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2025-12-31-accounts

UNAUDITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REGISTERED CHARITY NUMBER 1168350

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REGISTERED CHARITY NUMBER 1168350

INDEX TO THE FINANCIAL STATEMENTS

Page
Report of the Trustees 3
Independent Examiner’s Report 12
Statement of Financial Activities 13
Balance sheet 14
Notes to the Financial Statements 15

2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES

The Parochial Church Council (“the PCC”) has pleasure in presenting its report together with the financial statements of the charity for the year ending 31 December 2025. Holy Trinity’s PCC is responsible, with the Vicar (Rev Mike Wilkins) for the whole mission of the church, and for its good governance.

Reference and administrative details

Charity number: 1168350
Principal address: Trinity Street
Huddersfield
HD1 4DT

There is access to the Church from Trinity Street and from Wentworth Street. The Church is part of the Diocese of Leeds. The office telephone number is 01484 513213 and the administration email address is office@holytrinityhuddersfield.com. Our website can be found at www.holytrinityhuddersfield.com.

PCC members

PCC members who have served at any time during 2025 until the date of this Annual Report are as follows:

Ex officio members from the April 2025 Annual Parochial Church Meeting (ACPM) Vicar: Rev. Mike Wilkins (Chair) Curate: Rev Helen Jones (Left July 2025) Licenced Lay Ministers: Sofia Wilkins Churchwardens: Iain Spencer (Lay Vice-Chair) Rod Orman Existing Elected Members from the March 2025 ACPM Heather Broadhead (PCC Secretary) Lisa Mouncer Chris Woodward Sam Hawksbee (Deanery Synod Rep) Rebecca Mosley (Treasurer & Deanery Synod Rep) Pat Ellis (Deanery Synod Rep) Mercy Natalia (Appointed April 2025) Paul Evans (Appointed April 2025) Paul Vasantharaj (Appointed April 2025) Adam Bland Sarah Smith (Appointed April 2025) Christina Blaker (Appointed April 2025) Paul Hinchliffe Karen Julian Elected PCC Members whose terms of office expired at the March 2025 ACPM Cath Barber Rod Orman Babs White

Structure, Governance and Management

Governing Document

Holy Trinity Parochial Church Council is a charity governed by the Parochial Church Council Powers Measure (1956) as amended, and Church Representation Rules that came into force on 2 January 1957. It registered as a charity with the Charity Commission on 21 July 2016.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a registered charity. The method of appointment of PCC members is set out in the Church Representation Rules. At Holy Trinity, the membership of the PCC consists of our stipendiary clergy (Vicar and Curate), our two churchwardens, our Licenced Lay Ministers, our Deanery Synod representatives and members elected by those members of the congregation who are on the electoral roll and who vote at the annual meeting.

Everyone who regularly attends our services is encouraged to register on the electoral roll and election to the PCC is open to all those who are on the electoral roll. Our PCC members are responsible for making decisions by a majority on all matters of concern and importance to our church including deciding on how PCC funds are spent.

The full PCC met six times during 2025. Given its wide responsibilities, the PCC has a number of subcommittees each dealing with a particular aspect of parish life. These committees are all responsible to the PCC and report back to it regularly.

Our Parochial Church Council meet bi-monthly. The PCC also act as our charity trustees and are responsible, in consultation with the vicar, in ensuring careful and effective governance of our church.

The Standing Committee meet on the alternate months to PCC, with a particular eye on our church finances.

The Vicar’s Advisory Team (VAT) meet approximately every six weeks and act as a sounding board for the vicar in seeking to develop our ministry under God’s leading. This year, the VAT has spent less time on vision and strategy, focusing on the launch of Threes and responding to the Pastoral Review.

Deanery Synod

Deaneries are small geographical divisions of a Diocese, within which parishes are grouped under the care of an Area Dean. Each deanery is governed by a deanery synod. The deanery synod is a statutory body under the Synodical Government Measure 1969. Each deanery synod, one per deanery, consists, in the main, of the licensed and beneficed clergy of the deanery; the lay parochial representatives elected by the annual parochial church meetings of each parish in the deanery, and ex-officio (General and Diocesan Synod) members. Deanery Synods have a significant role in the synodical system. They are located between PCCs at parish level and the higher synodical levels of Area and Diocese. One of the most important objectives of the Synodical Government Measure 1969, was to strengthen church organisation at deanery level.

