PAROCHIAL CHURCH COUNCIL OF WINSCOMBE AND SANDFORD cAurcA of ceo inscombe amlsan6t Sene Si James the GreaLWinscom tA 112026 AnnuarparocA1cfiUycfi eetin St James tAe fjreat anLIAIISaints Accountsfor year £nLle6(3lSt December 2025
Parish of Winscombe and Sandford (Charity No. 1173106) Explanatory Note to the Annual Accounts for 2025 Introduction The Annual Accounts are presented in the form issued by the Diocese of Bath & Wells to all their parishes, as introduced in 2020. Financial governance Through the year, the Treasurer completes the Diocesan Cashbook and compares the outturn against budget. The PCC regularly receives finance reports that enable it to monitor income and expenditure against the budget. After the Financial Year has ended on 31 December, the Annual Accounts are extracted from the Diocesan Cashbook. The Annual st st Accounts for the year ended 31 December 2025 were approved by the PCC at their Meeting on 3, March 2026 Brief overview Parish/Benefice Share- the largest expenditure item for both Churches For both St James's and All Saints the Parish/Benefice Share requested by the Diocese is by far the biggest outgoing. According to the Diocese, there are three elements to the Benefice Share request- The cost of deploying stipendiary clergy in the Benefice A proportion of Diocesan costs A mutuality and generosity contribution for those parishes within the Diocese identified as needing particular additional sUPPOrt, including areas of multiple deprivation or significant rural sparsity. The Diocese calculate figures for each church by including the Statistics for Mission data. In 2025 the amounts requested of our Parish were: All Saints St James's £ 7461 £65300 The PCC took the decision that the churches could not afford this and voted to pay 85% of these requests. In 2025 All Saints paid £6341 (85%) but in June the PCC decided Ihat St James's would reduce their payment for 2025 to £51753 (79%). As a Registered Charitable Trust, we upload summary figures to the Charity Commission website and comply with Commission regulations.
Independent examiner's report to the Parochial Church Council of Winscombe & Sandford ("The PCC") I report on the accounts of the PCC for the year ended 31 December 2025 as set out in the Receipts and Payments and Financial Return reports. Respective responsibilities of the PCC and examiner The PCC are responsible for the preparation of the accounts. The PCC consider that an audit is not required for this year under section 144(2) of the Gharities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Act to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act to state whether particular matters have come to my attention Basis of independent examiner's report My examination was carried out in accordance with the gener21 Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as membersof the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is lim ited to those matters set out in the next statement. Independent examiner's qualified statement In connection with my examination, no matter has come to my attention 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 comply with the accounting requirements of the 2011 Act have not teen met. There are no other matters to which, in my opinion, attention should be drawn in order to enable a proper u nderstanding of the accounts to be reached. Signed Independent Examiner Date: og April 2026
Winscombe & Sandford - St James the Great Winscombe's Receipts & Payments Account for the yeor ended 31 December 2025 Account5 List code 2Q25 2024 Receipts Donation5 and Legacies= Planned giving Collections dopatyons & other giving IncotTJc trx recovered 39,953 7,636 10,210 500 39.953 7.636 10.210 soo 41.937 765 10.60Q 10.)02 Legacies Other Trnding attivities Mag8zir*eiaookstall sale51Hall Lettings et¢ Incom@ from other Properries Feteleyents 13,169 13,169 3.818 13,697 3.818 3.625 4.765 4.708 4.708 Reteipts from InvestmènLS'. Interesc & diyidends 3.379 3.379 3,996 Receipts from Charable ac¢Fvr(ies- Parochial fee5 3.799 3,799 Other keceipt5 Insurance rlaims io Salc procoeds from fixed 35SÈts Lo3ns received li 12 Other 4.839 4.839 5,947 13 Total FeteÉpts Payments Charitable acuviiies.. 92.011 101.153 DonacionslGrnnts to chariues 14 Mission & Ev3ngelism Parish Share 159) 51.753) 1591 {59) {51.753) (159) {11.414) 1274) 160,5051 14011 16,6871 15 16 Clergy expense5 Church running expenses Churchyard rnaintenance Cost of raising fund5 17 Is 19 {9.428 (9,428) 110.7581 20 Support cosrs AdminisTration costs linc. staff c05ts1 Govemance Costs {1,336} (13.617) (1,336) {I3,664} 21 1471 114,3521 22 24 Other 16.5241 (&.524) {7,927j 23 Major expenditure Rep2irs to church buildings Repairs to other propÈrry Capital purch3sesladditions Loan repayments (1.2021 Zs 26 27 28 Tot41 payments (94.290> (47) {94,337) (IOU23) (2,326) (1.070) sury71u(Defj¢lt) of Receipts over payments (2,279} (47) Tro er5 bet¥•ren fvrtds {2.2791 73,158 1471 43.569 (2,326) 116,827 (1.0701 117.&96 Cosh ot bonk 4t l Jon Cash trt L'ortk fjnd fn hand ot 31 Dec 70.979 43,522 114,501 116.826
