THE ANNUAL REPORT
AND FINANCIAL STATEMENTS OF THE ECCLESIASTICAL PARISH OF ST[MARY] THE VIRGIN, LEIGH (MANCHESTER DIOCESE) FOR THE YEAR 2025
The Diocese of Manchester, Salford[&] Leigh Deanery, The Parish Church of St Mary[the] Virgin, Leigh St Mary’s Way, Leigh
WN7 1EB
Vicar
Interregnum[until] 27 September 2025
The Rt Revd Jonathan Ruhumuliza
PAROCHIAL CHURCH
COUNCIL OF ST MARY[THE] VIRGIN, LEIGH
Page[1]
co
| co | |
|---|---|
| Page 1 |
Contents |
| Page 2 | Administrative Details |
| Page 3-7 | Report ofthe Trustees |
| Page 8 | Independent Examiner’ report |
| Page 9 | Statementof Financial Affairs (SoFA) |
| Page 10 | StatementofAssets and Liabilities |
| Pages 11-17 | Notesto the Accounts |
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN, LEIGH
Page[2]
ADMINISTRATIVE DETAILS
PCC Members — Members who have served during the year and until the date of approval ofthis, report are:
| Chairman: | Chairman: | TrevorBailey | ||
|---|---|---|---|---|
| Allan Marsh (Warden) | ||||
| The Rt Revd Jonathan Ruhumuliza | From October2025 | |||
| Churchwardens: | Allan Marsh* | |||
| David Pickles* | ||||
| Gail Slater* | From August 2025 | |||
| Deanery SynodReps | Valerie Connell* | P.C.CSecretary | ||
| TrevorBailey* | ||||
| Emma Owen | ||||
| (plus 1 Vacancy) | ||||
| Elected Members: | Beverley Beenham | |||
| David Crompton | ||||
| Barbara Jones | ||||
| Elizabeth Marshall | ||||
| ‘AnnMatthias | From APCM 2025 | |||
| Samantha Pickles | ||||
| Majorie Magezi | From APCM 2025 | |||
| *= | Ex-Officio | |||
| Bankers: | Royal Bank of Scotland | |||
| 4° Floor | ||||
| 1 HardmanBoulevard | ||||
| Manchester, M3 44Q | ||||
| CCLAInvestment Management | ||||
| utd | ||||
| 80 Cheapside | ||||
| London, EC2V 6DZ | ||||
| Insurers: | Ecclesiastical | |||
| Independent Examiner: | Mr Terence Cooper | |||
| 92, Gilda Road | ||||
| Boothstown | ||||
| Worsley | ||||
| Manchester, M28 1BP |
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN, LEIGH
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REPORT OF THE TRUSTEES FORTHE YEAR ENDED 31st DECEMBER 2025
The membersofthe Parochial Church Council (PCC), whoare thetrustees of thecharity, present their annualreport[and] financial statements for the year ended[31] December 2025.
Structure, Governance and Management
The PCCof St Mary the Virgin Leigh is an independent charity which is part of the Diocese of Manchester within the Church of England. Under rules introduced by the Charities Act 2006, the Charity was formally registered with The Charity Commission from 13 February 2013 as charity Number 1150800. Registration with the Charity Commission did notalter the requirements placed upon[the] Charity, because excepted charities always have, and continue to be, fully under the supervision[of][the] Charity[Commission.]
PCC’s are governed bytwopieces of Church of England legislation, called Measures. These are:
-
The Parochial Church Councils (Power) Measure 1956 as amended, which definesthe principal function, or purpose, ofthe PCC as “promotingin the parish the whole mission ofthe church”
-
- The Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended)
The method of appointment of PCC members (trustees) is set out in the Church Representation Rules. Members can be ex-officio or elected by the Annual Parochial Church Meeting (APCM) usually for a three-year period. All Church attendees are encouraged to register on the Electoral Roll and standfor election to the PCC.
There is a Standing Committee whichhas the powerto transact the business of the PCC between its meetings, subject to any[directions] givenit by the[PCC,] and consists ofthe Incumbent (Chair),Church Wardens, secretary and a PCC Member.
Charitable Objectives and Principal Activiti
Members of St Mary's PCC,as trustees, have the responsibility of co-operating with the incumbent, the Right Reverend Jonanthan Ruhumuliza, in promotingin the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCCalso has maintenance responsibilities for[the] Church building situated in St Mary's Way. Leigh.
The trustees have referred to the information containedin the Charity Commission's general guidance onpublic benefit when reviewingthe aims and objectives andin planning future activities. The trustees believe that the activities carried out benefit the public by providing opportunities to meet as a
community, to serve one another and to provide service and[otherwise] assist those individuals in need because of social exclusion, poverty, disability or lack of opportunity
Church Attendance
Atthe 2025 Annual Parish Meeting there were 66 (2024: 142) names ontheelectoral roll.
