Charity regisiraiion number.. 1143132 The Parochial Church Council of the Ecclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansfield Annual Report and Financial Siatements for the Year Ended i l December 2025 Comn)unily Accounling Plus Uniis l and 2, North West 41 TalLx)i Street Noitingham NGI 5GL
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Contents (continued) Reference and Administrative Details Trustees, Report 2to5 Statement of TTU5tee5' Respon5ibilitie5 Independent ExaMineS Report Staiement of Financial Activities 8t09 Balance Sheet 10 Notes to the Financial Ststements Ilto22
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Reference and Administrative Details Trustees Peter Frith Clare Harding Ann Hartley Peier Wright David Roper Judith Asquith Simon Cole Stephanie Cole Rachael Lane Jessica Harding Reverend Chris Lee Anthony Lane Reverend Eden Parris Andrew Greeiifield Stephanie Lake Abigal Spademan Kerry Bartlett Elizabeth Walker Wendy Walker Joanna Rapson St John's Centre St John Street Mansfield Nottinghamshire NG18 IQH 1143132 Principal Office Charity Registration Number Independent Examiner Eva Stevens. employee of Community Accounting Plus Units l and 2, North West 41 Talbot Street Nottingham NGI 5GL Page I
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Trustees, Report Trustees and oificers The trustees and officers serving during the year and since the year end were as follows.. Trustees.. Judith Mather (resigned ?8 April 20251 Peter Frith Valerie Pearce (resigned 28 April 2025) Clare Harding Ann Harrley Peter WTight David Roper Judith Asquith Reverend Jake Hyatt (resigned 28 July 2025) Simon Cole Stephanie Cole Rachael Lane Jessica Harding Reverend Chris Lee Anthony Lane Reverend Eden Parris Andrew Greeiifield Stephanie Lake Abigal Spademan Kerry Bartlett (appointed 28 April 2025) Elizabeth Walker (appointed 28 April 2025) Wendy Walker (appointed 28 April 2025) Joaiina Rapsoii l£lPPOltited 19 May 2025) Structure* governance and management N&iure ofgovernlmg d(>eumertt The charit}. is goveined by the Parochial Church Council {Powers) Measure 1956, as amei)ded, and the Church Representation Rules which are contained in Schedule i to the Synodical Governinent Measure 1969, as amended. Page 2
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Trustees, Report (continued) Recruilnielll anduppoinlmelll of Iruslees The frustees are responsible for safeguarding the &ssets L)f the charity and keeping proper accouniing records so that financial statements are able to be prepared for each financial year which give a true and fair view of the state of affairs of the charity. The trustees of the Charity are Ihe members of the PCC {Parochial Church Council). The method of appointment of PCC members is set out in the Church Representation Rules. The PCC consists of the clergy, Ih0 hold the bishop's licence, Reverend Chri%topher Mark Lee who was appointed vicar of the Pari%h on 30th Mfjh 2020, Reverend Jgk'e Hyatt ordinand in the parish since 20?0 and curate from I Ith July 2022 became priest in charge at St Thomas and St Wilfred in Kirkby in Ashfield during ?025 $0 resigned from our PCC. Our other ciirate: Reverend Eden Parris from 17th July 20?3. who has assumed responsibility for St Augustine's church, Bull Fami since 1st September 20?4. The other PCC members are the ChurchwaTdens, our Deanery Synod Tepresentatives, and those elected by the congregation. The parish was fomied by a pastoral scheme in 2010 when St John's. Mansfield and St Mary's Ladybrook joined together to fomi one parish. The PCC is responsible for making decisions on all matters of general concem and iinportance to the parish including deciding how the funds of the PCC are to be spent. The PCC met six times during the year. all ivere in person rather than on zoom. ObjectiTr'es and activities Objects ulld4ims The PCC is committed to serving in St John s with Si Mary's parish of Mansfield. By working towards this objective we hope to see many people from our Climmunity become members of the worshipping communiry ai St John's and St Mary's churches. We have considered the Commission's guidgnce on public benefit M'ith particular regard to the specific guidance to charities that advance religion. We try to enable people to live out Iheir faith as part of our parish