ST HOMAS parish church stourbridge The Parish Church of St Thomas, Stourbridge ANNUAL ACCOUNTS For the year ended 31st December 2025
Notes to the Financial Activities for the year ended 31 December 2025 Accounting policies The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP 2005. The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The accounts include all transactions. assets and liabilities for which the PCC is responsible in law. They do not include the account5 of church groups that owe their main affiliation to another body or those that are informal gatherings of church members. Incoming Resources Voluntary income and capital sources Collections and donation5 are recognised when received by or on behalf of the PCC Planned giving receivable under Gift Aid schemes is recognised only when received. Income tax recovered from Parish Giving Scheme donations is recognised only when received from the PGS scheme. This is received monthlv. Income tax on Gift Aid donations is recognised when the parish becomes entitled to make a Claim from HMRevenue &Customs. This is ordinarily done on a quarterly basis. Grants and legacie5 to the PC are accovnted for when received. Funds raised by book fairs and sifflilar fund-raising events are accounted for gross. Sales of cards and any other sundry sales are accounted for gross. Other Income Rental income trom the letting of the church hall is recognised when the rental funds are received into the bank. Income from Investments Dividends are accounted for when receivable and interest is accounted for when received. Gain5 and losses on investments Unfealised gains or losses are accounted for OD revaluation of investments every December.
Resources used Artivities dirertly relating to the work of the church Ministry Share is a voluntary obligation of the PCC to the Diocese. For 2025 this was £71,19912024.' £70,724), these accounts show the amount paid, and agreed by the PCC. during the year of £25,000 12024.. £20,424). The difference of £46.19912024'. £50,300) is not reflected in these account5. In 2025, the parish obtained grants from the Ministry Support FLJnd of £37,05012024-. £46,3131 and the Low Income Communities Fund of £3,82412024'. £3,687). Salaries During the year the PCC employed a secretary and tsvo cleaners. National Insurance and PAYE payments have been made as appropriate. Salaries fall below the threshold requiring contributions to a pension scheme. Payments to PCC members No expenses or payments were paid to any PCC member, or persons connected to them, in relation to their participation in church governance. PCC members and other5 were, of course, reirnbursed the Cost of any purchases rnade on behalf of the PCC. Assets and Llabllltles Fixed Assets 4.11 Consecrated property and movable church furnlshlngs Consetrated and beneficed property of any kind is excluded from the accounts by 5.10 of the Charities Act 2011. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require 3 faculty for dispos31, are accounted as inalienable property unless consecrated. They are listed in the church's inventory whith can be inspetted at any reasonable time. All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,0, or on the repair of movable church furnishings is written off. 4.12 Other fixtures. fittings and Offi equipment Individual items of equipment with a purchase price of £l,(KJO or less are written off when the asset is acquired. 4.13 Investments Investments are valued at market v3liJe at 31 December in the year. The PCC meeting of 28 April 2025 was informed that the Gallimore Burton Trust was no longer needed and that the value of the fund could be released into general funds. The motion to do so wa5 moved, seconded and carried by the meetTrng. The funds were released arkd received on 28 May 2025. 20251£) 11,596 12431 11.353 2024 {£1 11,596 266 Market value at I" january Revaluation gain / Ilossl Realisation of investment Market Value at 31 December 11,862 Current assets Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.