At the annual countin October 2025 the average church attendance was 76 of which 20 were children (2024:[72] of which[16] were children)
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN, LEIGH
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REPORT OF THE TRUSTEES FORTHE YEAR ENDED 31st DECEMBER 2025 (CONT)
Financial Arrangements
The accounts ave[been] prepared on a Receipts[and] Payments[basis][and][have][been] independently examinedin a ‘cordance with the requirements of the Charities Act.
The PC s the beneficial owner[of] the playground atSt John’s school. The PCC earns income from this asset.
The vicar and churchwardens are trustees of the Travice Charity whilst we are in an interregnum, while the Prescott Charityis the responsibility of the Deanery Chapter. These charities are independent of the[PCC] and as such no transactions or balances are included within these financial statements except for anydonations which might be received from time to time by the PCC from the charities.
Reviewof the year
‘This year has seen the continued success of the Community Hub held each Wednesday morning. It isa weekly drop-in session 10.00 until 1.00 which provides a warm space, hot drinks, toast, and soup for anyone whowishes to come, on a purely voluntary donation basis. to extend the church’s outreach into the community. The Bible Study Group whichalso meets on Wednesday is a sign of the chureh’s spiritual outreach
Our 2025 Christmas Fayre was very successfulthanks to great teamwork fromour church community andlots of varied advertising which seems to have helped with its success getting the word out to the wider community. Community Bingo and[the] two Community Days in the summer again were very successful in bring newfaces into our church.
2025 also saw the return of the Train Fayre which proved very popular along with the craft stalls and church cafe we had running that weekend. The cafe has also hosted two very successful church breakfast’s following our Sunday service which are always a hit with the congregation and help bring our community together.
Sunday[School][has] also grownin popularity, and we have seen a growth in the numbers of children attending. The attendance regularly reaches maximumcapacity resulting in wait lists. Highlights from the Sunday school included their Easter Bonnet Parade and the Christmas Nativity as part of the Carol Service.
We continued to support other charities throughoutthe year including Christian Aid and Wigan and Leigh Hospice
We were in an Interregnum until September 2025 and we are grateful for the assistance by P.T.0’s during[this] time and for their continued support. September 2025 saw the licencing of our new Incumbent The Rt Rev'd Jonathan Ruhumuliza whois also Incumbent at St Peter’s and St Pauls. We
wouldlike to take this opportunity to welcome Jonathan to the St Mary the Virgin family and we are looking forward to his leadership, knowledge and faith[he] brings to our community
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN, LEIGH
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Financial Review
In 2025 the PCC decided that it would prepare the account in receipts and payments format, where previously this has been prepared in the accruals format. The PCC do not meet the criteria for compulsory use of accruals, and it was thought easier toswitchto receipts and payments formats 2025.
Dueto the switchsome figures are only representative of[11] months as due to outstanding accruals which were included in last accounts. years
In 2025 the PCC also switched accounting software to Data Developments My Fund Accounting
online. The new system has some altered headings. and the figures for 2024 have been adjusted accordingly and ratified by the independent examiner as being accurate.
Receipts[from] unrestricted funds were £56.01 1.02 (2024: Income £76,230). Receipts from restricted funds was £4,761.80 (2024: Income £3,883), as disclosedin page 9. Unrestricted Receipts decreased compared to the year before mainly due to no legacies received, reduced donations and gift aid. Restricted Receipts increased due to grants received and an increasein statutory fees from weddings.
Payments from restricted fimds totalled £4571 (2024: £2374). Payments from unrestricted funds totalled £75,682.20 (2024: Expenditure £83,660), the unrestricted payments consisted mainlyofparish share (52.06%), utilities (31.34%), insurance, staffing costs and church repairs. Ongoing running cos! of the church decreased slightly due to the water leak finally being resolved and ourbill reduci significantly. In regard to ongoing running costs new contracts have been negotiated for both the electricity[and] gas. We have already seena reduction in the electricity costs from August 2025 and we will seethe benefits of the new gas negations from August 2026.
The number ofpeople who gave regularly to general church funds through the bank or the envelope scheme during the year was 52 (20; '5) and of these 41 (2024: 46) donated throughthe gift[aid]
scheme. In the year total planned giving was £22,662.35 (2024: £24,814) and £3,322.38 (2024: £7,292)
tax was recovered through the gift aid lite scheme.
