Charity Number: 1140055
## The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity Hurdsfield
Report and financial statements for the year ended 31 December 2025
## Holy Trinity Hurdsfield
## Reference and administrative information
for the year ended 31 December 2025
## **Registered office and operational address:**
Holy Trinity Church Hurdsfield 197a Hurdsfield Road Macclesfield Cheshire SK10 2PX **Charity number:** 1140055 Holy Trinity Church Hurdsfield (HTH) is part of the Diocese of Chester within the Church of England.
**Patron:** Simeon’s Trustees **PCC members:** Members of the Parochial Church Council (PCC) who served during the year were: Clergy members: Reverend James Gibson Vicar and Chair Reverend Elle Bird Curate Lay members: Richard Heathcote Churchwarden Sue Warham Churchwarden Hellen Watson Deanery Synod Representative John Burt (to 27 April 2025) Chris Cottom PCC Secretary Steve Drake (from 27 April 2025) Jenny Heathcote Tony Ho Ogbeialu Nkochi-Nwankwo (to 27 April 2025) Rachel Riley Derek Rodwell PCC Treasurer Jen Vincent Rosie Walter (from 19 May 2025) **Bankers:** Virgin Money 34 Princes Street Stockport SK1 1RE **Independent** Christy Lau FCCA CTA DChA, Slade & Cooper Limited **Examiner:** Beehive Mill, Jersey St, Ancoats, Manchester, M4 6JG
1
## Holy Trinity Hurdsfield
## PCC members’ annual report
for the year ended 31 December 2025
The PCC presents its report and the unaudited financial statements for the year ended 31 December 2025.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements of the Church of England’s Representation Rules 2017 and the Statement of Recommended Practice – Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Aim and purposes**
The PCC is responsible for co-operating with the vicar in promoting throughout the ecclesiastical parish the whole mission of the church – pastoral, evangelistic, social and ecumenical. It also has maintenance responsibility for the church buildings at 197a Hurdsfield Road, Macclesfield.
Our vision (what we are about):
- following Jesus
- sharing His good news, and
- seeing lives transformed.
Our values (who we aspire to be):
- family
- authentic, and
- adventurous.
## **Objectives and activities**
This year we have:
- continued to see many new people worshipping with us regularly
- continued to reduce loneliness in our parish through our various community initiatives, and
- underscored our ministry among kids and families by appointing a full-time kids and families minister.
## **Achievements and performance**
The PCC ensures each year that its activities align with its charitable aims and objectives, and benefit the groups of people it is set up to help. This section presents some of those activities within the year. The PCC refers to the Charity Commission's general guidance on public benefit when reviewing its aims and objectives and considering how its planned activities will contribute to these.
The church electoral roll currently has 121 members, but the church’s activities have a much wider remit, all undertaken to further HTH’s charitable purposes for the public benefit, and including:
- HTH’s whole church (not all of those attending services are on the electoral roll)
- those living in the Hurdsfield parish
- the wider community in Macclesfield, and
- selected Christian missions working locally and internationally.
## **Church services**
We held services each week at 8:30 and 10:30 am, also streaming the latter live on YouTube. Our 10:30 service included the following groups for kids and youth:
2
## Holy Trinity Hurdsfield
## PCC members’ annual report
## for the year ended 31 December 2025
- A tots corner (within the main worship space) and an unsupervised creche area (in the coffee lounge) with toys for children (age 0-3) and seating for their parents and carers.
- Little Sparks and Superstars (pre-school to year 2)
- Trailblazers (years 3 to 5), and
- Pathfinders (years 6 to 9).
## **Parochial Church Council meetings**
The PCC met six times in 2025, starting each meeting with prayer and reflection, followed by consideration and approval of the minutes of the previous meeting, and a review of matters arising from them. Each meeting considered the financial reports produced by the treasurer.
## **Other church activities**
Each of our activities contributed to achieving our aims and objectives of increasing discipleship. By this, we mean both growth in individual discipleship and in the number of disciples. In addition to the church services already mentioned, our activities in 2025 included the following.
## **Prayer**
- Thy Kingdom Come prayer meeting at 7:15 am every Thursday in the Hurdsfield Community Hub and live online through Zoom.
- Six evening prayer gatherings for the whole church to come together to pray.
- Prayer ministry team meeting before our 10:30 am service to listen to God and pray; then available to pray with anyone after the service.
- Five prayer walks around our neighbourhood as part of the wider initiative, Thy Kingdom Come.
- Training and refresher session for those leading our intercessory prayers on Sundays.
- HTH News (our weekly email newsletter with 284 subscribers) includes a prayer diary, requesting prayer for specific individuals and situations.
