2025-12-31-accounts - The Eldwick Church

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

ACM 22[nd] FEBRUARY

TRUSTEES’ REPORT ON YEAR 2025

Administrative Information

The Eldwick Church (TEC) is a single congregation, local ecumenical partnership (LEP), created by the merger of Eldwick Methodist Church (EMC) and St Lawrence's (district) Church of England (the "Participating Churches"). The LEP was established formally on 10[th] October 2010, when the Constitution, as approved by the original Sponsoring Body, West Yorkshire Ecumenical Council (WYEC), was adopted.

The initial Trustees of the charity were elected and appointed on the same date.

The inaugural service of the new LEP (in the format of a Methodist Covenant Service), duly took place on 2[nd] January 2011. The Eldwick Church is based at an Anglican church building, formerly known as St Lawrence's Church. The church and the newly built (2018/19), integrated church hall and link area are situated in the centre of the village of Eldwick.

The Eldwick Church is part of the Diocese of Leeds (in the Deanery of Aire & Worth Valley) within the Church of England, and of the Airedale Circuit of the Yorkshire West District of the Methodist Church of Great Britain. The Eldwick Church LEP is registered with the Charity Commission (as charity registration number 1139493). The previous Annual Congregational Meeting (ACM) was held on 13[th] April 2025.

Objects of the Charity – Public Benefit

The purpose of the Charity is to advance the Christian faith in the Area of Benefit, in accordance with the principles and practices of the Participating Churches.

The Eldwick Church provides a mix of styles of worship, all of which aim to be stimulating and challenging; and it seeks to encourage members to grow in the Christian faith and to demonstrate God's love in the local community and beyond.

To further and achieve its purpose, the Charity engages in a range of activities, either on its own or (where appropriate) with others. These include, but are not restricted, to the following:

the celebration of public worship;
the teaching of the Christian faith;
mission, evangelism and appropriate outreach activities;
pastoral work, including visiting the sick and the bereaved;
the provision of facilities, with a Christian ethos, for the local community, including (but not restricted to), the elderly, the young and other groups with special needs; and
the support of other, relevant charities in the UK and overseas .

Page | 1

Annual Report of the Trustees for the year ended 31[st] December 2025

The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Trustees

The primary governing body of the charity is The Eldwick Church Trustees' Council. The following served as trustees during the year:

ed as trustees during the year:	ed as trustees during the year:
**Ex officio & Elected Trustees **
Anglican Minister		Revd Brian Greenfield – served throughout 2025 (ex officio)
Methodist Presbyter		Revd Clare Stainsby– served throughout 2025(ex officio)
Churchwarden		Margaret Hartley– served throughout 2025
Other elected trustees	}	James Huntington – served throughout 2025 (elected Chair)
	}	Gill Jowett – served throughout 2025
	}	Monique Lees – served throughout 2025
*Co-opted Trustees*
Appointed by ex officio and elected Trustees at a Trustees’ meeting	}	Richard Arnold – served until ACM 2025 (elected Treasurer)
	]	Rowena Gillow
	]	Chris Wilkinson
	]	Carole O’Neill
	]	Anne Brown Treasurer from 22ndJuly 2025 and SafeguardingTrustee from 29thApril 2025
Secretary		Alan Brown served throughout 2025 (re-elected 27thMay2025)

Under the terms of the Constitution (clause 22a), the current Anglican Minister of the LEP (Revd Brian Greenfield) and Superintendent of the Airedale Circuit of the Methodist Church (Revd Clare Stainsby), are both Ex Officio members of TEC Trustees' Council.

Similarly, under clause 22b, four trustees can be elected at an Annual Congregational Meeting (ACM). The four Elected Trustees serve for a term of 3 years, or to the end of the 3[rd] ACM following their election, whichever occurs first.

Up to four Co-Opted Trustees may be appointed by decision and invitation of the Ex Officio and Elected Trustees, as provided for in clause 22c. This was duly done at the first trustee meeting held after the 2025 ACM (on 13[th] April 2025). Following their appointment, Co-Opted Trustees serve until the next ACM.

The Trustees held 8 meetings during the calendar year 2025. There was an average attendance rate of 85%. The next ACM will be held on Sunday, 22[nd] February 2026.