Commuiiity through worship, prayer aiid PToviding opportunities for people to hear the Good News and to explore it rther. We do this by helping people develop their relationship with God through church Services and small groups. Provision is made for pastoral services to the community, particularly baptisms, weddings and funerals and mission work both locall}, and siipporting the mission work of others across th¢ world. To do this w¢ll: w¢ maintain oiir chiirch buildings and hall. Public benefil St John's with St Mary's Parochial Church Council (PCC) is responsible for the promoting of the whlile mission of the church wiihin the ecclesiastical parish of St John's with St Mary's. In carrying out this responsibility. the PCC are specifically responsible for the maintenance of both Church buildings (St John the Evangelist and St Mary the Virgin) as well as the Church Hall on Wood Street, Mansfield (knO.n as The Beacon). The trustee5 confitin that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for Ei)¥liind and Wales. Page 3
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Trustees, Report (continued) Achie*'ement$ and performance Our vision 15: Every GeneratioR // Seeking God Together 11 Loving Mansfield St John s with St Mary's Church in Man5fitld serves a parish of inore than 18,000 residents and is a deprived area in the heart of a post-industrial town. As the PCC of a Chiirch of England parish. our primary responsibility is to hold regular church setvices to help people to connect with God. We iisually hold 4-5 church 5ervice5 each week. These services encompa55 many different 5ty.les and are tnainly held in our two cliurch biiildings. St John's Church and St Mary's Church. Our different styles allow people from diverse ages and backgrounds to encounter God in worship. and we have welcomed many new people into our church over the pasi year. We also help people to connect wilh God through 8 small groups that meet in the St John's Centre or in people's hornes. Our church also runs and supports a wide range of activiiies looking to benefit the community of Mansfield. We run the Beacon, which supports those 'hO are homeless with food. clothing, and help accessing services. We run a Food Club, which serves the community by providing a low-cost shopping basket each week, and a Iow-COSt community cafe rw'ice a month. We run a drop in for older people called Free to Be. which helps those who are lonely come together for conversation and company. We also work closely with the St John's Centre to provide other opportunities for the local communiry. Over 950/0 of our income is from voluntary donations. Each year we commit to giving away 50/0 of our regular income and 500/0 of our gift day to mission partners in Mansfield and around the world, including.. Mansfield Lighthollse, a free holiday club for priinary school aged childrcn, Meninadanca helping childrcii in Brazil, and Streetlight helping children and families in the Philippines, as well as other charities working in Honduras, Uganda, Albgnia and the Middle East. Our schoo15 team retwularly engagFe with 3 priinary 5choo15 and 1 secondary school in our parish. Il'e provide free workshvps and a55einblies which tie in 1117 the RE tu]CUluM aiid help give childreii the opportunity to leaTn about the Cliristian faitl). This year we received excellent feedback from our partner schools about the quality of what we offer and the way we en¥a¥e with the children. We also offer several differei)t opportui)ities for under 189 to participate in church life. We hold a regular church service for children, a weekly youth group. and we run two free toddler groups during the week. One of our weekly services is aiined at families with priinary school aged thildrei) but ig a place for all generdtions to come ai)d be church together. We also hold one oly events at key times of the year. with cralls, games, songs and mole. This year, we once agaii) held a free family fun day, with the support of some local businesses, providing a greai aftemoon of food, games. and entenainment for over 400 people. We are responsible for our church buildings, both of which need significant work to keep them running. This year we began a project to fundraise for major repairs and updates to St John's Church. Along with the Church of England's