PAROCHIAL CHURCH COUNCIL OF
WINSCOMBE AND SANDFORD
cAurcA of
ceo
inscombe amlsan6t
Sene
Si James the GreaLWinscom
tA
112026
AnnuarparocA￿1cfiUycfi ￿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 Char￿able 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

Tr4
< o)u

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 sale￿Hall Letrings etc
Income from other Properties
Annu>l Fe￿events
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
ChurCh￿rd 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
b￿k 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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