Page | 2

Annual Report of the Trustees for the year ended 31[st] December 2025

The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Governance Structure and Processes

To drive the detailed activities and work of the church, the “pillar” structure was created in 2018/19. All church activities are managed through one, or a combination of, the pillar groups listed below. Most church activities require cross-pillar collaboration to plan and deliver church activities. The pillar groups are:

Worship and Teaching
Prayer and Pastoral
Growing the Church (younger)
Hospitality
Communications
Assets and Finance

A “link trustee” is responsible for communication between the trustees and pillar group coordinators. The trustees are responsible for developing ideas and setting objectives, the link trustees for informing and explaining these to pillar groups and the groups are responsible for creating and implementing the detailed actions and plans to deliver the objectives. The pillar groups communicate through the link trustee to provide feedback, ask for clarification and to offer alternative suggestions as to practical approaches and plans. The link trustees are not de facto the leaders/chairs of their assigned pillars – each pillar determines how it will manage and govern its’ own activities.

Full congregational meetings are held, in accordance with the LEP Constitution, as follows:

Annual congregational meeting (ACM) – at least 1 must be held each year, mainly to meet statutory and administrative requirements (elections for roles/offices, receive annual accounts, etc.)
Special congregational meetings (SCM) – may be called at any time by the trustees or by written request from (at least) 10% of the current members at the time
SCMs are typically held to discuss and decide on specific matters of significance and/or of particular concern to trustees/members. For example, to decide whether to embark on a major capital project or to amend key policies or elements of the governing documents

TEC Activities and Achievements in 2025

A summary of the work done in 2025 is set out below; grouping the activities and achievements under the following headings, which are the main strategic objectives of the church:

Developing Confident Christians
Growing the Church (younger)
Serving the Community

Page | 3

Annual Report of the Trustees for the year ended 31[st] December 2025

The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Developing Confident Christians

In 2025 we continued to evolve the style and content of our worship in church, seeking to incorporate a mix of Anglican and Methodist heritage; whilst, at the same time, developing and embracing new and appropriate forms of worship. Each quarter, we liaise with the Circuit to create a three-month plan which ensures a balance of Methodist and Anglican input from our speakers and in communion services.
In 2025, attendance in person at Sunday services increased to an average weekly figure of 56 (2024 comparative = 51).
The attendances at (9) Breathe services ranged from 5 up to 14, (average = 8). This is often attended and valued by people who do not come on a Sunday morning.
Messy Church style services have failed to increase numbers of young families as we had hoped, although since re-starting at Easter attendances by both adults and under 16s have very gradually increased, the average attendance being 16. This excludes Messy Christingle, which was well attended on Christmas Eve (50 adults and 20 children). The future and leadership of Messy Church will be a matter for trustees to consider in the coming year.
• We held 8 Sunday evening Praise services. These have been well received, with an average attendance of 36, many of whom have already been to a morning service that day.
Other non-Sunday and community services and events were generally well-attended, including 132 people at the annual “Carols by Candlelight” (in 2024, the attendance was 77 people). We held a service at the beginning of November to remember those who had died, whether recently or many years ago. The attendance for this was 31, a number of whom were non-church members
We continue to use live streaming technology to deliver church services to those unable to attend in person and this is an integral part of our pattern of worship delivery, reaching larger audiences than any form of purely “in church/person” services.
Four House groups representing around 35% of church members, continued to run during 2025. The meetings provide good fellowship and lively discussions on Bible study matters.
• During November and the Christmas period we delivered a number of different events. These included the Remembrance Service, Carols by Candlelight, a Christmas Day morning service and Christmas Eve Christingle.

Growing the Church (younger)

Throughout 2025 Messy Church has continued and the team has been supported by (Church Worker) Pippa Lupton from the Airedale Methodist Circuit. We have recognised our continuing need to look at opportunities for church outside of Sunday mornings, particularly as we respond to the community around us and changing patterns of family life.
The continued success of our community (Link) Café has meant that people are being introduced to Church through the fellowship that they enjoy in Café. This has had the happy result of new faces attending Sunday worship.
In September2024 a new initiative, Repair Café was started, this has gathered a very enthusiastic team, half of whom are not church members. There is a large Fairtrade stall ay each event and together the event provides a service as well as many opportunities for conversations and many different faces from the village coming into church.
We held a Christingle service on Christmas Eve. This proved a very popular event with a lot of people attending who we have not seen in church before. Some 70 people attended, with 50 adults and 20 children. In 2024 the numbers were 23 and 33, a total of 56 people.
• The initial talks and ideas we shared with Eldwick Juniors Football Club have not yet yielded any fruit; because the club has had to move grounds and is not using Eldwick Rec at present, owing to the condition of the pitch.

