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2025-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF EYAM

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST DECEMBER 2025

Registered Charity No. 1136134

PAROCHIAL CHURCH COUNCIL OF EYAM

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

CONTENTS Page
Parish of Eyam Report 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9 to 15

PAROCHIAL CHURCH COUNCIL OF EYAM

THE PARISH OF EYAM - REPORT 2025

Membership

The P.C.C. is made up as follows:

Rector: Vacancy Reader with Permission to Officiate: Dr Joanna Shapland Churchwarden: Mrs Lynn Jackson Churchwarden: Prof Paul Wiles There is currently no Churchwarden at Foolow Deanery Synod Lay Representatives: Mrs Philippa Peacock, Mr Bart Wagner, Mrs Lin Chilcott, (so are also ex officio members of the PCC) Mrs Pam Torry (a member of the Diocesan Synod, so is also an ex officio member of the PCC).

Elected members of the P.C.C (including members appointed to fill casual vacancies):

Mr John Plant; Mr Philip Booth (resigned from the PCC January 2025); Mrs Alison Rooke; Mrs Philippa Peacock; Mrs Cathryn Read; Mrs Jan Parkinson; Dr John Eardley; Mr Matt Hartley; Mrs Pam Torry; Mr Robert Court; Mrs Helen Gilbert; Mrs Pam Woodfield.

Miss Gillian Armitt (Parish Manager) acts as the Minutes Secretary.

Members who have retired since 1st January 2025 We would like to thank the following former members for all they have contributed whilst members of the PCC: Mr Philip Booth and Mr Geoff Greer.

Members who are due to retire at the 2026 Annual Parochial Church Meeting We would like to thank the following members for all they have contributed whilst members of the PCC: Mr John Plant; Mrs Alison Rooke; Mrs Philippa Peacock; Mrs Cathryn Read.

At our APCM there will be 3 vacancies for 3 years.

Aim and purposes

Eyam Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. During 2025, however, the parish was in vacancy. The PCC is also specifically responsible for the maintenance of St. Lawrence's Church and The Church Centre, Eyam and St Hugh’s Church, Foolow.

Objectives and activities

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

When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work it is important that we maintain the fabric of the two Church buildings and the Church Centre.

1

PAROCHIAL CHURCH COUNCIL OF EYAM

THE PARISH OF EYAM - REPORT 2025

Achievements and performance

Worship and prayer

The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling and has continued to do this during the vacancy. For example, the evening service on Sundays at Eyam provides a quiet, intimate and reflective environment for worship while opportunities are provided for people to engage in more outgoing worship such as that provided by the Sunday morning services. Much thought has been given to adapting our services to make them more relevant and meaningful to our congregations and to encourage others to attend and, as a consequence, new styles of service have been introduced and developed. In particular, we have continued to hold ‘Early Church’ services in the Church Centre twice per month. We have continued to worship God throughout the year in St Lawrence's Church, though have worshipped in the Church Centre during January and February, to provide a warm atmosphere. We have also continued to live-stream the 11a.m. Sunday service, which has a steady attendance from those who live at a distance or are unable to attend in person. Many of our live-streamed services have been made available as recordings via our website. At St Hugh's Church, Foolow, we instituted a pattern of services, in consultation with the congregation, where services are held once a month, to celebrate major festivals and times of particular importance to Foolow. This continues to be successful with increased attendance. Both church buildings continue to be open most days for all those who wish to enter it, and refreshments are available for those visiting, including walkers etc. at Foolow.

During 2025, we held outdoor services on Good Friday, Easter Sunday and Plague Sunday at Eyam, as well as well blessings at both Eyam and Foolow. There was a Just Carols service at St Hugh's Foolow, as well as a Christingle Service. We have invited Eyam School, the Eyam Pop Up Choir and the village to a small number of services, including a carol service. The Family Carols and Christingle Event, the Traditional Carol Service, Midnight Communion Service, Christmas Day Family Service and Christmas Communion services were held at St Lawrence's Church.

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

At the end of 2025 there were 83 on the electoral roll at St Lawrence's, with 49 of these from out of the Parish, and 10 on the electoral roll at St Hugh's.

Deanery Synod

In addition to the Rector, the parish is entitled to elect 3 lay members to sit on the deanery synod. This provides the PCC with an important link between the parish and the wider structures of the Church.