2025 saw the appointmentof a new Gift Aid Secretary. Due to training delays the gift aid for Julyto December 2025 has not yet been claimed, This will be claimedin early 2026 and will be paid against the 2026 Parish Share through the Gift Aid Lite Scheme. The comparable figures for the full year are not available at this time. In thefirst half of2025 a review of the Community Hub, & Friday coffee was conducted. AC its creation it was felt that the Community Hub profits were best restricted to the running of the community hub So as not to burden the churches general funds. This was not tobe the case and it became quite profitable. The[PCC] felt[that] it is no longer appropriate to restrict these funds as signage was no longer being displayed tothis effect, and although all restricted funds will be used for the running of the Hub, all future monies from the PCC meeting dated the 29th July 2025 would be recorded as unrestricted general funds, The Friday Café, due to increased energy and food costs, is no longer profitable and fromthe same date will nolonger be recorded as fund raising but as a church activi
At the end of 2025 the PCC were owed funds from the Diocesan Sequestration Accountof £424.41
this is shown in the ageney account, this has nowbeenpaid, similarly the playground rent at St Johns primary[school][was] also[outstanding] at[the][end][of] December 2025[but] this again atthe time this report is[written][has] now been paid. At the end of 2025 the PCC were owed £429 for an outstanding funeral payment,[this][is][to] be[address][with][the] Funeral Directors concemedin 2026.
It is not possible to quantify, in financial terms, the work done by many volunteers, but the PCC recognises[and][is] grateful[for][this.]
PAROCHIAL CHURCH COUNCIL OF ST MARY[THE] VIRGIN, LEIGH
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Risk Review, Funds and Reserves Policy
Itis PCC policy to try to maintain a balance on general unrestricted funds (excluding designated funds) to cover both ordinary running costs and those which arise unexpectedly. The PCC would always aim to hold at least 6 months’ running costs in free reserves. and this would be approximately £40.126.82 (2024: £43,000) At 31st December 2025, the balance stood slightly higher than target range at 6.5 months,
It is the PCC policy to maximise investment returns by investing surplus funds with CCLA. At the year-end there was a balance of £154,336.05 (2024: £162,004) in the Church of England deposit account, The PCC aim to maximise investment returns by investing surplus funds. In 2026 the PCC will considerif this investment policy best suits their needs.
Further details of funds as set out in note 9 ofthe Financial Statements.
Future Developments
The PCC plansto continue developing links with the wider community and to make St. Mary’s the natural venue for social, as well as spiritual activities in the town. The Diocesan visionfor “Mission Communities” will affect the ongoing ministryof the church as fewer stipendiary clergy are appointed. Going forward we must face the challenges of increased[running] costs,[and] the difficulties this poses on meeting ourParish Share in full.
The social committee have proposed a full itineraryfor the years fundraising so we can maximise the number of volunteers available and so we are able to ensure advertising meetsits full potential. Some of the upcoming events include Community Bingo Nights, Spring Festival and Train Fayre, Harvest Breakfast, Heritage Days and the 2026 Christmas Fayre.
Going[forward] we plan to look at[how] we can reduce spending[where] possible[and] continue to look at way’s we can create newincome for the Church and build the community spirit around the .[We] plan to[have] a new finance committee who will help advise the PCC on ways we can make cuts,[maximise] our profits and investigate the best rates for our utilities going forward.
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN, LEIGH
Page7
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2025 (CONT
Statement of Trustees Responsibilities
Charity law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state ofaffairs of the charity and ofits financial activities for that period. In preparing those financial statements the trustees have:-
-
@ selected suitable accounting policies and applied them consistently;
-
3 made judgements and estimates that are reasonable and prudent;
-
2 stated whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepared the financial statements on the going concer basis.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy[at] any[time][the][financial] position ofthe charity andto enable them to ensure that the financial statements comply with the Charities Acts. They are also responsible for safeguarding the
assets ofthe charity and hencefortaking reasonable steps forthe prevention and detection of fraud and other irregularities
Approved by the members of the PCC on[21*] April 2026 and signedon their behalf by
----- Start of picture text -----
= a - (PCC Chairman)
+ Imathag Rutunucs 24
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CHARITY COMMISSION) independent examiner's
FOR ENGLAND AND WALES | report on the accounts Re
uny een acs[Los] Report to the trustees/ THE PCC OF ST[MARY] THE VIRGIN, LEIGH members of
Onaccounts for the year 31 DECEMBER[2025] Charity no 1150800 ended - (ifany ) a Setouton pages 1-17[of] the Trustees Report
| report to the trustees on my examination of the accounts of the above charity (‘the Trust’)[for] the year ended 31/12/2025. Responsibilities and Asthe charity trustees of the Trust, you are responsibie for the preparation basis of report of the accounts in accordance with the requirements ofthe Charities Act 2011 (‘the Act’).
