Charity Number.. 1135405 The Parochial Church Council Of The Ecclesiastical Parish Of Wetherby With Linton Also known as Wetherby St James PCC Annual Report and Financial Statements For the Year Ended 31 st December 2025 Incumbent: The Reverend Canon Matthew Peat Bank: Natwesl Bank PIC Fornierly - 49 High Street Wetherby LS22 6LS Lloyds Bank PIC 55 Market Place Wetherby LS22 6LN Investment Managers: CCLA Investsnent Management Limi*d The CBF Church Of England Invesknent Fund One Angel Lane London EC4R 3AB Independent Examiner: Cutler & Co Chartered Certified Accountants Brook House Church Lane Garforth LS25 IHB THE PAROCIIIAL CHURCH COUNC￿ OF THE ECCLESIASTICAL PARISH OF WETHERBY WITh LIKfoN REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The PAnychigi Ch￿h Of The E¢¢ksiwiu] Parith OfW¢drty With Liftts)n a19) as Wetherby St James PCC (PCQ prv¢nt th¢ir rwt fina￿1)1 for the yc* eThJed 31A De(trnber 2025. Akn *ttd pllrp(*: in th¢ ￿le￿i¥*I￿1 p8r1￿ the w4￿1e ofthe PA4CrtI. ewyli#i¢. sThial aThJ c(￿1¢81. be•efit: Th¢ PCC hrn cwlitd with the dw in x¢¢tion 17 of the Act 2011 to hv¢ reS￿d to the Charity Con￿1&$1￿,3 wthlic benefrt guida￿¢. We wid¢ f¥tliti¢s for ￿blIC wrrfship. p&qorAI and religious educ￿10￿. ObJ¢¢l8 *•d •¢tfvhlu: PCC is commind to cn&blith8 as mkny pe4)le as px)ssible to yvrship at ow church and ￿ become part of our c(Knmunity ai St Jarnes.. The PCC mainthins an overview of wjrthip thr(W thr parish and makes Sugge￿10n5 to how our s¢rviw wi 4nvolv¢ th&t live wthin owpArish. (hr s¢ryitt• •￿1 w￿r￿1p put faith into When plannin8 our x¢ivities for the yew. wt the Chrity Coftynissi￿s 8uidwKe on public buKfil . in particular. ￿ JuFyl¥incntory 8uidDrte on charities f￿ the dvuKemeni of ￿lIs1on. In pwti¢yl¥r, we enable ordinary people to live their faith as part ofour parfsh C{rn￿lty throu8h: Worship and prayer. leArnin8 aboth the 8oyI: md deirloping their kno￿8¢ and Inkqt in jes￿4. O Prvvi$ion of p&*oral caye for F¢ople livin8 in th¢ Fwish. Q Mhssiowy OUtreAth Mtyk. To fKiliW¢ this it is th# miintsin the fabri¢ of the clmwth of Si Jom¢& Wethvby. Both the PCC and Swdin8 Coftunitr met S times dwin8 the the m¥M8t PCC attemd￿ w&q 65.15%. The s￿￿)￿lItte¢S (FiTWK¢. Prop¢ny. Joint PeNMknel. P￿$10￿11¢ Mission, Loving & S¢rvin& Growing To8cthcr, He#linB Creaiion, Date Plannin8 Safe8wrdin8- stt below) meet as required main n*etin8s. and report to the PCC. Followin8 th¢ Eledorni Roll Revw in A￿1] thEfC 181 (2441 parishi(rfKTS the dH¥¢h ¢lectml roll. 24 (25) of th are not resid¢ni within pArith. On Pent¢¢os¢ s￿ in 2025 St J8mel l•wwh¢d ow visith farthe fthv year& This vision wt hop¢ will enabl¢ us ts) be'Fof chri￿ ￿ the heart ofthe community. Five ar¢86 of wryk wrre kd¢rtifi¢d through a inwolweal the wknle These Are Diverge Worship. Pwionate Mi&8iThL tA)vin8 aAI Savin& Growtng Togetherand Healing Creation. The3¢ five •ro8. fo¢￿* our th. E•¢h one has g targeL can be achie￿1 throuth a ￿ subEOmittec Aructutt. These 9j1￿mMitte¢S bccn mc¢iing throuBhoui the sccorwj h￿r of thc yctr *nd wogress w a¢hi¢ve our larg¢ts 13 4lrudy bcin8 rnade. rnmunication& ￿r￿)nnel and yAxne of the other new Mmmittees have al￿ been introduced tsy help us to plan da and to supivt our paTish safrgwding officer. F¥h comittee provide5 minutC5 to thc PCC tti a iimely way so that y exerc￿ oversiglL We hy the