- Creating a Prayer Labyrinth on our front lawn in September as part of the wider Christian initiative Season of Creation, with prayer points along the path to help people pray and reflect on their roles in caring for creation.
## **Discipleship**
- About 150 people meeting weekly in 13 small groups to study the Bible, pray, worship God, and support one another. This includes Evergreens, a large daytime group for older people.
- Three people from HTH attending the Alpha conference to learn about leading Alpha courses. Alpha is a series of group conversations to explore the basics of the Christian faith in an open, friendly environment.
- Alpha course for 12 guests, meeting once a week for 10 weeks plus a full day.
- Youth Alpha course, in conjunction with St Michael’s Church, held at HTH, and with 25+ guests.
- More than 40 people camping together at the New Wine summer festival in Shepton Mallet for teaching, worship, and ministry.
- Our youth minister, with Jonny Aitken of St Barnabas, running a Youthscape Essentials training course for 12 youth leaders from three churches.
- Our whole staff team enjoying three days of teaching, equipping and encouraging at the New Wine Leadership Conference.
- Five ladies from HTH enjoying a day of teaching, equipping and encouraging at the New Wine Women’s Reset Day.
3
## Holy Trinity Hurdsfield
## PCC members’ annual report
## for the year ended 31 December 2025
## **Mission**
- Giving 10% of our unrestricted income (money not given for specific purposes) to selected partners working locally and around the world.
- Newly formed Creation Care and Justice Group helping us to care for God’s creation.
- Hosting a spoken performance of Mark’s Gospel, raising money for Tearfund.
- Quiz night, with more than 100 people raising £1,614 for Tearfund (including amounts given direct rather than through HTH).
- Hundreds of people, from toddlers to 90 year-olds, walking (some running) 22,100 laps of the church over 14 hours, raising £6,677 for Tearfund’s work in Mozambique (including amounts given direct rather than through HTH).
- Visit by Tearfund’s Country Director for Mozambique.
- Staff team running in the Macclesfield Pancake Day Race, raising funds for East Cheshire NHS Charity.
- A whole-church self-completion survey to link people into volunteer roles they’re suited to and enjoy.
- Hosting a singleness course, Securely Single.
- Weekly Drop In: company, refreshments, chat, games, and help with things like filling in forms.
- Weekly food pantry where people can fill a carrier bag with surplus food (and flowers) for £3.
- Weekly exercise class, Stand Tall, designed to increase core strength and help prevent falls.
- Visiting those who have recently been bereaved.
- Visiting or telephoning around 10 people each week who are housebound or otherwise isolated.
- Weekly litter picking around the parish.
- Monthly evening community meal for 25-30 invited local residents.
- Making nearly 50 meals for seven local families.
- Emergency food and clothing vouchers for those in desperate need.
- Harvest collection of food for the Silklife Foodbank.
- Giving Christmas hampers to households in need.
- Taking an HTH Christmas card to every home in Hurdsfield.
- Sharing our Hurdsfield Community Hub with two AA groups, Activity in Retirement, Higher Hurdsfield Parish Council, Macclesfield Recorders (music group), Parish Safeguarding Officers Network, Cheshire East NHS Authority, Cheshire and Warrington Carers Trust, lots of kid’s birthday parties, and others.
## **Kids**
- Hurdsfield Tots: our weekly term-time group for pre-school kids, their parents and carers.
- Leading 30+ assemblies at Hurdsfield Primary School and one each term at Puss Bank School.
- Holding three whole-school services at church for Hurdsfield Primary School.
- Hosting a station for the town-wide ‘Experience Easter’ event at St Michael’s Church.
- Weekly one-to-one reading with about 40 kids at Hurdsfield Primary School.
- Valentine's themed Messy Church.
- Family Fun Day with more than 200 people enjoying games, crafts, refreshments, and a petting zoo.
- Messy Harvest craft event.
- Light on the Green, as an alternative to Halloween, at The Green In The Corner Café, with more than 50 people enjoying crafts, hot chocolate, snacks and treats.
- Hosting Hurdsfield Primary School’s KS2 Christmas concert.
- The Big Christmas Hangout with crafts, games, refreshments, Christmas film, and gifts.
- Cupcake Christingle service on Christmas Eve, with 207 people attending.
- Our youth minister joining Hurdsfield Primary School’s year 6 residential trip.
- Our kids and families minister joining Hurdsfield Primary School for a day trip to Manchester.
4
## Holy Trinity Hurdsfield
## PCC members’ annual report
## for the year ended 31 December 2025
## **Youth**
- Pathfinders: our weekly term-time early Sunday evening group for years 6-9.
- Fusion: our weekly term-time Sunday evening group for years 10-13.
