## 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**
1
## 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
2
## 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.
3
## 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: ……………..…..………….
4
## 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
5
## 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.
6
## 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)
7
## 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.
8
## 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.
9
## 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|
|---|---|---|---|
10
## 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|
|---|---|---|---|---|
11
## 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:|
|---|---|
12
## 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
13
## 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|
|---|---|---|---|---|---|---|
14
## 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
£
-
-
-|
|---|---|---|
15
## 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.
16
## 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|
|---|---|---|---|---|
17