The Parochial Church Council of the St Paul's Church, Stoekton-on-Tees FlnanclAI Statements For the year ended 31 st December 21125
The Paroehlal Church Council of the St Paul's Churcty Stockton-on-Tees Index Annual Report Report of the Independent Examiner statent of Finan¢ial Activities Balance Sheet Notes to the Financial Stslements 7-11
The Parothlal Chnrcb Coullell of St Paulls Church, Stockton-on-Tees Allnual Report For the Year Ended 31 Dteember 2025 The Parochial Church Council pre8enl their rcpott and financial stat¢m¢nts for the year ended 31st December 2025. Referellce And Administratlon Informatlon Principal address Bishopton Road Stockion-on-Tees TS184PB StU5 Registered Charity No: 1195893 Cha1CrsOnS Rev. P. Arnold Treasurer John Gordon Eyles Tw8t¢¢8 Rev Paul Arnold Zoe Smith Sally Ros8¢r Rollinson LiDda Catherine ETTington Joan Ursula Williams John Gordon Eyles Julie Collins Dorotby Frances Aithwaite Faye Ellen Thi)mpson ]Ddependenl Examiuers Lynne Dickson FCA JBC Accountants Limited 3B Lockheed Court Preston bann st0ckt0nn-TecS TS18 3SH Bankers Barclays Bank plc 49 High Street Stockton-on-Tccs TS18 IAG Page 1
The Parochil Church Couneii of St Paul's Church, StoektonwOll-Tee5 Anoual Report For the Year Ended 31 December 2025 Ihe primary objective of the PCC is the promotiL)n of the Gwcl of Lord Jesus Christ a¢¢ording to lh¢ do¢tin¢s and practices of th¢ Church of England. The PCC of St Paul'5 has the responsibilityof cfroperating with the clergy team in promoting in the ¢¢cl¢sio$1i¢al parisl the whole mission of th¢ Church, pastoral, enBel]StiC. social and ecumenical. Th¢ PW is cled to eJ)ablin8 a$ many people a5 POS5ible to worsbip at St Paul's Church. Whcn planning actiticS for the year, the PCC have ¢tsnsidered the CLbmmission'$ guidance on publi¢ b¢nefit an in particular. the speeific guidance on charitie$ for the advallcernent of religion. In particular, we Iryto enable ordinary pwpl¢ to liv¢ (wt iheir faith a$ part of our parish commwiity through.. Worship and prayer.. learning aboutthe GospEI and develLwing their knowledge and bi]st in Jesus. Provision of pastoral care for people living in the parish,. MI10ary and oulrea¢h work. Achlevements 8nd Perform8nte * Worship and Pray¢r- Our wornhipping community continues to ww. We have seen variable attcndance rdtcs thTough the year but the general trend i5 increasin& Pastoral Car¢- w¢ continue to provide paoral car¢ for the people of this parish. * MI10n and outreach- we continue with our go(Ml holiday clubs. and have increased oulrcath by starting a new club for 7-1 l year olds'voyagers, which is WIng steadily. This is alon8sid¢ ow outr¢ach in lttal schools and mission weeks with teams from abroad. * Hall heating and lighting n(xlerni5ed. * Chancel and chap61 lightillgmtyjemised. * Den lighting and ele¢trieal Works All church electric81 systems EICR complianl Audio Visual sy#em llade ieleiry$ion repla¢ingproJ¢¢t(r and screen FlnaDriai Review UDrestrloted fu% Inc4Jme £112,106 {2024.. £107,307} of whi¢h.