fruits of Lwr *Axk on this vision will be 8¢e4 mor¢ and rnor¢ as tim¢ goes on. A new logo hmlded thi5 new pkn. Muth of the daY4{￿Y life of the parith cotiti￿ LNf Mrekly • of ￿￿ship r¢m8ins. The major seag)ns of the church year are kw We clxrish the diversity of ow IKing thanw All those give their tirne thd imagin*ion to W IL THE PAROCHIAL CHURCH COUNCIL OF THE ECCLLSIAsrtCAL PARISH OF WETHERBY WITH LINTON REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 A¢hievemeDts ald perf•JnMntt ..xo•L W¢ off¢r somEthing fw ail w from Messy C7Mu¢h a￿1 other pt-sctrw)oVwlrn￿ thl w0vili￿ {¥s thtll We wckomed families for bgOism Ilrou81￿ th¢ year and Mtre privileged either in th¢ p￿15￿ dmtrch orAt S￿ner￿1 We •tt ththkfibl f(¢ ourehurth centre. so abty by Jane Fr*￿lIn is widely u*d by many ￿￿0$5 the Sadly, our w¢tsk¢r and wg¢r. Cliff Alex TdlowM*rt involved in A ￿ Kciderrt in Seplunb¢r. We h￿¢ contin￿1 to support them as aNI wrre pleased tsy bc able to rt£Nit 4 relief ¢•rethr. We also look the ￿lty of a ehange of trmrtt to refurbi8h property ¥t B8rlcyfitlds Ro*J. drnwing funds { be paid bKkl in the VI￿ aTrJ CIbWth￿dCns if rrquiruL We Strive wise *wvds of thlt ￿1¢h h Al*￿U￿h K did not meet ow fijll re4￿1 frryn th¢ Ditiee* ftr Wffe ple￿d s)ur ({￿lbut10 Incre&sed. We ue thv&ful for dl chw¢h fm1￿1￿1y. l Arn indebted to the Thurthwath aTrJ of the PCC fc¢ their w over the ye4r. Theirhclp. ONI the hclp of so mmy sAlm in of ￿y$ Iw8e arml smoll is imluobk and rn￿e * jaft￿, swh a 8ift our towm. We 8ive thanks fly arth full busy year, ￿ htye our visiL￿ f￿ the canin8 yf4r5 will ¢¢ntinw to 92r*¢ Is a atalY￿ fty th¢ 8rovAh of the church ls ￿ serrt the Th 8Th1 wider com￿tty. The entire op¢￿10n5 ofsi Jam, is filth￿￿1￿ SthineAI by ￿l￿tteer lkn. th¢y¢ Indi*7d￿lI the chwity could noi r¢mDin * ioinR coIKttn. Specific avw inclth: GoverTr*•¢e: The PCC its Al)4unrnittee& #re ethnFWJ*t ofvokmteers wovth ov¢r5i8ht #Thl risk manThg¢NKn¢. FID••te i•d Adml•lMntlom: Volurttm p￿LYM crilical offic¢" roles It￿l￿11n$ trew mwJo8e b￿kkeepIn8 gift •id clain¥. B•IldI￿ ￿￿rdI￿1p. Volwers overxe the of the buildin8saTrJ grow￿ enSwE￿ t ¢ s•fe 8nd acce&sible ts) the wthlic. Lltsrylc*l Mpp)rt: VolU￿¢￿S￿l5[ cler8y dwin8 s¢rvice5 a5 sides p¥k rewlers th facilitate public wvrthip. Coffcr M(*nin& tme With A Pan aThJ Swthy Mornllw rtc P&8tornl care and 80cial ¢LMmection ￿ the wider Weth* • Fi•dr*knlry *thi¢les: (Xw c(xYdin* eswrtial tVErts aThl tntliattv&s such ￿ the Ci)mmunity Fet¢, a￿l*M&S Ba7aar aNI vwiou5 cvcnts. A150 ilKI￿lIn8 the fiMMlraisiD8 activili¢$ of th¢ PAIUSH OF WETHERBY WITH LINTON REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The PCCS Genernl Furd i￿r•S•j by £16.*564 iti 2025 (2024.. £11.719} after i￿1￿j1￿ dividend transf¢r8 totslliti8 £3J77 (2024: £3.484) ttwL8fer of £9.953 (2024: £1365) from the Mission FuTrl towd5 th¢ GTOSS urtrestr￿ income for th Ye￿ frrKtt r￿nal Kti￿lieS t￿11￿1 £186245 COMw￿ with £187,1)46 in 2024 fiD]ds in 2024 and unresthctrd Genernl Furnj in 2025. AfterallowAn8 for thes¢ and for a few xtivities a) VoluDt*ry l•¢ow¢: was wy on a pw with 2024- £153J14 1 £151.719. i) The su¢c¢88 of 2024 Giving Cornpaign CA)ntioues to be geen with plann￿ 8iVln8 totailin8 £98.401 iti 2025 12024: £98.555) aNI voluDtsry giving overall up £549. ii) tX)tifttions from outreach xtivities e.8. Wann Thth%lay