Creditors . amounts falling due wlthin one year 2025 (£) 679 20241£) 679 Unrestricted funds Funds Unrestricted funds General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Unrestricted funds also includes funds designated for, but not restricted to, a particular purpose. Restrirted funds Restricted funds are those fund5 that must be spent on restricted purposes and details of the funds held and restrictions are noted below. Related Party Transactions There were no related party transactions during the year other than those explained in note 3.3 Approved by the Parochial Church Council and signed on its behalf by.. ev A Sillis Vicar Mr David Hawkins Treasurer Dated .' ij 1312026
Thè Parish Church ofStThoms Stourf)ridge BaL7n Shogt Isopafate funds) G6lleTal Deslgnated Re$trlcted Èndowmant 31112r4025 3111212024 Flxed 888ets 11,861.95 11,861.95 Current assets C&ShABa(I In H 1359971 1359.971 1A85ZJ 146,385.45 147.410.71 147,410.71 153253h7 1.385.23 t46.385.45 153.353.87 abil¥tles ¢rait..(nts FallirvJ fkninCm8Y83r 11.444 111 11.444.111 2,122 6788 2,122.99 676.88 678.88 Net current assets le¥$ Gurrent Ilabllltl08 1359.971 2,829.34 144.262.46 146.731.83 152,674.99 Total assets le55 current liabilltl¢$ 1359.971 2,829.34 144.262.46 146,731.83 164,536.94 Uabllltle5 Total net dSsets lests Ilabllltle8 1359.971 2.829.34 144.262A6 146,731.83 164536.94 Ropre5ented by Unrestricted UNestr(kn1.f£wdl fnd 1359.971 407n7 Deslgnated [sIgn&d-(4ÈrFe$tiI FL tksignated-R(Mw(aJild Fut 0esignated.QgFUI D8signatsd. Frfencb oftrEl4lL%iC 2,153.73 2,153.rJ 1,1W24 821.69 274. 241. 241. Re8trlct•d 12Fn4.121 23D46.61 124.147.O) 10.031 1127.(Kll 12.804 121 ,N6.61 124.147.(X) (On31 1127MI ,052 281 17..05 1411Z2.98 10.031 1127.(X)I Res.F8¢Vktsts Fund Re$tr(&J.Fabnclfwl Fund Resknded.StTIKm* (ardeniw F Resltided.16EFwDSleikn Endowmnt (YAfnent.&UimDrP&JrtTn 10,593.30 Fund Tota15 1359.971 2,829.34 144,262.46 146,731.83 164.536.94 18 Few 20 4.. rxnl 1 of1
The Parish Church of St Thomas Stourforidge Analysis ofRe¢eipts and Payments Selected pertod.. 01 January 2025 to 31 Decen)er2025 Total Genèral D88lgnated Re$trlctÈd Éndowment This year Last 3T Rts In¢omlng resources from generated fund8 l101-prann grl 11o2-Lctsesh 113.G 1104.tkxHborbs 1194A.L£ga(ies 1105-Athn Far 1105A.FkMErFesb 1120.knks arKSPAJthesèWrt 1120A.Chrisbws Cr8(erwent 112OB-TaEdeTq)E 1120C.Bn¢a Pia¢, tKths&e 1120D.Chriskna5 CDITee 25.183.41 5P57.28 8fi74.83 4J57.iKI 25,163.41 6273. 8.674EJ 9,547. 26Y829 1216.41 10.437. 1.711.94 1gi.rKJ 675.40 1130. tt8mb8 1107-Inte5{Cawj 1108-tAKldeS led XX)1-Frietth 1.91 fiD24.2 6,187 9,742B7 Incomlng resources from gen¢rated funds Totals 43A16.43 1,4106.41 11.024.02 55,846.86 54,993.78 Incomlng resources from charitable actlvhles 1105B.thstrllasTr Fesb 1105C-8 l1-SUry5deS 1109.fvW"resaks 1110-Churth 1 IsiiNJs 232Q6 17211 10 1.519 20.W.68 l.W.(X) 1.849. 1,519. 645.00 1111A-Fees-fiJrwdls I112-&or-dItvJ5 I112A-11kn[ts. turwals 1113.PtrKJ re£s 1114.Fkn*Bods 1116.$ tl(tr$8n thrddFKrK 1118.PCCFees'. Fw 1119.PeCF. Ilbjdir 2.7494 1.049. 2.74924 1Kb19.O) 1121-Pr3CdleS 1123.LentPp I124- MssionCotKEms 1129. 119A. FW Feesother Incomlng re50ufGes trom ch8rltable activities Totals 23,173.34 23.173.34 29,256.52 Ih¢r Incomlng resource5 111s.&drylrI IA41.X) 1,441J) 18 Felwj IT4..19M1P8¥ 1 d3