Page | 4

Annual Report of the Trustees for the year ended 31[st] December 2025

The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Serving the Community

Hospitality

The Hospitality pillar is led by Julie Smith; the link Trustee is Carole O’Neill. The pillar group meets every 6 months but communicates daily via WhatsApp.
The primary function is to run the Link Café assisted by volunteers, including many from the community. The Café has operated every Tuesday and Thursday throughout the year except key holidays. The Café continues to be popular and there is a strong core group of regular customers. For many it is a source of social interaction as well as the refreshments.
The customers are mainly retired people, but an increasing number of young families have been welcomed this last year (mums and children). New recruits are always welcome, but the team work hard to support each other to ensure the service continues.
The hospitality pillar also caters for events within the church and community such as gala, praise services, messy church and more recently Repair café which is held monthly.

Prayer and Pastoral

Margaret Hartley is Chair and the Link Trustee of the Prayer & Pastoral pillar.
There are around 20 pastoral visitors, who serve the church family diligently. With an ageing membership, this can be challenging. The visitors meet annually to discuss their role, and to identify and resolve problems.
The Prayer Tree continues to be well used by many people and is updated regularly. Individual prayer requests are dealt with confidentially by a member of the Prayer Team.

Communications

The Communications team have had a busy 12 months, meeting at least quarterly. During this time Chris O'Neill has chaired the pillar, working with the Link Trustee (Chris Wilkinson) and Rachael White (Church Administrator).
Key activities and services delivered throughout the year include:
Weekly distribution of the notice sheet to the church family mailing list and to TEC Facebook page
Regular activity on multiple local social media sites (for example the Swan Avenue residents Facebook page)
This has ensured that our various services and activities were well publicised and advertised to the community that we serve:
Sunday morning (weekly)
Praise and Breathe (monthly)
Church in the Garden working parties
Our Christmas schedule was well advertised via flyers; which were distributed throughout the Eldwick area. This covered the Carols and Candlelight service, Christingle on Christmas eve and morning worship / holy communion on Christmas day.
Other efforts have included; encouraging inter-pillar group communications, so that we work collaboratively & cohesively, and maintaining items such as the external notice board.

Page | 5

Annual Report of the Trustees for the year ended 31[st] December 2025

The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Church Membership

The membership roll has been maintained regularly throughout the period, and will be presented formally, and confirmed at the next ACM on 22[nd] February 2026. The current membership roll and supplementary schedules (as of 14[th] February 2026) show:

99 full adult members (April 2025 = 96) with one member passing away since the 2025 ACM, and four new joiners in the period
3 “Friends of TEC” (April 2025 = 3)
4 junior church members (April 2025 = 5)

All persons in each of the above categories are included on the pastoral care lists.

Church Attendance

Attendance in person at Sunday services in 2025 increased to an average weekly figure of 56 (in 2024 it was 51). The attendances at (9) Breathe services fluctuated between a minimum of 5 and a maximum of 14 during the year. The average attendance was 8 people.

Messy Church style services have failed to increase numbers of young families as we had hoped. The future ad leadership and direction of Messy Church and youth work generally, will be a matter for trustees to consider and develop in the coming year.

Other non-Sunday and community services and events were generally well-attended, including 132 people at the annual “Carols by Candlelight” (in 2024, the attendance was 77 people). We held a (Memories) service at the beginning of November; to remember those who had died, whether recently or many years ago. A number of non-church members attended this.

Financial Report – and Movement on General (Unrestricted) Funds

Supporting the activities and achievements noted above, we continue to exercise strong controls and disciplines over our finances, both income and expenditure. This has resulted in a sound and stable financial position. It has also enabled us to maintain the good state of the fabric of the building and to make infrastructure investments to support, enhance and increase our worship, charitable giving, communications and administration.

Total recurring income for the year on unrestricted funds was £119,676 (£117,281 in 2024). The total expenditure in the period was £107,743 (£117,297 in 2024). This generated an operating surplus on the General (unrestricted) Fund of £11,933 (deficit of £16 in 2024).

