2025-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Holy Trinity & Christ Church, Stalybridge

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HOLY TRINITY STALYBRIDGE

Annual Report and Financial Statements of the Parochial Church Council

For the year ended 31 December 2025

Holy Trinity Stalybridge is a UK registered charity number 1144765

2025 REPORT & ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY & CHRIST CHURCH STALYBRIDGE

Charity Name & Christ Church Stalybridge (Holy Trinity Stalybridge)

1144765

Parochial Church Councils (Powers) Measure 1956 as amended; - contained in Schedule 1 to the Church Sarah Crispin ACA, Stewardship Services (UKET) Ltd, 1 Lamb’s Passage, London, EC1Y 8A Bank Virgin Money, Clydesdale Bank, Symington House, 7 North Avenue, Clydebank Business Park, Clydebank, G81 2NT Holy Trinity & Christ Church Stalybridge, Cheshire SK15 2JS 0161 304 9308

Holy Trinity Church is situated in the centre of Stalybridge and, as part of the Church of England, is located in the Diocese of Chester Rev Ga Rev Trevor Green Associate Minister Rev Steve Burmester Associate Minister from July 2025 Rev Charlie Laver Curate to September 2025 Youth Pastor Fleur Greer Children’s Pastor to May 2025 Sue Green Rachael Jackson istant from Aug 2025 Cris Trueman Administrator to June 2025 Caretaker

2025 REPORT & ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY & CHRIST CHURCH STALYBRIDGE

Trustees / PCC Members serving during 2025

Role	Name	Note
Incumbent / PCC Chair	Rev Gary Kennaugh
Curate	Rev Charlie Laver	To September 2025
Licensed Pastoral Worker	Vacant
Churchwardens	Paul Smikle	To May 2025
	Mike Green
	Paul Watkins	From May 2025
Deanery Synod Members	John Haslam	From 2023 APCM to 2026 APCM
	Clive Hustwick	From 2023 APCM to 2026 APCM
	Jamie Shepherd	From May APCM 2024 to 2026 APCM
	Alan Bolton	Elected 2025 APCM to 2028 APCM
	Barry Edge	To May 2025
	Mat Edmondson	Elected 2023 APCM to 2026 APCM
	Seb Fetea	Elected 2023 APCM to 2026 APCM
	Jo Fisher	Elected 2024 APCM to 2027 APCM
	Karen Gascoigne	Elected 2024 APCM to 2027 APCM
	Trisha Jarman	Elected 2023 APCM to 2026 APCM
	Zac Jarvis	Elected 2025 APCM to 2028 APCM
	Carter Nightngale	Elected 2025 APCM to 2028 APCM
	John Paterson	Elected 2025 APCM to 2028 APCM
	Mat Pillar	Elected 2023 APCM to 2026 APCM
	Adele Trueman	Elected 2024 APCM to 2027 APCM
	Wayne Williams	Elected 2024 APCM to 2027 APCM
	Fiona Wilde	To May 2025
Co-optons	David Carter	Co-opted to PCC May 2025 (Treasurer)
Co-optons	Sue Green	Co-opted to PCC May 2025 (Operatons)

2025 REPORT & ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY & CHRIST CHURCH STALYBRIDGE

The PCC is responsible for

Select Observe Make judgments State
Prepare

basic level e-learning safeguarding t

The charity is responsible for cowhole mission of the church – love God, grow community, and se

Holy Trinity Church, Stalybridge

2025 REPORT & ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY & CHRIST CHURCH STALYBRIDGE

Living the Good News

Develop Sunday worship
Create a culture of prayer
Invest in leadership

Sharing the Good News

Make everything about mission
Work for unity with other churches

4. What we did in 2025

4.1 Ministry Review

“Living the Good News of Jesus Christ” and the challenge to use the year to develop good habits in our walk Some of the key events were as follows