- Taking 25 young people to the Limitless Christian Festival.
- Four AMPLIFIED youth worship events and silent discos, in partnership with other local churches.
- Our youth minister supporting the Christian Unions at All Hallows Catholic College, The Fallibroome Academy, and Tytherington School, and regularly joining their meetings.
- Leading, with the support of local Christian charity Cre8 and Rev Martin Stephens of St Michael’s, two carol services for The Macclesfield Academy at St Michael’s Church.
- Supporting and resourcing other local churches through the Hope Youth Forum.
- Providing mentors for seven young people to meet regularly.
- Our Fusion group packing hampers to bless particular people in our church family at Christmas.
## **Eating together**
- Indoor February picnic lunch.
- Passover Family Meal.
- June BBQ.
- August picnic in Victoria Park.
- October Harvest Lunch.
- Ladies’ Cream Tea and Book Swap.
- Men’s curry night.
- Two Women’s Breakfasts.
- Three Hello & Welcome Newcomers' Teas.
## **Other social events**
- New Year bonfire.
- Monthly 20s and 30s group.
- Four board games afternoons.
- Ladies' Walk around Sutton Reservoir.
- Men’s walk to Bollington and Kerridge Hill.
- Ladies’ Advent Craft Evening.
- Men's Christmas pub trip.
## **Other services**
- Good Friday reflective service.
- Open-air service with other churches in Macclesfield Market Place.
- Outdoor baptism service at which we baptised five adults.
- Taking Home Communion to the housebound.
- Service of Remembering for those who have been bereaved, whether recently or long ago.
- Carol service at church for residents of Edge 360, a local communal living initiative for women.
- Evening carol service.
- Encounter Immanuel evening service.
- DIY nativity service, with congregation in costume.
5
Holy Trinity Hurdsfield
## PCC members’ annual report
for the year ended 31 December 2025
## **Compliance with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016**
In all the activities for which the PCC has been responsible in 2025 it has complied with the requirements of the Safeguarding and Clergy Discipline Measure 2016.
## **Financial review**
The PCC's finances are detailed in the financial statements for 2025.
There was a surplus for the year of £20,438 on unrestricted funds. This was before a transfer to the Community Programme of £3,000 which was the agreed amount of PCC funding for the year. Restricted funds reduced by £24,238, which was mostly Community Programme expenditure of grants and donations received in previous years. Total income came to £314,404, compared to £293,369 in 2024.
The PCC's total net assets on 31 December 2025 were £554,061 (2024 was £557,861). The year ended with a balance of £214,231 of restricted funds, nearly all of which (£194,419) were represented by the Hurdsfield Community Hub, which was funded principally by restricted giving.
The PCC keeps its finances under close supervision and has considerable free reserves available to deal with unforeseen emergencies. The finances are reviewed at each bimonthly PCC meeting and budgets and forecasts are prepared for the current and following year when due.
## **Reserves policy**
The PCC’s reserves policy is to hold free reserves (i.e. net current unrestricted assets) of three months of unrestricted expenditure. Based on 2025 levels of expenditure this would mean a target of about £63,000. Free reserves at the end of 2025 totalled £224,978 including designated funds (see note 18 for details). General funds, not designated to any projects, totalled £205,188, which is just over eight months of anticipated unrestricted expenditure. The budgeted shortfall in 2026 has been agreed by the PCC at £67,099 so it is anticipated that some of these reserves will be utilised during the year.
## **Remuneration policy for key management personnel**
By the end of 2025 the PCC employed six people: a youth minister, a full-time community minister, a part-time assistant community minister, a full-time kids’ and families minister, a full-time church administrator, and a part-time church cleaner. The PCC establishes their employment conditions and reviews their salaries annually.
## **Plans**
With attendance at our 10:30 am Sunday services continuing to grow, we’re excited to recognise that God is clearly doing something in and through HTH. We now expect to see new people every week, and believe God is trusting us to lead people into a relationship with Jesus and to help everyone deepen their faith. We want to honour what He is doing and need to ensure there is always space at all of our services to welcome everybody (existing and new) so they can come to know, and deepen their faith in, Jesus. Accordingly, the PCC is prayerfully considering how it can achieve this, including through an awayday in May.
6
## Holy Trinity Hurdsfield
## PCC members’ annual report
## for the year ended 31 December 2025
## **Risk management**
The PCC has established a risk management process based on the recommendations of the Charity Commission, which the PCC uses to review managerial priorities and processes.
## **Structure, governance and management**
The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2022) and was registered as a charity in England and Wales on 26 January 2011. The members of the charity are its trustees, who are the members of the PCC, but this membership entitles them to voting rights only. The trustees have no beneficial interest in the charity, give their time voluntarily and receive no financial benefit from the charity. Members of the PCC are elected from the Electoral Roll, in line with the Church Representation Rules. The PCC encourages all regular church attendees to register on the Electoral Roll.
