2025-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St Catherine's, Wakefield

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

The PCC of the Ecclesiastical Parish of East Wakefield

Charity number 1140143

Annual Report and Financial Statements

for the year ended 31 December 2025

The PCC of the Ecclesiastical Parish of East

Charity number 1140143

Annual Report and Financial Statements for the year ended 31 December 2025

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 17

Prepared by West Yorkshire Community Accountancy Service CIO

The PCC of the Ecclesiastical Parish of East Wakefield

Trustees' report for the year ended 31 December 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Matthew Brothwood Chair Elizabeth Crowther Treasurer Rebecca Pal Secretary Rev'd David Gerrard Rev'd Kathy Robertson Monica Marsden Anita Lee Charles Vickers Judith Holding Eleanor McGraw Bernie Dakin Kiran Arya Paula Booth Pamela Aveyard John Milne

Appointed 1 March 2025

Appointed 1 March 2025 Resigned 31 October 2025 Resigned 31 October 2025 Resigned 31 March 2025 Resigned 31 March 2025

Appointed 1 April 2025

Charity number

1140143

Registered in England and Wales

Registered and principal address

Bankers

St Catherine's Church Centre Virgin Money Doncaster Road 6-10 Northgate Wakefield Wakefield WF1 5HL WF1 1TA

Independent examiner

Simon Bostrom FCIE

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

The PCC of the Ecclesiastical Parish of East Wakefield

Trustees' report (continued) for the year ended 31 December 2025

Structure, governance and management

The charity is governed by the Parochial Church Council (Powers) Measure 1956 as amended and the Church Representation Rules. The trustees of the charity are appointed by the members at the AGM.

The charity makes decisions at the PCC meetings and at a sub-committee – the centre management committee. The centre manager is also authorised to make some decisions.

Trustees are inducted and trained at the PCC meetings.

Pay and pay increases are discussed and decided at the PCC meetings in line with minimum wage legislation.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Objectives and activities

The charity's objects

Promoting in the ecclesiastical parish the whole mission of the Church.

The charity's main activities

Regular worship and teaching of Christianity. Engagement with youth, children and young families through Every Good Works project. Operation of the Day Care service to help the elderly avoid loneliness and the café to provide a warm space and social interaction for all. A meal delivery service to help ensure people have access to nourishing food. The running of the Food Pantry to help people out of food poverty. We also hire space out for organisations who work with people on their mental health issues. We do all this on an equal basis regardless of race, national/ethnic origin, disability, age, gender, sexual orientation, transgender identity or religion/belief to increase community cohesion and wellbeing.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of Christianity.

Achievements and performance

We run an elderly day care facility every day providing a safe and entertaining space for our clients. They are given snacks and transport from home and back is available for those who need it. We run a food bank twice a week for people on means tested benefits. They pay £5 per week and are able to get up to £50 of food per week. We have run an evening service including a hot meal for homeless people in the community. We run a mum and toddler group once a week. We run a meals on wheels service for elderly and vulnerable people, a hot meal and pudding can be delivered every day. This service is really growing and we are delivering about 500 meals per month.

Financial review

The net expenditure for the year was £118,759, including net expenditure of £96,962 on unrestricted funds and net expenditure of £21,797 on restricted funds after transfers.

The PCC of the Ecclesiastical Parish of East Wakefield

Trustees' report (continued) for the year ended 31 December 2025

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £129,392.

The purpose of unrestricted funds is to meet the costs of running and maintaining the Church Centre including the employment of staff.

Our aims are:

To secure and sustain the charity’s financial viability, and for future planning.

To channel our resources in ways that coincide with our Vision/Business Planning.

To give reassurance to the general public that the charity intends to use all funds coming into its care for the purposes of the charity.

The current policy is to hold as reserve, resources equivalent to between two and three month’s expenditure.

Approved by the board of trustees on …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….

The PCC of the Ecclesiastical Parish of East Wakefield

Independent examiner's report to the trustees of The PCC of the Ecclesiastical Parish of East Wakefield

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 6 to 17.

Responsibilities and basis of report

As the charity 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 as carried out under section 145 of the 2011 Act. 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 fellow 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 fellow of ACIE which is one of the listed bodies.

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

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 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.

Signed: …………………………………… Name: Simon Bostrom FCIE

Date: …………………….