| report in respect of my examination of the Trust's accounts carried out under section 145[of] the[2011] Act and in carrying out my examination, |
have followed the applicabie Directions given by the Charity Commission
under section 145(5)(b) of the Act. Independent Ihave completed my examination. | confirm that no material matters have examiner's statement cometo my attention in connection with the examination which gives me cause to[believe][that] in, any materia! respect
accounting records were not kept[in] accordancewith section 130of the Act or
the accounts do not accord with the accounting records
| have no concerns and have comeacrossno other mattersin connection
with the examination to which attention should be drawn in order to enable a proper[understanding] of the accounts to be[reached,]
~—Cate: 46 Apri 2026 pS Name: |[Terence] William Coopal Relevant professional | Retired Bank Manager qualification(s) or(if any):body |[-][Former][Associate][of][ the][Institute][of][Bankers] (ACIB) |
| 92 Gilda Road,[Boothstown,] Worsley, Manchester. M28 1BP
Parochial Church Council of St Mary the Virgin, Leigh
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Statement Financial Activities of For the period from 01 January 2025 to 31 December 2025
| Forthe period | from 01 | January 202 | 5 to 31 Dece | mber2025 | ||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Prioryear | |||
| funds | funds | funds | total funds | |||
| Income and endowments from: | ||||||
| Donations andlegacies |
37,511.84 | 1,870.75 | 39,382.59 | 55,871.81 | ||
| Incomefrom charitable | ||||||
| activities | 13,091.38 | 2,891.05 | 15,982.43 | 13,222.71 | ||
| Othertrading activities | - | - | ||||
| Investments | 5,407.80 | - | 5,407.80 | 11,319.33 | ||
| Otherincome | - | - | - | |||
| Total income | 3601102 | 476180 | 60,/7282 | 60,115.65 | ||
| Expenditure on: | ||||||
| Raising funds | 1,139.81 | - | 1,139.81 | 1,195.90 | ||
| Expenditure on | charitable | |||||
| activities | 74,542.39 | 4,571.43 | 79,113.82 | 84,838.65 | ||
| Other expenditure | - | : | - | |||
| Total expenditure | 75,062.00 | 4.011% | 0255.05 | 86,034.55 | ||
| Net income / | (expenditure) resourcesbefore | |||||
| transfer | -19,671.18 | 190.37 | -19,480.81 | -5,920.70 | ||
| Transfers: | ||||||
| Grosstransfers betweenfunds- | in | - | - | - | 30,400.00 | |
| Grosstransfers between funds - out Otherrecognised gains/ losses Gains/losses oninvestmentassets |
- - |
- - |
- - |
-30,400.00 - |
||
| own use | : | -302.00 | -302.00 | - | ||
| Net movement in funds | 19,671.18 | “111.63 | -19,782.81 | -5,920.70 | ||
| Reconciliation | of funds | |||||
| Total funds brought forward | 180,761.61 | 11,186.00 | 191,947.61 | 197,868.31 | ||
| Total funds carried forward | 161,090.43 | 11,074.37 | 172,164.80 | 191,947.61 |
The notes on pages 11 to 17 form part of these accounts
Parochial Church Council of St Mary the Virgin, Leigh
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| Page 10 | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| ‘Statement of Assets | and Liabilities (by | fund) | |||||||||
| ‘Asat: 31 December 2025 | |||||||||||
| 2025 | 2028 | ||||||||||
| —— | |||||||||||
| Balance | |||||||||||
| balance | |||||||||||
| Tangible Assets | |||||||||||
| {5430: | Community | Hub - Tables & Chairs | |||||||||
| Community Hub | Restrcted | 2384.40 | 2.090.40 | ||||||||
| 2394.40 | 2,696.40 | ||||||||||
| Tangible Assets | 2384.40 | 2,506.40 | |||||||||
| (Cash At Bank | And In Hand | ||||||||||
| {8501: | Royal Bank | of Scotland | |||||||||
| Eco | & Muddy Church | Restricted | = | ||||||||
| Garden | OF Rememberance |
Restrctes | 2 | ||||||||
| General Fund | ——_Unvestricied | 5.58074 | 8073.68 | ||||||||
| Under 18's Mission Fund | Designated | o745e | 1240.36 | ||||||||
| Community Hub | Restricted | 28842 | 273028 | ||||||||
| FlowerFund | Restricted | 358.08 | 100.02 | ||||||||
| Restricted Organ Fund | Resvictes | 5.19255 | 541255 | ||||||||
| ‘Agency cllecton | Restrctes | 78145 | 1450.56 | ||||||||
| 14.682.90, | sg0r848 | ||||||||||
| 505: | Royal | Bank | of Scotland - Organ Fund |
||||||||
| Designated Organ Fund | Designated | 7 | 5,000.00 | ||||||||
| Restricted Organ Fund | Restricted | 7 | 5.41255 | ||||||||
| : | 1041255, | ||||||||||
| 18510: | CCLA (CBF)deposit account | ||||||||||
| General Fund | ——_Unvestictes | 39,261.08 | sr ses48 | ||||||||
| (Church Fatrie Fund | Designated | 18,345.00 | 19.945.00 | ||||||||
| Designates Organ Fund | Designated | 5,000.00 | - | ||||||||
| ‘Support | For Parish Income | Designated | 90,000.00, | '20.000.00 | |||||||
| Cock Motor | Restictes | 130.00, | 130.00 | ||||||||
| 154,396 05 | 162,004.44 | ||||||||||
| 6570: | Bell | Fund Cash | |||||||||
