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2025-12-31-accounts

The Parochial Church Council of St Paul's Church Ireland Wood and Tinshill

Registered in England and Wales Charity number 1177088

Report and Accounts for the year ended 31 December 2025

2025 Report and Accounts for the Parochial Church Council of St Paul's Church

Contents

Page
2025 Annual report 2
Statement of Financial Activities 17
Notes to the Accounts 19
Independent Examiner’s Report 28

2025 Annual Report

Aim and purposes

St Paul's Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Mark Harlow, in promoting in the ecclesiastical parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. The aim of the PCC is to provide a public benefit to the people of the parish and surrounding areas in the advancement of religion and the relieving of poverty. The PCC is also specifically responsible for the maintenance of the Church Hall, Jubilee Room, the Cottage and adjoining site.

Objectives and activities

Overview

The PCC is dedicated to making worship at St Paul’s accessible to as many people as possible and fostering a strong parish community. We oversee worship across the parish and seek ways to ensure our services reflect and engage the diverse groups within our community. Our worship is a living expression of faith, centered on prayer, Scripture, music, and sacrament.

In planning our activities, we follow the Charity Commission’s guidance on public benefit, including its supplementary advice for religious charities. Our goal is to be a “Growing Community, Shaped by Jesus” to help people live out their faith as active members of our parish through:

We recognize the importance of focusing on the local community and are committed to supporting those in need by working alongside other local organizations wherever possible.

To sustain this mission, we must also ensure the upkeep of St Paul’s Church and the Church Hall complex, preserving them as vital spaces for worship and community service.

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Resource Church

As a Resource church, St Paul’s plays its part in the Diocese of Leeds’ strategy to promote growth and church planting in the North of England and to enable our curates to lead a church planting team from the congregation in 2026. Our emphasis remains on children, families and the disadvantaged in our parish and environs.

The primary objective of the PCC is growth in five key areas:

  1. Discipleship – Creating a space to encounter Jesus and be shaped by Him. We seek to provide opportunities for learning, maturity in faith, worship, prayer, and service.

  2. Partnership – Serving as a welcoming hub where we collaborate with others working for the good of the community. We aim to connect those in need with those who can help.

  3. Influence – Building the connections that lead to transformation in people’s lives. We support community agencies, businesses, and new initiatives to help them grow and thrive. We look to see positive change for individuals, the community and society at large.

  4. Numbers – Sharing the good news of Jesus within our parish, networks, and neighborhoods. As more people engage with our space throughout the week, we aim to welcome and support individuals with diverse needs, including those new to faith.

  5. Generosity – Encouraging the growth of service, time, and resources to benefit both our community and the wider church, including sending out leaders to graft, plant or revitalize new or existing churches.

Staff

For most of 2025, the staff team consisted of the vicar and two assistant curates, an administrator (not all full-time) and a children and youth worker. During the year the children and youth worker was on maternity leave. The PCC had planned to recruit a children and youth leader as well as maternity cover. We went through 3 rounds of advertising and interviews before we were able to appoint a suitable children and youth leader and were delighted that he was able to start work in September. After careful consideration we were able to cover the maternity leave with support from Leeds Faith in Schools staff, leadership from the curate and the commitment of the volunteer children and young people’s team.

Achievements and performance

Growth in Discipleship, Numbers and Generosity

Worship and membership

During 2025, there continued to be a choice of services on Sunday mornings; a liturgical holy communion service at 9.30, and an informal worship service at 11.00 alongside which a

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children’s programme was provided. Refreshments between the two services gave a good opportunity for the congregations to socialise together. The Tuesday mid-week holy communion service followed by lunch continued to grow with an average of 20 participants a week. About once a month informal services of prayer and worship took place, usually on Sunday evenings. In addition, in termtime, there were prayer meetings on Tuesday and Thursday mornings.

103 attended the Christmas Day service including 86 communicants. 113 adults and 99 children came to the Christingle service on Christmas Eve. In early December Campfire Carols, a new take on the carol service, was very well received. St Paul’s also hosted Ireland Wood Primary School for their carol concert. Overall attendance at Christmas services was 334 adults and children. 98 adults and 55 children attended the main Easter Day services with an overall attendance of 211 at all Easter services. Overall attendance at Easter and Christmas continued a rising trend since Covid. There were 5 baptisms in 2025. Our clergy took 8 funerals elsewhere and 1 funeral in church. There were no weddings.

In 2025 the electoral roll was updated and listed 113 parishioners. Worshippers comprised 59 children (ages 0-10), 22 young people (ages 11-17), 82 adults (ages 18-69), and 29 adults (70+), totaling 192 members. Average Sunday attendance during the year across both services was 118 adults and 46 children and young people under 16.

Services were led by the three stipendiary clergy and a retired minister. A team of lay church members regularly preached and led worship bringing a variety of voices and experience. St Paul’s had one licensed lay minister (LLM) and one LLM in training.

Regarding stewardship, the number of regular givers through standing orders increased from 63 to 64 over the year (with an additional 5 givers to the building project). However, total giving grew, with planned contributions increasing from £134,350 in 2024 to £143,149 in 2025 (excluding Gift Aid), as detailed in the accounts.

