_**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** |**3 RESOURCES USED**
**Unrestricted**
**Restricted**
**Restricted**
**Total**
**Total**
**General**
**& Designated**
**Building**
**2025**
2024
**Funds**
**Funds**
**Funds**
**£**
£
3(b) **Activities directly relating to the church**
Share to the Diocese & Circuit
54,000
**54,000**
54,600
Office & clergy expenses
1,277
**1,277**
1,759
Church service upkeep
1,638
**1,638**
2,789
Employment costs
14,782
**14,782**
14,249
Property running costs
13,477
**13,477**
15,113
Property maintenance costs
10,287
**10,287**
19,406
Depreciation
20,405
**20,405**
17,759
**95,460**
-
**20,405**
**115,865**
125,675
3(c) **Fund-raising and publicity**
Costs of social events
3,077
-
**3,077**
2,866
**3,077**
**-**
**-**
**3,077**
2,866
3(d) **Church management and administration**
Office expenses
1,006
**1,006**
450
Professional fees
878
**878**
415
**1,884**
**-**
**-**
**1,884**
865
**TOTAL RESOURCES USED**
**107,743**
**20,745**
**20,405**
**148,893**
**157,487**
**(recurring items)**
**4 NON-RECURRING & PRIOR YEAR INCOME**
No recurring income incl Gift Aid
14,963
**14,963**
-
Non recurring grants
4,678
**4,678**
Legacies
20,000
**20,000**
1,598
**-**
**20,000**
**19,641**
**39,641**
1,598
**5 NON-RECURRING EXPENDITURE**
Capital expenditure
-
**-**
761
**-**
**-**
**-**
**-**
761
**6 TANGIBLE FIXED ASSETS**
**_Cost:_**
**Building**
**Fixtures &**
**Fittings**
At 1 January 2025
887,929
-
887,929
Additions
52,929
52,929
Disposals
-
At 31 December 2025
940,858
-
940,858
**_Accumulated depreciation:_**
At 1 January 2025
106,530
-
106,530
Charge for year
20,405
-
20,405
On disposals
-
-
At 31 December 2025
126,935
-
126,935
**Net book amount at 31 December 2025**
**813,923**
**-**
**813,923**
Net book amount at 31 December 2024
781,399|**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. 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 1