| Balls Furs | Restricted | 7 | na78 | ||||||||
| 11375 | |||||||||||
| £580: | Friday Coffee Float | ||||||||||
| Genecai Fund | Unrest | 20 | 20 | ||||||||
| 20 | 20 | ||||||||||
| Debtors | 2024 Only) | - | 8108.74 | ||||||||
| Liabilities | Total Assets | Cash at Bank ‘And In Hand 199,038.95 199,678.93, Tae |
|||||||||
| ‘Agency | Accounts | ||||||||||
| 16599: | Agency collections | ||||||||||
| ‘Agency collection | Restricted | 13145 | |||||||||
| 73188 | |||||||||||
| ‘Agoney Accounts 734.48 Creditors (2024 Only) 1042772 Grand Totalof Funds Held at Year Enda Ce ‘The notes on pages 11to 17 form par of these accounts Approved bythe Parochial Church Council on 21st Apr 2028 and signed on ts behalf by bbs eae PCC Chairman) +Tmatha Ratunucs 2A |
Page[11]
Notes To The Financial Statements for the year ending[31] December 2025
1. ACCOUNTING POLICIES
‘The principal accounting policies adopted in the preparation of the financial statements are set out below
Basis of preparation
The financial statements have been prepared in accordance[with] the[Church] Accounting Regulations 2006 together[with] applicable accounting standards and the SORP 2015 (FRS 102), using the Receipts and Payments basis. The financial statements have been prepared under the historical cost convention except for
the valuation of investment assets, which are shown at market value. The financial statements include all
transactions, assets and liabilities for which the[PCC] is responsible. They[do] not[include] the accounts[of][church] groups[that] owe[their] main affiliation to another body, nor those that are informal gatherings of church members,
Incoming Resources
All income from whatever source is recognised whenitis received. All income is accounted for gross.
Resources expended
Amounts received and subsequently expended specifically for mission are dealt with as restricted funds. All other expenditure is recognised whenitis incurred and is accounted for gross.
Fund accounting
Endowment Funds are funds, the capital of which must be maintained: only income arising[from] investment may[be][used][either] as[restricted] or[unrestricted][funds] depending upon the purpose for which the endowment was[established.] The PCC currently holds no endowment funds.
Restricted Funds represent (a) income from trusts or endowments which may be expended only on those restricted objects providedin the terms ofthe trust or bequest, and (b) donations or grants received for a specific purpose[or] invited by the PCC for a specific purpose. The funds may only be expended on the specific purpose[for which][they][were] given. Any[balance] remaining unspent at the end of the yearis carried forward as @ balance on that fund. The PCC does not normally invest separately for each fund and, when necessary, interest is apportioned to individual funds. Designated Funds are funds which are not restricted by the donor[but] which the[PCC] has agreed to designate to be usedin the future for a specific purpose. They remain under the control of the PCC as part of unrestricted funds and could be re-designated at any timein the future at the discretion of the PCC.
Unrestricted Funds are general funds which can be usedfor PCC ordinary purposes. They include designated funds and free reserves. Free reserves are those funds available to be used at the discretion of the PCC which have not been designated for[any] particular purpose.
Investments
Investments are valued at market value at 31st December.
Parochial Church Counell of St Mary the Virgin, Leigh
page[12]
NOTES TO THE FINANCIAL STATEMENTS For the ye ending[31][December][2025] Cont)
{LACCOUNTING POLIC
Fixed Assote
CConsecrate and benefce property i ntincuded[in] he acsouts by .10[of] he Chants[Act][2011]
Moveabioinalenatie churchpropery fuishngslisted halethe Churchbythe Vicarinventory. and ChurehwardensFor anyting acquredon speciportorst 2000for thetherePCC ansulin!hich equ[cos!] 2nlrmationavalatefacuty for posal[and] are therefore such assis ao not valued in the nancial statements Since 2000 ne incvkual tom has cost more than £1,000 e0 al such
exparaiure[nos] been writen off when eared
“ables and chai forthe Communty Hub were deprecisted on a straight ne basis over 10 year under the previous accruals system of theta:counling_estimatedAS deprecationresale costiulnolsuchshawn vali l Paymentless andthat £1,000.Receipt Inawdus!accounts hetems markeof equipmentlave ofthese wh 2emspurcnasewh baprosacustesof £7,000 nualoF sholess ae
wit of[when] the asset acgured
As beneficay ofthe assets ofthe former Parish of St John the PCG hes he right o recive rent for the area of and forming pat of he Paygraunda St Johns School Kina Lane, Leigh Such rent is shown as vading income.
