The United Parish of BIRCHWOOD AND WOOLsfoN The thurrkEs of the Tmnsfr.piJrati()ii & the ATrnsion Registered Charfty Number 1185707 (England & Wal@s) Parochial Church Council Annual Report & Financial Statements For the year ended 31 December 2025 Incumbent.. R¥v. Tabwtha Rao Bankers: Barclays Bank PIC Warrington Busine55 Centre 23 Sankey Street Warrington CCLA Senator House 85 Queen Victoria Street London Architect Rebecca Grimshaw- Anthony Grimshaw Associates 6 Brideman Terrace. Wigan WNI ISX Treasurer Hilda Taylor IBSC) Independent Examiner Debra Jacques IACMAI
Independent Examiner's Report Report to the Parochial Church Council (PCC} of knl¢xJIs nn thp. arcounts for the year ended 31st December as set out on pages L to 6 of your ArinLSdl Report. Respertlve responslbilitiés of Trustees and Examiner The PCC are responsible for the preparation of the accounts. They consider that an. audit is not required for this year under section 144 of the Charities Act 20 11 (the Charities Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Direttions glven by the Charity Commission (under section 145(5)(b) of the Charities Act), and to state whether particular matters have come to my attention. Basis of independent examinÈr's statement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the PCC 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 the PLC concerning any such matters. The procedures undertaken do not provlde 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 Ilmited to those matters set out In the statement below. Independent examiner's 5totement In connection with my examination, no matter has come to my attention: l) 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 Charities Act; to prepare accounts which accord with thp_ acrounting records and comply with the accountlng requirements of the Charities Act have not been met; or 2) to which, In my opinion, attention should be drawn in order to enable a proper I uiiderstdnding of the accounts 10 be reached. Signed- IDate: 13.1.2 IE'S Name: lis address: CLoS PA%c Irc K-l v4 U<.
The United Parish of BIRCHWOOD AND WOOLsfoN The (thutrhe5 of t TnSfigUr3tnrn & the A*ersion Finance Report 2025 G•nÈral Funds At the end of 2025 we have a final balance of £6.IK, on the General Fund- liuwever, we have £3.6K of costs that did not el@ar by the end of the year, which if they had would have resulted in a final balance of £2.5K. Incoime fell iii 2025 by £8.9K, and this trend continues to f311, as was anticipated at the end of 2024. Our Giving & Donation incotne was 40K, and Mission Income of £14K. Expenses have increased from 57.3K to 80.8K an increase of £23.5K.' partly due to the unpaid invoices from 2024 and Parish Share debts, along Wlth inflationary price increases. Parish Share We paid all the 2025 Parish Share- a first in several years. We have 2 outstanding Parish Share amounts iii 2024, dlTlQUlltlng 10 £8.9K,' which and we hope to pay this during 2026. We havc Parish Share debts from prèviuui years12022 and 20231 of £12.6K, which the Diocesè experts us to pay. Restrirted Funds - Fabric Fund This year we have spent £7K from this furtrd, on the Mission Roof, Maintenance and Compliance work across the church. To support the growth nf the Fabric Fund all fundraising costs and income are now a55igned to this fund. We generated £5K of fundraising incomc which has helped offset tlie spend in the fabrlc fund. Re5trlrted Fund- Birchwood- Communlty Income to this fund is not sufficient to maintain the costs of operation. Cost5 are high, and we iieed tu conslder how we fund this work. as the fund balances will expire in 2026. Reserves Our overall Bank reserves for 2025 stood at £44K, and we expect to use further reserve funds in 2n?6, redLicing this further. It should bc noted that most of this resewve 15 in restricted funds for spor.ific purpose. Our goneral fund balancc is £3k. 20Z6 Within the Sinsle Parish we subiTlitted a budgei for 2026, which we will spend against. The budget has been set against fallin8 incorne and increasing cost5. It will be challenge for us 311 to manage against the budget. From 2026 we will be following th@ new Finance Policy within the Single Parish, so 2026 will be a year of Transition. The Single Parish does nnt change the financial structure of our church: our assets and liabilities and debt stay with us. We will produce a set of accounts, which will represent all the nornial exFJe115e5 and cosis we have in church today. We need to look at our financial sustainability in the longer term, with a focus on revenue generation and cost redurtion. Hllda Taylor. Treasurer.
