Mrs. Sue Palmer88 Choir Chaplain. Mrs. Marlyn Banham, our Parish Safeguarding Officer, continues to ensure that we are compliant with safeguarding requirements amongst all our volunteers. Th8 Church Wardens ensured the church remained compliant in other areas and addressed 8ny concerns regarding the congregation and the building. Theyare indebted to a large number of volunteers who undertake a varietyof t8sks in orderto keepthe church working. Page 3
Achievements in 2025 The latest Quinquennial (20241 reportwas received early in the yearwith finance agreed and quotations soughtto address some of the more criticalelements identified. to be implemented in 2026. We remain the only church in Southport to have our doors open virtually every day beeen 1 Oam and 4pm. thanks to a small band ofvolunteers. Ably managed by Mrs Carol Bennion, they are committed to being available to anyone who comes in seeking spa¢¢ to pray, to find some peace. to look round our beautiful building or just for a chat. The HolyTrinity Lunch Club continues to flourish in providing a source of fellowship and lunch forthe lonely and vulnerable from both the church and local community. After addressing concerns tollowingthe Southport tragedy in 2024, wewelcomed HolyTrinity school back into church for Praise Worship and otherterm end services. The church grounds were tended byvolunteers and by gardeners paid for bygenerous benefactors. Small maintenanc8Sob$ were undertaken in and around the church by our maintenance team and other volunteers who keepthe interior Clean and in good order. Rlsk To identify major rlsks. the PCC undertaka reguiar8sse8sments as 8 result ofwhich 8Ctions 8ndlor procedures are put in place to manage those risks and mlnimlse their impact on the church. Action in the main areas of risk has been taken as follows- Flnanclal Rlsk An annu81 budget is prepared to ensure short-term viability. Actual results compared with the bvdget are considered at every me8ting of the PCC. The investments held by the PCC are reviewed regularly. Investments forthe unrestricted. restricted and endowment funds are only made through the Central Board of Finance of the Diocese. All assets are insured with the Ecclesiastical Insurance Office and the PCC reviews the levels annually and approves them. Th8 PCC h88 approved internal controls for annual accounts. cash 8nd cheques h8ndlingand thes8 controls are regularly monitored. Health and Safet Issues of Health and safety are reviewed and reported to the PCC by the Chairman and the W8rdens. Safe uardin The Safeguardingco-ordinator is responsible to the PCC and complies with the Church of England safeguarding policles and Pfocedures. eratlonal Rlsk Should the Church become unus8ble, the Parish Centre will provide a place for its activities until the Church is repaired. Page 4
THE PAROCHIAL CHURCH COUNCIL OF HOLYTRINrrY, SOUTHPORT ANNUAL REPORT for the year ended 3tst December 20251continued) Last year atthe Annual General Parish meeting, wewere endingthe yearwith 8 £17.000 trading deficit. We could not afford to let that continue so. measures (where we would not have to use reseNesl were put into place to rectifythis. Since then. we have reviewed income and expenditure to identifyareas wherewe could make a difference. Income has improved bythose who contribute to The Parish Giving Schem8. particularly by givers who automatically increase their stewardship by the rate of inftation. Encouraging parishioners to sign up forGiftAid has also made a difference. Anyone paying incom8 tax can complete 8 simple Gift Aid form which {at no addition81 ¢ostto their selves) will automatically Sdd 25% to their donation. The Payaz device. at the back of church also allows us to claim gift aid and throughoutthe year contributes to our finances and18 helpful to people visiting our church for the first time and also for those who wish to use