The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity, Birchfield, Birmingham
HOLY TRINITY CHURCH BIRCHFIELD
FINANCIAL STATEMENTS
OF THE
PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2025
Clergy:
Rev. Alison Treasure from 25 September 2025
Registered Charity No. 1168155
Bankers Unity Bank Brindleyplace Birmingham
Treasurer Christine Harris
Secretary
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
INDEX TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| Page No. | |
|---|---|
| 1-2 | Annual Report of the P.C.C. |
| 3 | Independent Examiner’s Report |
| 4 | Receipts and Payments Account |
| 5 | Summary of Funds |
| 6 - 9 | Notes to the Accounts |
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
REPORT OF THE P.C.C.(Trustees Report)
FOR THE YEAR ENDED 31 DECEMBER 2025
The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity , Birchfield, Birmingham was registered as a charity on 11 July 2016 having been prior to that an excepted charity.
It is governed by the Parochial Church Council Powers Measure (1956) as Amended and the Church Representation Rules that came into force on 2 January 1957.
Objectives and activities
The charity’s objects
Promoting in the ecclesiastical parish the whole mission of the Church. In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of religion through:
-
raising awareness and understanding of religious beliefs and practices
-
carrying out religious devotional acts
-
carrying out missionary and outreach work
The objectives have been realised through the charity’s main activities:
The charity is the parochial Church Council of Holy Trinity Church, which is responsible for providing Christian worship each Sunday and Holy Days, including the celebration of week-day Holy Communion on a regular basis.
The Christian faith is taught in church and in small groups;
Outreach to the local community takes place through courses and networking. Achievements and performance
The numbers attending services over the past year is still less than pre Covid As part of our overall care of the congregation we have a Pastoral Group to arrange contact with and visits to members of the congregation.
Following the grant from the Heritage lottery fund and the completion of repairs to the roof we have continued to host open days in the Church.
As part of heritage awareness a regular “Ancestor Day” is observed remembering the contribution made to our community by those of Afro-Caribbean origin.
The church continues to be involved in community mission and missional activities.
:
1
Background to the P.C.C. and its responsibilities
The parochial church council (PCC) is the executive committee the parish of Holy Trinity, Birchfield and consists of clergy and churchwardens of the parish together with representatives of the laity.
Membership of the P.C.C. and method of appointment Members of the Parochial Church Council are elected to serve a period not exceeding three years, eligible candidates are members of the Parish Electoral Roll, Membership of the Electoral Roll is open to communicant members of the Church of England who habitually worship at Holy Trinity Birchfield. Churchwardens are appointed at the Annual Parish Church Meeting
Details of those serving on the P.C.C. including Officers and Ex Officio Members Miss W. Walker, Churchwarden . Mr K Rutherford, Lay Vice Chair and Reader Mrs J Simms , Mrs E Christian, Readers Ms H Cross,(Retired 2025), Miss J De Costa, Ms V Flowers, Mrs M Scott, Miss C Forrester , Mrs. B Anderson, Sonia Douglas, Mrs J Rutherford, Elected Members. Miss C Harris, Treasurer
Electoral Roll, 63, (2024 – 83). Sunday attendance 2025 44 ( 2024 74)
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
INDEPENDENT EXAMINER’S REPORT TO
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY , BIRCHFIELD, BIRMINGHAMIN IN RESPECT OF THE YEAR ENDED 31 DECEMBER 2025.
I report on the accounts for the year ended 31[st] . December 2025 which are set out on pages 3 to 8
Respective Responsibilities of the Trustees and Examiner
As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(The Act) and that an independent examination is needed.
It is my responsibility to
Examine the accounts under section 145 of the 2011 Act Follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act and State whether particular matters have come to my attention.
Basis of the Independent Examiner’s report
My examination was carried out in accordance with the general directions given by the Charity Commission
An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in any audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the next statement..
Independent Examiner’s Statement
In connection with my examinations, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
To keep accounting records in accordance with section 130 of the 2011 Act; and
-
To prepare accounts which accord with the accounting records and to comply with the requirements of the 2011 Act.