The Churches and Church Centre

Our churches are opened to our community and to visitors for private prayer and to provide visitors with information about our Christian beliefs and our historical associations. Whenever possible, St Lawrence's Church is stewarded by volunteers who are happy to provide information to visitors. Talks are also provided by prior arrangement (including to school parties). Free coffee making facilities have been provided for visitors to St Hugh's Foolow.

A 'Quinquennial Review' for St Lawrence's Church was received in spring 2023 and we have continued to keep the building in good condition, as well as the Church Centre. Maintenance in the Church Centre has included fitting new external doors, as the original ones had started to stick. We have also inspected the roof and external walls, which were showing signs of cracking, and determined that this is due to insufficient tying of the walls. On architectural advice, remedial work to insert new ties is being done in the worst affected corner. We have continued to do periodic maintenance such as clearing the gutters. We are working on 'green' projects, the first of which has been to upgrade the insulation in the roof of the Church Centre and test the optimum level of pressure in the radiators. A conservation report on the wall paintings in the Church is planned for early 2026. The similar quinquennial review for St Hugh's was completed in 2021. It showed no urgent major problems at that point, but work has been completed on repairing the undercroft and its door, whilst work is in progress to repair the windows. Both of these are being funded by Friends of St Hugh's.

2

PAROCHIAL CHURCH COUNCIL OF EYAM

THE PARISH OF EYAM - REPORT 2025

The Church Centre at Eyam is used by many church groups including ‘Early Church’, Impact, GIG, Kickstart, the Parent & Baby group, Crawlers & Tots and Toddler Support Groups and by several external organisations (many of which have a Christian background). In October 2022, the PCC decided, given the heating costs spike, to start an Open Doors initiative, which would provide coffee, lunch and tea each Friday, relieving social isolation as well as being a warm space. This has been continued in 2025. The events are staffed by a band of volunteers. Further grants have been sought and received from local bodies, as well as local authorities under their Warm Places remit.

Pastoral care

When members of our parish are unable to attend Church due to sickness or age, our previous rector, Rev'd Mike Gilbert, visited those who have requested it to celebrate communion with them either at their homes or in hospital. This practice has been continued where possible. Safeguarding is taken very seriously by the PCC, which has a dedicated safeguarding representative on it, and relevant training is undertaken by all PCC members and leaders.

Mission and Evangelism

Helping those in need is a demonstration of our faith. In addition, the PCC supports missionaries overseas, via the Church Missionary Society, Fulani Ministries and YWAM, and several other Christian organisations including The Sheffield Cathedral Archer Project, as well as Ashiana Sheffield and local village and area charitable organisations.

Christian youth work is very active at St Lawrence's, led by Adam Innes, the leadership team of Early Church and many volunteers. Adam Innes has also continued his major pastoral role for families and others in the village.

The Peak Pilgrimage from Ilam to Eyam was launched during 2015 and, in 2021 complemented by a pilgrimage route from Edale to Eyam. Both have continued to provide many people with an opportunity to enjoy a superb contemplative walk through some of the Peak District’s finest scenery, as well as the opportunity for them to visit the numerous churches along the way and spend time in Eyam Church at the conclusion of the journey. Both pilgrimages and their associated books continue to be popular.

Our parish magazine is usually issued 10 times per year and is widely read both by regular members of the congregation and by the wider village communities in both Eyam and Foolow. The magazine keeps our parishioners informed of the important matters affecting our Church, and includes articles that help develop knowledge of and trust in Jesus and provide information about village activities and events.

Church members continue to be involved in many of the activities and organisations within the village and local communities that make Eyam such a wonderful place in which to live, including the well dressing, the museum, the pantomime and various clubs and societies.

Financial review

The Treasurer is supported by a Finance Team, including Alan Buckingham, Geoff Greerand Gillian Armitt. The total income during the year was £273,116 (2024: £236,900), whilst expenditure was £220,769 (2024: £223,801), resulting in an overall surplus of £52,347 (compared to the 2024 surplus of £13,099). At the year end the PCC had an aggregate accumulated surplus of £331,569 (2024: £279,222). Income has in fact been rising since 2023, whilst expenditure has decreased. Given the uncertain times in the period (such as wars affecting energy prices at short notice and rises in the cost of living), which continue into 2026, it was decided as from 2023 to charge all relevant buildings expenditure to the buildings and churchyard funds, which are restricted or designated. This produces a relative increase in the amount in the unrestricted fund, which can be used in any emergency, compared to the buildings funds. Moneys in the unrestricted fund therefore are therefore higher than in previous years. The increased income and tight controls has had the effect of rendering the overall finances more stable, with the previous decline having flattened out, though we have still not reached the level of reserves we would wish to see (see below). Due to action taken on insulation and changing providers, energy costs have not increased substantially, though the outlook for 2026 is not good. There is a continuing need to be prudent and to raise funds for staff costs and new initiatives. Further information concerning the financial results is provided below.