Totsl General D0s1gnated R05tr1ctsd EThdovmElll This Jar Last year l117-&aWj 1122-vATOea 17J27.79 17,327.79 1125. HSBCRefiljQIChs 1128- rKEdalM5 Olhgr incornlng resourrts Totsls 18,769.29 18.769.29 Recepts Grand Tots15 66.589.TI 1A06A1 29.793.31 97.789A9 8425020 Paynnts Cost of gen8ratlng lund8 1823.&rdStlpees 1343-lJwry Ststion 1327-thn F¥ire¥nses 1327A.FkMErFe5b eynses 1327B.PAxS9 ty"e$ ndr81-s 1327C.strr C4thSJnd¥asSrKJ8W Cost of goneratln9 fund8 Total8 CharKable actlvltles 1301-MrSty5htt8 12. 1rLSW8.thrth 1sm-ln5ur-(Ua11 1W3.SwnTrentlAr.th 150.st[TrwtKtsbr.(rth H1 1304.¢kn.CMtth 13O4A.ee(lrioemrf 13)4B.(kn. Cbjrth Ha 25,OW.(n 431354 3,gJ2.74 14752 136 3,064.58 2,17608 264368 3,495.09 1324RO 25,OOOiK> 20,42358 4213S4 5,15427 3,902.74 2,TT537 147.52 Ifh.62 136) 3,W.58 2,176.08 Z643e8 3,495.09 3,324.80 147.75 4,.81 2,077.41 3,329e 2.W28 3,709.88 71982 4,845. 1W4C.&ech(iiythrthHal 13(.(Wireyes l307-(Hni5ts te88 13D8.CIsknfe8s 4.937.(Kl 4,937.LK) 1Xts.CoslofsNcas 1310-F1>tUl5Wbts[r 1311-Tr4oryoirs 131lA-iarinS-CMrth Pall 1312.11rrlrs Mnr¢bYe.{yuth 1312A.MTKrwits 13l2B-(rth Hall Chalrs 1313.knelays sa 1314-Qe8ws-ChJrthtr1 1314A.CArdetEr 13148.1(aer 1315-Stsfiorw,Printing& •slage 1315-TeW 1317.FkreGlr*Kknw 1318.HKienpStyMc8s 1319.9e$es 1319A.awW &txletr4uin 1,W).30 20 512.89 1&18820 1503 1.5T8.21 720 512.89 13.18B20 3,453.(K) 2ffi)fj6 21,118. 4,.46 8210.36 4117.68 i(.36 821036 5.117.68 8.882&fj 4.410.16 1,51Q85 820.44 PAS23 51236 3592 1,546.77 82044 1,781.eL) 20 512.36 2,845.24 2,74524 11X)m 429.12 1.23 18 FU th4..19 kKnl 2of3
Total General Designated Restrlcted EndowTnent This ar Last spar 1320. th toriSe 1&1- B8nktharg8S 1322-Msitsry deryy 113. 113. 198.32 616.04 616.04 1324A.Curates I325.en fee5 16.869.32 16.869.32 7,167.32 1328.CILw)repairs &tJrur¥J 132&4- FSanDTunir IW.HeriWPa Lea1ets 13X)-msSiEnat1er 1331-PA 1332.lkndentyndeyeS 1333-&Kial Mssioncmff 1334-Chnsbll&s Cths 1335.Fs 1336-V¥WOityfe85 1337-FureralÈes 1336-Latrt¢tyllctickndonation 1339-Webw Pathgf6hip IcolL¥tz) 1340.thrls 1341.Conabor 1944.knw1B( 1245-MssiOna &V15CO5ts 1347-HoskMtality 146EQ 570.CQ 21826 570.00 21828 318.( 133. 108 520. 613 Charhable actfvltles Totals 77,936.11 840.92 36,797.57 115.574.60 115,699.40 Governance costs 1346-&ttsoipt(s l$traJor 20 20.(N) 1,155.91 Governance costs Tota15 20.00 20.00 1.155.91 Other r8sources used 1342. PeUyC4shtr 17-ftthr of1 klreDw%t Other resources used Totsls PaymBnts Grand Totsls 7T,956.11 840.92 3fj79757 115.560 116,855.31 18F&¥wTh4.19pnlP¥3d3