commitment to Carbon Net Zero. we currently hlild a Bronze Eco church award and are seeking to improve in this area. Our vision is to make St John's church building a welcoming place that is suitable for worship for generations to come. The scale of the work includes the spire, drainage around the church, the ceiling.. the heating and an internal reordering. We expeci the work to cosi between £1 and £2 million. On 31 Deceniber 2025 there were 117 people oii the electoral roll. after tht full six yearly revision where everyone must physicall), sign up again. We were able to host five baptism services in 2025 where we baptised ten children and five adults. One of the services, on Easter Sunday, included full immersion baptisin in a large temwrary pool in church where nine of the I S were full}, immersed. We celebrated two weddings during the year. The church is also there to 'ork H'ith families at difficult times of their lives, and our minister5 conducted l O funerals in 2025 of which 8 were in church. Page 4
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Trustees, Report (continued) Mujor risks nd mdnagemenl ofthose risks Mujur riskts The trustees have a duty to identify and reviem, the risks to which the charity is exposed and have ensured appropriate controls are in place to provide reasonable assurance against fraud, damage and error. The charity also fully follows the Safeguarding policies of the Diocese of Southwell and NL)ttingham of the Church of England with respect to children and vulnerable adults. Finaneial review Financial review of general unrestricted fund A General Fund bal[Ced budget {£144kl was set for 2025 which included nearly £25,000 carried over from the previous year. Planned giving {£8 Ik) was calculated after receiving the returned annual promise fomis that were sent oiit to the congrcgation in October 2024. The General Fund outtum for 2025 sa, that our income was just over £28k more than we spent. Overall, in 2025 the Geiieral Fund received nearly £23K Tnore than expected but we 5peiit just over £5k les5 thall the ori¥inal biid¥et. The extra income over bud¥et ilas due to increases in giving, especially our ani)ual October gift ddy plu5 the added ¥ift aid. Tl)e £5k under expenditure was because of reduced expenditure on office Salary Cts5ts and speciiil PCC projects but thi5 was initi¥ated b), the extra aaY giving due to our extraordinary gift day incotne, 50Q/D of which we give away to our inis5ion support ¥roup who 5UPPOrt charities at home and abr(bad. A General Fund balanced budget 1£144k) has been set for 2026 based on the 2025 carried forward figure. ii)creases in salary rates follow'ing the Living wage.org announcement, ii)creased anticipated spending on the fabric of both churches and the retuni ol. promised gii'ing fomis from the congregation. Ii) addiliOI). we are praying that our nomial harvest gift day in October 2026 will continue to bring in amounts similar io those of recent years. The achievements in this repon have only been made possible by the commitment and continued generosity of our church family and working '1th Rev Chris Lee in his fifth full year as incumbent of this parish. Pfjli¢y reserves The Charity s policy on reserves 15 that any surplus in the general unrestricted fvnd at the ¢nd of th¢ year is used to ensure the ¥eneral fuiid budget for the forthcoming year 15 Set to balance which generally iiiclude5 a Small amount of expendituie for special projects. decided by the PCC durin¥ the year. A balai)ced bud¥et has been set for the forthcomin¥ year utili5in¥ this Latryover. The reserve policy of the restricted BeacoTTr Project fuiid is that it has enough n)oiiey iii the fund to rllii for the upcoming year and 01) J I st December 2025: the fund had achieved this tsrget considerints a substantial legac5J is anticipated in January 2026. A portion of the Beacon lund is now invested in a high interest savings account. Page 5