Late in the year, we received a legacy of £20,000 (2024 – £1,598) and there was an unrealised loss of £1,206 from the decrease in the value of our investments over the year (increase of £650 in 2024). The legacy was placed in a restricted fund until such time as the trustees decide how best to use it. Combined with a transfer of £13,822 to Restricted Funds, the overall result was a and decrease in Unrestricted Reserves of £3,095 (increase of £2,071 in 2024). Therefore, the resultant balance on Unrestricted Reserves at 31[st] December 2025, was £61,855 (£64,950 in 2024).

The transfer to Restricted Funds was to provide funding for the car park resurfacing project. The total cost of this was £31,943. The balance was met by a combination of grants, donations and associated Gift Aid.

Page | 6

Annual Report of the Trustees for the year ended 31[st] December 2025

The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Other (Restricted) Funds

Restricted fund monies and balances may only be applied to the specific purposes for which the monies were given. At the end of 2025 these comprised of balances on:

Building fund, for expenditure incurred on the development of the church site and buildings, representing the balance sheet valuation of the assets, after accumulated, annual depreciation
Eco project fund – an excess of funding for the installation of PV cells, which was completed in Q1, 2025
The “Garden Project” fund, which supports expenditure on the development of the licensed rear garden of the Winston Grange property

Movements & Balances on Restricted Funds and Designated Funds

The movements during the year on all of these restricted funds are set out in note 10 (page 8) of the statutory accounts. As at 31[st] December the balances on the Restricted and Designated Funds were as follows:

Restricted Fund	FY 2025	FY 2024
• Building (fixed assets)	813,923	781,399
• Eco projects	1,189	21,415
• Garden Project	1,709	1,558
Total Restricted Reserves	£816,721	£804,372
Designated Legacy Fund	£20,000	£Nil

The legacy of £20,000 was received towards the end of the year and the Trustees agreed to set this aside in a separate fund until such time as there was a plan to use the money for a specific purpose rather than simply to support on-going expenditure. Plans will be made in 2026 to be good stewards of such generosity.

Charitable Donations

Discretionary charitable donations amounted to £6,636 (£4,977 in 2024). Donations to charitable causes from hypothecated fundraising initiatives amounted to £19,677 (£21,034 in 2024). This resulted in total charitable giving of £26,313 (£26,011 in 2024). This represented 20.5% of total income (16.4% in 2024).

Capital Commitments and Investments

There were no outstanding capital commitments at 31[st] December 2025 (£nil in 2024).

During the year there were two significant capital investments:

Installation of solar panels (February) – at a cost of £20,987)
Resurfacing of the car park and painting of parking bays (March) – at a cost of £31,943

These were funded by a mix of donations, Gift Aid, grants and transfer from Reserves.

Page | 7

Annual Report of the Trustees for the year ended 31[st] December 2025

The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Reserves Policy

It is the policy of the LEP (as/when possible), to maintain a balance on Unrestricted Funds (i.e. General Fund), which equates to a minimum of three (3) months and up to six (6) months of general, recurring expenditure.

The balance of £61,855 (£64,950 in 2024) on the Unrestricted Fund at the year-end, equates to 6.9 months of such expenditure (in 2024 = 6.6 months). This reserve is held to cover any future deficits on annual income and expenditure accounts, or emergency situations which may arise. The draft budget for 2026, as approved by the trustees, forecasts cover of approximately 6.5 months at the year-end (with around £63,000 in unrestricted/general reserves).

Going Concern

The balance sheet at 31[st] December 2025 showed adequate cash balances to meet current and projected liabilities (both revenue and capital). The balance on Unrestricted Funds was outside the parameters of the reserves policy (slightly exceeding the upper limit). As noted above, the budget for 2026 predicts a slight decline in this ratio by the end of financial year 2026.

Investments

It is our policy to invest the available balances of our funds with the Church Commissioners and Local Authority fund (CCLA Investment Management Ltd.) and to hold deposits with various financial institutions, selected to provide a reasonable level of return, balanced with flexible and timely access to funds.

Statement of trustees' responsibilities for the financial statements

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable laws and United Kingdom Generally Accepted Accounting Practice.