Ministry

Inducted a new Associate Minister
The curate formally took over as priest-in-charge of a neighbouring church
Appointed a Ministry Trainee
Took on a New Wine Intern
Appointed a Pastoral Lead
Appointed Women’s and Men’s Ministry Leaders
Launched an extra Breathe service every month
Held a weekend away for the church in Wales
Established an Iranian Church
Held several welcome lunches and saw many join the church
Held mental health courses
Children’s Pastor post came to an end
Appointed a new volunteer losing an experienced volunteer leader and the Children’s Pastor
to relieve the burden on
others
Appointed an intern who became part of the team in September

2025 REPORT & ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY & CHRIST CHURCH STALYBRIDGE

’s Worship Leader which has proved

Established an Early Years Group to cater for children aged 3-4 years old
Witnessed growth
with the
Held ‘Prepare for Uni M ’ to pray and prepare our older youth for
Had an intern volunteer join to help ’s
Witnessed the growth of the volunteer team
Held lessons and assemblies in local schools
Accompanied young people on a church family weekend away and to a youth weekend
• , and 3-2-1
Helped at a Light Party
Took
Witnessed youth b s and c
Saw growing numbers of young people at the ‘Fuel’ monthly
Secured funding for ‘Propel’ sports club and for a ‘Challenge’
Gave away over £20,000 to our mission partners and agencies to support their work and invest in Gospel ministry
Ran Alpha courses and a 321 course
Celebrated “Pentecost In The Park” with other local churches
Held regular prayer walks in the town
Started a monthly Grief Café
Began to consider the possibility of a church plant in the local area

C

together
Launched a Kintsugi course

4.2 PCC Review

The PCC met six during the year October there was a PCC Away Day We considered what, as a church, the next steps should be in the light of -year

2025 REPORT & ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY & CHRIST CHURCH STALYBRIDGE

The APCM took place on 12 May 2025 Paul Smikle, Barry Edge, Fiona Wilde Alan Bolton plus the newly elected and erson David Carter was co-opted to PCC as Treasurer as was Sue Green the the PCC, the been appointed, regularly keep the PCC informed

This year the PCC has had to make - - in order to ensure in a way which honours God, the church and to ensure the church’s future is

and how we spread

the reach of the gospel out into the community

and encouraging people to come closer in community within the church to learn, share

In 2025 our Mission Partners are Tearfund, I support and have links with New Wine, , the Evangelical Alliance, The Message Trust, Silver Cord, Simeons, Trussell Trust and Kintsugi

the accounts have been

Total income on unrestricted funds was £247,341 in 2025 (£229,175 in 2024) 65,660 was spent from unrestricted funds in 2025 (277,229 in 2024) The total unrestricted fund balance at the year-end was £9,962

, above the PCC made and cuts to many ministry budgets a 7, , but the PCC was aware that the full-year impact of its cost-saving l 2026

Removal of curacy costs

are As a result, the PCC concluded that its General Fund reserves target could be reduced from £50,000 (three months’ expenditure) to £35,000 (two months’ expenditure) – the new target to be achieved within two to three

2025 REPORT & ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY & CHRIST CHURCH STALYBRIDGE

8. Risk Statement

The charity is exposed to various risks –

9.

9.1

General minor maintenance work on both buildings, including power washing and removal of weeds from external areas
Church Lightn
Church roof minor repairs and maintenance July 2025
boiler serviced
Sycamore tree in church garden felled

– the report was provided to the PCC

although some of this

is between £2,000 and £3,000, which can be accommodated within In summary t

and cracks
- to tower roof
Vestry roof overhaul

draws on the blessings of the skills of many members of our church family beyond the PCC in order to help it

The PCC is a body corporate established by the Church of England and operates under the Parochial Church - - opted

The ex-

the Vicar (PCC Chair)

