## 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 1 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)| 2 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 - 3 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 _5._ ## **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 4 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 5 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 6 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) 7 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 8 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 9 ## **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: 1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Sarah Crispin ACA Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB Date: 0 ## **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. 1 ## **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. 2 ## **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. 3 ## **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. 4 ## **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| |---|---|---| 5 ## **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. 6 ## **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** 7 ## **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 8 ## **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| |---|---|---|---|---|---| 9 ## **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. 0 ## **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_ 1 ## **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| |---|---|---|---|---|---|---|---|---| 2