INCOME:
| INCOME: | ||||||||
|---|---|---|---|---|---|---|---|---|
| Tota! | ||||||||
| General | Designated | Restricted | This year_Lastys | |||||
| Donations and legacies | ||||||||
| (0102-GRErdos | ||||||||
| 10 -onati§ epml-Non GAA 10s enatnepale Cornen- |
GiAt | |||||||
| (18 -Dorasn § ooeele-Fovet Fad. Non (1a enaaneopal -CigatFn A Ae (0108 CoratoneHagens Cea Fun NanSs (40-onans § Ammns-SuyStelit |
||||||||
| cute Danaane &ple MhtyChao |
NanAt | |||||||
| Donations and legaice Tots | sreies | e7075 | 3038253 | s7as0et | ||||
| Income from charitable activites | ||||||||
| saat. sreCommuniy Wb | ||||||||
| Income rom chartbleacts | Totals | 13.091.38 | 2entos | r998243 | 1199971 | |||
| Other trading actvitios | ||||||||
| ner acingacesTeas | 328000 | |||||||
| Investments | ||||||||
| Investment Totals |
407 90 | 640790 | 746033 | |||||
| (Other Income | ||||||||
| ther income Teas | ||||||||
| Receipts Grand Totals | ‘sear102- | 476180 | 6077282 | 90.13.65 |
Parochial Church Council of St Mary[the] Virgin, Leigh
Page[13]
NOTES TO THE FINANCIAL STATEMENTS For the ending 31 December 2025 (Cont.) year
3. PAYMENTS,
Total
| General | Designated | Restricted | This | year | Last year | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Raising funds | |||||||||||||
| 1701 | - Friday Coffee Costs | 152.69 | - | - | 192.69 | 644.89 | |||||||
| 1702 | - Fund Raising Activities Costs | 987.12 | - | : | 987.12 | 861.01 | |||||||
| Raising funds Totals | 1,139.81 | - | - | 1,139.81 | 1,195.90 | ||||||||
| Expenditure on charitable activities | |||||||||||||
| 1801 | - Mission Giving - General | - | : | . | |||||||||
| 1901 | - Diocean Parish Share | 36,750.00 | - | 36,750.00 | 36,000.00 | ||||||||
| 2001 | - Church Cleaner - |
Sharon Marshall | 368.00 | - | - | 368 | 2208.30 | ||||||
| 2002 | - Church Cleaner - | Vivian Ubani | 2,082.00 | - | - | 2,082.00 | - | ||||||
| 2008 | - Church Organist - | David Crompton | 520.00 | - | 2 | 520 | 530,00 | ||||||
| 2010 | - Church Book Keeper - Gillian Peacy | 387.50 | |||||||||||
| 2010 | - Church Book Keeper - Steph Uyar | 2,062.50 | - | e | 2,062.50 | 1860.00 | |||||||
| 2101 | - Clergy & Vicarage | Expenses | 373.33 | - | : | 37333 | - | ||||||
| 2201 | - Mission & Evangelism Costs, |
2 | - | - | : | - | |||||||
| 2301 | - Church Running - | Insurance | 8,322.88 | - | 832288 | 8077.68 | |||||||
| 2302 | - Church Running - | Service Costs | 4,291.74 | - | - | 129174 | 1763.85 | ||||||
| 2303 | - Church Running - | Children & Youth Activities | - | 265.72 | 10.00 | 27572 | 74.00 | ||||||
| 2304 | - Church Running - | Maintenance & Cleaning | 4,124.56 | - | - | 4.12456 | 4793.00 | ||||||
| 2304a - Church Running | - Organ | : | : | 480.00 | 480.0 | 480.00 | |||||||
| 2304b - Church Running | - Bells | 7 | - | 413.75 | 113.75 | - | |||||||
| 2308 | - Church Running - | Administration | 397.78 | - | - | 397.76 | 660.05 | ||||||
| 2308a - Church Running | - Admin - Internet | 516.39 | - | - | 516.39 | 477.87 | |||||||
| 2305 - Church Running | - Admin - Bank & Sum Up | 244.17 | - | : | 244.17 | 323.40 | |||||||
| 2306 | - Church Running - | Community Hub | : | : | 133685 | 1,935.85 | 829.21 | ||||||
| 2307 | - Church Running - | General Catering | 408.17 | - | 68900 | 1,097.17 | 316.28 | ||||||
| 2308 | - Church Running- | Bible Studies | 47.05 | - | 7 | 47.05 | - | ||||||
| 2308 | - Church Running - | Flower Fund | : | - | 442.83 | 44283 | 1156.69 | ||||||
| 2401 | - Church Running - | Electric | 5,878.29 | - | . | 587829 | 6979.80 | ||||||
| 2401a-Chureh Running |
- Electric-CommHub | “ | 500 | 500 | - | ||||||||
| 2402 | - Church Running - | Gas Church | 9,697.90 | - | : | 9.68790 | 13653.40 | ||||||
| 2402a - Church Running | - Gas - Comm Hub | - | - | 4,000.00 | 1,000.00 | - | |||||||
| 2403 | - Church Running - | Gas Lawton Room | 451.28 | - | - | 451.28 | 607.82 | ||||||