- Parish &ving 8cheme {PGS) donations ine gift aid {auto applied) £15,541 (2024.. £15,267).. Other gi& gift aid (manually claimed) £8,614 (2024.. £9,632). Wedding¢Jfim¢ral$, £1,987 (2024.. £1,646); H211 Icttitw £3.741 {2024.. £5.0881'. Coffee morning's £909 {2024.. £624),. inromr £66,29612024.. £64.5291 Exp¢Mditur¢: Electricity and water £13.914 (2024.. £8,288). InsuranG¢ £4,3 (2024.. £4,174),. Parish Share £4,21M) (£4,200 paid early 2026), {2024.. £7.720) SDF grartt Restricted fund5 The Reslordtion and afting funds have been for rnaintcnancc and rq)air works during th¢ year amouniing to £23,197. Reserv¢$ pollcy It is the intention of the PCC to maintaill a balan¢¢ on UDrestrictl fvnds of a¢ leasi £5000. in case of a sudden drop in giwn& other emergency gituations which mayarise frcffi time to time. The balan¢¢ held on unrestrict¢d funds is in lin¢ with this policy. Page 2
Th¢ P¥roehi81 Church Council of St P4ul's chur Stoekton-on-Tee$ Annual Report For the Year Ended 31 Decernber 2025 Strllttur4 Gfyvern8n¢¢ fvlsnagemeni The Parochi81 Church Council is a ctsryordte bcxly establithed by the Chtsr¢h of Fthgland Th¢ PCC operates uttder the Parochial Church Council Powers Meas4we11956) as amended anil Church reprentatIOn rul&s that &irne into force ori l$1 April 2013. Tl]e PCC is registered with the Charities Commissioft duting the year. The method of appointment of PCC Tnembers ts set oul in the Church Repre5¢ntalion Rule$. All Churoh &ttendees are eDcouraged to r¢Ster on thc Electordl Roll a*d stand ftsr eleciion to the PCC. AppropriBtc induction and ttsiningprocedures are tn place, aod PCC are senr OD relevant raining COUTses and wh¢r¢ n¢ces$4ry. The major Ti8ks to whieh the PCC is exposed. as identified by the PCC members. have been reviewed and sysiems or procedures have beell established lo manw thos¢ tisks. Approved by the PCC on sie on their beh81f by.. John Eyles- Treasurer prn teJD
The Parochial Chureh Council of St Paulls Chureh, Stoekton-on-Tees Independent Examincrs Report For the Year Ended 31 December 2025 I r¢ix)rt on tbe accounts of the PCC for the year ended 31 st December 2025, which are set out on pages 5 to l l. R¢sponsibilitie5 And basi5 of report As the members of the PCC. you ar¢ responsible for the preparation of the accounts in accordance with the requirements of the Charities A¢t 2011 ('th¢ Acl")- T rcport in respect of my examination on the PCC'S accounts carried out under section 145 of the 2011 Act and in canying oul my examination. I have follow¢d all the applicablc Directions given by the Charity Commi&sioll under tion 145(5Kb) of the Act. Independent examlner's statement I hav¢ completed my exaination. I conf]Tm that no malerial matters have come to my attentiol) in ¢onn¢¢tion with the examination which gives me cause to believe that in. any material r¢spect= - the accounting r¢¢ords were not kept in accordance with sectlOD 130 of th¢ Chariti¢s Ac¥ or - the accounts did not a¢¢ord with the accounting records. or the accounts did not comply with the applicable requirements concerning thc fonn and content of accounts set out in the Charities (Ac¢ounts And R¢potts) Regulations 2008 other than any requiTcmenl that th¢ a¢couDts give a Irue and rai view which is not a matt¢r considered as part of an independent examination. I have no con¢Tr5 and have corne acr05S no oth¢r mait¢rs in connection with the examination lo which attenlion sbould be drawn in this report in order to enable a proper understanding of th¢ a¢counts to be reached. SIEned: Name: Lyijne Dickson FCA Flrm: JBC Aw)untaDts Limitcd Addre$s: 3B Lockh¢¢d Court Prcston Farni Stockton-on-Tccs TS18 3SH PwJe 4