Holy Trinity is part of the Huddersfield Deanery which is made up of sixteen parishes. The synod has met four times over the past year. Three members of Holy Trinity Huddersfield PCC, together with our vicar and curate, sit on the Deanery Synod. This provides the PCC with an important link to the wider structures of the Church.

Objectives and activities for the public benefit

Our vision (detailed below) which was launched at our APCM in 2023, captures our sense of commitment to be a Christian community living a Jesus-centred life, and which we believe has the potential to bring enormous value to society:

Looking with the eyes of faith to 2028, we see a church which is all for Jesus: he is the object of our affections and the focus of our worship. We exist to bring him glory and love him wholeheartedly. Holy Trinity Huddersfield is not just our church – first and foremost we are God’s church.

So … we see a church which is rooted in Jesus:

A people who abide in Jesus, depend only on Jesus, and bear fruit for Jesus. This is a church with deep roots in the bible, prayer and worship: where Christ-followers are formed, where leaders are grown and where maturity in Christ is pursued as whole-life and lifelong disciples. Through listening to and being filled with the supernatural and transforming power of the Holy Spirit, this church is becoming more like Jesus in faithful obedience, loving service and radical generosity.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES Continued

We see a church which is a devoted family:

Different ages, backgrounds, ethnicities and cultures who are one in Christ, and whose relationships express the unifying power of the gospel. This is a church marker by our generous welcome and hospitality, and is a safe community of restoration for the poor, the tired and the broken. This is a church who invests in authentic relationships of love, honesty, loyalty and mutual care, where we can be fully known, where weeping and laughter are heard alongside prayer and encouragement. Our deep family love demonstrates to the world that we are followers of Jesus, and that he is at work in the world today.

We see a church which is sent in love and power:

Having gathered to worship Jesus, this is a church who scatters, filled up and sent out in the power of the Spirit to declare and share the love of Jesus. This is a humble and courageous church, where all are empowered to speak naturally of their faith in Jesus, to challenge injustice and play our part in God’s renewal of all things. Through the people of this church others experience the transforming love in Jesus, come to faith in him, get baptised, become his apprentices, and find their place in his family.

We see a church which is rooted in Jesus, a devoted family, and sent in his name … and this is the church we aspire to become.

“Now to him who is able to do immeasurably more than all we ask or imagine, according to his power that is at work within us, to him be glory in the church and in Christ Jesus throughout all generations, for ever and ever! Amen.” (Ephesians 3:20-21)

Our Purpose

To be rooted in Jesus, a devoted family, sent in his name – ALL FOR JESUS

Our Values

When considering the objectives of the charity, the PCC have considered the Charity Commission’s guidance on public benefit, and in particular the supplementary guidance on charities for the advancement of religion.

Related Party

There are no PCC related parties’ transactions to report.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES Continued

Achievements and performance

Vicar’s (Chairperson) report

At Holy Trinity Huddersfield, we seek to be rooted in Christ, a devoted family, sent in love and power. Whilst this report by necessity gives information on our financial situation, the upkeep of our 207 year-old building, and our various activities, these are simply some of the means by which we seek to fulfil our vision, as we worship the risen Christ and pray for God’s kingdom to come here in Huddersfield.

Amidst the activity that is reported here is a bigger story of God’s involvement in individuals lives, in the life of our church community, and as we seek to share his life and love with our town. So maybe the greatest joy of 2025 was seeing people encounter the love of Jesus for the first time, commit their lives to him and be baptised, as they joined the discipleship journey.

As always, behind the reports are the considerable and sacrificial service of our church family who give of themselves to God’s kingdom through the ministry of this church. We do not take this ministry for granted, and are so grateful for the generous, prayerful service of so many in our church.

One of our core values is ‘service’, and our numerous volunteers continue to be vitally important in resourcing every activity we undertake. We are grateful for all who serve so generously at Holy Trinity. It is also the case that every area on ministry listed below would value an injection of new team members to serve.