The PCC has four sub-Groups:
- Buildings and Grounds
- Kids and Youth
- Mission and Community Outreach, and
-
- Pastoral Care, Small Groups and Prayer.
Each Sub-Group brings to the PCC matters requiring attention and decision, and presents an annual report of its progress and plans.
7
## Holy Trinity Hurdsfield
## PCC members’ annual report
for the year ended 31 December 2025
## **Statement of responsibilities of the trustees**
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the members of the PCC follow best practice in selecting suitable accounting policies and applying them consistently. These include:
- observing the methods and principles in the Charities SORP;
- making judgements and estimates that are reasonable and prudent;
- stating whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- preparing the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The members of the PCC are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The members of the PCC are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This annual report has been approved by the PCC on 16 March 2026 and signed on its behalf by:
Derek Rodwell Treasurer
James Gibson
Vicar
8
## Independent examiner’s report
## to the PCC members of
## Holy Trinity Hurdsfield
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which are set out on pages 10 to 24.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts 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.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
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 accounts to be reached.
Christy Lau FCCA CTA DChA
Slade & Cooper Limited, Chartered Certified Accountants Beehive Mill, Jersey St, Ancoats, Manchester, M4 6JG
Date: 23[rd] March 2026
9
## Holy Trinity Hurdsfield
## Statement of Financial Activities
## for the year ended 31 December 2025
|Unrestricted
funds
Note
£
**Income from:**
Voluntary income
3
247,650
4
19,518
Investment income
5
6,725
**Total income**
**273,893**
**Expenditure on:**
Church activities
6
253,455
**Total expenditure**
**253,455**
**20,438**
Transfer between funds
(3,000)
**Net movement in funds for the year**
**17,438**
**Reconciliation of funds**
Total funds brought forward
322,392
**Total funds carried forward**
**339,830**
Church activities
**Net income/(expenditure) for the**
**year**|Restricted
funds
£
28,795
11,716
-
**40,511**
64,749
**64,749**
**(24,238)**
3,000
**(21,238)**
235,469
**214,231**|Total funds
2025
£
276,445
31,234
6,725
**314,404**
318,204
**318,204**
**(3,800)**
-
**(3,800)**
557,861
**554,061**|_Total funds_
_2024_
_£_
_244,465_
_42,283_
_6,621_|
|---|---|---|---|
||||_293,369_|
||||_280,513_|
||||_280,513_|
||||_12,856_
_-_|
||||_12,856_
_545,005_|
||||_557,861_|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
A full comparative SOFA is available on the last page of the financial statements.
10
## Holy Trinity Hurdsfield
## Balance Sheet
## as at 31 December 2025
||Note|2025||_2024_||
|---|---|---|---|---|---|
|||£|£|_£_|_£_|
|**Fixed assets**||||||
|Tangible assets|12||309,271||_327,704_|
|**Total fixed assets**|||**309,271**||_327,704_|
|**Current assets**||||||
|Debtors and prepayments|13|23,663||_21,377_||
|Cash at bank and in hand|14|230,158||_216,041_||
|**Total current assets**||**253,821**||_237,418_||
|**Liabilities**||||||
|Creditors: amounts falling||||||
|due in less than one year|15|(9,031)||_(7,261)_||
|**Net current assets**|||**244,790**||_230,157_|
|**Net assets**|||**554,061**||_557,861_|
|**Funds of the PCC:**||||||
|Restricted income funds|16||214,231||_235,469_|
|Unrestricted income funds|17||339,830||_322,392_|
|**Total PCC funds**|||**554,061**||_557,861_|
The notes on pages 12 to 24 form part of these accounts.
Approved by the PCC on 16 March 2026 and signed on its behalf by:
Derek Rodwell
James Gibson
Treasurer
Vicar
11
Holy Trinity Hurdsfield
Notes to the accounts for the year ended 31 December 2025
## **1 Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the Church Accounting Regulations 2006 governing the individual accounts of PCCs.
The accounts (financial statements) have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The PCC has applied the exemption available to small charities in the Charities SORP (FRS 102) and does not include a Statement of Cash Flows in these Financial Statements.
The PCC meets the definition of a public benefit entity under FRS102.
The financial statements have been prepared under the historical cost convention except for the valuation of investments assets, which are shown at fair value.
## **b Preparation of the accounts on a going concern basis**
The PCC considers that there are no material uncertainties about its ability to continue as a going concern.