a credit card. The Parish Centre fees hav8 also been reviewed. in the light of increased utility charges. insur8nce and maintenance costs. Our more realistic charges to all our users will help d8fray rising prices. The N8tional Health Blood Transfusion services use our hall regularly and recentlywrote to sayth8yw8re truly grateful for us supporting their vital role in helping to improve and save lives by makingourvenue 8vai18ble. It's good to know we do something right! Fundraising this year raised an amazing £9,914 ofwhich £3,000 was contributed bythe lunch club. Not only do their members enjoy a v8rietyof hot me81s but the club also provides the chance for fellowship to many parishioners and local residents and the opportunity to invite 8 friend to lunch. Our monthly coffee mornings have been well attended and oursummer and festive events have all swelled the funds. Looking at expenditure. utility. insurance and maintenance continue to rise. You might be surprised to hear that our insurance Costs are 81most £15,000 perannum and continue to ris8 year on year. To help comb8tthe increases, last September, we left Parish Buying (a bulk supplier) who we had been with for manyyears and joined 2Buy2 to obtain more favourable rates on ourgas and electricity. Refurbishment in the Parish Centre kitch8n wasthankfullycov8red by a bequest. from 8 regular lunch club member. We were very grateful forthis gift to the Lunch Club. A concerted effort has been made to utilise an old stock of candles and other service requirements. We have also kept a stringent eye on allexpenses, cutting down wherever possible. As everkeepingthe fabric of the church in good repair is 8 constant battle. Electric circuit maintenance and modifications were completed duringthe year. and quotes have been obtained for essential repairs identified at the18st Quinquennial inspection at the end of 2024. Christmas came earlyfor HolyTrinitywhen we received a long-promised bequest of £20,000. This togetherwith an earlier legacy of £10.OOOwill go a longwaytowards to payingforthe repairs that are now in progress. We were truly blessed with these two gifts which have again prevented us drawing down on reserves. Page 5
Capital Investments have decreased by3.29%this yeardue to marketforces, but dividends received bythe Metcalf Endowmentfund contributed £6,286.91 to the Fabric & New Project Account, keeping our head abovewater. The Trustee Endowmentfund also contributed to the General Account {as they do annually) £5,500which is used as a contribution to our monthly Parish Quota of £5.135.81 Where would we be without our faithful band of volunteers who somehow m8nage to coverd8yto d8y tasks with a smile on their faces?We couldn't manage withoutthem all. ourcosts would be much higher if their numerousjobs were not taken on 50 willingly. So, whilstwe ended 2025 with a much-reduced trading deficit of £9.885. the battle still goes on. It is onlywith your continued support. commltment and generous givingthat we can ensure that our reserves are left intact and our rising costs are curtailed. There's no easysolution, especlallyduring a V8C8ncy, but We respectfully askyou to bo mindful ofyourgiving and stewardship. From the financi81team we are gr8tefullorall you do and thankyou The PCC aims to maintain general reserves at such a levelthatworking capital is maintained 8t 8 level equivalent to approximately 8t least two month's fund expenditure. Approved by the Parochlal Church Council on 261h April 2026 Mrs. Anne Tudor (Warden) .....- ............................................................................ Mr8. Allson Armett (Warden).................. Page 6