Children and Young People

Sundays

In 2025, a total of 86 children and young people were registered in Sunday groups. In order to offer healthy discipleship to our children and young people we offered five different groups during the 11.00 am service:

Additionally, provision is made for babies in the foyer.

These groups provide a safe and welcoming environment at appropriate levels for their age and maturity, where children can engage in activities, Bible stories, prayer, and encounter

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God. They also foster friendships and accommodate a range of additional needs. We have recently stepped up our support of our young people in Year 10 and above as they take on active roles in serving within the church. We have seen them become valuable members of the team upon which our adult volunteers rely and appreciate when running our children’s groups. We are exploring further ways to support their discipleship journey.

On average, 39 children attended groups each week, excluding those under 2, over 15, and those who attended the 9:30am service.

Year 10+ Small Group

From Easter 2025, we started a weekly small group for our Year 10+ young people. We felt that our older youth needed a new space to be intentionally discipled and engage in deeper discussions around faith. This group had 7 young people on its register, with around 4 attending on average each week. This group met at a leader’s house for a meal, and then there was a bible study and discussion around topics of faith. This was positively received by both the young people and their parents, who voiced their appreciation for this space to build a community and grow in discipleship together in a safe and nurturing environment.

Drop In

Drop-In is our term-time after-school club on Wednesday afternoons that takes place in the church hall. There were 2 groups that ran back-to-back, for school years 5–7 and 8–11. While some attendees came from St Paul’s or other churches, most were not regular churchgoers. This space provided young people with a welcoming environment to play games, enjoy snacks, and build friendships.

Each week, we set aside time to explore aspects of faith, encouraging curiosity and open discussions, known as our ‘teachy, talky, thinky time’. Attendance maintained a steady regular group in each of our drop in sessions. The Year 5–7 group had an average attendance of 9, and 8 for the Year 8–11 group.

We regularly hosted social nights and invited the young people from Drop in and the young people who attend our other youth provision, such as Sunday mornings, to gather together and create stronger links and opportunities with each other.

Tots

St Paul’s Tots, our toddler group, met on Wednesday mornings during the week in term time. It was a lively and busy group most weeks, and even though not all parents or carers attended every session, Tots had around 90 children registered in 2025, with an average weekly attendance of 35 children along with their parent or carer.

This free group provided a welcoming and supportive space for parents and carers, offering a safe environment for children to play while adults relaxed. Each week, St Paul’s Tots provided snacks, crafts, and a variety of toys, concluding with a simple and engaging Bible-based story and a time of singing.

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During 2025 Tots was led by a team of dedicated volunteers who were all DBS-checked. The group is highly regarded in the community, with many new parents joining after hearing positive recommendations. Regular attendees often say it is their favourite toddler group because of its warm and welcoming atmosphere and the excellent space it uses.

Small groups

There was little change in the numbers (53) going to the 5 evening small groups that meet in people's homes during the week, although there have been several who have left and others who have joined. There were also two additional groups that started during the day - a Friday morning, fortnightly group, essentially for those whose children are in school, and a seasonal group who met during Advent and plan to continue to meet seasonally, three times a year. Greenhouse stopped during 2025, having stirred some missional life, as the curates prepared to church plant. There continued to be many other contexts both formal and informal in which adults were gathering for discipleship, including midweek communion, Tots prayer group, Monday Bible study, and the Kitchen Garden community. Over the last year there was also an older youth discipleship group that met consistently, helping our older youth go deeper in their faith. These different gatherings usually incorporated Bible study, prayer and fellowship, though the dynamics varied in each group.

Mission

The mission committee continued to guide the support for our mission partners both at home and abroad. During the year we added two mission partners who work in Bible translation to our existing mission partners who work in church planting in Japan, healthcare in Ethiopia, community development in Brazil and pastoral support in Asia. We also supported Kidz Clubs and Leeds Faith in Schools in Leeds.

The principle of tithing 10% of our regular giving, established in January 2019, continued and we were able to give away £16,300 this last financial year. We give a regular sustainable amount to each partner which helps with their own budgeting, and where there is additional funds available we are able to give one-off gifts. This year we were also able to support Nick Fry who gives up his time each year to help lead a Scripture Union Summer camp.

Details of our Mission Partners are on a dedicated board in the church foyer and regular updates of their work are available and used in our intercessions. There is also a monthly zoom prayer meeting where we are able to pray with four of our mission partners.

Pastoral care

During the last year many members of St Pauls have been active in the pastoral care of our congregation. With members of all ages needing support with illness, family emergencies, deaths and births! The whole of life happens for our congregation. Meal rotas have been made and food delivered, hands held and people sat with, in sorrow and joy.

Most of this support goes on quietly and faithfully. People are supported and cared for long term, often several times a month. Those who cannot get to church are supported with home communion and care at home. This enables members recovering from illness or no longer able

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to get out to be connected to the church family. Members also give people transport to church so that they can still attend if they are able.

2026 will be a time of change once again for the church but the consistency is the love and care we show to each other and the community in which we are based.

Community groups and activities

We supported about 2,200 adults and children in 2025 through the work of almost 150 volunteers mainly through the activities described below. The difference our groups and activities make is to support those in poverty in practical ways, to offer advice eg on budgeting, enable people to make connections, form friendships and deepen community. Some activities support relaxation and hobbies. The National Churches Trust Social Value Calculator estimated the cash value of support that St Paul’s Ireland Wood provided to the local community at £1.9m annually.