Tbe Parochlal Church Council of St Paulls Chllrc Stockton-on-Tees Statement of Finaneial Activities For the Year Ended 31 December 2025 Unrestricted Restricted Funds Funds Total 2025 Total 2024 Not¢ Income and endowments from: Donations and legacies Chureh dctiviti Other trading activities Invcsimenis Other 94.114 5,748 1.198 73 10.973 290 94,404 5,748 1,198 729 10,973 90,572 6.734 624 1.016 10,855 2b 2d 656 Totsl 112,106 ,052 109.801 Expenditure on: Rc7tsingfunds MissioN vIng & dorlnS Church activities 161 161 290 116.916 72 1,892 111.927 3b 3¢ 290 23,197 93.719 Tol81 93,880 23,487 117J67 Thri Net Incomel(expenditure) 18226 (22,541} (4,315} (4,090) Transfer between funds 3.167 (3,167) Net movement in funds 21,393 (25,708) (4,315) 4,090) Total fimds brought fonvard 8&9 (55,458) 60,976 5,518 9.608 Totsl funds ¢*rri¢d forwvd 8&9 1203 518 The notes on pages 7 to I I forni part of these acciyunls. Page 5
The Paroehtsl Churek CoMD¢ll Of St Paul15 Chre Sthekton-on-T¢e5 Balallee Sheet For the Ye&r EMd¢d JI December 2025 2025 2024 Nole Cthrrent AKIÈts: Debtors C4sh at btttk ind its hèLd 1799 62,447 1,827 6$246 88500 Cr¢diiors.' amounts failiJgdue withill on¢y¢8r 17,446 Tot•1 e(g k$$ current liubiliti¢ Crtditorn: ftmOUJLts f*llkng Itue after Dwre than OB£ YÈ 54J63 65.536 Total Thet 811¢ts Pxrfsh fund$: Urbrutricted fttThds 134.065) (55.4581 Restyictcd fDnds 35,268 60.976 io 1203 .51 Th¢not¢s on pag¢$ 7 trj I I fonn pirtof accouors. Approv by tht PaTochiRI Chtsreh Courtol on Approvedby. R¢v. P. Arnold MrJ.G Ee5 Page 6
The Paroeblai Church Coulldl of St Paul's Church, Stock¢on•on.Ttts Notes lo ¢he FI[¢1] Statements For the Ye•r Ended 31 Decernber 2025 I ACCOUNTING POLICIES B#$is of preparatio The PCC constitute5 apublic ben¢fit entiry as defith¢d by FRS 102. The fnaD¢1] statements. have been PPared undcr the Charities Act 2011, in 8ccordance with thc Church Accountlllg Regulations 2006 8ovemin8 the individual aceounts of PCC8. under FRS102 {201618s th¢ applicable accounting 5rgndards and the 2016 V¢fbion of th¢ stsi¢m¢ni of Re£ommeDded Practice. Accounting and Reporting by Charititt ISORP{FRS1021). The financial sktements have been prepared utlder the historical cost convetltion, ¢x¢¢pt for lrtv¢stm¢nt which are shown at m8rket value. The financial statements include all traJJsactions, 8sseis and liabiliti&s for which the PCC is r¢5ponsibl¢ law. Thcydo nor include the accounts of ¢hur¢h groups that owe their main affiliation to another body. nor those that are itjformal gathffings of church memi The PCC has taken advantage of the following disclo5u exrmption in preparing these finallci Statanls. a$ perniitted byFRS 102.. . th¢ rrfuir¢mois of Section 7 Staiernent ofcash Flows. Funds Unreslrictedfvndy Hrc inromc fvnds which are to be sp&)t on the PCCS general purpose5. Desi%Maredfjth¢b are general fund5 $e¢ a$id¢ by th¢ PCC for use its the future. Ré$irletedfvnds comprise (a) income from endowrn¢nts that'5 is to be expEnded only on th¢ restricted purposes intended by the donor and (bl revenuedoDaiion5 or grants for a $pecific PCC a¢tlVlty intended bythe donor. ID¢othTrt Ind ¢lldowm¢nts DonaiioFu and legaci£s Planned givin& collections and similar donations are rgnIsed when rccrrivcd. Income tax