PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLAND ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2025 Incumbent: The Revd Canon David Burrows The Rectory Charles Streel Elland HX5 OJF Bank: Barclays Bank PIC 39147 Commercial Street Halifax HX1 1BG Independent Examlner. Craig Strattord FCA Simpson Wood Limited Bank Chambers Market Street Huddersfi8ld HD12EW
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLAND INDEX FOR THE YEAR ENDED 31 DECEMBER 2025 Contènts Paga Annual Report Statement of RespOnbim10s of the Parochial Church Councll IrePendent Examiner's Rep)rt StatenI of Financbal Activilies Balance Sheet Notes to the Financial Slalements 7-11
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLAND ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Parochial Church Counal The p)licy and decision-making body ofthe Parish, and therefore ofthe Charity. Members are Trustees. with responsibilities for a Registered Charity, as defined by Statutory and E(xJesiaslical Law. The prime objective of the Council is to Ccpoperale with the Incumbent to promote the whole missi¢M of the Church, and to provide religious facilities of the Church of EnglarKI, as the Established Church, within the Parish of St Mary's Elland. for the public benefit. In Man9 decisions Trustees have had due regard lo the public benefit guidance when exercising any powers or duties lo which the guidance is relevant. Members of the PCC E18Cted Members." Susan Blunstone, Jackie Heap. Joyce Hah (PCC Lay Vice -Chaimianl. Tony Murphy, Elaine Saffiah. Brenda Simpson. E18anor Simpson, Judith Utlley (Hon. Secretary). No Churchwardens were ethted at the 2025 Annual Ve5ty M88ting. Reader with Permission fo Ofvate & Deanery Synod Representative." Lynn Lord Co-opt8th. Fr Philip Chachvrck (Honorary Assistsnt Priest) arKI Peter Uttley (Hon. Treasurer.> Incumb8nt'. Canon Dawd Burrows (Stiperl8ry Priest, Redor of Elland, Chaimian of the Council}, until relirernent ¢Jn 1" July 2025. Full Meetings held on 1P March, 12th Awil. July, and 29" November 2025. stalut Re nsibilities Safeguarding & Child Protection Issues afe revIeEd annually, together with the with adopts'on of National 3fKI Diocesan Policies. Health and Safety Poliues are implemented and obseTved, together with requirements under Accessibility legislation. Safe uardi The care and protection of chiklren. young people and vulnerable adums involved in Church aclivities is the responsibility of the whole Church. Everyone ¥¥tho participates in the life of the Church has a role to play in promoting a Safer Church for all. Priorities The PCC are guided by the folloviing Pasioral and Missional Priorilies: Teaching the Faith Pastoral support and encouragement for one anolher A Culture of InvitatM)n Fabric and Finance In 2025 we were onty able lo pay £8.900 towards our Parish Share of £27,243. As our number of parishioners continue to fall. mainly through deaths and illness, we have been very appreciative of the continuing regular giving by those of us who continue lo attend St Marys. Given the financial times w& are all living in with the of living and fuel charges, it is very dtfficult to ask for increased contributions from those who regtjlady VrShIp at Church.