Foodbank

The foodbank provision in Ireland Wood at St Paul’s is a satellite of Leeds North and West Foodbank.

It runs every Thursday morning (except Bank Holidays) providing emergency food parcels for people within the parish and beyond. Clients are referred by a supporting agency or local hub. Clients are welcomed, offered refreshments and then confirm the items they need from a standard stocklist of store cupboard items. Some fresh ingredients are also on offer and surplus/near date items are provided from the Co-op to supplement this. Money Buddies attend weekly, providing debt and financial advice. Volunteers talk to clients and try to establish what further help they can be signposted to. The atmosphere is friendly and welcoming. A team of 30 volunteers made up of church members and other local people assist on a rota basis. They have a wide expertise between them and work well together.

In 2025, Ireland Wood had 722 referrals, feeding 1021 adults and 434 children totalling 1455 persons. Ireland Wood received 11,618 kgs stock during that period supplemented by donations from the church and local community.

Baby Basics

In 2025, referrals to Baby Basics went up again and we completed 258 referrals helping 277 children in total. We have continued to supply Moses basket starter packs, baths and Moses basket stands which are our most requested items. Requests for clothing for older children have gone up from 59 in 2024 to 183 in 2025. The hospital bags that the Sir George Martin Trust helped us to provide have been gratefully received but we are not sure from a financial perspective if we can continue to supply them. We hope to continue to supply nighties and breast-feeding bras to those who require them.

We are so grateful to all our volunteers who collectively give over 1000 hours to this project for free, making an incredible difference to families in Leeds who need this support.

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Thank you also to all our financial supporters: the Household Support Fund via LCCCT and Bardsey and East Keswick Churches, as well as Chapel Allerton Baptist church and other individuals. Finally, a huge thank you to St Paul’s church for the space they provide as well as the time the congregation and leaders give to support us. As Baby Basics continues to grow we may need to look into further solutions on storage space and the people needed to continue to run smoothly and provide all the requested items.

Warm Welcome

Warm Welcome continued to thrive in 2025, building on its beginnings in November 2022 as a response to the cost-of-living crisis. While practical support remains an important part of its purpose, the initiative has increasingly become a place where friendships form and loneliness is eased. Each week around 40 people of all ages including children gathered to share a hot meal, connect with others, and enjoy a sense of belonging that many said they could not find elsewhere.

The community is sustained by around 20 dedicated volunteers who cook, host, wash up, facilitate crafts, and ensure the space remains welcoming for all. Their commitment has helped Warm Welcome grow, with new attendees joining throughout the year.

Warm Welcome was supported financially through a small grant from Voluntary Action Leeds and Wades Charity, as well as funding from the Household Support Fund, enabling us to continue offering food and assistance to those facing ongoing hardship. Together, these efforts have made Warm Welcome a vital, hopeful space in our community.

The Games Community

At the heart of Games Community are Fun, Relationships and Belonging. It sets itself apart from other Gaming Groups across Leeds by being at a reasonable time and length that makes it accessible to a wide range of people, specifically those who don’t normally play games, or are put off by 4-5 hour club sessions. It is also free, offering hot drinks and hospitality that we can do well, with a warm room and comfortable venue for playing games and getting to know each other.

The main aim is to have fun together, but the Games Community offers opportunities to invite to other events and services especially at Christmas and Easter.

A new trial we did for Autumn/Winter was linking with Warm Welcome but this had a low takeup. At the moment we have not planned to continue this, although members do see Warm Welcome as a church initiative when they arrive.

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LS16 Community Uniform Exchange

LS16 Community Uniform Exchange was established in March 2022 in response to the cost of living crisis, supporting families with free school uniform and reducing textile waste. During 2025, the project operated through a programme of community events, supported by donation points in three local areas and collections from local schools. Each session is run by four regular volunteers, with additional support from local councillors who generously offer their time.

Across all activities in 2025, 1,784 items of school uniform were redistributed free of charge, reaching at least 341 families. PE kit was also donated to a local primary school. This redistribution generated an estimated £30,328 in savings for families, based on the Department for Education’s average cost.The project also delivered measurable environmental benefits, with 356.8 kg of textile waste diverted from landfill, saving 6.42 tonnes of CO₂ emissions and 44,957 litres of water, based on conservative estimates. Funding support from MICE covered additional plastic storage boxes and ground plot rent, while Zero Waste Leeds contributed to raising the shed floor to prevent damp issues. These outcomes demonstrate strong social, financial, and environmental value through the effective reuse of donated resources.

Community Garden

A different approach was used in the Kitchen Garden in 2025, primarily to adjust to the pending building project, the start dates for which were uncertain. We aimed for a short growing season. Instead of attempting to build longer term relationships with the community (see report for 2024), we linked with Horsforth Refugee Support. Asylum seekers housed locally were offered the chance to join in at the Kitchen Garden once a week. We had intended to build ongoing relationships but found that the temporary nature of their accommodation meant we rarely met volunteers more than once. However, we enjoyed meeting people from Somalia, Iran and Yemen amongst other countries. They gave positive feedback to us and the link worker. Horsforth Refugee Support continue to be interested in building links to available activities at St. Pauls.