Holy Trinlty Church. Southport Independent Examinerfs Report to the PCC I have conducted an independent examination of the financial statements of the ParLKhial Church Council of Holv Trinity. Southport for the year ended 31st December 2025 Respective responsibllities of Trustees and E¥amlner A5 members of the PCC, you are responsible for the preparation of the financial statements. The PCC members consider that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Actl and that an independent examination is needed. It is my responsibility to issue this report on those financlal statements in accordance with the temis of the Re8ulations. It Is my resPolbIlIty to: examine the accounts under section 145 of the 2011Act. to follow the procedures lald down in the general Directions 8r4en by the Charity Commlsslon (under sertion 1451511bl of the 2011 Act),. and to state whether particular matters have come to my attentS0n. Bas15 of Independent Examlnerfs ststement My examination was carried out in accordan with 8eneral D1ctIonS grven by the Charity Commission. An examination includes a review of the accountir8 records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the account5 and seeking explanations from the PCC concernln8 any such mattérs. The procedures undertaken do not provlde all the evidence that would be required in an audit, and consequently no oplnlon Is given as to whether the accounts present a 'true and fairf view, and the report is limited to those matters set out in the statement below. Independent Examlnerfs statement In connection with my examinatlon, no materlal matters have come to my attentbn whlch glves me cause to believe that In. any materlal respett: the accountln8 records have not been kept In accordance wlth sectlon 130 of the Charltie5 Act 2011. the accounts do not accord with such records- the accounts did not comply with the applicable reqU1ments concerning the fomi and content of accounts set out In the Charlties (Accounts and Reports) Regulatlon$ 2C¥)8 other than any qUirement that the accounts give a 'true and falrf vlew which Is not a matter considered as part of an independent examination or are not consistent wlth the Charitles SORP IFRS102}. any matter which the examiner believes should be drawn to the attention of the reader to 8ain a proper understandln8 of the accounts. Date., Signed.. IE'S Name and address.. T. J. Wrlght B.A. IHonsl. FC Mayfair Associates, 21A Ho8hton Street, Southport PR9 ONS Page 7
The Parochial Church Council of Holy Trinity, Southport Balance Sheet detailed A8at 3111Y2025 3111W2024 A88et8 6430." Parish Centre at Cost 6435.. Parish Centre OeprecialDn 1908.13 sharo 1862 shares 1359.22 Inc Share 225.25 shares Ord sha shares 4072.23 shares 8419 94 shares Total Fixed 888ets 26,S94 -26,593 42.357 2,936 30,172 5.000 43.587 44,828 90.396 12,863 272.142 26.594 -26,593 44.121 2,776 31.428 36,7 54,387 94,160 12,555 281,396 A88ets 6501.. BANK CLbrrent alc GENERAL 6502." BANKcurrent alc F & N.P. Fund$ 6510.. CBF deposit Wc GENERAL 6515.. CBF deposrt alc F & N P 6520. CBF deposit alc ORGAN Incom8 alc GENERAL 8550.. Bank current *c Choir Committee 6552.. Bank currant alc Flowers Group Club Youth Club Felkywship .re1)n Union 8590. STOCKS ZOS.. Accounts Ret6ivable Total Current a¥•0ts 8,840 103.637 670 49,298 68.549 14,019 58.0 762 49,298 65,581 2,093 18,419 1,487 1,959 15,271 2,801 374 515 2,745 266,117 7,818 216,125 Page 8
Llabilltles 6699.. Agen¢y llectionS Z04'. Accounts Payable Totsl Llabllitles Nol Asset 8Utplu8 (dofl¢ft) -238 2.407 2.170 S26,089 227 2.657 2,884 494.636 Re8eTve8 Excesslldeficitl to date Z01'. Starting balances Z02.' Other gainsl{Ios8e8} Total Re8•rve8 40,7( 494,636 -9,254 626.089 -1,702 486,503 9,834 494,636 RepronIed by Fundfy Genernl Iunrestrictedl Designated Reslri¢t•d En¢Jwnont Total 145,201 153,C67 189,213 191,675 626,089 152.121 189,447 494.636 Approvod bytho Pqrochlal Churc ncll on 12028 Mr8. AnneTudor arden} .....................-............ Mr•. Alllon Arm•tt IW•rd•nl...... ... Pag• 9
