ANNUAL REPORT & ACCOUNTS of THE PAROCHIAL CHURCH COUNCIL ofthe ECCLESIASTICAL PARISH of CHEADLE ALL HALLOWS For the year ended 31 December 2025 Approved By PCC - 16-Mar-2026
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS REPORT OF THE PCC TO THE MEMBERS OF ALL HALLOWS CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025 REFERENCE AND ADMINISTRATIVE INFORMATION: Full Charity Name: The Parochial Church Council of the Ecclesiastical Parish of Cheadle All Hallows Working Name The Parish of Cheadle All Hallows Incumbent: Rev Paul Cumming A88ociats Mini8tern: Rev Catherine Johnson Rev Gillian Hall Parlsh Offlce: All Hallows Church 222 Councillor Lane Cheadle Cheshire SK8 2JG Banker8: CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ CCLA Investment Management Ltd Senator House 85 Queen Victoria Street London EC4V 4ET Indepondent Examlner: P G H Wells FCA 6 Hulme Hall Avenue Cheadle Hulme Cheadle SK8 6LN Charity Numbor th 1171084 (First registered 12 January 2017) Page2 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS REPORT OF THE PCC TO THE MEMBERS OF ALL HALLOWS CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025 INTRODUCTION The Parochial Church Council (PCC) of the Parish of Cheadle, All Hallows presents its reports and financial statements for the year ended 31 December 2025. The Parish is a part of the Church of England, in the Diocese of Chester, Parish number 1202 and is located in the Deanery of Cheadle. The legal and administrative information set out on page 2 forms part of this report. These financial statements comply with the current statutory requirements and Church Accounting Regulations. Note is also made of the recommendations of "PCC Accountability - The Charities Act 2011 and the PCC" th 5 edition published by Church House in 2017. These accounts have been prepared on an "accruals basis" as the income of the PCC in a previous year was in eX$S of £250,000 as a result of the sale of property. 1. REFERENCE AND ADMINISTRATIVE INFORMATION See page 2 for this infonnation 2. STRUCTURE GOVERNANCEAND MANAGEMENT CONSTITUTION The Parhla1 Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure 1956. The PCC registered with the Charity Commission on 12, January 2017, having been previously exempted from registration by virtue of its income. The appointment of PCC members is governed by and set out in the Church Representation Rules. MEMBERSHIP OF THE PAROCHIAL CHURCH COUNCIL Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. The following seNed as members of the PCC for the whole of the period from 1 January 2025 to the date of this report, unless otheNiise stated.. The Incumbent Revd Paul Cumming As8ociats Mini8ter3 Revd Catherine Johnson, Revd Gilly Hall Wardens Graham Holt, Helen Tumer (From April 2025) Tony Mason, Anne Godfrey, Tony Priest Liz Harrison (Also Warden until April 2025), Michael Wilson, Paul Miles, Rachel Miles (until March 2025), Shirley Bailey, Diane Eaton, Mark Hewit( Richard Markham {Treasurer}, Andrew Brook (Asst. Treasurer), Howard Davenport (From April 2025), Mel Ludford (From April 2025) Ex officio {Readers) Heidi Theophanous, Barbara Forest Deanery Synod PCC Elected Members RECRUITMENT, TRAINING AND INDUCTION OF PCC MEMBERS The PCC is made up of individuals voted by the Annual Parish General Meeting for a three-year term and ex-officio members. comprising clergy, licensed workers and Diocesan and Deanery Synod representatives. Page 3 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS REPORT OF THE PCC TO THE MEMBERS OF ALL HALLOWS CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025 ORGANISATION AND CoMPJtITTEE STRUCTURE Finance & Standing Commlttee This is the only committee required by law. It has power to transact the business of the PCC between these meetings, subject to any directions given by the Council. It oVerSS the general financial dimension of the work of All Hallows. Membership is the Vicar, the Wardens, Treasurer and representatives from the PCC. Other Commlttees In addition to the Finance committee there are other working groups who report to PCC regularly.. Mission Committee- reviewing and planning our mission giving Maintenance Team - responsible for building upkeep CAP team - overseeing the strategy and work of the Debt Centre Safeguarding Team - implementing and monitoring safeguarding policy Various Ministry teams for planning & development of other ministry activities Key Roles In addition to the roles on the PCC (Secretary & Treasurer), there