2025 REPORT & ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY & CHRIST CHURCH STALYBRIDGE

the Curate
two churchwardens –

There was one casual vacancy 5 John Haslam, Clive Hustwick and Jamie Shepherd will is also a member

members serve for a three-year term, wi

10.2

and currently comprises the vicar, PCC secretary, treasurer, the two churchwardens and two elected PCC 5

10.3 -

training and development, ensuring that the PCC meets it

day-to-

The Deanery Synod team was established to form closer links between the Deanery Synod and PCC and to

This year a Ministry Trainee has been appointed along with a

2025 REPORT & ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY & CHRIST CHURCH STALYBRIDGE

Steve Burmester joined the team in

6

Our vision at Holy Trinity is to see Stalybridge reached, and Tameside blessed, with the good news and transforming love of Jesus

-3

Enlarge – Reaching Stalybridge with the Gospel & making room for new believers Stretch – Equipping the church & shaping every ministry around the Gospel Lengthen – Strengthen –

From this we will

Focus on prayer, discipleship and outreach
Further develop small groups and mid-week community
Hold a Church weekend at home in May

This report was approved by the trustees and signed on their behalf by

Gary Kennaugh (PCC Chair) DATE

INDEPENDENT EXAMINER'S REPORT

TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF

THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, ST ('the Charity')

I report to the members of the PCC (who are also the charity's trustees) on my examination of the accounts of the Charity for the year ended 31 December 2025 on pages 11 to 22 following, which have been prepared on the basis of the accounting policies set out on pages 13 and 14.

Responsibilities and basis of report

As members of the PCC 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 Institute of Chartered Accountants in England and Wales, which is one of the listed b di

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:

accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
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.

Sarah Crispin ACA Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB

Date:

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities 4 Investments 6 Total income and endowments EXPENDITURE ON: Charitable activities 5 Total expenditure Net income/(expenditure) Transfers between funds 13 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 13	Unrestricted Funds £ 234,834 12,480 27 247,341 265,660 265,660 (18,320) 11,463 (6,857) 16,819 9,962	Restricted Funds £ 6,461 - - 6,461 4,435 4,435 2,026 (11,463) (9,437) 16,319 6,883	Total Funds 2025 £ 241,295 12,480 27 253,801 270,095 270,095 (16,294) - (16,294) 33,139 16,84	Total Funds 2024 £ 219,323 28,624 18 247,966 285,689 285,689 (37,724) - (37,724) 70,862 33,139

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on page 13-21 form part of these accounts.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

BALANCE SHEET

AS AT 31 DECEMBER 2025

Note FIXED ASSETS Tangible assets 8 CURRENT ASSETS Debtors 9 Cash at bank and in hand 10 CREDITORS: Amounts falling due within one year 11 Net current assets / (liabilities) Total assets less current liabilities TOTAL NET ASSETS FUND BALANCES 13 Unrestricted Funds General funds Designated funds Restricted Funds	Unrestricted Funds £ - - 3,296 10,314 13,610 (3,648) 9,962 9,962 9,962 6,981 2,981 9,962 - 9,962	Restricted Funds £ - - 6,883 - 6,883 - 6,883 6,883 6,883 - - - 6,883 6,883	Total Funds 2025 £ - - 3,296 17,19 20,49 (3,648) 16,84 16,84 16,84 6,981 2,981 9,962 6,883 16,84	Total Funds 2024 £ 833 833 10,112 25,814 35,926 (3,621) 32,305 33,139 33,139 14,431 2,388 16,819 16,319 33,139

The financial statements were approved by the members of the PCC and were signed on its behalf by:

--------------------------------------Rev Gary Kennaugh Date: ____

Charity number: 1144765

The notes on page 13-21 form part of these accounts.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Statutory Information

The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity & Christ Church, Stalybridge is a charity registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention [as modified by the revaluation of certain assets, which are measured at fair value through the Statement of Financial Activities]. The financial statements include all activities for which the PCC is legally responsible; the activities of informal gatherings of church members and groups that owe their main affiliation to another body are excluded.