3

PAROCHIAL CHURCH COUNCIL OF EYAM

THE PARISH OF EYAM - REPORT 2025

Unrestricted Fund

Fund
Total income
Total expenditure
Net (expenditure)/income
Transfer (to)/from other funds
Funds brought forward
Funds carried forward		 2025
£
197,538
183,953
13,585
(2,430)
66,874
78,029		 2024
£
189,374
181,931
7,443
1,236
58,195
66,874

Planned giving under the Gift Aid scheme remained roughly similar in 2025, compared to 2024, though donations and legacies increased, primarily as a result of the PCC decision to appeal for funds to employ a new youth worker. Most donations for this were in the form of pledges, which will be redeemed in 2026 when it is envisaged the appointment will be made. Other forms of giving and other trading activities remained at a similar level. Income from investments remained similar.

In 2022 the PCC decided, given the then anticipated deficit budget, that it could not afford to contribute the whole amount to the Common Fund of the Diocese, set at £61,727, but would pay £10,000 less. The Common Fund is used to help meet the costs of stipends and housing for clergy across the Diocese, and is calculated according to a formula based on head count of congregations and the deprivation index for the area. Eyam Parish has had a larger share than most other parishes. Given the uncertainty around energy costs in the period since late 2022, the PCC in 2025 again decided to pay £10,000 less than its allotted share to the Common Fund. This meant that it paid £54,799 - which was 85% of what was requested, compared to the Deanery average of approximately 50% of what was requested.

In 2025, The Friends of St Hugh's Foolow decided that it would like to contribute to the maintenance and repair costs for St Hugh's, rather than also including running costs. The PCC would like to express its thanks to The Friends (which is a separate charity) for its contributions, which are very valuable.

Designated Funds

Funds
Total income
Total expenditure
Net (expenditure)/income
Transfer (to)/from other funds
Funds brought forward
Funds carried forward		 2025
£
44,090
19,375
24,715
7,200
33,979
65,894		 2024
£
8,143
21,609
(13,466)
3,675
43,770
33,979

These funds relate to amounts set aside by the PCC to meet the costs of the Youth Work Project, future maintenance of and improvements to the church buildings and the Peak Pilgrimage. Because the PCC was not employing a youth worker, costs relating to the Youth Work project have not changed this year, but income has been raised with a view to employing such a person in 2026. As stated above, maintenance and buildings expenditure has been primarily taken from relevant designated and restricted funds, rather than unrestricted funds.

Restricted Funds

Total income
Total expenditure
Net income / (expenditure)
Transfer (to)/from other funds
Funds brought forward
Funds carried forward		 2025
£
31,488
17,441
14,047
(4,770)
178,369
187,646		 2024
£
39,383
20,261
19,122
(4,911)
164,158
178,369

4

PAROCHIAL CHURCH COUNCIL OF EYAM

THE PARISH OF EYAM - REPORT 2025

Restricted funds include sums donated both in 2025 and in the past to be able to pay redundancy payments and staff salaries should such a situation arise; and sums donated towards the cost of youth work and towards maintaining and improving the fabric of the building. In 2025, the largest amounts of income included income from visitors towards maintaining the building (some of which also involved Gift Aid), as well as special collections for other charitable organisations.

The largest elements of expenditure were: the contribution towards the DIocese Common Fund (£54,799), staff costs), and running, repairing and maintaining the church and church centre (partly because of continuingly high energy costs, though these have decreased since 2023, partly the expanded use of the church centre, for example, through the Open Doors initiative).

Reserves Policy

It is PCC policy to try to maintain a balance on free reserves which is sufficient to provide an adequate hedge against fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year-end increased to £75,891 compared to £66,874 in 2024, which is adequate for this purpose.

Most of the balance of £187,646 on the restricted funds is retained towards meeting the cost of staff salaries should there be inadequate money available in the unrestricted fund, and the cost of the upkeep of the church buildings (including the Church Centre) and the churchyard.