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLAND ANNUAL REPORT ICONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2025 We had, as usual, monthly wffee momings and other social events during the year which resulted in £4,000 being us&d to contribute towards the Parish Share total. Grfl aid r8funds claimed Iwice yearly resulted in £5.580 being also added to Parish share payments. Rebgcca Littlewood is also thanked lor her ongoing work in recording giving and rna.g the Gift Aid claim5. Pointing Work was carried out on the Porch roof during the year and. after a long wail for the Vestry walls to dry out. they were replaslered in Autumn. Repainting of the Vestry walls and roof timbers will lake place during Spring 2026 together the repainling of the Porch and Wesl doors. Regular weekly checks were made on Ihe fabric of the building throughout the yeay with quarterly professional full cleaning of the Church and Cornmunty Room taking place. Thank You This Report acknowledges also the profound thanks of the Church Council for the generosity of so many, in time, talents and financial giving. and to all who have endeavoured to keep our Church Irfg going forward. 214 February 2026
PAROCHIAL CHURCH COUNCIL OF ST AIARY THE VIRGIN ELLAND Statement of Responsibilities of tho Parochial Church Council Law applicable to Charities in EnglarKI and Wal8s rewir8s th8 Parochial Churth Council IPCC} lo prepare financial slalements for each finanoal yearwhth give a Iwe and fair view oflhe charity's financlal activiiies during the year and of its financial Frf)Sition at the end of the year. In prepamg financial ststemenls giving 8 true and fair view. lh8 PCC shouWI follow best pradice arKI: select suitable accountirwJ poIleS and Ihen appty Ihem eonsistsntty.. make judg8ments and &sbmates thal arn reasonabl8 and wl@Tr[ Stale ether applicable accountiThJ SlardS and ststernents ofrecommended praclice have b8en followed, subject lo any departures dilOSed and expkined in the financial statements.. and prepare Ihe financial slalements on Ihe gou)g c(MKem basis unless it is inappropriate to presume that the charity will continue in opeTalK)n. The PCC are responsible for keeping proper acwunting records disdose. with reasonable accuracy the financial position of th8 chariiy and whith 8nabl8 them to both ascertain lh8 financial position of the charity and which enable them lo ensure that the financlal stalemenls compty wilh the Charities Acl 2011. They are also responsible for safeguarding the assets of the chanty aTrJ herKe for takry reasonab steps for the prevention and detection of fraud and other irregant1es.
PAROCHIAL CHURCH COUNCIL OF ST AIARY THE VIRGIN ELLAND INDEPENDENT EXAMINER'S REPORT TO THE PCC OF ST MARY THE VIRGIN ELLAND I report on the financial slalernenls ollhe PCC Ihe year ended 31 Decener 2025, 4thich are sel out on pages 51011. Respocllve responsibilities ol trnstees and independent examiner The Clwrch's Iruslees are sponsible for the preparalw of the financial slalemenls. The Church's truslees consider that an audit is not qUired for this year u1@[ section 144{2} of the Charities Act 2011 Ilhe Act 2011) arKf thal an indepen(lent examination is required. It Is my resportsibility to.. EXame thè finala1 statements und8r S8ctk)n 145 of th& 2011 Act To follow the procèdures laid dtr•Vn in the Gener81 Directions given by the Charity ComftNssioners (under section 145lb} of the 2011 Acll ', and To stste whether particular matters have come lo my attenlK)n Basls of ind•p•nd•nt •xamin•rfs report My examination was carried out in accordance wilh the General Directions given by the Charity Commission. An &xaminalion includas a r8vi8w ol th8 CoUnting records kept by the Charity. and a comparison of the financial statements Fyesented with those records. 11 also includes ¢I$IelatI of any unusual items or disclosures in the finanual slalem8nts. and seoking explanations fr(Mn y(AJ as trusleos ccrteming any such matters. The procedures undertaken do rnt provide the evide that ¥)uld be quired in an audit. and consequently no opinK)n is given as to whether the finan(ial statements present a 'true and fair ew. and the report is limited lo those matters sel out in the statement beknv. Klependent examln•rf$ lalemenl In connection my ex8min8bc4). N) matter h8s lxxne to my attentN)n: which &¥ves me reasonable cause lo believe that in any malerial respect the requiTemenls.' to k88p accounting f8cords in accordance s8clion 130 of thè 2011 Act.. and lo prepare financial slalemenls whKh ac(xYd the acnting recOS and comply with the accounting requirements ol the 2011 Act have not been met: or 121 lo which. in my opinion. attention shoukl be drawn in order to enable a Proper urKlerslandirJ of the financial statements to be reached. Craig Strafford MAAT FCA Simpson Woo(l Limiled Chartered Accountants Bank Chambe Market Street Huddersfield H012EW 214 February 2026