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

Select suitable accounting policies and then apply them consistently
Observe the methods and principles of the Charity SORP
Make accounting judgements and estimates that are reasonable and prudent
Prepare the financial statements on a going concern basis, unless it is inappropriate to assume that the charity will continue in business

Approved by The Eldwick Church Trustees' Council on 22[nd] February 2026 , and signed on its behalf by:

James Huntington (Chair of Trustees)

Alan Brown (Secretary to the Trustees)

Page | 8 Annual Report of the Trustees for the year ended 31[st] December 2025

THE ELDWICK CHURCH

ACCOUNTS

FOR THE YEAR ENDED

31 December 2025

Charity Number: 1139493

Page 1

THE ELDWICK CHURCH LEP

INDEPENDENT EXAMINER'S REPORT - 2025

Independent Examiner's report to the Trustees Council of The Eldwick Church

I report on the accounts of the Trust for the year ended 31 December 2025 which are set out on pages

3 and 4 together with the accounting policies and notes on pages 5 to 8.

Respective responsibilities of the Trustees and the Independent Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees

consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to :

(i) examine the accounts under section 145 of the 2011 Act;
(ii) follow the procedures laid down in the general Directions given by the Chairty Commission under section 145(5)(b) of the 2011 Act; and
(iii) state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

1. which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 130 of the 2011 Act; or to prepare accounts which accord with the accounting records have not been met; or

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Emma Wilson FCA BFP

The Old Malthouse Ryecroft Bingley BD16 1DH

22nd February 2026

Page 2

THE ELDWICK CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD ENDED 31 DECEMBER 2025

Note INCOMING RESOURCES Incoming resources from donors 2a Other voluntary income 2b Charitable & ancillary trading 2c Other incoming resources (investments, etc.) 2d TOTAL INCOMING RESOURCES RESOURCES USED Missionary & charitable donations 3a Activities directly related to Church work 3b Fund Raising & Publicity 3c Church management & administration 3d TOTAL RESOURCES USED SURPLUS/ (DEFICIT) FOR THE YEAR TRANSFER BETWEEN FUNDS OTHER RECOGNISED GAINS Unrealised gains/ (losses) on investments NON-RECURRING INCOME 4 NON-RECURRING EXPENDITURE 5 FUND BALANCES B/F AT 1 JANUARY BALANCES C/F AT 31 DECEMBER	Unrestricted Restricted Building & Designated Funds Funds Funds £ £ £ 69,065 20,135 0 1,034 0 0 48,101 0 0 1,476 0 0 119,676 20,135 0 7,322 20,745 0 95,460 0 20,405 3,077 0 0 1,884 0 0 107,743 20,745 20,405 11,933 (610) (20,405) (13,822) (19,466) 33,288 (1,206) 20,000 19,641 (3,095) (75) 32,524 64,950 22,973 781,399 61,855 22,898 813,923	2025 Total £ 89,200 1,034 48,101 1,476 139,811 28,067 115,865 3,077 1,884 148,893 (9,082) 0 (1,206) 39,641 29,354 869,322 898,675	2024 Total £ 99,035 1,849 55,592 1,758
			158,234
			28,081 125,675 2,866 865
			157,487
			747 - 650 1,598 761
			3,756 867,088
			870,844

The accounting policies and notes on pages 5 to 8 form an integral part of these financial statements.

Page 3

THE ELDWICK CHURCH

BALANCE SHEET AS AT 31 DECEMBER 2025

Note FIXED ASSETS Tangible Fixed Assets 6 Investments 7 Total Fixed Assets CURRENT ASSETS Debtors & prepayments 8 Cash at bank and in hand Current Assets Sundry creditors & accruals 9 NET CURRENT ASSETS / (LIABILITIES) NET ASSETS / (LIABILITIES REPRESENTED BY: Unrestricted Funds Building Fund 10 Other Restricted & Designated Funds 10 TOTAL RESERVES CURRENT LIABILITIES (amounts falling due within 1 year)	2025 £ 813,923 29,398 843,321 6,533 61,729 68,263 12,909 55,354 898,675 61,854 813,923 22,898 898,675	2024 £ 781,399 29,772
		811,171
		18,054 53,902
		71,957 13,806
		58,151
		869,322
		64,950 781,399 22,973
		869,322

Signed: Rev Brian Greenfield

James Huntington

Date: 10th March 2026

The accounting policies and notes on pages 5 to 8 form an integral part of these financial statements.