We estimate that nearly 80 people serve on our various teams and rotas. As well as midweek activities (see below), people serve on Sundays through: Bible reading, Children’s Ministry, Duty wardens, Hospitality, Intercessions, Music/Worship, Preaching, Service leading, Welcome and Youth Ministry. We are hugelt grateful for all who serve in these various but vital ways.

Buildings.

Holy Trinity Church is a notable building of historic interest in Huddersfield. Responsibility for overseeing building matters rests with the Church Wardens via PCC Standing Committee, liaising with the Diocese regarding permissions for required works. Various ongoing maintenance tasks have been completed during the year to ensure the building is kept in a good condition.

The churchyard continues to benefit from the hard work of the “Dig It” team who have done a great job of maintaining the grounds this year. We have also had help from a Community Payback team who have again done grass cutting, weeding and path cleaning.

Our building is over 200 years old and requires considerable maintenance at great expense. We appreciate the time and gifts shared by those in our congregation to support this, not least our churchwardens

The Churchwardens have undertaken their annual check that all the items listed in the Terrier and Inventory are present and correct.

‘One Door For All’ is our project to make the entrance of our building more accessible to those with limited mobility. We had hoped that the building of a new ramped entrance would take place during 2025, but finances did not permit that. We are hopeful that this vital work will be carried out in 2026.

Our building is used by community groups for courses, for special services and as an excellent concert venue. Our long-term hire arrangement with the Kings Trust ended this year.

Safeguarding

Our safeguarding office, Kathryn Bland, serves diligently behind the scenes, including reporting regularly to the PCC, and helping us to stay up to date on safe recruiting, training and reporting responsibilities. She also meets regularly with a group of key leaders (Vicar, Youth Minister, Children’s and Families Minister and Church Administrator)

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES Continued

Baptisms, Confirmations, Weddings, and Funerals

Baptism and Confirmation continue to be important to us as a public mark of following Jesus Christ. Over the course of the 2025 there were two baptism services. Two weddings took place and one funeral took place in our church building.

Worship and Attendance

Our regular pattern of weekly Sunday worship comprises two Sunday services: 9:00am (Common Worship Holy Communion service) and 10:45am (an informal and contemporary service). Average Sunday attendance across both services in 2025 was 112 adults and 18 children (2024 = 114 adults and 17 children).

We have seen an increase in attendance amongst high school aged young people, and a small reduction amongst primary aged children.

In addition to our regular Sunday services, we increased the number of times that the whole church was invited to worship together (‘All Together Sunday’s’), including through the school summer holidays.

Easter and Christmas Services

We saw a notable increase in attendance at both our Holy Week/Easter services and our Advent/Christmas services

Annual Parochial Church Meeting 2025

Our Annual church meeting (APCM), where new Church Wardens and members of the PCC are elected took place in March 2025.

Electoral Roll.

The parish electoral roll is a list of all those entitled to vote on elections related to a particular parish in the Church of England . Those entitled to have their names on this roll have to:

The roll is updated every year before the Annual Church Meeting. At the Annual Meeting in March 2025 there were 113 people on the electoral roll (133 in 2024). Our overall worshipping community at December 2025 (those registered on our ChurchSuite database) was approximately 250 individuals (2024: 208).

Our age demographic continues to be more weighted to those of 50 years plus, but it has been encouraging to increasingly see all ages represented at Holy Trinity with an increasing number of families with young children attending. The female/male ratio of the church community from our ChurchSuite database is 57%/43% (in 2024 it was 54%/46%).

Staff Team

Three key members of our staff team moved on this year: Val Di Gilio Pascua (Worship Minister), Janet Joseph (Children’s and Families Minister, with her husband David, our former church cleaner), and Helen Jones (Self-Supporting Curate). We are grateful for their much-valued ministry.

Our worship team adjusted admirably to a new way of serving (without a Worship Minister to lead them), and we are grateful for all those who offer their musical gifts at both our services. In addition to Sunday worship and festivals, our band also led two ‘Delve’ worship nights in 2025.

We appointed two new part-time staff this year: Sofia Wilkins (Children’s and Families Minister), and Eden Worrall (Youth Minister. Emma Fabian-Varley also joined the team on a voluntary basis (7 hours per week, assisting where needed in various projects and operations.