are other individuals who are responsible for specific areas of compliance who report directly to the PCC on their area of responsibility.. Safeguarding Offi'cer Health and Safety Officer Fire Safety Officer 3. OBJECTIVES AND ACTIVITIES OF THE PCC The primary object of all PCCS is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. In particular and under the PCC (Powers) Measure 1956 the PCC is to co-operate with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It carries out its objectives through the work of the Church of All Hallows Cheadle, carrying out regular services for public worship, as well as baptisms, weddings and funerals and activities geared to children and young persons and particular adult groups. Page 4 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS REPORT OF THE PCC TO THE MEMBERS OF ALL HALLOWS CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025 4. REVIEW OF ACHIEVEMENTS AND PERFORMANCE CHURCH MEMBERSHIP As at 3151 Dec. 2025 there were 99 parishioners on the church electoral roll {2024 - 101). CHURCH SERVICES The Parish Church of All Hallows normally provides the following services each Sunday.. 10.00am, Morning Worship.. an informal family friendly Service of the Word which normally includes activities for children. One a month this service includes Holy Communion 6.30pm, Evening worship A service of Holy Communion is held monthly on Wednesday afternoons. All serVIS include a sermon and follow the principles of Anglican worship as set out in the Book of Common Prayer and Common Worship. The moming services are broadcast through the internet on the Church's YouTube Channel, where recording is also available https.1lwww.youtube.coml@allhallowschurch90801streams In addition, the church carries out baptisms, weddings, confirmations etc. Reports of the activities of individual groups within the parish are produced in a separate booklet and is available from the Parish office. HIGHLIGHTS FROM CHURCH ACTIVITIES IN 2025 2025 was a year of consolidation, after a few difficult years for All Hallows. We were able to update various processes properly, including in the areas of Finan and of Safeguarding. Various Works were completed in the main church worship area, including the installation of new visual and audio equipment, and the installation of a curtain behind the dais. We also talked together about some longer term ideas, in the hope of establishing a 10 year plan for our buildings and infrastructure and how they can best support the mission and ministry of the church going forward, We continued to see the benefit of our various ministry activities for people in the wider community. The Light Café, Youth Club, Messy Toddlers and Christians Against Poverty all serve people well, and one off events such as our Fun Day again attracted many people to the church in order to have a bit of fun together. Again, our worship services continue to be the most important part of our work and ministry, and we saw new people join the church through these services in 2025. Page 5 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS REPORT OF THE PCC TO THE MEMBERS OF ALL HALLOWS CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025 5. FINANCIAL REVIEW INCOME AND EXPENDITURE The small decrease in voluntary income disguises significant differences between 2024 and 2025. In 2025, regular giving and plate collections increased slightly {2.9 % to £59,459) - which represents 40 % of the total income. One-off donations included a legacy of £12,400, £10,000 towards a new sound system and thanksgiving collection of approx. £2,000. Gift Aid recovery and grants were both reduced as there were significant one-off items in 2024, which have not recurred. There was a reduction in the income from the curatage as the property has been empty since June whilst it is being sold. The sale of the curatage is expected to be completed in early 2026. The proceeds will be invested to generate a long-term income to replace the rental income. Room Hire income was lower as there were fewer oneoff bcokings - the income of £18,000 represents a stable income from regular users. Major expenditure this year has been the purchase of a new sound system (funded by specific donation), and new curtain in the church (funded from the legacy received). Both these costs are capitalised and so appear as assets in the balance sheet rather than as a direct expenditure. Maintenance costs appear much lower as they do not include the church