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLAND STATEMENT OF FINANCIAL ACTivmES FOR THE YEAR ENDED 31 DECEMBER 2025 Unre5tri¢t•d Funds TOTAL FUNDS 2025 TOTAL FUND5 2024 Fund5 Voluntsry incone (direct 21a) 27.665 1.010 28.675 26.656 Other voluntary income Gross incom8 from évènts and Activities 21b) 21cl 6.613 6,613 7.660 (Xhtrr ordinary incom8 21d) Income ffom Investment TOTAL INCOMING RESOURCES 21e) 109 109 192 1.119 35.427 34.538 RESOURCES EXPENDED Grants 3(al 2,675 2,853 Support costs Directly relating to the work ofthe church Fund-raising and wbliaty 3(c) 35.087 7(X) 35.787 34,964 3(dl 440 Church Managery1 and adminislration TOTAL RESOURCES EXPENOED Transfers b8tW8en lunds 3(81 2.550 2,550 2,498 37.752 32fj0 41,012 40,755 | NET INCOMINGI (OUTGOING) ' RESOURCES {3.4441 12.141) {5.585) 16,2171 GAINS & {LOSSESI ON INVESThIENTS Rè81588d Unrèalis8d TOTAL NET hlOVEMENT IM FUNDS BALANCES BROUGHT FORWARD AT 1 JAN 2025 (3,4441 (11411 (5,5851 16,2171 10.130 14.199 20,416 BALANCES CARRIEO FORWARD AT 31 DEC 2025 1,928 8.614 14,199
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLAND BALANCE SHEET AT 31 DECEMBER 2025 2025 2024 Noto FIXED ASSETS Investments CURRENT ASSETS Cash al bank and in hand 9.112 14.697 CURRENT LIABILITIES: amounts falling due within one yoar Accrued expenses NET CURRENT ASS8 8.614 14.199 £8.614 £14199 FUNDS Unreslriclèd Reslricled 10.130 4,069 1.928 614 £14.199 Appwved by the Parochial Church Council on 2111 Febnwy 2026 and signed on its behaK ty.- Mrs J Uttley Honorary SecTrtary Mrs J Haigh Lay Chaimian Thg noles pages 7 to 11 fomi part of these accounts.
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Nots ACCOUNTING POLICIES The PCC Is a public benefft wilhin Ihe Ining of FRS102. The financial slalements have been Prepared under the Charities Act 2011 and in accordan¢8 with th8 Church Accounling Regulations 20l togelher With applicable accounting standard5 and the Charities SORP. The financial statements have been prep¥e(l underlhe his1oal costconVentn except forthe valuation of investrnent assets. which are sho•m al Maet value. FUNDS General fund5 repsent the funds of the PCC that are nol sut4ecl lo any reslricliDns regarding their use and are aVailae for application on the general purposes ol Ihe PCC. FurKls designated for a particular purpose by the PCC are also n$trICIe. The accounts Irlude Iransactions. assets and IralHlities ft)rthh the PCC is TeSn$1b1e In18w. They do not include the accounls of chwch groups that OW8 their main affil'ats'on to another body or those that are informal gatherings of church members. INCOMING RESOURCES Voluntary incom• and capltal %wrc•5 Colleclb)ns are Tecognised when received by oron behaw of the PCC. Planned giving receivable uThJer Gift is reccJni8ed onty when recewed. Income lax recoverable on Gift Aid (k)nations is recognised when received. Grants and legacies to the PCC are accoLmted for as soon as Ihe PCC is notified of its legal entitlement, the amount due is quantifiat4e aNI its ullimate r8c8iPt ty th8 PCC is reasonably certain. Fund5 raised by social events ar¥J Irom Ihe sa$ of b< and magazines are accounted for gross. Oth•r Income Rental income from Ihe of premises is re(wised when the renlal is CeIved. Income from inveslm•nts Dividends and interest are accounted for when received. Galns and loM•s on Inv•stm•nts Realised gains or knsses are recogni%ed when investments are sold. Unrealised gains losses accounled for revalualion of investments at 31 December. RESOURCES USED Grants Grants and (k)natK)ns are accwnted knvl*n paid over. orwhen awafiled. ifthal award cr8al8s a binding obligation on the PCC.