7

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES Continued

Review of the year

We recognise that the Christian church is the only organisation that exists primarily for the benefit of nonmembers. So we take mission seriously, aiming to use all our resources to maximise public benefit.

We have enjoyed church-wide fellowship – eating together, in bring and share gatherings, a church picnic and occasional church walks.

Life Groups

This year, our Life Groups (midweek small groups) ceased, and after a short break, we launched ‘Threes’. These single-sex groups of three people have made an encouraging start and are a key factor in nurturing spiritual friendship and mutual discipleship. We offer two bible studies (hosted at Church) for those who do not wish to or are unable to engage with ‘Threes’.

Pastoral care

A review of pastoral care at Holy Trinity was presented at the APCM in 2025. The PCC requested that the Vicar’s Advisory Team consider our collective response to this, and a proposal for a new Pastoral Leadership Team was approved in January 2026. Plans are now being put in place to implement this. We are grateful to the Pastoral Team who held responsibility for pastoral care over 2025, and this group has now ceased operating.

Men’s Ministry

Our Men’s group meet every month on Saturday’s, either for a breakfast and discussion, or a prayer meeting. Men also gather monthly for a ‘Pint and Chat’ at a local pub; and some met online to study the book of Daniel.

Women’s Ministry

Our Women’s group meet approximately every two months for breakfast, a talk and prayer together. This year, they also met for lunch in a local restaurant and had an invitational cheese and wine evening.

Well-being Walks group

Well-being Walks take a leisurely stroll in Greenhead Park on Thursdays, finishing at Café Connect. This includes folk who don’t come to church, but numbers reduced in 2025.

Prayer Ministry

We seek to be a praying church. Engine Room (our regular prayer gathering) has continued each month through 2025. We offer prayer ministry during our 10.45 service, and it is encouraging to see more people taking up the invitation to respond to God by seeking prayer

Café Connect

Café Connect welcomes anyone and everyone for coffee, cake and toast on Thursday mornings. As well as church folk, this has been a valued gathering place for some who are struggling. Typically 25-30 people come in each week.

Community Garden

Our ‘Dig It’ team meet on Thursday mornings to maintain our churchyard and community garden. It remains a beautiful and peaceful urban oasis.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES Continued

Children and Families Ministry

With the departure of our former Children’s and Families Minister, and with low numbers and a reduced team, this year we stopped Little Lights (our toddler group) and JAM (our after-school club). Our new CFM has brought a new vision and focus to special events for families to meet and grow in discipleship and community together.

Our CFM has also engaged in schools ministry, including leading sessions in church for the Year 5 classes from a local primary school, and hosted a session for a local nursery at Christmas. We also have an annual session with the Year 10 GCSE RE cohort from a high school in Hull and an occasional invitation to the CU at a local 6[th] Form College. We host Christmas services/events for two local schools.

Youth Ministry

Our midweek youth club is growing, and with such a broad age range (of years 7–11), the group split at the end of the year (Years 7-8, and then Years 9-11, meeting fortnightly from January 2026). It has been especially encouraging to see young people inviting their not-yet-Christian friends to become part of Wednesday Youth this year.

Student and Young Adults (SYAs) Ministry .

Our Students and Young Adults group met fortnightly on Sunday’s for food, discussion and bible study together. In 2025, they especially engaged with material from ‘BibleProject’

Hope Huddersfield

We continue to be committed participators in ‘Hope Huddersfield’, a relational network of churches in our town who are committed to prayer and evangelism together. We have hosted two prayer and praise events for HH this year.

Local Community Outreach Initiatives

We continued our links with the Huddersfield Street Kitchen (HSK). Every Sunday, people from Holy Trinity prepare a home-cooked hearty meal to take to the HSK, serving those on the margins in our town.

We continue to host Methodist Homes Association (MHA) ‘Connections Social Club’ every Friday for lunch and fun, enabling older folk to find fulfilment and maintain their independence.

Welcome

We seek to welcome and integrate newcomers into the family of the church. We held two newcomer’s lunches during 2025.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES Continued

Mission giving.

The Mission Support Team oversees our support for local and global mission and evangelism, raises the profiles of our mission partners and their work, maintains communication with mission partners and makes recommendations for our financial support. In 2025, we tithes our income, giving 10% of our unrestricted income to be shared with our partners.