T Parochlal Church Councll Lrf Holy Trlnlty. SLYrthport Sots SepaTrte D¥¥ignèted For the PBriod from 01 January 2025 to 31 Dxembor 2025 IQ17 10.ia) ei.w7 164. 10.120 13.442 14,W 16S.2S8 13.770 14.145 15.777 4.68S 213.834 IS27 T¢i•i lfi¢om• 12TJJZ 757 19.42) IriJ61 30.7T4 39,134 86. eg,4 58.889 e6,rn S1112 1757 Tot41•x dlty 137311 102.ojts N•tlnGom•J 40.70• 14.178 2J.312 .25.343 -1¥.4 4,115 4154 gm4 37 J1.4 Toiil brvjqhtforww 14121 TOtsI lubldi t•Vl3 R•pl•Thd by Unr••irtGt•d 149.201 mo 1•.419 172,187 1.487 4•27 11271 1J2.77Q In.187 Hcty TrwYrth)Ck 374 374 1(KJ 515 191. 111.875 189,447 P4y io
T.HE PAROCHIAL CHURCH COUNCIL OF HOLYTRINITY. SOUTHPORT NOTES TO THE FINANCIAL STATEMENT- For the year ended 31•t December 2025 ACCOUFUING POLICIES. The financigl statements have been prepared in accordance wtth 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 {FRS 102} effective 1 January 2015. SORP IFRS 1021. as amended by Update Bulletin 1. effecttve 1 January 2016. and the Financial Reporting Standard applicable in the UK and Republic ol Ir8iand. FRS 102, published September 2015. The flnanclal statements have been prepared under the Charrties Art 2011 and the 2008 accounting and r8POrting regulations made thereunder. based on the currentverglon of the charleS SORP ISORP IFRS 1021, 88 disclosed above. The Financial statements have been prepared under the historical cost convention except for the valuation of investment assets. which are shown at market value. FUNDS. Endowment funds are funds, the capital of whith must be maintained- only income arising from investment of the endowment may be used elther as restrfcted or unrestrlcted funds dependlng on the purpose for which the endowment was established. Restricted funds represent (al income from trusts or endowments whlch may be expended only on those restricted objects provided in the terms of the trust or bequest. and Ibl donations or grant5 received for a speciflc object or Invited by the PCC for a specific object. The fund5 may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried foThvard as a balance on that fund. Unrestrlcted funds are general funds which can be used for PCC ordlnary purposes. INCOMING RESOURCES. Planned glvlng, collectlons and donations are recognised when ceiVed. Tax refunds are recognised when the income Is recognised. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due, Dlvidends are accounted for when receivable. Funds raised byfetes and similar events are accounted for gross wh8r& practi¢8ble. Rental Income from18ttlng of the Church H811 premlses Is nom1811y recognised when the rent 1$ paid. Re811ged Investment gains or losses are reco8nised when Investments are sold. Unrealised Investment g&in8 or losses are 8ccounted for on revaluatlon of Investments as at 31 st Decembér. VOLUNTEERS POLICY Donated profes8lon81 $eNlcos and donated facllltle8 are re¢ognlsed as income when the charity has control over the item, any conditions associated with the donated item h8v8 been met. the receipt of economic ben8flt Irom the use by the charity of the Item is probable 8nd that economic benefit can be measured reliably. In 8ccord8nce wf(h the Charities SORP IFRS 1021. gener81 volunteer time is not recognised. On receipt, donated professional $ervlces and donated f8ciir(ies are recognlsed on the basis of the value of the gift to the ch8rity which is the amount the ch8rtty would have been willing to pay to obtain seNices or facilities ol equivalent economic benefit on the open markeL a corresponding amount is then recognised in expenditure in the period of receipt. Page 11