It is the policy of the PCC to invest available funds with the CCLA Church of England Deposit Fund and other safe deposits.

Volunteers

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. In particular, we want to mention our current churchwardens, Lynn Jackson and Paul Wiles, who have had a considerable workload, given that 2025 was spent entirely in vacancy.

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and is a Registered Charity.

The method of appointment of PCC members is set out in the Church Representation Rules. At Eyam the membership of the PCC consists of the incumbent (our rector - though 2025 was entirely in vacancy), churchwardens, deputy churchwardens, the licensed reader (currently also the Treasurer), Deanery Synod representatives, members elected by those members of the congregation who are on the electoral roll of the church, and other members who have been co-opted by the PCC or appointed by the PCC to fill a casual vacancy. All members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.

The full PCC met twelve times during 2025, in addition to the ACPM on 27 April 2025.

Approved by the PCC on 18th June 2026 and signed on its behalf by The Churchwardens, Lynn Jackson and Paul Wiles, and Treasurer, Joanna Shapland.

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5

PAROCHIAL CHURCH COUNCIL OF EYAM

ANNUAL REPORT AND FINANCIAL STATEMENTS

INDEPENDENT EXAMINER'S REPORT

TO THE PCC OF EYAM

I report to the trustees on my examination of the financial statements of the PCC for the year ended 31st December 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes, set out on pages 7 to 15.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect :

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

……………………………………..

Appleby Randall Limited Chartered Accountants A.l.M.S. Accountants for Business Studio 21, SUM Studios 1 Hartley Street Sheffield S2 3AQ

18th June 2026

6

PAROCHIAL CHURCH COUNCIL OF EYAM

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2025

Note Unrestricted
Funds
£
INCOME
Donations and legacies
2(a)
166,820
Other trading activities
2(b)
14,258
Income from investments
2(c)
2,772
Church activities
2(d)
12,846
Other income
2(e)
842
TOTAL INCOME
197,538
EXPENDITURE
Church activities
3
176,195
Raising funds
4
7,758
TOTAL EXPENDITURE
183,953
NET INCOME / (EXPENDITURE) FOR THE YEAR
13,585
Transfers between funds
9
(2,430)
TOTAL FUNDS BROUGHT FORWARD
AT 1ST JANUARY 2025
66,874
78,029
TOTAL FUNDS CARRIED FORWARD
AT 31ST DECEMBER 2025
78,029		 Designated
Funds
£
38,839
3,621
1,382
248
-
44,090
16,300
3,075
19,375
24,715
7,200
33,979
65,894
65,894		 Restricted
Funds
£
16,195
-
6,040
6,287
2,966
31,488
17,441
-
17,441
14,047
(4,770)
178,369
187,646
187,646		 Total
2025
£
221,854
17,879
10,194
19,381
3,808
273,116
209,936
10,833
220,769
52,347
-
279,222
331,569
331,569		 Total
2024
£
note 12
184,110
18,729
10,455
19,192
4,414
236,900
214,657
9,144
223,801
13,099
-
266,123
279,222
279,222

The notes on pages 9 to 15 form part of these financial statements.

7

PAROCHIAL CHURCH COUNCIL OF EYAM

BALANCE SHEET AS AT 31ST DECEMBER 2025

Note 2025 2024
£ £ £
FIXED ASSETS
Fixtures & fittings 8 2,138 -
CURRENT ASSETS
Stock of books etc. 2,869 4,784
Debtors and prepayments 5 17,463 14,783
Short term deposits 263,217 243,217
Cash at bank and in hand 53,437 25,766
336,986 288,550
Creditors : amounts falling due within one year 6 7,555 9,328
NET CURRENT ASSETS 329,431 279,222
TOTAL NET ASSETS 7 331,569 279,222
FUNDS
Unrestricted fund 78,029 66,874
Unrestricted funds(Designated funds) 65,894 33,979
Restricted funds 187,646 178,369
9 331,569 279,222

Approved by the Parochial Church Council of Eyam on 18th June 2026 and signed on its behalf by:

…............................... …............................ …...............................

The Churchwardens, Lynn Jackson and Paul Wiles, and Treasurer, Joanna Shapland

The notes on pages 9 to 15 form part of these financial statements.

8

PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). The accounts have been prepared on the going concern basis.