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

The PCC of the Ecclesiastical Parish of East Wakefield

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2025

Notes Income from: Donations and legacies (2) Charitable activities (3) Bank interest Other income (4) Total income Expenditure on: Charitable activities (5) Total expenditure Net income / (expenditure) Transfers between funds Net movement in funds Fund balances brought forward Fund balances carried forward (7)	2025 Unrestricted funds £ 74,376 234,894 2,156 13,804 325,230 422,192 422,192 (96,962) 4,597 (92,365) 263,439 171,074	2025 Restricted funds £ 77,905 - - - 77,905 99,702 99,702 (21,797) (4,597) (26,394) 58,134 31,740	2025 Total funds £ 152,281 234,894 2,156 13,804 403,135 521,894 521,894 (118,759) - (118,759) 321,573 202,814	2024 Total funds £ 319,667 281,012 2,420 3,428 606,527 527,951 527,951 78,576 - 78,576 242,997 321,573

All incoming resources and resources expended derive from continuing activities.

The PCC of the Ecclesiastical Parish of East Wakefield

Balance sheet

as at 31 December 2025 2025 Unrestricted £ Fixed assets Tangible assets (8) 41,682 Total fixed assets 41,682 Current assets Debtors and prepayments (9) 20,040 Cash at bank and in hand (10) 128,757 Total current assets 148,797 Current liabilities: amounts falling due within one year Creditors and accruals (11) 19,405 Total current liabilities 19,405 Net current assets 129,392 Net assets 171,074 Funds Unrestricted funds 171,074 Restricted funds - Total funds 171,074	2025 Restricted £ - - - 31,740 31,740 - - 31,740 31,740 - 31,740 31,740	2025 Total £ 41,682 41,682 20,040 160,497 180,537 19,405 19,405 161,132 202,814 171,074 31,740 202,814	2024 Total £ 19,709 19,709 27,703 290,030 317,733 15,869 15,869 301,864 321,573 263,439 58,134 321,573

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on …………..……...…….

Signed: ……………...………….…. (Trustee)

The PCC of the Ecclesiastical Parish of East Wakefield

Notes to the accounts

for the year ended 31 December 2025

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Plant and machinery: over 6.67 years (15% Straight Line) Fixtures and fittings: over 10 years Motor vehicles: over 5 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

The PCC of the Ecclesiastical Parish of East Wakefield

Notes to the accounts

for the year ended 31 December 2025

1 Accounting policies continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

The PCC of the Ecclesiastical Parish of East Wakefield

Notes to the accounts continued

for the year ended 31 December 2025

2 Donations and legacies 2025 Unrestricted funds £ Church of England - Groundwork Wakefield District Health & Care Partnership (WDHCS) - Wakefield Metropolitan District Council (WMDC) - Arnold Clark Community Fund - Bishops Development Fund - Exodus Mission - National Lottery Community Fund (NLCF) - Neighbourly Community Fund - NOVA Wakefield - Tudor Trust - Collections (plate) 6,091 Planned giving 37,543 Other grants and donations 23,674 Gift aid 7,068 74,376 3 Charitable activities income 2025 Unrestricted funds £ Café income 84,777 Daycare 138,516 Room hire 8,587 Community pantry membership 3,014 234,894 4 Other income 2025 Unrestricted funds £ Statutory fees - Insurance claim 12,105 Other miscellaneous income 1,699 13,804	2025 Restricted funds £ 53,093 750 8,625 14,404 - - - - - - - - - 1,033 - 77,905 2025 Restricted funds £ - - - - - 2025 Restricted funds £ - - - -	2025 Total funds £ 53,093 750 8,625 14,404 - - - - - - - 6,091 37,543 24,707 7,068 152,281 2025 Total funds £ 84,777 138,516 8,587 3,014 234,894 2025 Total funds £ - 12,105 1,699 13,804	2024 Total funds £ 76,294 - 9,125 36,159 3,500 5,000 300 57,724 500 500 52,250 5,541 40,736 15,191 16,847 319,667 2024 Total funds £ 85,009 183,726 9,271 3,006 281,012 2024 Total funds £ 2,214 - 1,214 3,428

