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
stat￿ent 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
S￿tU5
Registered Charity No: 1195893
Cha1￿CrsOnS
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
st0ckt0n￿n-TecS
TS18 3SH
Bankers
Barclays Bank plc
49 High Street
Stockton-on-Tccs
TS18 IAG
Page 1

The Parochi*l 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$1i¢al parisl
the whole mission of th¢ Church, pastoral, e￿nBel]StiC. social and ecumenical.
Th¢ PW is c￿l￿ed to eJ)ablin8 a$ many people a5 POS5ible to worsbip at St Paul's Church.
Whcn planning acti￿ticS 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,.
MI￿10￿ary 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 pa*oral car¢ for the people of this parish.
* MI￿10n 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 ll￿ade￿ 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 UDrestrict￿l 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 repr￿entatIOn 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
si￿e￿ 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 exa￿ination. 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 & dor￿l￿nS
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 Ch￿re￿ 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 E￿e5
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#$is of preparatio
The PCC constitute5 apublic ben¢fit entiry as defith¢d by FRS 102.
The f￿naD¢1￿] statements. have been P￿Pared undcr the Charities Act 2011, in 8ccordance with thc Church Accountlllg Regulations
2006 8ovemin8 the individual aceounts of PCC8. under FRS102 {201618s th¢ applicable accounting 5rgndards and the 2016
V¢fbion of th¢ stsi¢m¢ni of Re£ommeDded Practice. Accounting and Reporting by Charititt ISORP{FRS1021).
The financial sktements have been prepared utlder the historical cost convetltion, ¢x¢¢pt for lrtv¢stm¢nt which are shown
at m8rket value.
The financial statements include all traJJsactions, 8sseis and liabiliti&s for which the PCC is r¢5ponsibl¢ law.
Thcydo nor include the accounts of ¢hur¢h groups that owe their main affiliation to another body. nor those that are itjformal
gathffings of church memi
The PCC has taken advantage of the following disclo5u￿ exrmption in preparing these finallci￿ Statan￿ls. a$ 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 $pecific PCC a¢tlVlty intended bythe donor.
ID¢othTrt Ind ¢lldowm¢nts
DonaiioFu and legaci£s
Planned givin& collections and similar donations are r￿gnIsed when rccrrivcd. Income tax recoverable (Fn Gift Aid donatiujs
are rtoignl5￿ when the illfOTnillg ￿oUr¢¢ lo whith Ih¢y r¢lale is received. Grants and legaci¢s ar¢ accovnted for when the PCC
is entliled to th¢ u5eof the rc8ourttÈ, th¢ir ultimate receipt is considered probable atMI the amounts du¢ reliably quantifi￿1¢.
Othertradingociiviiie
All iocomillg resources including fimdraising are a¢¢ou*ted forgross.
Church ￿eti￿tie$
Rffitsl in¢om¢ from the letting of church premise5 is recogtlised wh¢n ther¢TLtal is due.
I￿VestMents
DI￿d¢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 orc0nstN￿lve
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 r￿0verable
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
Ott￿r Gr￿1¢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 all￿1 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[k￿litu[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 W￿On fund of £30,(th for 5¢rwry/kiichen WOTks to wmmwc¢2026
Strat¢gic dw¢Jopm¢nt fund ISDF) h3s IKiaJ ￿tc￿dcd forartothtr three yÉ%trs. This D]lKe￿an futtd ttyaysrecetp￿I ￿K￿dIt￿re
fro￿ PCC acwunL dnd s￿h the inLK)me has been Mlassifiwj as noi rthirityi￿L
P$90 10

Tbe P*r4)ehi•l Church Council of St Pgul's Church, Stocktofvots-Tees
Iyotss to the Fln*nciAI St4t¢ments
For the Year Ended 31 Deeember 21125
RESTRICTED FUNDS leontlnued)
2024:
At l January
ExpffldibJr¢ TTrnSf￿S
Ai31
Rtstoration fi￿d
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 trans1t￿n$ involving related parties in 2025.
Page11