Coffee Nlornin& SwbJ•y ti￿)rnIng ref￿Shments dc comin￿1 gn uPw￿d treThJ attsxting £7J53 com￿rtd with £6.525 irA 2024 when the iii) Tox recoveted on gift aided thJnati￿ WAS £28J80 sonx. £2.462 m(ffe than 2024. iv) While totsl grants If￿1¥ed was down OD 2024 £12251£3.720 the 2024 8r8nt wa8 to fuwKe a like donAIiOD to the ccr towards it's Z¢ro oAxTrn woj¢¢ts. b) l•vMtment Ineooe: This is where the 8￿•te# hll in w&4 8een. v) Th¢ fall in inte[¢￿ received on sS)wn due to th¢ ￿•￿*1 fall interest rateb. Thr v￿u¢ of vi) 53 Borl¢yfi¢lth Rid vxatal by tawrt ID Au8u# r￿ultin& in a loss of Tental in¢ome. c) (Mhtr IB¢OmV. Statstory fe¢y ti*11￿ w89 vuy mwh in line with 2024. Total ex￿￿1￿￿¢ for th¢ y¢orthmu8h the (3encTrl Fu￿1 £181f2 to £160.736 in 21Y24. However. wbeD adding the ¢os¢s ￿la thrnigh th¢ Mission Wor5bip FuTrJs in 2024 atyl the C*nernl Fund in 21Y25 2024 like costs totAllcd £183.722. Tr Fyijnarily of att: vii) Coil of g¢N¢rnlJa8 l#¢oty*: With & irueaqed fillthisin8 Xlivity il is that lioked co&s will also ri%12025 £2032.. 2￿4 £555). viii S•]*rftt: Costs pid throu8h the Genernl fuNI at £26J13 w48 £7.3(hS conw￿ to 2024 {GenerJl Fu￿1 £17,552, WoTrhip Fund £7.088 rAxl Mi&wi FurMI £8.979). 2024 i￿1￿J¢d th¢ Youth Workers salary for the first 6 DYJQtTrA4. AddItiLK￿l sthries teImbu￿¢d by the CCT £36,494 in 2025 (2024.. £31.073) ix) P•rtsh Sh•re: £l10.(iKI pid a8W< £107.(KKI in 2024. x) Utlllty cojts: P0￿r atKI w#tr cl￿￿ down £967 mainly to aYed￿l￿ in 815 ¢hwg¢8. xi) M•illtsll•nce- Secwirg the Tetlry land ctht £5274. xii) &1 BArlryfi¢ldJ: With th¢ tuwjt Icttvijw the sxor*rty the Op￿￿ti￿ty is tjkrn to ¢wout needed upJ8tin8 work 10 4ttr¥¢ a new1￿01 •E An renthl. While the m8ioTity of cost will k inclutsl in the 2026 xcouDts n)AiDtenaKe costs totalling £3.783 i[Ku[￿l iti 2025. with th¢ net zcro ¢artKJn initi•iv¢. The sw*lus ￿hleyed in 21r25 is a ￿SItiVe resum pwticulaAy wtiD8 the PCC b&8 felt able lo increase the P4Tish ShaTE wment for the 2nd year Voluntsry giving has ￿ld aThJ a is ex[rt￿j to move into f￿￿K1￿lY secure 2026. How¢ver. tlve is eorttÉnuing hi￿ W costs with the nea] kn employ fidl wtthker ¢ov¢r although most of that is covettd by the ccr. In *&JitiQn S￿￿￿1 ¢Xti￿thry P￿JeCts are under PARISH OF WETHERBY WTfH LINTON REPORT FOR ThE YEAR ENDED 31 DECEMBER 2025 Fl4AAclAi rtview....AoaL Proje¢t Updates: 53 BArkyfield* R￿d. As tndi¢8*d above this pr(sw is lying • PTojKthd of £34,122. The w)rk SW¢ed in 2025. the nmiryity will b¢ invoictd early 2026. £31.123 h&8 been lodged wth the Z*ro C*rt4M llhiitive: Alth￿Bh ft¢us recartly has been m th¢ Church Ct*Kre there will likely be ¢o*s in taking this for¥wd in th¢ churth. Quinquellthi￿ ewtL. WO￿ identified fOr<￿￿p1￿ in 2026 likety ci>st in ex¢tts of £6,(K(l i￿ludin8 repairs ￿ ffj)neHth on n(Kth elev￿1(￿ (£1 JSO) and ¢k7rtion (£1.[￿) #Thl replirs ￿ the ￿￿Ven tam th¢ Churth ￿1 NLYth Street ¥￿j fn*n the Vestry io the c￿ exit (£l.fAKJX R¢J¢r¥¢ ptsury: It 18 PCC policy to mtintain a i)n ww¢Ari¢ted that equfrtes to at least three months unrearic paymen￿ This is equival¢n¢ to £54,866. 