The PCC of the Ecclesiastical Parish of East Wakefield

Notes to the accounts continued

for the year ended 31 December 2025

5 Charitable activities expenditure detail

Charitable activities expenditure detail Day-care expenses Cafe expenses Salaries (5c) Travel, training and other staff costs Vicars' and other clergy expenses Vehicle costs Mission giving Common fund Insurance Cleaning Administration Church running expenses Centre running expenses Telephone and internet Utilities Accountancy and professional fees Independent examination Foodbank Depreciation Volunteer expenses Freelance fees Project expenses	2025 £ 7,642 32,605 291,894 4,524 91 20,978 4,708 43,217 1,002 9,199 891 7,724 22,058 5,953 23,250 6,114 2,838 1,458 17,181 790 5,399 12,378 521,894	2024 £ 24,346 31,715 321,252 733 1,817 28,275 3,734 31,113 5,179 8,017 1,132 5,972 17,269 3,782 10,545 6,003 2,442 633 10,199 425 5,808 7,560 527,951

5a Charitable activities expenditure by function

Charitable activities	Activities undertaken directly £ 445,803 445,803	Support costs £ 76,091 76,091	2025 Total cost £ 521,894 521,894	2024 Total cost £ 527,951 527,951

The PCC of the Ecclesiastical Parish of East Wakefield

Notes to the accounts continued

for the year ended 31 December 2025

5b Support costs
Support cost type
Management and admin salaries
Accountancy, examination and professional fees
IT support
5c Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions
Defined contribution pension scheme
Costs of the scheme to the charity for the year
Amount of any contributions outstanding at the year end
The average number of employees during the year was 15.8, being an average of 10.9
11, 8.7 FTE). There were no employees with emoluments above £60,000.

2025
2024
Total
Total
cost
cost
£
£
63,968
41,516
9,346
8,904
2,777
4,520
76,091
54,940
2025
2024
£
£
270,451
298,420
26,837
21,937
(10,500)
(5,000)
5,106
5,895
291,894
321,252
2025
2024
£
£
5,106
5,895
1,141
-
full time equivalent (2024:

The PCC of the Ecclesiastical Parish of East Wakefield

Notes to the accounts continued

for the year ended 31 December 2025

7 Restricted funds Tudor trust WDHCS Prosper together WMDC Tudor Trust Staff Wellbeing Building Community pantry Neighbourly Fund - Food Bank DfE - Holiday Lunch Bishops Development Fund Nova Diagnostic Hol club Bus insurance Prosper Together WMDC- Cost of living Every Good Works Programme WMDC - Centre Groundwork Bus - Fundraising	Balance b/f £ 32554 6,212 6,517 2,000 - 1,250 500 3,807 5,000 500 - - - - (206) - - - 58,134	Incoming £ - - - - - - - - - - 11,435 - 8,625 2,469 53,093 500 750 1,033 77,905	Outgoing Transfers £ £ 16456 - 5,912 (300) 6,517 - - - - - 384 (866) 360 - 3,807 - 3,222 - 500 - 8,004 (3,431) - - 120 - - - 52,887 - 500 - - - 1,033 - 99,702 (4,597)	Balance c/f £ 16,098 - - 2,000 - - 140 - 1,778 - - - 8,505 2,469 - - 750 - 31,740

Fund name Tudor trust WDHCS Prosper together

WMDC Tudor Trust Staff Wellbeing Community pantry

Neighbourly Fund - Food Bank DfE - Holiday Lunch

Bishops Development Fund Nova Diagnostic Hol club

Prosper Together WMDC- Cost of living Every Good Works Programme WMDC - Centre Groundwork

Purpose of restriction

Towards running costs and outreach work.

Towards helping people with financial issues and management costs. The transfer covers membership fees for individuals who cannot afford to pay for Community Pantry membership, as well as overhead costs.

Towards salary, insurance, photocopier, telephone, Gas and electricity. Towards Staff Wellbeing.

Towards running costs of the Community Pantry. The transfer covers overhead costs.

Towards running costs of the Community Pantry. Towards hot meals and activities during school holidays for children who receive free school meals.

Towards equipment and salary costs. Towards salary costs.

For children to play and have a hot meal. The transfer covers overhead costs.