recoverable (Fn Gift Aid donatiujs are rtoignl5 when the illfOTnillg oUr¢¢ lo whith Ih¢y r¢lale is received. Grants and legaci¢s ar¢ accovnted for when the PCC is entliled to th¢ u5eof the rc8ourttÈ, th¢ir ultimate receipt is considered probable atMI the amounts du¢ reliably quantifi1¢. Othertradingociiviiie All iocomillg resources including fimdraising are a¢¢outed forgross. Church etitie$ Rffitsl in¢om¢ from the letting of church premise5 is recogtlised wh¢n ther¢TLtal is due. IVestMents DId¢n$ art A¢¢ountd for Whe deelared rtteivable, interest as and when acLTu¢d bythepayet. Expenditsre Grants anddonarions are account for wh¢tL paid ovet, or wh¢n gwardrf if th31 award creates a binding orc0nstNlve obligation on the PCC. Thff pt)rish shtsre expected to be paid over is accounted for when due. All ¢ther ¢xpenditure is 8enerally recogni5ed when it LS incurred and 1$ arcounted for woss. Fixed Assets CoKYecraisdproFerty andmovet¥ble ¢hurehfvrtLgl#gs.' Consecrated and bEnefJced propety of any kind is excluded from the accounts by S.1012lla) and le) of the ChaNti¢q Act 2011. Moveableehurch fvrnishings held by tbe vicarand ¢hur¢hwanl¢ns OD special trust for the PCC and which require a faculty for disposal, are inalienable property. listed in the Chur¢h's Inventory which can be inspected (at 8ny reasonable timr). For an)ohing acquired prior to 2000 there is insufficient WSt iuformatioll available and therefore such ets have not b¢en v8lual the accounts. SubsequeDily no individual itetn c05t £l,O(M) 50 all such expertditllrc has been off when in¢urred. Oiherfirtsres,fitlings ondoffice É4uipment.' Equipment used within the church premises is capitali5ed and dq>r¢ciat¢d OD a straight lin¢ basis ov¢r four years. llldividual it¢]ns of equip¢1 with a pui¢hase price ofLI.500 or1&5$ are )tten off when the asset is acquired. Current assets Amounts owing to thc PCC at 31st DeceTnber in respECt of fces. rcnts or other income are shown a5 dcbtOTS less ptowsion foT arnouJ)ts that rn&y proveuncolle¢tsble. Pago 7
The Parochial Church Council of St Paul's Chureh, Stoekton-on-T¢es Notes to Ihe Flnanclal Ststements For the Year Ended 31 December 2025 2 Ineome and endowmenls from: Unrestriced Restricted Funds Futtd5 Total 2025 Total 2024 28 Donations and legxeles Planned: Standing Orders Income Tax Recoverdble Open collcctions Sundry donations Legacy received Grants received 15.937 4,996 3.222 2,663 1.000 66.296 94,114 15,937 4,996 3,222 2,953 1,000 66.296 94,404 15,324 4,072 2,635 3.782 290 66.043 290 2b Church Y&ctivities Fees for weddings and funeTthIs Church hall lettings 1,987 3.761 5,748 1,987 3,761 1,646 5,088 2c Other trading 4ctivites Coffee morningslfundraising 1.198 1,198 1,198 1,198 624 624 2d Investments Bank intercst received 73 656 729 1,016 2e Other- RHI scheme incentives 10.973 10,973 10,855 Totsl Page 8