ASSETS

Consecrated and benefice property

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.

Moveable church furnishings

These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt.

Depreciation is calculated to write off the capitalised cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives, usually 4 years.

An impairment review is carried out at each year-end and any residual loss identified included in expenditure for the year.

Short term deposits

These are the cash held on deposit with either the CCLA or Mansfield Building Society.

FUNDS

Unrestricted Funds

These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.

Restricted Funds

These are income funds that must be spent on restricted purposes and details of the funds held are shown in the notes to the accounts.

9

PAROCHIAL CHURCH COUNCIL OF EYAM

FOR THE YEAR ENDED 31ST DECEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

2. INCOME

Funds
£
a) Donations and legacies
Planned Giving:
Giving under Gift Aid scheme
102,735
Income tax recoverable on Gift Aid donations
28,187
Other planned giving & collections
13,427
Other donations and legacies
22,216
Donations for flowers
255
Grants received
-
166,820
b) Other trading activities
Magazine sales
2,214
Magazine advertising
2,831
Pilgrimage book and candle sales
817
Bookstall (inc wallbox)
4,700
Other income from visitors
3,696
14,258
c) Income from investments
Dividends & interest
2,772
2,772
d) Church activities
Fees for weddings & funerals
6,784
Church centre lettings
5,213
Parish expenses contributions
792
Rectors fees due
-
Contributions by Church groups
57
12,846
e) Other income
Sundry ordinary income
842
Grants received
-
842
Unrestricted		 Designated
Funds
£
35
7,804
1,000
30,000
-
-
38,839
-
-
3,396
225
-
3,621
1,382
1,382
-
-
248
-
-
248
-
-
-		 Restricted
Funds
£
970
1,878
555
7,892
-
4,900
16,195
-
-
-
-
-
-
6,040
6,040
-
-
-
-
6,287
6,287
-
2,966
2,966		 Total
2025
£
103,740
37,869
14,982
60,108
255
4,900
221,854
2,214
2,831
4,213
4,925
3,696
17,879
10,194
10,194
6,784
5,213
1,040
-
6,344
19,381
842
2,966
3,808		 Total
2024
£
102,061
31,588
18,331
32,130
-
-
184,110
2,309
3,141
3,981
6,406
2,892
18,729
10,455
10,455
7,443
3,167
3,228
60
5,294
19,192
1,411
3,003
4,414

10

PAROCHIAL CHURCH COUNCIL OF EYAM

FOR THE YEAR ENDED 31ST DECEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

3. CHURCH ACTIVITIES

CHURCH ACTIVITIES
Missionary & charitable giving:
Church overseas
Missionary societies
Grants overseas other
Home missions & other Church societies
Other home organisations
Grants arising from special events
Ministry:
Common Fund
Clergy expenses
Associate Pastor accommodation
Wages Associate Pastor
Wages - Youth Worker
Youth Worker expenses
Rector's discretionary
Other clergy costs
Other ministry costs
Wine, wafers & candles
Missions
Organ & music
Church running expenses
Church maintenance
Church re-ordering
Equipment purchased written off
Depreciation of equipment
Church groups
Rectory costs
Upkeep of churchyard
Flowers & gifts
Church centre running costs
Administration
Administrators' and vergers' salaries
National Insurance & Tax
Pension
Sundry expenses
Printing, stationery & computer
Telephone and broadband
Independent Examiners Fees
Bank charges
Pilgrimage		 Unrestricted Designated
Funds
Funds
£
£
10,814
-
-
-
3,580
-
1,550
-
-
-
15,944
-
48,700
6,099
493
-
-
-
28,392
-
-
-
-
-
-
-
24
-
317
-
329
-
-
-
1,929
-
4,677
7,664
-
-
-
-
2,362
1,299
712
-
1,331
-
-
-
-
1,238
573
-
17,193
-
28,650
-
12,397
-
6,180
-
445
-
2,909
-
718
-
1,800
-
120
-
-
-
176,195
16,300		 Restricted
Funds
£
-
-
-
-
1,225
1,225
-
-
-
-
-
-
-
-
-
-
-
-
1,598
-
-
-
-
3,163
-
-
-
10,455
1,000
-
-
-
-
-
-
-
-
17,441		 Total
2025
£
10,814
-
3,580
1,550
1,225		 Total
2024
£
13,847
-
2,446
1,682
1,444
17,169
54,799
493
-
28,392
-
-
-
24
317
329
-
1,929
13,939
-
-
3,661
712
4,494
-
1,238
573
27,648
29,650
12,397
6,180
445
2,909
718
1,800
120
-		 19,419
52,911
272
-
27,500
-
-
-
58
550
103
-
1,925
15,397
2,839
-
17,081
-
2,882
135
2,850
2,019
15,315
29,664
11,117
6,047
1,328
2,719
591
1,800
135
-
209,936 214,657