Page 4

THE ELDWICK CHURCH LEP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

The Accounts (financial statements) have been prepared in accordance with the Church Accounting Regulations 2006, and in accordance with Accounting and Reporting by Charitie: Statement of Recommended Practice applicable to charities preparing their accounts in accorance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014, the Financial Reporting Standard for Smaller Entities (effective January 2015) and the Charities Act 2011 and applicable regulations. 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 financial statements include all transactions, assets and liabilities for which the Trustees' Council is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

Funds

General Funds are not subject to any restrictions regarding their use and are available for application to the general purposes
Designated Funds are those monies which the Trustees have decided to allocate for particular purposes. They are also unrestricted in that the Trustees are free to re-designate them. - Restricted Funds are only available to be applied for the purposes for which they were given.

Incoming Resources

Collections are recognised when received by or on behalf of the Trustees' Council.
Planned giving is recognised when received. - Income tax recoverable on donations eligible for Gift Aid & GASD is recognised when the donation has been received.
Grants and legacies are accounted for as soon as the Trustees are notified of legal entitlement.
Funds raised at social events are accounted for gross.
Income from cafe sales or from hire of accommodation are accounted for gross.
Hire income from the letting of church premises is recognised when the income is due. - Dividends and interest are accounted for when receivable and are received gross of tax.
Resources Used - Grants and donations are accounted for when paid over, or when committed by the Trustees' Council. - The Diocesan & Circuit Share is accounted for when payable.
Gains and Losses on Investments - Realised gains or losses are recognised when investments are sold. - Unrealised gains or losses are accounted for on revaluation of investments at 31 December.
Fixed Assets - Consecrated & beneficed property is excluded from the accounts in accordance with s.10(2)(a) & (c) of the Charities Act 2011.
No value is placed on movable church furnishings as the Trustees consider these to be inalienable property.
Expenditure incurred on repair and maintenance of the above assets is written off when incurred. Other items of equipment are capitalised, if over £2,500 individually, and are then depreciated over four years, in equal annual instalments.
Tangible Fixed Assets are the capitalised costs of the building project; being the new church hall (phase 1), the construction of the link and simultaneous refurbishment of the church (phase 2). This work was completed in May 2019. The new facilities were brought into full use in June 2019 and are now being depreciated on the straight line basis over 50 years (in equal annual instalments).

Investments

Investments are valued at the market values at 31 December.

Current Assets

Amounts owing to the Trustees' Council at 31 December in respect of fees, rents or other income are shown as debtors, less provision for amounts that may prove uncollectable.
Short-term deposits comprise accounts held with CAF Bank .

Page 5

THE ELDWICK CHURCH LEP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2	INCOMING RESOURCES	Unrestricted	Restricted	Restricted	Total	Total
		General	& Designated	Building	2025	2024
		Funds	Funds	Funds	£	£
2(a)	Incoming resources from donors
	Planned giving:	53,290			53,290	53,123
	Collections at all services	1,277			1,277	1,176
	Sundry donations	946	16,815		17,761	26,915
	Tax reclaim	13,552	3,320		16,872	17,821
		69,065	20,135	-	89,200	99,035
2(b)	Other ordinary incoming resources
	Fees (weddings & funerals)	1,034			1,034	1,849
		1,034	-	-	1,034	1,849
2(c)	Income from charitable and ancillary trading
	Sundry income from social &	14,556			14,556	14,852
	fund-raising activities
	Letting of Church premises	33,545			33,545	30,740
	Grants received	-	-		-	10,000
		48,101	-	-	48,101	55,592
2(d)	Income from investments
	Dividends and interest received	1,476			1,476	1,758
		1,476	-	-	1,476	1,758
	TOTAL INCOMING RESOURCES	119,675	20,135	-	139,810	158,234
	(recurring)
3	RESOURCES USED	Unrestricted	Restricted	Restricted	Total	Total
		General	& Designated	Building	2025	2024
		Funds	Funds	Funds	£	£
3(a)	Mission & Outreach - Donations & Costs
	Donations to UK causes	3,065	16,292		19,357	18,674
	Donations to overseas causes	3,419	1,187		4,606	5,350
	Sunday Coffee collections	152	2,198		2,350	1,986
	Emergency & one-off appeals	-	-		-	-
	Other donations & expenses		1,068		1,068	-
	Mission & outreach costs	686			686	2,071
		7,322	20,745	-	28,067	28,081