Thc ParochiAI Church C'ouncil ol Ihc EccluAa8tjCAI Pari8h of.St.lohn with St Mary 1An8field known St John's Ivilh St MAry's PCC, Mansfield Sthtement of Trnyteoy, Re.8poniibiliti Thc trustces are rrspon5ible for preparing ihe tnJsiee5' report and the financial s¢alement3 in accordance wth the Unilcd Kingdom Acnting Standards (Uniied Kingdorn Generally Accwed A¢¢oJniing PrACtirx) and 4pplicable IAW and rebwlations The law applicable io eharities requires the Iru$iecs to ptepare financial stht¢ments f each financial year wlM¢h give A true and flir view of the siait of afTwrs of the charity and of ihe incoming resr¢¢$ and applicgtion of res(KLtEes of the charity for that peri1 In prcpating these financiat Sthlcments. the tmsteej are required to.. select suitable accnting policies and ihen apply them conjistendy. (SerVe ihe methcd$ and principles in the Charitie8 SORP, mAke judgunents and estsmates thit are re4sonable aThJ pwden( sthte whether applicable acCni1m standard$ hav¢ been followed. subjrxt to any me[la1 d¢parntreJ discl(ksed And eyplwftlxl in the financi slatemcnts. and ppare the financial 51atements on th¢ going concem bL9i$ Untes$ it is inappropriate to wesume that the cjwity Mryll continue in business. The trus(ees are sPonSIble for keeping proper aecountin8 records tha¢ disclose with reg5(Nbl¢ ac4)Jra¢y at any time the financi position of the charity and enable them to ensure that the financi statements ¢ornply with the Charities Aa 2011. the Charities (Accounts and Reports} Re8uIAtion5 28. and the provision5 of the cTrJstituiion. The tnJStC are a150 responsible for safeguarding the assets of the charity and hence for tsking reasonable epS for the preventit)n and detectton of fraud ortd othcr irr¢gulariti¢J. The trustees are responsible for the maintenance and integrity of th¢ corporate and financi infom]ation indudtsj on the Ch1tb]e company's website. Legisl&ion gov¢min8 the preparation and disseminaii(Yt of financi81 &aents may difftt from Iw51aiion in her jurisdictions. Approv by the trustees ofthe chartty on. ... ... ........ and on its behalf by.. Page 6
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Independent Examiner's Report to the trustees of The Parochial Church Couneil of the Ecclesiastical Parish of St John with St Mary Mansfield Independent examiner's report to the trustees of The Paroehial Chureh Couneil of the Eeelesiastieal Pk)rish of St John with St Mary Mansfleld I repon to the trustees on my examination of the accliunts of The Parochial Church Council of the Ecclesiastical Parish of St John with St Mary, Manstield (the Charity) for the year ended 31 December 2025. Responsibilitie5 and basis of report As thc trnstccs of the charity you are responsible for the preparation of the accounts in accordanc¢ with th¢ requirements of the Charities Act 2011 (the Act,). I ieport in respect of my examination Of the Charity's accounts carried out undei section 145 of the 2011 Act and in catry'ing out inj. examination I l)ave followed all the applicable directions given by the Charity Commission uiider section 145{5)(bl of the Act. Indtpendtnt examiner's statement Since the Charity's gross income exceeded £2.50,000 'our examiner must be a member of a bod}, listed in sectilin 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Chartered Institute of Public Finance and Accountancy {CIPFA), which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connectioll with the eyamination giving me caiise to believe that in any material respect.. accouiitin¥ records were iiot kept in respect of the Charity k)s required by section 130 of the Act; or 2. the accounis do noi accord with ihlise records: or 3. the accounts do not ¢omply with the accounting requirements concerning the fomi and ¢ont¢nt of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'trne and fair, view 'hICh is not a matter considered as part of an independent examination. I have no ¢tsn¢ems and have Coine across no other mattets in ¢oni)ection with the examinatioi) to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. va Sleveiis, El)c, LPbA, employee of Community Accounting Pliis member of the Chartered Instiiiite of Public Finance alld Accountancy (CIPFA} Unit5 1 and 2. North West 41 Talbot Street NottinuFham NGI 5GL 0110412026 Page 7