In autumn we dug up and sold as many perennials as possible, giving the proceeds to the building fund. It is hoped to store all the garden tools/equipment on site during the refurbishment of the church hall so that these can be used to restart gardening in the future.

Other opportunities to participate

Community events in 2025: the Big Quiz, Easter Eggstravaganza, summer BBQ, Treat on the Streets and Campfire Carols. These welcomed the local community and helped to build relationships in church and community.

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Other groups included Selah which arranged occasional events for women and the Arts and Crafts group which met weekly.

The church hall was also rented out to community groups and for private lettings such as children’s birthday parties.

Buildings

Buildings took an unusual amount of attention in 2025. There was routine maintenance as always, but much time and thought was invested in the project to extend and renovate the church hall.

Maintenance

Routine tasks included maintaining fire protection equipment and alarm, pruning overgrown areas, the removal of 3 dead trees identified by an arboricultural survey and minor repairs. The Scout container with their equipment was finally taken away by the Scouts.

Church Hall Extension and Renovation Project

During 2025 good progress was made on the building project to extend and renovate the church hall despite the fact that it took several months longer than expected to obtain the necessary planning permission from Leeds City Council (31 October 2025, 25/03125/FU) and a faculty from the Diocese of Leeds (2 December 2025, 2025-110751) as required by the diocesan chancellor.

In the light of quantity surveyor estimates of cost, the project was broken down into phases and we decided to aim for a first phase of totally reroofing the whole church hall complex and extending the church hall to the rear (to provide a new kitchen and community room) and renovating the main hall. This was estimated to cost around £1m.

Key features in the renovation are:

By the end of 2025 we raised £620,000 building on £320,000 pledged and given by the congregation the previous year. We were very grateful for grant offers from The Benefact Trust, The Beatrice Laing Trust and the Leeds Council Community Infrastructure Levy.

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About £5000 was raised by church members’ fundraising activities such as an Open Garden, a Garden Party, cake sales and the Big Quiz. These were enjoyable events that helped highlight the project.

Financial review

Total receipts on unrestricted funds were £186,036 (2024: £211,318) of which £143,149 was planned voluntary donations, and a further £17,844 was the associated Gift Aid tax relief. This regular income remains strong with the planned giving stable. The gift aid was reduced largely through the timing of gifts. Our income for 2024 included a final grant of £24,780 for strategic development from the Diocese so no grant was received in 2025.

This year £157,096 (2024: £182,594) was spent from unrestricted funds to provide the Christian ministry from St Paul's Church, including the contribution of £43,957 (2024: £39,961) to the Diocese as parish share which is designed to provide the stipends, pensions and housing of the clergy across the Diocese. The significant reduction was in staff costs whereby volunteers filled roles to cover for maternity leave.

During the year the Warm Welcome group and ministry has grown, receiving £44,055 (2024: £19,887) in gifts and grants restricted for that purpose and spending £10,459 (2024: £23,034) with a Fund balance of £36,957 (2023: £3,361). This includes £25,000 as the first of two annual grants to support our community work in 2026/7 including a community worker. The Baby Basics ministry continues to grow, receiving £6,004 (2024: £13,317) in gifts and grants restricted for that purpose and spending £11,088 (2024: £7,938) with a Fund balance of £12,043 (2024: £17,127). However, significant provision comes from additional generous gifts in kind.

In addition the significant sum of £263,871 has been received towards the new building project with a balance carried forward of £395,391. Our Community Garden Project also continues, balance carried forward £551.

Our total assets were up at £626,246 from £374,190 last year, of which £181,303 (2024: £152,363) is not restricted and so counts towards free reserve.

Reserves policy

The PCC consider that there are 3 types of reserves, as follows: restricted reserves, designated reserves (of which there are now none) and unrestricted (or free) reserves.

Restricted reserves

These are reserves (donations received not yet spent) that were explicitly given for a specific purpose. In the case of St Paul’s this is now the funds given for three ministries: that for Baby Basics, for Warm Welcome and for our Community Garden and also for the new Building Project. See note 11 of the accounts for the full details. These reserves may therefore only be used expressly for the purpose they were made – the PCC cannot divert these funds to any other purpose.

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Unrestricted reserves

These are reserves that arise from the donations made generally which the PCC is able to use for any purpose, consistent with the church objectives. The remaining unrestricted reserves are used by the PCC for general purposes and the PCC consider that a level of such free reserves should be maintained at least at the level of the next 3 months normal payments (excluding payments made from restricted funds). The current level of free reserves is £181,303 while the next three months payments are expected to be under £50,000. These reserves currently thus exceed the margin required by the policy.

Treasury policy

The PCC reviews cash in hand, at bank and invested to ensure that the funds are immediately available when required, but known surplus funds are invested wisely to give the best return consistent with management of the risk and only investing in ethical funds. Since the expected timescale for holding much of the current balance of cash, and indeed the balance of other funds, is less than one year, it is being retained on deposit or in deposit type Funds.

Payments policy

The PCC seeks to make all payments to third parties as they fall due or earlier and subject only to appropriate due diligence on the amount to be paid and clear communication with the third party.

Volunteers

During 2025 there were 144 adults who volunteered in some capacity in the life of the church, about two thirds of whom were part of the church family. Several of our under 16 young people also volunteered as part of different teams on Sundays and at events. This represented about two thirds of the congregation involved in volunteering in some capacity, and often in several different areas of church life.