11 15 ￿￿1 to out fluctithtions in cath tlow and to mcrt crnergencies. The c8th held on thutari¢*d fihNIs w8ether with amourts pyable to and by the PCC at year end thlled £84.098 or ￿2.973 ifthe bakn dep05itryJ with th¢ lettin8 for extr￿[01n￿Y ¢xprnditur¢ 18 discourted. The balance of £5.625 on the Fabric Fund is r¢f•irtd mtttinB the fullye COA of fthic r¢p4trsty Thurch d 53 Barle)(ields includin8 hi8hli8hted in ()JiTh4wmial review. StrKtsr& 8oveTh*•¢e *#d w#•ym¢•t.. The Pamchi81 Church c{￿ncIl is R corwxate bLwJy e4Ablishtd by the Church of F￿￿1•￿. The PCC ciierAt£s under the Parochial CtrMw¢h Council Powyrs MeagJre& Th¢ PCC 13 A rryi#er¢il ¢harity. The method of ￿pF￿1n￿n¢￿t of PCC rnvrrtyern is SEf ￿ in the auuch Rewtxntsl1￿ Ru1¢5 (CRR). At Si Jww, the membership ofthe PCC Consi￿ ofthe iTKwnbeni chwch• read￿5 members ekctrd by those members of the wngr¢8ation or¢ on th¢ el¢doral roll ofthe chur¢h. The PCC ¢an cow further members in line with the CRR. All mcmbtts of the congrewion are erK4yJr4ged w regisw on the Electoral Roll ard sthnd ftir ekction to the pcc. The PCC membets are re4xMtsible makin8 decisiorLs on dl mallers of u)D¢ern •MI imtMXWtt to the parish incltyjing d¢cidin8 how fimds of th¢ PCC ar¢ to be 5 Ghven its Mid¢ re4x)Asibiliiies the PCC a nwnber of c￿NmI￿¢¢S de41inB *ryth 4 Wituiar ayt of pKiBh life. These L(rfnrni¢iees ￿lch i￿1￿¢ fmaw p¢rxMmel. P￿1{￿￿1¢ missior4 lovin8 & servin& Browing 108¢ther, hewling Creatio￿ date planning safe8wrdin8 all rewisible to the PCC ¥KI r¢wl b*k w 1¢ larly with mimi*s of their decisions being receivfyl by fv fidl PCC arKt discu&%d %% necessary. THE PAROCHIAL CHURCH COIJNCIL OF THE ECCLFSIASTICAL PARISH OF WETHERBY ￿TH LINfoN REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Si jarn￿, Clwrch is situatrd in Chutth Strec( WcdKrby. Wcst Y￿Shire LS22 6LP. It is pan ofthe Di￿¢¥¢ of Leeds within ￿￿r¢h of En8lwd. Re8iknd cjwity 1135405. PCC members ha￿ s¢¥v¢d atany timc duriu8 2025 Lic¢Ths¢d Lay r¢thT&" El8inE Haity%M*xth Vil Lumsd Chw¢h W￿de￿I. Deputy ChairpeTg)n Vice Jeqn He4M Elected membtrj: Hilary Bailey DBvid Bemrll Lomi Farl¢ Lesley Gc￿d•ll Alan Grimes Rob¢n Haskins Totti Hibben Ange￿ Jenkins SiephAtti¢ Kemp Gina Metralf David St8ffjJP Neil Sthttft Sue Taylor Hugh Turner Kethryn W¢T Geoff Williams Ret¥¢d Aryil Dem Churchwarden Retired April Cl&ir of Property Sxr¢l Chair of Finance Rdired April C(N)ptt41 membern. Marilyn Srnith rcgwding Offirxr Smll eh*rlik¥ ipr¢knl O The report ofthe ParLKhial (IAwch CowKil iKen in ¥¢ordw with The Chariiies Ad 2011 and Appli¢abl¢ to Clwitiu Rewxts) Regulation O Th¢ PCC considm that In I￿11t is not rtquircd forthis seaion 144(2) of the Clwiti¢s Art 2011 (the 2011 Act) ard eX•ni￿10n is netsjed. The PCC xkMwied8ts ILS resw¥ibtliiies for urylyi08 with the requirements of SKII￿ 130 of th¢ Ch•rtiie$ This rqjort apF*oval by the Px(Khial (Ymtth c(￿￿11 on 24 Mat¢h 2026 aThl Sign￿ M its b¢half by." The Revd Canon M Pe4t Chairpers H D Turner THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WETHERBY WTTH LINTON Fin#nei41 St*t¢meDts for the period l J*nuary 2025 to 31 D¢ttmber 2025 STATEME￿ OF FINANCIAL AcrtVlTIES f¥R nds 2025 Lp 2024 INCOME & ENDOWMENTS Voluntary in¢oN¢ 2(4) Activilies for Ramling 2(b) Income from investments 2(¢) Church activities 2(d) Other incom¢ 2(e) 153.314.09 7J72.61 11361.25 13.197.03 1969.79 6,920.03 1194.47 396.65 5.262.(K) 36.499.44 163203.91 9.567.08 21519.42 18.459.03 36.499.44 159.080.62 6.310.79 27.537.58 17.675.51 31.517.81 3.761.52 TOTAL INCOME 122JA COA of gen¢r¥¢ing furwts Church g¢tsvi¢i¢J Church expenses Major repairs 3{8) J(b) 2.032.42 140.498.18 40,441.45 2.032.42 180.716.72 58,956.10 1,079. 