Birchwood and Woalston (Charity Ref.11857071 Fund Receipts and Payments I january to 31 December 2025 2025 2024 General Fund {UnrestrÈcted) Fund BF 2024 23593 8586 Income Donation5 and legaGies Gift Aid - Parish Giving Scheme Gift Aid - Bank (Standing Orders) Gift Aid - Envelopes Other planned giving- Bank (Standing Oiders) Loose plate collectlons (GASDS ellglble) Ad-hoc donations.. non Gift Aid (GASDS eligible) Ad-hoc donations-. non Gift Aid (not GASDS eligible) One-off Gift Aid donations Tax recoverable on Gfft Aid GASDS Tax relief Fundraising (general) Total Donations and legacies Income from charitable activities Parish fee for wedding or funeral Total Income from charitable activities Other tradlng aGtlvities GhurGh or Hall lettings - fund raisiiig Magazine income- sales Other funds generated Total Other trading activities Total Income 31211 512 1089 412 2065 657 2235 508 1344 628 29200 1198 1101 3385 972 2179 7386 834 4322 50577 40662 2260 2260 14227 60 6289 20577 6349 19282 2491 21817 72394
Birchwood and Wooiston (Charity Ref.118Jf7071 Fun(J Receipts and Payments I january to 31 December 202KJ 2025 2024 Expendtture Cost of Raising funds Costs of giving envelopes and stewaidsliiy Costs of fundraising events Total Raising funds Expenditure on charitable activities Giving to niibbionary societles Home mission DeanerylParish Share Clergy working expenspq Council tax (clergy housing) Water charges {clergy housing) Insurance premiums (church building) Telephone (church buildinglparish office) Organ I piano tuning and maintenance Church building maintenance (routine) Upkeep of services Church consumable items Administration costs foi paii5h GovemanGe costs & examinationlaudit fee Banking charges Church building - electric Church building - gas Church building - water Magazine expensps including printing cost8 Other trading expènditure Haltiother building - electricity Halllother building - gas Halllother building insurance premiums Halllother building - maintenance (routine) Halllother building - water Gharges Halllother building - consumables Total Expenditure on charitable activities 107 1106 1213 1822 1822 58 882 63664 176 1955 809 1059 704 756 462 2183 518 326 245 200 800 3779 388 480 356G4 1663 906 2034 4742 1725 8831 2004 1940 1882 1082 2489 300 79662 55565 Total Expendituie 80875 57387 CF 2025 6217 23593
Birchwood and Woolston (Charity Ref.11857071 Fun(J Receipts anQ Payments l January to 31 December 2U25 202S 2024 Fabric {ASnsIOn> (Restricted) Fund BF 2024 Income 14611 15364 Donations and legaGie$ Ad-hoc donations.. non Gift Aid (not GASDS eligible) Fundraising (general) Total Doiiatioiis aiid legacies Income from charitable activities Church event income Total Income from charitable activities Investments Bank and building society interest CBF Deposit account interest Total Investments Total Incomo Expenditure Raising funds Costs of fundraising events Expenditure on charitable aGtivilies ChurGh building maintenance (routine) Church equipment costs Halllothei buildinq - rna1ntenan (routine) Halllother building - equipment Total Expenditure CF 2025 95 5004 5099 539 539 236 575 811 6449 296 296 296 744 5940 334 7018 14042 1049 1049 14611 Gorton (Restricted) Fund BF 2024 Income Expenditure CF 2025 11648 11269 379 11648 11648 Hicks ffransfiguration) (Designated) Fund BF 2024 5802 5802.00 Expenditure CF 2024 5802 5802.00
Birchwood and WooLston (Chaiity Ref.11857071 Fund Rcccipts and Payments l January to 31 Decembei 2025 2025 2024 Communi Bf 2024 Income Donations and legacies Other fvnds generated Fund Transfer from Joshua Total Income Expenditure Expenditure on charitable activities Parish mission and evangelism costs Church building maintenance (roukn'ne) Church consumable Ftems Halll(Xher building - insurance premiums Total Expenditure CF 2025 Community (Transfiguration) (Restricted) Fund 7891 7788 900 71 97 508 605 971 2160 200 2360 6135 Joshua - ffransfiguration) (Restricted) Fund - Closed 2025 BF 2024 Income 534 3446 Expenditure Telephone (church buildinglparish office) Fund Transfer to Community Fund Total Expenditure on charitable activities CF 2025 26 508 534 2912 2912 534
Birchwood and Woolston (Charity Ref.11857071 Fund Rcccipts and Payment3 1 January to 31 December 2025 2025 2024 Community - Community (Transfiguration) (Restricted) Fund BF 2024 InGome Donations and legacies Other funds generated Fund Transfer from Joshua Total Income Expenditure Expenditure on charitable activities Parish mission and evangolism costs Church building maintenance (routJ'ne} Church consumable items Halllother building - insurance premiums Total Expendrture CF 2025 7891 7788 900 71 97 508 605 971 2160 200 869 2360 6135 869 Joshua - (rransfiguration) (Restricted) Fund - Closed 2025 BF 2024 Income 534 3446 Expenditure Telephone (church buildinglparish office) Fund Transfer to Community Fund Total Expenditure on charitable activities CF 2025 26 508 534 2912 2912 534
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