Very little of church life, mission and community activities would take place without the large number of volunteers involved. The strength of volunteer teams was particularly evident in the way that the children’s and youth teams not only maintained but strengthened children’s and young people’s activities despite not having a full time staff leader (due to maternity leave). Many individuals stepped up to make sure that children and young people were well catered for. We are very grateful to all our volunteers; their contribution is vital. Volunteering also benefits volunteers themselves in developing friendships, experience, skills and leadership as may be seen, for example, in new volunteer leaders emerging in Warm Welcome.

Looking Ahead and Risks

In 2025, the PCC continued to develop the Extension and Renovation of the Church Hall project taking key decisions on the design, planning and faculty applications and the scope of the project in the light of financial resources. Much of the routine work on this was carried

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out by the Building Committee, a sub-committee of the PCC, together with Pearce Bottomley Architects, with regular review by the PCC. The dual focus of the Building Committee was to raise money alongside finalising the design and planning in more detail. Leeds City Council planning permission and a faculty from the Diocese of Leeds were obtained towards the end of 2025. That opened the way to apply in 2026 to funders where planning permission is required. Costs rose during the year so it was agreed to restrict the scope of the first phase to the re-roofing of the whole church hall complex, and the rear extension and re-ordering of the main hall, expected to cost £1m. However, we were very grateful for donations, pledges and two successful grant applications which substantially increased building project funds to more than half of what will be needed.

During 2025, grants were obtained to support Warm Welcome, Baby Basics and the LS16 Uniform Exchange; this helped the consistency of support to the community from these groups. initiative.

During 2025, the Diocese of Leeds developed plans for our curates, Dave and Bev Monck, to plant a church at St Andrew’s Church, Moor Grange. Confirmation of the funding for this awaited the outcome of a grant application by the diocese to the national Church of England, to be known in March 2026. However, Dave and Bev were able to begin recruiting a team from the congregation to move with them and start strategic planning.

The PCC carefully consider potential risks and in our current circumstance three risks predominate. The first is reputational risk which is the first priority for the PCC and managed by attention to Safeguarding and DBS checking.

The second risk is to successfully manage changes in St Paul’s congregation when some move to St Andrew’s Moor Grange as part of the church planting team. With the departure of the team we can expect the St Paul’s congregation to be smaller and to lose revenue as well as volunteers. In addition the St Paul’s staff team will be stretched with clergy reduced from 3 to 1.

The third is financial risk especially in relation to the church hall building project. Risks include the failure to obtain sufficient funding to do more than re-roofing and the challenges of managing the lack of availability or very limited availability of the building for the months construction goes on.

Structure, governance and management

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 St Paul's the membership of the PCC consists of the incumbent (our vicar), two assistant curates, 2 churchwardens, 1 diocesan synod representative, 2 deanery synod

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representatives, although we do currently hold one vacancy, plus members (listed below) elected by those members of the congregation who are on the electoral roll of the church. We also have 2 ex-officio members: acting as Treasurer and PCC Secretary. All those who attend our service s/ members of the congregation are encouraged to register on the electoral roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the PCC are to be spent. PCC members must undergo DBS checks and complete safe-guarding training.

The PCC has a number of committees to assist in different aspects of parish life. The committees are a Standing Committee as required by the PCC Measures, a Finance Committee, a Mission Committee, a Building Development Committee and a Personnel Committee.

Administrative Information

St Paul’s Church is the parish church for the parish of Ireland Wood and Tinshill as part of the Diocese of Leeds within the Church of England. The correspondence and working address is St Paul’s Church, Raynel Drive, LEEDS, LS16 6BS. The website is www.stpaulsirelandwood.org.uk. The registered charity number is 1177088.The Vicar is Rev. Mark Harlow of St Paul’s Vicarage, Raynel Drive, LEEDS LS16 6BS. The office phone is 0113 267 5567.

Representatives on Diocesan Synod (elected by the Deanery):

● Mr Roger Lazenby Elected 2018

Representatives on Deanery Synod:

Elected Members to the PCC:

PCC members PCC committees / roles Elected
Eleanor Benson Vice chair, church
warden Standing
committee Building
committee Personnel
committee		 Elected 2024
John Betts Finance committee May 2023
Sarah Denner Parish Safeguarding Officer May 2024
Barbara Eykel Mission Committee April 2022
Rob Govier Deputy church warden,
standing committee, Personnel
committee		 May 2023

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ST PAUL’S CHURCH IRELAND WOOD AND TINSHILL Charity reg. no. 1177088

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Statement of Financial Activities: Year ending 31.12.2025

Note
Incoming resources
Income from:
Donations and legacies
2
Charitable activities
2
Other trading activities
2
Investments
Total
Resources expended
Expenditure on:
Raising funds
3
Charitable activities
3
Church Administration
3
Total
Net income before investment
gains/(losses)
Net movement in funds
Transfers
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
funds
2025
Prior
year
2024
£
£
£
£
£
164,961
-
295,899
460,860
383,538
631
-
4,537
5,168
898
18,552
-
- 18,552
16,114
1,892
-
13,495
15,387
3,502
186,036
-
313,930
499,966
404,051
-
-
-
-
150,791
-
90,815
241,606
219,444
6,305
-
-
6,305
6,496
157,096
-
90,815
247,911
225,940
28,940
-
223,115
252,055 178,111
28,940
-
223,115
252,055
178,111
-
-
-
-
-
152,363
-
221,827
374,190
196,079
181,303
-
444,943
626,246
374,190