There were no financial estimates in place at the accounting date that would cause the PCC to consider its finances to be anything but adequate for the foreseeable future.
## **c Incoming resources**
Funds raised from events and trading activities are reported gross in the SOFA - i.e. before any related costs that may have been deducted from the gross proceeds.
Collections and planned giving are recognised when received by or on behalf of the PCC.
Gift Aid is included in the SOFA at the same time as the donations to which they relate.
The value of any voluntary help received is not included in the accounts.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the PCC; this is normally upon notification of the interest paid or payable by the bank.
12
Holy Trinity Hurdsfield
Notes to the accounts for the year ended 31 December 2025 (continued)
## **d Expenditure and liabilities**
Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.
The Diocesan contribution is accounted for when payable.
## **e Funds**
Unrestricted funds represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC.
Designated funds are unrestricted funds of the PCC which the PCC has decided at its discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the PCC’s work or for specific projects being undertaken by the PCC.
The financial statements include all transactions, assets and liabilities for which the PCC 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.
## **f Tangible fixed assets**
No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. Expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the accounts.
The PCC's policy is to capitalise fixed assets at cost with purchase costs above £2,000 and to depreciate them over their estimated useful economic lives on a straight line basis. It currently has only one such asset, the Hurdsfield Community Hub, which it is depreciating over 20 years.
## **g Debtors and prepayments**
Prepayments are valued at the amount prepaid net of any trade discounts due.
Amounts recoverable from HMRC as regards Gift-aided donations received are shown as a debtor at the year end.
## **h Cash at bank and in hand**
Cash at bank and in hand includes cash held at the bank and at the building society.
## **i Financial instruments**
The PCC only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
13
Holy Trinity Hurdsfield
Notes to the accounts for the year ended 31 December 2025 (continued)
## **j Pensions**
Employees of the PCC are entitled to join a defined contribution ‘money purchase’ scheme. The PCC’s contribution is restricted to the contributions disclosed in note 9. There were outstanding contributions totalling £526 at the year end (2024: £394).
## **2 Legal status of the PCC**
The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2022) and was registered as a charity in England and Wales on 26 January 2011.
## **3 Voluntary Income**
|Planned Giving:
Regular Gift-aided giving
Other Gift-aided giving
Other tax-efficient giving
Non Gift-aided giving
Collections at services:
Loose plate collections
All other giving:
Other
**Total**
_Planned Giving:_
_Regular Gift-aided giving_
_Other Gift-aided giving_
_Other tax-efficient giving_
_Non Gift-aided giving_
_Collections at services:_
_Loose plate collections_
_All other giving:_
_Projects_
_Other_
_Legacies_
**_Total_**
**Current reporting**
**period**
Tax recoverable on Gift-aided
giving
_Tax recoverable on Gift-aided_
_giving_
**_Previous reporting_**
**_period_**|Unrestricted
£
154,153
270
41,252
27,606
16,856
7,513
-
247,650
_Unrestricted_
_£_
_135,028_
_884_
_34,975_
_27,023_
_18,434_
_6,621_
_-_
_-_
_8,623_
_231,588_|Restricted
£
-
19,645
4,817
2,865
915
-
553
28,795
_Restricted_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_9,284_
_3,593_
_-_
_12,877_|Total 2025
£
154,153
19,915
46,069
30,471
17,771
7,513
553|
|---|---|---|---|
||||276,445|
||||_Total 2024_
_£_
_135,028_
_884_
_34,975_
_27,023_
_18,434_
_6,621_
_9,284_
_3,593_
_8,623_|
||||_244,465_|
14
Holy Trinity Hurdsfield
Notes to the accounts for the year ended 31 December 2025 (continued)
## **4 Income from church activities**
|Wedding and funeral fees
Grants
Chester Diocesan Board of Finance
The Swallow Trust
Cheshire Community Foundation
Other
_Wedding and funeral fees_
_Grants_
_Garfield Weston Foundation_
_Cheshire East Council_
_Benefact Trust_
_Other_
**5**
**Investment income**
Income from bank deposits
**Current reporting**
**period**
**_Previous reporting_**
**_period_**|Unrestricted
£
6,130
-
-
-
13,388
19,518
_Unrestricted_
_£_
6,885
-
-
-
11,635
_18,520_|Restricted
£
-
3,000
5,000
2,500
1,216
11,716
_Restricted_
_£_
-
10,000
6,327
6,133
1,303
_23,763_
2025
£
6,725
6,725|Total 2025
£
6,130
3,000
5,000
2,500
14,604|
|---|---|---|---|
||||31,234|
||||_Total 2024_
_£_
_6,885_
_10,000_
_6,327_
_6,133_
_12,938_|
||||_42,283_|
||||_2024_
_£_
6,621|
||||_6,621_|
All investment income is unrestricted.