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Statement of Financial Activities for the Year Ended 31 December 2025 Total 2025 Total 2024 Unrestricted Restrieted Note Income and Endowrnents from: Donations and legacies Charitable activities Investment income Other income 146,68i 3.397 28,869 81,919 2,334 175.552 85,316 2,334 18 191.698 129,553 3,011 18 Total Income 150,098 113,122 263,220 324,443 Expenditure on: Charitable activities (137,904) (147,211) 1285.115) (332.648) Total Expenditure (137,904) (147 ?]]) 1285.115) (332.648) Net incomel(expenditurel Gross transfers between funds 12,194 {600) (34,089) 600 (21.895) {8.205) Net movement it) funds 11,594 (33,489) (21.895) (8.205) Reconciliation ol funds Total funds brought forward Total funds carried forward 38.416 211,561 249.977 ?58.182 16 50,010 178,072 228,082 249,977 All of the charity's activities derive from contiiiuing operations during the above two periods. The funds breakdOl for the period is 5how.ii in note 16. The notes on pages I I to 22 forni an integral part of these financial siatements. Page 8
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Statement of Finaneial Activities for the Year Ended 31 December 2025 (continued) These are the figures for the previous aeeounting period and are ineluded for eompk)rative purposes Total 2024 Unrestricted Restricted Note Income and Endowrnents from". Donaiions and legacies Charitable activities 162,550 5.534 29,148 124.019 191,698 129,553 Investinei)t income Other incoTne Total Income 168,265 156.178 324,443 Expenditure on: Charitable aciiviries (144.747) (187.901) (332,648) Total Expenditure (144.747) 1187.901) (332,648) Net incomel(expenditur¢) Gross transfers between funds 23.518 600 {31,723) 600 (8,205) Net movement in funds 22,918 {31,123) (8.205) Reconciliation of funds Total funds broughi fonvard 15,498 242,684 258,182 Total funds carried forward 16 38.416 211,561 249.977 The notes on pages I I to 22 forni an integral part of these financial siatements. Page 9
The P2rnchig1 Chureh Council ofihe F.cclesigitical Pmriqh of St,lohn with St Mgry Man.Ifield known a8 St John'.¥ With St MAry's PCC. Man8fJeld (ReEi8tr8tion number: 1143132) BAlance Shect Al at 31 December 2025 2025 2024 Nole Fiied a55tts Tangible L$5ets 12 84,293 87,706 Currenl assets Debtors C&th at hAnk and in hd 13 14 7,039 6.628 158907 148.438 165,535 CrtditOT5: Aonts falli% dut within one year iyet ¢urrtnl •$5els 15 4.649 143,789 162.271 Net assets 228 082 Funds of ibe trIty. Restricted iDcome fuDd5 Restrictyj funds 16 178,072 211561 Unrtstrirted income funds 50.010 38.416 Tot*l fuDds 16 228,082 249.977 The r)nan¢iai statements on pages 8 to 22 ThEre approved by the tte¢s. and authtyised fcf on 1610312026 aTrJ si on their behAlf by. P¢te¥ Wright Trustee The no p4BeJ I I to 22 forni inlwal part of ihese financial Ststements. Page 10
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Iyotes lo the Financial Statements for the Year Ended 31 December 2025 l A¢counling policies Statement of compliance Thc financial statcincnts have been prepared in accordance with the second edition of the Charities Statement of Recommendcd Practice issiied in October 2019. the Financial Reporting Standard applicable in the United Kingdoin and Republic of Ireland IFRS 102) and the Charitie5 Act 2011. Basis of preparation The Parochial Cl)urLh Couiieil of the Ec¢le5iastical Parish of St John with St Mary Mansfield ineets the definition of a public beiiefit entity undei FRS 102. The accounts IfinanLi<il statements) l)ave been prepared uiider the historical cost convention with items recognised at cost or transactioii value unless othetTrVi5e stated i the relevant notel5) to these accounts. Exejnption from preparing a cash flow statement Under the exempiion available io smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flow's within the financial staiemenis. Going concer The financial statements have been prepared on a going concern basis. The irustees assess whether the use L)f going concern is appropriate i.e. whether there are any material uncertainties related to events or condiiions that may cast significant doubt L)n the ability of the chariiy to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial siatements. Itlcome and eNdowmetLts Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity eiititlcmeni to the inci)me, it is probable that Ihe income will be rec¢iv¢d and the amount can be measured with sufficient reliability. Dohthilon& legacl Donations and legacies are recognised on a receivable basis when receipt is probable and the amout)t can be reliably measured. Grants receivable Grants are recognised when the charity has an entitlement to the funds and any condiiions linked to the grants have been met. Where p¢rfomian¢e conditions are attached to the grani and ar¢ yet to be meL the in¢ome is recognised gs a liability and included on the balance sheet as deferred in¢ome to be released. Gifl Incoming resources fron) tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate. Pagell