heating and disabled toilet refurbishment, which were one-off costs in 2024. other costs were broadly the same as 2024, and apart from increases for inflation are expected to be similar in the coming year. Mission giving, at £11,755 is in line with the PCC objects-ve of giving 100/0 of our net unrestricted income. Considering just the unrestricted general fund- there was a small deficit of £118 (including the cost of the church curtain). This compares with a surplus of £4,130 in 2024. General Income in 2025 £121,838 General Income in 2024 . £123,958 (Excluding retrospective gift aid) General Expenditure in 2025 . £120,378 (Including church curtain cost) General Expenditure in 2024 . £119,828 (Excluding New Heating) The CAP project had a deficit in 2025 of £15,646. This was funded by £10,444 remaining of the grant received in 2024, and a transfer from the social action fund of £5,201 CAP Income 2025 . £4,648 (£25,977 in 2024) CAP Expenditure in 2025 . £20,294 (£22,059 in 2024) With the current income and expenditure, the remaining monies in the social action fund are expected to support the CAP project until January 2027. Further grants are being sought in order extend CAP support beyond this date. At the end of 2025, £2,632 remained in the restricted fund. Restricted Fund Income 2025 £21,189 Restricted Fund Expenditure 2025 £18,557 (Including System) The remaining amount is the unspent monies from the sound system donation, thanksgiving and a iii))i)iuiiities graiit fr4Jni PQMDC. EApenditure for the3e 13 planned for the Garden of ficmcmbranoc, and additional microphones for use in the church. Page6 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS REPORT OF THE PCC TO THE MEMBERS OF ALL HALLOWS CHURCH FOR THE YEAR ENDED 31 DECEMBER 2025 RESERVES POLICY The PCC aims to hold reserves amounting to at least 3 months expenditure, to ensure that commitments to pay staff, standing charges and to undertake essential repairs to the buildings can be defrayed. Free reserves at 31 st December 2025 remain higher than this level following the receipt of the proceeds of the sale of St Philips Church building in 2019. and the receipt of a legacy of £60,000 in 2020. This legacy was designated to a Social Action fund to support Christians Against Poverty. At 31st December 2025, the PCC had £18,398 remaining in the Social Action Fund. In addition, £137,306 of the funds of the PCC are tied up in property and equipment, leaving a balance of £107,297 {2024 - £107,415> of free, undesignated funds at the year end. The PCC will continue to use the reserves in excess of the minimum level of three months regular expenditure to support ministry in the parish. A breakdown of funds is given in Note 9 to the accounts. 6. PLANS FOR FUTURE PERIODS In 2025 the PCC made good steps towards establishing a 10-year strategic plan for our facilities and resources, and how we can expand our ministry endeavours. These steps included 8 PCC away day, considering various possible building plans that we had our architect draw up for us and including the wider congregation in a process called Church & Community Transformation. A number of potential projects were established over this time, including the setting up of a Garden of Remembrance, which permission has very recently been granted for. A smaller team is being developed to establish further proposals to bring to the PCC and to draw up the 10-year strategic plan. Our hope is that the plan can be drawn up, discussed and agreed by the PCC in 2026. We are also exploring how our ministry activities might need to adapt in order to better reach and support the people who live in the parish. The PCC are also undertaking a review of the impact of changes in our socio-economic environment, with the objective of developing a 10-year strategic plan to cover the enhancement of our facilities and expansion and focus of our ministry activities. 