These financial statements have been prepared in accordance with The Church Accounting Regulations 2006, 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)' ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The previous year's results have been restated to reflect a change from Receipts & Payments accounts to accruals accounting due to income during 2025 breaching the £250,000 threshold for Receipts & Payments accounts. The results for 2024, which are comparatives quoted in these accounts, have been restated; details of the restatement are given in note 15.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The PCC have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The PCC have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the PCC have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The PCC have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income Income (which includes planned giving, collections and other donations) is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part income is generally recognised when it is received by, or on behalf of, the PCC. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church retreats and events and the letting of property for community use.

Investment income represents income generated by the charity's assets and consists of bank interest.

c) Expenditure Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Contributions in respect of the diocesan parish share are included in the Statement of Financial Activities for all amounts agreed to being payable for the financial year. Any contributions that have not been paid over by the year end are included as a creditor.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2 Accounting Policies (cont.)

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

e) Tangible fixed assets

Consecrated and beneficed property is not included in these financial statements by virtue of s.10(2) of the Charities Act 2011. All expenditure on consecrated or beneficed buildings is written off in the year in which it is incurred.

Movable church furnishings held by the incumbent and Churchwardens on special trust for the PCC and which require a faculty for disposal are capitalised in accordance with the policy set out below. These items are regarded as inalienable property and are listed in the church's inventory which can be inspected at any reasonable time. Inalienable property acquired prior to 2000 has not been capitalised as there is insufficient cost information available.

The church building and vicarage are held in trust by the Diocese on behalf of the PCC. These properties are essential for the mission of the church and have been in use for many years but they have not been included in these financial statements as there is insufficient cost information and their depreciated cost is unlikely to be material. The St Matthew's Centre is owned by the St Matthew's Trust but is used as the church hall, and is run and maintained by the church.

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Equipment Over 3 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Pension scheme arrangements The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

g) Taxation

The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

h) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

i) Critical accounting estimates and areas of judgement The members of the PCC do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

3 Donations and legacies

Donations of cash and similar Government grants (note 3a) Other grants receivable Gift aid recoverable a Tameside BC Listed Places of Worship grants 4 Income from charitable activities Church events & activities PCC fees Lettings for community use 5 Charitable expenditure a Costs incurred directly on specific activities Ministry expenses: Parish share Ministry staff employment costs Clergy accommodation costs Clergy expenses Youth & Children's ministry Other ministry expenses Upkeep of services Property expenses: Church Utilities Church Repair & Maintenance Church Insurance St Matthew's Utilities St Matthew's Repair & Maintenance St Matthew's Insurance Upkeep of grounds Grants payable (note 5c) b Costs incurred on support & administration Governance costs Independent examiner's fee Operational & administration costs Depreciation of tangible fixed assets Total expenditure Government grants comprise:	2025 £ 201,730 1,200 834 37,531 241,295 2025 £ 1,200 - 1,200 2025 £ 10,746 549 1,185 12,480 2025 £ 70,214 79,163 8,415 2,282 9,124 16,442 4,702 190,342 12,622 4,896 6,893 7,099 311 3,669 1,817 37,307 22,361 250,010 2,640 2,640 16,612 833 20,085 270,095	2024 £ 181,877 110 2,751 34,586 219,323 2024 £ - 110 110 2024 £ 20,514 406 7,704 28,624 2024 £ 68,169 83,374 9,841 1,217 9,637 7,301 4,441 183,980 15,132 2,512 6,560 10,375 18,325 1,898 384 55,187 28,469 267,635 1,320 1,320 15,900 833 18,054 285,689

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5 Charitable expenditure (cont.)