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) Inveslmenl income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Expenditure All expenditure is recognised once there is a legal L)r constjuctive obligation to that expenditure, it is prL)bable settlement is reqiiired and the amount can be measiired reliablv. All costs are allocated to the applicable expenditure heading that aggregaies similar costs to that category. Where costs cgnnoi be directly attributed to parricular headings they have been allocated oll a basis consistent with the use of resources. with central stsff costs allocated on the basis of time spent, and depreciation charges allocated on the portioll of the asset's use. Other siipport costs are allocated based on the spread of staff costs. Churiluble aclivitie Charitdble expeiiditure comprises those costs incutTed by the charity in the delivery of its activities and services for its beiieficidries. It iiiclude5 both cost5 that can be allocated dirtctl), to sucli activities and those cost5 of a indirect nature necessary to support them. Taxation The charity is considered 10 pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charithble company for UK corporaiion tax purposes. Accordingly. the charity is potentially exempt from taxation in respect of income or capiial gains received wiihin categories covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Seciion 256 of the Taxation of Chargeable Gains Act 1992. to the exnI that such income or gains are applied exclusively io charitable purposes. Tangible fixed asstts Individugl fixed assets costing £500.00 or more are initially recorded at cost. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to writs off the cost or valuation, less any estimated residual value. over their expected useful economic life as follows.. Asset elasg General Equipment Depreeik)tion method and rats 20/0 Straight line 20/0 of the net book value at 3111212012 on a straighi line basis. Additional structural changes 2Q/o Straight line. 10/0 straight line Freehold land &- buildings Fixiures & fittings Page 12
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) Trade debtors Trade debtors are amounts due from customers for Inerchandise sold or services perfomied in the ordinary ctsurse of busine55. Trade debtors are reco¥ni5ed initially at the transaction price. They are subseqiiently Tneasured at amortised c05t Il5lll¥ the effective interest inethod, le55 provision for iinpainneiit. A provision for the iinpainnent of debtor5 IS established when tliere is objective evidence that the charity will not be able to collect all amounts due according to the original temis of ihe receivables. Cash and cash equivalent5 Cash and cash equivalents comprise cash on hand and call deposits, and other short-temi highly liquid investments Ihat are readily coni'ertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade crcditors Trade crediiors are obligations to pay for goods or services that have been acquired in the ordinary course of business from supplieTS. Accounis paygble are classified as current liabilities if the does not have an unconditional right. at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the repL)rring date. If there is an unconditional right to defer settlement for at least tw'elve months after the reporting dale, they are presented as non-current liabilities. Trgde creditors are recognised initially at the transartion price and subsequently measured at amortised cost using the ¢ffe¢tive interest method. Fund strueture UnrestTlCted income ndS are general funds that are available for use at the tnjstees discretion in fllrtherance of the objectives of the charity. DeSignad funds are unrestricted funds and resources set aside for specific purposes ai the discreiion of the trustees. Restricted income funds are those donated for use in a particulgr area or for specific purposes, the use of which is restri¢ied to that areg or purpose. Pensions and other post retirement obligations The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Pension costs charges in th¢ Ststement of Financial A¢tiviiies repr¢sent the contributions payable by the charity diiring the year. Page 13