180,521.58 44,202.77 7.210.IXI lJ44.29 48.37 38.674.25 18.466.28 3(¢) 3(Q 76.80 76.80 TOTAL EXPENDfnJRE 17J3 NET INCOME (EXPENDITURE) BEFORE INVESTMENT GAINS 32r2.93 1377.13 35.26 3,761.52 &466.84 9.108.96 NET GANSI(LOSSES) ON INVESTMENTS 10 (3.905.64) (6.033.99) {9,939.63) 5,395.93 NET INCOMEI(EXPENDITURE) 3272.93 lJ77.13 (3.850.38) (2272.47) (1.472.79) 14 J04.89 GROSS TRANSFEIiS BETWEEN FUNDS -In 13.330.74 467.12 13.797.86 5,883.91 {467.12) (9,953.32) {3J77.42) (13,797.86) (5.883.91) NET MOVEMENf IN VUNDS 91th•1 113J3&58) (SJ49J9) {IA7L79) 14JOU9 Balances b/f*￿ l 2025 337.434.35 l J29.42 182,012.11 168,311.65 689287.53 674.782.64 BALANCES Crn 31 DECEMBER 2025 354M02 1439.43 IW75J3 16U61.76 6871114.74 0893￿￿3 The notes on pa88s 10 to 20 forn] ￿ of these x¢ow¥s. THE PAROCHIAL CItURCH COUNCIL OF THE ECCLFSIASTICAL PARISH OF WETHERBY WITH LINTON Fingncial Statements for the peri(￿ l J4fyu*ry 2025 to 31 Deeember 2025 BALANCE SHEET AT 31 DECEMBER 202S FIXED ￿ET8. £4+ Lp Tangible Investments I.478.￿1 270,(￿.{ 708.75 2,18&75 .463.75 95.414.97 161661.76 528,076.73 533J51.01 10 271.478.(J) 9Q123.72 162,661.76 530263.48 535.014.76 Debtori and prepayments Sh(*t trm deFK)Sits 40.398.92 49.558.72 913.57 913.45 38.692.26 33.946.58 41.312.37 88250.98 43299.58 25,896.97 98.602.26 38,959.63 12 12 1439.43 9187121 1439.43 73J5229 171862.93 163,4S8.86 LIABILITIES: Creditors- amourrts faIlU￿ due ithin one year 13 14Jll.19 I.￿1.48 15Jll.67 9.186.09 14Jl 1.19 I.(￿.4$ 15Jll.67 9,186.09 NET CURRENT ASSETS (LIABILITIES 82.560.02 2.439.43 72J51.81 157551.26 154.272.77 TOTAL ASSETS LE&S CURR￿ LIABILITIES 354.038.02 2.439.43 168.675.53 161661.76 687.814.74 689.287.53 CreditOf5- wrnounty fdling th after one year 13 TOTAL NET ASSETS: 14 3S4W•2 WA3 IW75J3 16U61.76 6riJA&74 689W.$3 PARISH Fuf4D&. WA3 IW7SJ3 16U6A.76 617I1&74 019W.53 This r¢p(fft apwovd by th¢ Pl￿￿h1￿ Chur¢h COW￿11 on 24 Marn of Fin￿et THE PAROCHLiL CHURCH COUNCIL OF THE ECCLESIASTICAL PAIUSH OF WETHERBY ￿TH LINfoN FOR THE YEAR ENDED 31 DECEMBER 2025 Table C.1 Stxtement of ¢A•h Ilowj Prior y¢*r Totsl fuudj Note Cuh tlowi from oper*lin& Aetivitiej: Ntt Cash provided by ID) oiKrali•8 artivits (24,0(￿) (19W) crable C.2) Cwh Ilowg from IDvu¢mtmt •thld¢•: 22J19 27J38 No*3 Reinve51ment of DivideNls rtteived {4.465) (4244) Net ¢ath provldtd by (umd IB) Inve￿lleD¢ a¢dvlfl¢• 23394 Cwh Ilows from •edvldo•: ITr 4Dd ID the portiag wiod (Aoii Cuh and c•ih equlvaltnts *¢ the of the portIAg wlod 137562 145,846 (Table C.3) C*ih eqllfv*k#ts #t tht eod of the portlng ptrlod 131JSI I49￿79 (Table C.3) THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WETHERBY wrrH LINTON FOR THE YEAR ENDED 31 DECEMBER 2025 T*bk C2 R¢ton¢lllallott olnet in¢om&(exp¢ttdlkn) to •et Ilow to set tlov from o Prlor yur ratin Tot*1 ¢t Intom¢l(¢Jp¢•ditue) for the [q￿rtI￿% per the Jtstemea¢ of •rfivlliu) (1.473) 14.505 SOFA Adlw¢KKnts for: 726 (1.449) 756 (1,788) (3,396) 127.5381 Nol¢ 9(b) Awt wuisitiom (Gain5ylosses from inveytments Dividends, interest and rents from inveslmrnts BS Note 3 (21519) (15.415) Not¢ll 126 No* 13 Ne¢ emb prDvld¢d by (wled ts) •per*¢l•¢ *tdvlik* (2406 (19.400) Table CJ Prlor yur Totsl hod• Note Short dwits Cthi ai bank on hor 88251 43J 98.