The Parish Church of St Thomas Stourbridge Sofa Separate Designated For the period from 01 January 2025 to 31 December 2025 432Y2.52 1.4.41 5.(MXI.IX) 49.&4.93 44,575.51 675.40 9,742.67 20256.52 ie5 9tir9MmIS sknertirKyJme 163.91 23.173 6WI4.02 6.187.93 r8,1734 18.769&9 97,789A9 8425)llQ 18.76929 89.71 1WA1 2179131 Ydal Cosiofgewratingfunds Coslofgwwatiry In¥estyEnlmaFHgThntL¥)sts Chantableattaiibe5 77,936.11 40.92 %,797.57 115&74 20LX) 115fi99.40 1,15SSI 7T,956.11 84051 3&797.57 f1&594ffjQ 11fi05531 111?6&341 565A9 (7W4261 11700S111 131605ffj11 10.59J.3) .9ll.36 41,571.66 107,>13. IW,9n.3fj1 110X9JI 141,511.fOl 1107243WJI (nSO$seS cfiinsbwl&gsets (n$ fid8sssts, thaitys¢xruse (767.041 407A)7 226US 15172 t30 1W36S4 197.141J5 T£Ialfulsoi1Cfiyar 1359sn 2.B29.34 14426146 146,731A3 164.536.94 IB Febw Th4..Z2} W 1 r11
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS. STOURBRIDGE FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 202S I report to the charity Trustees I'the PCC Membèrs'l on my examination ofthe Receipts and Payments Ststement, Assets and Liabilities Statement and Treasur'S Report, together rereferre(I to 8s'the accounts., of the charity Ilhe PCC'I for the year ended 31 December 2025. Raspèctive Responsibilities of PCC Members and Examiner The PCC Members of The Paro¢hial Church Council of St Thomas. Stourbridge are responsible lor the preparation of the accounts for the period ended 37 December 2025 in accordance with the Charf(ies Act 2022. Ay the PCC Mèmbers have opted to prepare receipts and payments accounts. I have been appointed as an independent examiner lo review these accoutts under the tem7s of Charities Act 2022. My responsibil.ty is to.. Examine the accounts and consider whether they are consistent with the records kept by the PCC. Review whether the accounts comply with the applicable regulations. Assess whether any matters have come to my attention that require furthef explanation or clarification. Basls of Independent Examiner's Statement I have carried out my examination in ac¢ordan¢e with the gutdance prOVed by the Charty Commission for England and Wales. My examination included a review ofthe accounting records maintained by the PCC and a comparison ofthe accounts presented with those records. It also involved considering any unusual iterns or disclosures within the accounts. The nature of an indèpendent examination is substantially less detailed than a full audit. Consequently, I do not express an audit opinion on whether the accounts present a Iwe and fair view. but instead provide an independent report on whethèr any matèrial issues have come to my attention. Indèpendgnt Examiner's Stst6ment In the course of my examination, no matters have come to my attention that give me ¢ause to believe that.. 1. Proper ac¢ounting records have not been kept in accordance with the requiremen15 of the Charities Act 2022. 2. The accounts do not agree with the underfying records. 3. There are material con¢ems that should be drawn to the attention of the PCC Members or the Charity Commission. I confimi that, in my opinion, the accounls have been prepared in accordance with the applicable requirement5 and provide an accuiato reflection ofthe recwpts an¢J payments made during the peri¢)d.
Shaun Nloonoy FCCA, DChA, BAIHonsl For and on behalf of Th& M & C Partnership Limited 10 Wilson Gardens maem Wor¢eslèrshira WR14 3FE Date: 22 February 2026