c Grants payable

Grants for UK and overseas mission Grants for the relief of poverty & other UK charities The comparatives for the previous year are as follows: Grants for UK and overseas mission Grants for the relief of poverty & other UK charities The charity's principal grants to institutions comprised: Christians Against Poverty International Justice Mission UK Open Doors Tearfund Africa Inland Mission St James Millbrook Grants to institutions for less than £1,000 each	Institutions £ 16,907 5,205 22,111 Institutions £ 23,436 4,133 27,569	Individuals £ 250 - 250 Individuals £ - 900 900 2025 £ 4,830 4,000 4,247 5,195 - - 3,840 22,111	2025 £ 17,157 5,205 22,361 2024 £ 23,436 5,033 28,469 2024 £ 4,133 1,915 1,920 2,351 9,000 5,000 3,250 27,569

6 Analysis of staff costs, the cost of key management personnel and trustee remuneration

The average monthly number of employees during the year was 4.3 (2024: 4.8). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the members of the PCC and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:

			Employer
	Wages &	Social	pension	2025
	salaries	Security	contributions	£
Members of the PCC
Susan Green	13,434	1,515	403	15,352

No members of the PCC were employed during the previous year:

Susan Green served as Operations Manager and received the above payments for serving in that capacity, not for serving as a member of the PCC; these payments are permitted by the charity's governing document. Only remuneration received during the period they served on PCC is included in this disclosure.

Gary Kennaugh and Charlie Laver (who are/were clergy members of the PCC) receive a stipend from the Diocese and so they are not employees; some of the Parish Share paid to the Diocese is used to help meet the cost of these stipends. Gary Kennaugh was provided with accommodation (which is customary for clergy) and Charlie Laver received a housing allowance. The cost of this accommodation to the PCC is disclosed in note 5 'Charitable Expenditure'. The charity also reimbursed expenses to clergy; again these costs are disclosed in note 5 'Charitable Expenditure' under the heading 'Clergy expenses'.

Payroll costs included redundancy and termination payments totalling £10,415 (2024: £nil) and comprise statutory payments and ex-gratia payments where this was considered appropriate. Redundancy and termination payments are charged when the liability or obligation arises.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7 Acting as agent

On occasion the charity receives money on behalf of other charities or individuals, which it banks and then pays out. This income is received as agent and the income, and the related payments, are excluded from the Statement of Financial Activities; any money that has not been distributed by the year end is recognised as a creditor.

During the year the charity acted as agent for Chester Diocesan Board of Finance and for 2 individuals and in that capacity:

a) received £1,405 (2024: £832) and paid £1,405 (2024: £832)
b) at the year end the charity owed £nil (2024: £nil) relating to agency arrangements.

8 Tangible fixed assets

Cost At 1 January 2025 Additions Disposals At 31 December 2025 Accumulated depreciation At 1 January 2025 Charge for the year At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 Debtors Falling due within one year: Gift aid recoverable Other debtors Cash at Bank and in Hand Cash at bank with immediate access Petty cash Creditors: liabilities falling due within one year Taxation and social security Other creditors Accruals	Fixtures, fittings and equipment £ 9,991 - - 9,991 9,158 833 9,991 - 833 2025 £ 3,296 - 3,296 2025 £ 16,230 96 17,19 2025 £ 1,008 - 2,640 3,648	Total 2025 £ 9,991 - - 9,991 9,158 833 9,991 - 833 2024 £ 3,638 6,474 10,112 2024 £ 22,892 2,923 25,814 2024 £ 1,998 303 1,320 3,621

9 Debtors

10 Cash at Bank and in Hand

11 Creditors: liabilities falling due within one year

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

12 Pension commitments

During the year employer’s pension contributions totalling £1,682 (2024: £2,238) were payable to defined contribution personal pension schemes. No pension contributions were owing at the balance sheet date (2024: £303).