￿2 38,()f4) BS BS To¢•1 eqthalents 131JS1 137.562 THE PAROCHtAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WETHKRBY WTTH LINTON 10- NOTES TO THE ￿NANCIAL ￿ATEmE￿ for Ihe year ended 31 Detember 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL sTATEME￿rs The PCC is a wblic within the Me￿ing of FRS102. The financial 5t•tCft￿ have been prepared under the Charities Ad 2011 and in ac¢ordw with the Church AccLm￿1lng Re8ulattm4 21X)6 Boverning the iTvJividu41 awjunts of PCC& 8tMI with the Regul￿10￿¥ w0visio￿. Al&￿ utKl¢r FRS102 (2016) as the applithle accouniin8 sthndaTd ANI the 2016 version of the S￿￿￿Trt of RecOn￿ended Prnciic< A¢￿￿rtIng and R¢wJrting by Chariti¢s (sORPffRS1￿2)). ASSETS CovK¢r•t¢d be•¢fic¢ proprty In w far ￿ conxcrated aTrJ b¢nefK¢ prom of any kiThl 15 CXcI￿ fmm the d¢ftnitioD of'¢h&ity by Sediott IIK2Ma) and( e) of the ch￿IlleS Aa 2011 ￿Sets xe n(rt capi¢•lised in the financial Movt¥slJk ¢hur¢b move￿1¢ Churth fumishiDgS held by the vi¢•r ¢hUrCh*￿ on spxi•l tru* for the PCC wthich require fxulty for di4x)sul wt inalicn&bk Fry)erty, liAed in the CTr•Jrch's in￿n￿. ￿l¢kn cth be in¥>e¢*d lat any reason￿1¢ tinK). T*4lbk fixed for by eh•rlty These are capi￿115¢d if they c4n be for nK)r¢ thwn year. COA ￿ leaA £I.iNJO. They w¢ Valu￿ at C4)st or el*. fot 8ift>in-kith& at a r￿￿￿￿b]e eximote of theiropen m•rkd vAh* on rt¢eipL Depreciaticffl is c8l¢ula*d to wriie off the ¢apithliz¢d cox of fix¢d less their CUfTendy unticipJt¢d residu fair value over th¢tr ¢stim•￿0 u¥¢fvl liKs as follows.. ' Eluipmi 4 yews Inve5thWtS afE valued at marketvalue ￿ 31 December. An impainnent review is c4rried oyl •( urh Iny kjss identifKd I￿1￿Je41 in ¢xptthliture for the year. Invethnts Investtnents quoted on a reco8nised swck exchan8¢ or Trnluc dcrivts from them are valwd at nwk¢¢ valu¢ at th¢ y¢w ¢Thl. (hh¢r inve3iment 8$8ets xe at PCCS bes( eAin* of nwkel v8lue. Sbort letth depo PARISH OF WETHERBY wmi LI￿r0￿ U•r¢J¢rkted Th¢5e repr¢￿ttt tht Incon￿ fixth of the PCC are avwlable for S￿￿1￿8 on th¢ geml of the PCC, inc1￿lIng omounts designa￿d by the PCC for fixed wets fw its own ￿ or ftt s￿nding on a firture tfojK* and Rutrkted Fuwdj These are i￿Orne f￿￿15 th8t be y on TeArid¢d *KI details of the held and re&rictiOT Fadowmellt These are restrictrd nwst be retained ¢Apitsl either pernmnemly or subjecl to ¥ dis¢r¢tionary >iirrto S￿)d capitol as income, thl ￿ the use of Wby income or other benefit derived from the c4)ital may restricted fx Unr¢*ic￿. Full d¢tsil$of their r¢*i¢ti(ms ¥¢ in the notesto the I￿o￿ts. Ineomlni reso•rce8 Planned giving. collec¢ioM JJKI 3tmil4r don¥1￿8 tre ￿lsea rtceived. Tax refunds are r¢¢4)gnised the th¢ incorning rtsouree w ￿1¢h reJa* is recei•rtd. Grants and kgaciey #re ￿￿[￿ed for the PCC is entiila to the use of the regowtt. their ultimp* r¢c¢iiA 15 c1ms1dc￿d re4sonably ¢¢￿in and the amounts du¢ or¢ r¢li8bi¢ gnd qu￿rtifi8bIe. Dividends are accoun￿ fty th declwed rwxiv•ble, &5 8Th1 th accrued by the payer. All in¢(*nin8 reythJrc¢s are accoun*d for gros* Re8ouree8 expended Grants and do￿lOn$ ￿ Jwuntrd for kn pfiid ovtt. or th awwded, ifthat ¢realc5 a bindin8 or conmictive obli8ation on the PCC. The Dioce￿ Parish Shw¢ expec*d to be pAid over is xcount¢d for All otrKrexpuMliwre is Bemlty r¢r4>Bnixd kn il 13 inallred is for gmJ& 1.2 ChaDge8 to previou8 aecollnts As the Restricted Worship