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) 2 Income from donation5 and legacies Unrestrirted funds Designated General Restrieted funds Total 2025 Total 2024 Donations and legacies,. Donations froin individuals Legacies Gift aid reclaimed Grants. including capital grants., Grants from other charities Other income fn)m doi)ations and legacies 5.802 112,369 4,828 122.999 106,426 37.i88 22,423 1.361 24,871 1,437 27,669 250 966 1.314 2?,604 24,884 25.21 8,129 138,554 28,869 175,552 191,698 3 Income from charitable activities Unrestricted fund5 Designk)ted General Restricted funds Total 2025 Total 2024 Grants Wedding fees Funcral fees Trips & outgoings Car park charges Sundry income 81,444 81,444 1,688 124.019 742 2.749 2)4 1,265 544 1.044 644 459 459 1,250 475 1,250 475 1,503 1,894 81,919 85,316 129,553 4 Investment income Restricted funds Total 2025 Total 2024 Interest receivable and similar income. Interest receivable on bank deposits 2,334 2,i34 Page 14
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) S Other income Unrestriettd funds General Total 2025 Total 2024 Fees and 5upplie5 6 Grant5, lega¢ie5 and donation5 Unrestrieted funds Restricted funds Total funds SDF Thornas Farr Debt Advice Town Link Radio Crash MDC 50.993 3.500 4.000 1,800 9,019 2,132 10,000 28,869 50.993 3,500 4,000 1,800 9,019 2,132 10,000 175,552 Coalfield5 Re¥e Sundry grants & donations 146,683 146,683 256,996 Page 15
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) 7 Expenditure on charitable acliwilie5 Unrestrirted funds Designated General Restrieted funds Total 2025 Total 2024 Parish share Service costs Worship team costs Pastorgl Away giving Salaries, Nl & pension Church maintenance 67,272 2.486 67.272 2.694 208 4,874 74 9,872 12,374 107,026 77,466 14.427 9.974 9,872 12,166 90 8,847 8,847 11,670 110,704 29.514 14,680 10,551 6,974 10,583 79 4,470 7,200 21,438 10,466 9,83i 9,496 1,262 89.266 18,16) 4.847 885 Insurance 1,055 5,712 9,883 79 Office costs Outreach Costs Bank charges Trips Depreciation PCC costs 700 810 810 3,41) 86 1,500 1,554 3,413 i,414 124 1.080 180 360 86 1,500 Indepcndent exgmination Training & develi)pment Clergy expenses Professional fees Beaclin food take away 1,554 2,400 1.784 2,400 1.784 4,241 6,865 131,039 147,211 285.115 332,648 8 Net itLeoming/outgoing re50urees Net outgoing resources for ihe year include.. 2025 2024 Depreciation of fixed assets 3.413 3.414 Page 16
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) 9 Staff costs The aggregate payroll costs were as follows.. 2025 2024 Staff cost5 during the year were: Wages and salaries Social security costs Pension costs 105,667 1,807 3.2iO 103,009 1,076 2.941 110,704 107,026 The inonthly avera¥e nuinber of persons {including senior management team) etnployed by the charity during the year wa5 as follows.. 2025 No 2024 No Average numb¢r of employe¢s 4 (2024 - 4} of the above employees participated in the Defined ContribuiiL)n Pension Schemes. Contributions to the employee pension schemes for the year totalled £3.230 {2024- £2.94]). No employee received emoluments of more than £60.0(M) during ihe year 10 Independent examiner's fees During the period. the fees payable (excluding VAT) to the chariry's independent examiner Community Accounting Plus are analysed as follows.. 2025 2024 Independent examination 1,250 900 1,250 900 I l Taxatio The charity is a registered chariry and is therefore exempi from corporation taxation. Page 17
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) 12 Tangible fixed assets Freebold Land and buildings General equipment Fixture5 & FittiThgs Total Cost At l January 2025 17.7i8 14,979 7,977 140,694 At 31 Deceinber 2025 17.7i8 14,979 7,977 140,694 Depreciation At l Janiiary 2025 Charge for the year 35.39) 5,788 797 52,988 3,413 464 At 31 December 2025 37,542 12,974 6,585 56,401 Net book value At 31 De¢ember 2025 80,196 2,705 1.392 84,293 At 31 De¢ember 2024 3,169 2.189 87,706 13 Debtors 2025 2024 Prepayments Other debtors 671 6,i68 549 6,079 7,039 6,628 14 Cash and cash equivalents 2024 Cash on hand 290 141,109 624 158,283 Cash at bank 141,399 158,907 Page 18