7. INDEPENDENT EXAMINER A resolution to reappoint PGH Wells FCA as honorary Independent Examiner to the PCC will be proposed at the Annual General meeting. Approved by the PCC and signed on its behalf by Rev P Cumming 11-05.Z Page 7of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 202S Unrestricted Funds Reslricled Funds Total 2025 Total 2024 Note Incoming resourc8S Voluntary income Income from investments 2a 88,981 6,133 26,724 25,340 498 114,321 6,631 26,724 116,730 12,302 31,507 2b Income from church activities 2c Total incoming resources 121,838 25,838 147,676 160,539 Resources used Costs of generating voluntary income Church activities Governance costs 126,280 27,047 153,327 173,615 Total outgoing resources 126,280 27,047 153,327 173,615 Net (outgoing}lincoming resources Transfers between funds 14,442) (1,209) 6,603 {6,603) (5,651) (13,076) Net movement in funds Balances brought forward at 1 January 2025 2,161 260,841 (7,812) 10,444 (5,651) (13,076) 271,285 284,361 Balances carried forward at 31 Decembar 2025 263,002 2,632 265,634 271,285 Page 8 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS BALANCE SHEET AS AT 31 DECEMBER 2025 2025 Total 2024 Total Note Fixed Assets 137,306 129,825 Current Assets Debtors + Prepayments Short term deposits Cash at bank & in hand 16,106 57,864 58,856 8,832 55,358 80,765 132,826 144,955 Liabilitie8: Creditors - amounts falling due within one year (4,4981 (3,495) Net Currènt Assetsl(Llabllltles) 128,328 141,460 Totsl Assets less Ilabllltle8 265,364 271,285 Funds Unrestricted Restricted 263,002 2,632 260.841. 10,444 265,634 271,285 Approved by the PCC and signed on its behalf by: Rev P Cumming ( Mr G Holt (Churchwarden) Date.. 11.03-2b Page 9 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 AccouNTING POLICIES 1.1. Regulation and convention The financial statements have been prepared in accordance with the Church Accounting Regulations together with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standard FRS 102. The financial statements have been prepared under the historical cost convention. 1.2. Church groups These accounts only recognise transactions, assets and liabilities for which the Parochial Church Council is responsible in law. This includes the activities of recognised church groups, but they do not include the accounts of church groups that owe their main allegiance to any other body nor of those that are informal gatherings of church members. 1.3. Fund8 Funds are classified as unrestricted or restricted. Unrestricted funds are all those funds of the parish that are not subjected to any restrictions regarding their use in connection with the general purposes of the PCC. Some unrestricted funds are designated for particular purpjses by the PCC but remain as unrestricted funds for all accounting purposes. Restricted funds are those given for specific purposes of the PCC or for specific external beneficiaries and remitted to them. 1.4. Incoming resources Incoming Resources are shown gross and when received by or on behalf of the Parish Council. Covenanted income is recognised only when received. Grants and legacies are recognised when the Parish Council is legally notified of the entitlement and amount due. 1.5. Investment incomo Investment income is recognised in the funds to which it accrues as it becomes receivable and may be recognised as unrestricted or restricted in accordance with Ihe direGtions of the donor or ihe trust deed. 1.6. Tangible fixed a88ets Consecrated and benefice property in not included in the accounts in accordance with s.10 (2) (a) and {c} of the Charities Act 2011. Items of property and other tangible fixed assets that cost in excess of £1,000 are capitalised at cost or at a value attributed by the Council when originally capitalised and depreciated over their expected useful lives. Items that cost less than £1,000 are written off as an expense when acquired. No infomation is available for the cost of the Curate's house, so it is included at a deemed cost being its estimated value when it was first included in the balance sheet. Depreciation is not provided on the basis that it would be immaterial in the accounts. Page 10 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. INCOMING RESOURCES Unrn8trict•d Re$trlct8d 2025 Total 2024 2a Voluntsry income Giving.. Planned Giving Donations & special collections Other giving CAP Donations Income tax recovered Grants (see below) 53,464 14,311 5.995 53.464 26,642 5,995 3,820 17,502 6,898 52,244 7,333 5,522 3,870 23,817 23,944 12,331 3820 3,291 5.898 14,211 1,000 88,981 25,340 114,321 116,730 2b Income from Investments Bank interest receivable Property Letting {Curatage> 3,248 2,885 498 3,746 2,885 4,202 8.100 6,133 498 6,631 12,302 2¢ Income from charitable actlvltles Fees (Waddings & Funerals) Room Hire Church Activities & Events Catering (Light Café, Youth Tuck...) Other 939 18,191 394 7,195 939 18.191 394 7,195 1.089 21,421 220 6,580 2,197 26,724 26,724 31,507 TOTAL INCOMING RESOURCES 121,838 25,838 147,676 160,539 Additional Notes relatlng to the Incoming Resources '. Other giving Includes.. Collection Plate al Services, Online (Websit81. Card machine in church Breakdown of grants reiVed '. Unre$trlctsd £1,000 Restrlcted SMBC- Warm Spaces (Café Heating) SM8C - 08fibrillator Manchester Airport- Cookerslcafé Equipment SMBC Community Grant £1,800 £1,098 £ 3,000 £1,000 £ 5.898 Page11 of17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 202S 3. CHARITABLE ACTIVITIES This includes activities directly undertaken by the Church together with grants and donations paid to other organisations. Unrestrfctsd Rostrlct?d 2025 Total 2024 Total Staff: Parish share Clergy expenses Vicargge maintenance CAP (Manager + Admin) 69,844 1.343 3.481 69,844 1,343 3,481 14566 68,169 1.287 2.854 13,546 1456S 74,668 14,566 89,234 85,856 Malntenanco.. Heat, Lh1, W8ler Insurance Repairs and Maintenance Cleaning & Gardening New chUh Healing Remembrance Garden & Plan8 Depreciation of Church Fixtures 8.877 2.057 2,214 5,045 8.877 2,057 2,214 5,045 9,074 2,027 7,551 4,702 25,777 300 318 1,959 2,259 318 18.811 1,9S9 20,770 49,131 Sunday Mlnl8try', Children and Youth SeNice costs Depfecialion of sound 8y8lem Mu51C 67 429 7.186 877 67 429 7,186 1135 168 4,827 20 258 8,559 2S8 8,817 5.101 oth•r MlnS8tr108: Mission Giving Church Activities Chrigtians Against Poverty ICAPI Costs C8lering (mainly Cafél Mi$¢ellaneou8 11,366 897 388 3,048 5436 11,755 3,945 5436 5,929 46 13,306 1,186 8,513 4,138 4,830 1,099 17,139 9,971 27.110 27,797 Admlnlstrotlon Photocopying Telephone,Inlemal,IT Miscellaneous 1,659 780 1,659 873 1.629 1,938 658 93 200 1,429 1,224 3,868 293 4,181 3,820 Other Curalage costs 3.23S 3,235 1,910 TOTAL CHARITABLE ACTIVITIES 126.280 27,047 153,327 173.645 Additional Notes relating to the Outgoing Resources '. Miscellaneous Admin inGludes the replaGernent of the Office PC. Page 12 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 4. STAFF COSTS 202S 2024 Wages and Salaries (including admin support) Employers National Insurance Employer's Pension Costs 14,214 13.099 351 327 Total 14,565 13,426 One member of staff was employed during the year (2024 - one). In addition, there is administrative support, which is not liable for pension or national insurance costs. The Vicar is paid by Chester Diocesan Board of Finance for their services rendered to the parish at standard clergy pay scales. Such remuneration is funded indirectly by the PCC through the Parish share. S. MIssioNARY AND CHARITABLE GNING 2025 2024 Manga Project Christians in Schools Trust Bible Encounler Trust The Messag8 Trust Tear Fund Bamabus Trust Kintsugi Hope Children's Society Kairos Video Trust (support for Gilly & Nick Hall) Press Red Prison Fellowship (Angel Tree) Ladybridge School (Support for free meals) St Martin's Heaton (Building Fund) 1,800 1,200 1,500 1.475 750 750 1,800 1,200 1,500 1.500 1,000 1,000 600 400 1,500 750 750 1,500 1,000 300 1,000 11,475 13,306 Page13of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2025 6. FIXED ASSETS FOR USE BY THE PCC Fr8•hold land & buildlngs Equlpmont and furniture Total Cost as at 1st January 2025 Additions 125,000 24,133 14.985 149,133 11,805 Cost as at 31 IT December 2025 125,000 39,118 164,118 Depreciation as at 1 $1 January 2025 Charge for year 19,308 7,504 19,308 7,504 Depreclatlon a8 at 311t D0¢emr 2025 26,812 26,812 Net book value a$ at 311t December 2025 125,000 12,306 137,306 Net ky)ok valu8 as at 3181 December 2024 125,CVJO 4,825 129,825 Depreciation rale Sound Equipment Chtsrch fittings 200/0 Straight line basis 10'/o Straight line basis The gross book value of land and buildings represents the value estimated by the committee of the Curatage when it was first capitalised. No other fi'xed assets held by the parish were considered to have any significant residual value at the balance sheet date. The curatage is in the process of being sold and is expected to yield £220, 000 net of costs. 7. DEBTORS 2024 2024 Income lax recoverable.. General Fund Income tax recoverable.. Restricted Funds Other Debtor's (Hall rental, interest) Prepayments ICCLI License 2026. Wix Web License. uJratag8 insurance & repairs pending sale, Parish Share Refund) 3,715 83 3,324 203 2,253 1,489 2.186 10,122 16,106 8.832 Page 14 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS NOTES TO THE FINANCIAL sTATEmErs FOR THE YEAR ENDED 31 DECEMBER 2025 LBILITIES. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2024 Creditors Missionary giving paid after year end Accruals for utilities, and other costs 356 4,142 1,956 1,539 4,498 3,495 9. FUND BALANCES As at 131 Jan 2025 Incoming Resources Outgoing Resource Transfer As at 31° Dec 2025 Restricted Funds CAP Specrfic DonationslProjects 10,444 4648 (20,294) (6,753) 5,202 (11,805) 21,190 2,632 Total Restricted Funds 10,444 25,838 (27,047) (6,603) 2,632 Unrestrlcted Funds Designated - b¢Jok value of property and equipment Designated - Social Action General Funds 129,825 (7,5041 14,985 137,306 23,600 107,416 (5,202) (3,180) 18,398 107,298 121,838 (118.7761 Total Unrestricted Funds 260,841 121.838 (126,280) 6,603 263.002 TOTAL FUNDS 271,285 147,676 (153,327) 265,634 Purpose of major fund8: The restricted funds have been created to manage Grants & Gifts made for a specific purpose, or for donations in response to a specific appeal. Designated funds represent unrestricted funds the PCC has chosen to designate for a purpose, or funds that have been applied for the purchase of fixed assets and are therefore unable to be used by the PCC for other purposes. The CAP fund is to support the work of the Stockport Debt Centre. (Christians Against Poverty) The Social Action Fund was established, to support work in our community, from a Legacy of £60,000 received in 2020. sin then, the fund has reiVed further giving but has also been applied to some activities. The expected use of the fuThJ in the future is to continue to support th8 CAP d8bt G8ntr8. The property fund represents the proportion of funds represented by the Curatage and other equipment held by the PCC. Page 15 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDEO 31 DECEMBER 2025 10. FUNDS Analysis of net assets by fund as at 31 Dernber Unrnstrlcted Restrlctgd 2025 Total 2024 Fixed Assets Net Current Assets 137.306 125,686 137,306 128,328 129.825 141.460 2,632 Total Assets 263,002 2,632 265,634 271,285 11. CONTINGENT LIABILITIES AND COMMITMENTS Capital Commitments The last quinquennial inspection was carried out during 2020 and reported to the PCC in 2022. No significant works on Ihe Church building were identified as a result of the inspection. The next inspection is planned for later in 2026. There are no other planned capital commitments, or contingent liabilities. 12. REMUNeRATION OF PCC MEMBERS No members of the PCC received any remuneration for services rendered as members of the PCC. No expenses were reimbursed to PCC members during the year. Some members of the PCC that had purchased goods or services for the use of the Church, as agents of the church were reimbursed for those costs. Mr Paul Mile8 {Green Miles Gardening Services) - provided paid for cleaning and gardening ServIS during the year. The Vicar, and any stipendiary curate in post are paid by Chester Diocesan Board of Finan for their services rendered to th8 parish at standard clergy pay scales. 13. RELATED PARTY TRANSACTIONS. As parted under Missionary Giving, a total of £1,500 was paid to Kairos Video Trust- Mrs Gilly Hall is a Trustee of this TrusL Mrs R Cumming, the wife of the Vicar continued to be employed as the CAP (Christians Against Poverty) manager during the year. (She was appointed in 2023). The Rev Paul Cumming was not involved appointment process. Her renumeration is included in note 4- it is benchmarked as comparable with other CAP Debt Centre Managers. Page 16 of 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHEADLE ALL HALLOWS Independent Examiner's Report to the Members of the Parochial Church Council (PCC) of the Ecclesiastical Parish of Cheadle All Hallows I report to the trustees on my examination of accounts of the Parochial Church Council (PCC) of the Ecclesiastical Parish of Cheadle All Hallows for the year ended 310ecember 2025, which are set out on pages 8 to 16 Responsibilitie8 and Basi8 of Report As members of the PCC you are trustees of the charity and are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ('the Act,). I report in respect of my examination of the PCC'S accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act. Independent Examlner's Statement I have completed my exarnination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe in any material respect.. accounting records were not kept in respect of the PCC as required by section 130 of the Ac( or 2. the accounts do not accord with those records, or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and ReFX)rtsl Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. DIMLM P.G.H. Wells FCA 6 Hulme Hall Avenue Cheadle Hulme Cheadle cheshi SK8 6LN If Lol Page 17 of 17