| 2404 | - Church Running = |
Water | 730.65 | - | 73065 | 4261.80 | |||||||
| 2701 | - Major Repairs to Church Building | - | 7 | - | : | ||||||||
| Expenditure oncharitable activities Totals |
74,276.67 | 265.72 | 4,571.43 | 79,113.82 | 84,838.65 | ||||||||
| Other expenditure | |||||||||||||
| Other | expenditure Totals | : | : | : | : | : | |||||||
| Payments GrandTotals | 75,416.48 | 265.72 | 4,571.43 | 80,253.63 | 86,034.55 |
Parochial Church Council of St Mary the Virgin, Leigh Notes To[The] Financial Statements forthe year ending 31 December 2025
Page[14]
STAFF COSTS:
It is the custom of the PCC to payfor the services of organists, vergers, sextons, choir members, bellringers, 2 bookkeeper[and] a[church] cleaner. Some[of] these costs are recovered via charges made[for] Weddings & Funerals, and these are correctly netted off because the PCC is acting merely as agent. Costs relating to the provision of services of direct benefit to the church, including payments to the organist[for] Church services, are included[under] expenditure on charitable activities.
Mr David Crompton, who is a memberof the PCC,is the principal organist and received £520 (2024: £630),
Other staff costs included payments to Mrs Stephanie Battersby of £2062.50 (from May 2024: £1,560) in respect of bookkeeping services, Mrs Sharon Marshall £368 in respect of cleaning services to February (2024:- £2,206), and the new cleaner[Mrs][Vivian] Ubani £2092 in respect of cleaning services from March,
No payments were large enoughto attract social security costs.
In addition other PCC members were reimbursed monies paid out on behalf[of] the[church.] None were paid travelling or subsistence expenses. There were no other disclosable transactions in respect of PCC members, persons closely connected with them or other related parties.
‘The PCC would like to thank the Independent Examiner for doing this work on a voluntary basis.
Parochial Church Council of St Mary the Virgin, Leigh
Page[15]
FUND MOVEMENTS
NOTES TO THE FINANCIAL STATEMENTSForthe year ending 31 December 2025 (Cont.)
| ea | Fundbalances brought forward |
Incoming Resources: |
Outgoing Resources |
Gains and Losses |
Fund balances __Carried forward |
|---|---|---|---|---|---|
| EcoiMuddy Eco & | |||||
| Muddy Church | 50.00 | 50.00 | |||
| Garden - Garden OF |
|||||
| Rememberance | 60.00 | 60.00 | |||
| General - General |
|||||
| Fund | 64,576.25 | 56,011.02 | 75,416.48 | 45,170.79 | |
| Ref - Vicar's | |||||
| Licencing | |||||
| Refreshments | 689.00 | 689.00 | 0.00 | ||
| Fabric - Church | |||||
| Fabric Fund | 19,945.00 | 19,945.00 | |||
| Organ Des- | |||||
| Designated Organ | |||||
| Fund | 5,000.00 | 5,000.00 | |||
| Income Support - | |||||
| ‘Support For Parish | |||||
| Income | 90,000.00 | 90,000.00 | |||
| Under18's Under |
|||||
| 18's Mission Fund | 1,240.36 | 265.72 | 974.64 | ||
| Bells - Bells Fund | 113.75 | 113.78 | 0.00 | ||
| Clock - Clock Motor | 130.00 | 130.00 | |||
| Hub Community |
|||||
| Hub | 5,429.68 | 2,991.05 | 2,835.85, | 302.00 | 5,282.88 |
| Flowers Flower |
|||||
| Fund. | 100.02 | 701.75 | 442.83 | 358.94 | |
| Organ Res - | |||||
| Restricted Organ | |||||
| Fund | 5,412.55 | 260.00 | 480.00 | 5,192.55 | |
| ‘Sunday School | |||||
| ‘Sunday School Fund | 10.00 | 10.00 | 0.00 | ||
| Totals | 191,947.61 | 60,772.82 | 80,253.63. | -302.00 | 172,164.80 |
General Funds
General funds represent the amounts available to the PCC to meetits ongoing obligations, based on the assumption that designated and restricted[funds] are not available for general use. The PCC aims to hold 6 months normal operating costs. At 31st December 2025 the balance represents 6.5 months normal costs. (2024: 9 months)
Parochial Church Council of St Mary the Virgin, Leigh
Page[16]
NOTES TO THE FINANCIAL STATEMENTSFor the year ending 31 December 2025 (Cont.)