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Balance Sheet at 31.122025 Totsl thb Tot•1 l•A Flxed assets T•tylbl• asmts 180.f Totslllx¢dasJets 440.IKffj ￿0.¢￿ 21K)I Currnnt assets 676 C•th •* and kn h• 14510 IOJ67 67 35J76 i5J96 188,6 due one ye 226 Ill￿3 4YJ.9¢3 641J46 J74.19) LllX)3 444.943 626246 374.A90 Funds of the Charlty 444J43 444.943 221127 UNestrkt•d luhds 181.303 iJ63 444.94J ￿,146 374.190 Dkn.. 24" Marth 2026 01￿1 the trnstees

1. Basis of accounting

The Parochial Church Council of St Paul’s Ireland Wood (the PCC) constitutes a public benefit entity as defined by FRS 102.

The accounts have been prepared under the Charities Act 2011 and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs and with the Regulations’ “true and fair view” provisions. The accounts have been prepared under FRS102.

The PCC have a policy of carrying free reserves equal to the expected administrative expenses for the next 3 months (see note 12). In addition, they have considered the budget for 2026, and the cash flow forecast for the next 12 months. The unrestricted funds (over £150,000) together with regular donations are sufficient to cover the expected costs of running the church activities for a period of 12 months from the date of signing and so they are prepared on a going concern basis.

1.2. Income Recognition

Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources, provided it is reasonably certain that the PCC will receive the resources and the monetary value can be measured with sufficient reliability.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses.

Grants, Donations and Legacies

Grants and donations are only included in the SoFA when the general income recognition criteria are met. Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Tax reclaims on donations and gifts.

Gift Aid receivable is included in income when there is a valid declaration from the donor, and a claim has been made to HMRC (Claims are made in March and November). At 31[st] December 2024 donations had been received on which £6,700 (2024: £8,716) is estimated to be reclaimed in gift aid but which had not yet been accounted for. 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 or funds as the initial donation unless the donor or the terms of the appeal have specified otherwise.

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Volunteer help

The value of any voluntary help received is not included in the accounts, but the work of volunteers is described in the annual report of the PCC.

Settlement of insurance claims

Insurance claims are only included in the SoFA when the general income recognition criteria are met and are included as an item of other income in the SoFA.

1.2 Assets

Consecrated and benefice property

Consecrated and benefice property of all kinds is excluded from the statutory definition of 'charity' by Section 10(2) (a) and (c) of the Charities Act 2011 and for this reason such assets are not capitalised in the financial statements. This applies to the church building and also the Church Hall, Cottage and grounds around the church building, none of which are owned by the PCC. All expenditure incurred during the year on the buildings and fixtures and fittings, whether

maintenance or improvement, is therefore expensed as soon as it is paid even though benefit will be gained from this expenditure over many future years.

Tangible fixed assets for use by PCC

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt. Moveable furnishings and other equipment for use by the PCC are depreciated on a straight-line basis over 4 years, except for items paid for by specific grants which have been fully received and spent.

1.3 Funds

Restricted Funds

These are funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

Endowment Funds

There are no endowment funds.

Designated Funds

There are no designated funds.

Unrestricted Funds

These represent the remaining funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC as fixed assets for its own use or for spending on a future project.

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2. Income

Notes
Unrestricted Funds
Donations, Legacies
and Grants
Planned Giving
Tax Recovered (Gift Aid)
Collections & Other Giving
Donations and Special Collections
SDP Grant: Operating Costs
Total Donations
Other Charitable
Activities
Books, Events, and other income
Other Trading
Activities
Use of Church Hall
Cottage Rent
Total
Investment Income
Bank and investment Interest
Total Unrestricted
Restricted Funds
11
Hall Building Project
11
Warm Welcome (including grants)
11
Garden Project
11
Baby Basics (including grants)
Total Restricted
Total Receipts		 2025
2024
143,149
134,350
17,844
27,443
2,431
1,527
1,024
1,733
-
24,780
164,448
189,833
1,568
2,062
8,528
6,321
9,600
9,600
18,128
15,921
1,892
3,502
186,036
211,318
263,871
159,528
44,055
19,887
-
-
6,004
13,318
313,930
192,733
499,966
404,051

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3. Payments

Notes
Cost of Raising Funds
Total Cost
Cottage expenses and repairs
Charitable Activities
4
Parish Share
Mission Donations
Other Donations
Services and General Ministry
Hospitality and refreshments
Special Events: Community
Church maintenance
Church Utilities
Church Hall maintenance
Church Hall Utilities
Repairs
Youth and Young People Ministry
Staffing: Pay and Costs
Training
Clergy and Staff Expenses
Total Charitable Activities
Church Administration
5
Total General Funds
Other Funds
Hall Building Project (restricted)
Baby Basics (restricted)
Warm Welcome (restricted)
Community Garden (restricted)
Total Other Funds
Total Payments		 2025
2024
-
871
43,957
39,961
16,293
15,590
416
407
4,752
6,489
2,395
4,026
656
1,096
10,626
11,366
9,609
10,434
4,478
5,308
8,059
7,293
-
2,787
4,974
5,363
42,392
65,643
721
-
171
336
149,499
176,098
7,597
6,496
157,096
182,594
69,137
11,846
11,088
7,938
10,459
23,034
130
528
90,815
43,346
247,911
225,940

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4. Parish Share

For 2025 our Parish Share was requested as £43,957 which has been paid in full monthly.