13 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds Cascade Trinity Tots Books Youth Events He-Brews Cafe Events Chidrens Ministry General Unrestricted Funds Total Unrestricted Funds Restricted Funds Believing Science Project Cascade Grants Tameside Stronger Communities Grant Youth Ministry Church Weekends Children's Pastor Garden Team Gifts Children's Ministry Community Winter Support Grant Mission Aggregate of funds	Opening balance 2025 £ 422 587 255 684 410 - 30 2,388 14,431 16,819 382 1,496 880 1,717 10,791 - 487 - 369 - 197 16,319 33,139	Incoming resources 2025 £ 100 1,608 188 - 546 8,631 - 11,074 236,267 247,341 - - - 1,000 - 1,620 2,000 - (132) 1,200 773 6,461 253,801	Outgoing resources 2025 £ (144) (574) (421) - - (19,350) - (20,488) (245,172) (265,660) (236) (214) (357) (1,195) - - (377) - (121) (1,052) (885) (4,435) (270,095)	Transfers in the year 2025 £ - - 78 (684) (956) 11,600 (30) 10,007 1,455 11,463 - - - - (10,791) (675) - - - - 4 (11,463) -	Closing balance 2025 £ 378 1,621 100 - - 881 - 2,981 6,981 9,962 147 1,282 523 1,522 - 945 2,110 - 116 148 89 6,883 16,84

The transfers referred to above were made for the following reasons:

a) from general funds to restricted funds to ensure the correct classification of donations received for restricted purposes

b) from general funds to restricted and designated funds to offset small deficits

c) from Youth Events designated & Church Weekends restricted funds to a new events designated fund. This follows a review of events which has concluded that income from events is not restricted, but that the PCC wishes it to be designated to the

t i ti d) from He-Brews Café designated fund to general funds for café supplies purchased from general funds

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

13 Funds (cont.)

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Tangible fixed assets Debtors Cash at bank and in hand Creditors falling due within one year		General Designated funds funds £ £ - 3,296 7,333 2,981 (3,648) 6,981 2,981 Unrestricted Funds	Restricted funds £ 6,883 6,883	2025 £ - 3,296 17,19 (3,648) 16,84

In the previous year the movements in the charity's funds were as follows:

Designated Funds Cascade Trinity Tots Books Youth Events He-Brews Cafe Chidrens Ministry General Unrestricted Funds Total Unrestricted Funds Restricted Funds Believing Science Project Cascade Grants Tameside Stronger Communities Grant Youth Ministry Church Weekends Children's Pastor Garden Team Children's Ministry Together Energy Grant (Restricted) Mission Aggregate of funds	Opening balance 2024 £ 559 349 256 40 - - 1,204 61,652 62,857 2,562 1,732 880 788 (500) - - 43 2,500 - 8,005 70,862	Incoming resources 2024 £ 142 1,448 261 5,666 410 31 7,958 221,216 229,175 371 - - 1,646 11,799 1,654 871 1,813 - 637 18,791 247,966	Outgoing resources 2024 £ (279) (1,210) (262) (5,022) - (1) (6,775) (270,454) (277,229) (2,550) (236) - (717) (301) - (384) (1,332) (2,500) (440) (8,460) (285,689)	Transfers in the year 2024 £ - - - - - - - 2,016 2,016 - - - - (207) (1,654) - (156) - - (2,016) -	Closing balance 2024 £ 422 587 255 684 410 30 2,388 14,431 16,819 382 1,496 880 1,717 10,791 - 487 369 - 197 16,319 33,139

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

13 Funds (cont.)

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets Debtors Cash at bank and in hand Creditors falling due within one year		General Designated funds funds £ £ 833 - 10,112 - 7,107 2,388 (3,621) - 14,431 2,388 Unrestricted Funds	Restricted funds £ - - 16,319 - 16,319	2024 £ 833 10,112 25,814 (3,621) 33,139
		General funds £ 833 10,112 7,107 (3,621) 14,431

Designated Funds

Book Sales - income and expenditure from the purchase and sale of Christian books Bridge Café/He-Brews - income from the running of a lunchtime café each Wednesday Cascade - a weekly drop-in providing fellowship, games, crafts and refreshments

Children's Ministry - income and expenditure related to events for children

Events - income & expenditure related to specific events such as weekends away. Any surplus on events will be transferred to general.