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Note ACCOUNTING POLICIES contlnwd Activltles directly relating to the WO of tho Chur¢h The Common Fu1 paymentis accounl8d forwh8n paid. Al the year end. an amount remakns outstanding on the Parish Share: Ihls has not been [MIed as Ihere is no legal obligatm to pay it. FIXED ASss Inve8tm•nts Investments are vabjed al mwket value at 31 December. CURRENT ASSETS Amounts owing to the PCC al 31 Dec8mb8r in r8SP8Ct offe&s. rents other income are shown as deblors les5 proviOn for amounls that may wove ulectable. Short-lerm deposits include cash held on dep05il al the bank.
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2025 INCOMING RESOURCES Unr¢$trl¢t•d Funds R•$trl¢t•d Fund5 TOTAL FUNDS 202S TOTAL FUNDS 2024 Volunta income Planned ivin Gift Aid direct 18.570 18.570 Incom• tax racoverable on gift aid 5.368 Other Collecti$ at all services 310 310 428 Sund donations 700 4.215 1.230 TOTAL 27.665 1.010 28,675 26.656 Othèr volunt Grants Donations. 8 als. etc acies TOTAL 21cl Gross Income from events and 8Gtrvities Fetes Bazaars. other fund raisi 5.748 5.748 6.472 Ma azin¢s 352 352 403 Fees 513 513 785 TOTAL 6.613 6,613 7,660 Other ordina Insurance cla5 Church L&llin 30 TOTAL 30 30 Income fiom Investmènt Dividends and interest incluckng any reclaimabl• tsx 109 109 192 TOTAL 109 109 192 TOTAL INCOMING RESOURCES 34.308 1.119 35.427 34.S38
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLANO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 RESOURCES EXPENDED Unrnstricted Fuhds Restrict Funds TOTAL FUNDS 2025 TOTAL FUNDS 2024 Note Grants Missiona aThJ charitae ivrn Reli81 and d¢veI¢t a9en¢ie$ H(*ne nwssions and other Church stIeS 115 1.810 1.925 2.103 Secular charities Oa sc01 750 750 750 TOTAL 115 2.560 2.675 2,853 Su ort costs Sunda schcw)I lèaders trainin TOTAL ducalion 31cl Dwectty relating to the woth of Ihe Church Mirmsty." Common Fund Clergy expenses Clwrch runnlng expenses Church rnaintenance 11.000 2.032 13.S82 13,939 Expenditure on magazine aThl bookstall Major repairsIreCemets (lnstslatK) an restoralion 362 362 414 9.513 9.513 7,019 Sun 246 700 946 Salaries of Servis TOTAL 35.087 71KI 35,787 34,964 Fund-raisin and ublc" Cosis of Fetes, bazaars. other fund ¢vents 440 TOTAL 440 31el Church management and administration Prsnli and station elc 2.052 2,052 2,000 Audit and Jccounts 498 498 TOTAL 2.550 2.550 2,498 TOTAL RESOURCES EXPENDED 37.752 3,260 41.012 40,755 10
PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN ELLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Nole STAFF COSTS - SALARIES During the period the PCC had an Orrjanist WI is selmpW. FIXED ASSETS Invgstm•nts as Ilsl•d Nominal Market Value 31.12.25 Market Value 31.12. Restricted C.B.F. Deposit Fund C.B.F. Deposit Fund ANALYSIS OF NEf ASSETS 8Y FUND Unreslr1cl Restrlded Funds Funds TOTAL 2025 TOTAL 2024 Fixed Assets Curn1 Assets Current liabilities 7,184 (498) 1,928 9.112 {4981 14.697 1498) £6,686 £1.928 £8,614 £14,199 Reslrlctsd Funds were lld ) reskct of the Legaci8s arKI Budding Funds. 11