5. Other Office Costs

Office IT/Phone/Website
Advertising
Photocopying and Stationery
Accountancy
Bank, SumUp and Licences
Total Office Costs		 2025
2024
2,955
1,995
480
484
1,652
1,702
360
396
2,151
1,918
7,597
6,496

6. Paid employees

In 2025 the PCC had three paid employee roles. This approximates to 2.6 full time equivalents (FTE). One full time position was vacant until being filled in September and for most of the year one of the full-time staff was on maternity leave and offered their resignation with effect from the end of the year. The total salaries paid were £36,093 (2024: £62,958) including maternity pay and contract payments. Social security cost was zero and pension costs £2,982 (2024: £1,588). No member of staff has received over £60,000 in any year.

7. Pensions

The PCC participate in a defined contribution pension scheme with NEST (National Employment Savings Trust) for the purpose of meeting auto enrolment requirements. This requires a contribution rate of 5 per cent of salary from the employee and 3 per cent of salary from the employer. During the year £2,982 (2024: £1,588) of employer contributions were made. In 2025 one employee joined, and we ended the year with 3 active members.

8. Assets

The PCC has no fixed assets of value apart from furniture and equipment for use by the church. The church building is owned by the wider Church of England. The ownership of the Church Hall buildings, the Cottage and the associated land were transferred from the Leeds Church Extension Society to the Diocese of Leeds on behalf of the wider Church of England during 2024. The PCC has free use of those buildings and any income they generate in perpetuity while also having the responsibility of maintenance.

The PCC owns various office equipment and other moveable plate and furniture. Items acquired before 2023 are fully depreciated and historic plate is not valued as no items have significant value.

The Cottage has been leased on commercial terms to Leeds Faith in Schools from September 2021 from when its use had been changed from residential to offices. The rent was £9,600 (2024: £9,600). There were no maintenance and repair costs (2024: £898).

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The Church Hall is used for church activities and is also let on an occasional basis for other activities at times when not required for church activities or ministries. The income raised was £8,528 (2024: £6,321). The maintenance costs, utilities and other expenses were £12,537 (2024: £12,601) and no cost was incurred for repairs and renewals (2024: £1,880).

During 2025 the church acquired a refurbished photocopier for £1,140 (and in 2024 some kitchen equipment had been installed in the Hall fully paid for by a grant). In the circumstances these assets have been written off completely.

There is therefore no depreciation to report and the total tangible assets at end 2025 remain completely written off.

9. Debtors and prepayments

The PCC had trade debtors at the end of 2024 of £20 net (2024: £676). The total debtors are therefore £20.

10. Creditors and accruals

The PCC had creditors of £14,150 this year, falling due within 1 year, and £14,493 at the end of 2023, as noted below.

Creditors due (within 1 year):
Gift Aid correction
Outstanding Invoices
Utility Bills
Accountancy Fee accrual		 2024
2023
9,664
9,664
2,410
4,433
1,680
-
396
396
14,150
14,493

An interest free loan of £15,000 has also been given to the PCC to assist in the management of finances of the Building Project which would be expected to be paid back in 3 years and this is thus a creditor due in more than 1 year.

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11. Restricted Funds

There are no Endowment or Designated Funds

There are 4 Restricted Funds held at the end of 2025. The income and expenditure of these funds are set out for each fund below.

11.1 Warm Welcome

Warm Welcome was started as an initiative to provide a warm space and other activities to those suffering due to the cost of living and heating crisis. This now continues and also provides a welcoming community for any in need.

----- Start of picture text -----
Warm Welcome 2025 2024
Balance brought forward 3,361 6,508
Donations 785 -
HSF Grant 14,050 -
Leeds Strategic Fund 25,000 -
Other Grants 4,220 19,887
HSF Spending (6,400) -
Other Spending (4,059) (23,034)
Balance at end of year 36,957 3,361
----- End of picture text -----

Grants have been received for the general purposes of this initiative through OPAL for Welcome Spaces and from the Household Support Fund. The Uniform Exchange which operates as part of this initiative received grants from Leeds Council for rent for storage and also from SBS and MICE money.

The fund also received £25,000 as the first of 2 annual grants from the Leeds Strategic Fund to enable a community support person to be employed to coordinate and develop all of our community activities.

11.2 Community Garden

The Community Garden was started in 2023.

----- Start of picture text -----
2025 2024
Balance brought forward 682 1,210
Income - -
Expenditure (130) (528)
Balance at end of year 551 682
----- End of picture text -----

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11.3 Baby Basics

Baby Basics funds are held for the purpose of supporting the Baby Basics ministry which was started in 2018.