Trinity Tots - a parent/carer and tots group meeting every Monday morning in term time Youth Ministry - monies received and paid out for specific youth activities

Restricted Funds

Believing Science Project - a grant received in 2021 to facilitate science-faith events across the north of England Cascade Grants - grants received specifically for the Cascade ministry (weekly drop-in)

Children's Ministry - grants received in support of children's activities including a Children's conference in 2024. Children's Pastor - donations to help fund the position of Children's Pastor

Church Weekends - income and expenditure related to the 2024 church weekend at home and 2025 church weekend away. Community Winter Support Grant - a grant from the Council intended to assist with the utility costs arising from community Garden Team - income and expenditure related to the upkeep and improvement of the garden area

Gifts - donations for staff leaving employment with the church

Tameside Stronger Communities Grant - a grant received in 2022 from the Council's Building Stronger Communities Fund Together Energy Grant - a grant from the TogetherEnergy Fund (Forever Manchester) - intended to alleviate the impact of rising utility costs on community facilities

Mission - funds raised for various other charities.

Youth ministry - grants received for specific youth activities

14 Transactions with related parties

During the year the charity:

a) received donations totalling £88,328 (2024: ££88,062) from related parties (which includes members of the PCC, any other members of key management and anyone closely connected to them).
b) No expenses (2024: £nil) were paid to, or for, non-clergy members of the PCC. Reimbursements for expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a PCC member are not included in this disclosure

During the year the charity also made the following payments to, or for, related parties:

a) Crispin Trueman, who is closely related to Adele Trueman - a member of the PCC - received employment benefits totalling £19,988 (2024: £20,939) in his role as Church Administrator.
b) Samantha Patterson, who is closely related to John Patterson - a member of the PCC - received employment benefits totalling £19,986 in her role as Youth Pastor.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

15 Reconciliation with previously reported funds

During the year the charity changed its account these accounts have been re-stated follows:

. The comparatives presented in

and a reconciliation with the reserves and results reported previously

Reconciliation of reserves

Previously reported reserves, at 31 December Adjustments arising from change of accounting policy inclusion of fixed assets inclusion of debtors inclusion of creditors Re-stated reserves, at 31 December Previously reported results Adjustments arising from change of accounting policy depreciation charge movement on debtors movement on creditors Re-stated results onciliation of results	2024 £ 25,814 833 10,112 (3,621) 33,139 2024 £ (39,241) (833) 3,048 (697) (37,724)	2023 £ 65,055 1,667 7,064 (2,924) 70,862

Reconciliation of results

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY & CHRIST CHURCH, STALYBRIDGE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2025

Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities 4 Investments 6 Total income and endowments EXPENDITURE ON: Charitable activities: 5 Total Expenditure Net income/(expenditure) Transfers between funds 13 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 13		General Designated 2025 2025 £ £ 234,506 328 1,734 10,746 27 - 236,267 11,074 245,172 20,488 245,172 20,488 (8,905) (9,415) 1,455 10,007 (7,450) 593 14,431 2,388 6,981 2,981 Unrestricted funds	Restricted 2025 £ 6,461 - - 6,461 4,435 4,435 2,026 (11,463) (9,437) 16,319 6,883	Total 2025 £ 241,295 12,480 27 253,801 270,095 270,095 (16,294) - (16,294) 33,139 16,84		General Designated 2024 2024 £ £ 213,088 426 8,110 7,532 18 - 221,216 7,958 270,454 6,775 270,454 6,775 (49,238) 1,184 2,016 - (47,221) 1,184 61,652 1,204 14,431 2,388 Unrestricted funds	Restricted 2024 £ 5,809 12,981 - 18,791 8,460 8,460 10,331 (2,016) 8,314 8,005 16,319	Total 2024 £ 219,323 28,624 18 247,966 285,689 285,689 (37,724) - (37,724) 70,862 33,139