Staffing costs comprised of gross wages of £77,248 (2024 £75,578), Employers National Insurance contributions of £1,107 (after the employers allowance of £6,944) (2024:£495) and employers pension contributions of £3,090 (2024:£3,023).

An average of 4 staff were employed during the year. There were no employees who earned £60,000 or more during the year.

11

PAROCHIAL CHURCH COUNCIL OF EYAM

FOR THE YEAR ENDED 31ST DECEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

4. RAISING FUNDS

Unrestricted
Funds
£
Cost of generating voluntary income
-
Expenditure on parish magazine
3,530
Pilgrimage book costs and candles
236
Expenditure on bookstall
3,992
7,758
DEBTORS AND PREPAYMENTS
Unrestricted
Funds
£
Income tax recoverable
6,868
Prepayments and accrued income
8,563
15,431
CURRENT LIABILITIES
Unrestricted
Funds
£
Provision: gas & electricity accrued
1,241
Accountancy
1,800
Advertising receipts in advance
1,395
Other receipts in advance
-
Deposits
-
Provisions for other services & sundries
55
4,491
ANALYSIS OF NET ASSETS BY FUND
Unrestricted
Funds
£
Fixed assets
2,138
Current assets
80,382
Current liabilities
(4,491)
78,029		 Designated
Funds
£
-
-
3,075
-
3,075
Designated
Funds
£
30
937
967
Designated
Funds
£
1,661
-
-
-
-
430
2,091
Designated
Funds
£
-
67,985
(2,091)
65,894		 Restricted
Funds
£
-
-
-
-
-
Restricted
Funds
£
1,065
-
1,065
Restricted
Funds
£
-
-
-
275
-
698
973
Restricted
Funds
£
-
188,619
(973)
187,646		 Total
2025
£
-
3,530
3,311
3,992
10,833
Total
2025
£
7,963
9,500
17,463
Total
2025
£
2,902
1,800
1,395
275
-
1,183
7,555
Total
2025
£
2,138
336,986
(7,555)
331,569		 Total
2024
£
-
3,520
2,898
2,726
9,144
Total
2024
£
7,055
7,728
14,783
Total
2024
£
2,317
1,800
1,430
491
315
2,975
9,328
Total
2024
£
-
288,550
(9,328)
279,222

5. DEBTORS AND PREPAYMENTS

6. CURRENT LIABILITIES

7. ANALYSIS OF NET ASSETS BY FUND

12

PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

8. FIXED ASSETS FOR USE BY THE PCC

Tangible fixed assets
Actual/Deemed cost
at 1st January 2025
Additions
Disposals
At 31st December 2025
Depreciation
at 1st January 2025
Depreciation for the year
Depreciation on Disposals
At 31st December 2025
Net book value
at 1st January 2025
At 31st December 2025		 Freehold
Land and
Buildings
£
-
-
-
-
-
-
-
-
-		 Church
Equipment
£
59,038
2,850
-
61,888
59,038
712
-
59,750
-
2,138		 Total
£
59,038
2,850
-
61,888
59,038
712
-
59,750
-
2,138

The Church Centre is consecrated and, therefore, need not be brought into these accounts.

Church equipment bought prior to 1998 and written off in the accounts of those years has not been valued and brought into these accounts.