Page 6

THE ELDWICK CHURCH LEP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Restricted Restricted Total Total General & Designated Building 2025 2024 Funds Funds Funds £ £ 54,000 54,000 54,600 1,277 1,277 1,759 1,638 1,638 2,789 14,782 14,782 14,249 13,477 13,477 15,113 10,287 10,287 19,406 20,405 20,405 17,759	Unrestricted Restricted Restricted Total Total General & Designated Building 2025 2024 Funds Funds Funds £ £ 54,000 54,000 54,600 1,277 1,277 1,759 1,638 1,638 2,789 14,782 14,782 14,249 13,477 13,477 15,113 10,287 10,287 19,406 20,405 20,405 17,759	Unrestricted Restricted Restricted Total Total General & Designated Building 2025 2024 Funds Funds Funds £ £ 54,000 54,000 54,600 1,277 1,277 1,759 1,638 1,638 2,789 14,782 14,782 14,249 13,477 13,477 15,113 10,287 10,287 19,406 20,405 20,405 17,759
95,460	- 20,405 115,865	125,675
3,077	- 3,077	2,866
3,077	- - 3,077	2,866
1,006 878	1,006 878	450 415
1,884	- - 1,884	865
107,743	20,745 20,405 148,893	157,487
	14,963 14,963 4,678 4,678 20,000 20,000	- 1,598
-	20,000 19,641 39,641	1,598
-	-	761
-	- - -	761
	Building Fixtures & Fittings 887,929 - 52,929 940,858 - 106,530 - 20,405 - - 126,935 - 813,923 -	887,929 52,929 -
		940,858
		106,530 20,405 -
		126,935
		813,923
		781,399

Page 7

THE ELDWICK CHURCH LEP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7 INVESTMENTS 8 DEBTORS Income tax recoverable Other debtors & pre-payments 9 LIABILITIES : AMOUNTS DUE WITHIN ONE YEAR Income in advance Accruals Investments represent shares in the Central Board of Finance (CBF) of the At 31 December 2025, 1324.33 shares were held in the CBF fund (2024: 1287.58 shares). The values of these, based on share prices at 31 December were:	Total Total 2025 2024 £ £ 29,398 29,772
	29,398 29,772
	£ £ 5,384 18,054 1,149 -
	6,533 18,054
	£ £ 933 610 11,976 13,196
	12,909 13,806

10 DESIGNATED & RESTRICTED FUNDS

Building Fund Mission Giving Garden Project Give to go Green Designated Legacy Fund 11 NET ASSETS BY FUND Tangible Assets Investments Current Assets Creditors: Amounts falling due within one year	Balance at 01 January 2025 Income, Donations & Transfers Expenditure & Transfers Balance at 31 December 2025 Balance at 31 December 2024 781,399 52,930 (20,405) 813,923 781,399 - 19,677 (19,677) 0 - - 1,558 458 (307) 1,709 1,558 21,415 - (20,226) 1,189 21,415 20,000 20,000 -
	804,372 93,065 (60,615) 836,822 804,372
	Unrestricted Restricted Restricted Total Funds Total Funds General & Designated Building 2025 2024 Funds Funds Funds £ £ 813,923 813,923 816,153 29,398 29,398 25,169 45,365 22,898 68,263 38,663 (12,909) (12,909) (8,251)
	61,854 - 836,821 898,675 871,734

Page 8

THE ELDWICK CHURCH LEP

INDEPENDENT EXAMINER'S REPORT - 2025

Independent Examiner's report to the Trustees Council of The Eldwick Church

I report on the accounts of the Trust for the year ended 31 December 2025 which are set out on pages 3 and 4 together with the accounting policies and notes on pages 5 to 8.

Respective responsibilities of the Trustees and the Independent Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to :

(i) examine the accounts under section 145 of the 2011 Act;
(ii) follow the procedures laid down in the general Directions given by the Chairty Commission under section 145(5)(b) of the 2011 Act; and
(iii) state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Emma Wilson FCA BFP

The Old Malthouse Ryecroft Bingley BD16 1DH

22nd February 2026

Page 1