St James The Great Winscombe 2025 Annual Accounts Notes on Receipts and Payments Page lnumbers correspond with column Accounts List Code) l. Planned Giving is down slightly on last year. This total includes the 'Sum-up' Box in St James's which raised £414 from visitors attending services or just passing. 2. The figure for Collections, donations & other giving includes £6325 given by Friends of St James to pay for the church Outside Lighting project. It also includes VAT of £602 which was granted back to us by Listed Places of Worship. (Only 4 lights were deemed eligible, the other 3 were not attached to the church.) 4. Legacy received from Elizabeth Wilcox. 5. Church Centre Lettings are almost identical to last year although going forward this is likely to be affected by the new Community Centre building. 6. The Churchyard Room continues to be let and money wa5 spent to ensure the heating is adequate. 7. Fundraising has done well once again raising £4700 and grateful thanks are due to the Events Team. 13. This includes the monthly contributions to the Benefice Administrator costs by All Saints and St John's and to Insurance costs by All Saints. 16. 79Yo of 2025 Parish Share request from the Diocese. 18. Church Running Expenses includes minor repairs, routine maintenance, heating, flowers, music and 'provision of services,. 20. Includes the costs of running Birch Cottage as well as those of running the Church Centre. Birch Cottage, although empty, has to be kept dry and there are still Insurance cost5. 23. Insurance costs. At 31 December 2025 St James's Assets consisted of the following: 2025 £23028 £43522 £47951 2024 £17397 £43569 £55795 £ 66 £30516 £363,000 Nat West General Bank Account Nat West Church Centre Renovation Account. COIF Deposit Account SOLDO Card Investments Buildings and Land £29282 £363,000 *The restricted funds held in the Church Centre Renovation Account are currently intended for use on Church Centre renovations. 03.03.2026
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Winsc¢mbe & Sandford - All Saints Sandford's Receipts & Payments Account for the ytor ended 31 December 2025 Account List code 2QlS 2024 Receip DonatyoA5 and Legacies= Planned giving Colleeuons, donatlOR5 & other giving Income rax recoyered 7.714 6.586 25.894 335 1541 2,541 soo 2,449 Legacies Other Tlading attivat*e5 Mag2zinÈlBooksrall saleHall Letrings etc Income from other Properties Annu>l Feevents 500 258 1.269 1.527 3.748 Rèceipts from Investments: Inrerest & dividends 182 207 389 554 Receipt5 frorn Charitable actiYityes- Par¢xhial lees Other r4ecetpts In5uTrnce claims Sale proceeds from fixed 15sets Loan5 received 864 267 io li 12 Other 198 198 13 Total Feceipts 11257 27,370 39.627 13.939 Payments Charitable activitseL' DotMuonslGTrDts to charrtles 14 Mission & Evangelism Parish 5h3re 15 17.4691 14801 I14)) {7,469) {480) (2.4811) 15,814) 148Ql 11,927) 16 Clergy expenses Chdrch running expense5 ChurChrd maintcnance C05t of rrising fvnds 17 18 19 20 Support cosrs Administration costs l¢nL staff costs) Governance Costs 1158) 110481 (158) <2.048) 21 11.847) 22 24 Other (1.605} j 1.2461 23 Majorjexpenditure Rep21rs to church buildinE5 Repairs to other property Capital purcha5e31addiuons Loan repayrnen¢5 Total payments 25 (3.751) (32.9141 (36.665), 26 27 28 (17.991) (32.914> (50.905) (I 1914) Surplusl(Deficit) of Reteipts over payments (5,734) (5.544) (11.278} TIon5f rs bei¥Yettr [Ltnds 1.807 (1.8071 13.927) 11179 17,3511 14.879 (15.278)1 27,058 2,625 24.433 bk ond in hond at l Jcn Cosh honk ond In knné ot 31 Dec 8.252 7.528 15.780 27,058
All Saints, Sandford 2025 Annual Accounts Notes on Receipts and Payments Page (numbers correspond with column Accounts List code) l. Planned Eiving is up 17°A on 2024 mainly due to Community Cafe raising funds for the Building Project which is considered as part of Planned Giving. 2. Donations and other Giving includes a donation of £15000 from Thatchers 7. Fund Raising events lower than 2024 due to point l. 16. Parish Share includes late payment of December 2024 and the top-up for 2024. All Saints, Assets 2025 £8253 £7528 2024 £12179 £14879 Nat West General Bank Account Nat West Building Fund Account 03.03.2026
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