Have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
0
Michael Hastilow Independent Examiner 17[th] May 2026
3
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
INCOME RECEIVED - note 2 Incoming resources from generated funds Voluntary income Activities generating funds Investment income Statutory and other fees Other income TOTAL INCOME RECEIVED PAYMENTS MADE - note 3 Cost of generating funds Charitable ( Church) activities Governance costs Other payments TOTAL RESOURCES USED NET SURPLUS/(DEFICIT) Net cash surplus on sale and acquisition of property Movement in funds Balance b/fwd 1st. January 2025 Balance c/fwd 31st. December 2025 |
Unrestricted Restricted/ Endowme nt Funds Designated Funds Funds 33,457 - 1,158 - 6,888 - 6,432 - - 13,264 |
Total 2025 33,457 1,158 6,888 6,432 13,264 |
Total 2024 26,850 3,737 5,874 5,694 - |
|---|---|---|---|
| 47,435 13,264 - |
61,199 |
42,155 | |
| - - 37,919 27 - - 7,453 27,264 - |
- 37,946 - 34,717 |
- 83,265 - - |
|
| 45,372 27,291 - |
72,663 |
83,265 |
|
| 2,563 (14,027) - - - - - |
(11,464) - |
(41,110) - |
|
| 2,563 (14,027) - 18,645 27,088 12,494 - |
(11,464) 58,227 - |
(41,110) 58,227 |
|
| 21,209 13,061 12,494 |
46,763 |
17,117 |
4
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL SUMMARY OF FUNDS AS AT 31 DECEMBER 2025 Movement in Funds
General Fund Restricted Funds Jubilee Fund Roof Fund C C Derwent Legacy(Altar Requisites) Harlow Trust Total Restricted Funds Mark House dilapidations Property holdings at cost / valuation - note 1 Total Funds Represented by: Mark House Leonard Avenue Church Hall 213 Birchfield Road Unity Bank Current Account Nat-West Jubilee Fund Debtors and pre payments Birmingham Diocesan Trustees Creditor TOTAL |
Brought | Forward Receipts Expended 18,647 47,935 45,372 - |
Balance Forward 2025 21,210 |
Total 2024 18,647 |
|
|---|---|---|---|---|---|
| 9,978 - - - 13,264 - 13,264 - 3,110 - 27 14,000 - 14,000 |
9,978 - 3,083 - |
9,978 - - 3,110 14,000 |
|||
| 27,088 13,264, 27,291 12,494 - - 415,000 - - _ __ ___ 473,229 61,169 72,663 |
13,061 12,494 415,000 |
27,088 12,494 415,000 ___ 473,229 |
|||
| 461,735 | |||||
See note 5 |
|||||
| 2025 75,000 340,000 15,131 21,830 47 |
2024 - 75,000 - 340,000 3,618 43,576 76 462,270 12,494 _____-_ |
||||
| 452,008 12,494 - |
|||||
| 464,502 2,737 |
474,764 - 1,535 ___ 473,229 |
||||
| 461,765 |
The Accounts were approved by the PCC and were signed on its behalf by Chair of PCC Treasurer of PCC Christine Harris 5 .
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets which are stated at market value at 31 December. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. 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.
The Parish has interest in two properties ,
The value of properties at the 31 December 2025 is:Leonard Avenue £ 75,000 as estimated 213 Birchfield Road £ 340,000 at cost Total £ 415,000
1.1 Funds .
General Funds represent the funds of the Parochial Church Council (P.C.C.) that are not subject to any restrictions regarding their use and are available for application on the general purposes of the P.C.C. Funds designated by the P.C.C. are also unrestricted.
1.2 Incoming Resources from donors
Giving and Voluntary income
Collections are recognised when received by or on behalf of the P.C.C. Planned giving receivable (including those received under gift aid) is recognised only when received.
Income Tax recoverable on gift aid donations is recognised only when the tax is received.
Grants and legacies are accounted for when the P.C.C. receives the payment
Other ordinary income
Rental income from the letting of Church Premises is recognised when the rental is received.
Income from Investments
Dividends and interest are accounted for when receivable.
Resources used Grants
Grants and donations are accounted for when received.
6
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2025
2. INCOME RECEIVED
| Voluntary income: Planned giving envelopes and bank Tax recovered Loose collections Donations Sundry income Activities generating funds: Fundraising HLF Fundraising Jubilee Fund Church hall rental VAT recovered Investment income Rents Incoming resources from charitable activities Statutory and other fees, Grant re Stonework Repairs Other income Legacies Charitable Collections, TOTAL |
Unrestricted Restricted/ Endowment Funds Designated Funds Mark House 17,520 0 9,377 - 6,560 - - - - |
Total 2025 17,520 0 9,377 6,560 |
Total 2025 17,520 0 9,377 6,560 |
|---|---|---|---|
| 33,457 | 33,457 | 26,850 |
|
| - 1,158 - - - |
- - 1,158 - - |
- - 3,737 - - |
|
| 1,158, - - |
1,158 |
3,737 |
|
| 6,888 | 6,888 | 5,874 |
|
| 6,888 - |
6,888 | 5,874 |
|
| 6,432 - 13,264 |
6,432 13,264 |
5,694 - |
|
| 6,432 13,264 |
19,696 | 5,694 |
|
| - - - - |
- - |
- - |
|
| - -- |
- | - |
|
| 47,935 13,264 - |
61,199 |
42,155 |
7
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2025
3 PAYMENTS MADE
| Cost of generating funds Charitable (Church) activity: Ministry – Diocesan Common Fund Clergy expenses Salaries and support staff costs Church running cost Insurance Utilities General Church Maintenance Legal costs re sale/acquisition property Birchfield Road Costs Other Costs Governance costs Administration Other resources used Giving to Missionary societies Giving to relief and development agencies Home mission Statutory fees paid to the Diocese Major repairs church - Sound System Professional Fees TOTAL RESOURCES USED |
Unrestricted Restricted/ Mark House Funds Designated Funds Designated - - - |
Total 2025 - |
Total 2024 - |
|---|---|---|---|
1,500 - - - 3.069 - 3.055 27 7.384 - 11,564 - 1,586 - - - 5.198 4,563 |
1,500 - 3,069 3,082 7,384 11,564 1,586 * 5,198 4,563 |
52,000 - 2,470 3,552 8,308 10,084 4,182 1,439 - 1,230 |
|
| 37.919 27 - |
37,946 |
83,265 |
|
| - - - |
- |
- |
|
| - - - - - - 7,177 13,264 276 14,000 - - - - - |
- - - 20,441 14,276 - - |
- - - - - - - - |
|
| 7.453 27.264 - |
34,717 |
- |
|
| 45.372 27,291 |
72,663 | 83,265 |
8
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2025
Note 4 Restricted Funds
The Restricted grant from The Harlow Trust of £14,000 was spent in the year and used to replace digital services in the Church.
Note 5 Debtors and prepayments £ 47 ( 2024 £77) prepayment.
9