Our partners are currently:

This year, we also began supporting the Harvey family through OMF, who moved to serve in South East Asia. We also share one-off gifts with other groups and organisations (working both locally and globally), engaging in evangelism and compassion and justice work.

Plans for the Future

Holy Trinity Huddersfield continues to plan for further growth, whilst recognising that ultimately this is God’s work and acknowledging our dependence upon Him. Our Vicar’s advisory Team work with the Incumbent to develop strategic planning in the light of our vision, and whilst we sense that 2026 will be a year of change, confident of God’s goodness we are seeking his wisdom and direction as we look to the future with anticipation.

Money

Holy Trinity Church is a non-profit-making charitable organisation, receiving an income in 2025 from all sources of £190,689 (2024: £242,240).

Some of this money was used to pay staff (responsible for leadership of various areas of church life), as well as fund all aspects of our life together.

Financial Review

This year our unrestricted Giving income saw a decrease of 13.3% for the year. (2025 £121,608; 2024 £140,215)

Overall we continue to receive a higher than average proportion of our income through Standing Orders using Gift Aid.

Hire income increased to £6,766 in 2025 (£6,502 in 2024). Fees income decreased in 2025 to £799 (£2,885 in 2024).

Our interest and dividends decreased to £2,159 in 2025 (£2,320 in 2024).

10

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

Our Unrestricted Expenditure is what we spend for the general costs of running the church. Because Holy Trinity is a tithing church, we allocate at least 10% of our unrestricted giving income received to Mission Giving abroad and at home, including our Mission Partners.

Our Parish Share (which includes the salary, pension and NHI costs of our vicar) increased by £10,358 to £62,155 in 2025 (£51,797 in 2024)

Salaries (including pension costs) for staff employed by the PCC decreased to £48,271 in 2025 (£65,764 in 2024).

Reserves policy

The PCC has established as a matter of policy that the aim of Holy Trinity is to have unrestricted reserves that represent 3 months unrestricted operating costs.

Trustee’s responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the PCC on ………………………. and signed on their behalf by:

Rev. M Wilkins

11

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

I report to the trustees on my examination of the financial statements of the charity for the year ended 31 December 2025 which are set out on pages 13 to 21.

Responsibilities and basis of report

As the trustees of the charity 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 your charity’s accounts as carried out under section 145 of the Act and in carrying out my examination I have followed the Directions given by the Charity Commission under section 145 (5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

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 establish a proper understanding of the accounts to be reached.

Daniel Brownhill FCA FMAAT INTEGRA ADVISERS LLP 1 Westleigh Hall Wakefield Road Denby Dale Huddersfield HD8 8QJ

Dated: ……………………..

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2025

Notes
Unrestricted Funds Restricted Funds
£
£
INCOMING RESOURCES
Income and endowments from:
Voluntary income
3
147,545
33,420
Income from investments
4
2,159
-
Church activities
5
7,565
-

Total incoming resources
157,269
33,420
RESOURCES EXPENDED
Expenditure on:
Church activities
6
177,503
7,013
Total resources expended
177,503
7,013
Other recognised losses
Gains/ (Losses) on investments
Realised
(889)
-
Unrealised
-
-
Net income /
(Expenditure) before transfers
(21,123)
26,407
Transfers between funds
-
-
Net movement in funds
(21,123)
26,407
Reconciliation of funds:
Total funds brought forward
111,944
50,483
Total funds carried forward
90,821
76,890		 Total

2025

£

180,965
2,159
7,565
190,689
184,516
184,516
(889)
-
5,284
-
5,284
162,427
167,711		 Total
2024
£
230,533
2,320
9,387

242,240
194,712
194,712
498
-
48,026
-
48,026
114,401
162,427

All income and expenditure derive from continuing activities.