THE PAROCHIAL CHURCH COUNCIL OF HOLYTRINITY. SOUTHPORT NOTES TO THE FINANaAL STATEMENTS (¢ontlnued) For the year ended 31" December 2025 ACCOUNTING pouaES {c(¥ntinuedl Resource5 expended Grants and donations are accounted for when paid over. or when awarded rf that award creates a binding or constructive obligation on the PCC. The diocesan Parish Share is accounted for when due. Amounts received specifically for mis51ortr are dealt with as restricted funds. All other expenditure is generally reco8nised when it is incurred and is accounted for gross. Flxed Assets Consecrated and beneflced property Is not Included in the accounts in accordance with s.10 {21 lal of the Charitie5 Act 2011. Movable church fumlshings held by the vicar and churchwardens on special trust for the PCC and which require faculty for disposal are inalienable property. Ilsted in the church's inventory, which can be inspected lat anv reasonable timel- All expenditure incurred durin8 the year on consecrated or beneficed buildin85 and movable church furnishings, whether maintenance or improvement. is written off when incurred. Parfsh Centre bulldlng and tontents Depreciation is calculated so as to write off the Cost over the estlmated useful Ilfe of 50 years lflnal depreclation posted thls yearl. There Is no correspondln8 slnkin8 fund being bullt up for replacement. The Parlsh Centre Building and contents are insured for £3.330,CiKJ Other flxtures. flttingsi and offlce equlpment Equipment used within the church premises and at the vicarage is written off when the asset is acquired. The Church 8ulldlng and Contents are Insured for £36,4,(XKJ on a combined Parish Plus Insurance Policy. Investments Investments are valued at market value at 315t December 2025. Current assets Amounts owing to the PCC at 31" December 2025 are shown as debtors less any provlslon for amounts that may prove uncollectable. No Trustees received any payment. other than cier8y. All reimbursement5 to trustees were for out-of-pocket expenses. 5tsff Costs 2025 2024 Wages and salaries Employer5 Pension Costs Social Security Costs 18.IXM) NIL 17.306 NIL NIL The number of employee5 during the year wa5 2 employee$12023-24 employee51 wtth all employee time Involved In providing either sUPPOrt to the governonce of the charity or support to servitss to the tharttable activities. Page 12
Td¢ii (SAI 118m 14.4C•.tyJ QA) 319. 319Tr) 2.191. 45.$32.41 45.Tr.9J IA71. 7PX •J131.23 . IGA&wQAI 4.714.ClJ 7MIfj 1•.81495 a149. lem.72 1.Th.42 18.ns.14 1?.961 0701.Lw r*))th) 201 44 s.th).c Ifol. & Ixyj 1.195.t¥J IXQ.l>Jdv BWk& 2017 1210. bwk¥Dw •M17 e.925.tM) 13.44t42 14.14S.61 Oth•rTrnd
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1.47570 1.47S70 3J38.46 S25.81 3QJ1 3M22 21YJ.VWÈWKw& ISP 2170. 217. 217.&J 14.Lll8.83 14mB.83 13fv28.03 ISSSI I,Q14.9 I,t70JJ 12.69 4.071 19 4.071 19 &)1 73 171.24 17124 82.36 1Qixii.t9 IqLV).i• 9.315.70 1212.lb 62.15 1174.28 1.l•J.>J 2401. e218• S70. 0,118.54 2910. W•tthC¢i 116JJ 118.èj 12.1)J 1.gJ3.st IOl7. 1fv>2 1.Tf4.lJ 1.101. I.72 1.wrk 2.IW.02 4X).02 1.ID7 01
J4M 2V4.00 ts71.ry5 81t61 317.89 IXJ) la)).LbJ I,lll 2I20- H¥1 * ndKur• Totsl* Sa.11Z.¥J J.7ST.14 Ex ndltur•Grand 137 116A4 1KOM.93 215.336.17 Pwis
C&FCrfEhWi RTrJYIKa13• 42,357 44.121 31.428 ¥317 ,JAJ 94. T4ts1 .¥ 4.1 14.019 1$371 t*124 15.C F4NP T4 To
Trdl LMt>wr 145WI 2F 1ry1 17XIB7 )Y4 574 10) 191 e75 7• i•tN74 4M• P•Bb17
The Parochlal Church Councll of Holy Trfnlty. Southport Fund movem•nt summary Selecled period: 01 January 2025 to 31 D•c•mbgr 2026 481 615 374 PTOFAudb). Fthj 1>) ISrymT 127.332 137216 131770 3.l•J In,187 IM447 8.412 4.18$ 191.675 In*L¥rrt. 1ry) Chok. 152n 21.C04 18A19 2M2 4027 Tot• 201717 182,0
YTRIN TYCH RT CHARITABLE ALLOCATIONS- 2025 LOCAL Motor Neuron Disease Sefton Veterans Christian Aid Queenscourt Hospice Sean's Place Light for Life NATIONAL £40.00 £40.00 Trinity Fellowship Trinity Fellowship Trinity Fellowship Trinity Fellowship Trinity Fellowship Trinity Fellowship £40.00 £40.00 £iio.00 Macmillan Cancer Charity 77.67 Cake bakes and Sale- Mrs D Roach Additional Curates Society Additional Curates Society 383.01 545.00 Collection boxes Lent Lunch Christian Aid Children's Society Mothers Union 169.76 421.65 Collection Boxes 390.00 Mothers Union Total Allocation £2 297.09 Page 19