The Parfjchial Church Council of St Paul'5 Church, Slo¢ktrJn-on-Tees Notes to the Flnancial Statements For the Year Ended 31 December 2025 3 ADaly5is of expenditure Unrestriced Restricted Fund5 Funds Total 2025 Total 2024 3a Rai$iD% funds 161 161 72 3b Mission Giving & Donations 290 290 1,892 3c Chureh acilvfities Parith Share Fees to DBF Salaries. wages and honoraria Clergy & staff expenses Mission & evangelism costs Cburch rumiing expenses Church utility bills Miscellaneous expenses New Building work to churchthall Loan interesl Othcr expenditure Independent Examiner's fee 4.200 1,131 46.780 1.499 10.140 13,452 13.914 73 4,2¢N) 1,131 46,780 1,499 10,140 19,354 13,914 73 17,295 1,955 7.720 45,909 1,249 l3.044 11,979 8,288 130 10,798 2.260 lo,0 550 111,92 5,902 17.295 1.955 575 93,71 575 116,916 Totsl 93.880 23,487 117, 67 113,891 4 Employee Costs 2025 2024 Wages and salaries Social security costs Pension costs 45.282 42,507 1,368 46. 3,102 The avernge nuD)Ixr of staff employed during the year was (I x Admin/Comms & I x Childrcnlyouth worker).. No employee earned more than £60.000 during the ycar. The vi¢aVs and curate's expcn5cs are included witbin the d¢tail of Note 3c. No other m¢mb¢rs hav¢ had expenses reimbursed. Page 9
The Paro¢blal Chureh Councll of St Paul's Chureb, Stockton-on-Tees Lyotes to the FlnADcl#l Statements For tbe Year Ended 31 December 2025 S DEBTORS 2025 21124 Intome tax r0verable OtherdcbtOTS 2,208 591 667 6 LIABIIrnES: AMOUNTS FALLING DUE wrfHIN ONE YEAR 2025 21J24 5.0 404 4076 5.(X)O 236 2.210 io.(x>o 17,446 Trade crtilitors Accruals Ottr Gr1¢0 9,480 7 LIABILAIryES. AMOIJNTS FAILING DUE AFTERONE YEAR 2025 2024 65 A knaTLof £l(K>,000 was nxe1V in 2021 fmm DuthAm th"Lwe ts) pUCh ground source h¢atin& This is reoaid oytr 20 y¢ars* with th¢ fJr8t payTh¢ni mad¢ in Ma 2022. Th¢ condition5 of the108n are that the arrK)Unt of capital lo bc ryaid woubj the high¢rof £5,0(K) plus intetesi {30AI OT the all1 receivèj itt thewevieus >E4r from the RHJ UNRESTRICTED FUNDS 2025 2024 Brr>u8ht fi>rward al 1st JaDaury 2025 155,4581 173.479} lrtcome 112.1( 1930801 3.167 340651 42.778 (24,7571 TT8n5f¢rs Carried ftfward at 31&t Dttember 2025 9 RESTiucfED FiINDS 2025: At l January Income EX[klitu[c TTall5fet5 At 311)¢caknbtT R&4toraliiJn fllt)d Grafiing fi]nd Garfield We#on 1 Donations 23,847 3.962 30,(NJO 656 (19235) 13.962) 5,268 30,)0 290 1290) 3.167 60.976 13.1671 946 23,487 35 The Rc5toraty)n fund ha5 bm for ongoing m8intcJ]Jnc¢to thc church. Thebalttnctat 31 DL¥ember 2 imclud&8 th¢ rcmnant of thc bque5t from the JaTrlly Bowtvn tTUSt L)f £5.242. The Graftin8 fvnds have been wi in full on main4)aft¢¢ during th¢ yvar. Garfiekl WOn fund of £30,(th for 5¢rwry/kiichen WOTks to wmmwc¢2026 Strat¢gic dw¢Jopm¢nt fund ISDF) h3s IKiaJ tcdcd forartothtr three yÉ%trs. This D]lKean futtd ttyaysrecetpI KdItre fro PCC acwunL dnd sh the inLK)me has been Mlassifiwj as noi rthirityiL P$90 10
Tbe Pr4)ehi•l Church Council of St Pgul's Church, Stocktofvots-Tees Iyotss to the FlnnciAI St4t¢ments For the Year Ended 31 Deeember 21125 RESTRICTED FUNDS leontlnued) 2024: At l January ExpffldibJr¢ TTrnSfS Ai31 Rtstoration fid Grdtling futsd Natinnal Lottay gmt Garfidd We5toll grallt Donations Strat¢wc Dev¢lopmtht Furtding 27.884 14,760 10,0 30.0(N) 943 (4.980) {10.798) (10.Ix)o) 23.847 3.902 30.( 1,821 64259 11,821) (01.535) 443 3.107 83.0 67.023 89,1341 i• ANALYSIS OF FUNDS Unrestricted R¢stritt¢d FuDd5 FuDds 2(J25 Total 2024 TotAI assests Liabiliiics.. amounts fallingduewTrthin on¢y¢8r Liabiliti(.. amounts falSingdueaf*r on¢year 29.978 19.4801 54.563> 34.Ih55 35,268 65.246 (9,4801 54.503) 1.203 118.500 117,446) fi5.536 35,208 RELATED PARTY DISCLOSURES ThffelLav¢b¢th rjo trans1tn$ involving related parties in 2025. Page11