5. FUND MOVEMENTS (Cont.)
Designated funds
The PCC regularly estimates levels of non-recurring receipts that they believe will be necessary in the foreseeable future and periodically they designate money out of general funds for such purposes. Any balances not used at the end of the year are carried[forward][to] subsequent years, but could be redesignatedbythe PCC as appropriate
In 2018 the PCC designated £300,000 from the saleof the Institute to support future parish income, in recognition[that] it may take sometime for new sources ofincometo be developedto replace the rental
income lost. It was anticipated that this designated fund would be released overthe subsequent 10 years
In 2026 this fund stood at £90,000 a further 3 years at £30,000 a year. The PCC decided to postpone there designation of £30,000 from the "support of parish income" fund to the general fund to 2026. The PCC
wouldneededlookto to"supporttransferthetheparishrequiredincome"level. ofIt fundsis hopedduringthat2026beingoncemoreit wasfrugalclearerwith howthesemuchfundsofthisbeingwouldreleasebe
would help them stretch to support parish income for longer period than the remaining 3 years
In 2022 the PCC designated £15,000 from general funds to the church fabric fundto help cover repair costs anticipatedin light[of] the quinquenniel report. At the end of 2023 a balance of £10,620 has been carried forward to 2024. In 2024 the PCC added £10,000to this fund from a legacy recieved and spent £675 On radiators. A sum of £19,945 has been carried forward to 2025.
Restricted Organ funds
Fundraising in years pastis held in this restricted fund to cover ongoing maintenance and tuning costs of the historic Harrison[&] Harrison pipe organ.
Restricted Flower fund
Moneyis received regularly for the purpose ofproviding flowers in church. Any donations not spent by the year[end] are[carried][forward][to][be] spentin subsequent periods.
Restricted Community Hub Fund
Monies received prior to the 29th July 2025 from grant funding and donations to run the Community Hub Project. The main grant that was received was for additional tables and chairs which was previously depreciated on will be now be re evalued yearly until the viaue is less than £1,000. A further grant was received to help with the heating costs and these restricted funds are being used to sustain catering requirements.
Restricted Sunday School Fund
Monies received for the purpose of the Sunday School to run in church. Any donations not spent by the
year end are[carried][forweard] to be spent in subsequent periods.
Parochial Church Council of St Mary the Virgin, Leigh
Page[17]
NOTES TO THE FINANCIAL STATEMENTSForthe year ending 31 December 2025 (Cont.)
5. FUND MOVEMENTS (Con!
Restricted Eco Church/Muddy Church Fund
Money[is] received regularly[for] the purpose[of] providing[and] enabling[Eco][and][Muddy] Church, whichis hoped will commence in 2026. Any donations not spentby the year[end] are[carried] forward to be spent in subsequent periods.
Restricted Garden of Rememberance Fund
Moneyis received regularly for the purpose ofthe upkeep of the garden of rememberance Any donations not spent by the year end are carried forward to be spent in subsequent periods,
Other restricted funds Grants and donations are received from time to time towards specific areas of church life
Donors and grantors agree that any small balances canbecarried forward for ongoing related costs in future years.
6. CAPITAL COMMITMENTS.
There were nocapital commitments atthe year[end.]
Z_ADDITIONAL DISCLOSURE RE CHARITABLE GIVING
Eachyear the PCC acts as agent on behalf of various charities to enable the congregation
and others to give to those charities. As the PCC is only the agent, these amounts are correctly excluded from the Statement of Financial Activities (SOFA). However the PCC wishes to acknowledge those donations by way of this additional note showing amounts they collected for each organisation. If donations are received towards the end ofthe year they will
bepaid outin the subsequent year.
| TOTAL | TOTAL | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Bishops Ordination Fund | 365.65 | : |
| C.AF.O.D | 37.33 | - |
| Christian Aid | 196.34 | 295.00 |
| Help For Heros | 60.00 | - |
| The Childrens Society | . | 59.00 |
| The Christie | - | 194.00 |
| Wigan & Leigh Hospice | 41,127.28 | 1,179.00 |
| 1,786.60 | 1,727.00 |