15
Holy Trinity Hurdsfield
## Notes to the accounts for the year ended 31 December 2025 (continued)
## **6 Analysis of expenditure on church activities**
|Mission and charity giving
Diocesan contribution
Wedding and funeral fees
Overhead costs
Buildings and grounds maintenance
Worship
Kids, youth and families
Local mission and evangelism
Our people
Project expenditure
Depreciation
_Mission and charity giving_
_Diocesan contribution_
_Wedding and funeral fees_
_Overhead costs_
_Buildings and grounds maintenance_
_Worship_
_Kids, youth and families_
_Local mission and evangelism_
_Our people_
_Project expenditure_
_Depreciation_
Restricted expenditure
Unrestricted expenditure
**Current reporting**
**period**
Church office
_Church office_
**_Previous reporting_**
**_period_**|Unrestricted
£
25,662
66,518
3,685
12,263
8,496
13,511
9,334
7,198
1,100
98,855
-
6,833
253,455
_Unrestricted_
_£_
_29,500_
_60,993_
_4,941_
_13,792_
_4,696_
_29,380_
_4,767_
_3,859_
_1,894_
_73,293_
_7,950_
_6,851_
_241,916_|Restricted
£
1,518
-
-
-
-
3,000
-
-
250
-
48,381
11,600
64,749
_Restricted_
_£_
_4,045_
_-_
_-_
_-_
_-_
_-_
_203_
_-_
_333_
_315_
_22,069_
_11,632_
_38,597_
2025
£
64,749
253,455
318,204|Total 2025
£
27,180
66,518
3,685
12,263
8,496
16,511
9,334
7,198
1,350
98,855
48,381
18,433|
|---|---|---|---|
||||318,204|
||||_Total 2024_
_£_
_33,545_
_60,993_
_4,941_
_13,792_
_4,696_
_29,380_
_4,970_
_3,859_
_2,227_
_73,608_
_30,019_
_18,483_|
||||_280,513_|
||||_2024_
_£_
_26,965_
_253,548_|
||||_280,513_|
16
Holy Trinity Hurdsfield
Notes to the accounts for the year ended 31 December 2025 (continued)
## **7 Net income/(expenditure) for the year**
|This is stated after charging/(crediting):
Operating lease rentals:
Other
Accountancy fees
Independent examination
**8**
**Mission and charity giving**
Bron and Colin Cleaver
Johnny and Ann McClean
Tearfund
Cre8 Macclesfield
The Message Trust
Open Doors
Just Drop-In
Hope in NE Cheshire
New Wine
Good News for Everyone
Evangelical Alliance
Simeon's Trustees
A Rocha
Silk Life Church
St Chad's Mission Fund
Other mission giving
Independent examiner's fees (net):|2025
£
1
1,080
300
2025
£
7,249
2,350
4,390
4,250
1,200
1,400
800
600
500
250
200
200
200
-
-
3,591
27,180|_2024_
_£_
_1_
_1,020_
_280_|
|---|---|---|
|||_2024_
_£_
_7,000_
_2,500_
_5,262_
_4,250_
_1,700_
_1,300_
_500_
_1,100_
_500_
_200_
_200_
_200_
_200_
_25_
_5,000_
_3,608_|
|||_33,545_|
17
## Holy Trinity Hurdsfield
Notes to the accounts for the year ended 31 December 2025 (continued)
## **9 Staff costs**
Staff costs* during the year were as follows:
|Wages and salaries
Social security costs
Pension costs
Training
Staff expenses and other|2025
£
109,537
1,213
2,892
4,313
20,042
137,997|_2024_
_£_
_73,091_
_-_
_2,158_
_525_
_9,831_|
|---|---|---|
|||_85,605_|
- Staff costs include staff recorded in Project costs as well as in Our People in Note 6.
The average number of staff employed during the year was 5.7 (2024: 4.6). The average full-time equivalent number of staff employed during the year was 4.1 (2024: 2.8).
No employee had employee benefits in excess of £60,000 (2024: nil).
The key management personnel of the church comprises the vicar and the PCC's other members. There were no employee benefits paid to the key management personnel of the church in 2025 (2024: nil).
## **10 PCC members' remuneration and expenses, and related party transactions**
Neither the PCC members nor any persons connected with them received any remuneration or reimbursed expenses during the year.
Jennie Frost was on the staff for the first two months of 2024 and was married to HTH’s curate, Rev Jonny Frost, who was a member of the PCC. They left HTH in June 2024. Jennie’s earnings (gross) came to £1,587 in 2024.