To help with food and household items To help with cost of living rises Towards youth project salaries and expenses. Towards purchasing food Towards the emergency food store

The PCC of the Ecclesiastical Parish of East Wakefield

Notes to the accounts continued

for the year ended 31 December 2025

8 9 10 11	Tangible assets Cost £ At 1 January 2025 - Additions - Disposals - At 31 December 2025 - Depreciation At 1 January 2025 - Depn reversed re. disposals - Charge for year - At 31 December 2025 - Net book value At 31 December 2025 - At 31 December 2024 - Debtors and prepayments Debtors Prepayments Accrued income Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Taxation and social security Other creditors -	£ 10,980 - - 10,980 8,135 - 776 8,911 2,069 2,845 Machinery and equipment	£ 35,372 - - 35,372 20,308 - 7,674 27,982 7,390 15,064 Computer equipment	£ 52,894 39,154 (48,394) 43,654 51,094 (48,394) 8,731 11,431 32,223 1,800 Motor Vehicles	£ 8,453 - - 8,453 8,453 - - 8,453 - - 2025 £ 12,478 551 7,011 20,040 2025 £ 160,495 2 160,497 2025 £ 5,623 4,838 5,679 3,265 19,405 Fixtures and Fittings	Total £ 107,699 39,154 (48,394) 98,459 87,990 (48,394) 17,181 56,777 41,682 19,709 2024 £ 15,389 530 11,784 27,703 2024 £ 289,962 68 290,030 2024 £ 3,564 5,838 5,078 1,389 15,869

The PCC of the Ecclesiastical Parish of East Wakefield

Notes to the accounts continued

for the year ended 31 December 2025

12 Related party transactions

Donations from trustees and related parties

The total aggregate value of unconditional donations to the charity from the trustees or related parties was £3,300 (2024: £7,500).

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefits during this year or the previous year.

Other related party transactions

Other related party transactions Rebecca McCormick Daughter of Elizabeth Crowther Name of trustee or related party Relationship to charity Description of transaction Trustee Clergy expenses Bookkeeping work David Gerrard	2025 £ - 5,803 5,803	2024 £ 1,636 5,607 7,243

Legal authority for the payments

The legal authority for the payments is via a provision within the charity's governing document.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £31,521 (previous year: £23,004).

13 Operating leases

Within one year In the second to fifth years inclusive 14 Designated funds Balance b/f Incoming Outgoing £ £ £ Centre funds for utilities - 16,000 16,000 Centre funds for the new bus - 4,000 4,000 - 20,000 20,000 Fund name Reason for designation Centre funds for utilities Centre funds for the new bus Towards utilities Towards the new bus Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2025 £ 955 1,353 2,308 Transfers £ - - -	2024 £ 955 2,308 3,263 Balance c/f £ - - -

The PCC of the Ecclesiastical Parish of East Wakefield

Notes to the accounts continued

for the year ended 31 December 2025

Funds held as agent WERA	Balance b/f £ 1,300 1,300	Incoming £ - -	Outgoing £ 1,300 1,300	Balance c/f £ - -

15 Funds held as agent

Fund name Additional information WERA

The WERA fund was received by St Andrew’s in 2019 on behalf of the council. A community group was likely to loose their funding if they weren’t able to provide an account where the money could be held. With the understanding that some of the grant was to be used to rent St Andrew’s for events, we agreed to hold the money until the WERA group were able to use the fund.

The PCC of the Ecclesiastical Parish of East Wakefield

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Donations and legacies 74,376 128,396 Charitable activities 234,894 281,012 Bank interest 2,156 2,420 Other income 13,804 3,428 Total income 325,230 415,256 Expenditure Charitable activities 422,192 342,739 Total expenditure 422,192 342,739 Net income / (expenditure) (96,962) 72,517 Transfers between funds 4,597 4,525 Net movement in funds (92,365) 77,042 Fund balances brought forward 263,439 186,397 Fund balances carried forward 171,074 263,439	2025 Restricted funds £ 77,905 - - - 77,905 99,702 99,702 (21,797) (4,597) (26,394) 58,134 31,740	2024 Restricted funds £ 191,271 - - - 191,271 185,212 185,212 6,059 (4,525) 1,534 56,600 58,134	2025 Total funds £ 152,281 234,894 2,156 13,804 403,135 521,894 521,894 (118,759) - (118,759) 321,573 202,814	2024 Total funds £ 319,667 281,012 2,420 3,428 606,527 527,951 527,951 78,576 - 78,576 242,997 321,573