9. FUND DETAILS

funds
£
General fund
78,029
General fund (Foolow) (designated)
218
Bequest funds (designated)
8,640
Youth Worker fund (designated)
-
Pilgrimage (designated)
3,868
Buildings & Churchyard Fund (designated)
13,178
Donations for others (designated)
1,760
Rectors Discretionary (designated)
80
Youth Worker fund (designated)
38,150
Youth Worker fund
-
Fabric fund
-
Buildings & Churchyard fund
-
MOPS
-
Staff salaries
-
Local Costs
-
Donations for others
-
Mission to Spain
-
Open Doors
-
Pilgrimage
-
Re-Ordering
-
Messy Church
-
Accessibility
-
Ashiana
-
Centre Grants
-
143,923
Unrestricted		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
30,456
23,929
1,759
786
111,527
3,539
-
672
5,933
-
-
44
8,674
188
139
187,646		 Total
2025
£
78,029
218
8,640
-
3,868
13,178
1,760
80
38,150
30,456
23,929
1,759
786
111,527
3,539
-
672
5,933
-
-
44
8,674
188
139
331,569		 Total
2024
£
66,874
-
8,351
-
3,547
20,241
1,760
80
-
22,433
23,128
2,367
987
107,793
3,792
-
672
1,228
-
-
44
15,925
-
-
279,222

13

PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

9.[FUND DETAILS][ (continued)]

FUND DETAILS (continued)
General fund
General fund (Foolow) (designated)
Bequest funds (designated)
Pilgrimage (designated)
Buildings & Churchyard Fund (designated)
Donations for others (designated)
Rectors Discretionary (designated)
Youth Worker fund (designated)
Youth Worker fund
Fabric fund
Buildings & Churchyard fund
MOPS
Staff salaries
Local Costs
Mission to Spain
Open Doors
Messy Church
Accessibility
Ashiana
Centre Grants		 Balance
1st January
2025
£
66,874
-
8,351
3,547
20,241
1,760
80
-
22,433
23,128
2,367
987
107,793
3,792
672
1,228
44
15,925
-
-
279,222		 Movement in
Balance
Resources
Funds
Incoming
Outgoing
2025
£
£
£
£
197,538
183,953
(2,430)
78,029
1,690
8,672
7,200
218
289
-
-
8,640
3,396
3,075
-
3,868
565
7,628
-
13,178
1,225
1,225
-
1,760
-
-
-
80
38,150
-
-
38,150
8,023
-
-
30,456
801
-
-
23,929
570
1,178
-
1,759
-
201
-
786
4,734
1,000
-
111,527
125
378
-
3,539
-
-
-
672
12,437
2,962
(4,770)
5,933
-
-
-
44
419
7,670
-
8,674
188
-
-
188
2,966
2,827
-
139
273,116
220,769
-
331,569
Transfer of
31st December
331,569

10. CBF CHURCH OF ENGLAND DEPOSIT FUND AND BUILDING SOCIETY DEPOSIT

The interest received on the deposits is allocated to the various funds (excepting transitory funds) on a pro rata basis to the mean balance for the year on those funds.

11. TRANSACTIONS WITH MEMBERS OF THE PCC AND OTHER RELATED PARTIES

Rector's expenses: £493; (2024: £407)

Members of the PCC and related parties donated a total of £77,955 (£97,444 including gift aid) to the PCC during the year.

14

PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

12. COMPARATIVE FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME
Donations and legacies
Other trading activities
Income from investments
Church activities
Other income
TOTAL INCOME
EXPENDITURE
Church activities
Raising funds
TOTAL EXPENDITURE
NET INCOME / (EXPENDITURE) FOR THE YEAR
Transfers between funds
TOTAL FUNDS BROUGHT FORWARD
AT 1ST JANUARY 2024
TOTAL FUNDS CARRIED FORWARD
AT 31ST DECEMBER 2024		 Unrestricted Designated
Funds
Funds
£
£
158,392
1,511
14,896
3,833
2,600
676
12,075
1,823
1,411
300
189,374
8,143
175,480
18,916
6,451
2,693
181,931
21,609
7,443
(13,466)
1,236
3,675
58,195
43,770
66,874
33,979		 Restricted
Funds
£
24,207
-
7,179
5,294
2,703
39,383
20,261
-
20,261
19,122
(4,911)
164,158
178,369		 Total
2024
£
184,110
18,729
10,455
19,192
4,414
236,900
214,657
9,144
223,801
13,099
-
266,123
279,222

15

Mark Randall FCA

Studio 21, SUM Studios, 1 Hartley Street, Sheffield S2 3AQ. T: 0114 275 0461 | M: 07908 592007 | E: mark.randall@aims.co.uk | W: www.aims.co.uk

AIMS is a national association of independent accountancy practices operating under licence granted by AIMS Partnership Ltd. Appleby Randall Limited t/a AIMS Accountants for Business, registered in England and Wales, No: 05552891. Registered office as above.