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No PCC member or other person related to the PCC had any personal interest in any contract or transaction entered into by the PCC, including guarantees, during the year (2024: nil).
## **11 Government grants**
The government grants recognised in the accounts were as follows:
|Cheshire East Council|2025
£
-
-|_2024_
_£_
6,327|
|---|---|---|
|||_6,327_|
18
Notes to the accounts for the year ended 31 December 2025 (continued)
## Holy Trinity Hurdsfield
## **12 Fixed assets: tangible assets**
|**Cost**
**Depreciation**
Charge for the year
**Net book value**
**13**
**Debtors and prepayments**
Tax Recoverable on Gift Aid
Prepayments and accrued income
**14**
**Cash at bank and in hand**
Cash at bank and in hand
**15**
**Creditors: amounts falling due within one year**
Other creditors and accruals
_At 31 December 2024_
At 1 January 2025
At 31 December 2025
At 31 December 2025
At 1 January 2025
At 31 December 2025|Hurdsfield
Community
Hub Building
£
370,985
370,985
43,281
18,433
61,714
309,271
_327,704_
2025
£
20,255
3,408
23,663
2025
£
230,158
230,158
2025
£
9,031
9,031|Total
£
370,985|
|---|---|---|
|||370,985|
|||43,281
18,433|
|||61,714|
|||309,271|
|||_327,704_|
|||_2024_
_£_
17,003
4,374|
|||_21,377_|
|||_2024_
_£_
216,041|
|||_216,041_|
|||_2024_
_£_
7,261|
|||_7,261_|
19
## Holy Trinity Hurdsfield
## Notes to the accounts for the year ended 31 December 2025 (continued)
## **16 Analysis of movements in restricted funds**
|Peaced Together
Other
Tearfund quiz
Total
_Peaced Together_
_Other_
_Total_
New Wine
Youth silent disco
_Silklife gift_
**_Previous reporting_**
**_period_**
BFTF - Hub net
asset
_Community_
_Programme_
_BFTF - Hub net_
_asset_
_Book of Ruth_
_(Press Red)_
CDBF Low energy
grant
Walk for Tearfund
Mozambique
_Gifts to Frosts_
_Tearfund bingo_
Community
Programme
Matt Brittain -
Mark's Gospel
Event
_Pathfinders gift_
_to Open Doors_
_Tearfund quiz_|Balance at
1 January
2025
£
617
206,019
28,833
-
-
-
-
-
-
235,469
_Balance at_
_1 January_
_2024_
_£_
_617_
_217,651_
_19,158_
_-_
_-_
_-_
_-_
_-_
_-_
_237,426_|Income
£
-
-
35,743
3,000
314
250
55
822
327
40,511
_Income_
_£_
_-_
_-_
_31,744_
_2,679_
_889_
_745_
_486_
_72_
_25_
_36,640_|Expenditure
£
-
(11,600)
(48,381)
(3,000)
(314)
(250)
(55)
(822)
(327)
(64,749)
_Expenditure_
_£_
_-_
_(11,632)_
_(22,069)_
_(2,679)_
_(889)_
_(745)_
_(486)_
_(72)_
_(25)_
_(38,597)_|Transfers
£
-
-
3,000
-
-
-
-
-
-
3,000
_Transfers_
_£_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_|As at 31
December
2025
£
617
194,419
19,195
-
-
-
-
-
-|
|---|---|---|---|---|---|
||||||214,231|
||||||_As at 31_
_December_
_2024_
_£_
_617_
_206,019_
_28,833_
_-_
_-_
_-_
_-_
_-_
_-_|
||||||_235,469_|
20
Holy Trinity Hurdsfield
Notes to the accounts for the year ended 31 December 2025 (continued)
## **16 Analysis of movements in restricted funds (continued)**
**Purposes of restricted funds**
**Peaced Together**
A project encouraging social interaction using the creative arts.
**BFTF - Hub net asset**
The net book value of the building covered by restricted funds is shown here. The balance covered from general funds is shown under unrestricted funds (note 17).
## **Community Programme**
## **Other**
A significant and multi-faceted programme reaching out to the church’s neighbours throughout the parish, with a particular heart for: parents with young children; those with disabilities; those who are vulnerable, lonely, or isolated; those who are very financially stretched, and those suffering from food insecurity. The PCC has received gifts and grants specifically to fund the programme over its first three years, to 31 December 2027.
Other restricted income.