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

The notes on pages 15 to 21 form part of the financial statements

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

BALANCE SHEET at 31 December 2025

Notes
Unrestricted Funds Restricted Funds
£
£
FIXED ASSETS
Investments
8
21,355
-
CURRENT ASSETS
Debtors
9
19,800
15,000
Cash at bank and in hand
10
61,912
61,890
Total current assets
81,712
76,890
CREDITORSAmounts
Falling due within one year
11
(12,246)
-
NET CURRENT ASSETS
69,466
76,890
TOTAL ASSETS LESS
TOTAL LIABILITIES
90,821
76,890
The funds of the charity:
Unrestricted income funds
12
90,821
-
Restricted income funds
12
-
76,890
Total charity funds
90,821
76,890		 Total

2025

£

21,355
34,800
123,802
158,602
(12,246)
146,356
167,711
90,821
76,890
167,711




Total
2024
£
22,244
26,819
128,891
155,710
(15,527)
140,183
162,427
111,944
50,483
162,427

Approved by the Parochial Church Council on the ……………………...

Rev. M Wilkins – Vicar and Chair of Trustees

Ms R Mosley – Treasurer

14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS 31 December 2025

1. ACCOUNTING POLICIES

Basis of preparation

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 (effective 1 January 2019) (“Charities SORP (FRS102)”), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) the Companies Act 2006 and the Charities Act 2011.

Going concern

The trustees have reviewed the financial position of the charity for a period covering the following 12 months and consider that it is appropriate to prepare the accounts on a going concern basis.

Incoming resources

Income arising is recognised in the accounts when the Church is notified of its entitlement and the amount receivable can be determined with reasonable accuracy.

Grants

Grants and donations are only included in the SoFA when the general income recognition criteria are met.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Fixed assets

No financial value is attached in the Balance Sheet to any fixtures, fittings, Communion silver or other assets.

Fixed asset investments are valued initially at cost and subsequently their fair value (their market value) at the year end.

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at the cash or other consideration expected to be received.

Basic financial instruments

The charity accounts for basic financial instruments in initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19 FRS 102 SORP.

Funds

Unrestricted funds

Unrestricted funds are those funds available to further the fund’s charitable objectives at the discretion of the trustees.

Designated funds

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes.

Restricted funds

Restricted funds are funds which have been given for a particular purpose and project.

15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS 31 December 2025

2. INCOME & EXPENDITURE

Included in the Statement of Financial Activities are all items of income and expenditure which total £5,284 surplus (2024: £48,026 surplus).

Unrestricted
Funds
£
3.
VOLUNTARY INCOME
Freewill offerings
116,852
Tax recoverable
19,199
Plate
4,756
Donations
6,738
Legacies
-
147,545
4.
INCOME FROM INVESTMENTS
Bank interest
1,541
Investment income on shares
618
2,159
5.
INCOME FROM CHURCH ACTIVITIES
Fees
799
Lettings
6,766
7,565		 Restricted
Funds

£
-
-
-
33,420
-
33,420
-
-
-
-
-
-		 Total
Funds

2025
£
116,852
19,199
4,756
40,158
-
180,965
1,541
618
2,159
799
6,766
7,565		 Total
Funds
2024
£
133,891
26,518
6,324
62,800
1,000
230,533
1,716
604
2,320
2,885
6,502
9,387

16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS

31 December 2025

Unrestricted

Funds

£
6.
EXPENDITURE ON CHURCH ACTIVITIES
Mission giving
13,357
Parish share
62,155
Fees – Weddings, funerals and other
1,096
Light, heat and water
17,545
Insurance
5,570
Copyrights
1,393
Altar expenses
130
Repairs
10,321
Accessibility project
-
Cleaning
612
Salaries
46,106
Pension costs
2,165
Hospitality
3,270
Printing and stationery
1,530
Advertising/promo
759
Telephone
971
Independent examiner’s fee
1,028
Bank charges
569
Clergy: expenses of office
392
Travelling
32
Training
1,423
Office equipment
1,415
Barnabas grant
-
Outreach costs
514
Resources
1,875
Weekend away
-
Gifts and donations
3,275
177,503		 Restricted
Funds
£
-
-
-
-
-
-
-
-
6,013
-
-
-
-
-
-
-
-
-
-
-
-
-
1,000
-
-
-
-
7,013		 Total
Total
Funds
Funds
2025
2024
£
£
13,357
16,794
62,155
51,797
1,096
1,055
17,545
19,362
5,570
5,443
1,393
1,799
130
140
10,321
9,029
6,013
6,995
612
294
46,106
62,653
2,165
3,111
3,270
1,850
1,530
1,804
759
337
971
965
1,028
930
569
611
392
734
32
55
1,423
384
1,415
1,622
1,000
30
514
835
1,875
2,239
-
-
3,275
3,844
184,516
194,712

7. Independent examiner’s remuneration

The independent examiner’s remuneration amount to an independent examination fee of £1,028 (2024 - £930).