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) IS Creditors.. Amounts falling due within one year 2025 2024 Trade creditors Other creditors Accruals 570 1,500 i,149 1,080 1,614 4.649 i.26A Page 19
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) 16 Fund$ Balance at 31 December 2025 Balance at I January 2025 Incoming resources Resourees expended Transfers Unrestricted fuNd5 Geiieral General fund 24,540 140,466 {131,039) (6,262) 27.705 DesIgnled Free 2 B¢ Wedding deposits Pastoral Youth St John's Tower & Steeple Vicars Discretionary Fund Childrens Worker 2,570 1.022 5.678 55 1,332 1,044 250 11,650) 2.252 405 (1,661) 7,323 (4,330) 8,921 124 69 937 (885) 52 4.500 6,000 10.500 (6.865) 5.662 22,305 Total unrestricted funds 38,416 150,098 {137.904) (600) 50,010 Restrieted funds Beacon Project Outreach Property Fund Chiirch Development Preschool & Light Groups Prospects Project Strategic Development 45,973 ?12 59,972 268 (91,059) (430) (3,414) (912) (402) 600 15,486 150 87,707 76,578 929 62 84,293 77.410 671 62 1,744 50,994 (50,994) Total restrieted funds 211,561 113,122 {147,211) 600 178,072 Total funds 249,977 263,220 {285,115) 228,082 The transfer from the General fund to the Beacon Project fund represenis a Mission Support Group contribution. Page 20
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) Balanee at 31 De¢ember 2024 Bk)lance at I January 2024 Incoming resources Resourees expended Trnnsfers Unrestricted funds Geiterul General fund 1.819 160,082 {131,641) (5,720) 24,540 DeSignled Free ? Be Wedding dep05lts Pastoral Youth St John's Tower & Steeple Vicars Discretionary Fund Childrens Worker i.146 305 1,514 717 (2,090) 2.570 1,022 5,678 55 6,152 49 (5,594) (244) (5,061) 5,120 250 3,859 168 1,202 4,500 4.500 13,679 8,183 (13,106) 5,120 13,876 Total unrestricted funds 15,498 168,265 {144,747) (600) 38,416 Restrieted Beacon Project Outreach Property Fund Church Developmei)t Preschool & Light Groups Prospects Project Strategic Development 74,266 312 91,120 76,180 744 62 107,752 {136,645) 600 45,973 312 87,707 76,578 929 62 (3,413) (1,456) 155) 1,854 240 46,332 46.332 Total restricted funds 242,684 156,178 1157,901) 600 Total funds 258,182 j?4,44j {i32,648) 249.977 The specific purposes for which the funds are to be applied are as follows.. The Beacon Project is a project supporting the homeless. The Outreach fund is a fvnd set up to encourage people to come to the church. The Propert), fund is the net book value of the church hall. The Chiirch Development fund is a nd for the re-ordering of inside of the church or any modifications to inside or outside of the church. The Pre-school and Light Groups are funds foi the Sunday school and Undei 5 groups which run in the church. The Prospects. fund is for tlie Dow'n Syndioine Gioup. The State¥ic Development fuiid pay5 the Salary foi a Children's and Family wtsiker. Page21
The Parochial Church Council of the Fcclesiastical Parish of St John with St Mary Mansfield known as St John's With St Mary's PCC, Mansficld Notes to the Financial Statements for the Year Ended 31 Deeember 2025 (Continued) 17 Analysis of net 855et5 between funds Unre5trieted 2025 Total fund5 General Designated Restricted Tangible fixed as5¢ts Current asset% Current liabilities 2,705 29,649 14,649) 81,588 96,484 84.293 148.4)8 {4.649 22.305 Total net assets 27,705 22,305 178,072 228,082 Unrestricted 2024 Total funds Gener81 Designated Restricted Tangible fixed assets Current assets 3,169 24,635 13,264) 84,537 127,024 87,706 165,535 {i.264) 13,876 CuTrent liabilities Total net assets 24,540 13,876 211,561 249,977 18 Related partv transactions During the year the charity inade the following related party transactions.. Ruth Greenfield (Wife of truSe Andy Greenfield) Received remuneration of £31,775 in her capacity as an employee.. Ai the balance sheet date the amount due tolfrom Ruth Greenfield was £Nil {2024- £Nil). 19 Trustees rernuneratioll and expenses During the year the charity made the following transactions with trustees.. Valerie Pearce Valerie Pearce received remuiieration of £9,43i (2024.. £20,121) durin¥ the year. Although Val Pearce is a trustee, she is not paid for being a trustee and Ineasures are in place to ensure no conflict of interest. No trustees have received any reimbursed expenses or any oiher benefits from the charitv during the year. Page 22