21
## Holy Trinity Hurdsfield
Notes to the accounts for the year ended 31 December 2025 (continued)
## **17 Analysis of movement in unrestricted funds**
|**Current reporting**
**period**
_Net Zero Fund_
_BFTF_
Development Fund
_Development Fund_
**_Previous reporting_**
**_period_**
_General Fund_
General Fund
Net Zero Fund
BFTF - Hub net asset
_BFTF - Hub net asset_|Balance at
1 January
2025
£
160,707
121,685
20,000
20,000
322,392
_Balance at_
_1 January_
_2024_
_£_
_130,093_
_7,950_
_129,536_
_20,000_
20,000
_307,579_|Income
£
273,893
-
-
-
273,893
_Income_
_£_
_256,729_
_-_
_-_
_-_
-
_256,729_|Expenditure
£
(246,412)
(6,833)
-
(210)
(253,455)
_Expenditure_
_£_
_(226,115)_
_(7,950)_
_(7,851)_
_-_
-
_(241,916)_|Transfers
£
17,000
-
(20,000)
-
(3,000)
_Transfers_
_£_
_-_
_-_
_-_
_-_
_-_
_-_|As at 31
December
2025
£
205,188
114,852
-
19,790|
|---|---|---|---|---|---|
||||||339,830|
||||||_As at 31_
_December_
_2024_
_£_
_160,707_
_-_
_121,685_
_20,000_
20,000|
||||||_322,392_|
## **Name of Description, nature and purposes of the fund unrestricted fund**
General Fund The free reserves after allowing for all designated funds.
BFTF A substantial integrated project involving creating a new building to replace the classroom and church office; an improved site and welcome; and some more resource to grow the church’s ministry.
BFTF - Hub net asset The net book value of the building paid for out of unrestricted funds is shown here as a designated fund since the funds are not freely available for the church’s use.
Development Fund For major repairs and developments, beyond routine maintenance, of HTH's Early Victorian church building. This fund was transferred back into general funds in 2025 as the PCC could foresee no major repair that would require it to carry forward such a fund indefinitely.
Net Zero Fund For working towards becoming net carbon neutral.
22
## Holy Trinity Hurdsfield
## Notes to the accounts for the year ended 31 December 2025 (continued)
## **18 Analysis of net assets between funds**
|Tangible fixed assets
Other net current assets/(liabilities)
Total
_Tangible fixed assets_
_Other net current assets/(liabilities)_
_Total_
**_Previous reporting_**
**_period_**
**Current reporting**
**period**|General
fund
£
-
205,188
205,188
_General_
_fund_
_£_
_-_
_160,707_
_160,707_|Designated
funds
£
114,852
19,790
134,642
_Designated_
_funds_
_£_
_121,685_
_40,000_
_161,685_|Restricted
funds
£
194,419
19,812
214,231
_Restricted_
_funds_
_£_
_206,019_
_29,450_
_235,469_|2025
Total
£
309,271
244,790|
|---|---|---|---|---|
|||||554,061|
|||||_2024_
_Total_
_£_
_327,704_
_230,157_|
|||||_557,861_|
## **19 Operating lease commitments**
The PCC's total future minimum lease payments under non-cancellable operating leases are as follows for each of the following periods:
|Less than one year
One to five years
Over five years|2025
_2024_
£
_£_
1
_1_
5
_5_
37
_38_
43
_44_
Car Park|2025
_2024_
£
_£_
1
_1_
5
_5_
37
_38_
43
_44_
Car Park|
|---|---|---|
|||_44_|
23
## Holy Trinity Hurdsfield
## Notes to the accounts for the year ended 31 December 2025 (continued)
## **20 Prior year Statement of Financial Activities**
|_Note_
_Income from:_
_Voluntary income_
_3_
_4_
_Investment income_
_5_
_Total income_
_Expenditure on:_
_Church activities_
_6_
_Total expenditure_
_Transfer between funds_
_Net movement in funds for the year_
_Reconciliation of funds_
_Total funds brought forward_
_Total funds carried forward_
_Net income/(expenditure) for the year_
_Church activities_|_Unrestricted_
_funds_
_£_
_231,588_
_18,520_
_6,621_
_256,729_
_241,916_
_241,916_
_14,813_
_(3,000)_
_11,813_
_307,579_
_319,392_|_Restricted_
_funds_
_£_
_12,877_
_23,763_
_-_
_36,640_
_38,597_
_38,597_
_(1,957)_
_3,000_
_1,043_
_237,426_
_238,469_|_Total funds_
_2024_
_£_
_244,465_
_42,283_
_6,621_
_293,369_
_280,513_
_280,513_
_12,856_
_-_
_12,856_
_545,005_
_557,861_|_Total funds_
_2023_
_£_
_225,320_
_30,002_
_3,853_|
|---|---|---|---|---|
|||||_259,175_|
|||||_241,529_|
|||||_241,529_|
|||||_17,646_
_-_|
|||||_17,646_
_527,359_|
|||||_545,005_|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
24