FuTrJ was Clear￿ in 2024 J¢TVi¢¢ weviousfy allfx4*d w that have been p￿￿e￿e￿ to the UThreari¢ted CrtnEral Fund in 2025. In *ldiiion mAny {￿tre￿h Jdivities prtviously considered Mission Fund a¢tivities hAv¢ been re-a$5¢ssod as n(wnwl thU￿h activities and income and eXpendIDJ￿ charg¢d to the Unrellricted Genernl Fund irt 2025. Thr PCC cor6i¢kn these changes will m•k¢ th¢ ¥cowit8 tt￿re THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsficAL PARISH OF WETHERBY WITH LINfoN 12- NOTES TO THE FINANCIAL STATEMENTS for the yeAr eBded 31 December 2025 eont. 2. INCOME AND ENDOWMENTS TOTAL 21)2S TOTAL 2024 £.p £.p £p Lp £.p 4*) Volwitsry ADeome: R¢gular, plattrted 8iYin8 Colle¢tions w 8¢rvices 98.401.20 8.670.85 9.03424 98.401.20 9.164.76 12.081.03 98.554.70 11.123.85 11.230.81 225.22 7.269.15 26.456.89 493.91 3.046.79 SFYci814pt*al$ Misston & outrexh xtTTrlties 7J52.78 28J80.02 250.IX) 1225. 1952.79 17.(Y) 2257.( 122J3 i.(K￿.{A} 12.562.57 28,519.35 1250. i225.￿j Note 6.1 4.220.00 V•lu•t*ry Ineowe: 15JJ14.09 2.969.79 163.203.91 159.080.62 2(b) A¢¢lvltl•• for i¢•¢r*¢kni 4.875.98 4.875.98 4.787.41 Futhising 1496.63 lJ58.07 836.40 3,854.70 836.40 1235.66 287.72 A¢dvltkn for yttrnthii fumd•: 7J72.61 1194.47 9,567.08 6.310.79 2(c) lth¢ow fr•w Invtthnents: DivideD(L* on CBF tnvejtme FuThts Bank WKI CBF tkwsil FuThJ (209.15) 4.081.25 3.761.52 7.633.62 7.728.58 1084.55 1315.40 4J99.95 4.757.55 Rent. 53 Barl¢yfi¢ld% Rthl 10.485.85 10.485.85 15.051.45 6125 96.65 3 761.52 22.519.42 27 537.58 2(d) I￿Orne chur¢h ￿1￿￿1¢4. Fees retained by PCC (waMin88 and fvnernls) Trading ￿tIvities. Parish Ma8Azine I￿VertISIng) Tr&ling Mission & outreacb ￿1VItieS Ctrturth Crypt l¢iting3. I￿1 4.4(&5.50 1,452.IK) 5.858.50 5.5U2.00 3,110.(K) 3,110. 272.68 4J(Kl.85 3J38.(KJ 291.68 3,701,33 272.68 3,(rfNJ.85 7(Kl.¢X) 4.917.(Xi 4.917. 4.842.50 13,197.03 5262.IXJ 18,459.03 17.675.51 2(e) Other chU￿b Centre Tnw¢ Non core activities 36.493.94 36.493.94 31.072.81 Inc1￿1n8 8rants 530 445.00 Other Incomv. 36.499.44 36.499.44 31.517.81 TOTAL INCOME & ENDOWMENf, 18424498 1969.79 $73723J 1761J2 250248.88 241122Jl THE PAROCHIAL CItURCH COUNCIL OF THE ECCLESIAsficAL PARISH OF WETHERBY wrrH LINro 13- Y40TES TO THE FINAI¥4CIAL STATEMEI¥TS for the year ended 31 Deeemb¢r 2025 eonL •ds t TOTAL 2025 TOTAL 2024 £p Lp Lp Stewardship Fundraising 8clKvities Summer Fete & Christmas Bauar Fundr¥isin8 f 81.85 .19133 81.85 1.191.33 555.37 25.(Kl 75924 759.24 498.63 CLMts of z¢nernliry ÈD Ci¥ts a*xiit¢d with $3 BArfryfiEldA R￿d. 1,139.08 812.30 650.96 3.783.80 1,139.08 812.30 650. 5,953.80 1.833. 784.64 Insurance Other esxsts 1170.(KI 1,606.92 Barkylklth Ro•d: 3(¢) MAJor repAlr¥". Repairs ￿ ChU￿h buildin8 Church dmyating N¢w l)uildin8 M•Jor r¢p•ln: 86.14 1170.(KI ,556.14 4,224.56 7.210.( 3(D Other •wdltur¢: Zero Carbon project Provision for bad dei* 76.80 76.80 Other expe•ditsrn". 76.10 76.80 TOTAL EXPENDMJRL. 