17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS

31 December 2025

8. INVESTMENTS
Unlisted investments 2025 2024
£ £
Market value at 1 January 2025 22,244 21,746
Less: Disposals at opening book cost - -
Add: Acquisitions at cost - -
Net gain/ (loss) on revaluation at 31 December 2025 (889) 498
_
Market value at 31 December 2025 21,355 22,244
_
Investments comprise 962 shares in the CBF Church of England Investment Fund.
9. DEBTORS
2025 2024
£ £
Tax refund 19,200 26,519
Trade debtors 459 300
Accrued income 15,000 -
Other debtors 141 -
__
34,800 26,819
__
10. CASH AT BANK
Current accounts 46,912 94,842
Deposit accounts 76,890 34,049
__
123,802 128,891
__

18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS

31 December 2025

11. CREDITORS – Amounts falling due within one year



Overseas and home giving
Independent examiner’s fee
Lettings
PAYE & NIC
Pension provision
Expenses owing
Credit card		 2025

£

9,456
1,080
-
906
81
-
723
12,246		 2024
£
9,283
1,000
3,200
1,211
31
418
384
15,527

12. FUNDS RECONCILIATION

Unrestricted funds

Included within unrestricted funds is the Above & Beyond fund which is a designated fund.


Unrestricted		 Balance at

01.01.25
111,944
111,944		 Transfer
Income
Expenditure
Balance at
of funds
31.12.25
£
£
£
£
-
157,269
(178,392)
90,821
-
157,269
(178,392)
90,821

Restricted funds

Restricted funds as reported in the Statement of Financial Activities as follows:


One Door for All
Barnabas		 Balance at

01.01.25
44,290
6,193
50,483		 Transfer
of funds
£
-
-
-		 Income
Expenditure
Balance at
31.12.25
£
£
£
33,420
(6,013)
71,697
-
(1,000)
5,193
33,420
(7,013)
76,890

19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS

31 December 2025

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Restricted
Funds
Funds
£
£
Fixed asset investments
21,355
-
Current assets
81,712
76,890
Current liabilities
(12,246)
-
Net assets as at 31 December 2025
90,821 76,890		 2025
Total
£
21,355
158,602
(12,246)
167,711		 2024
Total
£
22,244
155,710
(15,527)
162,427

14. TRANSACTIONS WITH TRUSTEES OR CONNECTED PERSONS

The only payments to PCC members made by the PCC and included in these financial statements Comprise the reimbursement of duly authorised expenses incurred on the PCC’s behalf.

The trustees of the charity have ultimate control of the charity.

15. CAPITAL COMMITMENTS

There are no outstanding capital commitments as at 31 December 2025.

16. STAFF COSTS

No employees received total employee benefits (excluding employer pension costs) of more than £60,000.

The average number of employee’s during 2025 was 4 (2024: 4).

During the year the PCC employed an Administrator, a Children’s and Families Minister, a Worship Minister and a cleaner on a part-time basis. The total salary costs were £46,106 (2024 - £62,653).

20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS 31 December 2025

17. DEFINED CONTRIBUTION PENSION SCHEME

The Church participates in the Pension Builder Scheme section of the Church Workers Pension Fund for lay staff. The scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.

The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.

Pension Builder Classic provides a pension for members for payment from retirement, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Bonuses may also be declared depending upon the investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. This account may have bonuses added by the Board at retirement. The bonuses depend on investment experience and other factors. There is no requirement for the Board to grant any bonuses. The account, plus any bonuses declared, is payable from members’ Normal Pension Age.

There is no sub-division of assets between employers in each section of the Pension Builder Scheme.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the pension Builder Scheme’s assets and liabilities to specific employers and that contributions are accounted for as if the Scheme were a defined contribution scheme. The pension costs are charged to the SoFA in the year contributions are payable (2025: £2,165, 2024: £3,111).

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent was carried out as at 31 December 2022. For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. These is no requirement for deficit payments at the current time.

21