----- Start of picture text -----
2025 2024
Balance brought forward 17,127 11,748
Donations Bardsey Church 1,100 -
Household Support Fund (round 7) 2,200 -
Event donations (sponsored run) 1,517 -
Other donations/grants 691 13,317
Gift Aid 496 -
Charitable Expenditure (10,788) (7,638)
Governance (subscription) (300) (300)
Balance at end of year 12,043 17,127
----- End of picture text -----

11.4 Building Project

----- Start of picture text -----
2025 2024
Balance brought forward 200,657 52,975
Donations 148,840 159,528
Grants 97,000 -
Event Income 4,537 -
Interest 13,495 -
Event Costs (360) -
Building Fees (68,777) (11,846)
Balance at end of year 395,391 200,657
----- End of picture text -----

The PCC is working on plans to update and develop the buildings on the church site in view of their poor condition and the strategic aims of the PCC to become a hub for the community and young people. Initial design work started in 2023 when a sum of £50,000 was designated from general reserves. During 2024, plans and consultation have progressed and an appeal to the congregation of the church led to £320,000 in pledges (and estimated Gift Aid) being made. By the end of 2025 the majority of the pledges have been fulfilled and, following spending on architect and other fees, the PCC have obtained planning permission and DAC approval for this extensive project.

The balance of funds restricted to be used for this building development and refurbishment is thus £395,391, which will be enhanced by the satisfying of some remaining pledges during 2026, a grant promised from Leeds Council of £100,000 and other grants yet to be applied for.

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12. Reserves

After taking account of the restricted funds the balance of funds (after fixed assets) available to the PCC for general expenditure or other purposes was £181,303 (2024: £152,363). The PCC policy is to hold at least 3 months normal expenditure as a reserve. This amount of reserve required by our policy is under £65,000 demonstrating a significant free balance. In addition, each of the restricted funds also holds a reasonable balance.

13. Trustee remuneration and benefit

In 2025 the PCC paid no remuneration or benefits to any PCC member. However, in 2024 remuneration and pension contributions totalling £17,914 were paid to a connected person, namely Millie Fry, who is the wife of Nick Fry (one of the churchwardens for the early part of that year). During 2025 neither party continued in their respective roles.

14. Trustees' expenses and other payments

Expenses have been paid to three members of the PCC, Rev. Mark Harlow in the normal pursuit of his activities as the vicar of the church and also Rev. Bev. Monck and Rev Dave Monck as curates in the parish. The total amounts paid in the year are £629 (2024: £709) . These expenses are for travel and subsistence and business telephone usage, and include their share of a Christmas staff lunch.

In addition, in 2024 a contracted sum of £400 for counselling services to the disadvantaged was paid to Beth Madeley in a professional capacity, who is the wife of Rupert Madeley one of the trustees, as agreed unanimously by the other trustees.

15. Fees for examination of the accounts

A fee of £396 is estimated to be paid in 2026 to the independent examiner for statutory external scrutiny of the accounts and other services in respect of 2025.

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Independent èxaminerfs rnport to tho Parochial Church Council of St Paul" Church, Ireland Wood. Leeds 16 This re￿rt on the FInar￿jaI Statements of the Parochial Church CourKI of St PaLA's Church. Ireland Wood. Leeds 16. (the PCC) for the year ended 31 December 2￿25, are set out on the preceding elev8n pages. is in respect of an eXaMinat￿n carried out in accordarKa the Church Accwnting Re9￿lonS 20[￿ {'the Regulati¢)ns? aThJ secliM 43 of the Charities Act 19931.the Act). Reswtive responslbililies of the PCC and the Independent examlnor As membefs of th8 PCC you are Tesponsiblè for Ihe preParat￿n ofthe Finanual Statements., you consider that the aLKIrt requirement of the Regulations section 43121 of the Act do not appty. It is my responsibility to issue this re￿ on those FI￿n￿al Regulationg in acconlarKo With the tern￿ of Ihe Regulations. Basls of thls report My examinion was carried cxrt in ac￿dance vrith the General Direth'ons given by the Charity Commission Ltnder section 43(7)Ibl of the Act and to be found in the ch￿￿￿ Guthnce, 2006 edillon. issued by the Finance DivisK)n of the Ar¢hbL8hops' CounrAI. That examination Includes a revwi of the accryJnting reccrfds kept by PCC and a Compar￿On oflhe Fmawa Ststemnts with those records. It also Indudes consi¢len'ry any unusual rtems cff dscjosures in the Fman¢4￿ Statements. seekn'ng explanabons from you as Irusteès concerning any such matters. The procedures undertaken do not pro¥Klè all the evKleneè that VK•ukl be required in an audit, and crywuenlly I do not exprnss an audil opinron on the view given by the Fina￿al Statements. Indopondont examlnerfs statoment In rnnnect￿n with my examlnatron. no matter has com to my attenbon.. which 91￿5 m• r•asonabl8 cause to be1￿)Ye that in fflater￿ respect the requimments la) lo keep xcounti19 re￿d5 m ac￿rdanCe Y4th sedion 41 of the ACL (bl to prepar• FInar￿lI Statemthts. whK aox￿d ¥ith th8 aCc￿ntIng rwds and comrAy wth the requiremants ol th8 Act and th• Re9￿ationS have not b88n mèt. C {2) to which. in my wn1￿, attention shcrtld be dra*n in order to w+abl• a underslanding of the Financial Slalwnents lo be ￿Ched. Inde￿ndent Examiner Date M Thrthll 28