18L97105 IJ9166 YI317J3 241,782.IM 23)￿l3j5 TIIE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsficAL 15 NOTES TO THE FINANCIAL sfATEMENfs for the year eAded 31 December 2025 conL 419) STAFF COSTS 2025 2024 (') Wages and 5al8fbes (") Pension iJL4x#Ke ¢th￿rIb￿l￿￿% (rf>.172.87 1633.96 61.820.54 1871.56 •Durin8 ￿ year the PCC awiloyed ￿ organi* verger, mana8irAnd bell rin8trs Kt 0Oion•l Cl￿1¢¢$ for th08¢ hNvin8 c*casionol servKu. Therefor< the PCC are KlÉng lthlfof other panies kn providing seThices, the ftts do fmn PArt of the income experMlitiYe of the PCC. •• Wetherby Si James (PB 2014) Wicip￿¢S in th¢ Pen51￿ Buildtt S￿￿rne seciion of CIwT¢h Workm Pe￿10n Fund (CWPF) for lay Aaff. CWPF 13 8dmini*¢r¢d by the CThur¢h of En8l¥bl Pensiiw Board. wthi¢h knlds the CWPTr ¥sets sqwrately from tF#)se of the Fthploytt and other particiiMlin8 ernployeTr. CWPF tWD 8eCtions: l. the Defi1￿ Bettefits Scheme 2. the Pensi(ffl Builder Stheme, ￿1¢h has t*x) *. 8 deferred Stdion kN)w gs Pensiofft Builder Cl￿1¢. •nd. b. a batwKe xaion Builder 2014. B4llder Sthtme Both seciions ofthe Pension Builder Schm xe cl•4ed as ¢kfivJ bw*fft s¢hem PeNloft Bmuder provides a pauion. Acuxnulated frorn cOntrib￿l￿n$ ￿bd cimvened inw ¥ d¢f¢rred •nnuiry during employThent ba%d on terms sd oThl reviewtd by th¢ Thurch of EnglATrJ Pensiony Bo8xd fr(*n thme ￿ time. P*Nslon BMllder2014 is a cash balance xherne th•¢ wovths • *thith members UJE to provide bffiefits at retircment, deF*ndin8 ￿ invern retunL8 (rtlxr fxtsxs. The Pl￿ gny de¢lar¢d is payabk, unr¢du¢ed, fmm oge 65. Thue is no SU￿1VIsion of ￿ets be¢*r {15Jl1.67) 354.038.02 1439.43 168.675.53 161661.76 687,814.74 THE PAROCIIIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF WETHERBY WITh LINfoN Finvdnci81 Stateme•ts for the perlod l JaHuary 2024 to 31 December 2024 21 STATEMENf OF FINANCIAL AcnvrriES hmd• Lp r•wd• 2024 2023 INCOME & ENDOWMENrs £4 Voluntary income 21a) Activities for generating fimds 2(b) Income from inve5tmthts 2(c) Chwch ￿uY1￿c3 2(d) 2(e) 142,424.43 7.372.61 17.174.73 9J71.50 195. 16,461.19 6,310.79 6,513.14 8.304.01 31,517.81 159.080.62 13,683.40 27,537.58 17,675.51 31,517.81 144.654.88 7,467.99 23,512.41 17,459.56 31,653.77 3,849.71 TOTAL INCOME 176 27 69.10&94 .71 249 Cost of generalin8 funds Chw¢h activities Chw¢h tXP¢ttSL8 Major ryirs Other expendilwt 3(a) 3(b 3(cld) 3(¢) 3(fj 555.37 131262.98 28.917.85 523.63 49.188.60 15.263.92 7,210.00 76.80 1,079.00 180,521.58 44202.77 7310.00 76.80 1,348.93 176.386.84 56.479.75 954.fAI 2.475.9) 21. TOTAL EXPENDITURE IW73&2• 91A• 7U62.95 237 233I90.15 ￿&02 NET INCOME {EXPENDITURE) BEFORE INVESTMENT GAINS 15.607.07 104. (3,156.01) 3.849.71 16,404.77 (12,897.41) NET GAINSIILOSSES) ON VESTMENTS 10 1033.02 3.362.91 5J95.93 20.296.79 NET tNCOMFJ(EXPENDITURE) 15.607.07 104. {1.122.99) 7212.62 21,8(N).70 7J99.38 CVROSS TRANSFERS BETWEEN FUNDS - In 3.484.68 861.42 1,537.81 S,883.91 7,022.13 (1399.23) (3,484.68) (5,883.91) (7,022.13) NET MOVEMENT IN FUNDS 19mi.75 {1,9M41) 3.r27.91 21Ith70 7J99J8 Bgl8nces b/fwYl l 2024 325.715.21 S61.￿ 183.919.72 164.583.71 674.782.64 667.383.26 BALAf4cFts CITWD 31 DECEMBER 2024 341￿96 I￿￿.42 181.935JI 16VII 696J8334 674.78161 The notes on pa8es 9 to 19 fLvm p*t of these THE PAROCHIAL CHURCH COUNCIL OF THE ECCLFSIASTICAL PARISH OF WETHERBY wrrH LI￿rON -22- INDEPENDENT EXAMINER'S REPORT TO THE MEMBERsifRu￿EES OF ST JAMFS CHiiRCEL WETHERBY. PAROCHLIL CHURCH COUNCIL I rep(rton the )vr vthj 3131 D¢mDbu 2025 *tii¢h ￿¢ set (MJL on pages S w 19. The churth's tsu*es art rt4y)nsibk forthe wepirit1￿ of the The ffiL%tees that an audit is not uired for this under sedion 14412) of the Charilits A¢t 2011 (thc 2011 Aci) arnl that an indesKndent exarninatiim is need￿1. It is rny re5PDnsibility to examine the ac