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￿ T￿nSfigUr3tnrn & 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 {AS￿nsIOn> (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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